Zup 2.5 new form 4 fss. Report "Analysis of accruals for employees of the organization"
For example, let's take an organization with main taxation, where
- FSS tariff - 2.9%,
- there are foreign workers,
- there are charges from the Social Insurance Fund, including payments from the federal budget,
- there are accruals at the expense of the FSS for accidents,
- there are contracts of a civil nature.
Create a new form 4 - FSS, using the "fill" button. After the calculation is completed in 1C 8.2 for personnel 2.5, it is necessary to fill in the code of the policyholder. We choose:
- Code 071 as payers of contributions at the basic rate.
- The second part of the code characterizes the taxation system. From our example, the organization pays UTII for several types of activities, we set the code -02.
- In the third part of the cipher, we select code 00 as other policyholders:
Average number of employees for the Social Insurance Fund
As for calculating the average headcount, you can get a decryption in 1C salary programs. In 1C ZUP 2.5, you can take the report “ average number employees ", in which you can get a breakdown by month of the quarter, by employees and check up to the calendar date, how many were included in the average headcount:
In our example, the average headcount was calculated automatically:
Report "Analysis of accruals for employees of the organization"
Since in 1C 8.2 for Payroll 2.5, payroll is one operation, and the calculation of contributions is another operation, a separate document, it is necessary to check that everything that was charged to employees was taken into account when calculating contributions. To do this, always in 1C 8.2, before reporting on contributions, the report "Analysis of charges to employees of the organization" is generated:
It is necessary to check up to the second level of groupings. What is charged must be equal to what is taken into account in the calculation of insurance premiums. If there is a discrepancy, it means that something was charged to the employee, but they forgot to calculate the contributions from the accrual. If there is a discrepancy, it is necessary to additionally assess contributions or recalculate:
Report "analysis of taxes and contributions accrued"
Next, you need to check how the 1C ZUP 2.5 program in Table 3 formed total amount for the formation of insurance premiums. For this, a report "Analysis of taxes and contributions assessed" is generated. We select taxes and contributions, then an analysis of the accrued taxes and contributions:
In 1C 8.2 ZUP 2.5, this report is very convenient if you make the appropriate settings in it. A variant of the settings for the report "Analysis of taxes and contributions accrued" was considered at the seminar. With the help of this report, you can check Tables 3 and 6 of the 4-FSS form, the FSS contribution base and the FSS NS contribution base, where clear differences are visible and how much is the discrepancy:
4 FSS - Table 3
We turn to the analysis of the FSS base in Table 3. In our example, the total accruals from the report "Analysis of accruals to employees of the organization" and the report "Analysis of accrued taxes and contributions" coincide (1,206,037.63 rubles). Further, this amount goes to Table 3 line 1, form 4 - FSS:
Further in the report "Analysis of the accrued taxes and contributions" we look at what is not subject to the FSS. Below in this report there is a breakdown by type of charges. Sick leave payments, allowances up to one and a half years and payment under construction contracts are not taxed. In addition, in our example, the employee was accrued material assistance, which is partially assessed by contributions. 5000 rubles were accrued, of which 4000 is a non-taxable part, a discount to income. We get the total amount that is not subject to the FSS:
In line 8 of Table 3, the total amount for the formation of contributions for temporarily staying foreign citizens is formed. In the report "Analysis of taxes and contributions accrued", the analysis of the base for foreign citizens, according to which the 1.8% tariff is applied, is also configured:
The data from the report should be equal to line 8 of Table 3 of the 4-FSS form. Everything is correct:
4 FSS - Table 6
In our example, on line 1 of Table 3, the total accrued payments for the organization are 1,206,037.63 rubles. It should be noted that according to line 1 of Table 6 of the 4-FSS calculation, another amount of payments was formed by the 1C 8.2 program:
There may be three reasons for the discrepancy between the FSS base and the FSS NS:
- Excess limit value(the base will differ, it will be more by the amount of the limit value). In our example, this was not the case.
- Foreigners for whom the FSS contributions are not paid, but the FSS NS are paid. In our example, there are no such foreigners.
- Payments under construction contracts. In our example, there are such payments. These payments fall into Table 3, but do not fall into Table 6. Therefore, there was a difference of 10,000 rubles on line 1 of Table 6:
In column 2 of Table 6, the amount paid under GPC agreements is also not indicated:
therefore, relative to Table 3, in line 2 there will be a difference of 10,000 rubles:
In column 3 of Table 6, the amount received for calculating FSS contributions can be verified with the data from the report "Analysis of assessed taxes and contributions":
In our example, the total amounts are the same:
Separately, you need to show the amount of payments to working people with disabilities on line 4 of Table 6. In the report "Analysis of taxes and contributions accrued" a separate Table is set up - "analysis of the base for disabled people." Let us remind you that the setting option for the report "Analysis of taxes and contributions accrued" was considered at the seminar. It is necessary to check the taxable base of the FSS NS from the report, with data in the 4-FSS form:
The number of disabled workers in 1C ZUP 2.5 is filled in automatically, and the number of employees employed with harmful or dangerous factors is filled in manually, if necessary:
4 FSS -Table 1
After checking the base for assessing contributions, it is necessary to compare the insurance contributions in Table 1 and Table 7 of the 4-FSS form.
According to line 2 of Table 1, the assessed contributions are checked against the report "Analysis of assessed taxes and contributions", where you can use the option - analysis of FSS contributions. Using the appropriate settings in the report, you can display separately the base of contributions with the usual tariff and the tariff for temporarily staying foreign citizens. The total amount in the report must be verified with the data from field 2 of Table 1 of the 4-FSS calculation:
In our example, the data is the same:
Features of filling in line 15 of Table 1 of the 4-FSS form in 1C ZUP 2.5
Compulsory social insurance expenditures are accrued benefits. When forming 4 - FSS in 1C 8.2 ZUP 2.5 there is a peculiarity that benefits do not always fall into column 15 of Table 1. This is due to the fact that in the 15th line there are benefits that are taken into account in 1C when calculating insurance contributions of the FSS and got on the tab “benefits for social insurance”And the“ child care benefits ”tab.
For example, benefits are accrued during the month, and at the end of the month, when calculating contributions, the totals on contributions are summed up, which should automatically go to the tab when filling out the document:
It often happens that after the close of the month, an employee comes with a sick leave and asks to be added to his salary. We agree and add additional charges sick leave(it is not subject to contributions), and we forget to recalculate the contributions in the 1C ZUP 2.5 program, respectively, the sick leave in form 4 - the FSS does not fall. Be careful, this error can be seen if you calculate according to the set, how much is accrued by the types of accrual of benefits or by account 69.01 in accounting.
4 FSS - Table 2 and Table 4
Since there are payments for the purpose compulsory insurance, Table 2 of the 4-FSS form is automatically filled in:
Tables 4 - 4.3 are not generated, because in our example the reduced tariff is not applied.
4-FSS - Table 5
Table 5 in the 1C ZUP 2.5 program was filled in automatically. In our example, the organization paid an allowance to a citizen who suffered from the accident at the Chernobyl nuclear power plant. The allowance was paid in the amount of 100%, regardless of the length of service. In terms of seniority, the amount of the benefit turned out to be less, so the delta was reflected in Table 5 as expenses from the federal budget:
4 FSS - Table 7
Table 7 the contributions of the FSS NS can be checked according to the report "Analysis of accrued taxes and contributions" option "contributions of the FSS NS and PZ", where the amount should coincide with the second line of Table 7:
In our example, the data is the same.
And I am very happy about that. In today's article, we will analyze changes in the form 4 FSS in 2014. There are not so many of them, so the article will not be very long. V software product 1C Salary and Personnel Management changes to this form have been made in release 2.5.79 dated March 24, 2014. Let me remind you that the site has already published two materials dedicated to this update:
New Form 4 FSS 2014
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So, by order of the Ministry of Labor No. 94 of February 11, 2014 year was approved new form 4 FSS... The new report appeared in the 2.5.79 release. The preparation of the report, as before, is carried out in the regulated reporting service (Payroll by organization -> Reports -> Regulated reports). Let's take a closer look at those pages of the report where the changes have occurred.
On title page now there will be no "OKATO code" field.
In table 3 of section 1, a new line number 8 "The amount of payments and remunerations made to persons individual entrepreneurs applying the patent taxation system ... ”. This line is filled with totals as a result of manually filling in table 4.5 of section 1.
✅ Seminar "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-check of accounting:
✅ Payroll in 1C ZUP 3.1
Step-by-step instruction for beginners:
Actually in section 1 added table 4.5 "Information required for the application reduced tariff insurance premiums by the payers specified in clause 14, part 1 of the Federal Law No. 212 ". This table is filled in manually and affects the data in table 3 in line 8.
In table 6 of section 1, a service switch “A 60% privilege has been established (clause 2 of article FZ No. 179 of 22.12.2005)” has been added. If the organization uses the discounted rate of the disabled organization, then the flag is set automatically. It is not reflected in the printed form, but is used to create an upload file.
This is actually all about the changes in Form 4 of the FSS.
✅ Seminar "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-check of accounting:
✅ Payroll in 1C ZUP 3.1
Step by step instructions for beginners:
When preparing the material, I noticed the "Go to" button in the service for preparing regulated reporting. I don't know, maybe it was added a long time ago, but I noticed it only today. It can be useful because not all sections of the report fit on the screen and will allow you to quickly navigate to the desired table.
That's all for today. To be aware of the release of new blog articles via e-mail or join our groups in social networks where all articles are also regularly published: |
Well, here comes the next reporting company. Its peculiarity is that now all users of the 1C: ZUP 8 program have switched to work in the program new edition... 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:
We check the correctness of filling out the section on the Social Insurance Fund:
In the report, the amounts of accrued insurance premiums are filled in automatically, but we would like information about the transferred premiums: amounts, numbers of payment orders and their dates to be automatically substituted into 4-FSS. To do this, you need to do for each payment order special document. You can find it in the section Taxes and fees:
Each fact of transferring contributions to the FSS is recorded in a separate document indicating all the details of the p / p:
After that, you can proceed to filling out the report itself. In chapter Reporting and reference go to the block 1C-Reporting:
If the 4-FSS report has already been generated in the program, then when creating a new form, you can find it on the tab Favorites:
If there is no report in the favorite, 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 in automatically. And pay attention to the part of paying insurance premiums too:
Those. if you are within a 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 on filling out the report.
Those who submit reports directly from the program immediately click on the button send:
Well, immediately within 2-3 minutes we receive a protocol from the FSS on the submission of reports, which the program immediately informs us about.
Eh, I love 4-FSS. All reports would be like this. Although of course there is an even simpler form. For example, SZV-M, but that's a completely different story.
In the general list of reports, information about submitted or not submitted forms is also very informative and always at hand, right in the program:
Eh, everything in accounting life would be so simple ...
That's all I wanted to tell you about filling out the 4-FSS in the 1C: ZUP program. If you have any questions - write. If possible, I will try to answer, but you yourself understand: now the hot season has begun.