1C 8.3: How to reflect the calculation of fixed insurance premiums for individual entrepreneurs in the 1C Bukh 3 program?

About how “1C: Accounting 8” edition 3.0 takes into account expenses that reduce taxes when applying the simplified tax system with the object “Income” and UTII, as well as special processing that helps entrepreneurs calculate insurance premiums “for themselves” and taxes under the simplified tax system and UTII, read this article by 1C experts.

When applying a simplified taxation system with the object “Income” (“STS Income”), the calculated amount of tax (advance payment) can be reduced by the amount of expenses provided for in paragraph 3.1 of Article 346.21 of the Tax Code of the Russian Federation. These expenses include insurance premiums paid in the current tax (reporting) period, temporary disability benefits at the expense of the employer, payments (contributions) under voluntary personal insurance contracts.

Payers of UTII can also reduce the amount of single tax on these expenses in accordance with paragraph 2 of Article 346.32 of the Tax Code of the Russian Federation.

At the same time, the amount of tax (both simplified tax system and UTII) cannot be reduced by the amount of these expenses by more than 50 percent.

For fixed insurance premiums paid by individual entrepreneurs (IEs) who do not employ hired workers, there is no limit of 50 percent. Thus, for individual entrepreneurs, the procedure for accounting for insurance premiums and benefits depends not only on the applied tax regimes, but also on the availability of actual payments and rewards in favor of individuals.

Insurance premiums for individual entrepreneurs

If individual entrepreneurs attract hired workers, then they are insurers on two grounds: in relation to themselves (in a fixed amount) and in relation to the persons they hire.
In relation to hired employees, individual entrepreneurs are required to pay contributions to the Pension Fund, the Federal Compulsory Medical Insurance Fund, and the Social Insurance Fund (for compulsory insurance in case of temporary disability and in connection with maternity, as well as contributions for injuries). Tariffs for insurance premiums in favor of individuals are established by Article 12 of Federal Law No. 212-FZ of July 24, 2009 (hereinafter referred to as Law No. 212-FZ).

Individual entrepreneurs are required to pay contributions for themselves only to the Pension Fund and the Federal Compulsory Medical Insurance Fund (Part 1, Article 5, Part 1, Article 14 of Law No. 212-FZ). They can pay contributions to the Social Insurance Fund for insurance in case of temporary disability and in connection with maternity on a voluntary basis (Article 4.5 of the Federal Law of December 29, 2006 No. 255-FZ). It should be taken into account that voluntary insurance contributions to the Social Insurance Fund do not reduce taxes - neither the simplified tax system, nor the UTII.

The fixed amount of contributions to the Federal Compulsory Medical Insurance Fund is calculated using the formula:

Minimum wage x 5.1% x 12.

Note: * We remind you that from July 1, 2016, the minimum wage is 7,500 rubles. (Federal Law dated June 2, 2016 No. 164-FZ). In 1C:Enterprise 8 solutions, the new minimum wage value is supported with the release of subsequent updates.

The fixed amount of contributions to the Pension Fund depends on the amount of income received by the entrepreneur for the year and is determined as follows:

• Minimum wage x 26% x 12 - if annual income does not exceed 300,000 rubles;
• Minimum wage x 26% x 12 + 1% x amount of income exceeding 300,000 rubles - if income for the year is more than 300,000 rubles. At the same time, the fixed amount of contributions to the Pension Fund of the Russian Federation cannot exceed the limit value calculated according to the formula: 8 x minimum wage x 26% x 12.

Income must be determined according to the rules provided for by the Tax Code of the Russian Federation, depending on the taxation system applied by the individual entrepreneur:

• STS - in accordance with Article 346.15 of the Tax Code of the Russian Federation;
• UTII - in accordance with Article 346.29 of the Tax Code of the Russian Federation;
• for the patent taxation system (PTS) - in accordance with Articles 346.47 and 346.51 of the Tax Code of the Russian Federation;
• when combining different taxation systems, income determined according to the rules of the Tax Code of the Russian Federation is summed up.

In “1C: Accounting 8” edition 3.0, the constant and variable part of fixed insurance contributions to the Pension Fund are taken into account separately. For convenience, we will use the following terms adopted in the program:

• the contribution to the Pension Fund is fixed - for contributions calculated from the amount of income not exceeding 300,000 rubles;
• contribution to the Pension Fund from income - for contributions calculated from an amount of income exceeding 300,000 rubles.

In accordance with Part 2 of Article 16 of Law No. 212-FZ, fixed insurance premiums (contributions for oneself) for a calendar year must be paid within the following terms:

• the contribution to the Pension Fund is fixed and the contribution to the FFOMS is no later than December 31 of the corresponding year;
• contribution to the Pension Fund from income - no later than April 1 of the following year.

How to fill out a payment form for individual entrepreneurs to pay contributions

We have provided instructions for filling out payment slips for contributions for individual entrepreneurs.

Our invented entrepreneur Apollo Buevy decided to pay the insurance premiums himself, without turning to an accountant for help. I went to the Federal Tax Service website, started filling out receipts and got confused in the KBK. We decided to help him and other individual entrepreneurs and compiled step-by-step instructions for filling out payment documents.

See detailed instructions.

Assistant for payment of fixed insurance premiums

To calculate the amounts of insurance premiums and generate payment documents for the payment of insurance premiums for individual entrepreneurs, the program provides a specialized assistant for Payment of fixed insurance premiums (hereinafter referred to as the Assistant).
The Assistant can be accessed in any of the following ways:

• Home page -> All tasks -> Contributions for yourself (for the corresponding period);
• section Main -> List of tasks -> Contributions for yourself (for the corresponding period);
• section Operations -> Payment of fixed insurance premiums (the current period is set by default).

Fixed insurance premiums can be paid either in one payment or divided into several parts, paid quarterly or monthly.
Paying insurance premiums in several payments throughout the year allows you to reduce the tax burden of individual entrepreneurs. When paying insurance premiums during the year, they are calculated in the program on an accrual basis, taking into account previously paid amounts. For a fixed contribution to the Pension Fund and for a contribution to the Pension Fund based on income, the calculation is performed separately, so the contribution to the Pension Fund based on income can be paid during the current year from the moment the amount of income exceeds 300,000 rubles.

Individual entrepreneurs can pay taxes and contributions, including fixed insurance premiums, both from a current account and in cash through a bank cash desk. The payment method is selected in the Assistant form (Fig. 1).

Rice. 1. Assistant “Payment of fixed insurance premiums”

When choosing to pay from a bank account, the Assistant will generate documents of the form Payment order, and if choosing to pay in cash, documents of the type Cash Withdrawal (CCA) with the ability to print a receipt for payment.

To calculate contributions to the Pension Fund, income is determined as follows. How to amount:

• income according to tax accounting data - when applying the basic or simplified taxation system;
• imputed income from activities subject to UTII - according to the directory Types of UTII activities (values ​​of the physical indicator, adjustment coefficient and tax rate);
• potential income from received patents based on the validity period of the patents and the amount of potential annual income.

In “1C: Accounting 8” edition 3.0, insurance premiums payable (paid) during the year in accounting and tax accounting are reflected by the regulatory operation Calculation of insurance premiums for individual entrepreneurs, which is included in the month-end closing processing.
The operation is performed once a year or once a quarter, depending on the applicable taxation system. Please note that to improve the convenience of work for taxpayers who use the simplified tax system, UTII or combine these modes, starting from version 3.0.43 in “1C: Accounting 8” specialized processing is provided: assistant Reporting under the simplified tax system and assistant Reporting under UTII.

Assistant Reporting according to the simplified tax system can be opened both from the list of tasks and from the section Reports -> simplified tax system. Based on the information base data, the assistant allows you to:

• calculate the advance payment or tax for the year according to the simplified tax system;
• display explanations for tax calculations;
• prepare a payment order for payment of an advance payment or tax for the year;
• generate a tax return for the simplified tax system;
• create a book of income and expenses.

The UTII reporting assistant can be opened both from the task list and from the Reports -> UTII section. Based on the information base data, the assistant allows you to:

• calculate UTII;
• generate a tax return;
• prepare a payment order or receipt for tax payment.

Typical wiring

Let's consider the key algorithm for calculating CBs and reflecting them in accounting using a specific example.

Accounting for insurance premiums for individual entrepreneurs without employees

Expenses that reduce UTII

We will consider the features of reducing UTII by the amount of paid fixed insurance premiums using the following example.

Example 1

We remind you that the presence of hired workers for an individual entrepreneur in the program is determined by the selected flag Used hired workers in the form of an Organization directory element with the type Individual Entrepreneur. In the card of IP Belkin A.A. the specified flag must be cleared.

In the information register Accounting Policies (section Main), it is necessary to indicate the one used by individual entrepreneur A.A. Belkin. taxation system - UTII. To store in the accounting system information about types of activities subject to a single tax on imputed income, starting from version 3.0.43.162, the Types of Activities directory is intended. The directory is accessed from the Accounting Policy register form using the corresponding link on the UTII tab. You can also specify information about the types of UTII activities in the UTII reporting assistant by clicking the Add type of activity button.

The following information is indicated in the form of the directory element Types of Activities (Fig. 2):

• name and code of the type of activity (selected from the Classifier of types of entrepreneurial activities);
• address of the place of activity;
• date of registration and deregistration;
• The collapsible group Tax Inspectorate stores information about the tax authority with which the organization is registered as a UTII taxpayer. If the user has a 1C:ITS contract and Internet support is connected, then after entering the address of the place of business, information about the inspection (including payment details) is filled in automatically;
• in the Tax calculation group, you can estimate the amount of tax for the quarter based on the current value of the physical indicator, and also view the history of changes in physical indicators, the adjustment coefficient and the tax rate.

Rice. 2. Type of activity of individual entrepreneur

From the directory, you can generate an application for registration or deregistration of an organization as a UTII taxpayer.

To calculate fixed insurance premiums for the first quarter of 2016, we will use the Assistant: we will calculate the amount of the contribution to the Pension Fund (it will consist only of a fixed contribution to the Pension Fund, since income does not yet exceed 300,000 rubles), the amount of the contribution to the FFOMS and will form it in March 2021 year documents Cash issuance (RKO). After completing the documents, accounting entries will be generated:

• Debit 69.06.5 Credit 50.01
• — for the amount of a fixed contribution to the Pension Fund (RUB 4,839.12);
• Debit 69.06.3 Credit 50.01
• — for the amount of the contribution to the FFOMS (949.21 rubles).

If the amount of imputed income for the second quarter of 2021 does not decrease, then the income will exceed 300,000 rubles, therefore, when calculating fixed insurance premiums for the first half of 2021, the Assistant will also calculate the contribution to the Pension Fund from income.
When applying UTII, the reflection of fixed insurance premiums in accounting is carried out only at the end of the year through the regulatory operation Calculation of insurance premiums for individual entrepreneurs.

After posting the document, accounting entries will be generated:

• Debit 91.02 Credit 69.06.5
• — for the amount of a fixed contribution to the Pension Fund;
• Debit 91.02 Credit 69.06.5
• - the amount of contribution to the Pension Fund from income;
• Debit 91.02 Credit 69.06.3
• - the amount of the contribution to the FFOMS.

The calculation of expenses that reduce UTII is performed quarterly by a regulatory operation of the same name, which is included in the Month Closing processing.
When performing a routine operation, the costs of paying insurance premiums for employees, insurance premiums in a fixed amount, and sick leave at the expense of the employer are automatically calculated. When posting a document, entries are made in the accumulation register of Expenses that reduce tax under certain taxation regimes. In Example 1, there are no employees, so the fixed premiums paid reduce the tax without the 50 percent limit. Figure 3 shows a reference calculation of expenses that reduce UTII for the first quarter for individual entrepreneur A.A. Belkin.

Rice. 3. Certificate of calculation of expenses that reduce UTII

Quarterly in the last month of the tax period, when performing the regulatory operation Calculation of UTII, the single tax on imputed income is calculated and accrued based on the data specified in the Types of Activities directory. After posting the document, an accounting entry is generated:

• Debit 99.01.2 Credit 68.11
• - the amount of calculated tax.

A certificate for calculating the single tax on imputed income, taking into account expenses that reduce the amount of tax, is presented in Figure 4.

Rice. 4. Help-calculation of UTII

Expenses that reduce taxes when combining regimes

Now let’s look at the features of tax reduction when combining the “STS-income” and UTII regimes.

Example 2

In the register of information Accounting Policies (section Main) it is necessary to indicate the one applied by individual entrepreneur P.A. Skvortsov. the main taxation system is Simplified, and on the simplified taxation system tab indicate the object of taxation - Income. On the Patents and UTII tab you need to set the following flags:

• An entrepreneur is a payer of the single tax on imputed income (UTII);
• Retail trade has been transferred to the patent system or payment of UTII.

On the same tab, you should follow the Types of activity link and enter into the directory data on the type of activity subject to UTII.
We remind you that proceeds from the sale of goods (work, services, property rights) are recognized as income from sales for the purposes of calculating tax paid under the simplified tax system, and the date of receipt of income is the day of receipt of funds, as well as the day of payment to the taxpayer in another way - the cash method (p 1 Article 346.17 of the Tax Code of the Russian Federation).

In Example 2, revenue from the sale of services within the framework of the simplified tax system was reflected in the program by the documents Sales (act, invoice) with the transaction type Services (Purchases section), and the receipt of funds from customers - by the documents Cash receipt with the transaction type Payment from the buyer.

After processing the documents registering the receipt of funds, entries are automatically entered into the accumulation register of the Book of Income and Expenses (Section I), which takes into account income for the purposes of the tax paid in connection with the application of the simplified tax system.

According to tax accounting data, the revenue of individual entrepreneur P. A. Skvortsov from the sale of services for the first quarter amounted to 30,000 rubles.

The Assistant is also used to calculate fixed insurance premiums.

The calculation of expenses that reduce taxes when combining regimes is carried out quarterly by the regulatory operation Calculation of expenses that reduce the tax of the simplified tax system and UTII.

When posting a document, entries are made in the accumulation registers:

• Book of accounting of income and expenses (section IV);
• Expenses that reduce tax under certain tax regimes.

Entries entered into these registers in March 2021 indicate that paid insurance premiums reduce the simplified tax system, but not the UTII tax.
The same result is shown by the Certificate-calculation of expenses that reduce the simplified tax system tax and the Certificate-calculation of expenses that reduce UTII generated for the first quarter. Currently, this is how the program works in accordance with the adopted design decision: when combining the simplified tax system and UTII, only the tax under the simplified tax system is automatically reduced. An individual entrepreneur who combines the simplified tax system and UTII and does not make payments and rewards to individuals can choose which of these special regimes he will use to reduce the tax (advance payment) for the entire amount of fixed insurance premiums without limitation (see letter of the Ministry of Finance of Russia dated November 17, 2014 No. 03-11-09/57912).

If a taxpayer, combining the simplified tax system and UTII modes, has decided to reduce UTII, he must manually adjust the movements of the regulatory operation Calculation of expenses that reduce the simplified tax system and UTII tax.

Let's see how economically justified it is to reduce the simplified tax system under the conditions of Example 2.

We will carry out quarterly regulatory operations Calculation of the simplified tax system and Calculation of UTII and generate the corresponding certificates and calculations. A certificate calculating the advance payment of the tax paid in connection with the application of the simplified tax system for the first quarter (Fig. 5) shows that the amount of insurance premiums paid exceeds the calculated tax; accordingly, not all expenses can be accepted for reduction. Since the tax period under the simplified tax system is a year, there is a possibility that in the future all paid insurance premiums will be able to “participate” in the tax reduction. At the same time, if the revenue from activities on the simplified tax system is small, then the expenses will not be taken into account.

Rice. 5. Certificate of tax calculation for the simplified tax system

For the imputed income indicated in Example 2, the amount of calculated UTII is 36,410 rubles, so it makes sense to reduce this tax by the insurance premiums paid. To do this, open the routine operation Calculation of expenses that reduce the simplified tax system and UTII tax (Show transactions command) and set the Manual adjustment flag (allows editing document movements).

In the register entries in the Book of Income and Expenses (section IV), you need to delete the lines automatically generated by the program, and in the entries in the register Expenses that reduce tax for certain tax regimes, you need to make the following changes (Fig. 6):

• fill in the field Registration with the tax authority (UTII);
• transfer the amounts from the Amount of STS Expense column to the Amount of UTII Expense column.

Rice. 6. Manual register adjustment to reduce UTII

Now let’s re-perform the regulatory operations Calculation of the simplified tax system and Calculation of UTII.

After posting the document Calculation of tax simplified tax system in the information base of the program, an accounting entry is generated:

• Debit 99.01.1 Credit 68.12
• - the amount of calculated tax excluding expenses.

A Certificate-calculation of the single tax on imputed income shows that paid insurance premiums reduce the tax in full (Fig. 7).

Rice. 7. Help-calculation of UTII

If the amount of insurance premiums paid exceeds the calculated single tax on imputed income, then it is no longer possible to transfer unaccounted expenses to the next quarter, since a new tax period for UTII begins from the next quarter.

Also for this reason, the decision was made to reduce the simplified tax system by the amount of fixed contributions, because for most taxpayers it is more profitable due to the “cumulative total” of the simplified tax system.

IP pensioners

The Ministry of Finance, in its letter No. 03-15-09/9884 dated February 21, 2017, criticized the proposal to exempt entrepreneurs of retirement age from fixed contributions.

As noted by the Ministry of Finance, this could lead to abuses in the re-registration of business activities for pensioners, which, on the one hand, will negatively affect the collection of insurance premiums and the balance of the budget system of the Russian Federation, and on the other hand, will lead to the loss of a targeted approach when providing such a preference.

Officials recalled that individual entrepreneurs pay insurance premiums regardless of age and type of activity.

We also have important material about fixed contributions of individual entrepreneurs in simplified form.