Social security contributions.
Insurance premiums Individual entrepreneurs in the FSS are paid both for themselves and for employees. At the same time, the entrepreneur pays contributions “for himself” on a voluntary basis, while payments for employees are mandatory.
Contributions to the FSS for IP employees
If the entrepreneur accepts employees, then he is obliged to carry out insurance payments from contributions made under labor and civil law contracts to the pension insurance of their employees and to the FFOMS. No privileges over legal entities individual entrepreneur no. The general tariff for all employers for calculating contributions to the PFR is 22% (for individual entrepreneurs - benefits - 20%), to the FFOMS - another 5.1%.
Subject to the conclusion of an employment contract with the employee, the individual entrepreneur is obliged to register with the FSS as an insurer making payments to individuals. You must have your passport, application for registration and work book worker. Notarization at personal filing Funding documents are not required.
For this, the entrepreneur is given 10 days from the date of the conclusion of the first employment contract. For violation of the deadlines, a fine of 5 thousand rubles is charged.
It is necessary to register with the FSS only upon the initial admission of an employee to the staff of an individual entrepreneur; when concluding subsequent employment contracts, it is not required to report this to the fund.
Contributions to the Social Insurance Fund are paid for several reasons:
- contributions in case of temporary disability and in connection with maternity;
- injury contributions.
The mechanism of the fund's work is as follows: the employer makes monthly payments for employees at the insurance rates provided for his type of activity. And in the event of insured events, the FSS compensates the individual entrepreneur for his expenses on payment sick leave employees (except for the first 3 days), childcare benefits, maternity payments etc.
Sometimes an entrepreneur needs to involve employees for temporary work (for example, to make repairs in the office, clean the premises, translate documents into another language, etc.). In this case, it makes no sense for him to conclude labor contracts with individuals, but it is easier to confine himself to civil law ones. These can be contracts of work or copyright. It is not necessary to pay contributions to the social insurance fund from the remuneration paid under civil law contracts, but if desired, the entrepreneur can include a clause on voluntary social insurance of individuals in them.
But if, during inspections of an entrepreneur, FSS inspectors consider that the civil law contract was actually an employment contract, then individual entrepreneurs can add deductions to the fund, as well as penalties and penalties established by law for their late payment.
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The procedure for calculating and paying contributions to the FSS for employees
Many entrepreneurs who use special regimes (USN and patent) are exempted from the obligation to transfer disability contributions. They have a zero rate. In the general case, disability deductions are accrued in the amount of 2.9% of the employee's monthly earnings (this includes salary, bonuses, etc.).
Tariffs for contributions to the FSS for individual entrepreneurs for injuries depend on the type of activity: they range from 0.2 to 8.5%. Increased rates are provided, for example, for construction works and other traumatic work, low - for office workers. The rate for your type of activity will be indicated in the documents received from the fund, along with a notice of registration as an employer.
FSS contributions for employees Entrepreneurs are required to transfer monthly until the 15th day of the month following the settlement month. For example, the payment for May must be made by June 15th. There are penalties for late payment of contributions.
Every quarter, the entrepreneur is obliged to report to the FSS on the accrued and paid contributions. For this, the established form 4-FSS is submitted. Individual entrepreneurs with more than 25 employees are required to report exclusively to in electronic format. It is important to note that if you did not operate, but did not deregister as an employer, then you are required to provide the fund with “zero reporting”.
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Individual entrepreneur contributions to the FSS "for themselves"
Every year, entrepreneurs are required to pay insurance premiums to the Pension Fund and the Compulsory Medical Insurance Fund in a fixed amount. Moreover, in this case, the presence of income from the business or the age of the entrepreneur does not matter.
As for contributions to the FSS for oneself, they are, by law, exclusively voluntary. An entrepreneur can register with the fund and transfer contributions for himself in case of temporary disability and in connection with motherhood. In this case, the entrepreneur has the right to count on receiving sick leave, maternity benefits, childcare benefits at the expense of the FSS.
Usually women entrepreneurs who plan to add to the family and those who are often sick decide to register with the FSS.
The IP does not transfer contributions for injuries for himself, and he cannot voluntarily register with the FSS on this basis.
To register in the fund, an entrepreneur will need to provide specialists with an application for registration and a passport. Based on the results of the consideration of the application in the FSS, you will receive a notification of registration and your personal number the insured (it will be required when filling out payment documents and making payments).
The amount of contributions to the FSS for individual entrepreneurs has a fixed amount and is determined on the basis of the minimum wage (similarly pension contributions). The amount of actual revenue received is irrelevant. The rate for calculating deductions is the same as for employees - 2.9%.
In 2017, the minimum wage is 7500 rubles. Compared to 2016, it grew very slightly - from 6204 rubles. Cost calculation insurance year for individual entrepreneurs it will look like this: 7500 rubles * 2.9% * 12 months.
Thus, in 2017, the entrepreneur needs to transfer 2610 rubles to the FSS. 2158.99 2 rub.
FSS contributions must be paid by December 31st. The Fund recommends making payments in advance (before December 25) so that they can be credited to the organization's account. The FSS usually issues a receipt for payment of insurance premiums along with a notice of registration. After payment, you should carefully check the correctness of the specified details in payment document and save it in case of disputes.
The right to receive compensation from IP arises from next year. For example, those individual entrepreneurs who paid 2,158 rubles in 2016 can receive maternity benefits in the amount of 28555.4 rubles, 581.73 rubles. for early registration in the residential complex and monthly allowance in the amount of 2908.62 rubles. Whereas female entrepreneurs who are not registered with the FSS could only count on a monthly allowance.
The main change in the field of insurance premiums in 2017 is the transfer of powers to extra-budgetary funds to control the payment of premiums, collect debts and receive reports on the contributions of the Federal tax service. Corresponding changes in legislative acts have already been made (clause 2, clause 1, clause 2.1 of article 32 of the Tax Code of the Russian Federation as amended, effective from 01/01/2017).
Law No. 212-FZ ceases to be valid from 2017, and the legal relationship in terms of insurance premiums will be regulated by Ch. 34 of the Tax Code of the Russian Federation. In accordance with it, the reporting periods will be, as before, the first quarter, half a year and 9 months, the billing period will be a calendar year (Article 423 of the Tax Code of the Russian Federation as amended, effective from 01/01/2017). All the same persons will be treated as payers of insurance premiums - organizations, individual entrepreneurs, lawyers, notaries and other persons engaged in private practice (Article 419 of the Tax Code of the Russian Federation as amended, effective from 01/01/2017). All the same payments will be subject to the object of taxation of contributions (Article 420 of the Tax Code of the Russian Federation, as amended, effective from 01/01/2017) and, in general, the basis for calculating contributions will be determined according to the same rules (Article 421 of the Tax Code of the Russian Federation, as amended, valid from 01.01.2017).
Insurance premium rates for 2017
As you can see, the basic contribution rates in 2017 will remain the same. At the same time, for the calculation of contributions to the OPS and to VNiM, the base limits will again be set, upon reaching which the rate for calculating contributions will change.
Legislators have not canceled the reduced contribution rates. But not all insurers will be able to use them, as before.
Reduced contribution rates - 2017
Reduced tariff rates, compared to 2016, have not changed. However, now the conditions that a contributor must meet in order to be eligible for reduced rates, are spelled out in the Tax Code of the Russian Federation more clearly and in detail (paragraphs 4-10 of Article 427 of the Tax Code of the Russian Federation as amended, effective from 01/01/2017). For some beneficiaries, new (additional) requirements have been established.
In addition, for many categories of payers, the Tax Code explicitly states that if the specified conditions are not met, the organization or individual entrepreneur loses the right to apply reduced tariffs from the beginning of the billing period, i.e., the calendar year.
Category of the insured | OKVED codes for activities* | Fee for calculating contributions | ||
---|---|---|---|---|
in the FIU | in the FSS at VNiM | in FFOMS | ||
Organizations and individual entrepreneurs on the simplified tax system that conduct a privileged type of activity, the income from which is at least 70% of the total income of the simplifier. Wherein the annual income of a simplifier should not exceed 79 million rubles. If this limit is exceeded, the payer of contributions loses the right to reduced tariffs from the beginning of the billing period | 13, 14, 15, 16, etc. | 20 | 0 | 0 |
Pharmacy organizations, as well as individual entrepreneurs licensed to conduct pharmaceutical activities, for UTII. Reduced contribution rates apply only to employees engaged in pharmaceutical activities (clause 6, clause 1,) | 46.18.1, 46.46.1, 47.73 | 20 | 0 | 0 |
Individual entrepreneurs applying the patent system of taxation - in relation to payments and remuneration of employees who are engaged in a patent type of activity. For some types of activities, this “benefit” does not apply (clause 9, clause 1, clause 3, clause 2, article 427 of the Tax Code of the Russian Federation as amended, effective from 01/01/2017) | 31.0, 74.20, 75.0, 96.01, 96.02, etc. | 20 | 0 | 0 |
Non-profit organizations on the simplified tax system, except for state and municipal institutions, operating in the field of social services for citizens, scientific research and development, education, healthcare, culture, art and mass sports (clause 7, clause 1, clause 3, clause 2, clause 7, article 427 of the Tax Code of the Russian Federation as amended, effective from 01/01/2017) | 37, 86, 87, 88, 93, etc. | 20 | 0 | 0 |
Charitable organizations on the simplified tax system (clause 8, clause 1, clause 3, clause 2, clause 8, article 427 of the Tax Code of the Russian Federation as amended, effective from 01/01/2017) | 64.9, 88.10 | 20 | 0 | 0 |
Organizations active in the field information technologies(clause 3, clause 1, clause 1, clause 2, clause 5, article 427 of the Tax Code of the Russian Federation as amended, effective from 01/01/2017). | 62, 63 | 8 | 2 | 4 |
Business companies and partnerships on USN, which are engaged in the implementation of the results of intellectual activity (inventions, utility models, etc.), the rights to which belong to budgetary and autonomous (including scientific) institutions (clause 1, clause 1, clause 1, clause 2, clause 4 article 427 of the Tax Code of the Russian Federation as amended, effective from 01.01.2017). | 72 | 8 | 2 | 4 |
Organizations and individual entrepreneurs that have entered into agreements with the governing bodies of special economic zones on the implementation of technical and innovative activities, as well as tourist and recreational activities (clause 2, clause 1, clause 1, clause 2, article 427 of the Tax Code of the Russian Federation, as amended, valid from 01.01.2017). | 65.20, 79.1, 94.99, 62.0, 63.1, 63.11.1, etc. | 8 | 2 | 4 |
Payers of contributions making payments and remuneration to crew members of ships registered in the Russian International Register of Ships (with some exceptions) in relation to these payments (clause 4, clause 1, clause 2, clause 2, article 427 of the Tax Code of the Russian Federation, as amended, valid from 01.01.2017) | 50 | 0 | 0 | 0 |
Organizations that have received the status of a participant in the project for the implementation of research, development and commercialization of their results "Skolkovo" | 72.1 (Part 8, Article 10 of the Law of September 28, 2010 No. 244-FZ) | 14 | 0 | 0 |
Contribution payers who have received the status of a participant in a free economic zone on the territory of the Republic of Crimea and the federal city of Sevastopol (clause 11, clause 1, clause 5, clause 2, clause 10, article 427 of the Tax Code of the Russian Federation as amended, effective from 01.01. 2017) | Any OKVED codes, except for 05, 06, 07, 08, 09.1, 71.12.3 (part 2 of article 12 of the Law of November 29, 2014 No. 377-FZ) | 6 | 1,5 | 0,1 |
Contribution payers who have received the status of a resident of the territory of advanced socio-economic development ( |
Settlements with the FSS - the procedure for calculating and paying contributions to this fund is a hot topic not only for employers, employees, but also for individuals who use the work of other physicists for a fee. We will talk about how to correctly calculate and pay insurance premiums in social insurance in this article.
Who should pay insurance premiums to the FSS from salaries and other payments
There are two types of payments to the FSS, regulated by different laws:
- "On compulsory social insurance in case of temporary disability and in connection with motherhood" dated December 29, 2006 No. 255-FZ;
- "On compulsory social insurance against accidents at work and occupational diseases" dated July 24, 1998 No. 125-FZ.
In addition, insurance in off-budget funds is regulated by the general law of July 24, 2009 No. 212-FZ (will cease to be valid from January 1, 2017).
About who is the insured and the payer of insurance premiums to the FSS, it is said in Art. 2.1 of Law No. 255-FZ and Art. 3 of Law No. 125-FZ. The main message of these articles is that if someone hires a person subject to compulsory social insurance, then he automatically becomes an insurer who is obliged to accrue and pay contributions to the FSS. Insurers can be:
- any legal entities, including foreign organizations working on the territory of the Russian Federation;
- non-IP physicists.
Now let's figure out who without fail must be insured with the FSS. This is set out in Art. 2 of Law No. 255-FZ and Art. 5 of Law No. 125-FZ. The table below shows who is specifically insured:
- from citizens of the Russian Federation;
- foreigners and stateless persons living in the Russian Federation all the time or not always;
- foreigners and stateless persons staying in the Russian Federation temporarily.
Working persons |
VNiM insurance (Article 2 of Law No. 255-FZ) |
NS and PZ insurance (Article 5 of Law No. 125-FZ) |
Persons working in accordance with an employment contract |
||
Persons deprived of liberty by court and employed in labor for pay |
||
Yes, if specified in the contract |
||
Lawyers, individual entrepreneurs, members of peasant farms, individuals who are not individual entrepreneurs |
No, but can be insured voluntarily |
- state civil and municipal employees;
- persons who hold state positions of the Russian Federation, state positions of a constituent entity of the Russian Federation, as well as municipal public positions that are filled on a permanent basis;
- members of a production cooperative who personally participate in its activities;
- clergy.
How to calculate contributions to the FSS for VNiM and accident insurance (example)
The basis for the calculation of contributions are payments by the employer-insured to his insured employee in accordance with an employment contract or, in some cases, a GPC agreement (Article 8 of Law No. 212-FZ and Article 20.1 of Law No. 125-FZ). At the same time, Art. 9 of Law No. 212-FZ and Art. 20.2 of Law No. 125-FZ provides for a list of payments that should not be taken into account when calculating the base for social contributions.
The limit for accruing payments to the FSS for VNiM in 2016 was set at 718,000 rubles. by virtue of par. 4-5 of Law No. 212-FZ and Decree of the Government of the Russian Federation of November 26, 2015 No. 1265. In excess of this amount, contributions to VNiM are not charged, there are no restrictions for contributions to injuries.
The contribution rate for VNiM in 2016 is 2.9% (Article 58.2 of Law No. 212-FZ). But there are also reduced rates for some insurers, you can find them in Art. 58 of Law No. 212-FZ. The rates of contributions "for injuries" are described in the law on tariffs for insurance from the NSiPZ dated December 22, 2005 No. 179-FZ and vary between 0.2-8.5%, for some organizations specified in Art. 2 of Law No. 179-FZ, a 40% discount is given. And also the insured may earn some discounts or, conversely, bonuses based on the results of his work, taking into account the assessment of labor protection (Article 22 of Law No. 125-FZ).
The monthly payment is calculated as follows:
P(n) = (B × T) - ∑P(1, 2... n - 1),
П(n) — monthly mandatory payment for month n;
B - base from the beginning of the year on a cumulative basis until the end of the month for which the calculation is carried out;
T is the percentage of insurance premiums;
∑P(1, 2... n - 1) is the amount of monthly payments for previous months.
Example
The monthly salary of engineer P. Yu. Korabelnikov is 123,700 rubles. From January to June, he worked without sick leave, holidays and business trips, receiving 123,700 rubles each. monthly. We calculate the contributions to the FSS that the employer must pay for payments to Korabelnikov in May and June. The organization belongs to the 1st class of pro-risk.
Let's check if the limit base in May is exceeded:
123,700 × 5 = 618,500 rubles
No, it is not exceeded, so we charge a contribution in case of VNiM:
618,500 x 2.9% - 123,700 x 4 x 12.9% = 3RUB 587.3
Contribution in case of NSIP:
618,500 × 0.2% - 123,700 × 4 × 0.2% = 247.4 rubles.
In June, the base is 123,700 × 6 = 742,200 rubles, which is more than the maximum base of 718,000 rubles. Therefore, for the six months we calculate the contribution to VNiM from 718,000 rubles. Due in June:
718,000 × 2.9% - 618,500 × 2.9% = 2885.5 rubles
Contribution in case of NSIP:
742,200 × 0.2% - 618,500 × 0.2% = 247.4 rubles.
When to make payments and how to report to the FSS in 2016
The calculated payment must be paid no later than the 15th next month(Clause 5, Article 15 of Law No. 212-FZ, Clause 4, Article 22 of Law No. 125-FZ).
About what the coming year is preparing for us regarding the calculations of insurance premiums - in the article.
Calculation of contributions and reporting for voluntarily insured persons under VNiM
rules voluntary insurance in the FSS in the case of VNiM are considered in Art. 4.5 of Law No. 255-FZ. Annual amount contributions are calculated on the basis of the minimum wage in force at the beginning of the year and the rate of 2.9%. Thus, the formula for calculating:
P \u003d minimum wage × T × 12,
P - the amount of contributions for the current year;
minimum wage - minimum size wages, determined at the beginning of the year for which we consider contributions;
T is the percentage of social contributions.
This amount must be transferred to the fund by volunteers before the end of this year - by December 31.
Results
Social contributions to the FSS are accrued on payments to employees who have an employment relationship with the insured. Not only organizations pay contributions, but also individuals who hire workers. It is also necessary to remember the maximum values of the base, upon reaching which contributions to the FSS do not need to be paid.
But at the same time, you should be guided by the law in order to avoid mistakes and fulfill your obligations on time. What is the procedure for making payments?
General information
How does such an institution as the FSS function, what is it and what regulations are the main ones for payers of insurance premiums? Let's analyze the current legal framework.
Definitions
One of the main non-budgetary funds is the FSS (Social Insurance Fund). His work has two directions. This:
Amounts that are directed to the mandatory social insurance in case of temporary disability, can be formed due to:
- amounts of contributions that are mandatory paid by the insured;
- fines and penalties that may be charged to the payer in case of violation of the law.
Implementation funds compulsory social insurance in case of disability of a temporary nature and in connection with motherhood, they are formed due to:
- mandatory contributions to the insurance payment of persons;
- fines and penalties that will be levied in case of violations.
Those amounts that are transferred for insurance against accidents and occupational diseases are formed at the expense of:
- funds that are compulsorily transferred by policyholders (insurance premiums);
- fines and penalties for such payments;
- funds that come from insurers during the liquidation of the enterprise;
- other amounts that do not contradict normative documentation RF.
The main objective of the Fund is to ensure the protection of employees of companies, not the case when they cannot fulfill their labor obligations for a certain period.
We list the functions of the FSS:
- provision of insurance coverage in the event of an accident at work or an occupational disease.
- insurance coverage in case of maternity (pregnancy and childbirth), which includes:
- Payment.
- Pregnancy benefits.
- A one-time allowance when registration with a specialist in the early stages of pregnancy is carried out.
- Newborn care allowance.
- providing sponsorship .
- rendering financial assistance with a preventive measure aimed at reducing the risk of injuries at work and reducing the risk of occupational illness.
- provision of vouchers to sanatoriums for rest and treatment of preferential categories of citizens.
- providing disabled people with prostheses and technical equipment during the rehabilitation process.
Representatives will refuse to pay sick leave:
- Upon the onset of temporary disability due to injuries or illnesses that were not received at work.
- When caring for sick children or other family members.
- When caring for a minor child or a minor child with a disability, if their parent/guardian is sick himself.
- During quarantine, treatment in a sanatorium.
- When transferring insured persons temporarily for medical reasons to lighter work, payment for which is also made in a smaller amount.
That is, the FSS does not compensate for damage that is caused not at the workplace, but in everyday life.
Who are the payers?
Current regulatory framework
Payers of insurance contributions to the Social Insurance Fund should rely on such regulations, which contain the rules for calculating and paying amounts:
- Law of July 24, 2009 No. 212-FZ.
The deadline for submitting reports and paying amounts to the budget may vary. The influencing factor is the category of the contributor. Calculations are submitted by.
The payer must pay insurance premiums at the end of each reporting period. Allowed:
Contributions for injury insurance are transferred every month within the time limits set for receiving salaries for the previous month at a banking institution.
The insured pays sums insured in accordance with the terms that were established by the insurers (Law No. 125-FZ, Art. 22).
When listing, one should not make mistakes in the CSC, company name or banking institution, otherwise the obligation to pay insurance premiums will not be considered fulfilled (Article 18 of Document No. 212-FZ).
If the last day on which the payment can still be made falls on a weekend, then it is transferred to the next business day. But this does not apply to all contributions.
For example, when paying contributions for injuries, you should rely on the rules of Law No. 125-FZ, which says that you need to pay on the working day that precedes the last one if it is a day off.
Payers are still obliged to ensure that records of accruals and contributions are kept. Accounting is carried out in relation to each person individually.
The amount of insurance premiums in the FSS
Payers are divided into 4 groups in accordance with general and reduced tariffs:
Condition | Explanation |
Persons who do not have to pay insurance premiums to the FSS | This applies to participants in the Skolkovo project, as well as if the individual entrepreneur |
Persons who transfer 1.9% | These are the firms that work for the ESHN, they are agricultural producers. The rule also applies to public organization citizens with disabilities |
Persons who pay 2% | This applies to IT companies, residents of the technical innovative special economic zone, companies that were created after 13.08.09 by a budgetary institution |
Persons who pay 2.9% | These are organizations on OSNO, USN, UTII |
Base for accrual
The basis for calculating the amounts of contributions - transfers that are carried out individuals. In 2015, the limit was set at 670 thousand rubles ().
That is, insurance premiums will be paid to structures until the amount of payments to the employee does not exceed the standard. The regulation of the amounts is carried out by paragraph 4 of Art. 8 of Law No. 212-FZ.
How to make a calculation?
Accruals should not exceed the base limit. Calculations of the amount of base insurance premiums are carried out on an accrual basis from the beginning of the billing period.
When paying insurance amounts, the following points should be taken into account:
- Payments are determined according to the amount of payments that were accrued to the employee from the beginning of the year until the month when the calculations are made.
- When calculating, it is worth considering tariffs. From the accrued amounts, it is worth subtracting payments that are made every month, for the period from the beginning of the year to the current month.
- Insurance premiums may be reduced by the calculations made for the transfer of benefits for this type of insurance. Payments must be made to specific accounts federal budget FSS.
Formula used:
Can overpayments be refunded?
Sometimes there is dissatisfaction among people on this occasion: the regional branch of the Fund carries out excessive collection of insurance premiums from enterprises.
The reason may be, for example, a failure in the programs. At the same time, the company does not always receive a request for the transfer of arrears. How to be in such situations? Is it possible to reimburse insurance premiums?
Payers have the right to return the amounts that are excessively collected, and with interest calculated according to the following formula:
It will not be possible to recover additional amounts from the authorized body for the use of other people's funds, since it is not used in the field of social insurance.
To receive the amount due back, it is worth submitting (). You have 1 month to do this from the moment you found out about the debited amount in excess.
Usually, payers find out about this when they receive it on settlement accounts. If such deadlines are missed, then the issue will have to be resolved in court.
The application period is 3 years. When drawing up an application, keep in mind that you need to reflect not only the amount of the overpayment, but also the interest that the FSS must return.
The regional representative office will return the amount of interest specified in the application. But since you do not know exactly when the return will occur at the time of the appeal, the amount may differ from that reflected in the document.
The rest of the interest is calculated by the representatives of the Fund within 3 days from the date of receipt of the notice by the payer. The terms for the return of excessively transferred amounts may be delayed, since the authorities may reconcile all calculations.
The amount of interest in tax accounting does not need to be reflected. In accounting, you should use the following postings:
One direct wiring can also be used: Dt 51 Kt 91-1.
Emerging nuances
Even if you fulfill your obligations in full, you cannot foresee all the situations that may arise in the course of your activities.
So, in addition to the basics of paying funds to the fund, you should also understand the nuances: possible fines, arrears, etc.
What is the penalty for non-payment of contributions?
In case of late submission of payrolls to the social insurance fund, the payer will have to pay a fine of 5% of the amount payable in each month.
The minimum amount is 100 rubles, the maximum is 30%. If a person is late with payment by more than 180 days, then the penalties will be as follows:
30% | Fine |
10% | For each month when funds are not deposited |
The minimum amount is 1000 rubles. In addition, the leadership of the organization will also be responsible. The fine of the head is 300 - 500 rubles.
If reports on calculated insurance payments are not submitted on time, the payer will also be fined. Sanctions are mentioned in Art. 46 of Law No. 212-FZ and Art. 19 of Law No. 125-FZ.
When the calculation of insurance premiums is provided in violation of the law regarding the electronic submission format, the amount of the fine is 200 rubles.
If the amount is not fully paid due to incorrect calculations, then a fine is provided, the amount of which will be 20%.
In case of intentional non-payment, the person will pay 40%. If the document is not provided - 200 rubles for one certificate.
Reflection of posting arrears
Accruals for obligatory view insurance affect the size of the income tax base. They should be included in other costs and reduce taxable income in the period when the funds were accrued or paid to the FSS.
Refinements can be of three types:
How can I check the deductions?
A person may not be aware of the resulting insurance premium arrears. In some cases, the main reason is the missed deadlines for payment, in others - the incorrect calculation of payments.
In order not to be held liable for violations, it is worth monitoring deductions to extra-budgetary structures, and requesting a report on the use of insurance premiums to the FSS.
To verify the information, you should contact regional office FSS with a written request drawn up in any form. You will need to take a document with you that will confirm your identity.
You can also wait for a written notification-receipt for payment of insurance premiums from the authorized body, although it does not reach the addressee in all cases.
An employee can also control whether the employer pays for him in the Social Insurance Fund or not by asking him to present, which reflects the real income of an individual.
Is an employee subject to medical treatment?
For example, the employer expressed a desire to cover the costs of the operation for the employee of the company. Is this amount taxable? For the amount of compensation for treatment costs, the administration must charge insurance premiums to the FSS.
But if the amount of financial assistance did not exceed the limit of 4 thousand rubles, then the accruals can not be made. The basis for this is paragraph 11 of Part 1 of Art. 9 of document No. 212-FZ.
Prospects for CB Administration
Let's figure out what problems are relevant and how they are solved.
World experience shows that the most reliable is the method of three-channel financing, in which:
Public funds are directed to the implementation of universal payments and to ensure minimum benefits for insurance, if the above amounts are not sufficient. Thus, 3 entities are responsible for the risks.
The insurance and savings principles give the concept that there can be no gratuitous social assistance, that it is necessary to invest sums in the development of companies. The FSS receives certain percentages, which are set by government agencies.
To ensure the coordination of the work of the entire social insurance system, as well as to carry out republican events, to implement programs, a certain part of the funds received is also directed to the federal level fund.
Amounts of insurance premiums that are alienated on legal grounds, are the property of the insured person and cannot be withdrawn.
They are not used outside the insurance system, are not taxable other payments and do not need to be deducted from them. Funds can be managed by such an entity - a fund or an insurance fund, which finances all activities.
In order for the system market relations was more stable, the fund and the fund has commercial rights to manage the amounts of social insurance, if most of it is directed to the social insurance system. The question is how the funds are involved state budget in such a system.
In case of refusal of state financing of part of the costs in the field social security the share of the policyholder's contributions may increase, or the insured person may not be able to reimburse 100% of the transferred salary.
But the fact that state budget funds are involved creates precedents for government intervention in financial view activities of the social insurance system.
Financing is carried out in funds on residual principles, and existing budget deficits cannot meet the needs of all citizens.
Therefore, the creators of the social insurance financing model offer 2 options that are alternative:
Compensate for lost wages in the amount of 80% of the average profit of insured persons | Of these, 73% - from the profit of the organization, 7% - from the amounts that have been accumulated. The rest (20%) can be reimbursed with the participation of the state budget or social insurance structures, which are accumulated through the commercial type of management. In case of a shortage of funds in the first stages, the established minimum will be reimbursed |
The amount of insurance indemnities will be 75% - this is the minimum | Including from the organization's money, 55% of the specified amount is paid and 25% - at the expense of the state budget. The balance can be distributed between the firm (75 percent) and the insured person (25 percent). The minimum compensation for lost wages is taken as a certain average amount from previously paid compensations, when the amount depended on the length of service of the employee |
Those funds that were not spent in the current budget period may be at the disposal of the insured, who send money to meet the needs of the insured person.
Video: FSS, an example of filling out the calculation of 4-FSS and NS without sick leave and maternity
This can ensure the principle of repayment of amounts that are not spent. The Fund will profit from commercial and auditing management, as well as from fines, penalties and other regressive measures.
Modern system insurance is improved in comparison with the one that operated earlier. But there are still many problems in the way that government bodies have to solve.
Having understood the peculiarities of paying insurance premiums to the FSS, you will be able to transfer them on time in accordance with the established tariffs and terms.
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Compulsory insurance contributions are provided for both employers who pay them from payments to their staff, and for self-employed persons without employees who are required to transfer these payments for themselves. Every employer using hired labor must make contributions to the provision of pension, social and health insurance their employees. These deductions are called insurance premiums and are mandatory. Transfers are made on a monthly basis off-budget funds. Employers include any person who has staff in respect of which payments of various nature are made. In addition, self-employed persons without staff are required to transfer insurance contributions for themselves to health and pension insurance. The procedure and terms for paying insurance premiums are determined by law No. 212-FZ, this legislative document was adopted on 07/24/09 and edited on 12/29/15.
The procedure for paying contributions for employees
The fifteenth article of the law No. 212-FZ defines the features of the payment of insurance contributions to the Social Insurance Fund and the Pension Fund of the Russian Federation from remuneration accrued to employees. The obligation to calculate and pay insurance premiums lies with the employer, who is obliged, upon the fact of the calculated salary of each employee, to accrue at the current rate.
Within the period established by the said law, it is necessary to transfer cash separately in the Pension Fund of the Russian Federation (contributions for compulsory medical and pension insurance - CHI and OPS) and the FSS (contributions for social insurance - OSS).
Calculations are made for each employee individually, since the calculation should take into account the total earnings of a particular employee from the beginning of the year in order to compare it with the marginal base for calculating contributions.
After calculating the contributions of each staff member, the resulting figures are summed up in relation to certain types insurance. The received amounts are transferred by separate payment orders to compulsory medical insurance, OPS and OSS. The first two payments are made in Pension Fund, the latter - in the FSS. Payments are subject to transfer within the period established by the second paragraph of Article 15 of Law No. 212-FZ. Amounts are paid without rounding and only in non-cash form. Cash settlements with state funds do not apply.
The money is transferred to the branch of the fund, which is located at the address of the main office of the company. If there are separate subdivisions with their own employees who are paid by the subdivision itself, then you need to pay contributions for these employees at the location separate subdivision. If they are located outside the Russian Federation, then payment must be made at the place of the head office.
Payment of the contribution consists in the formation of a payment document indicating the correct amount of the contribution and the corresponding CCC.
The funds consider the contributions paid on the date that corresponds to the day the payment is submitted to the bank, provided that there is a sufficient amount on the company's account.
If the payment is withdrawn by the company, or the bank returned it, then it is considered that the contributions have not been paid. Also, payments will not be considered as payment of insurance premiums if the orders are filled out incorrectly (with the exception of TIN and KPP, which may contain errors).
Violation of the terms of payment entails the accrual of a penalty, the amount of which is determined as the unpaid amount multiplied by the days of delay and by 1/300 of the refinancing rate.
Payment of insurance premiums if the organization is closed or reorganized
Upon termination of the activity of the organization or individual entrepreneur of the employer, it is necessary to fill out the calculation for each type of contributions for the time period from the beginning of the year to the day the calculation is formed and submit it to the appropriate fund before the day the application for closing the activity is submitted.
The difference between the amount of the contribution from the calculation and the amount already paid is subject to transfer within fifteen days from the date of transfer of the calculation to the fund.
If the company is reorganized, then all obligations, including the payment of insurance premiums, are transferred to the successor.
Terms of payment of insurance premiums to the Pension Fund of the Russian Federation
Contributions to compulsory and additional tariffs, as well as contributions to compulsory medical insurance at a rate of 5.1%, are transferred to the Pension Fund. It is the FIU that administers medical contributions and control their payment.
The deadlines for the transfer of these payments are established by the fifth paragraph of Article 15 of Law No. 212-FZ, which stipulates that payment must be made before the fifteenth day of each month. The payment is made for the past month, for which the wage. If this date coincides with a day off, the deadline for making deductions is transferred to the working day following the day off.
In 2016, it is not required to separate the pension payment into a funded and insurance component; the Pension Fund will do this on its own. To fill out the payment, the CBC is taken, corresponding to the payment of the insurance part. The previously planned breakdown of payment into contributions from payments within and above the limit in 2016 was not implemented.
Pension contributions at an additional rate are paid with a breakdown into 2 payments in accordance with the category of employees.
Terms of payment of insurance contributions to the FSS
The FSS pays mandatory social Security contributions calculated at the rate of 2.9% of remuneration not exceeding the limit for 2016 set at 718,000 rubles. At the same time, the calculated amount can be reduced by the amount of paid social benefits, hospital benefits.
The payment deadlines are approved by the fifth paragraph of Article 15 of Law No. 212-FZ - until the 15th day inclusive of the next month. If this number falls on a weekend, the due date will be postponed to the next business day.
The payment is made in one amount, a sample of filling out the payment order is on the FSS website.
Contributions must be made in specified period even if the salary of employees is calculated and issued in one month. The actual date of payment of income is not fundamental, it is important to comply with the deadline specified in Law No. 212-FZ.
Example:
April 2016 company staff were paid salaries on 30 April. When do you need to pay insurance premiums?
Deadline for transfer - until May 15 inclusive. Since this day corresponds to a day off according to the calendar (Sunday), the last day for the transfer is May 16.
Payment of contributions for injuries
Law No. 125-FZ of July 24, 1998 also provides for the payment of mandatory contributions from accidents and occupational diseases. This type of insurance belongs to social insurance, and the contribution for it is paid to the FSS. The rate of this payment varies depending on the class of occupational risk.
The deadline for transferring this payment is the same as for other contributions - no later than the 15th day of each month. This period was introduced by the editing order No. 394-FZ of 12/29/15.
Payment of contributions from the income of employees in 2016
The procedure for paying insurance premiums for individual entrepreneurs
The sixteenth article of Law No. 212-FZ determines the procedure for paying contributions by those persons who do not use hired labor. Such persons make deductions for themselves. Their size is either fixed or conditionally fixed - it depends on the amount of annual income and the type of payment. Such payers include individual entrepreneurs, GKH, notaries and other persons conducting private practice.
Self-assessment in 2016 is made at the following rates:
- Pension contributions from income within 300,000 rubles. – 26%.
- Pension contributions from income over 300,000 rubles. – 1% of the excess amount.
- Medical - 5.1%.
The calculation is made for each type of deductions and are transferred by different settlement and payment documents within the period established by the second paragraph of Article 16 of Law No. 212-FZ.
If the IP is closed
To terminate the activity of an individual entrepreneur, an appropriate application is submitted to the tax office, on the basis of which the fact of closing an individual business for state level. At the same time, pension and medical contributions must be made within fifteen days from the date of official closing of the IP.
Terms of payment of insurance premiums for individual entrepreneurs
The second paragraph of Article 16 of Law No. 212-FZ determines that contributions should be paid:
- Until December 31 inclusive of the current year - contributions to CHI and OPS from income less than 300,000 inclusive (at rates of 5.1% and 26%, respectively).
- Until 01.04 April inclusive of the next year - contributions to the OPS from income from 300,000 (1% of the excess).