Tip 1: How to accrue social insurance contributions
First define the object of taxation. To do this, add up all income paid to the employee under an employment contract. Also here, take those funds, which are assessed on a civil document. For example, the engineer in April was accrued the following amounts: under an employment contract – 15000 p
Add up all the payments since the beginning of the settlement period (calendar year), if their value exceeds 415000 R. then the sum over this level will not be subject to insurance contributions (according to the Federal law No. 212).
Define contributions to the pension fund. To do this, multiply income by 22%. For example, 15,000 rubles. * 22% = 3300 rubles.
Then calculate the amount of contributions to the FSS. To do this, put the employee's income multiplied by a tariff rate equal to 2.9%. For example, 15,000 rubles * 2.9% = 435 rubles.
Now calculate the contributions to the health insurance fund (FFOMS). For this, multiply the object of taxation by 5.1%. For example, 15,000 rubles * 5.1% = 765 rubles.
All of the above the insurance contribution rates applicable for organizations that use the General taxation system. If the company is on a single agricultural tax rates will be a little different: PF – 16%
In the accounting records reflect the above calculation, using accounts 68 and 69. In correspondence with them and choose the account where the affected employee in production, for example, 20 "Primary production".
Single social contribution (ERU) is a consolidated tax payable of Ukrainian enterprises and entrepreneurs, using hired labor. Its normative basis was the law of Ukraine "On collection and accounting of unified social contribution for obligatory state social insurance", was introduced in January of 2011. The law has greatly simplified the accounting and the accrual of deductions from payroll and other income.
Amount of ERUs for companies is in direct proportion to how the class of professional risk of the production. This parameter is determined by the main economic activities of the company by the social insurance Fund against accidents. The main guidance document, which establishes the procedure for the calculation of ERUs is instruction No. 21-5 "On the procedure of calculation and payment of single fee for obligatory state social insurance" approved by the Board of the Pension Fund of Ukraine.
The taxable base for the calculation of ERUs is considered accrued earnings on the types of payments that include principal and additional wage, other incentive and compensation payments, including those received in kind. In the General case the size of payments for entrepreneurs is 34%. With the assigned class of professional risk production, to charge a single social contribution should be at the higher rate, which is equal to from 36.76 to 49.7%.
The minimum and maximum of the insurance premiums are set on a quarterly basis within the current financial year. For entrepreneurs that use simplified taxation system, the monthly sum of payments for ERUs equal to the minimum amount of the insurance premium regardless of their net income for the current month.
Regardless of the tax system for able-bodied persons, the maximum amount of income that is the basis for the calculation is 17 sizes approved subsistence minimum. Accrual of ERUs is performed in any case – was actually paid the amounts determined by the tax base or not.
To charge a single social contribution on the amount of vacation pay or sick leave period exceeding 1 month, separately for each calendar month. In that case, when we identified errors in the calculation of the tax base and the payroll is carried out over the previous period, this amount must be included in wages of the month, which was actually made for the accrual.