Accounting for social insurance. Accounting for social insurance and ensuring

In the course of the life of each person there may be a period of disability associated with injury, illness or birth of a child. At the specified moments of time, a citizen cannot exercise its work function and, as a result, to receive income. In order to minimize these negative consequences, the FSS exists and operates, which makes payments to individuals of the appropriate time, and also collects contributions from employers to this goal. In this regard, the accounting for social insurance and security is important.

Social insurance

In 2016, the size, order and methods of payment by employers in the social contributions were established by the Federal Law of July 24, 2009 No. 212-FZ.

However, since January 1, 2017, new editions of federal laws No. 255-FZ, No. 125-FZ and the Tax Code of the Russian Federation will come into force, which will regulate issues of calculating and paying social insurance contributions.

The legislation is determined and tariffs in social resources in the amount of 2.9% are determined.

Cases of lowering the rate used to determine the amount of deductions, as well as grounds for the use of an increased coefficient, are also indicated in the provisions of the new edition of the Tax Code of the Russian Federation.

Moreover, the Government of the Russian Federation issued a decision of 29.11.2016 No. 1255, which provided for the limit value of the employee's income, until the achievement of which contributions to social, in the amount of 755,000 rubles. The specified value is subject to adjustment to the relevant factors with a growing result.

After reaching this limit, the employer is exempt from the obligation to determine and commit deductions in favor of the FSS.

It should also be noted that social insurance and ensuring settlements are concluded not only in the systematic receipt of contributions from employers and pay for hospital leaves, but also in other social guarantees provided to employees, for example:

issuance and payment of sanatorium resort vouchers;
compensation for travel expenses to the place of recreation and back;
return by employers the amounts of overpayments on contributions;
offset of ultravertal deductions;
payment of bulletins at the expense of FSS funds;
allocation by the insured money for hospital payments;
reimbursement of enterprises' costs fund.

It should be remembered that all deductions are calculated and transferred to the address of the FSS of Russia minus the amounts already paid by its employees independently.

Accounting for social insurance settlements

Taking into account the diversity of relationships in the social sphere, before each enterprise, there is a need for correct and unmistakable accounting and carrying out operations.

The Ministry of Finance of the Russian Federation issued an order from 31.10.2000 No. 94n, which was introduced by the account of accounting accounts. The named accounting operations algorithm should be applied when taking into account the domestic organizations of social insurance settlements.

Depending on the specific type of operations related to the social, it is necessary to apply the account 69 used to summarize the relationship of relationships with the FSS of Russia.

In order to properly arrange mutual settlements on social insurance, the employer should open subaccount 69-1. It is used to design wiring, exclusively with the Socialist.

The bill plan enacted by the order of the Ministry of Finance of the Russian Federation of 31.10.2000 No. 94n directly provides that in the account "Calculations on social insurance and provision" on the debit reflects amounts of payments committed by a legal entity or IP.

The credit is taken into account incoming funds.

In more detail, the order of reflection in the accounting registration of the organization of settlements on the Socration will look like this:

benefits at the expense of the Social Insurance Fund of the Russian Federation, accrued by the organization in favor of employees due to illness, the birth of a child or child care, are reflected in the debit of account 69.1, which credits 70;
the transfer of contributions to the FSS is carried out as 69.1 - 51;
if payments to the staff are carried out at the expense of the social insurance fund, then such an operation should be reflected in the debit 70, which corresponds to the loan 51;
contributions in the social resources are drawn up for Dt 20, 23, 25, 26, 29, 44, 91.2, etc., as well as on CT 69.1;
compensation issued by employees from the cash register is carried out on the debit of account 69, the loan 50;
accrual of penalties and fines - K99, D69;
return overpayment amounts based on the policyholder's statement is drawn up as 51-69.1.

It should be emphasized that, regardless of innovations in the system of regulating legal relations related to the FSS of Russia, the procedure for accounting for social insurance settlements and the provision provided for in the order of the Ministry of Finance of the Russian Federation of 31.10.2000 No. 94n remains unchanged.

In 2017, the operations committed within the framework of social insurance are issued by the same postings that were previously used a year.

As a conclusion, it should be noted that the correct and impeccable conduct of domestic accounting enterprises will allow not only to correctly reflect and control the relationship between the Company and the Social Insurance Fund of the Russian Federation, but also at any time carry out an inventory of the settlement state.

Ignoring the same procedure for taking into account payments for social insurance and ensuring may be the basis for attracting an enterprise to relevant responsibility.

Moreover, taking into account the wide range of possible use of contributions and execution of the obligation to pay compensation, reliable and transparent accounting is needed. It will allow not only to avoid misunderstanding on contributions, but also will help to identify the presence of excessive deductions in time, as well as the excess of compensation paid over the amount of the calculated contributions. As a result, this will allow you to quickly apply for a standings or refund.

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Introduction

2.4 Accounting of contributions to the Medical Insurance Fund

Conclusions and offers

List of used literature

Introduction

In recent years, large changes have occurred in the methodology and organization of accounting in the enterprises of the Russian Federation. At the same time, the possibilities of economic entities in the field of accounting were expanded. Many enterprises are developing their accounting policies, determines the technique, forms, technologies of conducting and organizing accounting. Changes affected and accounting reports. Its composition, the content and address of the presentation of steel to largely comply with international practice, and the reporting itself has become accessible to any third-party users.

In modern society, social protection of the population is of particular importance, as well as insurance against property loss and personal insurance. Article 39 of the Constitution of the Russian Federation determines the types of social protection of citizens of the Russian Federation: everyone is guaranteed social security by age, in case of illness, disability, the loss of the breadwinner, to raise children and in other cases established by law. State pensions and social benefits are established by law. Voluntary social insurance are encouraged, creating additional forms of social security and insurance.

One of the most important areas of accounting of accounting of any enterprise is the accounting of wages of employees of the enterprise and deductions from it. Accounting for social insurance settlements is one of the most time-consuming and responsible sections of the accountant. It takes one of the central places in the entire accounting system at the enterprise.

The state extrabudgetary funds (social insurance, pension, compulsory medical insurance, employment, etc.) occupy an important place in social protection and support of the population. The procedure for their formation and use is governed by the relevant legislation. All of them are formed at the expense of special target deductions and other sources, operate autonomously from the state budget, have a certain independence and are used to finance the most important social events and programs.

Studying the topic of coursework "Accounting for social insurance and security calculations" is currently relevant, since these funds of federal and local authorities ensure funding from various fields of activities not included in the state budget. Social insurance costs affect the expense of the enterprise and participate in the calculation of the obligatory contributions of the enterprise, which indicates the importance of studying this issue. The purpose of this course work is to study the procedure for accounting for social insurance and ensuring settlements.

In the course of work it is necessary to solve the following tasks:

Consider the features of accounting for social insurance and ensuring;

Familiarize yourself with the concept and essence of settlement on social insurance and ensuring;

Learn accounting accounting for social insurance and ensuring.

The subject of the study is accounting financial accounting.

The object of the study is the accounting of social insurance calculations and providing organizations on the basis of economic literature data, regulatory acts and data of magazines and economic newspapers.

1. General characteristics of calculations with social insurance and security authorities

1.1 Features of Social Insurance and Support

Compulsory social insurance is part of the state system of social protection of the population implemented in the form of insurance of working citizens from the possible change in material and social status, including circumstances independent of them.

Compulsory social insurance forms a system of legal, economic and organizational measures created to compensate or minimize the consequences of changes in the material and social position of working, citizens, and in cases stipulated by law - other categories of citizens. The change in the material and social status is due to the recognition of working unemployed, labor injury or occupational disease, disability, diseases, injuries, pregnancy, childbirth, the loss of the breadwinner, as well as the occurrence of old age, the need to receive medical care, sanitary and resort treatment and the onset of other social legislation Insurance risks subject to compulsory social insurance.

The basic principles of compulsory social insurance include:

Sustainability of compulsory social insurance, supported on the basis of equivalence insurance and insurance premiums;

Universal compulsory nature of social insurance, accessibility for insured persons to implement insurance guarantees;

State guarantee of compliance with the rights of insured persons to defense against social insurance, risks and fulfillment of obligations for compulsory social insurance regardless of the financial situation of the insurer;

State regulation of the system of compulsory social insurance;

Parity participation of representatives of the subject of compulsory social insurance in the management bodies of the system of compulsory social insurance;

The obligation to pay insured premiums to the budgets of the funds of specific types of compulsory social insurance;

Responsibility for the purpose of the use of compulsory social insurance;

Ensuring supervision and public control;

Autonomy of the financial system of compulsory social insurance.

Subjects of compulsory social insurance are insurers - employers, insurers, insured persons.

Insureders are organizations of any organizational and legal form, as well as citizens who should in accordance with the federal laws of specific types of compulsory social insurance pay insurance premiums that are mandatory payments. The insurers also serve as executive bodies and local governments, obliged to pay insurance premiums.

Insurers are non-profit organizations created to ensure the rights of insured persons on compulsory social insurance upon the occurrence of insured events.

Insured persons - citizens of the Russian Federation, as well as foreign citizens and stateless persons working on labor contracts and persons independently providing themselves with work, or other categories of citizens who have relationships on compulsory social insurance. Social insurance occupies a leading place in the system of protection of the population. Based on the foreign and Russian experience and development of various forms of social insurance, it allocate its main organizational and legal forms that can be implemented according to the following basic signs:

The establishment and implementation of socio-insurance relations due to the prescriptions of the law or the free will of the insurer and insurer;

The degree of centralization of the organization's processes, implementation and control of social insurance;

Levels of management and management whose subjects are carriers of socio-insurance interest.

Given these signs, compulsory and voluntary social insurance are allocated, the composition of the forms and species of the first one is shown in Figure 1.1.1.

Figure 1.1.1 - Composition of forms and types of compulsory social insurance

Mandatory social insurance includes:

Centrally organized, carried out and the state-controlled form of compulsory social insurance;

The decentralized form of compulsory social insurance, organized and implemented in accordance with federal laws specified in them as insured persons.

Figure 1.1.2 presents the form of forms and types of voluntary social insurance consisting of:

corporate-collective form of personal social insurance;

individual forms of personal social insurance.

Figure 1.1.2 - Composition of forms and types of voluntary social insurance

Organizational and legal forms of social insurance have a lot of total:

Goal of social insurance;

Principles (the presence of socio-insurance interest in potential policyholders; economic equivalence of the amounts of socio-insurance payments and the insurance premiums obtained by the Insurer; the joint participation of all insurers in the implementation of the socio-insurance assurance of insurance claims; guaranteeing the socio-insurance provision of insured persons upon the occurrence of insured cases;

Insurance cases (as a manifestation of social risks), damage to the life and health of insured persons;

Social insurance objects.

Thus, in voluntary personal insurance you can see a separate organizational and legal form of social insurance. The organizational and legal forms under consideration of social insurance have not only general properties, but also their own characteristics. The most significant differences from the centrally organized and implemented social insurance form have a decentralized form of compulsory life insurance and health of various categories of citizens and voluntary personal insurance.

Distinguish the following types of social insurance risks:

The need to receive medical care;

Temporary disability;

Labor injury and occupational disease:

Motherhood;

Disability;

The occurrence of old age;

Losing the breadwinner;

Recognition unemployed;

The death of the insured person or the disability of the members of his family, which are dependent.

Relationships on compulsory social insurance arise:

1. At the Employer Insured - for all the Vedas of compulsory social insurance from the moment of conclusion with an employee of the employment contract; from other policyholders from the moment they are registered with the insurer;

2. At the insurer - from the moment of registering the policyholder;

3. In the insured persons - in all types of compulsory social insurance since the conclusion of an employment contract with the employer;

4. In persons who independently provide themselves with the work and other categories of citizens - from the moment they pay for them or for them insurance premiums.

Mandatory social insurance is carried out insurers created by the Government of the Russian Federation, in accordance with federal laws on specific types of compulsory social insurance. Mandatory social insurance funds are federal state property. Insurers carry out operational management of compulsory social insurance.

Trade unions and other social partners are entitled to parity representation in bodies, management of specific types of compulsory social insurance, whose budgets are formed by insurance premiums.

The budgets of the funds of specific types of compulsory social insurance for the next fiscal year are approved by federal laws. They are not part of the federal budget, budgets of the constituent entities of the Russian Federation and local budgets. Means of budget funds of mandatory social insurance are not subject to withdrawal.

Sources of cash receipts in compulsory social insurance budgets:

Insurance premiums;

Subsidies, other funds of the federal budget, as well as funds of other budgets in cases provided for by the legislation of the Russian Federation;

Penalties and penalties;

Cash, reimbursed by insurers as a result of regressing requirements for responsible for causing damage to insured persons;

Revenues from posting temporarily free cash compulsory social insurance;

Other receipts that do not contradict the legislation of the Russian Federation.

The calculated base for accrualing insurance premiums are salary payments. Insureders charge insurance premiums accrued in all grounds, and other sources of income established by federal laws on specific types of compulsory social insurance. Insurance premiums of workers, the amount of salary of which is lower than the size of the subsistence minimum, are not charged and entered by the insured by the employer. Types of payments that are not charged insurance premiums are determined by the Government of the Russian Federation.

The amounts of insurance premiums paid by employees are held by employers' policyholders when paying wages and are transferred to the insurer simultaneously with the insurance premiums of the Employer Insurer.

The basis for the appointment and payment of insurance provision to the insured person is the offensive of a documented insured event.

The state guarantee of sustainability of compulsory social insurance is the system of subsidies from the federal budget. In particular, in a shortage of funds to ensure payments of pensions and benefits, payment for medical care, spa treatment and other expenses are provided for subsidies from the federal budget in size, which make it possible to provide federal laws on the specific types of compulsory social insurance for compulsory social insurance.

The investment of temporarily free cash of compulsory social insurance is carried out only under the obligations of the Government of the Russian Federation.

1.2 System of state extrabudgetary funds in the Russian Federation

The main regulatory act regulating the activities of extrabudgetary funds in Russia is the Budget Code of the Russian Federation.

Legal status, the procedure for the creation, activities and liquidation of state extrabudgetary funds are determined by the current legislation of the Russian Federation.

Funds of state extrabudgetary funds are in federal property. The funds of state extrabudgetary funds are not included in the budgets of all levels of the budget system of the Russian Federation and withdrawal are not subject to.

Reasons for the formation of extrabudgetary funds

Social protection of the population in the conditions of a decline in production, the growth of unemployment, inflation, budget deficit, the growth of internal and external public debt;

Target use of the funds of these funds;

The operational solution to social problems, which is in the forces to make extrabudgetary funds that are at the disposal of executive authorities;

New methods of redistribution of funds under the transition to a market economy;

Financing territorial needs

In accordance with the Budget Code of the Russian Federation, state extrabudgetary funds are divided into:

Pension Fund of the Russian Federation;

Social Insurance Fund of the Russian Federation;

Federal Compulsory Medical Insurance Fund

The features of extrabudgetary funds include:

Extrabudgetary funds are planned by the authorities and management and have a strict target orientation;

Extrabudgetary fund funds are used to finance government spending not included in the budget;

Form, mainly due to the obligatory contributions of legal entities and individuals;

Insurance contributions to extrabudgetary funds and relationships arising from their payment have a tax nature, fees are established by the state and are mandatory;

The relations associated with calculus, the payment and recovery of contributions to extrabudgetary funds, the majority of the norms and provisions of the Law of the Russian Federation "On the Fundamentals of the Tax System of the Russian Federation" are distributed;

The fund's money resources are in state ownership, they are not part of the budgets, as well as other funds and are not subject to withdrawal to any goals that are not directly provided for by law;

Expenditure of funds from funds is carried out by order of the Government of the Russian Federation or a specially authorized authority (Fund Board)

Revenues of extrabudgetary funds include:

Special target taxes and fees established for the relevant fund;

Deductions from income enterprises, institutions, organizations;

Budget funds;

Profit from commercial activities carried out by the Fund as a legal entity;

Loans received by the Foundation in the Central Bank of the Russian Federation or commercial banks.

Other revenues provided for by the relevant legislative acts.

In addition, the material source of extrabudgetary funds, like other units of the financial system, is the national income. The predominant part of the funds is created in the process of redistribution of national income.

Types of extrabudgetary funds.

1. Pension Fund of the Russian Federation.

The Pension Fund of the Russian Federation was formed in accordance with the Resolution of the Supreme Council of the RSFSR of December 22, 1990 as an independent financial and credit institution and was enacted from January 1, 1992 by the Resolution of the Supreme Soviet of the Russian Federation No. 2122-1 of December 27, 1991. The FIU and its territorial bodies operate on the basis of the Federal Law "On Management of State Pension Provision (Insurance) in the Russian Federation" and Federal Law No. 167 - FZ dated December 15, 2001 "On Compulsory Insurance in the Russian Federation". The provisions on the territorial bodies of the Pension Fund of the Russian Federation, which are legal entities, are approved by the Board of the Pension Fund of the Russian Federation.

Financing of public security pensions is made at the expense of the federal budget - the basic part (from the amounts of insurance premiums credited to the federal budget). Financing the payment of insurance and accumulative parts of the labor pension is made at the expense of the budget of the Pension Fund of the Russian Federation. At the same time, financing the payment of the accumulative part of the labor pension is carried out in the account of the amounts of pension savings taken into account in a special part of the individual personal account of the insured person.

The budget of the Pension Fund of the Russian Federation is formed by:

Insurance premiums;

Federal budget funds;

Amounts of penis and other financial sanctions;

Revenues from posting (investment) temporarily free funds for compulsory pension insurance;

Voluntary contributions of individuals and organizations paid as insurers or insured persons;

Other sources not prohibited by the legislation of the Russian Federation.

The funds of the Pension Fund of the Russian Federation are federal property, are not included in other budgets and seizures are not subject to.

The budget of the Pension Fund of the Russian Federation is drawn up for a fiscal year, taking into account the mandatory balance of income and expenses of this budget, with the established standard of working capital. The budget of the Pension Fund of the Russian Federation and the report on its execution are approved annually on the submission of the Government of the Russian Federation. Cash is necessarily stored in the accounts of the Pension Fund of the Russian Federation, discovering in the institutions of the Central Bank of the Russian Federation, and in the absence of these institutions in the accounts opened in credit institutions, the list of which is determined by the Government of the Russian Federation. Control over the use of the funds of the Pension Fund of the Russian Federation is carried out by the Accounts Chamber of the Russian Federation in accordance with the legislation of the Russian Federation.

In accordance with federal laws, the Pension Fund appoints and pays the following types of pensions:

Labor pension (in old age, disability, on the occasion of the loss of the breadwinner);

Social pension (disabled citizens);

Loss for long service;

Allowance of lonely mothers;

Pension to military personnel and their family members;

Pension victims as a result of radiation or man-made disasters and members of their families.

The population of the state is considered to be old, if in its structure the proportion of people aged from 65 years and older exceeds 7%. In Russia, this indicator equals 12%. One pensioner has only 1.7 working. And the implementation of the principle - "today's" worker contains a "yesterday's" employee - becomes difficult. This led to the need for retirement reform. And today she is already gaining momentum. The essence of the pension reform is that a person himself needs to know and keep the process of forming his future pension under control. The task of pension reform is to achieve the growth of the revenue of the pension system, which would overlap the amount of funds necessary for future retirees. The new model must fully take into account the contribution of those who earn more and for whom the insurance premiums to the Pension Fund of the Russian Federation are deducted by the employer.

Article 22 of Law No. 167-FZ is consolidated in the tables percentage of insurance premiums, directed into two parts of the FIU tariff. In particular, in 2012 and 2013, 22% of insurance premiums are distributed in the following order. For those born until 1967:

16% - individual part of the contributions.

For those who were born after 1967 (they are entitled to the accumulative part of the pension):

6% - solidarity of contributions;

10% - individual part of the contributions;

6% - accumulative part of contributions.

At the same time, an additional fare of insurance premiums in the FIU in the amount of 10% is established. It will be applied after the annual margin of the limit level (from 2012 - 512 thousand rubles.). That is, if now with the amounts exceeding the limit, it is not necessary to pay contributions, then since 2012, the tariff has been established for these payments - 10% in the FIU. This regression is not applied to payments obtained from another employer. In other words, the "tax for rich workers" is introduced, 10% is a solidarity of the tariff, which will not affect the size of the future pension of the currently working, that is, nothing will go to the accumulative part of the employee.

2. Fund of Social Insurance of the Russian Federation.

The Social Insurance Fund of the Russian Federation is the second to be a social extrabudgetary fund. Created on January 1, 1991 in accordance with the Decree of the Council of Ministers of the Russian Federation of 25.12.90 No. 600 "On improving the management and procedure for financing the costs of social insurance of workers in the RSFSR" in order to ensure government guarantees in the social insurance system and improving control over the right and efficient spending Funds currently operate in accordance with the Decree of the President of the Russian Federation dated August 7, 1992 as an independent state non-commercial financial and credit institution. The social insurance fund, as well as the Pension Fund, is autonomous and strictly targeted. It is intended to finance payments for various temporary disability benefits and childbirth, at the birth of a child, to care for a child until they reach the age of 1.5 years, spa treatment, for the improvement of workers and their families, as well as other purposes. The Regulations on the FSS approved by the Government Decree of February 12, 1994 to the main objectives of the Fund, in addition to providing guaranteed benefits, the development and rationalization of state programs for the protection of workers' health and measures for improving social insurance.

The social insurance fund is formed by:

Insurance premiums of enterprises, institutions and organizations, as well as other business entities, regardless of the forms of ownership;

Income from investing a part of temporarily free fund funds;

Voluntary contributions of citizens and legal entities;

Assignments from the republican budget of the Russian Federation to cover the costs associated with the provision of benefits to persons affected by radiation, as well as other purposes.

For legal entities, a state of deductions to the Social Insurance Fund in the amount of 2.9% in relation to the accrued pay for labor were established. Working in this fund is not produced. To ensure the activities of the Foundation, a central office has been created, and in regional and central sectoral offices, the devices of the Fund bodies operate. The management of the Fund is carried out by its chairman, which is appointed by the Government of the Russian Federation.

3. Federal Fund for Compulsory Medical Insurance of the Russian Federation.

The federal fund of compulsory medical insurance of the Russian Federation (FOMS) was formed in accordance with the Law "On Compulsory Medical Insurance of Citizens in the RSFSR" of June 28, 1991 No. 499-1. The law defines the legal, economic and organizational foundations of health insurance. It is aimed at strengthening the interest and responsibility of both the insured and state, enterprises, institutions, organizations in the protection of workers' health.

The fund is created in the republican and territorial level. Through it, funds are sent to insurance companies, whose founders are the local administration. Insurance companies can only work with relevant licenses for compulsory medical insurance. Insurance companies, selecting capable medical institutions, pay for their services. Fund funds are used to pay for medical services provided to citizens, as well as medical science, medical programs and other goals.

The FOMS is formed by insurance premiums and budget allocations. The payers are enterprises, organizations, institutions regardless of the forms of ownership and organizational and legal forms of activity, as well as the executive bodies that pay payments for non-working citizens (children, students, students, pensioners, etc.)

In the new article 58.2 of Law No. 212-FZ found that for 2012-2013 the fare of insurance premiums in the FOMS - 5.1%. This tariff will be applied to payments within 512 thousand rubles.

Control over the timely and correct flow of insurance premiums is entrusted to the Federal Tax Service of the Russian Federation. From the payment of insurance premiums, public organizations of persons with disabilities are exempt and enterprise, associations created for the implementation of statutory purposes.

All citizens of Russia at the place of residence or at the place of work are awarded the insurance policy. This policy means that the person gets free "guaranteed amount of medical services." This volume will be included at least "ambulance", treatment of acute diseases, maintenance services for pregnant and childbirth, help children, retirees, disabled.

1.3 Social Insurance and Security Tasks

Social insurance is intended, firstly, to protect every person from a sudden and unacceptable reduction in his standard of living, and secondly, to contribute to alignment (redistribution) of their own income of individual citizens in various periods of their lives.

Currently, the main tasks of the social insurance system are as follows:

1. Establishment of the maximum magnitude of earnings on which insurance premiums begins (naturally, after a significant reduction in the scientific space of the informal and shadow economy: hidden earnings).

2. Insurance of principles in the field of pension provision, taking into account the introduction of cumulative elements and elements of professional and territorial pension insurance, without refusing the possibilities of the distribution system.

3. A gradual transition to the payment of insurance premiums by the employee and the employer on a parity basis.

4. Settlement of the mechanism for ensuring the dependence of the amount of insurance payments from the paid insurance premiums.

5. The transition to the activities of state social extrabudgetary funds for payments exceptionally insurance.

2. Accounting accounting for social insurance and ensuring

2.1 Accounting for calculations on account 69 "Social Insurance Calculations"

The synthetic account 69 "Social Insurance and Provision", a synthetic account of 69 "Social Insurance and Provision Calculations" is intended to summarize information on social insurance settlements, pension provision and compulsory health insurance of employees of the organization.

Instructions for applying account plan are provided by the following subaccounts:

69-1 "Social Insurance Calculations";

69-2 "Calculations for pension provision";

69-3 "Calculations on mandatory health insurance."

At Subaccount 69-1 "" Social Insurance Calculations "settlements are taken into account on social insurance of employees of the organization.

On subaccount 69-2 "Pension settlements" settlements are taken into account on the pension provision of employees of the organization.

On subaccount 69-3 "Calculations on compulsory health insurance" calculations for compulsory health insurance of employees of the organization are taken into account.

If you have the organization of settlements on other types of social insurance and ensure the provision of 69 "Social Insurance and Provision Calculations", additional subaccounts can be opened.

The account 69 "Calculations for Social Insurance and Provision" is credited to the amount of payments for social insurance and ensuring employees, as well as compulsory medical insurance of them to be transferred to the relevant funds. At the same time, records are made in correspondence from:

Accounts reflected by the accrual of remuneration - in terms of deductions produced by the organization;

Account 70 "Calculations with wage personnel" - in terms of deductions produced at the expense of the organization's employees.

In addition, on credit account 69 "Calculations on social insurance and provision" in correspondence with the account of profits and losses or settlements with employees in other operations (in terms of calculations with guilty persons), the accrued penny is reflected for the late payment fee, and in correspondence with account 51 "Current accounts" - the amounts obtained in cases of exceeding the appropriate expenses on payments.

At the debit of account 69 "Social Insurance and Provision Calculations" reflects the listed amounts amounts, as well as the amount paid at the expense of payments for social insurance, pension provision, compulsory medical insurance.

Counting correspondence 69 is presented in Table 2.1.1.

Table 2.1.1 - Account Correspondence 69

Account 69 "Calculations for Social Insurance and Provision"
by Debet	on credit
51 Settlement accounts 52 Currency accounts 55 Special accounts in banks	08 Investments in non-current assets 20 Basic production 23 Auxiliary Banks Production 25 Learning Costs
	26 General expenses 28 Marriage in production 29 servicing and farms 44 sales costs 51 Settlement accounts 52 Currency accounts 70 Calculations with wage personnel 73 Calculations with staff for other operations 91 Other income and expenses 96 reserves of upcoming expenses 97 expenses of future periods 99 Profits and Losses

2.2 Accounting Contributions to the Pension Fund

The procedure for the accrual and payment of contributions to the Pension Fund of the Russian Federation is established by the Federal Law of the Russian Federation of July 24, 2009 N 212-FZ "On the Insurance Contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Fund for Mandatory Medical Insurance and Territorial Mandatory Medical Funds insurance. " The size of social insurance contributions is determined annually on the submission of the Board of the Fund and in 2012 amounted to 22% of the base for the accrual of insurance premiums

In 2012, insurance premiums are paid by employers at a single rate with the amount of payments and other remuneration not exceeding 512,000 rubles per year in favor of one employee. Over this amount of payments and other remuneration are not subject to and, accordingly, insurance premiums are not paid. If the employee operated in two or more organizations, the payments restriction applied for each organization separately. The size of the limit annual earnings is annually indexed in accordance with the growth of average wages.

During the calendar year (quarter), the employer calculates compulsory payments on insurance premiums on the results of each calendar month, based on the amount of payments and other remuneration in favor of employees.

Monthly compulsory payments are payable for payment no later than the 15th day of the next calendar month.

The payment of insurance premiums is carried out by separate payment documents sent to the Pension Fund to the relevant accounts of the Federal Treasury.

Quarterly, before the 1st day of the second calendar month, following the reporting period, the insured must submit to the territorial body of the Pension Fund statements in the form of a calculation on accrued and paid insurance premiums for compulsory pension insurance and compulsory medical insurance.

The form of calculation can be obtained in the territorial body of the Pension Fund at the place of registration of the policyholder in electronic form.

If the average number of employees of the organization for the previous year exceeded 50 people, the insured is obliged to submit calculations in electronic form on the formats with an electronic digital signature established by the Pension Fund.

Insurance contributions are required to pay all employers - legal entities without exception, as well as individual entrepreneurs and persons who independently provide themselves with work - lawyers, notaries engaged in private practice.

If the policyholder is a payer of insurance premiums relates simultaneously to two categories of payers of insurance premiums (it is an employer and conducts individual entrepreneurship), it is registered and pays the insurance fee for each basis.

If the employer's organization ceases its activities, until the end of the quarter, it is necessary to submit to the registering authority for termination of activities into the territorial body of the Pension Fund for the period of the insurance premiums for the period from the beginning of the settlement period on the day of the presentation of the calculation inclusive. In addition, the employer must within fifteen calendar days from the date of the calculation to pay insurance premiums. Termination of activities is registered by the registering authority only after submission of a certificate of the absence of debt on insurance premiums to the Pension Fund.

In the case of the reorganization of the employer's organization, the submission of calculations on insurance premiums, as well as the payment of insurance premiums is carried out by the legal entrepreneur.

Accounting for calculations with the pension fund leads on a passive account 69-2 "Pension settlements".

Insurance contributions are charged on those payments, at the rate of which a pension is charged, including remuneration for performing work under contracts and instructions.

The accrued amounts of the Pension Fund of the Russian Federation are attributed to the debit of those accounts that include accrued labor payments, and on credit account 69 "Social insurance and provisional settlements". At the same time make up the following accounting record:

Debit 08 "Investments in non-current assets",

20 "Basic Production",

23 "Auxiliary production",

44 "Sale expenses", etc.

Credit 69 "Calculations for Social Insurance and Provision".

In organizations for calculations on compulsory pension insurance, synthetic and analytical accounting of contributions and payments should be organized. Analytical accounting of contributions to compulsory pension insurance is carried out for each individual in an individual card.

Part of the amounts accrued in the Pension Fund of the Russian Federation are used by the organization for the payment of employees of the relevant benefits for temporary disability, pregnancy and childbirth, benefits for children.

The accrual of employees of the organization of these manuals is issued by the following accounting record:

Credit 70 "Calculations with wage personnel."

Enumeration of insurance premiums are drawn up by the following entry:

Debit 69 "Social Insurance Calculations and Provision"

Credit 51 "Settlement accounts".

Dependents with the Pension Fund are made at the expense of the costs of production and circulation and other sources. The amount of PF deductions is determined by formula 2.2.1

O PF \u003d Z * P ps / 100 (2.2.1)

where h is the accrued salary for all the grounds, rub.,

R PS is the percentage of deductions to the pension fund due to the cost of production and circulation and other sources.

2.3 Accounting of contributions to the Social Insurance Fund

The payment of insurance premiums to the Fund is carried out in accordance with the tariff established by the Federal Law (for 2012 2.9%).

Employers are registered as insured in regional and central sectoral offices (branches) of the Foundation.

Insurance contributions are charged on all types of remuneration (in monetary and natural terms for all reasons), with the exception of wage and other payments, which are not charged for existing regulatory acts, insurance premiums are accrued.

Payers (employers and citizens) and banks, their officials are responsible for the correctness of the accrual, the timeliness of payment and transfer of insurance premiums (payments) in accordance with the legislation.

In violation by payers and banks, the procedure for payment and transfer of insurance premiums to the Fund to them apply financial sanctions in accordance with the procedure for payment of insurance premiums by employers and citizens to the Pension Fund of the Russian Federation.

The deductions to the social insurance fund formed in the enterprise are used to pay for state insurance benefits to employees of the enterprise, and the unused deductions are transferred to the Social Insurance Fund.

Accounting for contributions to the FSS is conducted on a passive account 69-1 "Social insurance settlements".

When reflecting the amounts of social insurance deductions and ensuring recording employees are made in correspondence with accounts reflected by the accrual of wages:

The loan of account 69 also reflects the amounts of penalties for a late contribution of insurance amounts, incorrect accrual of payments and other violations identified when checking the calculations with the Social Insurance Fund, in correspondence with the debit of account 91 "Other income and expenses."

The debit of account 69 reflects the amounts of listing of debt into the social insurance fund in correspondence with the loan of accounts for accounting of money or bank loans (when transferring debt due to the Bank's loan), as well as the use of the social insurance funds directly in the farm in correspondence with a loan of various accounts Depending on the nature of the costs.

Social insurance deductions:

Debit 20 "Basic Production",

26 "general expenses" and others.

Credit 69-1 "Social Insurance Calculations."

When listing contributions to the FSS is the following entry:

Credit 51 "Settlement accounts".

When calculating the amounts of sick leave, an entry is recorded:

Debit 69-1 "Social Insurance Calculations."

Credit 70 "Calculations with personnel on wages.

When paying sick leave, record is made:

Debit 70 "Calculations with wage personnel.

Credit 50 "Cashier" / 51 "Settlement accounts".

Executions from the social insurance fund are made at the expense of the costs of production and circulation and other sources. The amount of COP deductions is determined by Formula 2.3.1

About CC \u003d s * R Ms / 100 (2.3.1)

where h is the accrued salary and other equivalent payments, rubles; RS is a set percentage of social insurance deductions.

State social insurance costs made with violation of established rules or not confirmed by documents are not accepted and subject to compensation at the prescribed manner.

For late payment of contributions to the Social Insurance Fund of the Russian Federation, penalties are accrued based on the 1/300 refinancing rate of the Central

Bank of the Russian Federation, acting at the time of arrears.

For calculating insurance premiums, the form of a settlement statement is used for the social insurance fund of the Russian Federation in the form of 4-FSS of the Russian Federation. The report filled all the provided lines. In the absence of indicators in the appropriate line (column), a dummy is made. The estimated statement is submitted to the executive body of the Fund in two copies: the first remains in the executive body of the Fund, and the second with the mark of the executive body of the adoption fund is returned to the insured. The report is intended for all insurers that transfer funds to the FSS of Russia.

Fund tools for social insurance are sent to:

Payment of temporary disability, pregnancy and childbirth, women who are registered in early pregnancy, at the birth of a child, with the adoption of a child, to care for a child until they reach the age of one and a half years, as well as social benefits for the burial or reimbursement of the guaranteed list ritual services;

Payment of additional weekends for the care of a disabled child or disabled since childhood until the age of 18 years is achieved; payment of vouchers for workers and their children to spa institutions located in the Russian Federation and to the Sanatorium-resort institutions in the CIS member states similar to which are not in the Russian Federation, as well as therapeutic (dietary) nutrition;

The partial content of the sanatorium-pretended insuranceors on the balance sheet, which has licenses for the right to occupy this type of activity (payment for food costs, treatment and medicines, employee salary, cultural service);

Partial payment of vouchers in children's country health camps located in the Russian Federation, for children working citizens;

Partial content of children's-youth sports schools (payment of costs of labor of the coaching and teaching staff and rental of premises necessary for the training process);

Payment of travel to the place of treatment and back;

Creating a reserve to ensure the financial stability of the Fund at all levels;

Ensuring current activities, the content of the Fund's management apparatus;

Financing the activities of units of executive bodies providing state protection of labor rights of workers, labor protection (including units of oversight and labor protection) in cases established by legislation;

Research work on social insurance and labor protection;

The implementation of other activities in accordance with the objectives of the Fund, including explanatory work among the population, the promotion of freelance employees of the Fund, actively involved in the implementation of social insurance measures;

Participation in financing international cooperation on social insurance issues.

Fund funds are used only on targeted financing of the activities specified in the position of it. Not allowed to enroll social insurance for personal accounts of the insured.

The funds received from the challenge of the penis and the imposition of financial sanctions (in the amount of 20 percent) form a fund for the development of the Social Insurance Fund of the Russian Federation.

The Regulation on the procedure for the formation and consumption of funds of the Development Fund is approved by the Government of the Russian Federation.

Managing funds of the Foundation are the Chairman and Chief Accountant of the Foundation, and in the regional and central sectoral branches of the Fund - the Governor and the Chief Accountant of the Fund Department.

Payment of social insurance benefits, payment of vouchers to employees and their families to sanatorium-resort institutions, financing other social insurance activities at enterprises, organizations, institutions and other business entities regardless of the forms of ownership is carried out through employers' accounting. Responsibility for the correctness of the accrual and spending of state social insurance funds is carried out by the administration of the policyholder represented by the head and chief accountant.

To ensure control of the right accrual and timely payment of social insurance benefits, conducting health events in enterprises, in organizations, institutions and other business entities, regardless of the forms of ownership, labor collectives are formed by commissions on the officials of the administration and trade unions (labor collective) or elected Commissioners for social insurance.

Commissions or social insurance issues decide on the expenditure of social insurance funds provided for on sanatorium-resort treatment and recreation of workers and their families, about the distribution of insured vouchers for sanatorium-resort treatment, recreation, therapeutic (dietary) food acquired at the expense of funds Fund, consider controversial issues to ensure social insurance benefits.

Consideration of controversial issues between employees and employers to ensure social insurance benefits is carried out by the Department of Fund or its branch that registered the policyholder or in a different procedure provided for by law.

The costs of state social insurance, produced with violation of established rules or not confirmed by documents, are not adopted and subject to compensation in the prescribed manner.

All disputes between employers, other payers of insurance premiums and regional, sectoral bodies of the Fund for the accrual of insurance premiums and penalties, the recovery of arrears, fines and other financial sanctions are resolved by a higher authority of the Fund or in a different language provided for by the current legislation.

In the event of a shortage in the financial system of compulsory social insurance of funds to ensure payment of social benefits, paying sanatorium-resort treatment and other expenses of the Russian Federation, the Government of the Russian Federation in the development of the draft federal law on the federal budget for the next fiscal year provides for subsidies of the financial system of compulsory social insurance in Sizes to provide federal laws on specific types of social security for compulsory social insurance.

The attachment of temporarily free funds compulsory social insurance can be carried out only under the obligations of the Government of the Russian Federation, providing their profitability in the manner prescribed by the legislation of the Russian Federation.

2.4 Accounting of contributions to the Medical Insurance Fund

extrabudgetary accounting retirement

For 2012, the base is established to accrual insurance premiums against each individual who are manufactured by the employer of payments and other remuneration, in an amount not exceeding 512,000 rubles. With sums exceeding the specified value, insurance premiums are not charged. At the same time, with an increase in average wages will increase and insured earnings.

For 2012-2013, the fare of insurance premiums in the FOMS - 5.1%.

Employers quarterly up to 1 day of the second calendar month following the reporting period, and at the end of the year should be calculated in the FFOMS and TFOMS in the form of RSV-1. According to the accrued and paid insurance premiums for compulsory medical insurance.

Payment is made by individual payment orders. The payment of debt and payment of current payments must be made on the CBC, where the administrator is the FIU. Such an order is distributed only for entrepreneurs without employees.

The payment of contributions to the FOMS and the FIU check specialists of the FIU (Article 3 of Law No. 212-FZ).

The first quarter, half a year, nine months of the calendar year and the calendar year are recognized as reporting periods.

In the FIU, the report on accrued and paid contributions to the FIU and the FOMS report quarterly to 1 number of the second calendar month following the reporting period (clause 9 of Article 15 of Law No. 212-FZ). It should be noted that the presentation of calculations on the results of the estimated period (calendar year) is not provided. Consequently, the payer must report on insurance premiums four times a year in the above time, that is, until May 1, August 1, November 1, February 1.

Mandatory medical insurance is universal. Every citizen in respect of whom the medical insurance contract was concluded, a medical policy receives.

Executions from the fund of compulsory medical insurance are made at the expense of the costs of production and circulation and other sources.

The amount of contributions about MS is determined by Formula 2.4.1:

O ms \u003d s * r ms / 100 (2.4.1)

where h is the accrued salary and other equivalent payments, rubles; R MS is an established percentage of deductions for compulsory medical insurance.

The accounting of contributions to the FOMS is conducted on a passive account 69-3 "Calculations on mandatory health insurance." The following accounting wiring is made:

Medical Insurance Discovers:

Debit 20 "Basic Production",

26 "general expenses",

44 "Sale expenses", etc.

Credit 69-3 "Calculations on mandatory health insurance."

Enumeration of deductions for medical insurance:

Debit 69-3 "Calculations on mandatory health insurance."

Credit 51 "Settlement accounts".

Conclusions and offers

In Russia, there is a state system of social protection of the population, part of which is mandatory social insurance.

Social insurance is ensured by partly by organizations and individual entrepreneurs - employers who act as insureders paying insurance premiums.

For the implementation of the constitutional rights of citizens to state pension and social security and medical assistance in the Russian Federation, a system of compulsory social insurance is established. The fundamentals of state regulation of compulsory social insurance at the legislative level are established by law of July 16, 1999 No. 165-FZ "On the basics of compulsory social insurance".

What it is

Social Insurance Calculations are an account accounting account, which is intended to summarize information on the calculation of contributions to the social structure in the State Structures of the Russian Federation, to the Pension Fund and to the medical service of specialists of the company, the Employment Fund.

The account should be opened by such subaccounts:

to calculate the social ones;
for the amounts that are worth listed in the state pag;
for the amounts of curvature;
to determine the amounts of the Employment Fund.

The account should be credited to the amount of deductions for social and provision of personnel, including the medstation, which is entered into the relevant authorities.

The debit hold the amount that was paid in the structure of social insurance, pension fees, insuring medicine and the Employment Fund.

What is said in federal law

Calculations on the social ones are carried out in accordance with the legislative acts of Russia, in which we are talking about the conditions for determining the amounts of the insurance premium of the physical and legal entity.

The method, procedure and methods of payment of the accrued amounts to the Fund of the Russian Federation for Pension Care, the Fund of the Society of the Russian Federation, the Federal Fund of Medical Union and regional structures for payment of medical insurance of a mandatory nature of July 24, 2009

This is a legislative act, which regulates relations related to all operations to identify the amounts and carrying out the calculation of the insurance premium of the following:

Russian pension fund, insurance for which is mandatory.
Russian Socration Foundation for insurance against insurance risk in case of temporary disability, when leaving an employee on vacation due to the birth of children and the like. It is also a mandatory payment.
The Foundation of State Value for Family Missing (with Regional Funds).

About payers

Payers of insurance contributions to social funds are:

employers: IP, individuals, enterprises;
the notary office, an entrepreneur who provides legal services, IP, which is engaged in other private activities.

Federal legislation provides for approval and other categories of tax payers. Accruals are carried out by persons, pay in the treasury of the amount for social development, if these persons can be attributed to two or more categories.

About taxable and non-taxable facilities

The object of taxation is the payment of wages or other means (premiums, etc.), which is charged by the insured for the individuality within the relationship, which is registered between the parties, according to labor contracts. The object of taxation on the categories of the taxpayer of the ESN depends.

It is subject to tax remuneration and other amounts of payment for individuals who are necessarily subject to social ones.

The federal law also contains all contributions that do not belong to taxable objects. It:

the benefit of the unemployed, etc;
payment-compensation (repayment of the amounts for nutrition, paid amounts for damage, other accruals);
financial assistance (disposable) employee who goes on maternity leave, as well as in the event of a disaster, the death of loved ones;
income (not counting salary) member of the community of the indigenous Far Eastern people of Russia, Siberia and the North;
contribution, which is paid for accumulative parts to labor pensions, but not exceeding the amount of 12 thousand rubles. per year;
the fare of an employee or a member of his family (those who work in the Far North);
payment, which is connected with the adoption of the participation of the individual in elections as a candidate for the position of president, deputy, etc.;
amount for outfit and uniform clothing;
preferential passage;
accrual of material assistance to the employee from the employer, but not higher than 4,000 rubles. in the period when the report is formed;
the amount of visits to the educational institution;
the amount of the amount of ensuring in the storage and food plan, cash contents, etc.;
salary payouts and premiums for foreigners or individuals without citizenship;
payment of the amount of the embezzlement of the employee sent to a business trip.

About the rate of insurance premiums

Accounting for insurance premiums is carried out every month at such rates:

2.9% in the funds foundation.
14% in the pension fund fund (those who were born until 1996); 8% of those who were born since 1967, 6% of cumulative; 6% for insurance premiums.
2% to the Medustration Regional Fund, 1.1% of the Federal Fund Foundation.

On taxable base

Calculating the tax base, it is worth considering the accrued payments to the employee, regardless of the sources of their financing and size. In addition to the amount, which is not taxed in accordance with Part 2 of the NC, given the tax breaks ().

The rate will depend on the tax base to the employee, which is calculated from the beginning of the period.

What type of calculations include: active or passive

The class audit is carried out with the supplier, buyer and the customer, according to the issued and received advance payment, with a debtor, with budgetary structures, social representation, employees to accrual a salary, accountable person, on reimbursement of damage and so on.

Analytical accounting is carried out in the context of persons who take part in calculations or payments under constant calculation. Share all calculations on active and passive.

Just in the second type and include social investment operations. The calculations whose balance reflects the debt on the loan and the debit is considered active.

A passive account on social waste has such an expression: debit turn - to reduce payables; It is expressed by the initial balance - in the presence of payables by the beginning of the reporting periods; Credit turnover - to increase payable debts; The finite balance - in the presence of debts by the end of the period.

Analytical accounting on account 69

In the instructions for using account accounts for financial business activities, there is a description of account 69 (to determine the amounts of social insurance and securities).

The purpose of account 69 is the generalization of data on the calculation of social ones, the definition of the amounts that are to be made to the Pension Fund, the Insurance Medicine Fund.

Using such subaccounts:

69-1 - to monitor the calculations of the status of workers in the enterprise;
69-2 - for a medustry;
69-3 - for the vicests in obligatory.

If the firm has other types of social resources, then other subaccounts are used.

Lending occurs on the amount of employee social payment payments, including other payments to state structures.

Records contribute to correspondence:

accounts where the reflection of salaries is reflected - the calculation of benefits and payment, which is carried out by the Company;
account 70 - paid amount of contribution by employees of the company.

According to the account of the account 69, together with the accounts of profit and waste, or the calculation with employees on other operations, the accrued amount of penalty will be determined for the delay in payment of payment.

The account 51 will contain information about the amount that is obtained when the cost is exceeded.

The debit of account 69 will have transfer data, including amounts that were used to calculate with social insurance funds.

Periods of calculation and report

The period when calculating the calculation and payment of the insurance premium is made, it is customary to consider the calendar year.

The report is carried out:

in the first quarter;
for half a year;
for 9 months (in the 3rd quarter);
for 12 months.

If the company was created in the current reporting period (year), it should be taken to calculate the day when a company is registered before the end of the calendar year.

If the enterprise is liquidated until the end of the year, the last billing period is considered from the first month of the year to the day of reorganization.

Modern society is socialized. Still a century ago, a person could only dream of a "social package". The payment of taxes and other contributions did not foretell any benefits for a simple working people. Over the years, everything has changed. Of course, now the social security system is far from being perfect, but it exists. In this connection, each officially employed citizen accumulates part of funds in federal funds. The mission of calculating and transferring funds, like social financing itself, is assigned to the shoulders of the employer. Accounting for calculations and provision is one of the most surrender operations. Consider it in more detail.

What are insurance payments?

In accordance with the legislation of the Russian Federation, three specialized federal extrabudgetary funds for the social services of citizens were created: social insurance, medical care and pension provision (FSS, FOMS OMS and PF, respectively). In each of the funds, the legal entity for its employees lists a certain amount.

Upon the occurrence of the insured event, the relevant fund pays to a physical person who has a certain insurance experience. Receiving funds also occurs through the employer's accounting.

Account for accounting for social calculations

Accounting for calculations of software and security is made using account 69. It has an active-passive structure. According to contributions to each of the extrabudgetary funds, the subaccount is open:

69/01 "Calculations with FSS";
69/02 "Calculations with PF";
69/03 "Calculations with the FOMS".

Exercise social deductions for the employee - the obligation of the enterprise. In this case, the account "Calculations for Social Insurance and Provision" is an asset or balance of balance? Most often, the data is reflected only in liabilities, but the reflection in the asset is not excluded, because the account is active and passive and the final balance can be formed in any of the parts of the account.

Increased amounts of contributions to the FSS, FOM and PF, as well as their accrual shown in the account of account 69. In terms of expenses, the amount indicates the costs of the costs of material support of employees, that is, the debit of the same accounts reflecting the amount of wages . For main production workers, debit 20 will be used, for administrative - debit 26. Trading enterprises write off amounts for 44 accounts.

When paying for the social security of employees, the account 69 is debited, thereby reflecting the process of fulfilling the obligations of the enterprise.

The role of deductions in the FSS

Social insurance fund - the second largest in Russia. The amounts transferred by taxpayers of the whole country accumulate here. Part of the funds are funded at the expense of the state. Where are the money from this fund go? Thanks to the FSS, an individual can receive compensation in cases of income loss due to disabled condition:

disease;
pregnancy and childbirth;
departure for a pleasant relative;
production injury.

The funds are also used by the Foundation itself for the development of the social sphere and ensure the financial stability of the FSS.

Organization of Social Insurance Services

After the accounting of social insurance and security settlements begins. The amount that the employer pays the employee monthly in the form of income for the execution of labor duties, is a tax base for calculating the contribution to insurance funds. For organizations applying general tariffs, in 2016 the FSS rate is 2.9%. The limit amount of annual income has been defined, with which the tax is not accrued. For the current year it is 718 thousand rubles.

The employer is obliged to independently calculate the amount of the insurance premium, as well as transfer it to the 15th day following the reporting month. Each quarter a legal entity provides a report to FSS, which contains information about accrued and paid social insurance funds. The form of the 4-FSS report is provided to the authorized body no later than the 20th, following the reporting quarter of the month. If the documents are provided in electronic form, the last day of delivery is 25th. The need to provide a report may occur in advance if compensation from the Fund for the funds paid in excessive means is received.

An example of calculating a monthly contribution to the FSS

Accounting for social insurance and ensuring settlement is made after salary accrual. Suppose a hypothetical worker X is an employee of the main workshop for the production of chocolate. He was accrued wages in the amount of 22 thousand rubles. It is necessary to determine the amount of the contribution to the FSS, which the employer is obliged to pay for his employee. Accountant adheres to a simple sequence:

Calculate amounts to accrual: 18,000 × 2.9% \u003d 522 p.
Assign a contribution to the FSS: DT 20 CT 69.01 by 522 rubles.
List funds to FSS: DT 69.01 CT 51 by 522 rubles.

This company fulfilled the obligation to the Social Insurance Fund for the past month.

Pension deductions

Worker all his youth and adult life, a person quite reasonably deserves a comfortable old age. The Pension Fund carries out its activities to ensure that the citizen "has accumulated" for the work experience of the pension in old age. Like contributions to the FSS, the calculations for social insurance and ensuring in part of pension deductions is fully carried out by the employer.

In 2016, the contribution rate to the PF at a common rate is 22% of the employee's income. The maximum annual magnitude of the earnings from which payments are charged is 796 thousand rubles. The amount exceeding this size is accrued 10%, which should also be listed in PF.

In addition to self-calculation and payments to the Pension Fund, the employer is also obliged to provide the following types of reporting in the terms established by the legislation:

the form of the SZV-M on personal data is officially employed employees (FI., SNILS number) - monthly and no later than the 10th day;
the form of RSV-1 - for each quarter no later than the 15th day of the second for the reporting month in compiling on paper and up to 20 numbers in electronic form.

The RSV-1 report contains detailed information on paid and decisive amounts, tariffs for which calculations are made, as well as the insurer data. The form is a mandatory document for all types of organizations (including UPN, OSTNA).

An example of calculating pension contributions

The deductions to the PF are subject to social insurance and security calculations. Wiring are compiled after payroll. For example, the payment of an accountant of the trading enterprise equals 16 thousand rubles. The contribution to the PF at a common rate in this case will be: 16000 × 0.22 \u003d 3520 rubles.

Wiring is compiled: DT 44 Kt 69.02 at 3520 p. The transfer of funds to the PF is accompanied by a record: DT 69.02 Kt 51.

Accruals with an overnight amount of income

Now we will calculate the contribution to the PF employee with earnings, exceeding 796 thousand rubles. in year. Deputy. The boss receives a fixed income under the contract of 70 thousand rubles per month. How much will it be necessary to pay in PF for this employee? We will calculate:

796 000 ÷ 12 \u003d 66 333 p. - limit amount of wages per month for settlements at a rate of 22%;
66 333 × 0.22 \u003d 14 593 p. - the amount of pension deductions with the maximum salary permissible;
70 000 - 66 333 \u003d 3667 p. - the amount of exceeding maximum income;
3667 × 0.1 \u003d 367 p. - a fee from super-luminous income at a rate of 10%;
14 593 + 367 \u003d 14 960 p. - The total amount of contribution to the PF for the month.

For the same magnitude, the FSS earnings will be appointed only with the amount not exceeding 718 thousand rubles. per year (59,833 per month). With the value of exceeding the bid for social insurance, unlike PF, is 0%

Medical support of citizens

The latest social payment to the Federal Fund is medical insurance. Its presence allows a citizen for free to receive qualified medical care. The deductions to the FFOMS are made monthly, from the entire amount of income, i.e., the taxable limit for this type of deductions is not provided. In general, the health insurance rate is 5.1%. Transfer data is indicated in the reporting of the RSV-1, which is rented in PF.

We define the amount of deductions in the FFOMS and other social funds on the example: the salary of the main production officer was 36 thousand rubles. Calculate social insurance and provision. Postings will be completed like this:

36000 × 2.9% \u003d 1044 p. DT 20 Kt 69.01 - the contribution to the FSS is calculated.
36000 × 22% \u003d 7920 p. Dt 20 Kt 69.02 - a contribution to PF is calculated.
36000 × 5.1% \u003d 1836 p. Dt 20 Kt 69.03 - a contribution to the FFOMS is calculated.

The transfer of funds to the relevant funds is confirmed by entries: DT 69.01, 69.02, 69.03 KT 51.

Application of reduced tariffs

Some enterprises can be calculated to reduce bets for payments in social funds in 2016. The conditions obligatory for compliance are given in the Tax Code of the Russian Federation. The table indicates legal entities and preferential rates on social payments that can be applied.

Reduced tariffs for 2016

Type of legal entity (conditions)

participants of the FEZ G. Crimea and G. Sevastopol
residents of the Technical and Implementation FEZ
residents of the free portal of Vladivostok
Organizations that have an agreement with the SEZ on Twid or Tourist Activities
Economic societies formed by scientific budgetary institutions
Companies on the development and implementation of computer programs, database
Pharmacies and pharmacists-IP on UNVD
PP "Patent"
Participating companies Skolkovo

From year to year, reforming and improving social insurance and ensuring settlements. A more benefit is created for employers to stimulate them in conscientiously paying the Social.

Monitoring of calculations on FSS, PF and FFOMS

Like the verification of any other data, the audit of social insurance settlements and ensuring is an integral part of the organization of accounting. The main goal that accumulates records with actual values \u200b\u200bfor social payments to federal funds is considered to establish the fact of loyalty of the calculations of the base for calculations, the amounts of social contributions themselves, reflections in accounting registers and the preparation of reporting documents.

The auditor that belongs to social insurance should pay attention to loyalty:

payroll calculus;
applications;
deposit benefits at the expense of federal social funds;
accounting records confirming the fact of accrual and transfer insurance premiums;
the data of the main book and the Count "Calculations for Social Insurance and Provision" in the balance sheet of 69;
creating reporting documents on social insurance and timeliness of their provision to the relevant authorities.

Calculation, accrual and use of citizens insurance tools is drawn up on the basis of reliable data on the amount of earnings and if there are reasonable reasons for the application of reduced tariffs, zero rates or the complete lack of transfers. In the cases established by law, the company can always count on reimbursement of non-elected funds paid to funds. The essence of social insurance and ensuring settlement is to protect the population of the country and provide support in the most necessary life situations, while not loading the entrepreneurial segment by unbearable spreads.

Payment of insurance premiums for compulsory pension, medical and social insurance in connection with maternity and in case of temporary disability is governed by Federal Law No. $ 212 -fz from $ 24 $ July $ 2009. All payers of these contributions are divided into two groups, with their own payment of contributions. and reporting:

Picture 1.

Note 1.

The employer charges insurance premiums for payments related to labor relations, for payments under civil-law agreements, copyright and license agreements. This does not apply to calculations with individual entrepreneurs. They pay insurance contributions for themselves.

Contributions are paid in three funds: the Pension Fund of Russia (FIU), the Social Insurance Fund (FSS) and the Compulsory Medical Insurance Fund (FFOMS). The total main tariff is $ 30 \\% $. For a number of employers, preferential tariffs are determined.

Figure 2.

Contributions are accrued to each extrabudgetary fund at a common rate before the time when payments in favor of each employee will not exceed the maximum amount. Payments at the same time are calculated by a growing outcome for the calendar year. For each fund, the limited size is individual.

The FSS lists not only social insurance contributions in case of temporary disability and due to maternity, but also contributions for insurance against accidents and occupational diseases. Their second name - contributions to injury. The calculation base is the same payments as for conventional insurance premiums. Contributions to injury have their own characteristics. They do not have a limiting base for the subsequent use of the reduced tariff. Another specific feature, if contributions to injuries are provided in the civil contract, the employer must transfer them to the FSS. At the same time, ordinary insurance premiums in social resources under contracts of this species are not accrued.

In accounting, employers accrue contributions monthly in that month to which these contributions are related. With vacation taxes, insurance premiums are charged in parallel with holidays no later than $ 3 $ day before the release of vacation.

For accounting of insurance premiums, $ 69 "Calculations for Social Insurance and Provision" and a number of subaccounts to it are applied. Postings are formed as follows:

Debit $ 20 $ ($ 25 $, $ 26 $, $ 44 $ ....)
Credit $ 69 $ "Calculations for Social Insurance and Provision"
subaccounts "Calculations with FIU", "Calculations with FFOMS", "Calculations from the FSS on contributions in case of temporary disability and motherhood", "Calculations from the FSS on contributions from accidents and tradeboles"

Separate contributions are reflected by the wiring:

Debit $ 69 $ "Social Insurance and Provision Calculations"
Credit $ 51 $ "Settlement Account"

Note 2.

The transfer of insurance premiums should be made no later than the fifteenth day of the month, which follows the month of accrual. Contributions paid to each extrabudgetary fund with certain payment orders in rubles and kopecks.

For non-payment of insurance premiums in the FSS and the FIU, penalties are provided:

for non-payment or incomplete payment due to the understatement of the calculated base, incorrect calculation or other illegal actions - $ 20 \\% of arrears;
for deliberate non-payment or incomplete payment - $ 40 \\% of state arrears;
for incomplete payment of contributions "on injury" - $ 20 \\% $ from the amount to payment;
for intentional non-payment or incomplete payment of contributions "on injury" - $ 40 \\% $ from the amount to payment.

To calculate insurance premiums, it is necessary to pay each employee to multiply to the tariff of a specific extrabudgetary fund. The amount of such payments is called base. To calculate the base from the total amount of payments, remuneration exempted from contributions will be deducted. The base is determined at the end of the month the increasing result for each employee individually. To do this, a card of individual accounting of payments and contributions is underway. The calculation takes only the amount accrued in this organization. Contributions are charged with payments only within the framework of labor relations. Income in kind is also subject to insurance premiums.

There are payments that are not subject to tax contributions. These are payments for not labor relations. These include dividends. Not subject to contributions to payments on contracts for sale, lease, loans or loans. There are payments that are exempted from contributions by article $ 9 $ of law No. $ 212 -fz:

state benefits;
compensation, except compensation for unused vacation;
material assistance is a lump sum associated with a natural disaster or extraordinary circumstances;
material assistance at the birth or adoption of the child, in the amount of up to $ 50,000 rubles;
material assistance in the event of the death of a family member;
material assistance not more than $ 4000 $ rubles per employee per year;
amounts for personal insurance of workers;
payment of additional pension insurance in the amount of no more than $ 12000 $ rubles;
fee for additional social security;
the amounts listed on non-state pension provision;
the cost of uniform;
training fee;
reimbursement of interest on loans to buy housing for employees;
travel expenses;
other rare payments.

The table presents payments, indicating whether they are included in the insurance premium base or not.

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