Organizations operating on the territory of the Russian Federation must monthly accrue insurance premiums in favor of individuals. Contributions are subject to all income subject to personal income tax.
Instructions
Step 1
First of all, determine the object of taxation. To do this, add up all the income that was paid to the employee under the employment contract. Also, include here those funds that are accrued under a civil document. For example, the following amounts were charged to an engineer in April: under an employment contract - 15,000 rubles; for renting property - 5000 rubles. Thus, the object is income equal to 15,000 rubles.
Step 2
Add up all payments from the beginning of the billing period (calendar year), if their value exceeds 415,000 rubles, then the amount in excess of this norm will not be subject to insurance premiums (according to Federal Law No. 212).
Step 3
Determine your pension fund contributions. To do this, multiply the amount of income by 22%. For example, 15,000 p. * 22% = 3,300 p.
Step 4
Then calculate the amount of contributions to the FSS. To do this, multiply the income due to the employee by the tariff rate equal to 2.9%. For example, 15,000 p. * 2.9% = 435 p.
Step 5
Now calculate the contributions to the health insurance fund (FFOMS). To do this, multiply the taxation object by 5.1%. For example, 15,000 rubles. * 5.1% = 765 rubles.
Step 6
All of the above rates of insurance premiums are applicable for organizations using the general taxation system. If the enterprise is subject to the unified agricultural tax, the rates will be slightly different: in the PF - 16%; in the FSS - 1, 9%; in FFOMS - 2.3%. Notaries and lawyers pay contributions to the Pension Fund (26%) and to the FFOMS (5.1%).
Step 7
In accounting, reflect the above charges using accounts 68 and 69. In correspondence with them, select the account where the employee is involved in production, for example, 20 "Main production".
