What is ffoms and what does it do. Compulsory Medical Insurance Fund

• v Pension Fund Russia (in the FIU);
• to the Fund health insurance(in FFOMS);
• for social insurance against illness and injury or for maternity (in the FSS).
• for insurance against accidents and occupational diseases (also in the FSS).

Contributions are also paid from payments for those employees who are registered in the company under civil law contracts.

• in the FIU;
• in FFOMS;
• for social insurance against accidents and occupational diseases, if it is specified in the contract.

Payments subject to insurance premiums

Insurance contributions are subject to payments to employees based on labor relations and in accordance with civil law contracts for the performance of work, the provision of services and author's orders.

Payments from which contributions are not paid are listed in Art. 422 of the Tax Code of the Russian Federation:

1. State benefits;
2. Compensation payments in case of dismissal, payment for compensation for harm, payment for housing or food, payment for sports or dress uniforms, the issuance of allowances in kind, etc.;
3. Amounts of one-time financial assistance, for example, at the birth or adoption of a child, in the event of the loss of a family member, in case of natural disaster and other emergencies;
4. Incomes, in addition to wages, received by members of communities of indigenous peoples from the sale of products of traditional craft;
5. Insurance payments for compulsory and voluntary personal insurance;
6. And other types of payments and compensations.

What are the marginal bases for calculating insurance premiums?

Contributions to the PFR and the FSS are limited by the marginal bases for calculating contributions, which are annually indexed based on the growth of the average salary:

The maximum base for contributions to the PFR in 2019 is 1,150,000 rubles.

The marginal base is calculated based on the employee's income on an accrual basis. As soon as his income for the year reaches the marginal base, further contributions must be paid according to the new rules. When paying contributions at the basic rate, if this base is exceeded, contributions are paid at a reduced rate of 10%. If the organization is at a preferential rate, then in excess, contributions are not paid.

The maximum base for contributions to the FSS in 2019 is 865,000 rubles.

If the base is exceeded, then no fees need to be paid.

There is no maximum base for contributions to compulsory medical insurance and injuries, therefore, all income received by an employee is subject to contributions.

Insurance premium rates in 2019

Consider the main rates of insurance premiums for employees in 2019:

1. For mandatory pension insurance - 22%.
2. For compulsory health insurance - 5.1%.
3. In case of temporary disability and motherhood - 2.9%;
4. For injuries - from 0.2% to 8.5%, depending on the occupational risk class assigned to the main type of activity carried out.

The table shows special reduced rates contributions for certain categories of payers established in 2019.

Significant changes have taken place in the reduced rates for insurance premiums since 2019. Several categories of insurers switched to the basic tariffs at once:

• Organizations and individual entrepreneurs on the simplified tax system, except for charitable organizations and non-profit organizations on the simplified tax system, conducting certain types of activities;
• Organizations and entrepreneurs on UTII, leading pharmaceutical activities or containing pharmacies;
• Individual entrepreneurs on a patent.

Since 2019, these categories have been paying contributions at a general rate of 30%, and if the maximum base for calculating mandatory pension insurance contributions is exceeded, they do not cancel the payment, but reduce the percentage of contributions to the Pension Fund to 10%.

Business companies and partnerships involved in the implementation of the results of intellectual work, as well as organizations and entrepreneurs that have concluded special economic zones agreement on technical and innovative activities. In 2018, the contribution rate for the OPS was 13%, from 2019 - 20%.

Terms of payment of insurance premiums in 2019

Insurance premiums are transferred to the IFTS for each month until the 15th day of the next month. If the last day of payment is a weekend or a holiday, then the contributions can be paid on the next business day. With contributions for injuries, the procedure is similar, but they must still be paid to the FSS.

Entrepreneurs pay insurance premiums for themselves at other times. Contributions for the previous year must be paid before the end of the year or on the next business day. For 2019, transfer money to the tax office until December 31, and if your income exceeded 300,000 rubles, then transfer the amount of the surcharge to the Federal Tax Service until July 1, 2020.

Keep records in Kontur.Accounting, a convenient online service for calculating salaries and sending reports to the Federal Tax Service, the Pension Fund of the Russian Federation and the Social Insurance Fund. The service is suitable for comfortable collaboration between an accountant and a director.

What funds are contributing to?

Mandatory insurance premiums are charged to three off-budget funds: Pension (PFR), Medical (FFOMS) and Fund social insurance(FSS). The essence of compulsory insurance is as follows. The payer makes regular payments, and the fund, upon insured event makes statutory payments. For example, when a person reaches retirement age, the PFR accrues a pension to him, in case of illness, the FSS pays sick leave benefits, and so on. Types of mandatory insurance premiums There are four types of insurance premiums.

1 - pension contributions (contributions to the PFR). They are divided into two parts: contributions to the insurance part of the pension and contributions to the funded part of the pension.

2 - medical contributions(contributions to the FFOMS).

3 - contributions to the FSS for compulsory social insurance in case of temporary disability and in connection with motherhood. With these contributions, the Social Insurance Fund pays benefits for sick leave and maternity allowances.

4 - contributions to the FSS for insurance against industrial accidents and occupational diseases. Their unofficial name is "injury" contributions.

The legislative framework insurance premiums

Contributions to the Pension Fund of the Russian Federation, FFOMS and FSS (the first three installments) are regulated by Federal Law No. 212 of July 24, 2009 "On insurance contributions to the Pension Fund Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund and the territorial compulsory medical insurance funds "(hereinafter - Law No. 212-FZ). The accrual and payment of contributions "for injuries" is regulated by Federal Law No. 125-FZ of July 24, 1998 (hereinafter - Law No. 125-FZ).

Who pays insurance premiums

Organizations that pay salaries to employees and (or) pay remuneration to contractors - individuals;

Individual entrepreneurs who pay salaries to employees and (or) pay remuneration to contractors - individuals;

Individuals without IP status who pay salaries to employees and (or) pay remuneration to contractors - individuals;

Individual entrepreneurs and persons engaged in private practice (lawyers, notaries, etc.); that is, those who work "for themselves" and not for the employer.

It often happens that the same person fits several of the above definitions at once. In this case, insurance premiums must be paid on each basis. The most common example is individual entrepreneur who works "for himself" and at the same time has a staff of employees. Such an individual entrepreneur must separately accrue contributions on his own income and separately on the salaries of employees.

What are contributions for?

Payments to employees Employers-organizations and employers-individuals accrue contributions on payments made to employees under employment contracts. These payments are primarily wage, bonuses based on the results of work for the month, quarter or year, as well as vacation pay and compensation for unused vacation.

Contractor Payments Pension and medical contributions accrue on payments made to out-of-staff individuals if such payments are made under copyright or civil law contracts. There is an exception here: the customer of works or services is exempted from the obligation to charge contributions in the case when the contractor has the status of an individual entrepreneur and pays contributions “for himself”. Also, contributions do not include amounts issued to a citizen for property acquired or rented from him or property rights (for example, contributions are not charged on amounts paid when renting an employee's personal car). Contributions to the FSS for insurance in case of temporary disability and in connection with motherhood are not charged for payments under any civil law contracts (including copyright and work contracts). Contributions to the FSS for "injuries" from payments under civil law contracts are accrued only if the payment of contributions is provided for by the contract itself.

Insurance premium rates

For the majority of payers in 2012 and 2013, the contribution rates indicated in the table apply. This is for those who do not enjoy benefits.

Tariffs of insurance premiums in 2012-2013 for payers who do not belong to the preferential category

For some categories of payers reduced tariffs are established. Thus, “simplifiers” who are engaged in certain types of activities (food production, textile production, etc.) in 2012 and 2013 pay only contributions to the Pension Fund at a rate of 20 percent. For contributions to the FFOMS and the FSS for insurance in case of temporary disability and in connection with motherhood, zero tariffs are set.

Tariffs for "injury" contributions depend on the occupational risk class assigned to the organization or enterprise. For example, for food wholesalers, the first risk class and the corresponding insurance rate of 0.2% are set.

78. Personal Income Tax.

Personal income tax is direct federal tax, since the obligation to pay it falls on individuals from the income they receive, is regulated by the Tax Code of the Russian Federation and is mandatory throughout the Russian Federation.

The Russian Federation, like most other European countries, has a health insurance system. Compulsory health insurance funds are state non-budgetary organizations.

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They were created almost immediately after the collapse of the USSR to finance free medical care for the working population.

What it is

The abbreviation MHI stands for "mandatory health insurance". In all constituent entities of the Russian Federation, there are territorial CHI funds.

They work according to current legislation. The basis for the work of such structures is the resolution of the Supreme Council of the Russian Federation of February 24, 1993 "On the procedure for financing compulsory medical insurance of citizens for 1993."

On August 6, 2014, the system of compulsory medical insurance funds included as many as 86 entities.

They are replenished at the expense of insurance premiums transferred by various organizations that are UST payers.

The basis for the operation of funds of this type is the federal law, . Territorial CHI, in some cases, perform the function of an insurer.

Funds of the type under consideration carry out insurance:

• all volumes of insured events determined by the basic CHI program;
• additional grounds.

It is thanks to such a fund that it is possible to obtain medical care by the population of the Russian Federation on a free or preferential basis.

An important feature of the funds of this type is their ability to create representative offices. There is usually one representative office per region.

The OMS is replenished by:

• unified social tax(rates for which are set on legislative level);
• unified tax on imputed income (for types of activities determined by the Government of the Russian Federation);
• insurance contributions made by non-working citizens.

There are also various other receipts. Their presence is determined in each subject of the country on an individual basis.

What functions does

The main functions and tasks of the territorial health insurance fund are:

• providing citizens of the Russian Federation with the right to receive free medical care;
• providing pre-insured persons with the provision of financial assistance as a result of an insured event;
• creating the most comfortable conditions for receiving medical care, as well as ensuring its availability;
• reception of citizens with appeals directly related to compulsory medical insurance (in accordance with the legislation of the Russian Federation);
• implementation of work with the population - conducts various seminars to increase the level of knowledge of ordinary citizens in the field of health insurance;
• concludes insurance contracts with companies operating in the area in question;
• engages in the imposition of fines and the preparation of acts upon detection of a violation of the legislation in force on the territory of the Russian Federation;
• forms databases based on the information submitted by the insurance company about insured individuals.

One of the most important functions of the territorial CHI fund is to control the activities of various insurance companies.

Periodically, a special department carries out raider checks and, if any violations are detected, takes appropriate measures.

Employees who work with databases and other information transferred to CHI insurance companies, the fund appoints independently and ensures their complete confidentiality.

The MHI also receives and analyzes information submitted by the Pension Fund of the Russian Federation.

The Fund provides material support to the IC in situations where the latter does not have the opportunity to fully pay for the received individual medical care. The CHI has the right to refuse the UK to provide this kind of assistance if there are serious grounds for it.

Also, the territorial funds of compulsory medical insurance have the following powers:

• directly participate in the development of special programs of state guarantees;
• determine the tariff scale for payment of medical care received by citizens;
• carry out the collection, accumulation and management of funds received on the account of the fund to finance the regional program for providing medical insurance to individuals.

Structure of territorial CHI funds

To date, the structure of territorial CHI funds is rigidly fixed at the legislative level. All positions available in the organization are predetermined, as well as their functions.

The organization of this type includes the following departments:

• board;
• direct guidance;
• reporting and accounting;
• financial;
• accounting and collection of insurance premiums;
• planning and economic;
• organization of CHI and protection of the rights of insured citizens;
• drug supply;
• information and analytical;
• administrative and economic.

Each department has its own responsibilities and functions. The Board and direct management carry out strategic planning and make important decisions that directly affect the work of the CHI.

This concerns the choice of insurance companies that will receive material support, as well as work in other equally important areas.

The Accounting and Accounting Department is in charge of accounting and also carries out its organization in accordance with the current legislation, regulatory documents.

Also, this department is engaged in the formation of reports containing information on the activities of the fund, transfers it to the regulatory authorities.

The Control and Audit Department is directly responsible for the implementation of the Law of the Russian Federation "On Medical Insurance".

First of all, it concerns the rational and planned spending of funds. The main task is to identify untargeted expenses.

The financial department is engaged in forecasting the needs of various segments in material resources, and also ensures the normal operation of the health insurance system itself.

The collection and formation of statistical data is also carried out, their subsequent transfer to government bodies for analysis.

The department of accounting for the collection of insurance premiums performs the following main functions:

• organizes the work of the revenue side of the budget;
• keeps records of tax receipts;
• takes into account and controls insurance premiums received by the fund;
• registers policyholders and carries out their registration in accordance with the legislation in force on the territory of the Russian Federation.

The legal department is in charge of business case territorial tariffs, forms a tariff scale for the provision of various medical care services.

Employees of this department:

• analyze the performance by health care institutions of indicators of territorial provision;
• are engaged in legal advice to applied citizens, as well as representatives of insurance companies.

The department for the protection of the rights of insured citizens is engaged in the implementation of the following tasks:

• optimization of interaction between insurance companies, prosecutors, executive and legislative authorities in order to ensure maximum protection of the interests of individuals;
• provides protection of the right to guaranteed medical care for all insured citizens of the Russian Federation.

A unit called the “drug supply department” performs the following functions:

• controls the implementation of the legislation of the Russian Federation;
• supervises the work of all subordinate medical institutions.

Also, the employees of the department provide advisory assistance to all residents of the region where a specific CHI fund operates.

The Information and Analytical Department is developing software necessary for the normal operation of the fund, as well as its support and maintenance.

Provides technical support, setting up a connection to the global Internet and other required actions. Information security is also within the competence of the department in question.

FFOMS

Federal Compulsory Medical Insurance Fund(FOMS) - one of the state off-budget funds, created to finance medical care for Russian citizens. It was created on February 24, 1993 by the resolution of the Supreme Council of the Russian Federation No. 4543-I.

The activities of the fund are regulated Budget Code of the Russian Federation and the federal law "On health insurance of citizens in the Russian Federation", as well as other legislative and regulations. The Regulations on the Fund were approved on February 24, 1993, and on July 29, 1998, the Fund's Charter was adopted instead.

Among the main functions of the fund:

• Alignment of the conditions for the activities of the territorial funds of compulsory medical insurance to ensure financing of compulsory medical insurance programs.
• Financing targeted programs within the framework of compulsory medical insurance.
• Control over the rational use of financial resources of the compulsory health insurance system.

Foundation Directors

• Grishin, Vladimir Vadimovich (May 27, 1993 - August 7, 1998)
• Taranov, Andrei Mikhailovich (August 1, 1998 - November 16, 2006)
• Yurin, Andrey Vladimirovich (since November 13, 2008)

Prior to the adoption of the Fund's charter (July 29, 1998), the head of the MHIF was called the executive director, after - the director.

After the arrest of A.M. Taranov, Dmitry Vladimirovich REIKHART, First Deputy Director of the MHIF, served as the Director of the Fund for two years.

The current events

November 14, 2006 at the central office of the FFOMS, eight of its regional offices, as well as in the offices of companies - distributors of medicines, which are partners of the fund, were searched.

November 16, 2006 director Federal Fund compulsory health insurance Andrei Taranov and his deputy Dmitry Usienko were detained on suspicion of corruption. The investigating authorities suspect the leaders of the FFOMS of bribery and misuse of budgetary funds within the framework of state program additional drug provision for privileged categories of citizens.

Sources

Links

Wikimedia Foundation. 2010 .

See what "FFOMS" is in other dictionaries:

FFOMS- Federal Compulsory Medical Insurance Fund honey. Dictionary: S. Fadeev. Dictionary of abbreviations of the modern Russian language. S. Pb.: Polytechnic, 1997. 527 s ... Dictionary of abbreviations and abbreviations

NPA: On insurance premiums to the Pension Fund of the Russian Federation, the FSS of the Russian Federation, FFOMS and TFOMS (Federal Law of July 24, 2009 No. 212-FZ)- Full name: On insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund and territorial compulsory medical funds ... ... Accounting Encyclopedia

Taranov, Andrey- Former Executive Director of the Federal Compulsory Medical Insurance Fund Former Executive Director of the Federal Compulsory Medical Insurance Fund (FFOMS). Corresponding member Russian Academy medical sciences, ... ... Encyclopedia of newsmakers

Bykova, Galina- Former Chief Accountant Federal Compulsory Medical Insurance Fund Former Head of Accounting and Reporting Department Chief Accountant of the Federal Compulsory Medical Insurance Fund (FFOMS). In November 2006, together with ... ... Encyclopedia of newsmakers

Shilyaev, Dmitry Encyclopedia of newsmakers

Klimova, Natalya - Former Deputy Director of the Federal Compulsory Medical Insurance Fund Former Deputy Director of the Federal Compulsory Medical Insurance Fund (FFOMS). In November 2006, together with his boss Andrei ... ... Encyclopedia of newsmakers

Smerdov, Vitaly- Former Vice President for Strategic Development of OJSC Protek, convicted of bribery General manager Pharmfirma Sotex CJSC since November 2010. Former Vice President for Strategic Development of OJSC Protek (2008 2010), former General ... ... Encyclopedia of newsmakers

Fixed contributions IP/2014 - Fixed contributions IP 2009 2010 2011 2012 2013 2014 Attention! All calculations are based on the new minimum wage of 5554 rubles, the introduction of which is planned from January 1 ... ... Accounting Encyclopedia

Usenko, Dmitry- Former Deputy Director of the Federal Compulsory Medical Insurance Fund Former Deputy Director of the Federal Compulsory Medical Insurance Fund (FOMS). In 2000 2003, director of the Scientific Center for Legal Information ... ... Encyclopedia of newsmakers

Fixed contributions IP/2013- Fixed contributions of individual entrepreneurs 2009 2010 2011 2012 2013 2014 Since 2013, the name of contributions to the Pension Fund and FFOMS for individual entrepreneurs has been changed again. Instead of contributions calculated on the basis of ... Accounting Encyclopedia

Payment of contributions to the Pension Fund of the Russian Federation and for honey. insurance is mandatory for all employers and entrepreneurs. To transfer health insurance premiums, you need to know the BCC and the interest rate. In the article, we will consider what are the rate and percentage of deductions in the FFOMS.

How to calculate the installment rate

Most employers expect FFOMS rate at the current rate of 5.1%. There is no maximum amount set for these premiums. Regardless of how much the employee earned in a year, a deduction for honey must be made from each payment. insurance. Contributions depend on minimum wage labor, so the calculation is not difficult.

On the example of IP contributions for "himself" consider how much compulsory insurance in 2017:

• Pension - 7,500 * 26% * 12 = 400 rubles.
• Honey. insurance of merchant contributions - 7,500 * 5.1% * 12 = 4,590 rubles.

So, insurance premiums for merchants who pay for themselves amount to 27,990 rubles in 2017. This amount is usually divided into four quarters. At the end of the quarter, merchants are required to pay single contribution in the amount of 6,997.5 rubles. The monthly rate is 2,332.5 rubles.

Knowing annual amount, these contributions can be paid as a single payment, or quarterly. Almost all merchants make quarterly payments. They are fixed for entrepreneurs who do not have employees. For all employers, the insurance premium and its rate depend on the chosen taxation system, on the amount that was accrued to the employee during the year.

Insurers who have employees, make deductions at the following rates:

• PFR - 22%. This amount varies and depends on the danger of work at the enterprise. Additional contributions may be established, about which the fund informs the head in a separate notice.
• FSS - 2.9%. Contributions are charged for danger and injury. The amount of this contribution is determined for each enterprise separately.
• FFOMS - 5.1%.

If the company is on a simplified system and at the same time is engaged in a “preferential” type of activity, then the size insurance premium will be different.

To use the reduced fee, you need to check if the code applies economic activity to the "beneficiaries", the list of which was established on the basis of Federal Law No. 212. For such companies and entrepreneurs, contributions to the Pension Fund are 20%, and insurance premiums to honey. fear 5.1%.

If pension contribution can reach the limit and decrease, then the medical rate has no limit, so deductions of 5.1% are valid for the whole year.

Contribution rate to the FFOMS in 2017

The changes that will affect all taxpayers in 2017 are, first of all, the transfer of powers from one regulatory authority to another. Now they will be engaged in checking the correctness of accrual and payment tax authorities. The federal law will no longer be in force, it will be replaced by the Tax Code.

Checking the activities of entrepreneurs and organizations will be carried out on the basis of new legislation. This is the only and main change in 2017. What percentage of contributions to the FFOMS we expect can be seen in the table:

As we see insurance rates will not change and will remain the same. The regulatory authorities have not canceled the reduction in contributions, just now not all employers will be able to take advantage of it. Changes in the size of the insurance premium will be felt by the merchants who paid for themselves.

An increase in the minimum wage by 7,500 rubles will lead to an increase in the amount of taxes on compulsory insurance.

Who does not pay dues

Who can not pay dues? These include:

• Pharmacies, merchants licensed to carry out pharmaceutical activities.
• Organizations involved in the field of social services to citizens.
• Charity organisations.
• R&D companies.

For these organizations, a tariff rate of 0% is provided.

4% rate for accrual of insurance assessed contributions The following insurers can use the FFOMS:

• Information technology companies.
• Businessmen and organizations that are engaged in inventions and scientific developments.
• Tourist organizations.

In this way, interest rate to pay the contribution directly depends on the type of activity of the entrepreneur and organization. As far as the structure is active in state and charitable financing, the rate of contributions also decreases.