Settlements for social insurance and collateral: posting, essence, improvement, audit and accounting of payments for social insurance and security

Modern society is socialized. A century ago, a man could only dream of a "social package". The payment of taxes and other contributions did not foreshow any benefits for the ordinary working people. Over the years, everything has changed. Of course, now the social security system is far from ideal, but it exists. In connection with this, every officially employed citizen accumulates a portion of the funds in federal funds. The mission of calculation and transfer of funds, like social financing itself, is on the shoulders of the employer. Accounting for payments for social insurance and collateral is one of the most voluminous operations. Let's consider it in more detail.

What are insurance payments?

In accordance with the legislation of the Russian Federation, three specialized federal extra-budgetary funds for the social services of citizens have been created: social insurance, medical care and pensions (FSS, MHIF, MHIF and PF, respectively). In each of the funds, a legal entity transfers a certain amount for its employees.

In the event of an insured event, the corresponding fund makes payments to an individual who has a certain period of insurance. Receipt of funds also occurs through the accounts of the employer.

Social accounting account

Accounting for social insurance and collateral is made using account 69. It has an active-passive structure. With respect to contributions to each of the extrabudgetary funds , sub-accounts are opened:

• 69/01 «Calculations with the FSS»;
• 69/02 "Settlements with PF";
• 69/03 "Calculations with the MHIF".

Carry out social deductions for the employee - the obligation of the enterprise. In this case, the account "Settlements on social insurance and collateral" - an asset or a liability balance? Most often, the data are reflected only in the passive, but the reflection in the asset is also possible, because the account of the active-passive and final balance can be formed in any part of the account.

The increase in the amount of contributions to the FSS, MHIF and PF, as well as their accrual, is shown in the credit of account 69. In terms of expenses, the value is indicated in the accounts for the costs of material support of employees, i.e., in debits of the same accounts, which reflect the amount of wages . For employees of the main production, a debit of 20 will be used, and for administrative - debit 26. Trade enterprises write off the amounts of social tax deductions for 44 accounts.

If you pay for social security of employees, account 69 is debited, thereby accounting for the process of performance of obligations by the enterprise.

Role of deductions in the FSS

The Social Insurance Fund is the second largest in Russia. Here, the amounts transferred by taxpayers throughout the country are accumulated. Part of the funds is financed from the state. Where is the money sent from this fund? Thanks to the FSS, an individual can receive compensation in cases of loss of income in connection with a disabled state:

• Disease;
• Pregnancy and childbirth;
• Caring for a sick relative;
• Industrial trauma.

The funds are also used by the fund itself to develop the social sphere and ensure financial stability of the FSS.

Organization of deductions for social insurance

After the calculation of wages, the calculation of social insurance and security payments begins. The amount that the employer pays to the employee on a monthly basis in the form of income for performance of employment duties is the tax base for calculating the contribution to insurance funds. For organizations applying general tariffs, in 2016 the FSS rate is 2.9%. The limit amount of annual incomes with which the tax is not charged is also determined. For the current year it is 718 thousand rubles.

The employer is obliged to independently calculate the amount of the insurance premium, and also transfer it to the 15th day following the reporting month. Every quarter a legal entity submits a report to the FSS, which contains information on accrued and paid funds associated with social insurance. The form of the 4-FSS report is submitted to the authorized body not later than the 20th day following the reporting quarter of the month. If the documents are provided in electronic form, the last day of deposit is listed on the 25th day. The need to provide a report in advance may arise in the event of receiving compensation from the fund for the funds paid in surplus.

Example of calculating the monthly contribution to the FSS

Accounting for payments for social insurance and collateral is made after the calculation of wages. Suppose a hypothetical employee X is an employee of the main department for the production of chocolate. He was paid a salary of 22 thousand rubles. It is necessary to determine the amount of the contribution to the FSS, which the employer must pay for his employee. The accountant adheres to a simple sequence:

1. Calculate the amount to accrual: 18 000 × 2.9% = 522 p.
2. To charge a contribution to the FSS: Дт 20 Кт 69.01 for 522 rubles.
3. Transfer funds to the FSS: Дт 69.01 Кт 51 for 522 rubles.

In this case, the company fulfilled the obligation to the social insurance fund for the past month.

Payments for pensions

The man who is working all his youth and adult life rightly deserves a comfortable old age. The Pension Fund carries out its activities in order that a citizen "accumulates" a part of the pension due to him in old age for his seniority. As well as contributions to the FSS, the employer makes all payments for social insurance and provision with regard to pension contributions.

In 2016, the rate of contribution to the PF by the general tariff is 22% of the employee's income. The maximum annual amount of earnings from which payments are calculated is 796 thousand rubles. For an amount exceeding this size, 10% are charged, which must also be listed in the PF.

In addition to self-calculation and charging of payment to the pension fund, the employer is also required to provide the following types of reporting in the terms established by legislation:

• Form SZV-M on the personal data of officially employed workers (full name, number of SNILS) - monthly and no later than the 10th;
• Form RSV-1 - for each quarter not later than the 15th day of the second for the reporting month when compiled on paper and up to 20 in electronic format.

The RSV-1 report contains detailed information on the amounts paid and added, the tariffs for settlement, as well as the policyholder's data. The form is an obligatory document for all types of organizations (including USN, OSS and UTII).

Example of calculating pension contributions

Payments to the PF are accounted for by calculations on social insurance and collateral. Postings are made after the calculation of wages. For example, the pay of a bookkeeper of a trading enterprise is 16 thousand rubles. The contribution to the PF by the general tariff in this case will be: 16000 × 0.22 = 3520 rubles.

Wiring is made: Дт 44 Кт 69.02 at 3520 р. The transfer of funds to the PF is accompanied by a record: Дт 69.02 Кт 51.

Charges from the excess income amount

Now we will calculate the contribution to the PF to the employee with earnings in excess of 796 thousand rubles. in year. Deputy. Chief receives a fixed income under the contract of 70 thousand rubles a month. How much will it be necessary to pay in PF for this employee? We will calculate:

• 796 000 ÷ 12 = 66 333 r. - Limit amount of wages per month for calculations at a rate of 22%;
• 66 333 × 0.22 = 14 593 р. - the amount of pension contributions from the maximum allowable salary;
• 70 000 - 66 333 = 3667 r. - the amount of excess of the maximum income;
• 3667 × 0.1 = 367 p. - Contribution from excess income at a rate of 10%;
• 14 593 + 367 = 14 960 р. - the total amount of contribution to the PF for the month.

For the same amount of earnings FSS will be appointed only with an amount not exceeding 718 thousand rubles. Per year (59 833 per month). From the excess, the social security rate, unlike the PF, is 0%

Medical provision of citizens

The last social payment to the federal fund is medical insurance. Its presence allows the citizen to receive free medical care. Deductions to the FIFEM are made monthly, from the entire amount of income, that is, there is no taxable limit for this type of deductions. In general, the rate for health insurance is 5.1%. Data on transfers are indicated in the RSB-1 reporting, which is submitted to the PF.

Define the amount of deductions to the FFOMS and other social funds by the example: the salary of the employee of the main production was 36 thousand rubles. Make calculations on social insurance and collateral. Postings will be executed as follows:

1. 36000 × 2.9% = 1044 p. Дт 20 Кт 69.01 - the contribution to the FSS has been assessed.
2. 36000 × 22% = 7920 rubles. Дт 20 Кт 69.02 - the contribution to the Pension Fund was assessed.
3. 36000 × 5.1% = 1836 р. Дт 20 Кт 69.03 - the contribution to the FFOMC is assessed.

The transfer of funds to the corresponding funds is confirmed by entries: Дт 69.01, 69.02, 69.03 Кт 51.

Application of reduced tariffs

To reduce the rates of payments to social funds in 2016 can count on some enterprises. Conditions that are mandatory for compliance are listed in the Tax Code. The table shows legal entities and preferential rates for social payments that can be applied.

Year after year there is a reform and improvement of calculations on social insurance and security. A greater number of benefits are created for employers to encourage them to conscientiously pay "social services".

Control of settlements on FSS, PF and FFOMS

As well as checking any other data, the audit of calculations for social insurance and collateral is an integral part of the organization of accounting. The main goal, which is to reconcile indicators with the actual values for social payments to federal funds, is the establishment of the fact of the calculation of the basis for calculations, the sums of social contributions, reflection in the accounting registers and compilation of accounting documents.

An auditor who believes in social insurance calculations should pay attention to fidelity:

• Calculation of wages;
• Application of tariff rates ;
• Accrual of benefits at the expense of federal social funds;
• Accounting records, confirming the fact of calculation and transfer of insurance premiums;
• Data of the general ledger and the column "Settlements on social insurance and collateral" in the balance sheet of account 69;
• Compilation of accounting documents on social insurance and timeliness of their submission to the relevant authorities.

Calculation, accrual and use of citizens' insurance funds is made on the basis of reliable data on the amount of earnings and in the presence of justified reasons for the application of reduced tariffs, zero rates or a complete absence of transfers. In cases established by law, an enterprise can always rely on reimbursement of excessively paid funds. The essence of calculations for social insurance and provision is to protect the population of the country and provide support in the most necessary life situations, without burdening the entrepreneurial segment with unbearable waste.