Insurance premium rates 1c 8.3. Recalculation of insurance premiums

24.01.2021

Insurance premium rates include provision for pension insurance, health insurance and social insurance. At the current time, the rate is 30 percent, of which: to the Pension Fund of Russia (PFR) is 22 percent, to the Compulsory Medical Insurance Fund (FOMS) - 5.1 percent, to the Social Insurance Fund (FSS) - 2.9 percent . Deductions are made from payments and other remuneration in favor of employees. Using the example of this article, let's look at which block you can see the tariffs insurance premiums in 1C.

Insurance premium rates in 1C

Insurance premium rates in the 1C: Accounting database can be found in two ways:

We go to the main menu, select the "Reference books" section, then the "Salary and personnel" block, in it the position "Salary settings";

We go to the main menu, select the "Administration" section, in it the "Program Settings" block and then "Accounting Settings".

Before us opens the window "Parameters for calculating contributions", go to the tab "Insurance contribution rates". Next, click on the “Find” button, in the first field “Where to search”, select for example “Tariff type”, then in the “What to look for” window, the required type in work, this can be, for example, “Organizations using OSN, except for / x manufacturers.

After that, rows are opened in the tabular part, for all periods of the tariff, indicating:

period;
View;
Decoding for all funds.

If you need to clarify what happened in previous periods, then use this search - it is very visual and convenient, since the entire history of insurance premiums is shown on one line.

Contribution rate to the FSS from NS and PZ in 1C

To set the rate for the social insurance fund against accidents and occupational diseases, you need, as described above, to go to the “Salary Settings” section, which can be selected in two ways:

"Directories" - "Salary and personnel" - "Salary settings";
"Administration" - "Program settings" - "Accounting settings".

A window will open with the payroll accounting setting, put down the "Organization" field and click on the "Find" button, select in the "Where to look for" field - "FSS contribution rate from NS and PZ", and in the "What to look for" field - there will be a tariff, corresponding to the one prescribed in the notification that you received from the FSS, it is assigned depending on the class of occupational risk.

Every year you need to confirm with a certificate provided to the FSS on the percentage of revenue by main types economic activity firms, to establish a tariff for an accident or occupational disease.

How to make changes in the contribution rate to the FSS from the National Assembly and PZ in 1C

Having stood on any column of the line, the previous photo, in which the tariff in the FSS from the National Assembly and the PZ is registered, on the right side of the mouse, double-click to open the “Salary Accounting Settings” window. We go to the tab “Taxes and contributions from the payroll”, move down with the mouse cursor and find the position “Contributions from the NA and PZ”, indicate the rate and the number from which it starts to operate.

Do not forget, at the beginning of the year it is necessary to confirm the tariff and track the change, if it changes, change it in a timely manner in the 1C database.

The program 1C 8.3 Accounting 3.0 has some functionality for maintaining personnel records and. Of course, it is not as advanced as in 1C: Salary and personnel management, but still, in small organizations it is quite enough. Record keeping and reporting comply with the law and are constantly maintained and updated. In this article, we will consider the main aspects of accounting for insurance premiums in 1C 8.3 and recommendations on what to do if they are not charged.

Before proceeding with the calculation of insurance premiums, it is necessary to carry out a small adjustment of the program. The correctness of the calculations depends on it. Insurance premiums are a serious thing, so do not neglect the settings and be careful.

If you have not previously specified your organization's taxation system, be sure to do so in .

Accounting setup

First of all, let's start setting up accounting for our contributions. They are configured in the same place as the salary. In the "Salary and personnel" menu, select the "Salary settings" item.

By clicking on the "Insurance premiums" hyperlink in the "Classifiers" section, you can view the parameters for calculating premiums. We will not focus on them, since the data in these registers is already filled in in the standard configuration delivery in accordance with the current legislation.

Now let's move on to setting up accounting for our contributions. In the payroll settings form, select the "Salary accounting procedure" item.

At the very bottom of the form that opens, click on the link to set up insurance premiums.

In the window that opens, go to the "Insurance premiums" section and fill in the required fields.

The tariff for NC and PZ is affixed depending on the main type of activity for last year. The minimum tariff is 0.2 percent. It is approved by the FSS in which documents are submitted every year to confirm the main activity.

Here you can also set up additional contributions for those professions who are entitled to them, and indicate whether there are workers with harmful working conditions. At the very bottom, you can put a mark on the transfer of additional insurance premiums for a funded pension in accordance with Federal Law No. 56 of 04/30/2008.

Expenditures

For the correct insurance premiums you need to do one more setting. In the salary settings form, select the item "Cost items for insurance premiums". It is here that the procedure for reflecting mandatory contributions with payroll on accounting accounts is configured.

You will see a list already filled in by default. If necessary, it can be supplemented or corrected.

By default, the debit account will be 26, credit - 69.

accruals

There are many various kinds charges. This is salary, sick leave, vacation and others. For each of them, you need to configure whether they should be paid insurance premiums.

Let's go back to the salary settings form. In the "Payroll" section, select the "Accruals" item.

You will see a list of all charges. You can edit or add new ones.

Open any accrual. You will see the "Type of income" field. It is from the value indicated in it that it will depend on whether insurance premiums are charged 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

The accrual of insurance premiums is carried out simultaneously with the calculation of wages. They are located on the "Contributions" tab of the corresponding document. They are calculated automatically and are subject to manual adjustment.

Let's see what contribution entries this payroll document generated.

Everything turned out the way it was set up. We left the debit account at 26 by default, but if necessary, it can be changed in the salary settings (paragraph “Payroll accounting methods”).

See also a short video tutorial about payroll in 1C 8.3:

Reports

All the reports discussed below will be generated from the "Salary and Personnel" menu, the "Salary Reports" item.

"Analysis of contributions to funds"

This report reflects in detail and in summary the data on the amounts of contributions by their types, indicating the accruals. The report generation period is set by the user.

"Taxes and contributions (briefly)"

This report is very convenient for monthly generation. It is displayed in the context of employees.

"Insurance card"

Recalculation of insurance premiums

There are situations when you need to adjust the previously accrued insurance premiums. For this, the document “Recalculation of insurance premiums” is used in the 1C: Accounting program.

In the header of the document, fill in the month of accrual and the billing period. If you need to make an additional accrual without affecting past periods, set the flag in the first field (see the figure below). If the changes must be made retroactively, then set the flag in the second field (if it is necessary to form an updated RSV-1 for the previous period).

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 for Social Insurance against 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, setting up working conditions and calculating contributions for additional rates for such employees, I considered in 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 tariffs 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 division, 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 whole organization we have set the rate of contributions to the FSS of the NC 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)

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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 “Firing” document, which is not just personnel document(as it was in ZUP 2.5), but personnel and settlement. 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 the 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 recalculation 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 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 will open, 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 will open for different periods. 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 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.

Accrued insurance premiums for OPS: 14,285.71 *22/100=3,142.86 rubles.
Accrued insurance premiums for CHI: 14,285.71 * 5.1 / 100 = 728.57 rubles.
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. It is possible that 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 talk 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.

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 tariffs for your company at the following address: in the menu item "References", 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 of 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.

The program "1C Accounting 8.3" (rev. 3.0) allows, in accordance with the current legislation, to calculate and accrue all necessary insurance premiums on employees' salaries for the purpose of further payment of contributions and reporting. For the automatic calculation of contributions to be correct, the appropriate settings must be made in the system.

The taxation system used in the organization must be indicated in. Settings related directly to contributions are set in the same form as " ":

Payroll and HR/ References and settings/ Payroll accounting settings

Here, in subsection 1C 8.3 "Contributions: tariffs and incomes" you can preview background information: a list of current discounts, types of income on contributions, values of the maximum value of the base, types of tariffs.

All these directories are already filled by default with data relevant at the time of release of the current version of the program. It is possible to add or edit them manually.

To directly set up contributions, you need to go to the “Main” subsection in the same form and open the payroll accounting settings form for the organization. In it, on the tab "Taxes and contributions from the payroll" should be filled in:

Type of insurance premium rate and the period from which it is valid. Tariff types are available that correspond to the applicable taxation system (OSN, STS, UTII).
Options for calculating additional contributions. If our organization employs people in professions such as pharmacists, miners, members of flight crews or crews of ships, you need to check the box and fill out a list of positions or ships for this category (they are available via links). Marks are also put here in case of employment of workers in heavy or harmful conditions labor and application of special assessment of working conditions.
Contributions from NA and PZ. It is necessary to indicate the contribution rate approved for the organization by the FSS body.

Subject to contributions to 1C accruals

Each employee is assigned an accrual for payroll. There are also accruals for sick leave or vacation pay. All of them are available in the reference book of accruals.

Salary and personnel/ Directories and settings/ Accruals

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In the accrual form, there is a “Type of income” requisite, which determines whether this accrual will be subject to contributions. The directory has already included the accrual “Payment by salary”, which has the type of income “Income fully taxable with insurance premiums”, and the accrual for paying sick leave with the type of income called “State benefits of compulsory social. insurance paid at the expense of the FSS.

If you need to create new accruals, you must correctly specify the type of income for them.

Cost items for insurance premiums

Cost items are needed for proper accounting of contributions. The program already has articles that are used by default: “Insurance premiums” and “Contributions to the FSS from the NS and PZ” (as well as similar articles for UTII). Their list is in a special directory. Note that contribution line items are "linked" to accrual line items.

Salary and personnel / References and settings / Cost items for insurance premiums

If you need to use other items, you can add them to the directory by specifying a link to cost items for accruals.

Calculation of insurance premiums

This operation is performed automatically by the standard document 1C 8.3 Accounting "" simultaneously with payroll.

Watch our video about step-by-step payroll in 1C:

Salary and personnel / Salary / All accruals

After filling in the accruals of employees, the calculated insurance premiums are displayed on the “Contributions” tab. The calculation is performed according to the type of contribution rate for this organization, as well as the types of accrual income.

When conducting this document, in addition to payroll entries, it also generates accounting entries for the calculation of contributions. Postings are made to the debit of the same accounting accounts to which the wage data of employees, and on the credit of sub-accounts of accounting account 69 “Calculations on social. insurance and security". Cost items for insurance premiums are used as analytics.