1s zup insurance premiums. “Analysis of contributions to funds”

From January 1, 2017, the Tax Code of the Russian Federation was supplemented with a new chapter No. 34 “Insurance premiums”. It established not only the objects and tax payers, but also the amounts of insurance premiums. In the 1C program, you can check the tariffs for your company at the following address: in the “Directory” menu item, select “Salary Settings”, then “Classifiers”, and then “Insurance Premiums”.

A window will open containing the following tabs:

• Insurance premiums, income discounts;
• Limit value of the insurance premium base;
• Types of income from insurance premiums;

You need the last tab. In it you will find a list of tariff types and, using the search, you can find a tariff for your organization.

By double-clicking on the tariff size cell, a context window will appear with the fields of the established tariffs that can be edited.

Here you can choose the type and size of the tariff, as well as its validity period. These tariffs include: health insurance, social insurance and pension insurance. Today they have the following tariffs: 5.1%, 2.9% and 22%. If it turns out that the program has other parameters, you can easily change them to the current ones.

This setup of insurance premiums in 1C is most often used, but there are other options. You can use the following address: “Administration/Accounting parameters/Salary settings” and there find the required “Insurance premiums” item.

Setting up a contribution to the Social Insurance Fund

Each organization must submit information to confirm its type of economic activity. It is necessary to provide the following documents to the territorial department of the Social Insurance Fund:

• Certificate confirming economic activity;
• Statement;
• A copy of the note to the balance sheet.

You can download an example application from the FSS website.

The contribution rate for accidents (AC) and occupational diseases is provided in the form of a certificate and is established on the basis of submitted documents.

When the certificate is received, the accountant must enter the data into the program. To do this, go to the “Administration” menu, select the “Accounting Options” menu item, and select “Salary Settings” there.

A window will open, at the bottom of which there is another tab “Setting up taxes and reports”, which also needs to be opened. In the list on the left, select the line “Insurance premiums” and edit the norms of insurance premiums from the NS at work.

Also, if there is such a need, in the “Additional contributions” column, you can select a list of positions that are subject to individual insurance contributions. If the list of positions does not contain the required one, then you can also add it to the program yourself.

Insurance premium rates can be set up when the program is first opened, in the organization details (in the accounting policy) these are general rates - and/and in addition - deviations from general rates are set up in specific charges, when some types of payments are not subject to social insurance contributions or are partially taxed.

When initially launching the 1C: Salary and Personnel Management 3.1 program in the “Initial program setup” processing, after we have filled in the name of our company and TIN, we can choose at what rate insurance premiums will be paid.

Fig.1

The drop-down list shows the types of tariffs that are currently applied at various enterprises.

Fig.2

Here we need to choose either the basic tariff (Fig. 3) or the reduced one - corresponding to “our” type of reduced tariff.

Fig.3

You can view the percentage of contributions by clicking on “Open”.

Fig.4

Below are shown the tariffs of organizations under the simplified taxation system engaged in certain types of activities.

Fig.5

There are also special categories of workers employed in hazardous industries or in difficult working conditions. They have the right to early retirement, and therefore insurance premiums from their salaries will be slightly higher than from other categories of workers. The presence of such employees in our organization is established in the “Information about the organization.”

Fig.6

Fig.7

If our organization has employees who pay voluntary insurance contributions to a pension fund or non-state pension funds, we check the boxes according to Fig. 8.

Fig.8

If we did not check any options immediately during the initial setup of the program, they can be configured in the details of our enterprise or in the payroll settings (menu “Settings” - “Organization details”, then the “Accounting Policy” tab).

Fig.9

Fig.10

Fig.11

Working in certain positions (positions from the list) gives the right to an early pension. In this case, the employer is charged more insurance premiums.

Previously, the availability of such a preferential pension was determined solely by the title of the position, for example, the position of an electric and gas welder required employment in hazardous conditions for at least 80% of the working time, which naturally implied early retirement. Later, a procedure was introduced such as a special assessment of working conditions, and now contributions are tied to whether harmful working conditions actually exist for this position in a particular workplace. The same position of an electric and gas welder, provided with all kinds of personal protective equipment, while in the workshop where the welders work, the employer maintains comfortable working conditions that are considered optimal or acceptable, now does not imply harmfulness in the position, and therefore does not imply early retirement.

But if the conditions are recognized as harmful, the employer pays contributions, which will provide a preferential pension. It is important to remember here that when reporting to the pension fund about such contributions, you must enter both the working conditions code and the list item code.

Depending on the type of activity of the organization, it is assigned an occupational risk class, and the social insurance fund sets the rate of contributions for insurance against industrial accidents.

Fig.12

Features of the calculation of contributions, which are regulated or configured in the accounting policy of the organization using flags, apply, in particular, to pharmacists, flight crew members, etc.

Fig.13

Organizations using UTII and engaged in pharmaceutical activities have the right to apply reduced tariffs to employees in pharmaceutical positions.

To register this right in the program, you need to check the box in the accounting policy settings. After this, in the directory of positions it will also be possible to mark positions for which contributions from the employees occupying them will be calculated at a reduced rate.

For crew members of sea vessels, this flag is set for units (a unit is a specific vessel). Flight crew members and miners receive an additional pension on top of the basic one. In order to finance this pension, employers pay additional contributions to compulsory pension insurance - 14% for flight crew members, 6.7% for miners, but again, not for everyone, but for employees of certain positions. Therefore, we check the box in the accounting policy, and then in the Positions directory (in the report for calculating insurance premiums there are special tables that are filled out in this case).

To correctly calculate insurance premiums, you must correctly classify your income. Employee income is either subject to insurance premiums or not. These options are indicated in the types of charges.

Menu “Settings” - “Accruals”, open the accrual we are interested in and go to the “Taxes, fees, accounting” tab.

Fig.14

Fig.15

For example, the object of taxation of insurance premiums will not be payments under GPC agreements, the subject of which is the transfer of ownership or other rights to property, as well as agreements related to the transfer of property for use. These include car rental agreements and real estate rental agreements. For such accruals, in the type of income field, you must select the option “Income that is entirely exempt from insurance contributions, except for benefits from the Social Insurance Fund and military allowances.”

Fig.16

In conclusion, let us note the difference between the options “Income that is not subject to insurance contributions” and “Income that is entirely not subject to insurance contributions, except for benefits from the Social Insurance Fund and military allowances.”

Fig.17

The option “Income that is not the object of...” is income that is not related to labor relations, for example, payments to non-employees of the enterprise, payments of dividends. That is, the accrual will not be included in the reporting at all, neither in 4-FSS, nor in the calculation of insurance premiums.

The option “Income, completely tax-free...” is an accrual related to the employment relationship, which is reflected in the reporting as the amount of “Total” payments, but contributions are not accrued on it.

I decided to write this article in a “question-answer” style, collecting the most frequently encountered questions related to insurance premiums in a programme 1C Salary and Personnel Management 8.

Question 1. After loading data from 1C Salary and Personnel 7.7 into 1C Salary and Personnel Management 8.2, when generating the RSV-1 report, line 100 “ is not automatically filled inBalance of insurance premiums at the beginning of the year«.

I would hammer them in with my hands, but I can’t find where. Or at least recorded the balance at the beginning of 2013 in some document. In Operations - Documents - Data Transfer, only accruals can be adjusted there, but where can the balance be entered? When generating the RSV, the program allows me to fill in the numbers manually into the form, but then I click “Write” and close it, forming it again - again without any leftovers. What to do?

Answer: To enter the balance of debt, you can use the document “Calculations for insurance premiums”. It serves not only to reflect the facts of payment of insurance premiums, but also to enter the balance of debt at the time of the start of operation of the system.

Enter the list of documents " Calculations for insurance premiums» can be found on the “Taxes” desktop tab, link “Calculations for insurance premiums”

or from the main menu of the program, item “Payroll calculation by organization” -> “Taxes and contributions” -> “Calculations for insurance premiums”

In the list of documents that opens, add a new one.

In the “Payment/Accrual” details, select “Accrual”. We leave the “Type of accrual” detail in the “Current payments of contributions” position.

We set the accrual date to “December 31, 2012,” for 2012.

This mode is intended specifically for entering initial balances for insurance premiums.

After that, enter the amounts of initial balances in the funds in the appropriate details.

After posting the document, line 100 of the RSV-1 report will be filled in automatically based on the entered data

Question 2. How can I make sure that sick leave is calculated correctly in 1C ZUP with manually entered accruals to calculate average earnings?

I'll tell you everything in detail.
On January 1, 2013, a new 1C 8.2 ZUP database was installed. Before this, salaries were calculated in Excel.
Accruals for 2011 and 2012 were entered manually for employees.
I also created a work schedule for 2011 and 2012.
I have never filed a sick leave, but I know the calculation, in general I calculated it myself, but the ZUP does not match with 1C, it does not increase the accrued salary for 2011.

Answer: In addition to data on accrued wages for the previous two years, to calculate accrual for sick leave, you must enter data on accrued insurance premiums for the same period.

The easiest way to do this is with the document “Calculation of insurance premiums” after entering the document “Calculation of wages for employees of organizations”. Documents must be entered for each month of the period included in the calculation of average earnings.

You can find the list of documents “Calculation of insurance premiums” through the main menu of the program:

If “Payroll” was carried out for this month, then using the “Fill out and calculate” button, the document will generate the contribution amounts automatically:

In addition, it is necessary to adjust the debt to employees of organizations resulting from payroll payments. This can be done with the documents “Salaries payable to organizations” with the payment method “Through the cash register” and the cash receipt entered on the basis. It is enough to make the payment once, completely repaying the debt in one document.

After this, sick leave will be calculated normally.

Question 3. We are introducing ZUP 2.5. We are trying to fill out the data for the Pension Fund, but we are doing something wrong. Doesn't show "paid". “Accrued” shows.

Answer: To register in the 1C Salary and Personnel Management program the fact of payment of insurance premiums, the document “Calculations for insurance premiums” is intended. How to find it - see above.

To reflect the payment to the Pension Fund, you must enter a document by selecting the value of the details “Payment/accrual” - “Payment to the Pension Fund”.

Type of payment - “Current payments of contributions”, in the details “Date of payment” we indicate the actual date of transfer of contributions. The “Fill in balances” button allows you to automatically fill in the amounts of the insurance and funded part of the pension with the amounts of contributions accrued in the program.

When carried out, the document distributes the payment amounts in proportion to the accrual of contributions for each employee, and after that, when generating data for the Pension Fund of the Russian Federation, the amounts of paid contributions for employees will be filled in.

Recalculations form an integral part of payroll calculation. Information about sick leave, vacations or absenteeism of employees received by the accounting department with some delay leads to recalculation of salaries and, accordingly, insurance premiums. 1C experts talk about how calculations and recalculations of insurance premiums are reflected in accounting and regulated reporting in the 1C: Salaries and Personnel Management 8 program, edition 3.

When recalculating wages, it becomes necessary to recalculate insurance premiums. In addition, the reason for recalculation of contributions may be a change in the tariff during the year or the discovery of errors, for example, non-inclusion of the calculation in the base for insurance premiums.

In these cases, the accountant has questions about the need, obligation and right to submit updated information to the Federal Tax Service.

According to clause 1.2 of the Procedure for filling out the calculation of insurance premiums, given in Appendix No. 2 to the order of the Federal Tax Service of Russia dated 10.10.2016 No. ММВ-7-11/551@, the payer is obliged to make the necessary changes to the Calculation and submit an updated report to the tax authority if any unrecorded or incomplete information, as well as errors leading to an underestimation of the amount of insurance premiums payable.

When deciding whether to submit an updated calculation, the accountant must answer the following questions:

• whether all information was reflected;
• whether errors were made and whether they led to an underestimation of the amount of insurance premiums payable.

Submission of an updated Calculation may be an obligation, a right or a forced necessity.

Updated calculation of insurance premiums

The obligation to submit an updated calculation arises if, after submitting the report to the Federal Tax Service, it turns out that incomplete or incorrect information about employees was submitted, or errors were discovered that led to an underestimation of the amount of insurance premiums payable.

Types of common errors that require mandatory submission of an updated Calculation:

1. The employee did not promptly report changes in his personal data, and the Federal Tax Service provided false information about him in Section 3 of the Calculation.

2. The employee worked in a department that has the right to apply a preferential rate of insurance premiums. Then he was transferred to a unit where the basic insurance premium rate is applied. Information about the employee's transfer was received late by the accounting department. The calculation of contributions was made incorrectly at a reduced rate.

3. At the initial setup stage of the 1C: Salary and Personnel Management 8 program, a mistake was made by excluding the premium from the calculation base for insurance premiums. Correcting the error will result in additional fees being charged.

4. A department with a preferential tariff loses the right to use it, but the information reaches the payroll manager with a delay. Recalculation according to the basic tariff leads to an increase in the amount of insurance premiums payable.

5. When calculating insurance premiums, the program did not indicate that the position was listed in the list of hazardous professions subject to additional tariffs. After the error was discovered and corrected, the recalculation resulted in an underpayment of insurance premiums at additional rates.

Let's look at the features of recalculating insurance premiums in “1C: Salaries and Personnel Management 8” edition 3 using examples.

Example 1

When calculating insurance premiums for the Warehouse division, a preferential tariff for insurance premiums was applied for Residents of the Technological Innovation Special Economic Zone (tariff code “05”). This tariff provides for contributions to the Pension Fund in the amount of 13% in 2018; in the Social Insurance Fund 2.9%; in the Federal Compulsory Medical Insurance Fund 5.1%. This is exactly how contributions were calculated for employee V.S. Ivy. With monthly earnings of 10,000 rubles. The amount of insurance deductions for the month was:

• in the Pension Fund - 1,300 rubles;
• in FFOMS - 510 rubles;
• in the Social Insurance Fund - 290 rubles.

The indicated amounts were reflected in the calculation of insurance premiums for the first quarter of 2018.

When it turned out that the division had lost the right to apply a preferential rate of insurance premiums, then in accordance with letters of the Federal Tax Service of Russia dated October 25, 2017 No. GD-4-11/21611@ and the Ministry of Finance of Russia dated December 18, 2017 No.? 03-15-06/ 84443 there was a need to submit a clarifying Calculation. To form it, it is necessary to recalculate insurance premiums with new rates.

In the Department card, you should clear the Preferential tariff insurance field. contributions. Now the division is subject to the tariff used for the organization and specified in the Organization card on the Accounting policy tab and other settings via the Accounting policy link in the Tariff type field.

In Example 1, the organization has a Basic Tariff of Insurance Contributions (tariff code “01”), which provides for contribution rates in 2018: to the Pension Fund of the Russian Federation in the amount of 22%; Social Insurance Fund 2.9%; FFOMS 5.1%. It is obvious that the Pension Fund has “underpaid” 9% of contributions (22% - 13%), and the tariff code has changed.

In Example 1 under consideration, in order to recalculate contributions, the income accounting procedure should be revised. To register the procedure for accounting for income and recalculating insurance premiums of the previous period, the document Recalculation of insurance premiums (menu Taxes and contributions) is used. On the Income Information tab, you must manually specify all employee incomes. In this case, on the Calculated contributions tab, insurance premiums will be recalculated automatically.

As a result of recalculation of insurance premiums of employee V.S. Ivy with monthly earnings of 10,000 rubles. The amount of insurance deductions for the month was:

• in the Pension Fund - 2,200 rubles;
• in the Federal Compulsory Medical Insurance Fund and the Social Insurance Fund - the amount did not change and amounted to 510 rubles, respectively. and 290 rub.

After recalculating insurance premiums for the first quarter, clarifying Calculations should be prepared. Using the 1C-Reporting service, you need to create new reports for the periods being corrected and indicate the Correction Number on the Title Page (Fig. 2). The clarifications affected all employees of the department, since everyone’s tariff code had changed. Therefore, Sections 3 in the updated Calculation are formed for all employees of the department. In other cases, when the formation of an updated Calculation is caused by changes in the data or accruals of individual employees, Section 3 displays data only for these employees. In any case, the remaining sections of the clarifying Calculation are filled in with completely new data.

Rice. 2. Title page of the clarifying calculation of insurance premiums for the first quarter of 2018

The right to submit an updated Calculation of insurance premiums

Policyholders can submit an updated Calculation to the inspection if they find errors that lead to an overestimation of the amount of insurance premiums. In fact, during the next calculation of contributions in the current period, a recalculation is made, and the result is reflected in the report for the next period. Situation options that allow you to present an updated Calculation:

1. The employee was paid a salary for the full month worked. The calculation of insurance premiums was submitted to the Federal Tax Service, but it later turned out that the employee was on sick leave or on vacation at his own expense. An accrual not included in the base for calculating premiums replaced an accrual subject to insurance premiums, which led to overpayment of premiums.

2. Any recalculation of employee accruals, leading to a recalculation of insurance premiums towards their reduction.

Example 2

When calculating wages for June to employee S.S. Gorbunkov was awarded:

• salary payment - 7,500 rubles;
• business trip payment (based on average earnings) for June - 2,500 rubles.

Insurance premiums have been calculated at the basic rate. In June, contributions from S.S.’s salary. Gorbunkov were:

• in the Pension Fund - 2,200 rubles;
• in FFOMS - 510 rubles;
• in the Social Insurance Fund - 290 rubles.

These contributions have been paid and included in the 2018 Half Year Account. The sick leave submitted to the accounting department for the period 06/25/2018-06/30/2018 does not create a reason for the formation of an updated Calculation. The Sick Leave document registered in the program reverses the previously accrued amount of travel allowances (Fig. 3).

Rice. 3. Recalculation of travel allowances in the “Sick Leave” document

The sick leave was received by the organization in July. This is not an error situation and does not result in underpayment of insurance premiums. Since the amount accrued on sick leave is not subject to insurance contributions, there was an overpayment of contributions in the amount of:

• in the Pension Fund - 550 rubles;
• in the Federal Compulsory Medical Insurance Fund - 127.50 rubles;
• in the Social Insurance Fund - 72.50 rubles.

In the program, sick leave registered in July 2018 affects the calculation of insurance premiums for the current month, reducing the calculation base.

There are no legal requirements for the submission of an updated Calculation in such a situation. All recalculations occur in the next period and are reflected in the next reports. But at the same time, the organization has the right to clarify the report for the half-year and notify the Federal Tax Service about the overpayment that has occurred by submitting a clarification.

However, before the end of the month, you should not make hasty clarifications of the Calculation. After all, various documents are registered throughout the month. At some point, the Sick Leave document can actually reverse the income of the previous month, and based on the results of calculating wages for the month, another document, for example, Calculation of salaries and contributions, will make additional accruals that exceed the reversal income of the previous period. As a result, the current month’s income will decrease by the amount of the business trip reversal, no minuses for the previous month will remain, and the adjusting report will not show any changes.

The need to submit an updated Calculation of insurance premiums

In a number of cases, despite the absence of an obligation to submit an updated Calculation, the policyholder has no other opportunity to report his overpayment of premiums, except for submitting an update:

1. As a result of the recalculation of contributions in the current period, the employee receives a negative amount. A report with a negative amount cannot be submitted to the Federal Tax Service. Therefore, there is only one way out - to generate an updated report for the previous period.

2. The employee worked in hazardous work. Insurance premiums were calculated at an additional rate. Information about the employee's transfer to work under normal working conditions was received late by the accounting department. As a result of recalculation, it is impossible to reduce the calculated contributions at the additional rate, because the employee’s accruals in the current period are no longer subject to contributions at the additional rate.

Example 3

In this case, unlike the previous Example 2, the negative amount of insurance premiums resulting from the cancellation of a business trip will not be compensated by accruals. Despite the fact that due to the accruals of other employees, the total amount of insurance premiums will be positive, in Section 3 the employee will remain negative values, and this is unacceptable. And therefore, the accountant will have to create a document Recalculation of insurance premiums, recalculate contributions for June, generate and submit an updated Calculation to the Federal Tax Service.

The 1C: Salary and Personnel Management 8 program automates the process of recalculating insurance premiums. Using the 1C-Reporting service, initial and clarifying calculations for insurance premiums are generated automatically. However, the decision to prepare a clarifying Calculation remains with the accountant. Having analyzed the consequences of registering a document that changes calculations in the period for which a report has already been submitted, the accountant either recalculates insurance premiums for the previous period, or the calculation automatically occurs in the current month.

From the editor. In the article “Calculation of insurance premiums: the mechanism for checking control ratios has changed in 1C,” read about the mechanism implemented in “1C:Enterprise 8” for checking control ratios for calculating insurance premiums, which takes into account the data of adjustment Calculations.

The accountant is required every year to check the compliance of insurance rates that have been approved at the legislative level for all companies. Such actions should be carried out regularly, as soon as the calendar year has begun. If tariffs are entered incorrectly, errors may occur. Together we will analyze the process of setting up this information in the 1C accounting system.

Main setting

The first thing you need to do to set up insurance premium rates in 1C ZUP is to indicate in the accounting policy the type and name of the insurance rate. This can be done by analogy with the information indicated in the screenshots. You need to go to the settings tab, select the “organizations” subcategory.

Here we find “accounting policies”. This is where you need to enter information about the types of insurance fees.

In order to check the correct value of the insurance percentage, you will need to go to the desired fee and use the link provided there.

Do not forget that you also need to indicate the date from which application begins.

We remind you that in this tab it is also necessary to take into account the limit value of deductions for the following categories:

These indicators can be seen in a special summary table.

It is mandatory to enter correct data on accident insurance premiums and the date on which the rate begins to apply.

As a standard, the program shows that payments from the fund against accidents are made by the organization, that is, the insured of this risk. If the payment is made for your organization by the fund, then it is worth making additional changes.

If the company has positions that fall under the special category, then this information must be indicated in the program. This category includes pharmacists, flight and sea crew members, miners, and specialists who have the opportunity to retire earlier. All of these professions have nuances when it comes to deductions.

Such personnel have additional indicators:

Pilots have an additional contribution of 14% to the Pension Fund.

Miners - 6.7% to the Pension Fund.

Employees of the pharmaceutical industry have a reduced rate of 20% to the Pension Fund.

In the case of the crew of sea vessels, you will additionally need to check the box

For these employees, insurance payments are deducted only from the Social Insurance Fund for accidents.

In order to correctly determine fees, it is necessary to clearly classify profits. You can make deductions from it and are not subject to taxes. This must be specified in the settings, then click on “accrual”. The next step is to select specific data and select the item “taxes, contributions, accounting.”

How to find tariffs in the editing program?

We remind you that starting from 2017, the country’s tax code was supplemented with an article that establishes the amount of deductions. How to set up insurance premium rates in 1C? In order to check this information, you need to use the 1C program, namely go to the main menu. Next you need to find the “reference books” tab. In the window that appears, we find the subgroup “salary settings”, then select “classifiers” and it is here that we already see “insurance premiums”.

On this page, the following categories will be available for review - insurance fees, types of profit on payments, limit value and rate. This is the information we need at this moment.

This tab will display all the names of tariffs that are established by law and are currently in effect. Here we will need to find information that matches your organization.

In order to gain access to editing indicators, you need to double-click on a specific parameter.

Next, we are given the opportunity to select a specific period, name and size grid. We remind you that insurance rates include deductions for insurance, namely pension, social and medical. We check the data shown in the table, and if the specified information has an incorrect value, we enter the correct one.