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In 2017, a new reporting form was introduced according to the KND form 1151111 Calculation of insurance premiums. This reporting form should be used by all categories of insurers: legal entities. individuals and individual entrepreneurs who have hired personnel and make payments to individuals.
In this article we will look at how to prepare calculations for insurance premiums in 1s 8.3 in the Enterprise Accounting 3.0 configuration
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Let us remind you that the calculation is submitted quarterly, the deadline for submission is the 30th of the month following the completed period. How a report must be submitted to regulatory authorities is determined by the average number of employees. So, if it is more than 25, the report must be submitted electronically, if less, then the report can be submitted on paper.
Calculation of insurance premiums in 1C 8.3 is performed in the 1C-Reporting workplace. By clicking the Create command, a list of report types opens, in it you need to find Calculation of insurance premiums.
A window will open in which you can familiarize yourself with background information on the selected type of reporting (submission deadlines, who submits and the latest changes in legislation). Here you need to enter the main parameters - organization and reporting period. Fill in and click Create.
The report form is displayed in front of you, while it is empty, to start the filling process using the entered information system data, use the Fill command.
Pay attention to the colors of the fields: yellow and green mean that manual edits can be made to these fields. It is worth noting here that if, when filling out, you see errors due to the fact that the data was entered incorrectly in the database, then you should make adjustments in the database itself, and not in the report. For example, if the system informs about the absence of passport data, then it is more correct to enter them into the employee’s card once, rather than manually edit the report each time.
The left part of the form is presented in the form of navigation through the sheets of the report; it contains a title page with general data about the payer and three sections, plus section 1 contains appendices with detailed data on the calculations of insurance premiums made.
If you do not plan to use all sections of the report, for example, section 2 is unnecessary for you, you can hide its display and not print it. To do this, open the More menu, find the Settings line, and on the Partition Properties tab, uncheck the boxes for unnecessary partitions.
To verify the correctness of reporting in 1C, a check function is available, launched by the command Check control ratios. The results of such a check will be displayed on the screen in a table. Here you can view individual indicators by clicking on the desired cell with their ratio.
If you plan to submit a report on paper, then you need to print it, for this there is a Print command.
To submit a report electronically, you will need to upload the calculations to disk using the Upload → Electronic submission command, here you need to select the storage location for the saved file.
You can first check the report for compliance with the requirements of the electronic presentation format using the Check upload command.
Also in the 1c program there is a function of sending a report to regulatory authorities directly from the program; it is available only if the 1C-Reporting service is connected. The Send command is intended for its use.
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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
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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
All companies with at least one employee on staff are required to submit insurance premium calculations to the Federal Tax Service. This information is necessary to track the number and income level of employees. Many people have difficulty generating this report, so we have prepared practical material on the features of creating calculations for insurance premiums in the 1C: ZUP 8.3.1 program.
StageI. Preparatory
Employee income accruals are the basis for generating the “Calculation of Insurance Premiums” report. An employee's income may include the following accruals:
- wage;
- monthly bonuses;
- quarterly;
- annual;
- temporary disability benefits;
- vacation pay;
- and so on.
In order to correctly reflect and generate insurance premiums in the program, you should make the appropriate tariff settings (section Salary → See also → Types of insurance premium tariffs). Rice. 1.
The calculation of the base for calculating insurance premiums is the document “Calculation of salaries and contributions” (section Salary → Calculation of salaries and contributions). Rice. 2.
Click on the “Create” button to create a document and indicate the period for calculating salaries and contributions. Then click the “Fill” button to reflect the employees for whom “Salaries and contributions are calculated.” To obtain information about the base for calculating insurance premiums, you can use the “Analysis of contributions to funds” report (section Taxes and contributions → Reports on taxes and contributions → Analysis of contributions to funds). Rice. 3.
The generated salary accruals and insurance premiums are reflected in the document “Reflection of salaries in accounting.” It displays accrued income and insurance premiums for each employee for the month of accrual.
To correctly reflect insurance premiums in the “Calculation of Insurance Premiums” report, you must correctly indicate the status of the insured person (section Personnel → Employees → Insurance link or in the “Individuals” directory). In the personal card of an employee or individual, you must indicate the date of change of status.
StageII. Generating a report
After we performed in the program “1C: ZUP 8.3.1.” After all the necessary settings and charges, you need to proceed to generating the “Calculation of insurance premiums” report. It is filled out in the section Reporting → Certificates-1C reporting. Click the “Create” button to select the “Calculation of insurance premiums” report and indicate the period for generating the report. The document consists of a title page and sections for reflecting information on the calculation of insurance premiums. Section 1 contains data on the obligations of insurance premium payers. It is filled out according to the ten Appendices that relate to it. This section should reflect the total data on insurance premiums required for payment to the budget. More detailed data on the assignment of contributions is provided in the appendices to this section.
Section 2 “Calculations for insurance premiums” is intended for peasant (farm) farms (peasant farms). Section 3 contains personalized information about individuals, that is, a list of personal data about individuals. So, in addition to the full name and SNILS, the TIN, date of birth, citizenship of the employee, information about the employee’s identity document are provided. The data in this section is compiled based on the results of the last three months of the reporting year.
Cases when section 3 of the report “Calculation of insurance premiums” is completed:
- If payments are made to employees under employment or civil law contracts.
- When an employee is on leave without pay.
- When an employee goes on maternity leave, in the calculation of insurance premiums in Section 3 for an employee on maternity leave, a report is generated without filling out subsection 3.2 on payments.
- If the organization has only one employee, including the director, who is the founder.
- If in the accounting quarter accruals and payments were made for dismissed employees.
The title page, Section 1, Subsections 1.1 and 1.2, Appendix 1, Appendix 2 and Section 3 are made up of all organizations and individual entrepreneurs, payers of insurance premiums, making payments to individuals. Rice. 4.
The remaining sections and applications are formed as necessary, if there is information to fill out.
In the program "1C:ZUP 8.3.1." The “Calculation of insurance premiums” report is generated automatically, subject to the conditions for the correct and timely formation of salaries in the program.
To correctly generate the “Calculation of Insurance Premiums” report, you need to update the program to the current version. Since January 2017, the Federal Tax Service Inspectorate has introduced new conditions for accepting reports: personal data of individuals must completely match the data in the Federal Tax Service Inspectorate database. If the data on employees does not match the data in the Federal Tax Service Inspectorate database, the report will not be accepted by the Federal Tax Service Inspectorate.
In this article, we have highlighted the main points that you should pay attention to when generating the “Calculation of insurance premiums” report. To summarize, I would like to note that correct accounting of the accrual and payment of wages and other charges is an advantage for the correct formation of this document. We wish you successful completion of your annual reporting!
Dear readers, submit your reports without any problems! Our consultants have extensive experience in 1C programs and are ready to help you with the generation of any report. Book a consultation.
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Calculation of insurance premiums for 2017 is provided in the form approved by Order of the Federal Tax Service of Russia dated October 10, 2016 No. ММВ-7-11/551@. The calculation must be submitted to the tax authorities no later than January 30, 2018.
Calculation of insurance premiums for 2017 is provided in the form approved by Order of the Federal Tax Service of Russia dated October 10, 2016 No. ММВ-7-11/551@:
- persons making payments and other remuneration to individuals (organizations, individual entrepreneurs, individuals who are not individual entrepreneurs);
- heads of peasant (farm) households.
In accordance with paragraph 7 of Art. 431 of the Tax Code of the Russian Federation, persons making payments and other remuneration to individuals submit calculations for insurance premiums no later than the 30th day of the month following the billing (reporting) period to the tax authority:
- at the location of the organization;
- at the location of separate divisions of organizations that accrue payments and other remuneration in favor of individuals. If a separate division is located outside the Russian Federation, then the organization submits the calculation for such division to the tax authority at its location;
- at the place of residence of the individual making payments and other remuneration to individuals (including individual entrepreneurs).
The largest taxpayers who have separate divisions (which calculate payments and other remuneration in favor of individuals) submit calculations to several tax inspectorates (letter of the Federal Tax Service dated January 10, 2017 No. BS-4-11/100@):
- at its location;
- at the location of the separate units.
Calculation of insurance premiums for 2017 must be submitted to the tax authorities no later than January 30, 2018. The deadline for submitting calculations is the same for all payers of insurance premiums and does not depend on the form of reporting - on paper or electronically.
Note! If the payer of insurance premiums does not have payments in favor of individuals during the billing (reporting) period, the payer is obliged to submit a calculation with zero indicators to the tax authority within the prescribed period (letters of the Federal Tax Service dated March 24, 2017 No. 03-15-07/17273, dated April 12 .2017 No. BS-4-11/6940@).
For late submission of a calculation of insurance premiums to the tax office, the payer of insurance premiums may be subject to a fine of 5 to 30 percent of the amount of contributions that was not paid, based on the calculation. In this case, the minimum fine is 1,000 rubles (Article 119 of the Tax Code of the Russian Federation). In a letter dated 05/05/2017 No. PA-4-11/8611, the Federal Tax Service of Russia explained how much the fine should be paid to each of the funds (PFR, FFOMS, FSS).
Calculation of insurance premiums
Insurance premium calculations include:
- Title page;
- Sheet“Information about an individual who is not an individual entrepreneur”;
- Section 1"Summary data on the obligations of the payer of insurance premiums";
- Appendix No. 1 to section 1 “Calculation of the amounts of insurance contributions for compulsory pension and health insurance” to section 1;
- Appendix No. 2 to section 1 “Calculation of the amounts of insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity” to section 1;
- Appendix No. 3 to section 1 “Expenses for compulsory social insurance in case of temporary disability and in connection with maternity and expenses incurred in accordance with the legislation of the Russian Federation” to section 1;
- Appendix No. 4 to section 1 “Payments made from funds financed from the federal budget” to section 1;
- Appendix No. 5 to section 1 “Calculation of compliance with the conditions for applying the reduced tariff of insurance premiums by payers specified in subparagraph 3 of paragraph 1 of Article 427 of the Tax Code of the Russian Federation” to section 1;
- Appendix No. 6 to section 1 “Calculation of compliance with the conditions for applying the reduced tariff of insurance premiums by payers specified in subparagraph 5 of paragraph 1 of Article 427 of the Tax Code of the Russian Federation” to section 1;
- Appendix No. 7 to section 1 “Calculation of compliance with the conditions for applying the reduced tariff of insurance premiums by payers specified in subparagraph 7 of paragraph 1 of Article 427 of the Tax Code of the Russian Federation” to section 1;
- Appendix No. 8 to section 1 “Information necessary for the application of a reduced rate of insurance premiums by payers specified in subparagraph 9 of paragraph 1 of Article 427 of the Tax Code of the Russian Federation” to section 1;
- Appendix No. 9 to section 1 “Information necessary for applying the tariff of insurance premiums established by the second paragraph of subparagraph 2 of paragraph 2 of Article 425 (the second paragraph of subparagraph 2 of Article 426) of the Tax Code of the Russian Federation” to section 1;
- Appendix No. 10 to section 1 "Information necessary to apply the provisions of subclause 1 of clause 3 of Article 422 of the Tax Code of the Russian Federation by organizations making payments and other rewards in favor of students in professional educational organizations, educational organizations of higher education in full-time study for activities carried out in a student group (included in the federal or regional register of youth and children's associations enjoying state support) under employment contracts or civil contracts, the subject of which is the performance of work and (or) the provision of services" to Section 1;
- Section 2"Summary data on the obligations of insurance premium payers of heads of peasant (farm) households";
- Appendix No. 1 to section 2 “Calculation of the amounts of insurance premiums payable for the head and members of a peasant (farm) enterprise” to section 2;
- Section 3"Personalized information about insured persons."
Sections 1 And 3 are filled out by insurance premium payers making payments to individuals and submitted quarterly.
Section 2 filled out by insurance premium payers - heads of peasant farms - annually.
Compiling calculations for insurance premiums in the program "1C: Salary and Personnel Management 8" (ed. 3)
The program provides a regulated report for calculating insurance premiums Calculation of insurance premiums(chapter Reporting, certificates - 1C-Reporting) (Fig. 1).
To compile a report, you must be at your workplace 1C-Reporting enter a command to create a new report instance using the button Create and select from the list of available reports Types of reports report with title Calculation of insurance premiums by button Choose.
In the start form, indicate the organization (if the program maintains records for several organizations) for which the report is being compiled and the period for which it is being compiled.
As a result, the form of a new instance of the report is displayed on the screen. Calculation of insurance premiums(Fig. 2). To automatically fill out a report based on infobase data, use the button Fill.
Note! If two or more directory elements are identified in the accounting data when automatically filling out a report Individuals a message is issued with the same completed SNILS, while the report remains blank.
Calculation of insurance premiums in other programs:
- in the program 1C: Salaries and personnel management 8 (rev. 2.5)
- in program 1C: Salaries and personnel of budgetary institutions 8 (rev. 1.0)
- in program 1C: Salaries and personnel of government institutions 8 (ed. 3)
Submission of calculation of insurance premiums to the tax authority
Payers who have an average number of individuals in whose favor payments and other remunerations are made for the previous billing (reporting) period exceeds 25 people, as well as newly created (including during reorganization) organizations whose number of specified individuals exceeds this limit, submit a calculation of insurance contributions to the tax authority in electronic form using an enhanced qualified electronic signature via telecommunication channels (clause 10 of article 431 of the Tax Code of the Russian Federation).
Payers and newly created organizations (including during reorganization), whose average number of individuals in whose favor payments and other remunerations are made, for the previous settlement (reporting) period is 25 people or less, have the right to submit calculations in electronic form , and on paper.
Regardless of the activity carried out, payers of insurance premiums must submit as part of the calculation:
- Title page;
- Section 1 "Summary of the obligations of the payer of insurance premiums";
- subsection 1.1 "Calculation of contributions for compulsory pension insurance", subsection 1.2 "Calculation of contributions for compulsory health insurance" of appendix 1 to section 1;
- Appendix 2 to Section 1 "Calculation of the amounts of insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity";
- Section 3 "Personalized information about insured persons."
The remaining appendices and subsections are presented if they contain data (subsections 1.3.1, 1.3.2, 1.4 of appendix No. 1 to section 1, appendices 3 - 10 to section 1).
Submission of calculations for insurance premiums to the tax authority in the program "1C: Salaries and Personnel Management 8" (ed. 3)
Setting up the composition of the calculation
If individual sections of the calculation are not filled out and submitted in accordance with the Procedure, then you can set a mode for them in which they will not be displayed in the report form or printed.
To do this, click on the button Settings(button More - Settings), located in the top command bar of the report form, and on the tab Partition properties uncheck the boxes Show And Print for these sections (Fig. 3).
Checking the calculation
Before submitting the calculation, it is recommended to check it for errors. To do this, use the button Examination - Check reference ratios. After pressing the button, the result of checking the control ratios of the indicators is displayed. In this case, you can see either those control ratios of indicators that are erroneous, or all control ratios of indicators (by unchecking Show only erroneous relationships) (Fig. 4).
When you click on the required ratio of indicators, in the column Tested ratio or Explanation of meanings, a transcript is displayed that shows where these numbers came from, how they came together, etc. And when you click on a certain indicator in the transcript itself, the program automatically shows this indicator in the report form itself. For report form Calculation of insurance premiums check of control ratios of indicators introduced by letters of the Federal Tax Service of Russia dated June 30, 2017 No. BS-4-11/12678@, dated December 13, 2017 No. GD-4-11/25417@ and letter of the Federal Tax Service of the Russian Federation dated June 15, 2017 No. 02-09- 11/04-03-13313.
Print calculation
Organizations submitting calculations without using telecommunication channels (or using third-party programs for electronic exchange) should prepare files for transmission to the tax authority in electronic form. Organizations submitting calculations on paper should prepare a printed calculation form (Fig. 5).
To generate a printed calculation form with a PDF417 two-dimensional barcode, click on the button Seal located at the top of the report form. To print machine-readable forms of regulated reports with a two-dimensional PDF417 barcode, it is necessary that a single module for printing machine-readable forms and machine-readable form templates be installed on the computer. The print module installation kit is included in the configuration. As soon as the need to use the print module arises, it is automatically launched for installation. Templates for machine-readable forms of regulated reports are included in the configuration and are installed along with it, so there is no need to install templates separately.
The calculation form for insurance premiums can be printed without a barcode, if in the report settings (button More – Settings– bookmark General) check the box Allow printing without PDF417 barcode. After setting this setting, click the button Seal will be available for printing PDF417 barcode form (recommended)(Fig. 5) or Form without barcode PDF417.
When you select the second option, the program displays the report form on the screen for preview and additional editing, generated for printing sheets (if necessary) (Fig. 6). Next, to print the calculation, click on the button Seal. In addition, from this report form (preview), you can save the edited calculation as files to the specified directory in PDF document format (PDF), Microsoft Excel (XLS) or in spreadsheet document format (MXL) (by clicking on the button Save).
Uploading calculations electronically
If the calculation must be uploaded to an external file, then in the form of a regulated report Calculation of insurance premiums The function of uploading in electronic form is supported in a format approved by the Federal Tax Service of Russia. It is recommended to first check the upload to ensure that the report is formatted correctly using the button Examination – Check upload. After clicking this button, an electronic report will be generated. If errors are detected in the report data that prevent the upload from being completed, the upload will be stopped.
In this case, you should correct the detected errors and repeat the upload. To navigate through errors, it is convenient to use the error navigation service window, which is automatically brought up on the screen. To download the calculation for subsequent transfer through an authorized operator, you must click on the button Unload - Electronic submission and indicate in the window that appears the directory where you should save the calculation file. The program assigns a name to the file automatically. When you press the button Upload - Data on individuals section 3, a file with data on individuals in section 3 will be uploaded. The file can be used in the organization’s “Personal Account” on the Federal Tax Service website to check the full name and SNILS (Fig. 7).
Sending a calculation to the tax authority
In programs 1C, containing a subsystem of regulated reporting, a mechanism has been implemented that allows directly from the program (without intermediate uploading to an electronic presentation file and using third-party programs) to send a calculation of insurance premiums to the tax authority in electronic form with an electronic digital signature (if the 1C-Reporting service is connected). Before sending, it is recommended to perform format and logical control of filling out the calculation.To do this, click on the button Examination
