The employer is obliged not only to calculate and pay salaries to his employees, but also to make insurance contributions for them: to the Pension Fund of the Russian Federation, for compulsory health insurance and to the Social Insurance Fund. In this article we will look at the procedure and features of settlements with the Social Insurance Fund in terms of accounting.
Social insurance: calculation of contributions
Payment of contributions to the Social Insurance Fund guarantees the employee the receipt of benefits when going on sick leave or payment for maternity leave in the event of such insured events. To consider the accounting procedure for settlements for social insurance Let us recall the main points of calculating contributions to the Social Insurance Fund.
The calculation base for contributions is payments accrued by the employer to individuals working in labor and certain types civil contracts(Article 7 of Law No. 212-FZ dated July 24, 2009). State benefits, compensation and a number of payments specified in Article 9 of Law No. 212-FZ are not included in the base.
Contributions for sickness and maternity insurance are calculated as follows:
- not yet exceeded size limit base, contributions are calculated at a rate of 2.9%;
- when the maximum taxable base is exceeded, contributions are not accrued.
The current limit for social security contributions in 2016 is 718,000 rubles, and in the coming 2017 it will increase to 755,000 rubles.
In addition, employers must pay contributions to the Social Insurance Fund for “injuries”, this is insurance against occupational diseases and industrial accidents. The rates of this contribution are determined by the main type of activity of the employer: the more dangerous the work, the higher the class of profrisk and the contribution rate. In 2016, the rates established by law dated December 22, 2005 No. 179-FZ (as amended on December 14, 2015) are in effect; they range from 0.2% to 8.5%.
Accounting for settlements with the Social Insurance Fund
All organizations must now keep accounting records, and individual entrepreneurs and private practitioners are exempt from mandatory accounting if they keep records of indicators necessary for correct taxation (clause 2 of article 6 of law dated December 6, 2011 No. 402-FZ).
To keep records of payments for social insurance and security, there is account 69. In the Social Insurance Fund, subaccounts are created for account 69:
- 69.1 – settlements with the Social Insurance Fund for contributions (benefits, including “sickness” and in connection with maternity),
- 69.11 – settlements with the Social Insurance Fund for insurance against accidents at work and occupational diseases (“injuries”).
Calculation of insurance premiums is maintained by debiting accounts that are intended for calculating wages to employees: 20, 23, 25, 26, 29, etc. When the salary is accrued, entries are made for the calculation of insurance premiums, including in the Social Insurance Fund:
Dt 20 (23, 25, 26, etc.) – Kt 69.1 - insurance premiums are accrued to the Social Insurance Fund,
Dt 20 (23, 25, 26, etc.) – Kt 69.11 - contributions for “injuries” are accrued.
If the Fund accrues penalties and fines to the organization, for example, for late payment of contributions, then they should be attributed to losses:
Dt 99 – Kt 69.1 - penalties and fines were assessed for payment to the Social Insurance Fund.
Contributions to the Social Insurance Fund can be reduced by the amount paid by the organization:
- benefits from the Social Insurance Fund:
Dt 69.1 – Kt 70 - the employee was accrued benefits from the Social Insurance Fund;
- treatment in sanatoriums and resorts for workers in hazardous industries:
Dt 69.1 – Kt 73 - payment for the trip at the expense of the Social Insurance Fund (in whole or in part).
Accrued contributions for “injury” can also be reduced by:
- payments made to victims of accidents at work:
Dt 69.11 – Kt 70 - benefits for an employee who is injured or has an occupational disease.
Pay all insurance premiums it is necessary no later than the 15th day after the end of the month for which the salary was accrued. A separate payment order is generated for each type of contribution. After payment, based on the bank statement, we make entries for the transfer of contributions to the Fund:
Dt 69.1 – Kt 51 - insurance contributions to the Social Insurance Fund are transferred,
Dt 69.11 – Kt 51 - contributions for “injuries” to the Social Insurance Fund are transferred.
Example
At Alliance LLC, FSS insurance contributions of 20,000 rubles, as well as contributions for “injuries” in the amount of 5,500 rubles, are calculated from the employees’ monthly salaries. Was paid in the same period sick leave employee in the amount of 7,000 rubles, of which the first 3 days of illness were paid at the expense of Alliance LLC - 3,000 rubles, and the remaining 4,000 rubles - at the expense of the Social Insurance Fund.
We will make entries to account for settlements with the Social Insurance Fund.
Dt 20 – Kt 70 – 3000 rubles, sick leave accrued to the employee from the employer’s funds;
Dt 69.1 – Kt 70 – 4000 rubles, sick leave accrued to the employee from the Fund.
We calculate insurance premiums:
Dt 20 – Kt 69.1 – 20,000 rubles, insurance contributions to the Social Insurance Fund have been accrued;
The amount of accrued contributions to the Social Insurance Fund can be reduced by 4,000 rubles, that is, the Social Insurance Fund funds can be immediately credited to the payment of sick leave. On the credit of account 69.1, a balance of 16,000 rubles is formed. (20,000 rubles - 4,000 rubles), this debt must be transferred to the Fund.
Dt 69.1 – Kt 51 – 16,000 rubles, contributions to the Social Insurance Fund were transferred from the settlement account of Alliance LLC.
Contributions for “injury”:
Dt 20 – Kt 69.11 – 5500 rubles, contributions for “injuries” are accrued;
Dt69.11 – Kt 51 – 5500 rubles, contributions for “injuries” are transferred to the Social Insurance Fund from the current account.
Legal regulation of relations related to the payment of insurance premiums by policyholders is carried out Federal law dated July 24, 2009 N 212-FZ “On insurance contributions to the Pension Fund Russian Federation, Social Insurance Fund of the Russian Federation, Federal Compulsory Medical Insurance Fund and territorial compulsory medical insurance funds."
The total amount of insurance tariffs will be 34% and will be applied from January 1, 2011. The tariff structure is as follows:
Pension Fund of the Russian Federation - 26%;
Social Insurance Fund of the Russian Federation - 2.9%;
Federal Compulsory Medical Insurance Fund - 2.1%;
Territorial compulsory health insurance funds - 3%.
From amounts of payments and other remuneration in favor of an individual exceeding RUB 415,000. on a cumulative basis from the beginning of the billing period, insurance premiums will not be charged. The maximum amount of the base for calculating insurance premiums is subject to annual indexation(from January 1 of the corresponding year) in accordance with the growth of average wages in the Russian Federation.
The amount of insurance premiums to be transferred by policyholders to the Social Insurance Fund of the Russian Federation is reduced by the amount of expenses incurred by them to pay insurance coverage to insured persons. If the insurance premiums accrued by the policyholder are not enough to pay insurance coverage to the insured persons in in full, the policyholder applies for the necessary funds to the territorial body of the insurer at the place of his registration.
To account for calculations of insurance contributions for social insurance, the Pension Fund and health insurance passive account 69 “Calculations for social insurance and security” is used. This account has the following subaccounts:
69-1 "Calculations for social insurance";
69-2 "Calculations according to pension provision";
69-3 "Calculations for compulsory health insurance."
Accrued amounts to the Social Insurance Fund, Pension Fund, and compulsory health insurance funds are debited from those accounts to which accrued wages are allocated, and to the credit of account 69 “Calculations for social insurance and security.” The following accounting entry is made:
Debit account 20 "Main production"
Debit other production cost accounts (23, 25, 26, etc.)
Credit to account 69 “Calculations for social insurance and security”, subaccounts 1, 2, 3.
Part of the amounts accrued to the Social Insurance Fund and the Pension Fund is used by the organization to pay employees appropriate benefits for temporary disability, pregnancy and childbirth, child benefits, etc.
The accrual of the specified benefits to the organization’s employees is made out as follows: accounting entry:
Debit of account 69 “Calculations for social insurance and security”, subaccounts 1 and 2
Credit to account 70 “Settlements with personnel for wages”.
The rest of the amounts of social insurance contributions are transferred to the Social Insurance Fund, contributions to the Pension Fund - to the specified Fund, and contributions to health insurance funds - to the corresponding funds. The transfer is made using the following accounting entry:
Debit of account 69 "Calculations for social insurance and security", subaccounts 1, 2, 3
Credit account 51" Current accounts".
It should be noted that deductions for social insurance, pensions and compulsory medical insurance are made from the wages of not only workers engaged in the production of products (works, services), but also workers in the non-productive sphere (housing and communal services, preschool institutions, cultural facilities) - educational work, etc.).
The accrued wages of workers in the non-production sphere and the indicated deductions for it are attributed to the accounts of target sources provided for in the estimates for the maintenance of the relevant facilities.
Typically, accrued wages and contributions for social needs are reflected in the debit of account 29 “Servicing industries and farms” (from the credit of accounts 70, 69). At the end of the month, the expenses recorded on account 29 are written off, depending on available sources of financing, to the debit of account 91 “Other income and expenses” or account 86 “Targeted financing”, etc.
In addition to contributions to the Pension Fund, Social Insurance Fund and compulsory medical insurance funds, organizations make contributions to compulsory social insurance against industrial accidents and occupational diseases. The amount of deductions is established depending on the class of professional risk as a percentage of accrued wages and for all reasons (income) of the insured, and in appropriate cases - to the amount of remuneration under a civil contract.
At the expense of accrued insurance premiums, insured employees are paid temporary disability benefits in connection with an industrial accident and occupational disease and are paid for vacation (in excess of that established by law) for the entire period of treatment and travel to the place of treatment and back in connection with the provision of a voucher to a sanatorium-resort treatment.
Organizations can provide non-state pension provision for their employees. Expenses for non-state pension provision are expenses for common types activities and are accounted for by the debit of the accounts for accounting for production costs and sales costs and the credit of account 69 “Calculations for social insurance and security”.
If, under the terms of the agreement, the payment of the pension contribution is made in a one-time payment, then the payment amount is first reflected in the debit of account 97 “Deferred expenses”, followed by a monthly equal description from this account to the accounts for recording production costs and sales expenses.
Smeshko Lyubov Vladimirovna
Accounting for settlements for social insurance and security is kept on account 69 “Settlements for social insurance and security”. This issue affects the interests of every employee. Constantly changing legislation obliges accountants to monitor the changes that occur. Many questions related to this topic remain open and require solutions in subsequent regulations. Practical material has been prepared for calculations based on certificates of incapacity for work. There is current and future information on the calculation of benefits. The work can be used for independent study of the topic by other students.
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Introduction…………………………………………………………………………………...3-4
1. Types and principles of social insurance
and provision………………………………………………………5-11
2. Regulatory documents……………………………………………...12
3. Accounting for social insurance payments
and provision……………………………………………………….13-19
4. Practical part……………………………………………...20-21
5. New in social payments……………………………………22-23 6. Conclusion……………………………………………………………….. 24-25
7. List of references………………………………..26
8. List of abbreviations…………………………………………………….27
9. Applications……………………………………………………………..28
Introduction
Nowadays, in an unstable economy, when all kinds of political and economic upheavals occur, financial crises Social protection of the population, as well as insurance against property losses and personal insurance, become of great importance.
Article 39 of the Constitution of the Russian Federation defines the types social protection citizens of the Russian Federation: everyone is guaranteed social security by age, in case of illness, disability, loss of a breadwinner, for raising children and in other cases established by law. State pensions and social benefits are established by law. Voluntary social insurance, the creation of additional forms of social security and insurance are encouraged.
An important place in social protection and support of the population is occupied by state off-budget funds(social insurance, pension, compulsory health insurance, employment, etc.). All of them are formed from special earmarked contributions and other sources, and operate independently from state budget, have a certain independence and are used to finance the most important social events and programs.
Accounting for settlements for social insurance and security rightfully occupies one of the important places in the entire accounting system of an organization, as it is associated with the calculation of the cost of products (works, services), which directly affects financial results economic activity enterprises. Knowledge of this section of accounting is necessary not only for accountants, but also for ordinary employees of the organization, since it is directly related to the interests of everyone.
The subject of this work is government regulation on social insurance and security. The purpose of this work is to consider the accounting of calculations for social insurance and security. To achieve the goal, it is necessary to solve the following tasks: consider social policy states; study the activities of the funds and the benefits they pay; characterize account 69 “Calculations for social insurance and security”; independently make calculations using account 69.
When doing work I will use: textbook Accounting / V.M. Bogachenko, N.A. Kirillova - 2012,regulatory documents and the Internet.
1.Types and principles of social insurance and
provision
Compulsory social insurance - part state system social protection of the population, carried out in the form of insurance of working citizens against possible changes in their financial and social situation, including due to circumstances beyond their control.
Compulsory social insurance forms a system of legal, economic and organizational measures created by the state aimed at compensating or minimizing the consequences of changes in the financial and social situation of workers, citizens, and in cases provided for by law, other categories of citizens due to their recognition as unemployed, work injury or occupational disease , disability, illness, injury, pregnancy and childbirth, loss of a breadwinner, as well as old age, the need to receive medical care, sanitary-resort treatment and the occurrence of other social insurance risks established by law, subject to compulsory social insurance.
The basic principles of compulsory social insurance include:
The sustainability of compulsory social insurance, supported on the basis of the equivalence of insurance coverage and insurance premiums;
The universal compulsory nature of social insurance, the availability of insurance guarantees for insured persons;
State guarantee of observance of the rights of insured persons to protection from social insurance risks and fulfillment of obligations under compulsory social insurance, regardless of the financial situation of the insurer;
State regulation of the compulsory social insurance system;
Parity of participation of representatives of the subject of compulsory social insurance in the governing bodies of the compulsory social insurance system;
Mandatory payment by policyholders of insurance contributions to the budgets of funds for specific types of compulsory social insurance;
Responsibility for intended use mandatory social insurance funds;
Ensuring supervision and public control;
Autonomy financial system compulsory social insurance.
The subjects of compulsory social insurance are policyholders - employers, insurers, and insured persons.
Insurers are organizations of any organizational and legal form, as well as citizens who, in accordance with federal laws on specific types of compulsory social insurance, must pay insurance premiums that are mandatory payments. Insurers are also executive authorities and local governments, which are obliged to pay insurance premiums.
Insurers are non-profit organizations created to ensure the rights of insured persons under compulsory social insurance in the event of insured events.
Insured persons are citizens of the Russian Federation, as well as Foreign citizens and stateless persons working under employment contracts and persons who independently provide themselves with work, or other categories of citizens who have relationships under compulsory social insurance.
The following types of social insurance risks are distinguished:
The need for medical care;
Temporary disability;
Work injury and occupational disease;
Motherhood;
Disability;
The onset of old age;
Loss of a breadwinner;
Recognition as unemployed;
Death of the insured person or disability of his dependent family members.
Relations under compulsory social insurance arise:
For the insured-employer - for all aspects of compulsory social insurance from the moment of concluding an employment contract with the employee; from other policyholders from the moment of their registration by the insurer;
From the insurer - from the moment of registration of the policyholder;
For insured persons - for all types of compulsory social insurance from the moment of concluding an employment contract with the employer;
For persons who provide themselves with work and other categories of citizens - from the moment they pay or for them insurance premiums.
Compulsory social insurance is carried out by 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 funds.
Trade unions and others social partners have the right to parity representation in the bodies managing funds of specific types of compulsory social insurance, the budgets of which are formed from insurance contributions.
Budgets of funds for specific types of compulsory social insurance for the next fiscal year approved by federal laws. They are not included in the federal budget, the budgets of the constituent entities of the Russian Federation and local budgets. Funds from the budgets of compulsory social insurance funds are not subject to withdrawal.
Sources of cash receipts for compulsory social insurance budgets:
Subsidies, other funds from the federal budget, as well as funds from other budgets in cases provided for by the legislation of the Russian Federation;
Penalties and penalties;
Money reimbursed to insurers as a result of recourse claims against the insured persons responsible for causing harm;
Income from the placement of temporarily free funds of compulsory social insurance;
Other receipts that do not contradict the legislation of the Russian Federation.
The calculation base for calculating insurance premiums is wage payments. Insurers charge insurance premiums for wages accrued on all grounds, and for other sources of income established by federal laws on specific types of compulsory social insurance. Insurance premiums for employees whose wages are below the subsistence level are not collected and are paid for them by the insured employer. Types of payments for which insurance premiums are not charged are determined by the Government of the Russian Federation.
The amounts of insurance premiums paid by employees are withheld by the insured-employers when paying wages and are transferred to the insurer simultaneously with the insurance premiums of the insured-employer.
The basis for assigning and paying insurance coverage to the insured person is the occurrence of a documented insured event.
The state guarantee of the sustainability of compulsory social insurance is a system of subsidies from the federal budget. In particular, if there is a shortage of funds to ensure the payment of pensions and benefits, payment for medical care, sanatorium-resort treatment and other expenses, subsidies are provided from the federal budget in amounts that make it possible to ensure compulsory social insurance payments established by federal laws on specific types of compulsory social insurance.
Investment of temporarily free funds of compulsory social insurance is carried out only under the obligations of the Government of the Russian Federation.
In 2012, insurance premium rates (so-called insurance premium rates) for all categories of payers (except individual categories beneficiaries) are set in the following amounts:
For payments not exceeding RUB 512,000. in year:
Pension Fund - 22% (PF 2012);
Social Insurance Fund - 2.9% (FSS 2012);
Federal Compulsory Health Insurance Fund - 5.1% (FFOMS 2012).
Thus, when added, the total percentage of the insurance premium rate in 2012, for payments not exceeding 512,000 rubles, is 30%.
From payments to the employee exceeding RUB 512,000. from the beginning of the year, an additional rate of insurance contribution to the Pension Fund was established in comparison with 2011 in the amount of 10%;
In the FSS and FFOMS insurance no fees are charged.
Reduced insurance premium rates for 2012 are established for certain preferential categories of payers (only for payments within the limit of 512,000 rubles per year, per employee):
For 2012, the insurance premium rate of 20.2% is set for:
Organizations and individual entrepreneurs applying the single agricultural tax and agricultural producers who have not switched to the Unified Agricultural Tax;
Payers of contributions making payments in favor of disabled people, in relation to these payments
- “Disabled” organizations and socially oriented institutions created by them.
A rate of 27% applies to the release (publication) of mass media.
2.Regulatory documents
1. Decree of the Government of the Russian Federation of February 12, 1994 N 101 “On the Social Insurance Fund of the Russian Federation” (as amended on July 24, 1995, February 19, April 15, December 23, 1996).
4. "Labor Code of the Russian Federation" dated December 30, 2001 N 197-FZ (as amended on July 28, 2012).
5. Federal Law “On Mandatory pension insurance in the Russian Federation", which establishes organizational, legal and financial fundamentals compulsory pension insurance in the Russian Federation;
6. Federal Law “On the Fundamentals of Social Services for the Population in the Russian Federation,” which establishes the basis for legal regulation in the field of social services for the population in the Russian Federation;
7. Federal Law “On Social Protection of Disabled Persons in the Russian Federation”;
8. Federal Law “On Medical Insurance of Citizens in the Russian Federation”.
3.Accounting for social insurance payments and
ensuring
To summarize information on calculations for social insurance, pensions and compulsory medical insurance for employees of an organization, account 69 “Calculations for social insurance and security” is intended.
Sub-accounts can be opened to account 69 “Settlements for social insurance and security”:
69/1 “Calculations for social insurance and security”,
69/2 “Calculations for pension provision”,
69/3 “Calculations for compulsory health insurance.”
Subaccount 69/1 “Calculations for social insurance” takes into account calculations for social insurance of the organization’s employees.
Subaccount 69/2 “Calculations for pension provision” takes into account calculations for pension provision for the organization’s employees.
Subaccount 69/3 “Calculations for compulsory medical insurance” takes into account calculations for compulsory medical insurance of the organization’s employees.
If the organization has settlements for other types of social insurance and security, additional subaccounts may be opened to account 69 “Settlements for social insurance and security”.
Account 69 “Calculations for social insurance and security” is credited for the amounts of payments for social insurance and security of employees, as well as their compulsory medical insurance, subject to transfer to the appropriate funds. In this case, records are made in correspondence with:
Accounts that reflect the calculation of wages, in terms of deductions made at the expense of the organization (20,23,25,26, etc.);
Account 70 “Settlements with personnel for wages” - in terms of deductions made at the expense of the organization’s employees.
In addition, in the credit of account 69 “Settlements for social insurance and security”, in correspondence with the profit and loss account or settlements with employees for other transactions (in terms of settlements with guilty persons), the accrued amount of penalties for late payment of payments is reflected, and in correspondence with account 51 “Settlement accounts” - amounts received in cases where the corresponding expenses exceed payments.
The debit of account 69 “Calculations for social insurance and security” reflects the transferred amounts of payments, as well as amounts paid from payments for social insurance, pensions, and compulsory health insurance.
Account 69 "Calculations for social insurance and security"
corresponds with accounts:
by debit | on loan |
50 Cashier | 08 Investments in non-current assets |
The credit of this account shows the organization's debt to the social insurance and citizen welfare authorities. This debt is formed at the expense of the enterprise's funds.
In this case, the accounts that reflect the accrual of wages or account 99 “Profits and losses” (in terms of penalties and fines) are debited.
Account 69 “Calculations for social insurance and security” usually has a credit balance, which means the debt of the organization, and may also have a debit balance, which means the debt of the social insurance and security authorities to the enterprise. A debit balance usually arises in social insurance calculations when the amount of contributions due from the enterprise is less than the amounts paid to employees through social insurance payments (temporary disability benefits, maternity benefits, etc.)
Analytical accounting for account 69 “Calculations for social insurance and security” is carried out in the context of each type of calculation.
If the organization has payments for other types of social insurance and security, additional subaccounts may be opened. An example of such a case could be a subaccount for compulsory social insurance against industrial accidents and occupational diseases.
Accounting for settlements individual entrepreneur is carried out as follows: if an entrepreneur has employees, then he, like organizations, must pay contributions from their payments. IN in this case he acts as an employer (as a “person making payments to individuals”).
Payers of insurance premiums are...
1) persons making payments and other remuneration to individuals:
a) organizations;
b) ;
V) individuals, not recognized as individual entrepreneurs;
2)
individual entrepreneurs, lawyers, notaries engaged in private practice (payers of insurance premiums who do not make payments and other remuneration to individuals).
Temporary basic (non-concessional) tariffs provided for employers in 2012 with payments not exceeding RUB 512,000. for each employee, amount to a total of 30%: in the Pension Fund - 22%, in the Social Insurance Fund - 2.9%, in the Federal Compulsory Medical Insurance Fund - 5.1%. Simplified employers conducting preferential activities charge only contributions to the Pension Fund at a rate of 20% for payments to employees.
At the same time, an entrepreneur is also a self-employed person. After all, he organizes his own business. And for this he receives not a salary, but a profit (remaining after paying all expenses and paying taxes). To simplify things, fixed insurance premiums have been invented for him (as well as for other self-employed people, for example, notaries, lawyers and private detectives). The amount of these contributions is equal to the cost insurance year, which is determined by the following formula:Cost of the insurance year = minimum wage as of January 1 x Tariff of insurance contribution to the corresponding extra-budgetary fund x 12.
An entrepreneur can apply reduced insurance premium rates, as well as “transitional” rates, only as an employer. When calculating the cost of an insurance year, constant basic tariffs insurance premiums: to the Pension Fund - 26%, to the Federal Compulsory Medical Insurance Fund - 5.1% (entrepreneurs do not pay mandatory contributions to the Social Insurance Fund “for themselves”).An entrepreneur cannot apply reduced tariffs when calculating fixed contributions"for myself".
And these tariffs are in no way affected by the type of activity in which the entrepreneur is engaged, or his income, or the tariffs at which he must tax payments to his employees.
Therefore, the total rate of insurance premiums provided for entrepreneurs when calculating contributions “for themselves” remained the same in 2012 as it was in 2011: 31.1%. The only difference is that in 2011, contributions for compulsory health insurance had to be paid to two different funds (to the Federal Compulsory Medical Insurance Fund - 3.1%, to the territorial Compulsory Medical Insurance Fund - 2%), and in 2012 all 5.1% Health insurance contributions must be transferred to the Federal Compulsory Medical Insurance Fund.
Taking into account the fact that the minimum wage as of 01/01/2012 is 4611 rubles. (and the minimum wage as of January 1, 2011 was 4,330 rubles), the amount of fixed insurance premiums for entrepreneurs “for themselves” increased in 2012 by 1,048.69 rubles. ((4611 rub. - 4330 rub.) x 12 months x 31.1%).
Analytical accounting of calculations for social insurance and security in the journal-order form is carried out in statements in the context of sub-accounts, the final data at the end of the month is transferred to the journal-order No. 10/2. The order journal systematizes the amount of turnover by account in the context of corresponding accounts. Under the credit account, accrued amounts are recorded in favor of social insurance and security authorities with a division by object where expenses for social needs are included. Every month, after mutual verification with other accounting registers, the final data in general and for corresponding accounts is transferred to the General Ledger (see diagram).
When organizing accounting for account 69 “Calculations for social insurance and security”, it is also used automated form accounting.
Journal-order form of accounting
4.Practical part
When completing the practical part of the coursework, I made calculations for calculating temporary disability benefits, taking as an example the situation when I or my classmates, having graduated from technical school and got a job, got sick.
Example 1. Brekhova Ekaterina. Katya's total insurance experience is 5 years. Has a break in work experience more than two years, becausedid not work in 2010-2011.
Due to the fact that Katya did not work for two previous years before the year of benefit accrual, the amount of the benefit is calculated based on the minimum wage (one minimum wage) - 4611 rubles.
4611 rubles / 730 days x 60% x 8 (number of sick days) = 303 rubles 19 kopecks (benefits amount). The organization's share is 113 rubles 69 kopecks: (303 rubles 19 kopecks / 8 days x 3 days) = 113-69, and the fund's share is 189 rubles 50 kopecks: (303-19 - 113-69) = 189-50.
Example 2. Maltsev Ivan. Doesn't have insurance period.
Since Ivan does not have insurance experience, the amount of the benefit should not exceed 4,611 rubles (one minimum wage). 4611 rubles / 730 days x 60% x11 (number of sick days) = 416 rubles 88 kopecks (benefits amount). The organization pays 113 rubles 69 kopecks: (416 rubles 88 kopecks / 11 days x 3 days) = 113-69, and the fund pays 303 rubles 19 kopecks: (416-88 - 113-69) = 303-19.
Example 3. Sarishvili Alena. Has no insurance experience.
Since Alena does not have insurance experience, the amount of the benefit should not exceed 4,611 rubles (one minimum wage). 4611 rubles / 730 days x 60% x14 (number of sick days) = 530-58 rubles (benefits amount). The organization's share is 113 rubles 70 kopecks: (530 rubles 58 kopecks / 14 days x 3 days) = 113-70, and the fund's share is 416 rubles 88 kopecks: (530 rubles 58 kopecks - 113 rubles 70 kopecks) = 416-88.
Example 4. Smeshko Lyuba. Lyuba’s total insurance experience is 9 years 11 months. She has a break in her work experience of more than two years, as she did not work in 2010-2012. Due to the fact that Lyuba did not work for the previous two years before the year the benefit was calculated, the amount of the benefit is calculated based on the minimum wage (one minimum wage) - 4,611 rubles. 4611 rubles / 730 days x 100% x 21 (number of sick days) = 1326 rubles 45 kopecks. The organization's share is 189 rubles 49 kopecks: (1326 rubles 45 kopecks / 21 days x 3 days) = 189-49, and the fund's share is 1136 rubles 96 kopecks: (1326 rubles 45 kopecks - 189 rubles 49 kopecks) = 1136-96.
Operations are recorded using the following transactions:
D69/1 K70 - benefit amount accrued
D51 K69/1 - the amount of benefit received from the fund to the current account
D50 K51 - the benefit amount was transferred to the cash desk
D70 K50 - issuance of benefits.
5.New in social payments
In Russia:
Starting in 2013, they will begin paying a new monthly benefit for the third child and subsequent children in the amount of 7,000 rubles! This benefit will not be paid throughout Russia, but only in those regions where birth rates are lower than the national average
The new monthly benefit will be paid to families where a third or subsequent child was born, but at the same time average income for each family member will be below average this region. Those families that will be among the recipients of the benefit will receive it until the child turns three years old.
However, this is the average benefit amount. It can be increased or decreased in each region. The amount of the benefit will depend on the established subsistence level of the child in the region. The cost of living is calculated every year and can change, so the amount of benefits received will also change over three years.
Because living wage in some regions differs significantly from each other, it is assumed that the amount of the monthly benefit for the third child in 2013 will be from 6,000 rubles and in some places reach 11,000 rubles.
In the Perm region:
The Legislative Assembly of the Perm Territory adopted changes to Law N 683-PK “On the placement of orphans and children without parental care in the Perm Territory”, providing for an increase in payments to foster parents.
If today they receive 2.5 thousand rubles monthly for each child, then from 2013 foster families will receive five thousand rubles for each adopted child. This amount will be doubled if the family is raising a disabled child. If a family accepts a child under three years of age, the amount of payments will increase by 50 percent.
The bill “On additional measures” is currently in force social support families with children", providing for payments of 100 thousand rubles to mothers with many children for improvement living conditions.
To qualify for additional maternal capital you must be citizens of Russia and residents of the Perm region for the last five years. Additional maternity capital is also provided at the birth of a third or subsequent child. Additional MK is paid to the family only once. The birth of the child must occur between January 1, 2011 and December 31, 2012. You can use it only after 2 years, after the right to regional maternity capital becomes available.
Maternity capital can only be spent on improving living conditions. An improvement includes its construction, reconstruction, repair, and also the acquisition of a new one.
6.Conclusion
The state, expressing the interests of society in various fields its life activity, develops and implements appropriate policies (economic, social, environmental, demographic and others). At the same time, financial, credit and price mechanisms are used as a means of interaction between the object and the subject.
The financial and budgetary system includes relations regarding the formation and use of state finances, which accumulate and are formed in the budget and in extra-budgetary funds. It is designed to ensure the effective implementation of social, economic, defense and other functions of the state.
The withdrawal by the state for the benefit of society of a certain part of the Gross Domestic Product (GDP) in the form of mandatory contributions is the essence of taxes.
Contributions are made by the main participants in GDP production:
Workers, with their labor, create material and intangible benefits and receive a certain income;
Business entities, owners of capital operating in the field of entrepreneurship.
The principles of taxation should be as follows:
Universality;
Justice;
Certainty;
Convenience;
Payment terms;
Ability to collect and convenience for the payer;
Ensuring the sufficiency and mobility of taxes.
The income portion of state extra-budgetary funds is formed through targeted allocations. The source of deductions is GDP, tariffs, insurance premiums, which depend on wages and are included in the cost price.
Accounting for settlements for social insurance and security is kept in account 69 “Calculations for social insurance and security” and affects the interests of each employee. Constantly changing legislation obliges accountants to monitor the changes that occur. Many questions related to this topic remain open and require solutions in subsequent regulations.
Summarizing all of the above, it must be said that accounting for calculations for social insurance and security is an integral part of accounting in any organization.
List of used literature:
1.Accounting: textbook / V.M. Bogachenko, N.A. Kirillova. - Ed. 15th, revised and additional - Rostov n/d: Phoenix, 2012..
2.ua.coolreferat. com›.
3. dip-ref.ru›.
4. twirpx.com›.
5. 5ballov.qip.ru›.
6. claw.ru›a-economics/35847.htm
7. Law of the Perm Territory “On additional measures of social support for families with children.”
List of abbreviations
RF - Russian Federation
FSS - social insurance fund
MHIF - compulsory health insurance fund
PFR - pension fund of the Russian Federation
FZ - federal law
Minimum wage - minimum wage
GDP - gross domestic product
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Federal state budget educational institution
higher professional education
"RUSSIAN STATE SOCIAL UNIVERSITY"
Branch in Klin
Department of Management Economics
Speciality " Accounting, analysis and audit"
COURSE WORK
Discipline: Financial Accounting
On the topic: “Accounting for social insurance and security payments”
Completed by the student:
Troitskaya Alexandra Sergeevna
Full-time form of education
Supervisor:
Perepelitsa Natalya Mikhailovna,
Ph.D. assistant professor
Klin 2012
Introduction
1.1 Economic essence social insurance
1.2 Regulatory regulation accounting for social insurance and security
1.3 Assessment and primary documents for accounting for social insurance and security
1.5 Reflection of data in financial statements
2.1 a brief description of OJSC "SUN InBev"
2.2 Evaluation and registration primary documents for social insurance at OJSC SUN InBev
2.3 Synthetic and analytical accounting of social insurance and security at OJSC SUN InBev
Chapter III. Ways to improve the accounting of social insurance settlements at SUN InBev OJSC
3.1 Disadvantages of accounting in SUN InBev LLC and ways to eliminate them
3.2 Common mistakes accounting at OJSC SUN InBev
Conclusion
Bibliography
accounting accounting calculation
Introduction
The main objectives of labor accounting and payment are accurate recording of the personnel of workers, the time they worked and the volume of work performed; correct calculation of wages and deductions from them; accounting of settlements with employees of organizations, the budget, social insurance authorities, control over the rational use of labor resources, wages and the consumption fund; correct attribution of accrued wages and social contributions to the accounts of sales and circulation expenses and to the accounts of target sources.
Main normative document, regulating relations on compulsory state social insurance in the Russian Federation is the Federal Law of July 24, 2009 N 212-FZ "On insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund and territorial compulsory medical insurance funds" ;
This law determines who is the subject of the compulsory social insurance system and what situations are subject to insurance under this system. In accordance with this law, compulsory social insurance is a system of legal, economic and organizational measures created by the state aimed at compensating or minimizing the consequences of changes in the material and (or) social situation of working citizens, and in cases provided for legislation of the Russian Federation, other categories of citizens due to their recognition as unemployed, work injury or occupational disease, disability, illness, injury, pregnancy and childbirth, loss of a breadwinner, as well as old age, the need to receive medical care, sanatorium treatment and the onset of other social insurance benefits established by the legislation of the Russian Federation contributions subject to compulsory social insurance. The law also applies to persons who provide themselves with work.
The insured social risks of working citizens include: the need to receive medical care; temporary disability; work injury and occupational disease; motherhood; disability; the onset of old age; loss of a breadwinner; recognition as unemployed; death of the insured person or disabled dependent family members. Each type of social insurance risk corresponds to a certain type of insurance coverage. The topic of social insurance and security is one of the most pressing topics in our country, because... how insurance premiums are intended to mobilize funds to realize the right of citizens to state pension and social security and medical care.
The object of taxation for calculating insurance premiums is payments, remuneration and other income accrued by the employer in favor of the employee for all reasons.
The purpose of the study of this topic is to study the procedure for accounting for calculations for social insurance and security.
During the study, it is necessary to solve the following problems:
· consider the features of accounting for calculations for social insurance and security;
· become familiar with the concept and essence of calculations for social insurance and security;
· master accounting of calculations for social insurance and security.
Chapter I. Theoretical and methodological basis accounting for social insurance and security payments
1.1 Economic essence of accounting for social insurance and security payments
Tax - This is a mandatory contribution made by the payer to the budget of a certain level or to extra-budgetary funds. The procedure for making and the amount of contribution amounts is established by law.
Budget - this is a financial plan of the state, region, region, city, etc., established for one year. It looks like a balance sheet of income and expenses.
The most important items of budget expenditure are: military, cultural, healthcare and others.
The system of state extra-budgetary funds consists of:
· Social Insurance and Security Fund;
· Pension Fund;
· Compulsory health insurance fund.
Payers of insurance contributions to state non-budgetary social funds are enterprises regardless of the organizational and legal form of activity.
All organizations are registered as policyholders within 30 days from the date of registration. If the period is exceeded, the violator will be subject to a fine of 10% of the insurance premiums due.
For registration, notarized copies of documents must be submitted: a certificate of registration, a letter from the statistical authority on the assignment of OKPO codes and other classification characteristics, the charter of the enterprise, the constituent agreement. The fund issues a notice to the policyholder about the fact of registration, which must be kept as a strict reporting document.
In the future, in the event of reorganization of the enterprise, the policyholder is obliged to notify in writing of the changes that have occurred. executive organization Fonda.
There are many similarities in the formation of state extra-budgetary funds based on insurance contributions, but there are also differences. Each fund has its own tariff; the range of payments for which contributions are calculated does not completely coincide; there is a difference in the application of penalties for violation of insurance premiums and concealment sums of money, on which contributions should be calculated.
Contributions to non-budgetary state social funds are calculated at insurance rates, the amounts of which are established by federal law. Currently they are:
· to the Social Insurance Fund for wages accrued on all grounds - 2.9%;
· to the Compulsory Medical Insurance Fund -5.1%
· to the Pension Fund - 22% in relation to payments accrued to the employee, regardless of the sources of their financing (wages on all bases, under contract agreements and orders, compensation payments in excess of the established norm, social payments at the expense of net profit etc.) with the exception of payments for which insurance contributions to the Pension Fund of the Russian Federation are not charged.
Accrued payments are transferred no later than the day of receipt of funds from the bank for the payment of wages for the past month, but no later than the 15th day of the month following the month for which contributions were accrued. To do this, enterprises submit payment orders to the bank institution for the transfer of insurance premiums to the named funds simultaneously with a check for receiving money for wages. Payment order submitted to the bank regardless of the status of the current account. For violation of established payment deadlines, enterprises themselves accrue and pay a fine in the established amount from net profit for the entire period of delay.
The Social Insurance Fund is created to provide financial support to workers during illness, loss of ability to work, etc. Every month, organizations, in accordance with the tariff established centrally, make deductions as a percentage of the accrued wages of employees on all bases. Contributions to the social insurance fund are partially used within the enterprise itself to pay various benefits - for temporary disability, for pregnancy and childbirth, as well as for other events.
In accordance with current legislation All employees (full-time, non-staff, temporary, part-time workers, working under an employment agreement) are subject to compulsory state social insurance, regardless of the nature and duration of the work performed.
The mechanism of relations with the Social Insurance Fund is regulated by the Instruction on the procedure for calculating, paying insurance premiums, spending and accounting for state insurance funds, approved by a resolution of the Social Insurance Fund of the Russian Federation, the Ministry of Labor and social development RF, Ministry of Finance of the Russian Federation dated 02.10.96 No. 162, 2, 87 07-1-07.
From the funds of this fund, temporary disability benefits, maternity benefits, a one-time benefit for the birth of a child, funeral benefits, a monthly allowance for the period of parental leave until the child is one and a half years old, as well as expenses associated with sanatoriums are paid to members of the workforce. -resort services for employees and members of their families and a number of social protection needs for employees.
The pension fund is created to provide workers with old-age, disability, survivors' pensions and benefits for parents caring for children aged 1.5 to 3 years. Every month, organizations make deductions (at the established rate) of insurance premiums as a percentage of the accrued wages of employees for all reasons.
Enterprises pay insurance contributions to this fund for all types of payments accrued to employees (full-time, non-staff, temporary, part-time, etc.).
Starting from January 1, 1996, enterprises accrue contributions to the Pension Fund of the Russian Federation not only from the amounts of accrued wages, but also from a number of payments made to employees from the net profit of the enterprise that are not related to wages, as well as amounts paid in reimbursement of expenses and other compensation in excess of those established by the legislation of the Russian Federation in connection with business trips, transfer, reception or assignment to another location, as well as from amounts paid in compensation additional expenses related to the performance of work duties by employees. When calculating insurance payments, you should be guided by the Decree of the Government of the Russian Federation dated February 19, 1996 No. 153 “On the list of payments for which contributions to the Pension Fund of the Russian Federation are not charged”, as well as clarifications on this issue of the Pension Fund of the Russian Federation approved by Resolution of the Pension Fund of the Russian Federation dated March 6, 1996 No. 22. The above list is exhaustive. Using PF funds, the company pays monthly benefits for children aged from one and a half to six years. The procedure for paying insurance contributions to the Pension Fund is determined by the Instruction on the procedure for paying insurance contributions by employers and citizens to the Pension Fund of the Russian Federation No. 258 dated November 11, 1994 (as amended on March 19, 1996). To ensure equal opportunities for all citizens of the country to receive medical care and the provision of medicines, the Compulsory Health Insurance Fund was created. Enterprises of all organizational and legal forms are payers of insurance contributions to the Compulsory Medical Insurance Fund in the manner established by the Regulations on the procedure for paying insurance contributions to the Compulsory Medical Insurance Fund No. 4543-1 dated February 24, 1993. The amounts of contributions are calculated from wages accrued on all bases, including under work contracts and assignments. Public organizations of disabled people and pensioners, as well as enterprises owned by these organizations created to achieve the statutory goals of these organizations, are completely exempt from paying insurance contributions to the Pension Fund, Social Insurance Fund, and Compulsory Medical Insurance Fund. public organizations. These, in particular, include the All-Russian Society of the Deaf, the All-Russian Society of the Blind and their educational and production enterprises. The source of funds for payment are insurance premiums of enterprises and organizations, as well as individuals.
Features of accounting for contributions to social insurance and security funds are that all types of monetary and payments in kind employees, on the basis of which, according to the law, state pensions are subsequently calculated. Regularly, by government decree, a list of payments is established for which insurance contributions to the Pension Fund are not charged.
Currently this list covers next payments:
· severance pay, financial compensation behind unused vacation and average earnings for the period of employment of the dismissed employee;
· state benefits for children, temporary disability benefits and other social benefits, including compensation for mothers for child care;
· the amount of harm caused to the employee due to injury or occupational disease associated with the performance of work duties;
· benefits, compensation and financial assistance to employees in connection with emergency situations and natural disasters;
· lump sum payments employees due to retirement;
· amount of compensation travel expenses within the limits established by law;
· the cost of special and branded clothing, special shoes, as well as protective equipment and special supportive nutrition in accordance with the law;
· the cost of benefits for travel to and from work, as well as travel on vacation and back in accordance with the law;
cost of free housing, payment amounts utilities provided to the employee by law;
· scholarships paid for the period of study;
· income from shares of enterprises;
· payment amounts for compulsory insurance employees in connection with legislation;
· the cost of vouchers paid for by employers for sanitary-resort treatment and recreation for employees and members of their families;
· other payments.
1.2 Regulatory regulation of accounting for social insurance and security payments
During the audit, you must be guided by the following regulatory documents:
1. Constitution of the Russian Federation. Civil Code Russian Federation, parts 1 and 2.
2. Tax Code of the Russian Federation, parts 1 and 2.
3. Federal Law of November 21, 1996 No. 129-FZ "On Accounting".
4. Chart of accounts for accounting of financial and economic activities of organizations and instructions for its application", approved by order of the Ministry of Finance of Russia dated October 31, 2000 No. 94n.
5. Federal Law No. 212-FZ of July 24, 2009 “On insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund and territorial compulsory medical insurance funds” (hereinafter referred to as Law No. 212-FZ);
6. Federal Law of July 24, 2009 N 213-FZ "On amendments to certain legislative acts of the Russian Federation and the recognition as invalid of certain legislative acts (provisions of legislative acts) of the Russian Federation in connection with the adoption of the Federal Law "On insurance contributions to the Pension Fund of the Russian Federation" Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund and territorial compulsory medical insurance funds" (hereinafter referred to as Law No. 213-FZ).
Law N 212-FZ regulates the payment of insurance premiums, and Law N 213-FZ, which goes in conjunction with it, makes changes to a large number of legislative acts that are necessary in connection with the adoption of Law N 212-FZ.
The main change introduced by Law No. 213-FZ is the abolition of Chapter 24 “Unified Social Tax” of the Tax Code of the Russian Federation.
Law No. 212-FZ establishes general rules calculation and payment of insurance premiums.
In accordance with Parts 1, 2 and 3 of Article 3 of Law N 212-FZ, control over the correctness of calculation, completeness and timeliness of payment of insurance contributions is assigned to the Pension Fund and the Social Insurance Fund.
1.3 Assessment and primary documents for accounting for social insurance and security payments
The calculation of benefits for temporary disability and in connection with maternity is regulated by Federal Law dated December 29, 2006 N 255-FZ "On compulsory social insurance in case of temporary disability and in connection with maternity" (as amended by Federal Laws dated February 9, 2009 N 13-FZ , dated July 24, 2009 N 213-FZ, dated September 28, 2010 N 243-FZ, dated December 8, 2010 N 343-FZ).
The calculation of average earnings is made for two calendar years preceding the year of disability, while the denominator of the calculation is now not the time worked, but a fixed amount - 730 days (Article 14, paragraph 1 of the 255-FZ).
Sick leave for personal incapacity is now paid for the first three days at the expense of the employer instead of 2, as was previously (Article 3, paragraph 2, paragraph 1 of the 255-FZ).
Average earnings are calculated for the entire calendar year and in case of changes in information about accruals of the previous 2 years, all benefits are recalculated taking into account the identified changes. (Article 14, clause 1 255-FZ).
Source of payment for own disability benefits
The benefit for the first 3 days of temporary disability is paid at the expense of the policyholder, and for the remaining period, starting from the 4th day of temporary disability at the expense of the Federal Social Insurance Fund of the Russian Federation (Article 3, clause 2, clause 1 of the 255-FZ).
Place of benefit payment:
Temporary disability and maternity benefits are paid for one place of work, taking into account earnings from other employers, or for all places of work. Child care benefits are paid for one place of work.
Accruals taken into account.
The average earnings, on the basis of which benefits are calculated, include all types of payments and other remuneration in favor of the insured person, for which insurance contributions to the Social Insurance Fund are calculated for the two calendar years preceding the year of the insured event, including for the time of work for other policyholders (Article 14 clause 1-2 255-FZ).
Calculation of average earnings:
Average daily earnings for calculating benefits is determined by dividing the amount of accruals for 2 years, taking into account the limit of 415,000 for each year by 730 (Article 14, paragraph 3, 255-FZ).
Calculation from the minimum wage:
If the insured person at the time of the occurrence of the insured event works part-time (part-time, part-time), the average earnings on the basis of which benefits are calculated in these cases, is determined in proportion to the working hours of the insured person. Average daily earnings are defined as minimum wage*24/730.
Source of payment for temporary disability benefits:
The benefit for the first three days of temporary disability is paid at the expense of the policyholder, and for the remaining period, starting from the 4th day of temporary disability at the expense of the Federal Social Insurance Fund of the Russian Federation (Article 3, clause 2, clause 1 255-FZ). The benefit is paid at the expense of the Social Insurance Fund from the first day in the following cases:
· the need to care for a sick family member;
· quarantine of the insured person, as well as quarantine of a child under 7 years of age attending a preschool educational institution, or another family member recognized as legally incompetent in accordance with the established procedure;
· implementation of prosthetics for medical reasons in a hospital specialized institution;
· follow-up treatment in accordance with the established procedure in sanatorium-resort institutions located on the territory of the Russian Federation, immediately after inpatient treatment.
The influence of length of insurance on the amount of sick leave.
Insurance period is the total length of time for paying insurance premiums and (or) taxes.
Depending on the duration of the insurance period, the benefit is paid:
· insurance experience of 8 years or more - 100%;
· insurance experience from 5 to 8 years - 80%;
· insurance experience from six months to 5 years - 60%;
· insurance experience of less than six months - a benefit paid in an amount not exceeding the minimum wage for a full calendar month. In districts and localities in which regional coefficients are applied to wages in accordance with the established procedure, in an amount not exceeding the minimum wage taking into account these coefficients.
Average earnings for calculating benefits: Benefits for temporary disability, pregnancy and childbirth, monthly child care benefits are calculated based on the average earnings of the insured person, calculated for two calendar years preceding the year of temporary disability, maternity leave, and maternity leave. child care, including while working for other insurers (Article 14, Clause 1, 255-FZ). The average earnings, on the basis of which benefits are calculated, include all types of payments and other remuneration in favor of the insured person, for which insurance contributions to the Social Insurance Fund are calculated (Article 14, Clause 2, 255-FZ). The average daily earnings for calculating benefits are determined by dividing the amount of accrued earnings by 730 (Article 14, paragraph 3, 255-FZ). Average earnings for calculating benefits for temporary disability and maternity benefits cannot be less than the minimum wage. The child care benefit cannot be less than the minimum wage for a calendar month (Article 14, Clause 1.1 of 255-FZ).
Maximum amount of benefit for temporary disability: Average earnings are taken into account in an amount not exceeding the maximum base for calculating insurance contributions to the Social Insurance Fund (Article 14, Clause 3.1 of 255-FZ). The maximum contribution amount in 2012 was 512 thousand rubles. If sick leave or maternity benefits are paid to an employee by several insurers, the average earnings, on the basis of which these benefits are calculated, are taken into account for each calendar year in an amount not exceeding the specified limit when calculating these benefits by each of these insurers (Art. 14 clause 3.1 255-FZ).
Algorithm for calculating benefits based on average earnings:
1. For each year (2011 and 2012) we calculate the amount of accruals subject to contributions to the Social Insurance Fund.
2. Separately, we compare each of the amounts with 512,000, and take into account amounts not exceeding 512,000.
3. We sum up the data obtained and divide by 730 and multiply by a coefficient depending on the length of service.
4. The amount to be paid is determined by multiplication average daily earnings, by the number of calendar days of incapacity.
5. We compare it with the benefit amount calculated based on the minimum wage and take the maximum.
1.4 Synthetic and analytical accounting of calculations for social insurance and security
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Corresponding accounts |
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Contributions to the Social Protection Fund from the wages of workers involved in the creation of non-current assets have been accrued |
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Accrued to the Social Protection Fund from wages of workers in primary production: - mandatory insurance contributions (pension and social insurance); - contributions to professional pension insurance |
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Contributions to the Social Protection Fund from the wages of workers in auxiliary production have been accrued |
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Contributions to the Social Protection Fund were accrued from the wages of workers engaged in production maintenance |
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Contributions to the Social Protection Fund from the wages of workers involved in production management have been accrued |
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Contributions to the Social Protection Fund from the wages of workers involved in marriage correction have been accrued |
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Contributions to the Social Protection Fund from workers' compensation have been accrued service industries and farms |
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Contributions to the Social Protection Fund of the Population from wages of workers engaged in the sale of products, goods, works and services have been accrued |
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Deposited into the organization's cash register cash in partial payment of vouchers provided at the expense of the Social Protection Fund |
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Excess amounts of contributions to the Social Protection Fund have been credited to the current account |
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Funds from the Social Protection Fund are credited to the current account in the event of: - the amount of accrued benefits exceeds the amount of payments accrued to the Fund; late payment of wages; compensation to claimants of alimony amounts; |
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Excess amounts of contributions to the Social Protection Fund received in a foreign currency account |
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Excess amounts of contributions to the Social Protection Fund were transferred to a special bank account |
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The mandatory insurance contribution to the Social Protection Fund (pension insurance) is withheld from the amounts accrued to employees |
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Penalties accrued for late payment insurance contributions to the Social Protection Fund (if there is a guilty person) |
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The mandatory insurance contribution to the Social Protection Fund (pension insurance) is withheld from payments accrued to persons who are not on the organization’s staff (if the organization uses account 76 “Settlements with various debtors and creditors” for settlements with such persons). |
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Contributions to the Social Protection Fund of the Population from wages of employees were accrued for transactions related to the sale, disposal and other write-off of assets |
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Contributions to the Social Protection Fund of the Population from wages of workers for operations related to the liquidation of consequences of emergency situations have been accrued |
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Reflected in non-operating expenses is the amount of compensation for underpayment of alimony received from the Social Protection Fund |
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Contributions to the Social Protection Fund of the Population are calculated from the amounts of payment for the period of vacation, remuneration for length of service at the expense of the formed reserves (if accounting policy the organization provides for the creation of such reserves) |
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Contributions to the Social Protection Fund were accrued from the wages of workers engaged in work related to future periods (seasonal industries, mining and preparatory work, etc.) |
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Penalties have been accrued for late payment of insurance contributions to the Social Protection Fund |
Account debit transactions 69 "Calculations for social insurance and security" .
Table:
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Corresponding accounts |
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Benefits issued from the organization's cash desk at the expense of the Social Protection Fund |
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The following were transferred from the current account to the Social Protection Fund: - mandatory insurance contributions (pension and social insurance); - contributions to professional pension insurance |
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The organization has reimbursed compensation for underpayment of alimony received from the Social Protection Fund (upon application) |
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Listed with foreign currency account to the Social Protection Fund: - mandatory insurance contributions (pension and social insurance); - contributions to professional pension insurance |
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The following were transferred from special bank accounts to the Social Protection Fund: - mandatory insurance contributions (pension and social insurance); - contributions to professional pension insurance |
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The debt to the Social Protection Fund for payment of: - mandatory insurance contributions (pension and social insurance) was repaid through short-term loans and borrowings; - contributions to professional pension insurance |
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The debt to the Social Protection Fund for payment of: - mandatory insurance contributions (pension and social insurance) was repaid through long-term loans and borrowings; - contributions to professional pension insurance |
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A deferment and (or) installment plan was provided for payments to the Social Protection Fund (in accordance with the law) |
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Benefits accrued to employees from the Social Protection Fund |
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Payments have been accrued to employees from the Social Protection Fund (in accordance with the law, for example, funeral benefits) |
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Restructuring reflected accounts payable according to settlements with the Social Protection Fund (in accordance with the law) |
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Compensation for the lost amount of alimony has been accrued from the Social Protection Fund (due to downtime or other circumstances that occurred for reasons beyond the control of the alimony payer) |
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Payments have been accrued from the Social Protection Fund to persons who are not employees of organizations (in accordance with the law) |
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Debt on payments to the Social Protection Fund accrued in branches and others has been written off separate divisions allocated to a separate balance |
1.5 Inventory and reflection of data in the financial statements of social insurance and security
For 2012-2013, the tariff for insurance contributions to the Pension Fund of the Russian Federation was reduced from 26 to 22 percent, with the exception of those companies that have the right to apply reduced tariffs (individual contribution rates are established for them). A new contribution rate of 10 percent has been introduced for income in excess of the established maximum base for calculating insurance premiums. They must be transferred according to the details of the insurance part of the contributions to the compulsory insurance policy. Note that for 2012 the amount of the limit in relation to each individual. person is 512,000 rubles (Resolution of the Government of the Russian Federation of November 24, 2011 No. 974).
The tariff of insurance contributions to finance the insurance part of the labor pension is now divided into two parts - joint and individual.
Distribute the insurance portion pension contributions for joint and individual there will be a Pension Fund. The accountant will, as before, pay total amount insurance part of the contribution to compulsory health insurance.
Since 2012, there is no need to pay contributions to the TFOMS. Contributions at the 5.1 percent tariff are transferred only to the Federal Compulsory Medical Insurance Fund. The rates of contributions paid to the Russian Social Insurance Fund have not been changed.
New benefit categories have been introduced:
· pharmacies (on UTII mode);
· engineering companies (except for companies that have entered into agreements with the management bodies of special economic zones on the conduct of technical innovation activities);
· firms that have entered into agreements on the conduct of tourist and recreational activities and make payments to individuals working in tourist and recreational special economic zones, united by decision of the Government of the Russian Federation into a cluster.
Important changes affected companies that employ foreign workers (except for highly qualified specialists).
Since 2012, companies must pay contributions to the Pension Fund for foreigners temporarily staying in Russia if they have an employment contract for an indefinite period or a fixed-term employment contract for at least six months.
Contributions must be paid only for the insurance part (at a rate of 22%), regardless of the foreigner’s year of birth (Clause 2, Article 22.1 of the Federal Law of December 15, 2001 No. 167-FZ).
For settlements with extra-budgetary funds, account 69 “Settlements for social insurance and security” is provided.
To provide analytical accounting the following first-order subaccounts are opened to account 69, provided for by the mentioned Instructions:
· 69-1 “Calculations for social insurance” - for accounting for calculations of contributions to the Social Insurance Fund of Russia;
· 69-2 “Calculations for pension provision” - for accounting for calculations of contributions to the Pension Fund;
· 69-3 “Calculations for compulsory health insurance” - to account for calculations of contributions to the Federal Medical Insurance Fund.
Second-order subaccounts are opened for these subaccounts.
Yes, for separate accounting contributions to compulsory social insurance and insurance for “injury”, subaccount 69-1 is divided into two additional subaccounts:
· 69-1-1 “Settlements with the Federal Social Insurance Fund of Russia for insurance premiums”;
· 69-1-2 “Settlements with the Federal Social Insurance Fund of Russia for contributions to insurance against accidents and occupational diseases.”
To account for contributions to the Pension Fund transferred to finance the insurance and funded part of the pension, subaccount 69-2 is also divided into two additional subaccounts:
· 69-2-1 “Settlements with the Pension Fund for the insurance part of the labor pension”;
· 69-2-2 “Settlements with the Pension Fund for the funded part of the labor pension.”
Since 2012, the minimum fine for failure to submit calculations for accrued and paid insurance premiums has been increased from 100 to 1000 rubles. The size of the maximum fine, on the contrary, was limited to 30 percent of the amount of insurance premiums accrued for payment for the last three months of the reporting (settlement) period.
Penalty for refusal to submit or failure to submit fixed time documents (copies of documents) increased from 50 to 200 rubles for each document. New fines have also been introduced:
For failure to comply with the procedure for submitting calculations for accrued and paid insurance premiums in in electronic format- 200 rubles (funds can now also send decisions, requirements and inspection reports via telecommunications channels; formats of such electronic documents establish control bodies over the payment of insurance premiums);
For violation of the deadline for providing information about opening or closing a bank account - 5,000 rubles (the company must notify its Pension Fund office within seven days from the date of opening (closing) such accounts).
Chapter II. Organization of accounting at OJSC SUN InBev
2.1 Brief description of OJSC SUN InBev and the organization of accounting in it
Open Joint-Stock Company"SUN InBev" is an independent economic entity, created through reorganization in the form of a merger of the following joint-stock companies: Open Joint-Stock Company "United Breweries", Open Joint-Stock Company "United SUN Interbrew Plants", Open Joint-Stock Company "Povolzhye", Open Joint-Stock Company "Perm" Brewing Company", Closed Joint Stock Company "Ivanovo Brewing Company", Closed Joint Stock Company "Star Distribution Company" and Closed Joint Stock Company "Beverage Plant" in the manner prescribed by Russian legislation.
Full corporate name of the Company in Russian: Open Joint Stock Company "SUN Interbrew". Abbreviated corporate name of the Company in Russian: OJSC SUN Interbrew.
Location of the Company: 141600, Russian Federation, Moscow region, Klin, st. Moskovskaya, 28.
The main type of activity used in OJSC "SUN InBev" is wholesale food products.
The company independently forms its structure, staffing, determines the forms, system and amounts of wages. The work and rest schedule of the Company's employees, their social insurance and security, and vacation issues are regulated by current legislation and internal labor regulations.
Society is legal entity By Russian legislation, has an independent balance sheet, settlement, currency and other bank accounts, has a round seal with its full company name.
The authorized capital of the Company is 1,791,402,361 (one billion seven hundred ninety-one million four hundred two thousand three hundred sixty-one) rubles.
The president is Tunç Cerrahoglu.
Accounting and tax accounting at the enterprise is carried out by the accounting department. The organization keeps records using computer technology and accounting software.
Responsibility for organizing accounting in the organization, compliance with legislation in the implementation of business transactions is borne by the head of the organization. Chief Accountant reports to the head of the organization and is responsible for maintaining accounting records, timely submission of complete and reliable accounting and tax reporting.
Business transactions in accounting are documented using standard primary documents contained in albums unified forms approved by law.
The company employs more than 450 people. Much attention is paid to social security and social security.
2.2 Evaluation and execution of primary documents for accounting for social settlements social insurance and security
According to the order of the Ministry of Health and Social Development of the Russian Federation dated June 29, 2011 No. 624n (which details the rules for filling out sick leave), the name of the medical institution or place of work can be entered either in full or abbreviated (this can be clarified in the constituent documentation). But in many cases, even the abbreviated name does not fit completely. In this case, according to the letter of the Social Insurance Fund dated July 15, 2011 No. 14-03-11/15-7481, you can adhere to the following rule: the organization has the right to choose for itself any abbreviated name, which will be used only to fill out certificates of incapacity for work.
The column next to the date - OGRN - requires very careful and accurate filling in, in accordance with the Certificate of state registration. This column is important when automatically reading information from a document, because with its help the medical institution is identified in the FSS database.
Important: when entering the name of an organization, characters such as brackets, dashes, quotation marks, commas, periods, and number signs are not allowed; only numeric and alphabetic values should be entered.
Behind the name medical institution followed by lines indicating his address. So, they should be filled out in this order: city name, street name, house number and then office number. The name of the street should not indicate “avenue”, “street”, “boulevard”, etc. The building or building located near the house is indicated through a fraction without a space (for example, a space, 3/2 - means building 3, building 2), after that put a space and then indicate the office number if necessary.
The patient's full name is indicated on the basis of data from his identification documents. There are 28 cells available for a surname. In cases with long or double surnames, the first 28 characters should be entered. You cannot go beyond the fields; the patient’s initials are not indicated.
The field below contains information about the patient’s date of birth, his gender and the cause of disability. When indicating the cause of disability, three fields are presented: “code”, “additional code” and “change code” (this data distinguishes the new sick leave from the old one). Information about codes is located at back side document. In particular, in the first two cells it is necessary to indicate the reason for the initial request; an additional code will be required for cases of additional cause of disability. A change code is indicated in cases where there are any changes in the causes of disability.
The line for filling in the name of the organization has already been discussed above. It is only necessary to clarify that the head of the company should issue an order or order with a specially recorded name of the company, which will be used to fill out sick leave. It is best to notify the Social Insurance Fund (in which the company is registered) about such an action, and also issue instructions to your employees on how to fill out sick leave.
After this, the doctor fills out the columns about the main place of work or part-time work. This information comes from the patient’s words, and no documents are required to confirm this. In the case of issuing two sick leave sheets (at the place of main work and part-time), in the sheet “part-time” you should indicate the number of the sheet issued at the main place of activity.
Column “Date 1” is filled in when the cause of disability changes. If this is a certificate for pregnancy and childbirth, the expected date of birth or the start date of the trip to the sanatorium is entered in this column. The following lines “Column 2”, “Voucher No.” and “OGRN of the sanatorium or clinic of the research institute” should be filled out only in cases where the patient is sent to a sanatorium.
Care lines are filled in in cases where a patient is given sick leave to care for a sick relative. The lines indicate the relationship and age of the sick family member who is required to be cared for. The “Age” line is filled out as follows: in the first two cells the full age is indicated in years, in the second - in months. The first two cells are not filled in in cases of children when their age is less than a year. Next, the relationship is indicated (the code is indicated on the back of the sick leave).
When caring for two children is required, two sick leave certificates are issued, and they are filled out in the same way. The only differences are in the data of those children being cared for.
Regarding the next line “registered in early dates pregnancy (up to 12 weeks)”, employers and doctors have a lot of questions, since benefits under this item are issued on the basis of a certificate from the antenatal clinic, issued simultaneously with a certificate of incapacity for work. New form sick leave provides a separate column so that a separate certificate is not issued. But on this moment Changes have not yet been made regarding the payment of benefits for registration in the early stages of pregnancy, so the basis for calculating benefits is still a certificate from the antenatal clinic.
Notes on violation of the regime contain a code, the meaning of which can be found on the back of the sick leave. The date of the violation and the doctor’s signature are also required.
In the line “Was in hospital” the date of commencement of admission to the hospital and the date of discharge of the patient are entered. Please note that this period may differ from that indicated in the “Exemption from work” table.
If the patient was sent to a medical examination institution for examination, the following line is filled in. The date of sending and registration of documents and the date of examination are indicated here. The group is indicated when registering disability.
Section "Exemption from work". Typically, the doctor issues a leave of absence from work for 10 days, after which he can extend it. If a person is incapacitated for more than 30 days, sick leave is extended by a special commission. The table is filled in with dates and the position of the doctor (since there are only 9 cells, it is necessary to make abbreviations, for example, write “attending physician” as TREATMENT DOCTOR). The bottom line is provided for the chairman of the medical commission, the position indicates “PRED VK”, in the line of last name and initials it is filled in as long as there is space - at the discretion of the doctor (you can write the last name in abbreviated form, or the full last name and initials).
Below the table “Exemption from work” the doctor indicates from what period the patient will begin work. In the case of a long-term illness, the corresponding code is indicated in the “Other” column, and the number of the extended sick leave is written below.
The doctor’s signature is placed at the bottom of the section; there should also be a seal imprint on the right (triangular, round or special “for certificates of incapacity for work”).
The name of the medical institution must be clearly read in the seal imprint - this is important for the programmatic identification of the organization that issued the sick leave.
The name of the organization is entered by the accountant (we have already discussed above how to correctly use the abbreviated version of the name). Note that it must match the one indicated by the doctor. But if for some reason the name does not match, the most important thing for the employer is to accurately indicate the registration number, by which the FSS can easily identify the company.
You can check the correct number in the FSS notice to the company as an insured. In addition to the registration number, the organization's branches have extended numbers, indicated by a fraction. Next, fill in the subordination code indicating the branch of the Social Insurance Fund in which the company is registered.
The TIN of the disabled employee is required to be filled out. You should also fill out the SNILS column, which is also mandatory.
The next line - “conditional accruals” - contains encoded information, the meaning of which is available on the reverse side. It is indicated for beneficiaries and those who have been sick for more than 30 days, the disabled and those working under a fixed-term employment contract (these factors affect the duration and amount of the benefit).
It is necessary to fill out the “Report Form N-1” when it comes to an occupational disease or work-related injury.
The column “Date of start of work” is filled in not as the date of return to work after illness, but as the date of cancellation of the employment contract. Example: an employment contract was concluded on July 1, but the employee must start work on August 1 (that is, the contract was concluded in advance). But on July 18, the employee falls ill, and the employer has the right to cancel such an agreement.
But even if the employee has not started work, he has the right to receive benefits, in our case this is from August 1. Having recovered, the employee brings sick leave, for which benefits are paid. In this case, the start date of work is indicated in accordance with the contract, provided that it is canceled.
In the line “Insurance period” the full number of years and months is indicated. In cells “incl. non-insurance periods" indicates the periods of military service for the period from 01/01/2007.
In addition to the insurance period (confirmed by the employment contract), the activity also includes military service, which is the non-insurance period from which insurance premiums are not accrued or paid. This period is not an insurance period; it is only counted towards the total length of service.
Periods such as temporary unemployment, registration with the employment service, and training are not included on the sick leave.
The line “benefits due for the period” contains the dates corresponding to those indicated in the “Exemption from work” table (filled out by the doctor).
In the lines “Average earnings for calculating benefits” and “Average daily earnings” you do not need to make a full calculation, as in the old form. Only the most important information. The benefit is calculated on a separate sheet and attached to the sick leave.
After this, the company indicates the amount of the benefit, dividing it into two parts - at the expense of the fund and the employer. The second part is paid for the first three days of incapacity for work (previously only two were paid, but from January 1, 2011 three days are paid). In all other cases (quarantine, prosthetics, after-care), the benefit is paid from the Social Insurance Fund.
The line “Total accrued” indicates the amount, including personal income tax. In the old form, the line “TOTAL (amount to be issued)” indicated the amount of payments excluding personal income tax.
At the end - the signature of the manager and chief accountant. But the manager’s signature can be delegated to another person (which often happens in large enterprises) on the basis of a corresponding order or power of attorney.
2.3 Synthetic and analytical accounting of calculations for social insurance and security
According to the second chapter Tax Code Organizations of the Russian Federation are payers of the unified social tax to state extra-budgetary funds for the implementation of the rights of citizens to state pension and social security and medical service. For synthetic accounting For settlements of contributions to state extra-budgetary funds, the organization in question uses passive account 69 “Calculations for social insurance and security”, to which sub-accounts are opened:
1 - “Calculations for social insurance”;
2 - “Calculations for pension provision”;
3 - “Calculations for compulsory health insurance.”
Account 69 “Calculations for social insurance and security” is credited for the amounts of payments for social insurance and security of employees, as well as their compulsory medical insurance, subject to transfer to the appropriate funds. For example, the amounts of accrued benefits for temporary disability, pregnancy and childbirth are reflected by posting:
Dt 69/1 “Calculations for social insurance.”
K-70 “Settlements with personnel for wages”.
In addition, in the credit of account 69 “Settlements for social insurance and security”, in correspondence with the profit and loss account or settlements with employees for other transactions (in terms of settlements with guilty persons), the accrued amount of penalties for late payment of payments is reflected, and in correspondence with account 51 “Settlement accounts” - amounts received in cases where the corresponding expenses exceed payments.
The debit of account 69 “Calculations for social insurance and security” reflects the transferred amounts of payments, as well as amounts paid from payments for social insurance, pensions, and compulsory health insurance.
Analytical accounting of settlements under the Unified Social Tax is maintained in statements broken down by subaccounts; the final data at the end of the month is transferred to journal order No. 10/2. The order journal systematizes the amount of turnover by account in the context of corresponding accounts. Under the credit account, accrued amounts are recorded in favor of social insurance and security authorities with a division by object where expenses for social needs are included. Monthly after mutual verification with other regist...
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Lecture notes. Taganrog: TTI SFU, 2007
Topic 5: Accounting for wages and social contributions
5.3. Accounting for social insurance and security payments
In accordance with Chapter 24 of the Tax Code of the Russian Federation “Unified Social Tax”, introduced on January 1, 2001, employees of the enterprise are subject to social insurance and security. A single social tax (contribution) credited to state extra-budgetary funds - the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation and the compulsory medical insurance funds of the Russian Federation (hereinafter referred to as the funds) - and intended to mobilize funds for the realization of the right of citizens to state pension and social security and medical help.
The object of taxation (tax base) for employers is defined as the amount of income accrued by employers for the tax period in favor of employees separately for each employee from the beginning tax period at the end of each month on an accrual basis.
These payments are not recognized as an object of taxation if they are made from profits remaining at the disposal of the organization. This exception includes payments in the form of financial assistance, other gratuitous payments.
Not included in income composition, subject to taxation, in full:
1) state benefits paid in accordance with the legislation of the Russian Federation, legislative acts subjects of the Russian Federation, decisions of representative bodies of local self-government, including temporary disability benefits, benefits for caring for a sick child, unemployment benefits, pregnancy and childbirth benefits;
2) all types established by the legislation of the Russian Federation, legislative acts of the constituent entities of the Russian Federation, decisions of representative bodies of local government compensation payments related to:
· compensation for harm caused by injury or other damage to health;
· free provision of residential premises and utilities, issuance (payment) of the required allowance in kind;
· dismissal of employees, including compensation for unused vacation, etc.
· when the employer pays expenses for business trips of employees, daily allowances within the norms, as well as those actually made and documented, are not subject to taxation confirmed expenses for travel to the destination and back, expenses for renting living quarters;
Also not included in the tax base (in terms of the amount of tax to be credited to the Social Insurance Fund of the Russian Federation) are any remunerations paid to employees under civil contracts, copyright and licensing agreements.
Tax rates. For employers, the following rates apply:
The amount of tax payable to the federal budget is reduced by taxpayers by the amount of insurance contributions accrued by them for the same period for compulsory pension insurance (tax deduction) within the limits of amounts calculated based on the tariffs of insurance contributions provided for by the Federal Law of December 15, 2001. N 167-FZ “On compulsory pension insurance in the Russian Federation”.
Table 9– UST rates for taxpayers – employers
The tax base for everyone |
Pension |
Fund |
Mandatory health insurance funds |
||
Federal |
Territorial obligatory funds |
||||
Up to 280,000 |
|||||
From 280 001 |
56,000 rubles + |
8,120 rubles + |
3,080 rubles + |
5,600 rubles + |
72,800 rubles + |
Over |
81,280 rubles + |
11 320 |
5 000 |
7 200 |
104,800 rubles + |
The order of calculation and paying tax taxpayers - employers
1. The amount of tax is calculated separately for each fund and is determined as the corresponding percentage of the tax base.
2. The amount of tax credited as part of the social tax to the Social Insurance Fund of the Russian Federation is subject to reduction by taxpayers for expenses incurred by them independently for the purposes of state social insurance, provided for by the legislation of the Russian Federation.
3. Payment of advance payments no later than the 15th day of the next month.
4. Accounting is kept separately for each employee according to the amount of income paid to them and the amount of tax related to this income.
5. Information is submitted to the Pension Fund of the Russian Federation in accordance with federal legislation on individual personalized accounting in the state pension insurance system.
6. Within the deadlines established for paying the tax, you must submit to the Social Insurance Fund of the Russian Federation information on the amounts:
1) accrued tax to the Social Insurance Fund of the Russian Federation;
2) used to pay benefits for temporary disability, pregnancy and childbirth, child care until the child reaches the age of 1.5 years, at the birth of a child, to reimburse the cost of a guaranteed list of services and social benefits for burial;
4) expenses subject to offset;
5) paid to the Social Insurance Fund of the Russian Federation.
For this purpose (UST), enterprises make monthly contributions to social needs. Deductions are made from accrued wages and other equivalent payments at the established rate.
Accounting for deductions for social needs and settlements with social insurance and security authorities is carried out on passive account 69 “Settlements for social insurance and security”. Accounting for settlements with each fund is carried out on the corresponding subaccounts of account 69 on the basis of the accountant’s calculations, statements from the current account and payment orders for the transfer of funds.
Accounting for contributions to the social insurance fund and settlements with it.
Deductions from the social insurance fund are made from production and circulation costs and other sources. Amount of deductions Oss
Oss = Z x Pss/100, where Z – RSS – established percentage of contributions to social insurance (4% from 01/01/01, 3.2% from 01/01/05, 2.9% from 01/01/06)
Contributions to the social insurance fund formed at the enterprise are used to pay benefits for state insurance for employees of the enterprise, and the unused balance of contributions is transferred to the social insurance fund.
Their Social Insurance Fund pays benefits:
· For temporary disability
· For pregnancy and childbirth
· One-time benefit for the birth of a child
· Monthly allowance child care up to 1.5 years old
· Social benefit for burial
· Children's gifts during New Year's parties.
Accounting for contributions to the Social Insurance Fund is kept in passive account 69-1 “Calculations for social insurance”.
Debit Account 69-1 “Calculations for social insurance” Credit
With significant payments of funds from the Social Insurance Fund, a debit balance may appear. The missing amount is reimbursed to the company after checking the validity of the expenses and calculations made.
Accounting for contributions to the Pension Fund and settlements with it.
Deductions from the pension fund are made from production and distribution costs and other sources. Amount of deductions Oops is defined as follows
Opf = Z x Rps/100, where Z – accrued wage for all reasons, rub., Rps – percentage of contributions to the pension fund from production and distribution costs and other sources (28% from 01/01/01, 20% from 01/01/05)
Insurance premiums are charged on those types of remuneration on the basis of which the pension is calculated, including remuneration for performing work under contract agreements and assignments.
Accounting for settlements with the pension fund is carried out on passive account 69-2 “Settlements for pension provision”.
Debit 69-2 “Calculations for pension provision” Credit
Accounting for contributions to compulsory health insurance funds and settlements with it.
Compulsory health insurance is carried out in order to guarantee citizens, in the event of an insured event, the provision of medical care and preventive measures at the expense of funds accumulated in compulsory health insurance funds.
Compulsory health insurance is universal. Every citizen in respect of whom a health insurance contract has been concluded receives a medical policy.
Deductions from the compulsory health insurance fund are made from production and distribution costs and other sources. Amount of deductions Oms is defined as follows
Ohms = Z x Rms/100, where Z – accrued salary and other payments equivalent to it, rub., Rms – established percentage of contributions for compulsory health insurance (3.6% from 01/01/01, 3.1% from 01/01/06)
Accounting for contributions to ROFOMS is kept in passive account 69-3 “Calculations for compulsory health insurance”.
Debit Account 69-3 “Calculations for medical insurance” Credit
Transfer of funds for compulsory health insurance is made: in federal fund in the amount of 1.1%, to the territorial fund - 2.0% of the accrual amount.