Mgbawa na-elekọta mmadụ mkpuchi na mmezi: wiring, ọdịdị, mma, oditi na aza ajụjụ ngụkọta oge nke na-elekọta mmadụ mkpuchi na ọdịmma

Modern otu bụ mmeko. A na narị afọ gara aga ndị mmadụ nwere ike na-nrọ nke a "na-elekọta mmadụ ngwugwu". Ịtụ ụtụ isi na ụgwọ ndị ọzọ adịghị agba àmà dịghị uru maka mfe arụ ọrụ ndị mmadụ. N'ime afọ, ihe agbanweela. N'ezie, ugbu a na usoro nke na-elekọta mmadụ nche abụghị ndị zuru okè, ma ọ dị adị. Banyere nke a, ọ bụla eze n'ọrụ nwa amaala na-echekwa ọzọ nke ego gọọmenti etiti ego. The ozi nke ngụkọta oge na nyefe nke ego, dị nnọọ ka na-elekọta mmadụ ego, e kenyere na-arụrụ ọrụ n'ubu. Aza ajụjụ maka elekọta mmadụ mkpuchi na mmezi - otu n'ime ndị kasị nnukwu arụmọrụ. Ka anyị tụlee ya na ihe zuru ezu.

Gịnị bụ insurance uru?

Dị na iwu nke Russian Federation kere atọ pụrụ iche na etiti anya-mmefu ego ego na-elekọta mmadụ ọrụ na ụmụ amaala: na-elekọta mmadụ nche, nlekọta ahụ ike na ezumike nka (FSS, HIF MHI na PF, karị). Kwadoro Nyefe a ụfọdụ ego ndị ọrụ ha ọ bụla nke na-enweghị ego.

Na mkpuchi bụrụ na mkpa ego na-eme ka ịkwụ ụgwọ otu onye nwere ụfọdụ insurance oge. Ịnata n'aka Oputakwara site akụkọ na-arụrụ ọrụ.

Account maka mwekota nke na-elekọta mmadụ ịkwụ ụgwọ

Aza ajụjụ maka elekọta mmadụ mkpuchi na mmezi a na-eme na-eji akaụntụ 69. O nwere ifịk-n'ezinụlọ Ọdịdị. Onyinye onye ọ bụla nke na-abụghị mkpata na mmefu ego na-emeghe sub-ndekọ:

• 69/01 "mgbawa na FSS";
• 69/02 "Settlements na PF";
• 69/03 "Settlements na HIF."

Iji mepụta nchekwa ọha onyinye maka ọrụ - ọrụ nke enterprise. Na nke a, site na "Settlements na-elekọta mmadụ mkpuchi na ọdịmma" - akpan owo ma ọ bụ ibu itule? Ọtụtụ mgbe, ndị data na-dere naanị ke n'ezinụlọ, ma ọ bụ omume na-egosi na ndị akpan owo, mgbe nile efu nke nọ n'ọrụ-n'ezinụlọ nakwa nke ikpeazụ itule nwere ike na-etolite ọ bụla nke ụgwọ ahụ.

Amụba ego nke onyinye na FSS, HIF na PF, nakwa dị ka accrual nke ego na-egosi 69. On-emefu ego n'akụkụ uru gosiri na ndị na-eri ihe ndekọ mmezi pesonel, ie. E. Iji na debit nke otu ihe ndekọ, nke na-egosipụta ego nke ụgwọ ọrụ . Maka isi mmepụta ọrụ debit nke 20, o ga-eji maka ndutịm - 26 Merchants Debit debited ịkwụ ụgwọ nke na-elekọta tax site 44 ụgwọ.

Mgbe na-akwụ ụgwọ ichekwa na-elekọta mmadụ nche nke ọrụ site 69 debited, si otú ajụjụ egosiputa usoro nke mmejuputa iwu-nke nkwa ime ugbu a.

The ọrụ nke allocations na FSS

Social Insurance Fund - nke abụọ kasị ukwuu na Russia. E na-akwakọba ego remitted site atụ ụtụ isi gafee mba. Part nke ego ego site na steeti. Ebe ka ego site na nke a ego? N'ihi na FSS, mmadụ nwere ike enweta ụgwọ na ikpe nke ọnwụ nke ego n'ihi na ọnọdụ nke nwere nkwarụ:

• ọrịa;
• ime na ịmụ nwa;
• ilekọta arịa ọrịa ikwu;
• ulo oru mmerụ.

Ego na-na-eji ndị Fund maka elekọta mmadụ na mmepe na ego kwụsie ike FSS.

Òtù nke-elekọta mmadụ mkpuchi onyinye

Mgbe peerolu amalite akaụntụ mmezi nke na-elekọta mmadụ mkpuchi na ọdịmma. The ego na-arụrụ ọrụ ga-akwụ onye na-arụ a kwa ọnwa ndabere n'ụdị ego maka mmezu nke ibu ọrụ bụ tax isi n'ihi na ngụkọta oge nke onyinye insurance ego. N'ihi na òtù n'itinye nkịtị tariffs, 2016 FSS ọnụego bụ 2.9%. Kpebisie na n'awa ole kwa afọ ego nke tax na-adịghị ebubo. N'ihi na ugbu a afọ ya bụ hà 718 puku. P.

The na-arụrụ ọrụ na iwu ji gbakọọ ego nke mkpuchi adịchaghị, nakwa dị ka na nyefee ya na 15 ụbọchị na-eso akuko ọnwa. Onye ọ bụla nkeji iri na ise, a iwu kwadoro gēweta a akụkọ na FSS, bụ nke nwere ozi na nweworo na akwụ ụgwọ ngwaọrụ metụtara-elekọta mmadụ mkpuchi. Report Ụdị 4-FSS nyere ndị e nyere ikike ahụ dịghị mgbe e mesịrị karịa nke 20 ụbọchị na-eso akuko iri na ise. Ọ bụrụ na akwụkwọ na-nyere na electronic ụdị, ụbọchị ikpeazụ nke nnyefe edepụtara 25 nọmba. The mkpa inye a akụkọ tupu nwere ike ime na ikpe nke na-akwụ ụgwọ si Fund maka akwụ ụgwọ na njuputa ego.

GOSIRI gbakọọ kwa ọnwa nkeji nkeji na FSS

Aza ajụjụ maka elekọta mmadụ mkpuchi na mmezi a rụrụ mgbe peerolu. Iche a hypothetical ọrụ X bụ otu isi osisi n'ihi na mmepụta nke chocolate. Ọ bụ ya bụ ụgwọ ọrụ ego nke 22 puku. P. Ọ dị mkpa iji chọpụta ego nke onyinye Social Insurance Fund, nke na-arụrụ ọrụ na iwu ji ya kwụọ ụgwọ maka ya ọrụ. Ego-agbaso a n'ụzọ kwụ ọtọ usoro:

1. Gbakọọ ego ka enyocha: 18 000 × 2.9% = 522 p.
2. Enyocha na FSS: AT 20 Km 69,01 ka 522 rubles.
3. Ego nyefe na Social Insurance Fund: Dr 69,01 Km 51 ka 522 rubles.

N'otu oge ahụ na ụlọ ọrụ mezuru a nkwa na-elekọta mmadụ mkpuchi enweta ego maka gara aga ọnwa.

Onyinye ego ezumike nká

Ọrụ niile na-eto eto na okenye ndị mmadụ ziri ezi ka a ala agadi. Pension enweta ego na-arụ ọrụ nke na amaala "akwakọba" maka otuto nke ụgwọ ezumike nká n'ihi ya na agadi. Dị ka onyinye maka FSS mgbawa na-elekọta mmadụ mkpuchi na ọdịmma na okwu nke ego ezumike nká onyinye imecha nke na-arụrụ ọrụ.

Na 2016, na onyinye ọnụego na ụgwọ ezumike nká ego maka general tarifu bụ 22% nke na-arụ na-akpata. Amachi kwa afọ uru nke enwetakwa site nke ịkwụ ụgwọ na-ọdịda, ọ bụ 796 puku. P. Na ego uku a size na gbakọọ 10%, nke nwekwara ga-depụtara na PD.

Ke adianade onwe-ngụkọta oge na ngụkọta oge nke ugwo na ego ezumike nká ego, na-arụrụ ọrụ na-chọrọ na-enye ndị na-esonụ ụdị nke na-akọ na okwu ahụ guzosie ike site iwu:

• ụdị BCR-M na onye data nke ndị ọrụ chie n'ọrụ (aha, SNILS nọmba) - kwa ọnwa na ọ bụghị mgbe e mesịrị ka 10th ụbọchị;
• etolite IGBOB-1 - ka onye ọ bụla nkeji iri na ise nke 15th ụbọchị nke ọnwa nke abụọ nke ajụjụ na nkwadebe akwụkwọ na na nke 20 ụbọchị na electronic ụdị.

IGBOB-1 akụkọ nwere ihe ọmụma zuru ezu na-akwụ ụgwọ na Ọzọkwa ebubo ichekwa, udu na nke mgbawa na-mere, nakwa dị ka insured data. Ụdị bụ a amanyere bụ iwu nke akwụkwọ niile ụdị nke òtù (gụnyere simplified tax usoro, na OCHO UTII).

GOSIRI gbakọọ ego ezumike nká onyinye

Onyinye na Pension Fund bụ isiokwu ajụjụ mmezi nke na-elekọta mmadụ mkpuchi na ọdịmma. The dapụtaara na-mere mgbe peerolu. Ka ihe atụ, remuneration nke azụmahịa enterprise ego bụ 16 puku. P. Onyinye penshion ego site n'ozuzu ọnụego na nke a bụ: 16000 × 0.22 = 3520 rubles.

Dọtara wiring: AT 44 KT 69,02 na 3520 p. Nyefee nke ego na ụgwọ ezumike nká ego na-esonyere ide: Dr 69,02 Km 51.

Ebubo nke n'elu-ịgba ichekwa ego

Ugbu a anyị na-eme a onyinye na ngụkọta oge nke PF ọrụ na-enwetakwa ihe karịrị 796 puku. P. kwa afọ. Deputy. Chief ọkọkpọhi a ofu ego n'okpuru a nkwekọrịta nke 70 puku. Rubles kwa ọnwa. Ole ga ị chọrọ ịkwụ ụgwọ na ụgwọ ezumike nká ego maka ndị na-arụ? mgbawa:

• 796 000 ÷ 12 = 66 333 rubles. - Amachi ego nke ụgwọ ọrụ kwa ọnwa maka ịkwụ ụgwọ na ọnụego nke 22%;
• 66333 × 0,22 = 14,593 p. - ego nke ụgwọ ezumike nká onyinye na kacha allowable ụgwọ;
• 70 000 - 66 333 = 3667 p. - karịa karịa ego nke ego;
• 3667 × 0,1 = 367 p. - ugwo ego-ịgba na 10%;
• 14 593 + 367 = 14 960 p. - ngụkọta ego nke onyinye penshion ego na n'oge gara aga ọnwa.

Iji otu ibu FSS enwetakwa ga-ekenye naanị ego adịghị nnọọ 718 puku. P. kwa afọ (59,833 kwa ọnwa). Na quantities uku ọnụego nke na-elekọta mmadụ nche, n'adịghị ka PD bụ hà 0%

Medical nkwado nke ụmụ amaala

The ikpeazụ ugwo na gọọmenti etiti Social Fund bụ a mkpuchi ahụike. Ya edidu na-enye ohere nwa amaala na-enweta free ruru eru ọgwụ. Allocations ka FFOMS mere kwa ọnwa, na dum ego nke ego na bụ. E. The taxable anọru ụdị deductions-adịghị nyere. Ke ofụri ofụri, na iji ọnụego ike mkpuchi bụ 5.1%. na-enyefe data gosiri na nkwupụta nke IGBOB-1, nke a na-enyefe na ụgwọ ezumike nká ego.

Kọwaa ego nke deductions na FFOMS na ndị ọzọ na-elekọta mmadụ ego maka ihe atụ: ọrụ ụgwọ nke bụ isi mmepụta bụ 36 puku rubles .. Dozie na-elekọta mmadụ mkpuchi na ọdịmma. The dapụtaara ga-mere dị ka ndị a:

1. 36000 × 2.9% = 1044 p. Am 20 Km 69,01 - enyocha na FSS.
2. 36000 × 22% = 7920 p. Am 20 Km 69,02 - Assessment nke Pension Fund.
3. 36000 × 5.1% = 1836 p. Àna 20 Km 69,03 - enyocha na FFOMS.

Nyefee nke ego ego na-egosi na Ndenye: Dr 69,01, 69,02, 69,03 Km 51.

The ojiji nke ala tariffs

Iji belata udu ịkwụ ụgwọ na-elekọta mmadụ ego ke 2016 nwere ike na-atụ anya ụfọdụ ulo oru. The ọnọdụ-hụrụ na-depụtara na Tax Usoro. The table-egosi na ụlọ ọrụ na preferential udu nke na-elekọta mmadụ ego, nke nwere ike na etinyere ya.

Year site afọ, e nwere ihe mgbanwe na mma nke mmezi nke na-elekọta mmadụ mkpuchi na ọdịmma. Ọ na-emepụta a ọnụ ọgụgụ buru ibu nke uru maka ọrụ, na-agba ha ume na ezi okwukwe na-akwụ ụgwọ "na-elekọta mmadụ na mmemme."

Control mgbawa maka FSS, FS na FFOMS

Dị ka ihe ọ bụla ọzọ nnyocha data, oditi mmezi nke na-elekọta mmadụ mkpuchi na ọdịmma ihe bụ akụkụ nke ajụjụ nzukọ. Ebumnobi bụ isi na-achụ ná mma nke na ọnụ ọgụgụ na n'ezie ụkpụrụ na-elekọta mmadụ ịkwụ ụgwọ gọọmenti etiti ego, a na-ewere na Inweta nke iguzosi ike n'ihe isi n'ihi na mgbawa mgbawa onwe ha ego nke na-elekọta mmadụ na onyinye e dekọrọ na-aza ajụjụ registers na akuko akwụkwọ.

Auditor gbanyeere ego na-elekọta mmadụ mkpuchi, ga ntị ka iguzosi ike n'ihe:

• ngụkọta oge nke ụgwọ ọrụ;
• itinye tariffs ;
• accrual nke uru na-efu nke gọọmenti etiti na-elekọta mmadụ ego;
• ajụjụ ndia ikwado Nchaji na nyefe nke insurance premiums;
• general Ledger data na grafụ "mgbawa na-elekọta mmadụ mkpuchi na obi iru ala" na akaụntụ itule nke 69;
• akuko akwụkwọ na-elekọta mmadụ mkpuchi na timeliness nke ha na-erubere ndị mkpa ọchịchị.

Ngụkọta oge, ngụkọta oge na ojiji nke ụmụ amaala 'nche mere na ndabere nke a pụrụ ịdabere na data na ego nke ego na ọnụnọ nke ezi ihe mere itinye belata udu, efu udu, ma ọ bụ nke zuru ezu enweghị enyefe. N'ọnọdụ nyere iwu, ụlọ ọrụ nwere ike mgbe niile ịgụ na a nkwụghachi nke n'ụzọ gabigara ókè na-akwụ ụgwọ ego na ego. Ihe kachasi mkpa mmezi nke na-elekọta mmadụ mkpuchi na ọdịmma - iji chebe ndị bi na na ike inye nkwado na ndị kacha mkpa ọnọdụ, mgbe ọ bụghị bogbuo prohibitive riri ego entrepreneurial nke.