home Deposits Procedure for paying insurance premiums (nuances). What are insurance premiums in the Russian Federation Rules for calculating and paying insurance premiums

Procedure for paying insurance premiums (nuances). What are insurance premiums in the Russian Federation Rules for calculating and paying insurance premiums

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code dated 07/01/2019
entered into force on 01/01/2017

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Article 431. The procedure for calculating and paying insurance premiums paid by payers making payments and other remuneration to individuals, and the procedure for reimbursing the amount of insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity

During the billing period, based on the results of each calendar month, payers calculate and pay insurance premiums based on the base for calculating insurance premiums from the beginning of the billing period to the end of the corresponding calendar month and the tariffs of insurance premiums minus the amounts of insurance premiums calculated from the beginning of the billing period to the previous calendar month. month inclusive.

The amount of insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity is reduced by the payers of insurance contributions by the amount of expenses incurred by them to pay insurance coverage for the specified type of compulsory social insurance in accordance with the legislation of the Russian Federation.

The amount of insurance premiums calculated for payment for a calendar month must be paid no later than the 15th day of the next calendar month.

Payers are required to keep records of the amounts of accrued payments and other remunerations (except for those specified in subparagraph 3 of paragraph 3 of Article 422 of this Code), the amounts of insurance premiums related to them, in relation to each individual in whose favor the payments were made.

The amount of insurance premiums to be transferred is calculated in rubles and kopecks.

The amount of insurance contributions is calculated and paid by the payers of insurance contributions specified in subparagraph 1 of paragraph 1 of Article 419 of this Code, separately in relation to insurance contributions for compulsory pension insurance, insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity, insurance contributions for compulsory health insurance.

Payers specified in subparagraph 1 of paragraph 1 of Article 419 of this Code (with the exception of individuals making payments specified in subparagraph 3 of paragraph 3 of Article 422 of this Code) submit calculations for insurance premiums no later than the 30th day of the month following the settlement ( reporting) period, to the tax authority at the location of the organization and at the location of separate divisions of organizations that accrue payments and other remuneration in favor of individuals, at the place of residence of the individual making payments and other remuneration to individuals.

If the calculation submitted by the payer contains information for each individual on the amount of payments and other remuneration in favor of individuals, the basis for calculating insurance contributions for compulsory pension insurance within the established limit, the amount of insurance contributions for compulsory pension insurance, calculated on the basis of base for calculating insurance contributions for compulsory pension insurance, not exceeding the maximum value, base for calculating insurance contributions for compulsory pension insurance at an additional rate, the amount of insurance contributions for compulsory pension insurance at an additional rate for the billing (reporting) period and (or) for each of the last three months of the billing (reporting) period contain errors, and also if in the calculation submitted by the payer the sums of the same indicators for all individuals do not correspond to the same indicators as a whole for the payer of insurance premiums and (or) the calculation contains inaccurate personal data identifying the insured individuals, such a calculation is considered not submitted, about which the payer is sent a corresponding notification no later than the day following the day of receipt of the calculation in electronic form (10 days following the day of receiving the calculation on paper).

Within five days from the date of sending the notice specified in paragraph two of this paragraph in electronic form (ten days from the date of sending such a notice on paper), the payer of insurance premiums is obliged to submit a calculation in which the specified discrepancy is eliminated. In this case, the date of submission of the said calculation is considered to be the date of submission of the calculation recognized as not initially submitted.

Verification of the correctness of the declared expenses for the payment of insurance coverage for compulsory social insurance in case of temporary disability and in connection with maternity is carried out by the territorial bodies of the Social Insurance Fund of the Russian Federation in accordance with the Federal Law of December 29, 2006 N 255-FZ "On compulsory social insurance in case of temporary disability and in connection with maternity."

Copies of decisions on the allocation (refusal to allocate) funds for implementation (reimbursement) of the policyholder’s expenses for the payment of insurance coverage, on non-acceptance of offset of expenses for the payment of insurance coverage, as well as information on the cancellation (change) of these decisions by a higher body of the territorial body of the Social Insurance Fund of the Russian Federation Federation or the court is sent by the territorial body of the Social Insurance Fund of the Russian Federation to the tax authority within three days from the date of adoption of the corresponding decision by the body of the Social Insurance Fund of the Russian Federation (the higher body of the territorial body of the Social Insurance Fund of the Russian Federation or the court).

The procedure for submission by territorial bodies of the Social Insurance Fund of the Russian Federation of decisions that have entered into force on the verification of the correctness of expenses for the payment of insurance coverage for compulsory social insurance in case of temporary disability and in connection with maternity, as well as information on the cancellation (change) of these decisions by a higher body of the territorial body The Social Insurance Fund of the Russian Federation or the court to the tax authorities is determined by agreement of the interacting parties.

If, based on the results of the settlement (reporting) period, the amount of expenses incurred by the payer for the payment of insurance coverage for compulsory social insurance in case of temporary disability and in connection with maternity (minus the funds allocated to the policyholder by the territorial body of the Social Insurance Fund of the Russian Federation in the settlement (reporting) period for payment of insurance coverage) exceeds the total amount of calculated insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity, the resulting difference is subject to offset by the tax authority against upcoming payments for compulsory social insurance in case of temporary disability and in connection with maternity based on the received from the territorial body of the Social Insurance Fund of the Russian Federation confirmation of the expenses declared by the payer for the payment of insurance coverage for the corresponding settlement (reporting) period or reimbursement by the territorial bodies of the Social Insurance Fund of the Russian Federation in accordance with the procedure established by Federal Law of December 29, 2006 N 255-FZ " On compulsory social insurance in case of temporary disability and in connection with maternity."

Payers whose average number of individuals in whose favor payments and other remunerations are made for the previous settlement (reporting) period exceeds 25 people, as well as newly created (including during reorganization) organizations whose number of these individuals exceeds this limit, submit the calculations specified in paragraph 7 of this article to the tax authority in electronic form using an enhanced qualified electronic signature via telecommunication channels. Payers and newly created organizations (including during reorganization), whose average number of individuals in whose favor payments and other remunerations are made for the previous settlement (reporting) period is 25 people or less, have the right to submit the calculations specified in paragraph 7 of this article, in electronic form in accordance with the requirements of this paragraph.

Payment of insurance premiums and submission of calculations for insurance premiums are made by organizations at the location of their location and at the location of separate divisions that accrue payments and other remuneration in favor of individuals (hereinafter in this article - separate divisions), unless otherwise provided by paragraph 14 of this article .. If an organization has separate divisions located outside the territory of the Russian Federation, the payment of insurance premiums, as well as the submission of calculations for insurance premiums for such separate divisions, is carried out by the organization at its location.

In the event of termination of the activities of an organization in connection with its liquidation or termination by an individual of activities as an individual entrepreneur before the end of the billing period, the payers specified in paragraphs two and three of subparagraph 1 of paragraph 1 of Article 419 of this Code are obliged, respectively, until the preparation of the interim liquidation balance sheet or until the day submitting to the registration authority an application for state registration of an individual’s termination of activities as an individual entrepreneur, submit to the tax authority a calculation of insurance premiums for the period from the beginning of the billing period to the day of submission of the specified calculation, inclusive.

The difference between the amount of insurance premiums payable in accordance with the specified calculation and the amount of insurance premiums paid by payers from the beginning of the billing period is subject to payment within 15 calendar days from the date of submission of such calculation or return to the payer in accordance with Article 78 of this Code.

Data on calculations of insurance premiums on calculated insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity and on the amounts of expenses of payers for insurance payments are sent by the tax authority no later than five days from the date of their receipt in electronic form and no later than ten days from the date of their receipt on paper to the relevant territorial body of the Social Insurance Fund of the Russian Federation to verify the correctness of the payer's expenses for insurance payments.

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 Federal Law No. 212-FZ of July 24, 2009, 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 peasant 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 an accrual basis.

When calculating the base, remuneration paid both in cash and in kind is taken into account.

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

We present reports on insurance premiums for 2019
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From 2020, new calculations for insurance premiums
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Overpayment of taxes and insurance premiums: how to return?
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The Ministry of Finance believes that the amount of the loan forgiven to an employee should be subject to insurance premiums
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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...
We are asking for a refund of overpaid insurance premiums
Organizations are required to pay insurance premiums for injuries. The organization fulfilled... the policyholder's overpayment of insurance premiums, which arose as a result of additional accrual of insurance premiums based on the results... of insurance premiums, penalties and fines. Subsequently, by the decision of the arbitration court, additional assessment of insurance premiums... on the return of overpaid insurance premiums for compulsory health insurance... If the amount of overpaid insurance premiums arises as a result of the provision by the payer...
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...
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 ...
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...
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 rate of insurance premium for injuries has changed. Let us remind you that...
Insurance premiums in 2017. Explanations from the Russian Ministry of Finance
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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...
Calculation of insurance premiums: we submit without errors
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From January 1, 2019, tariffs and insurance premium rates were updated, the procedure and conditions for applying preferential tariffs were significantly revised.

Payers of insurance premiums for compulsory pension insurance (OPI), for compulsory social insurance (OSS), for compulsory health insurance (CHI)	Rates insurance premiums for compulsory insurance
	pension (OPS)	social (OSS)	medical (compulsory medical insurance)
Insurance premium rates
Tariffs for payers specified in subparagraph 1 of paragraph 1 of Article 419 of the Tax Code of the Russian Federation (except for persons applying reduced rates of insurance premiums)	22 % *	2,9 (1,8 **)	5,1	30 %
* The specified tariff of insurance contributions for compulsory pension insurance is applied within the established maximum value of the base for calculating insurance contributions for compulsory pension insurance - 22 percent. Exceeding the established maximum base for calculating insurance contributions for compulsory pension insurance - 10 percent(Clause 2, paragraph 1, Article 425 of the Tax Code of the Russian Federation) ** Tariffs for compulsory social insurance in relation to payments and other remuneration in favor of foreign citizens and stateless persons temporarily staying in the Russian Federation are indicated in brackets.
Reduced insurance premium rates in 2019 the order of application has changed
Organizations and individual entrepreneurs on the simplified tax system, conducting preferential activities with an income of at least 70% of the total (clause 5, clause 1, clause 3, clause 2, clause 6, article 427 of the Tax Code of the Russian Federation)	20 %	0 %	0 %	20 %
Pharmacies and individual entrepreneurs on UTII for payments to employees employed in pharmaceuticals (clause 6, clause 1, clause 3, clause 2, article 427 of the Tax Code of the Russian Federation)	20 %	0 %	0 %	20 %
Entrepreneurs on the patent taxation system (PTS) for payments to employees engaged in activities on the patent, with the exception of certain types of activities for which the benefit does not apply(clause 9, clause 1, clause 3, clause 2, article 427 of the Tax Code of the Russian Federation)	20 %	0 %	0 %	20 %
Non-profit organizations (NPOs) on the simplified tax system. In addition to state and municipal institutions whose scope of activity is related to social services for citizens in the field of healthcare, education, art and mass sports (clause 7, clause 1, clause 3, clause 2, clause 7, article 427 of the Tax Code of the Russian Federation)	20 %	0 %	0 %	20 %
Charitable organizations using a simplified taxation system (clause 8, clause 1, clause 3, clause 2, clause 8, article 427 of the Tax Code of the Russian Federation)	20 %	0 %	0 %	20 %
IT organizations (clause 3, clause 1, clause 1, clause 2, clause 5, article 427 of the Tax Code of the Russian Federation).	8 %	2 %	4 %	14 %
Business partnerships and companies in the field of implementation of the results of intellectual activity (clause 1, clause 1, clause 1, clause 2, clause 4, article 427 of the Tax Code of the Russian Federation)	8 %	2 %	4 %	14 %
Organizations and individual entrepreneurs that have entered into agreements with SEZ management bodies on the implementation of technology-innovative and tourist-recreational activities (clause 2, clause 1, clause 1, clause 2, article 427 of the Tax Code of the Russian Federation)	8 %	2 %	4 %	14 %
Payers of contributions paying remuneration to crew members of ships registered in the Russian International Register of Ships (with exception) (clause 4, clause 1, clause 2, clause 2, article 427 of the Tax Code of the Russian Federation)	0 %	0 %	0 %	0 %
organizations - participants of Skolkovo (clause 10, clause 1, clause 4, clause 2, article 427 of the Tax Code of the Russian Federation)	14 %	0 %	0 %	14 %
Insurers - participants of the SEZ in the territory of Crimea and Sevastopol (clause 11, clause 1, clause 5, clause 2, clause 10, article 427 of the Tax Code of the Russian Federation)	6 %	1,5 %	0,1 %	7,6 %
Insurers are residents of the territory of rapid socio-economic development (clause 12, clause 1, clause 5, clause 2, clause 10, article 427 of the Tax Code of the Russian Federation)	6 %	1,5 %	0,1 %	7,6 %
Insurers are residents of the free port of Vladivostok (clause 13, clause 1, clause 5, clause 2, clause 10, article 427 of the Tax Code of the Russian Federation)	6 %	1,5 %	0,1 %	7,6 %

Amounts not subject to insurance premiums are specified in Article 422 of the Tax Code of the Russian Federation

The features and conditions for the application of reduced insurance premium rates by various categories of payers are determined by Article 427 of the Tax Code of the Russian Federation.

The procedure for calculating and paying insurance premiums in 2019

During the billing period, based on the results of each calendar month, payers calculate and pay insurance premiums based on the base for calculating insurance premiums from the beginning of the billing period to the end of the corresponding calendar month and the tariffs of insurance premiums minus the amounts of insurance premiums calculated from the beginning of the billing period to the previous calendar month. month inclusive.
The amount of insurance contributions for compulsory social insurance (OSI) is reduced by the amount of expenses incurred by them for the payment of insurance coverage for the specified type of OSS in accordance with Russian legislation.
The amount of insurance premiums calculated for payment for a calendar month must be paid no later than the 15th day of the next calendar month.
Payers are required to keep records of the amounts of accrued payments and other remunerations, the amounts of insurance premiums related to them, in relation to each individual in whose favor the payments were made.
The amount of insurance premiums to be transferred is calculated in rubles and kopecks.
The amount of insurance contributions is calculated and paid by the payers of insurance contributions specified in subparagraph 1 of paragraph 1 of Article 419 of the Tax Code, separately in relation to insurance contributions for compulsory pension insurance, insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity, insurance contributions for compulsory health insurance.

Maximum base for calculating insurance premiums in 2019

Up to a certain point the rule works: The higher the employee’s salary, the greater the amount of contributions, and, consequently, the tax burden on the employer.

In order to reduce the costs of business entities for compulsory insurance, provided that the established limit is exceeded, the Tax Code of the Russian Federation provides for a reduction in tariffs (regression). This encourages employers not to hide the real level of their employees' salaries.

The established maximum base for calculating insurance premiums is subject to annual indexation:

for social insurance (OSS), in case of temporary disability and in connection with maternity, the base is indexed based on the growth of average wages in the Russian Federation.
for pension insurance (PIS), the size of the base is established taking into account the average salary in the Russian Federation, increased by 12 times, and the increasing factor applied to it.

Decree of the Government of the Russian Federation dated November 28, 2018 N 1426 “On the maximum value of the base for calculating insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity and for compulsory pension insurance from January 1, 2019.”

In accordance with paragraph 6 of Article 421 of the Tax Code of the Russian Federation, the Government of the Russian Federation
st atation:

1. Establish that for payers of insurance premiums specified in subparagraph 1 of paragraph 1 of Article 419 of the Tax Code of the Russian Federation, the maximum value of the base for calculating insurance premiums:

for compulsory social insurance in case of temporary disability and in connection with maternity is subject to indexation from January 1, 2019 in 1,061 times, taking into account the growth of average wages in the Russian Federation and amounts for each individual to an amount not exceeding 865 000 rubles on an accrual basis from January 1, 2019;
for compulsory pension insurance, taking into account the average salary in the Russian Federation for 2019, increased by 12 times, and the increasing coefficient applied to it, established by paragraph 5 of Article 421 of the Tax Code of the Russian Federation for 2019 in the amount 2,1 , amounts in relation to each individual an amount not exceeding 1 150 000 rubles on an accrual basis from January 1, 2019

Chairman of the Government
Russian Federation
D.Medvedev

2019: Limit base, types of insurance, tirifs

2018: Limit base, types of insurance, tirifs

Calculation of contributions when the maximum base is exceeded in 2019

If the employee’s total salary level (base limit) established for the current year (cumulatively from the beginning of the year) is exceeded, the current insurance premium rates 22% - in the Pension Fund and 2.9% - in the Social Insurance Fund decrease and amount to 10% and 0% respectively (in relation to amounts above the above level).

Additional rates of insurance premiums for compulsory pension insurance

For certain categories of payers, in relation to payments and other remuneration in favor of individuals employed in certain types of work, an additional tariff of insurance contributions for compulsory pension insurance is applied.

* For payers specified in paragraphs 1 and 2 of Art. 428 of the Tax Code of the Russian Federation, depending on the class of working conditions established based on the results of a special assessment of working conditions, carried out in the manner established by the legislation of the Russian Federation, the following additional tariffs of insurance contributions for compulsory pension insurance are applied:

Class of working conditions	Subclass of working conditions	Additional insurance premium rate
Dangerous	4	8.0 percent
Harmful	3.4	7.0 percent
	3.3	6.0 percent
	3.2	4.0 percent
	3.1	2.0 percent
Acceptable	2	0.0 percent
Optimal	1	0.0 percent.

Fixed amount of insurance premiums in 2019 (for oneself) for the self-employed population who do not make payments to individuals

From January 1, 2019, a new procedure for paying fixed payments to individual entrepreneurs (for themselves) is in effect. At the same time, the format for payment of insurance premiums by an entrepreneur depends on whether the Entrepreneur is an employer. If an individual entrepreneur does not use hired labor, then a fixed amount of insurance premiums is applied to him.

In accordance with the legislation for 2019, individual entrepreneurs pay:

To the Pension Fund of Russia - 26,545 rubles. + 1% on individual entrepreneur income over 300,000 rubles. (total payment is limited to a limit of RUB 212,360)
In the Federal Compulsory Medical Insurance Fund - 5,840 rubles.

The amount of insurance premiums paid by payers who do not make payments or other remuneration to individuals, as well as the procedure for calculating the amount of contributions, is established by Article 430 of the Tax Code of the Russian Federation. Tariffs for entrepreneurs for 2019 are the same (26 and 5.1%). The procedure for calculating the additional contribution (1% of the amount of income exceeding 300,000 rubles).

Amounts of individual entrepreneur contributions and deadlines for their payment in 2019

The procedure for paying insurance premiums in a fixed amount in 2019 (for individual entrepreneurs, “for oneself”)

Contributions of an individual entrepreneur working without hired personnel are determined in accordance with the requirements of Art. 420 Tax Code of the Russian Federation. At the same time, reduced tariffs do not apply (only persons paying remuneration to other individuals have benefits).

Thus, insurance premiums are paid by both individual entrepreneurs who have employees and those who do not. At the same time, the amount of contributions for oneself does not depend on the availability of employees. Individual entrepreneurs - pensioners also pay fixed contributions.

If an entrepreneur decides to cease operations and deregister with the tax authority, he must pay the fees within 15 days from the date of deregistration. In this case, the amount of contributions will be adjusted in proportion to the time worked in the calendar year.

Deadline for payment of fixed individual entrepreneur contributions

According to paragraph 2 of Art. 432 of the Tax Code of the Russian Federation, a fixed amount of contributions must be paid before the end of the calendar year. That is, no later than December 31, 2019.

The amount of insurance premiums for individual entrepreneurs in 2019 if income exceeds

If for a calendar year an entrepreneur’s income turns out to be more than 300 thousand rubles, then in addition to contributions from the minimum wage, he must pay compulsory pension contributions in the amount of 1% of the amount of income exceeding 300,000. At the same time, the maximum amount of such contributions is limited. It cannot exceed the value: 8 x RUR 26,545 = 212,360 rub.

Deadline for payment of 1% on individual entrepreneur income to the Pension Fund

According to paragraph 2 of Art. 432 of the Tax Code of the Russian Federation, such contributions are paid before July 1 of the year following the reporting year. That is, contributions for 2019 must be paid no later than July 1.

The recipient of payments is the tax authority with which the individual entrepreneur is registered.

KBK in the payment document should indicate:

18210202140061110160 – for contributions to compulsory pension insurance;
18210202103081013160 – for contributions to compulsory medical insurance.

Calculation of insurance premiums, document form and submission deadlines

In 2018, the Federal Tax Service of Russia plans to update the form for calculating insurance premiums

Deadlines for submitting calculations for insurance premiums

Payers submit calculations of insurance premiums to the tax authority:

no later than the 30th day of the month following the billing (reporting) period, to the tax authority at the location of the organization (and its separate divisions), as well as at the place of residence of the individual making payments and other remuneration to individuals.

Quarterly:

April 30- for the first quarter,
July 30- for the first half of the year,
October 30- within 9 months,
January 30* - for the reporting year.
* the year following the reporting year.

Reporting on contributions submitted to the Federal Tax Service of Russia in 2019.

Deadlines for submitting reports to the Pension Fund and the Social Insurance Fund and forms of reporting documents in 2019

Since 2017, the Federal Tax Service of Russia has been given powers to administer insurance premiums. Wherein:

The Pension Fund of the Russian Federation is authorized to maintain personalized records of insured persons.
FSS - pays benefits and administers injury reporting.

Reporting to the Pension Fund in 2019

Policyholders are required to provide information on the insurance experience of the insured persons for 2018 no later than March 1, 2019.

Reporting to the Social Insurance Fund

The FSS provides information on compulsory social insurance against accidents at work and occupational diseases (the form and format is prepared by the FSS).

Reporting to the Compulsory Medical Insurance Fund

Separate categories of policyholders report (using special forms).

Insurance rates for compulsory social insurance (OSI) against industrial accidents and occupational diseases

In 2019 and during the planning period of 2020 and 2021, insurance premiums for compulsory social insurance against industrial accidents and occupational diseases are paid by insurers in the manner and at the rates established by the Federal Law of December 22, 2005 No. 179-FZ "On Insurance tariffs for compulsory social insurance against industrial accidents and occupational diseases for 2006.

For 2019 and 2021, 32 insurance rates (from 0.2 to 8.5 percent), differentiated by type of economic activity depending on the class of professional risk, as well as benefits for their payment, have been retained.

Insurance rates for OCC against industrial accidents and occupational diseases are determined as a percentage of accrued wages for all bases (income) in accordance with the types of economic activity by occupational risk class.

Insurance rates for OCC against accidents and occupational diseases for 2019

Insurance rates for compulsory social insurance against industrial accidents and occupational diseases are determined as a percentage of the amounts of payments and other remunerations that are accrued in favor of the insured within the framework of labor relations and civil contracts and are included in the base for calculating insurance contributions for compulsory social insurance from accidents at work and occupational diseases in accordance with Article 20 1 of the Federal Law of July 24, 1998 No. 125-FZ “On compulsory social insurance against accidents at work and occupational diseases” (Federal Law of July 24, 1998 No. 125- Federal Law).

BCC for contributions to social insurance against accidents and occupational diseases in 2019

KBK	Name
393 1 02 02050 07 1000 160	Insurance contributions for compulsory social insurance against industrial accidents and occupational diseases (payment amount (recalculations, arrears and debt on the corresponding payment, including canceled ones)
393 1 02 02050 07 2100 160	Insurance contributions for compulsory social insurance against accidents at work and occupational diseases (penalties on the corresponding payment)
393 1 02 02050 07 2200 160	Insurance contributions for compulsory social insurance against accidents at work and occupational diseases (interest on the corresponding payment)
393 1 02 02050 07 3000 160	Insurance contributions for compulsory social insurance against industrial accidents and occupational diseases (amounts of monetary penalties (fines) for the corresponding payment in accordance with the legislation of the Russian Federation)
393 1 02 02050 07 4000 160	Insurance contributions for compulsory social insurance against industrial accidents and occupational diseases (other revenues)
393 1 02 02050 07 5000 160	Insurance contributions for compulsory social insurance against industrial accidents and occupational diseases (payment of interest accrued on the amounts of excessively collected (paid) payments, as well as in case of violation of the deadlines for their return)

The procedure for confirming the main type of economic activity of the insurer under OSS against accidents and occupational diseases

Annual confirmation of the main type of economic activity of policyholders is necessary for the FSS to determine the risk class depending on the activities of the policyholder, in order to establish an insurance tariff for insurance against accidents and occupational diseases.

Annual confirmation of the main type of economic activity of policyholders - legal entities, as well as types of economic activity of the policyholder's divisions, which are independent classification units, is necessary for the Social Insurance Fund of the Russian Federation to determine the professional risk class of the type of economic activity that corresponds to the main type of economic activity of the policyholder (the policyholder's division) , and the amount of the insurance tariff corresponding to this class for compulsory social insurance against accidents at work and occupational diseases.

The procedure for confirming the main type of economic activity of the insurer for compulsory social insurance against industrial accidents and occupational diseases - a legal entity, as well as the types of economic activity of the insurer's divisions, which are independent classification units, was approved by order of the Ministry of Health and Social Development of Russia dated January 31, 2006 No. 55 (as amended orders of the Ministry of Health and Social Development of Russia dated 01.08.2008 No. 376n, dated 22.06, 25.10.2011 No. 606n).

It should be noted that the main type of economic activity of the insurer - an individual employing persons subject to compulsory social insurance against industrial accidents and occupational diseases - must correspond to the main type of activity specified in the Unified State Register of Individual Entrepreneurs (USRIP). In this case, annual confirmation by the policyholder of the main type of activity is not required.

In 2019, to confirm the main type of economic activity, policyholders - legal entities submit the following documents to the regional office no later than April 15, 2019:

application for confirmation of the main type of economic activity,
certificate confirming the main type of economic activity,
a copy of the explanatory note to the balance sheet for 2017.

In these documents, the codes and their decoding by type of economic activity must comply with the new OKVED 2; information about new codes is received by a legal entity from the Federal Tax Service.

Documents by the regional branch of the Fund are accepted in the form of an electronic document using a single Portal of state and municipal services

Registration of legal entities on the Portal of state and municipal services is free of charge.

Indexation of benefits for 2018 for citizens with children

From February 1, 2018, the indexation coefficient for payments, benefits and compensation for certain categories of beneficiaries is set at 1,025 .

The coefficient applies to state benefits for citizens with children.

The following benefits increased by 2.5%:

up to 628.47 rub. - when registering in the early stages of pregnancy,
up to RUB 16,759.09 - at the birth of a child.

The minimum monthly child care benefit has also been indexed:

RUB 3,142.33 - for the first child (new minimum for those who were granted parental leave before January 1, 2018),
RUB 6,284.65 - for the second child (for everyone).

Decree of the Government of the Russian Federation of January 26, 2018 N 74 “On approval of the indexation coefficient for payments, benefits and compensation in 2018.”

Insurance premiums have replaced the unified social tax, but the norms, rules and calculation procedure remain the same, with the exception of some amendments. What are payers of such amounts required to know?

General information

Insurance premiums are contributions that are obligatory paid by citizens working under the insurance company, as well as by companies that have such employees.

But who exactly can act as a payer when an object of assessment arises?

Essential elements

The elements of insurance premiums are understood as a number of components that are used to calculate payments.
The legislation establishes such elements as the object, payers, payment terms, etc.

The object is payment and other remuneration that is accrued by the payer of insurance premiums to individuals who fulfill their obligations in accordance with contracts:

labor;

Object – payment and other remuneration that is accrued to an individual who must be insured in accordance with the norms of legislative acts.

The basis for determining contributions to extra-budgetary funds is the amount of earnings and other remunerations that are accrued by a person for periods of settlements in favor of citizens.

In the Pension Fund of Russia, payments are determined in relation to a specific employee from the beginning of the year at the end of each month on an accrual basis. The fee rate is the amount of payment per unit of measurement of the base for calculating amounts.

The procedure for calculating and paying insurance amounts:

Payment is made for each extra-budgetary fund individually.
Amounts are calculated and transferred every month, based on the amount of payment and other remunerations from the beginning of the year to the current month, taking into account the tariff.
Policyholders must keep records of accruals for each employee.
Insurance premiums must be paid according to payment documents provided to each fund.
In the event that the number of employees at an enterprise exceeds 25 people, the administration must submit reports in electronic format.
Amounts are paid according to the location of the separate divisions. This takes into account the size of the base, which applies specifically to these units.
The amount of contributions of the parent company is calculated as the difference between the fees in the total amount and the insurance premiums of the division.

If entrepreneurs pay for themselves, it is worth adhering to the following rules:

all calculations are carried out independently;
payment is made before the end of the year, which is the settlement year;
if an individual has ceased to operate as an individual entrepreneur, the amount of insurance premiums must be paid within 15 days after deregistration.

Reporting should be done once a quarter; the tax period is a calendar year. All employers must pay insurance premiums no later than the 15th day of the end of the reporting month.

Who are the payers?

Payers of contributions:

If entrepreneurs simultaneously belong to both types of payers, then they must pay contributions on both grounds - for employees and for themselves.

Current regulatory framework

When paying and calculating insurance premiums, you should be guided by the following legislative acts, many of which have recently been amended:

The payment procedure is also described in the Tax and Labor Codes, as well as the Administrative Code.

Basic provisions of Law 212-FZ

Law No. 212-FZ on insurance contributions to the Pension Fund of the Russian Federation provides for relations that are associated with the amounts of insurance fees that are payable:

pension insurance;
compulsory social insurance in case of incapacity for work at a certain time;
for insurance of a compulsory plan for medical services.

Such an act cannot be used as a guideline for insurance against industrial accidents and occupational diseases.

The regulatory document provides for the procedure for monitoring calculations, payment of contributions and the rules for bringing to responsibility for violations of legal norms.

The law specifies the objects, the basis for calculation (clause 1 of Article 7 of this law), payments from which contributions are not transferred (Article 9 of the Law on Contributions No. 212-FZ).

The amount of payments should be calculated in relation to all employees, while a fixed base amount is established.

If the approved limit is exceeded, no additional payments are made. Such indicators are indexed annually in connection with wage growth.

Chapter 3 of Law No. 212-FZ.

The procedure for calculating penalties in case of violation of the deadlines for payment of calculated amounts is also considered. The penalty is calculated taking into account the current refinancing rate of the Central Bank of Russia (this is 1/300).

Types of contributions

The payer must pay several insurance premiums:

to the Pension Fund for pension insurance;
for health insurance;
for insurance in cases where a person cannot fulfill his obligations at work for a certain period of time.

The following types of insurance premiums are distinguished (if we consider their technical aspects):

Risk type of premium	What is a net net premium, which is understood as part of the contributions in monetary terms that are used for protection against insurance risks
Contribution to savings (accumulative) types	For example, with life insurance. Sent for coverage upon expiration
Net bonus	What is part of the premiums that is needed for insurance protection for a certain time for a specific type of insurance
Sufficient contributions equal the sum of net premiums and loads	What is included in the insurers' costs. May be considered as gross premium or tariff rate
Gross premium is the insurer's tariff rate	Includes sufficient contributions, allowances to cover costs associated with the implementation of preventive measures, promotions

There may also be in-kind and permanent bonuses. The first type is designed to cover risks for specific periods of time. Constant contributions include contributions that do not change over time.

Depending on the form of payment, there are:

One-time premium – which is paid once for the entire insurance period.
Current – part of a one-time payment.
Annual.
Installment payment.

By time when payments are made:

prepaid expense;
advance bonus.

Depending on the size:

required bonus;
fair;
competitive.

The essence of taxation

Not all payments may be subject to insurance premiums. If you do not have a contribution exemption, you will have to figure out how to calculate the amount due.

Amounts not subject to insurance premiums

The following are not subject to insurance premiums:

The following amounts are also not included in the database:

payment for food;
transfers that were made to employees who quit, except for payments for unused vacations;
listed for preparatory courses and retraining courses for workers;
that the family members of the deceased employee are paid;
for travel to and from your holiday destination.

How to determine the amount to be paid?

To calculate the amount of contributions to be transferred to extra-budgetary funds (insurance contributions for compulsory health insurance in the Pension Fund of the Russian Federation, health insurance in the Compulsory Medical Insurance Fund and the Social Insurance Fund), the employer must add up all amounts accrued to employees.

This refers to payments that were made in the billing period, that is, from the beginning of the year until the moment of calculation. Then the indicators should be multiplied by insurance rates.

From the result obtained, contributions that have already been paid in the current year are deducted. The balance is the amount that should be deposited into the account of one of the policyholder’s funds.

In the event that one of the employees was on sick leave or received maternity benefits, employers have the right to reduce the amount of insurance contributions to the Social Insurance Fund for disability insurance for a certain period.

Benefit funds are also subject to deduction, which must be paid at the expense of the Fund (the first 3 days are paid by the employer, the rest - by the Social Insurance Fund).

Provided that benefits paid exceed contributions, amounts in excess of the limits are counted against pending transfers.

Basic reporting

Payments to the Social Insurance Fund are provided in Form 4-FSS within the following deadlines:

It is mandatory to fill in the payer status in field 101:

01	The payer of fees, which is a legal entity
02	Tax agent
03	Federal postal service companies that issued the order to the individual
04	Tax structure
05	Regional branch of the FSSP
06	A participant in foreign economic activity, which is a legal entity
07	Customs authority
08	Payer of insurance contributions to budget systems
09	Payer of fees represented by individual entrepreneur
10	Notary
11	Lawyer
12	Payer-lava of peasant farms
13	Other individuals who are clients of the bank
14	The payer who makes transfers to employees
15	Credit company, payment agent, etc.

Questions that arise

Despite the fact that the basic rules are clearly stated in the legislation, some questions still arise. What are payers most often interested in?

Availability of arrears on insurance contributions to the Social Insurance Fund

Arrears are the amount of debt of policyholders to the Social Insurance Fund, which is calculated as the difference between the amount of calculated contributions to the fund and the amount of actual contributions paid.

The arrears are determined based on the results of the quarter and are reflected (if any) in the reporting that is prepared to the authorized body for a specific period.

In the event that the payer does not pay the amount of insurance premiums or does not pay the full amount, then such an obligation will be compulsorily fulfilled.

First, the regional representative office sends the policyholder a demand for repayment of contributions, penalties and fines. Such a document is sent within 3 months from the moment the arrears are identified (Part 2 of Article 22 of Document No. 212-FZ).

The requirement can be provided in the following ways:

be delivered personally to the payer under;
sent by registered mail with ;
sent via a telecommunications channel.

When sending a registered letter, the day of receipt is determined after 6 days. Fulfillment of the requirement must be carried out within 10 days from the date of receipt, unless another time is provided for the transfer of arrears.

Upon expiration of such periods, a decision is made to collect the debt from the payer’s bank account (Article 19 of the same law), of which the person will be notified within 6 days.

The amount may be collected:

in rubles;
if there are not enough rubles - in foreign currency at the current exchange rate.

The costs associated with the sale of foreign currency must be fully covered by the policyholder. If the account does not have enough funds or does not have them at all, then orders to transfer the required amount are executed as funds arrive in the accounts.

In the absence of accounts or funds on them, the Pension Fund for compulsory pension insurance and the Social Insurance Fund can collect contributions and penalties from the debtors’ property. To do this, the decision is sent to the bailiff service.

Video: insurance premiums in 2015

Are civil contracts subject to SV?

Amounts under civil contracts may be subject to insurance premiums, but this does not apply to everyone. Taxed only for compulsory pension and health insurance.

Another option is possible - a contribution for injuries, but if this is stated in the contracts themselves. Such rules are established by Part 1 of Art. 5 of the law of July 24, 1998 No. 125-FZ.

Payers do not make other transfers to the Social Insurance Fund for compulsory social insurance (subclause 2, part 3, article 9 of document No. 212-FZ).

Regarding compensation for unused vacation

Along with the question of whether vacation pay is accrued, ambiguities arise with compensation for unused vacations. What does the regulatory documentation say about this?

It says here that compensation of any type cannot be assessed, except for amounts of compensation for unused vacations that are not related to the dismissal of employees.

Is financial assistance taxable or not?

The taxation of financial aid will depend on the cases for which the funds are issued.

In accordance with Art. 8 part 1 of document No. 212-FZ, the basis for calculating amounts is the funds paid, as well as other remunerations (Article 7 part 1) that are accrued in the billing period, except for those amounts reflected in Art. 9 of this law.

The object of assessment of contributions for compulsory social insurance against industrial accidents and occupational diseases is payments and other remunerations that are paid to an employee in accordance with an employment or other contract.

Condition - the policyholder pays premiums to insurers (clause 1, article 20.1 of act No. 125-FZ). The second paragraph states that the base determines the amounts of payments and other remunerations that are specified in paragraph 1 of this regulatory document.

Insurance premiums are not charged for the following types of financial assistance:

What is paid to an individual in connection with natural disasters or other emergency situations, if such amounts are aimed at compensating for damage. This should also include payments to persons who suffered from a terrorist attack within the Russian Federation.
What is paid to an employee upon the death of a loved one.
What is paid to persons at the birth (adoption) of a baby for 1 year of the child’s life. Condition: the amount should not exceed 50 thousand rubles.

Those amounts transferred as financial assistance in the amount of up to 4 thousand will not be subject to contributions (subclause 12, clause 1, article 20.2 of document No. 125-FZ).

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From January 1, 2017, all provisions related to the calculation and payment of insurance premiums were transferred to the Tax Code of the Russian Federation. At the same time, the Tax Code of the Russian Federation has been supplemented with a new section XI “Insurance contributions in the Russian Federation” and a new chapter 34 “Insurance contributions”.

In the Tax Code of the Russian Federation, insurance premiums are included in a separate obligatory payment and their concept, as well as the definition of taxes and fees, is enshrined in Article 8 of the Tax Code of the Russian Federation. Thus, insurance premiums are understood as mandatory payments for compulsory pension insurance, compulsory social insurance in case of temporary disability and in connection with maternity, compulsory medical insurance, collected from organizations and individuals for the purpose of financial security for the implementation of the rights of insured persons to receive insurance coverage for the corresponding type of compulsory social insurance.

But it should be noted that the provisions of the Tax Code of the Russian Federation will not apply to relations regarding the establishment and collection of insurance premiums for compulsory social insurance against industrial accidents and occupational diseases and insurance premiums for compulsory medical insurance of the non-working population, which, as now, will be regulated by separate laws.

Division of powers between the Federal Tax Service of Russia and state extra-budgetary funds when transferring powers to administer insurance premiums

The tax authorities are given powers to:

- control over the correctness of calculation, completeness and timely payment of insurance premiums in accordance with the provisions of the Tax Code of the Russian Federation;

- accepting insurance premium payments from payers of insurance premiums, starting with the submission of calculations for insurance premiums for the reporting period - 1st quarter of 2017;

- the implementation of offset/refund of insurance premiums, including for periods expired before January 1, 2017, according to decisions of the Pension Fund and the Social Insurance Fund;

- provision of deferment (installment plan) for insurance premiums;

- collection of arrears of insurance premiums and arrears of penalties and fines, including those that arose before January 1, 2017, starting with the collection measure following the measure applied by the Pension Fund and the Social Insurance Fund.

The Pension Fund of Russia and the Social Insurance Fund retain powers to:

- accepting calculations (updated calculations) from insurance premium payers for insurance premiums for reporting (settlement) periods that expired before January 1, 2017;

- control over the correctness of calculation, completeness and timeliness of payment of insurance premiums for periods before January 1, 2017 (office and on-site inspections);

- accepting applications from payers of insurance premiums for the return of amounts of overpaid (collected) insurance premiums, penalties, fines for reporting periods before January 1, 2017, making decisions on these applications and sending these decisions to the tax authorities for execution.

In addition, the Pension Fund of the Russian Federation retains the obligation to maintain individual (personalized) records in the compulsory pension insurance system, and the Federal Social Insurance Fund of the Russian Federation remains the administrator of insurance contributions for compulsory social insurance against industrial accidents and occupational diseases and, taking into account the preservation of the “offset” mechanism in the compulsory social insurance system insurance, the Federal Social Insurance Fund of the Russian Federation retains the authority to conduct inspections of the correctness of the declared expenses for the payment of insurance coverage for compulsory social insurance in case of temporary disability and in connection with maternity and to report the results of these inspections to the tax authorities.

Features of registration of insurance premium payers

From January 1, 2017, all insurance premium payers will have to register with the tax authorities.

At the same time, the procedure for registering (deregistering) organizations and individuals with the tax authorities has not undergone significant changes. Thus, registration with the tax authorities of a Russian organization at the location of the organization, the location of its separate divisions, a foreign non-profit non-governmental organization at the place of its activities on the territory of the Russian Federation through a branch, as well as an individual entrepreneur at the place of his residence is carried out on the basis of information contained respectively in the Unified State Register of Legal Entities and the Unified State Register of Individual Entrepreneurs.

At the same time, due to the specifics of insurance premiums, some features of registration of certain categories of insurance premium payers have appeared.

For example, registration (deregistration) with the tax authority of an international organization recognized as a payer of insurance premiums is carried out by the tax authority on the basis of an application from such an international organization for registration (deregistration) as a payer of insurance premiums.

Registration (deregistration) with the tax authority of an arbitration manager, appraiser, mediator is carried out by the tax authority at their place of residence on the basis of information reported by the authorized federal executive body exercising functions of control (supervision) over the activities of self-regulatory organizations of arbitration managers, appraisers , mediators. Registration (deregistration) of a patent attorney with the tax authority is carried out by the tax authority at his place of residence on the basis of information reported by the Federal Service for Intellectual Property.

Registration (deregistration) of an individual as a payer of insurance premiums is carried out by the tax authority at the place of his residence on the basis of an application from this individual for registration (deregistration) as a payer of insurance premiums, submitted to any tax authority according to his choice.

Payers of insurance premiums

Clause 3.4 of Article 23 of the Tax Code of the Russian Federation separately highlights the responsibilities of insurance premium payers, which include:

1. payment of insurance premiums established by the Tax Code of the Russian Federation;

2. keeping records of objects subject to insurance premiums, the amounts of calculated insurance premiums for each individual in whose favor payments and other remuneration were made;

3. submission to the tax authority at the place of registration of calculations for insurance premiums;

4. submission to the tax authorities of documents necessary for the calculation and payment of insurance premiums;

5. submission to the tax authorities, in cases and in the manner provided for by the Tax Code of the Russian Federation, information about insured persons in the individual (personalized) accounting system;

6. ensuring for six years the safety of documents necessary for the calculation and payment of insurance premiums;

7. notification to the tax authority at the location of the Russian organization - the payer of insurance premiums about vesting a separate division with the authority to accrue payments and rewards in favor of individuals within one month from the date of vesting it with the corresponding powers;

8. other obligations provided for by the legislation of the Russian Federation on taxes and fees.

Article 419 of the Tax Code of the Russian Federation establishes two categories of insurance premium payers:

1. payers making payments and other remuneration to individuals:

- organizations

- individual entrepreneurs

- individuals who are not individual entrepreneurs

2. payers who do not make payments and other remuneration to individuals, namely individual entrepreneurs, lawyers, notaries engaged in private practice, arbitration managers, appraisers, mediators, patent attorneys and other persons engaged in private practice in accordance with the legislation of the Russian Federation.

However, if the payer belongs to several categories simultaneously, then he is obliged to calculate and pay insurance premiums separately for each basis. For example, if an individual entrepreneur has employees, then he is obliged to pay insurance premiums both for himself and for payments in favor of his employees.

Object of taxation of insurance premiums

In accordance with Article 420 of the Tax Code of the Russian Federation, for payers - organizations and individual entrepreneurs making payments and rewards in favor of individuals, payments and other rewards in favor of individuals who are subject to compulsory social insurance in accordance with federal laws on specific types of compulsory social insurance (except for remunerations paid to individual entrepreneurs, lawyers, notaries, etc.):

1. within the framework of labor relations and under civil contracts, the subject of which is the performance of work, the provision of services;

3. 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, including remunerations accrued by organizations for managing rights on a collective basis in favor of the authors of works under agreements concluded with users.

For payers of individuals who make payments and remunerations in favor of individuals, the object of taxation with insurance premiums is payments and other remuneration under employment agreements (contracts) and under civil law contracts, the subject of which is the performance of work, the provision of services in favor of individuals (for excluding remunerations paid to individual entrepreneurs, lawyers, notaries, etc.).

The object of taxation with insurance contributions for payers who do not make payments and other remuneration to individuals is the minimum wage established at the beginning of the corresponding billing period, and if the amount of income of such a payer for the billing period exceeds 300,000 rubles, the object of taxation with insurance contributions is also his income is recognized.

Base for calculating insurance premiums

The base for calculating insurance premiums is defined as the amount of payments and other remunerations that are subject to taxation, accrued by payers of insurance premiums for the billing period in favor of individuals, with the exception of amounts not subject to insurance premiums (for example, benefits, compensation, financial assistance, etc. ).

In this case, the base for calculating insurance premiums is determined separately for each individual at the end of each calendar month from the beginning of the billing period on an accrual basis.

The base for calculating insurance contributions for compulsory pension insurance and the base for calculating insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity have a limit value, after which insurance contributions are not charged. The exception is insurance premiums paid by the main category of payers when applying the tariff of insurance premiums for compulsory pension insurance in the amount of 22%, in this case, insurance premiums are also levied on payments in excess of the established limit value of the base of insurance premiums for compulsory pension insurance in the amount of 10% in excess of the specified amount.

The maximum value of the base for calculating insurance premiums is subject to annual indexation from January 1 of the corresponding year based on the growth of average wages in the Russian Federation.

In addition, for the period 2015-2021, the maximum value of the base for calculating insurance contributions for compulsory pension* is increased annually by the increasing coefficients established for the corresponding year:

________________

* The text of the document corresponds to the original. - Database manufacturer's note.

in 2017 - 1.9;

in 2018 - 2.0;

in 2019 - 2.1;

in 2020 - 2.2;

in 2021 - 2.3.

The base for calculating insurance premiums in relation to copyright contracts is reduced by the amount of actually incurred and documented expenses associated with the extraction of such income, and if these expenses cannot be documented, they are accepted for deduction in certain amounts (as a percentage of the amount accrued income).

Insurance premium rates

For the main category of insurance premium payers, for the period up to 2018 inclusive, the insurance premium rate has been retained at 30% (22% - for compulsory pension insurance within the established amount of the base for calculating insurance premiums, 2.9% - for compulsory social insurance in case of temporary disability and in connection with maternity within the limits of the contribution base and 5.1% for compulsory health insurance). In addition, in addition to the above-mentioned base for calculating insurance premiums, insurance premiums are paid to the Pension Fund based on a 10% tariff.


Tariffs in 2017-2018 (in%)	Insurance contributions for compulsory pension insurance (OPI)	Insurance contributions for compulsory social insurance (OSI) in case of temporary disability and in connection with maternity		Insurance premiums for compulsory health insurance (CHI)
		Regarding payments and other remuneration in favor of foreigners and stateless persons temporarily staying in the territory of the Russian Federation*	Regarding other payments
Within the established limit value of the base
Above the established limit value of the base

________________
* With the exception of foreigners recognized as highly qualified workers.

** For the purpose of calculating insurance premiums for compulsory medical insurance, a maximum base value is not established, therefore the specified tariff is charged from the full amount of payments subject to insurance premiums.

At the same time, the basic rate of insurance premiums is still declared at the rate of 34% (26% - in OPS within the established amount of the base for calculating insurance premiums, 2.9% - on OSS within the established amount of the contribution base, 5.1% - on compulsory medical insurance without establishing the specified limit), that is, after the expiration of the above-mentioned tariff of 30% + 10%, payers of insurance premiums will switch to paying insurance premiums at a tariff of 34%.

For certain categories of payers, reduced insurance premium rates have been retained for a certain transition period.

Such payers include:

- representatives of small and medium-sized businesses that apply a simplified taxation system and carry out activities in the social and industrial spheres, pharmacies that apply special tax regimes, individual entrepreneurs that apply a patent taxation system, charitable organizations and socially oriented non-profit organizations on the simplified tax system, which apply until 2018 inclusively a reduced insurance premium rate of 20%, which goes entirely to compulsory health insurance;

- organizations operating in the field of information technology; business companies and business partnerships whose activities involve the practical application (implementation) of the results of intellectual activity; payers who have entered into agreements with the management bodies of special economic zones on the implementation of technology-innovation activities and make payments to individuals working in a technology-innovation special economic zone or an industrial-production special economic zone; payers who have entered into agreements on the implementation of tourist and recreational activities and make payments to individuals working in tourist and recreational special economic zones united in a cluster, which until 2017 inclusive apply an insurance premium rate of 14%, in 2018 - 21% and in 2019 - 28%;

- payers making payments and other remuneration to crew members of ships registered in the Russian International Register of Ships, who apply a 0% tariff until 2028;

- participants of the Skolkovo project, who, for 10 years from the moment they receive the status of a participant in such a project, apply an insurance premium rate of 14%, which goes entirely to compulsory health insurance;

- payers who have received the status of a participant in a free economic zone in the territories of the Republic of Crimea and the federal city of Sevastopol, the status of a resident of a territory of rapid socio-economic development, the status of a resident of the free port of Vladivostok, who within 10 years from the date of receipt of such status have the right to apply reduced tariffs of 7.6%.

As for the additional tariffs of insurance contributions, in relation to payments in favor of individuals employed in the types of work specified in paragraph 1 of part 1 of Article 30 of the Federal Law of December 28, 2013 N 400-FZ “On Insurance Pensions” (hereinafter referred to as Federal Law N 400 -FZ), an additional tariff of insurance premiums for compulsory health insurance is established in the amount of 9%.

With regard to payments in favor of individuals employed in the types of work specified in paragraphs 2-18 of part 1 of Article 30 of Federal Law N 400-FZ (for example, those employed in work with difficult working conditions, in underground and open-pit coal mining , slate and other minerals, for work with increased intensity and severity in the textile industry, etc.), an additional rate of insurance premiums for compulsory insurance is established in the amount of 6%.

However, if the payer-employer has carried out a special assessment of working conditions or there are workplaces for which there are current results of certification of workplaces and working conditions in which, according to the results of such certification, are recognized as harmful and (or) dangerous, then in return for the above tariffs, payers in Depending on the class of working conditions established based on the results of a special assessment of working conditions (certification of workplaces), differentiated amounts of additional tariffs are applied.


Class of working conditions	Subclass of working conditions	Additional insurance premium rate
Dangerous
Harmful



Acceptable
Optimal

Contribution rates for additional social security for certain categories of workers will be:

- in relation to payments in favor of flight crew members of civil aviation aircraft - 14%;

- in relation to payments in favor of workers directly employed full-time in underground and open-pit mining (including personnel of mine rescue units) in the mining of coal and shale and in the construction of mines, and workers of leading professions - longwall miners, drifters, miners at breakers hammers, mining excavation machine operators - 6.7%.

The procedure for calculating and paying insurance premiums

For payer-employers, the procedure for calculating and paying insurance premiums has remained virtually unchanged.

They must also calculate and pay insurance premiums on a monthly basis. The deadline for paying insurance premiums remains the same: no later than the 15th next calendar month in which payments were made to individuals.

The amount of insurance contributions, as at present, will be determined in rubles and kopecks and calculated separately in relation to insurance contributions for compulsory pension insurance, insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity, insurance contributions for compulsory health insurance .

The billing period, as now, is the calendar year, and the reporting periods are the first quarter, half a year, and nine months of the calendar year.

In addition, after January 1, 2017, the offset principle of spending compulsory social insurance funds in case of temporary disability and in connection with maternity will remain. In this regard, after January 1, 2017, the payer will also be able to reduce the amount of insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity by the amount of expenses incurred by him for the payment of compulsory insurance coverage for the specified type of compulsory social insurance.

Moreover, if, at the end of the settlement (reporting) period, the amount of expenses incurred by the payer for the payment of insurance coverage for compulsory social insurance in case of temporary disability and in connection with maternity (minus the funds allocated to the FSS policyholder in this period) exceeds the total amount of calculated insurance contributions for this type of insurance, then from January 1, 2017, the resulting difference will be subject to offset by the tax authority against upcoming payments for compulsory social insurance in case of temporary disability and in connection with maternity on the basis of confirmation received from the Social Insurance Fund of the expenses declared by the payer for the payment of insurance coverage for the corresponding estimated (reporting) period or compensation to the Social Insurance Fund in the prescribed manner.

It should be noted that verification of the correctness of the declared expenses for the payment of insurance coverage for compulsory social insurance in case of temporary disability and in connection with maternity is reserved for the Social Insurance Fund. To carry out these checks, data on calculations of insurance premiums on calculated insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity and on the amount of expenses of payers for insurance payments will be sent by the tax authority to the Social Insurance Fund.

From January 1, 2017, payment of insurance premiums and submission of calculations for insurance premiums are made by organizations that have separate divisions, at their location and at the location of separate divisions, which accrue payments and other remuneration in favor of individuals, with the exception of organizations with separate divisions abroad (in this case, payment of insurance premiums and submission of reports is centralized at the location of the parent organization).

In connection with the change of the administrator of insurance premiums, the budget classification codes for transferring insurance premiums will change from 2017.

Amount of insurance premiums for the self-employed category of payers

Insurance contributions for compulsory pension insurance

If the payer’s income does not exceed 300,000 rubles. - 1 minimum wage x 26% x 12 months.

If the payer’s income exceeds 300,000 rubles. - 1 minimum wage x 26% x 12 months. + 1% of the amount of income of the payer of insurance premiums exceeding 300,000 rubles, but not more than 8 minimum wages x 26% x 12 months.

Insurance premiums for compulsory health insurance

1 minimum wage x 5.1% x 12

Heads of peasant (farm) farms (hereinafter referred to as peasant farms) pay the appropriate insurance contributions for compulsory pension insurance and compulsory health insurance in a fixed amount for themselves and for each member of the peasant farm. At the same time, the fixed amount of the insurance contribution for each corresponding type of compulsory social insurance is determined as the product of the minimum wage and the tariffs of insurance contributions for compulsory pension insurance (26%) and compulsory health insurance (5.1%), increased by 12 times.

If the peasant farm consists of several members, then the amount of the fixed amount of the insurance premium must be multiplied by the number of members of the peasant farm, including the head of the peasant farm.

Thus, regardless of the amount of income, the head of the peasant farm pays insurance premiums in a fixed amount without charging 1% of the amount of income exceeding 300,000 rubles.

If the entrepreneurial or other professional activities of self-employed payers have not been carried out since the beginning of the billing period or have ceased before its end, then in this case the amount of insurance premiums is determined in proportion to the months worked.

The Tax Code of the Russian Federation in Article 430 has preserved for self-employed payers an exemption from paying insurance premiums for the periods:

1. their completion of military service upon conscription;

2. care of one parent for each child until he reaches the age of one and a half years;

3. care provided by an able-bodied person for a group I disabled person, a disabled child or a person who has reached the age of 80;

4. residence of spouses of military personnel performing military service under a contract, together with their spouses, in areas where they could not work due to lack of employment opportunities;

5. residence abroad of spouses of employees sent, in particular, to diplomatic missions and consular offices of the Russian Federation, international organizations, the list of which is approved by the Government of the Russian Federation;

6. for periods during which the status of a lawyer was suspended and during which they did not carry out relevant activities.

At the same time, this article no longer contains the obligatory condition of submitting documents confirming the absence of activity during the specified periods.

At the same time, the Tax Code of the Russian Federation establishes a rule that in case of non-payment (incomplete payment) of insurance premiums by self-employed payers on time (December 31 of the current calendar year - for a fixed payment and April 1 of the year following the calculated one - for 1% of the amounts income over 300,000 rubles), the tax authority in the prescribed manner determines the amount of insurance premiums payable for the billing period by such payers.

If the amount of insurance premiums determined by the tax authority exceeds the amount of insurance premiums actually paid by the payer for the billing period, the tax authority identifies arrears in insurance premiums and collects it in the prescribed manner.

Reporting

Payers making payments in favor of individuals submit calculations for insurance premiums quarterly no later than the 30th day of the month following the billing (reporting) period to the tax authority at the location of the organization and at the location of separate divisions of organizations that calculate payments and other remuneration in favor of individuals, at the place of residence of the individual making payments and other remuneration to individuals.

The heads of peasant (farm) households submit calculations of insurance premiums to the tax authority at the place of registration annually before January 30 of the calendar year following the expired billing period.

The form for calculating insurance premiums was approved by order of the Federal Tax Service of Russia dated October 10, 2016 N ММВ-7-11/551@ (Registered with the Ministry of Justice of Russia on October 26, 2016 N 44141).

Electronic document text
prepared by Kodeks JSC and verified against:
official website of the Federal Tax Service of Russia
www.nalog.ru
as of December 13, 2016

Procedure for paying insurance premiums (nuances). What are insurance premiums in the Russian Federation Rules for calculating and paying insurance premiums

Types of insurance premiums

Legal basis

Payers of insurance premiums

Object of taxation of insurance premiums

Base for calculating insurance premiums

Billing and reporting periods

Date of payments and other rewards

Insurance premium rates

Reduced insurance premium rates in 2019 the order of application has changed

The procedure for calculating and paying insurance premiums in 2019

Maximum base for calculating insurance premiums in 2019

2019: Limit base, types of insurance, tirifs

2018: Limit base, types of insurance, tirifs

Calculation of contributions when the maximum base is exceeded in 2019

Additional rates of insurance premiums for compulsory pension insurance

Fixed amount of insurance premiums in 2019 (for oneself) for the self-employed population who do not make payments to individuals

Amounts of individual entrepreneur contributions and deadlines for their payment in 2019

The procedure for paying insurance premiums in a fixed amount in 2019 (for individual entrepreneurs, “for oneself”)

Deadline for payment of fixed individual entrepreneur contributions

The amount of insurance premiums for individual entrepreneurs in 2019 if income exceeds

Deadline for payment of 1% on individual entrepreneur income to the Pension Fund

Calculation of insurance premiums, document form and submission deadlines

Deadlines for submitting calculations for insurance premiums

Reporting on contributions submitted to the Federal Tax Service of Russia in 2019.

Deadlines for submitting reports to the Pension Fund and the Social Insurance Fund and forms of reporting documents in 2019

Reporting to the Pension Fund in 2019

Reporting to the Social Insurance Fund

Reporting to the Compulsory Medical Insurance Fund

Insurance rates for compulsory social insurance (OSI) against industrial accidents and occupational diseases

Insurance rates for OCC against accidents and occupational diseases for 2019

BCC for contributions to social insurance against accidents and occupational diseases in 2019

The procedure for confirming the main type of economic activity of the insurer under OSS against accidents and occupational diseases

Indexation of benefits for 2018 for citizens with children

General information

Essential elements

Who are the payers?

Current regulatory framework

Basic provisions of Law 212-FZ

Types of contributions

The essence of taxation

Amounts not subject to insurance premiums

How to determine the amount to be paid?

Basic reporting

Questions that arise

Availability of arrears on insurance contributions to the Social Insurance Fund

Are civil contracts subject to SV?

Regarding compensation for unused vacation

Is financial assistance taxable or not?

Division of powers between the Federal Tax Service of Russia and state extra-budgetary funds when transferring powers to administer insurance premiums

Features of registration of insurance premium payers

Payers of insurance premiums

Object of taxation of insurance premiums

Base for calculating insurance premiums

Insurance premium rates

The procedure for calculating and paying insurance premiums

Amount of insurance premiums for the self-employed category of payers

Reporting

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