Wage wiring in budgetary institutions are an important part accounting. In this article we will try to figure out the correct accounting of wages in organizations related to budgetary.
Regulatory framework
Wage wiring in a budgetary institution is regulated by several legislative acts, in particular:
- Unified accounting accounts for government agencies, local governments, government bodies extrabudgetary funds, state Academies sciences, state (municipal) institutions (order of the Ministry of Finance of the Russian Federation of 01.12.2010 No. 157n);
- Instructions for the application of a budget accounting plan (order of the Ministry of Finance dated December 16, 2010 No. 174n).
What to relate to the salary of employees in accordance with the current legislation, read in the material "Art. 135 TK RF - Questions and Answers " .
The procedure for forming wiring wiring in a budget organization
In the budget sector to detail movement money Developed classification of sector operations government controlled (abbreviated - CUP). At the same time K. accounting When generating wiring, add a code that determines the type of receipt or disposal of the accounting object in accordance with this classification.
In particular, for calculating the salary, the accountant must be used by the following Kward codes:
- 211 - "Wages": here it is necessary to attribute the cost of all cash payments in accordance with contractual obligations; In addition, it reflects various retention from the accrued employee's salary (membership of trade union contributions, NDFL, the compensation of moral damage caused by the employee, alimony, etc.);
- 212 - "Other payments": Used to calculate expenses for not related to the salary of additional payments, compensation (for example, daily daily business trips, compensation for the use of the car, etc.);
- manuals, for example, those that are paid at the expense of the FSS staff are classified 213 (including maternity benefits, a lump-sum allowance at the birth of a child, monthly benefit for child care, etc.).
Also, for the correct distribution of types of cash flow, we will need the following CUP:
- 730 - "Increase other accounts payable»;
- 830 - "Reducing other accounts payable";
- 610 - "Disposal of budget bills."
About how the number of budget accounting account is linked to the CUP value, read.
Wiring for salary in a budgetary institution
Based on the above regulatory documents We will make basic wages for wages in accounting budget organization.
1. Accrued salary, vacation, premium.
At the same time, salary costs can be attributed to several different accounting accounts:
- Dt 0 401 20 211 "Salary costs" CT 0 302 11 730 "Increase payable payroll by salary"
- DT 0 109 61 211 "Salary costs at cost finished products»CT 0 302 11 730
- DT 0 109 71 211 "Overhead costs of production of finished products, works, wage services" CT 0 302 11 730
- Dt 0 109 81 211 " General running costs on the production of finished products, works, wage services "KT 0 302 11 730
2. Accrued NDFL:
Dt 0 30211 830 "Reducing payables for salaries" CT 0 30301 730 "Increase of accounts payable for personal income tax"
3. Reflected accrual by the actuator:
Dt 0 30211 830 Kt 0 304 03 730 "Increase payable for calculating payments from payments to pay for labor payment"
4. Salaries paid from the cash register:
DT 0 30211 830 Kt 0 20134 610 "Cash Cash Cash Budgetary Institutions"
5. Salary is listed on bank cards:
Dt 0 302 11 830 Kt 0 20111 610 "Disposal of funds institution from personal accounts in the Treasury authority"
6. Deposited Unrelated Amounts:
DT 0 30211 830 Kt 0 30402 730 "Increase payable debt to depositors"
7. Called contributions to the FFR, FSS, FFOMS.
Monthly in each organization are accrued insurance contributions in the FIU, mandatory social contributions in FSS and FFOMS. The object of the taxation is recognized by payments and other remuneration accrued by employers in favor of employees.
Postings on the accrual of contributions are formed as follows. The debit account will be permanent - DT 0 40120 213 "Expenses for accrual for payments to pay for labor". But the corresponding account will depend on the type of accrual:
- CT 0 303 10 730 "Increasing payables for insurance premiums on the OPS";
- CT 0 303 02 730 "Increase payable debt on compulsory social insurance";
- CT 0 303 06,730 "Increase payable debt for insurance against accidents and occupational diseases";
- CT 0 303 07 730 "Increase payable debt on OMS".
8. Salary has been issued to the accountable person to distribute the salary, from the cash register:
Dt 0 20811 560 "Calculations with accountable persons by salary" CT 0 20134 610 "Cash at the office of the institution".
9. A salary has been received by an employee from a distribution person:
DT 0 30211 830 "Reducing payables for salaries" CT 0 20811 660 "Calculations with accountable faces on wages."
An example of reflection in the accounting of the budget organization of salary accrual
Consider wiring to accrual the salary in the accounting accounting of the enterprise on a specific example.
Example
The official salary of the hospital employee is 24,000 rubles. The employee does not have children, therefore, he does not have the right to standard deduction.
Accrued income for March 2018 - 24,000 rubles.
Postings to reflect operations related to accrual and salary payment will be such:
|
Debit |
Credit |
Amount, rub. |
|
|
Accrued salary employee |
0 401 20 211 |
0 302 11 730 |
|
|
Accrued NDFL |
0 302 11 830 |
0 303 01 730 |
3 120 (24 × 13%) |
|
Cash wages issued |
0 302 11 830 |
0 201 34 610 |
20 880 (24 000 - 3120) |
|
Accrued insurance premiums in the FIU - 22% |
0 401 20 213 |
0 303 10 730 |
5 280 (24 000 × 22%) |
|
Accrued insurance premiums in FSS - 2.9% |
0 401 20 213 |
0 303 02 730 |
696 (24,000 × 2.9%) |
|
Accrued Accident Insurance Contributions - 0.2% |
0 401 20 213 |
0 303 06 730 |
48 (24 000 × 0.2%) |
|
Accrued insurance premiums in FFOMS - 5.1% |
0 401 20 213 |
0 303 07 730 |
1 224 (24 × 5.1%) |
RESULTS
Application of existing instructions for budgetary institutions and Cosu codes are important for the formation of wages. Proper reflection wages Accounting accounts will allow without mistakes to distribute the movement of state funds under the costs of expenses.
In accordance with concluded agreements with employees for the implementation of them provided job descriptions responsibilities, employer, regardless of who he is, entrepreneur or entitymust accrue and in deadlines Pay a reward. At the same time, the legislation establishes the minimum wage.
The salary is a remuneration that the economic entity should pay its employees.
Its size is determined by the employment contract for the employee with the management of the company. At the same time, the employer determines the salary on the basis of the current acting in the enterprise, as well as such local acts as a position on wages, the provision on the bonus, the rules of the internal regulation, a collective agreement, etc.
The TC RF determines the provisions on social guarantees and benefits that must be taken into account when calculating the remuneration to employees.
Remuneration can be carried out either for spent time or for the work performed.
The main document in its definition is. It is necessary with all wage systems. For calculating a piece of salary, there are still outfits and other documents on how to generate.
Also, provisions may be provided for premiums as stimulating payments.
According to the current standards, employees are paid not only remuneration for their work, but also resting time, downtime, disability periods, as well as other compensation payments.
There are surcharges for work on weekends and the days of the holiday, overtime and night time, as well as surcharges for combination, special conditions Labor, etc. In any case, when data accrual, sums must be taken into account information of the working time table, the corresponding norms of legislation, etc.
In addition, it is necessary to take into account the terrain in which the organization or IP operates, since regions and areas can establish regional increase in the coefficients, as well as the "Northern" surcharges. For example, in the implementation of activities in the Sverdlovsk region, the employer must add another 15% of the wage. But there are no such factors in all regions so in Moscow they are not at all.
Important!In accordance with the Labor Code of the Russian Federation, the salary should be issued at least twice a month. The calculation should be made on the basis of actually spent time workers in each part of the month. Pay fixed amounts Advance, if they do not correspond to the tablel, is a violation and may be entrusted to the employer bringing him to justice.
The main document on salary accrual is the salary and, according to which it is paid. There are not only fixed amounts on accrual, but also produced from salary.
Minimum wage size
Legislation is established minimum size salary per month. It is necessary to regulate remuneration in its definition in labor contracts. According to the Labor Code of the Russian Federation, the employer does not have the right to establish an employee of labor payment less than this size, provided that it has worked out the regulatory duration.
This amount is approved every year, and sometimes several times during this period. There is a brand common for the whole country, as well as regional. It is also used in determining various benefits, including disability benefits in the absence of experience.
It is worth noting that if the Organization is in the area where district coefficients or the "Northern" surcharge are used, the minimum wage in the company compares with the state established by the state before applying these allowances.
Important! From 01/01/2016, Mrometa in Russia is 6204 rubles. We also draw attention to what happened to the re-increasing Mroth since July 2016, thus, from 01.07, a new standard in the amount of 7,500 rubles begins to operate. Note that the regions can establish increased rates, so the minimum wage in Moscow is 17300 rubles, and in St. Petersburg 11,700 rubles.
Salary payroll paid
NDFL
According to the Tax Code of the Russian Federation, the employee's income to which almost all payments provided for by the workforce concluded should be taxed by FL income tax. The obligation to calculate and pay is imposed on the employer, which at the same time acts as a tax agent. That is, it retention from the wage tax before its payment.
There are two rates that are used to determine the tax on the salary at the resident - 13% and 35%. The first is mainly used to accrual income tax with the wage gained by an employee, it also calculates the income received by dividends (until December 1, 2015, revenues from dividends were considered at a rate of 9%). The second applies in case of receipt by an employee of gifts, wins with the amount exceeding 4000 rubles.
For non-resident, there are less than 180 days arriving in the Russian Federation for less than 180 days, an incidence rate should be used.
Attention! Organization or IP, as tax agent Must calculate and pay personal income tax from the income of citizens, after which the reporting is provided - once a year and quarterly.
Other taxes with salaries are currently not provided.
Tax deductions
The Tax Code of the Russian Federation makes it possible to take advantage of the following deductions when calculating the tax:
- Standard - provided for children, as well as in certain cases on the employee itself;
- Social - this deduction represents a decrease in the taxable base on the amount of expenses for education, treatment, and so on;
- Property - they can take advantage of a person when buying or selling property (cars, houses, apartments, etc.);
- Investment - it can be used when performing securities operations.
Standard data tax deductions Applied after the company paid to the NDFL budget and do not affect tax base When calculating taxes from employee wages.
Standard deductions for children in 2017
Basic privilege for calculus NDFL Is standard deduction for children. Its size depends on their number, as well as the state of the child's health:
- 1400 rubles at the first;
- 1400 rubles on the second;
- 3000 rubles on the third and subsequent children;
- 12,000 rubles (trustees of 6,000 rubles) for each child-disabled to 18 years or up to 24 years old when receiving education in full-time.
For example. The employee in the family has two children whose age does not exceed 10 years. Income per month is 20 thousand rubles. If not to apply the deduction of the NDFL will be 20 thousand rubles. * 13% \u003d 2600, respectively, in the hands it will receive 17,400 rubles. However, writing an application for the use of deductions He has the right to reduce the tax base for its salary by 2800 rubles for two children.
Applying deductions We will get the following:
The base for accrualing the income tax will be 20,000 - 2800 \u003d 17 200, so NDFL will be in this case 17 200 * 13% \u003d 2236 rubles. Equipment savings will be 364 rubles. In some cases, the employer pays himself income tax, not visible these amounts from the employee, therefore it is always worth applying this benefit.
If the employee is the only parent, then the size of this deduction is doubled.
Important!This benefits can be used while earnings of the employee since the beginning of the year the accumulative outcome will not exceed 350,000 rubles. Per month, where this amount exceeded the allowable threshold deduction does not apply. Since the beginning of next year, the base for deductions is considered from scratch. To obtain it, the employee must write to the employer.
Income tax benefits for the worker himself:
- 500 rubles per month are granted to the heroes of the USSR and Russia, participants in hostilities, war veterans, larging blocks, prisoners, disabled workers 1 and 2 groups; as well as persons who took part evacuated at the Chernobyl accident, etc.
- 3000 rubles - victims of radiation irradiation, disabled wives and other hostilities.
Salary payrolls paid by the employer
When paying their salary employees, any employer must accrue and pay insurance premiums for these amount.
Taxpayers on general mode And "simplists" use a common rate, which is equal to 30% (PFR + FOMS + FSS). However, exist limit dimensions bases at the achievement of which interest rate may change.
Salary taxes in 2016 in percent Table:
| Contribution name | Basic bid. | Limit base in 2016 | Limit base in 2017 | Bet when reaching limit base |
| Pension Fund | 22% | 796000 rub. | 876000 rub. | 10% |
| Social | 2,9% | 718000 rub. | 755000 rub. | 0% |
| Medsts | 5,1% | Not installed | Not installed | – |
| Injury | From 0.2% to 8.5% based on the type of activity | Not installed | Not installed | – |
The limiting base for contributions for 2017 is established on the basis of the Government Decree No. 1255 approved on November 29, 2016.
The base of insurance premiums are calculated for each employee separately. To do this, a special amount of accounting card paid can be used. But the firm can develop and its format of this document.
In addition, if the company has jobs with harmful or hazardous working conditions in accordance with the conducted, it is necessary to accrue on employees employed on them, additional payments. The rate depending on the conditions varies from 2% to 8%. Limiting the limit base for such accruals is not used.
Important! If the taxpayer is in a simplified system and is engaged in a preferential activity, contributions in medstations and social, he does not pay at all, and in pension Fund In a preferential rate - only before reaching the limit base.
Example of salary accruals
Suppose the organization or IP leads activities in the Sverdlovsk region. Consider on the example of the Vasilyev manager, the salary of which depends on the amount of spent time. In accordance with S. staffing schedule Its salary is 50 thousand rubles per month. The employee has three non-adult children. Estimated month - June. In accordance with the production calendar for 2016 in June 21, but the worker worked only 20 days.
Step 1. Determination of the salary
First of all, it is necessary to determine its salary. Since Vasilyev worked not on 21 days, and 20, then we calculate his day income, for this 50 thousand rubles. We divide for 21 days, we get 2 380, 95 rubles. Now multiply on spent days: 2380.95 * 20 \u003d 47,619 rubles.
Step 2. Supporting coefficients
Due to the fact that the organization operates in the Sverdlovsk region an employee must receive a premium in the amount of 15%. So, we get 47619 + 47619 * 15% \u003d 47619 + 7142.85 \u003d 54761.85
Step 3. Application of deductions
The next step must be taken into account the execution of the deductions, if it has such. In our case, Vasilyev has 3 children. For the first two, it is relying 2800 rubles, and for the third already 3,000 rubles, and we get 5,800 rubles. Before applying laid deductions It is necessary to compare its income from the beginning of the year with the threshold of 350 thousand rubles established for 2016, exceeding which deduction does not apply.
In our case, income from the beginning of the year less than 350 thousand rubles. Therefore, to calculate the NDFL we will take the amount of 54761, 85 - 5800 \u003d 48961.81
Step 4. Calculation of NDFL
Now consider income tax, which is 13%. Take the amount taking into account the use of deductions and make the calculation: 48961.85 * 13% \u003d 6365.04 rubles.
Step 5. Salary "On Hands"
After the income tax is deducted from the income of the employee, it should receive 54 761.85 - 6365 \u003d 485 - 6365 \u003d 485.
Step 6. Calculation of taxes paid by the employer
Next, the employer must own funds calculate and make payment of taxes in the PFR, FOMS, FSS and accidents against accidents in accordance with established ratesspecified in the table above. Taxes will be calculated from wages before subtracting NDFL, i.e. C sum 54761, 85, we get:
FIU (22%) \u003d 54761, 85 * 22% \u003d 12 047, 61 rubles.
FOMS (5.1%) \u003d 54761, 85 * 5.1% \u003d 2792.85 rub.
FSS (2.9%) \u003d 54761, 85 * 2.9% \u003d 1588, 09 rubles.
Accident Contributions (0.2%) \u003d 54761, 85 * 0.2% \u003d 109, 52 rubles.
The total amount of taxes paid by the organization for the employee will be: 16 538, 07 rubles.
Attention!To calculate the salaries of an employee and taxes, you can use our, which produces a calculation in two variations: you can enter a salary before tax and based on the salary "on the hands".
Payroll
In June, the amendments to the TC were adopted, which in the new one determines the period of salary payment in 2016 by the employee.
Now the payment date cannot be installed later than 15 days from the date of completion of the period for which it is accrued. At the same time, payment must be carried out at least than every half months. This means that the advance must be paid no later than the 30th day of the current month, and the rest of the next 15th of the next month.
In this case, the exact date when these events occur should be fixed in local acts According to the inner regulation, labor contract, the position on wages, etc.
Also the same amendment increased compensation for salary delay. Now it is calculated as the 1/150 key rate of the Central Bank from the amount of the earnings not paid for every day of delay. Steel more I. administrative fines for this provinity imposed on executive, entrepreneur or firm.
Payroll timing
In 2016, a single date was introduced. listing NDFL With salaries. Now it needs to be transferred to the budget no later than the day after the payment of the salary employee. It does not matter how exactly it was produced - on the card, from the cash register or any other. However, this rule does not affect hospital and vacation.
For these two types of payments, income now need to list no later than the last day of the month, where they were produced. This makes it possible to not pay the payment of tax to the budget for each employee, and one payment for everyone at once.
In case of late payment of tax, penalties may be accrued. They are considered to consider 1/300 refinancing rates for every overdue day.
Important! Salary contributions in 2016, which include pension, medical, social and injuries, you need to pay no later than the 15th day of the month coming. If the day off or holiday falls at this time, then the term is transferred to the first working day after rest.
- one of basic economic indicators Commercial and budgetary organizations, formed by regulations of labor legislation and the Tax Code.
Photo It is the amount of funds accrued by employees of the enterprise (or employees who have entered into a certain period of time.
The structure and size of the fund are determined in each organization. individually(within the limits of legislative), taking into account the specifics of the activity of the enterprise and working conditions.
IN commercialorganizations The size of monthly remuneration paid to employees depends on financial opportunities Companies, its rating in the relevant sector of the economy, the prospects for the development and position of the leadership the issue of the size of the remuneration provided by employees.
IN budgetorganizations The size of wages cannot be installed or adjusted by managers - this indicator is determined by regional and federal leveland calculated on the basis of a single tariff net.
What is included?
Foundation for labor utility includes a combination of all payments In monetary and natural form, including social compensation, the benefits provided by the enterprise for treatment, travel, rest, and other goals.
Basicpart of the savings - which is divided into direct and. The state establishes minimum indicator (), Below, the organization and entrepreneur do not have the right to accrual, provided that the employee worked on full bid.
Direct salary Depending on the working conditions, in the form of a fixed salary, calculation for the spent time () or for the amount of work performed (). In practice, more complex are also applied mixed forms wages (for example, a piece of premium, piecework-progressive, chord, etc.).
Additionalthe amount of accruals is the system of allowances and promotions defined legislative provisions, as well as the payment of annual holidays, surcharges for harmfulness, work at night and weekends, expenses, other payments related to the workflow and provided Labor Code.
Difference for Fot and FZT
General Foundation ZP It consists of main and optional. So he is amountFZT (wage fund) and FMP (material promotion fund). Photo \u003d FZT + FMP.
The tax code defines the amounts included in the Foundation for the remuneration of labor to which the company is obliged to accrue contributions to the funds, and subject to tax on income (). IN product costs Direct and additional salary is included, and the amount defined by the amount mandatory contributions.
In the same time, not all components Foundation for wage will be included in the cost (in particular, dividends are not included, interest accrued by shares, encouraging from distributed profits). Incorrect distribution of expenses According to items, leads to an unreasonable decrease in income tax, as well as to errors in accounting, which threatens the company with fines.
How is taxes going on?
Foundation for labor remuneration - base for calculating accruals extrabudgetary funds.
In accordance with the current legislation, business entity obliged to charge and pay in timedefined by the legislation, the following contributions:
- in (pension insurance fund);
- in FS.(Social Security Fund);
- in FOMS.(Health insurance fund).
In turn, contributions to FSS.are divided into two groups: deductions for the case and deductions associated with injuries and professional diseases. All listed contributions are accrued on accrued photo enterprises (and foundation), and are included in the cost of production (services).
To date, the tariff in the FIU is 22% , in FOMS - 5,1% , in the FSS 2,9% . Social Security contributions on the injury- An indicator established for each enterprise individually, taking into account the type of activity.
Legislation provides regulation of the amount of payout In the FIU and FSS. If more than 711 thousand rubles, then the amount exceeding this indicator will be addressed at the rate 10% . In FSS provided zerocontributions for exceeding wages accrued in the amount of 670 thousand rubles.
Contributions are paid monthly, Simultaneously with the payment. The law provides for the payment of remuneration to employees twice a month , in the enterprise established by the company (advance and calculation).
Reports in the FIU and FSS give up quarterly, increasing outcome. In violation of the terms of payments or the deadlines, administrative and financial recovery are imposed on the company.
Consider example:
Foundation for labor Panorama LLC amounted to 215 thousand rubles in April 2015. Costs on wages make up:
All mandatory deductions are calculated by economists in the formation of the wage fund, and are laid in financial plan Enterprises.
Income tax of individuals (NDFL)
This type of accrual reducesthe magnitude of the employee's salary. To date, the rate for a citizen of the Russian Federation is 13% , for (an employee who has the citizenship of another country) - 30% . If the employee who is a resident is accrued 50 thousand rubles, then he will receive 43,500 rubles (50,000 - 6500 \u003d 43500).
List of conditions for liberation from paying tax or reduction rates installed article 217 of the Tax Code of the Russian Federation (In particular, deductions are reduced in the presence of minor children who are dependent in parents, but the law is applicable only to one of the spouses).
Where are the costs?
What is included in the wage Fund in labor statistics? Costs for photos Considered, as already mentioned, when calculating deductions to the funds, and when calculating taxes ( single tax, income tax). This indicator is reflected in statistical, accounting and tax all entities of business activities.
Revenues of employees entering fotes are the basis for accrual pension benefits. The value of the wage fund and associated charges are recorded in the relevant accounting documents, and actual payments employees - in advance and settlement wage vessels, expenditure orders.
Control
Business leaders and business owners must clearly represent mechanism of Fund formation, accumulating means for paying remuneration for work, and mandatory deductions for fot.
Each change in salary accrual should be reasonableand supported by the corresponding internal documents (orders, protocols, orders, statements, statements, calculations, etc.).
Right and timely decorated salary documents are reliable legal protection business entity against fines and administrative penalties, since when conducting tax inspections close attention is paid the correctness of the formation of photos and reflecting accruals in economic operations.
Regulations governing the procedure for paying wages, often change and adjustTherefore, accountants need to constantly monitor legislation, and promptly make changes to the software.
ATTENTION, only today!
Fund of remuneration - one of the main economic indicators of commercial and budgetary organizations, formed by regulations of labor legislation and the Tax Code.
IN commercialorganizations The size of monthly remuneration paid to employees depends on financial opportunities companies, its rating in the relevant sector of the economy, the prospects for the development and position of the leadership the issue of the size of the remuneration provided by employees.
IN budgetorganizations Size cannot be installed or adjusted by managers - this indicator is determined by regional and federal leveland calculated on the basis of a single tariff net.
What is included?
Foundation for labor utility includes a combination of all payments In monetary and natural form, including social compensation, the benefits provided by the enterprise for treatment, travel, rest, and other goals.
Basicpart of the savings - which is divided into direct and. The state establishes minimum indicator (), Below, the organization and entrepreneur do not have the right to accrual, provided that the employee worked on full bid.
Direct salary Depending on the working conditions, in the form of a fixed salary, calculation for the spent time () or for the amount of work performed (). In practice, more complex are also applied mixed forms wages (for example, a piece of premium, piecework-progressive, chord, etc.).
Additionalthe amount of accruals is the system of allowances and promotions defined by the legislative provisions, as well as payment for annual, surcharges for harmfulness, work at night and weekends, expenses, other payments related to the workflow and provided for by the Labor Code.
Difference for Fot and FZT
General Foundation ZP It consists of main and optional. So he is amountFZT (wage fund) and FMP (material promotion fund). Photo \u003d FZT + FMP.
The tax code defines the amounts included in the Foundation for the remuneration of labor to which the company is obliged to accrue contributions to the funds, and subject to income (). IN product costs The direct and additional salary is included, and the amount defined by the amount of mandatory deductions.
In the same time, not all components The wage fund will be included in the cost (in particular, dividends are not included, interest accrued on shares, encouraging from distributed profits). Incorrect distribution of expenses The articles lead to an unreasonable decrease in income tax, as well as to errors in what faces the company with fines.
How is taxes going on?
Foundation for labor remuneration - base for calculating accruals extrabudgetary funds.
In accordance with the current legislation, business entity obliged to charge and pay in timedefined by the legislation, the following contributions:
- in (pension insurance fund);
- in FS.(Social Security Fund);
- in FOMS.(Health insurance fund).
In turn, contributions to FSS.are divided into two groups: deductions for the case and deductions associated with injuries and professional diseases. All listed contributions are accrued on accrued photo enterprises (and foundation), and are included in the cost of production (services).
To date, the tariff in the FIU is 22% , in FOMS - 5,1% , in the FSS 2,9% . Social deductions on injury- An indicator established for each enterprise individually, taking into account the type of activity.
Legislation provides regulation of the amount of payout In the FIU and FSS. If more than 711 thousand rubles, then the amount exceeding this indicator will be addressed at the rate 10% . In FSS provided zerocontributions for exceeding wages accrued in the amount of 670 thousand rubles.
Contributions are paid monthly, Simultaneously with the payment. The law provides for the payment of remuneration to employees twice a month , in the enterprise established by the company (advance and calculation).
Reports in the FIU and FSS give up quarterly, increasing outcome. In violation of the timing of payments or terms of delivery, administrative and financial recovery are superimposed on the enterprise.
Consider example:
Foundation for labor Panorama LLC amounted to 215 thousand rubles in April 2015. Costs on wages make up:
All mandatory deductions are calculated by economists in the formation of the wage fund, and are laid in financial plan Enterprises.
Income tax of individuals (NDFL)
This type of accrual reducesthe magnitude of the employee's salary. To date, the rate for a citizen of the Russian Federation is 13% , for (an employee who has the citizenship of another country) - 30% . If the employee who is a resident is accrued 50 thousand rubles, then he will receive 43,500 rubles (50,000 - 6500 \u003d 43500).
List of conditions for liberation from paying tax Or reduced rates (in particular, deductions are reduced in the presence of minor children who are dependent in parents, but the law is applicable only in relation to one of the spouses).
Where are the costs?
What is included in the wage Fund in labor statistics? Costs for photos Considered, as already mentioned, when calculating deductions to the funds, and when calculating taxes (a single tax, income tax). This indicator is reflected in statistical, accounting and tax all entities of business activities.
Revenues of employees entering fotes are the basis for accrual pension benefits. The value of the wage fund and associated charges are recorded in the relevant accounting documents, and actual payments Employees - in advance and settlement wage conducted by wages.
Control
The executives of the enterprise and the owners must clearly represent mechanism of Fund formation, accumulating means for paying remuneration for work, and mandatory deductions for fot.
Each change in salary accrual should be reasonable, and reinforced by the corresponding internal (, protocols, orders, statements, calculations, etc.).
Right and timely decorated salary documents are reliable legal protection business entity against fines and administrative penalties, since when tax audits are close attention is paid the correctness of the formation of photos and reflecting accruals in economic operations.
Regulations governing the procedure for paying wages, often change and adjustTherefore, it is necessary to constantly monitor legislation, and make timely amendments to the software.
