Contributions to the Pension Fund FSS FFOMS. Who administers payments? New KBK for payment of fixed contributions

The article will help you learn how to correctly make a single calculation for insurance premiums to the tax office starting from 2017. Where to report, when to pay premiums for the insurance year. Contributions for “injuries”, as before, are paid to the Social Insurance Fund of the Russian Federation. there will be a new one too.

Unified social insurance tax - ESSS- provisions regarding the collection of contributions are given in the new Tax Code “Insurance Contributions”. Base for calculating insurance premiums; fee payers; object of taxation; billing and reporting periods will remain unchanged.

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Types of mandatory tax insurance contributions to funds

There are three types of insurance premiums.

1 - pension contributions(contributions to compulsory pension insurance).

2 - contributions to compulsory social insurance(only “motherhood” and disability).

3 - medical insurance premiums

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Who pays insurance premiums

Employers

1. organizations that pay salaries to employees and (or) pay remuneration to contractors - individuals;
2. individual entrepreneurs that pay wages to employees and (or) pay remuneration to contractors - individuals;
3. individuals without individual entrepreneur status who pay salaries to employees and (or) pay remuneration to contractors - individuals;

   Individual entrepreneurs, entrepreneurs

   Individual entrepreneurs and persons engaged in private practice (lawyers, notaries, etc.), that is, those who work “for themselves” and not for the employer. They are also called payers who do not make payments or other remuneration to individuals.

   It often happens that the same person fits several of the above definitions at once. In this case, insurance premiums to the funds must be paid on each basis. The most common example is an individual entrepreneur who works “for himself” and at the same time has a staff of employees. Such an individual entrepreneur must separately accrue contributions on his own income and separately on the salaries of his employees.

   Note: Who should pay insurance premiums and for what payments?(.pdf 156 Kb)

   
   

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   What are contributions assessed for and what are NOT subject to them?

   Employee benefits

   The limits will not be cancelled. However, from 2020, you will no longer have to pay pension contributions on income above the threshold. The limit itself will be increased.

   Underestimation of the contribution base is punishable by a fine

   The general contribution rate in 2018 is still 30% (Articles 425, 426 of the Tax Code of the Russian Federation):

   • 22% - for pension insurance;
   • 5.1% - for health insurance;
   • 2.9% - for social insurance.

   In this case, the amount of contributions to be paid depends on whether the income exceeded the established limit or not. The rate of 30% will be valid until 2020 inclusive (Articles 425, 426 of the Tax Code of the Russian Federation). The extension of the tariff is provided for by Federal Law No. 361-FZ dated November 27, 2017.

   Pension contributions within the limit must be paid at a rate of 22%, for income above the limit - at a rate of 10% of the amount exceeding the limit.

   Social contributions are paid at a rate of 2.9%, regardless of the base, and medical contributions - at a general rate of 5.1%.

   ADDITIONAL insurance premium rates in 2019

   For certain categories of payers and workers who are engaged in hazardous work, contributions are provided (). They can only be used if there are workplace certification results (WWC), on the basis of which the working conditions at these workplaces are recognized as harmful or dangerous.

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   Tariffs for BENEFICIARIES

   For companies under special tax regimes, according to , engaged in certain types of activities (IT sector), residents of the SEZ, participants in the Skolkovo project and other categories, special reduced rates of insurance premiums are provided. See the table below for all contribution rates.

   “Simplers” do not have the right to sum up income from different activities in order to apply reduced tariffs on contributions

   An organization on the simplified tax system carries out several types of activities, which, subject to other conditions, give the right to apply reduced rates of insurance premiums. Can income from these activities be combined to apply reduced tariffs? No, this cannot be done, according to the Ministry of Finance (letter dated December 13, 2017 No. 03-15-05/83357).

   Reduced insurance premium rates in 2018: table

   №	Policyholder	Tariff for calculating contributions
   		Pension Fund	FSS	Compulsory medical insurance
   1	Organizations and individual entrepreneurs on the simplified tax system on a preferential type of activity, the income from which is at least 70% of the total income. Annual income on the simplified tax system should not exceed 79 million rubles. If this limit is exceeded, the payer of contributions loses the right to reduced tariffs from the beginning of the billing period (clause 5, clause 1, clause 3, clause 2, clause 6, article 427 of the Tax Code of the Russian Federation)
   2	Pharmacies, individual entrepreneurs that have a pharmaceutical license, on UTII. Reduced contribution rates apply only to employees engaged in pharmaceutical activities (clause 6, clause 1, clause 3, clause 2, article 427 of the Tax Code of the Russian Federation)
   3	Individual entrepreneur on a patent, but only for payments to employees who are engaged in activities to which the patent system applies For some types of activities, this “benefit” does not apply (clause 9, clause 1, clause 3, clause 2, article 427 of the Tax Code of the Russian Federation)
   4	Non-profit organizations 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)
   5	Charitable organizations on the simplified tax system (clause 8, clause 1, clause 3, clause 2, clause 8, article 427 of the Tax Code of the Russian Federation)
   6	IT organizations (clause 3, clause 1, clause 1, clause 2, clause 5, article 427 of the Tax Code of the Russian Federation).
   	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)
   7	Companies and businessmen who have entered into an agreement with the SEZ management bodies on the implementation of technology-innovative activities and tourism and recreation (clause 2, clause 1, clause 1, clause 2, article 427 of the Tax Code of the Russian Federation)
   8	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%
   9	Skolkovo participating companies (clause 10, clause 1, clause 4, clause 2, article 427 of the Tax Code of the Russian Federation)	14%	0%	0%
   10	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)
   11	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)
   12	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)

   Tables of insurance premium rates by year

   Note:

   • Insurance premium rates in 2016
   • Insurance premium rates in 2017
   • Insurance premium rates in 2018
   
   

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   Individual entrepreneur contributions per year, Pension Fund insurance fund from the income of individual entrepreneurs

   For those who work “for themselves”, i.e. who does not have employees, separate rules are established according to.

   IP is mandatory pay pension and health insurance contributions in an amount equal to . This is a fixed value that does not depend on the income of the entrepreneur.

   2018 are:
   - for pension insurance - 26,545 rubles;
   - medical insurance - 5,840 rubles;
   

   Note: . The calculation of fixed insurance premiums for individual entrepreneurs for transfer to the Federal Tax Service in 2019 is given. Free online calculator of fixed contributions for individual entrepreneurs for themselves.

   If the calendar year has not been fully worked out, the amount of fixed payments is recalculated based on the time actually worked.

   Additional payment- if the payer’s income for the billing period exceeds 300,000 rubles, an insurance premium is paid in the amount determined as the product of the minimum wage established by federal law at the beginning of the calendar year for which insurance premiums are paid, increased by 12 times, and the tariff insurance contributions for compulsory pension insurance established by paragraph 2 of this Code plus 1.0 percent of the amount of the payer’s income exceeding 300,000 rubles for the billing period.

   The total amount of insurance contributions to the pension fund (minimum payment and additional payment of 1%) should not exceed the maximum limit calculated from eight times the contribution in the current year:

   for 2018 - 26,545 rubles. × 8 = 212,360 rubles.

   Contributions to the Social Insurance Fund for insurance in case of temporary disability and in connection with maternity are paid only on a voluntary basis. This means that an “individual”, by his own choice, can refuse this type of insurance and not pay premiums. But if he wishes, he has the right to insure himself, and then he will have to transfer fixed contributions in the amount of the cost of the insurance year.

   Note: . Persons in an employment relationship can count on maternity benefits in the event of illness or pregnancy. When can an individual entrepreneur receive maternity and other benefits?

   Individual entrepreneurs do not pay premiums for insurance against industrial accidents and occupational diseases.

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   Income of individual entrepreneurs for calculating the insured amount of contributions to funds

   is taken into account as follows:
   

   1. for payers paying personal income tax - in accordance with this Code;
   2. for payers applying the taxation system for agricultural producers (agricultural tax) - in accordance with paragraph 1 of Article 346.5 of this Code;
   3. for payers using the simplified taxation system (STS) - in accordance with this Code;
   4. for payers paying imputed income tax for certain types of activities (UTII) - in accordance with this Code;
   5. for payers applying the patent taxation system - in accordance with this Code;
   6. for payers applying more than one taxation regime, taxable income from activities is summed up.

   Where should you submit and how should you fill out the calculation of insurance premiums for the organization that has changed its location?

   According to paragraphs 7 and 11, payers of insurance premiums - organizations submit calculations for insurance premiums no later than the 30th day of the month following the billing (reporting) period, in particular, to the tax authority at the location of the organization.

   If an organization changes its location during the reporting period (first quarter, half-year, nine months of the calendar year), then it must submit a calculation of insurance premiums for the corresponding billing period at the new location.

   Note: Letter of the Federal Tax Service of Russia dated August 18, 2017 No. ZN-4-11/16386@.

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   Zero DAM Even inactive employers submit a declaration of contributions

   If during the reporting (settlement) period the payer of contributions did not conduct business activities and did not accrue payments in favor of individuals, he must submit to the Federal Tax Service with zero indicators.

   Note: Letter of the Ministry of Finance dated March 24, 2017 No. 03-15-07/17273

   The absence of financial and economic activities of the employer is not a basis for releasing him from the obligation to submit calculations of contributions.

   As a general rule, failure to submit insurance premium payments on time entails a fine of 5% of the amount of contributions reflected in the calculation for each full/incomplete month of delay, but not more than 30% of this amount and not less than 1,000 rubles. Accordingly, for failure to submit a zero calculation, the fine will be 1000 rubles.

   Note: Only individual entrepreneurs who are not employers can not submit calculations of contributions and not run into penalties.

   If the director is the only employee

   Sometimes in small companies the only employee is the director and an employment contract has been concluded with him; insurance premiums must be submitted. In this case, the director is an insured person in the social insurance system, and his data must be taken into account when calculating insurance premiums. In subsections 1.1. and 1.2 of section 1, the number of insured persons will be equal to 1.

   If no payments were made to the director in connection with unpaid leave, the calculation still needs to be submitted.

   In this case, the following are required for completion by all payers of insurance premiums: title page, section 1, subsections 1.1 and 1.2 to section 1, appendix 2 to section 1 and section 3 “Personalized information about the insured persons” of the calculation.

   In calculations with “zero” indicators, section 3 should be filled out for the head of the organization, who is the sole participant (founder), member of the organization, including the chairman of the board, filling out the corresponding lines 010-180 of subsection 3.1 of the calculation in the prescribed manner.

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   Unified DAM calculation of insurance premiums declaration of KND 1151111 to the Federal Tax Service of Russia

   Since 2017, you need to report and pay contributions, except for contributions for injuries, to the Federal Tax Service of Russia. Instead of the usual RSV-1 and 4-FSS, tax inspectors will approve a new unified form. Order of the Federal Tax Service of the Russian Federation dated October 10, 2016 No. ММВ-7-11/551@ "On approval of the form for calculating insurance premiums, the procedure for filling it out, as well as the format for submitting calculations for insurance premiums in electronic form" (Registered with the Ministry of Justice of Russia on October 26, 2016 No. 44141) has been officially published. There is also a procedure for filling out the new form.

   In accordance with paragraph 2 of this document takes effect from January 1, 2017 year and is applied starting from the submission of calculations for insurance premiums for the first settlement (reporting) period of 2017.

   The new report takes up 24 sheets (how do you like that!) and is divided into three large sections. In addition to general information about charges, contributions, payments, there are sheets and applications for calculating benefits and reduced tariffs. For personalized information – section 3 of the future calculation.

   Note: This machine-readable form is in PDF format (size 1Mgb), available for completion in Adobe Reader. So download it to your computer and open it in Adobe Reader.

   The new calculation will include all contributions, except contributions for injuries. The latter will continue to be contributed to the Russian Social Insurance Fund. As before, social insurance will determine the tariff based on and allocate funds for preventive measures. Regarding contributions for injuries you will, the form of which has also changed.

   
   

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   VIDEO on how to pay insurance premiums in 2019

   • Payments that are not subject to insurance premiums
   • Maximum payments for contributions to compulsory pension insurance and compulsory social insurance
   • Basic tariffs for 2019
   • Reduced tariffs for 2019
   • Additional tariffs for contributions to the Pension Fund
   • Insurance premiums for self-employed citizens
   • Do I have to pay fees on gifts?
   • Contributions from December salary and bonuses
   • How to report contributions to the Federal Tax Service
   • Control ratios for calculation
   • Blocking accounts due to settlement
   • Answers to questions for the webinar on insurance premiums

   VIDEO - ERSV for 2017. How will they receive and check

   Online conference 2017
   “How to pay insurance premiums in 2017. What the inspectors will check."

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   Insurance premiums in 2017: clarifications from the Ministry of Labor will remain in force

   Despite the fact that from January 1, 2017, the administration of insurance premiums will be handled by the Federal Tax Service, regarding the calculation and payment of contributions, it will still be possible to be guided by the clarifications of the Ministry of Labor issued before this date.

   Note: Letter of the Ministry of Finance dated November 16, 2016 No. 03-04-12/67082

   According to the new chapter of the Tax Code “Insurance Contributions” coming into force in 2017, the Ministry of Finance will provide written explanations on issues arising from insurance premium payers. Now the Ministry of Labor is doing this.

   At the same time, as the financial department notes in its latest letter, since the list of payments not subject to insurance premiums will not change from next year, written explanations on contributions given by the Ministry of Labor during 2016 and earlier will not lose their relevance.

   
   

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   Reporting via the Internet. Contour.Extern

   Federal Tax Service, Pension Fund of the Russian Federation, Social Insurance Fund, Rosstat, RAR, RPN. The service does not require installation or updating - reporting forms are always up to date, and the built-in check will ensure that the report is submitted the first time. Send reports to the Federal Tax Service directly from 1C!

   ADDITIONAL LINKS on the topic

Settlements with the Social Insurance Fund - calculation and payment procedure contributions to this fund is a relevant topic not only for employers and employees, but also for individuals who use the work of other physicists for a fee. We will tell you how to correctly calculate and pay social security contributions in this article.

Who should pay insurance contributions to the Social Insurance Fund from wages and other payments?

There are two types of payments to the Social Insurance Fund, regulated by different laws:

• “On compulsory social insurance in case of temporary disability and in connection with maternity” dated December 29, 2006 No. 255-FZ;
• “On compulsory social insurance against accidents at work and occupational diseases” dated July 24, 1998 No. 125-FZ.

In addition, insurance in extra-budgetary funds is regulated by general law dated July 24, 2009 No. 212-FZ (will expire from January 1, 2017).

Who is the policyholder and payer of insurance premiums to the Social Insurance Fund is stated in Art. 2.1 of Law No. 255-FZ and Art. 3 of Law No. 125-FZ. The main message of these articles is that if someone hires a person subject to compulsory social insurance, then he automatically becomes an insurer obligated to charge and pay contributions to the Social Insurance Fund. Insurers can be:

• any legal entities, including foreign organizations operating in the Russian Federation;
• physicists who are not individual entrepreneurs.

Now let’s figure out who must be insured by the Social Insurance Fund. This is stated in Art. 2 of Law No. 255-FZ and Art. 5 of Law No. 125-FZ. The table below shows who is specifically covered:

• from citizens of the Russian Federation;
• foreigners and stateless persons living in the Russian Federation all the time or not always;
• foreigners and stateless persons staying in the Russian Federation temporarily.

• state civil and municipal employees;
• persons who hold government positions in the Russian Federation, government positions in a constituent entity of the Russian Federation, as well as municipal government positions filled on a permanent basis;
• members of a production cooperative who personally participate in its activities;
• clergy.

How to calculate contributions to the Social Insurance Fund for VNIM and accident insurance (example)

The basis for calculating contributions is payments by the employer-insurer to its insured employee in accordance with the employment contract or, in some cases, the civil process agreement (Article 8 of Law No. 212-FZ and Article 20.1 of Law No. 125-FZ). At the same time, Art. 9 of Law No. 212-FZ and Art. 20.2 of Law No. 125-FZ provides a list of payments that should not be taken into account when calculating the base for social contributions.

The limit for accrual of payments to the Social Insurance Fund for VNIM in 2016 was set at RUB 718,000. by virtue of paragraph. 4-5 of Law No. 212-FZ and Decree of the Government of the Russian Federation of November 26, 2015 No. 1265. In excess of this amount, contributions to VNiM are not accrued; there are no restrictions for contributions for injuries.

The contribution rate for VNiM in 2016 is 2.9% (Article 58.2 of Law No. 212-FZ). But there are also reduced rates for some policyholders; you can find them in Art. 58 of Law No. 212-FZ. The rates of contributions “for injuries” are specified in the law on tariffs for insurance from NSiPZ dated December 22, 2005 No. 179-FZ and vary between 0.2-8.5%, for some organizations specified in Art. 2 of Law No. 179-FZ gives a 40% discount. And also the policyholder may deserve some discounts or, conversely, bonuses based on the results of his work, taking into account the assessment of labor protection (Article 22 of Law No. 125-FZ).

The monthly payment is calculated as follows:

P(n) = (B × T) - ∑P(1, 2... n - 1),

P(n) — monthly obligatory payment for month n;

B - base from the beginning of the year with an accrual total until the end of the month for which the calculation is carried out;

T - percentage of insurance premiums;

∑П(1, 2... n - 1) - the amount of monthly payments for previous months.

Example

The monthly salary of engineer P. Yu. Korabelnikov is 123,700 rubles. From January to June, he worked without sick leave, vacations or business trips, receiving 123,700 rubles. monthly. Let's calculate the contributions to the Social Insurance Fund that the employer must pay for payments to Korabelnikov in May and June. The organization belongs to the 1st class profrisk.

Let's check whether the maximum base has been exceeded in May:

123,700 × 5 = 618,500 rub.

No, it has not been exceeded, so we charge a contribution in case of VNiM:

618,500 × 2.9% - 123,700 × 4 × 12.9% = 3587.3 rub.

NSIP contribution:

618,500 × 0.2% - 123,700 × 4 × 0.2% = 247.4 rubles.

In June, the base was 123,700 × 6 = 742,200 rubles, which is more than the maximum base of 718,000 rubles. Therefore, for the six months, we calculate the contribution to VNiM at 718,000 rubles. Accrued for payment in June:

718,000 × 2.9% - 618,500 × 2.9% = 2885.5 rubles.

NSIP contribution:

742,200 × 0.2% - 618,500 × 0.2% = 247.4 rubles.

When to make payments and how to report to the Social Insurance Fund in 2016

The calculated payment must be paid no later than the 15th day of the next month (Clause 5, Article 15 of Law No. 212-FZ, Clause 4, Article 22 of Law No. 125-FZ).

Read about what the coming year has in store for us regarding insurance premium payments in the article.

Calculation of contributions and reporting for voluntarily insured under VNIM

The rules of voluntary insurance in the Social Insurance Fund in case of accidents and accidents are discussed in Art. 4.5 of Law No. 255-FZ. The annual amount of contributions is calculated based on the minimum wage in force at the beginning of the year and a rate of 2.9%. Thus, the formula for calculation is:

P = minimum wage × T × 12,

P - the amount of contributions for the current year;

Minimum wage - the minimum wage determined at the beginning of the year for which we calculate contributions;

T - percentage of social contributions.

This amount must be transferred to the fund by volunteers before the end of this year—December 31.

Results

Social contributions to the Social Insurance Fund are accrued for payments to employees who have an employment relationship with the policyholder. Not only organizations pay contributions, but also individuals who hire workers. It is also necessary to remember about the maximum base values, upon reaching which contributions to the Social Insurance Fund do not need to be paid.

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

Insurance premiums are transferred to:

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

The list of payments not subject to insurance is contained in Art. 422 of the Tax Code of the Russian Federation.

Expert opinion

Andrey Leroux

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

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

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

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

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

Rates for foreign workers

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

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

Other fees are not paid.

For foreigners who are HQS:

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

Other insurance premiums are not paid.

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

Reduced insurance premium rates in 2019

Contributions under GPC agreements

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

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

Payments not subject to contributions

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

Payment procedure

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

Insurance premiums must be paid in 2017 according to new rules. There is no need to transfer contributions to the Pension Fund, Social Insurance Fund of the Russian Federation and the Compulsory Medical Insurance Fund. They have been handed over to the tax authorities. The CBC has also changed. Only contributions for injuries remained for the Social Insurance Fund.

From January 1, 2017, insurance premiums returned to the Tax Code. A new chapter 34 of the Tax Code of the Russian Federation has appeared. Tax authorities will administer the payment of contributions, but this does not mean that companies will no longer have to interact with the funds. Let's consider which departments, from January 1, 2017, control processes related to insurance premiums, what reporting, where and how to submit.

What are the powers of tax authorities?

Administration means that only clearly defined functions will fall within the competence of the tax authorities, some of which are still left to the funds. The range of powers of tax officials is quite wide. Now they have the right:

• control the correctness of calculation, completeness and timeliness of payment of insurance premiums;
• accept calculations for insurance premiums, starting with the calculation for the 1st quarter of 2017. Remember that you must submit the calculation no later than the 30th day of the month following the reporting period. If the last day of delivery falls on a weekend or non-working day, the deadline is postponed to the next working day. Simply put, the calculation for the 1st quarter must be submitted no later than May 2, 2017;
• offset/refund amounts of overpaid insurance premiums. This also applies to periods expiring before January 1, 2017. Decisions on them were made by the Pension Fund of Russia or the Social Insurance Fund and submitted to the Federal Tax Service for execution.

The tax authorities will also provide installment plans or deferments for insurance premiums, and collect arrears, penalties and fines, including those that arose before January 1, 2017.

What to do with leftovers

Tax authorities will receive information on the balances that policyholders had as of January 1, 2017 from the Pension Fund of the Russian Federation and the Social Insurance Fund. The funds will send information to tax authorities through the interdepartmental electronic interaction system.

To avoid misunderstandings, it would be a good idea for all insurance premium payers to reconcile their payments with the funds. Then receiving a demand for repayment of arrears will not be a surprise. At the same time, it will be possible to understand what amount to return to the fund if there is an overpayment.

How to pay fees from the new 2017

You will need to pay contributions and submit calculations at the location of both the organization and the separate division that independently calculates payments and rewards to individuals. This means that calculations will not be accepted at the place of registration as the largest taxpayers (in the IRI). There is no need to submit calculations at the location of each separate unit (similar to 6-NDFL). Calculations are presented only by departments that independently calculate wages. Moreover, a separate balance is not required. The condition for it is contained in the Federal Law of July 24, 2009 No. 212-FZ, but from January 1, 2017 this law ceases to apply.

Organizations have a new obligation - to inform the tax authorities about the granting of separate bodies the authority to accrue payments and rewards to individuals. Based on such information, the units will be registered with the tax office as a payer of insurance premiums.

How to report

The form for calculating insurance premiums, the procedure for filling it out and the electronic format were approved by order of the Federal Tax Service of Russia dated October 10, 2016 No. ММВ-7-11/551. The calculation contains not only information in general about the payer of insurance premiums, but also personalized information for each individual who is in an employment relationship with the payer.

An important conclusion can be drawn by studying the norm of paragraph 7 of Article 431 of the Tax Code of the Russian Federation. It is reasonable for policyholders, even before the start of the reporting period for the 1st quarter of 2017, to verify the compliance of full name-SNILS-TIN (if the employer has one) for all employees. The fact is that if there are discrepancies regarding at least one individual, the tax authorities will not accept the entire calculation. The policyholder will be sent a notice of refusal. In this case, 5 days are allotted for correction from the date of sending the notification.

By the way, you can easily prepare and submit reports using the online service “My Business” - Internet accounting for small businesses. The service automatically generates reports, checks them and sends them electronically. You will not need to personally visit the tax office and funds, which will undoubtedly save not only time, but also nerves. You can get free access to the service using this link.

What will the Pension Fund and the Social Insurance Fund do?

Some functions for administering contributions continue to remain with the Pension Fund of the Russian Federation and the Social Insurance Fund. Thus, the funds will continue to accept payments for contributions, including adjusted ones, for periods before January 1, 2017.

• conduct desk and on-site inspections, including repeated ones, and make decisions based on their results;
• make decisions on the return of overpaid or collected insurance premiums (then they will be transferred to the tax authorities). Applications for the return of overpayments incurred as of January 1, 2017 must be submitted to the Pension Fund and the Social Insurance Fund at the place of registration;
• write off uncollectible arrears on insurance premiums, penalties and fines.

Powers of the Pension Fund

• maintaining individual (personalized) records in the compulsory pension insurance system;
• receiving information about insured persons and monitoring the correctness of presentation and reliability of information necessary for maintaining individual (personalized) records.

Who keeps personalized records

The pension fund maintains individual (personalized) records in the compulsory pension insurance system. You still need to submit information in the SZV-M form to the territorial offices of the fund. The deadline for submitting SZV-M has changed. You must report no later than the 15th day of the month following the reporting month. Taking into account the postponement of the reporting deadline, the last day for SZV-M for December 2016 is January 16, 2017.

Information about the length of service of insured persons must be submitted to Pension Fund offices annually, no later than March 1 of the following year. Information on length of service according to the new form developed by the Pension Fund must be submitted not only at the end of the year, but also if the employee applies for a pension. Three days are allotted for this from the date of submission of the application.

The Pension Fund of the Russian Federation continues to collect registers of insured persons for whom additional insurance contributions for a funded pension have been transferred or contributions have been paid by the employer. In this case, the DSV-3 form is submitted no later than 20 days from the end of the quarter.

The Pension Fund of Russia will receive information on payments and accrued insurance contributions for compulsory pension insurance (to be reflected in the accounts of insured persons) from the tax authorities. 5 days are allotted for this when calculations are submitted electronically, or 10 days for information submitted on forms. If errors or inconsistencies are found, the fund will return the information to the tax authorities. They, in turn, will send payers notifications about the provision of adjustments.

When to contact social security

The Social Insurance Fund, as before, will control the calculation and payment of contributions for injuries. This means that payments for this type of contribution will continue to be accepted. The new Form 4-FSS must be submitted to the fund no later than the 20th day of the month following the reporting period on paper and before the 25th day of the month following the reporting period in electronic form.

The Fund will now verify the correctness of the declared expenses for payments for temporary disability and in connection with maternity using the calculation data provided by the tax authorities. And there, to the tax authorities, he will report the results of the audit.

In regions that do not participate in the pilot project for direct payments of benefits from the Social Insurance Fund, the Fund's branches, upon applications from policyholders, reimburse the excess of the costs of paying insurance coverage over accrued contributions. If you need to reimburse funds for periods after January 1, 2017, you need to take into account changes in the list of submitted documents. Instead of Form 4-FSS, you will need to submit a calculation certificate along with the application. The forms of the necessary documents are given in the letter of the FSS of Russia dated December 7, 2016 No. 02-09-11/04-03-27029.

How to fill out payment documents

Until the new system of interaction between regulatory authorities is fully established, there are risks of payments being incorrectly credited or reflected in the tax authorities’ database. Therefore, organizations are recommended to pay special attention to filling out payment order details.

"TIN and checkpoint of the recipient." Indicate the INN and KPP of the tax authority that administers your payments.

“Recipient” is the abbreviated name of the Federal Treasury authority, and in brackets is the abbreviated name of the tax authority that administers the payment.

"Budget classification code". The first three characters indicate the code of the chief administrator of budget revenues, that is, they should take the value “182” - Federal Tax Service.

KBK codes, which from January 1, 2017 must be used to pay insurance premiums, were approved by Order of the Ministry of Finance of Russia dated December 7, 2016 No. 230n (being registered with the Ministry of Justice). When filling out codes, be especially careful with the subtypes of income: they differ depending on the period for which insurance premiums are paid. And be sure to indicate for what period the payment is being made.

Attention!

From January 1, 2017, pay contributions only for new BCCs, even if these are payments for December. We have listed the new codes in the table below. In December, pay your fees for the old KBK.

Table. New BCCs for contributions for 2017

Elena Kulakova

In 2017, there were changes in the procedure for transferring mandatory payments to the Social Insurance Fund (SIF). Injury fees are the only type of fees that are not affected by the innovations. The majority of payments are now controlled by the Federal Tax Service (FTS). However, the administration of these mandatory contributions is still carried out by FSS employees.

Let's look at how accident insurance premiums are processed in 2018. Where to send them and in what time frame. What is the procedure for reporting and exercising control.

Changes 2018

The redistribution of functions for accepting contributions has led to the fact that they now have to be transferred to two authorities:

1. in the FSS parts relating to sick leave and maternity;
2. Individual entrepreneurs continue to transfer money to the Pension Fund and the Compulsory Medical Insurance Fund for themselves.

The settlement procedure is legally enshrined in a special chapter of the Tax Code. This has led to the fact that these contributions are now equated to the movement of budget funds, that is, they are subject to the relevant requirements:

• regarding registration rules;
• including the use of special details.

Where to transfer

Payers are required to pay all contributions described in the Tax Code to the accounts of the relevant branch of the Federal Tax Service:

• at the place of registration;
• at the location of the branch maintaining separate accounting;
• Individual entrepreneurs are guided by the registration address.

Payments should be made for each type of contribution separately (as before). However, in 2018, you need to use the details provided for budget contributions. The injury tax is transferred according to the old rules:

• to the Social Insurance Fund branch where the payer is registered;
• at the location of the separate branch;
• at the place of residence of the individual entrepreneur (charitable only).

Help: there has been no change in the coding of this type of contribution. The BCC remains the same:

• 393 1 02 02050 07 1000 160 - for regular transfer;
• 393 1 02 02050 07 3000 160 - for transferring fines;
• 393 1 02 02050 07 2100 160 - penalties;
• 393 1 17 06020 07 6000 180 - for charitable transfer.

Have the deadlines changed?

According to regulatory requirements, the “accidental” fee must be credited to the Social Insurance Fund account by the 15th day of the month following the reporting month.

Note: if the check date falls on a weekend or holiday, the transfer should be sent on the next business day.

Who should pay how much?

Employees of the Social Insurance Fund are responsible for calculating contributions. Specific indicators depend on:

• main type of activity (specified in registration documents);
• rights to benefits;
• tariffs for fees.

At the same time, the Foundation has the following powers:

• take into account receipts from each payer;
• control the correctness of deposits;
• present invoices for payment;
• require clarification from policyholders on topics related to transfers.

How to find out the tariff

Law No. 179-FZ (2005) established 32 tariff plans, depending on the risk level of workers. The betting parameters in them are distributed in the range from 0.2% to 8.5%.

Note: since the Fund pays funds in connection with accidents at work, it is fair to distribute contributions according to the degree of risk for workers.

Table of tariffs corresponding to risk factors

Example

Three enterprises decided to find out their tariff rates:

1. Sirius LLC, engaged in freshwater fishing. OKVED - 03.22.4.
2. LLC "Delta" The main activity is clay mining. OKVED 08.12.2.
3. Alpha LLC grows grains. OKVED 01.11.1 17.

We determine the profrisk class using the table:

Reference

The Fund calculates the amount of fees for 2018 based on the data submitted by the payer. Information should be provided by April 15. The package includes:

• a statement confirming the main type of activity;
• explanatory balance sheet (for LLC);
• copy of the registration document.

In addition, the Government, by resolution No. 551, prohibited challenging the tariffs established by the Social Insurance Fund for fees for injuries from 01/01/2017.

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Calculation formula

Responsibilities are distributed as of 2018 as follows:

• The Fund sets a tariff plan for the payer and informs about it;
• the accountant of the latter is obliged to calculate the amount of the contribution and transfer funds;
• The government agency retains the right to verify the correctness of operations.

A simple formula is used for calculations:

Svz = Bn x T, where:

• Svz - the required amount to be transferred;
• Bn - taxable;
• T - tariff.

What's included taxable base

Deductions are made from the wage fund. It includes accruals in favor of persons with whom agreements are drawn up:

• labor;
• civil law (there are exceptions).

In taxable base includes:

• earnings;
• amounts of bonuses and allowances;
• compensation payments for unused vacation days.

The following payments in favor of workers are excluded from the base:

• state capacity;
• accruals for staff reductions;
• targeted financial assistance;
• allowance for work in especially dangerous conditions;
• payment for attending advanced training courses.

Example

Gorny LLC is engaged in horse breeding. OKVED - 01.43.1:

1. Profrisk class - 25.
2. In April, the accounting department accrued earnings to workers in the amount of 1,230,000 rubles. , including:
   1. math help- 35,000 rub. .
   2. for completing courses - 10,000 rubles .
3. Calculation of contribution for April:
4. (RUB 1,230,000 - RUB 35,000 - 10,000 rub.. ) x 4.5% = 53,325 rub.

About benefits

For diligent taxpayers, the Fund may offer a preferential rate on personal injury fees. Its size is limited to 40% discount. In addition, if the company employs disabled people, then their contributions may be subject to a 60% discount.

Help: to establish a preferential tariff for the next year, you must submit an application before the end of November of the current period. That is, in 2018 it will no longer be possible to obtain it.

The size of the discount depends on the following indicators:

• number of injuries per 1000 workers;
• number of days of incapacity;
• presence of violations:
  • reporting procedure;
  • deadlines for making mandatory payments;
• payer's experience.

Example

Garant-Stroy LLC is engaged in design (OKVED - 74.20). The company received a 20% discount from the Social Insurance Fund for 2018. The following accruals were made for April:

• salary 400,000 rub. ,
• including disabled people 85 thousand rubles.

Determination of the contribution amount:

1. According to the OKVED classifier it belongs to class 1. The size of the “traumatic” rate is 0.2%.
   • with discount:
     • general: 0.2 - 0.2×20% = 0.16%.
     • for disabled people: 0.2 - 0.2×60% = 0.08%.
2. The calculation of contributions is carried out in two stages:
   • total: (RUB 400,000 - 85,000 rub.. ) x 0.16% = 504 rubles .
   • for disabled people: RUB 85,000. x 0.08% = 68 rub.
3. Total to be transferred: 504 rub. + 68 rub. = 572 rub. .

How does an individual entrepreneur pay a “traumatic” fee?

The legislation establishes that individual entrepreneurs pay the following amounts to the Social Insurance Fund:

• for yourself voluntarily on the basis of an agreement with the Fund;
• for hired workers, obligatory at the rate:
  • general;
  • preferential.

Tariff plans are set as follows:

Reporting on “unfortunate” collection

In 2018, reporting forms for these types of transfers changed. Now they are handed over to two organizations:

• to the Social Insurance Fund until the 20th on paper and until the 25th in electronic form;
• A summary report is provided to the Federal Tax Service, including a trauma fee:
  • until the 30th day following the reporting period.

Why control was transferred to the tax authority

The reason for the redistribution of control functions between government agencies was the poor collection of mandatory payments. The Federal Tax Service has proven itself to be the best organizer of work with payers. Therefore, the President of the Russian Federation signed Decree No. 13 on January 15, 2016. The document transfers the control function to the Federal Tax Service.

Reference: in addition to traumatic fees, tax authorities have been monitoring contributions for the following types of insurance since 2018:

• pension;
• medical;
• social for temporary disability and maternity.

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Watch a video about insurance premiums