Card individual accounting accrued payments - this is a form that is used to record the amounts of accrued insurance payments. We will tell you in the article how to fill it out and what data to enter.
Business entities (organizations and individual entrepreneurs) when filling out all documents regarding the payment of insurance premiums, please note that from 01/01/2017 the administration of these payments was transferred to the Federal Tax Service. A new chapter 34 has been introduced into the Tax Code, dedicated to insurance premiums.
It is also necessary to remove all columns relating to payments for injuries, that is, intended for insurance in the event of injury at a production facility or the occurrence of an occupational disease. The fact is that they are still paid to the Social Insurance Fund. However, you can also keep a general card, if this is convenient.
How to fill
Basic principles of card design:
- it starts for the calendar year;
- all indicators are given in kopecks;
- indicators are given for each month on an accrual basis.
Most policyholders are required to complete only the first page.
Data entered into the card
- identifying information about the organization: company name, tax identification number and checkpoint;
- tariff codes. They are united, they can be recognized from Art. 425 Tax Code of the Russian Federation(PF of the Russian Federation - insurance part and with excess of SCH, FSS, compulsory medical insurance);
- surname, name and patronymic of the employee - the insured person, data on the presence or absence of disability, insurance number, Taxpayer Identification Number, date of taking up the position (conclusion employment contract).
This is where the header ends and the tabular part begins:
- the amounts of all payments in favor of the employee, taxable and non-taxable, are indicated separately;
- bases for calculating these mandatory payments;
- amounts of accrued payments for each type of compulsory insurance. For pension contributions, the amounts of payments from those not exceeding the maximum base value and from those exceeding are indicated separately;
- benefits paid in connection with the occurrence insured event for social insurance. Page 3 is devoted to this in detail.
All indicators must be indicated accurately, both for a specific month and on an accrual basis.
All insurers are required to keep records of accrued payments and rewards, as well as contributions from them separately for each individual in whose favor such payments were made (Part 6, Article 15, Clause 2, Part 2, Article 28 of the Law of July 24, 2009 No. 212-FZ). The Pension Fund of the Russian Federation and the Social Insurance Fund recommend using for this purpose a card for individual accounting of the amounts of accrued payments and insurance premiums according to the form developed by them (Appendix to the Letter of the Pension Fund of the Russian Federation No. AD-30-26/16030, FSS of the Russian Federation No. 17-03-10/08/47380 dated 09.12. 2014). The card displays data for the calendar year.
The card contains the following information:
- name of the insured organization, its tax identification number and checkpoint;
- Full name of the insured person, citizenship, disability, type of contract concluded with him, as well as its number and date of conclusion (or date of appointment of the person to the position), status of the person. Status is indicated only if the person is foreign citizen or has no citizenship;
- the amount of payments in favor of the person. Moreover, payments subject to and not subject to insurance contributions are shown separately;
- bases for calculating contributions separately for compulsory health insurance, compulsory medical insurance and social insurance;
- the amount of accrued premiums for each type of insurance. In this case, pension contributions are reflected separately from amounts not exceeding the maximum base value and amounts exceeding it;
- expenses for the purposes of compulsory social insurance - benefits paid in case of temporary disability and in connection with maternity, as well as in connection with industrial accidents and occupational diseases (of course, if there were any). Detailed information about benefits is shown on page 3 of the card.
Please note that all total indicators in the card must be indicated both for the corresponding month and as a cumulative total.
In addition, if among your insured persons there are members of flight crews, coal industry workers, and those employed in jobs with harmful (hazardous) working conditions, then on the card you will also have to reflect the “additional” contributions accrued from their payments. For this purpose, page 2 of the card is provided.
Sample card for individual accounting of accrued payments and contributions
Most policyholders will probably have to fill out the first page of the entire card. An example of filling it out is given below.
The card shows accruals (and contributions from them) in favor of the head of the sales department, A.M. Sviridov, who in February 2016, in addition to his salary, received financial assistance in the amount of 30 thousand rubles. in connection with the birth of his son.
Card for individual accounting of accrued payments (sample)
In 2018, policyholders, as before, are required to keep records of the types of payments and insurance premiums accrued in favor of individuals. Until 2017, the form of such a document was approved at the legislative level. From 01/01/17, control powers for the administration of insurance premiums were transferred to the Federal Tax Service. Let's figure out how to draw up an individual accounting card for the amounts of accrued payments - you will find a sample below.
Card for recording insurance premiums in 2018 - form
In accordance with the requirements of paragraph 4 of Art. 431 of the Tax Code, all payers of insurance contributions are required to keep accurate records of the amounts accrued in favor of employees of types of payments and related contributions. Such accounting is carried out on an individual basis - that is, not for the enterprise as a whole, but broken down for each individual separately.
The legislation of the Russian Federation establishes the obligation to draw up a card, but the form of the document is not specified. According to the previously existing procedure, the form for use was developed jointly by the Pension Fund of Russia and the Social Insurance Fund. Back in 2014, departments issued a recommended document in their Letters - No. AD-30-26/16030 and No. 17-03-10/08/47380 dated 12/09/14. It is possible to use this form of card even now, taking into account regulatory changes on insurance premiums in chapter. 34 NK.
For what purposes do employers need to maintain individual records? First of all, this is done in the interests of the policyholders themselves. Since the document is filled out with a cumulative total, using the card it is easy to track how many payments and other rewards were accrued for each individual. In the form, information is filled out sequentially - with the entry of income by month and for the entire period (calendar year). The following information is required:
- About the amounts of income accrued in favor of individuals.
- On the taxable base for insurance premiums.
- On the amounts of premiums calculated by type of insurance.
- About the employer's expenses at the expense of the Social Insurance Fund.
Card for individual accounting of accrued payments - sample
It does not matter on what form the employer will fill out the card. The main thing is to provide all the necessary information. The developed form should be approved by order of the head of the organization. Drawing up a document is possible both “on paper” and in in electronic format. The responsible person is usually the company's HR officer or accounting employee.
Most insurers continue to apply the recommended off-budget funds card form. The accounting document is filled out separately for each individual in respect of whom the company accrued payments for the reporting period. The amounts of income and contributions are indicated without rounding - in rubles and kopecks. There is no need to deduct income tax from the reward. The total shelf life of cards is 6 years.
Note! To legally use the 2014 flashcards, all chapter references must be changed. 34 NK. Additionally, new lines are created when paying contributions for additional tariffs (for harmful or dangerous working conditions). The amounts for injuries should not be indicated in the register.
It is mandatory to fill out the header of the document, which contains information about the employer. Then information on the insured person is indicated - full name, SNILS, INN, citizenship, residential address, number and date of the concluded employment contract, etc. Information on income and contributions is grouped into sections - from 1 (for regular contributions), to 2 (for additional contributions ) and 3 (for expenses at the expense of Social Insurance).
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New contribution cards in 2017 are maintained to record payments to employees and new contributions. The article contains a sample for filling out new cards. There are fines for errors in contribution cards.
How to maintain new contribution cards
This year, companies and entrepreneurs are still required to keep records of payments in favor of employees and new contributions (clause 4 of article 431 of the Tax Code of the Russian Federation, subclause 17 of clause 2 of article 17 of the Federal Law of July 24, 1998 No. 125-FZ ). But how exactly is not said anywhere yet. We offer a familiar and convenient way for you - to do this in special register cards. You may have them in your accounting program. The main thing is that their forms and filling comply with the 2017 changes. Five rules will help you check this.
New contribution cards: the main rules in pictures
This article is with pictures. This allows you to test yourself or your subordinates to see if you know what is right and wrong.
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Pension, medical and social contributions must be calculated separately for each employee (clause 4 of Article 431 of the Tax Code of the Russian Federation). This means that each employee must have his own contribution card. Contributions for injuries can be considered both individually and as a total amount for all employees (clause 2 of article 20.1 of Law No. 125-FZ). If you choose the first option, then also include contributions for injuries on individual accounting cards.
In contribution cards provide personal information of employees:
- last name
- surname
- SNILS
It would also be useful to indicate the employee’s registered address. You will fill out a single calculation of contributions, including on the basis of information from the registers (clause 2.8 of Appendix 2 to the order of the Federal Tax Service of Russia dated October 10, 2016 No. ММВ-7-11/551). It is convenient if you have in front of your eyes all the personal data of employees necessary for the account section.
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A special form to use contribution cards, not now. The Federal Tax Service does not yet plan to approve the official form. This means that the company must develop the register independently.
Previously, colleagues kept records of contributions on a card, which was recommended by the Pension Fund of Russia and the Social Insurance Fund in a joint letter dated December 9, 2014 No. AD-30-26/16030 and No. 17-03-10/08-47380. It is based on the rules of the Federal Law of July 24, 2009 No. 212-FZ. But this law does not work since January 1. The Federal Tax Service does not mind if you use the previous form as the basis for the new register of contributions. The main thing is to update it, taking into account the fact that contributions must be calculated according to the rules of Chapter 34 of the Tax Code of the Russian Federation.
The register should not contain references to Law No. 212-FZ. What the card might look like. Fasten new uniform you are not obliged to do so in the accounting policy - it is not a tax register.
Even if the contribution cards are filled out for you accounting program, still control this process. Then, at the end of each quarter, you will be sure that the correct amounts are included in the single calculation of contributions.
Important!
Make sure that the developer has updated the registers taking into account Chapter 34 of the Tax Code of the Russian Federation. If you find last year’s details on the contribution card for January 2017, notify the program’s technical support and ask for an update.
Check monthly whether all taxable income and the amount of contributions from it are included in the card. It is not necessary to check the registers for each employee. Look selectively at least a few registers. Compare the figures with analytical accounting for accounts 70 “Settlements with personnel for wages” and 69 “Calculations for social insurance and security”. If all the numbers match, then most likely everything in the other registers is also correct.
Print out electronic cards at the end of each year and certify them with the signature of the chief accountant. You can also store them on your computer, but only if you verify them with an electronic signature.
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Contributions, unlike personal income tax, must be calculated and paid in rubles and kopecks (clause 5 of Article 431 of the Tax Code of the Russian Federation).
Such rules were in effect last year (Part 7, Article 15 of the Federal Law of July 24, 2009 No. 212-FZ). Therefore, individual cards include payments to employees and insurance premiums reflect with pennies. If you round amounts to the nearest ruble, you will not be able to show the correct contributions in a single calculation. This can lead to both overpayment of contributions and underpayment. And for debts, even small ones, inspectors from the inspection will charge penalties and issue a fine - 20 percent of the amount of underpaid contributions (Article 75, paragraph 1 of Article 122 of the Tax Code of the Russian Federation).
Write the full amount of income on which insurance premiums are calculated on the accounting card - do not reduce them for personal income tax. Otherwise, everything will get mixed up in the accounting. If tax officials look at your cards during the audit, they will decide that you are calculating contributions incorrectly. After all, for income reduced by personal income tax, contributions should be lower than what you reflect on your accounting cards. It is possible that inspectors will ask you to put the registers in order, and this will take time.
Sample card for recording insurance premiums in 2017
We have provided a completed example of an insurance premium registration card for 2017. Click on the picture to enlarge it.
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The contribution card that the funds recommended previously had a separate line for contributions for injuries. But now payments for injuries are administered by the FSS, and all other contributions are administered by the Federal Tax Service. Colleagues have doubts whether it would be correct to keep records of all contributions in a single register, or is it safer to assign a separate card to payments for injuries?
There is no point in splitting contributions into different registers. This was confirmed to us by the Federal Tax Service and the Social Insurance Fund. Neither the Tax Code of the Russian Federation nor Law No. 125-FZ requires this. The main thing is to reflect reliable information in the register, which will help to correctly determine the base for contributions. Therefore, if your contribution card now contains lines for payments for injuries, then this is not an error. Leave them alone.
Explains the Federal Tax Service
Keep contribution cards to avoid reporting errors
SERGEY TARAKANOV, Advisor to the State Civil Service of the Russian Federation, 2nd class
If a company does not maintain tax registers, the inspectorate has the right to issue a fine of 10,000 rubles. (Article 120 of the Tax Code of the Russian Federation). But the contribution card is not a tax register. Therefore, the inspectorate cannot fine for its absence. However, I do not recommend abandoning these registers. Without them, you will not be able to correctly calculate insurance premiums and show them in your reporting. Without registers, there is a risk of underpaying insurance premiums to the budget. And the inspectors won’t just leave it like that - they will charge penalties and issue a fine in the amount of 20 percent of the arrears.
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Keep the accounting cards for six years after the end of the year in which you last used them to calculate contributions and prepare reports (subclause 6, clause 3.4, article 23 of the Tax Code of the Russian Federation).
This also applies to last year’s registers, according to which you calculated and paid contributions to the funds, filled out RSV-1 and 4-FSS. This was stated in the law on insurance premiums (clause 6, part 2, article 28 of Law No. 212-FZ). It doesn’t matter that the law was repealed - inspectors from the funds have the right to check the calculations of contributions for 2014-2016. And they will be guided by the rules that were in force during these periods, that is, those established by Law No. 212-FZ. Fund inspectors may request last year's contribution cards from you during an inspection, so do not throw away these documents.
Cards for 2016 can be destroyed no earlier than 2024. This is provided that you pass RSV-1 and 4-FSS for last year in 2017 and do not submit clarifications. Keep the current registers until 2025, since you will submit the annual unified calculation in 2018.
Registers of contributions that relate to 2017 will be requested by tax authorities during audits. If you do not submit them, the inspectorate will issue two fines. The first one per company - 200 rubles. for each card (clause 1 of article 126 of the Tax Code of the Russian Federation). The second fine is for the director or chief accountant. Its amount will be from 300 to 500 rubles. for all cards (Part 1 of Article 15.6 of the Code of Administrative Offenses of the Russian Federation).