Taxes contributions to state social extra-budgetary funds. Contributions to state off-budget social funds

With the creation of the tax modern system in 1991, four state extra-budgetary funds appeared in Russia:

1) Pension Fund RF;

2) Social Insurance Fund of the Russian Federation;

3) Mandatory fund health insurance RF;

4) State Employment Fund (until 2001).

Extra-budgetary funds were created by federal and regional authorities and local governments. These funds are needed to accumulate monetary resources in them, aimed mainly at state social insurance. In addition, funds from the funds are used to strengthen the material and technical base and social Security fiscal authorities.

Unlike payments by an enterprise from indirect taxes on profits, mandatory payments to government off-budget funds form part of production costs and are calculated at established rates based on actual labor costs.

Relationship in the compulsory system social insurance regulated by Chapter 24 of the Tax Code of the Russian Federation, Federal Law “On the Fundamentals of Compulsory Social Insurance” No. 165 FZ. The law defines legal status subjects of compulsory social insurance, the grounds for the emergence and legal order of exercising their rights and obligations, responsibility of subjects of compulsory social insurance.

Compulsory social insurance is aimed at compensating for the consequences of changes in the financial and social situation of citizens due to old age, the need to receive medical care, sanatorium treatment, loss of a breadwinner, disability, etc. The basis of compulsory social insurance is the following principles:

Sustainability financial system compulsory social insurance;

Universal compulsory nature of social insurance;

State guarantee of observance of the rights of insured persons to protection from social insurance risks.

State social extra-budgetary funds were created for targeted financing of the most important programs for social protection citizens. The funds from these funds are used for timely payment of pensions, disability, pregnancy and childbirth, sanatorium and resort treatment, provision of free medical care to the population, etc.

At the present stage, contributions to state extra-budgetary funds are included in the tax system of the Russian Federation and are classified as federal taxes. After the entry into force of Part II of the Tax Code of the Russian Federation, payments to extra-budgetary funds were combined into the Unified Social Tax.

Unified social tax

Entered into force on January 1, 2001, regulated by Chapter 24 of the Tax Code of the Russian Federation.

Taxpayers are enterprises, employers and private individual entrepreneurs who make income payments in favor of hired workers, as well as lawyers, tribal communities, peasant farms of small peoples of the North engaged in traditional industries. Organizations and individual entrepreneurs transferred to the payment of a single tax on imputed income or to a simplified taxation system are not payers of the Unified Tax. The insurance portion remains obligatory to pay to the pension fund.

Object of taxation for employers, payments and rewards accrued by employers in favor of employees are recognized for all reasons.

The tax base for employers is determined as the amount of income accrued by them for the tax period in favor of employees. The tax base is determined separately for each employee from the beginning of the reporting period, for each month on an accrual basis. And separately to each state extra-budgetary fund.

Tax rates. Flat rate 26%, incl. pension fund - 20%, social insurance fund - 2.8%, health insurance fund - 3.2%. 20% of the pension fund falls apart: 10% - social insurance part, 4% - funded part, 6% - federal part. For health insurance, it falls apart: federal. – 0.8%, territory. – 2.0%.

UST is not subject to UST:

State benefits (temporary disability benefits, benefits for caring for a sick child, benefits for pregnancy and childbirth);

All types of compensation payments;

Lump sum amounts financial assistance in connection natural disasters, terrorist acts, death of a family member or other emergency circumstances;

Cost compensation amount health resort vouchers And health facilities located in the Russian Federation, except for tourist packages;

The amount accumulated for treatment and medical service employees and members of their families, if payment is made from net profit (if the institution is licensed);

Amounts of travel expenses, promotion expenses professional level employee;

The amount of financial assistance paid to an individual in the amount of more than 3000 rubles. and other payments in accordance with Article 238 of the Tax Code of the Russian Federation.

The UST rate is regressive in nature, i.e. decreases with increasing object of taxation.

Taxable period– 1 calendar year.

Reporting period– quarter, half year, 9 months, year.

Payment of tax to the implementation budget on the day the salary is issued, but no later than the 15th day of the next month after the reporting period.

Report submission deadline:

Federal Inspection - until the 15th;

Pension fund, tax office - until the 20th.

Types of mandatory insurance contributions

There are four types of insurance premiums.

First type - pension contributions(contributions to the Pension Fund). They are divided into two parts: contributions for insurance part pensions and contributions to the funded part of pensions.

Second type - medical fees(contributions to the FFOMS).

The third type is contributions to the Social Insurance Fund for compulsory social insurance in case of temporary disability and in connection with maternity. Using these contributions, the Social Insurance Fund pays sick leave benefits and maternity benefits.

The fourth type is contributions to the Social Insurance Fund for insurance against industrial accidents and occupational diseases. Their unofficial name is “injury” contributions.

This group of deductions includes contributions to the following extra-budgetary funds:

State Social Insurance Fund;

Pension Fund of the Russian Federation;

State Employment Fund;

Federal and territorial compulsory health insurance funds.

Extra-budgetary funds have the same mechanism for generating income through mandatory insurance payments paid by enterprises and organizations of all forms of ownership, individual entrepreneurs, as well as directly employed citizens.

Payers of contributions to extra-budgetary social funds are:

Legal entities under Russian legislation;

Branches of legal entities with an independent balance sheet and settlement (current account);

Citizens carrying out entrepreneurial activities without forming a legal entity;

Citizens using hired labor;

Working citizens (in terms of contributions to the Pension Fund of the Russian Federation).

All newly created legal entities are required to register with the territorial body of each fund within 30 days from the date of their state registration.

Object of taxation for contributions to all extra-budgetary funds is the amount of accrued wages of employees of the enterprise for all reasons.

Deductions by legal entities of contributions to the Pension Fund of the Russian Federation from working citizens are made from earnings determined similarly to wages on which contributions are calculated by legal entities. Employees are not required to submit an application to withhold their contribution to the Pension Fund of the Russian Federation.

At the expense of part of the contributions payable to the Social Insurance Fund of the Russian Federation, taxpayers have the right to make expenses for the purposes of state social insurance provided for by the legislation of the Russian Federation.

In this case, the amount of tax payable to the Social Insurance Fund of the Russian Federation is reduced by the amount of corresponding expenses.

Payment of contributions to extra-budgetary funds is made by non-cash payments from the payer's settlement (current) account on a monthly basis within the time limits established for the payment of wages (except for the Pension Fund of the Russian Federation). Contributions to the Pension Fund of the Russian Federation are made within the deadlines established for the payment of wages, but no later than the 15th day of the month following the month for which contributions were accrued.

Payment orders for the transfer of contributions are submitted to the bank simultaneously with the request for funds for wages for the past month.

Entrepreneurs, as well as individuals in creative professions, pay contributions in the manner and within the time limits established for payment by this category of federal taxpayers. income tax With individuals.

State social extra-budgetary funds of the Russian Federation (Pension Fund of the Russian Federation, Social Insurance Fund of the Russian Federation, State Employment Fund of the Russian Federation, compulsory medical insurance funds) are formed from various sources, including voluntary contributions and budget allocations. However, the main and constant source of financial resources of these extra-budgetary funds are mandatory payments, referred to in the current legislation as “insurance payments” or “ insurance premiums».

The funds of state social extra-budgetary funds are federal property, but are not included in the budget and are strictly special purpose, determined by the objectives of the funds and the content of national social programs developed and implemented with their help. The concept of these programs is based on the provisions of the Constitution of the Russian Federation, which establishes for each citizen guarantees of the rights to social security by age, in the event of illness, disability, loss of a breadwinner, the birth and upbringing of children, health care and medical care, for protection against unemployment (Articles 37,39,41).

Thus, it is the national significance of these social extra-budgetary funds that allows the legislator to classify insurance contributions to them as special obligatory payments and prohibit the withdrawal of funds from state social extra-budgetary funds *, including in order to pay off the budget deficit.

One of characteristic features the creation of these funds, in accordance with current legislation, is a special method of financing based on the mandatory payment of insurance premiums by employers (policyholders), and in certain cases - by citizens (insured) or governing bodies * (for certain categories of insured citizens). After all, all state social extra-budgetary funds operating in Russia are formed by the insurance method, which provides for the obligation of all insurers - employers (organizations), working and self-employed citizens (notaries engaged in private practice, private detectives, lawyers), and in certain cases and management bodies to make mandatory insurance payments (contributions) to the funds.

Insurance method of education financial resources state social extra-budgetary funds, in turn, predetermined the name of payments to these funds as “insurance contributions”.

IN material aspect The insurance premium is an amount periodically paid by policyholders (organizations and individuals) to the state social extra-budgetary fund for the material provision of citizens in connection with reaching a certain age, upon the onset of illness, disability, in case of unemployment, for health care and receiving free medical care.

Payment of insurance premiums is made according to insurance tariffs - rates of social insurance payments per unit of insurance amount for a certain period. The amount of insurance tariffs for state social extra-budgetary funds, on the proposal of the Government of the Russian Federation, is approved by the Federal Assembly of the Russian Federation in the annually adopted Federal Law “On the tariffs of insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the State Employment Fund of the Russian Federation and to the compulsory health insurance funds "

Insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the State Employment Fund of the Russian Federation and compulsory medical insurance funds in the original version of the Tax Code of the Russian Federation should have been combined into a social tax included in the list of federal taxes. However, in the final version of the first part of the Tax Code of the Russian Federation, adopted on July 31, 1998, instead of “ social tax“The list of federal taxes and fees (Article 13) includes “contributions to state social extra-budgetary funds”, which provide for the preservation of the currently existing obligatory payments to each of these extra-budgetary funds. However, it must be taken into account that Art. 13 Tax Code The Russian Federation will come into force from the date of entry into force of part two of the Tax Code. Therefore, the legislator may return to the idea of ​​​​combining contributions to state social extra-budgetary funds in a single mandatory payment later, after its comprehensive additional study, especially since these proposals are supported by both scientists and representatives of financial and credit authorities.*

Taking into account the analysis of the norms of the current financial legislation, insurance payments (contributions) to state social extra-budgetary funds in legal aspect can be defined as a type of mandatory payments collected from organizations and individuals at rates (tariffs), in the manner and within the time limits established in regulations, in order to financially ensure the state-guaranteed rights of citizens to pensions, social insurance, social security in the event unemployment, health care and medical assistance, as well as ensuring the activities of the extra-budgetary funds themselves.

Thus, insurance contributions to state social extra-budgetary funds are established as payment rates (tariffs) in amounts that cover the costs of implementing state social programs and ensure the profitable operation of the funds themselves.

The legislation does not disclose the social and legal nature of insurance contributions to state social extra-budgetary funds. This situation was even stated by the Constitutional Court of the Russian Federation in its resolution of February 24, 1998.

Consequently, insurance premiums, in their social and legal content, relate to targeted payments, which, on the one hand, brings them closer to fees, and on the other hand, the legislator established public purposes collection of these payments, which is an essential feature of taxes;

seventhly, when establishing insurance contributions to state social extra-budgetary funds as one of the types of mandatory payments, the legislator establishes such elements of taxation of insurance contributions as

Subject of insurance premiums (i.e. determines the payer-insurer);

Object (i.e. payments for which insurance premiums are calculated);

Rate (i.e. tariff - the amount of insurance payment for a certain type of income or payment);

Benefits (i.e. payments for which insurance premiums are not charged);

Terms and procedure for payment;

Responsibility of payers and banks for the correctness of calculation, timely payment and transfer of insurance contributions to funds and the procedure for protecting the rights of payers of these contributions;

eighth, in legal relations regarding the payment of insurance premiums, off-budget social funds At the stage of their execution, in the same way as when paying taxes, bank credit organizations participate. Banks are obliged to ensure the transfer of insurance payments to the relevant extra-budgetary funds. For untimely crediting or transfer of insurance premiums to the accounts of fund bodies through the fault of credit institutions, banks bear financial responsibility in the form of accrual of penalties for each day of delay;

ninth, the legal regulation of mandatory payments to state social extra-budgetary funds is based on the basic principles of the legal regulation of taxation. Moreover, some of these principles act as legal ideas, i.e. . without being enshrined in legal norms. The other part of the principles is enshrined in tax and budget legislation.

Based on the analysis of financial and legal literature and current financial legislation, the following can be distinguished: principles, establishment, collection and expenditure of insurance contributions to state social extra-budgetary funds:

principle universality and obligation payment of insurance contributions to state social extra-budgetary funds, guaranteed by the establishment of measures of financial and legal responsibility both to payers-insurers (for non-payment and late payment of insurance contributions), and to banking and other credit organizations(for untimely crediting or transferring amounts of insurance premiums, as well as amounts of penalties, fines and other financial sanctions to the accounts of the fund’s bodies);

principle legality and publicity, associated with the establishment of insurance premiums based on the law. This, in turn, is due to the national goals of the formation of the social extra-budgetary funds themselves;

principle unity and federal nature of payments, meaning that insurance premiums to the specified extra-budgetary funds are collected throughout Russia according to uniform rules established by federal legislative acts, which cash funds are federal property. The classification of contributions to state extra-budgetary social funds in the Tax Code as federal payments (Article 13) does not mean that the proceeds from their collection will be credited exclusively to federal budget. This only means that these mandatory payments to all payers-insurers, regardless of their form of ownership, are applied uniformly and are payable throughout the Russian Federation;

principle fairness and equality of tariffs insurance premiums for various categories of payers, meaning proportionality (non-excessiveness) of restrictions on the rights and freedoms of citizens socially significant interests and the purposes of their introduction. In other words, the introduction of such mandatory payments should not deprive individuals of exercising their constitutional rights to property and a decent existence. Such payments will be recognized as disproportionate if they actually “paralyze the implementation of constitutional rights and freedoms" of legal entities and individuals;*

principle not giving back force of law, worsening the situation of some categories of insurance premium payers in comparison with other categories;

principle refund of insurance premiums, which presupposes mainly public retribution. However, taking into account recent changes in pension legislation and the transition to individual (personalized) accounting for the purpose of assigning pensions based on the insurance length of the insured persons and the amount of their insurance contributions, we can talk about individual compensation and return of insurance payments (contributions) to their payers;

principle targeted use of insurance premiums to state social extra-budgetary funds in accordance with the objectives of the formation of specific funds. This principle stipulates the prohibition on the withdrawal of funds from one state social extra-budgetary fund for transfer to another similar extra-budgetary fund, except in cases expressly established by law. For example, among the funds used to form the Pension Fund of the Russian Federation, funds are provided from the State Employment Fund of the Russian Federation, which are used to reimburse early pensions for the unemployed.** In addition, in accordance with this principle, a ban is established on the withdrawal of funds from extra-budgetary funds into the budget. This is especially important in conditions of chronic budget deficit, when not only additional financial resources are required to cover it, but also mobility in the redistribution of budget funds for the implementation of specific, particularly important expenditure items. However, other budget expenditure items may suffer from such a redistribution of budget funds. To prevent this from happening to the most important social needs of members of society, the state creates social extra-budgetary funds. The financial resources of these funds serve as a guarantee of ensuring the most significant social needs (pensions, benefits, etc.), since a ban is imposed on the redistribution and withdrawal of funds from these funds, and the insurance contributions themselves to state social extra-budgetary funds are classified as special mandatory (targeted) payments.

6. Contributions to state off-budget social funds.

The organization's settlements with state extra-budgetary social funds are accounted for in account 69 "Settlements for social insurance and security" in subaccounts: with the Social Insurance Fund (subaccount 69-1); Pension Fund (subaccount 69-2); Compulsory Medical Insurance Fund (subaccount 69-3).

Contributions to extrabudgetary government funds(account credit 69) are calculated according to insurance rates, the amounts of which are established federal law. Currently, the unified social tax makes up 26% of the wage fund, of which 20% goes to the federal budget, 2.9% to the Social Insurance Fund, 3.1% to the Mandatory Health Insurance Funds.

To account for deductions and deductions from wages, the following entries are used (Table 1):

Table 1

Correspondence of accounts for transactions of deductions and deductions from wages

1.11 Synthetic and analytical accounting wages and settlements with personnel for remuneration

The accounting department of the enterprise, along with the calculation of wages, bonuses, benefits due to employees, also organizes the recording of these amounts in the accounts accounting in the appropriate registers. For these purposes, a personal account is opened annually for each employee in the accounting department (form No. T-54a) (Appendix 1) and tax card(Form 1-NDFL), in which are entered general information about the employee (last name, first name, patronymic; position and place of work, appointments and movements, size tariff rate or salary, the nature of deductions, etc.) and accumulates information on wages, deductions and payments on an accrual basis over the course of calendar year. Personal account data is the basis for calculating average earnings when calculating vacation pay, for payment sick leave, benefits, payment of compensation upon dismissal, for calculating pensions.

The use of working time is recorded in time sheets (Appendix 2). Salaries are accrued in a personal account. Time sheets usually open at structural divisions organizations, they are used to record the use of working time of all categories of workers, to monitor compliance by staff with the established working hours, pay wages to them, and also obtain data on time worked. The timesheet is compiled in one copy by the timekeeper and submitted to the accounting department twice a month: to adjust the amount of payment for the first half of the month (advance payment) and to calculate wages for the month. Accounting for attendance at work and the use of working time is carried out in the time sheet using the continuous registration method.

In registers analytical accounting fixed total income and the amount of taxes withheld from employees. At the end of the year (beginning of the next), the accounting department is personalized, the data is provided to the Department of Taxation and Taxation for accounting for personal income tax and to the Pension Fund of the Russian Federation for accounting pension payments.

Information on accrued wages and deductions made is transferred monthly from personal accounts to payslip, and thus this document summarizes data on accrued amounts and deductions made for all employees of the enterprise.

The results of calculations of the amounts due to each employee for payment are most often transferred to the payroll, according to which the payment is issued. wage employees. But small and medium-sized enterprises can use a single payroll, which serves simultaneously to calculate wages and to issue amounts due to employees from the cash register. When issuing wages from the company's cash desk, each employee signs payroll.

For synthetic accounting of wages, passive balance sheet account 70 “Settlements with personnel for wages” is intended. On the credit side of the account, they reflect accruals for wages, benefits from contributions to state social insurance, pensions and other similar amounts, as well as income from participation in the organization, and on the debit side - deductions from the accrued amount of wages and income, the issuance of amounts due to employees and wages and income not paid on time. The balance of this account, usually a credit, shows the organization's debt to workers and employees for wages and other specified payments.

When issuing wages accounts payable enterprises to employees is repaid. The following entry is made in accounting for the amount of wages paid:

Debit of account 70 “Settlements with personnel for wages”

Account credit 50 “Cash desk”

The operation of calculating and distributing wages included in production and distribution costs is formalized as follows: accounting entry:

Debit of accounts 20 “Main production” (payment of production workers), 23 “Auxiliary production” (payment of labor to workers of auxiliary production), 25 “General production expenses” (payment of workshop personnel), 29 “Service production and farms” (payment of workers service industries and farms).

Credit to account 70 “Settlements with personnel for wages” (for the entire amount of accrued wages).

Calculation of wages for operations related to procurement and acquisition inventories, equipment for installation and capital investments are reflected in the debit of accounts 08 and the credit of account 70 “Settlements with personnel for wages”.

Temporary disability benefits and other payments from social insurance authorities reflect:

Debit of account 69 “Calculations for social insurance and security”

Accrued amounts of bonuses, financial assistance, allowances, wages for work performed at the expense of targeted financing and in the process of receiving non-operating or operating income are reflected in the accounting department of the enterprise by posting:

Debit accounts 91 “Other income and expenses”, 84 “ retained earnings (uncovered loss)", 86 "Targeted financing"

Credit to account 70 “Settlements with personnel for wages”.

The accrual of income to employees of an organization on shares and contributions to its property is recorded using the following accounting entry:

Debit of account 84 “Retained earnings (uncovered loss)”

Credit to account 70 “Settlements with personnel for wages”.

As workers go on vacation, the amounts actually accrued to them for vacation period written off as a decrease in the created reserve. In this case, the accountant makes the following entry:

Debit account 96 “Reserves for future expenses”;

Credit to account 70 “Settlements with personnel for wages”.

When calculating the amounts of annual and additional holidays accrued vacation amounts are included in the wage fund of the reporting month only in the amount attributable to vacation days in reporting month. If part of the vacation is transferred to the next month, the amount of vacation pay paid to employees for these days is reflected in the reporting month as an advance issued by posting:

Account credit 50 “Cash”.

IN next month this amount is included in the wage fund and is usually reflected as an accrual entry vacation amounts:

Debit accounts production costs or account 96 “Reserves for future expenses”

Credit to account 70 “Settlements with personnel for wages”

At in kind wages, i.e. issuance to employees as wages finished products, goods, etc., the enterprise makes up the following accounting entries:

1) Debit account 70 - Credit accounts 90, 91, for the amount of products issued, goods, materials in kind at sales prices including VAT and excise tax

2) Debit accounts 90, 91 - Credit accounts 43, 41, 10, for the production cost of finished products, actual cost goods and materials issued as payment in kind

Deductions from the amounts of accrued wages are written off from the credit of the corresponding accounts to the debit of account 70 “Settlements with personnel for wages”.

The issuance of wages and benefits is recorded using the following accounting entry:

Debit of account 70 “Settlements with personnel for wages”;

Account credit 50 “Cash”.

Wages not received on time are recorded in the following accounting entry:

Debit of account 70 “Settlements with personnel for wages”;

Credit to account 76-4 “Settlements on deposited amounts.”

The balance of unpaid wages (deposited amounts) after three days must be deposited in the bank's current account. This makes up the wiring:

Debit account 51 “Current accounts”;

Account credit 50 “Cash”.

Accounting for settlements with depositors is kept in the book of accounting for deposited wages, filled out according to the register of unpaid wages. The book is opened for a year. For each depositor there is allocated separate line, in which they indicate Personnel Number the depositor, his last name, first name, patronymic, deposited amount and notes on its issuance. Amounts remaining unpaid at the end of the year are transferred to new book, also open for a year. Subsequent payment deposited wages are carried out according to expenses cash order and reflected by wiring

Debit of account 76 “Settlements with different debtors and creditors"

Account credit 50 “Cash”.

Thus, the organization and maintenance of analytical and synthetic accounting at an enterprise is necessary, since their data is interconnected and allows, by analyzing the indicators of synthetic accounts, to prepare, for example, certificates for the amount of taxes withheld from the wages of workers and employees, to calculate temporary disability benefits, bonuses to all categories workers, etc.

Correspondence accounts for payroll transactions, other payments and deductions from accrued payments are presented in table. 2

table 2

Correspondence of accounts for payroll transactions, other payments and deductions from accrued payments

Chapter 2. Practical part

In the practical part, it is necessary to solve a problem based on conditional example Tekhremstroy LLC (main activity: construction and repair work, production and sale of doors, window units, skirting boards).

The organization carries out accounting in accordance with the Chart of Accounts for accounting financial and economic activities of associations, enterprises, organizations and instructions for its application, approved by the Ministry Finance of the Russian Federation dated October 31, 2000 No. 94 n (as amended on May 7, 2003), legislative and regulatory framework regulating accounting in the Russian Federation.

Per month, within the period established for receiving wages for the past month. The deadline for paying insurance contributions to the Employment Fund has not been established. IV. PROCEDURE FOR executing settlements with PERSONNEL FOR WAGES IN A MARKET ECONOMY Wages to employees of organizations in accordance with labor legislation are paid at least every half month within the time limits established...

Staff 8.1". We chose this one software also because it fully satisfies the requirements of modern accounting, personnel and tax accounting. 4.2 Automation of accounting of settlements with personnel for wages in MS-Company LLC The user’s work in the program “Salaries and Personnel Management 8.1” edition consists of entering and processing information...