From January 1, 2017, the Tax Code of the Russian Federation was supplemented with a new chapter No. 34 “Insurance premiums”. It established not only the objects and tax payers, but also the amounts of insurance premiums. In the 1C program, you can check the tariffs for your company at the following address: in the “Directory” menu item, select “Salary Settings”, then “Classifiers”, and then “Insurance Premiums”.

A window will open containing the following tabs:

• Insurance premiums, income discounts;
• Limit value of the insurance premium base;
• Types of income from insurance premiums;

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

By double-clicking on the tariff size cell, a context window will appear with the fields of the established tariffs that can be edited.

Here you can choose the type and size of the tariff, as well as its validity period. These tariffs include: health insurance, social insurance and pension insurance. Today they have the following tariffs: 5.1%, 2.9% and 22%. If it turns out that the program has other parameters, you can easily change them to the current ones.

This setting of insurance premiums in 1C is most often used, but there are other options. You can use the following address: “Administration/Accounting parameters/Salary settings” and there find the required item “Insurance premiums”.

Setting up a contribution to the Social Insurance Fund

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

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

You can download an example application from the FSS website.

The contribution rate for accidents (AC) and occupational diseases is provided in the form of a certificate and is established on the basis of submitted documents.

When the certificate is received, the accountant must enter the data into the program. To do this, go to the “Administration” menu, select the “Accounting Options” menu item, and select “Salary Settings” there.

A window will open, at the bottom of which there is another tab “Setting up taxes and reports”, which also needs to be opened. In the list on the left, select the line “Insurance premiums” and edit the norms of insurance premiums from the NS at work.

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

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

Insurance premium rates in 1C

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

• Go to the main menu, select the “Directories” section, then the “Salaries and Personnel” block, in it the “Salary Settings” position;

• We go to the main menu, select the “Administration” section, in it the “Program Settings” block and then “Accounting Parameters”.

The window “Parameters for calculating premiums” opens in front of us, go to the tab “Insurance premium rates”. Next, click on the “Find” button, in the first field “Where to look”, select, for example, “Tariff type”, then in the “What to look for” window, the required type in the work, it could be, for example, “Organizations using OSN, except with /x manufacturers".

After this, rows are opened in the tabular section for all periods of the tariff, indicating:

• Period;
• Vida;
• Transcript for all funds.

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

Contribution rate to the Social Insurance Fund from NS and PZ in 1C

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

• “Directories” - “Salaries and personnel” - “Salary settings”;
• “Administration” - “Program settings” - “Accounting parameters”.

A window will open with the settings for salary accounting, put in the “Organization” field and click on the “Find” button, select in the “Where to look” field - “Contribution rate to the Social Insurance Fund from taxes and payroll”, and in the “What to look for” field - there will be a tariff, corresponding to what is specified in the notification that you received from the FSS, it is assigned depending on the class of professional risk.

Every year you need to confirm a certificate provided to the Social Insurance Fund about the percentage of revenue for the main types of economic activity of the company, in order to establish a tariff for an accident or occupational disease.

How to change the contribution rate to the Social Insurance Fund from NS and PZ in 1C

By standing on any column of the line of the previous photo, in which the tariff in the Social Insurance Fund from the National Tax Service and the Pension Fund is registered, on the right side of the mouse, double-click to open the “Salary Accounting Settings” window. We go to the “Taxes and contributions from the payroll” tab, move the mouse cursor down and find the position “Contributions from tax and payroll”, indicate the rate and the number from which it begins to operate.

Don’t forget, at the beginning of the year you need to confirm the tariff and track the change; if it changes, promptly change it in the 1C database.

ATTENTION: similar article on 1C ZUP 2.5 -

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

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

So let's talk about premium settings first. Firstly, we need to correctly set up the accounting policy in the program for calculating insurance premiums in the information about the organization. To do this, go to the Settings section - directory Organization details, our organization “Alpha” will open and on the Accounting policies and other settings tab, click on the Accounting policies link. Now, in the window that opens, you need to select the type of insurance premium rate. By default, the program sets the tariff applied under the “main taxation system, except for agricultural producers.” This type of tariff can be changed by selecting from the appropriate list. In our example, we will use exactly this tariff - Organizations using OSN, except agricultural producers. Here you should also indicate Contribution rate to the Social Insurance Fund NS and PZ(Social Insurance Fund for Accidents and Occupational Diseases). Next, select a group of checkboxes:

• There are employees with the right to early retirement, the checkbox must be checked if the organization has such employees, i.e. work in harmful and difficult working conditions.
• The results of a special assessment of working conditions are applied, check the box if the organization has carried out a special assessment of working conditions. Also establish information about these working conditions in the employee's staff unit.

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

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

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

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

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

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

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

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

It is necessary, first of all, to establish the status of the insured person. In our information base, which was formed based on the results of previous articles from the current series of publications (), all employees are Citizens of the Russian Federation, but the program also allows you to keep records of foreign employees. Moreover, the set of statuses for foreign citizens is quite large. If you have such employees working in your organization, then you should correctly identify and correctly set their status.

You can see this in the screenshot below.

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

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

Calculation of insurance premiums in the documents “Calculation of salaries and contributions” and “Dismissal” in the 1C ZUP 3.0 (3.1) program

✅ Seminar “Lifehacks for 1C ZUP 3.1”
Analysis of 15 life hacks for accounting in 1C ZUP 3.1:

✅ CHECKLIST for checking payroll calculations in 1C ZUP 3.1
VIDEO - monthly self-check of accounting:

✅ Payroll calculation in 1C ZUP 3.1
Step-by-step instructions for beginners:

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

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

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

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

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

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

In order to check whether insurance premiums for an employee have been calculated correctly, we will open for clarity the rates of insurance premiums in force during a given period. To do this, in the “Taxes and Contributions” section, open the directory Types of insurance premium rates. For our organization, as you remember, the tariff type has been selected - Organizations that apply OSN, except for agricultural producers, select this tariff and double-click on it. In the window that opens, follow the link Insurance premium rates, and now all rates for this type of tariff for different periods will open. Now the rates for 2015 are in effect, and we will use them to check the calculation.

Now, let’s return to the “Individual accounting card for the amounts of accrued payments and other remunerations and the amounts of accrued insurance premiums for 2016” for employee A.M. Ivanov. In the monthly column October the payment to the employee for the month and cumulative total from the beginning of the year is reflected, as well as the amount not subject to insurance contributions. In the same column, the base for calculating insurance contributions to the funds is calculated, and accrued contributions are reflected accordingly, broken down by fund.

Those. in order to obtain the basis for calculating insurance contributions to the funds, it is necessary to subtract this non-taxable amount from the employee’s total accrued salary for the month. What we actually see in the card is that the base for calculating insurance premiums to compulsory pension insurance, the Compulsory Medical Insurance Fund and the Social Insurance Fund was 14,285.71 rubles (16,221.20 – 1,935.49). Let's check whether insurance premiums to the funds for October were calculated correctly in accordance with the established tariffs.

1. Accrued insurance premiums for compulsory health insurance: 14,285.71 *22/100=3,142.86 rubles.
2. Accrued insurance premiums for compulsory medical insurance: 14,285.71*5.1/100=728.57 rubles.
3. Accrued insurance contributions to the Social Insurance Fund: 14,285.71*2.9/100=414.29 rubles.

Everything is calculated correctly.

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

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

So, from the report we see that the Pension Fund calculated 20,154.52 rubles for compulsory pension insurance. Let's create a document and select Payment type - PFR - at the total tariff from January 1, 2014Analysis of contributions to funds

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

In October, 2,656.74 rubles were transferred to the social insurance fund for temporary disability insurance. Let's create a document Payment of insurance contributions to funds, select Payment Type – Social Insurance Fund, temporary disability insurance, payment date 11/10/2016, copy the amount from the report Analysis of contributions to funds in the Amount field. Here you should also indicate the date and number of the payment order, since this information is required in the 4FSS report. Let's review the document.

Also, 183.22 rubles were transferred to the social insurance fund for accident insurance for October. Let's create a document Payment of insurance contributions to funds, select Payment Type – FSS, accident insurance, payment date 11/10/2016, copy the amount from the report Analysis of contributions to funds in the Amount field. Here you should also indicate the date and number of the payment order, since this information is also required in the 4FSS report. Let's review the document.

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

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

This is why a document is introduced into the program Payment of insurance premiums to funds. I will tell you in more detail about all the regulated reports that can be generated in the ZUP 3.1 (3.0) program in the following publications.

So, in today’s article we talked about how to set the necessary settings in the program for calculating insurance premiums and about the documents in which they are calculated. What document should I use to pay accrued insurance premiums to the funds, and how will they be reflected in the reports?

That's all I have for today. All the best!!) Stay tuned for the next publications.

The 1C 8.3 Accounting 3.0 program has some functionality for maintaining personnel records and. It is certainly not as advanced as in 1C: Salaries and HR Management, but still, in small organizations it is quite sufficient. Documentation and reporting complies with the law and is constantly maintained and updated. In this article we will look at the main aspects of accounting for insurance premiums in 1C 8.3 and recommendations on what to do if they are not charged.

Before you start calculating insurance premiums, you need to do a little setup of the program. The correctness of the calculations depends on it. Insurance premiums are a serious matter, so do not neglect the settings and be careful.

If you have not previously indicated the taxation system of your organization, be sure to do so in.

Accounting setup

First of all, let's start setting up accounting for our contributions. They are set up in the same place as the salary. In the “Salary and Personnel” menu, select “Salary Settings”.

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

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

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

In the window that opens, go to the “Insurance Premiums” section and fill in the required fields.

The tariff for NS and PP is set depending on the main type of activity for the previous year. The minimum tariff is 0.2 percent. It is approved by the FSS, to which documents are submitted every year to confirm the main type of activity.

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

Cost items

There is one more setup you need to make to get your insurance premiums correct. In the salary setup form, select “Cost items for insurance premiums.” This is where the procedure for reflecting mandatory contributions from the payroll fund on accounting accounts is set up.

A list already filled in by default will open in front of you. If necessary, it can be supplemented or adjusted.

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

Accruals

There are many different types of accruals. This includes salary, sick leave, vacation and others. For each of them, you need to configure whether insurance premiums should be paid from them.

Let's return to the salary settings form. In the “Payroll calculation” section, select the “Accruals” item.

A list of all charges will appear in front of you. They can be edited or new ones added.

Open any accrual. You will see the “Type of Income” field. It is the value indicated in it that will determine whether insurance premiums will be calculated on it or not. In our example, we opened one of the standard accruals, so everything is already filled in here, but when adding new ones, do not forget to indicate the type of income.

Calculation of insurance premiums in 1C 8.3

Insurance premiums are calculated simultaneously with salary calculations. They are located on the “Contributions” tab of the relevant document. They are calculated automatically and subject to manual adjustment.

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

Everything turned out as planned. We left the debit account as 26 by default, but if necessary, it can be changed in the salary settings (item “Salary accounting methods”).

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

Reports

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

“Analysis of contributions to funds”

This report provides detailed and summary information on the amounts of contributions by type, indicating charges. The report generation period is specified by the user.

“Taxes and fees (briefly)”

This report is very convenient for monthly generation. It is displayed by employee.

“Insurance premium accounting card”

Recalculation of insurance premiums

There are situations when it is necessary to adjust previously accrued insurance premiums. To do this, in the 1C: Accounting program, use the document “Recalculation of insurance premiums”.

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

To view the type of insurance premium tariff in 1C 8.3 without NS and PZ, open the tab Insurance premium rates:

Let’s set the tariff for Taxpayer Invoices and Taxpayer Orders by selecting the bookmarks Salary settings – :

And set the start date for applying the tariff in the 1C 8.3 Accounting database:

In 1C 8.3 you can view the tariffs in force in previous periods using the function Story.

Where in 1C 8.3 to change the rate of insurance premiums for accidents

On the bookmark Salary and Personnel choose Salary settings:

In this register, it is useful to view the maximum amounts of insurance premiums by year and set the tariff for contributions from accidents and occupational diseases (AS and OZ):

Basic tariffs for non-state funds in the 1C 8.3 Accounting database are set by default. However, the tariff for NS and PP must be set independently.

Let us remind you that the tariff for tax and income tax is set depending on the main type of activity for the previous year. To do this, documents are submitted to the FSS annually. The minimum tariff for NS and PP is 0.2%.

To view the maximum value of the base in 1C 8.3 Accounting, you must select the tab Limit value of the insurance premium base:

Reflection of insurance premiums in accounting

Accounting for transactions on insurance premiums is reflected in account 69 Calculations for social insurance and security.

To determine the cost accounting account, it is necessary to determine in which departments the employees work (administrative, production, support, sales personnel, etc.). Thus, the accrual of contributions is reflected in the debit of the following cost accounts:

• Account 08 – for employees involved in the process of creating future fixed assets;
• Account 20 – for production personnel directly involved in the production process (release) of products;
• Accounts 23, 25, 28, 29 – for personnel who are indirectly related to the production process;
• Account 26 – for administrative personnel;
• Account 44 – for personnel engaged in trading activities (salespeople, managers, drivers, cleaners, etc.);
• Account 91 – for employees who are engaged in non-core activities.

By default, the 1C 8.3 Accounting program already has accounting account 26 installed - the most commonly used among cost accounting accounts:

• Account 26 for the entire organization can be used by organizations engaged in the provision of services.
• Also, account 26 can be used in accounting by production and trade organizations to account for the calculation of wages and contributions of administrative personnel.

Calculation of insurance premiums in 1C 8.3 Accounting is generated automatically when registering Payroll:

In the general list, select the desired salary month:

Open the window and start viewing already automatically calculated insurance premiums:

In 1C 8.3 Accounting, it is possible to view transactions (accounting records) for cost accounts (accounts 08, 20, 23, 25, 26, 28, 29, 44, 91) by clicking on the function DtKt:

How to set up cost items for insurance premiums in 1C 8.3 Accounting

For each type of accrual in the 1C 8.3 program the following are specified: Salary and personnel – Salary settings – Accruals:

Right click and select function Change, you can view which account will reflect this or that type of accrual and the insurance premiums directly related to it:

As it was written earlier, it is important to determine which account to assign the accrual of wages and contributions depending on the employee’s activities. For example, if an employee belongs to the administrative staff or the organization is engaged in providing services, then all expenses will be reflected in account 26.

It is worth noting that in 1C 8.3 Accounting, the account for accounting for the costs of insurance premiums is inextricably linked with the account for accounting for the costs of payroll. Therefore, by selecting an account for a specific accrual, the 1C 8.3 program will assign accrued contributions to the same account.

It should also be noted that the accrual of benefits at the expense of the Social Insurance Fund is not included in cost accounts. The accounting record of accrued benefits will look like this:

• Dt 69.01 subaccount Insurance costs;
• Kt 70 Payroll calculations.

In order to view the accrual and payment of insurance premiums for any period (month, quarter, half-year, year, etc.), a balance sheet is generated in 1C 8.3 Accounting. To create it, you need to select bookmarks Reports – Account balance sheet:

How reports are generated to the Pension Fund of Russia, extra-budgetary funds and the tax authority in 1C 8.3 Accounting

Information on accrued insurance premiums is stored in registers, from which reports are generated to extra-budgetary funds and the tax authority. To do this, on the tab Salary and personnel need to open Salary reports:

From section Analysis of contributions to funds:

You can obtain detailed information on taxable amounts by type of accrual and by type of contribution for any period:

For generalized information on accrued contributions and personal income tax, a register is created in 1C 8.3 Accounting Taxes and fees (briefly):

This type of report can be printed on paper monthly:

You can annually print out on paper and verify the accrual amounts for each employee by creating the form recommended by the Pension Fund of Russia Cards for individual accounting of the amounts of accrued remunerations and payments, as well as accrued insurance premiums for the year:

The card for recording insurance premiums in 1C 8.3 Accounting, in which data on accruals is reflected monthly and cumulatively from the beginning of the year, can have the following form:

Recalculation (adjustment) of insurance premiums

Sometimes accountants in the 1C 8.3 Accounting 3.0 database have to recalculate contributions for previous periods. To configure automatic recalculation in 1C 8.3, you need to use the tab Salary and personnel choose Recalculation of insurance premiums – Create:

To correct errors for previous months that do not affect the previous reporting period, check the box next to the item Independent additional assessment of contributions to correct errors, having established the month in which the adjustment is reflected and the date (last day of the month).

On the bookmark Income information method Selection select the employee for which additional contributions are calculated, as well as the amount:

If the additional accrual affects the previous reporting period for which it will be necessary to submit an adjustment (updated) report, then you must additionally check the box next to the item Register for a clarifying report for the previous period. After automatic calculation of additional charges, click Swipe and close.

Reflection of contributions and accruals to individuals who are not employees

In the economic activities of an organization, payments may be made to individuals who are not employees of the organization, but from whom contributions are paid (except for NS and PP). For example, under civil law agreements (GPC).

In this case it is necessary Create document Contribution accounting transactions via bookmark Salary and personnel: