How to calculate premiums for insurance against accidents and occupational diseases. The rate and percentage of insurance premiums in the FSS Tax rate for okved 2
Injury Contributions are money sent through the Social Security Fund to an employee as compensation for harm to health caused in the course of their employment.
The employer is obliged to monthly accrue a certain amount of them in relation to the labor income received by the subordinate. It is influenced by many factors, including:
- availability of benefits for insurance premiums for injuries;
- kind of activity;
- approved rates for insurance premiums for injuries.
Despite the transfer of the main part of the contributions to the tax authorities, in 2020 the FSS continues to oversee the considered contributions. Therefore, there are some changes.
Let us recall that the features and rules for deductions for injuries are regulated by the 1998 Law No. 125-FZ.
What taxable object
The deductions in question are made on the condition that the employee has concluded:
- labor contract (always);
- civil contract (when such a condition stipulates).
The employer deducts fromfucking fees for injuries in 2020, regardless of whether or not subordinates have citizenship of our country.
Within the framework of the relations under consideration, the Social Insurance Fund acts as the insurer, and the insured:
- legal entities (regardless of the type of property);
- owner of your own business;
- an individual who has signed an employment agreement with another person.
Contributions to the FSS for injuries come from different types of income: salaries, allowances, bonuses, compensations for unclaimed leave, as well as when salaries are issued with products. The exclusions from the taxable object for injuries are:
- government benefits;
- payments due upon liquidation of an enterprise or reduction of personnel;
- funds received for work in especially difficult or hazardous conditions for health;
- financial assistance provided in the event of force majeure;
- payment for training or refresher courses, etc.
What kind insurance premium rates for injuries
The rate for insurance of employees against accidents and occupational illnesses associated with production activities is set in the range of 0.2 - 8.5%. It increases in proportion to the increase in the degree of risk to which the main activity of the enterprise is attributed. All these parameters are established by law.
There are 32 tariffs in total, formed taking into account different areas of activity (Art. 1 of Law No. 179-FZ of 2005). They characterize different degrees of risk and the corresponding percentage of contributions. The rates for insurance premiums for injuries in effect in 2020 are presented in the table below (in%).
It is possible to determine the class to which the activity of the enterprise belongs according to 2 regulatory documents:
- OKVED;
- Classification of activities by risk (approved by order of the Ministry of Labor No. 625-n).
This information is reflected in the registration documents received when contacting the FSS.
How many to list
Employers must calculate monthly insurance premiums for injuries in 2020, taking into account the charges over the past 30 (31) days. This can be done using the formula:
CONTRIBUTIONS \u003d B x RATE Where:
B- base on contributions for injuries. This is the amount of funds received by the employee, on the basis of which the required value is calculated. The legislation does not provide for restrictions on the amount. The calculation is made as follows:
B \u003d Payments td / gpd - Payments n / a Where:
Payments td / gpd - funds paid to an individual in accordance with an employment (civil) contract.
Payments n / a - non-taxable payments.
On a note: when settlement with a person is carried out in kind, contributions are charged on the amount specified in the contract. VAT and excise taxes are also included.
EXAMPLE
Travel agency "Prestige" offers tourists excursion tickets, as well as accommodation and vehicles. OKVED - 63.30.2. In February 2020, salaries were accrued to employees in the total amount of 3,500,000 rubles, including material assistance of 32,000 rubles. Determine the amount of insurance premiums to the FSS.
Read also How to change the pension fund without leaving home through "State Services"?
- Let's calculate the base for calculating contributions:
B \u003d 3,500,000-32,000 \u003d 3,468,000 rubles.
- According to the Classification of activities by risk, the travel agency "Prestige" is assigned to the I class of professional risk, which corresponds to a rate of 0.2%. As a result, the deductions for injuries are equal:
CONTRIBUTIONS \u003d 3,468,000 x 0.2 \u003d 6936 rubles.
The FSS makes allowances or discounts for some businesses. Therefore, the size of the final contributions can be further increased or decreased.
New data for discounts and surcharges in 2020
Employers pay "injury" premiums in accordance with insurance rates. However, a discount or surcharge may be applied to the tariff (clause 1 of article 22 of Federal Law No. 125-FZ of 24.07.98).
The amount of the discount (markup) is determined by a formula that includes three indicators:
- The ratio of the FSS expenses for the payment of guarantees for all insured events from the insured and the total amount of assessed contributions;
- The number of insured events per thousand employees;
- The number of days of temporary incapacity for work for the insured per one insured event (excluding cases with a fatal outcome).
The average values \u200b\u200bof these indicators by type of economic activity for 2020 were approved by the decree of the Federal Social Security Service of the Russian Federation of 05/31/17 No. 67. For example, for retail trade in food, beverages and tobacco products in specialized stores, these values \u200b\u200bare 0.07, 0.46 and 48.67, respectively ...
What are personal injury insurance premiums
Organizations that pay their contributions to the Social Insurance Fund on time and do not allow accidents or occupational illnesses can qualify for a discount on injury contributions.
Note that it is no longer possible to receive an exemption for 2020, since the application had to be submitted before November 1, 2017. But it will continue to operate.
The amount of the discount depends on various factors: the number of injuries per 1000 employees, days of incapacity for work in one case of injury, etc. Its maximum value is 40%.
When calculating contributions for disabled workers of I, II, III groups, the discount rises to 60%. The law does not require documentary confirmation of the rights to receive it.
EXAMPLE
LLC "Imperial-Stroy" offers services in the field of engineering design (OKVED 74.20). The company was given a 25% discount on contributions to the Social Insurance Fund. In March 2020, the company awarded employees a salary of 320,000 rubles, as well as for disabled people of groups I and II - 73,000 rubles. Determine the amount of contributions.
The activities of Imperial-Stroy LLC belong to the I class of professional risk, for which the tariff is 0.2%. Given a 25% discount, the rate will drop to 0.15% (0.2 - 0.2 x 25%).
Accident insurance premiums will be:
- for the main employees of the LLC:
320,000 × 0.15% \u003d 480 rubles.
- for disabled workers (0.2 - 0.2 × 60% \u003d 0.08%):
73,000 × 0.08% \u003d 58.4 rubles.
- total value:
480 + 58.4 \u003d 538.4 rubles.
The accountant of the company "Imperial-Stroy" must charge for March contributions for insurance against accidents and occupational diseases in the amount of 538.4 rubles.
KBK in the FSS (NS and PZ)
2017 —
FSS (NS and PZ) - injuries - since 2017, contributions continue to be paid to the FSS | |
393 1 02 02050 07 1000 160
contributions are paid in FSS |
Insurance premiums to the FSS from accidents at work and occupational diseases for workers since 2017 of the year (kBK has not changed) 393 1 02 02 050 07 2100 160 - penalty interest |
FSS - since 2017, contributions are paid to the IFTS | |
182 1 02 02090 07 1010 160
contributions are paid in IFTS |
social insurance since 2017 of the year 182 1 02 02 090 07 2110 160 - penalty interest |
182 1 02 02090 07 1000 160
contributions are paid in IFTS |
Insurance contributions to the FSS for compulsory social insurance in case of temporary disability and in connection with maternity for employees (debts) for 2016 182 1 02 02 090 07 2100 160 - penalty interest |
Sample payment order for contributions to the FSS
with KBK 2017
KBK in the FSS (NS and PZ)
2015 —
393 1 02 02090 07 1000 160 | Insurance premiums for compulsory social insurance in case temporary disability and in connection with motherhood |
393 1 02 02090 07 2100 160 | Penalty |
393 1 02 02090 07 3000 160 | Penalties on insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity |
393 1 02 02050 07 1000 160 | Insurance premiums for compulsory social insurance from accidents at work and occupational diseases |
393 1 02 02050 07 2100 160 | Penalty on insurance contributions for compulsory social insurance against industrial accidents and occupational diseases |
393 1 02 02050 07 3000 160 | Penalties on insurance contributions for compulsory social insurance against industrial accidents and occupational diseases |
393 1 11 02061 07 0000 120 | Income from the placement of temporarily free funds of the Social Insurance Fund of the Russian Federation, formed from the receipt of the unified social tax |
393 1 11 02062 07 0000 120 | Income from the placement of temporarily idle funds of the Social Insurance Fund of the Russian Federation, formed from the receipt of insurance contributions for compulsory social insurance against industrial accidents and occupational diseases |
393 1 11 05037 07 0000 120 | Income from the lease of property under the operational management of the Social Insurance Fund of the Russian Federation |
393 1 11 09047 07 0000 120 | Other income from the use of property under the operational management of the Social Insurance Fund of the Russian Federation |
393 1 14 02070 07 0000 410 | Income from the sale of property under the operational management of the Social Insurance Fund of the Russian Federation (in terms of the sale of fixed assets for the specified property) |
393 1 14 02070 07 0000 440 | Income from the sale of property under the operational management of the Social Insurance Fund of the Russian Federation (in terms of the sale of inventories for the specified property) |
393 1 16 20020 07 6000 140 | Monetary penalties ( fines) for violation of the legislation of the Russian Federation on state extra-budgetary funds and on specific types of compulsory social insurance, budgetary legislation (in terms of the budget of the Social Insurance Fund of the Russian Federation) (eg, failure to submit a report or late submission of a report) |
393 1 16 21070 07 0000 140 | Monetary penalties (fines) and other amounts recovered from persons guilty of committing crimes and in compensation for damage to property, credited to the budget of the Social Insurance Fund of the Russian Federation |
393 1 16 90070 07 6000 140 | Other receipts from monetary penalties (fines) and other amounts in compensation for damage, credited to the Social Insurance Fund of the Russian Federation (administrative penalty) |
393 1 17 04000 01 0000 180 | Receipts of capitalized payments of enterprises |
393 1 17 06020 07 6000 180 | Other non-tax revenues to the Social Insurance Fund of the Russian Federation (voluntary insurance contributions) |
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State institution - regional branch of the Social Insurance Fund of the Russian Federation in the Republic of Khakassia
New KBK from January 1, 2017
Dear policyholders!
The state institution - the regional branch of the Social Insurance Fund of the Russian Federation in the Republic of Khakassia (hereinafter referred to as the Regional Branch) informs that from January 1, 2017, the administration of insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity is transferred to the tax authorities.
In this regard, the Regional Office recommends that policyholders pay insurance premiums for compulsory social insurance in case of temporary disability and in connection with maternity for December 2016 before December 30, 2016 by KBK 393 1 02 02 090 07 1000 160.
This will allow you to transfer information about the state of the personal account of the policyholders to the tax authorities without balances and avoid controversial issues about the presence (absence) of debt.
From January 1, 2017, the payment of insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity should be made to the tax authorities, including:
for December 2016, if the actual payment is made in 2017 - by KBK 182 1 02 02 090 07 1000 160;
for the periods from January 2017 - by KBK 182 1 02 02 090 07 1010 160.
Please note that the implementation of the functions of administering insurance premiums for compulsory social insurance against industrial accidents and occupational diseases remains with the Social Insurance Fund of the Russian Federation, payment of the corresponding contributions is made by the insured in 2017 for the current KBK 393 1 02 02 050 07 1000 160.
Below are the codes of the budget classification for payments for compulsory social insurance, which are currently in force and from January 1, 2017:
Appointment |
KBK in 2016 |
KBK in 2017 |
|
For periods up to 31.12.2016 |
For the periods from 01.01.2017 |
||
Compulsory social insurance in case of temporary disability and in connection with maternity |
|||
Insurance premiums |
393 1 02 02090 07 1000 160 |
182 1 02 02090 07 1000 160 |
182 1 02 02090 07 1010 160 |
393 1 02 02090 07 2100 160 |
182 1 02 02090 07 2100 160 |
182 1 02 02090 07 2110 160 |
|
393 1 02 02090 07 3000 160 |
182 1 02 02090 07 3000 160 |
182 1 02 02090 07 3010 160 |
|
Compulsory social insurance against industrial accidents and occupational diseases |
|||
Insurance premiums |
393 1 02 02050 07 1000 160 |
||
393 1 02 02050 07 2100 160 |
|||
393 1 02 02050 07 3000 160 |
To the list "
General rules for calculating contributions
Calculate the premiums for insurance against accidents and occupational diseases based on the results of each month. You need to count at the rate that was established in the FSS of Russia specifically for your organization or for a separate unit for the current year (clauses 1 and 4 of article 22 of the Law of July 24, 1998, No. 125-FZ).
The value of the tariff can be viewed in the notification received from the department of the fund. Specialists of the FSS of Russia issue such a document annually, as a rule, during the first decade.
Calculation of contributions taking into account a discount or surcharge
The FSS of Russia can set a tariff for the current year, taking into account a discount or surcharge.
If an organization (a separate subdivision) has established a tariff with a surcharge, then start using it from the beginning of the calendar year following the one in which the surcharge was set. Calculate the tariff contributions with the discount from the beginning of the calendar year following the year the discount was established. This is stated in paragraph 10 of the Rules approved by the RF Government Decree of May 30, 2012 No. 524.
Calculate the premiums for insurance against accidents and occupational diseases as follows:
Contribution incentives
Benefits for the payment of contributions are established for two categories of policyholders.
- public organizations of disabled people, among whose members disabled people and their legal representatives make up at least 80 percent;
- organizations, the authorized capital of which consists entirely of contributions from public organizations of persons with disabilities. At the same time, the average number of people with disabilities should be at least 50 percent, and the share of their salaries should be at least 25 percent;
- institutions created to achieve educational, cultural, health-improving, physical culture, sports and other social goals. The privilege is granted if all the property of such institutions is owned by public organizations of disabled people;
- institutions created to provide legal and other assistance to disabled people, disabled children and their parents. The privilege is provided on the condition that all property of these institutions is owned by public organizations of disabled people.
In such organizations, calculate the premiums for insurance against accidents and occupational diseases for any payments based on 60 percent of the established tariff.
The second category of beneficiaries includes organizations and entrepreneurs who provide salaries and other benefits to disabled people of I, II and III groups. For payments to these disabled people, calculate contributions based on 60 percent of the established tariff.
Such benefits are defined by Article 2 of the Law of December 22, 2005 No. 179-FZ, Article 2 of the Law of December 14, 2015 No.
FSS rate for accidents in 2018
No. 362-FZ. The effect of the Law of December 22, 2005 No. 179-FZ was extended for 2015-2017 (Article 1 of the Law of December 14, 2015 No. 362-FZ).
Calculate the premiums for insurance against accidents and occupational diseases, taking into account benefits, using the formula:
An example of calculating premiums for insurance against accidents and occupational diseases with the use of benefits
The authorized capital of LLC "Production Firm" Master "" consists of contributions from public organizations of disabled people. The average number of people with disabilities is 55 percent. The share of the salary of disabled people is 30 percent. For 2016, the rate of premiums for insurance against accidents and occupational diseases is set at 1 percent (corresponds to the 9th class of occupational risk) with a 25 percent discount. That is, the tariff with the discount is 0.75 percent (1% × (100% - 25%)).
In June, the organization paid its employees a total salary of 500,000 rubles. In June, the organization's accountant accrued contributions for insurance against accidents and occupational diseases in the amount of 2,250 rubles. (RUB 500,000 × 0.75% × 0.6).
Injury premiums 2018: an up-to-date overview
217-ФЗ "On insurance rates for compulsory social insurance against industrial accidents and occupational diseases for 2009 and for the planning period of 2010 and 2011" it is established that insurance premiums are paid by the insured in the manner and at rates established by the Federal Law of December 22, 2005 No. 179-FZ "On insurance rates for compulsory social insurance against industrial accidents and occupational diseases for 2006".
Federal Law of the Russian Federation of December 8, 2010 N 331-FZ extended the tariffs for 2011 - 2013 as well.
Federal Law of the Russian Federation of December 3, 2012 N 228-FZ extended the tariffs for 2013 - 2015 as well.
On insurance rates for compulsory social insurance against industrial accidents and occupational diseases in 2013 and for the planning period of 2014 and 2015
Classification of economic activities by occupational risk classes, effective from 1 January 2013.
The insurance rate is set as a percentage of the accrued remuneration for all reasons (income) of the insured, and in appropriate cases - to the amount of remuneration under a civil law contract by groups of industries (sub-sectors) of the economy in accordance with the occupational risk classes in the following amounts:
I class of professional risk 0.2
II class of professional risk 0.3
III class of professional risk 0.4
IV class of professional risk 0.5
V class of professional risk 0.6
VI class of professional risk 0.7
VII class of professional risk 0.8
VIII class of professional risk 0.9
IX class of professional risk 1.0
X class of professional risk 1.1
XI class of professional risk 1.2
XII class of professional risk 1.3
XIII class of professional risk 1.4
XIV class of professional risk 1.5
XV class of professional risk 1.7
XVI class of professional risk 1.9
XVII class of professional risk 2.1
XVIII class of professional risk 2.3
XIX class of professional risk 2.5
XX class of professional risk 2.8
XXI class of professional risk 3.1
XXII class of professional risk 3.4
XXIII class of professional risk 3.7
XXIV class of professional risk 4.1
XXV professional risk class 4.5
XXVI class of professional risk 5.0
XXVII class of professional risk 5.5
XXVIII class of professional risk 6.1
XXIX class of professional risk 6.7
XXX class of professional risk 7.4
XXXI class of professional risk 8.1
XXXII class of professional risk 8.5
Insurance contributions for compulsory social insurance against industrial accidents and occupational diseases are paid in the amount of 60 percent of the amount of insurance rates:
1) organizations of any organizational and legal forms in terms of payments accrued on all grounds, regardless of funding sources, in cash and (or) in-kind payments (including, where appropriate, remuneration under civil law contracts) to employees who are disabled of I, II and III groups;
public organizations of disabled people (including those created as unions of public organizations of disabled people), among whose members disabled people and their legal representatives make up at least 80 percent;
organizations, the authorized capital of which consists entirely of contributions of public organizations of disabled people and in which the average number of disabled people is at least 50 percent, and the share of wages of disabled people in the wages fund is at least 25 percent;
institutions that were created to achieve educational, cultural, health-improving, physical culture, sports, scientific, informational and other social goals, as well as to provide legal and other assistance to disabled people, disabled children and their parents, the only owners of whose property are the said public organizations of disabled people.
For a newly created organization (entrepreneur), the tariff is set by the territorial branch of the FSS of Russia, in which it is registered. At the same time, you do not need to submit any additional information to the fund.
Fund employees will determine the main activity of the organization (entrepreneur) according to the information that is in the Unified State Register of Legal Entities (EGRIP). Or rather, they will be considered the species that is the first in the list of all declared.
Organizations name the planned activities in the "I" sheet of the application form No. P11001, which is submitted for registration. And entrepreneurs - in the sheet "A" of the application in the form No. Р21001. Both forms were approved by order of the Federal Tax Service of Russia dated January 25, 2012 No. ММВ-7-6 / 25.
This follows from clause 10 of the Procedure approved by the decree of the FSS of Russia dated March 23, 2004 No. 27, paragraph 2 of Article 6 of the Law of July 24, 1998 No. 125-FZ.
The assigned tariff by the FSS of Russia will inform the organization in the notification. The form of this document is given in Appendix 3 to the Procedure approved by the decree of the FSS of Russia dated March 23, 2004 No. 27.
Tariff for those who have been working for more than a year
Organizations and entrepreneurs who have been working for more than a year must annually confirm the right to the initially established rate of contributions "for injuries". Here are the stages you have to go through for this:
Entrepreneurs who have been working for more than a year are not obliged to annually confirm the rate of contributions "for injuries" established by them (clause 10 of the Rules approved by Decree of the Government of the Russian Federation No. 713 of December 1, 2005). But if an entrepreneur has changed the main type of activity in USRIP, then a new insurance rate should be set for him, corresponding to the new class of professional risk.
The new tariff may be less than the previous one. However, the FSS of Russia will not take into account the changes on its own and will keep the maximum tariff set earlier. Therefore, in such situations, it is better for an entrepreneur to confirm his main activity for the current year himself.
How to determine the main type of activity
Organizations and entrepreneurs independently determine their main type of activity (clause 11 of the Rules approved by the Government of the Russian Federation of December 1, 2005 No. 713).
To do this, calculate how much income from the sale of products (works, services) for each type of activity received last year. Then calculate the share of each type of activity in the total income from sold products (works, services):
The activity, which corresponds to the largest share, will be the main one for the current year.
If several types of activities have the largest share, then the main activity will be the one that corresponds to a higher class of professional risk. Occupational risk classes are listed in the Classification approved by order of the Ministry of Labor of Russia dated December 25, 2012 No. 625n.
This procedure for determining the main type of economic activity follows from clauses 9 and 14 of the Rules approved by the RF Government Decree of December 1, 2005 No. 713.
Submit the calculation of the specific weight of the activities to the territorial department of the FSS of Russia in an explanatory note. If the calculation is not passed, then the fund can establish a tariff that is provided for activities with the highest class of professional risk. And they can choose any of your activities.
An example of how to determine the main type of activity for setting the premium rate for insurance against accidents and occupational diseases
The total revenue excluding VAT from the sale of products (works, services) of LLC Alpha for 2015 amounted to 8,000,000 rubles, including:
- from the sale of household furniture under agency agreements (OKVED code - 51.15.1) - 1,000,000 rubles.
The main activity of Alpha for 2016 is furniture production.
- ;
- .
The accountant submitted these documents to the branch of the FSS of Russia where the organization is registered. The Fund assigned to "Alpha" the rate of premiums for insurance against accidents and occupational diseases for 2016, corresponding to the 8th class of occupational risk. Its size was 0.9 percent (Article 1 of the Law of December 14, 2015 No. 362-FZ, Article 1 of the Law of December 22, 2005 No. 179-FZ).
Advice:during the year, the main type of activity of the organization may change compared to the originally declared. If the new activity qualifies for a reduced premium rate, the fund must return (or offset) the premium paid at the higher rate.
The use of tariffs that do not correspond to the actual type of activity contradicts the essence of compulsory insurance. Therefore, if the tariffs established for the activities that were the main activity last year do not correspond to the activities that the organization is engaged in in the current year, it has the right to revise them. To do this, the territorial department of the fund must submit documents and calculations confirming the actual type of activity. The representatives of the fund must consider these documents and make a decision regardless of the previously established class of professional risk and the size of the tariff. Moreover, if, as a result of the revision of tariffs, an overpayment of insurance premiums arises, then it must be returned to the organization.
The legitimacy of this approach is confirmed by arbitration practice (see, for example, the ruling of the Supreme Court of the Russian Federation of September 2, 2015 No. 303-KG15-10066, Resolution of the Arbitration Court of the Far Eastern District of May 14, 2015 No. F03-1493 / 2015, Fifth Arbitration Appeal court dated February 3, 2015 No. 05AP-15626/2014).
What documents to submit to the FSS of Russia
Based fill out the documents that need to be submitted to the territorial office of the FSS of Russia:
- certificate confirming the main type of economic activity ;
- statement of confirmation of the main economic activity .
Attach a copy to them explanatory note to the balance sheet for the previous year. It is not necessary to hand over it only small businesses and entrepreneurs .
Submit the documents to the territorial office of the FSS of Russia no later than April 15 of the year for which the tariff is set. These documents can be submitted on paper (in person or by mail). But the FSS of Russia recommends sending documents through a single portal of public services ... Step by step instructions on how to do this, posted on the website of the FSS of Russia .
This is provided for by clause 3 of the Procedure approved by order of the Ministry of Health and Social Development of Russia dated January 31, 2006 No. 55, paragraph 47 of the Administrative Regulations approved by order of the Ministry of Labor of Russia dated September 6, 2012 No. 178n and confirmed on the official website of the FSS of Russia.
To submit documents through the portal of public services, the organization must have enhanced qualified electronic signature on a physical medium. You can get it in one of certification centers accredited by the Ministry of Telecom and Mass Communications of Russia ... In addition, the computer from which the documents will be sent must have encryption software .
When to wait for a decision on a new tariff
Based on the documents received, the FSS of Russia assigns the rate of contributions for insurance against accidents and occupational diseases for the current year. The applicant will be notified of this within two weeks from the date when the documents were submitted (clause 4 of the Procedure approved by order of the Ministry of Health and Social Development of Russia dated January 31, 2006 No. 55). The notification form is given in Appendix 3 to the decree of the FSS of Russia dated March 23, 2004 No. 27.If you sent documents through a single portal of public services, you can track the status of your application in your personal account. Step-by-step instructions on how to do this are posted on fSS of Russia website .
Situation: how to pay premiums for insurance against accidents and occupational diseases at the beginning of the year before receiving a notice of the tariff for the current year from the FSS of Russia?
Until a new tariff has been assigned, you pay insurance premiums taking into account the main type of activity, which was confirmed in the past year. This is directly spelled out in paragraph 11 of the Procedure approved by the order of the Ministry of Health and Social Development of Russia dated January 31, 2006 No. 55.
But in any case, take the tariff that is approved for the corresponding class of professional risk for the current year. Now they use the Classification of types of economic activities by classes of professional risk, approved by the order of the Ministry of Labor of Russia dated December 25, 2012 No. 625n.
When the FSS of Russia establishes a different class of professional risk, recalculate the premiums "for injuries" at the new rate. And even if, as a result, there is an underpayment to the budget, you will not have to pay penalties and fines. After all, you did not violate anything, but acted in accordance with the established procedure.
What will happen if information is not submitted to the FSS of Russia
It happens that the required information is not provided by the deadline before April 15. In this case, the fund independently determines the main activity of the employer for the current year.
The main activity is recognized by the employer, which corresponds to the highest class of professional risk. At the same time, the fund does not have the right to choose the most "risky" type of business arbitrarily from all the types of activities declared by the organization during registration. When determining the fund should take into account only those activities that the organization was actually engaged in in the previous year. This follows from clause 13 of the Rules approved by the Decree of the Government of the Russian Federation of December 1, 2005 No. 713, and is confirmed by the Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation of July 5, 2011 No. 14943/10 and the determination of the Supreme Court of the Russian Federation dated June 30, 2015 No. 301- KG15-6612.
Moreover, if the actual type of activity differs from the declared one, the fund must return the insurance premiums paid at a higher rate to the organization. This is indicated by the judges in the ruling of the Supreme Court of the Russian Federation of September 2, 2015 No. 303-KG15-10066.
Tariff for separate subdivisions
If a separate division of the organization pays independently premiums for insurance against accidents and occupational diseases, it is assigned a separate rate. This follows from clauses 7 and 11 of the Rules approved by the Decree of the Government of the Russian Federation of December 1, 2005 No. 713.
If the organization has such separate divisions, then determine the main type of activity separately:
- for each separate subdivision;
- for the head office of the organization, excluding separate subdivisions.
The procedure according to which the tariff is set for separate divisions is the same as for organizations (paragraph 2 of clause 8 of the Procedure approved by order of the Ministry of Health and Social Development of Russia dated January 31, 2006 No. 55). The notification form for separate subdivisions is given in Appendix 7 to the Procedure approved by the decree of the FSS of Russia dated March 23, 2004 No. 27.
A separate subdivision that does not pay contributions on its own, as well as a structural subdivision of an organization (for example, a shop), can be assigned a separate contribution rate. This is possible in the following cases:
- the unit is engaged in activities that are not the main one for the organization;
- for this division, the organization reports separately to the FSS of Russia;
- the organization does not have arrears in insurance premiums, as well as penalties and fines for insurance against accidents and occupational diseases that have not been paid off on the day of filing the application (Appendix 3 to the Procedure approved by order of the Ministry of Health and Social Development of Russia dated January 31, 2006 No. 55).
This follows from clause 7 of the Procedure approved by order of the Ministry of Health and Social Development of Russia dated January 31, 2006 No. 55.
If the organization decides to establish a separate tariff for such a division, simultaneously with confirmation of the main type of activity of the organization, submit:
- statement. At the same time, the types of activities that the organization indicated in the confirmation certificate must correspond to the types of activities listed in the application;
- copies of documents confirming that the division is not conducting the main types of activities for the organization (Regulation on the division, order (extract from the order) on accounting policy).
Such a rule for establishing a separate rate of contributions is defined in clause 8 of the Procedure approved by order of the Ministry of Health and Social Development of Russia dated January 31, 2006 No. 55.
The decision to establish a separate tariff is taken by the territorial department of the FSS of Russia. This is done after agreement with the fund, where the submitted set of documents is sent within seven working days. The Foundation considers them within twenty working days and reports the results to the territorial department of the FSS of Russia. After that, within two weeks, the branch of the FSS of Russia at the place of registration of the organization must inform it about the tariff assigned to the separate subdivision. This is stated in paragraph 9 of the Procedure approved by order of the Ministry of Health and Social Development of Russia dated January 31, 2006 No. 55.
An example of establishing the rate of contributions for insurance against accidents and occupational diseases for an organization with a structural unit
The total proceeds from the sale of products (works, services) of LLC Alpha in 2015 amounted to 8,000,000 rubles, including:
- from publishing (OKVED code - 22.1) - 3,500,000 rubles;
- from the production of furniture (OKVED code - 36.1) - 3,500,000 rubles;
- from the sale of furniture under agency agreements (OKVED code - 51.15) - 1,000,000 rubles.
The share of publishing activity is 43.75 percent (3,500,000 rubles: 8,000,000 rubles × 100%), furniture production - 43.75 percent (3,500,000 rubles: 8,000,000 rubles × 100% ), the activity of agents in the wholesale trade of furniture - 12.5 percent (1,000,000 rubles: 8,000,000 rubles × 100%).
The largest specific weight has two types of activities of the organization. Therefore, the accountant determined which type of activity corresponds to the highest class of professional risk.
In 2016, the publishing activity corresponds to the 1st class of professional risk, and the activity of the production of furniture - the 8th class.
The main activity of Alpha for 2016 is furniture production. It corresponds to a tariff of 0.9 percent.
The structural division of "Alpha" is engaged in publishing activities. This division is not involved in the furniture manufacturing process.
Publishing activity (OKVED code - 22.1) belongs to the 1st class of professional risk, which corresponds to a contribution rate of 0.2 percent (Article 1 of the Law of December 14, 2015 No. 362-FZ, Article 1 of the Law of December 22 2005 No. 179-FZ). Therefore, it is beneficial for an organization to establish a separate tariff for a structural unit engaged only in publishing.
Based on the calculations made, the accountant filled in:
- certificate confirming the main type of economic activity;
- statement on confirmation of the main type of economic activity;
- a statement on the establishment of a separate tariff for the structural unit.
The organization submitted these documents to the branch of the FSS of Russia at the place of registration of "Alpha".
The accountant attached copies to them:
- an explanatory note to the balance sheet for the previous year;
- Subdivision regulations;
- the order on accounting policy.
The branch of the FSS of Russia assigned "Alpha" the rate of premiums for insurance against accidents and occupational diseases for 2016, corresponding to the 8th class of occupational risk. Its size amounted to 0.9 percent (Article 1 of the Law of December 14, 2015 No. 362-FZ, Article 1 of the Law of December 22, 2005 No. 179-FZ). The publishing unit was assigned a 0.2 percent rate.
Discounts or surcharges to tariffs
The FSS of Russia can establish a tariff for the organization, taking into account a discount or surcharge. For this, the occupational safety indicators in the organization are compared with the industry average values.
The industry average indicators are approved:
- for 2016 - by the decree of the FSS of Russia dated May 26, 2015 No. 72.
The following criteria are compared:
- the ratio of the expenses of the FSS of Russia for the payment of all types of insurance for all insured events from the employer and the total amount of accrued contributions for insurance against accidents and occupational diseases;
- number of insured events per 1000 employees;
- the number of days of temporary incapacity for work per one insured event.
This procedure is provided for in clause 3 of the Rules approved by the RF Government Decree of May 30, 2012 No. 524.
Discounts and surcharges to tariffs are determined by the territorial branches of the fund according to the Methodology approved by order of the Ministry of Labor of Russia dated August 1, 2012 No. 39n.
In addition to the main indicators specified in paragraph 3 of the Rules, approved by the Government of the Russian Federation of May 30, 2012 No. 524, when determining the amount of discount or premium, the results of a special assessment of working conditions are also taken into account. They also take into account information about the mandatory preliminary and periodic medical examinations of employees. This is provided for by clauses 2.4 and 2.5 of the Methodology approved by order of the Ministry of Labor of Russia dated August 1, 2012 No. 39n.
How to get a discount
A discount to the tariff can be obtained if the organization:
- registered and actually valid for three years or more;
- timely pays current contributions for insurance against accidents and occupational diseases;
- as of the date of application submission has no arrears in insurance premiums for insurance against accidents and occupational diseases;
- has no fatalities insured.
The amount of the discount is calculated based on the results of the organization's work for three years.
This follows from the provisions of paragraph 1 of Article 22 of the Law of July 24, 1998 No. 125-FZ and paragraphs 3, 4 and 8 of the Rules approved by the RF Government Decree No. 524 of May 30, 2012.
To get a discount for the next year, no later than November 1 of the current year, submit to the territorial office of the FSS of Russia statement.
Discounts are set taking into account information about a special assessment of working conditions, based on the results of certification of workplaces. The results of mandatory medical examinations of employees as of January 1 of this year are also taken into account. Previously, this information had to be submitted along with the application. Now they are reflected in table 10 of section II
This is stated in clauses 7 and 9 of the Rules approved by the Decree of the Government of the Russian Federation of May 30, 2012 No. 524.
In what cases the FSS of Russia can establish a premium to the tariff
The FSS of Russia can independently establish a premium to the tariff if the level of injuries at the employer for the previous three years was higher than the industry average (clause 1 of article 22 of the Law of July 24, 1998 No. 125-FZ). The amount of the allowance cannot exceed 40 percent of the tariff set for the employer (paragraph 2 of clause 1 of article 22 of the Law of July 24, 1998 No. 125-FZ).
The tariff assigned to the organization, taking into account the surcharge, is calculated as follows:
The FSS of Russia must establish a surcharge to the tariff for the next year, having made a decision no later than September 1 of the current year. The FSS of Russia is obliged to notify the employer about this within the next five days after the decision is made.
This is stated in paragraph 9 of the Rules approved by the RF Government Decree of May 30, 2012 No. 524.
Tariff for entrepreneurs who employ people with disabilities
Regardless of the main type of activity, entrepreneurs who employ people with disabilities are entitled to benefits. With payments in favor of such employees, entrepreneurs charge insurance premiums based on 60 percent of the insurance rate established for the main type of activity. This is stated in article 2 of the Law of December 14, 2015 No. 362-FZ.
"On approval of the Classification of types of economic
activities by occupational risk classes "
as a percentage of the accrued wages on all grounds (income) of the insured, and in appropriate cases - to the amount of remuneration under a civil law contract
Establish that in 2016 insurance premiums are paid by the insured in the manner and at the rates established by the Federal Law of December 22, 2005 N 179-FZ "On insurance rates for compulsory social insurance against industrial accidents and occupational diseases for 2006".
Accident insurance premiums
Insurance rates for compulsory social insurance against industrial accidents and occupational diseases are determined as a percentage of the amounts of payments and other remuneration that are accrued in favor of the insured in the framework of labor relations and civil law contracts and are included in the base for calculating insurance contributions for compulsory social insurance from industrial accidents and occupational diseases in accordance with the Federal Law of July 24, 1998 N 125-FZ "On compulsory social insurance against industrial accidents and occupational diseases."
Establish that in 2016 insurance premiums for compulsory social insurance against industrial accidents and occupational diseases are paid in the amount of 60 percent of the insurance rates established by Article 1 of this Federal Law by individual entrepreneurs in terms of payments calculated on all grounds, regardless of the funding sources monetary and (or) in kind (including, where appropriate, remuneration under civil law contracts) to employees who are disabled of I, II or III groups.
THE FEDERAL LAW
dated 01.12.14 N 401-FZ ABOUT INSURANCE RATES
FOR OBLIGATORY SOCIAL INSURANCE AGAINST ACCIDENTS
PRODUCTION CASES AND OCCUPATIONAL DISEASES
FOR 2015 AND FOR THE PLANNED PERIOD OF 2016 AND 2017
FOR OBLIGATORY SOCIAL INSURANCE AGAINST ACCIDENTS
PRODUCTION CASES AND OCCUPATIONAL DISEASES
FOR 2015 AND FOR THE PLANNED PERIOD OF 2016 AND 2017
Article 1
To establish that in 2015 and in the planning period of 2016 and 2017, insurance premiums for compulsory social insurance against industrial accidents and occupational diseases shall be paid by the insured in the manner and at the rates established by the Federal Law of December 22, 2005 N 179-FZ " On insurance rates for compulsory social insurance against industrial accidents and occupational diseases for 2006 ". Insurance rates for compulsory social insurance against industrial accidents and occupational diseases are determined as a percentage of the amounts of payments and other remuneration that are accrued in favor of the insured in the framework of labor relations and civil law contracts and are included in the base for calculating insurance premiums for compulsory social insurance from industrial accidents and occupational diseases in accordance with the Federal Law of July 24, 1998 N 125-FZ "On compulsory social insurance against industrial accidents and occupational diseases."
Article 2
To establish that in 2015 and in the planning period of 2016 and 2017, insurance premiums for compulsory social insurance against industrial accidents and occupational diseases are paid in the amount of 60 percent of the insurance rates established by Article 1 of this Federal Law by individual entrepreneurs in terms of on all grounds, regardless of sources of funding for payments in cash and (or) in kind (including, where appropriate, remuneration under civil law contracts) to employees who are disabled of I, II or III groups.
Article 3
The president
Russian Federation
V. PUTIN
THE FEDERAL LAW
dated 02.12.13 N 323-FZ ABOUT INSURANCE RATES
FOR OBLIGATORY SOCIAL INSURANCE AGAINST ACCIDENTS
PRODUCTION CASES AND OCCUPATIONAL DISEASES
FOR 2014 AND FOR THE PLANNED PERIOD OF 2015 AND 2016
FOR OBLIGATORY SOCIAL INSURANCE AGAINST ACCIDENTS
PRODUCTION CASES AND OCCUPATIONAL DISEASES
FOR 2014 AND FOR THE PLANNED PERIOD OF 2015 AND 2016
Article 1
To establish that in 2014 and in the planning period of 2015 and 2016, insurance premiums for compulsory social insurance against industrial accidents and occupational diseases are paid by the insured in the manner and at the rates established by the Federal Law of December 22, 2005 N 179-FZ " On insurance rates for compulsory social insurance against industrial accidents and occupational diseases for 2006 ". Insurance rates for compulsory social insurance against industrial accidents and occupational diseases are determined as a percentage of the amounts of payments and other remuneration that are accrued in favor of the insured in the framework of labor relations and civil law contracts and are included in the base for calculating insurance premiums for compulsory social insurance from industrial accidents and occupational diseases in accordance with the Federal Law of July 24, 1998 N 125-FZ "On compulsory social insurance against industrial accidents and occupational diseases."
Article 2
To establish that in 2014 and in the planning period of 2015 and 2016, insurance premiums for compulsory social insurance against industrial accidents and occupational diseases are paid in the amount of 60 percent of the insurance rates established by Article 1 of this Federal Law, by individual entrepreneurs in terms of on all grounds, regardless of sources of funding for payments in cash and (or) in kind (including, where appropriate, remuneration under civil law contracts) to employees who are disabled of I, II or III groups.
Article 3
The president
Russian Federation
V. PUTIN
THE RUSSIAN FEDERATION THE FEDERAL LAW
dated 03.12.2012 N 228-FZ
ABOUT INSURANCE RATES
FOR OBLIGATORY SOCIAL INSURANCE AGAINST ACCIDENTS
PRODUCTION CASES AND OCCUPATIONAL DISEASES
FOR 2013 AND FOR THE PLANNED PERIOD OF 2014 AND 2015
dated 03.12.2012 N 228-FZ
FOR OBLIGATORY SOCIAL INSURANCE AGAINST ACCIDENTS
PRODUCTION CASES AND OCCUPATIONAL DISEASES
FOR 2013 AND FOR THE PLANNED PERIOD OF 2014 AND 2015
Article 1
To establish that in 2013 and in the planning period of 2014 and 2015, insurance premiums for compulsory social insurance against industrial accidents and occupational diseases are paid by the insured in the manner and at the rates established by the Federal Law of December 22, 2005 N 179-FZ "On insurance rates for compulsory social insurance against industrial accidents and occupational diseases for 2006 ". Insurance rates for compulsory social insurance against accidents at work and occupational diseases are determined as a percentage of the amounts of payments and other remunerations that are accrued in favor of the insured within the framework of labor relations and civil law contracts and are included in the base for calculating insurance contributions for compulsory social insurance from industrial accidents and occupational diseases in accordance with Federal Law of July 24, 1998 N 125-FZ "On compulsory social insurance against industrial accidents and occupational diseases."
Article 2
To establish that in 2013 and in the planning period of 2014 and 2015, insurance premiums for compulsory social insurance against industrial accidents and occupational diseases are paid in the amount of 60 percent of the insurance rates established by Article 1 of this Federal Law, by individual entrepreneurs in terms of on all grounds, regardless of sources of funding for payments in cash and (or) in kind (including, where appropriate, remuneration under civil law contracts) to employees who are disabled of I, II or III groups.
Article 3
The president
Russian Federation
V. PUTIN
THE RUSSIAN FEDERATION THE FEDERAL LAW
from 30.11.2011 N 356-FZ
ABOUT INSURANCE RATES
FOR OBLIGATORY SOCIAL INSURANCE AGAINST ACCIDENTS
PRODUCTION CASES AND OCCUPATIONAL DISEASES
FOR 2012 AND FOR THE PLANNED PERIOD OF 2013 AND 2014
from 30.11.2011 N 356-FZ
FOR OBLIGATORY SOCIAL INSURANCE AGAINST ACCIDENTS
PRODUCTION CASES AND OCCUPATIONAL DISEASES
FOR 2012 AND FOR THE PLANNED PERIOD OF 2013 AND 2014
Article 1
To establish that in 2012 and in the planning period of 2013 and 2014, insurance premiums for compulsory social insurance against industrial accidents and occupational diseases are paid by the insured in the manner and at the rates established by Federal Law No. 179-FZ of December 22, 2005 " On insurance rates for compulsory social insurance against industrial accidents and occupational diseases for 2006 ". Insurance rates for compulsory social insurance against industrial accidents and occupational diseases are determined as a percentage of the amounts of payments and other remuneration that are accrued in favor of the insured in the framework of labor relations and civil law contracts and are included in the base for calculating insurance premiums for compulsory social insurance from industrial accidents and occupational diseases in accordance with the Federal Law of July 24, 1998 N 125-FZ "On compulsory social insurance against industrial accidents and occupational diseases."
Article 2
The president
Russian Federation
D. MEDVEDEV
THE RUSSIAN FEDERATION THE FEDERAL LAW
dated 08.12.2010 N 331-FZ
ABOUT INSURANCE RATES
FOR OBLIGATORY SOCIAL INSURANCE AGAINST ACCIDENTS
PRODUCTION CASES AND OCCUPATIONAL DISEASES
FOR 2011 AND FOR THE PLANNED PERIOD OF 2012 AND 2013
dated 08.12.2010 N 331-FZ
FOR OBLIGATORY SOCIAL INSURANCE AGAINST ACCIDENTS
PRODUCTION CASES AND OCCUPATIONAL DISEASES
FOR 2011 AND FOR THE PLANNED PERIOD OF 2012 AND 2013
Article 1
Establish that in 2011 and in the planning period of 2012 and 2013, insurance premiums for compulsory social insurance against industrial accidents and occupational diseases are paid by the insured in the manner and at the rates established by the Federal Law of December 22, 2005 N 179-FZ " On insurance rates for compulsory social insurance against industrial accidents and occupational diseases for 2006 ". Insurance rates for compulsory social insurance against industrial accidents and occupational diseases are determined as a percentage of the amounts of payments and other remunerations that are accrued in favor of the insured under employment contracts and civil law contracts and are included in the base for calculating insurance contributions for compulsory social insurance from industrial accidents and occupational diseases in accordance with Federal Law of July 24, 1998 N 125-FZ "On compulsory social insurance against industrial accidents and occupational diseases."
Article 2
The president
Russian Federation
D. MEDVEDEV
THE RUSSIAN FEDERATION THE FEDERAL LAW
dated 28.11.2009 N 297-FZ
ABOUT INSURANCE RATES
FOR OBLIGATORY SOCIAL INSURANCE AGAINST ACCIDENTS
PRODUCTION CASES AND OCCUPATIONAL DISEASES
FOR 2010 AND FOR THE PLANNED PERIOD OF 2011 AND 2012
dated 28.11.2009 N 297-FZ
FOR OBLIGATORY SOCIAL INSURANCE AGAINST ACCIDENTS
PRODUCTION CASES AND OCCUPATIONAL DISEASES
FOR 2010 AND FOR THE PLANNED PERIOD OF 2011 AND 2012
Article 1
To establish that in 2010 and in the planning period of 2011 and 2012, insurance premiums for compulsory social insurance against industrial accidents and occupational diseases are paid by the insured in the manner and at the rates established by Federal Law No. 179-FZ of December 22, 2005 " On insurance rates for compulsory social insurance against industrial accidents and occupational diseases for 2006 ".
Article 2
The president
Russian Federation
D. MEDVEDEV
THE RUSSIAN FEDERATION THE FEDERAL LAW
dated 25.11.2008 N 217-FZ
ABOUT INSURANCE RATES
FOR OBLIGATORY SOCIAL INSURANCE AGAINST ACCIDENTS
PRODUCTION CASES AND OCCUPATIONAL DISEASES
FOR 2009 AND FOR THE PLANNED PERIOD OF 2010 AND 2011
dated 25.11.2008 N 217-FZ
FOR OBLIGATORY SOCIAL INSURANCE AGAINST ACCIDENTS
PRODUCTION CASES AND OCCUPATIONAL DISEASES
FOR 2009 AND FOR THE PLANNED PERIOD OF 2010 AND 2011
Article 1
To establish that in 2009 and in the planning period of 2010 and 2011, insurance premiums for compulsory social insurance against industrial accidents and occupational diseases are paid by the insured in the manner and at the rates established by Federal Law No. 179-FZ of December 22, 2005 " On insurance rates for compulsory social insurance against industrial accidents and occupational diseases for 2006 ".
Article 2
The president
Russian Federation
D. MEDVEDEV
We determine the tariff for payments in Social Insurance
The current rates of insurance premiums for injuries according to OKVED are determined not only by the main activity of the company. Also, the interest rate is influenced by the field of activity, the availability of benefits that have been approved by the legislators for this area, as well as the approved interest rates.
All rates are classified according to the degree of professional risks, their values \u200b\u200bvary from 0.2 to 8%. It is not difficult to determine the risk class. How much interest to pay to the FSS for injuries in 2018: all compliance by type of activity is regulated in a separate law of December 22, 2005 No. 179-FZ.
The main activity must be confirmed annually with the Social Insurance Fund. For this, a special application must be sent to the FSS by April 15th.
How to determine the size of the insurance tariff of the FSS in 2018
Read about this in a separate article "How to confirm the main type of activity in the FSS".
Why do you need confirmation? If you do not provide the application in a timely manner, then representatives of Social Insurance will single out the most "risky" of all the activities of the company, that is, with the highest rate of insurance coverage. Consequently, the company will overpay for a whole year, it will be almost impossible to change the rate. such norms are enshrined in Resolution No. 551 dated 17.06.2016.
When to pay for injuries
Payment for insurance from NS and PZ is made monthly, and no later than the 15th day of the month following the reporting one. If the payment day falls on a weekend, then the transfer rule is triggered - on the first working day after a holiday or weekend. This rule is enshrined in clause 3 of Art. 431 of the Tax Code of the Russian Federation, clause 4 of Art. 22 of Law No. 125-FZ. However, representatives of the Fund do not recommend postponing payment until the last day.
Insurance premiums for injuries in 2018 are paid to the Social Insurance Fund, in contrast to the rest of the premiums. Recall that insurance coverage for GPT, compulsory medical insurance and VNiM should be transferred to the tax office.
If you make a mistake in the payment order, then the employees of the FSS will impose a forfeit and charge fines and penalties. To avoid annoying troubles, read the rules for compiling payments in the article "How to pay insurance premiums to a budgetary organization."
Budget classification code in the payment order
Most of the mistakes and blots that are the causes of penalties are hidden in the code of the budget classification of the payment. The operating KBC for injuries in 2018 for employees:
- use 393 1 02 02 050 07 1000 160 to transfer the main contribution payments;
- KBK for penalties for injuries in 2018 - 393 1 02 02 050 07 2100 160;
- if the FSS has charged a fine - 393 1 02 02 050 07 3000 160.
Let us remind you that the correctness of the payment calculation and the completeness of the transfer of funds to the budget must be confirmed by all insurers on a quarterly basis. For this, a special reporting form has been developed. We talked about how to correctly draw up a report to the FSS in a special material "Filling out the 4-FSS form."
Insurance premiums for injuries in 2018
Just as in 2017, in 2018, personal injury injuries are transferred to the territorial Social Insurance Fund.
FSS rate for accidents in 2018
The regulations for the accrual and payment of SV are reflected in 125-FZ of 07.24.1998.
Insurance deductions for injuries are calculated and paid by the employing organization or individual entrepreneur who employ employees. According to paragraph 1 of Art. 20.1 125-FZ, the basis for calculation and accrual is determined as the amount of payments transferred by the organization to its employees. Payments not subject to SV (Art.20.2 125-FZ):
- government benefits;
- compensation;
- financial assistance, etc.
Based on paragraph 9 of Art. 22.1 125-FZ, the amount of insurance premiums that must be transferred to the off-budget fund is calculated monthly as an estimated taxable base, taken on an accrual basis from the beginning of the year, taking into account the reporting period. Further, the resulting value is indexed taking into account the tariff established for the insured organization. In order to determine the amount of SV for NS and PZ that the institution must pay to the FSS, it is necessary to deduct the monthly amounts accrued in the previous reporting period from the received tariff value calculated for the period of operation from the beginning of the year.
The tariffs in force in 2018 were established by 179-FZ of December 22, 2005 and are similar to 2017. The rate is determined based on the class of professional risk (Art. 1 179-FZ), and the class is set for an institution based on the type of its economic economic activity (order of the Ministry of Labor No. 81n dated 12/30/2016).
The transfer of contributions to the regional FSS must be made monthly, no later than the 15th day of the month following the reporting one. If the required date falls on a weekend or a public holiday, then the payment must be made in advance - on the last business day before the 15th day. The BCF for the payment of personal injury rates for injuries in the FSS in 2018 will be as follows:
- 393 1 02 02 050 07 1000 160 - the main monthly payment;
- 393 1 02 02 050 07 2100 160 - penalty interest;
- 393 1 02 02 050 07 3000 160 - fine.
Benefits on insurance premiums for NS and PZ
For some institutions, the FSS may establish a special preferential tariff. The decision to reduce can be made based on the analysis of the following criteria:
- number of insured events per 1000 workers;
- the number of fatal insured events;
- results of a special assessment of working conditions;
- the results of medical examinations;
- total funds spent on injury insurance payments.
The analysis is carried out for the three years preceding the benefits of the employer-insured. The maximum amount of tariff reduction can reach 40% of the tariff set for the institution (clause 1 of Art. 22 125-FZ).
Organizations that are officially registered and have been conducting their financial and economic activities for at least three years, as well as institutions that pay insurance without delays and disruptions and that have no contribution debts at the time of application, can receive a discount.
If the organization recorded fatal insured events, the benefits will not be provided.
Injury Premium Discount Application
In order to receive a discount, an accountant must fill out and submit an application for a discount in paper or electronic format to the territorial body of the FSS.
Chapter 19. Payment of contributions for compulsory insurance against accidents
Contributions for insurance against industrial accidents and occupational diseases must be paid by all organizations, individual entrepreneurs, individuals who have entered into employment contracts with citizens. This follows Art. 5 of the Federal Law of July 24, 1998 No. 125-FZ "On compulsory social insurance against industrial accidents and occupational diseases." Contributions must also be charged on payments under civil law contracts, but only if this is directly indicated in them.
An industrial accident, according to Art. 3 of Federal Law No. 125-FZ means an event as a result of which:
- the insured employee received an injury or other damage to health while fulfilling his obligations under an employment contract (or in other listed cases) both on the territory of the employer and outside it, while traveling to the place of work and returning from work on the transport provided by the employer;
- there is a temporary or permanent loss of professional working capacity of the employee or his death, or the need to transfer the insured employee to another job.
Accidents include injury (including injuries caused by another person), acute poisoning, heatstroke, burns, frostbite, drowning, electric shock, lightning, radiation, as well as insect and reptile bites, bodily injury caused by animals, damage resulting from explosions, accidents, destruction of buildings, structures, structures, natural disasters and other emergencies.
An occupational disease is a chronic or acute illness of an insured employee that arose as a result of exposure to a harmful production factor (combination of factors) and resulted in a temporary or permanent loss of the employee's capacity to work. The degree of disability is expressed as a percentage.
Contributions for compulsory insurance against accidents are calculated on the amount of wages (income) of employees (including freelance, seasonal, temporary, part-time jobs) and persons involved in labor, and in appropriate cases - on remuneration for civil legal agreements. This is indicated in clause 3 of the Rules for calculating, accounting and spending funds for the implementation of compulsory social insurance against industrial accidents and occupational diseases (approved by the Government of the Russian Federation of March 2, 2000 No. 184).
Insurance premiums are not charged on a number of payments named in the List approved by Decree of the Government of the Russian Federation No. 765 dated July 7, 1999. These include government benefits, monetary compensation for unused vacation, dividends, etc.
Insurance premiums are paid at rates that are set depending on the class of professional risk. Occupational risk is the likelihood of damage (loss) of health or death of the insured employee associated with the performance of his obligations under the employment agreement (contract).
And the class of occupational risk is the level of occupational injuries, occupational morbidity and expenses for insurance coverage, prevailing in the sectors (sub-sectors) of the economy. Each class has its own tariff.
The classification of economic activities according to occupational risk classes was approved by Order of the Ministry of Health and Social Development of Russia dated January 10, 2006 No. 8.
The names of industries used in this Classification correspond to the All-Russian Classifier of Economic Activities (OKVED). For example, if an organization publishes books, then it is assigned the code 22.11. And according to the Order, it belongs to the first class of professional risk.
For 2006, insurance rates in accordance with the types of economic activities by occupational risk classes are established by Federal Law No. 179-FZ of December 22, 2005:
I class of professional risk 0.2
II class of professional risk 0.3
III class of professional risk 0.4
IV class of professional risk 0.5
V class of professional risk 0.6
VI class of professional risk 0.7
VII class of professional risk 0.8
VIII class of professional risk 0.9
IX class of professional risk 1.0
X class of professional risk 1.1
XI class of professional risk 1.2
XII class of professional risk 1.3
XIII class of professional risk 1.4
XIV class of professional risk 1.5
XV class of professional risk 1.7
XVI class of professional risk 1.9
XVII class of professional risk 2.1
XVIII class of professional risk 2.3
XIX class of professional risk 2.5
XX class of professional risk 2.8
XXI class of professional risk 3.1
XXII class of professional risk 3.4
XXIII class of professional risk 3.7
XXIV class of professional risk 4.1
XXV professional risk class 4.5
XXVI class of professional risk 5.0
XXVII class of professional risk 5.5
XXVIII class of professional risk 6.1
XXIX class of professional risk 6.7
XXX class of professional risk 7.4
XXXI class of professional risk 8.1
XXXII class of professional risk 8.5
If an organization is engaged in any one type of business, then everything is clear: knowing the OKVED code, one can easily determine to which class of professional risk it belongs. The situation is more complicated when the organization has several types of activities, and more often it does. And it is possible that each of them has its own class of professional risk. What tariff to use when calculating contributions? In this case, contributions must be paid at the rate set for the main type of activity. This is stated in the Rules for assigning types of economic activity to the class of professional risk, approved by the Decree of the Government of the Russian Federation of December 1, 2005 No. 713. "On approval of the Rules for assigning types of economic activity to the class of professional risk"
It is considered the type of activity from which the greatest income was received in the previous year. In this case, the proceeds from each type of product (work, service) are taken without VAT.
Example 1. An organization has three types of activities: a hairdresser (OKVED code - 93.02), a cafe (OKVED code - 55.30), motorcycle repair (OKVED code - 50.40.4). In 2005, the organization helped out for repairing motorcycles - 300,000 rubles, the cafe brought 1,200,000 rubles, and the income of the hairdressing salon amounted to 1,700,000 rubles.
Those. all revenue is equal to:
RUB 300,000 + 1,200,000 rubles. + 1,700,000 rubles. \u003d RUB 3,200,000
In the total amount of revenue, the share of income from each of the activities will be as follows:
- 9.38 percent (300,000 rubles: 3,200,000 rubles x 100%) - motorcycle repair;
- 37.5 percent (1,200,000 rubles: 3,200,000 rubles x 100%) - a cafe;
- 53.12 percent (1,700,000 rubles: 3,200,000 rubles x 100%) - hairdressing salon.
Those. the company receives the most income from the hairdressing salon.
The rate of contributions to the fss ns and pz in 2018 by okved
Therefore, the main activity of the organization is the provision of this type of service. This type of activity was assigned the 1st class of professional risk. And the tariff is 0.2.
Every year, before April 15, organizations must confirm their type of activity with the FSS department of the Russian Federation. This is necessary in order to determine at what rates to pay insurance premiums for accidents next year. Until the organization receives a notice of the risk class from social insurance, it must pay contributions based on the type of activity that it confirmed in the previous year. This is stated in clause 11 of the Procedure for confirming the main type of economic activity of the insured on compulsory social insurance against industrial accidents and occupational diseases - a legal entity, as well as types of economic activities of the insured's divisions, which are independent classification units. It was approved by the Order of the Ministry of Health and Social Development of Russia of January 31, 2006 No. 55.
In the event that the insured, having confirmed his type of activity in the regional branch of the FSS of the Russian Federation, will be assigned a different class, the amount of contributions will need to be recalculated. If at the same time the organization turns out to be underpaid, the penalty will not have to be paid. After all, the firm acted according to all the rules.
If the firm does not confirm the type of activity, the fund will assign the professional risk class on its own. At the same time, the employees of the FSS of the Russian Federation will choose from the types of activities the one for which the maximum rate of contributions from accidents is assigned. Therefore, it is better to independently confirm your type of activity.
In accounting, contributions for compulsory insurance against accidents are reflected on the subaccount "Calculations for compulsory insurance against accidents", which is opened to account 69 "Calculations for social insurance and security".
Debit 20 (08, 23 ...) Credit 69 subaccount "Calculations for compulsory insurance against accidents" - contributions for compulsory social insurance against accidents are assessed.
Insurance payments are taken into account when calculating income tax on the basis of paragraphs. 45 p. 1 of Art. 264 of the Tax Code of the Russian Federation, i.e. reduce the taxable income of the organization. Where it is said that the premiums for compulsory accident insurance are included in other costs associated with production and sale.
Example. The organization is engaged in auditing. In March 2006, she gave her employees, who work under labor contracts, a salary of 1,500,000 rubles.
In addition, monthly premiums were paid - 160,000 rubles. Also, for this month, the organization issued compensation for unused vacation - 7300 rubles. The following entry was made in the company's accounting records:
Debit 20
Credit 70
- 1 667 300 rubles. (1,500,000 + 160,000 + 7300) - salaries, bonuses, and compensation for unused vacation were accrued.
The organization's activities are classified as class I professional risk.
Consequently, this organization must pay insurance contributions for social insurance against industrial accidents and occupational diseases in the amount of 0.2 percent. Insurance premiums are not charged on the amount of compensation for unused vacation.
The firm will pay contributions from 1,660,000 rubles. (1,500,000 + 160,000). And it will be reflected in accounting by the following entries:
Debit 20
Credit 69 subaccount "Calculations for compulsory insurance against accidents"
- 3320 rubles. (RUB 1,660,000 x 0.2%) - a compulsory accident insurance premium was charged.
For the entire amount of contributions for compulsory insurance against industrial accidents and occupational diseases (3320 rubles), the organization can reduce its taxable income.
However, in this case, the issue of paying contributions for compulsory insurance against industrial accidents from the amount of sick leave paid by the employer for the first two days of incapacity for work remains unresolved.
Let's give an explanation. Insurance premiums for compulsory insurance against accidents at work are not charged on temporary disability benefits paid in accordance with the law. Policyholders are obliged to pay insurance indemnity, incl. and at their own expense. Payment of benefits by the employer for the first two days of incapacity for work is made on the basis of Art. 8 of the Federal Law of December 29, 2004 No. 202-FZ "On the budget of the Social Insurance Fund for 2005" and is not the insured's salary, therefore, contributions for insurance against industrial accidents are not charged on it.
Details 06/27/2016 09:19
From 01.01.2017 amendments to the Rules for classifying types of economic activities as professional risk will come into force
(http://base.consultant.ru/cons/cgi/online.cgi?req\u003ddoc&base\u003dLAW&n\u003d144081) regarding the procedure for setting the rate for "injury" contributions to those employers who have not confirmed their main activity in time ...
Contributions to the FSS "for injuries": with the indication of OKVED codes in the Unified State Register of Legal Entities, one must be more careful
From 01.01.2017, amendments to the Rules for classifying types of economic activity as a professional risk class will come into force (http://base.consultant.ru/cons/cgi/online.cgi?req\u003ddoc&base\u003dLAW&n\u003d144081) regarding the order setting a tariff for contributions "for injuries" to those employers who have not confirmed their main activity in time.
Such employers will be set a tariff for contributions based on the type of activity that has the highest class of professional risk among those activities that are reflected in relation to this employer in the Unified State Register of Legal Entities.
That is, it will not matter whether the employer actually conducts this activity or not. The main thing is that the OKVED code is listed in the Unified State Register of Legal Entities.
Insurance contributions for compulsory social insurance against industrial accidents and occupational diseases are paid in accordance with the established tariff. It is determined based on the occupational risk class. Each year, taxpayers must confirm the type of their activity according to OKVED. To do this, they need to submit the relevant documents to the Social Insurance Fund. It is he who is the administrator of cash receipts for the NS and PZ.
A certain rate corresponds to each class of professional risk. It is taken into account when paying contributions. There are 32 classes, tariff rates vary from 0.2% to 8.5%. For example, an enterprise that is engaged in publishing belongs to the first class of professional risk. It corresponds to a tariff rate of 0.2%. A legal entity that is engaged in peat extraction belongs to the XVIII class of professional risk. This means that it pays contributions at a rate of 2.3%.
It is worth considering that contributions from the National Assembly and PZ are not taxes. This means that they are not subject to the Tax Code of the Russian Federation. Despite this, if the payment is not transferred on time or in full, penalties in the form of penalties will be applied to the taxpayer. This rule is specified in Federal Law 12-FZ.
Taxpayers are:
- individuals;
- legal entities;
- individual entrepreneurs;
- foreign enterprises that operate on the territory of the Russian Federation and employ hired labor of Russian citizens.
Insured persons are citizens who work on the basis of an employment contract or civil law agreement.
Insurance contributions from NS and PZ: due dates, calculation
Social insurance contributions against accidents and occupational diseases need to be calculated every month. Payment is made no later than the 15th day of the month following the reporting month. According to the established legislation, each taxpayer must submit an insurance report every quarter.
Tariff rates for payment of fees may be set subject to surcharges or discounts. Their size is calculated in accordance with the special Methodology of the Ministry of Labor and Social Protection of the Russian Federation. The calculation takes into account the results of the policyholder's activities for the previous three years with a special assessment of working conditions.
Benefits for payment of contributions to the FSS from the NS and PZ are provided to two categories of policyholders. The first includes:
- public organizations of disabled people, members of which are at least 80% of disabled people and their official representatives;
- institutions that are created for cultural, educational, physical culture, sports and health-improving purposes, provided that their property belongs to public organizations of disabled people;
- enterprises, the authorized capital of which consists entirely of contributions from public organizations of disabled people;
- institutions created to provide legal or other assistance to people with disabilities, provided that their property is owned by public organizations of disabled people.
The second group includes enterprises / organizations, as well as individual entrepreneurs who in their activities use hired labor of disabled people of I-III groups. The maximum amount of a discount or surcharge cannot exceed 40% of the basic rate.
The basis for calculating the amount of the contribution from the National Assembly and PZ is the employee's salary, as well as other taxable payments: vacation, travel and others. Non-taxable payments are not taken into account.
Contributions from industrial accidents and occupational diseases are calculated using the following formula:
Contributions from the NS and PZ \u003d Base (taxable payments) x Tariff rate
If there is a discount on the payment of contributions from accidents and occupational diseases, the amount of the fee is calculated according to the following formula:
Contributions from NS and PZ \u003d Calculation base x Tariff x 0.6
Example 1.
The Kalina enterprise paid salaries to its employees in September in the amount of RUB 105,000.00. There were no tax-free payments this month. Accordingly, the amount of wages must be taken as the basis for the calculation. The company's tariff rate is 0.2%.
We make a calculation:
Contributions from NS and PZ \u003d 105000x0.2%
Total: RUB 2,100.00 need to be listed in the FSS.
Example 2. Calculation of contributions from NS and PP in the presence of a discount
The authorized capital of LLC "Master" consists of contributions from public organizations of disabled people. The number of citizens with disabilities is 55%. The share of their salaries from the general fund is 30%. The company pays contributions from industrial accidents and occupational diseases at a reduced rate of 25%.
Since the enterprise has been assigned the 9th class of professional risk, the rate of 1% corresponds to it. A 25% discount is provided. Accordingly, the tariff including the discount will be 0.75%. In June, the accountant accrued salaries to employees in the amount of RUB 500,000.00.
We calculate:
Contributions from NS and PZ \u003d 500,000 x0.75% x0.6
Result: the company must transfer 2,250.00 rubles to pay premiums for insurance against industrial accidents and occupational diseases.
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