Mandatory insurance premiums are the procedure for calculating and paying. What are insurance premiums in the Russian Federation
1. The amount of insurance premiums shall be calculated and paid by the payers of insurance premiums specified in clause 1 of part 1 of Article 5 of this Federal law(hereinafter in this article - payers of insurance contributions), separately to each state non-budgetary fund.
2. The amount of insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity, payable to the Social Insurance Fund of the Russian Federation, is subject to reduction by payers of insurance contributions by the amount of expenses they have incurred to pay the compulsory insurance coverage for the specified type of compulsory social insurance in accordance with the legislation of the Russian Federation.
2.1. The payer of insurance contributions has the right, within the billing period, to set off the amount of excess expenses for the payment of compulsory insurance coverage for compulsory social insurance in case of temporary disability and in connection with maternity over the amount of accrued insurance contributions for the specified type of compulsory social insurance against forthcoming payments for compulsory social insurance for a case of temporary incapacity for work and in connection with motherhood.
3. During the settlement (reporting) period, at the end of each calendar month, payers of insurance premiums calculate monthly compulsory payments for insurance premiums, based on the amount of payments and other remunerations accrued (made - for payers of insurance premiums - individuals) from the beginning of the settlement period before the end of the corresponding calendar month, and the rates of insurance premiums, minus the amounts of monthly mandatory payments calculated from the beginning of the billing period to the previous calendar month inclusive.
4. During the billing period, the policyholder pays insurance premiums in the form of monthly mandatory payments.
5. Monthly obligatory payment payable no later than the 15th day of the calendar month following the calendar month for which the mandatory monthly payment is charged. If a specified period payment of the monthly obligatory payment falls on the day recognized in accordance with the legislation of the Russian Federation as a day off and (or) a non-working holiday, the day of the expiration of the period is the next working day following it.
6. Payers of insurance premiums are obliged to keep records of the amounts of accrued payments and other remuneration, the amounts of insurance premiums related to them, in relation to each individual in favor of whom payments were made.
7. The amount of insurance premiums to be transferred to the corresponding state extra-budgetary funds is determined in rubles and kopecks.
8. Payment of insurance premiums is carried out by separate settlement documents sent to Pension Fund Russian Federation, Social Insurance Fund of the Russian Federation, Federal fund compulsory health insurance to the corresponding accounts of the Federal Treasury.
(see text in previous edition)
9. Payers of insurance premiums quarterly submit the following reports to the body controlling the payment of insurance premiums at the place of their registration:
1) in territorial body Of the Pension Fund of the Russian Federation on paper no later than the 15th day of the second calendar month following the reporting period, and in the form of an electronic document no later than the 20th day of the second calendar month following the reporting period - the calculation of accrued and paid insurance premiums for compulsory pension insurance in the Pension Fund of the Russian Federation and for compulsory health insurance to the Federal Compulsory Health Insurance Fund. The calculation form and the procedure for filling it out are approved by the body controlling the payment of insurance premiums in agreement with federal body executive power, carrying out the functions of developing public policy and social insurance regulations;
(see text in previous edition)
2) to the territorial body of the Social Insurance Fund of the Russian Federation on paper no later than the 20th day of the calendar month following the reporting period, and in the form of an electronic document no later than the 25th day of the calendar month following the reporting period - the calculation of the accrued and paid insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity to the Social Insurance Fund of the Russian Federation, as well as on the costs of paying compulsory insurance coverage for the specified type of compulsory social insurance, made on account of the payment of these insurance contributions to the Social Insurance Fund insurance of the Russian Federation. The calculation form and the procedure for filling it out are approved by the body for control over the payment of insurance premiums in agreement with the federal executive body responsible for the development of state policy and legal regulation in the field of social insurance.
(see text in previous edition)
9.1. In the case of payments and other remuneration in favor of students in professional educational organizations, educational organizations higher education full-time education for activities carried out in a student team under labor contracts or under civil law contracts, the subject of which is the performance of work and (or) the provision of services, payers of insurance contributions are also required to submit quarterly to the territorial body of the Pension Fund of the Russian Federation at their place of registration no later than the 15th day of the second calendar month following the reporting period, documents confirming membership in the student team of students and the form of their training during the period of such membership. Information about student teams included in the federal or regional register of youth and children's public associations that use state support, is provided by the federal executive body in charge of implementing the state youth policy to the Pension Fund of the Russian Federation no later than the 1st day of the month following the reporting period.
(see text in previous edition)
10. Payers of insurance premiums, who have the average number of individuals, in favor of whom payments and other remuneration are made, for the previous settlement period exceeds 25 people, as well as newly created (including during reorganization) organizations in which the number of these individuals exceeds this limit, submit the calculations specified in part 9 of this article, to the body controlling the payment of insurance premiums according to the formats and in the manner established by the body controlling the payment of insurance premiums, in the form of electronic documents signed by a strengthened qualified electronic signature... Payers of insurance premiums and newly created organizations (including during reorganization), in which the average number of individuals, in favor of whom payments and other remuneration are made, for the previous billing period is 25 people or less, are entitled to submit the calculations specified in part 9 of this articles in the form of electronic documents in accordance with the requirements of this part. When submitting settlements in the form of electronic documents, the body controlling the payment of insurance premiums is obliged to send confirmation of the acceptance of these settlements in the form of electronic documents using information and telecommunication networks, access to which is not limited to a certain circle of persons, including a single portal of state and municipal services.
(see text in previous edition)
11. Separate subdivisions for which legal entities have opened accounts in banks for transactions and which have a separate balance and charge payments and other remuneration in favor of individuals (hereinafter in this article - separate subdivisions), perform the organization's obligations to pay insurance premiums (monthly mandatory payments), as well as the obligation to submit calculations for insurance premiums at the place of its location, unless otherwise provided by part 14 of this article.
(see text in previous edition)
12. The amount of insurance premiums (monthly mandatory payments) payable at the location a separate subdivision, is determined based on the size of the base for calculating insurance premiums related to this separate subdivision.
13. The amount of insurance premiums payable at the location of the organization and which includes separate subdivisions is determined as the difference between total amount insurance premiums payable by the organization as a whole, and the total amount of insurance premiums payable at the location of the separate divisions of the organization.
14. If an organization has separate subdivisions located outside the territory of the Russian Federation, payment of insurance premiums (monthly mandatory payments), as well as submission of calculations of insurance premiums for these separate subdivisions, are carried out by the organization at its location.
15. In the event of the termination of the organization's activities in connection with its liquidation or the termination of an individual's activities as an individual entrepreneur by the end of the billing period, the payers of insurance premiums specified in subparagraphs "a" and "b" of paragraph 1 of Part 1 of Article 5 of this Federal Law shall until the day of filing an application for state registration a legal entity in connection with its liquidation or an application for state registration of the termination of an individual's activity as an individual entrepreneur, respectively, submit to the body for control over the payment of insurance premiums the calculation of the accrued and paid insurance premiums for the period from the beginning of the billing period to the day of submission of the specified calculation inclusive. The specified calculation can be submitted in the form of an electronic document in accordance with the requirements of part 10 of this article. The difference between the amount of insurance premiums payable in accordance with the specified calculation and the amounts of insurance premiums paid by payers of insurance premiums from the beginning of the calculation period shall be payable within 15 calendar days from the date of submission of such calculation or refund to the payer of insurance premiums in accordance with Article 26 of this Federal Law.
(see text in previous edition)
16. In the event of reorganization of a payer of insurance premiums - an organization, payment of insurance premiums, as well as the presentation of calculations for accrued and paid insurance premiums are carried out by its successor (successors), regardless of whether the facts and (or) circumstances were known to the legal successor (successors) before the completion of the reorganization non-performance or improper performance by the reorganized legal entity obligations to pay insurance premiums. If there are several successors, the share of participation of each of them in the performance of the duties of the reorganized legal entity to pay insurance premiums is determined in the manner prescribed by the civil legislation of the Russian Federation. If the dividing balance sheet does not allow determining the share of the legal successor of the reorganized legal entity or excludes the possibility of full performance of obligations to pay insurance premiums by any legal successor and such reorganization was aimed at failure to fulfill obligations to pay insurance premiums, by a court decision, newly formed legal entities may jointly and severally fulfill the obligation to pay the insurance premiums of the reorganized entity.
From January 1, 2019, the tariffs and rates of insurance premiums have been updated, the procedure and conditions for the application of preferential rates have been significantly revised.
Payers of insurance premiums
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Tariffs insurance premiums for compulsory insurance |
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pension (OPS) | social (OSS) | medical (compulsory medical insurance) | ||
Insurance premium rates
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Tariffs for payers specified in subparagraph 1 of paragraph 1 of article 419 of the Tax Code of the Russian Federation (except for persons applying reduced rates of insurance premiums) | 22 % * | 2,9 (1,8 **) | 5,1 | 30 % |
* The specified rate of insurance contributions for compulsory pension insurance is applied within the established limit value of the base for calculating insurance contributions for compulsory pension insurance - 22
percent. Above the established limit value of the base for calculating insurance contributions for compulsory pension insurance - 10 percent(Clause 2, Clause 1 of Article 425 of the Tax Code of the Russian Federation) |
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Reduced insurance premium rates in 2019
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Organizations and individual entrepreneurs on the simplified tax system, conducting preferential activities with an income of at least 70% in the total volume (clauses 5 clause 1, clauses 3 clause 2, clause 6 of article 427 of the Tax Code of the Russian Federation) |
20 % | 0 % | 0 % | 20 % |
Pharmacies and individual entrepreneurs on UTII for payments to workers employed in pharmaceuticals (subparagraph 6, paragraph 1, subparagraph 3, paragraph 2, article 427 of the Tax Code of the Russian Federation) | 20 % | 0 % | 0 % | 20 % |
Entrepreneurs on the patent taxation system (PSN) for payments to employees engaged in activities on a patent, with the exception of certain types activities for which the benefit does not apply(Clause 9 Clause 1, Clause 3 Clause 2 Article 427 of the Tax Code of the Russian Federation) |
20 % | 0 % | 0 % | 20 % |
Non-profit organizations (NPO) on the simplified tax system. In addition to state and municipal institutions, the scope of which is related to the social services of citizens in the field of health care, education, art and mass sports (clause 7, clause 1, clause 3, clause 2, clause 7 of article 427 of the Tax Code of the Russian Federation) | 20 % | 0 % | 0 % | 20 % |
Charitable organizations applying a simplified taxation system (subparagraph 8, paragraph 1, subparagraph 3, paragraph 2, paragraph 8 of article 427 of the Tax Code of the Russian Federation) | 20 % | 0 % | 0 % | 20 % |
IT organizations (clause 3, clause 1, clause 1, clause 2, clause 5 of article 427 of the Tax Code of the Russian Federation). | 8 % | 2 % | 4 % | 14 % |
Business partnerships and societies in the field of implementation of the results of intellectual activity (subparagraph 1 of paragraph 1, subparagraph 1 of paragraph 2, paragraph 4 of article 427 of the Tax Code of the Russian Federation) | 8 % | 2 % | 4 % | 14 % |
Organizations and individual entrepreneurs that have entered into agreements with the SEZ governing bodies on the implementation of technology-innovative and tourist-recreational activities (subparagraph 2, paragraph 1, subparagraph 1, paragraph 2, article 427 of the Tax Code of the Russian Federation) | 8 % | 2 % | 4 % | 14 % |
Contribution payers paying remuneration to crew members of ships registered in the Russian International Register of Ships (with an exception) (subparagraph 4, paragraph 1, paragraph 2, paragraph 2, article 427 of the Tax Code of the Russian Federation) | 0 % | 0 % | 0 % | 0 % |
organizations - members of Skolkovo (subparagraph 10, paragraph 1, subparagraph 4, paragraph 2, article 427 of the Tax Code of the Russian Federation) | 14 % | 0 % | 0 % | 14 % |
Insured - participants of the FEZ on the territory of Crimea and Sevastopol (clause 11, clause 1, clause 5, clause 2, clause 10 of article 427 of the Tax Code of the Russian Federation) | 6 % | 1,5 % | 0,1 % | 7,6 % |
Policyholders - residents of the territory of advanced socio-economic development (subparagraph 12, paragraph 1, subparagraph 5, paragraph 2, paragraph 10 of article 427 of the Tax Code of the Russian Federation) | 6 % | 1,5 % | 0,1 % | 7,6 % |
Policyholders - residents of the free port "Vladivostok" (clause 13 clause 1, clause 5 clause 2, clause 10 of article 427 of the Tax Code of the Russian Federation) | 6 % | 1,5 % | 0,1 % | 7,6 % |
Amounts not subject to insurance premiums are specified in Article 422 of the Tax Code of the Russian Federation
Features and conditions for the application of reduced rates of insurance premiums by various categories of payers are determined by Article 427 of the Tax Code of the Russian Federation.
The procedure for calculating and paying insurance premiums in 2019
- During the billing period, at the end of each calendar month, payers calculate and pay insurance premiums based on the base for calculating insurance premiums from the beginning of the billing period to the end of the corresponding calendar month and insurance premium rates minus the amounts of insurance premiums calculated from the beginning of the billing period to the previous calendar month inclusive.
- The amount of insurance contributions for compulsory social insurance (OSS) is reduced by the amount of their expenses for the payment of insurance coverage for the specified type of OSS in accordance with the legislation of Russia.
- The amount of insurance premiums calculated for payment for a calendar month is payable no later than the 15th day of the next calendar month.
- Payers are obliged to keep records of the amounts of accrued payments and other remuneration, the amounts of insurance premiums related to them, in relation to each individual in favor of whom payments were made.
- The amount of insurance premiums to be transferred is calculated in rubles and kopecks.
- The amount of insurance contributions is calculated and paid by the payers of insurance contributions specified in subparagraph 1 of paragraph 1 of Article 419 of the Tax Code, separately in relation to insurance contributions for compulsory pension insurance, insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity, insurance contributions for compulsory health insurance.
The maximum base for calculating insurance premiums in 2019
Until a certain point, the rule works: the higher the salary of employees, the more amount contributions, and, consequently, the tax burden on the employer.
In order to reduce the costs of business entities for compulsory insurance, provided that the established limit is exceeded, the Tax Code of the Russian Federation provides for a reduction in tariffs (recourse). This encourages employers not to hide the real wages of their employees.
The established limit value of the base for calculating insurance premiums is subject to annual indexation:
- for social insurance (OSS), in case of temporary disability and in connection with maternity, the base is indexed based on the growth of the average wages In Russian federation.
- for pension insurance (OPS), the size of the base is set taking into account the size of the average wage in the Russian Federation, increased by 12 times, and the multiplying coefficient applied to it.
Resolution of the Government of the Russian Federation of 28.11.18 N 1426 "On limit value the basis for calculating insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity and for compulsory pension insurance from January 1, 2019. "
In accordance with paragraph 6 of Article 421 Tax Code Russian Federation Government of the Russian Federation
post about:
1. Establish that for payers of insurance premiums specified in subparagraph 1 of paragraph 1 of Article 419 of the Tax Code of the Russian Federation, the maximum base size for calculating insurance premiums:
- for compulsory social insurance in case of temporary disability and in connection with maternity is subject to indexation from January 1, 2019 in 1,061 times, taking into account the growth of the average wage in the Russian Federation and is for each individual an amount not exceeding 865 000 rubles on an accrual basis from January 1, 2019;
- for compulsory pension insurance, taking into account the size of the average salary in the Russian Federation for 2019, increased by 12 times, and the multiplying coefficient applied to it, established by paragraph 5 of Article 421 of the Tax Code of the Russian Federation for 2019 in the amount of 2,1 , is in relation to each individual an amount not exceeding 1 150 000 rubles on an accrual basis from January 1, 2019
Prime Minister
Russian Federation
D. Medvedev
2019: Limiting base, types of insurance, tiriffs
2018: Limiting base, types of insurance, tiriffs
Calculation of contributions when exceeding the maximum base in 2019
When the aggregate level of the employee's salary (the base limit), established for the current year (on an accrual basis from the beginning of the year), is exceeded, the current rates of insurance premiums 22% - in the Pension Fund and 2.9% - in the FSS decrease and amount to 10% and 0%, respectively (in relation to amounts over the above level).
Additional insurance premium rates for compulsory pension insurance
For selected categories payers, in respect of payments and other remuneration in favor of individuals employed in certain types of work, an additional rate of insurance contributions for compulsory pension insurance is applied.
* For payers specified in clauses 1 and 2 of Art. 428 of the Tax Code of the Russian Federation, depending on the class of working conditions established based on the results of a special assessment of working conditions carried out in the manner prescribed by the legislation of the Russian Federation, the following additional rates of insurance premiums for compulsory pension insurance are applied:
Working conditions class | Working conditions subclass | Additional insurance premium rate |
---|---|---|
Dangerous | 4 | 8.0 percent |
Harmful | 3.4 | 7.0 percent |
3.3 | 6.0 percent | |
3.2 | 4.0 percent | |
3.1 | 2.0 percent | |
Permissible | 2 | 0.0 percent |
Optimal | 1 | 0.0 percent. |
A fixed amount of insurance premiums in 2019 (for oneself) for the self-employed population that does not make payments to individuals
Effective January 1, 2019 new order payment of fixed payments to individual entrepreneurs (for yourself). At the same time, the format of payment by the entrepreneur of insurance premiums depends on whether the Entrepreneur is an employer. If an individual entrepreneur does not use the labor of hired workers, then a fixed amount of insurance premiums is applied to him.
In accordance with the legislation for 2019, an individual entrepreneur pays:
- In the FIU - 26,545 rubles. + 1% on income of individual entrepreneurs over 300,000 rubles. (the aggregate payment is limited to a limit of RUB 212 360)
- In the MHIF - 5,840 rubles.
The amount of insurance premiums paid by payers who do not make payments and other remuneration individuals, as well as the procedure for calculating the amount of contributions, established by Article 430 of the Tax Code of the Russian Federation. The tariffs for entrepreneurs for 2019 are the same (26 and 5.1%). The procedure for calculating an additional contribution (1% of the amount of income exceeding RUB 300,000).
Amounts of IE contributions and the timing of their payment in 2019
The procedure for paying insurance premiums in a fixed amount in 2019 (for individual entrepreneurs, "for oneself")
Contributions of an individual entrepreneur working without hired personnel are determined in accordance with the requirements of Art. 420 of the Tax Code of the Russian Federation. In this case, they do not apply. reduced rates(only persons who pay remuneration to other individuals have a privilege).
Thus, insurance premiums are paid by both individual entrepreneurs who have hired workers, and who do not have them. At the same time, the amount of contributions for oneself does not depend on the availability of employees. Individual entrepreneurs - pensioners also pay fixed contributions.
If the entrepreneur has decided to terminate the activity and deregister in tax authority, then he is obliged to pay contributions within 15 days from the date of deregistration. In this case, the amount of contributions will be adjusted in proportion to the hours worked in the calendar year.
Deadline for payment of fixed contributions for individual entrepreneurs
According to paragraph 2 of Art. 432 of the Tax Code of the Russian Federation fixed amount contributions must be paid before the end of the calendar year. That is, no later than December 31, 2019.
The amount of insurance premiums for individual entrepreneurs in 2019 when income is exceeded
If the entrepreneur's income in a calendar year turns out to be more than 300 thousand rubles, then in addition to the contributions from the minimum wage, he must pay contributions to the MPI in the amount of 1% of the amount of income exceeding 300,000. At the same time, the maximum amount of such contributions is limited. It cannot exceed the value: 8 x 26 545 rub. = RUB 212 360
Deadline for payment of 1% of income of individual entrepreneurs to the Pension Fund
According to paragraph 2 of Art. 432 of the Tax Code of the Russian Federation, such contributions are paid before July 1 of the year following the reporting year. That is, contributions for 2019 must be paid no later than July 1.
The recipient of payments is the tax authority in which the individual entrepreneur is registered.
KBK in payment document should indicate:
- 18210202140061110160 - for contributions to GPT;
- 18210202103081013160 - for contributions to compulsory medical insurance.
Calculation of insurance premiums document form and submission deadlines
In 2018, the Federal Tax Service of Russia plans to update the form for calculating insurance premiums
Terms of submission of Calculation of insurance premiums
Payers submit a calculation of insurance premiums to the tax authority:
no later than the 30th day of the month following the settlement (reporting) period, to the tax authority at the location of the organization (and its separate subdivisions), as well as at the place of residence of an individual making payments and other remuneration to individuals.
Quarterly:
- April 30- for the I quarter,
- July 30th- for the first half of the year,
- October 30- in 9 months,
- January 30* - for the reporting year.
* the year following the reporting year.
Reporting on contributions submitted to the Federal Tax Service Inspectorate of Russia in 2019
Deadlines for submitting reports to the FIU and the FSS and the forms of reporting documents in 2019
Since 2017, the FTS of Russia has been delegated the authority to administer insurance premiums. Wherein:
- PFR - authorized to keep personalized records of insured persons.
- FSS - carries out the payment of benefits and administers, reporting on injuries.
Reporting to the Pension Fund in 2019
Policyholders are required to provide information about insurance experience insured persons in 2018 no later than March 1, 2019.
Reporting to the Social Insurance Fund
The FSS provides information on compulsory social insurance against industrial accidents and occupational diseases (the form and format is prepared by the FSS).
Reporting to the Mandatory Health Insurance Fund
Separate categories of policyholders are reported (according to special forms).
Insurance rates for compulsory social insurance (OSS) against industrial accidents and occupational diseases
In 2019 and in the planning period of 2020 and 2021, insurance premiums for compulsory social insurance against industrial accidents and occupational diseases are paid by the insured in the manner and at the rates established by the Federal Law of December 22, 2005 No. 179-FZ "On insurance tariffs for compulsory social insurance against industrial accidents and occupational diseases for 2006.
For 2019 and 2021, 32 insurance rates (from 0.2 to 8.5 percent), differentiated by type economic activity depending on the class of professional risk, as well as the benefit for their payment.
Insurance rates for OCC against industrial accidents and occupational diseases are determined as a percentage of the accrued wages on all grounds (income) in accordance with the types of economic activity by occupational risk classes.
The size of insurance rates for OCC from accidents and occupational diseases for 2019
Insurance rates for compulsory social insurance against industrial accidents and occupational diseases are determined as a percentage of the amounts of payments and other remuneration that are accrued in favor of the insured in the framework of labor relations and civil law contracts and are included in the base for calculating insurance contributions for compulsory social insurance from industrial accidents and occupational diseases in accordance with Article 20 1 of the Federal Law of July 24, 1998 No. 125-FZ "On Compulsory Social Insurance against Industrial Accidents and Occupational Diseases" (Federal Law of July 24, 1998 No. 125- FZ).
KBK for social insurance contributions against accidents and occupational diseases in 2019
KBK | Name |
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393 1 02 02050 07 1000 160 | Insurance premiums for compulsory social insurance against industrial accidents and occupational diseases (the amount of payment (recalculations, arrears and arrears of the corresponding payment, including the canceled one) |
393 1 02 02050 07 2100 160 | Insurance contributions for compulsory social insurance against industrial accidents and occupational diseases (penalties on the corresponding payment) |
393 1 02 02050 07 2200 160 | Insurance contributions for compulsory social insurance against industrial accidents and occupational diseases (interest on the corresponding payment) |
393 1 02 02050 07 3000 160 | Insurance contributions for compulsory social insurance against industrial accidents and occupational diseases (amounts monetary penalties(fines) for the corresponding payment in accordance with the legislation of the Russian Federation) |
393 1 02 02050 07 4000 160 | Insurance contributions for compulsory social insurance against industrial accidents and occupational diseases (other receipts) |
393 1 02 02050 07 5000 160 | Insurance contributions for compulsory social insurance against industrial accidents and occupational diseases (payment of interest accrued on the amount of overpaid (paid) payments, as well as in case of violation of the terms of their return) |
The procedure for confirming the main type of economic activity of the insured under the OSS against accidents and occupational diseases
Annual confirmation of the main type of economic activity of the insured is required by the FSS to determine the risk class, depending on the activities of the insured, in order to establish insurance rate for insurance against accidents and occupational diseases.
Annual confirmation of the main type of economic activity of the insured - legal entities, as well as the types of economic activity of the insured's subdivisions, which are independent classification units, is necessary for the Social Insurance Fund of the Russian Federation to determine the professional risk class of the type of economic activity that corresponds to the main economic activity of the insured (subdivision of the insured) , and the size of the insurance rate corresponding to this class for compulsory social insurance against industrial accidents and occupational diseases.
The procedure for confirming the main type of economic activity of the insured on compulsory social insurance against industrial accidents and occupational diseases - a legal entity, as well as types of economic activities of the insured's divisions, which are independent classification units, was approved by order of the Ministry of Health and Social Development of Russia dated January 31, 2006 No. 55 (as amended orders of the Ministry of Health and Social Development of Russia dated 01.08.2008 No. 376n, dated 22.06, 25.10.2011 No. 606n).
It should be noted that the main type of economic activity of the insured - an individual who employs persons subject to compulsory social insurance against industrial accidents and occupational diseases, must correspond to the main type of activity specified in the Unified state register individual entrepreneurs (EGRIP). At the same time, annual confirmation of the main activity by the insured is not required.
In 2019, in order to confirm the main type of economic activity, insured legal entities submit the following documents to the regional office no later than April 15, 2019:
- statement on confirmation of the main type of economic activity,
- certificate confirming the main type of economic activity,
- copy explanatory note to balance sheet for 2017.
In these documents, the codes and their decoding by type of economic activity must comply with new OKVED 2, the legal entity receives information about the new codes from the Federal Tax Service.
Documentation regional office Fund are accepted in the form of an electronic document using a single Portal state and municipal services
Registration of legal entities on the Portal of State and Municipal Services is free of charge.
Indexation of benefits for 2018 for citizens with children
From February 1, 2018, the indexation coefficient for payments, benefits and compensations to certain categories of beneficiaries is set at 1,025 .
The coefficient is applied to state benefits for citizens with children.
The size of the following benefits increased by 2.5%:
- up to RUB 628.47 - when registering in the early stages of pregnancy,
- up to RUB 16,759.09 - at the birth of a child.
Indexed and minimum size monthly allowance for child care:
- RUB 3,142.33 - for the first child (a new minimum for those who have been granted parental leave before January 1, 2018),
- RUB 6,284.65 - for the second child (for all).
Resolution of the Government of the Russian Federation of January 26, 2018 N 74 "On approval of the indexation coefficient of payments, benefits and compensations in 2018".
RF Tax Code Article 431. The procedure for calculating and paying insurance contributions paid by payers making payments and other benefits to individuals, and the procedure for reimbursing the amount of insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity
1. During the billing period, based on the results of each calendar month, payers calculate and pay insurance premiums based on the base for calculating insurance premiums from the beginning of the billing period to the end of the corresponding calendar month and insurance premium rates minus the amounts of insurance premiums calculated from the beginning of the billing period to previous calendar month inclusive.
2. The amount of insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity shall be reduced by payers of insurance contributions by the amount of their expenses for payment of insurance coverage for the specified type of compulsory social insurance in accordance with the legislation of the Russian Federation.
3. The amount of insurance premiums calculated for payment for a calendar month shall be payable no later than the 15th day of the next calendar month.
4. Payers are obliged to keep records of the amounts of accrued payments and other remuneration (except for those specified in this Code), the amounts of insurance premiums related to them, in relation to each individual in whose favor the payments were made.
5. The amount of insurance premiums to be transferred is calculated in rubles and kopecks.
6. The amount of insurance contributions shall be calculated and paid by the payers of insurance contributions specified in this Code, separately in respect of insurance contributions for compulsory pension insurance, insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity, insurance contributions for compulsory health insurance.
7. Payers specified in subparagraph 1 of paragraph 1 of Article 419 of this Code (with the exception of individuals making payments specified in subparagraph 3 of paragraph 3 of Article 422 of this Code) submit a calculation of insurance premiums no later than the 30th day of the month following settlement (reporting) period, to the tax authority at the location of the organization and at the location of the separate divisions of the organization, which the organization has opened accounts in banks and which calculate and make payments and other remuneration in favor of individuals, at the place of residence of the individual making payments and other remuneration to individuals.
(see text in previous edition)
If, in the calculation submitted by the payer, information on each individual about the amount of payments and other benefits in favor of individuals, the basis for calculating insurance contributions for compulsory pension insurance within the established limit value, the amount of insurance contributions for compulsory pension insurance calculated on the basis of bases for calculating insurance premiums for compulsory pension insurance not exceeding the maximum value, the basis for calculating insurance premiums for compulsory pension insurance at an additional rate, the amount of insurance premiums for compulsory pension insurance at an additional rate for the settlement (reporting) period and (or) for each from the last three months of the billing (reporting) period contain errors, and also if in the calculation submitted by the payer the sums of the indicators of the same name for all individuals do not correspond to the same indicators as a whole for the payer of insurance premiums and (or) it is indicated in the calculation s inaccurate personal data identifying insured individuals, such a calculation is considered not submitted, about which the payer is notified no later than the day following the day of receipt of the calculation in electronic form (10 days following the day of receipt of the calculation in hard copy).
(see text in previous edition)
Within five days from the date of sending in electronic form of the notification specified in paragraph two of this clause (ten days from the date of sending such notification on paper), the payer of insurance premiums must submit a calculation in which the specified discrepancy is eliminated. In this case, the date of submission of the specified calculation shall be the date of submission of the calculation that was initially recognized as not submitted.
(see text in previous edition)
8. Verifications of the correctness of the declared expenses for the payment of insurance coverage for compulsory social insurance in case of temporary disability and in connection with maternity are carried out by the territorial bodies of the Social Insurance Fund of the Russian Federation in accordance with the Federal Law of December 29, 2006 N 255-FZ "On compulsory social insurance in case of temporary disability and in connection with motherhood. "
Copies of decisions on the allocation (refusal to allocate) funds for the implementation (reimbursement) of the insured's expenses for the payment of insurance coverage, on the non-acceptance of expenses for the payment of insurance coverage, as well as information on the cancellation (change) of these decisions parent body the territorial body of the Social Insurance Fund of the Russian Federation or a court shall be sent by the territorial body of the Social Insurance Fund of the Russian Federation to the tax authority within three days from the date of the relevant decision by the body of the Social Insurance Fund of the Russian Federation (the higher body of the territorial body of the Social Insurance Fund of the Russian Federation or the court).
The procedure for the submission by the territorial bodies of the Social Insurance Fund of the Russian Federation of decisions that have entered into force on the verification of the correctness of expenses for the payment of insurance coverage for compulsory social insurance in case of temporary disability and in connection with maternity, as well as information on the cancellation (change) of these decisions by the higher body of the territorial body The Social Insurance Fund of the Russian Federation or a court of law with the tax authorities is determined by agreement of the interacting parties.
9. If, according to the results of the settlement (reporting) period, the amount of the costs incurred by the payer for the payment of insurance coverage for compulsory social insurance in case of temporary disability and in connection with maternity (minus the funds allocated to the insured by the territorial body of the Social Insurance Fund of the Russian Federation in the estimated (reporting) period for the payment of insurance coverage) exceeds the total amount of calculated insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity, the resulting difference is subject to offset by the tax authority against forthcoming payments for compulsory social insurance in case of temporary incapacity for work and in connection with maternity for on the basis of the confirmation received from the territorial body of the Social Insurance Fund of the Russian Federation of the expenses declared by the payer for the payment of insurance coverage for the corresponding settlement (reporting) period or compensation by the territorial bodies of the Social Insurance Fund of the Russian Federation in accordance with the procedure established by the Federal Law of December 29, 2006 N 255-FZ "On compulsory social insurance in case of temporary disability and in connection with motherhood."
10. Payers whose number of individuals, in favor of whom payments and other remuneration have been accrued, for the settlement (reporting) period exceeds 10 people, as well as newly created (including as a result of reorganization) organizations, whose number of these individuals exceeds this limit, submit the calculations specified in paragraph 7 of this article to the tax authority in electronic form using an enhanced qualified electronic signature via telecommunication channels. Payers and newly created organizations (including as a result of reorganization), in which the number of individuals, in favor of whom payments and other remuneration have been accrued, for the settlement (reporting) period is 10 people or less, are entitled to submit the calculations specified in paragraph 7 of this articles, in electronic form in accordance with the requirements of this paragraph.
(see text in previous edition)
11. Payment of insurance premiums and submission of settlements for insurance premiums are made by organizations at the place of their location and at the location of separate divisions of the organization for which the organization has opened accounts in banks and which calculate and make payments and other remuneration in favor of individuals (hereinafter in this article - separate subdivisions), unless otherwise provided by paragraph 14 of this article.
(see text in previous edition)
12. The amount of insurance premiums payable at the location of a separate subdivision is determined based on the size of the base for calculating insurance premiums related to this separate subdivision.
13. The amount of insurance premiums payable at the location of the organization, which includes separate divisions, is determined as the difference between the total amount of insurance premiums payable by the organization as a whole and the total amount of insurance premiums payable at the location of the separate divisions.
14. If an organization has separate subdivisions located outside the territory of the Russian Federation, payment of insurance premiums, as well as submission of calculations for insurance premiums for such separate subdivisions, is carried out by the organization at its location.
15. In the event of the termination of the organization's activities in connection with its liquidation or the termination of an individual's activity as an individual entrepreneur by the end of the billing period, the payers specified in paragraphs two and three of subparagraph 1 of paragraph 1 of Article 419 of this Code are obliged, respectively, before the preparation of the interim liquidation balance sheet, or before the day of filing with the registering authority an application for state registration of the termination of an individual's activity as an individual entrepreneur, submit to the tax authority a calculation of insurance premiums for the period from the beginning of the calculation period to the day of submission of the specified calculation, inclusive.
The difference between the amount of insurance premiums payable in accordance with the specified calculation and the amounts of insurance premiums paid by payers from the beginning of the calculation period shall be paid within 15 calendar days from the date of submission of such calculation or returned to the payer in accordance with Article 78 of this Code.
16. Calculation data on insurance contributions on calculated insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity and on the amounts of payers' expenses for insurance payments are sent by the tax authority no later than five days from the date of their receipt in electronic form and no later than ten days from the date of their receipt on paper to the appropriate territorial body of the Social Insurance Fund of the Russian Federation to verify the correctness of the payer's expenses for insurance payments.
Payment of insurance contributions for compulsory pension insurance and other purposes by employers
The basis in this case is payments in favor of individuals (wages and other similar remuneration). The tariffs are set in art. 425-429 of the Tax Code of the Russian Federation and in Art. 1 of the Law "On Insurance Tariffs ..." dated December 22, 2005 No. 179-FZ (in terms of contributions for insurance against accidents). The effect of the "unfortunate" tariffs specified in the law 179-FZ was extended for 2017-2019 on the basis of the law "On insurance tariffs ..." dated December 19, 2016 No. 419-FZ.
Tariffs are applied depending on the size of the base, the type of activity and the category of the payer. Moreover, social contributions are reduced by the amount of the corresponding expenses incurred by the payer. These costs include sick pay and various benefits listed in Art. 1.4 of the Law "On Compulsory Social Insurance ..." dated December 29, 2006 No. 255-FZ.
Contributions are calculated monthly and paid no later than the 15th day of the next month.
Payment of mandatory contributions by payers who are not employers
The procedure for calculating and paying insurance premiums for them is established by Art. 430 of the Tax Code of the Russian Federation. These payers have to transfer two types of contributions - pension and health insurance.
Pension payments for them consist of a fixed and variable part, and medical payments - only of a fixed one. Variable part pension contributions transferred by payers with an annual income exceeding 300,000 rubles. Fixed payments can be transferred in installments during the reporting year according to any schedule convenient for the payer. It is only necessary to complete the calculations in full as of December 31 (subject to the postponement rule). The variable part of contributions, according to the Tax Code of the Russian Federation, must be paid no later than July 1 of the next year.
Payment mandatory contributions by non-employer payers in 2019-2020 |
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Type of insurance premiums |
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Income over 300,000 rubles. |
Income does not exceed 300,000 rubles. |
Income over 300,000 rubles. |
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Contributions to OPS |
Fixed contributions in the amount of 29 354 rubles. |
Fixed contributions in the amount of 32,448 rubles. |
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Variable part in the amount of 1% of the amount of income exceeding 300,000 rubles. |
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Compulsory health insurance contributions |
Fixed contributions in the amount of 6884 rubles. |
Fixed contributions in the amount of 8426 rubles. |
Details about the insurance premiums of individual entrepreneurs can be found.
Don't know your rights?
What is the basis for payment when paying insurance premiums you need to indicate
For correct identification of the amounts transferred, it is important to fill in the "Basis of payment" requisite (field 106 of the payment order). The rules for filling it out are specified in clause 7 of Appendix No. 2 to the order of the Ministry of Finance of the Russian Federation dated 12.11.2013 No. 107n. This requisite consists of two letters and denotes the payment in terms of normative act on which it is based. The most common reasons for payment are:
- TP - regular payment for the current period, made on time;
- ЗД - debt for the previous period, which is extinguished voluntarily;
- TR - payment at the request of the tax authority.
This encoding is used when transferring payments, controlled by bodies Federal Tax Service of the Russian Federation. This includes all insurance premiums, excluding accident insurance. "Unhappy" contributions are controlled by the Social Insurance Fund, and here one should be guided by Appendix 4 to Order No. 107n. According to clause 5 of this document, 0 must be entered in the "Basis of payment" field.
Read more about paying insurance premiums in our article "Where do we pay insurance premiums for injuries."
The procedure for paying insurance premiums determines the type of tariff applied (variable or fixed) and the frequency of payment. The execution of payment orders for insurance premiums depends on which supervisory authority administers this payment.
Photo by Boris Maltsev, Kublog
From January 1, 2017, a new chapter 34 "Insurance contributions" of the Tax Code of the Russian Federation (introduced) comes into force, at the same time "On insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Fund of Compulsory Medical Insurance" (hereinafter - Law No. 212-FZ). This article discusses the differences in the legal regulation of the calculation and payment of insurance premiums before and after January 1, 2017.
Payers of insurance premiums
The circle of payers of insurance premiums is defined in Art. 419 of the Tax Code of the Russian Federation. In it, as before in Law No. 212-FZ, two large categories are provided - payers who make payments and other remuneration to individuals, and payers who do not make such payments.At the same time, the registration procedure has changed for the latter. As explained in, prior to January 1, 2017, registration with the tax authorities of individuals not related to individual entrepreneurs is carried out by the tax authority at the place of residence of the individual based on information provided by the authorities named in paragraphs. 1-6 tbsp. 85 of the Tax Code of the Russian Federation, or on the basis of an application by an individual (submitted to the tax authority at the place of residence of the individual).
From January 1, 2017, an application by an individual who is not an individual entrepreneur for registration with the tax authority at the place of residence (place of stay - if the individual does not have a place of residence in the Russian Federation) can be submitted to any tax authority.
In general, these provisions repeat those indicated earlier in Art. 5 of Law No. 212-FZ, the norms that determined the payers of insurance premiums.
The provision has also been preserved that if a person belongs to several categories of payers of insurance premiums (i.e., simultaneously makes payments and other remunerations to individuals, and independently receives income), such a person is obliged to calculate and pay insurance premiums independently on each basis. ...
There is, however, one significant change, which is that arbitration managers, appraisers, mediators and patent attorneys are now listed among the payers of insurance premiums.
At the same time, appraisers, mediators and patent attorneys from January 1, 2017 will become payers of insurance premiums for the first time, while in relation to arbitration managers regarding the provisions of Art. 5 of Law No. 212-FZ, there was a position supported by the courts, according to which, for the purposes of compulsory pension insurance, as persons engaged in private practice, they were equated with individual entrepreneurs and were policyholders (decree Arbitration court North-West District of 04.04.16, No. F07-1264 / 2016 in case No. A56-33700 / 2015).
Object of insurance premiums
As before in Law No. 212-FZ, for organizations and individual entrepreneurs that make payments and other remuneration to individuals, the object of insurance premiums will be (Article 420 of the Tax Code of the Russian Federation) payments within the framework of labor relations and under civil law contracts, the subject of which are the performance of work, the provision of services under contracts of author's order in favor of the authors of works, as well as under contracts for the alienation of the exclusive right to works of science, literature, art, publishing license contracts, license contracts for the granting of the right to use a work of science, literature, art, including including remuneration accrued by organizations for the management of rights on a collective basis in favor of authors of works under agreements concluded with users.For individuals who are not individual entrepreneurs and who make payments and other remuneration to other individuals, the object is payments under labor agreements (contracts) and under civil law contracts, the subject of which is the performance of work, the provision of services in favor of individuals.
For payers who do not make payments and other remuneration to other individuals, a fixed amount is recognized as an object; at the same time, the RF Tax Code links it to the minimum wage. The algorithm for calculating the appropriate size is given in Art. 430 of the Tax Code of the Russian Federation.
The list of payments, which in any case are not recognized as an object of taxation by insurance premiums, has not changed.
As explained in the letter of the Ministry of Health and Social Development of Russia dated 03.23.10, No. 647-19, payments to employees that are not directly spelled out in labor contracts with them, nevertheless, are subject to insurance premiums as made within the framework of the labor legal relationship of employees with the employer and therefore associated with him with labor contracts (with the exception of the amounts specified in Art. 9 of Law No. 212-FZ).
These conclusions are similarly applicable to the determination of the object of taxation of insurance premiums after January 1, 2017.
In this regard, the object of taxation with insurance contributions includes all types of payments and other remuneration accrued (paid) by payers of insurance contributions in favor of individuals working under employment contracts, regardless of the presence or absence of an indication of these payments directly in the employment contract.
The Ministry of Health and Social Development of Russia indicated that in a number of cases, insured individuals can perform a labor function in an organization and receive payment for work without concluding labor or civil law contracts with them for the performance of work, the provision of services (for example, civil servants, municipal employees, persons, substitute government positions of the Russian Federation, a constituent entity of the Russian Federation, municipal offices on a permanent basis, members of production cooperatives)
Payments and other remuneration accrued by the organization in favor of individuals subject to compulsory social insurance, with whom, in accordance with the legislation, neither labor nor civil law contracts are concluded, for the performance of their labor function, work, services, are subject to insurance premiums.
Payment of insurance premiums for these insured persons is carried out by those organizations that are insured in relation to them: for example, for civil servants - by public authorities in which they pass civil service, for members of production cooperatives - for production cooperatives, for clergy - for religious organizations.
Payments made to such individuals by other organizations that are not in relevant legal relations with them are not subject to insurance premiums.
The list of amounts not subject to insurance premiums, given in Art. 422 of the Tax Code of the Russian Federation, is somewhat different from the list that was enshrined in Art. 9 of Law No. 212-FZ.
Thus, the new list does not indicate the employer's contributions paid in accordance with the legislation of the Russian Federation on additional social security for certain categories of workers who are not subject to insurance premiums until January 1, 2017.
Now the Tax Code of the Russian Federation contains a provision stating that when payers pay the costs of business trips of workers, per diem insurance contributions will not be subject to insurance premiums, only those provided for in paragraph 3 of Art. 217 of the Tax Code of the Russian Federation.
Previously, when paying for business travel expenses of employees, per diems were not subject to insurance premiums, regardless of the amount.
From January 1, 2017, when an employer pays an employee for business travel expenses both within the country and abroad, the income subject to insurance premiums does not include per diems paid in accordance with the legislation of the Russian Federation, but not more than 700 rubles. for each day of being on a business trip in the territory of the Russian Federation and not more than 2500 rubles. for each day of being on a business trip abroad.
Payers making payments and other remuneration to individuals
Base calculation and tariffsAs before, Law No. 212-FZ, art. 421 of the Tax Code of the Russian Federation provides for the determination of the basis for calculating insurance premiums separately for each individual from the beginning of the billing period on an accrual basis.
Also, the concept of the maximum value of the base for calculating insurance contributions for compulsory pension insurance and the maximum size of the base for calculating insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity remain.
The limiting value of the base for calculating insurance contributions for compulsory pension insurance is set taking into account the size of the average wage in the Russian Federation determined for the corresponding year, increased by 12 times, and the following increasing coefficients applied to it for the corresponding calendar year (in 2017 - 1, 9, 2018 - 2.0, 2019 - 2.1, 2020 - 2.2, 2021 - 2.3).
Recall that for 2016, by the decree of the Government of the Russian Federation of November 26, 2015 No. 1265, the maximum value of the base for calculating insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity for payers of insurance contributions in relation to each individual is set at the rate RUB 718,000 on an accrual basis, the maximum value of the base for calculating insurance contributions for compulsory pension insurance, paid to the Pension Fund of the Russian Federation, for each individual is set at 796,000 rubles. cumulative total.
In 2017—2018 for payers of insurance premiums, the following rates of insurance premiums are established, applied on general rule(Article 426 of the Tax Code of the Russian Federation):
1) for compulsory pension insurance:
within the established limit value of the base for calculating insurance premiums for compulsory pension insurance - 22%; over the established limit value of the base for calculating insurance premiums for compulsory pension insurance - 10%;
2) for compulsory social insurance in case of temporary disability and in connection with maternity within the established limit value of the base for calculating insurance premiums for this type of insurance - 2.9%;
for compulsory social insurance in case of temporary incapacity for work in relation to payments and other remuneration in favor of foreign citizens and stateless persons temporarily staying in the Russian Federation (with the exception of highly qualified specialists in accordance with the Federal Law of 25.07.02, No. 115-FZ "On legal status foreign citizens in the Russian Federation "), within the established limit value of the base for calculating insurance premiums for this type of insurance - 1.8%;
3) for compulsory health insurance - 5.1%.
Payers of insurance premiums applying reduced rates of insurance premiums in accordance with Art. 427 of the Tax Code of the Russian Federation, insurance contributions for compulsory pension insurance are not paid for amounts of payments and other remuneration in favor of an individual in excess of the established limit value of the base for calculating insurance premiums.
Earlier, similar explanations were given in relation to Law No. 212-FZ.
From January 1, 2017, the following categories of insurance premium payers will not be eligible for reduced insurance premium rates:
- agricultural producers meeting the criteria specified in art. 346.2 of the Tax Code of the Russian Federation;
- organizations of folk arts and crafts and family (tribal) communities of the indigenous small-numbered peoples of the North, Siberia and Of the Far East RF dealing with traditional economic sectors;
- organizations and individual entrepreneurs applying the Unified Agricultural Taxation;
- payers of insurance premiums making payments and other remuneration to individuals who are disabled of I, II or III groups;
- payers of insurance premiums - Russian organizations and individual entrepreneurs engaged in production, publication (broadcast) and (or) publication of mass media;
- organizations providing engineering services.
During 2017—2018 insurance premium rates for compulsory pension insurance remain at 20%, rates for compulsory social insurance in case of temporary disability and in connection with maternity and rates for compulsory health insurance - at 0 percent, if the following conditions are met:
- compliance with the criterion for the application of the simplified tax system by the organization;
- the share of the organization's income from the sale of products and (or) services rendered in the main type of activity is at least 70% in the total volume of income;
- income for the tax period does not exceed 79 million rubles.
No such dependence has been established by Chapter 34 of the Tax Code of the Russian Federation.
Also, the clarification of the Ministry of Labor of Russia in a letter dated 2.07.14, No. 17-4 / B-295, according to which if an organization has reporting period there are no incomes, then it does not confirm compliance with the condition on the required share of income from the implementation of the specified type of activity, which means that the organization must apply the generally established rate of insurance premiums.
If the organization, based on the results of activities for the subsequent reporting period, confirms compliance with the mentioned condition on the share of income from the main type of economic activity, it will have the right to apply reduced rates of insurance premiums from the beginning of the reporting (settlement) period and recalculate previously paid payments on insurance premiums , calculated on the basis of the maximum rate, by their refund or offset.
It should be noted that provisions on the maximum base for calculating insurance premiums will continue to be necessary for calculating temporary disability benefits, maternity benefits, and monthly childcare benefits.
There is one change to take into account when defining the base, regarding the determination of prices in the event of transactions. interdependent persons... Previously, Law No. 212-FZ did not contain provisions on this.
The Ministry of Health and Social Development of Russia, in a letter dated 5.08.10, No. 2519-19, explained that if an employing organization purchases goods (works, services) in favor of employees, prices (tariffs) for which are not regulated by the state, then the indicated parties to the contract when calculating insurance premiums for the amount of these goods (works, services) should take into account, whose value should be calculated based on the purchase prices of such goods (works, services) (including value added tax and excise taxes).
Now the provisions of the Tax Code of the Russian Federation on tax control transactions between related parties will fully apply with respect to insurance premiums.
Recall that the criteria for the interdependence of persons are established by Art. 105.1 of the Tax Code of the Russian Federation.
A particular difficulty in calculating insurance premiums in practice will be caused by cases of reorganization of a legal entity.
With the inclusion of insurance premiums in the Tax Code of the Russian Federation, the legal regulation of this issue has changed, since this Code, in contrast to Law No. 212-FZ, contains a special Art. 50, explaining the procedure for fulfilling the obligation to pay taxes and fees during the reorganization of a legal entity.
The fulfillment of obligations to pay insurance premiums of the reorganized legal entity shall be imposed on its successor (successors), regardless of whether the facts and (or) circumstances of non-fulfillment or improper performance by the reorganized legal entity of these obligations were known to the legal successor (successors) before the completion of the reorganization. In this case, the legal successor (successors) must pay all penalties due for the duties that have passed to him.
The legal successor (successors) of the reorganized legal entity shall also be obliged to pay the due amounts of fines imposed on the legal entity for committing tax offenses before the completion of its reorganization.
The reorganization of a legal entity does not change the timing of its obligations to pay insurance premiums by the legal successor (successors) of this legal entity.
The amount of insurance premiums (penalties, fines) overpaid by a legal entity or excessively collected before its reorganization is subject to offset by the tax authority. The offset is made no later than one month from the date of completion of the reorganization in the manner established by the Tax Code of the Russian Federation.
At the same time, clause 1.1 of Art. 78 of the Tax Code of the Russian Federation establishes that the amount of overpaid insurance contributions is subject to offset according to the corresponding budget of the state extrabudgetary fund RF, to which this amount was credited, on account of the upcoming payments of the payer for this contribution, arrears on the corresponding penalties and fines for tax violations, or the return to the payer of insurance premiums.
The decision to return the amounts of overpaid (collected) insurance premiums, penalties and fines for reporting (settlement) periods that expired before January 1, 2017, is made by the relevant bodies of the Pension Fund of the Russian Federation, the FSS of the Russian Federation within 10 working days from the date of receipt of a written application (statement, submitted in electronic form with a strengthened qualified electronic signature via telecommunication channels) of the policyholder on the return of overpaid (collected) amounts of insurance premiums, penalties and fines.
In the event that the amount of overpaid insurance premiums arises due to the provision by the payer of insurance premiums of an updated calculation, the 10-day period is calculated from the date of completion office check the specified calculation.
The decision to return the amounts of overpaid (collected) insurance premiums, penalties and fines for reporting (settlement) periods that have expired before January 1, 2017 is made if the payer has no debt that has arisen for these periods.
The next day after the decision on the return of the amounts of overpaid (collected) insurance premiums, penalties and fines is made, the bodies of the Pension Fund of the Russian Federation, the FSS of the Russian Federation send it to the appropriate tax authority (Article 21 of the Federal Law of 3.07.16, No. 250-FZ, hereinafter - Law No. 250-FZ).
The procedure for calculating and paying insurance premiums
In Art. 431 of the Tax Code of the Russian Federation retained the provisions that passed from Law No. 212-FZ that during the billing period the policyholder pays insurance premiums in the form of monthly compulsory payments (now they are called the amounts of insurance premiums calculated for payment for a calendar month). Such payments, as before, are due no later than the 15th day of the calendar month following the corresponding calendar month.Also, the provisions have been preserved that the amount of insurance premiums to be transferred is determined in rubles and kopecks.
The payment of insurance premiums will continue to be carried out by separate settlement documents, but they will all be sent to the tax authority.
As before, Law No. 212-FZ, the Tax Code of the Russian Federation provides for the obligation of payers of insurance premiums to keep records of the amounts of accrued payments and other remuneration, the amounts of insurance premiums related to them, in relation to each individual in favor of whom payments were made. At the same time, a special form of keeping such records of the RF Tax Code has not been established.
Earlier, in order to provide practical assistance to payers in organizing and unifying the maintenance of individual accounting, by a joint letter of the Pension Fund of Russia dated January 26, 2010 No. AD-30-24 / 691 and the Federal Security Service of the Russian Federation dated January 14, 2010 No. 02-03-08 / 08-56P recommended for use is the form of a card for individual accounting of the amounts of accrued payments and other benefits and the amounts of accrued insurance premiums.
For non-payment or incomplete payment of insurance premiums as a result of understating the base for calculating insurance premiums, other incorrect calculation of insurance premiums or other illegal actions (inaction) of payers of insurance premiums, the liability was previously provided for by Art. 47 of Law No. 212-FZ. At the same time, this article provided for liability for the fact of non-payment or incomplete payment of insurance premiums as a result of underestimating the base for calculating insurance premiums, and not for the fact of incorrect accounting (resulting in an underestimation of the base).
Thus, he could not be held liable solely for the fact that the payer of insurance premiums did not keep track of objects of taxation with insurance premiums.
As before, the Tax Code of the Russian Federation does not establish directly responsibility for the incorrect accounting of the amounts of accrued payments and other remuneration and the amounts of accrued insurance premiums.
Meanwhile, unlike Law No. 212-FZ, the Tax Code of the Russian Federation contains Art. 120.
Clause 1 of this article provides for liability for gross violation of the rules for accounting for income and (or) expenses and (or) objects of taxation, if these acts were committed during one tax period.
Paragraph 3 of this article establishes increased liability for the same acts if they entailed an understatement tax base(bases for calculating insurance premiums).
A gross violation of the rules for accounting for income and expenses and objects of taxation for the purposes of this article means the absence primary documents, or lack of invoices, or registers accounting or tax accounting, systematic (two or more times during the calendar year) untimely or incorrect reflection on the accounts of accounting, in the registers of tax accounting and in the reporting business transactions, Money, material values, intangible assets and financial investments.
The authorities and courts will have to develop approaches as to whether Art. 120 of the Tax Code of the Russian Federation to be applied for the fact of incorrect accounting by the payer of insurance premiums for objects taxed with insurance premiums.
As explained in the Information of the FSS of the Russian Federation, posted on the official website on 08.24.16, Art. 431 of the Tax Code of the Russian Federation provides for the possibility for payers of insurance premiums to offset the expenses incurred for payment of insurance coverage for the specified type of compulsory social insurance in accordance with the legislation of the Russian Federation against payment of insurance premiums. At the same time, the effect of the norm according to which payers of insurance contributions have the right to reduce the amount of insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity by the amount of their expenses for payment of insurance coverage for this type of compulsory social insurance is limited to 31.12.18 year inclusive.
Thus, in the regions of the Russian Federation that have not switched to “direct payments” of insurance coverage for compulsory social insurance in case of temporary disability and in connection with maternity, the principle of the credit mechanism for paying insurance premiums remains until 31.12.18 inclusive.
The deadlines for submitting reports by payers making payments and remuneration to individuals from January 1, 2017 will be different.
Now calculations of insurance premiums to the tax authority at the location of the organization and at the location of separate divisions of organizations that charge payments and other remuneration in favor of individuals, at the place of residence of an individual making payments and other remuneration to individuals, will have to be submitted no later than 30th day of the month following the settlement (reporting) period.
In this case, the procedure for submitting reports is governed by the general rules of the Tax Code of the Russian Federation.
On the basis of paragraph 3 of Art. 80 of the Tax Code of the Russian Federation, a tax declaration (calculation) is submitted to the tax authority at the place of registration of the taxpayer (payer of the fee, payer of insurance contributions, tax agent) in the prescribed form on paper or in established formats in electronic form together with documents that, in accordance with the Tax Code of the Russian Federation, must be attached to tax return(calculation).
Taxpayers, payers of insurance premiums have the right to submit documents that, in accordance with the Tax Code of the Russian Federation, must be attached to the tax declaration (calculation) in electronic form.
Tax declarations (calculations) are submitted to the tax authority at the place of registration of the taxpayer (tax payer, payer of insurance premiums, tax agent) in established formats in electronic form via telecommunication channels through an electronic document management operator, which is Russian organization and meeting the requirements approved by the federal executive body authorized to exercise control and supervision functions in the field of taxes and fees, if a different procedure for providing information related to state secrets, is not provided for by the legislation of the Russian Federation, by the following categories of taxpayers (payers of insurance premiums):
taxpayers (payers of insurance contributions), the average number of employees of which for the previous calendar year exceeds 100 people; newly created (including during reorganization) organizations, the number of employees of which exceeds 100 people; taxpayers (payers of insurance premiums), not mentioned above, for whom such an obligation is provided for by part of the second Tax Code of the Russian Federation in relation to a specific tax (insurance premiums).
At the same time, a clarification has been added, according to which if in the submitted calculation the information on the total amount of insurance premiums for compulsory pension insurance calculated by the payer for the billing (reporting) period does not correspond to the amount of calculated insurance premiums for compulsory pension insurance for each insured individual specified in this calculation , such a calculation is considered not submitted, about which the payer is notified no later than the day following the day of submission of the calculation. Within five days from the date of receipt of the said notification, the payer of insurance premiums is obliged to submit a calculation in which the specified discrepancy has been eliminated. In this case, the date of submission of the specified calculation shall be the date of submission of the calculation, which was initially recognized as not submitted.
Another change related to the obligation to pay insurance premiums and submit reports in respect of separate divisions. Earlier, Law No. 212-FZ contained an indication that such divisions should have bank accounts open and they should have a separate balance sheet.
From January 1, 2017, the obligation to pay insurance premiums and submit calculations for insurance premiums has been assigned to organizations at the location of any separate subdivisions located in the territory of the Russian Federation, which charge payments and other remuneration in favor of individuals.
The concept of a separate subdivision is enshrined in Art. 11 of the Tax Code of the Russian Federation - any subdivision geographically separate from it, at the location of which stationary workplaces are equipped. A separate division of an organization is recognized as such regardless of whether or not its creation is reflected in the constituent or other organizational and administrative documents of the organization, as well as from the powers vested in the said division. In this case, a workplace is considered stationary if it is created for a period of more than one month.
In this regard, in the letter of the Office of the Federal Tax Service of Russia in Moscow dated 2.02.16, No. 12-18 / 008798, it is indicated that according to Art. 209 of the Labor Code of the Russian Federation, a workplace is understood as a place where an employee must be located or where he must arrive in connection with his work and which is directly or indirectly under the control of the employer.
Considering the foregoing, if the activities of an organization are carried out outside its location for a period exceeding one month, then this activity leads to the creation of a separate subdivision and, therefore, the organization is subject to registration with the tax authority at the location of the corresponding separate subdivision.
The absence of any sign of a separate subdivision from those listed in paragraph 2 of Art. 11 of the Tax Code of the Russian Federation does not lead to the creation of a separate subdivision by the organization.
It should be borne in mind that reporting for 2016 will be performed in the same manner as before (i.e., the deadlines and bodies - recipients of reports will be the same). The new rules are in effect starting with reporting for the 1st quarter of 2017.
Wherein old order will also apply to the submission of updated calculations of insurance premiums for any reporting (settlement) periods before January 1, 2017 (Articles 20, 23 of Law No. 250-FZ).
Insurance premiums for payers who do not make payments and other benefits to individuals
Such elements of taxation with insurance premiums, such as the procedure for calculating insurance premiums, as well as the procedure and terms for their payment, in relation to payers who do not make payments and other remuneration to individuals, are determined by Art. 432 of the Tax Code of the Russian Federation.The provisions that passed from Law No. 212-FZ have been preserved stating that insurance premiums by such payers are paid according to the general rule no later than December 31 of the current calendar year, unless otherwise provided by this article. Insurance premiums calculated from the amount of income of the payer of insurance premiums in excess of 300,000 rubles. for the billing period, paid by the payer of insurance premiums no later than April 1 of the year following the expired calendar year.
The Tax Code of the Russian Federation, as before Law No. 212-FZ, does not provide for the obligation of payers of insurance premiums who do not make payments or other remuneration to individuals, to pay insurance premiums in the form of monthly compulsory payments during the billing period.
It will also still be necessary to calculate the amount of insurance premiums separately for insurance premiums for compulsory pension insurance and insurance premiums for compulsory health insurance. Insurance premiums will need to be paid in separate settlement documents, as before, but they will need to be sent to the tax authority.
It should be noted that the deadline for submitting reports by the heads of peasant (farmer) households will change: now there is a rule on submitting reports to the appropriate territorial PFR office before March 1 of the calendar year following the expired billing period, and starting from reporting for 2017, the deadline will be different - before January 30 of the calendar year following the expired billing period.
Note that the Tax Code of the Russian Federation, as well as Law No. 212-FZ, does not indicate reporting by other payers who do not make payments and other remuneration to individuals, except for the heads of peasant (farmer) households.