Advice 1: How to calculate arrears in the FSS

Arrear is the amount of premiums not paid by the organisation in established by the legislation. In this case, in addition to the arrears, you will need to pay penalties.
How to calculate arrears in the FSS

Calculation and recovery of the amount of arrears

Arrears in insurance contributions for the reporting period consists of the following amounts: balance outstanding at beginning of the period, plus the amount of accrued premiums for the period minus the amount of paid contributions. Arrears included in the total arrears in the FSS. To calculate the need of arrears outstanding at the end of the month (not period end) deduct charges during the last month. The number you specify in the form "4-FSS" financial statements in the appropriate line "arrears". With this amount the social security Fund accrues penalties and interest.

Tax laws, the allotted maximum period for collection of arrears identified. It is calculated in the following way. The beginning of the report is the date it was found, it added time to the issue of claim for payment, the period for voluntary payment, time on incontestable collection, the time for appeal to the court. The claim for payment of arrears to the social insurance Fund is directed by the Supervisory authority within three months from the date of its discovery. The obligation to pay payment is considered executed from the date of provision of Bank payment orders for transfer of funds to the Federal Treasury. The recognition of uncollectible arrears and debt forgiveness is possible only on the basis of the corresponding judicial act.
The claim for payment of arrears should be completed within ten calendar days from the date of its receipt.

Penalties: calculation, reflection in accounting

Fines are charged in case of late payment of contributions for each calendar day of delay, they are required to pay, except due to the payment of amounts owed. Penalties for each day of delay calculated as a percentage of the amount of arrears, an interest rate equal to one three hundredth of the current refinancing rate of the Central Bank. Penalties are listed in the FSS simultaneously with the payment of insurance premiums and after payment of premiums in full.
The amount of arrears and fines may be levied for FSS account funds and property of the insured.

In accordance with the second paragraph of article 270 of the Tax code, for the purposes of calculating income tax expenses in the form of fines and other sanctions transferred to extra-budgetary funds should be taken into account when determining the tax base. In accounting the accrual of penalties is reflected in the following posting: the Debit of account 99 "Profits and losses", the Credit 69 "Calculations on social insurance and maintenance". Payable interest in accounting has no effect on the value of the financial result, they do not change the value of the tax base. Therefore, in accordance with Regulations for accounting 18/02, the difference in accounting and tax accounting for these sums do not arise.

Advice 2: How to calculate interest on insurance premiums

For the calculation of fines for insurance contributions will need to source data such as date of occurrence and the planned repayment of debt, arrears and the refinancing rate in the period from the deadline for payment of the premium until the day when he was actually listed in one or another extra-budgetary Fund.
How to calculate interest on insurance premiums
You will need
  • - the date of the debt and its planned repayment;
  • - arrears;
  • - the refinancing rate in the period until the last delay.
Unlike taxes, in which case interest is charged from the day following the late payment including the down payment, the late payment of premiums begins on the expiry of the deadline of their payment for the year. This date is the 31 December. And if you do not fit into this framework, interest you should be charged from January 1 next year. If the Pension Fund of the Russian Federation has counted you interest on advance payments and you have paid responsibly, the Fund should get the money back or take to offset your future payments.
The rest of the solver is the same as with taxes. You must determine the date when you plan to repay the arrears. While fines are charged for all calendar days from the date of occurrence of delay, including weekends and holidays, from 1 January to the last day before the transfer of payment, inclusive. For the day of payment penalties is not considered.
The compulsory component of the calculation serves as the refinancing rate in force at the time, yet lasted your overdue contributions. If it has changed, will have to break up the time periods of each rate value and calculate the sum of penalties for each separately, and then add up the results. Refinancing rates for different periods can be found on the website of the Central Bank of the Russian Federation.
In the presence of all required performance penalty is calculated by the following formula: Interest = Arrears on contributions * Number of days overdue * refinancing Rate / 100 * 1/300.
There are also more simple variant - to use the online calculator penalties on the website of the journal "the accountant" ( Enter in the corresponding field the date of the insured debt and the expected repayment, the arrears amount and click "Calculate".

Advice 3: How to calculate sick leave in 2016

The employer must pay the employee for sick leave. The procedure for calculating a hospital in 2016 has a number of nuances that must be considered.
How to calculate sick leave in 2016
You will need
  • - information on the amount of earnings over the past two years;
  • - data on number of days of illness.
For calculation of sick benefits in 2016, you must have information about the total income for the past two years (2014-2015). This includes all payments (salary, bonuses, allowances) made to an employee subject to personal income tax. Received the annual amount of income to be compared with the limit values, from which contributions are paid to the social insurance Fund. In 2014 624 thousand rubles, in 2015 - 670 thousand. If the annual income turned more than the specified values, then the calculation is carried out based on them.
Calculate the average daily earnings. The size of the income for the two years must be divided by 730 (number of days). The resulting value compare with the average daily minimum earnings, which in 2016 is set at 203,97 R. It is obtained based on the new minimum wage in R. 6204 for the current year. When comparing daily average and minimum earnings to be paid shall be the greater value. Also note that the average earnings per day should not exceed 1772,6 R.
Obtained the average daily earnings, multiply by the number of days of illness and the percentage depends on the employee's seniority and type of hospital. If an employee is ill he when experience more than 8 years hospital is paid 100%, from 5 to 8 80%, up to 5 years - 60%. When the professional disease is paid 100% of average daily earnings.
When paying for sick care child has the following percent. Outpatient care for a child under the age of 15 for the first 10 days of the payment depend on the experience: 100% - more than 8 years, 80% - from 5 to 8, 60% - up to 5 years. After 10 days, the uniform rate is applied - 50%. When caring for a sick child in the hospital and care for a family member older than 15 years shall enjoy the same interest as when sick pay when illness of the employee, depending on seniority.
If a worker fell ill himself, from the fourth day of the disease, the hospital pays the FSS, the first three days - the employer. If the employee took sick leave to care for family members, FSS is compensated by the benefits from the first day.

Advice 4: How to calculate the worker's employment

What is considered experience, and why we need it? First of all, it depends on the amount of sickness benefit, the value of old-age pension. In addition, the duration of the special experience ofa (e.g., continuous experience working in the industry for a single site) gives the right to receive employee benefits, compensation, wage supplements. It is very important to make it count.
How to calculate the worker's employment
To date:
• special experience. Calculation of special experienceand is in accordance with the Provisions established in the industry, organization, enterprise. As a rule, they details the manner of counting such experience.
• insurance experience (total period of employment, services, public works, etc., within which the premium paid to the social insurance Fund, pension Fund).
In the calculation of the insurance experienceand for the payment of sick leave are considered periods of payment of insurance premiums in the FSS. In the presence of the insurance experienceand 8 years or more, paid sick leave is 100%.
For calculation of the insurance experienceand in the appointment of the labour pension are taken into account the periods of paying contributions to the pension Fund. In article 11 of the Federal law "About labour pensions in the Russian Federation" there is a full list of periods that are included in the insurance experience in addition to periods of employment.
Experience is considered on the basis of the employment records of the employee. In that case, if some periods of work, service, etc. the worker is not recorded in the work book, the reason may be:
• employment contract;
certificates of the established form confirming the periods of work or service;
• information on the transfer of contributions to the pension Fund and social insurance Fund, etc.
In order to properly calculate the experience, you can use special software. They contain basic rules for the calculation of the insurance experience.
And it is possible to count manually. In order to avoid errors, remember that when you calculate every 30 days are considered as month and 12 months a year.
Consider the example: date of employment – 26.12.2006 g, the date of dismissal – 14.03.2009, the end date and subtract the initial.
Start with days out of 14 you need to subtract 26. To do this, taking the 1 month (30 days). The result: 44-26=18дн.
Then count the months from 2 (one month left in the calculation of days) subtract 12. To do this, take 1 year (12 months). Total: 14-12=2 month.
In conclusion, consider the years: 2009-2006-1=2 years.
After calculations it turned out that the experience for the period amounted to 2years 2 month 18дн.
The total experience is determined by the above method (since days) by adding experienceto her for the period.
For example, 2G 2m 18дн + 4y 10m 03дн + 4m 5L 21дн =12L 05M 12дн.
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