Direct answer: this is not a program error. If the organization is an LLP under the simplified tax regime, and the employee is a pensioner, the social tax is not calculated for them — this is a built-in feature of the payroll calculation.
Why this happens
Social tax for an LLP under the simplified regime is not calculated for pensioner employees. This is because pensioners belong to a category for which social tax is not assessed in such cases. Therefore, the absence of a social tax deduction on the pay slip or salary calculation for such an employee is a correct result, not a program malfunction.
What to check
Before considering this an error, make sure:
- the organization actually applies the simplified tax regime;
- the employee for whom the social tax was not calculated is a pensioner.
If both conditions are confirmed, then the absence of social tax calculation is expected system behavior, and no further action is needed.
Frequently asked questions
What if the employee is not a pensioner, but the social tax still isn't calculated?
In this case, you should separately review the accrual settings and the employee's parameters in the database — the feature described above applies specifically to pensioners.
Does this apply to other tax regimes besides the simplified one?
The reference answer describes the situation specifically for an LLP under the simplified regime — for other regimes, the calculation rules may differ, and this should be verified separately.