Theoretical and methodological foundations of accounting for calculations of social insurance and security. Course work "accounting for settlements for social insurance and security" Accounting for settlements for social insurance

Saint Petersburg
2001

SYSTEM OF STATE OFF-BUDGETARY FUNDS IN THE RF.

Tax- this is a mandatory contribution made by the payer to the budget of a certain level or to extra-budgetary funds. The procedure for making and the amount of contribution amounts is established by law.

Budget is a financial plan of the state, region, region, city, etc., established for one year. It looks like a balance sheet of income and expenses.

The most important items of budget expenditure are: military, cultural, healthcare and others.

The system of state extra-budgetary funds consists of:

Social Insurance and Security Fund

Pension Fund

Mandatory Health Insurance Fund

Payers of insurance contributions to state extra-budgetary social funds are enterprises, regardless of the organizational and legal form of activity. All organizations are registered as policyholders within 30 days from the date of registration. If the period is exceeded, the violator will be subject to a fine of 10% of the insurance premiums due.

Documents provided for registration.

For registration, notarized copies of documents must be submitted: a certificate of registration, a letter from the statistical authority on the assignment of OKPO codes and other classification characteristics, the charter of the enterprise, the constituent agreement. The fund issues a notice to the policyholder about the fact of registration, which must be kept as a strict reporting document.

In the future, in the event of reorganization of the enterprise, the policyholder is obliged to notify the executive organization of the Fund in writing about the changes that have occurred.

There are many similarities in the formation of state extra-budgetary funds based on insurance contributions, but there are also differences. All of them are organizationally separate. Each fund has its own tariff; the range of payments for which contributions are calculated does not completely coincide; there is a difference in the application of penalties for violation of insurance premiums and concealment of the amounts of money for which contributions should be calculated.

Contributions to non-budgetary state social funds are calculated at insurance rates, the amounts of which are established by federal law. Currently they are:

to the Social Insurance Fund for wages accrued on all grounds - 4.0%;

to the Compulsory Health Insurance Fund -3.6%

to the Pension Fund - 28% in relation to payments accrued to the employee, regardless of the sources of their financing (wages on all bases, under contract agreements and assignments, compensation payments in excess of the established norm, social payments from net profit, etc.) for with the exception of payments for which insurance contributions to the Pension Fund of the Russian Federation are not calculated.

If the enterprise practices payment of wages in kind, then the wage fund is increased by the cost of production at state regulated prices, and in their absence - at market prices, and payments to all extra-budgetary social funds are accrued for these payments. Insurance payments to extra-budgetary social funds are not made for payments under transportation agreements, paid services, copyright agreements, and rental license agreements.

Accrued payments are transferred no later than the day of receipt of funds from the bank for the payment of wages for the past month, but no later than the 15th day of the month following the month for which contributions were accrued. To do this, enterprises submit payment orders to the bank institution for the transfer of insurance premiums to the named funds simultaneously with a check for receiving money for wages. The payment order is submitted to the bank regardless of the status of the current account. For violation of established payment deadlines, enterprises themselves accrue and pay a fine in the established amount from net profit for the entire period of delay.

Social Insurance Fund of the Russian Federation

The Social Insurance Fund is created to provide financial support to workers during illness, loss of ability to work, etc. Every month, organizations, in accordance with the tariff established centrally, make deductions as a percentage of the accrued wages of employees on all bases. Contributions to the social insurance fund are partially used within the enterprise itself to pay various benefits - for temporary disability, for pregnancy and childbirth, as well as for other events.

In accordance with current legislation, all employees (full-time, non-staff, temporary, part-time workers working under an employment agreement) are subject to mandatory state social insurance, regardless of the nature and duration of the work performed.

The mechanism of relations with the Social Insurance Fund is regulated by the Instruction on the procedure for calculating, paying insurance premiums, spending and accounting for state insurance funds, approved by the resolution of the Social Insurance Fund of the Russian Federation, the Ministry of Labor and Social Development of the Russian Federation, the Ministry of Finance of the Russian Federation dated 02.10.96 No. 162, 2, 87 07 -1-07.

From the funds of this fund, temporary disability benefits, maternity benefits, a one-time benefit for the birth of a child, funeral benefits, a monthly allowance for the period of parental leave until the child is one and a half years old, as well as expenses associated with sanatoriums are paid to members of the workforce. -resort services for employees and members of their families and a number of social protection needs for employees.

Pension Fund (PF) of the Russian Federation

The pension fund is created to provide workers with old-age, disability, survivors' pensions and benefits for parents caring for children aged 1.5 to 3 years. Every month, organizations make deductions (at the established rate) of insurance premiums as a percentage of the accrued wages of employees for all reasons.

Enterprises pay insurance contributions to this fund for all types of payments accrued to employees (full-time, non-staff, temporary, part-time, etc.).

Starting from January 1, 1996, enterprises accrue contributions to the Pension Fund of the Russian Federation not only from the amounts of accrued wages, but also from a number of payments made to employees from the net profit of the enterprise that are not related to wages, as well as amounts paid in reimbursement of expenses and other compensation in excess of that established by the legislation of the Russian Federation in connection with business trips, transfer, reception or assignment to another location, as well as amounts paid to reimburse additional expenses associated with the performance of work duties by employees.

When calculating insurance payments, you should be guided by the Decree of the Government of the Russian Federation dated February 19, 1996 No. 153 “On the list of payments for which contributions to the Pension Fund of the Russian Federation are not charged”, as well as clarifications on this issue of the Pension Fund of the Russian Federation approved by Resolution of the Pension Fund of the Russian Federation dated March 6, 1996 No. 22. The above list is exhaustive.

In addition, all members of the workforce (including working pensioners) are payers of mandatory contributions to the Pension Fund of the Russian Federation in the amount of 1% of the amounts accrued to employees in the form of wages for all reasons, including the performance of work under contract agreements and assignments.

Using PF funds, the company pays monthly benefits for children aged from one and a half to six years. The procedure for paying insurance contributions to the Pension Fund is determined by the Instruction on the procedure for paying insurance contributions by employers and citizens to the Pension Fund of the Russian Federation No. 258 dated November 11, 1994 (as amended on March 19, 1996).

Compulsory Health Insurance Fund (MHIF)

To ensure equal opportunities for all citizens of the country to receive medical care and the provision of medicines, the Compulsory Health Insurance Fund was created.

Enterprises of all organizational and legal forms are payers of insurance contributions to the Compulsory Medical Insurance Fund in the manner established by the Regulations on the procedure for paying insurance contributions to the Compulsory Medical Insurance Fund No. 4543-1 dated February 24, 1993.

The amounts of contributions are calculated from wages accrued on all bases, including under work contracts and assignments.

Benefits for contributions to state non-budgetary social funds

Public organizations of disabled people and pensioners, as well as enterprises owned by these organizations and created to achieve the statutory goals of these public organizations, are completely exempt from paying insurance contributions to the Pension Fund, Social Insurance Fund, and Compulsory Medical Insurance Fund. These, in particular, include the All-Russian Society of the Deaf, the All-Russian Society of the Blind and their educational and production enterprises.

As can be seen from the material presented above, the system of state extra-budgetary funds is aimed at providing medical care to the population, paying benefits, compensation and pensions. The source of funds for payment are insurance premiums of enterprises and organizations, as well as individuals. In the next chapter, using the example of social insurance, the mechanism of operation of this system will be examined in more detail.

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The calculation and procedure for payment of insurance premiums are determined by federal law of July 24, 2009. No. 212-FZ “On insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund, the Federal Compulsory Medical Insurance Fund and territorial compulsory medical insurance funds.”

The object of taxation (tax base) for employers is defined as the amount of income accrued for the tax period (year) in favor of employees separately for each employee from the beginning of the tax period at the end of each month on an accrual basis.

The base for calculating insurance premiums is set in an amount not exceeding 415,000 rubles. cumulative total from the beginning of the calendar year. Insurance premiums are not charged for amounts exceeding 415 thousand rubles.

Amounts not subject to tax:

1) state benefits, including temporary disability benefits, benefits for caring for a sick child, unemployment benefits, maternity benefits;

2) all types of payments established by law related to compensation for harm caused by injury or other damage to health, free provision of housing and utilities, dismissal of employees (except for compensation for unused vacation), including reimbursement of other expenses, including expenses for professional development employees, reimbursement of travel expenses. When paying business trip expenses, income does not include daily allowances, actual and documented travel expenses, airport services, expenses for renting living quarters, payment for communication services, and obtaining a foreign passport;

3) the amount of one-time financial assistance provided to:

In connection with a natural disaster based on decisions of legislative and executive authorities;

An employee in connection with the death of a member of his family;

Victims of terrorist attacks on the territory of the Russian Federation;

The employer at the birth (adoption) of a child, but not more than 50,000 rubles. for each child, if such assistance is paid within a year after birth (adoption);

4) the amount of insurance payments for compulsory social insurance of employees, the amount of payments under contracts of voluntary personal insurance of employees concluded for a period of at least 1 year or exclusively in the event of the death of the insured person or his loss of ability to work;

5) payment for training of employees in basic and additional professional educational programs, as well as expenses for professional training and retraining of personnel, as well as compensation to the employee for these costs. Provided that these amounts are taken into account when calculating income tax. A Russian educational institution must have a license, and a foreign one must have the corresponding status;

6) the amounts within which the enterprise reimburses employees for interest on loans spent on the purchase or construction of housing. It does not matter whether they are taken into account in expenses when calculating income tax or not;

7) the total amount of financial assistance to employees, not exceeding 4,000 rubles. for 1 person per tax period;

8) payments under labor and civil contracts in favor of foreigners and stateless persons temporarily staying in the territory of the Russian Federation;

9) the amount of tuition fees for basic and additional professional educational programs, including for vocational training and retraining of workers, etc.

Remunerations paid to individuals under civil contracts and copyright agreements are not subject to insurance contributions to the Social Insurance Fund.

Insurance premium rates for employers are shown in the table.

Example.

Worker 1961 births for January 2010 wages accrued 15,000 rubles.

Insurance premiums are calculated at the rates established in the part payable:

in the Pension Fund of the Russian Federation: 15,000 rubles. * 20% = 3000 rub.;

to the Federal Social Insurance Fund of the Russian Federation: 15,000 rubles. * 2.9% = 435 rubles;

in FFOMS: 15,000 rub. * 1.1% = 165 rubles;

in TFOMS: 15,000 rub. * 2% = 300 rub.

Total: 3900 rub. (15000 * 26%).

Insurance contributions for compulsory pension insurance (financing the insurance part of the labor pension) are accrued in the amount of 3,000 rubles. (RUB 15,000 * 20%).

Insurance premiums are calculated in the following order:

1 . The tax base is determined separately for each employee from the beginning of the tax period at the end of each month on an accrual basis: from the total amount of income accrued by the employer for the tax period in favor of each employee, income that is not subject to taxation and the amount of benefits are excluded.

2 . The amounts of contributions to each of the extra-budgetary funds (FSS, FFOMS and TFOMS) are determined by multiplying the tax base by the tariff.

3. The amount of tax payable to the Federal Social Insurance Fund of the Russian Federation is subject to reduction by the amount of expenses incurred for the purposes of state social insurance (benefits).

4. Payment of insurance premiums (advance payments) is carried out in separate payment orders. Payment of monthly advance payments is made no later than the 15th day of the following month.

The accrual of contributions to the relevant funds is reflected by the entry:

D 08, 10, 20, 23, 25, 26, 44, 91 K 69.

Payment of social insurance benefits: D 69 K 50.

Transfer of contributions to the budget: D 69 K 51.

Enterprises are also required to pay contributions to the Social Insurance Fund for insurance against industrial accidents and occupational diseases. They are calculated based on the amount of wages and other payments in favor of employees and the established coefficient for the risk group. The amount of these contributions is included in production costs or distribution costs.

A fee paid by organizations and individual entrepreneurs who hire employees. These fees are used to pay pensions, pay sick leave, and provide free medical care. They are calculated from the amount of remuneration paid for labor. How to organize accounting of insurance premiums, what kind of reporting and where to submit them - we will tell you in our article.

Insurance contributions are mandatory payments that are paid for the social insurance of employees. Some categories of citizens are also required to pay such contributions for themselves (individual entrepreneurs, persons engaged in private practice).

This type of mandatory levy is calculated from wages paid to employees, as well as other remuneration for the performance of labor duties (for example, for one-time work under contract agreements with an individual).

Since 01/01/2017, the administration of payments for compulsory social, pension and health insurance has been transferred to the Federal Tax Service, and their calculation and payment procedure is regulated Tax Code in Chapter 34. The procedure for calculating and paying contributions for injuries is regulated by Federal Law No. 125-FZ dated July 24, 1998.

Rates and calculation procedure

The tax period for calculating insurance premiums is the calendar year. Social insurance payments are calculated separately for each employee. The basis for the calculation is all accruals to the employee accrued from the beginning of the year and related to the performance of his job duties.

Calculate the amount payable monthly as follows:

Tariffs for fees to extra-budgetary funds have been established Article 426 of the Tax Code of the Russian Federation. For social contributions for pension insurance and in case of temporary disability, tax base limits have been established. They are reviewed annually and established by the Government of the Russian Federation. Above this, social insurance contributions are not paid, and pension contributions are paid at a reduced rate.

Tariffs for payments for social protection against industrial accidents and occupational diseases are established by the Social Insurance Fund depending on the type of activity of the company. To do this, it is necessary to annually confirm the main type of activity. The rate can vary from 0.2 to 8.5%. If you do not confirm the main type of activity by submitting an application in the form established by Order of the Ministry of Health and Social Development dated January 31, 2006 No. 55, then the Social Insurance Fund will set the maximum possible tariff based on the types of activities of the company listed in the Unified State Register of Legal Entities.

Social insurance payment card

According to paragraph 4 Article 431 of the Tax Code of the Russian Federation, all payers are required to keep records of the amounts of accrued payments to employees, as well as calculated insurance premiums from them separately for each individual. The accounting form is not established by law. Each company can develop it independently, ensuring that it reflects the required indicators.

As a sample, you can use the form recommended by the Pension Fund and the Social Insurance Fund in the Letter dated December 09, 2017.

Sample registration card

Accounting

Accounting for settlements for social insurance and security, according to the chart of accounts (Order of the Ministry of Finance dated October 31, 2000 No. 94n), is kept on account 69. To organize the division of accounting by type of payment, subaccounts are opened to the account to account for settlements for:

• social insurance;
• pension provision;
• compulsory health insurance;
• contributions for injuries.

The credit of the account reflects the amounts accrued for payment, the debit - the amounts paid to the budget, as well as the amounts of social benefits by which the amount payable can be reduced in accordance with clause 2 Art. 431 Tax Code of the Russian Federation.

Reporting

Quarterly reporting is submitted on accrued social insurance payments:

• for payments for compulsory medical insurance, compulsory medical insurance and VNiM - calculation of insurance premiums to the Federal Tax Service (by the 30th day of the month following the reporting quarter);
• for payments for injuries - to the Social Insurance Fund - form 4-FSS (by the 25th of the month following the reporting quarter, if you submit the report in electronic form, and by the 20th - on paper).

In addition, all companies using hired labor are required to submit a monthly SZV-M report and an annual SZV-STAZH report to the Pension Fund of the Russian Federation.

Social Insurance Fund specialized financial institution whose purpose is to manage social insurance finance.

Social insurance funds are of a state nature.

The main tasks of the social insurance fund:

• providing citizens with state benefits for treatment, rehabilitation, and recovery;
• participation in the system of development and implementation of state programs for the protection of public health;
• implementation of measures to ensure the financial stability of the Social Insurance Fund;
• organization of work on training and advanced training of specialists;
• cooperation with similar funds.

Payment of benefits:

• for temporary disability;
• on pregnancy and childbirth, child care;
• for rehabilitation after illness and prevention;
• for partial financing of out-of-school services for children;
• to create a reserve to ensure the financial stability of the Social Insurance Fund;
• to conduct research and scientific work on social insurance.

• employers;
• citizens;
• other payments;
• financing from the state budget

Payments to the Social Insurance Fund

Contributions to the Social Insurance Fund are set at 4.0% in relation to accrued wages.

State social insurance funds are aimed at paying benefits: for temporary disability, for pregnancy and childbirth, a one-time benefit for women registered in medical institutions in the early stages of pregnancy (up to 12 weeks), a monthly benefit for the period of maternity leave until the child reaches age one and a half years, payment for additional days off to care for a disabled child.

Financial resources of the social insurance fund

Social Insurance Fund of the Russian Federation is the second largest in terms of accumulated financial resources after the Pension Fund of the Russian Federation.

In order for the Social Insurance Fund to perform its functions, it must concentrate such a volume of financial resources that would be sufficient to pay the types of insurance coverage and other guarantees and benefits provided for by law.

But this amount of resources should not be excessive. Otherwise, its accumulation would become an excessive burden for employers who pay contributions. This would lead to an increase in production costs and, accordingly, prices for final products.

To ensure the financial stability of the Fund, it is necessary to correctly determine the calculation base from which insurance premiums are calculated, as well as the size of the insurance tariff, established as a percentage of the calculation base.

Forecast indicators of social insurance tariffs should be determined using actuarial calculations. Actuarial calculations are a system of mathematical and statistical laws governing the relationship between the insurer and the policyholder.

The methodology of actuarial calculations is based on probability theory, demography and long-term financial calculations.

The difficulty in calculating the social insurance tariff is due to the fact that the insurance premiums calculated at this tariff are a source of resources used for payments and disability benefits, maternity benefits, and funeral benefits. It is clear that we are talking about various insurance cases, the likelihood of which is determined by various reasons.

The situation is complicated by the fact that a number of payments from the Fund are of a non-insurance nature (children's New Year's gifts, expenses for children's health camps and sports schools). However, the very fact that the Fund has funds for these purposes indicates the advantage of social insurance over social assistance. The Social Insurance Fund is autonomous and has a constant source of formation.

The role of actuarial calculations is especially important in determining the premium rate for compulsory insurance against industrial accidents and occupational diseases. These calculations must be based on comprehensive statistical data on industries, territories and individual enterprises. In this case, the tariff has a specific meaning - it should encourage insurers to take measures to protect labor and reduce occupational diseases. The lower the probability of an insured event, the lower the insurance rate will be.

Federal Law "On compulsory social insurance against accidents at work and occupational diseases" dated
July 24, 1998 No. 125FZ, as a law on a specific type of social insurance, clarifies some provisions of the federal law “On the Basics of Compulsory Social Insurance” dated June 9, 1999 No. 165FZ regarding the financial system of social insurance.

Thus, the above-mentioned law of July 24, 1998 No. 125FZ determines that insurance premium rates for insurance against industrial accidents and occupational diseases are differentiated by groups of economic sectors depending on occupational risk. It is clear that the professional risk in the coal industry is much higher than, for example, in the housing and communal services sector.

The insurer has the right to establish discounts and surcharges to the insurance tariff. Their size is determined taking into account the state of labor protection and the existing costs of paying insurance coverage at a particular enterprise, but cannot exceed 40% of the insurance rate established for the relevant industry (in 2000-2002 this provision was not in effect). Supplements to the tariff must be paid by the policyholder from the profit, and in the absence of profit, they may be charged to the cost price.

As can be seen from table. 4, the main source of income from the budget of the Social Insurance Fund is insurance contributions. Their share is 60.5% of total income.

When determining the calculation base from which insurance premiums are calculated, the assessment of the wage fund for the corresponding year is taken as a basis. This assessment is carried out by the Ministry of Economy of the Russian Federation. However, it is necessary to take into account that insurance premiums are not charged for some types of employee benefits. For example, this applies to payments under civil contracts (when a person performs any work under a contract, and not as an employee). In addition, it must be taken into account that organizations providing services to disabled people of groups I and II are exempt from paying insurance premiums.

In real life, it is not possible to collect insurance premiums from all potential payers. A certain number of enterprises go bankrupt; the other is trying to evade payment, and the Tax Police has to conduct a search for them. In this regard, the potential amount of insurance premiums is adjusted by a coefficient reflecting the collection of insurance premiums in the previous period.

In order to determine an acceptable contribution rate, it is necessary to correctly estimate the volume of upcoming benefit payments.

• a) average number of employees adopted for calculating the Fund’s budget (million people) 50.1
• b) number of days of temporary disability per 100 workers per year 790.0
• c) total number of paid days for temporary disability (million days) (790.0 days * 50.1 million people: 100) 395.8
• d) average daily salary (rub.). (RUB 1,550,000 million:
  252 days: 50.1 million people) 122.8
• e) average daily benefit:
  • as a percentage of the average daily salary 82.0
  • in rubles 100.8
• f) total expenses for payment of benefits for temporary disability (million rubles) (100.8 rubles * 395.8 million days) 39896.6

Paragraph (a) indicates the average number of employees for the country as a whole, adopted for calculations.

Paragraph (b) provides the number of days of temporary disability per 100 workers on average per year, calculated over a number of years of statistical observations.

In paragraph (c), the number of days of temporary disability per 100 workers is multiplied by the average number of employees and divided by 100. As a result, the total number of paid days for temporary disability is determined.

The calculation assumes that the average daily benefit will be 82% of the average daily salary. This indicator is determined based on data for the previous year. Let us remind you that the amount of the benefit depends on the length of service and can range from 60 to 100% of earnings.

To determine the annual amount of temporary disability benefits, the average daily benefit is multiplied by the number of days of benefit payment (in millions of days).

• number of working women (million people) (50.1 million people * 51.7%: 100) 25.9
  The number of working women over the years averaged 51.7% of the total number of employees;
• number of days during pregnancy and childbirth per 100 working women (days) 245.0
• total number of paid days for pregnancy and childbirth (million days) (245.0 days * 25.9 million people: 100) 63.46
• average daily salary of 1 worker (rub.) 122.8
• average daily allowance:
  as a percentage of the average daily salary (based on data for the previous year) 61.0
  in rubles (RUB 122.8 * 61.0%) 74.9
• total expenses (million rubles) (74.9 rubles * 63.46 million days) 4753.2

100 rub. * 2 (double size) * 11.1 million payments * 1.14 = 2530.8 million rubles,

where 100 rub. is the base amount (the former official minimum wage), and 1.14 is the average size of the regional coefficient for the regions of the Far North and equivalent areas.

Calculation of benefits for the birth of a child

(100 rubles * 15 times * 1.1 million payments * 1.14) = 1650 million rubles.

Calculation of social benefits for funeral

(100 rubles * 10 times * 218.0 thousand payments * 1.14) = 248.5 million rubles.

• number of days of temporary disability per 100 workers (days) 20.0
• total number of paid days for temporary disability (million days) (20.0 days * 50.1 million people: 100) 10.0
• average daily benefit (rub.) (according to statistical data for the past period) 91.43
• total expenses (million rubles) (91.43 rubles * 10.0 million days) 914.3

• maximum size of a one-time insurance payment for cases of death (rub.) (100 rub. * 60 * 1.14), 6840.0
  where 100 rub. - the base amount (the former official minimum wage), and 1.14 - the average size of the regional coefficient for the regions of the Far North and equivalent areas;
• average size of a one-time insurance payment for cases with partial loss of ability to work (RUB) (RUB 6840.0 * 53.6%), 3666.2
  where 53.6% is the ratio of the average monthly insurance payment to the average monthly salary;
• expenses (million rubles) (6840.0 rubles * 8.1 thousand people) + (3666.2 rubles * 35.4 thousand people) 186.0

where 8.1 thousand people. — estimated number of fatalities; 35.4 thousand people — the estimated number of victims per year with the establishment of the percentage of loss of ability to work.

• number of recipients of compensation for harm (thousand people) 569.5
• average monthly insurance payment (RUB) (RUB 519.72 * 1.755) 912.32
  where 519.72 rub. — average monthly insurance payment in the previous period; 1.755 — indexation coefficient of the monthly insurance payment;
• expenses (million rubles) (912.32 rubles * 12 (months) * 569.5 thousand people) 6234.8

Decree of the Government of the Russian Federation No. 975 of August 31, 1999 approved the Rules for classifying sectors (sub-sectors) of the economy as professional risk. According to the Rules, this class is determined by the value of the integral indicator of professional risk. This indicator is equal to the ratio of the costs in a given industry for compensation of harm to those insured as a result of industrial accidents and occupational diseases in the past year to the volume of the wage fund in the same year.

If in any year this indicator in a given industry exceeds the indicator of the previous year, then the Ministry of Labor of the Russian Federation and the Ministry of Economy of the Russian Federation must submit to the government of the Russian Federation a proposal to classify this industry as a different class of occupational risk. Currently, 22 occupational risk classes have been established. Each of them corresponds to the size of the insurance premium rate. The lowest rate for insurance against industrial accidents and occupational diseases is in the field of management and culture - 0.2% of the wage fund. The highest tariff is in the coal industry - 8.5%.