The 1C: Accounting program has some functionality for the implementation of personnel records, calculation and payroll. Of course, these functions are not as extensive as in the 1C: Salary and Personnel Management program, but for small organizations they are more than enough.

Calculation of insurance premiums in 1C: Accounting

Before performing operations for calculating contributions in the 1C: Accounting program, it is necessary to set up their accounting and calculation. To do this, go to the “Salary and Personnel” menu, where you need to select the “Salary Settings” item.

Next, you should follow the “Insurance Premiums” hyperlink, which is located in the “Classifiers” section. In the window that opens, you can see all the main parameters set by the program for calculating and calculating contributions. As a rule, all these registers are already filled with all the necessary information that complies with current legislation.

After reading this information, you need to move on to directly setting up accounting for contributions to extra-budgetary funds. To do this, in the “Salary Settings” form, select the item called “Salary Accounting Procedure”. In the file that appears at the very bottom, you need to follow the link that will lead to setting up insurance premiums. This link is called “Set Up Taxes and Reports.”

In the dialog box that appears, go to the “Insurance Premiums” section, where you fill in all the required fields.

There is one more setting that should be made to ensure that insurance premiums are correctly reflected in the accounting system. In the “Salary Settings” form, you need to select the “Cost Items for Insurance Premiums” item. It is the correct setting of this item that allows you to reflect all mandatory contributions from employee salaries in the accounting system.

After the transition to this item has been made, a list filled in by the program will appear, which, if necessary, can be supplemented or adjusted.

The calculation of insurance premiums in the 1C: Accounting program is carried out simultaneously during the calculation and calculation of salaries. The entire procedure for calculating insurance premiums can be seen by going to the “salary calculation” document and going to the “Contributions” tab. The amount of contributions can be adjusted manually.

This document generates the following entries: the debit indicates the expense account to which the salary of a particular employee was allocated. The following accounts are reflected for the loan:

• 69.01 – for the amount due for payment to the social insurance fund;
• 69.03.1 – for the amount payable to the federal compulsory health insurance fund;
• 69.11 – well, the amount accrued to the compulsory social insurance fund;
• 69.02.7 – for the amount accrued for compulsory pension insurance.

Recalculation of insurance premiums

Note 1

In any organization, a situation may arise when it is necessary to make adjustments to the organization’s previously accrued insurance premiums. For these purposes, in the 1C: Accounting program there is a document called “Recalculation of insurance premiums”.

You can find this document in the “Salaries and Personnel” section.

First, you should fill out the header of this document. The header should indicate the month of accrual, as well as the billing period. In the event that you need to make an additional accrual, but not affect past periods, you should check the box in the “Independent additional accrual to correct errors” field. If additional accrual needs to be done retroactively, then you should check the box “Register for an adjusting report for the previous period.”

Hello dear visitors. In today's article we will talk about how to 1C ZUP 3.1 (3.0) reflect additional charges (recalculation) of insurance premiums at additional rates in the current month for previous periods for which reports have already been submitted, and how to make this happen automatically in the program. Let's look at the features of the program's behavior (let's delve into the intricacies of forming movements in the " Accounting for income for calculating insurance premiums"), and also let’s see how such additional accruals are reflected in the regulated reporting of RSV-1. As always, we will study all the questions using a simple example.

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In our example, on June 1, 2016, an employee was hired for a position for which an additional tariff was not specified. The organization maintains a staffing table; in the “Settings” section - Personnel records - Setting up staffing schedule, the checkbox is selected - Staffing is maintained, therefore, it is in the staff unit on the “Additional” tab that the parameters for calculating insurance premiums for additional tariffs are set (you can read in detail about setting up the calculation of additional premiums). In our case, all settings data fields are empty, i.e. Contributions at additional rates are not calculated from the employee.

Let's check if this is true. Let’s pay the employee’s salary for June and see that on the “Contributions” tab in the column “PFR (harmful without s/o)” and in the column “PFR (heavy without s/0)” contributions were not calculated.

After submitting reports for the 2nd quarter, it turned out that it was necessary to calculate insurance premiums at additional rates from the employee hired for this position. What needs to be done in the ZUP program 3.1 (3.0) so that in July, when calculating salaries, additional contributions for June are accrued? First, you need to open the document that approved this staffing unit ( Approval of staffing dated 06/01/2016) and on the “Advanced” tab check the box - Contributions are collected for those employed in jobs with early retirement. Secondly, to determine the percentage of the tariff, indicate the working conditions - in our example this is Working with hazardous working conditions, subparagraph 1 of paragraph 1 of Article 27 of the Law “On Labor Pensions in the Russian Federation”.

Let's review the document Approval of staffing. Thus, we make it clear to the program that as of June 1, 2016, these contributions still needed to be calculated. Next, we will calculate the salary for the month of July and see whether additional insurance premiums will be charged for June. We expect that on the “Contributions” tab we will have 2 lines: for July current contributions and for June additional assessments of contributions at additional rates.

However, we see that our contributions were calculated only for JULY, and additional accruals for JUNE did not occur. What is the reason? Unfortunately, it is not enough to just set the setting in the staffing position - . It is also necessary to RE-CHECK (but not recalculate) the document for JUNE . What is this for?

The fact is that when we accrue some income to an employee, the program records the status of this income in a special register for the purpose of accounting for insurance premiums. Let's open the document Calculation of salaries and contributions for JUNE and see what we have recorded in this register. So, an income amount of 30,000 rubles (column “Amount”) is entirely subject to insurance contributions (column “Type of income”), but is not subject to contributions for those employed in jobs with early retirement. Column “Is subject to contributions for those employed in jobs with early retirement” not filled.

Why does the program behave this way? The fact is that at the time of the document Calculation of salaries and contributions dated June 30, 2016, the checkbox was not checked in the staffing position Contributions are collected for those employed in jobs with early retirement. Now we have set this setting, accordingly it is necessary to post the document Accrual of salaries and contributions for JUNE again, so that in the register Income accounting for calculating insurance premiums this income (30,000 rubles) was recorded as subject to contributions for those employed in jobs with early retirement.

So, let's revise the document. Now on the register Income accounting for calculating insurance premiums income (30,000 rubles) was registered as subject to contributions for work with hazardous working conditions.

Next, let's return to the document. Calculation of salaries and contributions for JULY and on the “Contributions” tab, click on the “Recalculate contributions” button. Now the program will see that in June income was registered from which contributions at the additional tariff had to be calculated. Accordingly, our contributions were accrued and another line appeared in which, the column “Month of receipt of income” - June 2016, column “PFR (harmful without s/o)”— 2,700 rubles (9% of the base 30,000 rubles).

Reflection of recalculation of insurance premiums in DAM-1

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Now let's see how this additional charge will be reflected in the reporting. From the section “Reporting, certificates” - “Quarterly reporting to the Pension Fund of the Russian Federation” we will generate the RSV-1 report for the 3rd quarter of 2016 and see how it will reflect the additional accrual of insurance premiums for additional tariffs for June and the current accruals for July. (To keep the example simple We will not accrue anything to the employee for August and September)

Let's open general Sections 1-5.

As we can see, the program reflected the employee’s entire income and contributions at the additional rate were calculated correctly.

It is in this way that 1C ZUP 3.1 (3.0) needs to be reflected automatic additional calculation of insurance premiums at an additional rate, if we discovered our error (we did not indicate in the settings the need to calculate contributions in time) and want to correct it, as well as send corrective information as part of the next quarter’s reporting.

That's all for today. See you again!)

What to do if the accrued income was incorrectly classified in terms of making insurance premiums for it? For example, financial assistance allocated to an employee was considered income not considered subject to taxation.

The program has a document “Registration of one-time accruals for employees of organizations”, in which in the “Additional accruals” tab there is a submenu “Accrual” and “Basis Agreement”, under which in our example there will be “Material assistance”. When you click, a window will appear in which you can select “Type of income” on the “Contributions” tab. In this case, we see the line “Income that is not subject to insurance premiums.”

Also, let’s say, in the first quarter the same employee was accrued a taxable salary with a contribution to the Pension Fund. The quarterly report has already been generated and submitted, and it did not indicate the amount of financial assistance issued to the employee. The same contributory salary was accrued in the second quarter. The accountant himself noticed a mistake: insurance premiums were not paid from financial assistance (taking into account the discount provided by law - partially).

Correcting the error

It will be necessary to calculate the type of income based on insurance premiums: in this case, this means that we need to confirm that it is subject to contributions, being financial assistance. Having independently changed the type of taxation, we must take into account that there cannot be automatic registration of the amount of income and recalculation of contributions.

For this we need:

• create a document called “Recalculation of insurance premiums”;
• Click on “Fill” to review the accounting for insurance premiums for the billing period;
• if necessary, recalculate them.

Using this document, we will be able to compare income and contributions that were accrued and registered earlier for all months of a given billing period (this includes the month when the recalculation was made) with the amounts that needed to be calculated taking into account the current parameters reflected in the calculation contributions. It can be:

• rate,
• insurance status,
• a certain type of taxation, etc.

If differences are found, the incorrectly indicated income will be re-registered in the document, taking into account the updated parameters. Plus, the program will add additional contributions based on detected changes.

In the example we are considering, “Recalculation of insurance premiums” will reverse material assistance that was erroneously recorded as a non-taxable object and then registered as partially taxable income.

Things to consider

Based on which of the methods recommended by the Pension Fund requires showing the correction made in the report, you can select “Registration of recalculation results” in the program: when generating a report for the current period when preparing the next planned calculation of DAM-1 for the quarter, which includes the month, Whenever recalculation is made, section 4 and line 120 will be filled in based on the recorded data, and a corrective section 6 will be automatically created.

When filling out section 4, the amounts of contributions and income from sections 1-2 and the original section 6 will not be taken into account. This means that amounts from the beginning of the year will be reflected in them without taking into account corrections for previous periods.

In the amended report for the previous period, recalculations will be recorded, so to speak, “retroactively”, as if changes were made to the documentation for previous periods. However, the history of recalculations will still be saved, which means that the first documents and updated recalculations will be separately available in the database.

To apply this method of registering the result of recalculations, you will need to generate an updated calculation for the previous period where an error was made - for us this is the first quarter, and the Pension Fund should be able to accept it. To create this calculation, in the reporting document marked as accepted by the Pension Fund, select “Copy as corrective” for the first quarter. Next, we will reformat the copied report so that the recalculation amount that was recorded later is automatically displayed there.

How to calculate insurance premiums in the 1C Accounting 8.3 program?

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

Contribution accounting settings

The taxation system used in the organization must be indicated in the accounting policy. Settings related directly to contributions are set in the same form as “salary settings”:

Salary and personnel/ Directories and settings/ Salary accounting settings

Here in subsection 1C 8.3 “Contributions: tariffs and income” you can preview background information: a list of current discounts, types of contribution income, values ​​of the maximum base value, types of tariffs.

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

To directly set up contributions, you need to go to the “Main” subsection in the same form and open the salary accounting settings form for the organization. In it, on the “Taxes and Payroll Contributions” tab, you should fill in:

• Type of insurance premium rate and the period from which it is valid. Tariff types are available that correspond to the applicable taxation system (OSN, simplified tax system, UTII).
• Parameters for calculating additional contributions. If our organization employs people in such professions as pharmacists, miners, members of flight crews or crews of sea vessels, you need to check the box and fill out a list of positions or vessels for this category (they are available via the links). Marks are also placed here in case of employment of workers in difficult or harmful working conditions and the use of a special assessment of working conditions.
• Contributions from NS and PP. It is necessary to indicate the contribution rate approved for the organization by the Social Insurance Fund.

Charges subject to contributions in 1C

Each employee is assigned an accrual for payroll calculation. There are also accruals for paying sick leave or vacation. All of them are available in the accrual directory.

Salary and personnel/ Directories and settings/ Accruals

In the accrual form there is a “Type of income” detail, which determines whether this accrual will be subject to contributions. The reference book already contains the accrual “Payment based on salary”, which has the type of income “Income fully subject to insurance contributions”, and accruals for sick leave with the type of income called “State benefits of compulsory social services”. insurance paid at the expense of the Social Insurance Fund.”

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

Cost items for insurance premiums

Cost items are needed for proper accounting of contributions. The program already has articles that are used by default: “Insurance contributions” and “Contributions to the Social Insurance Fund from NS and PZ” (as well as similar articles for UTII). Their list is in a special reference book. Please note that cost items for contributions are “tied” to cost items for accruals.

Salaries and personnel / Directories and settings / Cost items for insurance premiums

If you need to use other items, you can add them to the directory, indicating the connection with cost items for accruals.

Calculation of insurance premiums

This operation is performed automatically by the standard document 1C 8.3 Accounting “Payroll”, simultaneously with payroll.

Salary and personnel/ Salary/ All accruals

Once employee accruals are completed, the Contributions tab displays the calculated premiums. The calculation is carried out according to the type of contribution tariff for a given organization, as well as the types of income accruals.

When carried out, this document, in addition to postings for payroll, also generates accounting entries for calculating contributions. Postings are made to the debit of the same accounting accounts to which the salaries of these employees are attributed, and to the credit of the subaccounts of accounting account 69 “Calculations for social services”. insurance and security." Cost items for insurance premiums are used as analytics.

Analytical reports on insurance premiums

Salary and HR/ Salary/ Salary reports

The report “Taxes and contributions (briefly)” – displays for a given period for each employee and a summary of accrued contributions and personal income tax.

The report “Analysis of contributions to funds” - displays an analytical table for each type of contribution in the context of tariff types and charges, displaying non-taxable charges and excess of the maximum base (if any).

Here, in the “Salary Reports” section, a unified “Insurance Contributions Accounting Card” is available. It can also be generated from the “Payroll” document (the “Contributions” tab).

Based on materials from: programmist1s.ru

21.09.2018 17:33:15 1C:Servistrend ru

Calculation of insurance premiums in 1C 8.3

Many accountants are concerned about the question of how to correctly calculate insurance premiums in 1C 8.3 Accounting. The configuration functionality allows you to perform this operation. The first step is to make the appropriate settings in our information database. To do this, go to the “Salary and Personnel” section and then select the “Salary Settings” item.

Let's return to the main salary settings menu and go to the “Salary accounting procedure” section in the “General settings” item. Next, let’s go to the accounting settings of a specific organization, if there are several of them in the information base, and in the window that opens, click on the “Setting up taxes and reports” hyperlink.

We will be interested in the “Insurance premiums” section. It should be noted that the minimum tariff rate for tax and labor protection is 0.2%. In addition, it is possible to set up additional contributions for certain professions who are entitled to them.

You can also set a setting according to which voluntary insurance contributions for a funded pension will be transferred. Cost items for insurance premiums are determined in the “Reflection in accounting” section of the salary settings. To do this, you need to follow the hyperlink “Items of costs for insurance premiums”.

The next step is setting up the payment of insurance premiums for various accruals - vacation, salary, sick leave and others. To do this, in setting up your salary in the “Payroll calculation” section, click on the “Accruals” hyperlink. A list of all existing accruals will open and then for each accrual you can set the appropriate value in the “Type of income” field.

Contributions are calculated along with the salary in the “Salary calculation” document. Accrued contributions can be viewed on the “Contributions” tab. The data is calculated automatically by the program, but it is possible to adjust the amounts manually.

Let’s look at the document entries, namely the entry we are interested in, “Social Insurance Calculations”. The program by default assigned it to account 69.01 for Credit and account 26 for Debit.

There is also the possibility of recalculating contributions. Here you cannot do without the document “Recalculation of insurance premiums” in the “Salaries and Personnel” section. In the new document we indicate the month of registration, period and organization. If you do not need to change the data for previous periods, then just check the first box “Independent additional calculation of contributions to correct errors,” otherwise check the box next to the second box. Then click the “Calculate” button.

In order to reflect the payment of contributions, we will enter a bank statement document. To do this, go to the “Bank and cash desk” section and select the “Bank statements” item. Next, in the window that opens, click on the “Write-off” button. Let's fill out the created document.

In the “Type of transaction” field we indicate that this is a tax payment and in the “Tax” field we set the value “Insurance contributions to the Social Insurance Fund”. After filling out the necessary details, we submit the document. Report 4-FSS “Calculation of accrued and paid insurance premiums” must be submitted to the regulatory authority quarterly. To generate a report, in the “Salaries and Personnel” section, select the “Reporting to the Social Insurance Fund” item. Next, click “Create”. Select the period and organization and in the open window click “Create” again.

After this, a blank report form will open, which must be filled out using the appropriate button, checked for errors and sent to the regulatory authority.

If you still have questions about conducting documents in 1C 8.3, we will be happy to answer them as part of a free consultation.