Contributions to the compulsory health insurance fund are accrued. Compulsory Medical Insurance Fund
Retirement and medical support citizens, as well as the payment of social benefits are carried out by transferring payments to the budget by employers - insurance premiums. They are charged per employee.
The basic tariffs are intended for all enterprises and individual entrepreneurs with employees, they can only differ bet size. There were no changes in 2018 and the overall rate remained the same 30% .
Insurance premiums are not deducted from the wages of employees, but are an additional burden for the organization. They are accrued to the payroll fund and transferred to the budget on a monthly basis.
Depending on the purpose, there are:
- PFR contributions– 22%. Of these, 6% go to payments to today's pensioners, the rest is distributed to the personal accounts of citizens, in accordance with the system of pension formation they have chosen. When choosing funded system it is divided into 10% and 6%, which go to the formation of the insurance and funded parts, respectively. If the funded system is abandoned, the remaining funds are fully used to form an insurance pension.
- FFOMS contributions – 5,1%.
- FSS contributions– 2.9%. They do not include work injury insurance for employees and are listed separately. Tariffs vary within 0.2-8.5%, are set based on the type of economic activity enterprises.
Each year, the government sets maximum limits on employee benefits that may be subject to insurance premiums. In 2018 they are equal:
- 876 thousand rubles for pension contributions . If payments to an employee exceed this limit, contributions will be charged at a rate of 10%.
- 755 thousand rubles for contributions to the FSS. For higher incomes, contributions are not charged.
For health insurance and occupational injury insurance limits are not set.
Additional
For a separate category of employees whose work is associated with dangerous and harmful working conditions, additional rates. They appeared recently to ensure the rights of "beneficiaries" - those who can qualify for early.
Rates apply for privileged professions from 1 to 9%. When conducting a special assessment, each workplace is assigned a certain class, according to which additional tariffs are set. Under first And second class means working conditions that do not contain harmful factors or they are present in a small amount that does not exceed the established standards.
Third class indicates the presence of a sufficient number of harmful factors that can harm the health of the employee. It is divided into 4 subclasses, depending on the degree of harmfulness. Employees in this job are subject to additional insurance. The size of the tariff is set in proportion to the harmfulness of the workplace. The smallest harmful factors are assigned to the first subclass (3.1), the additional rate is 2%. For 3.2 - 4%, 3.3 - 6% and 7% for the last group (3.4).
The highest rate, 8%, is set for fourth grade. It implies hazardous working conditions that threaten the life of the worker and almost always lead to the development of occupational diseases.
The maximum limit on payments to employees subject to contributions does not apply to "wreckers". Additional insurance premiums are paid to the budget monthly along with the main payments.
lowered
Some employees may pay premiums for preferential rates(0-20%). To do this, they must meet the requirements provided for in Art. 427 of the Tax Code of the Russian Federation:
- IP on, with the exception of several areas of activity: retail, catering, transfer of property (land, real estate) for rent;
- charitable organizations, as well as NGOs operating in the field of science, healthcare, art, culture, education and sports, using the simplified tax system;
- entrepreneurs who have the right to engage in pharmaceutical activities, and pharmacies located on UTII (the rate applies only to personnel who have the right to work in this industry);
- USN payers engaged in preferential activities (food, clothing, chemical production, and others).
In the latter case, two conditions must be met: revenue from the main activity must be at least 70% of annual income, the limit on annual income is 79 million rubles. As soon as the revenue exceeds the established limit, contributions are recalculated from the beginning of the year at a rate of 30%.
These fixed payments do not depend on whether the entrepreneur is an employer or not. If an individual entrepreneur has employees, he pays fixed contributions for themselves and for employees, according to the established tariff. If they are not, then pay only for themselves. The obligation to pay insurance premiums remains even if the entrepreneur does not receive income and does not carry out activities.
Fixed payments consist of two parts:
- in the PFR - 26%;
- in FFOMS - 5.1%.
On a voluntary basis, an entrepreneur can transfer contributions to the Social Insurance Fund (2.9%). Then, in the event of disability, he can apply for the appointment of benefits.
Under GPC agreements
The legislation provides for the payment of contributions for pension and medical support under GPC agreements, unless otherwise provided. The rates in the PFR are 22%, in the FFOMS - 5.1%.
If the organization has a preferential rate for the payment of contributions, it will also apply to GPC agreements. However, not all such documents provide for the payment of insurance premiums. The customer does not pay if the contract is concluded:
- with an entrepreneur who pays fixed contributions for himself;
- with foreign citizens temporarily staying in Russia;
- with full-time students.
Under the contract of sale, insurance premiums are also not paid.
Learn more about insurance premium rates in this video.
General provisions
Insurance premiums are a fee that organizations and individual entrepreneurs in Russia are required to pay. They have been introduced since 2010, when they replaced the unified social tax(ESN).
Until 2017, insurance premiums were not formally included in tax system Russia, but have always played a crucial role in the system of compulsory social insurance our country. Their payment ensures the right to receive financial support upon retirement, during pregnancy and in the event of the birth of a child, during illness. The right to receive free medical care is also inextricably linked with the payment of insurance premiums.
Now the tax authorities control compliance by policyholders with the legislation on taxes and fees within the framework of cameral and on-site inspections. However, whether the contributions for injuries are correctly calculated and transferred, whether the benefits are paid correctly, as before, the FSS checks. The changes are provided for by the Federal Law of July 3, 2016 N 243-FZ.
Insurance premiums include:
- Insurance premiums for compulsory pension insurance (OPS). They have been listed in the IFTS since 2017.
- Insurance premiums for compulsory social insurance for temporary disability and in connection with motherhood. They are transferred as before to the Social Insurance Fund of the Russian Federation.
- Insurance premiums for compulsory health insurance (CHI). They have been listed since 2017 in the IFTS.
There are also so-called injury contributions (insurance contributions for compulsory social insurance against industrial accidents and occupational diseases), however, they are regulated by another federal law and stand somewhat apart. Contributions for injuries are devoted to a separate material in ours.
Foundation and legal basis
Issues of insurance premiums were previously regulated by a number of federal laws. Fundamental among them was the Federal Law of July 24, 2009 N 212-FZ, which became invalid due to amendments to the Tax Code.
Now, in relation to the calculation and payment of insurance premiums, the norms of the Tax Code of the Russian Federation are applied. New section 11 and chapter 34 of the Code are devoted to insurance premiums.
Since 2017, the tax authorities:
With regard to insurance premiums for the periods that have elapsed before the onset of 2017, the PFR and the FSS continue to conduct inspections and identify the presence of arrears.
The Tax Code in Article 8 establishes the concept of insurance premiums - these are mandatory payments for compulsory pension insurance, compulsory social insurance in case of temporary disability and in connection with motherhood, for compulsory health insurance collected from organizations and individuals for the purpose of financial support exercise of the rights of insured persons to receive insurance coverage according to the corresponding type of compulsory social insurance.
Insurance contributions are also recognized as contributions collected from organizations for the purpose of additional social security for certain categories of individuals.
Tax Code of the Russian Federation in latest edition installs:
- general conditions for establishing insurance premiums (Article 18.2 of the Tax Code of the Russian Federation);
- circle of payers of contributions (Article 419 of the Tax Code of the Russian Federation);
- obligations of payers (Article 23 of the Tax Code of the Russian Federation);
- the procedure for calculating insurance premiums (Article 52 of the Tax Code of the Russian Federation);
- taxable object and base (Articles 420 and 421 of the Tax Code of the Russian Federation);
- insurance premium rates (Articles 425-429 of the Tax Code of the Russian Federation);
- the procedure for paying insurance premiums (Article 431 of the Tax Code of the Russian Federation);
- liability for violation of legislation on insurance premiums and other issues.
Payers of insurance premiums
According to Article 419 of the Tax Code of the Russian Federation, payers of contributions are persons making payments and other remuneration to individuals:
- organizations;
- individual entrepreneurs;
- individuals who are not individual entrepreneurs.
Contributions are also paid by individual entrepreneurs, lawyers, mediators, notaries engaged in private practice, arbitration managers, appraisers, patent attorneys and other persons involved in the established legislation Russian Federation order of private practice. These are payers who do not make payments and other remuneration to individuals. They are dedicated to a separate material in the directory of taxes.
If the payer belongs to several categories at the same time, he calculates and pays insurance premiums separately for each basis.
The object of taxation of insurance premiums
The tax code in art. 420 provides for the rules for determining the object of taxation of insurance premiums in three cases.
For organizations and individual entrepreneurs, making payments in favor of individuals subject to compulsory social insurance in accordance with federal laws on specific types of compulsory social insurance, the object of taxation is recognized as payments and other remuneration accrued:
- within the framework of labor relations and civil law contracts, the subject of which is the performance of work, the provision of services;
- under contracts of author's order, in favor of the authors of works;
- under agreements on the alienation of the exclusive right to works of science, literature, art, publishing license agreements, license agreements on granting the right to use a work of science, literature, art;
For individuals who are not recognized as individual entrepreneurs, the object of taxation are:
- payments and other remuneration under employment contracts and civil law contracts, the subject of which is the performance of work, the provision of services, paid by payers of insurance premiums in favor of individuals (with the exception of remuneration paid to individual entrepreneurs, lawyers, notaries and other persons engaged in private practice) . The concepts of the object of taxation for these payers were transferred without significant changes from federal law N 212-FZ, which has become invalid.
New in the Tax Code is the allocation of a separate object for individual entrepreneurs, lawyers, notaries and other persons engaged in private practice. This:
- minimum size wages established at the beginning of the corresponding billing period, and if the amount of income of such a payer for the billing period exceeds 300,000 rubles, his income is also recognized as an object of taxation of insurance premiums.
What payments are not subject to insurance premiums:
- Payments and other remuneration under civil law contracts, the subject of which is the transfer of ownership, and contracts related to the transfer of property for use (with the exception of copyright contracts, contracts for the alienation of the exclusive right to works of science, literature, art, publishing license contracts, license agreements on granting the right to use a work of science, literature, art). These are contracts of sale, lease, loan, loan, etc.
- Payments to a foreign citizen or stateless person on the basis of an employment contract, according to which the place of work of a person is separate subdivision Russian organization outside the Russian Federation, or a civil law contract for the performance of work (rendering of services), the execution of which also takes place outside the territory of the Russian Federation.
- Payments to reimburse the expenses of a volunteer as part of the execution of a civil law contract concluded in accordance with the Federal Law of August 11, 1995 N 135-FZ "On charitable activities and charitable organizations", with the exception of food expenses in excess of the daily allowance.
- Payments to foreign citizens and stateless persons under employment contracts or under civil law contracts in connection with the preparation and holding of the 2018 FIFA World Cup and the 2017 FIFA Confederations Cup in the Russian Federation. Payments made to volunteers under civil law contracts that are concluded with FIFA to reimburse the expenses of volunteers in connection with the execution of these agreements in the form of payment for the costs of issuing and issuing visas, invitations and similar documents, payment for travel, accommodation, meals, sports equipment, training, communication services, transport support, and others .
The list of amounts not subject to insurance premiums, given in Article 422 of the Tax Code of the Russian Federation, is somewhat different from the list that was enshrined in Art. 9 of the Federal Law N 212-FZ.
Previously, employer contributions paid in accordance with the legislation of the Russian Federation on additional social security certain categories of employees, in the amount of contributions paid. In the new list, such employer contributions are not mentioned, which means that contributions will have to be deducted from their payment.
The second change is that earlier, when payers paid expenses for business trips of employees, per diems were not subject to insurance premiums, regardless of the amount. Now, when payers pay the expenses for business trips of employees, per diems will not be subject to insurance premiums, only those provided for in paragraph 3 of Art. 217 of the Tax Code of the Russian Federation.
The third change: among payments not subject to insurance premiums, payments to guardians were previously mentioned, but there was no indication of the conditions for such payments. Now there is a rule that the amount of one-time financial assistance provided to guardians when establishing custody of a child, paid during the first year after the establishment of guardianship, but not more than 50 thousand rubles, is not subject to insurance premiums. for every child.
Not subject to insurance premiums under article 422 of the Tax Code of the Russian Federation:
- State benefits, including unemployment benefits, as well as benefits and other types of compulsory insurance coverage for compulsory social insurance.
- All types compensation payments(within the limits established in accordance with the legislation of the Russian Federation) - the article provides an exhaustive list of them.
- Amounts of one-time material assistance to employees in connection with a natural disaster (emergency, terrorist attacks); with the death of a family member; at the birth (adoption) of a child or the establishment of guardianship, but not more than 50,000 rubles for each child.
- Incomes of communities of indigenous peoples of the North, Siberia and Far East from the sale of products obtained as a result of their traditional types of fishing (except for the remuneration of workers).
- The amount of insurance payments (contributions) for compulsory insurance of employees carried out by the payer in the manner established by the legislation of the Russian Federation, the amount of payments under contracts of voluntary personal insurance employees, concluded for a period of at least one year, the amount of payments under contracts for the provision of medical services for employees concluded for a period of at least one year, the amount of payments under contracts of voluntary personal insurance of employees, concluded solely in the event of the death of the insured person and (or) harm to the health of the insured person, as well as the amount of the payer's pension contributions under contracts of non-state pension provision.
- Employer contributions for funded pension in the amount of paid contributions, but not more than 12,000 rubles per year per each employee in whose favor the employer's contributions were paid.
- The cost of travel for employees to and from the place of vacation and the cost of carrying baggage weighing up to 30 kilograms, paid by the payer of insurance premiums to persons working and living in the Far North.
- Amounts paid to individuals by election commissions, referendum commissions, as well as from the funds of election funds of candidates for the position of the President of the Russian Federation, candidates for deputies of the State Duma, candidates for deputies of the legislative (representative) body of state power of a constituent entity of the Russian Federation, candidates for a position in another government agency subject of the Russian Federation for the performance by these persons of work directly related to the conduct of election campaigns, referendum campaigns.
- Price uniform and uniforms issued to employees in accordance with the legislation of the Russian Federation, as well as to civil servants federal bodies public authorities free of charge or with partial payment and remaining in their personal permanent use.
- The cost of travel benefits provided by the legislation of the Russian Federation certain categories workers.
- Financial assistance to employees within 4000 rubles. per person per calendar year.
- Amounts paid for training employees in basic professional educational programs and additional professional programs.
- Reimbursement of the employee's expenses for paying interest on a loan for the purchase or construction of housing.
- Sums allowance, food and clothing provision in connection with the performance of duties military service and service in these bodies in accordance with the legislation of the Russian Federation.
- All types of payments and remuneration under civil law contracts, including copyright contracts, in favor of foreign citizens and stateless persons temporarily staying in the territory of the Russian Federation.
- Daily allowance for business trips, provided for in paragraph 3 of Article 217 of the Tax Code of the Russian Federation, as well as actually incurred and documented targeted expenses for travel to and from the destination.
- Expenses of members of the board of directors or members of another similar body of the company in connection with their arrival to attend its meeting.
The basis for calculating insurance premiums
How is the basis for assessing contributions in 2017 determined?
The base for calculating insurance premiums for payers making payments and other remuneration to individuals is determined by Article 421 of the Tax Code of the Russian Federation as the amount of payments and other remuneration provided for in paragraph 1 of Art. 420 of the Tax Code of the Russian Federation, accrued by payers of insurance premiums for the billing period in favor of individuals (with the exception of amounts not subject to insurance premiums specified in Article 422 of the Tax Code of the Russian Federation).
The base for calculating insurance premiums is determined separately for each individual from the beginning of the billing period at the end of each calendar month on an accrual basis.
The calculation of the base takes into account remuneration paid both in cash and in kind. The base for payments in kind is defined as the cost of goods (works, services) received by an individual.
The limit on the amount of payments for the calculation of contributions
In 2017, the amount of the maximum base for calculating insurance premiums is provided separately for insurance premiums for mandatory pension insurance and insurance for temporary disability and in connection with maternity. There is no maximum base for the calculation of insurance premiums for CHI.
The maximum value of the base for calculating insurance premiums is set taking into account increasing coefficients for each year from 2017 to 2021. In 2017, its value is:
- for calculating insurance premiums for temporary disability and in connection with motherhood - 876,000 rubles;
- for the calculation of insurance premiums for compulsory pension insurance - 755,000 rubles.
The size of the maximum value of the base for calculating insurance premiums is rounded to the nearest thousand rubles. In this case, the amount of 500 rubles or more is rounded up to the full thousand rubles, and the amount of less than 500 rubles is discarded.
Payments when calculating the base relating to an author's order agreement, an agreement on the alienation of the exclusive right to works of science, literature, art, etc. is defined as the amount of income received under these contracts, reduced by the amount of actually incurred and documented expenses associated with the extraction of such income.
If such expenses cannot be documented, they are deductible in the following amounts (as a percentage of the amount of accrued income):
- for the creation of literary works, including for the theater, cinema, stage and circus - 20 percent;
- for the creation of artistic and graphic works, photographic works for printing, works of architecture and design - 30 percent;
- for the creation of works of sculpture, monumental and decorative painting, arts and crafts and design art, easel painting, theatrical and film decoration art and graphics, made in various techniques - 40 percent;
- for the creation of audiovisual works (video, television and motion pictures) - 30 percent;
- for the creation of musical stage works (operas, ballets, musical comedies), symphonic, choral, chamber works, works for a brass band, original music for film, television, video films and theatrical productions - 40 percent;
- for the creation of other musical works, including works prepared for publication - 25 percent;
- for the performance of works of literature and art - 20 percent;
- for the creation of scientific works and developments - 20 percent;
- for discoveries, inventions and the creation of industrial designs (percentage of the amount of income received in the first two years of use) - 30 percent.
Settlement and reporting periods
According to article 423 of the Tax Code of the Russian Federation, a calendar year is recognized as a billing period. Reporting periods are the first quarter, six months, nine months of the calendar year.Date of payment and other remuneration
For organizations and individual entrepreneurs:
- the date of accrual of payments and other remuneration in favor of the employee (individual in whose favor payments and other remuneration are made).
For individuals not recognized as individual entrepreneurs:
- the day of making payments and other remuneration in favor of an individual.
Insurance premium rates in 2017
If the organization does not have the right to apply reduced tariffs, then it charges contributions at the basic tariffs. They are listed in Art. 426 of the Tax Code of the Russian Federation.
Rates of insurance premiums from payments to an employee not exceeding the marginal base:
- For compulsory pension insurance (OPS) - 22%;
- For insurance for temporary disability and in connection with motherhood (VNiM) - 2.9%;
- For compulsory health insurance (CHI) - 5.1%.
Rates of insurance premiums from payments to an employee in the part exceeding the marginal base:
- For mandatory pension insurance - 10%;
- For compulsory health insurance - 5.1%.
Reduced contribution rates are established, in particular, for the following categories of organizations:
- IT organization (Tariffs: OPS -8%, VNiM - 2%, CHI - 4%);
- An organization on the simplified tax system that conducts preferential activities under paragraphs. 5 p. 1 art. 427 of the Tax Code of the Russian Federation (Tariffs: OPS - 20%, VNiM - 0%, CHI - 0%);
- Pharmacy on UTII in relation to payments to employees engaged in pharmaceutical activities (Tariffs: OPS - 20%, VNiM - 0%, CHI - 0%).
The reduced tariff is entitled to apply to organizations whose annual income does not exceed 79 million rubles.
Contributions to the OPS at additional rates are charged by organizations that have employees employed in jobs that entitle them to early appointment of an insurance pension (listed in paragraphs 1 - 18, part 1, article 30 of Law N 400-FZ). This is indicated by Art. 428 of the Tax Code of the Russian Federation, Letters of the Ministry of Finance of November 16, 2016 N 03-04-12 / 67082, Ministry of Labor of February 25, 2014 N 17-3 / B-76.
Insurance premiums paid by payers who do not make payments and other remuneration to individuals
Individual entrepreneurs, lawyers, notaries engaged in private practice, who do not make payments or other remuneration to individuals, pay fixed contributions for themselves.
They pay contributions for disability and maternity to the budget of the FSS of the Russian Federation on a voluntary basis.
Payment of dues. Insurance premium reporting
Payment of contributions by employers
Payment of insurance premiums from payments to individuals implies that during the billing period (year) it is necessary to calculate and pay contributions in the form of monthly mandatory payments.
At the end of each reporting period - I quarter, half a year, 9 months, calendar year - you need to summarize the payment of insurance premiums: fill in and submit calculations for accrued and paid contributions for these periods.
At the same time, it is necessary to keep records of accrued payments and contributions for each employee.
Monthly mandatory payment paid from 2017 to the IFTS for all employees the total amount(except for the contribution to the FSS). The amounts of monthly mandatory payments must be transferred in rubles and kopecks.
Monthly mandatory payments on insurance premiums must be paid no later than the 15th day of the month following the month for which they are accrued. If the last payment date falls on a non-business day, the payment deadline will be the next business day.
Insurance premium reporting
From January 1, 2017, new rules for reporting on insurance premiums came into force.
Starting from the 1st quarter of 2017, you must submit a new unified calculation for insurance premiums to your tax office. It combines data from four reports at once into funds: RSV-1 PFR, 4 - FSS, RSV-2 PFR and RV-3 PFR. The calculation, format and filling procedure are approved by Order of the Federal Tax Service of Russia dated 10.10.2016 N ММВ-7-11 /
Important! Due dates have changed.
Calculation of contributions for compulsory pension insurance, compulsory social insurance in case of temporary disability and in connection with maternity, for compulsory health insurance must be submitted to tax authority once a quarter no later than the 30th day of the month following the settlement (reporting) period (clause 7, article 431 of the Tax Code of the Russian Federation). The innovation is due to the fact that the Tax Code of the Russian Federation was supplemented with provisions on the collection of insurance premiums (except for premiums for injuries).
The deadline for the payment of contributions remained the same - the 15th day of the month following the month for which they were accrued.
The changes are provided for by the Federal Law of July 3, 2016 N 243-FZ.
Note! For late delivery of the calculation of contributions, inspectors are fined under Art. 119 of the Tax Code of the Russian Federation, the minimum fine is 1,000 rubles.
Personalized accounting
Deadlines for reporting on personalized accounting - new in 2017
On January 1, 2017, the law on new deadlines for filing personalized reports came into force.
Deadline for submission of monthly personalized reporting ( form SZV-M) was moved from the 10th to the 15th day of the month following the reporting one.
In addition, the data that employers, according to the old rules, submitted once a quarter as part of RSV-1, now need to be sent to the FIU annually (no later than March 1 of the next year). An exception is information on the amount of income subject to compulsory pension insurance contributions and their amount. The frequency of submission of this information has remained the same, however, it is required to transfer them to the tax authority.
The changes are provided for by the Federal Law of July 3, 2016 N 250-FZ.
A fine has been introduced for the fact that personalized accounting information is not submitted to in electronic format. If the policyholder must submit personalized accounting information in electronic form, then failure to comply with this obligation will entail a fine of 1000 rubles.
There is a statute of limitations for liability territorial body The FIU will be able to hold accountable for an offense in the field of personalized accounting only if less than three years have passed since the date it became known.
Reporting forms for personalized accounting
- Form SZV-M for submitting information about insured persons. Approved by the Resolution of the Board of the Pension Fund of the Russian Federation dated February 1, 2016 N 83p.
- Form of calculation for insurance premiums. The procedure for filling out and the format for submitting the calculation in electronic form were approved by Order of the Federal Tax Service of Russia dated 10.10.2016 N ММВ-7-11 / The form is applied starting from the submission of the calculation of insurance premiums for the 1st quarter of 2017 (Article 423 of the Tax Code of the Russian Federation, paragraph 2 of the Order of the Federal Tax Service of Russia dated 10.10.2016 N ММВ-7-11/).
- Data on the length of service of employees. They should be submitted to the PFR authorities at the place of registration in the form approved by the PFR (paragraph 2 of Article 8, paragraphs 1, 2 of Article 11 of the Law on Personalized Pension Accounting). For the first time in this order, information about the experience is submitted for 2017 no later than March 1, 2018.
- Form SPV-2, required to provide information about the insurance period of the insured person in order to establish a labor pension. The form itself and the instructions for filling it out were approved by the Resolution of the PFR Board dated 06/01/2016 N 473p. Information must be submitted to the territorial body of the Pension Fund of the Russian Federation within three calendar days from the date when such a person applied for their submission.
- Form SZV-K. The form and the rules for filling it out are approved by the Resolution of the Board of the PFR dated 06/01/2016 N 473p. Information about seniority of the insured person for the period prior to registration in the compulsory pension insurance system (before 01/01/2002) are submitted to the territorial body of the PFR at the request of the PFR.
Insurance premiums: what's new in 2017?
From January 1, 2017, the collection of insurance premiums, except for injury premiums, is regulated by the Tax Code of the Russian Federation. Now the tax authorities control the observance of the legislation on taxes and fees by the insurers.
New section 11 and chapter 34 of the Tax Code are devoted to insurance premiums.
Since 2017, the tax authorities:
- control the completeness and timeliness of payment of insurance premiums accrued under the new rules;
- accept and verify reports starting from the calculation of insurance premiums for the 1st quarter of 2017;
- collect arrears, penalties and fines on insurance premiums, including for 2016 and previous periods.
We list the changes in insurance premiums, which led to a key change in legislation.
- The marginal base for "hospital" and pension contributions has been increased.
The marginal base for contributions to compulsory social insurance in case of illness and in connection with maternity is 755,000 rubles, and for contributions to compulsory pension insurance - 876,000 rubles. For 2016, the limits were set at the level of 718,000 rubles and 796,000 rubles, respectively.
In 2017, contributions for temporary disability and in connection with maternity are not accrued on amounts of payments and other remunerations exceeding the base limit. And here pension contributions after the limit is exhausted, they are charged at a lower rate - not 22%, but 10%. The same rules actually applied last year. The changes are provided for by Decree of the Government of the Russian Federation of November 29, 2016 N 1255.
For medical contributions, the maximum base has not been established since 2015. These contributions are subject to payments, regardless of their size, on an accrual basis from the beginning of the year.
- At desk audit the inspectorate has the right to demand data on the amounts not subject to insurance premiums.
Conducting a desk audit of the calculation of insurance premiums, the inspection can now request from the legal entity information and documents that confirm the validity of the reflection of amounts not subject to taxation of contributions, as well as information and documents that confirm the validity of the application of reduced contribution rates (paragraph 8.6 of Article 88 of the Tax Code of the Russian Federation) .
According to the rules in force until 2017, the PFR and the FSS were vested with such powers. However, from periods beginning no earlier than 2017, according to general rule desk audits on contributions are carried out by tax authorities, guided by the requirements of the Tax Code of the Russian Federation, and funds check past periods. Until January 1, 2017, the Tax Code of the Russian Federation allowed the inspectorate to demand documents and information during a desk audit only in some cases. For example, when a legal entity applied an exemption for the tax being checked. The changes are provided for by the Federal Law of November 30, 2016 N 401-FZ.
- The insurance premiums that the organization must pay to the budget can be transferred by anyone.
Since 2017, Article 45 of the Tax Code of the Russian Federation has been supplemented by clause 9, according to which the provision of the Code that another person can pay the amount to the budget for the payer applies to insurance premiums. We believe that the same rule applies to the payment of penalties and fines.
Important! The innovations do not affect contributions for injuries, as well as penalties and fines on them, since the Tax Code of the Russian Federation does not apply to these payments. The Law on Insurance Contributions, which has lost its force, did not establish such a procedure for payment. Therefore, we believe that the changes relate to the payment of contributions for periods beginning before 2017, if in fact cash listed in 2017. The changes are provided for by the Federal Law of November 30, 2016 N 401-FZ.
- Business trip in Russia: paying per diems over 700 rubles has become even less profitable.
In the Tax Code of the Russian Federation, a norm has appeared, from which it follows that insurance premiums must be charged for per diems over 700 rubles per day of travel in Russia and over 2,500 rubles per day of business trips abroad (clause 2 of Article 422 of the Tax Code of the Russian Federation). According to the Law on Insurance Contributions that has lost its force, per diem contributions were not subject to taxation. The FIU and the FSS noted that contributions are not charged on daily allowances that are paid according to the norms established in collective agreement or local act. Contributions for injuries are not affected by the change. The Occupational Accident Insurance Act has not been amended to limit the non-taxable daily allowance. The changes are provided for by the Federal Law of July 3, 2016 N 243-FZ.
- New rules for reporting on insurance premiums have come into force.
The calculation of contributions for compulsory pension insurance, compulsory social insurance in case of temporary disability and in connection with maternity, for compulsory health insurance must be submitted to the tax authority once a quarter no later than the 30th day of the month following the settlement (reporting) period (paragraph 7 article 431 of the Tax Code of the Russian Federation).
From the explanation of the FSS, it follows that the calculation must be submitted for periods starting no earlier than January 1, 2017. Reporting on contributions, including updated ones, for earlier periods is submitted according to the old rules. They are as follows: an electronic 4-FSS must be submitted to the territorial body of the FSS no later than the 25th day, paper - no later than the 20th day of the month after the reporting period. RSV-1 in electronic form should be sent to the territorial body of the PFR no later than the 20th day, in paper form - no later than the 15th day of the second month following the reporting period.
The deadline for the payment of contributions remained the same - the 15th day of the month following the month for which they were accrued. The changes are provided for by the Federal Law of July 3, 2016 N 243-FZ.
Innovations in 2017 in the field of personalized accounting:
- The deadline for submitting SZV-M has been extended.
Form SZV-M is submitted no later than the 15th next month, and not the 10th, as provided for in the Law on Personal Accounting.
- A separate report on the length of service of insured persons is provided.
The length of service of insured persons must be reported to the FIU separately, and not as part of RSV forms-one. The form must be sent no later than March 1 of the year following the reporting year. If this rule is violated, the fine will be equal to 500 rubles for each insured person.
- A fine has been introduced for the fact that personalized accounting information is not submitted electronically.
If the policyholder must submit personalized accounting information in electronic form, then failure to comply with this obligation will entail a fine of 1000 rubles.
- A statute of limitations has been set for liability.
The territorial body of the PFR will be able to prosecute for an offense in the field of personalized accounting only if less than three years have passed since the date it became known.
This article will discuss such a concept as "payments for insurance" on compulsory insurance medical nature and the stages of their payment, what changes have occurred in the current year.
FROM medical care a person faces constantly, which takes him a lot of finances. The best way compensate for the costs - insure.
All individuals in Russia have the right to free healthcare. An insurance policy will help with this. How to apply for it, what is needed for this, whether it is necessary to pay contributions and what is their size - more on that later.
Basic Information
Faced with the concept of "insurance for medical care", many do not know what it is, why it is necessary to issue a policy. It is necessary to understand this term.
What it is
Insurance means the creation of a fund from which funds are allocated for medical treatment.
In this case, the insurer must pay contributions. Since the concept has a probabilistic nature, not everyone will need an insured event.
There is a possibility of redistribution of risks among the insured - a contribution can be made by one person (the insured), and another person (the insured) can use the funds.
There are also disadvantages of insurance:
The amount of the deposit depends on the profit of the insurer, and the guarantees for the provision of medical care are the same for everyone.
The MHI policy guarantees that a person in trouble will be able to use free medical care in any region of the Russian Federation.
The insured may have only one policy, which is in his hands. The insurance organization is obliged to familiarize the insured persons with the rules and obligations.
Who needs it
Medical insurance - protection of the individual and her health. Being in another country, treatment without a policy will be expensive, and they may even refuse medical care.
Depending on the age of the person, the type and complexity of the disease, the price of the policy will be different. Insurance compulsory medical insurance policy required for the following categories:
Whether a person works or not - insurance does not depend on this, this service is mandatory.
To obtain a policy, you must visit an organization that deals with insurance (CMO) and provide it with documents (persons under the age of 18 are not eligible, as they are considered incompetent).
For minors, insurance occurs in those HMOs in which parents are served or by law.
If the application is not provided by the person himself, but through a representative, then it is needed. Package of documents:
Legal regulation
The population of Russia has the right to the protection and protection of their health. This includes the provision of medical and social assistance, favorable conditions work, health.
Health care is carried out regardless of gender, race, nationality or language. Together with legal citizens of Russia, foreigners (who live on its territory) and refugees also have this right.
In case of illness, loss of legal capacity, a person is obliged to provide medical care of any type.
For example, preventive measures, diagnostic) and social measures, that is, care for the sick, payment of disability benefits.
Also, the population of the Russian Federation has the right to free medical care in health care systems - state type or municipal.
Compulsory medical insurance for the working population is an innovation. It guarantees equal rights for all segments of the population in the provision of medical care.
The basic program includes:
- help with acute chronic diseases;
- life-threatening situations;
- ambulatory treatment;
- home diagnostics;
- preventive measures: vaccinations, examinations;
- hospital treatment;
- dental assistance.
FAQ
People making contributions for the payment of compulsory insurance for medicine have a lot of questions. Let's consider the most frequent ones.
Exemption from payment
This benefit is used by organizations of the disabled ().
Also, no payment is charged to the Compulsory Medical Insurance Fund (during the election campaign) for:
- funds of candidates for local authorities;
- income received from the election campaign by members of the commission.
Such a decision can only be made by the territorial CHI fund ().
To consider the issue, you need to provide an application for exemption from paying fees and photocopies of documents - a certificate of registration of the organization.
Nuances for IP
Self-employed individuals pay their own health insurance premiums. The calculation takes place at a standard rate, taking into account the minimum wage.
To calculate the contribution, it is necessary to multiply the minimum wage by the tariff and the number of months for which the contribution is paid as an individual entrepreneur. In 2019, the minimum wage is 5965 rubles, that is, the contribution is 3650.58 rubles.
Starting from this year, the amount is not rounded, but paid in kopecks. An individual entrepreneur has the right to make a contribution in installments or all at once for a year. There is no need to report to any organization for this.
An entrepreneur has a choice - in addition to the general taxation system, special ones can be used (subject to the conditions of this regime).
Choices:
A contribution of 1% (additional) is added to the budget of the FFOMS to the established amount if the entrepreneur's income is more than 300,000 rubles per year.
For example - the profit amounted to 400,000 rubles, which means that the DP is calculated as follows - (400,000 - 300,000) * 0.01. this amount should be paid for health insurance.
- Taxes may be less than the amount of the contribution that was paid for a certain period.
- The due date of the fee may reduce the amount of the fee. That is, if you pay immediately by quarters, you can count on a smaller amount.
- The additional contribution also affects the reduction in the amount of tax.
- If the simplified tax system and UTII are applied simultaneously, employees absent, the tax is also reduced.
- In the event that the amount of the insurance premium more than the amount tax, then the surplus finances are not transferred to another period.
- The right to tax reduction disappears when the entrepreneur recruits employees and gives them wages. If the individual entrepreneur stops paying employees, then the tax can only be reduced from the next period.
Reflection by postings
Medical insurance must be accompanied by postings:
Summing up, we can say that the purpose of health insurance is to guarantee that citizens receive first aid in the event of a problem situation.
Citizens of the Russian Federation have equal rights and opportunities. contact insurance organization You can do it yourself or through an intermediary (in this case, you will need a power of attorney).
Every resident of the Russian Federation must have an insurance policy, regardless of citizenship.It is issued free of charge; to obtain it, you need a document that certifies the person.
Each time you seek medical care, the policy must be presented.The insured may be an organization, an individual entrepreneur.
However, they must be licensed. For the working population, these are organizations, enterprises, and individual entrepreneurs. For the unemployed - Councils of Ministers, district and regional districts.
Every year, individual entrepreneurs must transfer fixed payments to the PFR (pension fund), as well as contributions to the MHIF (health insurance). The amount of payments is set by the government for the following year and is calculated depending on the minimum wage. In addition, an individual entrepreneur can pay contributions to the social insurance fund (FSS), but this is already on a voluntary basis, this is done to receive social benefits, for example, to pay sick leave.
It is immediately worth noting an important feature of fixed payments - this is a mandatory payment that is paid by all individuals registered as individual entrepreneur. It is divided into two parts - the first amount is fixed and does not depend on profit, and the second is paid in the amount of 1% of the amount of profit exceeding 300 thousand rubles.
IP payments to the pension fund in 2018 for IP without employees
The amount of the fixed payment does not depend on:
- The chosen system of taxation.
- Whether there was a business income or loss.
- It does not matter whether the individual entrepreneur has employees or not.
- Is the economic activity or not, it doesn't matter.
- An individual entrepreneur can work in parallel for hire and also he must pay payments to the pension fund for himself.
IMPORTANT! Some people think that it is possible not to pay to the PFR and the Compulsory Medical Insurance Fund, since there is no activity, but unfortunately, until you have documents on hand, you will accrue arrears and drip penalties. Use ours - it will help in the calculation.
However, there are several cases where it is possible not to pay contributions in the absence of activity:
Important changes in fixed IP payments since 2017
Since 2017, important changes have taken place - they were transferred to the tax inspection department, but the procedure for calculating them has not been changed. Thus, all payments to the FIU and to compulsory medical insurance will need to be made to your tax office using the new details. Hence the BCC is also changed. Also, the tax will calculate the arrears on payments, issue fines and conduct appropriate checks.
Important! Since 2017, contributions to the PFR and compulsory medical insurance must be paid in tax office at the place of registration of IP on new details. The BCC has also changed - now it starts with the numbers 182, not 392. The minimum wage from January 1, 2017 for calculating contributions is set at 7,500 rubles. Contributions for injuries to the Federal Tax Service are not transferred.
The amount of payments of individual entrepreneurs to the Pension Fund of the Russian Federation and FFOMS for 2017 and 2018
As already mentioned, entrepreneurs pay one part of the payments regardless of the income received, and the second in excess of 300 thousand rubles, we will consider in more detail.
Annual fixed payment IP 2017 (regardless of profit)
This payment is fixed and mandatory for all individual entrepreneurs, depends on the established minimum wage, the calculation is carried out according to the formula:
- For payment to the FIU = minimum wage * 26% * number of months (if we calculate for a year, then we set 12)
- To pay in the FOMS\u003d Minimum wage * 5.1% * number of months (if we calculate for a year, then we put 12)
The minimum wage for 2016 is set at 6,204 rubles. From July 1, 2016, the minimum wage will be 7,500, while fixed payments for 2016 will not be affected by this increase.
Fixed insurance contributions to the PFR in 2017 for individual entrepreneurs - payment amount:
Year | To the pension fund (PFR), rub. | To the health insurance fund (FFOMS), rub. | Total, rub. |
2016 | 19 356,48 | 3 796, 85 | 23 153, 33 |
2017 | 23 400,00 | 4 590, 00 | 27 990, 00 |
Thus, the individual entrepreneur’s own payments to the pension fund in 2016 for individual entrepreneurs without employees and with employees amount to a total of 23 thousand 153 rubles 33 kopecks, although in 2015 this amount was 22,261.38. This is due to the fact that the minimum wage in 2015 was slightly lower than in 2016. In 2017, you will already have to pay 27 thousand 990 rubles.
Deadline for payment of contributions for the current taxable period established by December 31 of the same year.
Payment can be made in a single payment for the year, but it is better to split the amount for each quarter in equal parts. This is due to the fact that an entrepreneur can reduce the amount of tax by the amount of payment of contributions to the Pension Fund of the Russian Federation, however, there are certain nuances, depending on the taxation system, as well as whether the entrepreneur is an employer or not.
The amount of payments of individual entrepreneurs to the Pension Fund of the Russian Federation and FFOMS in 2018
Starting in 2018, the government decided to make a change, according to which the fixed part was untied from the minimum wage. Now the amount of payments is set by the government for the current year and indexed annually. And although the amount for 2018 increased, nevertheless, the amount is smaller if the calculation would depend on the minimum wage.
The amount of IP payments in the PRF and on compulsory medical insurance for themselves for 2018:
KBK IP fixed payment 2017-2018
When paying fixed payments for 2016, you must use the following CCC numbers when filling out a payment order:
- For payment to the FIU ( Pension Fund) – 392 1 02 02140 06 1100 160 (not applicable at present).
- To pay for FFOMS (for health insurance) - 392 1 02 02103 08 1011 160 (not applicable at present).
Starting from 2017, payments must be made to the tax office using the following details:
Attention! If you opened an IP in the middle of the year, and not from the beginning of the month, for example, from October 7, then the calculation of contributions must be made based on the month that has not been fully worked out from the next day from the date of registration (Rostrud letter No. 17-4 / OOG-224 dated 01.04 .fourteen). Those. in October, we will have a calculation from the 8th to the 31st day - 24 days, and November and December - we take into account as full months.
Example
Let's calculate the contributions to the PFR (the MHIF will be calculated in the same way) in 25 days. In the example, we take the value of the minimum wage for 2016. Minimum wage * 26% / 31 * 25 \u003d 6204 * 26% * 31/25 \u003d 1300, 84. In this case, we round the final value to the second decimal place. We add the amounts for November and December to the estimated figure. We will receive for incomplete year will need to be paid to the FIU: 4,526 rubles 92 kopecks.
1% in the PFR from the amount of income exceeding 300 thousand rubles.
This payment is made only by those entrepreneurs whose income exceeded 300 thousand rubles. At the same time, payment is made only to the FIU, nothing is paid to the FFOMS. The calculation is quite simple - all income is taken, not counting expenses, and 1% is charged from the amount exceeding the specified threshold. Those. if your income amounted to 550 thousand rubles, then we subtract from 300 thousand rubles. and multiply by 1% - a total of 550 thousand rubles. - 300 thousand rubles. * 1% = 2,500 rubles.
1% in the Pension Fund = (Amount of income - 300 thousand rubles) * 1%.
The deadline for paying contributions, starting from 2018, is no later than July 1 of the year following the reporting year.
- BCC for payments in 2016 – 392 1 02 02140 06 1200 160 (not currently in use).
- BCC 1 percent in the PFR 2017 - 182 1 02 02140 06 1110 160.
For different systems tax accounting income is calculated according to its principle:
- IP on common system - to calculate 1%, the difference between income and expenses is taken (according to).
- With the simplified tax system “income” 6%- all income received for the period is taken into account.
- With the simplified tax system “income reduced by expenses” or 15%- the situation is twofold. The basis for calculating 1% will also be the amount of income reduced by the amount of expenses - this decision was made by the Constitutional Court for a year. However, the tax inspectorate described that income is considered the base, while expenses are not taken into account. Therefore, it is safer, although not correct from the point of view of mathematics, to use the opinion of the tax.
- IP on a patent - the estimated profit indicator is taken into account. At the same time, it does not matter whether it will be more or less at the end of the period.
- IP on UTII - the amount of calculated imputed income is also taken into account. The amount of profit received does not matter.
Attention! If an individual entrepreneur applies several tax regimes, then income must be summed up when calculating 1%.
Important nuances:
- This payment is made only if the entrepreneur's income exceeds the amount of 300 thousand rubles, from a lower amount no payment is made.
- Exists maximum amount payment, which is calculated according to the formula: 8 minimum wages * 26% * 12, so in 2016 it is 154,851 rubles 84 kopecks.
- Starting from 2016, this payment must be made to a separate BCC number, which is different from the fixed payment - 392 1 02 02140 06 1200 160.
- Payment can be made, both during the current year, to reduce taxes, and until April 1 of the next year.
- Since 2017, all contributions are transferred to the Federal Tax Service using new details.
Important! Note that the Federal Tax Service recognized that the amount of payment to the PFR in the amount of 1% also applies to fixed ones, therefore, the amount of taxes can also be reduced by its amount. At the same time, it is possible to pay the amounts of these contributions in the reporting year, then this amount can be taken to be reduced in the reporting year, and not in the next.
Terms of payment of insurance premiums at the closure of IP
If you decide to close the IP, then you will need to pay off the debt on fixed IP payments. You have 15 days from the date of payment in order to pay off your dues. State Register information about the exclusion of you as an individual entrepreneur (in accordance with Article 16 of Federal Law No. 212-FZ). In this case, the day of entering information is included in this period.
Features of payment of insurance premiums
There are a few things to keep in mind when paying fees:
- Pay fixed payment Individual entrepreneurs in 2017, as well as in subsequent years, can be used from a settlement account of an entrepreneur opened with any bank, for example, from an account with Sberbank.
- The amount of contributions must be paid taking into account kopecks.
- If a citizen opens an IP not from the beginning of the year, then the calculation of contributions is carried out from the moment the business is opened and until the end of this year.
- If a citizen does not close the IP at the end, then payments are calculated from the beginning of the reporting year until the moment the business is closed.
- Payment of a fixed payment to the PFR and 1% of the excess amount since 2017 is carried out according to different CCC.
Reducing taxes on insurance premiums
It should be noted that the amount of taxes, depending on the taxation system, can be reduced both by the amount of a fixed payment and by a payment of 1% of the amount of excess profit of 300 thousand rubles, since it is also now equated to fixed payments.
IP on the simplified tax system "Income"
If an entrepreneur has employees, then he can reduce the amount of tax by no more than 50% of the amounts paid to the FIU for employees. If he has no employees, then the tax is reduced by 100% of the amount of fixed payments. At the same time, it is better to transfer contributions quarterly, because they also reduce quarterly advance payments for.
IP on UTII
If the entrepreneur conducts activities falling under, then in this case the amount of tax can be reduced by 50% of the amount of payments to the Pension Fund for employees, if the individual entrepreneur has employees, as well as for paid contributions for individual entrepreneurs. If the individual entrepreneur does not have employees, then the tax is reduced by 100% of the amount of fixed payments of the individual entrepreneur for himself.
Important! The calculation of the declaration is made by the "cash" method. Those. when tax is reduced, transfers paid during the billing period are taken, and not accrued for the same period ().
IP on the simplified tax system "Income minus Expenses", on the unified agricultural tax or OSNO
In this case, it does not matter whether the entrepreneur is an employer or not. The amounts of payments to the FIU are included in the amount of expenses, which in turn reduce tax base according to the simplified tax system, or. Therefore, the calculation in this case is somewhat different than in the taxation systems described above.
IP on a patent
In this case, taxes are calculated in the form of a fixed payment - in the form of a patent (), which cannot be reduced by the amounts transferred to the FIU. It also does not matter whether the entrepreneur has employees or not.
Reporting
Since 2012, entrepreneurs who work without employees do not submit any reports. But if an entrepreneur attracts employees, then he must pay, in addition to a fixed payment, make payments to the Pension Fund for employees, and also provide the following reporting:
If the IP produced not full payment or did not pay contributions at all, then a fine of 20% may be imposed. Moreover, if the intent to not pay taxes was revealed, the fine can be 40% of the amount of the arrears.
A year has passed since the control of the payment of insurance premiums was again transferred to the Federal tax service. According to officials, the administration of contributions by tax inspectorates has a much better effect on their collection. The Social Insurance Fund was left only to collect contributions in case of injuries and occupational diseases of workers. How to calculate and pay insurance premiums in 2018 - we will tell you all the changes and latest news on this topic.
How much should IP pay for themselves
First, about the amount of contributions that each entrepreneur must make for himself in 2018, even if he does not conduct real activities or has no business income. The formula for calculating these amounts has changed compared to previous years. Now contributions are no longer tied to the minimum wage, which shows a rapid and significant increase - from 7,500 rubles at the beginning of 2017 to 9,485 rubles at the beginning of 2018.
It is expected that the minimum wage will equate to the minimum living wage already to . If we take into account that this amount is 11,163 rubles, then the previous linkage of the amount of insurance premiums to the minimum wage would have caused a sharp increase in IP payments for itself. To prevent this, the Government decided to set a fixed amount of insurance premiums for 2018.
Law No. 335-FZ dated November 27, 2017 changed the norms of Article 430 of the Tax Code of the Russian Federation, establishing individual entrepreneurs' insurance premiums for 2018 in a fixed amount:
- for mandatory pension insurance 26 545 rubles;
- for compulsory health insurance 5 840 rubles.
Thus, each entrepreneur will have to pay for himself in 2018 at least 32 385 rubles, which, compared with the previous year, means an increase of 4395 rubles. If the entrepreneur was not registered in this capacity for the whole year, then annual amount recalculated accordingly.
The rule for calculating the additional contribution for incomes over 300,000 rubles per year has not changed: 1% of the amount in excess of the limit is still charged for pension insurance. There is also a limit on the amount of contributions made by an entrepreneur for his or her pension insurance. The maximum contributions to the PFR in 2018 for an individual entrepreneur are 212,360 rubles: at the rate of 8 * 26,545 * 12 months * 26%. Individual entrepreneurs pay contributions to their social insurance voluntarily for themselves.
The table shows the mandatory payments of the entrepreneur in 2018, calculated according to the new law
The terms for payment of IP payments have partially changed: fixed amount 32,385 rubles must be paid no later than December 31, 2018, and an additional 1% contribution can now be paid later - until July 1, 2019, and not until April 1, as it was before.
IP Sergienko A.M. received in 2018 an income of 1.3 million rubles.The additional contribution for pension insurance will be ((1,300,000 - 300,000) * 1%) = 10,000 rubles. That is, the total IP Sergienko A.M. must pay for himself with such an income 42,385 rubles. At the same time, a fixed amount of 32,385 rubles must be transferred no later than 12/31/18, and 10,000 rubles can be paid both in 2018 and before 07/01/19.
For the convenience of paying taxes and insurance premiums, we recommend opening a current account. Moreover, now many banks offer profitable terms opening and maintaining a current account.
How much do payers of employee contributions have to pay?
According to the new chapter 34 of the Tax Code of the Russian Federation, payers of insurance premiums (except for individual entrepreneurs without employees, notaries, lawyers engaged in private practice) are also persons making payments and other remuneration to individuals. This category includes:
- employers under employment contracts;
- customers under civil law contracts;
- ordinary individuals who are not registered as individual entrepreneurs.
Payers pay contributions at their own expense, and do not withhold them from payments to an individual. In 2018, insurance premium rates remained at the same level and generally amount to 30% of payments to employees. In addition, there are some categories of payers for whom the rate of insurance premiums in 2018 has been significantly reduced. In order to be able to make deductions for these reduced tariffs, the payer must comply with the mandatory conditions of Article 427 of the Tax Code of the Russian Federation.
Decree of the Government of the Russian Federation of November 15, 2017 No. 1378 established the maximum base for calculating insurance premiums in 2018:
- for pension insurance - 1,021,000 rubles;
- for compulsory social insurance - 815,000 rubles.
Upon reaching these payments (separately for each employee), the payer pays contributions. If the payer is included in the preferential category, then after reaching the marginal base, contributions for pension and social insurance of the employee are not paid. As for payments for health insurance, their tariff does not change when the marginal base is reached.
Insurance premiums in 2018 rates set Tax Code Russian Federation(table of general and reduced tariffs)
Pension insurance | Social insurance | Health insurance |
|
---|---|---|---|
Policyholders not eligible for benefits before the contribution base limit is reached | 2,9% | 5,1% |
|
Non-eligible policyholders after reaching the contribution base ceiling | 5,1% |
||
1. Organizations and individual entrepreneurs on the simplified tax system, for certain types of activities (Article 427 of the Tax Code of the Russian Federation) 2. Pharmacies operating on UTII 3. IP on PSN, except for those engaged in trade, catering, rent 4. Non-profit and charitable organizations on the simplified tax system | |||
1. Economic companies and partnerships on the simplified tax system that introduce inventions, patents, designs, the rights to which belong to the state 2. Or-ga-ni-za-tion and individual entrepreneurs who have entered into agreements with special economic zones for tech-no-to-implemented-ren-che-sky and tourist-sko-re-kre-a-tsi-on -nuyu de-I-tel-no-st | 13% | 2,9% | 5,1% |
Accredited IT organizations | 8% | 2% | 4% |
Insurers in respect of crew members of ships registered in the Russian International Register of Ships | |||
Participants of the Skol-ko-vo project in Russia | |||
1.Participants free economic zone on the territory of the Republic of Crimea and Sevastopol 2. Residents of the territory of rapid socio-economic development 3. Residents of the free port "Vladivostok" | 1,5% | 0,1% |
Additionally, a contribution is paid to the FSS for compulsory insurance against industrial accidents and occupational diseases (from 0.2% to 8.5%). The terms for transferring contributions for employees have not changed: no later than the 15th day of the month following the reporting one (clause 3 of article 431 of the Tax Code of the Russian Federation).
New contribution reporting
Although since 2017 all functions for monitoring the payment of contributions (except for contributions for injuries) have been transferred to the Federal Tax Service, there remains reporting that must be submitted to the funds.
IN Pension Fund:
- monthly - no later than the 15th day of the month following the reporting one (previously it was before the 10th day);
- once a year personalized accounting information (SZV-Experience) - no later than March 1, 2019 for 2018.
IN Social Insurance Fund:
- updated form, the deadlines are the same - no later than the 20th day of the month following reporting quarter(on paper) and no later than the 25th for electronic reporting (with more than 25 employees).
IN tax office surrenders, which combines information that was previously included in the RSV and 4-FSS forms. Hand over single calculation contributions are due no later than the 30th day of the following reporting period(clause 7 of article 431 of the Tax Code of the Russian Federation).