Accounting info. Accounting info Calculation of insurance premiums in zup 8.3
The 1C 8.3 Accounting 3.0 program has some functionality for maintaining personnel records and. It is certainly not as advanced as in 1C: Salaries and HR Management, but still, in small organizations it is quite sufficient. Documentation and reporting complies with the law and is constantly maintained and updated. In this article we will look at the main aspects of accounting for insurance premiums in 1C 8.3 and recommendations on what to do if they are not charged.
Before you start calculating insurance premiums, you need to do a little setup of the program. The correctness of the calculations depends on it. Insurance premiums are a serious matter, so do not neglect the settings and be careful.
If you have not previously indicated the taxation system of your organization, be sure to do so in.
Accounting setup
First of all, let's start setting up accounting for our contributions. They are set up in the same place as the salary. In the “Salary and Personnel” menu, select “Salary Settings”.
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 configuration delivery according to current legislation.
Now let's move on to setting up accounting for our contributions. In the salary settings form, select “Salary accounting procedure”.
At the very bottom of the form that opens, follow 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 NS and PP is set depending on the main type of activity for the previous year. The minimum tariff is 0.2 percent. It is approved by the FSS, to which documents are submitted every year to confirm the main type of activity.
Here you can also set up additional contributions for those professions who are entitled to them, and indicate whether there are employees with hazardous working conditions. At the very bottom you can put a mark on the transfer of additional insurance contributions for a funded pension in accordance with Federal Law No. 56 of April 30, 2008.
Expenditures
There is one more setup you need to make to get your insurance premiums correct. In the salary setup form, select “Cost items for insurance premiums.” This is where the procedure for reflecting mandatory contributions from the payroll fund on accounting accounts is set up.
A list already filled in by default will open in front of you. If necessary, it can be supplemented or adjusted.
By default, the debit account will be 26, the credit account will be 69.
Accruals
There are many different types of accruals. This includes salary, sick leave, vacation and others. For each of them, you need to configure whether insurance premiums should be paid from them.
Let's return to the salary settings form. In the “Payroll” section, select the “Accruals” item.
A list of all charges will appear in front of you. They can be edited or new ones added.
Open any accrual. You will see the “Type of Income” field. It is the value indicated in it that will determine whether insurance premiums will be calculated on it or not. In our example, we opened one of the standard accruals, so everything is already filled in here, but when adding new ones, do not forget to indicate the type of income.
Calculation of insurance premiums in 1C 8.3
Insurance premiums are calculated simultaneously with salary calculations. They are located on the “Contributions” tab of the relevant document. They are calculated automatically and subject to manual adjustment.
Let's see what contribution postings this payroll document generated.
Everything turned out as planned. We left the debit account as 26 by default, but if necessary, it can be changed in the salary settings (item “Salary accounting methods”).
Watch also a short video tutorial about payroll calculation in 1C 8.3:
Reports
All reports discussed below will be generated from the “Salaries and Personnel” menu, “Salary Reports” item.
“Analysis of contributions to funds”
This report provides a detailed and summary summary of data on the amounts of contributions by type, indicating charges. The report generation period is specified by the user.
“Taxes and fees (briefly)”
This report is very convenient for monthly generation. It is displayed by employee.
“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 1C: Accounting program, use the document “Recalculation of insurance premiums”.
In the header of the document, fill in the accrual month and billing period. In the case where additional accrual needs to be made without affecting previous periods, set the flag in the first field (see the figure below). If changes must be made retroactively, then set the flag in the second field (if it is necessary to generate an updated RSV-1 for the previous period).
21.09.2018 17:33:15 1C:Servistrend ru
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 information database. To do this, go to the “Salaries and Personnel” section and then select the “Salary Settings” item.
Let's return 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 specific organization, if there are several of them in the information base, and in the window that opens, click on the “Setting up taxes and reports” hyperlink.
We will be interested in the “Insurance premiums” section. It should be noted that the minimum tariff rate for NS and PP is 0.2%. In addition, it is possible to set up additional contributions for certain professions who are entitled to them.
You can also set a setting according to which voluntary insurance contributions for a funded pension will be transferred. Cost items for insurance premiums are determined in the “Reflection in accounting” section of the salary settings. To do this, you need to follow the hyperlink “Items of costs for insurance premiums”.
The next step is setting up the payment of insurance premiums for various accruals - vacation, salary, sick leave and others. To do this, in setting up your salary in the “Payroll calculation” section, click on the “Accruals” hyperlink. A list of all existing accruals will open and then for each accrual you can set the appropriate value in the “Type of income” field.
Contributions are calculated along with the salary in the “Salary calculation” document. 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 document entries, namely the entry we are interested in, “Social Insurance Calculations”. The program by default assigned it to account 69.01 for Credit and account 26 for Debit.
There is also the possibility of recalculating contributions. Here you cannot do without the document “Recalculation of insurance premiums” in the “Salaries and Personnel” section. In the new document we indicate the month of registration, period and organization. If you do not need to change the data for previous periods, then just check the first box “Independent additional calculation of contributions to correct errors,” otherwise check the box next to 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 “Bank and cash desk” section and select the “Bank statements” item. Next, in the window that opens, click on the “Write-off” button. Let's fill out the created document.
In the “Type of transaction” field we indicate that this is a tax payment and in the “Tax” field we set the value “Insurance contributions to the Social Insurance Fund”. After filling out the necessary details, we submit the document. Report 4-FSS “Calculation of accrued and paid insurance premiums” must be submitted to the regulatory authority quarterly. To generate a report, in the “Salaries and Personnel” section, select the “Reporting to the Social Insurance Fund” item. Next, click “Create”. Select the period and organization and in the open window click “Create” again.
After this, an empty report form will open, which must be filled out using the appropriate button, checked for errors and sent to the regulatory authority.
If you still have questions about conducting documents in 1C 8.3, we will be happy to answer them as part of a free consultation.
All companies with at least one employee on staff are required to submit insurance premium calculations to the Federal Tax Service. This information is necessary to track the number and income level of employees. Many people have difficulty generating this report, so we have prepared practical material on the features of creating calculations for insurance premiums in the 1C: ZUP 8.3.1 program.
StageI. Preparatory
Employee income accruals are the basis for generating the “Calculation of Insurance Premiums” report. An employee's income may include the following accruals:
- wage;
- monthly bonuses;
- quarterly;
- annual;
- temporary disability benefits;
- vacation pay;
- and so on.
In order to correctly reflect and generate insurance premiums in the program, you should make the appropriate tariff settings (section Salary → See also → Types of insurance premium tariffs). Rice. 1.
The calculation of the base for calculating insurance premiums is the document “Calculation of salaries and contributions” (section Salary → Calculation of salaries and contributions). Rice. 2.
Click on the “Create” button to create a document and indicate the period for calculating salaries and contributions. Then click the “Fill” button to reflect the employees for whom “Salaries and contributions are calculated.” To obtain information about the base for calculating insurance premiums, you can use the “Analysis of contributions to funds” report (section Taxes and contributions → Reports on taxes and contributions → Analysis of contributions to funds). Rice. 3.
The generated salary accruals and insurance premiums are reflected in the document “Reflection of salaries in accounting.” It displays accrued income and insurance premiums for each employee for the month of accrual.
To correctly reflect insurance premiums in the “Calculation of Insurance Premiums” report, you must correctly indicate the status of the insured person (section Personnel → Employees → Insurance link or in the “Individuals” directory). In the personal card of an employee or individual, you must indicate the date of change of status.
StageII. Generating a report
After we performed in the program “1C: ZUP 8.3.1.” After all the necessary settings and charges, you need to proceed to generating the “Calculation of insurance premiums” report. It is filled out in the section Reporting → Certificates-1C reporting. Click the “Create” button to select the “Calculation of insurance premiums” report and indicate the period for generating the report. The document consists of a title page and sections for reflecting information on the calculation of insurance premiums. Section 1 contains data on the obligations of insurance premium payers. It is filled out according to the ten Appendices that relate to it. This section should reflect the total data on insurance premiums required for payment to the budget. More detailed data on the assignment of contributions is provided in the appendices to this section.
Section 2 “Calculations for insurance premiums” is intended for peasant (farm) farms (peasant farms). Section 3 contains personalized information about individuals, that is, a list of personal data about individuals. So, in addition to the full name and SNILS, the TIN, date of birth, citizenship of the employee, information about the employee’s identity document are provided. The data in this section is compiled based on the results of the last three months of the reporting year.
Cases when section 3 of the report “Calculation of insurance premiums” is completed:
- If payments are made to employees under employment or civil law contracts.
- When an employee is on leave without pay.
- When an employee goes on maternity leave, in the calculation of insurance premiums in Section 3 for an employee on maternity leave, a report is generated without filling out subsection 3.2 on payments.
- If the organization has only one employee, including the director, who is the founder.
- If in the accounting quarter accruals and payments were made for dismissed employees.
The title page, Section 1, Subsections 1.1 and 1.2, Appendix 1, Appendix 2 and Section 3 are made up of all organizations and individual entrepreneurs, payers of insurance premiums, making payments to individuals. Rice. 4.
The remaining sections and applications are formed as necessary, if there is information to fill out.
In the program "1C:ZUP 8.3.1." the report “Calculation of insurance premiums” is generated automatically, subject to the conditions for the correct and timely formation of salaries in the program.
To correctly generate the “Calculation of Insurance Premiums” report, you need to update the program to the current version. Since January 2017, the Federal Tax Service Inspectorate has introduced new conditions for accepting reports: personal data of individuals must completely match the data in the Federal Tax Service Inspectorate database. If the data on employees does not match the data in the Federal Tax Service Inspectorate database, the report will not be accepted by the Federal Tax Service Inspectorate.
In this article, we have highlighted the main points that you should pay attention to when generating the “Calculation of insurance premiums” report. To summarize, I would like to note that correct accounting of the accrual and payment of wages and other charges is an advantage for the correct formation of this document. We wish you successful completion of your annual reporting!
Dear readers, submit your reports without any problems! Our consultants have extensive experience in 1C programs and are ready to help you with the generation of any report. Book a consultation.
Work in 1C with pleasure!
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.
The program “1C Accounting 8.3” (rev. 3.0) allows, in accordance with current legislation, to calculate and accrue all necessary insurance contributions to employees’ salaries for the purpose of further payment of contributions and reporting. In order 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 “ ”:
Salary and personnel/ Directories and settings/ Salary accounting settings
Here, in subsection 1C 8.3 “Contributions: tariffs and income”, you can preview background information: a list of current discounts, types of contribution income, values of the maximum base value, types of tariffs.
All these directories are already filled by default with data that is 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 salary accounting settings form for the organization. In it, on the “Taxes and Payroll Contributions” tab, you should fill in:
- Type of insurance premium tariff and the period from which it is valid. Tariff types are available that correspond to the applicable taxation system (OSN, simplified tax system, UTII).
- Parameters for calculating additional contributions. If our organization employs people in professions such as pharmacists, miners, members of flight crews or crews of sea vessels, you need to check the box and fill out a list of positions or ships for this category (they are available via the links). Marks are also placed here in case of employment of workers in difficult or harmful working conditions and the use of a special assessment of working conditions.
- Contributions from NS and PP. It is necessary to indicate the contribution rate approved for the organization by the Social Insurance Fund.
Charges subject to contributions in 1C
Each employee is assigned an accrual for payroll calculation. There are also accruals for paying sick leave or vacation. All of them are available in the accrual directory.
Salaries and personnel/ Directories and settings/ Accruals
Get 267 video lessons on 1C for free:
In the accrual form there is a “Type of income” detail, which determines whether this accrual will be subject to contributions. The reference book already contains the accrual “Payment based on salary”, which has the type of income “Income fully subject to insurance contributions”, and accruals for sick leave with the type of income called “State benefits of compulsory social services”. insurance paid at the expense of the Social Insurance Fund.”
If you need to create new accruals, you must correctly indicate 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 Social Insurance Fund from NS and PZ” (as well as similar articles for UTII). Their list is in a special directory. Please note that cost items for contributions are “tied” to cost items for accruals.
Salaries and personnel / Directories and settings / Cost items for insurance premiums
If you need to use other items, you can add them to the directory, indicating the connection with 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
Once employee accruals are completed, the Contributions tab displays the calculated premiums. The calculation is carried out according to the type of contribution tariff for a given organization, as well as the types of income accruals.
When carried out, this document, in addition to postings for payroll, also generates accounting entries for calculating contributions. Postings are made to the debit of the same accounting accounts to which the salaries of these employees are attributed, and to the credit of the subaccounts of accounting account 69 “Calculations for social services”. insurance and security." Cost items for insurance premiums are used as analytics.
