Any person who has registered the status of a pensioner and recipient has the opportunity to contact the competent authority with an application to change the amount of the pension due to changes in legislation or changes in life circumstances.

Why is this procedure needed?

Pension recalculation is a procedure for changing the amount paid pension provision, which is carried out at the request of a pensioner who has submitted documents indicating a change in his life circumstances, or on the basis of the entry into legal force of legislative documents.

The need to change the volume of payments is associated with possible increase the amount of paid pension benefits.

Legislative regulation of the issue

The following types of pension benefits are subject to recalculation:

According to this regulatory framework to calculate the change in the security amount is:

1. Federal Law “On Labor Pensions”. Regulates the procedure and grounds for assigning a pension, establishes the list of persons who have the right to apply for recalculation, the procedure for accepting and registering documents, as well as the procedure for making a decision on the application and carrying out the procedure;
2. Federal Law “On Insurance Pensions”. Establishes categories of citizens who have the right to accrue the insurance portion of payments, the procedure for applying for recalculation of the accrued amount of pension benefits, the application procedure and the deadlines for implementation.

Reasons for carrying out

Reasons to carry out the procedure for increasing or decreasing funds paid in part labor pension are:

Grounds for recalculation insurance part are the increase in size:

• before 2015;
• individual coefficient, calculated annually after 2015;
• pension provision that was not previously taken into account when assigning payments for old age or disability.

When calculating the insurance part The following maximum coefficients are taken into account:

1. 3 – for persons who in the corresponding period do not have pension savings from contributions;
2. 1, 875 – for persons who in the corresponding period have pension savings formed from received insurance premiums.

Where to go

The application procedure is regulated by the above legislative acts, as well as the internal administrative regulations of the Pension Fund on the provision of services for establishing pension provision (No. 157 of March 28, 2014).

In accordance with the specified documents, in order to recalculate the pension received, you must contact to the local branch of the Pension Fund in your area of ​​residence.

At the time of application, in addition to the application, it is necessary submit all documents, which are required to carry out the recalculation procedure, since otherwise the service will not be provided.

If it is not possible to contact the pension department, applications with documents can be submitted to Multifunctional Center at place of residence (MFC). After they are accepted and registered by employees, they are transferred to the fund department.

The pensioner’s employer also has the right to apply for recalculation, but consent must be obtained from the employee.

You can submit an application with all the necessary information using service "Government services". To do this, you need to go and log in to the official website. Next, you need to log into your personal account and select the section “Establishment of insurance pensions, funded pension and state pensions." Then you should fill out all the fields offered by the site and submit the data. Please note that the period for reviewing a document if you apply to the MFC and submit it via the Internet will be about a month.

Procedure

Pension recalculation can be carried out two ways:

1. Without an application from the pensioner (as a rule, it occurs in the direction of reducing the size of the pension, or when the pensioner continues to work and pays contributions to the fund, annually on August 1);
2. Based on the application, as well as documents submitted along with it.

TO documents required to receive the service include:

Deadlines carrying out the procedure:

1. The beginning of the month in which the events occurred that constitute the basis for applying for a recalculation service;
2. The beginning of the month following the month in which the application and documents were accepted;
3. The date the relevant medical commission made a decision to recognize a person as disabled or to change the group of previously acquired disability to one that gives the right to increase the level of payments;
4. The beginning of the month, in the event that a specialized medical commission makes a decision to remove the status of a disabled person or assign a disability group that reduces the amount of pension payments;
5. The insurance part, in case of reaching the age of 80 years, is recalculated from the date of this age;
6. The insurance part of the security, in the event that a person misses the deadline for undergoing re-examination for reasons recognized as valid and the commission establishes the fact of disability, for the missed period the pension is recalculated, taking into account the person’s previous disability group.

The law establishes cases when the person may not apply to the authority with an additional application to change the amount of payments, if he agreed to automatic recalculation when filling out the application for the first time:

1. Getting disability for the first time;
2. Re-registration new group disability;
3. The pensioner turns 80 years old.

Review period of registered documents is no more than five days. In cases where fund employees must make requests to other government bodies to verify the accuracy of the information provided, the period may be extended to three months.

If a positive decision has been made on the submitted application, it must be formalized in the form of an order.

If the fund was unable to consider the application, the pensioner has the right to appeal to a higher or supervisory authority to appeal the decision.

For information on this procedure, watch the following video:

Many citizens, mainly pensioners, are interested in the rules and procedure for recalculating insurance pensions. How and when is recalculation made? What does the size of the pension depend on after recalculation? Let's try to figure it all out with minimal effort.

The procedure for recalculating pensions

The Law on Insurance Pensions provides for the following types of changes in the size of insurance pensions:

• recalculation of the amount of insurance pension;
• recalculation of the fixed payment amount;
• adjustment (indexation) of the amount of the insurance pension.

As is known, insurance pension, which a citizen receives, consists of two parts - the insurance pension itself (the amount of which depends on the individual pension coefficient and its cost) and a fixed payment. Therefore, the procedure for recalculating the insurance pension takes this circumstance into account.

As a general rule, the state must annually index both the value of the pension coefficient (point) and the size of the fixed payment. Thus, the pension of each non-working pensioner (if the state complies with its obligations) should increase, at a minimum, in accordance with the increase in the consumer price index.

• fixed

Recalculation of the amount of the old-age insurance pension, as well as the disability insurance pension and the survivor's insurance pension is carried out in the following cases (these are grounds for recalculating the pension):

1. increase individual pension coefficient (IPC) for periods (both insurance and non-insurance) before January 1, 2015 (for example, if circumstances are identified that affect the IPC, but are not taken into account when calculating the pension). To make a recalculation, you must submit statement
2. increase sums of coefficients for other periods counted in the insurance period that occurred after January 1, 2015 before the date of assignment of the insurance pension (for example, if circumstances are identified that affect the IPC, but are not taken into account when calculating the pension). To carry out such a recalculation, you must submit statement to the territorial body of the Pension Fund;
3. increase from January 1, 2015 IPC, taking into account insurance contributions not previously taken into account when determining the amount of an old-age or disability insurance pension, as well as when assigning an insurance pension in the event of the loss of a breadwinner (for example, in the case when the pensioner worked and insurance was paid for him contributions). This recalculation is made in without a declaration(that is, without a citizen’s application) annually from August 1. But in relation to the survivor's insurance pension, recalculation is made from August 1 of the year following the year in which the pension was assigned.

It should be noted that when recalculating the IPC according to clause 3), its value is not taken into account in full, but with such restrictions that the maximum IPC value is:

• 3.0 - for citizens who do not form a funded pension;
• 1.875 - for citizens forming a funded pension.

As we can see, the procedure for recalculating pensions described in this section is related to changes in the IPC.

Recalculation of fixed payment

The grounds for recalculating the fixed payment (FB) to the insurance pension are:
1. the pensioner reaches the age of 80. After reaching the specified age, the fixed payment doubles. From January 1, 2020, the fixed payment amount is 5,686 rubles 25 kopecks. Therefore, for these citizens the fixed payment is 11,372 rubles 50 kopecks. The pensioner does not need to take any action. The increase in the PV is carried out automatically by the Pension Fund;

2. establishing a pensioner of group I disability or changing the disability group. In this case, the following PVs are established in 2020:

A) for disabled people of group I - the PV is 11,372 rubles 50 kopecks;
b) for disabled people of group II - the PV is 5,686 rubles 25 kopecks;
V) for disabled people of group III - the PV is 2,843 rubles 13 kopecks.

The citizen does not need to take any action. The territorial bodies of the Pension Fund receive information about the establishment of a disability group from certificates sent to them by medical and social examination institutions (without the participation of the pensioner);

3. change in the number of disabled family members or the category of survivors' insurance pension recipients. Details related to this can be found in another publication;

4. acquisition of calendar experience in the regions of the Far North and (or) equivalent areas, giving the right to an increased fixed payment. Details related to this can be found in another article;

5. moving a pensioner to live in the regions of the Far North and equivalent areas, to other regions of the Far North and equivalent areas, in which other regional coefficients are established;

6. departure of a pensioner from the region of the Far North and equivalent areas to a new place of residence, leaving his job or entering a job in which he is subject to compulsory pension insurance;

7. departure of a pensioner to a new place of residence outside the countryside.

How is the insurance pension indexed?

Pension indexing is carried out by indexing the cost of the individual pension coefficient (IPC) and indexing the fixed payment (FP). The cost of the IPC and the value of the PV until 2024, inclusive, are already known. These values ​​are established by Federal Law dated December 28, 2017 N 420-FZ.

In 2020, the cost of the IPC is 93 rubles, and the value of the PV is 5,686 rubles 25 kopecks.

In subsequent years, the dynamics of changes in these values ​​is as follows:

A) cost of IPC:

• in 2021 – 98.86 rubles;
• in 2022 – 104.69 rubles;
• in 2023 – 110.55 rubles;
• in 2024 – 116.63 rubles.

B) PV value:

• in 2021 – 6044.48 rubles;
• in 2022 – 6401.10 rubles;
• in 2023 – 6759.56 rubles;
• in 2024 – 7131.34 rubles.

Documents for pension recalculation

Documents are needed only if the pension is recalculated on an application basis. The following documents will be required to recalculate your pension:

• passport;
• application for recalculation;
• insurance certificate of pension insurance;
• documents confirming the authority of the representative (if the documents are submitted by the representative).

If you want to make a recalculation related to an increase in the insurance pension and/or fixed payment, you may need documents that are the basis for the recalculation. In particular, you may be required to:

• documents on length of service and individual pension coefficient, in particular, an extract from an individual personal account (SNILS);
• work record book and/or certificate from place of work (in case of work in the Far North);
• birth certificate of a disabled family member;
• disability certificate;
• death certificate of the second parent (if a survivor's pension has been assigned).

If any documents are available in your pension (payment) file, then they are not required to be submitted.

Documents are submitted to the territorial body of the Pension Fund of the Russian Federation at the location of the pensioner’s pension (payment) file. They can be submitted in person, through a representative, by mail, via electronic communications or through the MFC.

You can submit both originals and copies of documents certified by a notary or the issuing authority.

The period for making a decision on pension recalculation does not exceed five working days from the date of receipt of the application with all the necessary documents. But in some cases the period can be extended to three months.

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According to the law, the concepts of recalculation and indexation of pensions are different. The first definition means an increase in benefits based on the results of an increase in the insurance part of subsidies due to contributions to the Pension Fund. The calculation takes place individually. Payments are indexed for non-working pensioners. The amount of the benefit increases equally for everyone, in proportion to the current level of inflation.

What is pension recalculation and who is eligible for it?

According to the provisions of the law, the recalculation of pensions for working pensioners represents a change in the direction of increasing the amount of the benefit paid due to an increase in the number of points in the citizen’s personal account (individual pension coefficient (hereinafter referred to as IPC)). This happens if the pensioner worked, the organization made payments Pension Fund Russian Federation(hereinafter referred to as the Pension Fund of the Russian Federation), but they were not taken into account for the following reasons:

• loss of documentary information about the employee’s salary and transfers made by the Pension Fund;
• change legislative framework, which determines the amount of benefit;
• other life circumstances recognized as compelling.

Benefits are recalculated for all Russians entitled to insurance subsidies. These include the following types of government benefits:

• upon reaching a specified age;
• upon loss of a breadwinner;
• on disability.

Dates and procedure

The Pension Fund of the Russian Federation makes annual adjustments to benefits for working citizens on August 1 current year. In most cases, the procedure is without a request and is carried out by an automatic system in a planned manner. The size of the state benefit increases depending on the number of points in the worker’s account and their value in the current period. The maximum IPC taken into account during the recalculation should not exceed 3 for citizens for whom all deductions go to the formation of insurance subsidies, and 1.875 for Russians who chose to create savings in a pension account.

In what cases is it necessary to submit an application to the Pension Fund?

State insurance subsidies consist of two parts:

• the main one, which is calculated by the number of accumulated IPC points in the account of a working citizen;
• fixed, representing an additional payment to the insurance part of the state old-age benefit.

A Russian will need to submit an application to the Pension Fund of the Russian Federation for recalculation of the fixed part of subsidies under the following circumstances:

• increasing the number of dependents in the family provided by the applicant;
• permanent residence and work in the regions of the Far North (hereinafter referred to as the KS) and territories with similar climate severity;
• increasing the production of years in the conditions of the CS and areas of equal severity of residence.

A citizen must have the necessary documents proving the right to increase government payments by increasing the IPC indicator. If the recalculation of state benefits is carried out upon application, then you can count on an increase in state support from the first day of the month following the one in which the application was submitted.

How pensions are recalculated for working pensioners

Insurance and accumulative part government subsidies. Information about employer contributions received to the employee’s personal account for the previous year is taken into account. The procedure for indexing pensions for working pensioners after dismissal, during work, as well as in other cases, is regulated by Article 18 Federal Law dated December 28, 2013 No. 400-FZ “On insurance pensions”.

Adjustment of the insurance part of the pension

According to established legislative norms, the general formula for recalculating state insurance payments is as follows:

VP pp = VP dp + (CPB: K: CHI) x C pb, where

• VP pp – amount of benefit after increase;
• VP dp – the amount of pension provision before the increase;
• KPB – the number of pension points accumulated in the account by January 1 of the current year;
• K – coefficient calculated as the ratio of the length of total labor service to 180 months;
• NHI – the number of dependents supported by the worker;
• C pb – price 1 pension point this year.

PKI restrictions

The amount of the increase in state benefits after recalculation depends on the size of the employer’s monthly payments to the Pension Fund of the Russian Federation. The state has set a limit on the maximum number of points by which subsidies can increase after the calculations have been made. Maximum size The IPC for the insurance and funded part of state subsidies is given in this table:

Increase in pension payments after 40 years of work experience

If a male pensioner has more than 30 years of work experience, and a woman has 25 years of service, then every 12 months of subsequent work activity the fixed portion of state subsidies increases by 6%. If you plan to recalculate the pension based on length of service for a working pensioner who is a labor veteran, you will have to submit an application to the authorities social protection of the population to review the amount of government subsidies and increase the fixed surcharge.

If a working Russian has documents indicating employment that was not included in the general insurance period during the initial calculation state provision, then you should contact the local branch of the Pension Fund of the Russian Federation with an application for an increase in benefits. The IPC will be recalculated according to new information. The amount of the increase is calculated individually, in accordance with the documentation submitted by the pensioner.

Recalculation of the funded part of the pension

If a working citizen receiving state benefits continues to voluntarily form pension savings using state or non-state specialized funds, then on August 1 of each year state subsidies are recalculated, taking into account contributions paid over the past year and the investment of contributed funds. Savings are recalculated using the following formula:

NP pk = NP dk + N zg / KM, where:

• NP PC – pensioner’s savings after adjustment;
• NP DK – pensioner’s savings before adjustment;
• N zg – total savings in the personal account of the insured Russian;
• KM – number of months of the current billing period.

Pension calculator

Video

Many older people have a lot of questions about the procedure that allows them to adjust pension changes for people retirement age who continue to engage labor activity after going on vacation.

In 2017, no one will be surprised by a pensioner who continues to work or has any additional income. In this regard, the recalculation of insurance pensions is becoming increasingly relevant and of interest a large number of of people. Let's figure out how recalculation occurs and what laws govern it.

Responsible for control of this process and the stages of its implementation. According to the standards specified in this act, recalculation can be carried out in the following cases:

• an adjustment can be made if there was a change in the individual pension coefficient before January 1, 2015;
• there was a change in the value of the coefficients that are calculated for each year included in seniority pensioner after January 1, 2015 until retirement. These coefficients are indicated in article No. 15, part 12;
• The pensioner’s individual coefficient increased due to contributions not taken into account when calculating its value. This recalculation is carried out annually without an application from a person of retirement age.

Types of recalculation of insurance pension

The following types of recalculation exist:

1. It is carried out on the basis of an application submitted by a pensioner with a request to adjust his pension.
2. Recalculation is carried out without submitting an application. In this case, the following events may be the cause:

• old age – the pensioner’s age has reached 80 years;
• there has been a change in the disability group or its assignment;
• in the pensioner’s family there has been a loss of a breadwinner or the number of its members included in the category of “incapacitated” has increased;
• it became possible to increase the fixed payment made to the insurance part of the pension. This is possible upon reaching the required number of days of work in the Far North, which are officially included in the work experience;
• change in pension calculation coefficients associated with moving to another region.

What documents are required

According to the law, in order to submit an application for the recalculation procedure, it is necessary to prepare the following documents:

1. Passport of the citizen wishing to carry out this procedure.
2. An application requesting this action be taken.
3. A certificate confirming the pensioner’s registration in the compulsory pension insurance system.
4. If the applicant is not present in person, but is represented by another person, he must present a document confirming his authority.
5. Certificate indicating pension experience and the value of the individual coefficient.
6. You also need to have with you work book with notes about all places of work. You can submit a certificate confirming work in the Far North or other places equivalent to it.
7. If there are disabled members in the family, you must present a certificate confirming this fact.
8. When assigning a pension due to the loss of a breadwinner, you must have a death certificate with you.

Note! It is not necessary to present original documents; you can bring copies of the above documents, which will be certified by a notary.

How to adjust the pension amount?

To do this, having collected all the necessary papers, you need to contact the Pension Fund of the pensioner’s place of residence. You can do this in the following ways:

• in person or with the help of a trusted person, by visiting the Pension Fund;
• you can use the services of the Multifunctional Center for the Provision of Public Services (MFC);
• via the Internet, using the State Services portal or visiting the official website of the Pension Fund.

After this, based on the chosen method, you will receive, in person or by mail, notification of the acceptance and registration of your application and the documents attached to it. If something goes wrong or you have not collected all the documents required to be presented, the Pension Fund of the Russian Federation will point out the missing certificates and set deadlines for their provision.

The standard time allocated for consideration of an application for recalculation is five working days. However, in the event of force majeure situations, this period may be extended to three months. If everything goes as expected and the Pension Fund does not have any questions, the procedure for recalculating pension savings will be carried out.

An important feature of the recalculation of the insurance pension is that payments, according to the new calculation, will be made from the beginning of the next month following the one in which the request for recalculation was granted. Accordingly, if your request was granted in January, then the increase in the amount of the pension paid to you will occur only in February. The same will happen if your pension is reduced. All changes will come into force only next month, after their adoption.

How to submit an application requesting an adjustment?

A sample application can be found on the official Internet page of the Pension Fund or on any other information site associated with it. The form that is filled out to submit an application contains the following data blocks:

1. Personal information of the person submitting the petition. In this case, this is his last name, first name and patronymic.
2. The pensioner's insurance number is indicated.
3. The application includes all passport data, including the citizenship of the pensioner.
4. The document must indicate the reasons that prompted the need to recalculate the pension.
5. Below are all the documents attached to the application.
6. The date of submission of the document is indicated with its certification by the signature of the applicant.

If controversial issues or other unusual situations arise, it is best to seek clarification from Pension Fund employees. Their specialists will help resolve controversial issues and point out inaccuracies in the preparation of the document, if any.

Recalculations form an integral part of the calculation wages. Information about sick leave, vacations or absenteeism of employees received by the accounting department with some delay leads to recalculation of salaries and, accordingly, insurance premiums. 1C experts talk about how calculations and recalculations of insurance premiums are reflected in accounting and regulated reporting in the 1C: Salaries and Personnel Management 8 program, edition 3.

When recalculating wages, it becomes necessary to recalculate insurance premiums. In addition, the reason for recalculation of contributions may be a change in the tariff during the year or the discovery of errors, for example, non-inclusion of the calculation in the base for insurance premiums.

In these cases, the accountant has questions about the need, obligation and right to submit updated information to the Federal Tax Service.

According to clause 1.2 of the Procedure for filling out the calculation of insurance premiums, given in Appendix No. 2 to the order of the Federal Tax Service of Russia dated 10.10.2016 No. ММВ-7-11/551@, the payer is obliged to make the necessary changes to the Calculation and submit an updated report to the tax authority if any unrecorded or incomplete information, as well as errors leading to an underestimation of the amount of insurance premiums payable.

When deciding whether to submit an updated calculation, the accountant must answer the following questions:

• whether all information was reflected;
• whether errors were made and whether they led to an underestimation of the amount of insurance premiums payable.

Submission of an updated Calculation may be an obligation, a right or a forced necessity.

Updated calculation of insurance premiums

The obligation to submit an updated calculation arises if, after submitting the report to the Federal Tax Service, it turns out that incomplete or incorrect information about employees was submitted, or errors were discovered that led to an underestimation of the amount of insurance premiums payable.

Types of common errors that require mandatory submission of an updated Calculation:

1. The employee did not promptly report changes in his personal data, and the Federal Tax Service provided false information about him in Section 3 of the Calculation.

2. The employee worked in a department that has the right to apply a preferential rate of insurance premiums. Then he was transferred to a unit where the basic insurance premium rate is applied. Information about the employee's transfer was received late by the accounting department. The calculation of contributions was made incorrectly at a reduced rate.

3. At the initial setup stage of the 1C: Salaries and Personnel Management 8 program, a mistake was made by excluding the premium from the calculation base for insurance premiums. Correcting the error will result in additional fees being charged.

4. A department with a preferential tariff loses the right to use it, but the information reaches the payroll manager with a delay. Recalculation according to the basic tariff leads to an increase in the amount of insurance premiums payable.

5. When calculating insurance premiums, the program did not indicate that the position was listed in the list of hazardous professions subject to additional tariffs. After the error was discovered and corrected, the recalculation resulted in an underpayment of insurance premiums at additional rates.

Let's look at the features of recalculating insurance premiums in “1C: Salaries and Personnel Management 8” edition 3 using examples.

Example 1

When calculating insurance premiums for the Warehouse division, a preferential tariff for insurance premiums was applied for Residents of the Technological Innovation Special Economic Zone (tariff code “05”). This tariff provides for contributions to the Pension Fund in the amount of 13% in 2018; in the Social Insurance Fund 2.9%; in the Federal Compulsory Medical Insurance Fund 5.1%. This is exactly how contributions were calculated for employee V.S. Ivy. With monthly earnings of 10,000 rubles. The amount of insurance deductions for the month was:

• in the Pension Fund - 1,300 rubles;
• in FFOMS - 510 rubles;
• in the Social Insurance Fund - 290 rubles.

The indicated amounts were reflected in the calculation of insurance premiums for the first quarter of 2018.

When it turned out that the division had lost the right to apply a preferential rate of insurance premiums, then in accordance with letters of the Federal Tax Service of Russia dated October 25, 2017 No. GD-4-11/21611@ and the Ministry of Finance of Russia dated December 18, 2017 No.? 03-15-06/ 84443 there was a need to submit a clarifying Calculation. To form it, it is necessary to recalculate insurance premiums with new rates.

In the Department card, you should clear the Preferential tariff insurance field. contributions. Now the division is subject to the tariff used for the organization and specified in the Organization card on the Accounting policy tab and other settings via the Accounting policy link in the Tariff type field.

In Example 1, the organization has a Basic Tariff of Insurance Contributions (tariff code “01”), which provides for contribution rates in 2018: to the Pension Fund of the Russian Federation in the amount of 22%; Social Insurance Fund 2.9%; FFOMS 5.1%. It is obvious that the Pension Fund has “underpaid” 9% of contributions (22% - 13%), and the tariff code has changed.

In Example 1 under consideration, in order to recalculate contributions, the income accounting procedure should be revised. To register the procedure for accounting for income and recalculating insurance premiums of the previous period, the document Recalculation of insurance premiums (menu Taxes and contributions) is used. On the Income Information tab, you must manually specify all employee incomes. In this case, on the Calculated contributions tab, insurance premiums will be recalculated automatically.

As a result of recalculation of insurance premiums of employee V.S. Ivy with monthly earnings of 10,000 rubles. The amount of insurance deductions for the month was:

• in the Pension Fund - 2,200 rubles;
• in the Federal Compulsory Medical Insurance Fund and the Social Insurance Fund - the amount did not change and amounted to 510 rubles, respectively. and 290 rub.

After recalculating insurance premiums for the first quarter, clarifying Calculations should be prepared. Using the 1C-Reporting service, you need to create new reports for the periods being corrected and indicate the Correction Number on the Title Page (Fig. 2). The clarifications affected all employees of the department, since everyone’s tariff code had changed. Therefore, Sections 3 in the updated Calculation are formed for all employees of the department. In other cases, when the formation of an updated Calculation is caused by changes in the data or accruals of individual employees, Section 3 displays data only for these employees. In any case, the remaining sections of the clarifying Calculation are filled in with completely new data.

Rice. 2. Title page of the clarifying calculation of insurance premiums for the first quarter of 2018

The right to submit an updated Calculation of insurance premiums

Policyholders can submit an updated Calculation to the inspection if they find errors that lead to an overestimation of the amount of insurance premiums. In fact, during the next calculation of contributions in the current period, a recalculation is made, and the result is reflected in the report for the next period. Situation options that allow you to present an updated Calculation:

1. The employee was paid a salary for the full month worked. The calculation of insurance premiums was submitted to the Federal Tax Service, but it later turned out that the employee was on sick leave or on vacation at his own expense. An accrual not included in the base for calculating premiums replaced an accrual subject to insurance premiums, which led to overpayment of premiums.

2. Any recalculation of employee accruals, leading to a recalculation of insurance premiums towards their reduction.

Example 2

When calculating wages for June to employee S.S. Gorbunkov was awarded:

• salary payment - 7,500 rubles;
• business trip payment (based on average earnings) for June - 2,500 rubles.

Insurance premiums have been calculated at the basic rate. In June, contributions from S.S.’s salary. Gorbunkov were:

• in the Pension Fund - 2,200 rubles;
• in FFOMS - 510 rubles;
• in the Social Insurance Fund - 290 rubles.

These contributions have been paid and included in the 2018 Half Year Account. The sick leave submitted to the accounting department for the period 06/25/2018-06/30/2018 does not create a reason for the formation of an updated Calculation. Document registered in the program Sick leave reverses the previously accrued amount of travel allowances (Fig. 3).

Rice. 3. Recalculation of travel allowances in the “Sick Leave” document

The sick leave was received by the organization in July. This is not an error situation and does not result in underpayment of insurance premiums. Since the amount accrued on sick leave is not subject to insurance contributions, there was an overpayment of contributions in the amount of:

• in the Pension Fund - 550 rubles;
• in the Federal Compulsory Medical Insurance Fund - 127.50 rubles;
• in the Social Insurance Fund - 72.50 rubles.

In the program, sick leave registered in July 2018 affects the calculation of insurance premiums for the current month, reducing the calculation base.

There are no legal requirements for the submission of an updated Calculation in such a situation. All recalculations occur in the next period and are reflected in the next reports. But at the same time, the organization has the right to clarify the report for the half-year and notify the Federal Tax Service about the overpayment that has occurred by submitting a clarification.

However, before the end of the month, you should not make hasty clarifications of the Calculation. After all, various documents are registered throughout the month. At some point, the Sick Leave document can actually reverse the income of the previous month, and based on the results of calculating wages for the month, another document, for example, Calculation of salaries and contributions, will make additional accruals that exceed the reversal income of the previous period. As a result, the current month’s income will decrease by the amount of the business trip reversal, no minuses for the previous month will remain, and the adjusting report will not show any changes.

The need to submit an updated Calculation of insurance premiums

In a number of cases, despite the absence of an obligation to submit an updated Calculation, the policyholder has no other opportunity to report his overpayment of premiums, except for submitting an update:

1. As a result of the recalculation of contributions in the current period, the employee receives a negative amount. A report with a negative amount cannot be submitted to the Federal Tax Service. Therefore, there is only one way out - to generate an updated report for the previous period.

2. The employee worked in hazardous work. Insurance premiums were calculated at an additional rate. Information about the employee's transfer to work under normal working conditions was received late by the accounting department. As a result of recalculation, it is impossible to reduce the calculated contributions at the additional rate, because the employee’s accruals in the current period are no longer subject to contributions at the additional rate.

Example 3

In this case, unlike the previous Example 2, the negative amount of insurance premiums resulting from the cancellation of a business trip will not be compensated by accruals. Despite the fact that due to accruals from other employees the total amount of insurance premiums will be positive, in Section 3 the employee will remain negative values, and this is unacceptable. And therefore, the accountant will have to create a document Recalculation of insurance premiums, recalculate contributions for June, generate and submit an updated Calculation to the Federal Tax Service.

The 1C: Salary and Personnel Management 8 program automates the process of recalculating insurance premiums. Using the 1C-Reporting service, initial and clarifying calculations for insurance premiums are generated automatically. However, the decision to prepare a clarifying Calculation remains with the accountant. Having analyzed the consequences of registering a document that changes calculations in the period for which a report has already been submitted, the accountant either recalculates insurance premiums for the previous period, or the calculation automatically occurs in the current month.

From the editor. In the article “Calculation of insurance premiums: the mechanism for checking control ratios has changed in 1C,” read about the mechanism implemented in “1C:Enterprise 8” for checking control ratios for calculating insurance premiums, which takes into account the data of adjustment Calculations.