December fund payments. Where to pay insurance premiums for December - to the funds or to the tax? Budget classification code
We'll tell you where to pay insurance premiums for December 2016, as well as what the consequences may be if this is not done. View and download payment samples.
In 2017, companies pay tax contributions. The exception is payments for injuries. They continue to be controlled by the FSS. Companies must transfer contributions for December 2016 to new CBCs.
By law, the company has the right to transfer contributions for December to the tax authorities no later than January 15, 2017 (Article 431 of the Tax Code of the Russian Federation as amended on 01/01/17). The deadline is moved to January 16, since January 15 is Sunday. But according to the UNP poll, most companies sent money to the funds in December.
"UNP" interviewed specialists from the PFR and FSS departments and found out that the funds were waiting for the December contributions last year. Since approved new BCC for insurance premiums for 2017, in some branches of the FSS and the PFR they admit that the money may be lost, or not go to the tax office at all, since at the beginning of January the codes may not yet work.
Those who paid their dues in December, before the 29th or 30th, can be calm. It is unlikely that contributions hung. The Treasury managed to spread the payments before the end of the year and the money went to the accounts of the funds.
From January 1, 2017, contributions for any periods must be transferred to new CCC tax service. Payments to fund codes will no longer go through.
It is worth checking with the funds. The act of reconciliation will confirm the balance of settlements. This is necessary in case the fund passes incorrect data to the tax authorities or the program fails.
How to pay insurance premiums for December 2016. Samples of payment orders
Maternity contributions for December 2016
December 2016 Injury Contributions
Pension contributions for December 2016
Medical contributions for December 2016
Contributions for additional tariff 9%, list 1
Contributions for an additional tariff from 2 to 8%, list 1
Contributions for additional tariff 6%, list 2
Contributions for an additional tariff from 2 to 8%, list 2
Requirements for the payment of insurance premiums in 2017
From January 1, 2017, inspections issue requirements for the payment of contributions in the same way as for taxes. This was announced by the Ministry of Finance of Russia in a letter dated October 21, 2016 No. 03-02-08 / 61943.
If the company fails to pay the dues on time, the inspectors will have three months to claim the arrears. The tax authorities will count this period from the date when they discover the arrears. That is, when the company will hand over the calculation of contributions. For example, the calculation for the 1st quarter of 2017 will be submitted by companies on May 2 at the latest. This means that the inspectors have the right to send a request no later than August 2.
Inspections will also collect old debts on contributions that arose for periods before January 1, 2017 (clause 2, article 4 federal law dated 03.07.16 No. 243-FZ). The tax authorities will begin sending claims from February 1, when they receive information about arrears from the funds. Finally, the funds will transfer data on debts on April 1 (letter of the Federal Tax Service of Russia dated August 29, 2016 No. BS-4-11 / 15883).
In order not to argue with the tax authorities about old debts, go through a reconciliation with the funds.
What is the deadline for submitting a request for payment of contributions
Situation | Funds | taxmen |
---|---|---|
The company does not pay current contributions on time, the debt is more than 500 rubles | 3 months from the date when the arrears were found (part 3 of article 22 of the Federal Law of July 24, 2009 No. 212-FZ) | 3 months |
The company does not pay current contributions on time, the debt is less than 500 rubles | One year from the date when the arrears were found (clause 1 of article 70 of the Tax Code of the Russian Federation) | |
The company did not pay dues following the results of the audit | 10 working days from the day the decision entered into force (part 3 of article 22 of law No. 212-FZ) | 20 business days from the day when the decision came into force (clause 2, article 70 of the Tax Code of the Russian Federation) |
The company over-reimbursed benefits from the Social Insurance Fund | 3 working days when the fund decides on the expenses not accepted for offset (part 5 of article 4.7 of the Federal Law of December 29, 2006 No. 255-FZ) | 10 working days from the day when we received the decision of the FSS on the unaccepted expenses for benefits (clause 2.1 of article 70 of the Tax Code of the Russian Federation) |
M.N. Zhelonkina,
accounting and tax expert
The question of whether contributions to the budget can be transferred to the budget at the end of the year off-budget funds in advance, has gained particular relevance due to the transfer of the administration of such contributions to the tax authorities. Arguments in favor of the fact that the contributions for December 2016 must be transferred in January 2017 were also added by judicial practice.
Acceptance of budgetary obligations without LBO
By January 15 - the deadline for paying insurance premiums (in 2017 - January 16, since January 15, 2017 falls on a Sunday), state institutions may not yet have limits on budget obligations (BBO). The consequence of non-payment is penalties, which also often have to be paid in excess of budget assignments. The basis is paragraph 3 of Art. 72 Budget Code RF, which lists the cases when it is possible to assume obligations without the existence of a LBO.
Therefore, when compiling section 3 of form 0503175, reflecting information about the accepted and unfulfilled obligations of the recipient budget funds(hereinafter referred to as PBS), accountants often reflect those accepted in excess of LBO budget commitments for insurance premiums for December, due in January of the following year, but paid in December of the reporting year.
Moreover, such a position - payment of next year's obligations within the LBO of the current year - was recognized as acceptable in the letter of the Ministry of Finance of Russia dated August 23, 2013 No. 02-03-09 / 34753 (hereinafter - Letter No. 02-03-09 / 34753).
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Where do organizations and individual entrepreneurs need to pay for December 2016? Payment of insurance premiums must be transferred to the FIU and the FSS or already in tax office(in connection with the transfer from 2017 of contributions "under the wing" of the tax authorities)? Answers to questions about where to transfer insurance premiums for December 2016 are given in this article.
Introductory information
In connection with these changes, accountants quite rightly raise the question of where to pay insurance premiums for December 2016: to tax or to funds.
Deadline for payment of insurance premiums for December 2016
Read also Application for tax deduction per child in 2017: sample
Early payment in December 2016: we pay into funds
If an organization or an individual entrepreneur decides to transfer insurance premiums for December ahead of schedule in December 2016, then the payment must be transferred to the PFR, FSS and FFOMS. Also, if you decide to pay off the existing arrears in December 2016, then it also needs to be paid to funds, and not tax. Next, we give the CBC, for which you need to pay insurance premiums for December in case of early payment. These are the "old" CSCs that were used in 2016. It is not necessary to apply new BCC for early payment.
Insurance premiums | KBK |
Contributions to the FIU within the established marginal base | 392 102 02010 06 1000 160 |
Contributions to the FIU in excess of the established marginal base | 392 102 02010 06 1000 160 |
Medical contributions to the FFOMS | 392 102 02101 08 1011 160 |
Contributions for temporary disability and in connection with motherhood in the FSS | 393 102 02090 07 1000 160 |
Contributions to the FIU at an additional rate for insured persons employed in works from list 1 | 392 102 02131 06 1000 160 |
Contributions to the FIU at an additional rate for insured persons employed in works from list 2 | 392 102 02132 06 1000 160 |
Payment in January 2017: pay to the IFTS
If an organization or individual entrepreneur transfers insurance premiums for December 2016 in January 2017, then the answer to the question of where to pay the premiums is one - to the tax office. You need to transfer contributions to the IFTS already for new KBK. At the same time, please note that the code for contributions for injuries will remain the same - 393 1 02 02050 07 1000 160. After all, the control of these contributions will remain with the FSS.
Photo by Timur Gromov, Kublog
From 2017, insurance premiums will be administered tax authorities. Appropriate changes have already been made to the Tax Code of the Russian Federation and the legislation on insurance premiums.
As 2016 draws to a close, questions about transitional provisions are increasingly being raised. Where to report on insurance premiums for 2016? Where to pay insurance premiums after January 1, 2017, if they were accrued for 2016? In what form and where to submit updated reports? How do I get my 2016 insurance premium refunded? The answers to these and other questions related to the transition period for the transfer of administration of insurance premiums to tax authorities are in the proposed material.
Federal Law No. 212-FZ ceases to be valid on December 31, 2016, and tax authorities will administer insurance premiums. From January 1, 2017, federal laws No. 243-FZ and 250-FZ come into force, which introduce appropriate amendments to the legislation on mandatory pension, social and health insurance, and also introduce a new chapter. 34 "Insurance contributions" in the Tax Code of the Russian Federation.
In this case, under the words "administration by the tax authorities" includes the following:
- the procedure for calculating and paying insurance premiums will be regulated by the norms of the Tax Code of the Russian Federation;
- the functions of control, ensuring the fulfillment of the obligation to pay insurance premiums are transferred to the tax authority;
- the procedure for conducting inspections - cameral and field - will also be regulated by the norms of the Tax Code of the Russian Federation;
- the FTS will approve the forms (the procedure for filling them out, formats) of reporting and other documents on insurance premiums;
- The Federal Tax Service and the Ministry of Finance will provide clarifications on the calculation and payment of insurance premiums. It should be noted that in 2016 and earlier, representatives of the Ministry of Labor provided clarifications on the calculation and payment of insurance premiums, often their opinion diverged from the position presented in the letters of the Ministry of Finance.
- insurance premiums for compulsory pension insurance;
- insurance premiums for compulsory social insurance in case of temporary disability and in connection with motherhood;
- insurance premiums for compulsory health insurance.
Currently, preparatory work is being completed to transfer the administration of insurance premiums to tax authorities: the necessary data are transferred from the Pension Fund and the FSS to the tax authorities, new ones have been developed and approved reporting forms. Until February 1, 2017, the Pension Fund is obliged to transfer to the tax authorities data on separate divisions of organizations that are empowered to accrue payments and other remuneration in favor of individuals, as of January 1, 2017.
Calculation of insurance premiums
Since the cutoff date in this case is January 1, 2017, a simple rule applies when calculating insurance premiums: for 2016, including December 2016, insurance premiums are calculated according to the rules established by Federal Law No. 212-FZ. This means that for December 2016, wages and other payments in favor of employees are accrued according to the same rules that were in effect throughout 2016.Starting from accrual wages and other payments in favor of employees for January 2017 must be guided by the standards established by Ch. 34 of the Tax Code of the Russian Federation.
Payment of insurance premiums
Payment of insurance premiums through December 31, 2016 inclusive is made to the Pension Fund of the Russian Federation and the FSS for those operating in 2016 CSC codes. This means that all payments for insurance premiums, including payments for December 2016, actually made in 2016, must be made to the CCC codes valid throughout 2016.From January 1, 2017, payment of insurance premiums is made by separate payment orders for each type of insurance to the Federal Tax Service for new CCC codes opened to the tax authority, which will be brought to the attention of the Ministry of Finance. That is, from January 1, 2017, all insurance premiums, including insurance premiums for December 2016, if the actual payment is made in 2017, are paid only to the tax authority under the new CSC codes.
As for the terms for paying insurance premiums, they will not change from January 1, 2017: 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 (clause 3, article 431 of the Tax Code of the Russian Federation) .
Note that insurance premiums from the NC and PZ are paid in 2017 to the FSS according to the same rules that were in force in 2016: no later than the 15th day of the calendar month following the calendar month for which insurance premiums are charged.
Insurance premium reporting
Reporting on insurance premiums during the transition period is submitted according to the same rules that apply to the calculation of insurance premiums:- for 2016, reports are submitted to the FIU and the FSS within the same timeframe, according to the same rules and forms that were in force in 2016;
- starting from the report for the 1st quarter of 2017, reporting is submitted to the Federal Tax Service according to the rules established by Ch. 34 of the Tax Code of the Russian Federation.
Types of insurance premiums | Reporting for 2016 | Reporting starting from Q1 2017 | |
In the FIU | In the FSS | In the Federal Tax Service | |
Insurance premiums for compulsory pension insurance | Form RSV-1, approved by the Resolution of the Board of the Pension Fund of the Russian Federation dated January 16, 2014 No. 2p | - | Calculation of insurance premiums, approved by the Order of the Federal Tax Service of the Russian Federation dated 10.10.2016 No. ММВ-7-11 / [email protected] |
Insurance premiums for compulsory health insurance | - | ||
Insurance premiums for compulsory social insurance in case of temporary disability and in connection with motherhood | - | Form 4-FSS, approved by the Order of the FSS of the Russian Federation of February 26, 2015 No. 59 |
Separately, let's talk about reporting on insurance premiums from the National Assembly and the PZ. Since they remain under the jurisdiction of the FSS, Order No. 381 of September 26, 2016 of the FSS of the Russian Federation approved a new form 4-FSS, in which it will be necessary to provide data only on the amounts of insurance premiums for insurance against accidents and occupational diseases. You will need to report using this form.
from the first quarter of 2017.
In addition, in 2017, as in 2016, it will be necessary to submit a monthly report to the FIU on form SZV-M. Also, since 2017, a new report form has been introduced to the FIU, which is submitted once a year - information on insurance experience. This form has not yet been approved, the first time it will need to be submitted no later than March 1, 2018 for 2017.
Draft Federal Law No. 1072874‑6 “On Amendments to the Federal Law “On Individual (Personalized) Accounting in the Compulsory Pension Insurance System” and certain legislative acts Russian Federation”, which provides for the monthly submission of personalized accounting information.
To help payers of insurance premiums, we will give reporting deadlines in 2017:
- form RSV-1 is submitted for 2016 to the FIU no later than February 15, 2017 - on paper, no later than February 20, 2017 - in the form of an electronic document;
- form 4-FSS, approved by Order of the FSS of the Russian Federation No. 59, is submitted for 2016 to the FSS no later than January 20, 2017 - on paper, no later than January 25, 2017 - in the form of an electronic document;
- calculation of insurance premiums is submitted quarterly to the Federal Tax Service starting from the reporting for the 1st quarter of 2017 no later than the 30th day of the month following the settlement (reporting) period (Article 431 of the Tax Code of the Russian Federation), - no later than May 2, 2017 (April 30 - Sunday), no later than July 31, 2017 (July 30 - Sunday), no later than October 30, 2017 and no later than January 30, 2018;
- form 4-FSS, approved by Order of the FSS of the Russian Federation No. 381, is submitted to the FSS starting from the reporting for the 1st quarter of 2017 on a quarterly basis, no later than the 20th day of the month following the reporting period - on paper, no later than the 25th day of the month following the reporting period - in the form of an electronic document (Article 24 of Federal Law No. 125-FZ);
- the SZV-M form, approved by the Resolution of the PFR Board dated 01.02.2016 No. 83p, is submitted to the PFR on a monthly basis no later than the 15th day of the month following the reporting period - the month (clause 2.2, article 11 of the Federal Law dated 04/01/1996 No. 27- FZ).
For organizations that work in the regions participating in the FSS pilot project, and today it is 20 constituent entities of the Russian Federation, we note that they fill out the same reporting, but indicate sign of payments:
— "one"— direct payments insurance coverage on compulsory social insurance in case of temporary disability and in connection with motherhood territorial authority FSS to the insured person;
— "2"- payout system.
It was originally planned that pilot project will end in 2016 and from 2017 all regions will switch to direct payments of temporary disability and maternity benefits. The official website www.regulation.gov.ru published a draft document that amends Decree of the Government of the Russian Federation No. 294 dated April 21, 2011, which regulates the procedure for conducting a pilot FSS project. It is proposed to extend the pilot project until December 31, 2019 and switch to direct payments from 2020 insurance compensation. At the same time, in 2017, 2018 and 2019, the number of regions participating in this project will increase. For example, from July 1, 2017, 13 constituent entities of the Russian Federation should join it at once.
Monitoring the correctness of the calculation and payment of insurance premiums
Who and how will control the correctness of the calculation and payment of insurance premiums for the periods up to January 1, 2017 and from 2017? Let's try to figure it out.Control over the correctness of the calculation, completeness and timeliness of payment (transfer) of insurance premiums to state non-budgetary funds payable for reporting (settlement) periods that have expired before January 1, 2017, is carried out by the relevant bodies of the PFR and the FSS in the manner that was in force in 2016. Thus, the PFR and the FSS conduct desk and on-site audits of calculations, including updated ones, for insurance premiums (RSV-1 and 4-FSS forms) for 2016 and earlier, send decisions to the insured based on the results of these audits and consider insurers' complaints about acts inspections, complaints against actions (inaction) of officials.
Starting from the reporting periods of 2017, the FTS controls the correctness of the calculation and payment of insurance premiums, that is, desk and on-site inspections will be carried out in accordance with the rules established by the Tax Code of the Russian Federation.
At the same time, the FSS retained the authority to administer the costs of paying insurance coverage for temporary disability and maternity (VNiM). Checks of these expenses declared by the insured in the calculation of insurance premiums submitted to the tax authority will be carried out by the territorial body of the FSS in the manner prescribed by Federal Law No. 2016).
Interdepartmental exchange of information between the FSS and the tax authority, including in terms of income, expenses, results declared by the insured control work, will be carried out in accordance with the Procedure for the interaction of branches of the Social Insurance Fund of the Russian Federation with the departments of the Federal Tax Service for the constituent entities of the Russian Federation, approved by the heads of the Federal Tax Service of the Russian Federation and the FSS of the Russian Federation on July 22, 2016 No. ММВ-23-1 / [email protected]/02‑11‑10/ 06-3098P.
Taking into account the changes and additions made, the FSS retained the authority to administer the costs of paying insurance coverage for VNiM, including the right to carry out:
- desk audits of the correctness and validity of the insured's expenses for the payment of insurance coverage when considering the insured's application for allocation necessary funds for the payment of insurance coverage;
- desk audits of the insured's expenses for the payment of insurance coverage, reflected in the calculation of insurance premiums submitted to the tax authorities;
- on-site checks of the correctness of the insured's expenses for the payment of insurance coverage simultaneously with field checks conducted by the tax authority on the correctness of the calculation, completeness and timeliness of payment (transfer) of insurance premiums in accordance with the legislation of the Russian Federation on taxes and fees.
Separately, let's talk about insurance premiums from the National Assembly and PZ. Since January 1, 2017, the FSS has been the administrator of income and expenses for compulsory social insurance against industrial accidents and occupational diseases, and performs administrative functions. Therefore, control over the correctness and timeliness of payment of this type of insurance premiums, ensuring the fulfillment of the obligation to pay insurance premiums, as well as the administration of expenses for the payment of insurance coverage for social insurance from the National Assembly and the PZ will be carried out by the FSS in the manner prescribed by law.
Collection of arrears
It is clear that the arrears on insurance premiums for the periods that begin on January 1, 2017 will be collected by the Federal Tax Service according to the rules established by the Tax Code of the Russian Federation.As for the arrears on insurance premiums, the corresponding penalties and fines in the PFR and the FSS, formed as of January 1, 2017, as well as insurance premiums, penalties and fines additionally assessed by the PFR and FSS bodies based on the results of control measures carried out for the settlement (reporting) periods, expired before January 1, 2017, for which there are effective decisions on holding liable (denial of holding liable), it will also be collected by the tax authorities in the manner and within the time limits established by the Tax Code of the Russian Federation. A measure following the measure applied by the FIU and the FSS will be applied.
If the arrears transferred to the PFR and the FSS for past periods can no longer be recovered, then they will be recognized as uncollectible and will be written off by the tax authorities in the cases and in the manner established by Art. 59 of the Tax Code of the Russian Federation, as well as in case of exception legal entity, which ceased its activities, from the Unified State Register of Legal Entities by decision of the registering authority.
Accordingly, all data on arrears will be transferred to the PFR and the FSS to the tax authorities. Source documents, confirming the validity of the accrual of these amounts, the timeliness and completeness of the measures taken to collect them, will be submitted to the FIU and the FSS at the request of the tax authorities.
Since the transfer of the administration of insurance premiums to the tax authorities is unlikely to be painless for payers of insurance premiums, it seems appropriate to reconcile settlements with the Pension Fund and the Social Insurance Fund, following which an act is signed. This will help to avoid problems with the amounts of insurance premiums paid in the future.
Refund and offset of insurance premiums
The refund and offset of the amounts of insurance premiums that will be paid to the tax authorities after January 1, 2017 will be made by the Federal Tax Service. An appropriate application will need to be submitted to the tax authority.With regard to the return of the amounts of overpaid (collected) insurance premiums, penalties and fines for reporting (calculation) periods that have expired before January 1, 2017, a decision on this is made by the relevant bodies of the PFR and the FSS within 10 working days from the date of receipt of a written application (application submitted in electronic form with enhanced qualified electronic signature via telecommunication channels) of the insured on the return of overpaid (collected) amounts of insurance premiums, penalties and fines. In this case, the corresponding application will have to be submitted to the FIU or the FSS.
A prerequisite is the absence of debt on insurance premiums for reporting (calculation) periods that have expired before January 1, 2017.
The next day after the decision is made to return the amounts of overpaid (collected) insurance premiums, penalties and fines, the PFR or FSS body sends it to the appropriate tax authority. This means that the return or offset of insurance premiums for periods expired before January 1, 2017 will also be made by the tax authority, but by decision of the control authorities - the PFR or the FSS.
From January 1, 2017, tax authorities will administer insurance premiums. New reporting forms have already been developed, and work is underway to transfer data from the PFR and the FSS to the Federal Tax Service.
Payers of insurance premiums need to go through this transition period as painlessly as possible, adhering to the following rules:
- from January 1, 2017, payment of insurance premiums is made by separate payment orders for each type of insurance to the Federal Tax Service for new CCC codes, which will be brought to the attention of the Ministry of Finance;
- for 2016, reports are submitted to the PFR and the FSS within the same time frame, according to the same rules and forms that were in force in 2016;
- starting from the report for the 1st quarter of 2017, reports are submitted to the Federal Tax Service according to the rules established by Ch. 34 of the Tax Code of the Russian Federation.
Federal Law No. 243-FZ dated July 3, 2016 “On Amendments to Parts One and Two tax code of the Russian Federation in connection with the transfer to the tax authorities of the authority to administer insurance premiums for mandatory pension, social and medical insurance.
Federal Law No. 250-FZ of 03.07.2016 “On Amendments to Certain Legislative Acts of the Russian Federation and Recognition as Invalid of Certain Legislative Acts (Provisions of Legislative Acts) of the Russian Federation in Connection with the Adoption of the Federal Law “On Amendments to Parts One and Two of the Tax of the Code of the Russian Federation in connection with the transfer to the tax authorities of the authority to administer insurance premiums for mandatory pension, social and medical insurance.
Federal Law No. 125-FZ dated July 24, 1998 “On Mandatory social insurance from accidents at work and occupational diseases.
Now the tax authorities, and not the funds, control the accrual and payment pension contributions, contributions for compulsory medical insurance, as well as for social insurance in case of disability and maternity.
In our article, policyholders will be able to find the answer to the question: where to pay insurance premiums in 2017 for various categories of payers.
Payers of insurance premiums in 2017
Payers of insurance premiums are insurers registered as such in the relevant funds (PFR, FFOMS, FSS). The list of those who are the payers of insurance premiums is contained in Article 419 of the Tax Code of the Russian Federation:
- organizations, individual entrepreneurs and individuals who are not entrepreneurs, who pay remuneration to individuals;
- Individual entrepreneurs and private lawyers, notaries, appraisers, arbitration managers and other persons working "for themselves", who do not make payments to individuals.
In 2017, as before, all deductions of insurance premiums for employees are made at the expense of the employer. Those persons who do not have employees, respectively, pay contributions only for themselves. In the event that a contributor belongs to more than one category, he must pay contributions for all reasons. Such, for example, are individual entrepreneurs with employees: they must pay not only fixed insurance premiums for themselves, but also transfer contributions for their employees.
Accounting for payers of insurance premiums in 2017
Until 01.01.2017, the function of registering insurance premium payers belonged to Pension fund and the Social Insurance Fund. Now the tax authorities are engaged in the registration of policyholders. The Federal Tax Service keeps records of both new payers, that is, those who registered as an insurer from 01/01/2017, and old ones - those who were already registered with the funds before the onset of 2017.
The tax authorities now themselves transfer to the funds information about the payers of contributions registered with them, and the territorial branches of the funds must register the insured with themselves on the basis of the information transferred to them from the Federal Tax Service.
"Old" payers of insurance premiums do not need to re-register with the tax authorities in this capacity. Newly created organizations are registered as payers of contributions in the inspections of the Federal Tax Service at their location, and individual entrepreneurs - at their place of residence.
- an international organization - the payer of contributions is registered with the Federal Tax Service in this capacity on the basis of an application for registration from this organization;
- registration of an individual as a payer of contributions (as a mediator) is carried out at the place of his residence, upon an application that he can submit to any tax office of his choice;
- appraisers and arbitration managers are registered at the place of residence on the basis of information submitted to the IFTS by the body supervising their activities.
Where to pay insurance premiums for individual entrepreneurs and organizations in 2017
Starting from January 1, 2017, all insurance premiums, with the exception of FSS contributions for "injuries", must be transferred to your tax office: entrepreneurs at the place of residence, and organizations at the location. This applies not only to insurance premiums accrued in 2017, but also to those paid for past reporting periods until 01/01/2017. For example, insurance premiums for December 2016 in January 2017 must be paid already at the IFTS for the new CSC, despite the fact that contributions for 2016 must still be submitted to the funds.
Insurance premiums for employees are transferred to the IFTS in separate payment documents no later than the 15th day of the month following the settlement month. So, the contributions accrued for January 2017 must be paid no later than February 15. If the last day of the due date coincides with a non-working day, the payment is moved to the next business day.
Entrepreneurs must pay fixed insurance premiums for themselves, the due date for which in 2017 is December 31, 2017. The frequency of their payment can be any, it is possible to transfer in installments or at a time. Also, individual entrepreneurs whose income exceeded 300,000 rubles must pay a "pension" additional contribution from the amount exceeding the limit. For 2016, the payment deadline is no later than April 3, 2017, and for 2017 - no later than April 2, 2018.
If the question arose of where to pay insurance premiums for "injuries" in 2017, we will answer that there are no innovations here. As before, these contributions are paid to the FSS branch at the place of registration, and the payment orders indicate the same CCCs that were in effect in 2016. The terms of payment are similar to the terms of payment of other insurance premiums - the 15th day of the next month.
Thus, insurers must pay insurance premiums in 2017 to the tax authorities and the FSS.
Remember that you also need to report on contributions in 2017 to the tax office. For this, a new unified form for calculating insurance premiums (KND 1151111) has been developed. It shall be submitted quarterly on a cumulative total no later than the 30th day of the month after the reporting period. Average population more than 25 employees oblige policyholders to submit settlements electronically through special communication channels, with a smaller number, it is possible to submit settlements on paper. Paper reporting can be submitted both in person and through a representative of the payer of insurance premiums - this is a person authorized by the insured to do this, and having an appropriately executed power of attorney. You can also send a report to the inspection by mail.
For “injuries”, the FSS quarterly submits an updated form 4-FSS, which now indicates indicators only for “injury” contributions.
Separate subdivision: where to pay insurance premiums of the PFR, CHI and FSS?
If the organization has separate divisions (including branches and representative offices) that have acquired the right to accrue salaries and other remuneration in favor of individuals, then this must be reported to the IFTS within one month from the moment the division was given these powers. Similar actions are necessary when depriving a separate subdivision of such a right (clause 7, clause 3.4, article 23 of the Tax Code of the Russian Federation). Such a message is not required if the unit was registered with the FIU before 01/01/2017.
The question that arises for legal entities that have a separate division is where to pay insurance FIU contributions, as well as on medical and social insurance? It depends on whether the unit is entitled to accrue payments to individuals:
- if the unit has such a right, then it is necessary to pay insurance premiums, as well as to make payments on contributions, at its location, as well as at the location of the parent organization (clause 11, article 431 of the Tax Code of the Russian Federation);
- if there is no such right, the payment of contributions and the delivery of settlements is made only at the location of the parent organization;
- regardless of the right to make payments to individuals, if separate subdivisions created Russian organization abroad, contributions are paid by the organization only at its location (clause 14, article 431 of the Tax Code of the Russian Federation).
The amount of contributions to be paid at the location of the unit is determined based on the size of the base that applies to this unit.