Calculation of contributions SP in 1s 8.3. Accounting info

From January 1, 2017, the Tax Code of the Russian Federation was supplemented with a new Chapter No. 34 "Insurance Contributions". It established not only the objects and payers of taxation, but also the size of insurance premiums. In the 1C program, you can check the rates for your company at the following address: in the "References" menu item, select "Salary settings", in it "Classifiers", and then - "Insurance premiums".

A window will open with the following tabs:

• Insurance premiums, income discounts;
• The maximum value of the base of insurance premiums;
• Types of income from insurance premiums;

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

By double-clicking on the cell of the rate size, a context window will appear with the fields of the set rates, which can be edited.

Here you can choose the type and size of the tariff, as well as the period of its relevance. 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 setting of insurance premiums in 1C is used most often, but there are other options. You can use the following address: “Administration / Accounting settings / Salary settings” and find the necessary item “Insurance contributions” there.

Setting up an FSS contribution

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

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

An application form can be downloaded 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 the 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 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 National Assembly in production.

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

21.09.2018 17:33:15 1С:Servistrend en

Calculation of insurance premiums in 1C 8.3

Many accountants are concerned about the question of how to correctly calculate insurance premiums in 1C 8.3 Accounting. The configuration functionality allows you to perform this operation. The first step is to make the appropriate settings in our infobase. To do this, go to the “Salary and personnel” section and then select the “Salary settings” item.

Let's go back to the main salary settings menu and go to the “Salary accounting procedure” section in the “General settings” item. Next, let's go to the accounting settings of a particular organization, if there are several of them in the infobase, and in the window that opens, click on the "Setting up taxes and reports" hyperlink.

We will be interested in the section “Insurance premiums”. It should be noted that the minimum tariff rate for NC and PZ is 0.2%. In addition, it is possible to set up additional contributions for certain professions, to whom they rely.

It is also possible to set a setting according to which voluntary insurance contributions for funded pensions will be transferred. Cost items for insurance premiums are defined in the “Recording” section of the salary settings. To do this, click on the hyperlink "Cost items for insurance premiums".

The next step is to set up the payment of insurance premiums for various accruals - vacation, salary, sick leave, and others. To do this, in the salary settings in the “Payroll” section, click on the “Accruals” hyperlink. A list of all existing accruals will open, and then for each accrual, you can set the corresponding value in the “Type of income” field.

The accrual of contributions is carried out together with the salary in the document “Payroll”. The accrued contributions can be viewed on the “Contributions” tab. The data is calculated automatically by the program, but it is possible to adjust the amounts manually.

Let's look at the postings of the document, namely the posting “Social insurance settlements” that interests us. The program assigned it by default to account 69.01 for Credit and account 26 for Debit.

It is also possible to recalculate contributions. Here you can’t do without the document “Recalculation of insurance premiums” in the “Salary and Personnel” section. In the new document, indicate the month of registration, period and organization. If the data for previous periods does not need to be changed, then it is enough to check the first checkbox “Self-assessment of contributions to correct errors”, otherwise, check the second box. Then click the "Calculate" button.

In order to reflect the payment of contributions, we will enter a bank statement document. To do this, go to the section “Bank and cash desk” and select the item “ Bank statements". Next, in the window that opens, click on the “Write-off” button. Let's fill in the created document.

In the “Type of operation” field, we indicate that this is a tax payment and in the “Tax” field we set the value “Insurance contributions to the FSS”. After filling in the necessary details, we carry out the document. Report 4-FSS “Calculation of accrued and paid insurance premiums” must be submitted to the regulatory authority on a quarterly basis. To generate a report, in the “Salary and Personnel” section, select the “Reporting to the FSS” item. Next, click "Create". Select the period and organization and in the open window click “Create” again.

After that, an empty report form will be opened, which must be filled out by clicking the appropriate button, checked for errors and sent to the regulatory authority.

If you have any questions about holding documents in 1C 8.3, we will be happy to answer them as part of a free consultation.

ATTENTION: a similar article on 1C ZUP 3.1 (3.0) -

Good day to all, you are again on the pages of my blog. In this article, we will continue to consider the basic functionality software product 1C Salary and Personnel Management and touch on the topic calculation and payment of insurance premiums. Let's get acquainted with the list of documents by which insurance premiums are calculated in 1s zup, as well as what documents and how to correctly reflect the fact of payment of insurance premiums in 1s. Three articles have already been posted in this series of publications. See the list of all articles below:

Calculation of insurance premiums in 1s

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In previous articles, we have hired and calculated the salary of three employees, and also carried out the payment of salaries. Calculation and payment of wages are those operations that the calculator in 1s performs monthly. Another monthly operation in 1s of the accountant of the calculator is the calculation of insurance premiums. This is done after calculating wages per month. In 1s zup, a specialized document “Calculation of insurance premiums” is used to calculate insurance premiums. The data calculated and stored in this document will subsequently be used to automatically generate regulated reporting 4-FSS, RSV and individual SZV information.

Access to the journal of documents "Insurance premiums calculation" can be obtained on the "Taxes" tab of the program desktop in the left column of links from the top: "Journal of calculation of insurance premiums in the Pension Fund of the Russian Federation, Compulsory Medical Insurance Fund and FSS". As I said, it is desirable to enter this document monthly after the calculation and payment of wages to employees. The document is filled out and calculated automatically based on the results of accrued wages and those insurance premium rates that are indicated in. There is no need to manually edit these rates in the parameters. If you are regular, the rates will comply with the law.

The only parameter that you need to specify yourself in the "Settings of accounting parameters" before calculating insurance premiums is the "Contribution rate to the FSS NS and PZ".

In previous articles, we calculated and paid the salary for January 2014. Let's create a new document "Calculation of insurance premiums". We indicate in the document in the field "Month of accrual" also January 2014 and click the "Fill and calculate" button. This will fill in the data on the following tabs:

• Contributions - the amount of insurance premiums of the FSS, MHIF, PFR for OPS individually for each employee;
• Basic accruals and additional accruals - the base from which the contributions were calculated;

In our case, the first three tabs were filled, see the pictures:

✅ Seminar "Life hacks for 1C ZUP 3.1"
Analysis of 15 accounting life hacks 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:

Payment of insurance premiums. Entering information in 1s

With the help of the document "Calculation of insurance premiums", we calculated how much our organization should transfer to the social, medical insurance and pension fund. This information is present in the relevant regulated reporting, and in order for the fields reflecting this data in the reporting to be filled in automatically, it is necessary to enter into the program information about when and how much was paid. For this, the document "Calculations on insurance premiums" is used.

This document also assumes monthly data entry. Separately, a document is introduced for payment to the FIU, separately for payment to the FSS and separately to the MHIF.

Consider the first version of the document "Payment to the FIU":

• In the field “Payment / accrual”, you must select “Payment to the Pension Fund”;
• Document date (“from:” field) - payment for January 2014 will be in early February, so I will enter the date 02/10/2014. The date of the document is important in terms of tracking the organization's debt to funds. In our case, with the document “Accrual of insurance premiums” dated January 31, 2014, we calculated how much we should pay for January 2014 - 21,340 rubles. And now in the document "Calculations on insurance premiums" dated February 10, 2014, this still unpaid debt will be highlighted in red.
• Type of payment - current payments on contributions;
• Payment date - 02/10/2014, required for automatic filling in the corresponding field in the regulated reporting;
• Contributions to the OPS "Amount" - this field can be filled in automatically by clicking on the "Fill in balances" button, which is located below. Or you can independently contribute the amount that was transferred to the fund, if it differs from the balance. We will fill in automatically;
• The insurance part of the pension and the funded part of the pension "Amount" - the fields were used before the change in legislation. Left in connection with the need to reflect these data in old documents. In our example, we'll leave it blank.

Click OK, the document is recorded and posted.

Consider the second option "Payment to the FSS":

• “Payment / accrual” - payment to the FSS;

• The field "Amount" in the section "Insurance in case of temporary disability and in connection with maternity" and in the section "Insurance against industrial accidents and occupational diseases" - fill in using the "Fill in balances" button. Please note that the amounts filled in correspond to those that were accrued in the document "Account of insurance premiums". These fields can also be filled in manually.

And finally, the third case is the reflection of payment in the MHIF. Everything is similar to the previous two cases, except that it is necessary to select the category “Payment to the MHIF” in the “Payment / accrual” field.

✅ Seminar "Life hacks for 1C ZUP 3.1"
Analysis of 15 accounting life hacks 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:

Thus, the 1C Salary and Human Resources Management program involves the monthly entry of one document "Calculations of insurance premiums" and three documents "Calculations for insurance premiums" for each of the directions of payment.

That's all. In the next article I will tell you how to effectively .

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To set up accounting for contributions, go to the "Main" tab, "Accounting policy" and open the "Setting up taxes and reports" form. Next, open the "Taxes and payroll contributions" tab.

Fill in the fields:

Type of insurance premium rate;

Parameters for calculating additional contributions - if necessary, tick the professions that are provided for in the state;

Contributions from the National Assembly and PZ - the interest rate approved by the FSS bodies is indicated.

For each employee, salary accruals, sick leave or vacation pay are made. The data is visible if you go to the “Salary and Personnel” menu tab, then the “References and Settings” section, the “Accruals” item.

The parameter on taxation of contributions is indicated directly for each accrual in the paragraph "Type of income":

In order to correctly account for contributions to the accounting system, it is necessary to indicate the cost item. In the 1C program, there are articles included in the configuration, such as:

Contributions to the FSS from the NS and PZ (for UTII).

I would like to draw attention to the fact that the cost item for contributions is directly dependent on the cost item for accruals.

To get acquainted, go to the tab "Salary and personnel", then the section "References and settings" item "Cost items for insurance premiums":

It is possible to add new articles with reference to the accrual article.

Accrual of insurance premiums is carried out automatically according to the document "Payroll" along with the payroll:

After that, the “Contributions” tab will display all the data on the calculated insurance premiums based on the tariff for this organization and the type of income accrual. Similar information can be viewed in document postings:

If you go to the “Salary and Human Resources” menu tab of the program, the “Salary” section and open the “Salary Reports” item, you can see detailed analytics of all accrued contributions for the selected period for all employees:

Through the report "Analysis of contributions to funds", you can also view detailed accruals in the form of an analytical table, which will display non-taxable accruals and excesses of the limit base (if any):

From the "Payroll Reports" section, you can go to the "Insurance Premium Accounting Card" report, which can be generated directly from the "Payroll" document on the "Contributions" tab.

ATTENTION: a similar article on 1C ZUP 2.5 -

Hello dear site visitors. In the last publication, we analyzed in some detail the issue of accounting for personal income tax in the 1C ZUP edition 3 program, and today we will talk about insurance premiums. I will tell you where and in what documents they are calculated, how to pay insurance premiums to the funds. We will also see how the paid insurance premiums will be reflected in the regulated reports of the RSV-1 PFR and 4-FSS. Consider all the settings available in the 1C ZUP 3.1 (3.0) program that affect the calculation of contributions.

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I want to note right away that I will analyze today's material on the basis of the information base that we have formed as a result of previous publications, where I talked about and. Therefore, I recommend that you read the previous articles.

So let's talk about premium settings first. First, we need to correctly set up the accounting policy in the program for calculating insurance premiums in the information about the organization. To do this, go to the Settings section - the Organization details directory, our Alpha organization will open and on the Accounting policy and other settings tab, click on the Accounting policy link. Now, in the window that opens, you need to select the type of insurance premium rate. By default, the program is set to the tariff applied under the "basic taxation system, except for agricultural producers." This type of tariff can be changed by selecting from the appropriate list. In our example, we will apply exactly this tariff - Organizations using DOS, except for agricultural producers. It should also be indicated here Contribution rate to the FSS NS and PZ(Fund social insurance from accidents and occupational diseases). Next, set a group of checkboxes:

• There are employees with the right to early retirement, you need to check the box if the organization has such employees, i.e. work in hazardous and difficult working conditions.
• The results of a special assessment of working conditions are applied, check the box if the organization held a special assessment of working conditions. In the staff unit of the employee, also establish information about these working conditions.

In more detail, I considered setting up working conditions and calculating contributions for additional rates for such employees in a separate article.

On the right in the "Accounting Policy" window there is another group of settings:

• There are pharmacists
• There are flight crew members
• There are miners (miners)

If the organization has such categories of professions, then when you check the box, special rates are applied when calculating insurance premiums for employees hired for these positions. For example, if the organization is in the UTII taxation regime and is engaged in pharmaceutical activities (the checkbox is checked in the settings There are pharmacists), she is entitled to a reduced rate for individual positions. In the positions of this organization themselves (Settings - Jobs directory), it becomes possible to check the box that this position is a pharmaceutical one. The same is true for checkboxes. There are flight crew members and There are miners). If you set them, then in the Positions it becomes possible to indicate that this is the Position of the flight crew or the Miner's position.

If we check the box There are ship crew members, then already in the subdivision (section Settings - Subdivision directory) it will be possible to check the box, which means that this subdivision Corresponds to a vessel from the Russian Register of Ships. Accordingly, for all employees admitted to this unit, insurance premiums will be calculated at special rates, which are prescribed in the relevant federal laws.

So, at the level of the accounting policy of the organization, it is important to correctly indicate the type of tariff of the organization and the rate of contributions to the FSS NS and PZ. Also set the necessary checkboxes for calculating additional contributions and contributions at special rates. It is worth noting that the type of tariff in the organization and the contribution rate of the FSS NS and PZ may change and the program provides for storing the history of all these changes (link History of fare type changes and link History of changes ...).

The status of the insured person and information about disability in the program 1C ZUP 3.1 (3.0)

We talked about all the settings for insurance premiums at the level of the organization's accounting policy. Next, let's see what other information needs to be set in the program for the correct calculation of employee insurance premiums. To do this, go to the Personnel section - the Employees directory and open, for example, the card of Ivanov A.M. Let's follow the link Insurance and here we will also see a number of important settings for calculating premiums.

First of all, it is necessary to establish the status of the insured person. In our information base, which was formed as a result of previous articles from the current series of publications (), all employees are Citizens of the Russian Federation, but the program has the ability to keep records of foreign employees as well. Moreover, the set of statuses for foreign citizens is quite large. If such employees work in your organization, then you should correctly determine and correctly set their status.

You can see this in the screenshot below.

So, after we establish the status of the insured person, it is required to indicate from which month this information is valid. The program tracks the history of changes in information about the insurance status of employees, we can see this by a special link, which is called History of changes in insurance status information.

The next group of settings for employee insurance is Information about disability. If the employee is disabled, then check the box Have a disability certificate, indicate the date of issue, the period of this certificate and the month from which it is valid. For such an employee, when calculating contributions to the FSS NS and PZ, the rate will be 60% of the rate set for the entire organization. Those. if in general for the entire organization we have set the rate of contributions to the FSS NS and PZ in the amount of 0.2% (See above), then for an employee with a disability this rate will be 0.12%. The program also keeps a history of changes in disability information.

Calculation of insurance premiums in the documents "Payroll and contributions" and "Dismissal" in the program 1C ZUP 3.0 (3.1)

✅ Seminar "Life hacks for 1C ZUP 3.1"
Analysis of 15 accounting life hacks 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:

Insurance premiums in the 1C ZUP 3.0 (3.1) program are calculated directly in the document, and this is a difference from the ZUP 2.5 program, since there the premiums are charged in a separate document (more details about differences between ZUP 3 and ZUP 2.5 you can read in). Here, insurance premiums are considered in the same document in which the final payment for employees for the month was made.

However, there is also the “Dismissal” document, which is not just a personnel document (as it was in ZUP 2.5), but a personnel and settlement document. In it, along with information about the dismissal, the final payment for the employee also takes place, i.e. Compensation for the main and additional holidays is calculated, wages are accrued from the beginning of the month to the date of dismissal, and personal income tax is withheld and insurance premiums. Separately, I would like to draw your attention to the fact that insurance premiums are calculated in it.

You can register the document "Dismissal" in two journals, or in the journal Receptions, transfers, dismissals from the Personnel section, or in the magazine All accruals from the payroll section. So, for clarity, on November 16, 2016, we will dismiss employee Ivanov A.M. and let's see what calculation will happen in the "Dismissal" document. On the tab Charges and deductions we see that the salary payment for the period worked by the employee from 01.11. on 16.11 and vacation compensation, as well as insurance premiums were calculated (Contributions tab). There will be no re-calculation of salary payments and calculation of insurance premiums for this employee in the document “Payroll and contributions” for November.

Since, according to the condition of our further examples, the employee Ivanov A.M. will not quit, we will not carry out the “Dismissal” document.

So, let's calculate the document "Payroll and Contributions" for October. Open the Contributions tab. In our example, insurance premiums were calculated for three employees who were hired in October. We can see a more detailed calculation of insurance premiums for each employee by clicking on the link “For more details, see the Accounting Card for Insurance Premiums.” Select employee Ivanov and click on this link.

A card will open for individual accounting of the amounts of accrued payments and other remunerations and the amounts of accrued insurance premiums for 2016 for employee A.M. Ivanov, broken down by months.

In order to check whether the insurance premiums for the employee are calculated correctly, let's open for clarity the insurance premium rates that are in force in this period. To do this, in the "Taxes and contributions" section, open the directory Types of tariffs for insurance premiums. For our organization, as you remember, the type of tariff is selected - Organizations using DOS, except for agricultural producers, select this tariff and double-click on it. In the window that opens, follow the link insurance premium rates, and now all rates for this type of tariff for different periods will open. Now the rates of 2015 are in effect, and we will check the calculation according to them.

Now, let's return to the "Card for individual accounting of the amounts of accrued payments and other remunerations and the amounts of accrued insurance premiums for 2016" for employee A.M. Ivanov. In the column for the month October the payment to the employee for the month and the cumulative total from the beginning of the year, as well as the amount not subject to insurance premiums, is reflected. In the same column, the basis for calculating insurance premiums to the funds is calculated, and the accrued premiums are reflected accordingly, broken down by funds.

Those. in order to obtain a base for calculating insurance premiums to funds, it is necessary to deduct this non-taxable amount from the total accrued salary of an employee for a month. What we actually see in the card, the base for calculating insurance premiums in the OPS, MHIF and FSS amounted to 14,285.71 rubles (16,221.20 - 1,935.49). Let's check whether the insurance premiums to the funds for October were calculated correctly according to the established tariffs.

1. Accrued insurance premiums for OPS: 14,285.71 *22/100=3,142.86 rubles.
2. Accrued insurance premiums for CHI: 14,285.71 * 5.1 / 100 = 728.57 rubles.
3. Accrued insurance premiums to the FSS: 14,285.71 * 2.9 / 100 = 414.29 rubles.

Everything is calculated correctly.

Also in the document Calculation of salaries and contributions on the tab "Contributions" for employee Ivanov A.M. insurance premiums of the FSS NS and PZ (accidents) were calculated in the amount of 28.57 rubles. Our organization has The rate of contributions to the FSS NS and PZ - 0.2%, which we set in the accounting policy settings. The calculation was made as follows: 14,285.71 * 0.2 / 100 = 28.57 rubles. Payment of insurance premiums to funds from the Taxes and contributions section. This document is not automatically generated in the 1C ZUP 3.0 (3.1) program. Perhaps, in future updates, the transfer of information on paid insurance premiums will be implemented as part of synchronization with the accounting program, but for now we need to fill it in manually. In order to determine how much insurance premiums we have calculated for October, we can use the report Analysis of contributions to funds(section Taxes and contributions - journal Reports on taxes and contributions).

From the same report, we can copy all the calculated amounts of insurance premiums to specific funds when filling out the document Payment of insurance premiums to funds.

So, from the report, we see that the Pension Fund of the Russian Federation allocated 20,154.52 rubles for compulsory pension insurance. Create a document, select Payment type - PFR - at the total tariff from January 1, 2014Analysis of contributions to funds

4,672.18 rubles were allocated to the compulsory health insurance fund. Let's create a document Payment of insurance premiums to funds, select payment type FFOMS, payment date 11/10/2016, copy 4,672.18 rubles from the report Analysis of contributions to funds in the Amount field. Let's pass the document.

In October, 2,656.74 rubles were allocated to the social insurance fund for insurance against temporary disability. Let's create a document Payment of insurance premiums to funds, select payment type FSS, temporary disability insurance, payment date 11/10/2016, copy the amount from the report Analysis of contributions to funds in the Amount field. The date and number of the payment order should also be indicated here, since this information is required in the 4FSS report. Let's pass the document.

Also, 183.22 rubles were allocated to the social insurance fund for accident insurance for October. Let's create a document Payment of insurance premiums to funds, select payment type FSS, accident insurance, payment date 11/10/2016, copy the amount from the report Analysis of contributions to funds in the Amount field. The date and number of the payment order should also be indicated here, since this information is also required in the 4FSS report. Let's pass the document.

Reports reflecting data on the payment of insurance premiums in the ZUP 3.1 (3.0) program

Now I will explain a little why the payment of insurance premiums to funds is introduced in the ZUP 3.1 (3.0) program. The fact is that, based on information about the payment of contributions to FIU and MHIF a report is generated RSV-1, and on the basis of information about the payment of contributions to FSS, report 4-FSS.

For this purpose, a document is introduced in the program Payment of insurance contributions to funds. In more detail, I will tell about all the regulated reports that can be generated in the ZUP 3.1 (3.0) program in the following publications.

So, in today's article, we talked about how to set the necessary settings for calculating insurance premiums in the program and about the documents in which they are calculated. With what document to pay the accrued insurance premiums to the funds, and how they will be reflected in the reports.

For today I have everything. All the best!!) Stay tuned for the following publications.