Izibalo ku umshuwalense social kanye nokugcinwa: Izintambo zikagesi ezisobala, imvelo, intuthuko, audit ezimali ekubalweni umshwalense emphakathini kanye nezenhlalakahle

umphakathi wanamuhla ingevu. Eminyakeni eyikhulu edlule abantu kuphela baphupha a "yosizo lomphakathi." Ukukhokhwa kwezintela kanye nezinye izimali azimhambeli ngalutho abantu elula ukusebenza. Kule minyaka edlule, izinto zishintshile. Yiqiniso, manje uhlelo zokuvikeleka kwezenhlalakahle aluphelele, kodwa ikhona. Kule ndaba, ngamunye isakhamuzi baqashwe ngokusemthethweni ilondoloza ngaphezulu imali izimali sikahulumeni. Ukuthunywa kubala ukudluliswa kweemali, njengoba nje ezezimali yomphakathi, wabelwa ukuba emahlombe womqashi. Izimali umshuwalense social kanye nokugcinwa - omunye imisebenzi kakhulu ngobuningi. Ake sicabangele ke kabanzi.

Ziyini izinzuzo umshuwalense?

Ngokuhambisana nomthetho we Russian Federation wadala ezintathu ezikhethekile federal off-isabelomali izimali nemisebenzi yomphakathi kuya izakhamuzi: yokuphepha, ukunakekelwa kwezempilo kanye izimpesheni (FSS, HIF MHI futhi PF, ngokulandelana). Inhlangano idlulisela ethile abasebenzi babo ngamunye izimali.

Endabeni umshwalense yesikhwama efanele kwenza izinkokhelo umuntu ukuthi unesikhathi ethile yomshuwalense. Ukuthola izindlela futhi kwenzeka ngokusebenzisa umqashi akhawunti.

I-Akhawunti mayelana nokuhlanganiswa izinkokhelo nomphakathi

Izimali umshuwalense social kanye nokugcinwa kwenziwa usebenzisa i-akhawunti 69. Yena ine isakhiwo asebenzayo-yekwentiwa. Iminikelo ngayinye izimali ze-non-kwesabelomali evulekile ye-akhawunti:

• 69/01 "Izibalo nge FSS";
• 69/02 "kwaBantu nge PF";
• 69/03 "kwaBantu nge HIF."

Ukuze afeze iminikelo yezinhlalakahle ngokuba isisebenzi - isibopho esiphathelene ne-ibhizinisi. Kulokhu, ngo "kwaBantu yomshuwalense emphakathini kanye nezenhlalakahle" - lwefa noma yimaphi ibhalansi? Ngokuvamile, idatha ezilotshwe kuphela yokwenziwa, kodwa kungenzeka futhi sibonakala ngokwanda kwempahla, phela bangakunaki ibhalansi asebenzayo-yekwentiwa kanye yokugcina ungakheka kunoma iyiphi ingxenye bill.

Ukwandisa inani iminikelo FSS, HIF futhi PF, kanye accrual yama-akhawunti loan bonisa 69. Ohlangothini nezindleko ukubaluleka kuboniswe ekulandiseni izindleko okugcine, isb. E. Ukuze debit-akhawunti efanayo, ezembula inani inkokhelo . Ukuze main abasebenzi zokukhiqiza lasebhange ka 20 ke izosetshenziselwa zokuphatha - 26. Abathengisi debit ezidonswe izinkokhelo intela nomphakathi nge 44 bill.

Uma ukukhokha izimali ekuphepheni komphakathi abasebenzi nge 69 ezidonswe, kanjalo ezimali ibonisa inqubo ukuqaliswa izibopho manje.

Indima ukunikezelwa kwezimali FSS

I-Social Insurance Fund - esingesesibili ngobukhulu e-Russia. Kukhona zanqwabelana isamba remitted ngu bentela ezweni lonke. Ingxenye izimali ngezimali nguhulumeni. Inkinga ikuphi-ingabe imali kulesi sikhwama? Ngenxa FSS, umuntu angase amukele isinxephezelo ezimeni kokulahlekelwa imali engenayo ngenxa isimo abakhubazekile:

• isifo;
• nokukhulelwa kanye nokubeletha;
• ekunakekeleni abagulayo izihlobo;
• ukulimala ezimbonini.

Izimali nazo asetshenziswa yisiKhwama wentuthuko yezenhlalakahle nokuzinza zezimali FSS.

Inhlangano eminikelo yomshuwalense social

Ngemva kwabasebenzi iqala akhawunti yokukhokha umshwalense emphakathini kanye nezenhlalakahle. Inani ukuthi umqashi kufanele akhokhe umsebenzi njalo ngenyanga ngendlela engenayo ukugcwaliseka izibopho kuyinto base yentela for izibalo iminikelo izimali umshwalense. Ukuze izinhlangano nokusebenzisa yamanani ezivamile, 2016 FSS izinga 2.9%. Zimisele futhi ngilinganisele eyinzuzo kuyiphi intela icala. Kulo nyaka ke ilingana ayizinkulungwane 718. P.

Umqashi ubophekile ukuba ukubala inani premium umshwalense, kanye ulithumele ngosuku 15 kulandela inyanga yokubika. Quarter ngamunye, inhlangano yawo ibe esemthethweni kufanele athule umbiko kuya FSS, equkethe ulwazi amathuluzi enqwabelene futhi ikhokhelwe ezihlobene umshuwalense social. Umbiko Ifomu 4-FSS anikezwa umzimba ogunyaziwe kungakapheli usuku 20th kulandela ngxenye yokubika. Uma imibhalo zinikezwa elektroniki, usuku lokugcina ukulethwa ifakwa ohlwini inombolo 25th. Isidingo zokwenza umbiko kusengaphambili singenzeka uma isinxephezelo kusukela IsiKhwama ukhokhelwe imali esalayo nakulo nyakamali.

ISIBONELO ukubala zinyanga zonke kule FSS

Izimali umshuwalense social kanye nokugcinwa Kwenziwa emva kwabasebenzi. Lokucabanga a esicabanga ukuthi kungaqhamuka umsebenzi X eyilungu isitshalo main ukwenziwa ushokoledi. Wayengumuntu inkokhelo e inani ayizinkulungwane 22. P. Kuyadingeka ukuba anqume inani umnikelo i-Social Insurance Fund, lapho umqashi ubophekile ukuba akhokhele umsebenzi walo. Accountant ithobela ukulandelana kuqondile:

1. Bala inani okumelwe kuhlolwe: 18 000 × 2.9% = 522 k.
2. Uhlolwa ku FSS: AT 20 Km ruble 69,01 kuya 522.
3. Dlulisela imali ku-Social Insurance Fund: Dr 69,01 Km ruble 51 kuya 522.

Ngesikhathi esifanayo inkampani kugcwalise ukuzibophezela kulesi sikhwama umshuwalense social ngenyanga edlule.

Iminikelo impesheni

Yesisebenzi zonke ebusheni bakhe futhi ukuphila omdala abantu okumfanele kweminyaka ukhululekile ubudala. Zempesheni usebenza ukuze isakhamuzi "zanqwabelana" ngokuba ubukhulu impesheni efanele kuye kakhulu eminyakeni yokuguga. Njengoba iminikelo FSS izibalo on umshuwalense emphakathini kanye nezenhlalakahle ngokuya iminikelo impesheni usuphethe umqashi.

Ngo-2016 izinga umnikelo yesikhwama sempesheni ngoba tariff jikelele u-22% imali engenayo wesisebenzi. Beka umkhawulo Inani lonyaka yezinzuzo kuyiphi izinkokhelo anikezwa, kuba ayizinkulungwane 796. P. Ngezinye isamba esingeqile lokhu usayizi ibalwa 10%, okuyinto futhi kufanele ezisohlwini PD.

Ngaphezu self-kubala ekubalweni inkokhelo ukuze yesikhwama sempesheni, umqashi iyadingeka futhi ukunikeza lezi zinhlobo ezilandelayo imibiko ku imigomo eyasungulwa nomthetho:

• uhlobo BCR-M kwi-data yomuntu abasebenzi abaqashwe ngokomthetho (igama eliphelele, SNILS inombolo) - nyangazonke futhi kungakadluli usuku 10th;
• yakha SWT-1 - I-inxenye yesine yosuku 15 enyangeni yesibili ezimali ekulungiseleleni ephepheni ngalinye kanye ngosuku lama-20 e-elekthronikhi.

umbiko SWT-1 iqukethe ukwaziswa okuningiliziwe imali ekhokhiwe futhi ngaphezu kwalokho icala, amazinga lapho izibalo zenziwa, kanye idatha kwesamba. Ifomu idokhumende saziso zonke izinhlobo izinhlangano (kuhlanganise lula uhlelo intela, futhi OCHO UTII).

ISIBONELO ukubala iminikelo impesheni

Iminikelo Pension Fund angaphansi ezimali yokukhokha umshwalense emphakathini kanye nezenhlalakahle. I izaziso ngemisebenzi ye kwenziwa ngemva kwabasebenzi. Ngokwesibonelo, amaholo commercial ibhizinisi accountant kuyinto ayizinkulungwane 16. P. Iqhaza yesikhwama sempesheni i-rate eyejwayelekile kulokhu: 16000 × 0.22 = 3520 ruble.

Izintambo zikagesi ezisobala ezidwetshwe: AT 44 KT 69,02 at 3520 k. Ukudluliswa kweemali yesikhwama sempesheni kuhambisana ngokubhala: Dr 69,02 Km 51.

Amacala ngenhla Umkhawulo imali engenayo

Manje senza umnikelo sibalo umsebenzi PF nomholo engaphezu kuka 796 ayizinkulungwane. P. ngonyaka. Isekela. Chief uthola iholo esinqunyiwe ngaphansi inkontileka ayizinkulungwane 70. Ruble nyangazonke. Singakanani ngeke udinga ukuthi bakhokhe ukuze yesikhwama sempesheni ngokuba isisebenzi? izibalo:

• 796 000 ÷ 12 = 66 333 ruble. - Beka umkhawulo inani inkokhelo ngenyanga ukuze ukhokhe ngesilinganiso 22%;
• 66333 × 0,22 = 14,593 p. - nenani iminikelo lempesheni iholo esiphezulu evumelekile;
• 70 000 - 66 333 = 3667 k. - lidlule inani elikhulu imali;
• 3667 × 0.1 = 367 k. - yokukhokha imali-umkhawulo at 10%;
• 14 593 + 367 = 14 960 k. - isamba umnikelo yesikhwama sempesheni enyangeni edlule.

Ukuze lokhu ubuningi efanayo FSS nomholo bayonikezwa kuphela isamba esingeqile ayizinkulungwane 718. P. ngonyaka (59,833 ngenyanga). Nge nenani kokweqa izinga zokuvikeleka kwezenhlalakahle, ngokungafani PD ilingana 0%

ukwesekwa Medical yezakhamuzi

Inkokhelo yokugcina ku-kahulumeni Social Fund kuyinto umshwalense wezokwelapha. Ukuba khona kwawo ivumela isakhamuzi ukuthola khulula ukunakekelwa ngezokwelashwa oqeqeshiwe. Kwabelwa ukuze FFOMS wenza njalo ngenyanga, nalo lonke inani engenayo okungukuthi. E. Umkhawulo zikhokhe intela kwalolu hlobo ezibanjwayo lunganikezwanga. Ngokuvamile, izinga oda for umshuwalense wezempilo kuyinto 5.1%. ku ukudluliselwa idatha kuboniswe izinkulumo SWT-1, okuyinto yaqashiswa ukuba yesikhwama sempesheni.

Chaza inani ezibanjwayo FFOMS nezinye izimali zomphakathi isibonelo: umsebenzi iholo ukukhiqizwa oyinhloko kwakuwukushumayela ruble ayizigidi 36 .. Lungisa yomshuwalense emphakathini kanye nezenhlalakahle. I izaziso ngemisebenzi ye zizokwenziwa kanje:

1. 36000 × 2.9% = 1044 k. Am 20 Km 69,01 - uhlolwa ku FSS.
2. 36000 × 22% = 7920 k. Am 20 Km 69,02 - Kuhlola Pension Fund.
3. 36000 × 5.1% = 1836, p. Ingabe 20 Km 69,03 - zihlolwe FFOMS.

UDkt 69,01, 69,02, 69,03 Km 51: Ukudluliswa izimali izimali is okufakiwe ukuqinisekisile.

Ukusetshenziswa yamanani aphansi

Ukuze wehlise amanani izinkokhelo izimali zomphakathi ngo-2016 bangalindela amabhizinisi athile. Imibandela kufanele kugujwe ahlelwe Tax Code. Ithebula ikhombisa izinhlangano kanye amazinga okukhethekile of izinkokhelo kwezenhlalo, okungase kusetshenziswe.

Unyaka nonyaka, kukhona izinguquko kanye ngcono komnikazi umshwalense emphakathini kanye nezenhlalakahle. Lwenza inqwaba izinzuzo abaqashi, ukubakhuthaza ngokukholwa okuhle ukukhokha "zezenhlalakahle."

Control izibalo FSS, FS futhi FFOMS

Njenganoma iyiphi enye idatha ukuhlolwa, audit yokukhokha umshwalense emphakathini kanye nezenhlalakahle iyingxenye ye ezimali inhlangano. The main umgomo wajaha nokubuyisana lezinombolo amanani langempela izinkokhelo yezenhlalakahle ukuba izimali federal, kubhekwa nokuthola base ukwethembeka tekubala izibalo ngokwabo nenani iminikelo komphakathi kulotshwe ezincwadini zokubala imibhalo ukubika.

KaMcwaningi Mabhuku isifuba izinkokhelo ku zomshwalense wezenhlalo, kumelwe asinake ukwethembeka:

• ukubala inkokhelo;
• isicelo yamanani ;
• accrual izinzuzo ngezithukuthuku izimali federal sakhe ngekwemiva netenhlalo;
• Amarekhodi ezimali eqinisekisa ukushaja nokudluliselwa umshuwalense;
• idatha ileja jikelele namagrafu "Izibalo yomshuwalense kanye nokuvikeleka komphakathi" ku-akhawunti ukulingana 69;
• ubika amadokhumenti ku umshuwalense social kanye nesikhathi ukuzithoba emagunyeni afanele.

Ukubalwa, ukubala kanye nokusebenzisa nokuvikeleka zezakhamizi wenza ngesisekelo idatha okunokwethenjelwa mayelana lemali engenayo kanye khona izizathu ezinhle ukusebenzisa ngesaphulelo, zero amazinga, noma ukungabi oluphelele ukudluliselwa. Ezimweni ezinikezwe ngumthetho, inkampani kungaba njalo ubale imali izimali ngokungafanele ukhokhelwe izimali. Ingqikithi komnikazi umshwalense emphakathini kanye nezenhlalakahle - ukuvikela abantu futhi sibanikeze nosizo abaludingayo ezimweni kudingekile kakhulu, kuyilapho nawe ungalushayi ngumthwalo ngokukhwabanisa ezimba ingxenye ebhizinisi.