Accounting and tax accounting of insurance premiums

What insurance premiums go to extra-budgetary funds. Payers

Insurance premiums (STI) mean regular payments made without fail. They provide a decent pension in the future, payment of sick leave and benefits for children, and free medical care.

Contributions are made by entrepreneurs, employers and self-employed persons.
An individual entrepreneur whose staff includes employees is obliged to transfer funds not only for himself, but also for his employees. STV means amounts intended for insurance: (click to expand)

• pension. Funds are accumulated in the Pension Fund;
• from accidents that may occur during the production process, from occupational diseases. Funds are transferred to the Social Insurance Fund;
• medical (MHIF).

Funds should be transferred unconditionally to extra-budgetary funds:

1. Persons paying salaries and other types of remuneration to employees:

• companies and firms with the status of legal entities;
• IP;
• individuals without individual entrepreneur status.

1. Businessmen practicing privately according to the rules established by law. Their distinctive feature is that entrepreneurs work independently and do not have official employees or assistants who are paid wages.

Important! When the STV payer can simultaneously be classified into several categories, then he is obliged to pay funds for each basis separately.

Features of control over STV

For a long time, issues of calculation and payment of STV were regulated by a law adopted in 2009. Since 2020, their administration has been entrusted to tax authorities, and issues regarding payment are covered in the Tax Code (Chapter 34). At this time, ETS payers should be guided by the provisions of this chapter. The basic principles relating to taxes have also been extended to the STV.

Starting from the first quarter of 2020, STS payments are sent not to the Pension Fund of Russia, but to the tax authorities. They become part of NK.

Only regulations regarding injuries remain under the control of the FSS. The Fund continues to accept proper reporting.

Personalized reporting continues to be under the control of the Pension Fund (

Insurance premium rates in 2017-2020

The established tariffs are general and reduced.

For most taxpayers, the following deduction amounts apply: (click to expand)

The current tariffs remain unchanged for three years.

To determine the amount of contributions to the Pension Fund and the Social Insurance Fund, a maximum base value has been established. It amounts to 711.0 thousand rubles, respectively. and 670 thousand rubles. In excess of the established limit, funds are transferred to the Pension Fund at a reduced rate of 10%, and are not sent to other funds at all.

As for the compulsory medical insurance tariff, its size does not depend on the volume of salary payments. In 2020, all income without any restrictions is subject to a rate of 5.1%.

The specific STV tariff in the Social Insurance Fund depends on which class of pro-free the employer’s activities belong to. The company transfers from 0.2% to 8.5%, insuring against accidents.

Important! The limit that serves as the basis for the ETS must be indexed annually. The basis is the growth of earnings on average across the country.

Types of mandatory insurance contributions

There are four types of insurance premiums.

The first type is pension contributions (contributions to the Pension Fund). They are divided into contributions to the insurance pension and contributions to the funded pension.

The second type is medical contributions (contributions to the FFOMS).

The third type is contributions to the Social Insurance Fund for compulsory social insurance in case of temporary disability and in connection with maternity. Using these contributions, the Social Insurance Fund pays sick leave benefits and maternity benefits.

The fourth type is contributions to the Social Insurance Fund for insurance against industrial accidents and occupational diseases. Their unofficial name is “injury” contributions.

In 2009 and earlier, the first, second and third types of insurance contributions were included in the unified social tax. Since 2010, they have been regulated by Federal Law No. 212 of July 24, 2009 (hereinafter referred to as Law No. 212-FZ).

The calculation and payment of contributions “for injuries” is regulated by Federal Law No. 125-FZ dated July 24, 1998 (hereinafter referred to as Law No. 125-FZ).

For a significant number of policyholders, STV tariffs have been reduced:

Important! This list contains incomplete information. To supplement it, you need to read Art. 427 NK.

Payroll

Wage expenses are written off against the cost of production or goods, therefore the following accounts correspond to account 70:

• for a manufacturing enterprise - 20 account “Main production” or 23 account “Auxiliary production”, 25 “General production expenses”, 26 “General (administrative) expenses”, 29 “Servicing production and facilities”;
• for a trading enterprise - account 44 “Sales expenses”.

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The wiring looks like this:

D20 (44.26,…) K70

This posting is made for the total amount of accrued salary for the month, or for each employee, if accounting on account 70 is organized with analytics for employees.

Timing and sequence of payment of stipulated funds to extra-budgetary funds

The period of time that determines the payment of STV has remained unchanged for several years. All ETS must be deposited into the appropriate funds by the 15th of the following month. This date is the final date. But if it falls on a holiday or weekend, then the deadline is moved to the next working day.

It is important not to forget that:

• STV accounting is maintained and payment is made in rubles. and kop.;
• The employer maintains an STV registration card for each employee.

STV payment sequence: (click to expand)

1. The amounts are recorded during the payroll process.
2. The policyholder pays them within the stipulated period of time - fills out payment slips with the relevant details and amounts, and sends them through the bank.
3. The payer draws up the appropriate entries and keeps records of accruals and payments of STV.
4. Relevant reports are generated quarterly and sent to the Federal Tax Service and the Social Insurance Fund.

You should constantly check the existence of debt under the STV. To do this, you can send a written application requesting a certificate of debt or find the necessary information online using the information service on the website of the Pension Fund of the Russian Federation or the Federal Tax Service (

Transfer of contributions: postings

Employers must remit contributions on time. Thus, for insurance payments, repayment is provided no later than the 15th. The countdown starts from the month following the moment of their accrual.

If the deadlines are ignored, the payer is subject to a penalty, and in some cases additional penalties. Payment is made through the company's account, and when closing the debt, the accounting documents indicate: Debit 69 Credit 51.

Calculating wages to employees is the main job of accounting departments of enterprises. To accurately record all possible transactions, it is important for specialists to know the main aspects of payroll posting.

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We will not consider payroll calculations in detail, but will analyze the entries that are generated in accounting after the calculations are completed for each employee.

Stages of work on payroll accounting in an organization:

To record all transactions related to wages, account 70 “Settlements with personnel for wages” is used. The credit of this account reflects accruals, the debit - personal income tax, other deductions and salary payments. Postings for payroll, deductions, personal income tax and insurance contributions are usually made on the last day of the month for which wages are accrued. Postings for salary payments and personal income tax and contributions are made on the day of the actual transfer (issue) of funds.

Sanctions for late payment of STV

Responsibility regarding STS arises for the taxpayer when the reason for their non-payment:

• during the calculation, the base for STV accruals was underestimated, that is, the policyholder missed out on some amount subject to STV;
• incorrect calculation of STV. For example, the policyholder used a reduced tariff in the calculation completely unreasonably;
• other actions (inactions) of the entrepreneur-insurer that are recognized as unlawful.

Fines:

When a company misses the deadline for paying the STV, the penalty begins to increase from the next day. Its size is (in%):

• overdue for more than 30 calendar days. days – 1/300 of the Central Bank refinancing rate;
• from the 31st day of delay - 1/150 of the above refinancing rate.

Example 1. made a transfer of STV to the Pension Fund for April on June 15. The delay was 30 days. 180 thousand rubles were sent to the extra-budgetary fund.

The penalty is:

180,000 · 9.25%* · 1/300 · 30 = 1,665 rub.

*Central Bank key rate in May-June 2020

Vector's accountant will make the following entries:

Dt 99 CT 69 1,665.0 penalty accrued

Dt 69 Kt 51 1,665.0 fine transferred to the budget

Important! When an enterprise was unable to pay the STV on time, it is beneficial for it not to delay, but to find funds and send them to the appropriate funds within the next 30 calendar days. days.

When to report contributions

For employers, the acceptable deadlines for submitting calculations for accrued and paid contributions to the Pension Fund of the Russian Federation and the Federal Compulsory Medical Insurance Fund from 2020 depend on the form in which the reporting is submitted: “on paper” or electronically. Thus, you should report to the Pension Fund “on paper” no later than the 15th day of the second calendar month following the reporting period (quarter, half-year, nine months and year). In other words, “paper” calculations generally must be submitted no later than May 15, August 15, November 15 and February 15. If the employer submits calculations electronically, then the report can be made no later than the 20th day of the second calendar month following the reporting month.

In addition, employers are required to report to the Social Insurance Fund. And the way in which reports are presented from 2020 also affects the timing. So, “on paper” you should report no later than the 20th day of the calendar month following the reporting period (in general, this is April 20, July 20, October 20 and January 20). If reporting is submitted electronically, then you can report no later than the 25th (that is, five days longer). It is necessary to submit a calculation to the Social Insurance Fund, which contains information on contributions “for injuries” and on contributions for insurance in case of temporary disability and in connection with maternity.

Employers also submit to the Pension Fund so-called personalized reporting - information on insurance premiums and insurance experience. The deadline for its submission is no later than the 15th day of the second calendar month following the reporting period. Moreover, from January 1, 2014, individual (personalized) accounting information is an integral part of the calculation of accrued and paid contributions to the Pension Fund and the Federal Compulsory Medical Insurance Fund.

If the last date for reporting falls on a weekend or holiday, you can report on the first working day following it, and this will not be late.

Features of paying individual entrepreneur contributions

For individual entrepreneurs, the STV tariff in the Pension Fund of the Russian Federation is 26%, in the Compulsory Medical Insurance Fund – 5.1%. The calculation is made based on the minimum earnings. Its amount since July 1, 2017 is 7800 rubles. The previous value is 7500. It is this that is used in determining the fixed amount of the stipend, since the Tax Code provides for the calculation of the minimum wage at the beginning of the calendar year.

When the annual income of an individual entrepreneur is no more than 300 thousand rubles, the size of the stipend in the PF will be:

7500 · 12 months · 0.26 = 23,400.00

If the receipts exceed 300 thousand rubles, he will need to add another 1% of the receipts exceeding the specified amount in addition to the amount calculated above.

The maximum annual size of STV in the Pension Fund for individual entrepreneurs is 187.2 thousand rubles. (eight times the minimum wage).

Income does not affect the STV in the MHIF. For the year they are:

7500 · 5.1% · 12 months. = 4,590.00 rub.

Individual entrepreneurs pay contributions to the Social Insurance Fund voluntarily. When the individual entrepreneur decides to include them, the amount will be:

7500 · 2.9% · 12 months. = 2,610.00 rub.

Important! The basis for calculating the STV is the minimum wage at the beginning of the calendar year.

Common mistakes in paying STV

In practice, mistakes often occur regarding the payment of STV. They are encountered not only by entrepreneurs. For example, Pension Fund specialists may incorrectly post payments in their system. Or an accounting employee of the enterprise made a mistake of this kind. As a result, part of the STV was not included in the calculation.

It happens that the amount of the incoming STV balance does not match.

Other common errors include: (click to expand)

1. Inconsistency between the employee’s passport data and his full name, SNILS. Such distortions are detected automatically and the calculation is not accepted. The taxpayer receives information about the presence of an error. He should make corrections and submit an updated calculation. In this case there is no penalty.
2. Discrepancies between the total amount of PTS and their amounts for individual employees. An updated calculation is submitted in this case as well.
3. The calculation of the STV for a foreign specialist of a company temporarily residing in the country and working under a contract was done at the wrong rate. The accountant did not take into account that the employee is a highly qualified specialist. For such foreign workers, contributions should be calculated only for injuries. There are no other STVs. The accountant will need to recalculate and send an additional report.

Postings for transferring STV amounts and calculation formula

The STV accounting accounts remain unchanged. It just doesn’t hurt to take into account the possibility of additional assessments of contributions for periods that have already passed. It is reasonable to introduce additional subaccounts to the account. 69.

Basic bu. STV records are as follows:

To determine the STV calculation base, the formula is used:

STV is calculated as follows:

STV = Calc. base · tariff

Example 2. The marketer of Vector LLC, R.L. Litvinova, received a salary of 32,250 rubles in April. She was ill for ten days. The benefit amount is 10,750 (at the expense of the employer - 3225, and the Social Insurance Fund - 7525). Postings:

*When making compensation, the Social Insurance Fund takes into account the amount of stipulated time period. disability and motherhood.

The procedure for calculating contributions to the Pension Fund

An enterprise operating on a general basis calculates contributions using tariffs, which in 2020 remained the same - 22%, within the established calculation base.

As for the period for calculating insurance premiums, they also remained the same:

• billing period – calendar year;
• reporting periods – 1st quarter, half year, 9 months.

The transfer of this amount is carried out indicating the budget classification code (BCC), and after that, the pension fund independently distributes the received funds between the insurance and savings parts, based on personalized accounting data, as well as taking into account the procedure for calculating the pension the citizen has chosen.

Example of a table for calculating insurance premiums:

As for restrictions on the size of the calculation base, in 2017 it should not exceed 876 thousand rubles. If the total salary exceeds this figure, then from the subsequent amount pension contributions are calculated at a rate of 10%. In accounting, this accrual is displayed in the form of a posting: Dt 20 (25,26,44) – Kt 69-2.