The program 1C 8.3 Accounting 3.0 has some functionality for maintaining personnel records and. It is certainly not as advanced as in 1C: Salary and personnel management, but nevertheless, in small organizations it is quite enough. Documentation and reporting are compliant with the law and are constantly maintained and updated. In this article we will consider the main aspects of accounting for insurance premiums in 1C 8.3 and recommendations on what to do if they are not charged.

Before proceeding with the calculation of insurance premiums, it is necessary to carry out a small adjustment of the program. The correctness of the calculations depends on it. Insurance premiums are a serious thing, so do not neglect the settings and be careful.

If you have not previously specified the tax system of your organization, be sure to do so at.

Accounting Setup

The first step is to set up accounting for our contributions. They are set up in the same place as the salary. In the menu “Salary and personnel” select the item “Salary settings”.

By clicking on the “Insurance premiums” hyperlink in the “Classifiers” section, you can view the calculation parameters of contributions. We will not focus on them, since the data in these registers is already filled in the standard configuration delivery according to the current legislation.

Now we proceed directly to setting up accounting for our contributions. In the salary settings form, select the "Salary accounting procedure" item.

At the very bottom of the form that opens, follow the link for setting premiums.

In the window that opens, go to the "Insurance premiums" section and fill out the required fields.

The tariff for NA and PP is set depending on the main activity for the past year. The minimum tariff is 0.2 percent. It is approved by the FSS in which documents are submitted every year to confirm the main activity.

Here you can also set up additional contributions for those professions to whom they are assigned, and indicate whether there are workers with harmful working conditions. In the lower part, you can put a mark on the transfer of additional insurance contributions to the funded pension in accordance with Federal Law No. 56 of April 30, 2008.

Expenditures

For the correct insurance premiums, you need to make one more adjustment. In the salary settings form, select the item “Cost Insurance Expenses”. It is here that the procedure for reflecting mandatory contributions from the payroll fund on accounting accounts is set up.

You will see the list already filled in by default. If necessary, it can be supplemented or adjusted.

By default, the debit account will be 26, the credit - 69.

Accruals

There are many different types of charges. This is salary, sick leave, vacation and others. For each of them, you must configure whether insurance premiums should be paid from them.

Let's go back to the salary settings form. In the section "Payroll" we select the item "Charges".

You will see a list of all charges. You can edit them or add new ones.

Open any charge. You will see the "Type of income" field. It will depend on the value indicated in it whether insurance premiums will be charged on it or not. In our example, we opened one of the standard charges, so everything is already filled here, but when adding new ones, do not forget to indicate the type of income.

Calculation of insurance premiums in 1C 8.3

The calculation of insurance premiums is carried out simultaneously with the calculation of salaries. They are on the Contributions tab of the corresponding document. Their calculation is automatic and subject to manual adjustment.

Let’s see what kind of contribution postings this payroll document generated.

Everything turned out as configured. We left the debit account by default 26, but if necessary, it can be changed in the salary settings (item "Methods of accounting for salaries").

See also a small video tutorial about payroll in 1C 8.3:

Reports

All the reports considered below will be generated from the “Salary and Personnel” menu and the “Salary Reports” item.

“Analysis of fund contributions”

This report details and summarizes the data on the amount of contributions by their type with an indication of accruals. The reporting period is set by the user.

“Taxes and contributions (briefly)”

This report is very convenient for monthly generation. It is displayed in the context of employees.

“Insurance premium accounting card”

Recalculation of insurance premiums

There are situations when it is necessary to adjust previously accrued insurance premiums. To do this, in the program 1C: Accounting serves as a document "Recalculation of insurance premiums."

In the heading of the document fill in the accrual month and the billing period. In the case when an additional charge needs to be made without affecting past periods, set the flag in the first field (see the figure below). If the changes must be made retroactively, then set the flag in the second field (if necessary, the formation of the updated RSV-1 for the previous period).

The report “Payroll expenses (payroll fund)” allows you to generate the necessary data on the organization’s employees for subsequent submission to the relevant authorities and for maintaining the enterprise archive.

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Description

The external report “Payroll costs” can be used even in the standard configuration “1C: Enterprise - Salary and Personnel Management”, since it does not require personal settings of the standard configuration.

To run this report, you need to select the appropriate file in the explorer window that opens (Fig. 1) using the “File” -\u003e “Open” menu item in the main menu.

Fig. 1. Opening an external report.

When you open the report has the following form (Fig. 2):

Fig. 2. Report "Payroll costs" at the opening.

The report form is divided into two parts. In the upper part of the form, the report is configured - data is filtered for display on the screen. At the bottom of the form, the data itself is displayed in a table.

To display data not a screen, you must specify a period. You can also filter data by the following payroll costs (Fig. 2):

• Accrued; Income in kind;
• Held;
• Personal income tax;
• Insurance premiums.

Filtering is done by installing or removing the “checkmark”. Thus, if there is a “tick” to the left of the corresponding value, then information on this value of payroll expenses will be displayed in the report.

Also in the report, you can configure the detail at the level of the organization, unit or physical. faces. These settings are made on the “Selection” tab (Fig. 3).

Fig. 3. The tab "Selection".

Consider the operation of this filter on the example of selection by unit.

For selection by division, it is necessary to put a checkmark to the left of the corresponding item (Fig. 4). Next, you need to select a selection condition (the default is “Equal to”). The selection conditions are shown in the figure:

Fig. 4. Filtering example. The choice of the type of comparison.

Fig. 5. An example of filtering. Unit selection.

This opens a form with a list of departments of the first organization from the list of organizations. The desired organization can be selected in the corresponding drop-down list (Fig. 5). The result is the following filter condition:

Fig. 6. Filtering condition.

After all the necessary conditions for the formation of the report are indicated, you need to click the "Generate" button (Fig. 7).

Fig. 7. Button “Generate”.

After that, the report “Payroll Expenses” will be generated in the bottom of the form in the form of a table (Fig. 8).

Fig. 8. The generated report “Payroll costs”.

The filtering conditions are indicated at the top of the report (Fig. 8).

The columns of this table are the values \u200b\u200bof the selected financial indicators and their interpretation. Rows of the table are Organizations -\u003e Divisions -\u003e Phys. faces.

Group “1. Accrued” includes all charges, group “3. Withheld "includes all deductions, Group" 5. UST ”includes all contributions.

Details on indicators and a list of indicators can be configured in accordance with the requirements of the Customer!

You can collapse the report metrics and then it will look like this:

Fig. 9. The generated report “Payroll expenses”. The upper level of fin values. indicators.

The program “1C Accounting 8.3” (rev. 3.0) allows, according to the current legislation, to calculate and accrue all the necessary insurance contributions for the salary of employees with the aim of further payment of contributions and reporting. In order for the automatic calculation of contributions to be correct, appropriate settings must be made in the system.

The taxation system used in the organization must be indicated in. The settings relating directly to the contributions are set in the same form as "":

Salary and personnel / Directories and settings / Payroll accounting settings

Here, in subsection 1C 8.3 “Contributions: Tariffs and Incomes”, you can preview the reference information: a list of current discounts, types of income from contributions, the limit value of the base, types of tariffs.

All these directories are already filled by default with data relevant at the time of the release of the current version of the program. Perhaps their addition or editing manually.

To directly configure contributions, you need to go to the “Main” subsection in the same form and open the salary accounting settings form for the organization. In it, on the tab "Taxes and contributions from payroll" should be filled in:

• Type of premium rate  and the period from which it operates. Types of tariffs are available that correspond to the applicable taxation system (OCH, USN, UTII).
• Parameters for calculating additional contributions. If our organization employs people of such professions as pharmacists, miners, members of flight crews or crews of sea vessels, you need to check the box and fill in the list of posts or vessels for this category (they are available by links). Here, marks are made in the case of employment of workers in difficult or harmful working conditions and the use of a special assessment of working conditions.
• Contributions from NA and PP. It is necessary to indicate the contribution rate approved for the organization by the FSS body.

Taxed by contributions in 1C accruals

Each employee is assigned payroll calculation. There are also accruals to pay for sick leave or vacation. All of them are available in the accrual guide.

Salary and personnel / Directories and settings / Accruals

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In the accrual form there is a requisite “Type of income”, on which it depends on whether this accrual will be taxed by contributions. The reference book already contains the accrual “Payment by salary”, which has the form of income “Income fully taxed by insurance premiums,” and the accruals for the payment of sick leave with the form of income, which is called “State social benefits. insurance paid by the FSS. ”

If you need to create new charges, you should correctly indicate the type of income for them.

Insurance premium cost items

Cost items are needed for the proper accounting of contributions. The program already has articles that are used by default: “Insurance premiums” and “Contributions to the Social Insurance Fund from NS and PZ” (as well as similar articles for UTII). Their list is in a special directory. Please note that the cost items for contributions are “tied” to the cost items for accruals.

Salary and personnel / Directories and settings / Cost items for insurance premiums

If you need to use other articles, you can add them to the directory, indicating the relationship with the cost items for charges.

Assessment of premiums

This operation is carried out automatically by standard document 1C 8.3 Accounting "" at the same time as payroll.

Watch our video about step-by-step payroll in 1C:

Salary and personnel / Salary / All accruals

After filling in the assessments of employees, the Contributions tab displays the calculated insurance premiums. The calculation is carried out according to the type of contribution rate for this organization, as well as the types of accrual income.

When conducting this document, in addition to the payroll entries, generates the accounting entries for the assessment of contributions. Postings are made to the debit of the same accounting accounts, to which the salaries of these employees are assigned, and for the credit of sub-accounts of account 69 “Calculations for social services. insurance and security. ” As analytics, cost items for insurance premiums are used.

Insurance premium analysis reports