Extra-budgetary contributions. Who are the payers of insurance premiums? Contributions from the income of entrepreneurs and other “individuals”

Today there is several types of insurance premiums:

• pension;
• medical;
• for social insurance in the event of temporary incapacity or due to maternity;
• insurance against accidents and occupational diseases during the performance of one’s work activity (it is worth noting that this contribution is called “for injuries”).

Until recently, the first three types were regulated by Federal Law No. 212-FZ, but since January 2017 they are under the control of Chapter 34 of the Tax Code of the Russian Federation.

The last contribution “for injuries” is regulated by Federal Laws No. 125-FZ and No. 179-FZ.

Accrual

Payers of insurance premiums are:

1. Companies that issue wages to their employees or pay remuneration to contractors - individuals.
2. Individual entrepreneurs who have hired employees on their balance sheet and pay wages to them. We can also talk about contractors - individuals.
3. Individuals (who do not have the “IP” status) accruing wages to their employees or pay certain remuneration to contractors.
4. Individual entrepreneurs or citizens who carry out private practice (for example, these could be lawyers, notaries, and so on). Speaking in simple words– citizens who carry out labor activities exclusively “for themselves”.

You can often encounter situations where a person can fit several of the above parameters at the same time. If such circumstances occur, then the need arises pay dues several times(for each parameter separately).

One example is an individual entrepreneur who performs his work “for himself”. He should pay contributions for himself and for the employee.

For contractors

Pension and medical contributions are accrued for payments in favor of citizens who were not officially on staff, if they were made within the framework of copyright or civil law agreements. But it is also worth remembering some nuances: customers of work or services can be released from the obligation to charge contributions only in cases where the contractors have the status of an “individual entrepreneur” and pay the necessary contributions “for themselves.”

In addition, these contributions cannot include accruals issued to individuals for acquired or sold property, including property rights. For example, contributions are not charged on the amount received when renting out a vehicle.

Insurance premiums for the possible occurrence of temporary incapacity or maternity are not accrued towards remuneration under any signed civil law agreements.

Contributions for accidents (“injuries”) from remuneration received as a result of signing a civil agreement can be accrued only if they are provided for by the same document.

Employees

Employers (regardless of whether they are companies or individual entrepreneurs) make contributions for remuneration sent to their employees within the framework of employment agreements.

Such payments include:

• official salary;
• bonus payments at the end of the working month, quarter, year;
• vacation pay;
• compensation for unused vacation.

In favor of foreigners and stateless persons

Accruals	Contributions to the Pension Fund	Contribution to the FFOMS	Contributions regarding temporary incapacity and maternity	Contributions “for injuries”
Foreign citizens reside in the territory of the Russian Federation, permanently or temporarily
	Yes	Yes	Yes	Yes
	Yes	Yes	No	Yes
Foreign citizens are on the territory of the Russian Federation temporarily
Within the scope of the employment agreement	Yes	No	Yes	Yes
Within the framework of a civil law signed agreement	Yes	No	No	Yes
Foreign citizens carry out their labor activities in foreign branches of Russian enterprises or provide services abroad under contract agreements
	No	No	No	No

Who shouldn't

Today there is a so-called closed list of payments, for which no payments can be made. So, contributions are not due to citizens who received:

• sick leave benefit;
• various compensations and travel allowances provided for by current legislation.

It is worth noting that there is also a list of payments for which the “injury” contribution is not calculated exclusively. This is described in detail in Article 20.2 of Federal Law No. 125-FZ. It is not much different from the previous one.

As practice shows, many disputes arise regarding various payments that do not relate to labor obligations. This applies to:

• bonus payments on anniversary;
• additional payment to the cost of travel packages paid for by the direct employer, and so on.

According to the policyholders themselves, there is no need to charge contributions for these payments, but employees of extra-budgetary funds insist on the opposite.

Base calculation, reporting and accounting

Companies, including individual entrepreneurs, determine the base for each hired employee separately. The base for contributions for possible temporary incapacity or maternity cannot exceed size limit. It is subject to indexation annually and in 2020 is about 912,000 rubles.

The base for pension contributions is not limited, however, for possible accruals in excess of the maximum amount, the law provides for a reducing tariff, which in 2020 begins to take effect upon reaching an amount of 1,292,000 rubles.

The base for contributions to the Federal Compulsory Compulsory Medical Insurance Fund or for a possible work-related injury is not subject to a limit, and there is not even a reduction in the tariff. The final amount is determined by multiplying the tax base by the insurance rate.

What kind of reporting?

Reports provided in Pension Fund, as well as social insurance must be provided before the 1st day of the month following the reporting month. The report form itself was established at the legislative level back in November 2009 -.

In addition to this form, enterprises are required to provide a certificate of the number of employees they have. In a situation where an organization ceases to carry out its labor activities, the calculations made for all insurance premiums will need to be presented together with the corresponding application for deregistration.

Postings

The current postings for today are the following.

Type of wiring	Interpretation of the operation being carried out
Dt 26 Kt 69	Contributions to the social insurance fund have been calculated
Dt 69 Kt 51	Payment made on off-budget funds
Dt 20 Kt 69 1 – 1	The amount of contributions to the fund was calculated according to social insurance
Dt 20 Kt 69 1 – 2	An accrual was made “for injuries”
Dt 69 – 2 – 1 Kt 51	A certain amount was transferred to the Pension Fund
Dt 69 – 3 – 1 Kt 51	A certain amount was transferred to the Federal Compulsory Compulsory Medical Insurance Fund

Reflection of payment

Code 69 should be used.

When debited, the following accounts will be opened.

Rates

Some taxpayers are initially set lowering tariffs.

For example, for those who are engaged in a certain type of activity (food production, etc.), in 2020 they pay exclusively contributions to the Pension Fund - 20%, for the rest they set 0%. This is possible for those who have annual profit does not exceed 79 million rubles.

For some employees, increasing rates for contributions to the Pension Fund have also been established. In relation to the profits of hired employees working underground, in hot shops or in other places with harmful working conditions, a tariff has been set that is artificially increased by 9%. Moreover, this rate can also be applied to those profits that exceed the established limit.

Tariffing of contributions “for injuries” is determined solely by the class of availability professional risk. For example, a tariff of 0.2% is set for wholesalers.

Monthly mandatory contributions must be listed before the 15th of every month, which follows the one for which the payment was generated. For example, if the payment was generated for October, payment must be made by November 15, and so on.

Each contribution must have its own payment form. This is a basic rule that applies to social insurance contributions. For example, to transfer contributions for the possible occurrence of a work-related injury or temporary incapacity (including maternity), several payment orders are generated that are independent from each other.

At the same time, for pension contributions (for the savings and insurance parts) it will be necessary to form one payment document indicating the BCC, which is intended exclusively for the insurance part of pension payments. Having received the necessary contributions, the Pension Fund employee personally makes the distribution between the insurance and savings parts.

Individual entrepreneurs make payments during the following periods:

• up to 300,000 rubles – until December 31 of the current year;
• over 300,000 rubles – until April 1 of the next year inclusive;
• medical contributions – until December 31;
• for temporary incapacity and “injury” - until December 31 inclusive.

It is worth remembering that if the last day is a weekend or holiday, payment is transferred to the first working day following the weekend/holiday. All contributions are not rounded to the nearest whole, but are transferred exactly to the penny.

A seminar on calculating insurance contributions to extra-budgetary funds is presented below.

At the end of 2011, significant changes were made to a number of legislative acts on insurance premiums. The new provisions are due to apply from 1 January 2012. In the article by L.P. Fomicheva, a certified auditor of the Ministry of Finance of Russia, analyzes innovations related to pension and social insurance of workers (including against industrial accidents). Up-to-date information is provided on the indexation of “children’s” benefits, as well as on the procedure for collecting and the amounts of possible fines.

Limit amount of base for accrual

The Government of the Russian Federation has established a maximum base for the calculation of insurance contributions to extra-budgetary funds for 2012. According to the Decree of the Government of the Russian Federation dated November 24, 2011 No. 974, the amount will be increased compared to 2011 (463 thousand rubles) by 1.1048 times and will amount to 512 thousand rubles.

The tariff will decrease from 34% to 30%, but will be regressive

Let us remember that in 2011 insurance premiums were paid by those who did not have benefits at a rate of 34 percent (in the Pension Fund - 26%, in the Social Insurance Fund - 2.9% and in the Compulsory Medical Insurance Fund - 5.1%). The maximum amount of payments subject to insurance contributions in favor of an employee, calculated on an accrual basis, is 463 thousand rubles. Payments exceeding this amount were not subject to contributions.

Art. 3 of Law No. 167-FZ

Reduced (preferential) tariff

Art. 58 of Law No. 212-FZ

subparagraphs i.8 - i.10 in clause 8,):

• dated April 12, 2010 No. 61-FZ);

Parts 1.3 and 1.4 Art. 58 of Law No. 212-FZ).

Part 1.1 Art. 58 of Law No. 212-FZ).

part 8 art. 16 of Law No. 212-FZ).

Fines are increasing

Art. 48 of Law No. 212-FZ).

Art. 46.1 of Law No. 212-FZst. 15.33 Code of Administrative Offenses of the Russian Federation).

From 2012, the insurance part of the pension will consist of (Article 3 of Law No. 167-FZ): a solidary part of insurance contributions; individual part of contributions.

The size of a citizen's future pension is determined by the amount formed from the individual part of insurance contributions (contributions to the funded part of the pension).

From the solidary part, a general insurance account of the Pension Fund is formed, the funds of which are used to pay a fixed basic amount of labor pension, social benefits for the burial of deceased pensioners (those who were not covered by compulsory social insurance in case of temporary disability and in connection with maternity) and other solidarity payments .

Essentially, the solidary part is the former part of the “federal budget” as part of the Unified Social Tax. Previously, this function of dividing contributions was carried out by the Pension Fund of the Russian Federation, since not all contributions were received into the personal account of the insured person, but only within 16%. Citizens do not know what happens to the remaining 10 percent of the insurance premium.

Experts point out that with such changes, the pension system is increasingly acquiring the features of a distribution model. The concept of insurance premium is being replaced, and in fact there is a return to a single social tax, where there was an unallocated part. There was already a regression under the UST. Now the principle of insurance is completely lost. The maximum that remains is the funded part of the pension.

Reduced (preferential) tariff

Let us recall that in 2011, preferential categories (Article 58 of Law No. 212-FZ) paid insurance premiums at a rate of 26%. For payers who applied a preferential tariff of 26% in 2011, as well as for socially oriented non-profit organizations, the rate of insurance contributions to state extra-budgetary funds will be reduced to 20%. Tariffs will be in the Pension Fund - 20%, in the Social Insurance Fund - 0% and in the Compulsory Medical Insurance Fund - 0%. At the same time, there will be no need to charge contributions for payments exceeding 512 thousand rubles. How sick leave will be paid in this case is not yet clear, because no changes have been made to the legislation on payment of temporary disability benefits. A return to the old order is possible, when sick leave was paid by the employer using the simplified tax system, and not by the Federal Social Insurance Fund of the Russian Federation.

The beneficiaries who will pay contributions at a rate of 20% additionally include (new subparagraphs i.8 - i.10 in clauses 8, 10 - 13, part 1, article 58 of Law No. 212-FZ):

• small businesses in the production and social spheres;
• non-profit organizations that apply the simplified tax system and carry out activities in the field of social services for the population;
• charities registered in established by law RF order;
• organizations and individual entrepreneurs, the main type economic activity which is transport and communications, or retail pharmaceutical and medical products, orthopedic products, or the production of bent steel profiles, or the production of steel wire;
• organizations providing engineering services, with the exception of organizations that have entered into agreements with the management bodies of special economic zones on the implementation of technical innovation activities (clause 3, part 2.1, article 57 of Law No. 212-FZ).

Reduced insurance premium rates will also apply to payments and remunerations made to individuals in connection with the implementation of pharmaceutical activities for the following entities:

• pharmacy organizations recognized as such in accordance with the Federal Law of April 12, 2010 No. 61-FZ “On the Circulation of Medicines” and paying UTII for certain types of activities (new clause 10, part 1, article 58 of Law No. 212-FZ);
• individual entrepreneurs who have a license for pharmaceutical activities and pay UTII for certain types of activities.

In case of loss of the right to use preferential tariffs during the billing period, “simplified” residents will not have to pay penalties on additional assessed contributions. The same applies to benefits for the media (parts 1.3 and 1.4 of Article 58 of Law No. 212-FZ).

The criteria for the right to apply preferential tariffs for the media have been clarified. If previously the procedure for confirming the main type of activity had to be prescribed by the Government of the Russian Federation, now this procedure is prescribed in Law No. 212-FZ itself (Part 1.1 of Article 58 of Law No. 212-FZ).

Contributions to the Pension Fund of the Russian Federation for the self-employed

“Self-employed” are individual entrepreneurs, notaries, lawyers, etc., who independently pay insurance contributions to the Pension Fund and the Compulsory Medical Insurance Fund.

The tariffs at which entrepreneurs’ contributions “for themselves” are calculated remained the same, i.e. Pension Fund - 26%, Compulsory Medical Insurance Fund - 5.1%. All changes to reduce tariffs adopted for employers do not apply to “self-employed” persons. A clause was even added to the applicable rates for calculating these contributions, since this question arose when calculating contributions calculated based on the cost of the insurance year.

The deadline for paying contributions upon termination of an individual’s business, suspension of the status of a lawyer, or termination of the powers of a notary has been changed. Now the final payment for contributions to the Pension Fund and the Compulsory Medical Insurance Fund must be made within 15 calendar days inclusive from the date of state registration of termination (suspension) of activity (Part 8 of Article 16 of Law No. 212-FZ).

You should carefully familiarize yourself with the innovations, including for persons who performed work under copyright contracts in the corresponding calendar year, as well as authors of works who received payments and other remuneration under agreements on the alienation of the exclusive right to works of science, literature, art, publishing license agreements, licensing agreements granting the right to use works of science, literature, art (). With its help, funds will be able to send acts and decisions on inspections, demands for payment of arrears, submission of documents for audit, and decisions on collection. Companies will also be able to submit documents for verification through communication channels. To do this, the funds must approve the procedures for submitting documents.

Fines are increasing

A number of amendments introduce fines for violating the procedure for paying insurance premiums.

A fine is imposed for violation electronic form calculation (RSV-1) - 200 rub. (Article 48 of Law No. 212-FZ).

For failure to inform funds about bank accounts, the fine will be 5,000 rubles. (new Article 46.1 of Law No. 212-FZ). Until now, only officials could be fined 1,000-2,000 rubles for this. (Article 15.33 of the Code of Administrative Offenses of the Russian Federation).

Also, paragraph 2 of Article 48 increased the fine for refusal or failure to submit documents within the prescribed period (from 50 rubles to 200 rubles for each document).

Since 2012, the fine for being late for 180 days has been abolished: there will be a general fine for delay, regardless of its duration.

Now, Article 46 of Law No. 212-FZ establishes that failure to submit RSV-1 on time entails a fine in the amount of 5% of the amount of contributions accrued for payment for the last three months of the reporting (settlement) period, but not more than 30% of the specified amount and not less than 1,000 rub. In other words, the minimum fine for failure to submit a report will be 1,000 rubles. (now 100 rub.). And the maximum fine will be 30% (now the percentage is not limited), the fine itself will be calculated from the amount of insurance premiums accrued for payment for the last three months of the reporting (calculation) period.

Payment of pension savings

Federal Law No. 360-FZ dated November 30, 2011 established that the funded part of the labor pension will be for life.

In some cases, savings can be received in a lump sum. This can be done by all insured persons receiving a labor pension for disability or in the event of the loss of a breadwinner, or receiving a pension under the state pension provision, who have not acquired the right to establish an old-age labor pension, as well as persons whose amount of the accumulative part of the old-age labor pension in the event of one appointment would be 5% or less in relation to the size of the old-age labor pension. The procedure for lump sum payment is determined by the Government.

Savings that are formed through contributions under the state co-financing program, as well as maternity capital, it is allowed to pay urgently - for at least 10 years. This procedure will be the same for the Pension Fund and Non-State Pension Funds (NPF).

In addition, these two types of savings, although formed largely due to public funds, inheritance is allowed. The legal successors of savings received through voluntary contributions under the co-financing program remain the same circle of “first priority” (surviving spouse, children, parents) as for “personal” savings. As for the accumulated maternal money, the circle of legal successors is narrowed to the closest family members, to whom the family capital was intended, that is, the spouse and children.

The funded pension will be calculated taking into account the so-called “expected payment period”. The entire amount of savings is divided by this indicator, expressed in months, and the resulting monthly payment is obtained. At first it was assumed that NPFs would calculate this indicator independently, and for the Pension Fund it would be equal to 19 years. As a result, it was decided that this indicator will be the same for both the Pension Fund and the Non-State Pension Fund: in 2012 - 18 years. Starting in 2013, it will be determined by a separate federal law based on official statistics on the life expectancy of pensioners.

In addition, a payment reserve is created for the funded part of the pension. And it was decided that these payments will be adjusted annually.

Contributions for insurance against personal injury and personal injury

Tariffs remain the same

Tariffs for compulsory social insurance against accidents at work remain at the same level. Let us remind you that a total of 32 insurance tariffs have been established (from 0.2 percent to 8.5 percent of the amounts of payments and other remunerations that are accrued in favor of the insured and are included in the base for calculating insurance premiums for this type insurance) in accordance with the types of economic activities by occupational risk classes. The law also preserves benefits for the payment of insurance premiums in the amount of 60% of existing tariffs for organizations of any organizational and legal form that employ the labor of disabled people.

Employers who cause accidents will have to pay for it for three years

All policyholders pay the insurance premium “against accidents” to the FSS of the Russian Federation. The size of the tariff depends on the industry to which the enterprise belongs (the more dangerous the activity, the higher the tariff), and on individual performance indicators.

Federal Law No. 300-FZ dated November 6, 2011 amended Articles 17 and 22 of Federal Law No. 125-FZ dated July 24, 1998 “On compulsory social insurance against industrial accidents and occupational diseases” (hereinafter referred to as Law No. 125-FZ) .

From January 1, 2012, the employer is obliged to provide the Federal Social Insurance Fund of the Russian Federation with information about the certification of workplaces for working conditions and mandatory preliminary and periodic medical examinations of workers (clause 18, clause 2, article 17 of Law No. 125-FZ in new edition). The procedure for providing information will be specified in the rules for establishing discounts and surcharges on insurance premiums. This information will be used to calculate discounts and surcharges on the insurance rate (Article 22 of Law No. 125-FZ). In this case, the calculation will be made based on the results of the organization’s work for three years, taking into account the state of labor protection (including the results of certification of workplaces). Currently, when calculating, information for the previous year is taken into account.

As before, the amount of the premium or discount cannot be more than 40%.

But if there is an insured event with a fatal outcome, the policyholder will not receive a discount for three years. The point of the innovations is to create conditions where it will be more profitable for the employer to provide safe working conditions than to later pay fines and increased tariffs.

In addition, paragraph 3 of Article 17 of Law No. 125-FZ is supplemented by provisions according to which, in the manner determined by the Government of the Russian Federation, the procedure for providing information on the results of certification of workplaces for working conditions and mandatory preliminary and periodic medical examinations, as well as rules financial security preventive measures to reduce industrial injuries and occupational diseases of workers and sanatorium and resort treatment for workers engaged in work with harmful and (or) dangerous production factors.

Previously, the procedure for approving these rules was annually established by federal laws on the budget of the Social Insurance Fund of the Russian Federation for the corresponding year and planning period.

"Children's" benefits

Child care benefits up to 1.5 years old

Federal Law No. 81-FZ of May 19, 1995 established that benefits paid by the employer are subject to indexation in the amount and within the time frames provided for by the federal law on the federal budget for the corresponding financial year and for the planning period, based on the forecast level of inflation (Article .4.2).

In particular, the following are subject to indexation:

• lump sum allowance women who registered with medical institutions in the early stages of pregnancy;
• lump sum benefit for the birth of a child;
• minimum and maximum amounts of monthly child care benefits.

Federal Law No. 371-FZ of November 30, 2011 (Article 10) established that from January 1, 2012, state benefits for citizens with children will be indexed by a factor of 1.06. In particular, from January 1, 2012, child benefits paid by the employer are equal to:

• RUB 465.20 - one-time benefit to women registered with medical institutions in the early stages of pregnancy (in 2011 - 438.87 rubles);
• RUB 12,405.32 - one-time benefit for the birth of a child (in 2011 - 11,703.13 rubles);
• RUB 2,326.00 and 4,651.99 rub. - minimum dimensions monthly allowance for caring for the first and second and subsequent children, respectively (in 2011 - 2,194.34 rubles and 4,388.67 rubles).

Maternal capital

The amount of maternal (family) capital has been revised taking into account the rate of inflation growth and is also established by Federal Law No. 371-FZ dated November 30, 2011. In 2012 it will be 387,640.30 rubles.

Insurance contributions to extra-budgetary funds in 2017 are collected by the Federal Tax Service and the Social Insurance Fund. Each type of insurance premium must be calculated separately and then transferred in different payments. You will find the basic rules in the article.

Types of insurance premiums and payment terms

In 2017, companies must transfer three types of insurance contributions to the Federal Tax Service on a monthly basis:

• insurance premium for compulsory pension insurance,
• insurance premium for mandatory health insurance,
• insurance premium in case of temporary disability and in connection with maternity.

For each type of insurance, a separate payment is issued (clause 6 of Article 431 Tax Code RF). The fourth payment order sends a contribution to the social insurance fund in case of industrial injuries and occupational diseases.

Insurance contributions to extra-budgetary funds are payments guaranteeing employees pensions, medical care and insurance compensation (benefits from the fund).

All these contributions must be sent to the budget no later than the 15th day of the month following the month for which mandatory monthly insurance payments are calculated. If the due date for payment of the contribution falls on a weekend or holiday, the end of the due date is postponed to the next working day. This procedure is established in paragraph 7 Article 6.1, paragraph 3 of Article 431 of the Tax Code of the Russian Federation and paragraph 4 of Article 22 of the Federal Law of July 24, 1998 No. 125-FZ.

The obligation to pay insurance premiums is considered fulfilled from the moment the company submits a payment order to the bank. Of course, provided that there are enough funds in the organization’s current account to transfer contributions to the Federal Tax Service and the Social Insurance Fund (subclause 1, clause 3, article 45 of the Tax Code of the Russian Federation, subclause 1, clause 4, article 26.1 of the Federal Law of July 24, 1998 No. 125 -FZ).

Calculation of contributions to extra-budgetary funds

• payments that are subject to contributions;
• insurance rate at which everyone is charged type of insurance premiums.

Object of taxation

Insurance contributions for pension, social and medical insurance, as well as contributions for injuries, are subject to payments accrued:

• within the framework of labor relations (including managers - the only founders of organizations that do not have employment contracts);
• under civil law contracts, the subject of which is the performance of work, provision of services;
• under copyright agreements.

This procedure follows from paragraph 1 of Article 420 of the Tax Code of the Russian Federation, paragraph 1 of Article 20.1 of the Federal Law of July 24, 1998 No. 125-FZ.

Payments under civil law and copyright agreements are not subject to compulsory social insurance contributions (clause 3 of Article 422 of the Tax Code of the Russian Federation). Companies pay the “injury” contribution under such agreements if they have assumed the corresponding obligations (Clause 1, Article 5 of the Federal Law of July 24, 1998 No. 125-FZ).

For foreign workers insurance contributions to extra-budgetary funds(in the Federal Tax Service) are not charged in two cases:

• for highly qualified specialists temporarily staying in Russia (subparagraph 15 of paragraph 1 of Article 422 of the Tax Code of the Russian Federation);
• for those working abroad under employment or civil law contracts (clause 5 of Article 420 of the Tax Code of the Russian Federation).

Taxable base

Insurance premiums to the Federal Tax Service are calculated on all payments that are not listed as non-taxable in Article 422 of the Tax Code of the Russian Federation (clause 1 of Article 421 of the Tax Code of the Russian Federation). The rules for contributions “for injuries” are similar (clause 2 of Article 20.1 of the Federal Law of July 24, 1998 No. 125-FZ). The list of non-taxable payments for injuries is in Article 20.2 of the Federal Law of July 24, 1998 No. 125-FZ.

The taxable base for contributions to the Federal Tax Service and the Social Insurance Fund is in many ways similar. But there are also differences. For example, daily allowances are subject to contributions to the Federal Tax Service if they exceed 700 rubles. per day for business trips in Russia, 2500 rubles. per day - for foreign trips (clause 2 of article 422 of the Tax Code of the Russian Federation). There is no need to pay the “unfortunate” contribution if the amount of daily allowance does not exceed that established in local regulations (clause 2 of article 20.2 of Law No. 125-FZ)

Is it necessary to accrue different types of insurance premiums for common payments, see the table (below).

Payments that are subject to insurance premiums in 2017

Type of reward	Contributions to the Federal Tax Service	Contributions to the Social Insurance Fund for injuries
Salary
Additional payment for hazardous working conditions
Extra pay for night work
Salary for working on weekends and holidays
Material aid	No, within 4000 rubles. per year per person
Vacation pay
Compensation for unused vacation
Remuneration to a contractor - an individual	Pension, medical - yes; in social security - no	No, unless provided for in the contract
Remuneration for the contractor-entrepreneur
Donor fees for a day of medical examination, blood donation and rest
Production bonus
Award for an anniversary or holiday	It's safer to charge
Sickness benefit
Maternity benefit
Child care allowance up to one and a half years old
Monthly compensation 50 rubles. employees on parental leave for up to three years
Payment health insurance per employee (VHI)	No, if the insurance is valid for more than a year
Payment for the exam according to the professional standard	It's safer to charge
Reimbursement of expenses for business calls on a personal phone
Compensation for an employee's personal car
Compensation for employee mortgage interest
Daily allowance	No, within 700 rubles. when traveling around Russia and 2500 rubles. Abroad	No, within the amount that the company established in the local act
Daily allowances for traveling workers
Expenses for travel and accommodation on a business trip (confirmed by documents)
Severance pay when laying off workers	No, within three average earnings
Severance pay upon dismissal by agreement of the parties	It's safer to charge

Insurance rate

The insurance rate for contributions to the Federal Tax Service is affected by:

• Kind of activity;
• taxation system;
• a person’s status - a citizen of Russia or a foreigner, a stateless person - taking into account whether he lives or is temporarily staying in Russia.
• the amount of payments to the employee during the year - whether it exceeds the maximum amounts.

If a company is not entitled to a reduced insurance rate, it considers:

• insurance contribution for pension insurance - at a rate of 22 percent. From payments exceeding RUB 876,000. from the beginning of the year per employee, the pension contribution is calculated at a rate of 10 percent.
• insurance premium for health insurance - at a rate of 5.1 percent;
• insurance premium in case of temporary disability and in connection with maternity - at a rate of 2.9 percent (1.8 percent for temporarily staying foreigners). From payments exceeding RUB 755,000. from the beginning of the year, no social contribution is charged per employee.

This procedure follows from Articles 421 and 426 of the Tax Code of the Russian Federation.

Size insurance rate for contributions “for injuries” depends on the class of professional risk to which the main type of activity belongs (Article 21 of the Federal Law of July 24, 1998 No. 125-FZ). Moreover, your type of activity must be confirmed annually. The higher the professional risk class, the higher the insurance premium rate.

Payment by insurance contributions to extra-budgetary funds

To prevent the organization from incurring debts to inspectors and extra-budgetary funds, the accountant must fill out the payment order for the insurance premium without errors.

If the payment for contributions to the Federal Tax Service incorrectly indicates the Federal Treasury account number or the name of the recipient's bank, then the funds will not reach the budget. As a result, the company will have an arrears, for which penalties will be charged (subclause 4, clause 4, article 45 of the Tax Code of the Russian Federation).

In the payment for contributions “for injuries”, critical errors include not only the name of the recipient and the account number of the Federal Treasury, but also inaccuracies in the BCC. This is stated in subparagraph 4 of paragraph 7 of Article 26.1 of the Federal Law of July 24, 1998 No. 125-FZ.

Therefore, pay attention to how to correctly fill out a payment order for the insurance premium.

General rules for processing payments

When issuing a payment order for the payment of insurance premiums, you must be guided by:

• Regulations of the Central Bank of the Russian Federation dated June 19, 2012 No. 383-P “On the rules for making transfers Money»;
• by order of the Ministry of Finance of Russia on November 12, 2013 No. 107n “On approval of the Rules for indicating information in the details of orders for the transfer of funds for payment of payments to the budget system of the Russian Federation.”

In the first you will find a list and description of the payment order details, in the second - specific rules for payments to the budget.

Information about the company

Field 101 indicates the payer status. If you are transferring insurance contributions for pension, social and health insurance, enter the same code as for taxes - “01”. In payments for contributions in case of industrial injuries, mark the payer status with code “08”.

In fields 60 and 102 information about the organization’s tax identification number and checkpoint is entered. The data is taken from the certificate of registration with the tax office. In field 8 the company writes its name, which is listed in the constituent documents.

The OKTMO code of the municipality is entered in field 105 in accordance with All-Russian classifier, approved by order of Rosstandart dated June 14, 2013 No. 159-ST. These codes are 8-digit (for municipalities of districts) and 11-digit (for settlements, which are part of the municipalities of the region). There is no need to indicate 11-digit codes in field 105.

Type and type of payment

IN payment order for contributions to the Federal Tax Service, more than one indicator of the basis for payment and the type of payment cannot be indicated. The payment basis value (field 106) consists of two characters.

If the current year’s contribution is transferred, then the value “TP” is entered in this field. When voluntarily repaying debt on contributions, the accountant must indicate the value “ZD”, and when paying the debt at the request of the Federal Tax Service - the value “TR”. If arrears in contributions are transferred to an audit report drawn up by the tax inspectorate or a territorial body of extra-budgetary funds, the value “AP” is entered, but if according to the writ of execution – “AR”.

Insurance premium payment period

To reflect this information, field 107 is provided, which has 10 characters. The first two characters are indicated as “MS” - monthly payments. Next, a dot is placed, and after it the month number is entered (from 01 to 12), a dot is placed again and the year is recorded. For example, an organization transfers a monthly contribution to the Federal Tax Service for July 2017. In this case, the accountant will fill out field 107 as follows: “MS.07.2017”.

If the organization voluntarily repays the arrears of payment of the contribution as of January 1, 2017, field 107 will look like this: “GD.00.2016”.

In the case when the company covers the debt at the request of the Federal Tax Service, on the basis of an inspection report or according to an executive document, the value “0” is set in this field.

The basis document for the insurance payment

Field 108 indicates the document number on the basis of which to extrabudgetary funds. For example, if a debt is transferred at the request of an inspectorate, then you need to enter the number of the corresponding requirement. The date of such a document is entered in field 109: the first two characters indicate the calendar day, the fourth and fifth characters indicate the month, and the last four characters indicate the year. Dots are placed in the third and sixth characters.

When paying the current fee, these fields are not filled in. The accountant must enter zeros in them.

Purpose of payment

In the last field of the payment order, the accountant must reflect information about contributions (or penalties) that are transferred to the Federal Tax Service or Social Insurance Fund. So, when paying a current contribution, you need to indicate its purpose and the period for which it was accrued. Payments for “injury” contributions must also indicate the company’s registration number with the Social Insurance Fund.

Budget classification code

Pay special attention to the order in which field 104 is filled in, which indicates the code budget classification. This is due to the fact that for contributions to compulsory pension, compulsory medical and compulsory insurance Since 2017, new BCPs have been installed.

In 2017, companies put down KBK codes taking into account the order of the Ministry of Finance of Russia dated July 1, 2013 No. 65n (as amended on January 1, 2017). We have reflected all the values ​​that will be useful when processing payment orders in the table (below).

KBC on insurance premiums in 2017

PAYMENT TYPE	KBK FOR THE PERIOD
Pension contribution at general and reduced rates
current payment	182 1 02 02010 06 1000 160	182 1 02 02010 06 101 0 160
	182 1 02 02010 06 2100 160	182 1 02 02010 06 211 0 160
	182 1 02 02010 06 3000 160	182 1 02 02010 06 301 0 160
Contribution in case of temporary disability and in connection with maternity at general and reduced rates
current payment	182 1 02 02090 07 1000 160	182 1 02 02090 07 101 0 160
	182 1 02 02090 07 2100 160	182 1 02 02090 07 211 0 160
	182 1 02 02090 07 3000 160	182 1 02 02090 07 301 0 160
Medical contribution at general and reduced rates
current payment	182 1 02 02101 08 1011 160	182 1 02 02101 08 1013 160
	182 1 02 02101 08 2011 160	182 1 02 02101 08 2013 160
	182 1 02 02101 08 3011 160	182 1 02 02101 08 3013 160
Contribution to the Social Insurance Fund of the Russian Federation in case of injury
current payment	393 1 02 02050 07 1000 160
	393 1 02 02050 07 2100 160
	393 1 02 02050 07 3000 160
Pension contributions at additional tariffs for work from clause 1 of part 1 of article 30 of the Federal Law of December 28, 2013 No. 400-FZ
- does not depend;	182 1 02 02131 06 1010 160
- depends	182 1 02 02131 06 1020 160
	182 1 02 02131 06 2100 160
	182 1 02 02131 06 3000 160
Pension contributions at additional tariffs for work from clauses 2-18 of part 1 of article 30 of the Federal Law of December 28, 2013 No. 400-FZ
Additional tariff based on the results of a special assessment of working conditions: - does not depend;	182 1 02 02132 06 1010 160
- depends	182 1 02 02132 06 1020 160
	182 1 02 02132 06 2100 160
	182 1 02 02132 06 3000 160

Please note: 14-17 digits of the KBK can take on different meanings:

• when paying insurance premiums, the value “1000” is indicated;
• if penalties are paid, then the value “2000” is entered;
• for penalties the value “3000” is provided.

If a company will transfer insurance premiums, penalties or fines for previous periods in 2017, special codes must be indicated.

Payment of contributions for payers

Instead of insurance premium payers, payments to the budget can be made by third parties. They are also required to fill out payment slips according to the rules of Order No. 107n of the Ministry of Finance of Russia dated November 12, 2013. The procedure for completing such orders is given in the table:

	How to fill out
"TIN" of the payer	TIN of the organization for which insurance payments are transferred
"Payer checkpoint"	Code of the organization for which insurance payments are transferred
"Payer"	Information about who transfers the contribution for the payer: – for legal entities – name of the organization; – for individuals – full name.
"Purpose of payment"	The first information in the “Purpose of payment” field is the INN and KPP of the person who transfers the payment to the budget. Only TIN (without checkpoint) is indicated by individuals. Separate the INN and the checkpoint with the sign “//”. Then, after the TIN and KPP, through the “//” sign, indicate information about the company for which you are making payments (name). Then, using the “//” sign, indicate additional information related to the transfer of funds to the budget (name of payment, period, etc.)
"Payer status"	Status of the person for whom you are making payments ( entity– “01”).

Sample payment order for insurance contributions to extra-budgetary funds

All enterprises and entrepreneurs are required to pay insurance contributions to state extra-budgetary funds. Tariffs for such payments are regulated by the state depending on the type of activity of the entity, its legal form, territorial location and other conditions. Let's figure out how to make contributions to state extra-budgetary funds in 2018.

What are insurance contributions to state extra-budgetary funds?

The general concept of insurance premiums (IC) includes three types of deductions. These are amounts for compulsory pension, medical, and social insurance. Contributions for injuries and occupational diseases are calculated separately (you can find out about them in a separate article). The responsibility for calculating and paying such payments lies with employers, including entrepreneurs with hired employees. When conducting the activities of an individual entrepreneur independently, the businessman pays only fixed amounts “for himself” (more details in this material).

Tariffs of insurance contributions to state extra-budgetary funds

Since 01.01.17, legislative regulation of insurance premiums is carried out in accordance with Chapter 34 of the Tax Code. Tariffs are also defined here - basic (separately for 2017-2020), reduced, additional, as well as for certain categories of taxpayers (Article 429 of the Tax Code of the Russian Federation). Since now insurance contributions to state extra-budgetary funds are supervised tax inspectorates, payment of all amounts, except for injuries, is made to the Federal Tax Service.

General SV tariffs for 2018:

• Pension payments - within the limit of the taxable base - 22%, above the limit - 10%.
• Medical payments - no limits set: single tariff - 5.1%.
• Social payments - within the limit of the taxable base - 2.9%, above the limit - are not paid.

Note! The size of the maximum limit of the base for pension contributions for 2018 is equal to 1,021,000 rubles, for social contributions – 815,000 rubles. (Resolution No. 1378 of November 15, 2017). The base size is determined for each employee separately.

How are contributions to state extra-budgetary funds made?

In order for an accountant to correctly calculate and accrue SV in accounting, it is necessary to make calculations for each employee separately. Such calculations are performed monthly, and to control the maximum values ​​of the limits, the tax base is calculated on an accrual basis. If the employer has the right to use reduced (non-preferential) interest rates, from the amount exceeding the limit, it is necessary to deduct not 22%/2.9%, but 10%/0%, respectively, to OPS/OSS.

Contributions made to state extra-budgetary funds are included in the cost of production. Postings are recorded on the credit account. 69 (broken down by subaccounts of types of insurance) and the debit of cost accounts - 20, 44, 25, 26, 23, etc. Account grouping 69 for subaccounts of the second and third order helps to track what type of SV is accrued - social (69.1), medical (69.3) or pension (69.2) insurance. The standard deadline for payment of amounts is set as the 15th day of the month following the billing month (clause 3 of Article 431 of the Tax Code of the Russian Federation).

Regulated by Federal Law No. 212-FZ “On insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, Federal and territorial compulsory insurance funds” dated July 24, 2009

Payers contributions are recognized:

1) persons making payments and other remuneration to individuals:

Organizations;

Individual entrepreneurs;

Individuals who are not recognized as individual entrepreneurs.

2) individual entrepreneurs, lawyers, notaries engaged in private practice.

Object of taxation:

For taxpayers of paragraph 1, payments and other remunerations accrued by taxpayers in favor of individuals under employment, civil law contracts, as well as under author's order agreements, agreements on the alienation of the exclusive right to works of science, literature, art, license agreements on granting the right to use are recognized the specified works. All payments to individuals are included, regardless of whether they are classified as expenses that reduce the corporate income tax base.

For taxpayers specified in paragraph 2, income from entrepreneurial or other professional activities is recognized minus the costs associated with their extraction.

Basefor the calculation of insurance premiums by payers,making payments to individuals.

The income limit for each individual for calculating insurance premiums is RUB 415,000. It is determined by the cumulative total from the beginning of the calendar year. If the amount of payments and other remuneration in favor of an individual exceeds this limit, then insurance premiums from the excess amount are not charged. There is no regressive scale for insurance premiums. Starting from 2011, the specified income limit will be indexed annually in an amount determined by the Government of the Russian Federation, in accordance with the growth of average wages.

If the employer makes payments and other remuneration in in kind in the form of goods (works, services), when calculating the base for payment of contributions, the price of these goods (works, services) specified by the parties to the agreement, taking into account VAT and excise taxes, is taken into account.

Insurance premiums are not subject to:

1. state benefits, including temporary disability benefits, benefits for caring for a sick child, unemployment benefits, pregnancy and childbirth benefits;

2. compensation payments established by the legislation of the Russian Federation * ;

* From the list of amounts not subject to insurance premiums paid in favor of individuals, the following are excluded:

Compensation payments for unused vacation;

Amounts of one-time financial assistance paid to family members of a deceased employee;

Payments in cash for work under difficult, harmful or dangerous working conditions;

The cost of uniforms issued to students and pupils in accordance with the law;

The cost of travel benefits provided to students and pupils.

3. the amount of insurance payments (contributions) for compulsory insurance of employees;

4. the amount of payments (contributions) of the taxpayer under voluntary personal insurance contracts for employees, concluded for a period of at least one year, providing for payment by insurers of medical expenses of these insured persons;

5. from 01.01.2009, employer contributions paid by the taxpayer in accordance with the Federal Law “On additional insurance contributions for the funded part of the labor pension and state support formation of pension savings”, in the amount of paid contributions, but not more than 12,000 rubles per year per each employee in whose favor the employer’s contributions were paid;

6. amounts of financial assistance paid to individuals not exceeding 4,000 rubles per person individual for the tax period;

7. from 01/01/2008, the amount of financial assistance paid at the birth of a child does not exceed 50,000 rubles for each child;

8. from 01/01/2009 - the amount of tuition fees for basic and additional professional educational programs, professional training and retraining of workers, included in the costs taken into account when determining tax base on corporate income tax;

9. from 01.01.2009 - amounts paid by organizations (individual entrepreneurs) to their employees to reimburse the costs of paying interest on loans (credits) for the acquisition and (or) construction of residential premises, included in the expenses taken into account when determining the tax base for corporate income tax - apply until January 1, 2012.

Insurance premium rates for individualsmaking payments and other rewards to individuals(Table 14).

During 2010, for insurance premium payers - employers, the maximum bet, which operated under the unified social tax for income up to 280,000 rubles.

During 2010, for individual entrepreneurs who do not use hired labor and apply special tax regimes, a fixed payment paid to the pension fund will remain.

From 2011, tariffs for individual entrepreneurs, lawyers and notaries will be similar to those established for payers making payments to individuals.

Table 14 – Tariffs for extra-budgetary funds

Tariff validity period	Pension Fund of the Russian Federation				Total rate
For persons making payments and other remuneration to individuals: Organizations, individual entrepreneurs, individuals in an amount not exceeding RUB 415,000.
for 2010
since 2011
For organizations and individual entrepreneurs using the simplified tax system or paying UTII, as well as persons employing the work of disabled people and public organizations of disabled people
for 2010
For organizations and individual entrepreneurs using the simplified tax system or paying UTII
since 2011
For organizations and individual entrepreneurs, using unified agricultural tax
for 2010
For organizations and individual entrepreneurs using the Unified Agricultural Tax, as well as persons employing the labor of disabled people or public organizations of disabled people
for 2011 – 2012
for 2013 – 2014

Billing period The calendar year is recognized.

Calculations for insurance premiums are provided by payers who make payments to individuals at their place of registration:

Payers who do not make payments to individuals submit settlements to the territorial office of the Pension Fund of Russia before March 1 of the following year.

Reporting periods Contributions are recognized for the first quarter, half-year and nine months of the calendar year.

Payers making payments to individuals during the settlement (reporting) period at the end of each month pay a monthly obligatory payment no later than the 15th of the next month.

Payers who do not make payments to individuals pay contributions for the billing period no later than December 31 of the current one.

1Ricardo D. Beginning political economy and taxation. - M., 1935.- P.100.

2Tax Code of the Russian Federation, Article 8.

1Galkin V.Yu. Some questions of the theory of taxes. //Finance No. 1. 1993. - P.35.

1Theory of finance. / Ed. Zayats N.E., Fisenko M.K. - 2nd ed. - MN.: Higher School, 2008. - P. 20-22, 299-300.

2Finance. / Ed. Rodionova V.M. - M.: Finance and Statistics, 2006. - P. 11, 21, 23, 240.

1General theory of finance./ Ed. L.A.

Drobozina. - M.: Banks and exchanges, UNITY, 1995. - P. 8, 12, 14, 94.

2Finance/Under. ed. M.V. Romanovsky - M.: "URAYT", 2006. - P. 17, 20

3Taxes and taxation. /Ed. M.V.

Romanovsky, O.V. Vrublevskaya. – St. Petersburg: 6th ed., Peter, 2009. – P. 19 - 23

1Yutkina T.F. Taxes and taxation: Textbook. - M.: INFRA-M, 1998. - P. 137, 138.

2Taxation management is considered using the example of Russia and the basis of works:

Finance and credit. / Ed. A.Yu. Kazaka - Ekaterinburg: MP "PIPP", 1994. - P. 124 - 131.

1Compiled on the basis of Articles 31 and 32 of the Tax Code

1Compiled on the basis of Articles 21 and 23 of the Tax Code

1Compiled on the basis of Chapter 26.2 of the Tax Code.

1Compiled on the basis of Chapter 26.3 of the Tax Code.

2Tax Code Chapter 26.3