According to the Legislation Russian Federation, employers obliged every month pay for your employees insurance premiums for mandatory pension and health insurance. From contributions to compulsory pension insurance the payment of pensions to current pensioners directly depends. This also guarantees citizens who are officially employed and receive the so-called "white" salary, payment to them.

Who pays insurance premiums for employees to the Pension Fund?

Insurance premiums for compulsory insurance can be made by both individuals and legal entities. The key link in the pension system of the Russian Federation is, which pay these monthly contributions for their employees. These may be:

• organizations;
• individual entrepreneurs (IP);
• individuals.

• individual entrepreneurs;
• lawyers;
• notaries;
• other persons engaged in private practice.

It should be noted that if a citizen belongs to not one, but several categories, then he must for each reason make payment.

Insurance premium rate (in percent) in 2018

Insurance premiums are divided into joint and several individual tariff. 6% of insurance premiums are constantly transferred to the first (necessary for the formation of a fixed payment and for other needs of the state provided for by pension legislation), and to the second the remaining 16%.

Due to the recent pension reform distribution of funds happens in the following order:

• among citizens born before 1966 inclusive, and those who were born later, but refused to form funded pension, all 16% go to;
• For those citizens who were born in 1967 and later and opted for a funded pension, out of 16%, 10% is allocated to finance insurance, and 6% - for insurance.

In addition, insurance premiums are paid monthly compulsory health insurance(compulsory medical insurance) in the amount 5,1% V Federal Fund compulsory health insurance (FFOMS).

At the same time, some of the payers have the right to use reduced tariff rate of insurance premiums for both compulsory health insurance and compulsory medical insurance. The list of these is indicated in Art. 58 of the law of July 24, 2009 N 212-FZ.

Additional tariffs for compulsory pension insurance

For some categories of workers, it has been provided for by law since 2013. These funds are transferred monthly by the employer along with mandatory insurance contributions for each of its employees whose work is associated with harmful and dangerous industries.

An employer who has workplaces in harmful or dangerous production must, in accordance with Federal Law No. 426 “On special assessment of working conditions” ensure the safety of its workers at their workplaces, which must comply with labor protection requirements.

For this purpose, at least once every five years, special assessment of working conditions, based on the results of which the amount of additional tariffs is established. This event is carried out by a commission of representatives of the employer’s organization.

A special assessment divides working conditions according to the degree of harmfulness and danger for 4 classes(the percentage for payment of additional contributions is indicated in brackets):

1. optimal (0%);
2. valid (0%);
3. harmful (2% - 7%);
4. dangerous (8%).

Thus, the first and second classes (optimal and acceptable) do not require additional contributions.

If this special assessment is not carried out by the employer, then he pays additional insurance premiums for compulsory health insurance for each of his employees for dangerous working conditions in the amount of 9% or 6%.

Amounts not subject to taxation

There are types of payments that are not subject to insurance premiums. These include:

• travel expenses employees in our country, as well as abroad (per diem, documented targeted expenses for travel to the destination and back, rental of living quarters, payment for communication services, registration of an official foreign passport and other expenses);
• state benefits(unemployment, etc.);
• compensation payments related to compensation for harm, dismissal (except for compensation for unused vacation), payment for living quarters, payment for food costs, etc.

Details for payment of contributions

It should be noted that since 2017, payment of insurance premiums is carried out to the Federal Tax Service (FTS), this is fixed by the new section of the Tax Code of the Russian Federation - XI “Insurance premiums in the Russian Federation”. Previously, policyholders paid contributions separately to the Pension Fund and separately to the Federal Compulsory Medical Insurance Fund. Each subject of our country indicates its recipient details. They include the following fields to fill out:

• payment receiver;
• the recipient's bank and his account in it;
• KBK (codes budget classification);
• purpose of payment.

Full information about the details for paying insurance premiums in different regions of our country is available in open access on the official website of the Tax Service of the Russian Federation. There you can also create payment order and download the receipt and print it immediately.

Budget Classification Codes (BCC)

To group articles state budget special ones are used digital codes, consisting of 20 digits, which are established by the Ministry of Finance. Each such code encrypts certain information. Budget classification code divided into four parts:

1. "Administrator"- the first three characters indicate the recipient of the funds ( Pension Fund - 392);
2. "Type of income"- numbers from 4 to 13 inclusive. This part is in turn divided into 4 parts:
   • “Group” - the fourth character shows income (for payment of insurance premiums - 1);
   • “Subgroup” - the fifth and sixth digits (in in this case, as a rule, combinations of numbers 02, 09, 16 are used);
   • “Article” and “Subarticle” - numbers 7 to 11 inclusive are indicated on the basis of the relevant settlement documents;
   • “Element” - the last two characters of this part (12 and 13) reveal the budget level (in this case, 06 is usually indicated - the budget of the Pension Fund, but 01 and 08 can also be found);
3. "Program"- signs from 14 to 17 inclusive serve to separate penalties;
4. "Economic classification"- the last three digits (for payment of insurance premiums 160 is usually indicated, but in some cases 140 may occur).

The procedure for transferring funds to the Pension Fund

Payment is made through the bank separate payment documents for each type of insurance. These documents must indicate the relevant accounts Federal Treasury and KBK. The amount must be specified exactly - in rubles and kopecks. When paying contributions for compulsory health insurance, you must indicate registration number.

If it is not possible to pay insurance premiums through a bank, payers (individuals) have the right to pay them at the cash desk local administration or at the post office.

The amount of the base for calculating insurance premiums for each employee determined separately. At the same time, for employers who have jobs in hazardous and hazardous industries, when calculating contributions at the additional tariff, restrictions on the base are not applied, that is, the maximum value of the base does not affect them in any way.

Deadline for payment of pension contributions

In accordance with paragraph 5 of Article 15 of Federal Law No. 212 of July 24, 2009, payment is made for the previous month until the 15th current month. If the 15th falls on a weekend or is a non-working holiday, then the final payment deadline is postponed to the working day following it.

In case of non-payment, accrued insurance premiums are recognized arrears. In such a combination of circumstances, funds are subject to recovery through the courts.

Also, in accordance with Art. and Law dated July 24, 2009 N 212-FZ, for non-payment a penalty may be charged in the amount of one three hundredth of the Central Bank refinancing rate established for these days for each day of delay.

Conclusion

Every month for each employee he is obliged to transfer to the Federal Tax Service (since 2017) insurance contributions for compulsory pension and health insurance at a tariff of 22% and 5.1% respectively. Moreover, if the amount exceeds the maximum contribution base established by the state, then in addition to 22% it is necessary to contribute another 10%.

However, in some cases, payers when the base value is exceeded this rule does not apply. These include employers who have jobs in hazardous or hazardous industries. But, in turn, they are obliged to pay additional contributions.

The Social Insurance Fund (SIF) is an intermediate element through which insurance funds are subsequently transferred from the state budget to the hands of the employee. For this reason, each organization is obliged to keep records of employee income and timely transfer insurance premiums. From these, the FSS subsequently calculates sick leave and issues benefits.

All citizens of the Russian Federation are required to have social insurance. This applies not only to employees working in the organization, but also to family members who are dependent due to incapacity (old age, illness, birth of a child, etc.). The company accountant is responsible for keeping records of employee income and settlements with their insurance contributions to the Social Insurance Fund.

To understand how insurance premiums are calculated, you should remember what types of income are used in these calculations. These include:

• bonuses;
• wage;
• vacation pay;
• compensation amount paid for unused vacation.

The formula used for calculation is:

• Amount of all income * current Social Insurance Fund tariff.
• The previously paid amount is deducted from the amount received. The result is the amount that should be contributed to the Social Insurance Fund.

For an example of calculating insurance premiums, see the video:

Payment of sick leave

Most often, the reason for an employee’s absence from the workplace is illness of him or a family member (child). In this situation, the employee has every right to receive a compensation amount from the company. As proof of illness, a document received from a doctor is provided, which is subsequently used to calculate the hospital period.

The FSS placed the calculation of benefits on the shoulders of employers. The correctness of the calculations and the timeliness of payments now depend on them. insured event. When an employee falls ill, payment for sick leave comes from two sources. The first three days are paid by the employer. And only on the fourth day sick leave begins to be paid for by the Social Insurance Fund.

But in a situation where a company employee has to take sick leave due to caring for a patient or to improve personal well-being in a resort institution, reimbursement of the benefit issued by the organization in this case is carried out from the first day of opening the sick leave. Special attention should be given to the billing period.

If previously it was 12 months for calculating sick leave, now the last 24 months of the employee’s work are used in the calculation process. This means that the company accountant should use 730 days in the calculation when making calculations. Regardless of whether these two years fall within a leap year or not, strictly 730 days are used in the calculations.

But if for some reason the company becomes bankrupt while the employee is on sick leave, the Social Insurance Fund is calculated, after which the employee of the liquidated company will receive the desired payment.

Reimbursement of benefits

All employers who have made payments for sick leave and other types of benefits have the full right to reimburse the amount paid to employees from the Social Insurance Fund. If an employee takes sick leave due to illness, the Social Insurance Fund does not reimburse the company management for the first three days of sick leave.

But if the sick leave was opened due to caring for a sick person, then in this situation the head of the company receives compensation from the Social Insurance Fund for all sick days issued by the employee. Payments made from the first day of the employee’s illness will also be reimbursed, provided that the cause of his illness was an occupational disease or he received a work injury.

What changed?

The changes affected the calculation period used for sick leave payments. Now his term is 24 months. There were no changes in insurance periods. Thus, 100% accrual of SDZ ( average daily earnings) occurs if the company employee has more than 8 years of experience. If the experience is less than 8 years, but exceeds 5 years, the accrual is 80%; if the experience is less than 5 years, the SDZ payment is 60%.

When calculating sick leave, you should take into account the limited amount of the base intended for calculating the insurance premium to the Social Insurance Fund. If sick leave is opened due to child care, it is subject to personal income tax.

It is also worth noting that from this year, insurance premiums are calculated at a rate of 2.9%, provided that payments made to the employee do not exceed the specified income limit from which these contributions are calculated.

Regardless of the company's activities, it is worth remembering that everything sick leave are paid from contributions previously deducted from salaries, which are transferred to the Social Insurance Fund.

The payment amounts for each employee (by extra-budgetary funds) must be added up. The result will be the total amount of insurance premiums accrued from the beginning of the year to the end of the current month for the organization as a whole.

Calculate your insurance premium payment for the current month as follows::

These sizing rules monthly payment on insurance premiums follow from part 3 of article 15 of the Law of July 24, 2009 No. 212-FZ and paragraph 4 of the Procedure approved by order of the Ministry of Health and Social Development of Russia of November 18, 2009 No. 908n.

Payments to the FSS of Russia

Reduce the amount of the monthly payment to the Social Insurance Fund of Russia by the amount of compulsory social insurance expenses incurred by the organization (Part 2 of Article 15 of Law No. 212-FZ of July 24, 2009). Such expenses include:

• sick leave benefits (except for benefits related to an accident at work or occupational disease) starting from the fourth day of temporary disability;

• maternity benefits;

• one-time benefit for women registered in medical institutions in early dates pregnancy;

• lump sum benefit for the birth of a child;

• monthly allowance for the period of parental leave until the child reaches the age of 1.5 years;

• social benefit for funeral.

The listed types of insurance coverage are financed from the funds of the Federal Social Insurance Fund of Russia, taking into account the provisions of Article 3 of the Law of December 29, 2006 No. 255-FZ.

An example of reducing insurance premiums by the amount of expenses incurred by the organization for state social insurance

In January, the organization accrued in favor of its employees:

• salary - 400,000 rubles;
• sick leave benefit - 8,000 rubles;
• maternity benefit - 23,500 rubles.

The organization applies general insurance premium rates.

For January, the accountant calculated insurance premiums in the amount of 120,000 rubles. (400,000 rubles × 30%), including contributions to the Social Insurance Fund of Russia - 11,600 rubles. (RUB 400,000 × 2.9%).

The organization's expenses incurred in January for state social insurance amounted to 31,500 rubles. (8,000 rubles + 23,500 rubles), which is more than the contributions to the Russian Social Insurance Fund accrued for the same month. The organization decided to compensate for its expenses by reducing upcoming payments.

In January, the organization did not transfer anything to the FSS of Russia. Part of the expenses not covered by insurance premiums in the amount of 19,900 rubles. (31,500 rubles - 11,600 rubles) the organization’s accountant took into account when calculating contributions to the Social Insurance Fund of Russia for February.

If the amount of social insurance expenses exceeds the amount of insurance contributions accrued to the Federal Social Insurance Fund of Russia, the organization can:

• apply for the funds necessary to pay sick leave benefit, benefits related to the birth of a child, and funeral benefits in territorial office FSS of Russia at the place of its registration (Part 2 of Article 4.6 of the Law of December 29, 2006 No. 255-FZ);

• offset the excess against upcoming payments of contributions to the Social Insurance Fund of Russia (Part 2.1 of Article 15 of the Law of July 24, 2009 No. 212-FZ).

The date of inclusion of payments in the calculation base for insurance premiums is the day of accrual of remuneration in favor of the employee (clause 1 of Article 11 of the Law of July 24, 2009 No. 212-FZ). The payment date is determined in the same manner social benefits. Therefore, each month, reduce contributions to the Russian Social Insurance Fund by the amount of benefits accrued in the same month. The date of actual payment of benefits does not matter in this case.

The employee works in the main and separate departments

Calculate contributions separately for each division of the organization.

Insurance premiums must be calculated and paid by location separate division if this is a division:

• is located on the territory of Russia;

• It has separate balance;

• has a current (personal) account;

• accrues payments and other remuneration in favor of individuals.

If at least one of these conditions is not met, then calculate and transfer insurance premiums for the separate division off-budget funds at the location of the organization's head office.

This procedure follows from the provisions of parts 11-14 of Article 15 of the Law of July 24, 2009 No. 212-FZ.

The amount of insurance premiums that the organization pays at the location of the separate unit should be determined based on the amount of payments accrued to the employee by this separate unit, taking into account the amounts accrued in his favor at the parent organization. At the place of registration of the parent organization, pay insurance premiums minus contributions for a separate division. That is, if an employee simultaneously works in the head office and in separate division allocated to a separate balance, calculate insurance premiums from its payments separately:

• from income received at the head office of the organization - at the location of the head office;

• from income received in a separate division - at the location of the separate division.

At the same time, the total amount of payments in favor of such an employee (for transition to reduced insurance rates or to stop accrual of contributions) is determined as a whole for the organization. In 2016 this amount is:

• 718,000 rub. - for calculating social insurance contributions (FSS of Russia);

• 796,000 rub. - to calculate contributions to pension insurance (PFR).

This follows from the provisions of Decree of the Government of the Russian Federation dated November 26, 2015 No. 1265 and letter of the Ministry of Labor of Russia dated February 26, 2013 No. 17-3/326.

In the same order, calculate insurance premiums if during the year an employee was dismissed from one division of the organization and hired to work in another division of the same organization (letter of the Federal Insurance Service of Russia dated December 18, 2012 No. 15-03-11/08-16893) .

Employee rehired

Situation: how to calculate insurance premiums general tariffs, if during the year an employee was fired and rehired by the same organization? The amount of payments accrued from the beginning of the year until dismissal exceeded the maximum base.

Calculate contributions based on income accrued before dismissal.

The calculation period for contributions to compulsory pension (social, medical) insurance is a calendar year (Part 1 of Article 10 of the Law of July 24, 2009 No. 212-FZ).

The employer determines the basis for calculating insurance premiums independently for each employee on an accrual basis from the beginning of the year. In 2016, organizations paying insurance premiums at general rates will charge premiums in the following order.

1. To the Pension Fund of the Russian Federation:

• at a rate of 22 percent - from payments not exceeding 796,000 rubles;

• at a rate of 10 percent - from payments exceeding RUB 796,000.

2. In the FSS of Russia:

• at a tariff of 2.9 percent - from payments not exceeding 718,000 rubles;

• at a 0 percent rate - for payments exceeding RUB 718,000.

3. In FFOMS: at a rate of 5.1 percent, regardless of the amount of payments.

This procedure is provided for by parts 1, 3, 4 and 5 of Article 8, part 1 of Article 58.2 of the Law of July 24, 2009 No. 212-FZ and Decree of the Government of the Russian Federation of December 4, 2014 No. 1316.

The legislation does not establish a relationship between the maximum amount of payments subject to insurance contributions and the number of contracts (labor or civil law) on the basis of which during the billing period the same employer (customer) accrued these payments to the employee. Thus, a break in work associated with the dismissal of an employee, as well as the number of employment or civil law contracts concluded with him during the year, do not affect the procedure for calculating insurance premiums.

Therefore, if before dismissal the amount of payments accrued to the employee exceeded:

• 718,000 rub. - there is no need to pay insurance premiums to the FSS of Russia (zero tariff is applied), to the Pension Fund of the Russian Federation and FFOMS contributions must be charged at regular rates (22 and 5.1 percent, respectively);

• 796,000 rub. - in the Federal Social Insurance Fund of Russia there is no need to pay insurance premiums (zero tariff is applied), in the Pension Fund of the Russian Federation contributions must be accrued at a rate of 10 percent, in the Federal Compulsory Medical Insurance Fund - at a rate of 5.1 percent.

The validity of this conclusion is confirmed by letter of the Ministry of Labor of Russia dated March 5, 2014 No. 17-3/B-96.

An employee has been transferred from one division of a foreign company to another.

Consider insurance premiums, taking into account income accrued before the transfer, on an accrual basis from the beginning of the year. That is, there is no need to determine the calculation base from scratch from the date of transfer.

In this situation, be guided by general rule. When an employee is transferred from one division of the organization to another, the employment contract with him is not terminated: only changes are made to it related to the change of place of work (Article 72.1 of the Labor Code of the Russian Federation). Therefore, all payments accrued to an employee on the basis of the same employment contract from the beginning current year, are included in the unified calculation base for insurance premiums (Part 2 of Article 8 of the Law of July 24, 2009 No. 212-FZ).

Naturally, except for those that are on the list of non-taxable ones - in Article 9 of the Law of July 24, 2009 No. 212-FZ.

If before the transfer the amount of payments in favor of the employee exceeded the limit for calculating contributions (in 2016 - 718,000 rubles for contributions to the Social Insurance Fund of Russia and 796,000 rubles for contributions to the Pension Fund of the Russian Federation), then payments accrued after the transfer are insurance contributions are not taxed or are taxed at reduced rates.

This procedure is established by parts 1-3 of Article 8 of the Law of July 24, 2009 No. 212-FZ.

Similar explanations were given in letters of the Ministry of Labor of Russia dated February 26, 2013 No. 17-3/326 and the Federal Social Insurance Fund of Russia dated December 18, 2012 No. 15-03-11/08-16893. True, they were talking about Russian organizations. But foreign organizations operating in Russia determine the calculation base for insurance premiums in the same manner.

After all, employees of foreign organizations operating in Russia are subject to the norms of Russian labor law (Part 5, Article 11 of the Labor Code of the Russian Federation). The employer for employees of departments, including branches and representative offices, is the foreign organization itself (Article 20 of the Labor Code of the Russian Federation). Representative offices and branches cannot be employers, since they are not recognized as legal entities (Article 55 of the Civil Code of the Russian Federation). The provisions of paragraph 1 of Article 2 of Law No. 212-FZ of July 24, 2009, which equate their branches and representative offices to foreign organizations, are not relevant in the situation under consideration. Therefore, even if the employee actually works in a branch or representative office foreign organization, the employment contract, on the basis of which certain payments are accrued to him, is concluded on behalf of the foreign organization itself (Articles 57, 67 of the Labor Code of the Russian Federation).

An example of determining the taxable base for insurance premiums. The employee was transferred from the representative office foreign company to a branch of a foreign company

A.S. Kondratiev worked in a representative office of a foreign company in Russia from January to September 2016 inclusive. In October he was transferred to a branch of the same foreign company.

The organization pays insurance premiums at general rates.

During the period of work at the representative office (January-September), Kondratiev received income in the amount of 835,000 rubles. There were no non-taxable payments.

For compulsory pension insurance, the accountant calculated contributions at a rate of 22 percent from payments up to 796,000 rubles. inclusive. The difference between the income received and the maximum amount is RUB 796,000. (RUB 39,000) taxable pension contributions at a rate of 10 percent.

For compulsory social insurance, the accountant calculated contributions at a rate of 2.9 percent from payments up to 718,000 rubles. inclusive. The difference between the income received and the maximum amount is RUB 718,000. (RUB 117,000) is not subject to contributions to the Social Insurance Fund of Russia.

For compulsory health insurance, the accountant calculated contributions at a rate of 5.1 percent of the entire payment amount of 835,000 rubles.

The amount of accrued contributions for the period of work in the representative office was:

- for compulsory pension insurance - 179,020 rubles. (RUB 796,000 × 22%) + (RUB 39,000 × 10%);
- for social insurance - 20,822 rubles. (RUB 718,000 × 2.9%);
- for medical insurance - 42,585 rubles. (RUB 835,000 × 5.1%).

In October, Kondratyev’s income received at the branch amounted to 50,000 rubles.

Since the maximum amount of income for a branch and representative office is common, from the income received in the branch, the accountant accrued only pension and medical fees according to tariffs:

50,000 rub. × 10% = 5000 rub. (to the Pension Fund of the Russian Federation);

50,000 rub. × 5.1% = 2550 rub. (at FFOMS).

The accountant did not accrue insurance contributions to the Federal Social Insurance Fund of Russia from payments accrued at the branch.

The employee continues to work after the reorganization

Situation: Is it possible to take into account the salaries accrued to employees before the reorganization when calculating insurance premiums? The organization was transformed from CJSC to LLC.

No you can not.

For the successor organization, the base for calculating insurance premiums includes only those payments and rewards that were accrued in favor of employees, starting from the date of its state registration. That is, from the date indicated in the registration certificate.

Conversion of a CJSC into an LLC is a form of reorganization of a JSC, in which the reorganized company (CJSC) ceases its activities, and its rights and obligations are transferred to the created (new) legal entity of a different organizational and legal form (LLC). This follows from the provisions of paragraph 1 of Article 57 Civil Code RF.

The reorganization of a joint stock company in the form of transformation is considered completed from the moment of state registration of the created legal entity. From the same moment, the reorganized JSC ceases its activities (Clause 1, Article 16 of the Law of August 8, 2001 No. 129-FZ). And from that moment on, the new organization (LLC) becomes the payer of insurance premiums. The first billing period for it will be the period from the date of creation to the end of the current calendar year(Part 3 of Article 10 of the Law of July 24, 2009 No. 212-FZ). Therefore, in the base for calculating insurance premiums, include only payments accrued from the date of its registration.

This follows from the provisions of paragraph 3.5.3 of the Procedure, approved by order of the Board of the Pension Fund of the Russian Federation dated April 18, 2013 No. 137r. Similar clarifications are contained in letters of the Ministry of Labor of Russia dated September 9, 2015 No. 17-3/B-455, dated September 5, 2014 No. 17-3/10/B-5634, Ministry of Health and Social Development of Russia dated May 28, 2010 No. 1375- 19.

An example of determining the calculation base for insurance premiums during reorganization in the form of transformation

CJSC Alfa was reorganized into LLC Alfa. New organization- the legal successor was registered in the Unified State Register of Legal Entities on October 17. The employment contracts with Alpha employees were not terminated.

In October, Alfa manager Kondratiev was awarded next payments:
- October 15 (before reorganization) - bonus for September in the amount of 5,000 rubles. The bonus was paid on October 25 (after reorganization);
- October 31 - bonus for October in the amount of 15,000 rubles, paid on November 10;
- October 31 - salary for October (from the 1st to the 31st) in the amount of 45,000 rubles, paid on November 10.

In the base for calculating insurance premiums for October, the accountant of Alpha LLC included only payments accrued after the reorganization:
- 60,000 rub. (15,000 rub. + 45,000 rub.).

The premium for September (5,000 rubles), which was accrued before and paid after the reorganization, is not included in the calculation of insurance premiums of Alpha LLC. Contributions from this amount must be reflected in the calculation drawn up on behalf of ZAO Alfa. But the legal successor, Alpha LLC, must transfer these contributions to the budget.

Advice: If you are ready to defend your position in court, then when calculating insurance premiums, you can take into account payments accrued to employees before the reorganization. The chances of winning the dispute are quite high.

The following arguments will help you in court. The organization is obliged to calculate insurance premiums on an accrual basis from the beginning of the billing period for each employee (Part 3 of Article 8, Part 1 of Article 10 of the Law of July 24, 2009 No. 212-FZ).

During reorganization in the form of transformation, as a rule, employment relations with employees are not terminated. That is, the reorganization itself is not a basis for terminating employment contracts (Article 75 of the Labor Code of the Russian Federation). Employees continue to receive salaries on the same terms. Yes, in fact, there is no change of employer. After all, only the organizational and legal form of the organization changes.

Due to the fact that after the reorganization, labor relations with employees continue, the successor organization is obliged to keep records of all payments in their favor. Including payments accrued before the reorganization. That is, the employer’s obligation to accrue contributions in favor of employees after the reorganization remains and does not arise again. And if so, then the base for calculating insurance premiums can be determined as the sum of all payments accrued to employees for work in the organization both before and after its transformation.

It is precisely these arguments that have helped many organizations win disputes. Here are examples of positive court decisions: resolutions of the Federal Antimonopoly Service of the Central District dated September 16, 2015 No. F10-2808/2015, West Siberian District dated August 13, 2015 No. F04-21107/2015, Moscow District dated May 28, 2014 No. F05-4753/14, dated August 2, 2013 No. A40-150312/12-91-670, Volga-Vyatka District dated June 25, 2013 No. A43-22087/2012, West Siberian District dated March 29, 2013 No. A75-5144/2012 , Northwestern District dated May 31, 2012 No. A42-6683/2011, Volga District dated May 29, 2012 No. A65-19100/2011, Far Eastern District dated May 23, 2012 No. F03-1596/2012, dated 1 March 2012 No. F03-560/2012.

At the same time, the courts often indicate that their conclusions correspond to the legal position of the Presidium of the Supreme Arbitration Court of the Russian Federation, set out in Resolution No. 13584/07 of April 1, 2008. Considering a similar dispute regarding the unified social tax, the Presidium of the Supreme Arbitration Court of the Russian Federation ruled that all payments to employees made under employment contracts before reorganization, must be taken into account by the successor when calculating tax in the future. During the period of the unified social tax, in order not to lose cases in the courts, tax service recommended that inspections be guided by this very resolution (letter of the Federal Tax Service of Russia dated September 3, 2009 No. 3-6-03/356). Considering that the order of formation tax base according to the unified social tax and the calculation base for insurance premiums are identical, there is reason to believe that the same position arbitration courts will continue to do so.

How to calculate contributions to the Pension Fund in 2017? Many regulatory changes affected enterprises, individual entrepreneurs, self-employed citizens and other categories of taxpayers. From this article you will learn how to calculate insurance premiums according to the new rules of Chapter 34 of the Tax Code, and familiarize yourself with the rates of contributions to insurance funds - Pension Fund, Social Insurance Fund and Compulsory Medical Insurance.

How to calculate insurance premiums in 2017?

In 2017, the reporting periods for insurance premiums are, as before, quarter, half-year, 9 months. and year. Objects of taxation for employers are income of individuals under labor and civil contracts; for individual entrepreneurs without employees - income from activities. The maximum limits for calculating insurance amounts at general rates have been increased; after exceeding, reduced rates begin to apply.

Note! The deadlines for payment of contributions have been preserved, but the details for all types of payments have changed, except for injuries.

Administration from 01/01/17 passed to the Federal Tax Service. In this regard, the composition of reporting, the timing and bodies for its submission have changed. Left for the FSS control functions according to the calculation of injuries, for the Pension Fund of Russia - according to reporting SZV-M and SZV-STAZH.

How to find out contributions to the Pension Fund?

To correctly determine the amounts to be accrued and subsequently paid, you need to know the percentage of contribution deductions. The current rates are approved by the stat. 425, 426 NK. Tariffs for the main group of taxpayers have been kept at the same level, the breakdown is shown in the table below. The conditions for using reduced tariffs have changed. For entrepreneurs they act settlement rates, based on the minimum wage as of January 1 (equal to 7,500 rubles).

General tariffs for employer companies:

Fixed mandatory deductions to the pension fund for individual entrepreneurs - rates:

Type of insurance payment	Amount of income
	4590 rub. (calculation is based on 12 minimum wages and a rate of 5.1%)
	Not paid, voluntary accrual of social contributions is possible
OPS – up to 300,000 rubles. income	RUB 23,400 (calculation is based on 12 minimum wages and a rate of 26%)
OPS - if it exceeds 300,000 rubles. income	Additionally, it is required to accrue 1% of income exceeding the limit of RUB 300,000.

How to find out the amount of contributions to the pension fund at reduced rates?

The percentages of reduced, that is, reduced, tariffs in 2017 remained unchanged. However, innovations have been adopted regarding the initiation and subsequent application of preferential rates. First of all, this applies to simplified workers in preferential activities. For such employers, a revenue limit is set at 79 million rubles. in a year. Subject to a minimum share of revenue of 70% of the total.

• Companies / individual entrepreneurs on the simplified tax system that conduct preferential activities - the total amount of deductions is 20%.
• Pharmacies, farm. enterprises – 20.
• Charitable institutions on the simplified tax system - 20.
• Firms operating in the field of IT technologies – 14.

How to calculate contributions to the Pension Fund?

Besides size interest rates To calculate contributions you will need information about maximum amounts for 2017. The procedure for regulating limits is approved by the stat. 421 NK. For each individual, the calculation is carried out separately, in an incremental manner from the beginning of the calendar year. All taxable amounts are included in the calculation.

Limits for 2017 (Resolution No. 1255 of November 29, 2016):

• In terms of mandatory pension insurance – 876,000 rubles, all income above is taxed at a reduced rate.
• Regarding the Social Insurance Fund - 755,000 rubles, all income above is not subject to taxation.
• Regarding compulsory medical insurance, there is one tariff of 5.1%.

An example of calculating contributions for an employing company:

Initial data:

• Number of employees – 4 people.
• Tax regime – BASIC.
• Reporting period – 1st quarter. 2017
• Staff income is indicated in the table by month.

What is the percentage of contributions to the pension fund for the employer?

What contributions does the individual entrepreneur make to the pension fund?

IN Pension Fund entrepreneur obliged to pay fixed contributions. How to find out how many contributions to the Pension Fund you need to make? To get an answer to your question, you can contact the territorial office of the now Federal Tax Service Inspectorate directly, or you can perform the calculations yourself, focusing on regulatory formulas. The amount of insurance premiums for individual entrepreneurs is given above.

Important! If an entrepreneur was registered in the middle of the year, he has the right to recalculate the amount of contributions in accordance with the full number of months of work.

Where can I see contributions to the Pension Fund?

How to find out contributions to the Pension Fund is of interest not only to entrepreneurs, but also to employees of enterprises. Information may be needed for various reasons, and you can obtain a certificate from the Pension Fund about deductions directly from the Pension Fund or through the government services website.

For each citizen, an ILS (individual personal account) is opened in the Pension Fund, where payments from employers are accumulated for pension provision. A certificate from the pension fund on contributions contains information about the insurance and funded parts of the pension, the name of the company paying the contributions, and the amounts of transactions. You can also order a statement of accrued contributions directly at your place of work by completing a free-form application addressed to the employer.

Insurance premiums is a non-tax fee that all organizations, as well as individual entrepreneurs in the Russian Federation, are required to pay.

Types of insurance premiums

Insurance premiums include:

insurance contributions for compulsory pension insurance (OPI), paid to the Pension Fund of the Russian Federation;

insurance contributions for compulsory social insurance for temporary disability and in connection with maternity, paid to the Social Insurance Fund of the Russian Federation;

insurance premiums for compulsory medical insurance (CHI), paid to the Federal Compulsory Medical Insurance Fund of the Russian Federation;

insurance premiums for injuries (insurance premiums for compulsory social insurance against industrial accidents and occupational diseases).

Legal basis

Issues of insurance premiums are regulated by a number of federal laws.

Chief among them is the federal law dated July 24, 2009 N 212-FZ, which introduced a system of insurance premiums in the Russian Federation.

Law 212-FZ establishes:

circle of contribution payers;

taxable object and base;

insurance premium rates;

the procedure for paying insurance premiums and monitoring their payment;

liability for violation of legislation on insurance premiums;

the procedure for appealing acts of regulatory authorities and actions (inaction) of their officials.

Payers of insurance premiums

Payers of insurance premiums (policyholders) are those persons who are required by law to pay contributions to compulsory social insurance.

Payers of insurance premiums include:

1. Persons making payments and other remuneration to individuals (under employment or certain civil law contracts):

organizations;

individual entrepreneurs;

heads of peasants farms;

individuals who are not recognized as individual entrepreneurs, but use the hired labor of other individuals to solve their everyday problems (for example, when a nanny for a child or a housekeeper is hired).

2. Individual entrepreneurs, lawyers, notaries, private detectives and other persons who carry out private practice, pay insurance premiums for themselves and do not make payments to other individuals.

If the payer of insurance premiums simultaneously belongs to several specified categories (for example, a notary with employees), then he calculates and pays insurance premiums for each basis.

Object of taxation of insurance premiums

For organizations and individual entrepreneurs The object of taxation is payments and other remuneration accrued:

In favor of individuals working under civil law contracts and employment contracts, the subject of which is the performance of work, provision of services, with the exception of remunerations accrued in favor of individual entrepreneurs, lawyers, notaries and other persons who carry out private practice;

on the alienation of the exclusive right to works of science, literature, and art;

publishing license agreement;

a license agreement granting the right to use a work of science, literature, or art;

In favor of individuals subject to compulsory social insurance in accordance with current legislation.

Base for calculating insurance premiums

The base for calculating insurance premiums for insurance premium payers is equal to the amount of payments and other remunerations accrued by insurance premium payers in favor of individuals, with the exception of amounts not subject to insurance premiums for the billing period.

In this case, the base for calculating insurance premiums is calculated separately for each individual from the beginning of the billing period at the end of 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 the cost of goods (work, services) received by an individual.

Billing and reporting periods

For insurance premium payers, periods are established for summing up the payment of contributions - settlement and reporting periods.

The calculation period for insurance premiums is a calendar year.

Based on its results, the formation of the base for insurance premiums for the year is completed, and the amount of contributions payable to the fund budgets is determined.

Reporting periods are the first quarter, half a year, nine months, and a calendar year.

Based on the results of reporting periods, policyholders making payments to individuals must submit calculations of accrued and paid insurance premiums to extra-budgetary funds.

Date of payments and other rewards

For organizations and individual entrepreneurs, the date of payments and rewards is:

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.

Still have questions about accounting and taxes? Ask them on the accounting forum.

Insurance premiums: details for an accountant

• Insurance premiums in 2018: clarifications from the Russian Ministry of Finance

  Considered as an additional payment of insurance premiums due to incomplete payment of insurance premiums to the established... services, insurance premiums are paid for compulsory health insurance and insurance premiums for compulsory pension... grant, are subject to insurance premiums. At the same time, the payment of insurance premiums from these payments is not... - employees are not payers of insurance premiums. Establishment of deductions of insurance premiums from the income of citizens in...

• The court allowed not to charge insurance premiums: beneficial judicial practice for insurance premium payers

  When considering disputes regarding insurance premiums, the legal relationship between... for the calculation of insurance premiums, the named payments are considered, since the object of taxation of insurance premiums is recognized... Circumstances: The Social Insurance Fund assessed additional insurance premiums, penalties, fines, having calculated... Circumstances: The Fund social insurance assessed additional insurance premiums, penalties, fines, having considered... the organization had to accrue insurance premiums at the additional rate provided...

• Work under a GPC contract and reduced insurance premium rates

  GPC as an object of taxation with insurance premiums. The object of taxation of insurance premiums for organizations making payments... tariffs. The use of reduced insurance premium rates is provided for insurance premium payers making payments and... the organization's use of reduced insurance premium rates, reduced insurance premium rates for compulsory pension insurance... . Features of filling out calculations for insurance premiums. The form for calculating insurance premiums, as well as the procedure...

• Autumn victorious decisions on insurance premiums

  Regarding the calculation of insurance premiums in common situations. Insurance premiums for “refusal” ... insist on the need to calculate insurance premiums from the cost of compensation by employers... the base for calculating insurance premiums is underestimated due to the failure to include payments to employees... The method of fulfilling the obligation to pay insurance premiums is by the taxpayer himself or by... property of the payer of insurance premiums. Therefore, the resolution on the collection of insurance premiums at the expense of...

• Desk audit of insurance premium calculations

  Payment of insurance premiums. All control procedures in relation to insurance premium payers are carried out... payment of insurance premiums. All control procedures in relation to insurance premium payers are carried out... not subject to insurance premiums, and the application of reduced insurance premium rates. The Federal Tax Service has the right... limit value; in the amount of insurance premiums for compulsory pension insurance, ... When accepting the calculation of insurance premiums, a reconciliation of personalized data is carried out ...

• Insurance premiums: new in 2019

  The maximum values ​​of the bases for calculating insurance premiums have increased, the categories that have the right... to apply reduced insurance premium rates have been determined, the procedure for confirming the basic... the maximum values ​​of the bases for calculating insurance premiums have increased, the categories that have... the right to apply have been determined reduced rates of insurance premiums, the procedure for confirming the main... economic activity to establish the insurance premium rate for injuries. Let us remind you that...

• Payment of insurance premiums if a part-time worker works in hazardous working conditions

  ... (inter-industry) agreement and collective agreements. Insurance premiums and pensions, it turns out, are not always... all the time. But with regard to the calculation of insurance premiums, there are special features - additional tariffs are applied... it is established that if the payer of insurance premiums makes payments and other remunerations... the provision of services is recognized as subject to taxation of insurance premiums, such payments are also subject to contributions... for early assignment pensions payment of insurance premiums at an additional rate in...

• Expenses on labor protection due to insurance premiums in 2019

  And occupational diseases (hereinafter referred to as insurance premiums for injuries), subject to transfer to... documents in the FSS Since the administrator of insurance premiums for compulsory social insurance... in relation to policyholders whose amount of insurance premiums accrued for the previous year... in relation to policyholders for whom the amount of insurance premiums accrued for the previous year ... is responsible for intended use amounts of insurance premiums for financial support warning...

• Insurance premiums at an additional tariff must also be paid for retired employees

  Articles of additional tariffs of insurance contributions apply the following additional tariffs of insurance contributions for compulsory pension... -FZ additional tariffs of insurance contributions to the Pension Fund of the Russian Federation apply to payers of insurance contributions - organizations in... that additional tariff insurance premiums, constituting a solidary part of the insurance premium, are not credited to individual... mentioned types of work; additional tariff of insurance premiums paid by organizations in order to ensure...

• Reorganization of the institution: personal income tax and insurance premiums

  On the peculiarities of calculating taxes, paying insurance premiums, filling out and submitting reports on... on the peculiarities of calculating taxes, paying insurance premiums, filling out and submitting reports... the maximum value of the base for calculating insurance contributions for compulsory social insurance... the base for calculating insurance premiums in case of transformation of the insurance premium payer. So, with... a legal entity. The basis for calculating insurance premiums is not subject to transfer to the legal successor...

• “Northerner” workers: insurance premiums for compensation for travel on vacation outside the Russian Federation

  Features of exemption from insurance premiums for compensation by an institution for the cost of travel... that the cost of travel paid by an organization to... is not subject to taxation with insurance premiums: how: the cost of travel paid by an institution to... is not subject to taxation of insurance premiums for compensation. Institution employees working... on a vessel of the state border of the Russian Federation are subject to insurance premiums in the generally established manner. Let's consider...

• New in the legislation on taxes and insurance premiums

  The maximum value of the base for calculating insurance premiums for this species insurance - 22 ... the maximum value of the base for calculating insurance premiums for this type of insurance - 10 ... submission at the place of request. Insurance premiums Unlimited rate of insurance premiums for compulsory health insurance until 2019...” Limit value base for calculating insurance premiums in 2019 by Government Decree... the following are the maximum amounts of the base for calculating insurance premiums in relation to each individual...

• Deadline for submitting the report on insurance premiums for 2018

  Introduce. The deadline for submitting a report on social security contributions depends on the method... of submission. The deadline for submitting a report on insurance premiums to social insurance depends on the method... a report on accrued and paid insurance premiums is required: organizations that maintain... are required to submit a zero calculation for insurance premiums (letter from the Federal Tax Service of Russia dated 03 ... people inclusive of the report for insurance premiums can be submitted on paper, when... a report on accrued and paid insurance premiums for injuries is obliged to: organizations, ...

• Insurance premiums in 2017. Explanations from the Russian Ministry of Finance

  Individuals, payment of insurance premiums, submission of calculations for insurance premiums were carried out centrally by the organization itself... special assessment of working conditions, insurance premiums are calculated by the payer of insurance premiums from all amounts of insurance premiums accrued in... by payers of insurance premiums, correctly calculated and reflected in calculations for insurance contributions, which... into the base for calculating insurance premiums in terms of insurance premiums for compulsory social insurance...

• Calculation of insurance premiums: we submit without errors

  Refers to insurance premiums. At the beginning, let us remind you that the calculation of insurance premiums is submitted... the value of the base for calculating insurance premiums is established annually by the Government of the Russian Federation. ... for calculating insurance premiums. Article 431 “The procedure for calculating and paying insurance premiums paid... in the amount of insurance contributions for compulsory pension insurance; in the amount of insurance premiums for... payments not subject to insurance premiums. The list of amounts not subject to insurance premiums has been established...