Account 69 Social calculations. Accounting for social insurance and ensuring

The account 69 in accounting is a way of reflecting generalized information about the accrual and pay to the budget amounts for social insurance and provision. This includes such types of deductions as:

• pension (PF RF);
• social (FSS RF);
• health insurance (FFOMS).

Funds can be listed at the expense of the employer or deduct from the employee's salary.

About state social funds

It is worth noting that as such, the concept of the ESN (a single social tax) today no longer exists. Accountants use abbreviation in habit. The tax itself was abolished 1.01.2010. Instead, we introduced mandatory payments for social Insurance In the relevant funds. General principles Accruals and payment remained unchanged.

Consider the main state social insurance funds and their appointment:

• PF - Pension Fund - extrabudgetary state, is intended to pay funds after graduation labor activity Upon reaching the retirement age, for long service or by the loss of the breadwinner.
• FSS - Social Insurance Fund - guarantees payments for accidents, pay for hospital sheets and maternity benefits. In addition, financing certain types of sanatorium and resort trips.
• FFOMS - Federal Fund for Mandatory Medical Insurance - allows you to use guaranteed services for medical care.

The company lists the funds into each fund separately, which opens the account 69 and the corresponding subaccount operations.

Accounts 69.00 analytical accounting

During the company's activities, a special place is covered by 69 in accounting. Subaccounts are open for the following types of operations:

• accounting of social insurance of employees (sub-school. 69.1);
• accrual and enumeration of contributions to Pension Fund RF (sub-school. 69.2);
• payments on mandatory health insurance of employees (sub-school. 69.3).

If the organization makes payments special categories Social insurance, the company's charter regulates the use of additional accounting accounts 69.

The procedure for accrualing social benefits

The unified social tax listed in the relevant state funds is calculated on the basis of wages worker. It should be borne in mind that the deductions are made in any type of income, be it a bonus or official salary.

Mandatory social payments are part of production costs. Executions are produced monthly during the time provided. Regulated by the Tax Code of the Russian Federation, the day is the day of receiving money in the bank provided for wages for a worked month. Transferring funds social tax It should be done no later than the 15th day of the next month.

Interest rates

The amount of taxes to the transfer is calculated for each fund separately. The calculation is carried out on the basis of the tariff rate established by the Tax Code of the Russian Federation. For 2016. interest ratio The amount of payments from the income of the employee is:

• Pension fund - 22%.
• Social insurance fund - 2.8%.
• Federal Fund Mandatory health insurance - 5.1%.

Total total fees rate will be 30%. Some types of entrepreneurship are taxed at a preferential rate:

• organizations working on special regimeare taxed at a rate of 20%;
• participants "Skolkovo" have the right to deduct in the PF only 14%;
• companies engaged in intellectual activities are deducted by a total of 14% in all social insurance funds;
• employers of the crew of vessels are subject to zero rate;
• the reduced rate of 7.6% is available on the territory of the Crimea.

It is also necessary to take into account that the excess of the base limit used to accrual insurance payments entails an additional accrual of 10% in the PF and 5.1% in the FFOMS from the amount of exceeding. For 2016, limit amounts were established for the FSS - 723 thousand rubles, and the PF - 800 thousand rubles. The rule does not apply to users of the preferential fare.

Compensation of insurance payments

The amount listed in the FSS of the Russian Federation can be reduced if the employer paid the costs of social insurance of employees at the expense of the enterprise. This includes manuals:

• by sick leave;
• maternity payments;
• a lump sum payment at the birth of a child;
• for child care until 1 year 6 months;
• with adoption;
• to care for a child-disabled person;
• soc. Payment for burial.

In addition, the legislation establishes the purchase of vouchers for sanatorium-preventive treatment at the expense of the FSS (the fund restores the costs of costs). It should be borne in mind that the list includes all categories of citizens.

Changes in account operations 69 in 2016

Accounting account 69 reflects a lot of economic operations, and any legislative change The payment rules should take into account the auditor. From this year, the following requirements have entered into force:

• the amount paid by the employee at dismissal is not subject to the ESN only if it does not exceed the three-time average amount of average monthly income;
• canceled deduction social. payments from travel expenses;
• required were transferred to PF from foreign workers' income.

In case of non-compliance with the rules, administrative responsibility measures are applied to the employer.

Account 69 in accounting: Structure

The account of accounting for social insurance payments is passive: enrollment is carried out on the loan, and the write-off of funds - by debit. Unlike many other accounting accounts for the sources of the enterprise, the account 69 is characterized by a deployed balance. This means that at the end of the reporting period, the accountant calculates both a loan balance and debit.

It turns out that the account 69 in the accounting balance sheet is reflected both in the asset and in passive. Sections in which you can find data on account:

• "Current assets" (article "Other debtors").
• "Short-term obligations" (an article "Debt to State. Extrabudgetary funds").

Calculation of amounts can be seen in the debate of accounts production accountingwhich reflects the wages of workers. One account is always credited - 69.

Characteristics of the balance of the account debit 69

Primary and finite balance reflected in financial statements enterprises containing valuable information about social deductions. Consider a debit initial balance characteristic:

1. Indicates the amount of the debt debt of the ESN - the total number moneypaid to the employee at the expense of the FSss of the Russian Federation.
2. Shows the process of transfer of social tax in budget funds.
3. Reflects the accrual of social benefits at the expense of state insurance.

The final balance in the debit of account 69 sums up the sum accounts receivable States in front of the enterprise. The reason for the formation of the balance at the end of the reporting period is the need to compensate for the Social Insurance Committee or ESN overpayment by the enterprise.

Credit balance account 69

On the credit of the account, the tax on social insurance tax takes place, therefore the Bullet is the initial in the loan will talk about the presence of debt to the State of the ESN. Each subaccounty has a separate balance, which makes it easy to see which payments were not produced.

At the end of the reporting period, credit balance indicates total Debt on mandatory payments to the budget and pension fund. After counting, the data is transferred to the balance liability and are reflected in the financial statements of the enterprise.

Wirings on account 69

Errors in the preparation of duties lead to inconsistency of indicators accounting balance. As an example, consider correspondence for accounts for the possible economic operations Enterprises.

It is necessary to clearly distinguish debit accounts when accrued social payments. For main production workers, only 20 may be used. The wages of the administration and, accordingly, social accruals are reflected in account 26.

Account 69 in accounting is subject to thorough checks. tax Service And is one of the main indicators of the financial situation in the enterprise.

Accounting account 69 is used to reflect summarized information on the amounts of insurance premiums that payments the employer's organization with employee wages. On the peculiarities of the organization of accounting for insurance premiums, as well as about standard postings on account 69 we will talk in our article.

The company that pays for employees under the labor contracts prisoners is obliged to reflect the accrual of insurance premiums for subsequently transferring them to the extrabudgetary fund. Legislatively compulsory medical, social and pension insurance workers. The employer should also ensure payment of insurance premiums in case of proceedings and accidents in production.

To reflect the amounts of accrued and paid contributions to extrabudgetary funds Using an account 69. For analysis and control amounts of contributions, the organization can be opened by subaccount in accordance with the types of transfers implemented.

Regulatory documents provided that in account 69 can be used to reflect the following operations:

• payments of contributions (fines, penalties);
• reflection of expenses for contributions to extrabudgetary funds.

It should be noted that the account 69 is held not only the amount of obligations to the funds, but also carry out enrollments coming from the FSS.

Subaccount 69 bills

Table standing table 69 account

The base for accrualing the amount of insurance premiums is the amount of remuneration, which is paid to the employee under the employment contract. The amount of contribution charges is carried out according to CT 69, the transfer to extra-budgetary funds is reflected in DT 69. Also, CT 69 may be carried out the amount of contributions credited from extrabudgetary funds in favor of the organization.

The main accounting operations 69 are recorded in taking into account the following wiring:

Example of postings 69 account

01/31/2016 Start LLC made a payment to the employee of the economic department of Sazonov K.R:

• salary - 41 300 rubles;
• disease benefits - 7 500 rubles. (including for the first 2 days at the expense of the organization - 2,350 rubles).

Paying the salary of Sazonov, the accountant of LLC "Start" made the calculation of the amounts of insurance premiums:

• FIU on the insurance part labor pension: 41 300 rubles. x 14.0% \u003d 5782 rub.;
• FFR NA cumulative part Labor pension: 41 300 rubles. x 6.0% \u003d 2478 rubles;
• FSS on insurance premiums: 41 300 rubles. x 2.9% \u003d 1198 rubles;
• FSS on insurance contributions from accidents and occupational diseases: 41,300 rubles. x 0.2% \u003d 83 rubles;
• FFOMS: 41 300 rub. x 1.1% \u003d 454 rubles;
• TFOMS: 41 300 rub. x 2.0% \u003d 826 rubles.

Payment of salary salary Sazonov and accrual of insurance premiums Accountant LLC "Start" reflected such wiring:

2.3. Characteristics of the account 69 "Calculations on social insurance and provision".

The account 69 "Calculations on Social Insurance and Provision" is intended to summarize information on calculations on the deductions for state social insurance, pension provision and medical insurance of organization staff, as well as in the Employment Fund. Score active passive. By classification refers to economic funds.

The procedure for the production of deductions for social insurance and the provision is governed by relevant legislative and other regulatory acts.

Subaccount can be opened to the account 69:

69-1 "Social Insurance Calculations";

69-2 "Calculations for pension provision";

69-3 "Medical Insurance Calculations";

69-4 "Calculations on the Employment Fund".

At subaccount 69-1 "Social Insurance Calculations", calculations on the deductions for state social insurance of enterprise personnel are taken into account.

At the subaccount 69-2, the calculations for pension provision are taken into account calculations on the deductions for the pension provision of enterprise personnel.

At subaccounts 69-3 "Medical Insurance Calculations" are taken into account calculations on deductions to the medical insurance of enterprise personnel.

At subaccounts 69-4 "Calculations on the Employment Fund" are taken into account calculations on deductions to the Employment Fund.

The account 69 is credited to the amount of social insurance deductions and providing employees, as well as medical insurance to be transferred to the relevant funds. At the same time, recordings are made in correspondence with the accounts on which the accrual of wages is reflected, that is, DT. 20,26- CT Sch.69.

The loan of account 69 also reflects the amounts of penalties for a late contribution of insurance amounts, incorrect accrual of payments and other violations identified when checking calculations with relevant funds, in correspondence with the debit of account 81.

According to the credit of account 69, subaccount 2 reflects the amount of deductions from remuneration (1%) to the Pension Fund in correspondence with the debit of account 70.

The debit of account 69 reflects the amounts of transfer of debt to the social destination funds in correspondence with the loan account of cash accounts or bank loans (when transferring debt due to the Bank's loan), as well as the use of the funds of the Social Security Fund directly in the farm in correspondence with the loan of various accounts Depending on the nature of the costs.

When calculating the amounts of sick leave, an entry is recorded:

Debit 69, subaccount 1 Credit 70

When paying sick leave, record is made:

Debit 70 Credit 50 "Cashier".

For several options, it is possible to reflect operations on the admission and use of vouchers at the expense of the Social Insurance Fund.

1 Option - Acquisition (purchase) of vouchers in the Fund's institutions:

paid account:

Debit 76 "Calculations with different debtors and creditors", Credit 51; Received a ticket to the organization:

Debit 56 " Monetary documents", Credit 76; Written by a ticket issued for free:

Debit 69 Credit 56.

With partial payment of vouchers, the first two records will coincide, and then the records will take the following form:

partial payment for the trip is credited:

Debit 73 Credit 56;

included in the cashier partial payment:

Debit 50 Credit 73;

the remaining amount of the vouchers is written off by FSS:

Debit 69 Credit 56.

The considered option applies in the case when the organization independently acquires vouchers in the territorial offices of the Social Insurance Fund. Such an order is provided for by the instructions for the purchase of vouchers for organizations with a number of over 300 insured workers. The vouchers for organizations with a number up to 300 insured organizations are directly obtained in the FSS bodies to the account of the accrued insurance payments. In this case, the records in the accounts will take the following form:

II option - direct receipt of vouchers in the FSS bodies:

called a ticket from the FSS authorities:

Debit 56 credit 69;

the amount of partial payment per canoe is calculated:

Debit 73 Credit 56;

included in the cashier partial payment for the tribute:

Debit 50 Credit 73;

written by the cost of a ticket issued at the expense of the Foundation:

Debit 69 Credit 56;

the FSS debt is repaid for partial payment of vouchers:

Debit 69 Credit 51.

The difference between these two options is reduced to a different procedure for debugging vouchers 69: in the first case, they are written off followed by a reflection of the source of 69 (with a large number of vouchers of these amounts due to own accruals The account 69 may not be sufficient, so subsequently, they can refund the FSS: DT. 51, CT Sch. 69); In the second case, they immediately come at the expense of deductions to the FSS.

/// option - getting vouchers from the FSS to the report.

If vouchers are obtained from the executive body of the Fund to the report, they are taken into account on the off-balance account 006 "Strict Reporting Blanks". When they are issued (selling), they are written off from account 006 and are reflected in the balance sheet accounting as in the second version through the account 56, if the ticket will be issued free of charge at the expense of the FSS; either (when selling) through account 50; In the other case, correspondence with the account 69.

Unused amounts are listed in a centralized fund:

Debit 69, subaccount 1 loan 51.

State social insurance costs made with violation of established rules or not confirmed by documents are not accepted and subject to compensation at the prescribed manner.

For late payment of contributions to the FSS of the Russian Federation, the PF of the Russian Federation, the Funds of the OMS and the GFZN of the Russian Federation are accrued to penalties based on 1/300 refinancing rates Central Bank The Russian Federation acting at the time of arrears.

In 1999, the FSS bodies of the Russian Federation and the GFZN of the Russian Federation are obliged to write off (amnesty) the penalties of organizations carrying out current payments in full and extended arrears that pretended to January 1, 1999. In the event of a partial repayment of arrears of the write-off of the penalties, it is proportional to the amount of debt rejected. The arrears of agricultural producers and enterprises on foam and fines before the FSss of the Russian Federation as of April 1, 1999 is debited in full.

According to the letter of the OMS Foundation from 10.01.97, if the insured for the same period of time made deductions for payments, which should not be accrued, but did not accrue where it should be, then the netting does not say goodbye, and the penalty is accumulating 1% for each day of delay.

Conclusions and offers.

Accounting for social insurance calculations and ensuring is conducted in account 69 "Calculations on social insurance and provision". Constantly changing legislation obliges accountants to monitor what is happening changes. Many questions related to this topic remain open and require their decision in the following regulatory acts.

It should be noted that at this stage there are many problems: first, contradictions in legislation, which lead to absurd situations, such as, for example, in the case described in the Artemko Article S. V., when contributions to one public social extrabudgetary fund should be produced At the expense of the funds allocated to another state social extrabudgetary fund, in particular in the PF of the Russian Federation in the amount of the Prize of the Insurance Asset, paid by the Organization at the expense of funds allocated by the FSS department of the Russian Federation, since this premium in the list non-taxable payments PF of the Russian Federation is not included. And this is not a single case. Here, in my opinion, it is necessary to carefully study the regulatory acts on the fact of conformity to each other. Secondly, as practice shows, non-payment or incomplete payment of contributions to extrabudgetary funds is one of the most common violations allowed by the heads of organizations. Although current legislation provides for these violations both tax and criminal liability, it cannot eradicate the problem of arrears in the Russian Federation. According to accounting and practitioners, this situation is created due to high rates The contributions to the funds naturally enterprises are trying to evade the payment of insurance premiums than and the high volume of arrears. In this situation, extrabudgetary funds need to be reducing rates (at least at the time) deductions to the funds. Thirdly, it is necessary to introduce the latest computer systems and programs used in foreign countries, not only in enterprises, but in funds to simplify and accelerate settlement procedures with organizations, as well as for more strict control by extrabudgetary funds. Meaning that both the enterprise and the extrabudgetary fund or insurance Company Must be connected to one computer network.

Unfortunately, on this moment No ready software products To carry out these calculations, any program (1C Accounting, Best, etc.) must be adapted for each enterprise, as in initial form It suits only 10-15%. The disadvantage of these programs is that there are no estimates of the funds.

Summarizing all the above must be said that accounting for calculations on property, personal and social insurance and ensuring is an integral part accounting in any organization. There are many problems that need to gradually decide both at the level of enterprises and at the legislative level.

List of used literature.

1. the federal law Russian Federation of 04.01.99 No. 1-FZ "On the tariffs of insurance premiums to the Pension Fund of the Russian Federation, the Social Insurance Fund Russian Federation, State Fund Employment of the population of the Russian Federation and in the funds of mandatory health insurance for 1999. "System consultant plus.

2. Instructions on the procedure for charging, payment of insurance premiums, spending and accounting for state social insurance funds, approved by the Resolution of the Social Insurance Fund of the Russian Federation, Ministry of Finance of the Russian Federation, the State Tax Service of Russia from 02.10.96 No. 162/2/87 / 07-1-07 . Vrublevsky N. D., Rendukhov I.M., Accounting for payments for labor: practical guide. - M.: Publishing House "Accounting", 1999. - 128С.

3. Kamysheanov P. I. Practical manual By account. 2nd publication recycled and supplemented. - M.: TEO TELLIT, 1997. - 544С.

4. Kozlov E. P., Babichenko T. N., Galanina E. N., Accounting in organizations. - M.: Finance and Statistics, 1999. - 720c.

5. Kondrakov N.P. Accounting: Tutorial. - M.: Infra-M, 1998. - 560s.

6. Goncharov D. V., Makolkin I. A., New in the payment of insurance premiums in extrabudgetary funds. // Headbuch. - 1999. - №12. - P. 56-60.

7. Zemchenko S.V., contributions to state social extrabudgetary funds. // Accounting. 1999. - №6. - P. 51-62.

8. Payslip In terms of insurance premiums in the funds of compulsory health insurance. // Headbuch. 2000. - №6. P. 79-84.

9. Estimated statement for the social insurance fund of the Russian Federation (form No. 4 - FSS of the Russian Federation). // Headbuch. 2000. - №5. - P.88-94.

10. Solovyov A.K., change in the tariff policy of the Pension Fund of the Russian Federation. // Accounting. - 1998. - №9. - p.14-19.

11. Solovyov I. N., responsibility for evading the payment of insurance premiums to state extrabudgetary funds. // Headbuch. 2000. - №4. P.68-72.

12. Sotnikova L.V., insurance costs: inclusion in the cost of production and in the cost of property. // Accounting. 1999. - №2, №3. - S. 12-20, p.23-32.

13. Sukhov M.V., commentary to the list of payments for which they are not accrued insurance contributions to the Employment Fund. // Glavbukh. 1999. - №22. - S.78-81.

14. Regulations on the Social Insurance Fund of the Russian Federation (as amend , dated 23.12.1999 №1431).

In order to remove part of the expenses for damage to the victims. In this way, this law It can be considered to some extent, the beginning of state social insurance in Russia. The first Russian social insurance laws were far from excellence. They did not provide for all risks of loss of earnings, did not cover the employees of individual industries and whole ...

... ". What happened as a result economic reforms Sharp cut public spending For the needs of social protection of the population, unfortunately, was not accompanied by the development and implementation of its new forms that would have been characterized by the character of change. Reforms in the field of social insurance are characterized by impossability and extreme ineffectiveness of the use of funds allocated in ...

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?

  Expenses are subject to enrollment on the account of the profit and loss of the organization, except for the cases ... In accordance with the instructions for the application of an accounting account plan of financial and economic accounts ... It is also indicated that on credit account 69 "Calculations on social insurance and provision" in correspondence .. . with an account of profits or loss ... On account 99 "Profit and losses" in correspondence with the 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 relevant subaccount, open to the account 08 "Investments in ... fixed 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

  The flow of which was charged and paid insurance premiums on compulsory social insurance in case of a 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 the calculation of insurance premiums - 2017. And of course, the question arises ... compulsory insurance coverage on compulsory pension insurance, including at the expense of pension funds ... Declaration on "Simplified" tax, - detach insurance premiums for compulsory pension insurance and ... Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Fund of 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 ...