How accounting makes deductions to the pension fund
Types and features of payment of contributions to funds
Monthly, the accounting department should calculate and transfer contributions for each employee to the FIU. In addition to the Pension, it is necessary to make contributions to the FFOMS and the FSS.
The meaning of mandatory payments is as follows: the employer makes payments, and when the insured event is reached, the funds make payments. For example, in the case of a hospital FSS, it pays a temporary disability allowance, and the Pension Fund receives a pension upon reaching the legal age.
It is important to note that the employer makes all pension and other contributions at his own expense and can not deduct them from the employee's salary. The employee pays only personal income tax (13%).
All employers, regardless of the form of ownership (IP, JSC, LLC or CJSC), as well as physical persons who use hired labor, must make the deductions established by law. At the same time, an employee can work both under an employment contract (with a work record book) and on a civil-law contract. The obligation to make deductions from the employer persists.
Pension deductions are divided into two groups - the funded and the insurance part. In 2014, payments to the funded part are not made, all money goes to the insurance part.
Payments to the FIU: the accrual procedure
Contributions are calculated by the accounting department as follows: all payments made to the employee (salary, bonuses and others) are multiplied by the insurance rate in percent. This formula is the same for all companies and does not depend on the tax regime (EIA, UTII or USN). They affect only the insurance rate.
In general, the accounting department calculates a monthly 22% of the employee's salary in the FIU. When you reach a salary level above 624 thousand rubles. the tariff is 10%. For example, with a salary of 20 thousand rubles. Accounting monthly accrues 4.4 thousand rubles.
For some companies, there are preferential tariffs for insurance premiums. For example, for the IT industry it is 8%, for construction - 20%. And employers with regard to incomes of employees engaged in heavy work, on the contrary, pay premiums at an increased tariff of + 6%.
The procedure for payment of contributions to the FIU
To make all the payments stipulated by law, the employer must before the 15th day of the month following the reporting month. For example, for the salary for September - until October 15. Payment of all insurance contributions is made to KBK 392 1 02 02010 06 1000 160 by a single payment order.
For all contributions paid, employers quarterly report to the FIU. All calculations by the accounting department must be submitted no later than May 15, August, November and February.