Notification from the tax office regarding payment of insurance premiums. Notice from the tax office about the payment of insurance premiums. Notice about insurance premiums from accidents.

Letter from the Federal Tax Service
No. GD-4-11/21487@ dated 10/24/2017

Federal tax service in order to organize the work of tax authorities to monitor the completeness and timeliness of payment of insurance premiums by insurance premium payers, named in subparagraph 2 of paragraph 1 of Article 419 Tax Code Russian Federation(hereinafter - the Code) (hereinafter - payers), reports the following.

In accordance with Article 430 of the Code, payers who do not make payments and other remuneration individuals, pay insurance premiums for mandatory pension insurance and mandatory health insurance in a fixed amount.

According to paragraph 2 of Article 432 of the Code, the amount of insurance premiums for billing period paid by payers no later than December 31 of the current calendar year, unless otherwise provided by Article 432 of the Code. Insurance premiums calculated on the amount of the payer's income exceeding 300,000 rubles for the billing period are paid by the payer no later than April 1 of the year following the expired billing period.

In the event that payers begin or terminate a business or other professional activity during the billing period, the amount of insurance premiums payable by him for this billing period is determined in proportion to the number of calendar months starting from calendar month start (end) of activity. Behind less than a month activities, the amount of insurance premiums is determined in proportion to the number of calendar days of this month.

Until December 31, 2017, individual entrepreneurs, heads and members of peasant (farm) households, lawyers, notaries engaged in private practice, arbitration managers, appraisers engaged in private practice, patent attorneys, mediators must pay insurance premiums for compulsory pension and compulsory health insurance for 2017 in a fixed amount, in the amount of 23,400 rubles. and 4,590 rub. respectively.

The Federal Tax Service of Russia notes that payment of insurance premiums by payers is carried out regardless of age, type of activity and the fact of receipt from entrepreneurial activity income in a specific billing period.

The Federal Tax Service, as part of the ongoing work to improve the payment discipline of insurance premium payers, instructs the departments of the Federal Tax Service of Russia in the constituent entities of the Russian Federation to organize work with insurance premium payers who do not make payments and other remuneration to individuals, in terms of fulfilling the obligation assigned to them by the Code for timely and complete payment of insurance premiums.

In connection with the above, the departments of the Federal Tax Service of Russia in the constituent entities of the Russian Federation, in order to increase the receipt of insurance contributions to the budget by encouraging insurance premium payers in a timely manner and in in full to pay insurance premiums for compulsory pension and health insurance in a fixed amount for 2017, must be sent to the payers ( individual entrepreneurs, heads and members of peasant (farm) households, lawyers, notaries engaged in private practice, arbitration managers, appraisers engaged in private practice, patent attorneys, mediators) notification of the timely fulfillment of obligations to pay insurance premiums (Appendix 1).

A notice indicating the details of the tax authority, the amount of insurance premiums and the deadlines for their payment in in electronic format sent to the payer via telecommunication channels through an electronic document management operator. Upon presentation tax reporting on on paper the notice must be sent to the payer's address by post.

When the payer contacts tax authority in order to obtain information about the amounts of insurance premiums payable and the timing of their payment, the department responsible for organizing work with taxpayers is obliged to issue the payer a corresponding notice.

Acting State Advisor of the Russian Federation, 2nd class D.Yu.GRIGORENKO

The Federal Tax Service, in order to organize the work of tax authorities to monitor the completeness and timeliness of payment of insurance premiums by insurance premium payers named in subparagraph 2 of paragraph 1 of Article 419 of the Tax Code of the Russian Federation (hereinafter referred to as the Code) (hereinafter referred to as payers), reports the following.

In accordance with Article 430 of the Code, payers who do not make payments or other remuneration to individuals pay insurance contributions for compulsory pension insurance and compulsory medical insurance in a fixed amount.

According to paragraph 2 of Article 432 of the Code, the amounts of insurance premiums for the billing period are paid by payers no later than December 31 of the current calendar year, unless otherwise provided by Article 432 of the Code. Insurance premiums calculated on the amount of the payer's income exceeding 300,000 rubles for the billing period are paid by the payer no later than April 1 of the year following the expired billing period.

If payers begin or terminate entrepreneurial or other professional activities during the billing period, the amount of insurance premiums payable by them for this billing period is determined in proportion to the number of calendar months starting from the calendar month of the beginning (completion) of the activity. For an incomplete month of activity, the amount of insurance premiums is determined in proportion to the number of calendar days of this month.

The Federal Tax Service of Russia notes that payment of insurance premiums by payers is carried out regardless of age, type of activity and the fact of receiving income from business activities in a specific billing period.

In connection with the above, the departments of the Federal Tax Service of Russia in the constituent entities of the Russian Federation, in order to increase the receipt of insurance premiums to the budget by encouraging insurance premium payers to timely and in full pay insurance premiums for compulsory pension and medical insurance in a fixed amount for 2017, must be sent to payers (individual entrepreneurs, heads and members of peasant (farm) households, lawyers, notaries engaged in private practice, arbitration managers, appraisers engaged in private practice, patent attorneys, mediators) notification of the timely fulfillment of obligations to pay insurance premiums ().

A notice indicating the details of the tax authority, the amount of insurance premiums and the deadlines for their payment is sent electronically to the payer via telecommunication channels through an electronic document management operator. When submitting tax returns on paper, the notice must be sent to the payer by post.

When a payer contacts a tax authority in order to obtain information about the amounts of insurance premiums payable and the deadlines for their payment, the department responsible for organizing work with taxpayers is obliged to issue the payer a corresponding notice.

Appendix: electronically.

Annex 1

Space for the form

FULL NAME. payer

Notice

on the timely fulfillment of obligations to pay insurance

contributions to compulsory pension insurance and

compulsory health insurance

The Inspectorate of the Federal Tax Service of Russia _____________________ informs that until

12/31/2017 to you on the basis of Article 430 of the Tax Code of the Russian Federation

The Federation needs to pay insurance for the 2017 billing period

contributions in the following amounts:

for compulsory pension insurance RUB 23,400. 00 kop.

Using the following details:

__________________________________________________________________________

(indicate details for payment of insurance premiums)

for compulsory medical insurance 4,590 rub. 00 kopecks.

Using the following details:

_________________________________________________________________________

(details for payment of insurance premiums are indicated):

If your income for 2017 exceeds 300,000

rubles, you will need to additionally calculate and pay insurance

contributions to compulsory pension insurance in the amount of 1% of the amount

income exceeding 300,000 rubles per billing period, but not more

RUB 187,200 Payment of insurance premiums must be made to the tax office

authority until April 2, 2018.

You can fill out a payment document for the transfer of insurance premiums

through the “Pay taxes” service posted on the website of the Federal Tax Service of Russia

(https://service.nalog.ru/tax.do).

Deputy Chief

Inspectorate of the Federal Tax Service of Russia__________ ______________ _______________

(signature) (full name)

Full name of the performer

contact number___________________________________________

Document overview

Payers who do not make payments and other remuneration to individuals pay insurance premiums for compulsory medical insurance and compulsory health insurance in a fixed amount.

The amounts of insurance premiums for the billing period are paid no later than December 31 of the current calendar year. Contributions calculated on income of more than 300 thousand rubles are paid no later than April 1 of the year following the expired billing period.

Until December 31, 2017, individual entrepreneurs, heads and members of peasant farms, lawyers, notaries engaged in private practice, arbitration managers, appraisers engaged in private practice, patent attorneys, mediators must pay insurance premiums for compulsory health insurance and compulsory medical insurance for 2017 in a fixed amount in the amount of 23,400 rub. and 4,590 rub. respectively.

Regional departments of the Federal Tax Service of Russia must send to payers (individual entrepreneurs, heads and members of peasant farms, lawyers, notaries engaged in private practice, arbitration managers, appraisers engaged in private practice, patent attorneys, mediators) a notice of the timely fulfillment of obligations to pay insurance premiums. A form is provided.

If the payer contacts the tax authority in order to obtain information about the amounts of insurance premiums to be paid and the deadlines, the department responsible for organizing work with taxpayers is obliged to issue a corresponding notice.

Since 2017, only the tax service has been involved in the administration of insurance premiums (with the exception of contributions for injuries). Nevertheless, decisions on recalculations and refunds of overpaid (collected) contributions, penalties and fines for periods before 2017 are made by the Federal Social Insurance Fund of the Russian Federation and the Pension Fund of the Russian Federation. Let's consider the procedure for returning overpayments for “old” social and pension insurance contributions. Moreover, the Pension Fund of the Russian Federation recently recommended new application forms for the return of overpayments that arose before 2017.

Procedure for refunding overpayments on contributions

The amount of overpaid insurance premiums, penalties and fines is subject to offset against the relevant budget into which this amount was credited, against upcoming payments of contributions, arrears of penalties and fines, or return to the payer of contributions (clauses 1.1 and 14 of Article 78 of the Tax Code of the Russian Federation) . To offset and return the overpayment, you must: But these rules apply only to contributions for periods starting from 2017.

Overpayment of contributions that arose before 2017 can only be returned (Part 1, Article 21 Federal Law dated 07/03/2016 No. 250-FZ “On amendments to certain legislative acts of the Russian Federation and the recognition as invalid of certain legislative acts (provisions of legislative acts) of the Russian Federation in connection with the adoption of the Federal Law “On Amendments to Parts One and Two of the Tax Code of the Russian Federation in connection with the transfer to tax authorities of powers to administer insurance contributions for compulsory pension, social and medical insurance”, hereinafter referred to as Law No. 250-FZ).

You should apply for a refund of the overpayment (letters from the Ministry of Finance of Russia dated 06/09/2017 No. 03-15-05/36284, dated 04/04/2017 No. 03-15-05/19760 and No. 03-15-05/19746, dated 03/06/2017 No. 03 -15-05/12706):

on contributions to compulsory insurance in case of temporary disability and in connection with maternity - in the Social Insurance Fund of the Russian Federation;
for contributions to compulsory pension insurance and compulsory health insurance - to the Pension Fund of the Russian Federation.

An application for refund of the overpayment can be submitted within three years from the date of payment of the specified amount. This follows from Art. 20 of Law No. 250-FZ and Part 13 of Art. 26 of the Federal Law of July 24, 2009 No. 212-FZ “On insurance contributions to the Pension Fund of the Russian Federation, the Fund social insurance Russian Federation, Federal Fund compulsory health insurance."

For your information

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When transferring powers to administer insurance premiums from funds tax office the technical transfer of information from the Pension Fund of the Russian Federation and the Federal Social Insurance Fund of the Russian Federation about the existing debt and the measures taken to collect it took considerable time. As a result, a number of submitted materials have currently missed the deadline for the undisputed collection of insurance premiums. In this regard, the Federal Tax Service of the Russian Federation, in a letter dated April 10, 2017 No. SA-4-7/6772@, indicated to the tax authorities, in case of missing deadlines for indisputable collection, of the need to file applications for the collection of insurance premiums in court.

Please note that the decision to return excess amounts is made only if the payer has no debt before 2017 (Part 3 of Article 21 of Law No. 250-FZ, letter of the Ministry of Finance of Russia dated March 1, 2017 No. 03-02-07/2/11564) .

The decision to return the amounts of overpaid (collected) insurance premiums, penalties and fines is made within 10 working days from the date of receipt of the relevant application (Part 1, Article 21 of Law No. 250-FZ). If the policyholder submits an updated calculation - within 10 working days from the date of completion desk audit the specified calculation (part 2 of article 21 of Law No. 250-FZ, clause 5.3 of the letter of the Federal Tax Service of Russia No. BS-4-11/1304@, Pension Fund of the Russian Federation No. NP-30-26/947, FSS of the Russian Federation No. 02-11-10/ 06-308-P dated 01/26/2017).

For your information

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Updated calculations for insurance premiums for periods up to 2017 are submitted to the Pension Fund of the Russian Federation and the Federal Insurance Fund of the Russian Federation in the manner in force before the specified date (Article 23 of Law No. 250-FZ, letter of the Federal Tax Service of Russia dated April 20, 2017 No. BS-4-11/7552@ ).

The Fund decides to return without taking into account the amounts of insurance premiums received after January 1, 2017, since these amounts are subject to desk and on-site inspections conducted by tax authorities (PFR letter No. NP-30-26/5935 dated April 26, 2017).

For your information

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The legislation does not provide for the offset of amounts of overpaid insurance premiums (penalties and fines) before 2017 to pay off arrears on contributions accrued in 2017. And vice versa: it will not be possible to offset the overpayment of contributions (penalties and fines) generated in 2017 against the repayment of arrears for periods before 2017 (letter of the Federal Tax Service of Russia dated April 10, 2017 No. GD-4-8/6690 and the Ministry of Finance of Russia dated 03/01/2017 No. 03-02-07/2/11564).

The next day after the decision on the return is made, the fund sends it to the appropriate tax authority (Part 4, Article 21 of Law No. 250-FZ). Tax officials actually return the overpayment to the payer (letter of the Ministry of Finance of Russia dated May 24, 2017 No. 03-15-06/31934).

Please note: the law does not provide for the payment of interest to insurance premium payers for violations deadline refund of amounts of overpaid (collected) contributions, penalties and fines for periods before 2017 (letter of the Ministry of Finance of Russia dated March 1, 2017 No. 03-02-07/2/11564).

Application for return to the Pension Fund

Refunds of overpayments of insurance premiums for compulsory pension insurance and compulsory health insurance for periods before 2017 are carried out by the Pension Fund.

The recommended application form (see a sample of its completion in Example 1) for the return of contributions is given in the information of the Pension Fund of the Russian Federation “On the return of amounts of overpaid (collected) insurance premiums for periods expired before January 1, 2017.” Please note that in order to return the overpayment of additional contributions (penalties and fines) paid by organizations employing the labor of flight crew members of civil aviation aircraft and the coal industry, Pension Fund A different application form is recommended.

Application for return to the FSS of the Russian Federation

Refunds of overpaid and collected contributions for compulsory insurance in case of temporary disability and in connection with maternity for periods before 2017 are carried out by the Federal Social Insurance Fund of the Russian Federation.

An application for a refund of contributions is drawn up according to Form 23-FSS of the Russian Federation (see example of filling in Example 2), approved by Order of the FSS of the Russian Federation dated February 17, 2015 No. 49 “On approval of document forms used when offsetting or returning amounts of overpaid (collected) insurance contributions, penalties and fines to the Social Insurance Fund of the Russian Federation" (hereinafter referred to as Order No. 49).

Example 1

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Please note that this form is not used when offsetting or returning contributions, penalties, fines for compulsory social insurance against industrial accidents and occupational diseases (clause 3 of Order No. 49). In this case, you must use Form 23-FSS of the Russian Federation, approved by Order of the FSS of the Russian Federation dated November 17, 2016 No. 457 “On approval of document forms used when offsetting or returning amounts of overpaid (collected) insurance contributions for compulsory social insurance against accidents at work and occupational diseases, penalties and fines to the Social Insurance Fund of the Russian Federation.”