Accounting info. Accounting info Calculation of insurance premiums in 1 from 8.3
Since this year, there have been no significant changes in the calculation of insurance premiums for individual entrepreneurs paid for themselves. Only the size of the minimum wage (SMW) has changed and the amount of contributions has increased accordingly. Let's look at how you can calculate insurance premiums for an individual entrepreneur in 1C Accounting 8th edition. 3.0.
All individual entrepreneurs without employees must pay contributions to the Pension Fund and the Compulsory Medical Insurance Fund.
Since 2014, contributions to the Pension Fund are not divided into insurance and savings parts; they are paid in one amount according to the details of contributions to the insurance part.
In addition, entrepreneurs pay contributions based on the amount of their income, if the amount exceeds 300,000 rubles. Contributions are calculated based on the product of the minimum wage, which is established at the beginning of the year, as well as the rate of contributions to the Pension Fund, multiplied by twelve:
Minimum wage x Tariff x 12
In 2015, the minimum wage is 5,965 rubles. And the amount of contributions is 18,610.80 rubles. to the Pension Fund and 3650.58 rubles to the Compulsory Medical Insurance Fund.
If the amount of income of an individual entrepreneur is more than 300,000 rubles, contributions are calculated based on the product of the minimum wage established at the beginning of the year and the contribution rate multiplied by 12, plus one percent of the amount of income that exceeds 300,000 rubles for the billing period:
Minimum wage x Tariff x 12 + (Income – 300,000) x 1%
In this case, the amount of contributions cannot exceed the amount of eight times the minimum wage multiplied by the rate of contributions to the Pension Fund and increased by 12 times.
Insurance premiums for individual entrepreneurs in 1C Accounting 8 ed. 3.0
Insurance premiums of individual entrepreneurs in the 1C Accounting 8 edition 3.0 program are reflected as follows. First, the accounting policy must indicate that contributions are paid by an individual entrepreneur. By default, these are contributions to the Pension Fund and the Compulsory Medical Insurance Fund. If an individual entrepreneur voluntarily pays contributions to the Social Insurance Fund, this must also be reflected in the accounting policy by checking the appropriate box.
To calculate the amount of contributions, the program has a special assistant “Payment of fixed insurance premiums”. It is located on the “Accounting, taxes and reporting” tab in the “Insurance premiums of individual entrepreneurs” section.
Here, contributions to the Pension Fund, the Compulsory Medical Insurance Fund, as well as contributions to the Pension Fund from the amount of income exceeding 300,000 rubles are calculated separately.
You can also choose how to pay your fees: from a bank account or in cash using a receipt.
All companies with at least one employee on staff are required to submit insurance premium calculations to the Federal Tax Service. This information is necessary to track the number and income level of employees. Many people have difficulty generating this report, so we have prepared practical material on the features of creating calculations for insurance premiums in the 1C: ZUP 8.3.1 program.
StageI. Preparatory
Employee income accruals are the basis for generating the “Calculation of Insurance Premiums” report. An employee's income may include the following accruals:
- wages;
- monthly bonuses;
- quarterly;
- annual;
- temporary disability benefits;
- vacation pay;
- and so on.
In order to correctly reflect and generate insurance premiums in the program, you should make the appropriate tariff settings (section Salary → See also → Types of insurance premium tariffs). Rice. 1.
The calculation of the base for calculating insurance premiums is the document “Calculation of salaries and contributions” (section Salary → Calculation of salaries and contributions). Rice. 2.
Click on the “Create” button to create a document and indicate the period for calculating salaries and contributions. Then click the “Fill” button to reflect the employees for whom “Salaries and contributions are calculated.” To obtain information about the base for calculating insurance premiums, you can use the “Analysis of contributions to funds” report (section Taxes and contributions → Reports on taxes and contributions → Analysis of contributions to funds). Rice. 3.
The generated salary accruals and insurance premiums are reflected in the document “Reflection of salaries in accounting”. It displays accrued income and insurance premiums for each employee for the month of accrual.
To correctly reflect insurance premiums in the “Calculation of Insurance Premiums” report, you must correctly indicate the status of the insured person (section Personnel → Employees → Insurance link or in the “Individuals” directory). In the personal card of an employee or individual, you must indicate the date of change of status.
StageII. Generating a report
After we performed in the program “1C: ZUP 8.3.1.” After all the necessary settings and charges, you need to proceed to generating the “Calculation of insurance premiums” report. It is filled out in the section Reporting → Certificates-1C reporting. Click the “Create” button to select the “Calculation of insurance premiums” report and indicate the period for generating the report. The document consists of a title page and sections for reflecting information on the calculation of insurance premiums. Section 1 contains data on the obligations of insurance premium payers. It is filled out according to the ten Appendices that relate to it. This section should reflect the total data on insurance premiums required for payment to the budget. More detailed data on the assignment of contributions is provided in the appendices to this section.
Section 2 “Calculations for insurance premiums” is intended for peasant (farm) farms (peasant farms). Section 3 contains personalized information about individuals, that is, a list of personal data about individuals. So, in addition to the full name and SNILS, the TIN, date of birth, citizenship of the employee, information about the employee’s identity document are provided. The data in this section is compiled based on the results of the last three months of the reporting year.
Cases when section 3 of the report “Calculation of insurance premiums” is completed:
- If payments are made to employees under employment or civil law contracts.
- When an employee is on leave without pay.
- When an employee goes on maternity leave, in the calculation of insurance premiums in Section 3 for an employee on maternity leave, a report is generated without filling out subsection 3.2 on payments.
- If the organization has only one employee, including the director, who is the founder.
- If in the accounting quarter accruals and payments were made for dismissed employees.
The title page, Section 1, Subsections 1.1 and 1.2, Appendix 1, Appendix 2 and Section 3 are made up of all organizations and individual entrepreneurs, payers of insurance premiums, making payments to individuals. Rice. 4.
The remaining sections and applications are formed as necessary, if there is information to fill out.
In the program "1C:ZUP 8.3.1." the report “Calculation of insurance premiums” is generated automatically, subject to the conditions for the correct and timely formation of salaries in the program.
To correctly generate the “Calculation of Insurance Premiums” report, you need to update the program to the current version. Since January 2017, the Federal Tax Service Inspectorate has introduced new conditions for accepting reports: personal data of individuals must completely match the data in the Federal Tax Service Inspectorate database. If the data on employees does not match the data in the Federal Tax Service Inspectorate database, the report will not be accepted by the Federal Tax Service Inspectorate.
In this article, we have highlighted the main points that you should pay attention to when generating the “Calculation of insurance premiums” report. To summarize, I would like to note that correct accounting of the accrual and payment of wages and other charges is an advantage for the correct formation of this document. We wish you successful completion of your annual reporting!
Dear readers, submit your reports without any problems! Our consultants have extensive experience in 1C programs and are ready to help you with the generation of any report. Book a consultation.
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At the beginning of the calendar year, the accountant needs to check the insurance premium rates approved for the company by current legislation. It is no secret that with the current level of accounting automation, errors occur only if incorrect information has been entered into the system. Below we will look at how to check the established insurance premium rates in 1C and, if necessary, make adjustments.
Where to look for tariffs in 1C
From January 1, 2017, the Tax Code of the Russian Federation (Part Two) was supplemented with Chapter 34 “Insurance Contributions”, which establishes, in addition to payers and the object of taxation, also the amount of insurance premiums. After checking the tariffs established for your company, you can go directly to the 1C system menu “Directories/Salary Settings/Classifiers/Insurance Premiums”.
In the window that opens you will see the following tabs:
- Insurance contributions, discounts on income;
- Types of income from insurance premiums;
- Limit value of the insurance premium base;
- Insurance premium rates.
We are interested in the last tab “Insurance premium rates”. Here is a list of types of tariffs established by current legislation. Using the ability to search for a type of tariff, we find an individual tariff for your organization, for example, for an agricultural producer paying the Unified Agricultural Tax.
By double-clicking on the cell with the tariff size, we will see a pop-up window that allows you to edit the size of the established tariffs.
You can sequentially select the period for which the rate applies, the type and size of the rate. Insurance premium rates include contributions to pension, social and medical insurance. For the current year they are set respectively in the following amounts: 22%, 2.9% and 5.1%. If any discrepancies are found, you can easily edit the amount of insurance premiums.
In addition to the specified method, setting up insurance premiums in 1C can also be set through the menu “Administration/Accounting Settings/Salary Settings”. Next we find the already known subsection “Classifiers/Insurance Premiums”.
Setting the amount of insurance premiums is done in the same way as described above.
Setting up a contribution to the Social Insurance Fund from the National Tax Service and occupational diseases
Important! In accordance with Order of the Ministry of Health and Social Development of the Russian Federation dated January 31, 2006 No. 55, organizations are required to confirm the main type of economic activity for the previous year. To do this, you must submit the following list of documents to the territorial department of the Social Insurance Fund:
- Application for confirmation of the main type of economic activity;
- Certificate confirming the main type of economic activity;
- A copy of the explanatory note to the balance sheet.
You will find the forms for these applications on the official website of the Social Insurance Fund in the section “Information for employers (reporting forms, forms).”
Based on the information provided, the Social Insurance Fund sets the rate of contribution from the National Social Security and occupational diseases for the next financial year.
After receiving the specified certificate, the accountant must go to the “Administration/Accounting Settings/Salary Settings” menu.
At the bottom of the window that opens, find the “Setting up taxes and reports” tab. In the list of lines on the left, the cursor must be placed on the line “Insurance premiums”. The ability to edit insurance premiums against industrial accidents will be activated.
If necessary, clicking on the “Additional contributions” cell opens the opportunity to select a list of positions with individual insurance premium rates. 1C also allows you to enter additional positions yourself.
It is also possible to set up the contribution rate for accidents and occupational diseases in another way, through the menu “Directories/Salary Settings/Salary Accounting Settings” and then through the already known “Taxes and Reports Settings” tab.
Life does not stand still, as do the changes being made to the laws of our country. So, starting from 2017, calculations for insurance premiums are submitted using the KND form 1151111. These changes were approved by order of the Federal Tax Service of the Russian Federation No. ММВ-7-11/551@ dated October 10, 2016. Previously, a report was submitted to the regulatory authority using the RSV-1 form Pension Fund of January 16, 2014. Naturally, the report in the form KND 1151111 appeared in the 1C ZUP and Accounting programs.
Filling out “Calculation of insurance premiums” in 1C
All actions performed will be performed in the 1C 8.3 ZUP 3.1 program. For the 1C 8.3 Accounting program the principle is the same.
First, let's figure out where in 1C 8.3 Calculation of insurance premiums. Go to the “Reporting, references” menu, select “1C-Reporting”. In accounting: “Reports” - “Regulated reports”.
You will see a window with a list of previously created reports. Create a new one.
In the window that opens, go to the “All” tab.
The previous report on the calculation of insurance premiums was located in the “Reporting to funds” group and was called “RSV-1 PFR”. If you select it now, the program simply will not allow you to create it for the period starting from 2017. The reason will also be indicated here - the report has lost its validity.
The new reporting form is located in the “Tax reporting” group. We recommend adding it to your favorites by double-clicking on the star sign with the left mouse button. It is advisable to remove the out-of-date “RSV-1 PFR” report from your favorites to avoid confusion.
After selecting “Calculation of insurance premiums”, a window will appear where you need to specify the organization and period. In addition, there is reference information on deadlines, responsibilities and changes in legislation.
Yellow and light green report fields are available for editing. However, if inaccuracies or errors occur, it is recommended to edit not the report itself, but the data in the program on the basis of which it was generated.
Description of report sections
- The title page is required to be completed by all those responsible for submitting this report.
- Section 1 reflects the total data on insurance premiums that must be paid to the budget. Detailed data on the purpose of these contributions are located in the relevant appendices of this section.
- Section 2 is not displayed in our example, since it is formed by peasant (farm) enterprises. It will become available when the code for the location of the accounting “124” is indicated on the Title Page.
- Section 3 contains detailed information about individuals, indicating their passport details, TIN, SNILS and other things.
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In 2017, a new reporting form was introduced according to the KND form 1151111 Calculation of insurance premiums. This reporting form should be used by all categories of insurers: legal entities. individuals and individual entrepreneurs who have hired personnel and make payments to individuals.
In this article we will look at how to prepare calculations for insurance premiums in 1s 8.3 in the Enterprise Accounting 3.0 configuration
Please leave the topics that interest you in the comments, so that our experts will analyze them in instructional articles and video instructions.
Let us remind you that the calculation is submitted quarterly, the deadline for submission is the 30th of the month following the completed period. How a report must be submitted to regulatory authorities is determined by the average number of employees. So, if it is more than 25, the report must be submitted electronically, if less, then the report can be submitted on paper.
Calculation of insurance premiums in 1C 8.3 is performed in the 1C-Reporting workplace. By clicking the Create command, a list of report types opens, in it you need to find Calculation of insurance premiums.
A window will open in which you can familiarize yourself with background information on the selected type of reporting (submission deadlines, who submits and the latest changes in legislation). Here you need to enter the main parameters - organization and reporting period. Fill in and click Create.
The report form is displayed in front of you, while it is empty, to start the filling process using the entered information system data, use the Fill command.
Pay attention to the colors of the fields: yellow and green mean that manual edits can be made to these fields. It is worth noting here that if, when filling out, you see errors due to the fact that the data was entered incorrectly in the database, then you should make adjustments in the database itself, and not in the report. For example, if the system informs about the absence of passport data, then it is more correct to enter them into the employee’s card once, rather than manually edit the report each time.
The left part of the form is presented in the form of navigation through the sheets of the report; it contains a title page with general data about the payer and three sections, plus section 1 contains appendices with detailed data on the calculations of insurance premiums made.
If you do not plan to use all sections of the report, for example, section 2 is unnecessary for you, you can hide its display and not print it. To do this, open the More menu, find the Settings line, and on the Partition Properties tab, uncheck the boxes for unnecessary partitions.
To verify the correctness of reporting in 1C, a check function is available, launched by the command Check control ratios. The results of such a check will be displayed on the screen in a table. Here you can view individual indicators by clicking on the desired cell with their ratio.
If you plan to submit a report on paper, then you need to print it, for this there is a Print command.
To submit a report electronically, you will need to upload the calculations to disk using the Upload → Electronic submission command, here you need to select the storage location for the saved file.
You can first check the report for compliance with the requirements of the electronic presentation format using the Check upload command.
Also in the 1c program there is a function of sending a report to regulatory authorities directly from the program; it is available only if the 1C-Reporting service is connected. The Send command is intended for its use.
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