Bookkeeping 8.3 insurance premium accounting card. Accounting info
At the beginning of the calendar year, the accountant must verify the rates of insurance premiums approved for the company by applicable law. It is no secret that at the current level of accounting automation, errors only occur if incorrect information has been entered into the system. Below we will consider how to check the established insurance premium rates in 1C and, if necessary, make adjustments.
Where to look for tariffs in 1C
Starting January 1, 2017, the Tax Code of the Russian Federation (part two) is supplemented by chapter 34 “Insurance premiums”, which establishes, in addition to payers and the object of taxation, the size of insurance premiums. After checking the tariffs set for your company, you can go directly to the 1C system menu “Directories / Salary settings / Classifiers / Insurance premiums”.
In the window that opens, you will see the tabs:
- Insurance premiums, income discounts;
- Types of insurance premium income;
- Limit value of the insurance premium base;
- Insurance Contribution Rates.
We are interested in the last tab “Insurance premium rates”. Here is a list of types of tariffs established by applicable law. Using the opportunity to search for the type of tariffs, we find an individual tariff for your organization, for example, for an agricultural producer organization that pays USHN.
By double-clicking on the cell with the tariff size, we will see a pop-up window that allows you to edit the sizes of the established tariffs.
You can subsequently select the period for which the tariff size, type and size of the tariff apply. The rates of insurance contributions include contributions to pension, social and medical insurance. For the current year they are set respectively in the following sizes: 22%, 2.9% and 5.1%. In case of discrepancies, you can easily edit the size of premiums.
In addition to the specified method, the setting of insurance premiums in 1C can be set through the menu “Administration / Accounting parameters / Salary settings”. Next, we find the already known subsection “Classifiers / Insurance Contributions”.
Setting insurance premiums is done in the same way as described above.
Setting up a contribution to the FSS from the National Assembly and occupational diseases
Important! In accordance with Order No. 55 of the Ministry of Health and Social Development of the Russian Federation dated January 31, 2006, organizations are required to confirm the main type of economic activity for the previous year. To do this, you must submit the following list of documents to the territorial department of the FSS:
- Application for confirmation of the main type of economic activity;
- Certificate confirming the main type of economic activity;
- Copy of the explanatory note to the balance sheet.
You will find the forms for these applications on the official website of the Social Insurance Fund in the section “Information for employers (reporting forms, forms)”.
Based on the information provided, the FSS establishes a contribution rate from the National Assembly and occupational diseases for the next financial year.
After receiving the indicated help, the accountant needs to go to the menu “Administration / Accounting Settings / Salary Settings”.
At the bottom of the window that opens, find the tab “Tax and Report Settings”. In the list of lines on the left, the cursor must be moved to the line "Insurance premiums". The ability to edit insurance premiums from industrial accidents will be activated.
If necessary, by clicking on the “Additional Contributions” cell, you can select a list of posts having individual insurance premiums. Also 1C allows you to enter additional posts yourself.
It is possible to adjust the contribution rate from accidents and occupational diseases in another way, through the menu “Directories / Salary settings / Setting payroll accounting” and then on the already known tab “Setting taxes and reports”.
In the form of the accounting policy of the organization, it is necessary to indicate the type of insurance premium rate used for the organization.
Menu: Enterprise - Accounting policies - Accounting policies of organizations
Desktop Tab: Enterprise - Accounting Policies of Organizations
The tariff is selected on the tab "Insurance premiums". In the list of tariff types selection, only those that can be applied when the accounting policy parameters are selected for a given organization (taxation system, tax regimes) are displayed:
A list of all types of tariffs with rates is available through:
Menu: Salary - Accounting for personal income tax and taxes (contributions) from the payroll - Insurance premium rate
The rate of contributions for compulsory insurance against accidents and occupational diseases is set individually for each organization, depending on the type of activity. Therefore, it must be specified manually in a special form (in percent):
Menu: Salary - Accounting for personal income tax and taxes (contributions) from the payroll rate - Contribution rate for accident insurance
In addition, the settings of the calculation types (charges) assigned to employees are important. They indicate the parameters of taxation of contributions for a specific accrual.
Menu: Salary - Information on charges - Accruals of organizations
Tab: Salary - Basic accruals
Accrual
All insurance contributions are accrued monthly by the regulatory document “Calculation of taxes (contributions) from the payroll”.
Menu: Salary - Calculation of taxes (contributions) with payroll
Tab: Salary - Calculation of taxes (contributions) from payroll
When a document is posted, the program automatically calculates contributions for all employees in accordance with the established parameters. The accounting entries are compiled on CT subaccounts 69 and Dt those accounts, which reflect the salary of employees. Also, movements are formed on the insurance premium accounting registers. The result of the document:
There is a possibility of manual adjustment of accrued insurance premiums. To do this, in the document “Calculation of taxes (contributions) with payroll” you need to set the flag “Calculation adjustment”. Now, on the tab “Taxes (contributions) with payroll”, you can directly edit the amount of insurance premiums and the list of employees for which they are charged:
In addition, on the tab “Tax base”, you can edit the amounts of accruals and the parameters of their taxation by contributions (after that you will need to go to the tab “Taxes (contributions) from the payroll” and click “Calculate”):
Payment of contributions, registration of payments and refunds at the expense of the FSS
Payment of insurance premiums, like any other transfer of funds through a bank, is reflected in the program by the document “Write-off from the current account”.
In order for the amounts of contributions paid to be reflected in the statements, it is necessary to register them using the document “Calculations on insurance contributions”.
Menu: Salary - Calculation of insurance premiums
A document has several types of operations:
- "Payment to the FSS."
- "Payment to the MHIF."
- “Payment to the FIU”.
- "Charge".
- "Insurance benefits."
To reflect the payment, you need to create a document, select the operation of payment to the appropriate fund, indicate the date of payment and the month for which it is made. Filling is possible manually or automatically using the “Fill” button (in the latter case, two filling options: for payments and for balances of settlements). When conducting the document makes movements in the register "Calculations on insurance premiums", accounting entries are not formed.
Suppose that an employee was accrued and paid temporary disability benefits at the expense of the FSS. In order for the expense at the expense of the FSS to be reflected in the statements, you must enter the document “Calculations on insurance premiums” with the type of operation “Insurance benefits”. The document is filled in manually, while in the field “Settlement type” “Insurance expenses” is indicated:
In cases where compensation was received from the FSS executive body or insurance expenses were not taken into account, the document “Insurance premium calculations” is entered with the transaction type “Insurance expenses”, the corresponding value is selected in the field “Settlement type”.
A document with the type of operation "Accrual" is entered if the accrual of contributions was not reflected "Accrual of taxes (contributions) from the payroll tax".
Reporting
To analyze the insurance premiums accrued to the employee, use the report “Insurance premium accounting card”.
Menu: Salary - Accounting for personal income tax and taxes (contributions) from the payroll - Accounting card for insurance premiums
Tab: Salary - Insurance premium accounting card
The card displays the taxable and non-taxable payments to the employee, the base for assessing contributions, the amount of contributions:
Regulated reports to the FIU and the FSS are introduced through the “Regulated and Financial Statements” form.
Menu: Reports - Scheduled Reports
In this form, in the "Reporting to Funds" section, you must select the appropriate report:
First, a period selection form opens, where you need to specify the reporting period. After that, the form of the report itself opens. Sections are located on separate tabs. The “Fill” button automatically fills, and all sections of the report are filled in. In some cases, it may be necessary to manually enter data in certain sections (for example, information about a document confirming an employee’s disability in order to apply a reduced tariff, etc.).
Section 1 of the RSV-1 form provided to the FIU. Accruals and payments are reflected (since the document "Calculations on insurance premiums" was introduced):
Section 1 of the 4-FSS form provided to the FSS. Reflected accruals, payment, expenses for mandatory social. insurance:
Regulated reports are saved in the program. Each report can be printed (the “Print” button), and also a file can be generated for transfer to the FSS or PFR authority (“Upload” button).
The technical capabilities of the 1C program allow the calculation and calculation of insurance premiums paid by an enterprise for employee earnings, and most of these processes are automated, which reduces the risk of errors and reduces the burden on the accountant. In this case, you must first set the appropriate settings.
Contribution Settings
In the accounting policy settings, it is required to reflect the taxation system used at the enterprise. They are indicated similarly to the settings used for “wages”. To do this, go to the section "Salary and personnel" - "Directories and settings" - "Settings for payroll."
If necessary, the user has the opportunity to access the basic background information through the tab "Contributions: tariffs and revenues." All reference data is filled in during the development of the version of the program, but if necessary, the possibility of manual adjustment is allowed.
Contributions are set up through the “Main” subsection, where a form is opened to set salary calculation parameters. In this case, the user is interested in the tab "Taxes and contributions from payroll". Here you must specify the following data:
- The type of tariff used and its validity. In this case, the tariff is determined in accordance with the selected taxation scheme.
- The indicators for calculating additional contributions are established. The positions of employees with harmful or other factors providing for the changed rate of deduction for insurance of the citizen are indicated here.
- Contributions from NA and PZ. In this paragraph, you must specify the amount of the deduction rate established for the enterprise in the FSS.
Taxed by contributions in 1C accruals
For each of the employees of the enterprise, the amount of accrual necessary to determine the amount of his earnings is established. Separate charges are used for sick leave and holidays. Any of them can be viewed through the accrual guide available in the section "Salary and Personnel" - "Directories and Settings" - "Charges".
For the accrual form, the attribute “Type of income” is used, which establishes the requirements for assessing the amount with contributions. “Salary payment” already exists in the directory, and is subject to full social security contributions. Compensation for sick leave is carried out in the category “State benefits of compulsory social insurance paid at the expense of the Social Insurance Fund.
In cases of reflection of new charges for them, it is required to choose the right type of income.
Insurance premium cost items
Cost items are necessary in order for accounting to make contributions received correctly. The articles “Insurance premiums” and “Contributions to the Social Insurance Fund from NS and PZ” are set by default. It must be taken into account when choosing the option that there is a clear connection between contributions and the cost of accruing funds.
You can choose the necessary variant of the articles through the section “Salary and personnel” - “Directories and settings” - “Cost items for insurance premiums”.
If there is a need to use other articles, the user has the opportunity to manually add them to the directory.
Assessment of premiums
The accrual procedures in 1C for insurance premiums are fully automated and are associated with the document “Payroll”, conducting parallel calculations. You can trace them through the section “Salary and Personnel” - “Salary” - “All Payments”.
After the operation is completed, the system makes a contribution amount for each employee, which can be seen on the Contributions tab. Settlements by the system are based on the type of income and the established tariff.
After the document is completed, the system will generate postings, not only relating to payroll, but also reflecting assessed contributions to social security. The posting is carried out to the debit of the accounts for which the salary is shown, and for the loan of subaccount 69 “Settlements for social insurance and security”.
Insurance premium analysis reports
The main report here is the report “Taxes and contributions (briefly)”, which reflects information on the accruals of each employee of the enterprise and in total as a whole.
The report “Analysis of contributions to funds” assumes the formation of analytical tables for each type of contribution. They indicate not only the accruals made, but also the facts of exceeding the maximum amounts, an indication of the accruals to which contributions are not applied.
When you go to the document “Salary Reports”, you can get into the “Insurance Contribution Registration Card”. It is also available for formation through the document “Payroll”.
To view the type of insurance premium rate in 1C 8.3 without NS and PP, open the tab Insurance premium rates:
Set the tariff for NA and PP by selecting bookmarks Salary Settings – :
And set the start date for applying the tariff in the database 1C 8.3 Accounting:
In 1C 8.3, you can view the rates applicable in previous periods through the function Story.
Where in 1C 8.3 to change the rate of insurance premiums from accidents
On the bookmark Salary and Personnel select Salary Settings:
In this register, it is useful to review the limit values \u200b\u200bof insurance premiums by year, to establish the tariff for contributions from accidents and occupational diseases (NS and PP):
The main tariffs to non-state funds in the database 1C 8.3 Accounting established by default. However, the tariff for NA and PP must be set independently.
Recall that the tariff for NA and PP is set depending on the main activity for the previous year. To this end, the FSS annually submits documents to. The minimum tariff for NA and PP is 0.2%.
To view the maximum base value in 1C 8.3 Accounting, select the bookmark Limit value of the insurance premium base:
Reflection of insurance premiums in accounting
The accounting of operations on insurance premiums is reflected in account 69 Calculations for social insurance and collateral.
To determine the cost accounting account, it is necessary to determine in which units the employees work (administrative, production, support, sales staff, etc.). Thus, the accrual of contributions is reflected in the debit of the following cost accounting accounts:
- Account 08 - for employees engaged in the creation of future fixed assets;
- Account 20 - for production personnel directly involved in the production process (production) of products;
- Accounts 23, 25, 28, 29 - for personnel who are indirectly related to the production process;
- Account 26 - for administrative staff;
- Account 44 - for personnel engaged in trading activities (sellers, managers, drivers, cleaners, etc.);
- Account 91 - for employees who are engaged in non-core activities.
By default, the 1C 8.3 Accounting program already has an accounting account 26 - the most frequently used among cost accounting accounts:
- Account 26 as a whole for organizations can be used by service providers.
- Also, account 26 can be used in accounting by production and trade organizations to account for the calculation of wages and contributions of administrative staff.
Accrual of insurance premiums in 1C 8.3. Accounting is automatically generated during the register. Payroll:
In the general list, select the desired payroll month:
Open a window and start viewing already automatically accrued insurance premiums:
In 1C 8.3 Accounting, it is possible to view postings (accounting records) for cost accounting accounts (inv. 08, 20, 23, 25, 26, 28, 29, 44, 91) by clicking on the function DtKt:
How to set up cost items for insurance premiums in 1C 8.3 Accounting
For each type of accrual in the program 1C 8.3 are set: Salary and staff – Salary Settings – Accruals:
Right-click on a function Edit, you can see on which account this or that type of accrual and insurance premiums directly related to it will be reflected:
As already written earlier, it is important to determine to which account the accrual of wages and contributions should be related to the activities of the employee. For example, if an employee belongs to the administrative staff or the organization carries out activities to provide services, then all expenses will be reflected in account 26.
It is worth noting that in 1C 8.3 Accounting, the expense account for insurance premiums is inextricably linked with the account for the calculation of payroll costs. Therefore, choosing an account for a specific accrual, the program 1C 8.3 will include the assessed contributions to the same account.
It should also be noted that the accrual of benefits from the FSS is not credited to cost accounting accounts. The accounting record of accrued benefits will be as follows:
- Dt 69.01 subaccount Insurance expenses;
- Ct 70 Payroll calculations.
In order to view the accrual and payment of insurance premiums for any period (month, quarter, half year, year, etc.) in 1C 8.3 Accounting, a balance sheet is formed. To form it, you must select bookmarks Reports - Balance sheet for the account:
How reports are generated in the FIU, in off-budget funds and in the tax authority in 1C 8.3 Accounting
Information on accrued insurance premiums is stored in the registers from which reports are generated to extrabudgetary funds and the tax authority. To do this, bookmark Salary and staff need to open Salary Reports:
From section Analysis of fund contributions:
You can get detailed information on taxable amounts by type of accrual and by type of contribution for any period:
For generalized information on assessed contributions and personal income tax in 1C 8.3 Accounting, a register is formed Taxes and contributions (briefly):
This type of report can be printed on paper every month:
Annually, to print out on paper and verify the amount of accruals for each employee, you can form the recommended FIU form Cards for individual accounting of the amounts of accrued remuneration and payments, as well as accrued insurance premiums for the year:
The card for accounting for insurance premiums in 1C 8.3 Accounting, in which data on accruals are reflected on a monthly basis and cumulatively from the beginning of the year, can be as follows:
Recalculation (adjustment) of insurance premiums
Sometimes accountants in the database 1C 8.3 Accounting 3.0 have to recalculate contributions for past periods. To set up automatic allocation in 1C 8.3, you need to use the bookmark Salary and staff select Allocations of insurance premiums - Create:
To correct errors for previous months that do not affect the previous reporting period, check the box next to the position Self-assessment of contributions to correct errors,while setting the month in which the adjustment is reflected and the date (last day of the month).
On the bookmark Revenue Details method Selection choose an employee for which the month for which contributions are assessed, as well as the amount:
If the additional charge affects the previous reporting period, according to which it will be necessary to submit an adjustment (updated) report, then it is necessary to additionally put a tick in front of the position Register for a qualifying report for a previous period. After automatic calculation of additional charge, click Hold and close.
Reflection of contributions and accruals to individuals who are not employees
In the economic activities of the organization, payments may be made to individuals who are not employees of the organization, but from whom contributions are paid (except for the SB and the PP). For example, under civil law contracts (GPC).
In this case, it is necessary Create document Contribution Accounting Operationsthrough the bookmark Salary and staff:
There is a built-in option for calculating and calculating all necessary insurance premiums for employees' salaries, which are paid and reported. For proper reflection, you need to configure some parameters.
For accounting of contributions, the adjustment is carried out in the section “Salary and personnel”, item “Settings for accounting for salaries”. We go to the section "Classifiers" on the tab "Insurance premiums":
There is a list of established parameters: a list with current discounts, types of income from contributions, the value of the maximum base, tariffs, and more. They can be supplemented or adjusted manually:
To set up accounting for contributions, go to the tab “Main”, “Accounting policy” and open the form “Setting taxes and reports”. Next, open the tab “Taxes and contributions from the payroll”.
Fill in the fields:
Type of insurance premium rate;
Parameters for calculating additional contributions - if necessary, check off the profession checkboxes that are provided for in the state;
Contributions from the National Assembly and the PP - the interest rate approved by the FSS bodies is indicated.
For each employee, payroll, sick leave or vacation pay are made. Data is visible if you go to the tab of the menu "Salary and personnel", then the section "Directories and settings" item "Charges".
The parameter for assessing contributions is indicated directly for each charge in paragraph “Type of income”:
For the implementation of the correct accounting of contributions to the accounting, it is necessary to indicate the cost item. In the program 1C there are articles introduced into the configuration, such as:
Contributions to the FSS from NS and PZ (for UTII).
I would like to draw attention to the fact that the item of expenses on contributions is directly dependent on the item of expenses on charges.
For familiarization, go to the tab “Salary and personnel”, then the section “Directories and settings”, the item “Cost items for insurance premiums”:
It is possible to add new articles with reference to the article on accrual.
The calculation of insurance premiums is carried out automatically according to the document “Payroll” along with payroll:
After that, on the Contributions tab, all data on calculated insurance premiums will be displayed based on the tariff for this organization and the type of income accrual. You can view similar information in document postings:
If you follow the section “Salary” on the menu tab of the program “Salary and Personnel” and open the item “Salary Reports”, you can see a detailed analysis of all assessed contributions for the selected period for all employees:
Through the report “Analysis of contributions to funds”, you can also view detailed accruals in the form of an analytical table, where non-taxable accruals and excesses of the limit base (if any) will be displayed:
From the “Salary reports” section, you can go to the report “Insurance premium accounting card”, which can be generated directly from the document “Payroll” on the “Contributions” tab.