Filling 4 fss in 1s. Information about the premium rate
It is no secret that the most important resource of mankind is time. Most of the achievements are associated with its savings, including the creation of effective systems for the preparation and submission of reports. A report to the FSS from 1C allows you to manage your work time as efficiently as possible, reduces the cost of compiling and archiving it, and virtually eliminates the risks of late submission of a report and subsequent penalties.
Calculation of insurance premiums in 1C Accounting 8.3
To calculate insurance premiums, it is first necessary to check the tariff set in the program. To do this, go to the "References and Settings" - "Salary Settings" section in the "Salary and Personnel" menu.
In the window that opens, go to the tab "Insurance premium rates".
Here it is possible to check the relevance of tariffs for all insurance premiums.
The Social Insurance Fund of the Russian Federation (hereinafter referred to as the Fund) also pays insurance premiums for accidents at work. Their size is established by the Fund for each payer based on the type of economic activity chosen by the organization. You can verify the size of the rate set by the Fund with the one available in the 1C program by going through the Administration menu - Accounting Settings - Salary Settings.
Go to the setting of taxes and reports, hover over the section "Insurance premiums".
On the left side, it is possible to edit the size of the insurance premium against industrial accidents.
All insurance contributions are accrued at the time the employee is charged. The calculated rate can be found in the payroll statement for each employee. To do this, go to the menu "Salary and personnel", section "Salary" - "All accruals".
Payment of insurance premiums
Recall that the payment of insurance premiums can be made both in the 1C program, with subsequent uploading of the payment order to the bank, and downloading an extract from the bank-client system. In the second option, to correctly reflect the payment of the contribution, it is necessary to create an electronic document "Write-off from the current account".
Report to the FSS from 1C
Like almost any report in 1C, a report in the FSS is generated automatically. To do this, go to the menu "Reports" - "1C-Reporting" - "Regulated reports."
By clicking the "Create" button. The report selection window will open.
After choosing the type of report (in our case, this is the 4-FSS form), a window for choosing the period for which we generate the report opens.
We select the 1st quarter of 2018. The main report window opens, in which all sections are indicated on the left.
Information on the title page is indicated automatically, this is the period for which the report is generated, the full name of the organization, its TIN, KPP, registration address.
The remaining sections of the report are not completed, to fill them you must click the "Fill" button.
After this command, the program automatically fills in information about the payroll for the period by month (Table 1 of the report).
In Table 2, information about the debt at the beginning of the period is automatically put down, the contributions for the period by months are calculated, the results are calculated taking into account payment for the past period.
The program checks the necessary control ratios, in case of errors, reports on the need to make changes to the report.
FSS report submission
The generated report can be sent to print by clicking the "Print" button.
Please note that only completed sections of the report are printed. If the organization does not temporarily send its employees to another employer in accordance with paragraph 2 of Article 22 of Federal Law 125-FZ (information is indicated in Table 1.1. Of the Report), and also does not incur expenses for mandatory social insurance from the National Assembly in the reporting period (Table 3, 4 Reports), these sections are not formed.
On the left side you can tick off which sections you want to print, and also specify the number of copies. However, this function is becoming less popular, as more and more companies, regardless of the requirements of the law, are trying to send a report to the supervisory authority in electronic form.
1C allows you to send a report to the Fund directly from the program, when you connect the 1C-Reporting module. To do this, click the “Send” button, after which the connection window for the 1C-Reporting module pops up.
If the organization has a different program for sending reports to regulatory authorities, the 1C program provides for the possibility of uploading a report file in the “XML” format for subsequent download to another electronic document management system. To do this, click the “Upload” button and save the generated file in a convenient place for archiving, and subsequently send the report to the addressee.
Monitoring the preparation and reporting in 1C
The 1C system provides for a whole system of control over the preparation and reporting. In the menu “Main” - “Tasks” - “List of tasks”, a system of reminders about the need to compile and present this or that reporting is installed.
In addition, the head of the accounting and reporting department can at any time check the status of the report: prepared, submitted or accepted by the regulatory body.
Well, here comes the next reporting company. Its peculiarity is that now all users of the 1C: ZUP 8 program have already switched to work in the new edition program. In this regard, we decided to update our old article on filling out regulated reporting in the FSS and help you deal with this report in the new program.
First of all, check if the details of the organization necessary for filling out this report are filled in the program. To do this, open the organization card in the menu Customization:
Check the correctness of filling out the section on the Social Insurance Fund:
The amounts of accrued insurance premiums are filled in automatically in the report, but we would like information on the listed premiums: amounts, numbers of payment orders and their dates to be automatically inserted into 4-FSS. To do this, you need to make a special document for each payment order. You can find it in the section Taxes and Contributions:
We fix each fact of transferring contributions to the FSS as a separate document indicating all the details of the payment order:
After that, you can proceed to filling out the report itself. In chapter Reporting and references go to the block 1C-Reporting:
If a 4-FSS report has already been generated in the program, then when creating a new form, you can find it on the tab Favorite:
If there is no report in the selected report, then we will find it in the general list of all reports:
If you are doing everything correctly in the program, all the details and documents are filled in correctly, then the report will be filled out automatically. And pay attention in terms of paying insurance premiums too:
Those. if you are during the quarter, every time you transfer contributions to the budget, do not be lazy and fill out the document Payment of insurance premiums to funds, then you will spend a couple of minutes filling out the report.
Those who submit reports directly from the program immediately click on the button Submit:
Well, immediately, within 2-3 minutes, we receive a protocol from the FSS on the submission of reports, which the program immediately reports to us about.
Oh, I love 4-FSS. All reports would be like that. Although of course there is an even simpler form. For example, SZV-M, but this is a completely different story.
In the general list of reports, information about the submitted or non-submitted forms is also very informative and always at hand, right in the program:
Eh, it would be so simple in accounting life ...
That's all I wanted to tell you about filling out 4-FSS in the 1C: ZUP program. If you have any questions - write. I will try to answer as much as possible, but you yourself understand: the hot season has now begun.
We create a new report 4-FSS in 1C 8.3 Accounting 3.0:
Set the reporting period - half a year, click Create:
First, check the cover page. In 1C 8.3 Accounting 3.0, the policyholder’s cipher is filled in automatically:
The first part of the cipher characterizes the tariff. In our case, the basic tariff is set:
The second part of the code characterizes the taxation system:
The third part of the code is the budgetary institution or another payer:
How to calculate the average number of employees and enter data on the average number in 1C 8.3 (8.2), including how to check this calculation in 4-FSS.
OKVED code in the form of 4-FSS
OKVED code in section I is indicated only by payers applying reduced tariffs. A code is entered for the main type of economic activity:
The OKVED code in section II is indicated by all policyholders and enter the code of the main type of economic activity, which was confirmed in the FSS:
In 1C 8.3 Accounting 3.0, the OKVED code is filled in both Section I and Section II. In order for the 4-FSS form to be completed “ideally” in accordance with the established procedure, in Section I this code needs to be removed, since in our case the organization applies the main tariff:
4-FSS - Table 3
We check Table 3 - how the basis for assessing contributions has developed. You can check the data on the basis of the accrued salary or on the specialized report “Analysis of contributions to funds”.
The accrued salary in 1C 8.3 is:
Select the Complete set of charges, deductions and payments:
Set the period and click Generate:
We look at the line Accrued:
We see that this amount was reflected in the form of 4-FSS:
4-FSS payments that are not subject to assessments do not fall into the reporting. For instance,
- payments not related to labor relations or the concluded GPC agreement,
- gifts under a gift agreement,
- payments to non-employees of the organization,
- dividends.
Analysis of contributions to funds in 1C 8.3 is located in the section Salary and personnel - Salary reports:
In the window that appears, look at the amounts Accrued in total, Not taxable, which fall into the 4-FSS form:
You can also verify the taxable contribution base:
We also check in line 8 those amounts from the base for assessing contributions that are subject to a special tariff. In particular, the amount of payments to foreigners temporarily staying:
If line 8 is filled, then check the completion of Table 3.1:
How insurance premiums for foreign workers are calculated in 1C 8.3 programs read in.
4-FSS - Table 1
Table 1 is checked according to the calculations with the FSS, verified with a score of 69.01. If there is a debit balance in account 69.01 of the account, then the debt is reflected in the fund. If the credit balance is at the beginning, then this is the debt to the payer of insurance premiums:
In our case, this amount is reflected in the 4-FSS form in line 1 of Table 1:
Next, we look at the debit turnover for the sub-contract. Insurance expenses are accrued benefits, which are reflected in line 15 of Table 1 of form 4-FSS. In our example of filling out table 1, a discrepancy occurred:
This discrepancy in 1C 8.3 Accounting 3.0 is due to the fact that 4-FSS is filled out on the basis of a special register for the accumulation of benefits. Data in this register is entered either by a document Sick leave either document Contribution accounting operations. If the user 1C 8.3 forgot to enter the operation of accounting for contributions, then the benefits do not fall on line 15 of Table 1 of form 4-FSS and Table 2.
Document Contribution Accounting Operationsin 1C 8.3 you can find :
In our case, in 1C 8.3, using the document Payroll, a maternity allowance was calculated. The corresponding type of accrual and reflection on the debit of account 69.01 were established:
Accordingly, in accounting was posting:
However, the operation of accounting for contributions was not introduced. Therefore, a discrepancy arose. To eliminate the discrepancy, we introduce this document, fill in the data and draw up the document:
Debit turnover for subconto Tax (contributions) accrued / paid on account 69.01 - this is the payment of insurance premiums, which is reflected in line 16 of Table 1:
Filling in the remaining lines of Table 1 is provided for when registering special documents in 1C 8.3:
- Page 1/12 and 9/19 - balance as of 01.01 / 30.06 in the accumulation register “Settlements with insurance premium funds”;
- Page 2 - document “Payroll”, tab “Contributions”;
- Page 3 - document “Insurance premiums verification certificate”;
- Page 5 - manual operation. In this case, it is necessary to reflect in accounting and in the accumulation register. Calculations with the fund for insurance premiums:
- Page 6 - document “Receipt to the current account”, account CT \u003d 69.01, type of payment \u003d Received from the executive body of the FSS;
- Page 15 - the document “Sick leave”, the document “Contribution accounting operation” of the tab “Benefits for child care”, “Benefits for social insurance”;
- Page 16 - the document "Write-off from the current account", account Дт \u003d 69.01, type of payment "Tax (contributions) accrued / paid".
4 FSS - Table 2
Table 2 of form 4-FSS in 1C 8.3 is automatically filled out on the basis of the register of benefits. Everything that has been accrued either by the sick-list document or by the contribution accounting operation document falls into Form 4-FSS.
When filling out Table 2 in 1C 8.3, attention should be paid to line 16, where the amount of accrued and unpaid benefits, that is, delayed payments, is referenced. In 1C 8.3 Accounting 3.0, this line is filled manually:
4-FSS - Table 5
In our case, in table 2, column 5, the amount was filled in, since there was a payment for additional days off for caring for children with disabilities, which is reimbursed by the FSS from the federal budget:
Accordingly, automatically in 1C 8.3 table 5 was filled in:
4-FSS - Table 6
In table 6, the number of working disabled people and the OKVED code in 1C 8.3 is put down automatically, and the number of employees working with harmful factors is manually filled if necessary:
The data in table 6 is checked using the FSS contribution analysis section of the FSS NS:
In our example of filling in table 6, all amounts are the same:
Discrepancies between the third and sixth tables may occur if there were payments under GPC agreements. Since these payments are not subject to contributions from the FSS NS, therefore, they are not included in table 6.
Also, a discrepancy between the 3rd and 6th table may arise regarding payments to temporarily staying, highly qualified foreigners, since these payments are not taxed by FSS contributions, and tax is paid by FSS contributions.
In other cases, the data in tables 3 and 6 should match. It should be noted that in table 6 there is no limit on the basis for assessing contributions.
In table 6, lines 5-8 indicate the size of the tariff, since discounts or premiums to the insurance rates of the FSS NS can be set, so if necessary, in 1C 8.3 these lines are filled in manually.
4-FSS - table 7
The data in table 7 are reconciled with the SAL in account 69.11:
The balance at the beginning is either credit or debit - respectively, either it is line 1 or lines 12-14. Credit turnover - this is assessed for the payment of contributions. Debit turnover is expenses by type Tax (contributions) accrued / paid, that is, payment of contributions:
Payment of contributions in line 16 in 1C 8.3 is automatically filled out from bank statements. At the same time, it is important to indicate the details of the payment document in bank statements: incoming number and date:
Details of the payment document are reflected in the report:
4-FSS - Table 10
Table 10 in 1C 8.3. Accounting 3.0 is filled manually as of the beginning of the year. In our case, 3 certified workplaces for which a special assessment of working conditions was carried out:
You need to be careful with the calculation of contributions. If, for example, in January the payment for December is reversed, then check yourself. If the recalculation of insurance premiums in 1C ZUP 3.0, the contributions may be calculated incorrectly in 4-FSS.
We will simulate an example. The employee was awarded sick leave in January for December. Accordingly, in 1C ZUP 3.0 salary payment was canceled for this period and allowance was accrued. Since the employee was ill almost all of January, the salary for January did not cover the benefit:
When calculating the salary for January, an employee was charged 2000 rubles in salary. Moreover, insurance premiums were accrued only from 2000 rubles to all funds. The reversal of 1C ZUP 3.0 was automatically “not seen” when calculating contributions for January:
In 1C ZUP 3.0 (8.3) insurance premiums are recounted as a separate document. In the section Taxes and contributions there is a document “Recalculation of insurance premiums”. It is necessary to indicate the month of registration - January, the calculation period of 2015 and click on the calculate button:
When recalculating insurance premiums, 1C ZUP 3.0 “sees” that it is necessary to recalculate employee contributions for the past year based on the adjustment of the base that occurred in the document:
4 FSS - Table 3
Next, fill out form 4 - FSS. We look at the menu Taxes and contributions - Reports on taxes and contributions - Analysis of contributions to funds. From the Analysis of the contribution report it is clear that in total payments in the amount of 1,876,068.21 rubles were accrued. When compared with 4 - FSS, then the amount is different 1 881 068.21 rubles:
The discrepancy is due to the fact that the base did not get the reversal of salary payments in the amount of 5,000 rubles. Manual correction of 4-FSS in 1C ZUP 3.0 of line 1 of Section 1 of Table 3 will be required.
In this case, you need to look at which month the recalculation was made, accordingly, correct the amount from column 4 or 5 or 6. In our example, the recalculation of contributions was in January, respectively, January contributions with a base of 5,000 rubles do not go:
The amount of insurance premiums in Table 3 in 1C ZUP 3.0 was calculated correctly:
4 FSS - Table 6
It will also require manual adjustment of the 4-FSS line 1 of Section 2 of Table 6 - the base of the FSS NS. At the same time, one should not get confused and take into account that payments under GPC agreements do not show in table 6.
Now let’s look at the report - Analysis of FSS NS contributions, total:
The amount in line 1 of Table 6 will differ by the amount of GPC agreements:
It is necessary to carry out the calculation first: from the amount of 1,876,068.21 rubles. to withdraw payment under GPC agreements - 12,000 rubles, the amount that should be:
This amount will differ from what is in 4-FSS Table 6 for 5,000 rubles. Therefore, we also manually adjust:
In plate 7 of form 4-FSS, contributions from 5,000 rubles are taken into account correctly.
4 FSS - Table 1
In 1C ZUP 3.0 (8.3) the following documents are provided for filling in specific lines of Table 1 of form 4-FSS:
In more detail how to fill out the calculation of 4-FSS in 1C ZUP 3.0 is considered on, in the module.
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Hello dear blog readers. In today's publication, I will continue a series of articles for novice users of a software product “1C Salary and HR Management”, as well as for those who only decide whether to purchase this program or not. And today we’ll talk about the formation of regulated reporting for submission to regulatory authorities: the Social Insurance Fund (4-FSS), the Pension Fund of Russia (RSV-1) and the Inspectorate of the Federal Tax Service (PIT). It seems to me that this section of accounting is key and final in working with the program. In many ways, this program is acquired for the sake of automating the formation and sending of reports.
Let me remind you that earlier in this series of articles the possibilities of personnel accounting, calculation and payment of wages, calculation and payment of insurance premiums, as well as accounting opportunities in 1c zup were presented. A list of all materials in this series is presented below:
Filling out the form 4 fss
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So, let's start with the 4-FSS report. This report is submitted to the social insurance fund on a quarterly basis. To generate this regulated report, you must go to the workplace “Regulated and Financial Statements” (Payroll by organization -\u003e Reports -\u003e Regulated reports). In the left column of the window that opens, you must select the “4-FSS” report type and double-click it to create a new one.
After that unfilled will open form 4-FSS. To automatically fill it according to the accounting data, you must click on the "Fill" button, located in the upper left corner. To move between sections, use the bookmark buttons or the button "Go to ...".
Also, the form can be edited manually.
After filling in and checking the details, click OK. The created report will appear in the “Report Journal” of the “Regulated and Financial Reporting” workplace. This report will be saved in the database like any other document in the program.
The created report can be printed using the "Print" button in the report itself or in the Report Journal. Then, the report can be uploaded in XML format for sending to regulatory authorities using third-party programs (for example, S&B). For users who have 1C Reporting connected, it is possible to directly send a report from 1C ().
Form RSV 1 PFR
✅ Workshop "Lifehacks on 1C ZUP 3.1"
Analysis of 15 life hacks for accounting in 1s zup 3.1:
✅ CHECK-LIST for checking payroll in 1C ZUP 3.1
VIDEO - monthly self-checking of accounting:
✅ Payroll in 1C ZUP 3.1
Step-by-step instruction for beginners:
Since Q1 2014, the format of regulated reporting to the Pension Fund has changed. Organizations should now provide a single form of RSV-1. Which will contain the individual information of employees. Read more about updates in RSV-1 in the articles:
There are two ways to generate a RSV 1 report. First, the formation of a report in the workplace "Preparing data for transmission to the FIU." Access to it can be obtained on the PFR tab of the program desktop. The second way is to open the “Regulated and financial reporting” service (Payroll by organization -\u003e Reports -\u003e Regulated reports) and double-click on the line RSV-1 in the left column. At the same time, the program will redirect you anyway to the workplace "Preparing data for transmission to the FIU".
As you probably already understood, clicking the "Generate" button will help us create a report for the 1st quarter of 2014.
A detailed description of all fields of this form is given in the article:. The distribution of contributions paid is canceled. In the workplace, you can edit only sections 2.5 and 6 of the RSV-1 form. To edit the remaining sections and view RSV-1 as a whole, you need to go to the “Regulated and Financial Reporting” service (Payroll by organization -\u003e Reports -\u003e Regulated reports). The Report Journal will display the RSV-1 report we created. By opening it, you can edit and view all sections, as well as print, upload and send to a pension fund.
2 personal income tax help
✅ Workshop "Lifehacks on 1C ZUP 3.1"
Analysis of 15 life hacks for accounting in 1s zup 3.1:
✅ CHECK-LIST for checking payroll in 1C ZUP 3.1
VIDEO - monthly self-checking of accounting:
✅ Payroll in 1C ZUP 3.1
Step-by-step instruction for beginners:
To generate reports to the tax inspectorate in accordance with Form 2 of personal income tax, which is submitted at the end of the year, the program has a special processing called “Preparation of personal income tax data for transfer to tax authorities”. Access to it can be obtained on the tab "Taxes" of the program desktop. Using the button “Generate Inquiries”, data on tax accounting are generated automatically. The generated information can be checked using the built-in verification, print the certificates for each employee and the register of income information, upload the file for sending in XML format. If you have activated the “1C Reporting” service, reporting can be sent directly from the program (read). The buttons for performing these actions are circled in red in the picture.
For the correct upload of data, it is necessary that passport data and registration information are entered for employees. All this is entered in the "Employees" directory. In general, the program will tell you about all the missing information when you try to upload data.
That’s all for today. In the next part we will consider.
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