Ubalo kwi-inshorensi yoluntu kunye nolondolozo: iintambo zombane, indalo, uphuculo, zophicotho kunye accounting yokubala inshorensi zentlalo ntle

uluntu lwale mihla ayeba. A leminyaka eyadlulayo abantu liphupha nje i "iphakheji ekuhlaleni". Ukuhlawula irhafu kunye nezinye iimali bangawuhambeli ngenelo kubantu ezilula esebenza. Ukutyhubela iminyaka, izinto zitshintshile. Kakade ke, ngoku inkqubo yokhuseleko loluntu asinto egqibeleleyo, kodwa ikhona. Kule meko, ummi ngamnye abaqeshwe ngokusemthethweni igcina ngaphezulu imali kwi-mali yase. Ubizo yokubala kunye nokudluliselwa kwemali, kanye njengokuba nemali lwentlalo, eyabelwe emagxeni somqeshi. Accounting ukuze-inshorensi yoluntu kunye nokugcinwa - enye imisebenzi kakhulu ninzi. Makhe siqwalasele ngokweenkcukacha.

Ziziphi iingenelo-inshorensi?

Ukungqinelana nomthetho we-Russian Federation wadala imali off-mali ezintathu ezikhethekileyo federal kwiinkonzo zoluntu abemi: ukhuseleko loluntu, unonophelo lwempilo kunye neemali zomhlala-phantsi (FSS, HIF MHI kunye PF, ngokulandelelanayo). Iqumrhu idlulisela isixa esithile kubasebenzi babo ngamnye mali.

Kwimeko-inshorensi-mali efanelekileyo wenza iintlawulo umntu ukuba unalo ixesha elithile inshorensi. Ukwamkela kuthetha kwakhona lwenzeka kwi-akhawunti kumqeshi.

Akhawunti nokuhlanganisa iintlawulo zentlalo

Accounting ukuze inshorensi kwezentlalo kunye nokulondolozwa lwenziwa usebenzisa i-akhawunti 69. Yena isakhiwo esebenzayo-kwisixando sokwenziwa. Igalelo iyileyo mali non-mali open sub-akhawunti:

• 69/01 "Ukubala kunye FSS";
• 69/02 "zokuhlala kunye PF";
• 69/03 "zokuhlala kunye HIF."

Ukwenza iminikelo yokhuseleko loluntu ukulungiselela umsebenzi - imbopheleleko lweshishini. Kulo mzekelo, ngokuthi "zokuhlala kwi-inshorensi yoluntu kunye nentlalontle" - i-asethi okanye liability balance? Amaninzi, idatha zibhalwa kuphela isixando, kodwa kusenokwenzeka kwaye kuboniswe asethi, emva kokuba zonke iindleko lentsalela esebenzayo-eyimpumelelo yokugqibela uhlobo nayiphi na inxalenye yalo mthetho.

Ukwandisa inani iminikelo FSS, HIF kunye PF, kwakunye ngolwangezelelo akhawunti mboleko zibonisa 69. Kwicala inkcitho ixabiso kubonisiwe kwi-akhawunti iindleko kubasebenzi yesondlo, okt. E. To-debit le akhawunti efanayo, abonisa inani umvuzo . Kuba engundoqo abasebenzi yemveliso debit ka 20 iza kusetyenziselwa zolawulo - 26 Abarhwebi debit zitsalwa intlawulo yerhafu loluntu yi-44 bill.

Xa kuhlawulwa imali kukhuseleko loluntu yabasebenzi 69 zitsalwa, ngaloo mali ibonisa inkqubo ukuphunyezwa izibophelelo ngoku.

Indima ulwabiwo FSS

Insurance Fund Social - yesibini ngobukhulu eRashiya. Kukho efunde imali bazixolelwe ngabarhafi kwilizwe liphela. Inxalenye yale mali ngemali ngurhulumente. Phi imali kule ngxowa-mali? Ngenxa FSS, umntu angafumana imbuyekezo kwiimeko ngelahleko yengeniso ngenxa imeko abakhubazekileyo:

• izifo;
• ekhulelwe naxa ezala;
• ukunakekela abagulayo izihlobo;
• ukulimala industrial.

Iimali nazo ezisetyenziswa yi-mali zophuhliso lwezentlalo uzinzo kwezemali FSS.

Umbutho ka iminikelo imigalelo

Emva payroll iqala kuhlawulwa i-akhawunti ye-inshorensi yoluntu kunye nentlalontle. Isixa ukuba umqeshi uya kuhlawula umsebenzi qho ngenyanga ngokohlobo ingeniso inzaliseko izibophelelo Sisiseko irhafu ukubala oyifaka kwiingxowa-inshorensi. Kwimibutho efaka iirhafu eziqhelekileyo, i-2016 FSS rate yi-2,9%. Eqingqwe aze anciphise mali yengeniso yonyaka apho irhafu singabalelwa. Kulo nyaka umiyo ke ilingana 718 lamawaka. P.

Umqeshi unyanzelekile ukuba ukubala inani ipremiyamu inshorensi, kwakunye ukutshintshela kwi-15 ngenyanga elandelayo ingxelo. kwikota nganye, iziko elisemthethweni nosondeza ingxelo FSS, equlethe ulwazi izixhobo ezingathathwanga kuze ize ihlawulwe ezinxulumene-inshorensi yoluntu. Report Form 4-FSS enikezelwe kwiqumrhu ogunyazisiweyo ungadlulanga umhla wama-20 zilandelayo kwikota kwengxelo. Ukuba la maxwebhu zinikwe nge-elektroniki, ngomhla wokugqibela lonikezelo idweliswe inombolo 25. Imfuneko ukunika ingxelo kwangaphambili kunokwenzeka xa imbuyekezo kwi Fund ukuba ihlawulwe imali eyintsalela.

UMZEKELO ukubala izavenge zenyanga kwi FSS

Accounting ukuze inshorensi kwezentlalo kunye nokulondolozwa yenziwa emva payroll. Thelekelela ukuba umqeshwa X ezingenzeka ulilungu sisityalo ephambili ekuveliseni tshokoleti. Waye ke umvuzo kwi-mali ka-22 amawaka. P. Kuyimfuneko ukuqinisekisa ukuba isixa igalelo kwiNgxowa-mali ye-Inshorensi Social, apho umqeshi unoxanduva lokuhlawula ngomqeshwa yayo. Accountant ibambelela kulandelelwano eqondile:

1. Bala isixa kuvavanywa: 18 000 × 2.9% = 522 p.
2. Ihlolwe kwi FSS: AT 20 Km engange 69,01 ukuya 522.
3. mali Udluliselo kwi Fund Insurance i-Social: Dr 69,01 Km engange-51 ukuya 522.

Ngelo xesha linye inkampani iye lizaliseke ukuzinikela kwingxowa-inshorensi yoluntu kule nyanga iphelileyo.

Iminikelo kwi Pension

Eyabe yonke kwasebuncinaneni bakhe, nabantu ubomi abadala Sifanele kwiminyaka obutofotofo ubudala. ingxowa-mali yomhlalaphantsi isebenza ukuze ngummi "emfono 'ukuba ngubani omkhulu ye pension ngenxa kuye ebudaleni. Njengoko iminikelo ukuba izibalo FSS kwi-inshorensi yoluntu nentlalontle ngokwemiqathango iminikelo pension unolawulo olugqityiweyo lwe ngumqeshi.

Ngo-2016 izinga igalelo kwingxowa-mali yomhlala-phantsi ngenxa lwamaxabiso jikelele yi-22% yomvuzo womqeshwa. Nciphisa ixabiso yonyaka ngengeniso apho iintlawulo anikwa, ukuba amawaka 796. P. Xa isixa-mali esingaphezulu le ubukhulu ubalwa-10%, nto leyo nayo kufanele ukuba zidweliswe kule PD.

Ukongezelela self-ukubala nokubalwa sokuhlawula kwingxowa-mali yomhlala-phantsi, umqeshi kufuneka ukuba unike ntlobo zilandelayo kweengxelo imiqathango emiselwe yi mithetho:

• uhlobo BCR-M kwiinkcukacha zobuqu abasebenzi abaqeshwe ngokusesikweni (igama elipheleleyo, SNILS inani) - kamva ngenyanga kwaye hayi ngaphezu kosuku lwe-10;
• Ifomu RSV-1 - ukulungiselela ikota nganye ngomhla we-15 kwinyanga yesibini ye-accounting ekulungiseleleni iphepha ngomhla wama-20 kwi-elektroniki.

ingxelo RSV-1 iqulethe inkcazelo eneenkcukacha malunga imali ehlawulweyo kwaye ngaphezu icala, irhafu apho yenziwa izibalo, kwakunye data insured. Ifom luxwebhu inyanzelekile ukuba zonke iintlobo imibutho (kubandakanywa nenkqubo irhafu lula, kwaye OCHO UTII).

UMZEKELO ukubala iminikelo yomhlalaphantsi

Igalelo kwi Pension Fund kuxhomekeke accounting kokuhlaliswa ye-inshorensi yoluntu kunye nentlalontle. Le ukuthumela kwenziwe emva payroll. Umzekelo, ukuba umvuzo lombali nezentengiselwano yi-16 amawaka. P. Igalelo kwingxowa-mali yomhlalaphantsi izinga jikelele kule meko: 16000 × 0.22 = 3520 engange.

kweentambo Iqulunqwe: AT 44 KT 69,02 ngo 3520 p. Ukudluliselwa kwemali kwingxowa-mali yomhlalaphantsi ihamba ngokubhala: Dr 69,02 Km 51.

Imirhumo iimali ngentla-umda yengeniso

Ngoku senze igalelo nendlela ekubalwa ngayo umsebenzi PF neholo abangaphezu kwama-796 amawaka. P. ngamnye ngonyaka. USekela. OyiNtloko ufumana ingeniso fixed phantsi kwesibophelelo 70 lamawaka. Engange ngenyanga. Yimalini Kuya kufuneka ukuba uhlawule le mali yomhlalaphantsi ukuba umsebenzi? Kubala:

• 796 000 ÷ 12 = 66 333 engange. - Nciphisa inani umvuzo ngenyanga nganye kweentlawulo ngomlinganiselo 22%;
• 66333 × 0,22 = 14,593 p. - isixa iminikelo ipenshoni ngesixa umvuzo eliphezulu avumelekile;
• 70 000 - 66 333 = 3667 p. - sidlula esona sixa kwengeniso;
• 3667 × 0.1 = 367 p. - intlawulo yomvuzo-umda kwi-10%;
• 14 593 + 367 = 14 960 p. - inani lilonke igalelo kwingxowa-mali yomhlalaphantsi kwinyanga edlulileyo.

Kule ubungakanani FSS holo kwabelwa kuphela mali esingekho ngaphezulu kwamawaka 718. P. ngonyaka ngamnye (59,833 ngenyanga nganye). Kunye nezixa edlula izinga lokhuseleko loluntu, ngokungafaniyo PD ilingana no0%

inkxaso Medical kwabahlali

Intlawulo yokugqibela federal Fund Social i-inshorensi yezonyango. Ubukho balo ivumela abemi bafumane ezamahala unyango abafanelekayo. Izabelo ukuba FFOMS wenza ngenyanga, kunye yonke imali yengeniso na. E. Umda erhafelwayo ngenxa yale hlobo ezibanjwayo hayi enikiweyo. Ngokubanzi, izinga ukuze-inshorensi yezempilo yi 5.1%. kugqithiso data aboniswe kwiingxelo ze-RSV-1, nto leyo iqeshiswa kwingxowa-mali yomhlalaphantsi.

Chaza ubungakanani notsalo e FFOMS kunye nezinye iingxowa-mali zentlalo umzekelo: yomvuzo womqeshwa yemveliso yokuqala yaba 36 lamawaka engange .. Kumiseni kwi-inshorensi yoluntu kunye nentlalontle. iza kwenziwa ngolu hlobo lulandelayo ukuthumela:

1. 36000 × 2.9% = 1044 p. Am 20 Km 69,01 - zahlolwa kwi-FSS.
2. 36000 × 22% = 7920 p. Am 20 Km 69,02 - loVavanyo le-Pension Fund.
3. 36000 × 5.1% = 1836 p. Ngaba 20 Km 69,03 - zivavanywe FFOMS.

Ukudluliselwa kweemali kweemali kuqinisekiswa amangeno: Dr 69,01, 69,02, 69,03 Km 51.

Ukusetyenziswa lweerhafu asezantsi

Ukunciphisa iintlawulo zobuhlali mali zentlalo ngo-2016 singalindela amanye amashishini. Imiqathango ukuze babonwe zidweliswe kwi-Code Tax. Le tafile yamanani ibonisa indlela amaqumrhu kunye namazinga okutyumba lweentlawulo zentlalo, ezinokusetyenziswa.

Iminyaka ngeminyaka, kukho utshintsho kunye nokuphuculwa zokusonjululwa inshorensi lwentlalo-ntle. Oku kudala inani elikhulu neenzuzo ukuba abaqeshi, ukubakhuthaza ngomoya omhle ukuhlawula "Iinkqubo zentlalo."

izibalo Control for FSS, FS ne FFOMS

Njengazo naziphi na ezinye iinkcukacha uhlolo, zokuhlala uphicotho-inshorensi yoluntu nentlalontle yinxalenye yentlangano accounting. Injongo wabasukela uxolelwaniso ephambili yamanani kunye ngamaxabiso okwenene xa iintlawulo zentlalo mali federal, uthathwa ekufumaneni isiseko ukunyaniseka yobalo izibalo ngokwabo isixa iminikelo yentlalo ezibhalwe kwirejista mali kunye namaxwebhu ingxelo.

Auditor isifuba iintlawulo kwi-inshorensi yoluntu, kufuneka sinikele ingqalelo ukuthembeka:

• ukubala umvuzo;
• nokusebenzisa uluhlu lwamaxabiso ;
• accrual yezibonelelo ngeendleko mali zentlalo federal;
• iirekhodi zemali eqinisekisa ukubizwa kunye nokudluliselwa-inshorensi;
• data zeleja jikelele kunye neegrafu "Ubalo kwi-inshorensi kunye nokhuseleko loluntu" kwi eseleyo kwi-akhawunti ka-69;
• amaxwebhu kwi-inshorensi yoluntu kunye ukufaneleka ngokuzithoba kwabo kwabasemagunyeni abafanelekileyo ingxelo.

Ukubala, ukubala kunye nokusetyenziswa nokhuseleko unokwenziwa usekelwe ngedatha ethembekileyo kwi yimalini na umvuzo kunye nobukho izizathu ezilungileyo ukusebenzisa ngesaphulelo abemi ', kwiqanda irhafu, okanye ukungabikho ngokupheleleyo zodluliselo. Kwiimeko ezinikwe ngumthetho, inkampani angasoloko ukubala kwi ukubuyiselwa imali ihlawulwe ngokungafanelekanga apha kule mali. Umongo zokusonjululwa inshorensi lwentlalo ntle - ukukhusela abantu kunye nokubonelela ngenkxaso kwiimeko ezininzi kuyimfuneko, ngoxa nomthwalo ayabiza izimali ingxenye zoshishino.