Social Security Contributions.
IP insurance premiums 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 Social Insurance Fund for IP employees
If an entrepreneur accepts employees, then he is obliged to make insurance payments from deductions made under labor and civil law contracts, to the pension insurance of his employees and to the FFOMS. An individual entrepreneur does not have any privileges over legal entities. The general rate for all employers to calculate contributions to the PFR is 22% (for individual beneficiaries - 20%), to the FFOMS - another 5.1%.
Subject to the conclusion of an employment contract with the employee, the individual entrepreneur is required to register with the Social Insurance Fund as an insurer making payments to individuals. You must have a passport, an application for registration and an employee’s work book with you. Notarization of personal submission of documents to the fund is not required.
For this, the entrepreneur is given 10 days from the date of conclusion of the first labor contract. For violation of the deadlines a fine of 5 thousand rubles is charged.
It is only necessary to register with the FSS upon the initial admission of an employee to the state of IP; upon conclusion of subsequent labor contracts, it is not required to report this to the fund.
Contributions to the Social Insurance Fund are paid for several reasons:
- contributions for temporary disability and in connection with motherhood;
- contributions for injuries.
The mechanism of the fund is as follows: the employer makes monthly payments for employees at the insurance rates provided for its type of activity. And in the event of insured events, the Social Insurance Fund will compensate the individual employer for his expenses for sick leave (except for the first 3 days), childcare benefits, maternity benefits, etc.
Sometimes an entrepreneur needs to attract employees for temporary work (for example, 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 employment contracts with individuals, but it is easier to limit himself to civil law. It can be a contract or copyright. For remunerations paid under civil law contracts, contributions to the social insurance fund are not necessary, but if desired, the entrepreneur may include in them a clause on voluntary social insurance of individuals.
But if during inspections of an entrepreneur, FSS inspectors consider that the civil law contract was actually a labor contract, then individual entrepreneurs can add deductions to the fund, as well as penalties established by law and penalties for late payment.
Back to the table of contents
The procedure for calculating and paying contributions to the Social Insurance Fund for employees
Many entrepreneurs using special modes (USN and patent) are exempted from the obligation to transfer disability contributions. There is a zero tariff for them. In general, disability contributions are charged at 2.9% of the employee’s monthly earnings (salaries, bonuses, etc. are included here).
Tariffs for contributions to the Social Insurance Fund for personal injury injuries depend on the type of activity: they vary from 0.2 to 8.5%.Increased tariffs are provided, for example, for construction work and other hazardous work, low - for office workers. The rate for your type of activity will be indicated in the documents received from the fund, together with a notice of registration as an employer.
Entrepreneurs must pay contributions to the Social Insurance Fund for employees on a monthly basis by the 15th day of the month following the estimated month. For example, a payment for May must be paid before June 15th. For late payment of contributions penalties are provided.
On a quarterly basis, the entrepreneur is required to report to the FSS on assessed and paid contributions. For this, the established 4-FSS form is for rent. Individual entrepreneurs with more than 25 employees are required to report exclusively in electronic form. It is important to consider that if you did not conduct an activity, but did not deregister as an employer, then you must provide the fund with “zero reporting”.
Back to the table of contents
FE contributions to the FSS "for themselves"
Every year, entrepreneurs are required to pay insurance contributions to the PFR and MHIF in a fixed amount. Moreover, in this case, the presence of business income or the age of the entrepreneur does not matter.
As for contributions to the FSS for themselves, they are legally 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 allowance, childcare benefits at the expense of the FSS.
Usually, women entrepreneurs planning to add to the family, and those who are often sick, decide to register with the FSS.
The FE does not list contributions for injuries for himself, and he cannot voluntarily register with the FSS on this basis.
To register with the fund, the entrepreneur will need to provide specialists with an application for registration and a passport. Based on the results of consideration of the application to the FSS, you will receive a notice of registration and your personal number of the policyholder (it will be required when filling out payment documents and making payments).
The amount of contributions to the Social Insurance Fund for an individual entrepreneur has a fixed amount and is determined on the basis of the minimum wage (similar to pension contributions). The amount of revenue actually received does not matter. The rate for calculating deductions is the same as for hired workers - 2.9%.
In 2017, the minimum wage is 7500 rubles. Compared with 2016, it grew very slightly - from 6204 rubles. The calculation of the cost of the insurance year for an individual entrepreneur will look like this: 7500 rub. * 2.9% * 12 months.
Thus, in 2017, the entrepreneur needs to transfer 2,610 rubles to the FSS. 2158,99 2 rub.
Contributions to the FSS must be paid by December 31st. The Fund recommends making payments in advance (until December 25) so that they can be credited to the organization’s account. The FSS usually issues a receipt for payment of insurance premiums together with a notice of registration. After payment, you should carefully check the correctness of these details in the payment document and save it in case of a dispute.
The right to compensation from an individual entrepreneur arises from next year. For example, those entrepreneurs who paid 2158 rubles in 2016 can receive maternity benefits in the amount of 28555.4 rubles, 581.73 rubles in 2017. for early registration in the LCD and a monthly allowance in the amount of 2908.62 rubles. Whereas IP women who are not registered with the FSS could only rely on a monthly allowance.
The main change in the field of insurance premiums in 2017 is the transfer of powers of extrabudgetary funds to control the payment of contributions, collect debts and receive reports on contributions to the Federal Tax Service. Corresponding changes to the legislative acts have already been made (subparagraph 2, paragraph 1, paragraph 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 effective from 2017, and the legal relations regarding insurance premiums will be regulated by Ch. 34 of the Tax Code. In accordance with it, the reporting periods will be, as before, the 1st quarter, six months and 9 months, the settlement period is the calendar year (Article 423 of the Tax Code of the Russian Federation as amended, valid from 01.01.2017). All of the same persons will belong to payers of insurance premiums - organizations, individual entrepreneurs, lawyers, notaries and other individuals engaged in private practice (Article 419 of the Tax Code of the Russian Federation as amended, valid from 01.01.2017). All the same payments will fall under the object of assessments (article 420 of the Tax Code as amended, effective from 01.01.2017) and, in general, the basis for assessing contributions will be determined by the same rules (article 421 of the Tax Code as amended, Valid from 01.01.2017).
Insurance premium rates for 2017
As you can see, the main contribution rates in 2017 will remain the same. At the same time, for calculating contributions to the OPS and to VNiM, the base limits will be established again, upon reaching which the rate for assessing contributions will change.
Legislators have not canceled reduced fees. But to use them, as before, not all policyholders will be able to.
Reduced fee rates - 2017
Compared to 2016, lower tariff rates have not changed. However, now the conditions that a payer must meet in order to be eligible for reduced tariffs are spelled out in the Tax Code of the Russian Federation more clearly and in detail (Clauses 4-10 of Article 427 of the Tax Code of the Russian Federation as amended, valid from 01.01.2017). For some beneficiaries, new (additional) requirements have been established.
In addition, with respect to many categories of payers, the Tax Code expressly states that if these 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.
Policyholder Category | OKVED codes of activities * | Fees for calculating contributions | ||
---|---|---|---|---|
in the FIU | in the FSS on VNiM | in FFOMS | ||
Organizations and individual entrepreneurs on the simplified tax system, conducting a preferential type of activity, the income from which is at least 70% of the total income of a simplified person. Wherein the simplist’s annual income should not exceed 79 million rubles. If this limit is exceeded, the right to reduced tariffs loses the payer of contributions from the beginning of the billing period (subparagraph 5, paragraph 1, paragraph 3, paragraph 2, paragraph 6 of article 427 of the Tax Code of the Russian Federation as amended, valid from 01.01.2017) | 13, 14, 15, 16, etc. | 20 | 0 | 0 |
Pharmacy organizations, as well as individual entrepreneurs licensed to conduct pharmaceutical activities, at UTII. Reduced rates of contributions apply only to workers employed in pharmaceutical activities (paragraph 6, paragraph 1,) | 46.18.1, 46.46.1, 47.73 | 20 | 0 | 0 |
Individual entrepreneurs applying the patent system of taxation - in respect of payments and remuneration to employees who are engaged in patent activities. For certain types of activities, this “benefit” is not applied (subparagraph 9, paragraph 1, paragraph 3, paragraph 2 of article 427 of the Tax Code of the Russian Federation as amended, valid from 01.01.2017) | 31.0, 74.20, 75.0, 96.01, 96.02, etc. | 20 | 0 | 0 |
Non-profit organizations at the STS, except for state and municipal institutions, engaged in activities in the field of social services for citizens, research and development, education, healthcare, culture, art and mass sports (subparagraph 7, paragraph 1, paragraph 3, paragraph 2, paragraph .7 Art. 427 of the Tax Code of the Russian Federation as amended, in force from 01.01.2017) | 37, 86, 87, 88, 93, etc. | 20 | 0 | 0 |
Charitable organizations on the simplified tax system (items 8, paragraph 1, paragraphs 3, paragraph 2, paragraph 8, article 427 of the Tax Code of the Russian Federation as amended, valid from 01.01.2017) | 64.9, 88.10 | 20 | 0 | 0 |
Organizations conducting activities in the field of information technology (subparagraph 3, paragraph 1, paragraph 1, paragraph 2, paragraph 5 of article 427 of the Tax Code of the Russian Federation as amended, valid from 01.01.2017). | 62, 63 | 8 | 2 | 4 |
Business Associations and Partnerships on the simplified tax system, who 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 (subparagraph 1, paragraph 1, paragraph 1, paragraph 2, paragraph 4 Article 427 of the Tax Code of the Russian Federation as amended, effective from 01.01.2017). | 72 | 8 | 2 | 4 |
Organizations and entrepreneurs who have entered into agreements with management bodies of special economic zones on the implementation of technology-innovative activities, as well as tourist and recreational activities (subparagraph 2, paragraph 1, paragraph 1, paragraph 2 of 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 rewards to crew members of vessels registered in the Russian International Ship Register (with some exceptions), in relation to these payments (subparagraph 4, paragraph 1, paragraph 2 of paragraph 2 of article 427 of the Tax Code as amended, Valid from 01.01.2017) | 50 | 0 | 0 | 0 |
Organizations that have received the status of a participant in the Skolkovo research, development and commercialization of their results (clauses 10 clause 1, clause 4 clause 2 of article 427 of the Tax Code of the Russian Federation as amended, valid from 01.01.2017) | 72.1 (part 8 of article 10 of the Law of September 28, 2010 No. 244-FZ) | 14 | 0 | 0 |
Payers of contributions who have received the status of a participant in the free economic zone in the territory of the Republic of Crimea and the city of federal significance of Sevastopol (subparagraph 11, paragraph 1, paragraph 5, paragraph 2, paragraph 10 of article 427 of the Tax Code of the Russian Federation as amended, valid from 01.01. 2017) | Any OKVED codes, except 05, 06, 07, 08, 09.1, 71.12.3 (part 2 of article 12 of the Law of November 29, 2014 No. 377-ФЗ) | 6 | 1,5 | 0,1 |
Payers of contributions who have received the status of a resident of the territory of priority social and economic development ( |
Settlements with the FSS - the procedure for calculating and paying Contributions to this fund is an urgent topic not only for employers, employees, but also for individuals who use the labor of other physicists for a fee. We will talk about how to correctly calculate and pay insurance premiums in social services in this article.
Who should pay insurance premiums to the FSS from salaries and other payments
There are two types of payments in 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-ФЗ;
- “On compulsory social insurance against industrial accidents and occupational diseases” of July 24, 1998, No. 125-ФЗ.
In addition, insurance in extrabudgetary funds is regulated by the general law of July 24, 2009 No. 212-FZ (it will cease to be effective on January 1, 2017).
About who is the policyholder and payer of insurance premiums in 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, obliged to accrue and pay contributions to the Social Insurance Fund. Policyholders can be:
- any legal entities, including foreign organizations working in the territory of the Russian Federation;
- physicists who are not IP.
Now we will figure out who must be insured by the FSS without fail. This is set forth in Art. 2 of Law No. 255-FZ and Art. 5 of Law No. 125-FZ. The table below shows who is specifically subject to insurance:
- 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 temporarily in the Russian Federation.
Working persons |
VNiM insurance (Article 2 of Law No. 255-FZ) |
Insurance of NS and PZ (Article 5 of Law No. 125-FZ) |
Persons working in accordance with an employment contract |
||
Persons deprived of their liberty in court and employed for pay |
||
Yes, if stated in the contract |
||
Lawyers, entrepreneurs, members of peasant farms, individuals who are not entrepreneurs |
No, but they can insure themselves voluntarily |
- state civil and municipal servants;
- persons who substitute for government debt of the Russian Federation, government debt of a constituent entity of the Russian Federation, as well as municipal government debt, replaced on an ongoing basis
- members of a production cooperative who are personally involved in its activities;
- clergy.
How to calculate contributions to the Social Insurance Fund for VNiM and accident insurance (example)
The basis for assessing contributions is the payment by the insured employer 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). Moreover, Art. 9 of Law No. 212-FZ and Art. 20.2 of Law No. 125-ФЗ provide a list of payments that should not be taken into account when calculating the base for social contributions.
The limit for calculating payments to the FSS for VNiM in 2016 is the amount of 718,000 rubles. By virtue of paragraphs. 4-5 of Law No. 212-FZ and Decree of the Government of the Russian Federation of November 26, 2015 No. 1265. Over this amount, contributions to VNiM are not charged;
The rate of contributions to VNiM in 2016 is 2.9% (Article 58.2 of Law No. 212-FZ). But there are also reduced rates for some policyholders, you can find them in Art. 58 of Law No. 212-FZ. The “injury rate” contribution rates are set out in the Law on Insurance Tariffs for Insurance from Nizhniy Novgorod Health and Safety Laws dated December 22, 2005 No. 179-ФЗ and vary from 0.2-8.5% to some organizations specified in Art. 2 of Law No. 179-FZ gives a discount of 40%. And also the insured may earn some discounts or, conversely, allowances 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) \u003d (B × T) - ∑P (1, 2 ... n - 1),
P (n) - monthly mandatory payment for month n;
B - base from the beginning of the year on an accrual basis until the end of the month for which the calculation is being made;
T - percentage of insurance premiums;
∑П (1, 2 ... n - 1) - the amount of monthly payments for previous months.
Example
The monthly salary of the engineer Korabelnikov P. Yu. Is 123,700 rubles. From January to June, he worked without sick leave, vacations and business trips, receiving 123,700 rubles. monthly. We calculate the contributions to the Social Insurance Fund, which the employer must pay for payments to Korabelnikov in May and June. The organization belongs to the 1st class of professional risk.
Check if the limit base is exceeded in May:
123,700 × 5 \u003d 618,500 rubles.
No, it is not exceeded, so we charge a fee for the case of VNiM:
618,500 × 2.9% - 123,700 × 4 × 12.9% \u003d 3$ 587.3
Contribution to the case of NSiPZ:
618,500 × 0.2% - 123,700 × 4 × 0.2% \u003d 247.4 rubles.
In June, the base is 123,700 × 6 \u003d 742,200 rubles, which is more than the maximum base of 718,000 rubles. Therefore, for half a year, the contribution to VNiM is calculated from 718,000 rubles. Accrued for payment in June:
718,000 × 2.9% - 618 500 × 2.9% \u003d 2885.5 rubles.
Contribution to the case of NSiPZ:
742,200 × 0.2% - 618,500 × 0.2% \u003d 247.4 rubles.
When to make payments and how to report to the FSS in 2016
You must pay the calculated payment no later than the 15th day of the next month (paragraph 5 of article 15 of law No. 212-FZ, paragraph 4 of article 22 of law No. 125-FZ).
About what the coming year is preparing for us regarding calculations of insurance premiums, in the article.
Calculation of contributions and reporting for VNiM voluntary insured
The rules of voluntary insurance in the FSS for the case of VNiM are considered in Art. 4.5 of Law No. 255-FZ. The annual amount of contributions is calculated on the basis of the minimum wage, effective 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 - the minimum wage determined at the beginning of the year for which we consider contributions;
T is the percentage of social contributions.
This amount was transferred to the fund by volunteers by the end of this year - until December 31.
Summary
Social contributions to the Social Insurance Fund are charged on payments to employees who have labor relations with the insured. Not only organizations pay contributions, but also individuals who hire workers. It is also necessary to remember the limit values \u200b\u200bof the base, upon reaching which it is not necessary to pay contributions to the FSS.
But at the same time, it is worthwhile to be guided by the law in order not to make mistakes and fulfill your obligations on time. What is the procedure for making payments?
General information
How does an authority such as the FSS function, what is it and what regulations are the main ones for payers of insurance premiums? We analyze the current legal framework.
Definitions
One of the main extrabudgetary funds is the Social Insurance Fund. His work has two directions. It:
Amounts that are allocated for compulsory social insurance in case of temporary disability can be formed due to:
- amounts of contributions that are mandatory paid by the insured;
- a fine and penalties that may be charged to the payer in violation of the law.
Funds for the implementation of compulsory social insurance in case of temporary disability and in connection with motherhood are formed due to:
- compulsory contributions insurance payment of persons;
- fines and penalties that will be charged in case of violations.
The amounts that are transferred for insurance against accident and occupational diseases form due to:
- funds that are mandatory transferred by insurers (insurance premiums);
- fines and penalties for such payments;
- funds that come from the insured during the liquidation of the enterprise;
- other amounts that do not contradict the regulatory documentation of the Russian Federation.
The main objective of the Fund is to ensure the protection of company employees is not the case when they cannot fulfill their labor obligations for a certain period.
We list the functions of the FSS:
- providing insurance cover in case of an accident at workplaces or occupational disease.
- insurance coverage for maternity (pregnancy and childbirth), which includes:
- Payment.
- Maternity allowance.
- A one-time allowance when registration with a specialist in early pregnancy is carried out.
- Allowance for the care of the newborn.
- providing sponsorship.
- providing financial assistance for a preventive measure aimed at reducing the risk of injuries at work and reducing the risk of occupational disease.
- vouchers in sanatoriums for recreation and treatment of privileged categories of citizens.
- providing disabled people with prostheses and technical equipment during the rehabilitation process.
Representatives will refuse to pay sick leave:
- In the event 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 young child or a minor child with a disability, if their parent / guardian is ill.
- With quarantine, treatment in a sanatorium.
- When transferring insured persons temporarily for medical reasons to easier work, payment for which is also made in a smaller amount.
That is, the FSS does not compensate for the damage that is done not at workplaces, but in everyday life.
Who are the payers?
Current regulatory framework
Payers of insurance contributions to the Social Insurance Fund should rely on such regulatory documents that contain the rules for calculating and paying amounts:
- Law of July 24, 2009 No. 212-FZ.
The deadline for reporting and paying the amounts to the budget may vary. The contributing factor is the contributor category. Calculations are submitted by.
The payer must pay insurance premiums at the end of each reporting period. Allowed:
For insurance against injuries, contributions are paid every month at the time fixed for receiving salaries for the past month at a banking institution.
The policyholder pays the insurance amount in accordance with the deadlines set by the insurers (Law No. 125-FZ, Article 22).
When transferring, you cannot make mistakes in the BCC, the name of the company 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 payment can still be made falls on a day off, then it is postponed to the next working day. But this does not apply to all contributions.
For example, when paying injuries, you should rely on the rules of law No. 125-FZ, which says that you need to pay on a business day, which precedes the last, if it is a day off.
Payers have an obligation to keep records of accruals and contributions. Accounting is carried out in respect of 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 the participants of the Skolkovo project, as well as if the IP is for itself |
Persons that list 1.9% | These are the companies that work on the Unified Social-Economic Partnership and are agricultural producers. The rule applies to the public organization of citizens with disabilities. |
Persons that pay 2% | This applies to IT companies, residents of the technical implementation special economic zone, societies that were created after 08/13/09 by a budget institution |
Persons that pay 2.9% | These are organizations based on OSNO, USN, UTII |
Base for accrual
The base for calculating contributions is transfers that are made to individuals. In 2015, the limit was set at 670 thousand rubles ().
That is, insurance premiums will be paid to the structure until the amount of payments to the employee does not exceed the standard. Regulation of the amounts carried out by paragraph 4 of Art. 8 of Law No. 212-FZ.
How to make a calculation?
Charges should not exceed the base limit. The calculation of the amount of insurance premiums of the base is carried out cumulatively from the beginning of the billing period.
When paying insurance amounts, it is worth considering the following points:
- 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. Of the accrued amounts, it is worth taking away payments that are made every month, for a period from the beginning of the year to the current month.
- Insurance premiums may be reduced by calculations for the transfer of benefits for this type of insurance. It is necessary to pay funds to specific accounts in the federal budget of the FSS.
Used formula:
Is it possible to return overpaid amounts?
Sometimes there is discontent among people on this occasion: the Fund’s regional branch carries out excessive collection of insurance premiums from enterprises.
The reason may be, for example, a failure in the programs. However, the company does not always receive a requirement to transfer arrears. What to do in such situations? Is it possible to reimburse insurance premiums?
Amounts that are unnecessarily recoverable, payers are entitled to return, and with interest calculated according to this formula:
For the use of other people's funds, additional amounts cannot be recovered from the authorized body, since it is not applied in the field of social insurance.
To get the amount due, you should file (). For this, you have 1 month from the moment you found out about the deducted amount in excess.
Typically, payers will find out about this upon receipt of current accounts. If such deadlines are missed, then the issue will have to be decided in court.
A period of 3 years is allotted for filing. When drawing up the application, keep in mind that you need to reflect not only the amount of the overpayment, but also the interest that the FSS should return.
The regional representative will return the amount of interest indicated in the application. But since you do not know exactly when the return will occur at the time of the request, the amount may differ from that shown in the document.
The balance of interest shall be calculated by the representatives of the Fund within 3 days from the date of receipt by the payer of the notice. The terms for the return of excessively transferred amounts may be delayed, since the authorities can reconcile all settlements.
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 be used: Dt 51 Kt 91-1.
Emerging nuances
Even when fulfilling your obligations to the fullest extent, you cannot foresee all the situations that may arise during the implementation of 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 untimely submission of settlement statements to the social insurance fund, the payer will have to pay a fine of 5% of the amount that is payable in each month.
The minimum amount is 100 rubles, the maximum is 30%. If a person is late by paying more than 180 days, then the penalties will be as follows:
30% | Fine |
10% | For each month when funds are not paid |
The minimum size is 1000 rubles. Additionally, the organization will bear responsibility and leadership. The fine of the head is 300 - 500 rubles.
If statements on calculated insurance payments are filed late, the payer also expects a fine. Sanctions are referred to in Art. 46 of the law No. 212-Фз and Art. 19 of the law No. 125-ФЗ.
When the calculation of insurance premiums is provided in violation of the law regarding the electronic filing format, the amount of the fine is 200 rubles.
If the amount is not fully paid due to improper settlements, then a fine of 20% is stipulated.
In case of deliberate non-payment, the person will pay 40%. If you do not provide a document - 200 rubles for one certificate.
Reflected posting arrears
Charges on the mandatory type of insurance affect the size of the income tax base. They should be included in other expenses and reduce taxable income in the period when the funds were accrued or paid to the FSS.
Updates can be of three types:
How can I check deductions?
A person may not be aware of arrears of insurance premiums. In some cases, the main reason is to miss deadlines, in others - incorrect calculation of payments.
In order not to bear responsibility for violations, it is worth monitoring deductions to extrabudgetary structures, and require the FSS to report on the use of insurance premiums.
To verify the information, you should contact the regional branch of the FSS with a written request drawn up in any form. You will need to take a document with you that will prove your identity.
You can also wait for a written notification of receipt of payment of insurance premiums from the authorized body, although it does not always reach the addressee.
The employee can also check whether the employer pays for it in the Social Insurance Fund or not, asking him to present, which reflects the real income of the individual.
Is employee treatment subject to treatment?
For example, the employer expressed a desire to cover the costs of the operation to the employee of the company. Is such a taxable amount? The administration should charge insurance premiums to the Social Insurance Fund for the amount of compensation for treatment costs.
But if the amount of material assistance did not exceed the limit of 4 thousand rubles, then accruals can not be made. The basis for this is paragraph 11 of part 1 of article 9 of document No. 212-FZ.
Prospects for the administration of CB
We will figure out what problems are relevant and how they are solved.
World experience shows that the most reliable is the three-channel financing method, in which:
Government funds are used to make universal payments and to provide minimum insurance benefits if the above amounts are not enough. Thus, 3 entities are responsible for the risks.
The insurance and funded principle give the concept that there can be no free social assistance, that it is necessary to invest amounts in the development of companies. The FSS receives certain percentages, which are set by government bodies.
In order to ensure coordination of the work of the entire system of social insurance, as well as to conduct republican events and implement programs, a certain part of the funds received is also sent to the federal level fund.
The amount of insurance premiums that are legally alienated are the property of the insured person and cannot be withdrawn.
They are not used outside the insurance system, are not taxable by other payments, and no deductions are required from them. Funds can be managed by such an entity - a fund or an insurance fund that finances all activities.
In order for the market relations system to be more stable, the fund and the cashier have commercial rights to manage social insurance amounts, if most of it is directed to the social insurance system. The relevant question is how the state budget funds are involved in such a system.
In case of refusal from state financing of part of the costs in the field of social security, the share of the insurer's contributions may increase, or the inability to reimburse the insured person 100% of the transferred salary.
But the fact that state budget funds are involved creates precedents for government intervention in the financial activity of the social insurance system.
Funding is carried out in funds according to residual principles, and existing budget deficits cannot satisfy the needs of all citizens.
Therefore, the creators of the social insurance financing model offer 2 options that are alternative:
Reimburse the lost salary in the amount of 80% of the average profit of the insured | Of these, 73% - from the profits of the organization, 7% - from the amounts that are accumulated. The balance (20%) can be reimbursed with the participation of the state budget or social security structures that are accumulated due to the commercial type of management. If there is a shortage of funds in the first stages, the established minimum will be reimbursed. |
The amount of insurance compensation will be 75% - this is the minimum | Including 55% of the indicated amount is paid from the organization’s money and 25% from the state budget. The balance may be distributed between the company (75 percent) and the insured person (25%). The minimum reimbursement of lost salary funds is taken as a certain average amount from previously paid reimbursements, when the amount depended on the length of service of the employee |
Those funds that have not been used up in the current budget period may be placed at the disposal of the insured, which send money in order to meet the needs of the insured person.
Video: FSS, an example of filling in the calculation of 4-FSS and NS without sick leave and maternity
Thus, the principle of repayment of amounts that are not spent can be ensured. The fund will receive profit from the management of a commercial and control and audit nature, as well as from fines, penalties and other measures of a regressive type.
The modern insurance system is improved in comparison with the one that operated earlier. But there are still many problems that have to be solved by government bodies.
Having understood the specifics of paying insurance premiums to the Social Insurance Fund, you can transfer them on time in accordance with the established tariffs and terms.
What is a 4-FSS report, what does the form look like in 2019, and what are the rules for filling out a document valid in the current year? This will help to understand the instructions for the formation of the form. Every year, entrepreneurs and accountants are faced with the need to submit reports to the structures of the Social Insurance Fund in the form ...
Recent legislative reforms have made it possible to send reports and other types of documents to the Social Insurance Fund through a special telecommunications channel - through a gateway. Files must be necessarily encrypted in a special way, as required by law. This process ...
Relatively recently, a reform of existing legislation has been carried out regarding the payment of sick leave compensation. This led to the need to form a special structure - the Social Insurance Fund. The consequence of this is additional reporting, which is strictly mandatory for paying ...
Mandatory insurance contributions are provided both for employers who pay them with payments to their staff, and for self-employed people without workers who are required to transfer these payments for themselves. Each employer using wage labor must make contributions to the provision of pension, social and medical insurance for its employees. These deductions are called insurance premiums and are mandatory. Transfers are made monthly to extrabudgetary funds. Employers can include any person who has personnel for whom various types of payments are made. In addition, self-employed persons without personnel are required to transfer insurance contributions for themselves to medical and pension insurance. The procedure and deadlines for the payment of 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 employee contributions
The fifteenth article of Law No. 212-ФЗ defines the features of payment of insurance contributions to the Social Insurance Fund and the Pension Fund from remuneration accrued to employees. The obligation to calculate and pay insurance premiums lies with the employer, who is obliged to accrue at the current rate upon the calculated salary of each employee.
Within the time period established by the specified law, funds should be transferred separately to the Pension Fund of the Russian Federation (contributions for compulsory medical and pension insurance - compulsory medical insurance and social insurance) and the Social Insurance Fund (social insurance contributions - OSS).
Calculations are carried out for each employee personally, since the calculation should take into account the total earnings of a particular employee from the beginning of the year with a view to comparing it with the limit base for calculating contributions.
After calculating the contributions of each employee, the figures obtained are summarized in relation to certain types of insurance. The amounts received are transferred by separate payments to the compulsory medical insurance, voluntary pension insurance and social insurance system. The first two payments are made to the Pension Fund, the last - to the Social Insurance Fund. Payments are subject to transfer by the deadline established by the second paragraph of Article 15 of Law No. 212-FZ. Amounts are paid without rounding and only in cashless form. Cash payments with state funds are not applicable.
Money is transferred to the department of the fund, which is located at the address of the main office of the company. If there are separate divisions with their own employees who are paid by the division itself, then you need to pay contributions for these employees at the location of the separate division. If they are located outside the Russian Federation, then payment must be made at the place of the head office.
The payment of the contribution consists in the formation of a payment document indicating the correct amount of the contribution and the corresponding BSC.
Funds consider contributions paid as the date that corresponds to the day the payment was submitted to the bank subject to the availability of a sufficient amount in the company's account.
If the payment was 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 instructions are not filled out correctly (with the exception of TIN and KPP, in which errors may be made).
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 closes or is reorganized
Upon termination of the activities of the organization or the employer's individual entrepreneur, it is necessary to fill out the calculation for each type of contribution for the time period from the beginning of the year and to the day the calculation is made 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 must be transferred within fifteen days from the date of transfer of the calculation to the fund.
If the company is reorganized, then all liabilities, including the payment of insurance contributions, are transferred to the assignee.
Terms of payment of insurance premiums in the FIU
The Pension Fund transfers contributions to the voluntary pension fund at mandatory and additional tariffs, as well as contributions to the compulsory medical insurance at a rate of 5.1%. It is the FIU that administers medical contributions and controls 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. Payment is made for the past month, for which wages are accrued. If this date coincides with the day off, the deadline for deductions is postponed to the working day following the day off.
In 2016, it is not necessary to separate the pension payment into the funded and insurance component; the Pension Fund will do this on its own. To fill in the payment, the BCC corresponding to the payment of the insurance part is taken. The previously planned breakdown of the payment into contributions from payments within and above the limit in 2016 was not implemented.
Pension deductions 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 Social Insurance Fund
The Social Insurance Fund pays mandatory social contributions, calculated at a rate of 2.9% of remuneration not exceeding the limit for 2016 established in the amount of 718,000 rubles. Moreover, the calculated amount can be reduced by the amount of social benefits paid, hospital compensation.
The payment deadlines are approved by the fifth paragraph of Article 15 of Law No. 212-FZ - until the 15th day of the next month inclusively. The loss of this number on a weekend entails a postponement of the term to the next business day.
Payment is carried out in one amount, a sample of the payment is on the FSS website.
Contributions should be made at the indicated time, even if the salary to employees is calculated and issued in one month. The actual date of payment of income does not matter, it is important to comply with the period specified in the law No. 212-FZ.
Example:
Company for April 2016 staff paid a salary on April 30. When do I need to transfer insurance premiums?
The term for transfer is until May 15, inclusive. Since this day corresponds to a day off on the calendar (Sunday), the last day for transfer is May 16.
Payment of injuries
Law No. 125-FZ of 07.24.98 also provides for the payment of mandatory contributions from accidents and occupational diseases. This type of insurance refers to social insurance, and a contribution to it is paid to the Social Insurance Fund. The rate of this payment varies depending on the class of professional risk.
The term for transferring this payment is the same as for the remaining installments - no later than the 15th day of each month. This deadline was introduced by editing order No. 394-ФЗ dated 12/29/15.
Payment of contributions from employee income in 2016
The order of payment of insurance premiums IP
The sixteenth article of the law No. 212-FZ determines the procedure for paying contributions by those who do not use wage labor. Such persons make deductions for themselves. Their size is either fixed or conditionally fixed - it depends on the size of the annual income and type of payment. Such payers include IP, GKH, notaries and other persons conducting private practice.
The assessment of contributions for themselves in 2016 is carried out at the following rates:
- Pension deductions from income in the range of 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 is 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 closes
In order to terminate IP activities, a corresponding application is submitted to the tax authorities, on the basis of which the fact of closing individual entrepreneurship at the state level is recorded. At the same time, pension and medical deductions must be made within fifteen days from the date of official closure of the individual entrepreneur.
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 the compulsory medical insurance and social insurance contributions from income less than 300,000 inclusive (at the rates of 5.1% and 26%, respectively).
- Until April 01.04 inclusive of the following year - contributions to social security contributions from income from 300,000 (1% of the excess).