What is the percentage for compulsory health insurance? Insurance premiums: who, when, how much. Deadline for payment of fixed individual entrepreneur contributions

General provisions

Insurance premiums is a fee that organizations and individual entrepreneurs in Russia are required to pay. They have been introduced since 2010, when they replaced the single social tax (UST).

Until 2017, insurance premiums were not formally included in tax system Russia, but have always played a vital role in the compulsory social insurance system of our country. Their payment ensures the right to receive financial support during retirement, pregnancy and in the event of the birth of a child, or illness. Right to receive free medical care is also inextricably linked with the payment of insurance premiums.

Now tax authorities monitor compliance by policyholders with legislation on taxes and fees within the framework of desk and on-site inspections. However, the FSS checks whether contributions for injuries have been calculated and transferred correctly, and whether benefits have been paid correctly, as before. The changes are provided for by Federal Law No. 243-FZ of July 3, 2016.

Insurance premiums include:

Insurance contributions for compulsory pension insurance (OPI). They have been listed in the Federal Tax Service since 2017.
Insurance premiums for mandatory social insurance for temporary disability and in connection with maternity. They are transferred, as before, to the Social Insurance Fund of the Russian Federation.
Insurance premiums for mandatory health insurance(OMS). They have been transferred to the Federal Tax Service since 2017.

There are also so-called injury contributions (insurance contributions for compulsory social insurance against industrial accidents and occupational diseases), however, they are regulated by another federal law and stand somewhat apart. A separate material in ours is devoted to contributions for injuries.

Basis and legal basis

Issues of insurance premiums were previously regulated by a number of federal laws. Fundamental among them was Federal Law No. 212-FZ of July 24, 2009, which became invalid due to amendments to the Tax Code.

Now the norms of the Tax Code of the Russian Federation apply to the calculation and payment of insurance premiums. Dedicated to insurance premiums new section 11 and chapter 34 of the Code.

Since 2017, tax authorities:

With regard to insurance premiums for periods expired before 2017, the Pension Fund and the Social Insurance Fund continue to conduct inspections and identify the presence of arrears.

The Tax Code in Article 8 establishes the concept of insurance premiums - this obligatory payments for compulsory pension insurance, compulsory social insurance in case of temporary disability and in connection with maternity, for compulsory medical insurance, levied on organizations and individuals for the purpose of financial security implementation of the rights of insured persons to receive insurance coverage for the corresponding type of compulsory social insurance.

Insurance contributions are also recognized as contributions collected from organizations for the purpose of additional social security for certain categories of individuals.

Tax Code of the Russian Federation in latest edition sets:

general conditions for establishing insurance premiums (Article 18.2 of the Tax Code of the Russian Federation);
circle of contribution payers (Article 419 of the Tax Code of the Russian Federation);
obligations of payers (Article 23 of the Tax Code of the Russian Federation);
the procedure for calculating insurance premiums (Article 52 of the Tax Code of the Russian Federation);
taxable object and base (Articles 420 and 421 of the Tax Code of the Russian Federation);
tariffs of insurance premiums (Articles 425-429 of the Tax Code of the Russian Federation);
the procedure for paying insurance premiums (Article 431 of the Tax Code of the Russian Federation);
liability for violation of legislation on insurance premiums and other issues.

Payers of insurance premiums

According to Article 419 of the Tax Code of the Russian Federation, payers of contributions are persons making payments and other remuneration individuals:

organizations;
individual entrepreneurs;
individuals who are not individual entrepreneurs.

Contributions are also paid by individual entrepreneurs, lawyers, mediators, notaries engaged in private practice, arbitration managers, appraisers, patent attorneys and other persons engaged in activities established by law. Russian Federation private practice. These are payers who do not make payments or other remuneration to individuals. A separate material is devoted to them in the tax reference book.

If the payer belongs to several categories simultaneously, he calculates and pays insurance premiums separately for each basis.

Object of taxation of insurance premiums

Tax Code in Art. 420 provides rules for determining the object of taxation of insurance premiums in three cases.

For organizations and individual entrepreneurs making payments in favor of individuals subject to compulsory social insurance in accordance with federal laws on specific types of compulsory social insurance, the object of taxation is payments and other remuneration accrued:

within the framework of labor relations and civil contracts, the subject of which is the performance of work and the provision of services;
under copyright contracts in favor of the authors of works;
under agreements on the alienation of the exclusive right to works of science, literature, art, publishing license agreements, license agreements on granting the right to use works of science, literature, art;

For individuals not recognized as individual entrepreneurs, the objects of taxation are:

payments and other remuneration under employment contracts and civil contracts, the subject of which is the performance of work, provision of services paid by payers of insurance premiums in favor of individuals (with the exception of remunerations paid to individual entrepreneurs, lawyers, notaries and other persons engaged in private practice). The concepts of the object of taxation for these payers were transferred from Federal Law N 212-FZ, no longer in force.

New in the Tax Code is the allocation of a separate object for individual entrepreneurs, lawyers, notaries and other persons engaged in private practice. This:

the minimum wage established at the beginning of the corresponding billing period, and if the amount of income of such a payer for billing period exceeds 300,000 rubles, his income is also considered subject to insurance premiums.

What payments are not subject to insurance premiums:

Payments and other remuneration within the framework of civil contracts, the subject of which is the transfer of ownership, and contracts related to the transfer of property for use (except for contracts of author's order, contracts for the alienation of the exclusive right to works of science, literature, art, publishing licenses contracts, licensing agreements on granting the right to use works of science, literature, art). These are contracts of purchase and sale, lease, loan, borrowing, etc.
Payments to a foreign citizen or stateless person on the basis of an employment contract, according to which the person’s place of work is separate division Russian organization outside the Russian Federation, or a civil contract for the performance of work (provision of services), the execution of which also takes place outside the territory of the Russian Federation.
Payments to reimburse a volunteer’s expenses within the framework of the execution of a civil contract concluded in accordance with Federal Law No. 135-FZ of August 11, 1995 “On Charitable Activities and Charitable Organizations,” with the exception of food expenses in an amount exceeding the daily allowance.
Payments to foreign citizens and stateless persons under employment contracts or under civil law contracts in connection with the preparation and holding of the 2018 FIFA World Cup and the 2017 FIFA Confederations Cup in the Russian Federation. Payments made to volunteers under civil law contracts that are concluded with FIFA to reimburse the expenses of volunteers in connection with the execution the said agreements in the form of payment for the costs of processing and issuing visas, invitations and similar documents, payment of travel costs, accommodation, meals, sports equipment, training, communication services, transportation, and others.

The list of amounts not subject to insurance premiums, given in Article 422 of the Tax Code of the Russian Federation, is slightly different from the list that was enshrined in Art. 9 of Federal Law N 212-FZ.

Previously, employer contributions paid in accordance with the legislation of the Russian Federation on additional insurance were not subject to insurance premiums. social security certain categories of employees, in the amount of paid contributions. In the new list, such employer contributions are not mentioned, which means that contributions will have to be deducted from their payment.

The second change is that previously, when payers paid for travel expenses of employees, per diem allowances were not subject to insurance premiums, regardless of the amount. Now, when payers pay expenses for business trips, daily allowances will not be subject to insurance contributions, only those provided for in paragraph 3 of Art. 217 Tax Code of the Russian Federation.

The third change: among payments not subject to insurance premiums, payments to guardians were previously mentioned, but there was no indication of the conditions for such payments. Now there is a rule that the amount of one-time financial assistance provided to guardians when establishing guardianship over a child, paid during the first year after the establishment of guardianship, but not more than 50 thousand rubles, is not subject to insurance contributions. for each child.

The following are not subject to insurance premiums under Article 422 of the Tax Code of the Russian Federation:

State benefits, including unemployment benefits, as well as benefits and other types of compulsory insurance coverage for compulsory social insurance.
All types of compensation payments (within the limits established in accordance with the legislation of the Russian Federation) - the article provides an exhaustive list of them.
Amounts of one-time financial assistance to employees in connection with natural disaster(emergency circumstances, terrorist attacks); with the death of a family member; upon the birth (adoption) of a child or the establishment of guardianship, but not more than 50,000 rubles for each child.
Income of communities of indigenous peoples of the North, Siberia and the Far East from the sale of products obtained as a result of their management traditional types fishing (except for remuneration of workers).
Amounts of insurance payments (contributions) for compulsory insurance of employees carried out by the payer in the manner established by the legislation of the Russian Federation, amounts of payments under voluntary contracts personal insurance employees, concluded for a period of at least one year, the amount of payments under contracts for the provision of medical services employees, concluded for a period of at least one year, the amount of payments under voluntary personal insurance contracts for employees, concluded exclusively in the event of the death of the insured person and (or) harm to the health of the insured person, as well as the amount of pension contributions of the payer under non-state pension agreements.
Employer contributions to funded pension in the amount of paid contributions, but not more than 12,000 rubles per year per each employee in whose favor the employer’s contributions were paid.
The cost of travel for employees to and from the vacation destination and the cost of luggage weighing up to 30 kilograms, paid by the payer of insurance premiums to persons working and living in the Far North.
Amounts paid to individuals by election commissions, referendum commissions, as well as from the election funds of candidates for the position of President of the Russian Federation, candidates for State Duma deputies, candidates for deputies of the legislative (representative) body of state power of a constituent entity of the Russian Federation, candidates for positions in other government agency subject of the Russian Federation for the performance by these persons of work directly related to the conduct of election campaigns and referendum campaigns.
Price uniforms and uniforms issued to employees in accordance with the legislation of the Russian Federation, as well as government employees federal bodies government authorities free of charge or with partial payment and remaining for their personal permanent use.
The cost of travel benefits provided by the legislation of the Russian Federation separate categories workers.
Financial assistance to employees up to 4,000 rubles. per person per calendar year.
Amounts of training fees for employees in basic professional fields educational programs and additional professional programs.
Reimbursement of employee expenses for paying interest on a loan for the purchase or construction of housing.
Amounts monetary allowance, food and clothing support in connection with the performance of duties military service and services in the specified bodies in accordance with the legislation of the Russian Federation.
All types of payments and rewards under civil contracts, including copyright contracts, in favor of foreign citizens and stateless persons temporarily staying in the territory of the Russian Federation.
Daily allowances for business trips provided for in paragraph 3 of Article 217 of the Tax Code of the Russian Federation, as well as actually incurred and documented targeted expenses for travel to the destination and back.
Expenses of members of the board of directors or members of another similar body of the company in connection with their arrival to participate in its meeting.

Base for calculating insurance premiums

How is the base for calculating contributions determined in 2017?

The base for calculating insurance premiums for payers making payments and other remuneration to individuals is determined by Article 421 of the Tax Code of the Russian Federation as the amount of payments and other remuneration provided for in paragraph 1 of Art. 420 of the Tax Code of the Russian Federation, accrued by payers of insurance premiums for the billing period in favor of individuals (except for amounts not subject to insurance premiums specified in Article 422 of the Tax Code of the Russian Federation).

The base for calculating insurance premiums is determined separately for each individual from the beginning of the billing period after each calendar month on a cumulative basis.

When calculating the base, remuneration paid both in cash and in in kind. The base for payments in kind is defined as the cost of goods (work, services) received by an individual.

Limit amount of payments for calculating contributions

In 2017, the size of the maximum base for calculating insurance premiums is provided separately for insurance premiums for compulsory pension insurance and insurance for temporary disability and maternity. To calculate insurance premiums for compulsory medical insurance limit value no base provided.

The maximum value of the base for calculating insurance premiums is established taking into account increasing factors for each year from 2017 to 2021. In 2017, its value is:

for calculating insurance premiums for temporary disability and in connection with maternity - 876,000 rubles;
for calculating insurance premiums for compulsory pension insurance - 755,000 rubles.

The size of the maximum base for calculating insurance premiums is rounded to the nearest thousand rubles. In this case, the amount of 500 rubles or more is rounded up to the full thousand rubles, and the amount less than 500 rubles is discarded.

Payments when calculating the base relating to an author's order agreement, an agreement on the alienation of the exclusive right to works of science, literature, art, etc. is defined as the amount of income received under these contracts, reduced by the amount actually produced and documented confirmed expenses associated with the extraction of such income.

If such expenses cannot be documented, they are accepted for deduction in the following amounts (as a percentage of the amount of accrued income):

for the creation of literary works, including for theatre, cinema, stage and circus - 20 percent;
for the creation of artistic and graphic works, photographs for printing, works of architecture and design - 30 percent;
for the creation of works of sculpture, monumental and decorative painting, decorative and decorative art, easel painting, theatrical and film set art and graphics, made in various techniques - 40 percent;
for the creation of audiovisual works (video, television and films) - 30 percent;
for the creation of musical stage works (operas, ballets, musical comedies), symphonic, choral, chamber works, works for brass band, original music for cinema, television, video films and theatrical productions - 40 percent;
for the creation of other musical works, including works prepared for publication - 25 percent;
for the performance of works of literature and art - 20 percent;
for the creation of scientific works and developments - 20 percent;
for discoveries, inventions and the creation of industrial designs (percentage of the amount of income received in the first two years of use) - 30 percent.

Billing and reporting periods

According to Article 423 of the Tax Code of the Russian Federation, the calculation period is a calendar year. Reporting periods are the first quarter, half a year, nine months calendar year.

Date of payments and other rewards

For organizations and individual entrepreneurs:

the day of accrual of payments and other remunerations in favor of the employee (individual in whose favor payments and other remunerations are made).

For individuals not recognized as individual entrepreneurs:

the day of payments and other remuneration in favor of an individual.

Insurance premium rates in 2017

If an organization does not have the right to apply reduced tariffs, then it charges contributions at the basic tariffs. They are indicated in Art. 426 Tax Code of the Russian Federation.

Tariffs of insurance premiums for payments to employees not exceeding the maximum base:

For compulsory pension insurance (OPI) - 22%;
For insurance for temporary disability and in connection with maternity (VNIM) - 2.9%;
For compulsory health insurance (CHI) - 5.1%.

Tariffs of insurance premiums for payments to an employee in the part exceeding the maximum base:

For compulsory pension insurance - 10%;
For compulsory health insurance - 5.1%.

Reduced contribution rates are established, in particular, for the following categories of organizations:

IT organization (Tariffs: OPS - 8%, VNiM - 2%, compulsory medical insurance - 4%);
An organization on the simplified tax system that conducts preferential activities according to paragraphs. 5 p. 1 art. 427 of the Tax Code of the Russian Federation (Tariffs: OPS - 20%, VNiM - 0%, compulsory medical insurance - 0%);
Pharmacy on UTII in relation to payments to employees engaged in pharmaceutical activities (Tariffs: OPS - 20%, VNiM - 0%, compulsory medical insurance - 0%).

Organizations whose annual income does not exceed 79 million rubles have the right to apply a reduced tariff.

Contributions to OPS according to additional tariffs are accrued to organizations that have employees engaged in work that give the right to early assignment of an insurance pension (listed in clauses 1 - 18, part 1, article 30 of Law N 400-FZ). This is indicated by Art. 428 of the Tax Code of the Russian Federation, Letters of the Ministry of Finance dated November 16, 2016 N 03-04-12/67082, Ministry of Labor dated February 25, 2014 N 17-3/B-76.

Insurance premiums paid by payers who do not make payments or other remuneration to individuals

Individual entrepreneurs, lawyers, notaries engaged in private practice, who do not make payments or other remuneration to individuals, pay contributions for themselves in fixed amounts.

They pay contributions for disability and maternity to the budget of the Social Insurance Fund of the Russian Federation on a voluntary basis.

Payment of fees. Reporting on insurance premiums

Payment of contributions by employers

Payment of insurance premiums from payments to individuals assumes that during the billing period (year) it is necessary to calculate and pay contributions in the form of monthly mandatory payments.

At the end of each reporting period - the first quarter, half a year, 9 months, calendar year - you need to summarize the payment of insurance premiums: fill out and submit calculations for accrued and paid premiums for these periods.

At the same time, it is necessary to keep records of accrued payments and contributions for each employee.

Monthly obligatory payment has been paid since 2017 to the Federal Tax Service for all employees in the total amount (except for the contribution to the Social Insurance Fund). The amounts of monthly mandatory payments must be transferred in rubles and kopecks.

Monthly mandatory payments for insurance premiums must be paid no later than the 15th day of the month following the month for which they were accrued. If the last day of payment falls on a non-working day, deadline payment will be the next business day.

Reporting on insurance premiums

On January 1, 2017, new rules for reporting insurance premiums came into force.

Starting from the 1st quarter of 2017, you must submit a new unified calculation of insurance premiums to your tax office. It combines data from four reports to the funds at once: RSV-1 PFR, 4 - FSS, RSV-2 PFR and RV-3 PFR. The calculation, format and procedure for filling out are approved by Order of the Federal Tax Service of Russia dated October 10, 2016 N ММВ-7-11/551@.

Important! The deadline for submitting calculations has changed.

Calculation of contributions for compulsory pension insurance, compulsory social insurance in case of temporary disability and in connection with maternity, compulsory medical insurance must be submitted to tax authority once a quarter no later than the 30th day of the month following the billing (reporting) period (clause 7 of Article 431 of the Tax Code of the Russian Federation). The innovation is due to the fact that the Tax Code of the Russian Federation has been supplemented with provisions on the collection of insurance premiums (except for contributions for injuries).

The deadline for paying contributions remains the same - the 15th day of the month following the month for which they were accrued.

The changes are provided for by Federal Law No. 243-FZ of July 3, 2016.

Note! Behind late delivery Inspectors fine the calculation of contributions under Art. 119 of the Tax Code of the Russian Federation, the minimum fine is 1,000 rubles.

Personalized accounting

Deadlines for submitting reports on personalized accounting - new in 2017

On January 1, 2017, the law on new deadlines for filing personalized reports came into force.

Deadline for submitting monthly personalized reporting ( form SZV-M) was moved from the 10th to the 15th of the month following the reporting month.

In addition, the data that employers, according to the old rules, submitted once a quarter as part of RSV-1, now needs to be sent to the Pension Fund annually (no later than March 1 of the next year). An exception is information about the amount of income subject to contributions to compulsory pension insurance and their size. The frequency of submission of this information remains the same, but it is required to submit it to the tax authority.

The changes are provided for by Federal Law No. 250-FZ of July 3, 2016.

A fine has been introduced for the fact that personalized accounting information was not submitted to in electronic format. If the policyholder is required to provide personalized accounting information in electronic form, then failure to fulfill this obligation will entail a fine of 1,000 rubles.

A statute of limitations has been established for prosecution - the territorial body of the Pension Fund of the Russian Federation will be able to prosecute for an offense in the field of personalized accounting only if less than three years have passed from the date on which it became known.

Reporting forms for personalized accounting

Form SZV-M for submitting information about insured persons. Approved by Resolution of the Pension Fund Board of February 1, 2016 N 83p.
Form for calculating insurance premiums. The procedure for filling out and the format for presenting the calculation in electronic form approved by Order of the Federal Tax Service of Russia dated October 10, 2016 N ММВ-7-11/551@. The form is applied starting with the submission of calculations for insurance premiums for the 1st quarter of 2017 (Article 423 of the Tax Code of the Russian Federation, paragraph 2 of Order of the Federal Tax Service of Russia dated October 10, 2016 N ММВ-7-11/551@).
Data on the length of service of employees. They should be submitted to the Pension Fund of Russia at the place of registration in a form approved by the Pension Fund (clause 2 of Article 8, clauses 1, 2 of Article 11 of the Law on Personalized Pension Accounting). For the first time in this order, information about the length of service is submitted for 2017 no later than March 1, 2018.
Form SPV-2, required for submitting information about insurance experience the insured person for the purpose of establishing a labor pension. The form itself and instructions for filling it out were approved by Resolution of the Pension Fund Board of June 1, 2016 N 473p. The information must be submitted to the territorial body of the Pension Fund of the Russian Federation within three calendar days from the day on which such person applied to submit it.
Form SZV-K. The form and rules for filling it out were approved by Resolution of the Pension Fund Board of June 1, 2016 N 473p. Information about work experience of the insured person for the period before registration in the compulsory pension insurance system (before 01/01/2002) are submitted to the territorial body of the Pension Fund of the Russian Federation at the request of the Pension Fund of the Russian Federation.
Insurance premiums: what's new in 2017?

From January 1, 2017, the collection of insurance premiums, except for contributions for injuries, is regulated by the Tax Code of the Russian Federation. Now tax authorities monitor compliance by policyholders with legislation on taxes and fees.
New section 11 and chapter 34 of the Tax Code are devoted to insurance premiums.
Since 2017, tax authorities:
- control the completeness and timeliness of payment of insurance premiums accrued according to the new rules;
- accept and check reports starting with the calculation of insurance premiums for the first quarter of 2017;
- collect arrears, penalties and fines on insurance premiums, including for 2016 and previous periods.
Let us list the changes in insurance premiums that resulted from the key change in legislation.
- The maximum base for sick leave and pension contributions has been increased.
  The maximum base for contributions to compulsory social insurance in case of illness and in connection with maternity is 755,000 rubles, and for contributions to compulsory pension insurance - 876,000 rubles. For 2016, the limits were set at 718,000 rubles and 796,000 rubles, respectively.
  In 2017, contributions in case of temporary disability and in connection with maternity are not accrued for amounts of payments and other remuneration exceeding the maximum base value. And here pension contributions after the limit is exhausted, they are charged at a lower rate - not 22%, but 10%. The same rules were actually in effect last year. The changes are provided for by Decree of the Government of the Russian Federation dated November 29, 2016 N 1255.
  For medical contributions the base limit has not been established since 2015. These contributions are subject to payments, regardless of their amount, on an accrual basis from the beginning of the year.
- At desk audit the inspection has the right to request data on amounts not subject to insurance premiums.
  Carrying out a desk audit of the calculation of insurance premiums, the inspectorate can now request from a legal entity information and documents that confirm the validity of reflecting amounts not subject to contributions, as well as information and documents that confirm the validity of the application of reduced contribution rates (clause 8.6 of Article 88 of the Tax Code of the Russian Federation) .
  According to the rules in force until 2017, similar powers were vested in the Pension Fund and the Social Insurance Fund. However, from periods beginning no earlier than 2017, according to general rule desk audits of contributions are carried out by tax authorities, guided by the requirements of the Tax Code of the Russian Federation, and funds check past periods. Until January 1, 2017, the Tax Code of the Russian Federation allowed the inspection to request documents and information during a desk audit only in certain cases. For example, when a legal entity applied a benefit for the tax being audited. The changes are provided for by Federal Law No. 401-FZ of November 30, 2016.
- Insurance premiums that an organization must pay to the budget can be transferred by anyone.
  Since 2017, Article 45 of the Tax Code of the Russian Federation has been supplemented with clause 9, according to which insurance premiums are subject to the provision of the Code that another person can contribute the amount to the budget for the payer. We believe that the same rule applies when paying penalties and fines.
  Important! The innovations do not affect contributions for injuries, as well as penalties and fines for them, since the Tax Code of the Russian Federation does not apply to these payments. The now repealed Law on Insurance Contributions did not establish such a payment procedure. Therefore, we believe that the changes apply to the payment of contributions for periods starting before 2017, if in fact cash listed in 2017. The changes are provided for by Federal Law No. 401-FZ of November 30, 2016.
- Business trip around Russia: paying daily allowances over 700 rubles has become even less profitable.
  A rule has appeared in the Tax Code of the Russian Federation, from which it follows that for daily allowances over 700 rubles per day of travel in Russia and over 2,500 rubles per day of a business trip abroad, insurance premiums must be charged (clause 2 of Article 422 of the Tax Code of the Russian Federation). According to the repealed Law on Insurance Contributions, daily contributions were not subject to daily contributions. The Pension Fund of the Russian Federation and the Social Insurance Fund noted that contributions are not calculated on daily allowances that are paid according to the standards established in the collective agreement or local act. The change does not affect contributions for injuries. The Work Accident Insurance Act has not been amended to limit non-taxable amount daily allowance. The changes are provided for by Federal Law No. 243-FZ of July 3, 2016.
- New rules for submitting reports on insurance premiums have come into force.
  Calculation of contributions for compulsory pension insurance, compulsory social insurance in case of temporary disability and in connection with maternity, compulsory medical insurance must be submitted to the tax authority once a quarter no later than the 30th day of the month following the billing (reporting) period (clause 7 Article 431 of the Tax Code of the Russian Federation).
  From the clarification of the FSS it follows that the calculation must be submitted for periods beginning no earlier than January 1, 2017. Reporting on contributions, including updated ones, for earlier periods is submitted according to the old rules. They are as follows: the electronic 4-FSS must be submitted to the territorial body of the FSS no later than the 25th day, the paper one - no later than the 20th day of the month after the reporting period. RSV-1 in electronic form should be sent to the territorial body of the Pension Fund no later than the 20th day, in paper form - no later than the 15th day of the second month following the reporting period.
  The deadline for paying contributions remains the same - the 15th day of the month following the month for which they were accrued. The changes are provided for by Federal Law No. 243-FZ of July 3, 2016.
Innovations in 2017 in the field of personalized accounting:
- The deadline for submitting SZV-M has been extended.
  The SZV-M form is submitted no later than the 15th day of the next month, and not the 10th, as provided for in the Law on Personalized Accounting.
- A separate report on the length of service of insured persons is provided.
  The length of service of insured persons must be reported to the Pension Fund separately, and not as part of RSV forms-1. The form must be submitted no later than March 1 of the year following the reporting year. If this rule is violated, the fine will be 500 rubles for each insured person.
- A fine has been introduced for the fact that personalized accounting information is not submitted electronically.
  If the policyholder is required to provide personalized accounting information in electronic form, then failure to fulfill this obligation will entail a fine of 1,000 rubles.
- A statute of limitations has been established for prosecution.
  The territorial body of the Pension Fund of Russia will be able to prosecute for an offense in the field of personalized accounting only if less than three years have passed from the date on which it became known.

Existing legal norms that apply in the field of taxation when determining insurance transfers to individual funds determine the values of the marginal base. They are valid only when determining amounts in the Pension Fund and the Social Insurance Fund. Such indicators are not provided for the FFOMS. Since January, a new maximum base value for the calculation of insurance premiums in 2018 has been established.

The maximum value of the base for calculating insurance premiums is the limit of the calculated contributions for the employee, starting from which either a zero or a reduced rate for insurance contributions is used. The maximum value applies to payments to each employee.

The Tax Code establishes that income accrued to an employee in the form of wages and other amounts, payments of which the employer makes in favor of employees, are subject to inclusion in the base for insurance contributions. Calculation is the responsibility of the enterprise established regulations, and is carried out at the expense of his expenses.

Up to a certain point, the rule applies: the higher the salary, the more the employer must send to the Pension Fund and other funds. If the salary amount crosses the base limit, then there is a decrease in the expenses of business entities for compulsory insurance. That is, insurance premium rates in this case are regressive.

The use of a marginal base encourages employers not to hide increased salary people working at the enterprise. Under such conditions they comply current legislature and save their money.

The use of the maximum base for insurance premiums is enshrined in the Tax Code of the Russian Federation. Currently, the insurance rates in the Pension Fund are 22%, in the Social Insurance Fund - 2.9%.

When an employee’s salary cumulatively, starting from the first days of the year, exceeds the established this year limit, then the rates take values of 10% and 0%, respectively, in relation to amounts above these limits.

For preferential tariffs, both rates are equal to 0%. Such benefits are listed in the Tax Code of the Russian Federation. These include, for example, application of the simplified tax system for the type of activity specified in the code, the income from which has a share of more than 70%.

Attention! Limits are not determined for contributions to health insurance, as well as for contributions determined according to additional tariffs. Also, these limits are not determined for injury contributions.

When filling out the calculation of insurance premiums, it is necessary to separately highlight the amounts of transfers within the limits maximum values bases, and their values beyond it. In this case, the reflection in the report occurs twice - in total amounts in the calculation itself, indicating the summed excess values for all employees, as well as in the information for each such employee.

What's new in 2019

The maximum amount for insurance amounts is approved for each year.

By Government Decree No. 1426 of November 28, 2018, its indicator for 2019 was approved in the following amount:

for pension amounts in the amount of 1,150,000 rubles;
for social - 865,000 rubles.

In the previous year 2018, the corresponding maximum amounts were in force for the Pension Fund of the Russian Federation - 1,021,000 rubles, for the Social Insurance Fund in relation to disability and maternity insurance - 815,000 rubles.

Attention! In 2019 interest rates will not increase, they remain the same. Thus, we will transfer 22% to the Pension Fund until established limit, after 10%; in medical insurance – 5.1% and in social insurance – 2.9%.

Table: maximum base for calculating insurance premiums in 2019

In 2019, it is necessary when determining the base for insurance amounts, provided for by law V mandatory, use the following maximum values:

Example of applying the new limit value base

Let's look at an example of how to use maximum base for insurance premiums . Let us assume that the employee has a salary of 112,000 rubles. They worked all the months according to the report card in full.

How much should individual entrepreneurs pay for themselves?

First, about the amount of contributions that every entrepreneur must make for himself in 2018, even if he does not conduct real activities or has no income from the business. The formula for calculating these amounts has changed compared to previous years. Now contributions are no longer tied to the minimum wage, which shows rapid and significant growth - from 7,500 rubles at the beginning of 2017 to 9,485 rubles at the beginning of 2018.

It is expected that the minimum wage will be equal to the minimum living wage already to . If we take into account that this amount is 11,163 rubles, then the previous linking of the amount of insurance premiums to minimum wage would cause a sharp increase in payments to individual entrepreneurs for themselves. To prevent this, the Government decided to establish a fixed amount of insurance premiums for 2018.

Law No. 335-FZ dated November 27, 2017 amended the provisions of Article 430 of the Tax Code of the Russian Federation, establishing insurance premiums for individual entrepreneurs for 2018 in a fixed amount:

for compulsory pension insurance - 26,545 rubles;
for compulsory health insurance - 5,840 rubles.

Thus, each entrepreneur will have to pay for himself in 2018 at least 32,385 rubles, which, compared to previous year, means an increase of 4395 rubles. If the entrepreneur was not registered in this capacity for the entire year, then annual amount recalculated accordingly.

The rule for calculating the additional contribution for income over 300,000 rubles per year has not changed: as before, 1% of the amount above the limit is charged for pension insurance. The limit on the amount of contributions an entrepreneur can make for his or her pension insurance also continues to apply. The maximum contributions to the Pension Fund in 2018 for individual entrepreneurs for themselves are 212,360 rubles: based on 8 * 26,545 * 12 months * 26%. Individual entrepreneurs pay contributions to their social insurance on their own voluntarily.

The table shows the obligatory payments of an entrepreneur in 2018, calculated according to the new law

The deadlines for payment of individual entrepreneur payments have partially changed: a fixed amount of 32,385 rubles must be paid no later than December 31, 2018, and the additional 1% contribution can now be paid later - until July 1, 2019, and not until April 1, as before.

IP Sergienko A.M. received an income of 1.3 million rubles in 2018.The additional contribution to pension insurance will be ((1,300,000 - 300,000) * 1%) = 10,000 rubles. That is, in total IP Sergienko A.M. must pay for himself with such income 42,385 rubles. At the same time, a fixed amount of 32,385 rubles must be transferred no later than 12/31/18, and 10,000 rubles can be paid both in 2018 and before 07/01/19.

For the convenience of paying taxes and insurance premiums, we recommend opening a current account. Moreover, now many banks offer profitable terms on opening and maintaining current account.

How much must payers of contributions for employees pay?

According to the new Chapter 34 of the Tax Code of the Russian Federation, payers of insurance premiums (except for individual entrepreneurs without employees, notaries, lawyers engaged in private practice) are also persons making payments and other remuneration to individuals. This category includes:

employers under employment contracts;
customers under civil contracts;
ordinary individuals not registered as individual entrepreneurs.

Payers pay contributions at their own expense and do not deduct them from payments to an individual. Insurance premium rates in 2018 remained at the same level and amounted to general case 30% of employee benefits. In addition, there are some categories of payers for whom the insurance premium rate in 2018 was significantly reduced. In order to be able to make deductions at these reduced rates, the payer must comply with the mandatory conditions of Article 427 of the Tax Code of the Russian Federation.

Decree of the Government of the Russian Federation dated November 15, 2017 No. 1378 established the maximum base for calculating insurance premiums in 2018:

for pension insurance - 1,021,000 rubles;
for compulsory social insurance - 815,000 rubles.

Upon achieving these payments (separately for each employee), the payer pays contributions. If the payer is included in the preferential category, then after reaching the maximum base, contributions for the employee’s pension and social insurance are not paid. As for payments for health insurance, their tariff does not change upon reaching the maximum base.

Insurance premiums in 2018 rates established Tax Code Russian Federation(table of general and reduced tariffs)

	Pension insurance	Social insurance	Health insurance
Policyholders who are not entitled to benefits until the maximum base for calculating premiums is reached		2,9%	5,1%
Policyholders who are not entitled to benefits after reaching the maximum base for calculating premiums			5,1%
1. Organizations and individual entrepreneurs on the simplified tax system, for some types of activities (Article 427 of the Tax Code of the Russian Federation) 2. Pharmacies operating on UTII 3. Individual entrepreneurs on PSN, except for those engaged in trade, catering, rent 4. Non-profit and charitable organizations on the simplified tax system
1. Economic companies and partnerships on the simplified tax system, introducing inventions, patents, samples. 2. Organizations and individual entrepreneurs who have entered into agreements with special economic zones for technical implementation and tourism -new de-tel-no-st	13%	2,9%	5,1%
Accredited IT organizations	8%	2%	4%
Insurers in relation to crew members of ships registered in the Russian International Register of Ships
Participation in the Skol-ko-vo project in Russia
1.Participants of the free economic zone on the territory of the Republic of Crimea and Sevastopol 2. Residents of the territory of rapid socio-economic development 3. Residents of the free port of Vladivostok		1,5%	0,1%

Additionally, a contribution is paid to the Social Insurance Fund for compulsory insurance against accidents at work and occupational diseases (from 0.2% to 8.5%). The deadline for transferring contributions for employees has not changed: no later than the 15th day of the month following the reporting month (clause 3 of Article 431 of the Tax Code of the Russian Federation).

New reporting on contributions

Although since 2017 all functions for monitoring the payment of contributions (except for contributions for injuries) have been transferred to the Federal Tax Service, there remains reporting that must be submitted to the funds.

IN Pension Fund:

monthly - no later than the 15th day of the month following the reporting month (previously it was until the 10th);
once a year, personalized accounting information (SZV-Experience) - no later than March 1, 2019 for 2018.

IN Social Insurance Fund:

updated form, deadlines are the same - no later than the 20th day of the month following reporting quarter(on on paper) and no later than the 25th for electronic reporting(with more than 25 employees).

IN tax office for rent, which combined information that was previously included in the RSV and 4-FSS forms. Hand over single calculation Contributions are due no later than the 30th day following reporting period(clause 7 of article 431 of the Tax Code of the Russian Federation).

Contributions for injuries are funds sent through the Social Insurance Fund to an employee as compensation for harm to health caused in the performance of their work functions.

The employer is obliged to accrue a certain amount monthly in relation to the labor income received by the subordinate. It is influenced by many factors, including:

availability of benefits on insurance premiums for injuries;
Kind of activity;
approved tariffs for insurance premiums for injuries.

Despite the transfer of the bulk of contributions to tax authorities, in 2020 the FSS continues to oversee the contributions in question. Therefore, there are some changes.

Let us recall that the features and rules for deductions for injuries are regulated by Law of 1998 No. 125-FZ.

Which object of taxation

The deductions under consideration are made provided that the employee has concluded:

employment contract (always);
civil contract (when such a condition is stipulated).

The employer contributes With insurance premiums for injuries in 2020, regardless of whether subordinates have citizenship of our country.

Within the framework of the relationship under consideration, the insurer is the Social Insurance Fund, and the policyholder is:

legal entities(regardless of property type);
owner of his own business;
an individual who has signed an employment agreement with another person.

Deductions to the Social Insurance Fund for injuries come from different types receipts: salaries, allowances, bonuses, compensation for unclaimed leave, as well as when issuing wages in products. Exceptions to taxation for injuries are:

government benefits;
payments due upon liquidation of an enterprise or reduction of personnel;
funds received for labor activity in particularly difficult or hazardous conditions;
material aid provided in the event of force majeure;
fees for completing training or advanced training courses, etc.

Which rates for insurance premiums for injuries

The rate for insuring employees against accidents and occupational illnesses associated with production activities, set in the range 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 assigned. All these parameters are established by law.

In total, there are 32 tariffs, formed taking into account different areas of activity (Article 1 of Law No. 179-FZ of 2005). They characterize different degrees of risk and the corresponding percentage of contributions. Tariffs for insurance premiums for injuries in force in 2020 are presented in the table below (in %).

The class to which the activity of an enterprise belongs can be determined using two 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 applying to the FSS.

How much to transfer

Employers must calculate monthly insurance premiums for injuries in 2020, taking into account accruals for the past 30 (31) days. This can be done using the formula:

FEE = B x TARIFF Where:

B– base for contributions for injuries. This is the amount of money received by the employee, on the basis of which the required value is calculated. The legislation does not provide for any restrictions on the amount. The calculation is made as follows:

B = 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-contributory payments.

On a note: when settlements with a person are made in kind, contributions are calculated on sum of money specified in the contract. VAT and excise taxes are also taken into account.

EXAMPLE

The travel agency "Prestige" offers vacationers excursion tickets, as well as places to stay and vehicles. OKVED – 63.30.2. In February 2020, employees were paid a salary in the total amount of 3 million 500 thousand rubles, including financial assistance of 32 thousand rubles. Determine the amount of insurance contributions to the Social Insurance Fund.

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1. Let's calculate the base for calculating contributions:

B = 3,500,000-32,000 = 3,468,000 rubles.

According to the Classification of Activities by Risk, the travel agency "Prestige" is classified in class I of professional risk, which corresponds to a tariff of 0.2%. As a result, deductions for injuries are equal to:

CONTRIBUTIONS = 3,468,000 x 0.2 = 6936 rubles.

The Social Insurance Fund makes allowances or discounts for some enterprises. Therefore, the amount of final contributions may be further increased or decreased.

New data for discounts and allowances in 2020

Employers make “injury” contributions in accordance with insurance rates. However, a discount or surcharge may be applied to the tariff (clause 1, article 22 of the Federal Law of July 24, 1998 No. 125-FZ).

The size of the discount (surcharge) is determined by a formula that involves three indicators:

The ratio of the Social Insurance Fund's expenses for the payment of security for all insured events for the insured and total amount accrued contributions;
Number of insured events per thousand employees;
The number of days of temporary disability for the policyholder per insured event (excluding cases of death).

Average values of these indicators by type economic activity for 2020, approved by Resolution of the Federal Tax Service of the Russian Federation dated May 31, 2017 No. 67. For example, for retail trade in food products, drinks and tobacco products in specialized stores, the indicated values are 0.07, 0.46 and 48.67, respectively.

Which ones are there? benefits on insurance premiums for injuries

Organizations that pay contributions to the Social Insurance Fund on time and do not allow accidents or occupational illnesses to occur may qualify for a discount on contributions for injuries.

Please note that it is no longer possible to receive the benefit for 2020, since the application had to be submitted before November 1, 2017. But it will continue to operate in the future.

The size 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 employees of groups I, II, III, the discount increases to 60%. The law does not require documentary evidence of rights to receive it.

EXAMPLE

Imperial-Stroy LLC offers services in the field of engineering and technical design (OKVED 74.20). The company was given a discount on contributions to the Social Insurance Fund - 25%. In March 2020, the company awarded employees a salary of 320,000 rubles, as well as disabled people of groups I and II - 73,000 rubles. Determine the amount of contributions.

The activities of the company Imperial-Stroy LLC belong to class I of professional risk, for which the tariff is set at 0.2%. Taking into account the 25% discount, the rate will drop to 0.15% (0.2 – 0.2 × 25%).

Accident insurance premiums will be:

1. for the main employees of the LLC:

320,000 × 0.15% = 480 rubles.

1. for disabled workers (0.2 – 0.2 × 60% = 0.08%):

73,000 × 0.08% = 58.4 rubles.

total value:

480 + 58.4 = 538.4 rub.

The accountant of the Imperial-Stroy company must accrue contributions for insurance against accidents and occupational diseases in the amount of 538.4 rubles for March.

Payers of insurance premiums, in accordance with Art. 419 of the Tax Code of the Russian Federation are legal entities - employers making payments wages individuals, as well as Individual entrepreneurs who are obliged to pay both for themselves and for hired workers.

Insurance premiums are transferred to:

compulsory pension insurance (OPI);
compulsory health insurance (MHIF);
compulsory social insurance - for temporary disability, “injuries” (FZ-125) and “maternity”.

List of payments not subject to insurance taxation, contained in Art. 422 of the Tax Code of the Russian Federation.

Expert opinion

Andrey Leroux

More than 15 years of experience Specialization: contract law, criminal law, general theory law, banking law, civil procedure

Basic rates

Enterprises and organizations that do not enjoy the right to preferential (reduced) tariffs make payments according to general tariffs(Article 426 of the Tax Code of the Russian Federation).

The total volume of insurance premiums in 2019 cannot exceed 30%, of which:

Pension Fund – 22% on income up to the maximum base and +10% on income above the base;
Compulsory medical insurance – 5.1% without restrictions on maximum values;
OSS – 2.9% without upper limit restrictions.

The subjects of taxation will be citizens of the Russian Federation; foreigners who legally work on the territory of Russia, but are not highly qualified workers (HQS) and citizens of the EAEU who legally work on the territory of the Russian Federation.

Rates for foreign workers

Insurance premiums paid from the income of foreigners (but not EFES citizens), who are not HQS, legally working in the Russian Federation are:

Mandatory pension insurance – 22% + 10% above the base;
OSS (VNiM) 1.8;

Other fees are not paid.

For foreigners who are HQS:

OPS – 22% + 10% above the base;
OSS (VNiM) – 2.9%.

Other insurance premiums are not paid.

Table 1 - Insurance premiums for individual entrepreneurs “for themselves” in 2019

Reduced insurance premium rates in 2019

Category of beneficiaries	Tariffs in 2019
Companies implementing the results of intellectual activity	Pension Fund – 20% Social Insurance Fund – 2.9% Compulsory medical insurance – 5.1%
Non-profit and charitable organizations simplified	Pension Fund – 20% FSS – 0% Compulsory medical insurance – 0%
Skolkovo residents	Pension Fund – 14% FSS – 0% Compulsory medical insurance – 0%
Residents of special economic zones	Pension Fund – 6% Social Insurance Fund – 1.5% Compulsory medical insurance – 0.1%

Contributions under GPC agreements

From the income of individuals working under a GPC agreement (of a civil nature), contributions are paid only to the Pension Fund and the Federal Compulsory Compulsory Medical Insurance Fund.

In accordance with Chapter 34 of the Tax Code of the Russian Federation, contributions to the Social Insurance Fund in case of temporary disability and in connection with maternity are not accrued, and to the Social Insurance Fund for industrial accidents and occupational diseases - only if this is provided for in the GPC agreement (Paragraph 4, paragraph 1, Article 5 Law No. 125-FZ).

Payments not subject to contributions

Certain types of employee benefits are not subject to insurance premiums. For example, government benefits compensation payments, financial assistance, tuition fees, payments in favor of foreigners, etc. (More details in Chapter 34 of the Tax Code of the Russian Federation).

Payment procedure

Payments are made monthly until the 15th of the following month. If the last day of the payment period falls on a weekend or holiday, payment is postponed to the next working day. You can pay from your current account using payment order or at Sberbank. The tax website also has Personal Area by TIN, where the debt is reflected and you can print a receipt. Or you can get receipts from the tax office.

Month	The amount of salary subject to contributions, cumulatively up to the limit	The amount of the salary subject to contributions on an accrual basis in excess of the limit	Insurance deductions at a rate of 22%	Insurance deductions at a rate of 10%
01.2019	112 000		24 640
02.2018	224 000		24 640
03.2018	336 000		24 640
04.2018	448 000		24 640
05.2018	560 000		24 640
06.2018	672 000		24 640
07.2018	784 000		24 640
08.2018	896 000		24 640
09.2018	1 008 000		24 640
10.2018	1 021 000	99 000	2 860	9 900
11.2018	1 021 000	211 000		11 200
12.2018	1 021 000	323 000		11 200