Documents for registration of calculation on account 69. Accounting for social insurance and ensuring

To monitor the accrual and payment of social insurance premiums and the provision approved the account 69 in the accounting accounting of enterprises. Its registers are filled on the basis of data bank statements, wage calculation statements according to labor contracts and contract agreements. Accumulated on the sch. 69 Information is transferred to the reporting for the IFX and the Social Insurance Fund, is the basis for drawing up certificates at the request of employees, the Pension Fund.

Account Characteristics 69.

The feature of the register is that the main flow credit turns It is formed by the calculation, based on the fund of payment formed for the month of the Fund for the fulfillment of labor duties. An exception is to obtain money from the social insurance fund in case of excess of expenses (sick leave, benefits) on accrual. At the debit account 69 records wiring only on the basis of confirming documents:

• Bank statements;
• Sberbank receipts - cash payment;
• Hospital sheets;
• Letters, copies of payment orders of counterparties - when paying contributions by third parties.

Attention! Contributions on wages Employees participating in the creation and modernization of fixed assets are taken into account by 08 "Investments in non-current assets" and 07 "Equipment for installation". Examples: Construction of buildings, recovery and bringing to the installation of equipment, replacement and improving computers.

Analytical accounting on account 69

Detailing information on relationships with extrabudgetary funds is divided into:

• Contributions accrued and paid by the enterprise for acts of verification of controlling institutions;
• Penalty and fines, calculated and paid by the company independently or issued by inspectors of social insurance institutions and ensure.

This specification of information is limited to calculations on pension and medical insurance (registers 2 and 3 subaccounts 69).

According to the Social Insurance Foundation, data on fees made on hospital sheets and benefits are added:

• Diseases and "Children's" benefits Account 69. 1 takes into account the "Costs of FSS funds for diseases, motherhood and childbirth";
• Compensation for professional diseases, accidents at work that occurred in the fault of the employer company reflects the paragraph "Expenses for compulsory social insurance against industrial accidents and professional diseases"(score 69. 11).

State subsidies is listed by the Foundation to the banking institution after checking the presented documentation package under the adopted registry:

• Hospital sheets;
• Statements of employees;
• Orders;
• The calculation of the benefits attributed to the account 69 in accounting.

Attention! The first three days specified in hospital sheet, Pays the employer. Exception - production injury.

Output. Synthetic account account 69 It is necessary to maintain in the deployed form to audit accruals from the wage fund and debt on contributions. Detailed information on the origin of the amounts focused on the debit and loan shows the account analysis 69.

At the expense of 69 "Social Insurance and Security" settlements, subaccounts can be opened:

69-1 "Social Insurance Calculations";

69-2 "Calculations for pension provision";

69-3 "Calculations on mandatory health insurance."

At subaccount 69-1 "Social Insurance Settlements" settlements are taken into account on social insurance of employees of the organization.

At subaccount 69-2 "Pension settlements" settlements are taken into account by the pension provision of employees of the organization.

At subaccount 69-3 "Calculations on compulsory health insurance" calculations on compulsory health insurance of employees of the organization are taken into account.

If you have the organization of settlements on other types of social insurance and ensure the provision of 69 "Social Insurance and Provision Calculations", additional subaccounts can be opened.

The account 69 "Calculations for social insurance and the provision" is credited to the amount of payments for social insurance and ensuring employees, as well as compulsory medical insurance of them to be transferred to the relevant funds. At the same time, records are made in correspondence from:

accounts on which the accrual of remuneration is reflected - in part of the deductions produced by the organization;

account 70 "Calculations with personnel on labor payment" - in terms of deductions produced by the organization's employees.

In addition, on credit account 69 "Calculations on social insurance and ensuring" in correspondence with the account of profits and losses or settlements with employees in other operations (in terms of calculations with the guilty persons), the accrued amount of the penis is reflected for the late payment fee, and in correspondence with Account 51 "Current accounts" - the amounts obtained in cases of exceeding the appropriate payments over payments.

According to the debit of account 69, "Social Insurance and Provision Calculations" reflects the listed amounts of payments, as well as the amount paid at the expense of payments for social insurance, pension provision, compulsory medical insurance.

The loan of this account shows the debt of the organization to the social insurance authorities and the provision of citizens.

This debt is formed at the expense of the enterprise. At the same time, accounts are debited, which reflects the accrual of remuneration, or account 99 "Profit and losses" (in terms of penalties and fines).

The account 69 "Calculations for Social Insurance and Provision" usually has a loan balance, which means the debt of the organization, and may have a debit balance,

in the event of the education of the debt of social insurance and security before the enterprise. The debit balance usually appears on social insurance calculations, when the amount of contributions due from the enterprise, it turns out less than the amounts paid to employees at the expense of social insurance payments (temporary disability benefits, maternity benefits, etc.)

Analytical accounting on account 69 "Calculations for social insurance and provision" is conducted in the context of each type of calculations.

In explanations to this account, it was noted that if the organization has calculations for other types of social insurance and the provision may operate additional subaccounts. An example of such a case may be subaccount for calculating compulsory social insurance against accidents at work and occupational diseases.

More on the subject of 69 "Calculations for social insurance and ensuring":

1. Accounting for social insurance and ensuring
2. 8.5. Accounting for social insurance and security calculations (account 69)
3. Accounting for calculations with personnel on wages, settlements on other operations and social insurance
4. Accounting for payroll and social insurance
5. Federal Law of December 29, 2006 No. 255-FZ "On the provision of benefits for temporary disability, for pregnancy and childbirth of citizens to be mandatory social insurance".
6. Social Perspectives, Social Goals, Social Features, Social Risks and State as a resource for their security, mobilization or prevention (minimization)

Account 69 "Calculations for Social Insurance and Provision" is intended to summarize information on settlements on social insurance, pension provision and compulsory health insurance of employees of the organization.

By account 69 "Social insurance and provisional settlements" can be opened by subaccounts:

69-1 "Social Insurance Calculations",

69-2 "Calculations for pension provision",

69-3 "Calculations on mandatory health insurance."

At Subaccount 69-1 "" Social Insurance Calculations "settlements are taken into account on social insurance of employees of the organization.

On subaccount 69-2 "Pension settlements" settlements are taken into account on the pension provision of employees of the organization.

On subaccount 69-3 "Calculations on compulsory health insurance" calculations for compulsory health insurance of employees of the organization are taken into account.

If you have the organization of settlements on other types of social insurance and ensure the provision of 69 "Social Insurance and Provision Calculations", additional subaccounts can be opened.

The account 69 "Calculations for Social Insurance and Provision" is credited to the amount of payments for social insurance and ensuring employees, as well as compulsory medical insurance of them to be transferred to the relevant funds. At the same time, records are made in correspondence from:

accounts reflected by the accrual of remuneration - in terms of deductions produced by the organization;

account 70. "Calculations with personnel on wages" - in terms of deductions produced at the expense of employees of the organization.

In addition, on credit account 69 "Calculations on social insurance and provision" in correspondence with the account of profits and losses or settlements with employees in other operations (in terms of calculations with guilty persons), the accrued penny is reflected for the late payment fee, and in correspondence with score 51. "Settlement accounts" - the amounts obtained in cases of exceeding the appropriate expenses over payments.

At the debit of account 69 "Social Insurance and Provision Calculations" reflects the listed amounts amounts, as well as the amount paid at the expense of payments for social insurance, pension provision, compulsory medical insurance.

Account 69 "Calculations for Social Insurance and Provision"
corresponding to accounts

Application of account plan: account 69

• How to return to taxes on taxes and fees

  It is necessary to analyze the account 68 "Calculations for taxes and fees". Generating an account analysis of the account indicated in Fig ... Analysis of the account, then in the "Grouping" tab to put a check mark "on subaccounts" and in ... obtaining an act of reconciliation or certificate of calculations for taxes and fees (Decision of the RF Act ... Act Records and Certificate of payments for taxes, fees and insurance premiums ... Reflect on the accounting account 69 "Calculations for social insurance and provision". Similarly, account 68 check the data on 69 account. Fig. 3 ...

• How to reflect in accounting of penalties and fines for late payment of insurance premiums?

  Expenditures are subject to crediting to the account of the profit and loss of the organization, except for the cases ... in accordance with the instructions for applying the accounts plan accounting Financial and economic ... It is also indicated that on the loan of account 69 "Calculations for social insurance and ensuring" in correspondence ... with an account of profits or loss ... In account 99 "Profit and losses" in correspondence with account 69. ..

• 2016 reporting: how to properly take into account the annual explanations of the Ministry of Finance

  Profit, it is reflected in the debit of account 99 "Profit and losses" and a loan of 96 "Reserves ... tax sanctions They are reflected in the debit of account 99 "Profit and losses". Fines and penalties ... for social goals, production development, etc. does not change the balance of the account 84, and in no way ... the funds are reflected in the account 76 "Calculations with different debtors and creditors" (the letter of the Ministry of Finance ... need to be 69 "Social insurance and provisional settlements", as before. Recording a seminar on the topic "Insurance ...

• Correct errors in accounting policies: Estimates and values

  An account on the debit of account 63 in correspondence with the corresponding accounting accounts for calculations with ... debtors 60 (62, 76, 66, 67, etc. and insurance premiums are reflected in the debit of account 96 and the credit of accounts 70 "Calculations with personnel by .. . Whether payment ", 69 ..." Calculations for social insurance and ensuring ...

• How to create a reserve for vacation pay

  Account Credit 70 "Calculations with wage personnel" and the corresponding subaccounts of account 69 "Social Insurance and Provision Expenditures". So ... as accruals are held in ... manufacturing workers and managers ...

• Capital construction by own forces: reflection in accounting

  Organization of own forces due to own funds Performs capital construction... on the appropriate subaccount, open to the account 08 "Attachment in ... out current assets"Corresponding accounts may be accounts 02" Depreciation of the main ... Calculations with suppliers and contractors ", 69" Calculations on social insurance and provision ", 70" settlements with personnel by ... the corresponding reporting period on VAT on the basis of an invoice Reflected accrual ...

• Employee Disease Manual: Rules for calculation and accounting in 2019

  Whose calculated and paid insurance contributions For compulsory social insurance in case of temporary ... Estimated period: in 2017 - 69,300 rubles; In 2018 ... Earnings will be 230.14 rubles. ((69 300 + 98 700) Rub. / 730 ... Costs are made at the expense of a subsidy to financial support for the implementation of the state task ... with the use of account 0 302 66,000 "Calculations on social benefits and compensation to personnel in ...

• Preparing for payment of insurance premiums in a new way

  Deadlines and in full. To do this, check the balance of 69 in ... Book at the expense of upcoming payments on compulsory social insurance in case of temporary disability and ... ensuring social insurance against industrial accidents and occupational diseases. To note the form of calculation ... 2016 of the following events: Inventory account 69, as well as verification of data compliance ...

• Changes in 2017 for budgetary institutions

  NDFL Insurance contributions Personalized Accounting Accounting Insurance Tax on ... All types of damage reflect on account 209.00 "Calculations for damage and other revenues" (sub ... separately own income, subsidies, the means of OMS and at a temporary disposal (clause 69 ..., business trips); Child care payments; insurance premiums; Social and other payments to the population ... Counts 5: "Subsidies for financial support for the implementation of the state (municipal) task" "Subsidies ...

• Payment of holidays due to the created reserve

  Social insurance is reflected on the credit of the account 0 401 60 000 and the debit of accounts .... 160.1 Instructions No. 174n). Recommendations for the calculation of the "vacation" reserve are given in the letter ... Quarter.); At the payment of insurance premiums - 69,745.09 rubles ... 119 "Contributions for compulsory social insurance for payments to workers' payments and other payments ... regardless of the source of financial provision of the specified payments and is consumed only to cover ...

• Individual entrepreneurs- "Simplifiers" and courts against the FIU

  Decreased, penalties decreased to 611.69 rubles. On the consequences of adopted ... first instance. The base for calculating insurance premiums - 2017. And of course, the question arises ... compulsory insurance coverage on the obligatory pension insurance, including at the expense of pension ... Declaration on a "simplified" tax, - detach insurance premiums for compulsory pension insurance and ... Pension Fund Russian Federation, Social Insurance Fund of the Russian Federation, Federal Fund Mandatory ...

• Meeting methodology in black and non-ferrous metallurgy

  They are intended to provide uniform planning, accounting and calculation methods ... on the maintenance of production and management, reflected in the "Basic Production" account. Analytical accounting by this account... Funds for social needs; - costs of repair and maintenance ... Frames); - fees and deductions (property insurance, interest on loans, payment of banking ... -1 10, 70, 69 shows the costs of auxiliary unit, ..., prices are established for which settlements with customers are available.

• Summer package of tax amendments

  twenty%; For compulsory social insurance in case of temporary disability and in connection with ... "On the basics of compulsory social insurance." The adopted innovations are aimed at ensuring the stabilization established in ... or to pay arrears of taxes or debt on appropriate pencils and interest ... Law of 03/31/1999 No. 69-FZ "On gas supply in the Russian .... 386 Tax Code of the Russian Federation, tax payments for advance payments for tax and tax Declaration (P...

• Audit of the financial statements of the budget institution

  The organization, clearing organization, mutual insurance society, the organizer of trade, non-state pension ... health, culture, social protection, employment, physical culture and sports, and ... 4 art. 69.2 of the BC of the Russian Federation Subsidy to financial support for the implementation of state ... must comply with the volume and appointment by the regulatory costs used in the calculation of the amount of subsidy ... Institutions are required to carry out procurement at the expense of subsidies provided from ...

• On the procedure for filling out the calculation of insurance premiums, taking into account payments for hospital leaves

  Insurance contributions to the payment of insurance premiums for temporary disability and in connection ... on the issue of filling out the calculation of insurance premiums, the following reports. The calculation of insurance premiums (hereinafter referred to as the calculation) is represented by ... on the payment of insurance provision on compulsory social insurance in case of temporary disability and in connection ... the territorial bodies of the FSS in the amount of 69,399.1 rubles, then, respectively ...

Account 69 "Social Insurance and Provision Calculations" is intended to summarize information on social insurance calculations, pension provision and medical insurance of organization staff. This account reflects the calculations for mandatory social payments that the organization should be carried out: a single social tax (fee) enrolled in the Social Insurance Fund of the Russian Federation, in the funds of compulsory medical insurance of the Russian Federation, as well as in federal budget; Insurance contributions listed in the Russian Pension Fund to finance insurance and accumulative parts labor pension; Payments to compulsory insurance from accidents at the production and occupational diseases.

Account 69 "Calculations for Social Insurance and Provision" is credited to the amount of accrued payments in correspondence with the debit of accounts, which reflects the accrual of remuneration - on deductions produced at the expense of the organization's funds. According to the deductions produced at the expense of employees and held according to the available reasons from their wages, the account 69 "Calculations for social insurance and provision" is credited to correspondence with account 70 "Calculations with staff for paying for labor."

The debit of account 69 "Social Insurance and Security Calculations" reflects the listed amounts of payments, as well as the amount paid at the expense of payments for social insurance, pension provision, medical insurance.

The following subaccounts can be opened to account 69 "Social Insurance and Provision Calculations": 69-

1 "Social Insurance Calculations"; 69-

2 "Pension Relations"; 69-

3 "Calculations on mandatory health insurance"; 69-

04 "Calculations on compulsory social insurance against industrial accidents and occupational diseases."

On subaccounts: 69-01 "Social insurance settlements", 69-

02 "Pension settlements" and 69-03 "Calculations on mandatory health insurance" - reflects the accrual of a single social tax (contribution) enrolled in state extrabudgetary funds - Social Insurance Fund of the Russian Federation, Pension Fund of the Russian Federation and Mandatory Medical Insurance Funds of the Russian Federation, respectively.

Subaccount: 69-01 "Social Insurance Calculations", 69-02 "Calculations for pension provision" and 69-03 "Calculations on compulsory health insurance" are credited to the amounts of unified social tax, accrued to pay to state extrabudgetary funds, as well as to the federal budget.

Subaccount 69-04 "Calculations on compulsory social insurance against industrial accidents and occupational diseases" are credited to the amount of taxes accrued to the payment of social insurance fund. W.W.W ... I.N.E.T.L.I.B. RU. -

Accounting records on the loan of accounts 69 "Calculations for Social Insurance and Provision" are carried out in correspondence with the debit of accounts, which reflects the accrual of remuneration (08 "Investments in fixed assets", 20" Basic Production ", 23" Auxiliary Production ", 25" general production costs ", 26" General running costs", 28" Marriage in production ", 29" serving production and farms ", 44" selling costs ",

86 "Special-purpose financing", 91" Other income and expenses ", 97" Expenses of future periods "

In addition, according to the loan of subaccounts: 69-01 "Social insurance settlements", 69-02 "Pension settlements", 69-03 "Calculations on compulsory health insurance", 69-04 "Calculations on compulsory social insurance against accidents In the production and occupational diseases "in correspondence with a score of 99" profit and losses "(subaccount 06," penalties for taxes and fees ") reflects the accrued amount of fines and penalties for a single social tax. Listed in the relevant extrabudgetary funds, the attack on the federal budget amount of payments, penalties and fines are reflected in the debit of subaccounts: 69-01 "Social insurance settlements", 69-02 "Pension settlements", 69-03 "Calculations on mandatory health insurance ", 69-04" Calculations on compulsory social insurance against accidents at the production and occupational diseases "in correspondence with account 51" Settlement accounts ".

The debit of subaccount 69-01 "Social Insurance Calculations" are taken into account the amounts of expenses made by the organization at the expense of state social insurance funds, in correspondence with accounts: 50 "Cassa", 70 "Calculations with staff pay", 73 "Personnel settlements For other operations, "76" calculations with different debtors and creditors ", etc.

At the same time, the amount of tax payable to the Social Insurance Fund of the Russian Federation is subject to a decrease in the organization on its own expenses made by their goals for state social insurance, including: -

payment benefits for temporary disability; pregnancy and childbirth; Women staging in early deadlines pregnancy; at the birth of a child; With the adoption of the child; child care until they reach the age of one and a half years; social benefits for burial or reimbursement of the value of a guaranteed list of ritual services; -

payment of vouchers for workers and their children to spa institutions located in the Russian Federation and to sanatorium institutions in the CIS member states similar to which are not in the Russian Federation, as well as for therapeutic (dietary) nutrition; payment of travel to the place of treatment and back; -

partial payment of vouchers in children's country recreation camps located in the territory of the Russian Federation, for children working citizens.

On the loan of subaccount 69-02 "Pension Pension Calculations" reflects the amounts accrued to pay to the Federal budget of the tax on installed rates (Art. 241 of the Tax Code of the Russian Federation).

Subaccount 69-03 "Calculations on compulsory health insurance" is designed to account for settlements for a single social tax with the Federal Fund for Social Insurance and the Territorial Social Insurance Fund.

Subaccount 69-04 "Calculations on compulsory social insurance against industrial accidents and occupational diseases" is intended for accounting for calculations on compulsory social insurance against industrial accidents and occupational diseases.

Accounting records for the accrual and payment of insurance premiums reflected on subaccount 69 4

"Calculations on compulsory social insurance against accidents on production and occupational diseases" are similar to the records on subaccounts: 69-01 "Social insurance settlements", 69-02 "Pension settlements" and 69-03 "Calculations on mandatory health insurance ". At the same time, at the debit of subaccount 69-04 "Calculations on compulsory social insurance against accidents at the production and occupational diseases" reflect not only paid insurance premiums in the FSS of the Russian Federation, but also the costs produced at the expense of state social insurance against industrial accidents and ProfessionalBoles, namely: -

manuals on temporary disability affected by industrial accidents and occupational diseases; -

insurance payments to victims; -

payment of additional vacation for sanatorium-resort treatment (over the annual

paid vacation established by the legislation of the Russian Federation).

The procedure for the accounting and testing of expenses produced at the expense of state social insurance against industrial accidents and occupational diseases is similar to the records for subaccount 69-01 "Social Insurance Calculations".

Table 6.7.

Account 69 "Calculations for Social Insurance and Provision" Corresponding to the debt accounts on the debate 50 "Cashier" 08 "Investments into non-current assets" 51 "Currencies" 20 "Basic Production" 52 "Currency Accounts" 23 "Auxiliary Production" 55 " Special accounts in banks "7 0" Calculations with personnel for wage "25" general production costs "2 6" General expenses "28" Marriage in production "29" serving production and economy "4 4" costs for sale "51" settlement accounts "52" Currency accounts "7 0" Calculations for watfactors "73" Calculations with personnel Other Operations "91" Other income and expenses "96" reserves of the upcoming expenses "97" expenses of future periods "99" profit and losses " Www..inetlib: ru.

An employee of a manufacturing organization who has a disabled child at the age of 5, in April 2005 is provided according to its application four additional paid weekends per month. Official salary of this worker according to staffing schedule is 7000 rubles. per month. During the previous 12 months, a worker spent completely, an additional weekend for the care of a disabled child was not provided. How to reflect calculations with a worker for April 2005?

The calculation of the average earnings of the employee, regardless of its work, proceeds from the actual wage accrued to it and actually spent the time for the 12 months preceding the amount of payment. Middle earnings The employee is determined by multiplying the average daytime earnings on the number of days (workers, calendar) in the period to be paid (paragraph 8 of the situation).

In the case under consideration, 12 months (from April 2004 to March 2005) preceding the month, which provides additional weekends to care for a disabled child, worked out in full, the size of the monthly salary set is 7,000 rubles. Thus, the amount of salary for the specified estimated period is 84,000 rubles. (7000 rub. X 12 months), and the average day earnings - 336 rubles. (84 000 rub.: 250 days., Where 250 days. - the number of working days in the calculated period by the 5-day work week calendar). Accordingly, payment for 4 additional weekends is produced in the amount of 1344 rubles.

Payment of additional weekends for the care of a disabled child, produced by a worker in accordance with Labor Code RF at the expense of the funds of the Social Insurance Fund of the Russian Federation, is not subject to income tax individuals (paragraph 1 of Art. 217 Tax Code RF), Single Social Tax (Sub. 1, 1 Article 238 of the Tax Code of the Russian Federation), as well as insurance premiums for compulsory pension insurance (clause 2 of Article 10 Federal Law from 12.12.2001 N 167-FZ "On compulsory pension insurance in the Russian Federation") and insurance premiums for compulsory social insurance against industrial accidents and occupational diseases (paragraph 2 of the list of payments that insurance premiums are not charged to the Social Insurance Fund Of the Russian Federation approved by the Decree of the Government of the Russian Federation of 07/07/1999 N 765).

As for the salary for April, then in accordance with Art. 93 of the Labor Code of the Russian Federation when working on the conditions of incomplete working time, the work of the employee is produced in proportion to the time spent or depending on the work performed by them. Consequently, the amount of wages for April in the situation under consideration will be 7,000 rubles. : 21 days. x 17 days \u003d 5666.67 rubles., Where 21 days. - The number of working days in April by the calendar of the five-day working week, and 17 days. - The number of days actually worked in April.

The salary accrued by a worker is subject to ESN, NDFL, insurance premiums for compulsory pension insurance, as well as contributions to compulsory social insurance against industrial accidents and occupational diseases in the general order.

The company's accountant will make the following wiring:

Debit 20, 26 Credit 70 -

5666.67 rub. - Accrued salary for April;

Debit 20, 26 Credit 69-01 -

226.67 rubles. (5666.67 rubles. X 4%) - contributions to FSS are calculated;

Debit 20, 26 Credit 69-04 -

11,33 rub. (5666.67 rubles. X 0.2%) - contributions for compulsory social insurance against industrial accidents are charged;

Debit 20, 26 Credit 69-00 -

1586,67 rub. (5666.67 rubles. X 28%) - accrued (single social tax (ESN) in part enrolled in the federal budget;

Debit 69-00 Credit 69-05 -

623.33 rubles. (5666.67 rubles. X 11%) - accrued insurance premiums on financing the insurance part of the labor pension, provided that the employee is born in 1979;

Debit 69-0 Credit 69 -

170.00 rub. (5666.67 rubles. X 3%) - insurance premiums for financing the accumulative part of the labor pension;

Debit 20, 26 Credit 69-03-01 -

11,33 rub. (5666.67 rubles x 0.2%) - ESN accrued in part credited to the federal fund of compulsory health insurance;

Debit 20, 26 Credit 69-03-02 -

192,67 rub. (5666.67 rubles. X 3.4%) - ESN accrued in part enrolled in the territorial fund of compulsory health insurance; W.W.W ... I.N.E.T.L.I.B: RU. -

Debit 69-01 Credit 70 -

1344 rub. - charges are charged for 4 additional output in April;

Debit 70 Credit 68 -

painted tax on income of individuals from wages - 736.67 rubles. (5666.67 rubles. X

Debit 70 Credit 50 -

6274.00 rub. - salary for April and payment for additional weekends

The worker was hired at the Monololi LLC on February 14, 2005. Before that, he worked in another enterprise for five years. And the general continuous work experience of this employee is six years.

In May 2005, the employee fell ill, he was given hospital from May 16 to 20 inclusive (for five working days).

Monthly salary of the employee is 6000 rubles. In the Promotion Regulations in LLC "MONOLIT" found that a premium in the amount of 50% of the amount of the salary is paid to employees along with the salary of the current month.

In this case, the employee has worked for more than 3 months over the past 12 months. After all, the entire period of work at the previous enterprise (according to the records in labor book) Accepted for actually spent. However, when calculating the amount of the benefit itself, the time is taken and the salary accrued for it is only in Monolith LLC: from February to April 2005 inclusive.

Since the premiums are paid together with the salary of the current month, they are taken into account when calculating the average earnings on actually accrued amounts. At the same time, the fact that the estimated period is not fully worked out, the value does not have.

We calculate the average daily salary of the employee: 428.99 rubles. ((15157.89 rub. + 7578,95 rub.): 53 days)

Taking into account the continuous work experience (6 years), the magnitude of the average daily salary of the employee will be: 428.99 rubles. x 80% \u003d 343.19 rubles.

When the employer accrual remuneration to its employees, it also needs to accrue contributions to social funds. For accounting for data, the amount of 69 is applied in accounting. Information in it is reflected on the basis of bank statements, settlement statements and other documents. According to the results of the established period, it is subject to reporting for IFTS and Social.

The law obliges each employer with almost all remuneration () of its employees to pay contributions to social funds. Consider what it is.

Contributions to the funds are mandatory payments that guarantee each employee medical service, pension, insurance compensation In case of disability.

Currently, there are four types of such contributions:

• To the pension fund;
• To the social fund - is divided into two, payment of disability and refunds for injuries;
• To the fund of the media.

Attention! Since 2017, the management of these contributions (except injuries) is engaged in the FNS. Their enumeration is made to the 15th day of each month by individual payment orders.

For accounting of accrued and paid amounts for each of the types of contributions, 69 "Calculations for Social Insurance and Provision" is applied. Since this information is widely used to fill various reports, it is necessary to organize accounting in the context of each fund, as well as the type of transfer to it (contribution, fine, penalties, etc.).

Account Characteristics

Consider the characteristic of the account 69, as well as what is reflected in the debit and on the loan.

Determine what account is active or passive helps consideration of the procedure for reflection of operations. The debit of the account includes operations to transfer contributions, on the loan - their accrual.

Since at any point in time, it can be like an overpayment of any contribution (debit residue) and non-oscillation (credit balance), this suggests that the account is active-passive.

Attention! When determining the ultimately, it is necessary to consider on which side of the account is the initial. If it is on the debit, then such a balance must be folded with debit turn and subtract credit. A positive residue will show a debit final balance, negative - credit, which is reflected without a negative sign.

In the balance of the account 69 are recorded immediately in two places:

• Debit on line 1260 "Other current assets" in the asset;
• Credit on line 1550 "Other obligations" in passive.

Subaccount

• 69/1 "Social Insurance Calculations"
• 69/2 "Calculations for pension provision"
• 69/3 "Calculations on mandatory health insurance."

At each of them, the amounts are fixed in a separate type of insurance fund. In addition, organizations are also required to make transfer to the trauma fund.

To account for these amounts, you can open another subaccount 69/4 "Calculations on traumamism", or split subaccount 69/1 into two separate counts:

• 69/1/1 - settlements on contributions for socialization;
• 69/1/2 - calculations for contributions to injuries.

Also for late or incomplete payment of contributions, the control body may accrue fines or penalties. Data amount is recommended to be taken into account on individual subaccounts opened to each type of enholes in the social funds.

Attention! If there are other types of deductions, subaccounts can be opened on them. For example, if voluntary deductions for retirement workers are listed.

Typical wiring

Account 69 can contact the following accounts.

At the debit of account 69 on credit accounts:

• Account 50 is used in some cases when a social capacity is issued from the cash register. At the same time, such a wiring can only be done in situations, if the manual is not combined with the payment of salary and is charged by bypassing the account 70. In addition, they should not be treated with taxes and other deductions.
• Account 51 - when listed contributions from the current account;
• Account 52 - when listed contributions from a currency account. Despite the fact that such correspondence directly indicates the plan of accounts adopted by order 94-H, in life it is unlikely, since payments to the budget should be carried out in rubles.
• Account 55 - when listed contributions to social funds with open specials;
• - When charging benefits to employees at the expense of social funds.

On the credit of the account, it corresponds to the debit of the following accounts:

• - when accrualing contributions to employees engaged in the preparation of objects of capitations for operation;
• - when accrued contributions to employees engaged in the main production;
• Account 23 - when accrualing contributions to employees engaged in auxiliary production;
• Account 25 - when calculating contributions to employees of the general management;
• Account 26 - when accrualing contributions to administrative workers;
• - when calculating contributions to employees engaged in correcting the previously admitted marriage;
• Account 29 - when accrued contributions to employees engaged in serving industries and farms;
• Account 44 - when accrued contributions to employees engaged in the sale finished products or services;
• Account 51 - when enrolling on the settlement account is unnecessarily listed in the funds money, compensation, etc.
• Account 52 - when enrolling on the currency account, the funds listed in funds, compensation, etc., despite the fact that such correspondence directly indicates in terms of accounts adopted by order 94-H, in life it is unlikely, since budget payments should be carried out in rubles.
• Account 70 - when held from an employee, part of the cost of sanatorium treatment allocated by the social fund;
• Account 73 - when held with the perpetrator, penalties exposed by social funds;
• Score 91 - when accrualing contributions to employees, directly not occupied in the production of products or providing services;
• Score 96 - when performing accrual of contributions on the amount of vacations, workers on warranty repair, due to previously formed reserves;
• Account 97 - when accrued on the amount of wages, which are paid in one period, but are recorded in the subsequent.
• Account 99 - when reflecting the fees on labor paid due to the elimination of disaster consequences. The same wiring is compiled when reflecting accrued fines and penalties on payments to the social funds.

Examples of wiring

When charging insurance premiums, they must be attributed to the same expense expense, where the salary of the same employee is taken into account. The listing of contributions to the budget is carried out by various payment orders with an indication of the CBC of the Relevant Fund. Consider further examples of compiling conductors for dummies.

Accrual insurance premiums

Enumeration of insurance premiums

Other operations with insurance premiums