This book is a practical guide to accounting for insurance deductions. The book discusses in detail issues related to tax and accounting of contributions to the Compulsory Medical Insurance Fund, the Compulsory Pension Insurance Fund, the Social Insurance Fund, and contributions to accident insurance. The procedure for calculating all insurance deductions is covered. In addition, the procedure for calculating and accounting for insurance payments for motor vehicle insurance on the balance sheet of an enterprise is described, and the system of personal accounting of the population of the Russian Federation is considered. The book is intended for accountants, business managers, auditors, tax officials, as well as for students and university teachers.