The main legal act that regulates the procedure for calculating and paying new insurance premiums is Law N 212-FZ, which came into force on January 1, 2010 (Article 62) (except for some articles). This Law establishes the circle of payers, the taxable object and base, insurance premium rates, etc.; the procedure for paying insurance premiums and monitoring their payment; liability for violation of the legislation on insurance premiums, as well as the procedure for appealing acts of regulatory authorities and actions (inaction) of their officials.
Insurance premiums are not tax payments; therefore, the provisions of the Tax Code of the Russian Federation do not apply to their calculation and payment. However, there are some exceptions. For example, criteria for agricultural producers, standards for payment of insurance premiums in cases of suspension of transactions on a taxpayer’s bank account.
In addition to Law N 212-FZ, there are other federal laws in the field of compulsory social insurance that must be applied in combination:
1) Federal Law of July 16, 1999 N 165-FZ “On the Basics of Compulsory Social Insurance”;
2) federal laws on certain types of compulsory social insurance:
Federal Law of December 15, 2001 N 167-FZ “On Compulsory Pension Insurance in the Russian Federation”;
Federal Law of December 29, 2006 N 255-FZ “On compulsory social insurance in case of temporary disability and in connection with maternity”;
Federal Law of November 29, 2010 N 326-FZ “On Compulsory Health Insurance in the Russian Federation”;
3) Labor Code of the Russian Federation.
4) federal laws establishing the obligations of insurers related to additional guarantees of the rights of insured persons to receive a labor pension. These include:
Federal Law of 01.04.1996 N 27-FZ “On individual (personalized) registration in the compulsory pension insurance system”;
Federal Law of April 30, 2008 N 56-FZ "On additional insurance contributions for the funded part of the labor pension and state support for the formation of pension savings."
5) by-laws of the Government of the Russian Federation, the Ministry of Health and Social Development of Russia, the Ministry of Finance of Russia, state extra-budgetary funds, published within their competence.
Insurance contributions are divided by type of compulsory social insurance and by state extra-budgetary funds into which they are credited (Part 1, Article 1 of Law No. 212-FZ). These include:
1. Insurance contributions for compulsory pension insurance (hereinafter referred to as insurance contributions for compulsory pension insurance, pension contributions) are transferred to the Pension Fund of the Russian Federation.
2. Insurance contributions for compulsory social insurance for temporary disability and in connection with maternity (hereinafter referred to as contributions for disability and maternity, insurance contributions for VNIM). They must be paid to the Social Insurance Fund of the Russian Federation.
3. Insurance premiums for compulsory medical insurance (hereinafter referred to as insurance premiums for compulsory medical insurance).
These contributions are credited to the federal and territorial compulsory health insurance funds - FFOMS and TFOMS.
Along with the above, insurance contributions for compulsory social insurance against industrial accidents and occupational diseases are also retained and paid to the Federal Social Insurance Fund of the Russian Federation.
All listed social insurance contributions are mandatory payments. If this obligation is not fulfilled, the regulatory authorities may forcibly collect arrears in contributions and hold them accountable.
Payers of insurance premiums include:
A) Persons who pay remuneration to individuals under employment and certain types of civil contracts.
This group includes:
1. Organizations, including foreign companies, as well as their branches and representative offices, which are created on the territory of the Russian Federation (Clause 1, Article 2 of Law No. 212-FZ). Separate divisions of organizations independently pay insurance premiums and submit reports on them, but only if they have a separate balance sheet; have a current account; themselves accrue payments and other remuneration in favor of individuals; located on the territory of the Russian Federation.
2. Individual entrepreneurs, including heads of peasant (farm) households and private detectives.
3. Individuals who are not entrepreneurs, using the labor of other individuals to solve their everyday problems.
B) Individual entrepreneurs, lawyers, notaries who pay insurance premiums for themselves (hereinafter referred to as Self-Employed Persons).
Individual entrepreneurs - foreign citizens and stateless persons - are also recognized as insurers. The listed persons are required to pay only insurance premiums for compulsory health insurance and compulsory medical insurance to the budgets of the Pension Fund of the Russian Federation, FFOMS and TFOMS.
If the subject simultaneously belongs to both payer group A and group B, then insurance premiums must be paid on two grounds at once.
Organizations and entrepreneurs that apply special tax regimes (Unified Agricultural Tax, STS, UTII) are also payers of insurance premiums. However, some of them have certain preferential provisions.
The main part of the insured persons are those working under labor and civil law contracts. At the same time, both Russian citizens and foreigners and stateless persons can be insured if they permanently or temporarily reside in Russia.
Those foreign citizens and stateless persons who:
Work abroad under an employment or civil contract with a Russian organization;
Temporarily stay on the territory of the Russian Federation.
1. All three types of compulsory social insurance - pension, temporary disability and medical - apply to:
Individuals working under an employment contract;
Clergymen.
2. Insured only under compulsory pension and health insurance are:
Individuals with whom civil contracts have been concluded for the performance of work (provision of services), as well as copyright and licensing agreements;
Individuals - members of peasant (farm) households;
Individuals are members of tribal and family communities of small peoples of the North, Siberia and the Far East.
3. Only two types of compulsory social insurance - temporary disability and medical - are insured:
State civil and municipal employees;
Persons who hold government positions in the Russian Federation and its constituent entities, as well as municipal positions.
For organizations and individual entrepreneurs, insurance premiums are levied on remuneration to individuals:
a) under employment contracts;
b) other payments made within the framework of labor relations (for example, annual bonuses based on the results of work for the year, provided for by the collective agreement);
c) under civil contracts for the performance of work and provision of services. Moreover, if such agreements are concluded with an entrepreneur, lawyer or notary, then insurance premiums for payments under these agreements are not charged;
On the alienation of the exclusive right to works of science, literature, and art (Article 1285 of the Civil Code of the Russian Federation);
Publishing license agreement (Article 1287 of the Civil Code of the Russian Federation);
License agreement on granting the right to use works of science, literature, art (Article 1286 of the Civil Code of the Russian Federation).
a) under employment contracts;
b) under civil contracts for the performance of work and provision of services. Moreover, if such contracts are concluded by an individual with an entrepreneur, lawyer or notary, insurance premiums for payments under them are not charged, since these individuals pay the premiums themselves.
The object of taxation of insurance premiums is both monetary payments and non-monetary rewards.
Since 2011, insurance premiums must also be calculated on guaranteed payments that the employer makes in favor of the employee by force of law (regardless of whether they are specified in the employment contract or not). Such payments include:
Average earnings paid by employers to donor employees for days of blood donation and days of rest in connection with this;
Average earnings paid by employers during the employee’s conscription for military training;
Average earnings paid to working pregnant women for the days they undergo compulsory medical examination;
Payment for additional days off provided by employers to one of the working parents to care for disabled children;
The average salary that employers pay to employees summoned to the person conducting the inquiry, the investigator, the prosecutor's office or the court as witnesses, victims, their legal representatives, witnesses, for all the time spent by them in connection with such a call.
These payments are accrued within the framework of the employment relationship. The only exceptions are those amounts of payments that are separately specified in Law N 212-FZ as non-taxable. Most of them are listed in Art. 9 of Law No. 212-FZ.
Payments within the framework of an employment relationship are subject to insurance premiums, regardless of whether you take them into account in your income tax expenses or not. Those remunerations that are made from the net profit of the organization or special-purpose funds are also taxed.
The following are not subject to insurance premiums:
1) payments to an individual made outside the framework of labor relations or civil contracts for the performance of work (provision of services), as well as copyright and licensing agreements.
Such payments, for example, include:
Remunerations paid by the Bar Association to lawyers for performing the functions of the Chairman of the Presidium of the Bar Association or his deputy;
Financial assistance to family members of a deceased employee;
Payments to members of the board of directors by decision of the general meeting of company participants (shareholders);
Cooperative payments to shareholders based on the decision of the general meeting of the consumer society;
2) payments made under civil law contracts, the subject of which is the transfer of ownership or proprietary rights to property (property rights), as well as under agreements for the transfer of property for use (Part 3 of Article 7 of Law No. 212-FZ). For example, these are payments under sales and purchase agreements, leases, loans, borrowings, etc.
3) payments accrued to a foreign citizen or stateless person on the basis of (part 4 of article 7 of Law No. 212-FZ):
An employment contract, according to which the person’s place of work is a separate division of a Russian organization outside the Russian Federation;
A civil contract for the performance of work or the provision of services, the execution of which takes place outside the territory of the Russian Federation.
4) payments to reimburse the volunteer’s expenses made as part of the execution of a civil contract concluded in accordance with Art. 7.1 of the Federal Law of August 11, 1995 N 135-FZ “On Charitable Activities and Charitable Organizations”. The exception is food expenses in an amount exceeding the daily allowance provided for in paragraph 3 of Art. 217 of the Tax Code of the Russian Federation: they are included in the object of taxation of insurance premiums.
5) payments made in connection with the preparation for the XXII Olympic Winter Games and XI Paralympic Winter Games 2014 in Sochi and including (Part 6 of Article 7 of Law No. 212-FZ):
a) payment for the following expenses of volunteers, which is provided to them in connection with the execution of civil contracts concluded in accordance with Federal Law of December 1, 2007 N 310-FZ:
Costs of travel, accommodation, food, training;
Cost of communication services, transport support;
Costs of souvenirs containing symbols of the XXII Olympic Winter Games and XI Paralympic Winter Games 2014 in Sochi;
b) the amount of insurance premiums (insurance contributions) under insurance contracts concluded in favor of specified persons, including insurance premiums (insurance contributions) for types of insurance established by the agreement concluded by the International Olympic Committee with the Olympic Committee of Russia and the city of Sochi for the holding XXII Olympic Winter Games and XI Paralympic Winter Games 2014 in Sochi.
6) payments that are made in connection with the preparation and holding of the XXVII World Summer Universiade 2013 in Kazan and include:
a) payment of the following expenses of volunteers, which is provided to them in connection with the execution of civil contracts concluded with the autonomous non-profit organization "Executive Directorate of the XXVII World Summer Universiade 2013 in Kazan":
Costs for processing and issuing visas, invitations and other similar documents;
Costs of travel, accommodation, food, training, communication services, transport support;
Costs of linguistic support;
Souvenir products containing the symbols of the XXVII World Summer Universiade 2013 in Kazan;
b) the amount of insurance premiums (insurance contributions) under insurance contracts concluded in favor of the specified persons. These include insurance premiums (insurance contributions) for the types of insurance established by the agreement on core competencies, which was concluded by the International University Sports Federation with the Russian Student Sports Union, the Government of the Republic of Tatarstan and the mayor's office of Kazan for the XXVII World Summer Universiade 2013 . in Kazan.
Rewards to individuals who are exempt from insurance premiums.
These include, in particular:
1) state benefits, including benefits for temporary disability, pregnancy and childbirth, and child care;
2) travel expenses, including daily allowances;
3) expenses of members of the board of directors or members of another similar body of the company in connection with their arrival to participate in its meeting;
4) compensation related to the employee’s performance of labor duties.
This exemption does not apply, and, therefore, insurance premiums are charged:
For cash payments for work under difficult, harmful and (or) dangerous working conditions (except for reimbursement of the cost of milk and other equivalent food products);
For amounts in foreign currency in exchange for daily allowances paid by Russian shipping companies to crew members of ships sailing abroad;
For payments in foreign currency that companies make to crew members of Russian aircraft that fly international flights.
5) compensation for expenses of an individual incurred in connection with the performance of work, provision of services under civil law contracts;
6) reimbursement of the employee’s expenses for paying interest on a loan for the purchase or construction of housing;
7) compensation related to reimbursement of expenses for professional training, retraining and advanced training of employees, if such compensation is provided for by law;
8) one-time financial assistance to employees at the birth of a child is not subject to insurance contributions if it is paid during the first year of his life and does not exceed 50,000 rubles. for one child;
9) regardless of the sources of financing, for amounts of material assistance to employees within the limits of 4,000 rubles. per person per calendar year;
10) remuneration under labor and civil law contracts in favor of foreigners and stateless persons who temporarily reside in the territory of the Russian Federation.
11) other payments specified in Art. 9 of Law No. 212-FZ.
Most of the payments that appear in Art. 9 of Law N 212-FZ, are not subject to insurance contributions for all types of compulsory social insurance. At the same time, there are also those for which it is not necessary to charge only insurance premiums of any kind.
Insurance contributions for compulsory pension insurance are not charged for the following types of payments (Clause 1, Part 3, Article 9 of Law No. 212-FZ):
1) for salary and other payments in favor of: prosecutors; investigators; federal court judges; justices of the peace.
2) for rewards for activities in a student team, if they are paid:
In favor of persons studying in educational institutions of secondary and higher vocational education on a full-time basis;
Based on labor or civil law contracts, the subject of which is the performance of work and (or) the provision of services.
At the same time, such payments to these persons are subject to insurance premiums for compulsory medical insurance and contributions for temporary disability and maternity on a general basis.
Insurance premiums for disability and maternity in the Federal Social Insurance Fund of the Russian Federation are not subject to any remuneration that you pay to individuals under civil law contracts, including copyright and license ones.
The basis for calculating insurance premiums must be determined for each individual separately. It is calculated for each calendar month on an accrual basis from the beginning of the year. But as soon as the amount of payments to an individual exceeds RUB 463,000. (from January 1, 2011, in 2010 the specified limit was 415,000 rubles), it is no longer necessary to calculate insurance premiums from the excess amount. The limit for calculating insurance premiums is subject to annual indexation, the amount of which is determined by the Government of the Russian Federation. Starting from 2011, the value of the base obtained as a result of indexation must be rounded to the nearest thousand rubles.
Scheme for calculating the base for calculating insurance premiums for each type of compulsory social insurance.
1. To calculate insurance premiums for compulsory health insurance.
2. To calculate contributions for disability and maternity.
3. To calculate insurance premiums for compulsory medical insurance.
With regard to payments under a copyright or licensing agreement, the base needs to be calculated only for pension contributions and insurance contributions for compulsory medical insurance; contributions for disability and maternity are not paid. In order to calculate the base, you need to subtract the amount of his expenses from the income that you paid to the individual under the contract.
extra-budgetary fund insurance premium
In this case, as a general rule, expenses must be directly related to the extraction of income under the contract and documented. If an individual does not have documents confirming expenses, income must be reduced by the cost standards. They are enshrined in Part 7 of Art. 8 of Law No. 212-FZ. Depending on the subject of the contract, cost standards range from 20% to 40% of the accrued remuneration.
The insurance rate is the amount of the insurance premium per unit of measurement of the base for calculating insurance premiums, that is, it is the rate for calculating insurance premiums payable.
The amount of deductions should be made is stated in Art. 12 "Insurance premium rates" of Federal Law N 212-FZ. Insurance premium rates in 2011 for different categories of insurance premium payers are presented in Table 2.
Table 2 - Insurance premium rates for different categories of payers
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Pension Fund, % |
Social Insurance Fund, % |
Health Insurance Fund, % |
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Insurance part |
Insurance |
Cumulative |
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Payers applying the general regime (Part 2 of Article 12 of Law No. 212-FZ, Clause 2.1 of Article 22 of Law No. 167-FZ) |
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Payers using the simplified tax system (Part 2, Article 12 of Law No. 212-FZ, Clause 2.1, Article 22 of Law No. 167-FZ) |
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Payers transferred to pay UTII (Part 2, Article 12 of Law No. 212-FZ, Clause 2.1, Article 22 of Law No. 167-FZ) |
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Payers of insurance premiums making payments and other remuneration to individuals who are disabled people of group I, II or III (part 2 of article 58 of Law N 212-FZ, paragraph 5 of article 33 of Law N 167-FZ) |
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Payers using a special regime in the form of Unified Agricultural Tax (Part 2, Article 58 of Law No. 212-FZ, Clause 5, Article 33 of Law No. 167-FZ) |
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Agricultural producers (Part 2, Article 58 of Law No. 212-FZ, Clause 5, Article 33 of Law No. 167-FZ) |
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Business societies created after August 13, 2009 by budgetary scientific institutions in accordance with Law No. 125-FZ (Part 3, Article 58 of Law No. 212-FZ, Clause 7, Article 33 of Law No. 167-FZ) |
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Organizations and individual entrepreneurs with resident status of a technology innovation zone (Part 3, Article 58 of Law No. 212-FZ, Clause 7, Article 33 of Law No. 167-FZ) |
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Organizations operating in the field of information technology (Part 3, Article 58 of Law No. 212-FZ, Clause 7, Article 33 of Law No. 167-FZ) |
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Russian organizations and individual entrepreneurs engaged in the production and publication of media (clauses “a”, “e” of paragraph 14 of Article 1 of the Law of December 8, 2010 N 339-FZ) |
The distribution of general insurance premium rates in 2012 according to the corresponding budgets is reflected in Table 3.
Table 3 - Distribution of general insurance premium rates in 2012
For certain categories of insurance premium payers 2011-2019. are a transition period during which reduced insurance premium rates are applied (Article 58 of Federal Law No. 212-FZ).
In 2012, for insurers using the simplified tax system, whose main activity is included in the list established by Law N 212-FZ, insurance premiums are calculated based on the following tariffs (Table 4).
Table 4 - Tariffs of insurance premiums for payers under Art. 58 212-FZ in 2012
Insurance rates for individual entrepreneurs, lawyers and notaries in 2011 are shown in Table 5.
Table 5 - Insurance rates for individual entrepreneurs, lawyers and notaries in 2011
In 2012 - 2014 The following policyholders will be able to take advantage of the benefit:
Agricultural producers (subject to compliance with the criteria specified in Article 346.2 of the Tax Code of the Russian Federation);
Organizations of folk arts and crafts;
Family (tribal) communities of indigenous peoples of the North engaged in traditional economic sectors;
Organizations and individual entrepreneurs that use the Unified Agricultural Tax;
Organizations, individual entrepreneurs, individuals who pay benefits to disabled people of groups I, II or III (in relation to such payments);
Public organizations of disabled people;
Organizations whose authorized capital consists entirely of contributions from public organizations of disabled people, if the requirements for the number of disabled people and the share of their wages in the wage fund are met;
Institutions that are created to achieve socially significant goals, as well as to provide legal and other assistance to people with disabilities, disabled children and their parents, if the sole owner of the institution’s property is a public organization of people with disabilities;
Organizations and individual entrepreneurs operating in the field of media.
The distribution of tariffs for each budget into which insurance premiums are paid in the period from 2012 to 2014 is shown in Table 6 (with the exception of tariffs for insurers engaged in media production and distribution activities).
Table 6 - Insurance premium rates for the preferential category of payers in 2012-2014
Organizations and individual entrepreneurs operating in the field of media in 2012 - 2014. insurance premiums are calculated at the following rates (Part 3.1 of Article 58 of Law No. 212-FZ) (Table 7):
Table 7 - Insurance premiums for payers in the field of media in 2012-2014
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Pension Fund of the Russian Federation |
Social Insurance Fund of the Russian Federation |
Compulsory health insurance funds |
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for the insurance part of the pension |
for the funded part of the pension |
for the insurance part of the pension |
for the funded part of the pension |
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For persons born in 1966 and older |
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For persons born in 1967 and younger |
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For persons born in 1966 and older |
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For persons born in 1967 and younger |
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For persons born in 1966 and older |
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For persons born in 1967 and younger |
Law No. 272-FZ identifies separate groups of taxpayers paying contributions at reduced rates:
Organizations and individual entrepreneurs with resident status of a technology-innovation special economic zone, making payments to individuals in the territory of this zone;
Business societies created by budgetary scientific institutions and budgetary educational institutions of higher education after 08/13/2009;
Organizations whose activities are carried out in the field of information technology.
For these organizations - categories of payers, the transition period has been extended until 2019, and the tariffs at which insurance premiums will be calculated are presented in Table 8.
Table 8 - Insurance premium rates for beneficiaries until 2019
Business societies of scientific institutions and universities created before 08/13/2009 can apply reduced rates of insurance contributions to extra-budgetary funds from 2011 to 2019. Such business societies include those created:
Budgetary scientific institutions and state academies of sciences;
Higher educational institutions, which are budgetary educational institutions of higher professional education, and state academies of sciences.
Thus, Law N 272-FZ streamlines the system of payment of insurance contributions to extra-budgetary funds in conditions of instability of the economic system in modern conditions.
During the billing period, the basis for calculating insurance premiums is formed; it consists of four reporting periods. Based on the results of each reporting period, interim results on the payment of insurance premiums are summed up, and reports are drawn up and submitted to the control authorities - the Pension Fund of the Russian Federation and the Social Insurance Fund of the Russian Federation.
The calculation period for insurance contributions for compulsory social insurance is a calendar year. Based on its results, the formation of the base for insurance premiums for the year is completed, the amount of contributions payable to the budgets of the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Compulsory Medical Insurance Fund and the Federal Compulsory Compulsory Medical Insurance Fund is finally determined.
The reporting periods for insurance premiums are the first quarter, six months, 9 months of the calendar year and the calendar year. Based on the results of reporting periods, policyholders who make payments to individuals are required to submit calculations of accrued and paid insurance premiums to the control authorities. This is established by Part 9 of Art. 15 of Law No. 212-FZ.
Self-employed persons can pay insurance premiums either monthly or in a lump sum for the year. There are no deadlines for monthly payment of contributions, however, in general, the entire payment must be transferred no later than December 31 of the current year. For this category of contribution payers, there is an obligation to submit calculations for accrued and paid contributions only once - after the end of the calendar year, before March 1 (Article 16 of Law No. 212-FZ). There is no need to report for reporting periods.
Insurers calculate monthly payments for insurance premiums throughout the entire billing period (calendar year) based on accrued benefits to individuals for each employee. The monthly payment is calculated in the context of each budget to which insurance premiums are transferred.
The monthly mandatory payment is calculated as follows:
1) determine the base for contributions;
3) reduce by documented and correctly executed expenses incurred for the payment of insurance coverage to employees:
a. - temporary disability benefits, starting from the fourth day of incapacity;
b. - maternity benefits;
c. - a one-time benefit for women registered in medical institutions in the early stages of pregnancy;
d. - one-time benefit for the birth of a child;
e. - monthly child care allowance;
f. - social benefit for funeral.
It is necessary to reduce monthly payments of insurance contributions to the budget of the Social Insurance Fund of the Russian Federation for benefits paid in the month of accrual of benefits, regardless of the date of payment to individuals.
Payments are transferred, with the balance being up to 50 kopecks. is discarded, and the remainder is 50 kopecks. and more is rounded to the nearest whole ruble.
The amount of benefits paid for any month of the reporting period may be greater than the contributions accrued to the Social Insurance Fund of the Russian Federation for the same month. In this case, the policyholder has the right to apply to the territorial body of the Federal Social Insurance Fund of the Russian Federation for reimbursement of expenses incurred in the manner prescribed by Art. 4.6 of Law No. 255-FZ. Instead, it is also legal to offset the excess amount against future payments to the Social Insurance Fund of the Russian Federation. Since 2011
Monthly mandatory payments must be paid no later than the 15th day of the month following the month for which they were accrued (Part 5, Article 15 of Law No. 212-FZ). If the last day for payment falls on a non-working day, the payment deadline will be the next working day.
Calculations for insurance premiums by insurance premium payers making payments to individuals are submitted quarterly to the control authorities:
Until the 1st day of the second calendar month following the reporting period - to the Pension Fund of Russia;
Until the 15th day of the calendar month following the reporting period - to the Social Insurance Fund.
Payers of insurance premiums who do not make payments in favor of individuals are required to submit a calculation of insurance premiums to the Pension Fund of the Russian Federation:
In case of termination of the activities of an individual entrepreneur - before the day of filing the relevant application with the registration authority.
Calculations for insurance contributions to the Pension Fund of the Russian Federation are submitted according to forms RSV-1 PFR, RSV-2 PFR, approved by Orders of the Ministry of Health and Social Development of Russia dated November 12, 2009 N 894n “On approval of the form of calculation for accrued and paid insurance contributions for compulsory pension insurance to the Pension Fund of the Russian Federation, insurance premiums for compulsory medical insurance to the Federal Compulsory Medical Insurance Fund and territorial compulsory medical insurance funds by payers of insurance premiums making payments and other rewards to individuals" and N 895n "On approval of the form of calculation for accrued and paid insurance contributions for compulsory pension insurance to the Pension fund of the Russian Federation, insurance contributions for compulsory medical insurance to the Federal Compulsory Medical Insurance Fund and territorial compulsory medical insurance funds by payers of insurance premiums who do not make payments and other remuneration to individuals."
The control bodies that monitor the payment of insurance premiums are the Pension Fund and the Social Insurance Fund.
The grounds for prosecution and the corresponding sanctions are given in Table 8.
Table 8 - Grounds for bringing to justice violators of the legislation on insurance premiums
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Grounds for prosecution |
Responsibility |
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The calculation was submitted no more than 180 calendar days late |
A fine of 5% of the amount of insurance premiums that are subject to payment (surcharge) on the basis of this Calculation, for each full or partial month from the day established for its submission. In this case, the fine cannot be less than 100 rubles. and more than 30% of the amount of insurance premiums (Part 1, Article 46 of Law No. 212-FZ) |
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The calculation was submitted more than 180 calendar days late |
A fine of 30% of the amount of insurance premiums that are subject to payment (surcharge) on the basis of this Calculation, + 10% of the specified amount of contributions for each full or partial month starting from the 181st calendar day. In this case, the fine cannot be less than 1000 rubles. (Part 2 of Article 46 of Law No. 212-FZ) |
For failure to submit calculations for insurance premiums within the prescribed period, officials of the organization are held administratively liable in accordance with Part 2 of Art. 15.33 of the Code of Administrative Offenses of the Russian Federation in the form of a fine in the amount of 300 to 500 rubles.
An important point is that the presence on the date of prosecution of an overpayment or the fact of payment of insurance premiums does not affect the application of liability to the payer of insurance premiums for violating the deadline established by law for submitting a calculation and does not entail a reduction in the amount of the imposed fine.
Violation of obligations for the timely and complete calculation and payment of insurance premiums, keeping records of objects subject to insurance premiums in the established order, and accrual of insurance premiums constitutes offenses that entail the collection of fines from insurance premium payers by the territorial bodies of the Pension Fund of the Russian Federation:
In the amount of 20% of the unpaid amount of insurance premiums for each type of insurance;
In the amount of 40% of the unpaid amount of insurance premiums for each type of insurance, if the above acts were committed intentionally.
Responsibility for non-payment or incomplete payment of insurance premiums as a result of understating the base for calculating insurance premiums, other incorrect calculation of insurance premiums or other unlawful actions (inaction) of insurance premium payers is provided only for payers making payments to individuals, that is, for organizations and individual entrepreneurs - employers.
There is no element of this offense if in the previous period the payer had an overpayment of insurance premiums for a certain type of insurance, which is equal to or exceeds the amount of insurance premiums for this type of insurance, underestimated in the subsequent period and subject to payment to the same state extra-budgetary fund, and the specified overpayment was not previously offset against other debts for this type of insurance, since an understatement of the amount of insurance premiums does not lead to the emergence of a debt on insurance premiums to a specific extra-budgetary fund.
If the payer has an overpayment of insurance premiums in later periods compared to the period when the debt arose, he may be released from liability for non-payment or incomplete payment of insurance premiums as a result of understating the base for calculating insurance premiums only if them conditions:
The updated calculation was submitted before the moment when the payer of insurance premiums learned about the detection by the control body of non-reflection or incomplete reflection of information in the calculation, which led to an underestimation of the amounts of insurance premiums, or about the appointment of an on-site inspection, subject to payment of the missing amounts of insurance premiums before the submission of the updated calculation;
The updated calculation was presented after an on-site inspection, as a result of which no additional insurance premiums were charged.
Failure to pay (incomplete payment) of correctly calculated insurance premiums does not constitute an offense; in this case, only penalties will be charged.
Refusal or failure to submit the documents provided for by law by the payer of insurance premiums to the territorial body of the Pension Fund within the prescribed period entails liability of the payers of insurance premiums - 50 rubles. for each document not submitted. The collected fine amount is subject to transfer to the budgets of state extra-budgetary funds in the following order:
To the Pension Fund budget - 83%;
To the budget of the Federal Compulsory Medical Insurance Fund - 7%;
To the budget of the territorial compulsory health insurance fund - 10%.
Unlike personal income tax, payment to the Social Insurance Fund is made not from the income received by the employee, but from the organization in which he is engaged in labor activities. After the organization’s accounting department has carried out payroll calculations, it is necessary to calculate the percentage that should be transferred to the Social Insurance Fund. The complexity of this procedure is that the amount of insurance premiums depends not only on the employee’s income, but also on the percentages used to calculate contributions.
As with paying various types of taxes, contributions must be paid within the specified time frame. If this requirement is not met, the employer is subject to penalties from the FSS. In addition to making timely payments, organizations must regularly fill out reporting forms that provide information about funds paid into the fund.
Currently the Social Insurance Fund rate is 2.9%. But, in addition to the regular transfer of this amount, a Pension Fund contribution of 22% is also deducted from each employee’s income. A regular payment to the Compulsory Medical Insurance Fund is added to these contributions. The amount transferred to it should be 5.1% of the employee’s total income. When calculating all fees, it turns out that the organization is obliged to transfer 30% of the income paid to the employee.
The percentage calculated by the Social Insurance Fund must be transferred to the fund not by the employee himself, but by the organization where he works.
Depending on the situation, the amount accrued by the fund will have a specific value.
For example, in a situation where an employee is ill, the amount of payment from the fund will be based on two factors: previously made transfers to the fund from the employee’s salary, as well as the length of his work at his current job. At the same time, the amount transferred from the employee’s salary to the fund does not depend on the frequency of insurance situations. The amount of the amount subsequently paid by the fund in the event of illness and the employee going on maternity leave also does not depend.
See also the video about changes in insurance premium rates up to 2018 inclusive:
Deadlines for paying contributions to the fund
To carry out the procedure for paying contributions calculated based on employees’ salaries, a period of up to the 15th day of the month following the month being paid is allocated. Organizations are required to transfer contributions every month. Thus, depending on the size of the employee’s salary and his possible illnesses, the amount transferred to the fund may vary slightly.
The amount of monthly payment of contributions by organizations is calculated as follows. To obtain the exact amount of contributions that must be made for the past month, the amount of benefits that were accrued from the Social Insurance Fund in the current month is used. From this amount, contributions going towards insurance cases related to maternity and illness are deducted. These contributions include accruals made at the basic rate, as well as at the reduced rate. The resulting amount will be the mandatory contribution that must be paid to the company for the past month.
Example of step-by-step calculation
The calculation of the amount paid to the Social Insurance Fund occurs in several stages:
- The amount of income paid to employees registered in the organization is calculated.
- Funds for physical expenses are added to the received single amount. persons conducting temporary activities in the organization.
- From the amount thus received, the amount of benefits previously issued by the Social Insurance Fund to the organization’s employees is subtracted.
The amount transferred by the organization to the fund, calculated from the employee’s salary for an accident, is only 0.2%. Depending on the number of days of activity of the employee, the amount of the salary, as well as the transferred amount, is subject to change. The amounts transferred monthly to the fund are subsequently added up.
What are contributions to the Social Insurance Fund used for?
All amounts transferred to the fund by the organization are intended to support the financial situation of the organization’s employees in a number of unforeseen situations. Situations in which an employee is entitled to financial assistance include:
- Temporary disability associated with employee illness. The funds paid by the fund are used to repay part of the amount spent by the employee on treatment.
- The necessary rehabilitation of an employee in a sanatorium or other institution is partially compensated by funds from the fund.
- Unemployed. For people who do not have official employment, the fund provides temporary financial support.
- Pregnancy. For this case, the fund provides a special allowance.
- Birth and subsequent care of the child. For the entire period of sick leave, the fund makes a special payment of benefits.
- Support for preschoolers. The fund constantly transfers funds to partially provide them.
- Insurance system. There are always shortcomings, and to eliminate them in the current social insurance system, the fund allocates certain amounts.
Where to pay insurance premiums in 2017-2018 — This issue is due to a change in the administrator of most contributions that has occurred since the beginning of 2017. However, the changes did not affect all contributions. Read more about this in our article.
What led to the change in the details by which contributions should be paid
Legislative innovations in insurance premiums, which came into force in 2017, led to the replacement of the authority performing the functions of the administrator of these payments. The tax service became such an authority for the majority of contributions, and began to control payments intended for:
- for Social Insurance Fund in terms of sick leave and maternity leave;
- Pension Fund and Compulsory Medical Insurance Fund, including those paid by individual entrepreneurs for themselves.
Since 2017, all provisions reflecting the specifics of the application of such payments as insurance premiums have been regulated by a special chapter of the Tax Code of the Russian Federation.
Once included in the Tax Code of the Russian Federation, insurance premiums began to obey all its rules, i.e. they turned out to be equivalent to budget payments paid in a special order, which concerns not only the rules for processing payment documents, but also the details for transfer.
Read about how the functions of tax authorities and funds were differentiated in terms of contributions that came under the control of the Federal Tax Service Inspectorate. .
Where are insurance premiums paid in 2017-2018? Contributions regulated by the Tax Code of the Russian Federation should be paid to the budget at the location of the taxpayer, and if he has separate structural units that calculate and pay wages, then at the location of such structural units. Payment documents, as before, are issued separately for the payment intended for each of the funds, but in accordance with the requirements valid for tax payments.
At the same time, there are contributions that were not affected by the 2017 changes. These are the so-called “accident” premiums associated with occupational injury insurance. They are still subject to the provisions of the Law “On Compulsory Social Insurance” dated July 24, 1998 No. 125-FZ, and the FSS remains their curator. Where should those paying insurance premiums in 2017-2018 transfer such payments? The answer is obvious: as before - in social insurance at the place of registration of the policyholder, which may also be its separate division.
What details should I use to transfer contributions regulated by the Tax Code of the Russian Federation?
Regarding where to transfer insurance premiums in 2017-2018 and how to draw up payment documents, the Federal Tax Service, which received contributions under control, gave many clarifications. The main issues addressed by these clarifications were:
- BCC for payment at the border 2016-2017;
- BCC for contributions in 2017, which became a full-fledged budget payment;
- payer status in the payment document.
“Borderline” contributions (i.e. accrued in 2016 and paid in 2017) are paid by indicating special (interim) BCCs in the payment document. Such BCCs, like any budget payment, begin with the numbers 182, and differ from their final version, corresponding to charges made starting in 2017, by the value present in the 16th or 17th digit of the code.
The BCCs used for “boundary” contributions for accrued payments to employees are as follows:
- 18210202010061000160 - for payments to the Pension Fund;
- 18210202101081011160 - for payments to the Compulsory Medical Insurance Fund;
- 18210202090071000160 - for payments to the Social Insurance Fund.
Their updated version, used for contributions assessed since the beginning of 2017:
- 18210202010061010160 - for payments to the Pension Fund;
- 18210202101081013160 - for payments to the Compulsory Medical Insurance Fund;
- 18210202090071010160 - for payments to the Social Insurance Fund.
Individual entrepreneurs, when making payments for contributions paid for 2016 in 2017, also use intermediate codes:
- 18210202140061100160 - for payments to the Pension Fund of the Russian Federation with income up to 300,000 rubles;
- 18210202140061200160 - for payments to the Pension Fund for income exceeding 300,000 rubles;
- 18210202103081011160 - for payments to the Compulsory Medical Insurance Fund.
The individual entrepreneur transfers accruals made after 2017 according to the final BCC:
- 18210202140061110160 - for payments to the Pension Fund (this code has become uniform since 2017 for fixed payments and contributions accrued on income over 300,000 rubles);
- 18210202103081013160 - for payments to the Compulsory Medical Insurance Fund.
The solution to the issue of indicating the payer status turned out to depend on the technical capabilities of the banks. They had difficulties accepting payments with status “14” for execution, which characterizes the person making payments to individuals. Therefore, if technical problems arise with banks, it is recommended that employers-legal entities indicate status “01” in the payment document, and individual entrepreneurs paying contributions for employees are allowed to use status “09”, which is indicated when an individual entrepreneur transfers contributions for himself (letters from the Federal Tax Service of Russia dated 15.02 .2017 No. ZN-3-1/978@, dated 02/08/2017 No. ZN-4-1/2291@, dated 02/03/2017 No. ZN-4-1/1931@).
In other aspects, the payment document issued when paying contributions is no different from the one usually generated for the transfer of taxes. The recipient, as with taxes, will be listed as the Federal Tax Service Inspectorate.
In November 2016, the Tax Code of the Russian Federation introduced a provision on the admissibility of paying tax payments for a third party. Since 2017, this possibility has also been applicable to the payment of insurance premiums, which began to be subject to the rules of the Tax Code of the Russian Federation. The payer status indicated for such payment must correspond to the status of the person for whom the payment is made.
Where to send “unfortunate” contributions
Where should insurance premiums be paid in 2017-2018 if they fall into the “accident” category? Still in social security, indicating its details in the fields of the payment document intended for the recipient’s data. The BCC used for such payment will also remain the same (39310202050071000160).
In addition to the mandatory “unfortunate” contributions paid from employee benefits, voluntary payments can also be made to social insurance. They arise for an individual entrepreneur, who is generally not obliged to make such transfers, but who has independently entered into a voluntary insurance agreement with the fund. BCC for such payments - 39311706020076000180.
Read more about all the BCCs applied since 2017.
Deadlines within which fees must be paid
Despite the transfer of contributions under the control of another administrator, the payment deadlines have not changed. You must pay contributions regulated by the Tax Code of the Russian Federation:
- those making payments to individuals - monthly no later than the 15th day of the month following the month of accrual (clause 3 of Article 431 of the Tax Code of the Russian Federation);
- those who do not make such payments - no later than December 31 of the current year from the total amount of income received for the year not exceeding 300,000 rubles, and no later than July 1 of the next year from the amount of income exceeding 300,000 rubles. (Clause 2 of Article 432 of the Tax Code of the Russian Federation).
A period similar to the first option (monthly no later than the 15th day of the month following the month of accrual) is valid for “accidental” contributions paid to social insurance (clause 4 of Article 22 of Law 125-FZ).
At the same time, regardless of who is the administrator of the contributions, the deadline date that falls on a weekend is postponed to the weekday following this weekend (Clause 7, Article 6.1 of the Tax Code of the Russian Federation, Clause 4, Article 22 of Law 125-FZ) .
Results
Since 2017, most of the insurance premiums came under the control of the Federal Tax Service and began to be regulated by the provisions of the Tax Code of the Russian Federation. Payment documents for such contributions began to be drawn up in the same way as for tax payments. The Federal Tax Service Inspectorate began to be indicated as the recipient, new BCCs appeared, and the status of the payer changed. An obligation has arisen to pay contributions not only at the location of the taxpayer, but also at the location of its separate structures. At the same time, the type of contributions (“unfortunate”) has been preserved, which are still regulated by social insurance. There were no changes in payments for them.
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
| Category of beneficiaries | Tariffs in 2019 |
| Companies implementing the results of intellectual activity | Pension Fund – 20% Social Insurance Fund – 2.9% Compulsory medical insurance – 5.1% |
| Non-profit and charitable organizations simplified | Pension Fund – 20% FSS – 0% Compulsory medical insurance – 0% |
| Skolkovo residents | Pension Fund – 14% FSS – 0% Compulsory medical insurance – 0% |
| Residents of special economic zones | Pension Fund – 6% Social Insurance Fund – 1.5% Compulsory medical insurance – 0.1% |
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.
What are the deadlines for paying insurance premiums in 2018? When to make contributions to the Pension Fund, Social Insurance Fund and Compulsory Medical Insurance Fund? When should LLC contributions be paid for employees in 2018, and individual entrepreneurs “for themselves”? Here is a table with the deadlines for paying insurance premiums in 2018.
Provisions of the Tax Code of the Russian Federation on deadlines
The procedure and deadlines for paying insurance premiums are established by Chapter 34 of the Tax Code of the Russian Federation. If in 2018 the deadline for paying insurance premiums falls on a weekend or non-working holiday, then the contributions must be transferred on the next working day. Such an indication is in paragraph 7 of Article 6.1 of the Tax Code of the Russian Federation. You can find out which day falls on a weekend or holiday in Articles 111 and 112 of the Labor Code of the Russian Federation. If holidays coincide with weekends, as a rule, they are moved to other dates.
The Government of the Russian Federation adopted a Resolution on the transfer of days off in 2018 (Resolution of the Government of the Russian Federation dated October 14, 2017 No. 1250). The following weekends will be postponed in 2018:
- Saturday 6 January to Friday 9 March;
- Sunday 7 January to Wednesday 2 May.
Also in 2018, the Government decided to make three working Saturdays:
- April 28. At the same time, Monday April 30 will become a non-working day, and we will rest from April 29 to May 2 inclusive;
- the 9th of June. Due to this, the June holidays will last three days: from June 10 to June 12 inclusive;
- December 29th. Such a postponement will lead to the fact that the New Year holidays 2019 will begin on December 30, 2018.
When insurance premiums are considered paid
Insurance premiums in 2018 are considered paid on the day when an LLC or individual entrepreneur receives a payment order to pay insurance premiums. Such an order for the payment of insurance premiums can be submitted either by the payer of insurance premiums or by any other person: an organization, an individual entrepreneur or a person who is not engaged in business (clause 1 of Article 45 of the Tax Code of the Russian Federation). Of course, there must be enough money in the current account of the organization or other person for the payment, and the order itself must be filled out correctly. Insurance premiums in 2018 should be transferred to the budget without rounding: in rubles and kopecks (clause 5 of Article 431 of the Tax Code of the Russian Federation).
The procedure for paying insurance premiums for separate units depends on what powers they are vested with. The division transfers insurance premiums to its tax office if it independently calculates payments to employees. Notify the tax office of the head office within one month that the organization has vested a branch, representative office or other division with such powers. If payments and remunerations to employees of the unit are calculated by the head office, then it transfers contributions for them to the inspectorate at its location (subclause 7, clause 3.4, article 23, subclause 11, article 431 of the Tax Code of the Russian Federation).
Table with payment deadlines for 2018
In 2018, insurance premiums for compulsory health insurance, compulsory medical insurance and VNIM from payments to employees, as well as individual entrepreneurs’ contributions for themselves, are transferred to the Federal Tax Service, and contributions “for injuries” - to the Social Insurance Fund.
Read also: The order of numbering of orders in personnel records management
Contributions to the Federal Tax Service
Employers-insurers (organizations and individual entrepreneurs) will have to transfer insurance premiums no later than the 15th day of the month following the month of accrual of contributions (clause 3 of Article 431 of the Tax Code of the Russian Federation). Taking into account the postponement of weekends and holidays, the deadlines for paying insurance premiums to the Federal Tax Service from payments to employees (or other individuals) in 2018, the table with the deadlines for paying insurance premiums looks like this:
Insurance premiums for individual entrepreneurs “for themselves”
Individual entrepreneurs who have hired employees in 2018 pay insurance contributions for pension (social, medical) insurance not only for their employees, but also for themselves (Article 419 of the Tax Code of the Russian Federation).
Individual entrepreneurs are required to pay contributions for themselves in 2018 (Article 430 of the Tax Code of the Russian Federation):
- for pension insurance;
- for health insurance.
Entrepreneurs are not required to pay social insurance contributions. However, this is possible on a voluntary basis (Part 6, Article 4.5 of the Law of December 29, 2006 No. 255-FZ).
In 2018, entrepreneurs pay the annual amount of contributions for their own compulsory pension (medical) and voluntary social insurance at their own discretion - either in a lump sum or in several payments throughout the year (for example, monthly, quarterly, semi-annually). The main thing is that contributions are transferred in full before December 31 of the current year.
At the same time, a different period has been established for pension contributions accrued from income over 300,000 rubles. The entrepreneur can pay them next year, but no later than April 1. Here are the deadlines for paying insurance premiums in 2018 (you must pay premiums for 2017 within these deadlines).
Please note: for additional payment of compulsory health insurance contributions if the amount of income for 2017 exceeds 300,000 rubles, the period has become longer. Previously, they were paid no later than April 1, and since 2018 - no later than July 1. But since July 1, 2018 is a Sunday, the deadline has therefore moved to July 2, 2018.
Insurance contributions to the Social Insurance Fund
In 2018, insurance contributions to the Social Insurance Fund (for accident insurance) are subject to payments and other remunerations within the framework (clause 1 of Article 20.1 of Law No. 125-FZ):
- labor relations;
- civil contracts for the performance of work and (or) provision of services, as well as copyright contracts - if the payment of fees is provided for by these contracts.
Payments that are not subject to accident insurance contributions are specified in Art. 20.2 of Law No. 125-FZ.
The table below shows the deadlines for paying insurance premiums to the Social Insurance Fund in 2018:
Responsibility
If insurance premiums were transferred later than the established deadlines, the tax inspectorate will charge the organization a penalty (Article 75 of the Tax Code of the Russian Federation). It is also possible to be held liable for various types of liability.
Tax liability
The Federal Tax Service has the right to fine an organization or individual entrepreneur for failure to pay insurance premiums. However, they can do this only for complete or partial non-payment of the contribution based on the results of the tax (calculation) period. No fines are assessed for the amount of unpaid advance payments (Clause 3, Article 58 of the Tax Code of the Russian Federation).