How to calculate fixed payments SP 1s. Accident insurance
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 taxation system of your organization, be sure to do so in the accounting policy.
Accounting setup
First of all, let's start setting up accounting for our contributions. They are configured in the same place as the salary. In the "Salary and personnel" menu, select the "Salary settings" item.
By clicking on the "Insurance premiums" hyperlink in the "Classifiers" section, you can view the parameters for calculating premiums. We will not focus on them, since the data in these registers is already filled in in the standard delivery of the configuration according to current legislation.
Now let's move on to setting up accounting for our contributions. In the payroll settings form, select the "Salary accounting procedure" item.
At the very bottom of the form that opens, click on the link to set up insurance premiums.
In the window that opens, go to the "Insurance premiums" section and fill in the required fields.
The tariff for NC and PZ is affixed depending on the main type of 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.
Calculation of insurance premiums in 1C 8.3
The accrual of insurance premiums is carried out simultaneously with the calculation of wages. They are located on the "Contributions" tab of the corresponding document. They are calculated automatically and are subject to manual adjustment.
Let's see what contribution entries this payroll document generated.
Everything turned out the way it was set up. We left the debit account at 26 by default, but if necessary, it can be changed in the salary settings (paragraph “Payroll accounting methods”).
Recalculation of insurance premiums
There are situations when you need to adjust the previously accrued insurance premiums. For this, the document “Recalculation of insurance premiums” is used in the 1C: Accounting program.
In the header of the document, fill in the month of accrual and billing period. If you need to make an additional accrual 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 it is necessary to form an updated RSV-1 for the previous period).
Pay compulsory insurance to the CHI, FSS, PFR funds according to the tariffs approved by the Tax Code, any employer is obliged by law for his employees.
The accrual of insurance premiums in 1C 8.3 can be implemented directly from the personnel accounting program 1C: ZUP or from the accounting program - 1C: Accounting. The process consists of three components:
- Setting up the accrual of insurance premiums;
- Calculation of insurance premiums;
- Withdrawal and registration.
The correct setting of the calculation of insurance premiums is a very important part of the process and affects the correct calculation of insurance premiums in the 1C program.
Setting in the ZUP is carried out in the "Accounting policy" dialog. It opens by the hyperlink of the same name in the company card, on the settings tab.
Fig.1
Set the details in the forms "Tariff type" and "Applicable from ...". In the latter, the period is set when the specified tariff began to operate, and in the "Month of registration of changes" - when it was registered.
“The rate of contributions to the FSS NC and PZ” reflects the indicators of the tariff for compulsory social insurance against accidents / NA at work and occupational diseases / PZ.
Let's continue and set the calculation parameters for a certain tariff (if necessary), which affect the calculation of insurance premiums. Their use becomes possible after setting the corresponding checkbox:
- If pharmacists work in the company, in the “Positions” directory for them, the corresponding position should be noted - “Pharmaceutical”;
- For flight crew members, tick the “Flight crew position” box there;
- If there are miners (miners), activate the checkbox "Miner's position";
- For employees with the right to early retirement, contributions are also calculated there;
- If a special assessment of working conditions and workplaces that are recognized as harmful or dangerous is necessary, the calculation will be made based on its results;
- For crews sea vessels in "Subdivisions" mark "Corresponds to the vessel from the Russian Register of Ships".
The settings regarding insurance in 1C:Accounting are made in the dialog “Taxes and reports settings”, the “Insurance premiums” tab.
Rice. 2
The "Setting up taxes and reports" window is opened by the "Taxes and contributions" command (the "Settings" group of commands) in the "Main" mode.
The insurance premium rate is selected in the form attribute of the same name.
The form "Contribution rate from NA and PZ" indicates the amount insurance rate for contributions to compulsory social insurance against occupational and industrial hazards.
In the group of additional contributions, settings are made for reduced or increased rates (that is, the position can be included in the timesheet of preferential categories) similarly to 1C: Accounting.
The setting can also be made on the "Taxes, contributions, accounting" tab in the "Insurance contributions - type of income". It indicates how the selected accrual will be taxed. The value is selected from the suggested list.
Fig.3
For almost all accrual assignments, the “Insurance premiums-type of income” requisite is filled in automatically. For example, for “Time wages and allowances”, the specified attribute has the default value “Incomes fully taxable with insurance premiums” and cannot be changed. But for accrual with the assignment "Other ..." should be "Insurance premiums-type of income" manually.
After posting, you can check the correctness of the operation through the "Analysis of contributions to funds" in "Taxes and contributions", using the "Reports on taxes and contributions" functionality. In the "Analysis of Contributions to Funds" you can see for the selected period information on accrued contributions by types of accruals.
In conclusion of our article, I would like to draw your attention to the fact that insurance is a fairly large part of the mandatory expenses of the organization, along with taxes. So proper management accounting and calculation in this area is an important task for an accountant or personnel officer. In turn, the correct calculation depends, first of all, on the correctness of the settings for calculating insurance premiums. To exclude errors in this area means to avoid fines from the authorities or dissatisfaction with their own employees. Therefore, before starting work and in programs, it is necessary to carefully study the available materials and check the correctness of the specified parameters.
The program "1C Accounting 8.3" (rev. 3.0) allows, in accordance with the current legislation, to calculate and accrue all necessary insurance premiums on employees' salaries for the purpose of further payment of contributions and reporting. For the automatic calculation of contributions to be correct, the appropriate settings must be made in the system.
The taxation system used in the organization must be indicated in. Settings related directly to contributions are set in the same form as " ":
Payroll and HR/ References and settings/ Payroll accounting settings
Here, in subsection 1C 8.3 "Contributions: tariffs and incomes" you can preview background information: list current discounts, types of contribution income, values limit value bases, types of tariffs.
All these directories are already filled by default with data relevant at the time of release of the current version of the program. It is possible to add or edit them manually.
To directly set up contributions, you need to go to the "Main" subsection in the same form and open the payroll accounting settings form for the organization. In it, on the tab "Taxes and contributions from the payroll" should be filled in:
- Type of insurance premium rate and the period from which it is valid. Tariff types are available that correspond to the applicable taxation system (OSN, STS, UTII).
- Options for calculating additional contributions. If our organization employs people in professions such as pharmacists, miners, members of flight crews or crews of ships, you need to check the box and fill out a list of positions or ships for this category (they are available via links). Marks are also put here 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 PZ. It is necessary to indicate the contribution rate approved for the organization by the FSS body.
Subject to contributions to 1C accruals
Each employee is assigned an accrual for payroll. There are also accruals for sick leave or vacation pay. All of them are available in the reference book of accruals.
Salary and personnel/ Directories and settings/ Accruals
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In the accrual form, there is a “Type of income” requisite, which determines whether this accrual will be subject to contributions. The directory has already entered the accrual “Payment by salary”, which has the type of income “Income fully taxable with insurance premiums”, and accruals for paying sick leave with the type of income called “State benefits mandatory social. insurance paid at the expense of the FSS.
If you need to create new accruals, you must correctly specify the type of income for them.
Cost items for insurance premiums
Cost items are needed for proper accounting of contributions. The program already has articles that are used by default: “Insurance contributions” and “Contributions to the FSS from the National Assembly and PZ” (as well as similar articles for UTII). Their list is in a special directory. Note that contribution line items are "linked" to accrual line items.
Salary and personnel / References and settings / Cost items for insurance premiums
If you need to use other items, you can add them to the directory by specifying a link to cost items for accruals.
Calculation of insurance premiums
This operation is performed automatically by the standard document 1C 8.3 Accounting "" simultaneously with payroll.
Watch our video about step-by-step payroll in 1C:
Salary and personnel / Salary / All accruals
After filling in the accruals of employees, the calculated insurance premiums are displayed on the “Contributions” tab. The calculation is performed 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 payroll entries, it also generates accounting entries for the calculation of contributions. Postings are made to the debit of the same accounting accounts to which the wages of these employees are assigned, and to the credit of sub-accounts of accounting account 69 “Calculations for social. insurance and security". Cost items for insurance premiums are used as analytics.
Analytical reports on insurance premiums
The procedure for calculating fixed insurance premiums for 2014 and 2015, 2016
The amount of the contribution to the PFR = minimum wage * 12 * 26%
The amount of contribution to the MHIF = minimum wage * 12 * 5.1%
where the minimum wage ( Minimum Size Labor payment):
- 5554 rubles in 2014
- 5965 rubles in 2015
- 6204 rubles in 2016
Thus, the sums of insurance premiums are equal to:
- For 2016 - 23,153.33 rubles.
- For 2015 - 22,261.38 rubles.
- For 2014 - 20,727.53 rubles.
Also, starting from 2014 when receiving more than 300,000 rubles of income per year, IP is obliged to pay 1% to the FIU from the amount exceeding 300,000 rubles. For example, when receiving an income of 400,000 rubles, 1% must be paid from the amount of 400,000 - 300,000 \u003d 100,000 rubles, we get 1,000 rubles.
BUTThe law provides for a limit on the amount of insurance premiums to the Pension Fund. Insurance premiums cannot exceed the product of eight times the minimum wage at the beginning of the year and the PFR tariff, increased by 12 times. That is, for 2014 maximum size contributions to the PFR is 138,627.84 rubles. (5554 x 8 x 26% x 12).
Calculation of insurance premiums for incomplete year
When paying the insurance premium for an incomplete year (at the beginning entrepreneurial activity not from the beginning of the year or upon termination of activities) the amount of the contribution is accordingly reduced in proportion to calendar days. Formula for calculation:
Minimum wage × M × Tariff + Minimum wage × C/P × Tariff
- M & Quantity full months IP activities in the reporting year;
- D & the number of days in an incomplete month (the day of registration / termination of activity SHOULD be included);
- N & number of calendar days in this month;
In the 1C program, to reflect the payment and accrual of fixed contributions and additional. no special settings need to be made.
In the plan of IP accounts for settlements with the budget, the following are provided:
- PFR - special sub-account 69.06.5 "Compulsory pension insurance of an entrepreneur"
- MHIF - sub-account 69.06.3 "Contributions to the MHIF".
The main thing is to correctly fill out the document "Debit from the current account":
Fixed premiums
its wiring:
And with incomes over 300,000 thousand rubles. Set the type of insurance premiums as: Insurance premiums calculated from the amount of income
The wiring will be like this:
For MHIF:
Wiring
During the quarterly Closing of the month procedure, scheduled operation "Calculation of insurance premiums for IP"
Closing of the month -Operation "Calculation of IP insurance premiums" about reflects the insurance premiums paid during the year in accounting and tax accounting. The operation is carried out once a year or once a quarter, depending on the applicable taxation system and the availability of employees. In case of application common system taxation or a simplified system with the object of taxation "income reduced by the amount of expenses", the amount of paid insurance premiums is reflected in tax accounting as expenses.
It will create the following postings for the calculation of IP insurance premiums:
And most importantly, remember: Fixed contributions must be paid before 31th of December, additional (over 300t.r.) up to 01 April next year after the reporting year!
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