Even the BCC for contributions is now uniform. Every time accountants have to relearn accounting. In this regard, we bring to your attention instructions for generating a set of reports for 2013 in Pension Fund in the program 1C: Enterprise 8.2.
Data preparation
1. In the Salary journal - Salary accounting documents - if there were documents Calculation of salaries, we check that there are documents Contributions from payroll. For a zero declaration, see clause 4.
2. Open Salary - Calculations for insurance premiums - add new document Insert or copy from the previous F9. Select Payment to the Pension Fund - indicate the payment date, document date - Fill in payments - OK
3. Here we add a new Insert document or copy from the previous one F9. Select Payment to the Compulsory Medical Insurance Fund - indicate the payment date, document date - Fill in payments - OK
Formation of RSV-1
4. Reports - Regulated reports - RSV-1 Pension Fund - new - period 2013 - OK - Fill out - Yes.
5. Look at the filling title page. OKATO code for 2013, we indicate the OKATO code (for reference: for tax returns already OKTMO), we check the presence of a contact phone number without signs - only numbers, the number of insured, the average number, the full name of the manager.
6. We look at filling out Section 1. We check the data on the balance of insurance premiums at the beginning of the period (i.e. at the beginning of 2013), if any, the amounts accrued and paid.
7. See filling out Section 2.1. We select the tariff code in front of the table on the right: 01 - OSNO basic tariff, 52 - USN basic tariff, 53 - UTII basic tariff, etc., check the filling of the lines with amounts.
8. Set the number of the report pack.
Rule: batch numbers must be unique, greater than the report numbers of the previous period.
In this case, the pack number is assigned to both the RSV-1 form and the SZV-6-4 and ADV-6-2 forms. Therefore, please note that the batch number is not used in any reporting file of the previous period.
9. If everything is filled out correctly, click Settings... -Section Properties tab - uncheck the unfilled sections 3.1-5 so as not to waste paper - OK.
Generation of individual personalized accounting information
11. Now we prepare individual personalized accounting information. If, when filling out RSV-1, all lines were filled out correctly, then in the same way they should be included in individual information. Select Personnel - Preparation of Pension Fund data. Reporting period 2013, quarterly reporting. Click Generate information, then carefully read the 1C warnings - everything is fine - Close and work further, otherwise we correct the errors.
12. If “zero” and the manager is on administrative leave, or is on maternity leave, or is a “mother,” then we create the packs manually.
We go to Personnel - Personalized accounting documents of the Pension Fund - create a new document Insert Pack of documents SZV-6-4 - click Add - , set the period to 2013, set the number of the pack, select the required employee in the tabular section - then click the SZV button and select ADMINISTER (for women on maternity leave DECREE, for those on parental leave under the age of 1.5 years, select CHILDREN, from 1.5 to 3 years old CHILDREN) and set the beginning and end of the period - for the entire 4th quarter, select 10/01/2013 and 12/31, respectively .2013. If partially, then a separate period of work with empty values, and a separate period with the above code. Then OK.
Here (in Personnel - Documents for personalized accounting of the Pension Fund of Russia) we create a new document Insert Inventory of information ADV-6-2, indicate the pack number, item Information SZV-6, select RSV-1, set the reporting period to 2013, in the tabular section click Add, indicate in the Document Data Type column - Package of documents SZV-6-4 and select the previously created document - OK.
When manually creating batches, each file is unloaded from the created document by clicking on the button Write file to disk - Write only file..., for RSV-1 by clicking on the Upload button - Unload - select the path and Save. Next, we check as indicated in paragraph 17.
Rule: All files must be in the same folder or on the same floppy disk.
Each document is also printed by clicking the Print button.
Checking packs
13. We check the numbers, then click Check: first with the Built-in check, when asked to Save current settings, click OK, look at the message - Close.
For reference: the KLADR address classifier is periodically updated, so if the check reveals errors related to addresses, update the KLADR to the latest version in the 1C database, re-set the address at which the error was detected and re-save the individual information (from paragraph 11).
14. Then install latest versions CheckXML-Ufa and CheckXML verification programs
15. After this, click Check again - Using the CheckUFA program,
the result of the check should be Good,
then Check - CheckXML, both tabs should show Success.
If errors are identified, they must be corrected.
16. Only after checking, if everything went well and successfully, click Files to disk, set the path and save - either a floppy disk (it is recommended to pre-format) or a flash drive (if possible empty, or without other XML files and without other reports). When sending via telecommunication channels, you must download all files one time.
To print reports to the Pension Fund of Russia, click Print and print all forms in 2 copies.
17. To be on the safe side, it is advisable to check the files directly on the floppy disk/flash drive, for which you need to go to the programs previously downloaded and installed in step 14 and perform the check.
In CheckXML-UFA Open and check a file - select any one from the set, all files in the folder are checked. The protocol should read OK.
For reference: the protocol opens in the program that is installed by default for viewing Internet pages.
In CheckXML - Data - Testing the Pension Fund file (list mode)
Add - All packs from the directory - select the file path
Check - All packs.
The logs of each file must indicate Success.
If any of the files are highlighted in red, there is an error in it!
18. All that remains is to pass. Good luck!
P.S. In the process of compiling the instructions, version 1C: Enterprise 8.2 Enterprise Accounting, edition 2.0 (2.0.55.7) was used.
Situations often arise when it is necessary to correct the calculation of past periods. With such corrections, the taxable base may decrease, and “negative” contributions may also arise. Including mistakes made in past periods, there may be a need for additional assessments of contributions. The worst thing is that such errors can be revealed during an inspection by regulatory authorities.
According to the rules for checking reporting for the Pension Fund of the Russian Federation (calculating RSV-1), “negative” contributions are not allowed. Also, the legislation does not provide for the “transfer” of amounts of personalized accounting information between different insured persons. If you provide false or incomplete information, in accordance with the law, you need to clarify them by submitting more accurate or corrective information.
Now we propose to consider the use of the described new features in practice.
For more detailed examples of changes, follow the links:
- Example No. 1. Incorrect classification of accrued income from the point of view of taxation of insurance premiums
- Example No. 2. Error in calculating taxable income
- Example No. 4. The insurance premium rate was applied incorrectly
- Example No. 5. Additional accrual based on insurance premium verification report
It should be noted that the Pension Fund does not provide for the publication of a complete methodology for filling out and submitting information in various situations. As practice shows, based on the prevailing circumstances, inspectors can provide recommendations on how corrective reporting should be submitted.
According to the unified RSV-1 form, two adjustment methods are provided. First - on the title page of the calculation it is indicated that the document is corrective, as well as its adjustment number and its type
Second - the calculation may contain corrective or canceling sections
The calculation also includes section 4, which indicates contributions accrued for the current reporting period for previous periods
and corresponding line 120 in section 1
But now, at the direction of the PFR board (letter No. NP-30-26/7951 dated June 25, 2014), recommendations are provided on the order in which adjustments are made to the report.
As we have already said, there are two valid methods for clarifying and making changes to the calculation. The choice depends on how much time has passed since the end of the reporting period: if before the first day of the 3rd calendar month following the reporting period, reporting is submitted in the form of an adjusted calculation of RSV-1. After the expiration of this period - indicating the data in section 4 and line 120 with the submission of canceling or correcting sections 6
It may also be that for the period chosen by the Pension Fund, the data was distributed to the individual personal accounts of the insured persons in the database. Then, after posting, the invoices must be provided with changes in the form of corrective or canceling information. In this regard, different Pension Fund departments may have different attitudes to these recommendations, therefore, depending on the department, deadline to submit an adjusted calculation may differ less or more.
What is contained in the letter from the Pension Fund of Russia refers to the adjustment of information that relates to the personal accounts of insured persons (i.e., an updated calculation with adjustment type 2). Those calculations with adjustment type 1 or 3 are accepted at any time after the end of the reporting period and without sections 6.
Please note that the letter does not indicate how to fill out the data in the calculation lines when filling out section 4 and line 120. Therefore, in this case, we recommend using the filling out procedure and verification rules according to RSV-1.
New features of version 2.5.84
Before the new version 2.5.84, if necessary, changes were made to documents for previous periods, while corrective forms were manually generated and filled out, regardless of the method of submitting corrections.
The new version allows you to register corrections in accounting for insurance premiums and use this information for automatic reporting. Thus, income for the calculation of contributions and the calculated contributions themselves can be registered, indicating not only the month during which they were accrued, but also the month FOR which they were accrued
Also in the new version:
- The document “Recalculation of insurance premiums” has appeared, which allows you to recalculate contributions and register them in the current period for the previous one. Thus, there is no need to make retroactive changes to the “Calculation of Insurance Premiums” documents of previous periods. The latter method can also be used, but this may be required in cases where it is still possible to submit an updated calculation. Simply put, depending on the situation and the requirements of the Pension Fund, you can independently choose the method by which corrective reporting will be automatically generated
- A new document has appeared, “Insurance Premium Verification Report,” through which you can register additional premiums based on the results of an on-site or desk audit in the current period for the previous one. This information is also used for automatic reporting
- Making changes to accruals for past periods using the correction, reversal and recalculation tools, distribution and registration of contributions and income are now performed automatically taking into account the period for which recalculations are made. This reduces the likelihood of allowing “negative” contributions in reporting
- Changes to periodic parameters that affect the calculation of contributions (insurance status, tariff, etc.) can be made by indicating the current date of registration of these changes. Thus, when calculating insurance premiums, changes will be taken into account starting from this date
- In accordance with registered recalculations and acts in RSV-1, section 4 and line 120 are now automatically filled in, including the corrective forms of section 6
Features of work
From the examples given and discussed above, we can highlight the basic principles of the program:
- In sections 2 and the original forms of section 6, those amounts of the reporting period are entered that coincide in the months of accrual and receipt of income, as well as in the corrections of the current reporting period that were registered during it. The distribution of information is carried out according to “monthly” lines, and specifically according to the date of receipt of income (so as not to receive negative amounts)
- “Late” adjustments (for example, in cases where the accrual month is after the end of the reporting period being corrected) are entered in section 4. In this case, corrections that were registered from the beginning of the year to the end of the current reporting period are selected. Income from such late corrections will be reflected only in the corr. Section 6 forms (or in personal accounting documents until 2014). Data distribution is carried out according to “monthly” lines - according to the dates of receipt of income
- If there are “late” corrections (according to the month of accrual), then a corr. forms when forming the set of initial data itself. At the same time, in the corr. forms in income and contributions will reflect all amounts for the reporting period for which the month of accrual does not exceed the end of the given reporting period. Filling out the indicator of additional accrued contributions since 2014 is carried out according to accounting data, without analyzing the previously presented sections 6
Also worth noting are such features as:
- The insurance premium accounting card uses the months of the dates in which the income was received
- Analytical reports, such as analysis of accrued contributions and taxes, reflect income in two sections: by the month the income was received and by the month of accrual. Those options that are focused on indicating what will need to be transferred to the budget reflect data by month of accrual. And those options that are focused on analyzing data from RSV-1 use the month of income receipt as the first grouping, and the month of its accrual as the second grouping
- The procedure for filling out the 4-FSS report remains unchanged
- The procedure for calculating Social Insurance contributions for insurance against accidents and illnesses also remained unchanged.
- The procedure for working with the document “Adjustment of accounting for personal income tax, insurance premiums and unified social tax” remains the same; data is still recorded in it “month to month”
- During the transition to new version from the previous one, new types of dates are automatically filled in together with the period of their registration into the existing data
Filling out the production calendar for 2015
According to Article 112 of the Labor Code of the Russian Federation, the Government of the Russian Federation postpones weekends that fall on “January” holidays (January 1-8) to any working days in the corresponding year. Other weekends that fall on non-working days may also be postponed. holidays. Otherwise, they will be “automatically” transferred to the working days following the holidays.
Thus, in 2015, 4 weekends fall on non-working holidays, two of which are “January” (January 3 and 4), and the rest are “spring” (March 8 and May 9). In this regard, the Government adopted Resolution No. 860 dated August 27, 2014, according to which the following days off will be postponed in 2015:
- January 3 to Friday January 9
- January 4th to Monday May 4th
In the new version 2.5.84 production calendar for 2015 is automatically filled in in accordance with the specified resolution. If before the update the production calendar was not filled out, then when switching to version 2.5.84, the calendar for 2015 is filled out in accordance with the Resolution, i.e. with the postponement of two January days off, including the weekends that coincided with March 8 and May 9
If before the transition to the new version, the transfer of weekend days was carried out manually, for example, all weekends were transferred to the next working days, then after the update you will need to check and cancel, if necessary, the incorrectly transferred manually days. In order to cancel the transfer of such days, we need to right-click on the “erroneous” day and then select “Cancel transfer of a weekend day”
22.07.2014 00:14
Attention! This article will help you fill out the Calculation according to the RSV-1 Pension Fund form (including personalized accounting information) in the 1C: Salary and Personnel Management 8 program (revision 2.5). In the event that you need to fill out the RSV-1 form in the 1C: Salary and Personnel Management 8 program (version 3.0), use the article
When preparing the Calculation, the following procedure must be applied:
- Before generating the Calculation, you should check the completeness and correctness of accounting in the program.
- Next, you need to perform the process of automatically generating the Calculation.
- If necessary, make manual adjustments to the automatically generated Calculation.
- Then you should check Calculation for errors.
Automatic calculation generation
The calculation according to the RSV-1 Pension Fund form consists of a title page and six sections:
Section 1 “Calculation of accrued and paid insurance premiums”;
Section 2 “Calculation of insurance premiums according to the tariff and at the additional tariff”;
Section 3 “Calculation of compliance with conditions for the right to apply a reduced tariff for payment of insurance premiums”;
Section 4 “Amounts of additionally accrued insurance premiums from the beginning of the billing period”;
Section 5 “Information necessary for applying the provisions of paragraph 1 of part 3 of article 9 Federal Law dated July 24, 2009 No. 212-FZ by organizations making payments and other rewards in favor of students studying in professional educational organizations, educational organizations higher education full-time education for activities carried out in a student team (included in the federal or regional register of youth and children's associations using state support) By employment contracts or civil contracts, the subject of which is the performance of work and (or) the provision of services”;
Section 6 “Information on the amount of payments and other remunerations and the insurance experience of the insured person.”
Personalized accounting information is now also Calculation sections:
subsection 2.5 of section 2 - an analogue of the inventory of information ADV-6-2;
Section 6 is an analogue of forms SZV-6-4.
At the same time, the personalized accounting forms used in 2010-2013 (SZV-6-1, SZV-6-2, SZV-6-4) are included in new uniform Calculations in the form of corrective or canceling forms.
Filling out the title page
The creation of a Calculation in the RSV-1 form of the Pension Fund of the Russian Federation occurs in the same way (similarly previous periods) through workplace. Preparation of data for the Pension Fund (Fig. 1).
Using the Generate button, the Calculation is formed completely - the “general” sections (namely sections 1-5), as well as subsection 2.5 of section 2 and sections 6, which contain personalized accounting information, are filled out. Subsection 2.5 of section 2 and sections 6 of the Calculations are displayed in the Preparation of data for the Pension Fund and, if necessary, edited (Fig. 2).
Filling out the Calculation sections in the program is described below.
The title page indicators (Fig. 3) are filled in automatically.
Indicators that characterize the policyholder are filled in based on the data from the Organization's directory.
If you need to add or change information about the policyholder, then you need to edit the data in the Organization’s directory, and then click on the “Update” button in the header of the report form.
Completing section 1
Section 1 provides information on the calculation of accrued and paid insurance contributions for compulsory pension and health insurance.
The data in this section is filled in automatically based on the data in Section 2, Section 4 and the accounting data for settlements with funds for insurance premiums (accumulation register Settlements for insurance premiums).
Due to the fact that from 01/01/2014 insurance premiums in the Pension Fund there is no need to allocate for the insurance and funded part of the pension; in the current section (Fig. 4) columns are indicated for recording accrued and paid contributions for periods starting from 2014 (column 3) and for reflecting paid contributions for the insurance and funded parts for the periods of 2010 -2013 (columns 4 and 5).
In addition, section 1 now lacks line 145. Previously (before 01/01/2014), this column indicated the amounts of insurance premiums that were paid in the current reporting period for previous periods.
Completing section 2
Section 2 provides information on the calculation of insurance premiums separately for each tariff that applies to payments to insured persons.
Current section includes:
subsection 2.1 “Calculation of insurance premiums according to the tariff”;
subsection 2.2 “Calculation of insurance premiums at an additional rate for certain categories of insurance premium payers specified in Part 1 of Article 58.3 of the Federal Law of July 24, 2009 No. 212-FZ”;
subsection 2.3 “Calculation of insurance premiums at an additional rate for certain categories of insurance premium payers specified in Part 2 of Article 58.3 of the Federal Law of July 24, 2009 No. 212-FZ”;
subsection 2.4 “Calculation of insurance premiums at an additional rate for certain categories of insurance premium payers specified in Part 2.1 of Article 58.3 of the Federal Law of July 24, 2009 No. 212-FZ”;
subsection 2.5 “Information on bundles of documents containing calculations of the amounts of accrued insurance premiums in relation to insured persons” (replacing ADV-6-2).
Completing subsection 2.1 of section 2
The rows of the table are filled in according to the accounting data for the amounts of accrued payments in favor of an individual (this data is contained in the accumulation register, Accounting for Income for the calculation of insurance premiums), and the amount of accrued insurance premiums (according to the accumulation register, Insurance premiums calculated). This data can be obtained using the Analysis of accrued taxes and contributions report.
Attention! Subsection 2.1 does not contain a breakdown of the amounts of payments and other remuneration accrued in favor of individuals included and not included in the base for calculating insurance premiums for compulsory health insurance, depending on the year of birth and status of the insured person. And also now there is no breakdown of the amounts of accrued insurance contributions into the insurance and funded parts of the labor pension.
Attention! Information on payments in favor of foreign citizens and stateless persons who are not insured persons in the system of compulsory pension and health insurance in the Russian Federation is not reflected in the PFR form RSV-1.
Filling out subsections 2.2, 2.3, 2.4 of section 2
For employers, Federal Law No. 426-FZ dated December 28, 2013, a special assessment of working conditions, which replaced workplace certification (starting from January 1, 2014). Depending on the results of certification of workplaces for working conditions or a special assessment of working conditions, other tariffs for additional contributions to the Pension Fund are in effect (Part 2.1, Article 58.3 of Law No. 212-FZ.
Subsections 2.2, 2.3 and 2.4 are filled in automatically based on data on additional contributions accrued to individuals. You can obtain accounting data for the amounts of accrued payments in favor of each individual from the Analysis of Accrued Taxes and Contributions report.
The completed subsection 2.2 is presented in Fig. 5;
The completed subsection 2.3 is shown in Fig. 6.
Attention! Additional pages in the case of applying several tariffs are provided only for subsection 2.1; for subsections 2.2 and 2.3, division into pages is not provided.
In subsection 2.4 (Fig. 7), the Base code field is filled in automatically. This field indicates the code of the reason for applying Part 2.1 of Art. 58.3 of the Federal Law of July 24, 2009 No. 212-FZ.
The fields “results of special assessment”, “results of certification of workplaces”, “results of special assessment and results of certification of workplaces” are filled in manually, in which one of the values is indicated with the symbol “X”.
Attention! If during the reporting period more than one “ground” was used for paying insurance premiums at an additional rate for certain categories of insurance premium payers, depending on the results of a special assessment of working conditions, then the Calculation includes as many pages of subsection 2.4 as “grounds” were applied during the reporting period.
Completing subsection 2.5 of section 2
Subsection 2.5 (replacement of ADV-6-2) is filled out by insurance premium payers who completed Section 6 of the Calculation.
As mentioned earlier, by clicking the Show all sections button you can open the entire report, with the ability to edit its “general” sections (1-5). Sections with personalized information (2.5 and 6) in this form are displayed for viewing only (Fig. 8).
Subsection 2.5 consists of subsections:
2.5.1 “List of packages of documents for initial information of individual (personalized accounting).”
The subsection contains data on packs of individual (personalized accounting) information with the “initial” information adjustment type. The number of completed lines must correspond to the number of packs of Section 6 with the “original” information correction type.
The lines in column 2 in subsection 2.5.1 reflect information about the base for calculating insurance contributions for compulsory pension insurance for the last three months of the reporting period for each batch of Section 6. The value indicated in the “Total” line in column 2 of subsection 2.5.1 should be equal to a value equal to the sum of the values indicated in columns 4, 5 and 6 of line 204 of subsection 2.1 Calculation for all tariff codes.
The lines of column 3 reflect information on accrued insurance premiums from the amounts of payments and other remunerations not exceeding the maximum value of the base for calculating insurance premiums for the last three months of the reporting period for each batch of Section 6. The value of column 3 of the corresponding line is equal to the sum of the values specified in subsection 6.5 included in the corresponding package. The value indicated in the “Total” line of column 3 of subsection 2.5.1 must be equal to the value equal to the sum of the values specified in columns 4, 5 and 6 of line 205 of subsection 2.1 Calculation for all tariff codes.
The lines of column 4 reflect information about the number of insured persons for whom Section 6, included in the corresponding pack, is completed. Column 5 indicates the file name (number of the document pack), which is generated automatically by the program.
2.5.2 “List of packages of documents correcting information for individual (personalized) accounting.” The subsection contains data on packs of individual (personalized) accounting information with the “corrective” or “cancelling” type. The number of completed lines must correspond to the number of packs of documents correcting (cancelling) Section 6, SZV-6-1, SZV-6-2 or SZV-6-4.
To view the composition and edit subsection 2.5, you need to go to the Preparing data for the Pension Fund work place (Fig. 9).
In the middle area of the Form Contents of Section 2.5 (pack of documents Section 6) - a list of automatically generated packs of sections 6 is displayed. If necessary, new packs of sections 6 (to be filled out manually) can be added to the report, also correcting or canceling information for reporting periods before 2014 (according to forms SZV-6-4, SZV-6-1(2)). In addition, using the Selection button, it is possible to select previously prepared personalized accounting documents for the DAM-1.
Completing Section 3
If the payer of insurance premiums applies a reduced rate of insurance premiums, then in order to justify the application of the reduced rate, such payer must fill out the corresponding subsection in Section 3 “Calculation of the compliance of conditions for the right to apply a reduced rate for payment of insurance premiums”.
Attention! In the Calculation according to the RSV-1 form of the Pension Fund of the Russian Federation, in section 3 it is no longer necessary to fill out the subsection that was previously filled out by the payers of insurance premiums specified in clause 3 of part 1 of Art. 58 of Federal Law No. 212-FZ of July 24, 2009, namely, the subsection reflected the list of disabled employees for whose payments contributions were accrued at a reduced rate. Data on disabled employees is now indicated in the section with individual information about employees (section 6).
Also, subsection 3.8 is excluded from section 3. In the subsection, a calculation was made of the compliance of the conditions specified in clause 13, part 1, art. 58 of Federal Law No. 212-FZ of July 24, 2009 (organizations providing engineering services). From January 1, 2014, the reduced rates of insurance premiums (Part 3.5 of Article 58 of Law No. 212-FZ) for such payers have not been extended. Such payers transfer contributions in the manner established for 2012-2016, if they do not fall under other preferential tariffs provided for in Art. 58, 58.1 of the Federal Law of July 24, 2009 No. 212-FZ.
Completing section 4
Section 4 is filled out and provided by payers to whom the control body accrued additional insurance premiums in the current reporting period for previous reporting (calculation) periods based on inspection reports (desk and (or) on-site), for which decisions to involve responsibility.
If the organization has had additional accrual of insurance premiums in the current reporting period for previous reporting (calculation) periods, then the additional accrued contributions must be deciphered, namely: for what year and month these amounts were accrued, the basis for additional accrual of insurance premiums:
“1” - in case of additional accrual based on desk inspection reports;
“2” - in case of additional accrual based on on-site inspection reports;
“3” - if the payer of insurance premiums independently accrues additional insurance premiums in the event of revealing the fact of non-reflection or incomplete reflection of information.
The total amounts for section 4 are transferred to lines 120-121 of section 1 of the Calculation.
Completing Section 5
Section 5 is filled out and submitted by payers making payments and other remuneration in favor of students in professional educational organizations, educational institutions of higher education in full-time education for activities carried out in a student group (included in the federal or regional register of youth and children's associations receiving state support ) under employment contracts or under civil law contracts, the subject of which is the performance of work and (or) the provision of services.
Completing Section 6
Section 6 must be completed and submitted by payers for all insured persons to whom payments and other remunerations were accrued in the reporting period within the limits labor relations and civil contract.
As mentioned above, using the Show all sections button you can open the entire report; editing is possible only in the “general” sections (sections 1-5). Sections with personalized information (sections 2.5 and 6) are shown here for viewing only (Fig. 10).
Please note that only one pack of section 6 is reflected in the form. To switch between packs, you must click on the buttons in the lower right corner of the form.
To view and, if necessary, edit sections 6, you must go to the Preparing data for the Pension Fund work place (Fig. 11).
Section 6 consists of subsections:
subsection 6.1"Information about the insured person." The subsection indicates the full name. in the nominative case and SNILS of the insured person;
subsection 6.2"Reporting period". The subsection indicates the period for which the Calculation is presented and the calendar year for the reporting period of which the Calculation is presented;
subsection 6.3“Information correction type.” The subsection indicates the type of information correction;
subsection 6.4“Information on the amount of payments and other remuneration accrued in favor of an individual.” The subsection indicates the amount of payments and other remunerations accrued by payers of insurance premiums in favor of an individual for the last three months of the reporting period and since the beginning of the year, indicating several category codes of the insured person;
subsection 6.5“Information on accrued insurance premiums.” The subsection indicates the amount of insurance premiums for compulsory pension insurance, accrued at all insurance premium rates in the last three months of the reporting period from payments and other remunerations not exceeding the maximum base for calculating insurance premiums, in rubles and kopecks. Contributions are indicated total amount for the entire quarter;
subsection 6.6“Information about corrective information.” In the subsection, information about corrective information is filled in. The list of packs containing corrective information is contained in subsection 2.5 of section 2;
subsection 6.7“Information on the amount of payments and other remuneration in favor of an individual employed in the relevant types of work from which insurance premiums are calculated at an additional rate for certain categories of insurance premium payers specified in parts 1, 2 and 2.1 of Article 58.3 of the Federal Law of July 24, 2009 No. 212-FZ". The subsection indicates the amount of payments and other remuneration accrued by payers of insurance premiums in favor of an individual employed in the work specified in paragraphs. 1-18 p. 1 art. 27 of Federal Law No. 173-FZ of December 17, 2001, giving the right to early assignment of a pension for the last three months of the reporting period with a monthly breakdown in rubles and kopecks and from the beginning of the year. In the subsection it is also necessary to indicate the code for the special assessment of working conditions (Fig. 11).
subsection 6.8“The period of work for the last three months of the reporting period.” The subsection indicates the work experience of the insured person for the last three months of the reporting period.
Attention! Now it is not necessary to indicate the insurance premiums paid for a specific insured person, i.e. there is no requirement to distribute the payment among the insured persons.
Also in the workplace it is possible to add packs of sections 6, as well as corrective or canceling forms SZV-6-1,2,4;
refill all information according to the infobase data: both in a separate section 6 (Refill button) and in all sections of the current stack (Refill all information button). In addition, you can reformat the entire report, including the “general” sections of the report (Reform button).
How are records of experience formed?
In the usual case, one record of experience is created for an employee, it indicates the start date and end date of the period of work in the reporting period (Fig. 12)
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 about the features of creating calculations for insurance premiums in the program “1C: ZUP 8.3.1”.
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 who is on maternity leave maternity leave, the 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.
Title page, Section 1, Subsections 1.1 and 1.2, Appendix 1, Appendix 2 and Section 3 constitute all organizations and individual entrepreneurs, insurance premium payers 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 report “Calculation of insurance premiums” 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 accruals and payments wages and other charges, is an advantage for the correct formation of this document. We wish you successful completion of your annual reporting!
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