What ffoms and what it does. Compulsory health insurance fund
- in Pension Fund Russia (in the FIU);
- to the Fund health insurance (in FFOMS);
- for social insurance against illness and injury or maternity (in the FSS).
- for insurance against accidents and occupational diseases (also in the FSS).
Also, contributions are paid from payments for those employees who are registered with the company under civil law contracts.
- in the FIU;
- in FFOMS;
- for social insurance against accidents and occupational diseases, if it is prescribed in the contract.
Payments subject to insurance premiums
Insurance premiums are levied on payments to employees based on labor relations and in accordance with civil law contracts for the performance of work, the provision of services and copyright orders.
Payments from which contributions are not paid are listed in Art. 422 of the Tax Code of the Russian Federation:
- Government benefits;
- Compensation payments upon dismissal, payments for compensation for harm, payment for housing or food, payment for sports or dress uniforms, issuance of benefits in kind, etc .;
- Amounts of one-time financial assistance, for example, at the birth or adoption of a child, in the loss of a family member, in a natural disaster or other emergency;
- Income, in addition to wages, received by members of communities of indigenous minorities from the sale of products of traditional crafts;
- Insurance payments for compulsory and voluntary personal insurance;
- And other types of payments and compensations.
What are the maximum bases for calculating insurance premiums?
Contributions to the Pension Fund and Social Insurance Fund are limited by the maximum bases for assessing contributions, which are indexed annually based on the growth of the average salary:
The maximum base for contributions to the Pension Fund 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 maximum base - in the future, contributions must be paid according to the new rules. If contributions are paid at the basic rate, if this base is exceeded, contributions are paid at a reduced rate of 10%. If the organization is on a reduced rate, then if the excess is exceeded, the fees 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 limit base for contributions to compulsory health insurance and injuries, therefore all income received by the employee is subject to contributions.
Insurance premium rates in 2019
Consider the main rates of insurance premiums for employees in 2019:
- For compulsory pension insurance - 22%.
- For compulsory health insurance - 5.1%.
- In case of temporary disability and motherhood - 2.9%;
- For injuries - from 0.2% to 8.5%, depending on the class of occupational risk assigned to the main type of activity.
The table shows special reduced rates contributions for some categories of payers established in 2019.
Insured category | for OPS,% | for compulsory medical insurance,% | at VNiM,% | General tariff,% | PFR with amounts over the base,% |
---|---|---|---|---|---|
Basic tariff, no benefits | 22 | 5,1 | 2,9 | 30 | 10 |
IT organizations | 8 | 4 | 2 | 14 | - |
Residents of a technology-innovative or tourist-recreational special economic zone | 8 | 4 | 2 | 14 | - |
Business societies created by budgetary scientific institutions | 8 | 4 | 2 | 14 | - |
Skolkovo project participants | 14 | 0 | 0 | 14 | - |
Payers to ship crew members in relation to payments to ship crew members | 0 | 0 | 0 | 0 | - |
Non-profit organizations on the USN in the field of social services, science, education, health care, culture, art or mass sports | 20 | 0 | 0 | 20 | - |
Charitable organizations on the USN | 20 | 0 | 0 | 20 | - |
Participants of the free economic zone of Crimea and Sevastopol | 6 | 0,1 | 1,5 | 7,6 | - |
Residents of the territory of advanced socio-economic development | 6 | 0,1 | 1,5 | 7,6 | - |
Residents of the special economic zone in the Kaliningrad region | 6 | 0,1 | 1,5 | 7,6 | - |
Organizations that manufacture and sell animation or audiovisual products | 8,0 | 2,0 | 4,0 | 14 | - |
There have been significant changes in the reduced rates for insurance premiums since 2019. Several categories of policyholders have switched to basic rates at once:
- Organizations and individual entrepreneurs on the USN, except for charitable organizations and NPOs on the USN, 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 pay contributions at the general rate of 30%, and if the maximum base for calculating contributions to compulsory pension insurance is exceeded, they do not cancel the payment, but reduce the percentage of contributions to the Pension Fund to 10%.
Business societies and partnerships engaged in the implementation of the results of intellectual labor, and organizations and entrepreneurs that entered into with special economic zones agreement on technical and innovative activities. In 2018, the rate of contributions for GPT was 13%, from 2019 - 20%.
Terms of payment of insurance premiums in 2019
Insurance premiums are transferred to the Federal Tax Service Inspectorate for each month until the 15th day of the next month. If the last day of payment is a day off or a holiday, then contributions can be paid on the next working day. The procedure is similar with contributions for injuries, but they still have to 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 next business day. For 2019, transfer the money to the tax office until December 31, and if your income exceeds 300,000 rubles, then transfer the amount of the surcharge to the Federal Tax Service Inspectorate by July 1, 2020.
Keep records in Kontur.Buschetry - a convenient online service for calculating salaries and sending reports to the Federal Tax Service, Pension Fund of Russia and FSS. The service is suitable for comfortable collaboration between an accountant and a director.
Which funds are contributory
Compulsory insurance contributions 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, when insured event makes payments prescribed by law. For example, when a person reaches retirement age, the FIU pays him a pension, in case of illness, the FSS pays sick leave benefits, and so on. Types of compulsory premiums There are four types of premiums.
1 - pension contributions (contributions to the Pension Fund). 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. At the expense of these contributions, the Social Insurance Fund pays benefits for sick leave and maternity benefits.
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 contributions) are regulated by the Federal Law of 24.07.09 No. 212 "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 referred to as Law No. 212-FZ). The accrual and payment of contributions" for injuries "is regulated by Federal Law No. 125-FZ dated July 24, 1998 (hereinafter - Law No. 125-FZ).
Who pays the 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 who are individuals;
Individuals without the status of individual entrepreneurs who pay salaries to employees and (or) pay remuneration to contractors who are individuals;
Individual entrepreneurs and individuals in private practice (lawyers, notaries, etc.); that is, those who work “for themselves” and not for the employer.
It often happens that one and the same person fits several of the above definitions at once. In this case, premiums must be paid on each basis. The most common example is an individual entrepreneur who works “for himself” and at the same time has a staff of employees. Such an individual entrepreneur must separately assess contributions to his own income and separately - to the salaries of employees.
What the contributions are charged on
Payments to employees Employers-organizations and employers-individual entrepreneurs assess contributions for payments made to employees under employment contracts. These payments include, first of all, wage, bonuses based on the results of work for a month, quarter or year, as well as vacation pay and compensation for unused vacation.
Payments to Contractors Pension and medical contributions are calculated on payments to non-state individuals if such payments are made under copyright or civil law contracts. There is an exception here: the customer of works or services is released from the obligation to assess 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 maternity are not charged on payments under any civil law contracts (including copyright and work contracts). Contributions to the FSS for "injuries" from payments under civil law contracts are charged 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.
Insurance premium rates in 2012-2013 for non-privileged payers
Reduced tariffs are set for some categories of payers. Thus, “simplified persons” who are engaged in certain types of activities (food production, textile production, etc.), in 2012 and 2013 pay only contributions to the Pension Fund of Russia at a rate of 20 percent. Zero tariffs have been established for contributions to the FFOMS and FSS for insurance in case of temporary disability and in connection with maternity.
Injury premium rates 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% have been established.
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, it is regulated by the Tax Code of the Russian Federation and is mandatory throughout the territory of the Russian Federation.
The Russian Federation, like most other European countries, has a health insurance system. MHI 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 “compulsory health insurance”. All constituent entities of the Russian Federation have territorial compulsory medical insurance funds.
They work according to current legislation... The basis for the work of such structures is the resolution of the Supreme Soviet of the Russian Federation of February 24, 1993 "On the procedure for financing the compulsory medical insurance of citizens for 1993".
08/06/14, the system of compulsory health insurance funds included as many as 86 subjects.
They are replenished at the expense of insurance contributions transferred by various organizations that are payers of the UST.
The basis for the operation of funds of this type is the federal law ,. Territorial compulsory medical insurance, in some cases, perform the function of an insurer.
Funds of this type carry out insurance:
- all volumes of insured events defined by the basic CHI program;
- additional grounds.
It is thanks to such a fund that it is possible to obtain medical care 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.
OMS is replenished by:
- unified social tax (rates at which are set on legislative level);
- unified tax on imputed income (for types of activities defined 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
The main functions and tasks of the territorial health insurance fund are:
- ensuring the citizens of the Russian Federation the right to receive free medical care;
- provision of pre-insured persons with the provision of financial aid 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 applications relating directly to compulsory health 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 working in the field in question;
- is engaged in the imposition of fines and the preparation of acts upon detection of a violation of the legislation in force in the territory of the Russian Federation;
- generates databases - based on the information provided by the insurance company about the insured individuals.
One of the most important functions of the territorial CHI fund is to control the activities of all kinds of insurance companies.
Periodically, a special department carries out raider checks and, if any violations are detected, takes appropriate measures.
Employees working with databases and other information transmitted to OMS insurance companies, the fund independently appoints and ensures their complete confidentiality.
OMS also receives and analyzes the information submitted by the Pension Fund of the Russian Federation.
The Fund provides material support to the IC in the event of situations when the latter does not have the opportunity to fully pay for the received natural person medical assistance. The OMS has the right to refuse the IC to provide this kind of assistance if there are serious reasons for it.
Also, territorial compulsory health insurance funds have the following powers:
- are directly involved in the development of special programs of state guarantees;
- determine the tariff scale for payment of medical care received by citizens;
- collect, accumulate and manage funds coming to the account of the fund to finance the regional program for providing health insurance to individuals.
The structure of territorial funds of CHI
To date, the structure of territorial CHI funds is rigidly fixed at the legislative level. All positions available in the organization are predefined, as well as their functions.
An organization of this type includes the following departments:
- board;
- direct leadership;
- reporting and accounting;
- financial;
- accounting and collection of insurance premiums;
- planned and economic;
- organization of compulsory medical insurance and protection of the rights of insured citizens;
- drug provision;
- 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 local self-government organization.
This concerns the choice of insurance companies that will be provided material support, as well as work in other equally important areas.
The reporting and accounting department is responsible for maintaining 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 controlling authorities.
The Control and Audit Department is directly involved in monitoring the implementation of the Law of the Russian Federation "On Medical Insurance".
First of all, this concerns the rational and planned spending of funds. The main task is to identify inappropriate spending.
The finance 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.
Also, the collection and formation of statistical data is 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 track of tax receipts;
- takes into account and controls the insurance premiums received by the fund;
- registers the policyholders and carries out their registration in accordance with the legislation in force in the territory of the Russian Federation.
The legal department deals with economic justification territorial tariffs, forms a tariff scale for the provision of various medical care services.
Employees of this department:
- analyze the implementation of indicators of territorial support by health care institutions;
- are engaged in legal advice to citizens who have applied, 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 subdivision called "department of drug supply" performs the following functions:
- monitors the implementation of the legislation of the Russian Federation;
- controls the work of all subordinate medical institutions.
Also, the department employees provide advisory assistance to all residents of the region where a specific CHI fund operates.
The information and analytical department is developing softwarenecessary for the normal operation of the fund, as well as its support and maintenance.
Carries out technical support, setting up a connection to the global Internet and other required actions. The protection of information is also within the competence of the department in question.
FFOMS
Federal Compulsory Health Insurance Fund (MHIF) is one of the state non-budgetary funds created to finance medical services for Russian citizens. Created on February 24, 1993 by the resolution of the Supreme Soviet of the Russian Federation No. 4543-I.
The activities of the fund are regulated by The 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:
- Equalization of conditions for the operation of territorial compulsory health insurance funds to ensure financing of compulsory health insurance programs.
- Financing targeted programs within the framework of compulsory health insurance.
- Control over the rational use of financial resources of the compulsory health insurance system.
Fund Directors
- Grishin, Vladimir Vadimovich (May 27, 1993 - August 7, 1998)
- Taranov, Andrey Mikhailovich (August 1, 1998 - November 16, 2006)
- Yurin, Andrey Vladimirovich (since November 13, 2008)
Before the adoption of the charter of the Fund (July 29, 1998), the head of the MHIF was referred to as the executive director, afterwards - the director.
After the arrest of A.M. Taranov, the duties of the Director of the Fund for two years were performed by Dmitry Vladimirovich REIKHART - First Deputy Director of the MHIF.
Current events
November 14, 2006 at the central office of FFOMS, eight regional offices, as well as in the offices of companies - distributors of medicines, which are partners of the fund, searches were carried out.
On November 16, 2006, Andrei Taranov, director of the Federal Mandatory Health Insurance Fund, and his deputy, Dmitry Usienko, were detained on suspicion of corruption. Investigative bodies suspect the leaders of the FFOMS of bribery and misuse of budget funds within the framework of state program additional drug provision for privileged categories of citizens.
Sources of
Links
Wikimedia Foundation. 2010.
See what "FFOMS" is in other dictionaries:
FFOMS - Federal Fund of Compulsory Medical Insurance Med. Dictionary: S. Fadeev. Dictionary of abbreviations of the modern Russian language. S. Pb .: Polytechnic, 1997.527 p ... Dictionary of abbreviations and acronyms
NLA: On insurance premiums to the Pension Fund of the Russian Federation, FSS RF, FFOMS and TFOMS (Federal Law No. 212-FZ of 24.07.2009) - 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 Health Insurance Fund; Former executive director of the Federal Compulsory Health Insurance Fund (FFOMS). Corresponding member Russian Academy medical sciences, ... ... Encyclopedia of Newsmakers
Bykova, Galina - Former chief Accountant Federal Compulsory Health Insurance Fund Former head of accounting and reporting, chief accountant of the Federal Compulsory Health Insurance Fund (FFOMS). In November 2006, together with ... ... Encyclopedia of Newsmakers
Shilyaev, Dmitry Encyclopedia of Newsmakers
Klimova, Natalia - Former Deputy Director of the Federal Fund for Compulsory Medical Insurance Former Deputy Director of the Federal Fund for Compulsory Medical Insurance (FFOMS). In November 2006, together with his boss Andrey ... ... Encyclopedia of Newsmakers
Smerdov, Vitaly - Former vice president for strategic development of OJSC Protek, convicted of bribery General director CJSC Pharmfirma Sotex since November 2010. Former vice president for strategic development of OJSC Protek (2008 2010), former general ... ... Encyclopedia of Newsmakers
Fixed contributions SP / 2014 - Fixed contributions SP 2009 2010 2011 2012 2013 2014 Attention! All calculations were made 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 Health Insurance Fund; Former Deputy Director of the Federal Compulsory Health Insurance Fund (MHIF). In 2000 2003, the 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 FIU and honey. insurance is compulsory for all employers and entrepreneurs. To transfer health insurance premiums, you need to know the BCF and the interest rate. In the article, we will consider what the rate and percentage of deductions are in the FFOMS.
How to calculate the contribution rate
Most employers expect the FFOMS rate at the current rate of 5.1%. There is no maximum value 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 will not be difficult.
Using the example of individual entrepreneurs' contributions for "oneself" consider how much for compulsory insurance in 2017:
- Pension - 7,500 * 26% * 12 \u003d 400 rubles.
- Honey. insurance of the merchant's contributions - 7,500 * 5.1% * 12 \u003d 4,590 rubles.
So, insurance premiums for merchants who pay for themselves amount to 27,990 rubles in 2017. This amount is usually divided over 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 charged to the employee during the year.
Policyholders who have employees, make deductions at the following rates:
- Pension Fund - 22%. This amount fluctuates and depends on the hazard of work in the enterprise. Additional contributions may be established, which in a separate notification the fund informs the head.
- FSS - 2.9%. Contributions for hazard and injury are assessed. 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 take advantage of the reduced deposit, you need to check if the code applies economic activity to "beneficiaries", the list of which was established on the basis of Federal Law No. 212. For such companies and entrepreneurs, contributions to the FIU are 20%, and insurance contributions to honey. fear 5.1%.
If a pension contribution can reach the limit and decrease, then the medical rate has no limit value, therefore the 5.1% deduction is valid all year round.
The rate of contribution to the FFOMS in 2017
The changes that will affect all taxpayers in 2017 are, first of all, the transfer of powers from some regulatory authorities to others. Now they will be engaged in checking the correctness of accrual and payment tax authorities... The federal law will no longer be in effect, it will be replaced by NK.
Verification of the activities of entrepreneurs and organizations will be carried out on the basis of new legislation. This is the single most important change in 2017. What percentage of deductions to FFOMSnas expects can be seen in the table:
As we can see insurance rates will not change and remain the same. The regulatory authorities did not cancel the reduction of contributions, it is just that 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 the dues? These include:
- Pharmacies, merchants licensed to conduct pharmaceutical activities.
- Organizations engaged in the sphere of social services for citizens.
- Charity organisations.
- Research and development companies.
For these organizations, tariff rate 0%.
The rate of 4% on accrual of insurance mandatory contributions the following policyholders can use the FFOMS:
- Information technology companies.
- Merchants and organizations that are engaged in inventions and scientific developments.
- Tourist organizations.
Thus, interest rate for payment of the contribution directly depends on the type of activity of the entrepreneur and the organization. As much as the structure is active in state and charitable financing, the rate of contributions also goes down.