1s FSS rate against accidents

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

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

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

Accounting setup

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

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

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

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

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

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

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

Expenditures

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

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

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

Accruals

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

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

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

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

Calculation of insurance premiums in 1C 8.3

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

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

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

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

Reports

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

“Analysis of contributions to funds”

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

“Taxes and fees (briefly)”

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

“Insurance premium accounting card”

Recalculation of insurance premiums

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

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

In the user manual you can find the most up-to-date information about setting up the product, including how to set the FSS rate in 1C. You can do this yourself, but the developer recommends seeking help from professionals.

Not many businesses using accounting software know how to manage the program components. In parallel, they have difficulty setting the tariffs necessary to calculate accident contributions. They can solve these problems in the only way: by contacting a service center, whose programmers set the tariffs for insurance premiums, taxes, and VAT in 1C.

Where are rates set in 1C?

Many business entities contact technical support with the question: where are the rates set in 1C 8 ZUP? Experts explain step by step how to independently and where to set the FSS rate in 1C. If necessary, a service center representative travels to the client’s address and on site performs the necessary actions related to installation, configuration and testing of options.

For each business entity, it is necessary to establish an individual hourly tariff rate in 1C, which is determined by Federal legislation depending on the type of activity and other features of the business. In 1C: UNF, interest rates are set in a certain sequence:

Select the “Service” option;

The “Accounting Options” menu opens;

Select the “Insurance Premiums” tab;

The accounting parameters indicate the required tariffs, the current rates of the National Social Insurance Fund, the Social Insurance Fund and the Social Insurance Fund (these parameters also indicate the maximum value that is necessary for calculating insurance premiums).

After carrying out a range of installation activities, each business entity must test the operation of the software. If this is not done, then minor glitches may subsequently occur, due to which insurance premiums will be calculated incorrectly.

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

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

Salary and personnel/ Directories and settings/ Salary accounting settings

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

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

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

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

Charges subject to contributions in 1C

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

Salaries and personnel/ Directories and settings/ Accruals

Get 267 video lessons on 1C for free:

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

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

Cost items for insurance premiums

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

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

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

Calculation of insurance premiums

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

Watch our video about step-by-step payroll in 1C:

Salary and personnel/ Salary/ All accruals

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

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

Analytical reports on insurance premiums

In the process of preparing and compiling reports in 1c on contributions and taxes, such as: profit tax, property tax, VAT, accident insurance contributions, insurance premiums, it is necessary to carefully check for each of these taxes and, if necessary, adjust various rates in the program “1C: Accounting 8” version 3. Let’s use the example of this article to see how to do this. The settings contain certain values (information) that need to be entered or changed, such as: data on rates, benefits, information on special taxation procedures, how transfers are made, methods for reflecting expenses.

Where are changes in the income tax rate entered in 1C?

To set up for the first time or change it, you need to use the information register called “Income Tax Rates”. You must select it from the “Directories” section.

On a specific date, in the above register, it is possible to see what rates were in effect for profits at that time, in the federal budget of the Russian Federation (hereinafter referred to as the Federal Budget of the Russian Federation) and in the budget of the constituent entities of the Russian Federation (hereinafter referred to as the TB of the Russian Federation).

The information in this register is used for:

Carrying out the regulatory operation "";

Filling out the “Tax return for income tax” report.

When working in the 1C program for several legal entities that use different profit rates, this applies only to the TB of the Russian Federation, you need to check the “Applying different profit tax rates” field in the “Income Tax” tab in the accounting settings settings.

In the Federal Bank of the Russian Federation, the income tax rate is 2%, in the TB of the Russian Federation - 18%. District and city authorities have the authority to reduce the rate in the budget of the subjects; increasing it is not considered, since this circumstance will contradict the current legislation.

Where is a change in the property tax rate entered in 1C?

To make the settings again or change the rates, you need to use the information register “Property tax rates”, in the “Directories” section;

In the information register “Property tax rates” for a certain date, you can track the rates and benefits that were in effect on the specified date. Information is entered using the “Property tax: rates and benefits” form.

It states:

Bid;
The date from which the prescribed rate for calculation will be applied;
Benefits, if applicable.

If the rate changes or the benefit is lost or created, then in this case a new one is introduced I entry, and you must indicate the date from which the changes apply.

Regional law may provide benefits in the form of:

Tax exemptions;
Rate reductions.

The benefit will apply specifically to the property on whose territory it is physically located:

If the benefit provided by law applies to all of the company’s property, then the benefit code is indicated in the form of the “Property Tax Rates” register entry.

In addition to the values that were indicated above, such as:

Bid;
The date from which the specified rate will be applied for calculation;
Benefit code;

You also need to indicate:

Reduced rate;
The percentage of its reduction.

If not all, but only part of the company’s property is covered by the benefit, then information on the benefit is filled in for individual objects. They are stored in the information register “Property tax rates” for individual fixed assets (fixed assets). Information on such property is entered into the register through the form “Property tax: objects with a special taxation procedure.”

When establishing a benefit for your organization in the form of tax exemption, you must tick the “Tax Exemption” field in the register entry form, indicating the benefit code.

The information in the register is used in the future to conduct and fill out:

Regulatory operation that calculates property tax;

Report “Tax return for property tax”.

Where are changes in rates for insurance premiums and accident insurance contributions entered in 1C?

In the sections panel, we find the “Salary and Personnel” section, select it and the entire list of parameters that relate to it opens, then select the “Salary Accounting Settings” item.

Double-click the mouse to open the line for the required company, then go to the “Taxes and payroll contributions” tab.

Install:

View ;
The premium rate for accident insurance.

We indicate the date from which the established tariff and rate will be valid.

A correctly adjusted rate for accident insurance premiums will provide you with reliable accounting (AC) and tax accounting (TA), as well as reporting.

The insurance rate depends on which class of professional risk the main activity of the company belongs to. Every year, companies confirm it to determine the class of professional risk.

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

Insurance premium rates in 1C

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

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

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

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

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

Period;
Vida;
Transcript for all funds.

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

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

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

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

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

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

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

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

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