Fund payments for December. Where to pay insurance premiums for December - to the funds or to the tax authorities? Budget classification code
We will tell you where to pay insurance premiums for December 2016, as well as what the consequences could be if you don't. See and download samples of payments.
In 2017, companies pay tax contributions. The exception is payments for injuries. The FSS continues to control them. Companies must transfer contributions for December 2016 to the new KBK.
According to the 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 moves to January 16, since January 15 is Sunday. But, according to a survey by UNP, most companies sent money to funds in December.
"UNP" interviewed the specialists of the PFR and FSS departments and found out that the funds were waiting for December contributions last year. Since approved new KBK on insurance premiums for 2017, in some branches of the FSS and the Pension Fund of the Russian Federation, 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 work yet.
Those who paid their contributions in December, before the 29th or 30th, can rest assured. The contributions are unlikely to be stuck. The Treasury managed to post the payments before the end of the year and the money went to the funds' accounts.
From January 1, 2017, contributions for any periods must be transferred to the new KBK tax service... Payments for fund codes will no longer work.
It is worth checking with the funds. The reconciliation report will confirm the balance of payments. This is necessary in case the fund transfers incorrect data to the tax authorities or if the program fails.
How to pay insurance premiums for December 2016. Sample payment orders
Maternity Contributions December 2016
Injury Contributions for December 2016
Pension contributions for December 2016
Medical contributions for December 2016
Contributions at an additional rate of 9%, list 1
Contributions at additional tariff from 2 to 8%, list 1
Contributions at an additional rate of 6%, list 2
Contributions at additional tariff from 2 to 8%, list 2
Requirements for payment of insurance premiums in 2017
From January 1, 2017, the inspectorates put forward claims 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 does not 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 hands over the calculation of contributions. For example, the calculation for the 1st quarter of 2017 will be submitted by companies on the maximum on May 2. This means that the inspectors have the right to send a request no later than August 2.
The inspectorates will also collect old debts on contributions that arose for the periods before January 1, 2017 (paragraph 2 of Art. 4 Federal law dated 03.07.16 No. 243-FZ). The tax authorities will begin to send claims from February 1, when they receive information about arrears from the funds. The funds will finally transmit data on debts on April 1 (letter from 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, check with the funds.
In what time frame will the claim for payment of contributions be sent
Situation | Foundations | Tax officers |
---|---|---|
The company does not pay the current contributions on time, the debt is more than 500 rubles | 3 monthsfrom the date when the arrears were found (part 3 of article 22 of the Federal Law of 24.07.2009 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 fees based on the results of the audit | 10 working daysfrom the day when the decision entered into force (part 3 of article 22 of Law No. 212-FZ) | 20 working daysfrom the day when the decision entered into force (clause 2 of article 70 of the Tax Code of the Russian Federation) |
The company has unnecessarily refunded benefits from the FSS | 3 working dayswhen the fund decides on expenses not accepted for offset (part 5 of article 4.7 of the Federal Law of December 29, 2006 No. 255-FZ) | 10 working daysfrom the day when we received the decision of the FSS on unaccepted expenses for benefits (clause 2.1 of article 70 of the Tax Code of the Russian Federation) |
M.N. Zhelonkin,
expert in accounting and tax accounting
The question of whether it is possible to transfer contributions to the budget at the end of the year extrabudgetary funds in advance, has acquired 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 should be transferred in January 2017 were also added by judicial practice.
Acceptance of budgetary obligations without LBO
By January 15 - the deadline for the payment of insurance premiums (in 2017 - January 16, since January 15, 2017 falls on Sunday), state institutions may not yet have budgetary liability limits (LBO). The consequence of non-payment is penalties, which also often have to be paid in excess of budget allocations. The basis is clause 3 of Art. 72 Budget Code RF, which lists the cases when it is possible to assume obligations without the presence of LBO.
Therefore, when compiling section 3 of form 0503175, reflecting information on the accepted and unfulfilled obligations of the recipient of budgetary funds (hereinafter referred to as the PBS), accountants often reflect the budgetary obligations in excess of the LBO for insurance fees for December, payable in January of the next year, but paid in December of the reporting year. of the year.
Moreover, such a position - payment of obligations for the next year within the current year's LBS - was recognized as acceptable in the letter of the Ministry of Finance of Russia dated 23.08.2013 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 Pension Fund of the Russian Federation 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 have a question about where to pay insurance premiums for December 2016: to the tax office or to the 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 the organization or individual entrepreneur decides to transfer insurance premiums for December ahead of schedule in December 2016, then the payment must be transferred to the Pension Fund of the Russian Federation, 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 KBK for which you need to pay insurance premiums for December in case of early payment. These are the "old" KBKs that were used in 2016. There is no need to apply new KBK in case of early payment.
Insurance premiums | KBK |
Contributions to the FIU within the established ceiling base | 392 102 02010 06 1000 160 |
Pension fund contributions in excess of the established ceiling | 392 102 02010 06 1000 160 |
Medical contributions to FFOMS | 392 102 02101 08 1011 160 |
Contributions for temporary incapacity for work and in connection with maternity to the Social Insurance Fund | 393 102 02090 07 1000 160 |
Contributions to the Pension Fund of the Russian Federation at an additional tariff for insured persons employed in jobs from list 1 | 392 102 02131 06 1000 160 |
Contributions to the Pension Fund of the Russian Federation at an additional tariff for insured persons employed in jobs from list 2 | 392 102 02132 06 1000 160 |
Payment in January 2017: we pay in the IFTS
If an organization or individual entrepreneur will transfer insurance premiums for December 2016 in January 2017, then the answer to the question of where to pay contributions is one - to the tax office. You need to transfer contributions to the IFTS already for the new KBK. Please note that the code for contributions for injuries will remain the same - 393 1 02 02 050 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 by tax authorities... The corresponding changes have already been made to the Tax Code of the Russian Federation and legislation on insurance premiums.
As 2016 draws to a close, there are increasing questions about transitional provisions. Where to report on insurance premiums for 2016? Where to pay insurance premiums after January 1, 2017, if they are charged for 2016? What are the forms and where to submit updated reports? How to recover the overpayment of insurance premiums for 2016? Answers to these and other questions related to the transition period for transferring administration of insurance premiums to tax authorities are in the proposed material.
Federal Law No. 212-FZ will expire on December 31, 2016, and the tax authorities will administer the insurance premiums. From January 1, 2017, federal laws No. 243-FZ and 250-FZ come into force, which amend the legislation on compulsory pension, social and health insurance, and also introduce a new Ch. 34 "Insurance premiums" in the RF Tax Code.
In this case, under the words "Administration by tax authorities" is understood including 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 - in-house and on-site - will also be regulated by the norms of the RF Tax Code;
- the FTS will approve the forms (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 gave explanations on the calculation and payment of insurance premiums, often their opinion was at odds with the position presented in the letters of the Ministry of Finance.
- insurance contributions for compulsory pension insurance;
- insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity;
- 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 tax authorities, new ones have been developed and approved. reporting forms... Until February 1, 2017, the Pension Fund is obliged to transfer to tax authorities data on separate divisions of organizations that are empowered to calculate payments and other remunerations in favor of individuals, as of January 1, 2017.
Calculation of insurance premiums
Since the border 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, one must be guided by the norms 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 and the Social Insurance Fund for those in force in 2016 kBK codes... This means that all payments on insurance premiums, including payments for December 2016, actually made in 2016, must be made for the BCK codes that are valid for the whole of 2016.From January 1, 2017, the payment of insurance premiums is made by separate payment orders for each type of insurance in the Federal Tax Service for the new BCC codes, open to the tax authority, which will be communicated by 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 BCC codes.
As for the timing of payment of insurance premiums, they will not change from January 1, 2017: the amount of insurance premiums calculated for payment for a calendar month is due no later than the 15th day of the next calendar month (clause 3 of Art. 431 of the Tax Code of the Russian Federation) ...
Note that insurance premiums from NS 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 according to which insurance premiums are calculated:- for 2016, reports are submitted to the FIU and the FSS in the same time frame, according to the same rules and forms that were in force in 2016;
- starting with the report for the 1st quarter of 2017, reports are submitted to the Federal Tax Service in accordance with the rules established by Ch. 34 of the Tax Code of the Russian Federation.
Types of insurance premiums | Reporting for 2016 | Reporting starting from the 1st quarter of 2017 | |
In the FIU | In the FSS | In the Federal Tax Service | |
Compulsory pension insurance premiums | RSV-1 form, approved by the Resolution of the PFR Board dated January 16, 2014 No. 2p | - | Calculation of insurance premiums approved by Order of the Federal Tax Service of the Russian Federation dated 10.10.2016 No. ММВ-7-11 / [email protected] |
Compulsory health insurance premiums | - | ||
Insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity | - | Form 4-FSS, approved by Order of the FSS of the Russian Federation dated February 26, 2015 No. 59 |
Separately, let's say about reporting on insurance premiums from the National Assembly and PZ. Since they remain under the jurisdiction of the FSS, Order of the FSS of the Russian Federation dated September 26, 2016 No. 381 approved a new 4-FSS form, in which it will be necessary to provide data only on the amounts of insurance premiums for insurance against accidents and occupational diseases. This form will need to be reported starting
from the 1st quarter of 2017.
In addition, in 2017, as in 2016, it will be necessary to submit a monthly report to the FIU in the form SZV-M. Also, in 2017, a new form of reporting to the Pension Fund of the Russian Federation has been introduced, 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.
In the first reading, the draft federal law No. 1072874-6 "On amendments to the Federal law" On individual (personified) registration 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 deadline in 2017:
- the RSV-1 form is submitted for 2016 to the FIU no later than February 15, 2017 - in hard copy, 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 I quarter of 2017 no later than the 30th day of the month following the billing (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 first 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 the Federal Law No. 125-FZ);
- form SZV-M, approved by the Resolution of the PFR Board dated 01.02.2016 No. 83p, is submitted to the FIU on a monthly basis no later than the 15th day of the month following the reporting period - a month (clause 2.2 of article 11 of the Federal Law dated 01.04.1996 No. 27- FZ).
For organizations that work in the regions participating in the pilot FSS project, and today these are 20 constituent entities of the Russian Federation, we note that they fill out the same reporting, but indicate payout feature:
— "1" - direct payments insurance coverage on compulsory social insurance in case of temporary disability and in connection with maternity territorial body FSS for the insured person;
— "2" - credit system of payments.
It was originally planned that the pilot project will be completed in 2016 and from 2017 all regions will switch to direct payments of benefits for temporary disability and in connection with maternity. A draft document has been published on the official website www.regulation.gov.ru that amends the Decree of the Government of the Russian Federation dated April 21, 2011 No. 294, 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.
Controlling the correctness of calculation and payment of insurance premiums
Who and how will control the correctness of the calculation and payment of insurance premiums for the periods before 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 contributions to state extra-budgetary funds payable for the reporting (settlement) periods that have expired before January 1, 2017, is carried out by the relevant bodies of the Pension Fund of the Russian Federation and the FSS in the manner that operated in 2016. Thus, the Pension Fund and the FSS conduct desk and field checks of calculations, including the revised ones, for insurance premiums (forms RSV-1 and 4-FSS) for 2016 and earlier, send decisions to the insured based on the results of these checks and consider complaints of policyholders about acts inspections, complaints about the actions (inaction) of officials.
Starting from the reporting periods of 2017, control over the correctness of the calculation and payment of insurance premiums is carried out by the Federal Tax Service, that is, in-house and on-site inspections will take place according to 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). Inspections 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. 125-FZ, based on information received from the tax authority to the FSS (Information of the FSS RF dated 24.08. 2016).
The interdepartmental exchange of information between the FSS and the tax authority, including in terms of the income, expenses, and control results declared by the insured, will be carried out in accordance with the Procedure for interaction between the 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 RF and FSS RF July 22, 2016 No. ММВ-23-1 / [email protected]/ 02-11-10 / 06-3098P.
Taking into account the amendments and additions made, the FSS retains the authority to administer the costs of paying insurance coverage for VNiM, including the right to conduct:
- office checks of the correctness and reasonableness of the insured's expenses for the payment of insurance coverage when considering the policyholder's application for the allocation of the necessary funds for the payment of insurance coverage;
- office 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 inspections of the correctness of the expenses of the insured for the payment of insurance coverage simultaneously with on-site inspectionsheld by the tax authority on the correctness of 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 say about insurance premiums from the National Assembly and PZ. Since January 1, 2017, the FSS is the administrator of income and expenses for compulsory social insurance against industrial accidents and occupational diseases, and carries out administrative functions. Consequently, 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 NS and PZ will be carried out by the FSS in the manner prescribed by law.
Collecting arrears
It is clear that arrears on insurance premiums for periods starting from January 1, 2017 will be collected by the Federal Tax Service in accordance with 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 Pension Fund of the Russian Federation and the FSS, formed as of January 1, 2017, as well as insurance premiums, penalties and fines additionally accrued by the PFR and FSS authorities 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 prosecution (refusal to prosecute), it will also be collected by the tax authorities in the manner and terms established by the Tax Code of the Russian Federation. A measure following the one applied by the FIU and the FSS will be applied.
If it will no longer be possible to collect the arrears transferred to the PFR and the FSS for previous periods, they will be recognized as hopeless for collection 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 exclusion legal entity, terminated its activity, from the Unified State Register of Legal Entities by the decision of the registering authority.
Accordingly, all data on arrears will be transferred to the PFR and the FSS to the tax authorities. Source documentsconfirming the validity of the accrual of the indicated amounts, the timeliness and completeness of taking measures to collect them, will be submitted to the FIU and the FSS at the request of the tax authorities.
Since the transfer of insurance premiums to the tax authorities is unlikely to be painless for payers of insurance premiums, it seems advisable to reconcile settlements with the Pension Fund of the Russian Federation and the FSS, following which an act is signed. This will help to avoid problems with the paid amounts of insurance premiums in the future.
Refund and offset of insurance premiums
Refunds 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. The corresponding 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 accounting (settlement) periods that expired before January 1, 2017, a decision on this is made by the relevant bodies of the Pension Fund of the Russian Federation 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 relevant application will need to be submitted to the FIU or the FSS.
A prerequisite is the absence of arrears in insurance premiums for the reporting (settlement) periods that 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 tax authority will also make a refund or offset of insurance premiums for periods that have expired before January 1, 2017, but by the decision of the control authorities - the Pension Fund of the Russian Federation or the FSS.
From January 1, 2017, the tax authorities will administer the insurance premiums. New reporting forms have already been developed, and work is underway to transfer data from the Pension Fund 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, among other things, the following rules:
- from January 1, 2017, the payment of insurance premiums is made by separate payment orders for each type of insurance in the Federal Tax Service for the new BSC codes, which will be communicated by the Ministry of Finance;
- for 2016, reports are submitted to the FIU and the FSS in 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, reporting is submitted to the Federal Tax Service in accordance with the rules established by Ch. 34 of the Tax Code of the Russian Federation.
Federal Law No. 243-FZ dated 03.07.2016 “On Amendments to Parts One and Two Of the Tax Code The Russian Federation in connection with the transfer of powers to the tax authorities to administer insurance contributions for compulsory pension, social and medical insurance. "
Federal Law No. 250-FZ dated 03.07.2016 “On Amendments to Certain Legislative Acts of the Russian Federation and the Recognition of Invalidation 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 of powers to the tax authorities to administer insurance contributions for compulsory pension, social and medical insurance. "
Federal Law of 24.07.1998 No. 125-FZ "On mandatory social insurance from industrial accidents and occupational diseases ".
Now tax authorities, not funds, control the accrual and payment pension contributions, contributions for compulsory medical insurance, as well as social insurance in the event 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 to various categories of payers.
Payers of insurance premiums in 2017
Payers of insurance premiums are policyholders registered in this capacity in the relevant funds (PFR, FFOMS, FSS). The list of those who are 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 practicing 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, accordingly, pay contributions only for themselves. In the event that the payer of contributions belongs to more than one category, he must pay contributions for all reasons. These, for example, are individual entrepreneurs who have 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 registration of payers of insurance premiums belonged to To the Pension Fund and the Social Insurance Fund. Now the tax authorities are in charge of registering policyholders. The FTS keeps records of both new payers, that is, those who have registered as an insured since 01.01.2017, and old ones - those who were already registered with the funds before 2017.
The tax authorities themselves now 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 them on the basis of information transmitted to them from the Federal Tax Service.
"Old" payers of insurance premiums do not need to register with the tax authorities again 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 his place of 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 to 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 previous reporting periods before 01.01.2017.For example, insurance premiums for December 2016 in January 2017 must be paid already to the Inspectorate of the Federal Tax Service for the new BCC, despite the fact that the calculations of 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 calculated one. So, the contributions assessed 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, then the payment is moved to the next working day.
Entrepreneurs must pay for themselves fixed insurance premiums, the deadline for transferring which in 2017 is December 31, 2017. The frequency of their payment can be any, it is permissible to transfer in parts or at a time. Also, individual entrepreneurs whose income has exceeded 300,000 rubles must pay a "pension" additional contribution from the amount exceeding the limit. For 2016, the due date is no later than April 3, 2017, and for 2017 - no later than April 2, 2018.
If you have a question about 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 same BCCs that were in force in 2016 are indicated in the payment orders. Terms of payment are similar to those for payment of other insurance premiums - the 15th day of the next month.
Thus, policyholders must pay insurance premiums in 2017 to the tax authorities and to the Social Insurance Fund.
Remember that you also need to report your contributions in 2017 to the tax office. For this, a new unified form for calculating insurance premiums has been developed (KND 1151111). It is rented on a quarterly cumulative basis no later than the 30th day of the month after the reporting period. The average number of employees of more than 25 people obliges policyholders to submit the calculation electronically through special communication channels, with a smaller number, you can submit a calculation on paper. Paper reports can be submitted both personally and through a representative of the payer of insurance premiums - this is a person authorized by the policyholder and having a properly executed power of attorney. You can also send the report to the inspection by mail.
On "injuries" in the FSS, an updated 4-FSS form is submitted on a quarterly basis, in which the indicators are now indicated only in the part of "traumatic" contributions.
Separate subdivision: where to pay insurance premiums to the Pension Fund of the Russian Federation, OMS and FSS?
If the organization has separate divisions (including branches and representative offices) that have received the right to charge salaries and other remuneration in favor of individuals, then this must be reported to the Federal Tax Service Inspectorate within one month from the moment the division was vested with these powers. Similar actions are required when a separate subdivision is deprived of such a right (subparagraph 7 of paragraph 3.4 of 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 with a separate division is where to pay insurance fIU contributions, as well as on medical insurance and social insurance? It depends on whether the unit is endowed with the right to charge payments to individuals:
- if the subdivision has such a right, then it is necessary to pay insurance premiums, as well as submit calculations for contributions at the place of its location, as well as at the location of the head organization (clause 11 of article 431 of the Tax Code of the Russian Federation);
- if there is no such right - payment of contributions and delivery of settlements is made only at the location of the parent organization;
- regardless of the vesting of the right to make payments to individuals, if there is separate divisionscreated by a Russian organization abroad, contributions are paid by the organization only at the place of its location (clause 14 of Article 431 of the Tax Code of the Russian Federation).
The amount of contributions to be paid at the location of the subdivision is determined based on the size of the base that relates to this subdivision.
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