69 calculations to the social. Accounting for social insurance and security payments

Account 69 "Calculations for social insurance and security" is intended to summarize information on calculations for social insurance, pension provision and compulsory medical insurance of employees of the organization.

Subaccounts can be opened to account 69 "Calculations for social insurance and security":

69-1 "Calculations for social insurance",

69-2 "Calculations for pension provision",

69-3 "Calculations for compulsory health insurance".

On subaccount 69-1 "Calculations for social insurance", calculations for social insurance of employees of the organization are taken into account.

On subaccount 69-2 "Calculations for retirement benefits" calculations are taken into account for retirement benefits of employees of the organization.

On subaccount 69-3 "Calculations for compulsory health insurance", calculations for compulsory health insurance of employees of the organization are taken into account.

If the organization has settlements for other types of social insurance and security, additional sub-accounts may be opened for account 69 "Settlements for social insurance and security".

Account 69 "Calculations for social insurance and security" is credited for the amount of payments for social insurance and provision of workers, as well as their compulsory medical insurance, to be transferred to the relevant funds. In this case, records are made in correspondence with:

accounts that reflect the calculation of wages - in terms of deductions made at the expense of the organization;

score 70 "Payments with personnel for wages" - in terms of deductions made at the expense of employees of the organization.

In addition, on the credit of account 69 "Settlements for social insurance and security" in correspondence with the profit and loss account or settlements with employees for other operations (in terms of settlements with guilty persons), the accrued amount of penalties for late payment of payments is reflected, and in correspondence with score 51 "Settlement accounts" - amounts received in cases of excess of the corresponding expenses over payments.

The debit of account 69 "Settlements for social insurance and security" reflects the transferred amounts of payments, as well as the amounts paid out of payments for social insurance, pensions, compulsory health insurance.

Account 69 "Settlements for social insurance and security"
corresponds with accounts

Application of the chart of accounts: account 69

• How to get back the overpayment of taxes and fees

  It is necessary to analyze account 68 "Calculations of taxes and fees". Having formed the analysis of the account according to the ... analysis of the account indicated in Fig ..., then in the "Grouping" tab, tick the "By subaccounts" checkbox and ... a certificate on the status of settlements for taxes, fees and insurance premiums ... are reflected on account 69 “Settlements for social insurance and security.” Similarly to account 68, we check the data on account 69. Fig. 3 ...

• How to reflect in accounting penalties and penalties for late payment of insurance premiums?

  Expenses are to be credited to the profit and loss account of the organization, except for cases ... in accordance with the Instructions for the application of the Chart of Accounts accounting financial and economic ... it is also indicated that on the credit of account 69 "Settlements for social insurance and security" in correspondence ... with a profit or loss account ... on account 99 "Profit and loss" in correspondence with account 69.. ..

• Reporting for 2016: on how to correctly take into account the annual clarifications of the Ministry of Finance

  Profit, it is reflected in the debit of account 99 "Profits and losses" and credit 96 "Reserves ... tax sanctions on them are reflected in the debit of account 99" Profits and losses ". Fines and penalties ... for social purposes, the development of production, etc. does not change the balance on account 84, and in no way ... the funds are reflected in account 76 "Settlements with various debtors and creditors" (letter from the Ministry of Finance ... is needed on account 69 "Calculations for social insurance and security", as before. Recording of a seminar on the topic "Insurance ...

• Correcting errors in accounting policies: estimated liabilities and values

  An entry on the debit of account 63 in correspondence with the corresponding accounting accounts of settlements with ... debtors 60 (62, 76, 66, 67, etc. ... and insurance premiums are reflected on the debit of account 96 and credit of accounts 70 "Settlements with staff on .. . wages ", 69 ..." Payments for social insurance and security ...

• How to create a vacation reserve for an au pair

  Credit account 70 "Payments with personnel for wages" and the corresponding sub-accounts of account 69 "Expenses for social insurance and security." So ... how accruals are made for ... production workers and managers ...

• Capital construction on its own: reflection in accounting

  The organization, on its own, at its own expense, carries out capital construction ... on the appropriate subaccount opened to account 08 "Investments in ... fixed assets". Corresponding accounts can be accounts 02" Depreciation of the main ... Settlements with suppliers and contractors ", 69" Settlements for social insurance and security ", 70" Settlements with staff on ... the corresponding reporting period for VAT based on the invoice the accrual is reflected ...

• Employee sickness benefit: calculation and accounting rules in 2019

  The flow of which was charged and paid insurance premiums for compulsory social insurance in case of a temporary ... billing period: in 2017 - 69,300 rubles; in 2018 ... earnings will amount to 230.14 rubles. ((69,300 + 98,700) rubles / 730 ... expenses were made at the expense of subsidies for financial security fulfillment of the state assignment ... using account 0 302 66 000 “Calculations of social benefits and compensation to personnel in ...

• Preparing to pay insurance premiums in a new way

  Deadlines and in full. To do this, check the balance of account 69 in ... set off into account upcoming payments on compulsory social insurance in case of temporary disability and in ... provision of social insurance against industrial accidents and occupational diseases. For information Calculation form for ... 2016 of the following activities: inventory of account 69, as well as verification of data compliance ...

• 2017 changes for budgetary institutions

  Personal income tax Insurance premiums Personalized accounting Accident insurance Tax on ... all types of damage are reflected in account 209.00 "Calculations for damage and other income" (subscribed ... separately for own income, subsidies, compulsory medical insurance funds and in temporary order (p. 69 ..., business trips); child care payments; insurance premiums; social and other payments to the population ... columns 5: "subsidies for financial support of the fulfillment of the state (municipal) task" "subsidies ...

• Vacation payment from the created reserve

  Social insurance is reflected in the credit of account 0 401 60 000 and the debit of accounts .... 160.1 of Instruction No. 174n). Recommendations for calculating the "vacation" reserve are given in the Letter ... quarters); for the payment of insurance premiums - 69,745.09 rubles ... 119 “Contributions for compulsory social insurance for payments for wages of employees and other payments ... regardless of the source of financial support for these payments and is spent only to cover ...

• Individual entrepreneurs - "simplified" and courts against the FIU

  Decreased, penalties decreased to 611.69 rubles. About the consequences taken ... of the first instance. The basis for calculating insurance premiums is 2017. And of course, the question arises ... insurance coverage by compulsory pension insurance, including at the expense of pension funds ... declaration on the "simplified" tax, - to charge additional insurance contributions for compulsory pension insurance and ... Pension Fund Russian Federation, Social Insurance Fund of the Russian Federation, Federal fund obligatory ...

• Accounting methodology in ferrous and non-ferrous metallurgy

  They are intended to provide uniform methods of planning, accounting and calculation ... for maintenance of production and management, are reflected in the account "Basic production". Analytical accounting for this account ... funds for social needs; - the cost of repair and maintenance ... personnel); - fees and deductions (property insurance, interest on loans, bank payments ... -1 10, 70, 69 The costs of the auxiliary unit are shown, ..., prices are set at which settlements with buyers are made.

• Summer Tax Amendment Package

  twenty%; for compulsory social insurance in case of temporary disability and in connection with ... "On the basics of compulsory social insurance." The adopted innovations are aimed at ensuring the stabilization of the established in ... or through the payment of tax arrears or arrears on the corresponding penalties and interest ... the law of 03.31.1999 No. 69-FZ "On gas supply in the Russian .... 386 of the Tax Code of the Russian Federation, tax calculations for advance tax payments and tax return (P...

• Audit of financial statements of a budgetary institution

  Organization, clearing organization, mutual insurance society, trade organizer, non-state pension ... health care, culture, social protection, employment, physical culture and sports, and ... 4 Art. 69.2 of the Budget Code of the Russian Federation, a subsidy for financial support for the implementation of state ... should correspond in volume and purpose regulatory costsused in calculating the amount of the subsidy ... institutions are obliged to procure from subsidies provided from ...

• On the procedure for filling out the calculation of insurance premiums, taking into account payments for sick leave

  Insurance premiums for the payment of insurance premiums for temporary disability and in connection ... on the issue of filling out the calculation of insurance premiums, reports the following. Calculation of insurance premiums (hereinafter - Calculation) is submitted for ... for the payment of insurance coverage for compulsory social insurance in case of temporary disability and in connection ... territorial bodies FSS in the amount of 69 399.1 rubles, then, respectively ...

Account 69 "Settlements for social insurance and security" is designed to record the calculation and payment of payments for compulsory insurance: medical, social, pension, accidents and occupational diseases.

Along with the specified sub-accounts, additional ones can be opened if the organization makes calculations for other types of social insurance. For example, voluntary contributions to the funded part of the pension can reflect on sub-account 69.4, compulsory social insurance against accidents and occupational diseases - on sub-account 69.11, etc.

The debit of account 69 reflects the transfer of payments for compulsory insurance to various funds (FSS, PFR, MHIF). The debit of account 69 correlates with the credit of the accounting accounts money (). The debit also reflects the amount of insurance benefits for pension, social and medical insurance, compensated by funds to the insured and payable to employees upon occurrence insured event... It also reflects the amount of insurance payments overpaid by the insured and returned by the funds.

Account 69 credit reflects the accrual of social contributions to be paid to off-budget funds. Credit account 69 corresponds with the debit of accounts for accounting for various costs (20, 23, 25, 26, 44), as well as with account 70.

Social, pension and medical contributions are calculated from wages workers. Interest rateset for each type of compulsory insurance is multiplied by the employee's corresponding income. Insurance premiums were discussed in more detail in.

In addition to calculating and paying insurance payments, account 69 also reflects penalties calculated for late payments.

Typical accounting entries for account 69

Debit transactions:

D69- vouchers were issued from the box office to employees paid by the FSS.

D69- the sums of insurance contributions to the funds are listed from the current account.

D69 K70- accrued payments to employees at the expense of social insurance funds .

Loan transactions:

D20 K69- assessed contributions to be paid to the funds of employees of the main production for compulsory medical insurance, OSS and OPS.

D23 K69- assessed contributions to employees of auxiliary production .

D25 K69- contributions to be paid for shop workers.

D26 K69- contributions to be paid to management employees.

D44 K69- Contributions for employees of trade organizations and those involved in the sale of products have been calculated for payment.

K69- the amounts of interest and fines have been charged to the Pension Fund of the Russian Federation, the Social Insurance Fund and the MHIF.

K69- overpaid amounts of insurance payments were returned by the funds.

D70 K69- the amount of the voucher was withheld from the employee's salary, received at the expense of the FSS.

Work with account 69 is connected with the payment of contributions to the Pension Fund, FSS and MHIF. Click and read: . .

Video lesson “Accounting 1C. Accounting for insurance premiums. Account 69 "

Sub-accounts can be opened to account 69 "Settlements for social insurance and security":

69-1 "Calculations for social insurance";

69-2 "Calculations for pension provision";

69-3 "Calculations for compulsory health insurance".

On subaccount 69-1 "Calculations for social insurance", calculations for social insurance of employees of the organization are taken into account.

On subaccount 69-2 "Calculations for retirement benefits", the calculations for retirement benefits of employees of the organization are taken into account.

On subaccount 69-3 "Calculations for compulsory health insurance", calculations for compulsory health insurance of employees of the organization are taken into account.

If the organization has settlements for other types of social insurance and security, additional subaccounts may be opened for account 69 “Settlements for social insurance and security”.

Account 69 "Calculations for social insurance and security" is credited for the amount of payments for social insurance and provision of workers, as well as their compulsory medical insurance, to be transferred to the relevant funds. In this case, records are made in correspondence with:

accounts, which reflect the calculation of remuneration, - in terms of deductions made at the expense of the organization;

account 70 "Payments with personnel for wages" - in terms of deductions made at the expense of employees of the organization.

In addition, on the credit of account 69 "Settlements for social insurance and security" in correspondence with the profit and loss account or settlements with employees for other operations (in terms of settlements with guilty persons), the accrued amount of penalties for late payment of payments is reflected, and in correspondence with account 51 "Settlement accounts" - the amounts received in cases of excess of the relevant costs over payments.

The debit of account 69 "Settlements for social insurance and security" reflects the transferred amounts of payments, as well as the amounts paid out of payments for social insurance, pensions, compulsory health insurance.

The credit of this account shows the organization's debt to the social insurance and citizens' welfare authorities.

This debt is formed at the expense of the enterprise. In this case, the accounts on which the calculation of labor remuneration is reflected, or account 99 “Profits and losses” (in terms of penalties and fines) are debited.

Account 69 "Calculations for social insurance and security" usually has a credit balance, which means the organization's debt, and may also have a debit balance, who

nil in case of formation of debts of social insurance and security bodies to the enterprise. A debit balance usually appears according to social insurance calculations when the amount of contributions due from the enterprise is less than the amounts paid to employees through social insurance payments (temporary disability benefits, maternity benefits, etc.)

Analytical accounting for account 69 "Settlements for social insurance and security" is carried out in the context of each type of settlement.

It is noted in the explanations to this account that if the organization has settlements for other types of social insurance and security, additional sub-accounts may be opened. An example of such a case may be a subaccount for compulsory social insurance against industrial accidents and occupational diseases.

More on the topic Account 69 "Settlements for social insurance and security":

1. ACCOUNTING OF SOCIAL SECURITY AND SECURITY PAYMENTS
2. 8.5. Accounting for social insurance and security (account 69)
3. Accounting for settlements with staff on remuneration, settlements for other operations and social insurance
4. ACCOUNTING OF EARNINGS AND SOCIAL INSURANCE
5. Federal Law of December 29, 2006 No. 255-FZ "On the provision of benefits for temporary incapacity for work, pregnancy and childbirth of citizens subject to compulsory social insurance."
6. Social prospects, social goals, social opportunities, social risks and the state as a resource for their provision, mobilization or prevention (minimization)

When the employer calculates the remuneration of his employees, he also needs to calculate contributions to social funds for these amounts. To keep records of these amounts, account 69 is used in accounting. The information in it is reflected on the basis of bank statements, payrolls and other documents. According to the results of the established period, it is subject to transfer to the reporting for the IFTS and social insurance.

The law obliges every employer to pay contributions to social funds from almost all the remuneration () of its employees. Consider what it is.

Fund contributions are compulsory payments that guarantee each employee medical care, pension benefits, insurance compensation in case of incapacity for work.

There are currently four types of such contributions:

• To the Pension Fund;
• Social insurance fund - divided into two, payment of disability and compensation for injuries;
• To the health insurance fund.

Attention! Since 2017, the FTS has been managing these contributions (except for injuries). Their transfer is made by the 15th day of each month by separate payment orders.

To carry out accounting of the accrued and paid amounts for each of the types of contributions, account 69 "Calculations for social insurance and security" is used. Since this information is widely used to fill out various reports, it is necessary to organize accounting in the context of each fund, as well as the type of transfer to it (contribution, fine, penalties, etc.).

Account characteristics

Consider the characteristics of account 69, as well as what is reflected in debit and credit.

To determine which account it is - active or passive, it helps to consider the order of reflection of transactions. The debit of the account records the transactions on the transfer of contributions, on the credit - their accrual.

Since at any point in time there can be both an overpayment for any contribution (debit balance) and an underpayment (credit balance), this indicates that the account is active-passive.

Attention! When determining the final fat, it is necessary to consider on which side of the account the initial is located. If it is in debit, then such a balance must be added to the debit turnover and deducted the credit. A positive balance will show a debit ending balance, a negative balance will show a credit balance, which is displayed without a negative sign.

Account balances 69 are reflected in two places at once:

• Debit on line 1260 "Other current assets" in the asset;
• Credit line 1550 "Other liabilities" in liabilities.

Sub-accounts

• 69/1 "Calculations for social insurance"
• 69/2 "Calculations on pension provision"
• 69/3 “Calculations for compulsory health insurance”.

On each of them, the amounts are recorded in a separate type of insurance fund. In addition, organizations are also required to make contributions to the injury fund.

To account for these amounts, you can open another subaccount 69/4 "Calculations for Injury Contributions", or split subaccount 69/1 into two separate calculations:

• 69/1/1 - Calculations of social insurance contributions;
• 69/1/2 - Injury Contribution Calculations.

Also, for late or incomplete payment of contributions, the supervisory authority may charge fines or penalties. These amounts are recommended to be taken into account on separate sub-accounts open for each type of transfers to social funds.

Attention! If there are other types of deductions, sub-accounts can be opened for them. For example, if voluntary contributions of employees to retirement are transferred.

Typical wiring

Account 69 can correspond with the following accounts.

On the debit of account 69 on credit of accounts:

• Account 50 - used in some cases when social benefits are issued from the cash desk. At the same time, such a posting can be done only in situations where the allowance is not combined with the payment of salaries and is calculated bypassing account 70. In addition, they should not be subject to taxes and other deductions.
• Account 51 - when transferring contributions from a current account;
• Account 52 - when transferring contributions from a foreign currency account. Despite the fact that such correspondence is directly indicated in the chart of accounts adopted by order 94-H, in life it is unlikely, since payments to the budget must be made in rubles.
• Account 55 - when transferring contributions to social funds from open special accounts;
• - when calculating benefits to employees at the expense of social funds.

On the credit of the account, it corresponds with the debit of the following accounts:

• - when calculating contributions to employees engaged in the preparation of capital investment objects for operation;
• - when calculating contributions to employees engaged in the main production;
• Account 23 - when calculating contributions to employees employed in auxiliary production;
• Account 25 - when calculating contributions to general production workers;
• Account 26 - when calculating contributions to employees of an administrative nature;
• - when calculating contributions to employees engaged in correcting a previously admitted marriage;
• Account 29 - when calculating contributions to employees employed in service industries and farms;
• Account 44 - when calculating contributions to employees engaged in sales finished products or services;
• Account 51 - when funds, compensations, etc., overly transferred to the funds, are credited to the current account.
• Account 52 - When funds, compensations, etc., excessively transferred to the funds, are credited to a foreign currency account. Despite the fact that such correspondence is directly indicated in the chart of accounts adopted by order 94-H, in life it is unlikely, since budget payments must be made in rubles.
• Account 70 - When withholding from the employee part of the cost of sanatorium treatment allocated by the social insurance fund;
• Account 73 - when withholding penalties, fines imposed by social funds from the guilty person;
• Account 91 - when calculating contributions to employees who are not directly involved in the production of products or the provision of services;
• Account 96 - when assessing contributions for the amount of vacations, employees on warranty repairs, at the expense of previously formed reserves;
• Account 97 - when charged on the amount of wages that are paid in one period, but are recognized in the accounting in the following.
• Account 99 - when reflecting contributions for wages paid in connection with the elimination of the consequences of natural disasters. The same posting is drawn up when reflecting the accrued fines and penalties on payments to social funds.

Examples of transactions

When calculating insurance premiums, they must be charged to the same expense account where the salary of the same employee is taken into account. Transfer of contributions to the budget is performed by different payment orders indicating the BCC of the corresponding fund. Consider further examples of drawing up postings for dummies.

Calculation of insurance premiums

Transfer of insurance premiums

Other transactions with insurance premium funds

To control the accrual and payment of social security and security contributions, account 69 was approved in the accounting of enterprises. Its registers are filled based on data bank statements, payroll statements in accordance with labor contracts and work contracts. Accumulated per account 69 information is transferred to the reporting for the Federal Tax Service Inspectorate and the Social Insurance Fund, is the basis for drawing up certificates at the request of employees, the Pension Fund.

Account characteristics 69

The peculiarity of the register is that the main flow of credit turnovers is formed by calculation, based on the payment fund formed during the month individuals for the performance of labor duties. An exception is the receipt of money from the Social Insurance Fund in case of excess expenses (sick leave, benefits) over the accrual. On debit account 69 records transactions only on the basis of supporting documents:

• Bank statements;
• Sberbank receipts - cash payment;
• Sick leave certificates;
• Letters, copies of payment orders of counterparties - when paying contributions by third parties.

Attention! Contributions to the wages of employees involved in the creation and modernization of fixed assets are accounted for at 08 "Investments in non-current assets" and 07 "Equipment for installation". Examples: construction of buildings, refurbishment and installation of equipment, replacement and improvement of computers.

Analytical accounting for account 69

Detailed information on the relationship with extrabudgetary funds breaks down into:

• Contributions calculated and paid by the enterprise, according to the acts of inspection of the controlling institutions;
• Penalties and fines calculated and paid by the company itself or issued by the inspectors of the social insurance and security institutions.

This specification of information is limited to calculations for the Pension and Health insurance (registers 2 and 3 of sub-accounts 69).

For the Social Insurance Fund, data on sick leave payments and benefits made are added:

• Diseases and "children's" benefits account 69. 1 takes into account in the column "Expenditures of the FSS for diseases, maternity and childbirth";
• Compensation for occupational diseases, accidents at work that occurred through the fault of the employing company reflects the paragraph "Expenses for compulsory social insurance against accidents at work and occupational diseases" (account 69. 11).

The state subsidy is transferred by the Fund to a banking institution after checking the submitted package of documents in accordance with the adopted register:

• Sick leave certificates;
• Employee statements;
• Orders;
• Calculation of benefits attributed to account 69 in accounting.

Attention! The first three days indicated in sick leave, paid by the employer. An exception is an occupational injury.

Conclusion. Synthetic accounting of account 69 must be kept in an expanded form to audit the accruals from the payroll and arrears in contributions. Detailed information about the origin of the amounts concentrated on debit and credit is shown by the analysis of account 69.