As assessed on social insurance
Organizations engaged in its activities on the territory of the Russian Federation shall accrue monthly insurance premiums in favor of individuals. The objects of taxation are the contributions all the income taxable personal income tax.
Instruction how to charge the fee for social insurance
First of all, determine the object of taxation. To do this, add up all the revenues that are paid to the employee under an employment contract. Also here take those funds that accrued under civil law document. For example, the engineer in April of the following amounts have been assessed: on the labor contract - 15 000 p .; for Property for Rent - 5000 p. Thus, the object is the income equal to 15,000 p.
Add up all the payments since the beginning of the billing period (calendar year), if their value exceeds 415,000 p., The amount in excess of this norm will not be subject to insurance contributions (according to the Federal Law №212).
Identify contributions to the pension fund. To do this, multiply the amount of income by 22%. For example, 15000 p. * 22% = 3300 p.
Then calculate the amount of contributions to the FSS. To do this, put the employee income multiply by flat rate equal to 2.9%. For example, 15000 p. * 2.9% = 435 p.
Now calculate the contributions to the health insurance fund (FFOMS). To do this, the object of taxation, multiply by 5.1%. For example, 15000 p. * 5.1% = 765 p.
All the above rates are applicable premiums for organizations that use the general taxation system. If the company is on a single agricultural tax rates will be slightly different: PF - 16%; in the FSS - 1.9%; in FFOMS - 2.3%. Notaries and lawyers pay contributions to the Pension Fund (26%) and FFOMS (5.1%).
In accounting reflect the above calculation using the account 68 and 69. In correspondence with them, select the account where the employee is involved in the production of, for example, 20 "Primary production".