ACCOUNTING FOR SETTLEMENTS WITH EXTRA-BUDGETARY SOCIAL FUNDS AT THE ENTERPRISE (ON THE EXAMPLE OF LLC "SEL ERMEKEEVSKOGO DISTRICT OF THE REPUBLIC OF BASHKORTOSTAN)

The article describes the structure, functions of each social off-budget Fund. Analyzed the interaction of the enterprise "Selenergo" with the funds, considered all the changes that have occurred in this area in recent years. The analysis of income and expenditures of funds in the FSS, FOMS and FIU. The calculations are made the bases of calculation and values of insurance premiums on the basis of accounting statements of LLC "SEL". Examples of calculations of insurance contributions for individual employees using different tariff levels.