Calculation of insurance premiums is a quarterly report, which since 2017, all employers are required to submit. Consider the procedure for filling out the calculation of insurance premiums in the 1C program.
The calculation of insurance premiums essentially replaces the previously presented RSV-1 and 4-FSS in part of Section I, contains information on the calculation of premiums:
In addition, the Calculation of Insurance Contributions provides the calculation of contributions for additional social security for flight crew members and coal industry workers, for which we previously reported in the PB-3 form, as well as the calculation of contributions for the head and members of peasant (farm) households (previously used RSV-2).
The calculation of insurance premiums consists of
Section 1 provides summary data on accrued insurance premiums by type of insurance for the organization as a whole. Section 2 is intended to be filled in for insurance premiums by the heads of peasant (farm) enterprises and is submitted only at the end of the year. Section 3 - personalized information, is filled in for each employee of the organization.
IN mandatory The following calculation sections are presented in order:
The following sections are presented data available to fill them in:
Let's consider filling out the calculation for insurance premiums in 1C using the following simple example:
| Worker | Earnings for 1 sq. 2017 | Contributions to the OPS | Contributions to CHI | Contributions to OSS |
| Afanasiev A.A. | On a salary of 150,000 rubles. | 33 000 | 7 650 | 4 350 |
| Lopyreva L.L. | On a salary of 150,000 rubles. | 33 000 | 7 650 | 4 350 |
| Romashkina A.A, | On vacation at your own expense | 0 | 0 | 0 |
| Romashkin R.R. | Premium for the previous period 10,000 rubles. | 2 200 | 510 | 290 |
| Total: | 68 200 | 15 810 | 8 990 |
To compile the calculation of insurance premiums in 1C, the corresponding regulated report is used, it is included in the category of reports Tax reporting :
For the calculation of insurance premiums, automatic filling is implemented according to the data of the infobase, for this we use the button Fill :
It is convenient to check the calculation of insurance premiums according to the following scheme:
The title page for the calculation of insurance premiums is filled out completely automatically based on the data of the directory Organizations :
If any information on the title page is not filled out, then you should enter them in the directory Organizations and update the calculation by the More button - Refresh(namely update, not reload).
Section 3 of the calculation is filled in by payers for all insured persons for the last three months of the settlement (reporting) period, including in favor of which payments and other remunerations were accrued in the reporting period within the framework of labor relations and civil law contracts, the subject of which is the performance of work, the provision of services, under contracts of the author's order.
The details of the employee must be included in Section 3:
For each insured person, fill in:
For an employee who was on leave for the entire 1st quarter of 2017 at his own expense, Subsection 3.2.1 is not completed, i.e. We transfer only personal data to it.
The category code of the insured person is determined by the type of insurance premium rate used in the organization, as well as whether the employee has the status of a temporarily staying or temporarily residing foreign citizen. For employees of the organization "Apelsin" LLC, the category code is used HP.
In our example Subsection 3.2.1 would be filled in as follows:
Appendix N 1 to Section 1 is filled in in the context of the payer's tariff codes. In our example, the payer's tariff code is 01, which corresponds to the main tariff and the main taxation system:
The breakdown of tariff codes can be viewed by double-clicking on the code with the left mouse button, a form for selecting the payer's tariff code will open with information on the applicable taxation system and insurance premium rate:
Subsection 1.1 provides the calculation of the amounts of insurance premiums for compulsory pension insurance.
The data is given:
In our example, in subsection 1.1, information is filled in:
In the first month, the line with data on the total number of insured persons (line 010) will include all employees, including the dismissed employee who was paid a bonus in January 2017 and the employee who is on vacation at his own expense. In the line showing the number of persons on whose payments contributions are accrued (line 020), there will no longer be an employee who is on leave at his own expense.
In the next two months, the information on the lines will not contain data on the dismissed employee, because. The organization did not make any more payments to him.
To check the information included in the Calculation of insurance premiums, you can use the report Analysis of contributions to funds (in Accounting 3.0 the report is located in the section Payroll and Human Resources - Payroll Reports, in 1C: ZUP 3 - in the section Taxes and Contributions - Tax and Contribution Reports):
Subsection 1.2 provides the calculation of the amounts of insurance premiums for compulsory health insurance.
This subsection contains information on the number of insured persons, the amount of payments, the basis for calculating insurance premiums for CHI and the amounts of calculated contributions themselves.
In our example, according to compulsory medical insurance, the number of insured persons, the amount of payments and the base for accrual will completely coincide with the data on the compulsory medical insurance.
Appendix No. 2 provides a calculation of the amounts of insurance premiums for compulsory social insurance in case of temporary disability and in connection with motherhood.
Appendix N 2 establishes the sign of payments:
In the region in which LLC Apelsin operates, the FSS pilot project does not operate, therefore, in the field Payment sign set to 2.
In our example, for OSS, the number of insured persons, the amount of payments and the base for accrual will completely coincide with the data for OPS and OMS.
Below in Appendix No. 2 there is a table showing the amount of contributions to be paid:
Please note that each amount in this table has its own attribute:
In the organization "Apelsin" LLC, benefits were not paid to employees, therefore, this attribute has the value 1 everywhere.
Section 1 shows summary data on the obligations of the payer of insurance premiums for OPS, OMS and OSS in the context of the CCC.
By default, Section 1 is filled in according to the infobase data. If manual changes are made to the Annexes to Section 1, in order for Section 1 to be filled in according to the data of manual changes, you must use the link Complete Section 1 according to applications .
This completes the calculation of insurance premiums for our example.
With button Examination — Check unloading you can check the main errors of the uploaded data (for example, the presence of passport data, SNILS employees).
The control ratios for the Calculation of insurance premiums were sent by Letter of the Federal Tax Service of the Russian Federation dated March 13, 2017 N BS-4-11 / [email protected] In total, more than 300 control ratios are provided.
What is checked by the control ratios:
"Mathematics"- compliance of indicators by amounts. In particular, an important control ratio must be met: the amount of contributions to the CPE for each employee from Section 3 must be equal to the sum of the contributions to the CEA from Subsection 1.1 for the whole organization. If this ratio is not met, then the tax calculation will not be accepted. When submitting subsequent reports, starting with the report for the half year of 2017, it is also necessary to check that the indicators of the current report are aligned with the indicators of the report submitted in the previous period.
Personal Information insured persons: full name, SNILS. The reconciliation will go with the information contained in the tax TsUN AIS database. If the information in the tax database does not match the calculation data, the taxpayer will be denied acceptance of the calculation. Therefore, it is necessary to carefully check the personal data of employees and, if necessary, provide explanations to the supervisory authority.
Reconciliation with 6-personal income tax. The following control ratio must be met: the amount of accrued income of the taxpayer, with the exception of the amount of accrued income on dividends in 6-personal income tax >= the amount of payments and other remunerations calculated in favor of individuals in the RSV:
Often this control ratio may not be fulfilled for various objective reasons:
However, if this ratio is not met, you must be prepared to provide written explanations to the tax office.
We are considering a very simple example, so for our example, this control relation holds:
To check the "mathematics" in the downloaded calculation of insurance premiums, you can use the free program Taxpayer legal entity(posted on the website www.nalog.ru). First you need to upload the calculation of insurance premiums by command Service - Receiving reports from magnetic media, then open the calculation and click on the button Document Control.
The closer the end of July is, the more various reporting questions our clients have. And here is one of the latest hits in the list of various problems: after the calculation of insurance premiums was submitted, it turned out that one of the employees had changed her last name, and the personnel department “forgot” to warn about this, and as a result, the tax office asks to send an adjustment calculation with clarification for this one employee .
Summer is the time for weddings, and this question has become one of the most pressing over the past two weeks. Today I will talk about the wonderful opportunity of the 1C program: Salary and personnel management 8, ed. 3 automatically analyze the changes that have occurred in the program compared to the submitted report and generate a corrective DAM.
So, the accountant generated and sent the calculation of insurance premiums for the first half of the year. By the way, a bit off topic. In 1C:ZUP 8, ed. 3 there is a very convenient opportunity to create a register of amounts for employees included in section 3:
Using this magic button, we get the following detailed report with the base for calculating insurance premiums for each employee for each month:
Here is such a "usefulness" appeared recently in the program.
So, back to the unsuspecting accountant, who, having received the report on the submission of reports, was incredibly surprised that one of the employees happily married and changed her last name.
First of all, we need to open an individual's card and change the name of the employee. To do this, we use a special form Name change:
The history of name changes can be viewed in a special form:
Well, in fact, we are all ready to fill in the corrective RSV. We create a new report in the form Calculation of insurance premiums (read where to find the report in the program. On the title page, set the correction number and click on the Fill button. The program will automatically compare the current data with the information in the submitted report, and then fill in section 1 with the same data as in the first report, taking into account all the changes, and section 3 will include only those persons for whom there are changes compared to the previous report.
Sequence of RSV-1 report preparation in ZUP 3.0
Information on regulated reporting (in the FIU, but also in the FSS, IFTS, etc.) is located in the main menu section - Reporting, references. The formation of the RSV-1 report goes through a specialized workplace, which is launched from this section at the link - Quarterly reporting to the FIU.
In order for the report to contain individual information, it is necessary to use the workplace - Quarterly reporting to the FIU. Otherwise, auto-completion of all required forms will not occur.
Before generating a report for the current quarter, you must set the status - Sent, if this has not been done before, select the menu item - Set status and the status -Sent.
Next, click the button - Create a set for _ square. 201_ g. A form will open in a new window, which will be filled with information for some time. Upon completion of this process, you will receive two or more bundles of information.
The topmost pack corresponds to the general sections of the RSV-1 (sections 1-5), then the main information from the general sections is presented. To open and view / check these sections - click on the line Sections 1-5.
To view detailed information on an employee of interest, you need to position yourself on it and double-click or use the "edit" button to open the form of individual information.
This window has three tabs:
1. Sections 6.4 (earnings), 6.5 (contributions) - it contains information on the employee's monthly earnings in the current quarter, as well as on accrued contributions.
2. Section 6.7 (harmful earnings) - the tab contains information on earnings subject to additional contributions for harmful and difficult working conditions. This tab is filled out only for employees whose position provides for similar working conditions and contributions.
3. Section 6.8 (length of service) - to reflect the length of service of an employee for the past quarter. The program automatically splits the periods if, for example, there was a sick leave or vacation at one's own expense. For "wreckers" it is important to correctly indicate in the position - the code of special working conditions and the code of the list item so that the corresponding fields can be automatically loaded in the length of service.
The information located in the RSV-1 report preparation workplace can be edited manually, but in most cases this is not recommended. If incorrect information or an error is found, it is necessary to find the reason in the accounting or in the program settings, correct (eliminate) it and refill the report.
To refill the report, select the item - Refresh -> Refresh completely.
If for some reason you have made manual changes to the report, but you need to update it, you can do this without losing the corrections - Update with corrections. Employees for whom information has been manually corrected are displayed - in bold.
Next to the "Update" button is the "Add" button. With its help, it is possible to add another bunch of sections to the reporting, for example, corrective. However, this is also not recommended. To create automatic adjustments, it is enough to reflect in the database the fact of additional assessment of contributions for previous periods, or to make a correction for any other situation in connection with which an adjustment is required. The program will "see" this and create a pack automatically.
The function - Add -> Additional files, is necessary when, for example, the FIU requires clarification on certain situations in a "regular Word" file. It is these additional files that are added to the report by this button.
Further, it all depends on what program you use to send the report. If this is a third-party program, then the report must first be unloaded from 1C using the button of the same name in the workplace menu. When unloading, the report is checked internally and if there are errors, the program will notify you about it. After the report is loaded into the report sending program.
There is an even more convenient one. The report can be sent directly from 1C. And confirmation of the accepted reports will also come to 1C. Which is quite convenient and saves money. Price conditions for different regions are different.
To automatically generate RSV-1 in 1C 8.2, you must perform the following steps:
In order to generate a printed form RSV-1 in 1C 8.2 Accounting, you must perform the following steps:
How to check the correctness of filling out the report in the FIU in the form of RSV-1 in the program 1C 8.2 Accounting is considered in the form of step-by-step instructions.
At the first step, information indicators are formed about the taxpayer, about the reporting period. Sample title page Form RSV-1 is presented below:
In the second section of the RSV-1 form, the calculation is made, established for the taxpayer.
In the line Base for calculating insurance premiums for compulsory pension insurance (lines 240 and 241) - the base is calculated by age:
In the line Accrued insurance premiums for compulsory pension insurance, contributions are calculated: insurance and funded part (line 250, line 251), if their amount is more than the maximum base value (line 252) according to the formula: contributions.
In the line Amount of payments and remunerations, in favor of individuals (p. 271) - the amounts of payments by months in the reporting period (columns 4-6) and the total cumulative total (column 3) are prescribed. Filling is similar to the indicators of lines on the OPS (lines 201 + 202 + 203 are summarized).
In the line Base for calculating insurance premiums for CHI (p. 275), the base is calculated according to the formula (p. 271 - lines 272 - 273 - 274).
In the line Accrued insurance premiums for compulsory health insurance, contributions to the FFOMS are calculated according to the formula: Amount of contributions = Base for contributions * Tariff for contributions.
You can also reconcile the amount of contributions with the balance sheet on the credit turnover of accounts 69.03.01 "Federal Compulsory Medical Insurance Fund". Similarly, you can check the calculations for all columns in the context of the months of the period:
An example of filling out Section 2 of RSV-1:
The first section of the RSV-1 form calculates the accrued, paid contributions for compulsory pension and medical insurance, and also indicates the balance on them.
In the line Accrued insurance premiums since the beginning of the reporting period (p. 110) - the total amount of accrued premiums on a cumulative basis since January 01. The data in the line must match:
In lines 111, 112, 113 - the amounts of contributions accrued for the previous three months are entered. The data in the lines must correspond to the data from section 2 columns 4, 5, 6:
Line 114 reflects the amount of insurance premiums for the last three months of the reporting period, which is determined by the formula (lines 111 + 112 + 113).
In line 130 - the total amount of insurance premiums payable, which is determined by summing lines 100 + 110 + 120.
In line 140 - you need to indicate the amount of payment of contributions on an accrual basis from January 1 to the reporting date. The data in the line must match:
In lines 141, 142, 143 - you need to enter the amounts of contributions paid for the last three months. The data in the lines must correspond to the amounts of payment of contributions on a monthly basis (debit turnover on accounts 69.02.1, 69.02.1, 69.03.1);
In line 144 - the summation of lines 141 + 142 +143 is reflected.
Sample filling RSV-1 Section 1:
The procedure for filling in the payment order fields for monthly payment of insurance premiums to the Pension Fund of the Russian Federation (insurance part):
In field 104 "KBK" you need to enter the budget classification code for the contribution paid.
Attention! The CBC is an important requisite; if it is incorrectly indicated, the insurance premium will not be correctly credited and will entail the accrual of penalties.
In our example, the following BCFs are indicated:
Details for the payment of insurance premiums must be found in your pension fund or on the official website of the pension fund. For Moscow, you can use the site www.pfrf.ru/ot_moscow.
To automatically generate a payment order in 1C 8.2, you can use the processing Generating payment orders for taxes through the Bank menu:
Full list of our offerings:
Calculation of insurance premiums for 2017 is provided in the form approved by order of the Federal Tax Service of Russia dated 10.10.2016 No. ММВ-7-11/ [email protected] 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 10.10.2016 No. ММВ-7-11/ [email protected]:
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 a calculation of insurance premiums no later than the 30th day of the month following the settlement (reporting) period to the tax authority:
The largest taxpayers who have separate divisions (which accrue payments and other remuneration in favor of individuals) submit a calculation to several tax inspectorates (letter of the Federal Tax Service dated 10.01.2017 No. BS-4-11 / [email protected]):
The calculation of insurance premiums for 2017 must be submitted to the tax authorities no later than January 30, 2018. The deadline for submitting the calculation is the same for all payers of insurance premiums and does not depend on the form of reporting - on paper or in electronic form.
Note! If the payer of insurance premiums does not have payments in favor of individuals during the settlement (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 03/24/2017 No. .2017 No. BS-4-11/ [email protected]).
For late submission to the tax office of the calculation of insurance premiums, the payer of insurance premiums may be fined in the amount of 5 to 30 percent of the amount of contributions that was not paid, based on the calculation. At the same time, the minimum amount of the 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 to pay a fine to each of the funds (PFR, FFOMS, FSS).
Insurance premiums include:
Sections 1 And 3 filled in by payers of insurance premiums making payments to individuals and submitted quarterly.
Section 2 is filled in by payers of insurance premiums - heads of peasant farms, annually.
In the program for compiling the calculation of insurance premiums, a regulated report is intended Calculation of insurance premiums(chapter Reporting, references - 1C-Reporting) (Fig. 1).
To compile a report, you need in the workplace 1C-Reporting enter a command to create a new instance of the report on the button Create and select from the list of available reports Types of reports titled report Calculation of insurance premiums by button Choose.
In the start form, indicate the organization (if the program keeps records of several organizations) for which the report is being prepared and the period for which it is being prepared.
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 in the report according to the infobase data, use the button Fill.
Note! When identifying in the accounting data, when automatically filling out the report, two or more elements of the directory Individuals with the same completed SNILS, a message is issued, while the report remains blank.
Calculation of insurance premiums in other programs:
Payers who have the average number of individuals in whose favor payments and other remuneration are made for the previous settlement (reporting) period more than 25 people, as well as newly created (including during reorganization) organizations, in which the number of specified individuals exceeds this limit, submit a calculation of insurance premiums to the tax authority in electronic form using an enhanced qualified electronic signature via telecommunication channels (clause 10, 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 the calculation as in electronic form as well as on paper.
Regardless of the activity carried out, payers of insurance premiums must submit as part of the calculation:
Other appendices, subsections are presented if they contain data (subsections 1.3.1, 1.3.2, 1.4 of Annex No. 1 to Section 1, Annexes 3 - 10 to Section 1).
Setting up the composition of the calculationIf separate sections of the calculation in accordance with the Procedure are not filled in and not submitted, then for them you can set the mode in which they will not be displayed in the form of a report and printed.
To do this, click on the button Setting(button More - Customization) located in the top command panel of the report form, and on the tab Partition properties uncheck the boxes Show And Print for these sections (Fig. 3).
Before submitting a calculation, it is recommended to check it for errors. To do this, use the button Examination - Check control ratios. After pressing the button, the result of checking the control ratios of 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 Display only erroneous ratios) (Fig. 4).
By clicking on the required ratio of indicators, in the column Tested ratio or Deciphering the values, a transcript is displayed, which shows: where did these numbers come from, how did they develop, 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 the control ratios of the indicators introduced by the letters of the Federal Tax Service of Russia dated 30.06.2017 No. BS-4-11 / was implemented [email protected], dated December 13, 2017 No. GD-4-11/ [email protected] and Letter No. 02-09-11/04-03-13313 dated June 15, 2017 of the FSS of the Russian Federation.
Organizations submitting settlements without using telecommunication channels (or using third-party programs for electronic exchange) should prepare files for electronic transfer to the tax authority. 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 the button Seal located at the top of the report form. To print machine-readable forms of regulated reports with a two-dimensional barcode PDF417, it is necessary that a single module for printing machine-readable forms and templates for machine-readable forms be installed on the computer. The installation kit for the print module is included in the configuration. As soon as it becomes necessary to use the print module, it is automatically launched for installation. Templates for machine-readable forms of regulated reports are included in the configuration and are installed with it, so there is no need to install templates separately.
The insurance premium calculation form can also be printed without a barcode, if in the report settings (button More – Setting- bookmark General) check the box Allow printing without PDF417 barcode. After setting this setting by pressing the button Seal will be available for printing Form with barcode PDF417 (recommended)(Fig. 5) or Form without barcode PDF417.
When choosing the second option, the program displays the report form on the screen for previewing and additional editing of sheets generated for printing (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 spreadsheet document format (MXL) (by clicking on the button Save).
If the calculation should be uploaded to an external file, then in the form of a regulated report Calculation of insurance premiums the function of unloading in electronic form in the format approved by the Federal Tax Service of Russia is supported. It is recommended that you first check the upload for the correct formatting of the report by clicking the button Examination – Check unloading. After clicking on this button, the electronic presentation of the report will be generated. If errors are found in the report data that prevent the upload from being completed, the upload will be terminated.
In this case, you should correct the detected errors and repeat the upload. To navigate through errors, it is convenient to use the service error navigation window, which is automatically called 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 specify in the window that appears the directory where the calculation file should be saved. The program assigns a file name automatically. By pressing the button Upload - Data on individuals section 3, a file with data on individuals of section 3 will be uploaded. The file can be used in the "Personal Account" of the organization on the website of the Federal Tax Service to check the full name and SNILS (Fig. 7).
In programs 1C containing the regulated reporting subsystem, a mechanism has been implemented that allows directly from the program (without intermediate uploading to an electronic representation file and using third-party programs) to send the calculation of insurance premiums to the tax authority in electronic form with an EDS (if the 1C-Reporting service is connected). Before sending, it is recommended to perform a format-logical control of calculation filling in. To do this, click on the button Examination
