Settlements with the Social Insurance Fund - the procedure for calculating and paying insurance premiums. Settlements with the Social Insurance Fund - the procedure for calculating and paying insurance premiums 2.9 What is the Social Insurance Fund tax called?
A year has passed since control over the payment of insurance premiums was again transferred to the Federal Tax Service. According to officials, the administration of contributions by tax inspectorates has a much better effect on their collection. The Social Insurance Fund was left only with the collection of contributions in case of injuries and occupational diseases of workers. How to calculate and pay insurance premiums in 2018 - we will tell you all the changes and the latest news on this topic.
How much should individual entrepreneurs pay for themselves?
First, about the amount of contributions that every entrepreneur must make for himself in 2018, even if he does not conduct real activities or has no income from the business. The formula for calculating these amounts has changed compared to previous years. Now contributions are no longer tied to the minimum wage, which shows rapid and significant growth - from 7,500 rubles at the beginning of 2017 to 9,485 rubles at the beginning of 2018.
It is expected that the minimum wage will be equal to the minimum subsistence level. If we take into account that this amount is 11,163 rubles, then the previous linking of the amount of insurance premiums to the minimum wage would have caused a sharp increase in payments for individual entrepreneurs for themselves. To prevent this, the Government decided to establish a fixed amount of insurance premiums for 2018.
Law No. 335-FZ dated November 27, 2017 amended the provisions of Article 430 of the Tax Code of the Russian Federation, establishing insurance premiums for individual entrepreneurs for 2018 in a fixed amount:
- for compulsory pension insurance - 26,545 rubles;
- for compulsory health insurance - 5,840 rubles.
Thus, each entrepreneur will have to pay for himself in 2018 at least 32,385 rubles, which, compared to the previous year, means an increase of 4,395 rubles. If the entrepreneur was not registered in this capacity for the entire year, then the annual amount is recalculated accordingly.
The rule for calculating the additional contribution for income over 300,000 rubles per year has not changed: as before, 1% of the amount above the limit is charged for pension insurance. The limit on the amount of contributions an entrepreneur can make for his or her pension insurance also continues to apply. The maximum contributions to the Pension Fund in 2018 for individual entrepreneurs for themselves are 212,360 rubles: based on 8 * 26,545 * 12 months * 26%. Individual entrepreneurs pay contributions to their social insurance on their own voluntarily.
The table shows the obligatory payments of an entrepreneur in 2018, calculated according to the new law
The deadlines for payment of individual entrepreneur payments have partially changed: a fixed amount of 32,385 rubles must be paid no later than December 31, 2018, and the additional 1% contribution can now be paid later - until July 1, 2019, and not until April 1, as before.
IP Sergienko A.M. received an income of 1.3 million rubles in 2018.The additional contribution to pension insurance will be ((1,300,000 - 300,000) * 1%) = 10,000 rubles. That is, in total IP Sergienko A.M. must pay for himself with such income 42,385 rubles. At the same time, a fixed amount of 32,385 rubles must be transferred no later than 12/31/18, and 10,000 rubles can be paid both in 2018 and before 07/01/19.
For the convenience of paying taxes and insurance premiums, we recommend opening a current account. Moreover, now many banks offer favorable conditions for opening and maintaining a current account.
How much must payers of contributions for employees pay?
According to the new Chapter 34 of the Tax Code of the Russian Federation, payers of insurance premiums (except for individual entrepreneurs without employees, notaries, lawyers engaged in private practice) are also persons making payments and other remuneration to individuals. This category includes:
- employers under employment contracts;
- customers under civil contracts;
- ordinary individuals not registered as individual entrepreneurs.
Payers pay contributions at their own expense and do not deduct them from payments to an individual. Insurance premium rates in 2018 remained at the same level and generally amount to 30% of employee benefits. In addition, there are some categories of payers for whom the insurance premium rate in 2018 was significantly reduced. In order to be able to make deductions at these reduced rates, the payer must comply with the mandatory conditions of Article 427 of the Tax Code of the Russian Federation.
Decree of the Government of the Russian Federation dated November 15, 2017 No. 1378 established the maximum base for calculating insurance premiums in 2018:
- for pension insurance - 1,021,000 rubles;
- for compulsory social insurance - 815,000 rubles.
Upon achieving these payments (separately for each employee), the payer pays contributions. If the payer is included in the preferential category, then after reaching the maximum base, contributions for the employee’s pension and social insurance are not paid. As for payments for health insurance, their tariff does not change upon reaching the maximum base.
Insurance premiums in 2018 rates established by the Tax Code of the Russian Federation(table of general and reduced tariffs)
Pension insurance | Social insurance | Health insurance |
|
|---|---|---|---|
Policyholders who are not entitled to benefits until the maximum base for calculating premiums is reached | 2,9% | 5,1% |
|
Policyholders who are not entitled to benefits after reaching the maximum base for calculating premiums | 5,1% |
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1. Organizations and individual entrepreneurs on the simplified tax system, for some types of activities (Article 427 of the Tax Code of the Russian Federation) 2. Pharmacies operating on UTII 3. Individual entrepreneurs on PSN, except for those engaged in trade, catering, rent 4. Non-profit and charitable organizations on the simplified tax system | |||
1. Economic companies and partnerships on the simplified tax system, introducing inventions, patents, samples. 2. Organizations and individual entrepreneurs who have entered into agreements with special economic zones for technical implementation and tourism -new de-tel-no-st | 13% | 2,9% | 5,1% |
| Accredited IT organizations | 8% | 2% | 4% |
Insurers in relation to crew members of ships registered in the Russian International Register of Ships | |||
Participation in the Skol-ko-vo project in Russia | |||
1.Participants of the free economic zone on the territory of the Republic of Crimea and Sevastopol 2. Residents of the territory of rapid socio-economic development 3. Residents of the free port of Vladivostok | 1,5% | 0,1% |
Additionally, a contribution is paid to the Social Insurance Fund for compulsory insurance against accidents at work and occupational diseases (from 0.2% to 8.5%). The deadline for transferring contributions for employees has not changed: no later than the 15th day of the month following the reporting month (clause 3 of Article 431 of the Tax Code of the Russian Federation).
New reporting on contributions
Although since 2017 all functions for monitoring the payment of contributions (except for contributions for injuries) have been transferred to the Federal Tax Service, there remains reporting that must be submitted to the funds.
IN Pension Fund:
- monthly - no later than the 15th day of the month following the reporting month (previously it was until the 10th);
- once a year, personalized accounting information (SZV-Experience) - no later than March 1, 2019 for 2018.
IN Social Insurance Fund:
- updated form, deadlines are the same - no later than the 20th day of the month following the reporting quarter (on paper) and no later than the 25th day for electronic reporting (if the number of employees is more than 25 people).
IN tax office for rent, which combined information that was previously included in the RSV and 4-FSS forms. A single calculation of contributions must be submitted no later than the 30th day following the reporting period (clause 7 of Article 431 of the Tax Code of the Russian Federation).
Insurance premiums are regular mandatory payments. Payment of contributions entitles you to receive sick leave and child benefits, free medical care, and financial support upon retirement.
Employers, entrepreneurs and self-employed persons are required to make contributions. If an individual entrepreneur works for himself and has employees on his staff, then he is obliged to pay contributions for himself and for his employees. Experts from the Glavbukh System have compiled a table showing who should pay insurance premiums and for what payments. Check in advance whether you are transferring all your rewards to compulsory pension, medical and social insurance >>>
What applies to insurance premiums? Contributions are divided into two groups: insurance contributions to funds and to the Federal Tax Service.
The first group includes contributions to extra-budgetary funds from workers' wages for insurance against industrial accidents and occupational diseases. Such deductions are commonly called injury contributions. They are made for the Social Security Fund. What payments are they calculated for? >>>
The second group includes contributions for pension, medical and social insurance in case of temporary disability and in connection with maternity. Amounts of insurance premiums for 2019.
Individual entrepreneurs have the right to transfer contributions monthly, quarterly or in a lump sum. The exact time frame within which the amount of insurance premiums must be transferred is determined by the entrepreneur independently. The Tax Code has established only dates after which contributions cannot be paid. The peculiarity for such insurers is that in addition to contributions for employees, they also have to pay contributions for themselves. How to count them and at what rates >>>
Insurance premium rates. There are general and reduced insurance premium rates. The general rates of insurance premiums in 2019 to the Federal Tax Service are as follows:
- 22% - for pension insurance;
- 2.9% - temporary disability insurance;
- 5.1% - health insurance.
At the same time, to calculate contributions to the Pension Fund and contributions in case of illness and maternity, legislators established maximum base values, upon reaching which the rate changes.
In the Social Insurance Fund, insurance premium rates are set annually by fund employees. They depend on the professional risk class of the employer’s activities.
Who will be allowed to pay less contributions in 2019
Officials have changed the rules according to which they assign a discount on contributions for injuries. It has become easier to get it - just complete. But if the FSS discovers an error in the 4-FSS that has already been submitted, the discount may be canceled.
Entrepreneurs pay insurance premiums to the Federal Compulsory Medical Insurance Fund and the Pension Fund of the Russian Federation. The amount of deductions is fixed, but depends on the annual income of the entrepreneur.
The Domestic Social Insurance Fund makes payments to insured persons. These deductions are made, among other things, when employees take sick leave or in connection with the birth of a child. At the same time, employers are required to regularly pay insurance contributions to the Social Insurance Fund in the amount and manner determined by the norms of domestic legislation. Next we will talk about deductions in 2017.
Social insurance
The main rule-making act regulating relations in the field of social insurance in Russia is Federal Law No. 255-FZ dated December 29, 2006.
Also, the system of regulation of social insurance on the territory of the Russian state includes the following regulatory requirements:
- Law No. 81-FZ of May 19, 1995, regulating relations in the field of guarantees for pregnancy and childbirth;
- Fed. Law of July 24, 1998 No. 125-FZ, applied in case of industrial injuries and identification of occupational diseases.
The legislator directly indicated that social insurance is an integral part of the state mechanism for protecting and minimizing losses of the population in the event of a change in their status or health status.
As follows from the literal interpretation of the instructions of the Russian legislator, insurance contributions to the Social Insurance Fund are mandatory and are transferred to ensure the guarantees of the insured persons.
However, starting from January 1, 2017, the above normative act loses its force and will no longer be applied on the territory of the Russian Federation.
Instead of the aforementioned Federal Law, Part 2 of the Tax Code of the Russian Federation includes Chapter 34, which accumulates the legal regulation of Social Insurance Fund contributions in 2017 (and in the future).
Deductions in 2017
Despite significant changes in Russian rule-making acts in the field of social insurance, for 2017 a maximum base size for determining contributions was also established. It was established by Decree of the Government of the Russian Federation dated November 29, 2016 No. 1255.
Starting from 01/01/2017, the basis for calculating the amount of contributions to the social insurance fund should be the approved values, multiplied by increasing factors. The calculation of the required values is carried out on an accrual basis.
Within the maximum employee income of 755,000 rubles, the policyholder in 2017 will make contributions in the amount of 2.9%. As soon as an employee’s income exceeds the above amount, the tax to the Social Insurance Fund is not calculated or paid. The specified tariff applies to cases of employees being on sick leave, as well as maternity and childbirth.
It is important to note that after 01/01/2017, social security contributions for foreign workers will be calculated based on an indicator of 1.8%.
When calculating the amount of the contribution to be paid to social security, one should also take into account the presence of reduction factors and grounds for exemption from payment, introduced into use by the requirements of domestic legislation.
Below is a table of contributions to the Social Insurance Fund in 2017.
| Contribution payers | Rate | Maximum base |
|---|---|---|
| Payments by enterprises, citizens and entrepreneurs to Russian employees | 2,9% | 755,000 rubles |
| Income paid by companies, individuals and individual entrepreneurs in favor of foreigners | 1,8% | 755,000 rubles |
| Amounts of benefits and compensation provided for in Article 422 of the Tax Code of Russia | Not installed | Not installed |
| Deductions to the Social Insurance Fund from payment amounts exceeding the base | Not installed | Not installed |
| Enterprises implementing the fruits of intellectual labor | 2% | 755,000 rubles |
| Technology and innovation activities in special economic zones | 2% | 755,000 rubles |
| Entrepreneurship in the field of IT technologies | 2% | 755,000 rubles |
| Salaries of ship crews | 0% | 755,000 rubles |
| Taxpayers using the simplified tax system according to OKVED, listed in paragraphs. 5 p. 1 art. 427 Tax Code of the Russian Federation | 0% | 755,000 rubles |
| Pharmacies and individual pharmacists using UTII | 0% | 755,000 rubles |
| Non-profit organizations | 0% | 755,000 rubles |
| Charity organisations | 0% | 755,000 rubles |
| Individual entrepreneurs applying a patent | 0% | 755,000 rubles |
| Organizations participating in Skolkovo | 0% | 755,000 rubles |
| Participants of free economic zones | 1,5% | 755,000 rubles |
| Subjects of priority development territories | 1,5% | 755,000 rubles |
| Residents of the port of Vladivostok | 1,5% | 755,000 rubles |
| Payers who do not pay remuneration to individuals | Not installed | Absent |
| Flight crew compensation | 14% | 755,000 rubles |
| Wages of individual workers in the mining industry | 6,7% | 755,000 rubles |
Accounting entry for social security contributions made
In the accounting records of domestic companies, transactions involving the payment of contributions to the Social Insurance Fund must be reflected in the following order:
- debit account 69.1;
- credit 51 corresponds to him.
From January 1, 2019, tariffs and insurance premium rates were updated, the procedure and conditions for applying preferential tariffs were significantly revised.
Payers of insurance premiums
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Rates insurance premiums for compulsory insurance |
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| pension (OPS) | social (OSS) | medical (compulsory medical insurance) | ||
Insurance premium rates
|
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| Tariffs for payers specified in subparagraph 1 of paragraph 1 of Article 419 of the Tax Code of the Russian Federation (except for persons applying reduced rates of insurance premiums) | 22 % * | 2,9 (1,8 **) | 5,1 | 30 % |
|
* The specified tariff of insurance contributions for compulsory pension insurance is applied within the established maximum value of the base for calculating insurance contributions for compulsory pension insurance - 22
percent. Exceeding the established maximum base for calculating insurance contributions for compulsory pension insurance - 10 percent(Clause 2, paragraph 1, Article 425 of the Tax Code of the Russian Federation) |
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Reduced insurance premium rates in 2019
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Organizations and individual entrepreneurs on the simplified tax system, conducting preferential activities with an income of at least 70% of the total (clause 5, clause 1, clause 3, clause 2, clause 6, article 427 of the Tax Code of the Russian Federation) |
20 % | 0 % | 0 % | 20 % |
| Pharmacies and individual entrepreneurs on UTII for payments to employees employed in pharmaceuticals (clause 6, clause 1, clause 3, clause 2, article 427 of the Tax Code of the Russian Federation) | 20 % | 0 % | 0 % | 20 % |
|
Entrepreneurs on the patent taxation system (PTS) for payments to employees engaged in activities on the patent, with the exception of certain types of activities for which the benefit does not apply(clause 9, clause 1, clause 3, clause 2, article 427 of the Tax Code of the Russian Federation) |
20 % | 0 % | 0 % | 20 % |
| Non-profit organizations (NPOs) on the simplified tax system. In addition to state and municipal institutions whose scope of activity is related to social services for citizens in the field of healthcare, education, art and mass sports (clause 7, clause 1, clause 3, clause 2, clause 7, article 427 of the Tax Code of the Russian Federation) | 20 % | 0 % | 0 % | 20 % |
| Charitable organizations using a simplified taxation system (clause 8, clause 1, clause 3, clause 2, clause 8, article 427 of the Tax Code of the Russian Federation) | 20 % | 0 % | 0 % | 20 % |
| IT organizations (clause 3, clause 1, clause 1, clause 2, clause 5, article 427 of the Tax Code of the Russian Federation). | 8 % | 2 % | 4 % | 14 % |
| Business partnerships and companies in the field of implementation of the results of intellectual activity (clause 1, clause 1, clause 1, clause 2, clause 4, article 427 of the Tax Code of the Russian Federation) | 8 % | 2 % | 4 % | 14 % |
| Organizations and individual entrepreneurs that have entered into agreements with SEZ management bodies on the implementation of technology-innovative and tourist-recreational activities (clause 2, clause 1, clause 1, clause 2, article 427 of the Tax Code of the Russian Federation) | 8 % | 2 % | 4 % | 14 % |
| Payers of contributions paying remuneration to crew members of ships registered in the Russian International Register of Ships (with exception) (clause 4, clause 1, clause 2, clause 2, article 427 of the Tax Code of the Russian Federation) | 0 % | 0 % | 0 % | 0 % |
| organizations - participants of Skolkovo (clause 10, clause 1, clause 4, clause 2, article 427 of the Tax Code of the Russian Federation) | 14 % | 0 % | 0 % | 14 % |
| Insurers - participants of the SEZ in the territory of Crimea and Sevastopol (clause 11, clause 1, clause 5, clause 2, clause 10, article 427 of the Tax Code of the Russian Federation) | 6 % | 1,5 % | 0,1 % | 7,6 % |
| Insurers are residents of the territory of rapid socio-economic development (clause 12, clause 1, clause 5, clause 2, clause 10, article 427 of the Tax Code of the Russian Federation) | 6 % | 1,5 % | 0,1 % | 7,6 % |
| Insurers are residents of the free port of Vladivostok (clause 13, clause 1, clause 5, clause 2, clause 10, article 427 of the Tax Code of the Russian Federation) | 6 % | 1,5 % | 0,1 % | 7,6 % |
Amounts not subject to insurance premiums are specified in Article 422 of the Tax Code of the Russian Federation
The features and conditions for the application of reduced insurance premium rates by various categories of payers are determined by Article 427 of the Tax Code of the Russian Federation.
The procedure for calculating and paying insurance premiums in 2019
- During the billing period, based on the results of each calendar month, payers calculate and pay insurance premiums based on the base for calculating insurance premiums from the beginning of the billing period to the end of the corresponding calendar month and the tariffs of insurance premiums minus the amounts of insurance premiums calculated from the beginning of the billing period to the previous calendar month. month inclusive.
- The amount of insurance contributions for compulsory social insurance (OSI) is reduced by the amount of expenses incurred by them for the payment of insurance coverage for the specified type of OSS in accordance with Russian legislation.
- The amount of insurance premiums calculated for payment for a calendar month must be paid no later than the 15th day of the next calendar month.
- Payers are required to keep records of the amounts of accrued payments and other remunerations, the amounts of insurance premiums related to them, in relation to each individual in whose favor the payments were made.
- The amount of insurance premiums to be transferred is calculated in rubles and kopecks.
- The amount of insurance contributions is calculated and paid by the payers of insurance contributions specified in subparagraph 1 of paragraph 1 of Article 419 of the Tax Code, separately in relation to insurance contributions for compulsory pension insurance, insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity, insurance contributions for compulsory health insurance.
Maximum base for calculating insurance premiums in 2019
Up to a certain point the rule works: The higher the employee’s salary, the greater the amount of contributions, and, consequently, the tax burden on the employer.
In order to reduce the costs of business entities for compulsory insurance, provided that the established limit is exceeded, the Tax Code of the Russian Federation provides for a reduction in tariffs (regression). This encourages employers not to hide the real level of their employees' salaries.
The established maximum base for calculating insurance premiums is subject to annual indexation:
- for social insurance (OSS), in case of temporary disability and in connection with maternity, the base is indexed based on the growth of average wages in the Russian Federation.
- for pension insurance (PIS), the size of the base is established taking into account the average salary in the Russian Federation, increased by 12 times, and the increasing factor applied to it.
Decree of the Government of the Russian Federation dated November 28, 2018 N 1426 “On the maximum value of the base for calculating insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity and for compulsory pension insurance from January 1, 2019.”
In accordance with paragraph 6 of Article 421 of the Tax Code of the Russian Federation, the Government of the Russian Federation
st atation:
1. Establish that for payers of insurance premiums specified in subparagraph 1 of paragraph 1 of Article 419 of the Tax Code of the Russian Federation, the maximum value of the base for calculating insurance premiums:
- for compulsory social insurance in case of temporary disability and in connection with maternity is subject to indexation from January 1, 2019 in 1,061 times, taking into account the growth of average wages in the Russian Federation and amounts for each individual to an amount not exceeding 865 000 rubles on an accrual basis from January 1, 2019;
- for compulsory pension insurance, taking into account the average salary in the Russian Federation for 2019, increased by 12 times, and the increasing coefficient applied to it, established by paragraph 5 of Article 421 of the Tax Code of the Russian Federation for 2019 in the amount 2,1 , amounts in relation to each individual an amount not exceeding 1 150 000 rubles on an accrual basis from January 1, 2019
Chairman of the Government
Russian Federation
D.Medvedev
2019: Limit base, types of insurance, tirifs
2018: Limit base, types of insurance, tirifs
Calculation of contributions when the maximum base is exceeded in 2019
If the employee’s total salary level (base limit) established for the current year (cumulatively from the beginning of the year) is exceeded, the current insurance premium rates 22% - in the Pension Fund and 2.9% - in the Social Insurance Fund decrease and amount to 10% and 0% respectively (in relation to amounts above the above level).
Additional rates of insurance premiums for compulsory pension insurance
For certain categories of payers, in relation to payments and other remuneration in favor of individuals employed in certain types of work, an additional tariff of insurance contributions for compulsory pension insurance is applied.
* For payers specified in paragraphs 1 and 2 of Art. 428 of the Tax Code of the Russian Federation, depending on the class of working conditions established based on the results of a special assessment of working conditions, carried out in the manner established by the legislation of the Russian Federation, the following additional tariffs of insurance contributions for compulsory pension insurance are applied:
| Class of working conditions | Subclass of working conditions | Additional insurance premium rate |
|---|---|---|
| Dangerous | 4 | 8.0 percent |
| Harmful | 3.4 | 7.0 percent |
| 3.3 | 6.0 percent | |
| 3.2 | 4.0 percent | |
| 3.1 | 2.0 percent | |
| Acceptable | 2 | 0.0 percent |
| Optimal | 1 | 0.0 percent. |
Fixed amount of insurance premiums in 2019 (for oneself) for the self-employed population who do not make payments to individuals
From January 1, 2019, a new procedure for paying fixed payments to individual entrepreneurs (for themselves) is in effect. At the same time, the format for payment of insurance premiums by an entrepreneur depends on whether the Entrepreneur is an employer. If an individual entrepreneur does not use hired labor, then a fixed amount of insurance premiums is applied to him.
In accordance with the legislation for 2019, individual entrepreneurs pay:
- To the Pension Fund of Russia - 26,545 rubles. + 1% on individual entrepreneur income over 300,000 rubles. (total payment is limited to a limit of RUB 212,360)
- In the Federal Compulsory Medical Insurance Fund - 5,840 rubles.
The amount of insurance premiums paid by payers who do not make payments or other remuneration to individuals, as well as the procedure for calculating the amount of contributions, is established by Article 430 of the Tax Code of the Russian Federation. Tariffs for entrepreneurs for 2019 are the same (26 and 5.1%). The procedure for calculating the additional contribution (1% of the amount of income exceeding 300,000 rubles).
Amounts of individual entrepreneur contributions and deadlines for their payment in 2019
The procedure for paying insurance premiums in a fixed amount in 2019 (for individual entrepreneurs, “for oneself”)
Contributions of an individual entrepreneur working without hired personnel are determined in accordance with the requirements of Art. 420 Tax Code of the Russian Federation. At the same time, reduced tariffs do not apply (only persons paying remuneration to other individuals have benefits).
Thus, insurance premiums are paid by both individual entrepreneurs who have employees and those who do not. At the same time, the amount of contributions for oneself does not depend on the availability of employees. Individual entrepreneurs - pensioners also pay fixed contributions.
If an entrepreneur decides to cease operations and deregister with the tax authority, he must pay the fees within 15 days from the date of deregistration. In this case, the amount of contributions will be adjusted in proportion to the time worked in the calendar year.
Deadline for payment of fixed individual entrepreneur contributions
According to paragraph 2 of Art. 432 of the Tax Code of the Russian Federation, a fixed amount of contributions must be paid before the end of the calendar year. That is, no later than December 31, 2019.
The amount of insurance premiums for individual entrepreneurs in 2019 if income exceeds
If for a calendar year an entrepreneur’s income turns out to be more than 300 thousand rubles, then in addition to contributions from the minimum wage, he must pay compulsory pension contributions in the amount of 1% of the amount of income exceeding 300,000. At the same time, the maximum amount of such contributions is limited. It cannot exceed the value: 8 x RUR 26,545 = 212,360 rub.
Deadline for payment of 1% on individual entrepreneur income to the Pension Fund
According to paragraph 2 of Art. 432 of the Tax Code of the Russian Federation, such contributions are paid before July 1 of the year following the reporting year. That is, contributions for 2019 must be paid no later than July 1.
The recipient of payments is the tax authority with which the individual entrepreneur is registered.
KBK in the payment document should indicate:
- 18210202140061110160 – for contributions to compulsory pension insurance;
- 18210202103081013160 – for contributions to compulsory medical insurance.
Calculation of insurance premiums, document form and submission deadlines
In 2018, the Federal Tax Service of Russia plans to update the form for calculating insurance premiums
Deadlines for submitting calculations for insurance premiums
Payers submit calculations of insurance premiums to the tax authority:
no later than the 30th day of the month following the billing (reporting) period, to the tax authority at the location of the organization (and its separate divisions), as well as at the place of residence of the individual making payments and other remuneration to individuals.
Quarterly:
- April 30- for the first quarter,
- July 30- for the first half of the year,
- October 30- within 9 months,
- January 30* - for the reporting year.
* the year following the reporting year.
Reporting on contributions submitted to the Federal Tax Service of Russia in 2019.
Deadlines for submitting reports to the Pension Fund and the Social Insurance Fund and forms of reporting documents in 2019
Since 2017, the Federal Tax Service of Russia has been given powers to administer insurance premiums. Wherein:
- The Pension Fund of the Russian Federation is authorized to maintain personalized records of insured persons.
- FSS - pays benefits and administers injury reporting.
Reporting to the Pension Fund in 2019
Policyholders are required to provide information on the insurance experience of the insured persons for 2018 no later than March 1, 2019.
Reporting to the Social Insurance Fund
The FSS provides information on compulsory social insurance against accidents at work and occupational diseases (the form and format is prepared by the FSS).
Reporting to the Compulsory Medical Insurance Fund
Separate categories of policyholders report (using special forms).
Insurance rates for compulsory social insurance (OSI) against industrial accidents and occupational diseases
In 2019 and during the planning period of 2020 and 2021, insurance premiums for compulsory social insurance against industrial accidents and occupational diseases are paid by insurers in the manner and at the rates established by the Federal Law of December 22, 2005 No. 179-FZ "On Insurance tariffs for compulsory social insurance against industrial accidents and occupational diseases for 2006.
For 2019 and 2021, 32 insurance rates (from 0.2 to 8.5 percent), differentiated by type of economic activity depending on the class of professional risk, as well as benefits for their payment, have been retained.
Insurance rates for OCC against industrial accidents and occupational diseases are determined as a percentage of accrued wages for all bases (income) in accordance with the types of economic activity by occupational risk class.
Insurance rates for OCC against accidents and occupational diseases for 2019
Insurance rates for compulsory social insurance against industrial accidents and occupational diseases are determined as a percentage of the amounts of payments and other remunerations that are accrued in favor of the insured within the framework of labor relations and civil contracts and are included in the base for calculating insurance contributions for compulsory social insurance from accidents at work and occupational diseases in accordance with Article 20 1 of the Federal Law of July 24, 1998 No. 125-FZ “On compulsory social insurance against accidents at work and occupational diseases” (Federal Law of July 24, 1998 No. 125- Federal Law).
BCC for contributions to social insurance against accidents and occupational diseases in 2019
| KBK | Name |
|---|---|
| 393 1 02 02050 07 1000 160 | Insurance contributions for compulsory social insurance against industrial accidents and occupational diseases (payment amount (recalculations, arrears and debt on the corresponding payment, including canceled ones) |
| 393 1 02 02050 07 2100 160 | Insurance contributions for compulsory social insurance against accidents at work and occupational diseases (penalties on the corresponding payment) |
| 393 1 02 02050 07 2200 160 | Insurance contributions for compulsory social insurance against accidents at work and occupational diseases (interest on the corresponding payment) |
| 393 1 02 02050 07 3000 160 | Insurance contributions for compulsory social insurance against industrial accidents and occupational diseases (amounts of monetary penalties (fines) for the corresponding payment in accordance with the legislation of the Russian Federation) |
| 393 1 02 02050 07 4000 160 | Insurance contributions for compulsory social insurance against industrial accidents and occupational diseases (other revenues) |
| 393 1 02 02050 07 5000 160 | Insurance contributions for compulsory social insurance against industrial accidents and occupational diseases (payment of interest accrued on the amounts of excessively collected (paid) payments, as well as in case of violation of the deadlines for their return) |
The procedure for confirming the main type of economic activity of the insurer under OSS against accidents and occupational diseases
Annual confirmation of the main type of economic activity of policyholders is necessary for the FSS to determine the risk class depending on the activities of the policyholder, in order to establish an insurance tariff for insurance against accidents and occupational diseases.
Annual confirmation of the main type of economic activity of policyholders - legal entities, as well as types of economic activity of the policyholder's divisions, which are independent classification units, is necessary for the Social Insurance Fund of the Russian Federation to determine the professional risk class of the type of economic activity that corresponds to the main type of economic activity of the policyholder (the policyholder's division) , and the amount of the insurance tariff corresponding to this class for compulsory social insurance against accidents at work and occupational diseases.
The procedure for confirming the main type of economic activity of the insurer for compulsory social insurance against industrial accidents and occupational diseases - a legal entity, as well as the types of economic activity of the insurer's divisions, which are independent classification units, was approved by order of the Ministry of Health and Social Development of Russia dated January 31, 2006 No. 55 (as amended orders of the Ministry of Health and Social Development of Russia dated 01.08.2008 No. 376n, dated 22.06, 25.10.2011 No. 606n).
It should be noted that the main type of economic activity of the insurer - an individual employing persons subject to compulsory social insurance against industrial accidents and occupational diseases - must correspond to the main type of activity specified in the Unified State Register of Individual Entrepreneurs (USRIP). In this case, annual confirmation by the policyholder of the main type of activity is not required.
In 2019, to confirm the main type of economic activity, policyholders - legal entities submit the following documents to the regional office no later than April 15, 2019:
- application for confirmation of the main type of economic activity,
- certificate confirming the main type of economic activity,
- a copy of the explanatory note to the balance sheet for 2017.
In these documents, the codes and their decoding by type of economic activity must comply with the new OKVED 2; information about new codes is received by a legal entity from the Federal Tax Service.
Documents by the regional branch of the Fund are accepted in the form of an electronic document using a single Portal of state and municipal services
Registration of legal entities on the Portal of state and municipal services is free of charge.
Indexation of benefits for 2018 for citizens with children
From February 1, 2018, the indexation coefficient for payments, benefits and compensation for certain categories of beneficiaries is set at 1,025 .
The coefficient applies to state benefits for citizens with children.
The following benefits increased by 2.5%:
- up to 628.47 rub. - when registering in the early stages of pregnancy,
- up to RUB 16,759.09 - at the birth of a child.
The minimum monthly child care benefit has also been indexed:
- RUB 3,142.33 - for the first child (new minimum for those who were granted parental leave before January 1, 2018),
- RUB 6,284.65 - for the second child (for everyone).
Decree of the Government of the Russian Federation of January 26, 2018 N 74 “On approval of the indexation coefficient for payments, benefits and compensation in 2018.”
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
- organizations that pay salaries to employees and (or) pay remuneration to contractors - individuals;
- individual entrepreneurs that pay wages to employees and (or) pay remuneration to contractors - individuals;
- 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 Fund 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 of individual entrepreneurs for transfer to the Federal Tax Service in 2019 is given. Free online calculator of fixed contributions of 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:
- for payers paying personal income tax - in accordance with this Code;
- for payers applying the taxation system for agricultural producers (agricultural tax) - in accordance with paragraph 1 of Article 346.5 of this Code;
- for payers using the simplified taxation system (STS) - in accordance with this Code;
- for payers paying imputed income tax for certain types of activities (UTII) - in accordance with this Code;
- for payers applying the patent taxation system - in accordance with this Code;
- 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 will the inspectors check?to menu
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 Russia, 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
Attachments to the procedure for filling out Form 4 FSS
FSS filling out: which Calculation sheets to submit
Settlements with the Social Insurance Fund - the procedure for calculating and paying insurance premiums 2