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From 2017, the Federal Tax Service will administer insurance contributions to the Pension Fund of Russia, the Federal Compulsory Medical Insurance Fund and the Social Insurance Fund. The Pension Fund of Russia will continue to accept personalized reporting, and the Social Insurance Fund will continue to check social insurance expenses.

In connection with the transfer of contributions under the control of tax authorities, the composition of reporting will significantly change, a new type of fine will be added, innovations will appear in determining the taxable base for contributions, and a number of other innovations will occur, which we will discuss in this article. All changes related to the transfer of insurance premiums to the Federal Tax Service were introduced by Federal Laws No. 243-FZ and No. 250-FZ.

Federal Law No. 243-FZ dated July 3, 2016 provides for the following:

• in January 2017, the Tax Code will be supplemented with Chapter 34, which is called “Insurance premiums”. It includes articles 419 to 432, which set out the rules for calculating and paying contributions;
• The first part of the Tax Code of the Russian Federation has been changed. The essence of the amendments boils down to the following: all the basic principles that apply to taxes will also apply to insurance premiums from 2017.

Federal Law No. 250-FZ dated July 3, 2016 introduces a number of amendments reflecting the transfer of control over contributions from funds to tax authorities. These amendments, among other things, provide for the following changes that will occur from January 1, 2017:

• Federal Law No. 212-FZ of July 24, 2009 on insurance premiums will no longer be in force;
• Federal Law of April 1, 1996 No. 27-FZ “On individual (personalized) registration in the compulsory pension insurance system”;
• A new version of the Federal Law of December 29, 2006 No. 255-FZ “On compulsory social insurance in case of temporary disability and in connection with maternity” will come into force;
• The new version of the Federal Law of July 24, 1998 No. 125-FZ “On compulsory social insurance against industrial accidents and occupational diseases” will come into effect.

Taxable object, taxable base and amount of insurance premiums

The rules by which you need to calculate the amount of pension, medical contributions, as well as contributions to the Social Insurance Fund (except for contributions for injuries) will remain virtually unchanged. Thus, the taxable object will continue to be payments and other remuneration in favor of individuals accrued under employment and civil law contracts. The taxable base, as now, will be determined separately for each individual on an accrual basis from the beginning of the year. The maximum base for contributions in case of temporary disability and in connection with maternity will also remain. For pension contributions, a reduced rate will remain in relation to payments accrued in excess of the limit. All tariffs and benefits will remain the same.

The only innovation is provided for daily allowances. Now the entire amount of daily allowance fixed in the collective agreement or in a local regulation is exempt from these contributions. From January 2017, it will be possible not to pay insurance premiums only for an amount of no more than 700 rubles for domestic business trips, and for an amount of no more than 2,500 rubles for foreign business trips. This is enshrined in paragraph 2 of Article 422 of the Tax Code of the Russian Federation.

There will also be clarification on how to determine the taxable base for income in kind. According to the current rules, the base includes the cost of goods, work or services specified in the contract. Starting next year, the price will have to be determined according to the rules of Article 105.3 of the Tax Code of the Russian Federation, that is, based on market prices. It is separately stipulated that VAT is not excluded from the taxable base (clause 7 of Article 421 of the Tax Code of the Russian Federation).

With regard to contributions “for injuries” everything will remain the same. Daily allowances will be released in full, and income in kind will be taken into account in the database at negotiated prices.

Payment of insurance premiums

The deadline for transferring insurance premiums will not change. As now, the last date of payment will be the 15th day of the month following the reporting month (clause 3 of Article 431 of the Tax Code of the Russian Federation). It will still be necessary to keep records of contributions and transfer them to the budget in rubles and kopecks.

For “injury” contributions, the payment deadline will also remain the same, namely no later than the 15th day of the month following the month for which these contributions were accrued.

What reports to submit to the Federal Tax Service?

Starting from 2017, insurance premium payers will begin to report not only to the funds, but also to the tax authorities. For this purpose, a single quarterly calculation is being introduced, which will replace several existing forms at once: RSV-1, RSV-2, RV-3 and 4-FSS. Policyholders will submit a single calculation to the Federal Tax Service no later than the 30th day of the month following the billing or reporting period (clause 7 of Article 431 of the Tax Code of the Russian Federation). Companies and individual entrepreneurs with an average number of employees of more than 25 people are required to submit calculations in electronic form via telecommunications channels. All other payers of contributions will be able to report on paper (clause 10 of Article 431 of the Tax Code of the Russian Federation).

It is important that the total amount of pension contributions in the calculation coincides with the amount of contributions for each insured person. Otherwise, such calculation is considered invalid. There is no need to report contributions to the tax authorities for 2016 and earlier periods.

What reports should be submitted to funds from 2017

Reporting to funds will remain the same, but will be somewhat different. In addition to the abolition of the forms RSV-1, RSV-2, RV-3 and 4-FSS, which was mentioned above, other innovations will appear.

The deadline for submitting the monthly SZV-M form will change. Now it is supposed to be submitted to the Pension Fund no later than the 10th day of the month following the reporting month. In 2017 and beyond, this form must be submitted no later than the 15th day of the month following the reporting month (new edition of clause 2.2 of Article 11 of the Law on Personalized Accounting).

In 2017, a new annual report will appear in which you need to indicate information about your experience. The deadline for submission is no later than March 1 of the year following the reporting year (new edition of clause 2 of the Law on Personalized Accounting). Information for 25 people or more is submitted to the Pension Fund in electronic form via telecommunication channels. Information for a smaller number of insured persons can be submitted on paper.

Starting next year, you will have to report to the Social Insurance Fund only for contributions “for injuries.” The deadlines for submission will be the same as for 4-FSS: in the case of electronic reporting - no later than the 25th day of the month following the reporting one, and in the case of “paper” reporting - no later than the 20th day of the month following the reporting one. As now, policyholders with an average number of more than 25 people will be required to report electronically via the Internet, all others will be able to submit reports on paper (new edition of clause 1 of the Law on Mandatory Social Insurance against Accidents at Work).

The above innovations do not apply to reporting for 2016 and earlier periods. Primary and updated calculations for these periods should be submitted to the funds using current forms and formats.

Reimbursement of social insurance expenses

In 2017, employers will still have the right to reimburse benefits (except for the first three days on a “non-maternity leave” ballot) from the Social Insurance Fund. The policyholder will be able to transfer contributions minus benefits. If the amount of contributions turns out to be less than the amount of benefits, then the difference is allowed to be offset against the payment of contributions in subsequent periods, or to request the missing funds from the Social Insurance Fund.

The expenses will be checked as follows. Tax authorities, having received a single quarterly calculation from the policyholder, will transfer the information to the territorial body of the Social Insurance Fund. Inspectors from social insurance will verify the accuracy of the declared expenses by conducting a desk or on-site inspection. They will report the results to the tax authorities. If the result is negative, the Federal Tax Service will send a demand to the policyholder to pay the missing contributions. If the result of the audit is positive, the expenses will be accepted, and the tax office, if necessary, will offset or return the difference between contributions and expenses.

The above algorithm will be applied until December 31, 2018 inclusive. And not everywhere, but only in regions that have not yet joined the pilot project for paying benefits directly from the Social Insurance Fund. Starting from January 2019, the reimbursement procedure will become a thing of the past, since all regions without exception will begin to receive benefits directly from social insurance.

Contribution checks

From January 2017, tax officials will conduct desk and on-site audits of contributions (except for contributions for injuries). Moreover, employees of the Federal Tax Service will check the correctness of the calculation and payment of contributions according to the same rules by which they now check the calculation and payment of taxes. The verification of expenses for compulsory social insurance, as before, will be carried out by the FSS. Thus, the same period can be checked twice: first time by the tax office, second time by social insurance.

The pension fund will control only personalized reporting, namely the SZV-M form and new annual information about the length of service. The transition period rules are as follows. Audits of contributions (except for “injury” contributions) scheduled in 2017 and beyond, but relating to 2016 and earlier periods, will be carried out by the funds. Having discovered violations and arrears, fund employees will report them to the tax authorities, and they will take appropriate measures.

Control of contributions “for injuries” for all periods without exception will remain with the Social Insurance Fund.

Fines

Starting from 2017, tax authorities will punish violations related to contributions (except for contributions for injuries). Moreover, all sanctions provided for tax violations will also apply to contributions. In particular, for failure to submit a calculation of contributions, the policyholder will be fined on the basis of Article 119 of the Tax Code of the Russian Federation, for a gross violation of the rules for accounting for the base of contributions - on the basis of Article 120 of the Tax Code of the Russian Federation, etc.

FSS employees will continue to be punished for violations related to “injury” contributions. The types of sanctions are listed in the new edition of the Law on Compulsory Social Insurance against Accidents at Work. For example, for refusing to provide documents for verification, the policyholder will be fined 200 rubles. for each document not submitted (Article 26.31 of the said Law).

The pension fund will be able to apply sanctions of two types: for failure to provide annual information about the length of service (500 rubles for each insured person), and for violation of the procedure for submitting reports in the form of electronic documents (1,000 rubles). This is spelled out in the new version of Article 17 of the Law on Personalized Accounting.

Refund of overpaid insurance premiums

In January of next year, policyholders will retain the right to a refund of overpayments on premiums, but it will be the tax authorities who will return it, not the funds. The refund procedure will be the same as for taxes, but a new condition will appear. If overpaid pension contributions are reflected in personalized reporting, and the Pension Fund of the Russian Federation posted them to personal accounts, the tax authorities will not return the overpayment. This rule is enshrined in the newly created paragraph 6.1 of Article 78 of the Tax Code.

Excessively paid contributions “for injuries” will be returned by the Social Insurance Fund. In the new edition of the Law on Compulsory Social Insurance against Accidents at Work, Article 26.12 will appear, which provides an algorithm for offsetting and returning overpayments. This algorithm is similar to that applied to other contributions.

Blocking accounts

It is not entirely clear whether employees of the Federal Tax Service will be able to block the current account of the policyholder if he does not submit the payment for contributions. From the new wording of paragraph 11 of Article 76 of the Tax Code of the Russian Federation it follows that the blocking rules apply to contribution payers. However, in paragraph 3 of Article 76 of the Tax Code of the Russian Federation, which lists all acceptable grounds for blocking, payment of contributions not submitted on time is not listed.

It is possible that legislators will soon eliminate this contradiction. If this does not happen, then disputes will most likely arise between tax authorities and policyholders, which will be resolved in court.

What will change for separate divisions?

Significant innovations are provided for organizations and individual entrepreneurs that have opened separate divisions. Now it is necessary to pay insurance premiums and submit reports at the location of the unit only if it has its own current account and a separate balance sheet.

Starting next year, the requirement to have an account and balance will be abolished. This means that in 2017 and beyond, separate divisions located in Russia and calculating remuneration and other payments in favor of individuals will begin to transfer insurance premiums (except for contributions for injuries) and submit settlements at the place of their registration. This is stated in paragraph 11 of Article 431 of the Tax Code of the Russian Federation.

Also, starting from 2017, policyholders will have a new obligation - to report to the Federal Tax Service at the location of the parent organization that the Russian division is vested with the authority to calculate payments and rewards to individuals. This must be done within one month from the date of vesting of powers (newly created sub-clause 7, clause 3,4, article 23 of the Tax Code of the Russian Federation). True, the new obligation applies only to units that began making payments to individuals in 2017 and later. If the reward was accrued before, no messages need to be made.

There are no changes to “injury” contributions. Simply put, separate divisions in 2017 and beyond will pay these fees and report on them only if they have an account and balance.

What changes await individual entrepreneurs?

Citizens who work for themselves will continue to pay fixed payments for health insurance. Premiums for temporary disability and maternity insurance will remain voluntary for them. As now, they will not pay “injury” contributions. There is one change regarding pension contributions. It applies to entrepreneurs who received income over 300,000 rubles. As now, they will add 1% of the amount of income exceeding the established limit to the fixed amount of contributions. Information about income, as now, will be received by inspectors from tax returns. But they will cancel the rule according to which, in case of failure to submit a declaration, auditors charge contributions in the maximum amount. In other words, starting next year, a failed declaration will not result in an increase in insurance premiums “for oneself” for individual entrepreneurs.

As for reporting, there are not many changes. Entrepreneurs will still not submit payments for fixed contributions. But for the heads of peasant (farm) households, new deadlines are provided. They will submit payments no later than January 30 of the year following the billing period (currently the deadline for submission is the last day of February).

Updated BCC for insurance premiums in 2017

From the beginning of 2017, new BCCs will be introduced for the payment of insurance premiums, because contributions will be transferred not to funds, as was previously the case, but to the tax office. As soon as the name of the recipient changes, it will be necessary to indicate the name of the Federal Tax Service.

In order to prepare for changes in advance, it is necessary to reconcile payments with funds at the end of the year, after which you must transfer the arrears or write an application for overpayment.

Starting from 2017, all data regarding payments will be transferred to the Federal Tax Service. While this information is available in the tax authorities’ database, some time will pass. If you don’t want to deal with payments, then it’s better to go to the Federal Tax Service with no debts or overpayments on contributions.

Tip #1. It is necessary to eliminate all possible errors in accruals by the end of 2016.

Experts advise performing the following operations at the end of each month:

• Check the accounting of contributions subject to contributions;
• Check which amounts were not included in the database;
• Pay attention to whether the correct tariffs are used;
• Check for errors in calculations;
• Check the reflection of accruals in accounting.

If an error is found on any of the items, it must be corrected immediately. In this case, it is necessary to correct the entries in the corresponding individual accounting cards. If it is still necessary to recalculate contributions, then you need to submit a clarification in writing, as well as an information letter, which will detail the descriptions of the amendments made to the document.

Tip #2. Each payment to the funds should be monitored.

Tip #3. Experts also advise taking the time to review recent reports to funds according to their methodology.

Tip #4. You should also remember to submit clarifications, without waiting for a signal from the inspectors to arrive.

Tip #5. It is necessary to reconcile the records on personal accounts.

Percentage of insurance premiums in 2017 depends on the organizational and legal form of the business, the type of economic activity of the enterprise, the region, the taxation system and many other criteria. Let's consider how these factors affect the size of contributions in the material.

What interest rates are set for insurance premiums in 2017

The provisions of Chapter 34 of the Tax Code of the Russian Federation provide for several types of insurance premiums paid by certain categories of taxpayers. Accordingly, then what is the percentage of insurance premiums in 2017 year the enterprise pays will be determined by the type of contributions, as well as the characteristics of the payer (for example, in terms of the type of activity it carries out, its status, the region of business).

Conventionally, interest rates on contributions can be divided into the following main categories:

• ordinary;
• reduced (preferential);
• zero;
• additional.

You can find out more about the application of insurance premium rates in the article.

Let's consider in what specific cases contribution payers can apply one or another type of interest rates on insurance payments.

What are the installments at the regular interest rate?

Starting from 2017 percentage of insurance premium paid by the company in the usual amount, if it does not have the provisions provided for in Art. 427 of the Tax Code of the Russian Federation (and corresponding legislative provisions) grounds for reducing the rate. This value is:

1. For employers (Article 426 of the Tax Code of the Russian Federation):

• 22% - for contributions to the Pension Fund for a salary not exceeding the maximum base for calculating the corresponding contribution;
• 10% - for contributions to the Pension Fund for salaries above the maximum base;

Let us remind you that the maximum base for contributions in 2017 is 876,000 rubles.

• 2.9% - on contributions to the Social Insurance Fund for Russian employees (within the base of 755,000 rubles), 1.8% - for foreign ones;
• 5.1% - for contributions to the FFOMS.

2. For individual entrepreneurs paying contributions for themselves, the amount is determined by the formula:

PZS = PZS (PFR) + PZS (FFOMS),

PZS (PFR) - payment by an individual entrepreneur for himself to the Pension Fund;

PZS (FFOMS) - payment by an individual entrepreneur for himself to the FFOMS.

CCD (PFR) = minimum wage × 12 × 0.26 + (B - 300) × 0.01,

(B - 300) - individual entrepreneur’s revenue for the year exceeding 300,000 rubles.

PZS (FFOMS) = minimum wage × 12 × 0.051.

In this case, the maximum value of the PZS (PFR) indicator is determined by the formula:

VZS (PFR) = 8 × minimum wage × 12 × 0.26,

VZS (PFR) - the maximum possible value of the indicator PZS (PFR).

ATTENTION! Individual entrepreneurs do not charge or pay contributions to compulsory social insurance (OSS) for themselves (clause 6 of Article 430 of the Tax Code of the Russian Federation).

You can learn more about the features of transferring individual entrepreneurs' insurance premiums to insurance funds in the article.

What percentage are reduced rates on insurance payments?

Reduced rates on insurance payments can be classified into several groups:

1. Preferential rates differentiated by year:

These rates have the right to apply (subject to other criteria set forth in Article 427 of the Tax Code of the Russian Federation):

• economic entities involved in the implementation of intellectual developments;
• enterprises paying salaries to employees who work in technology-innovation or production-industrial special economic zones.

2. Preferential rates, not differentiated by year:

• for contributions to compulsory pension insurance - 8%;
• for contributions to OSS - 2%, for foreign workers - 1.8%;
• for compulsory medical insurance contributions - 4%.

They are entitled to be used in 2017-2023 by IT firms operating outside special economic zones.

Rates are even more favorable for companies operating in the free economic zones of Sevastopol and Crimea, as well as in the free port of Vladivostok. They can pay fees:

• for OPS - at a rate of 6%;
• on OSS - 1.5%;
• for compulsory medical insurance - 0.1%.

3. Preferential rates in combination with zero rates:

• for contributions to compulsory pension insurance - 20%;
• zero - for contributions to compulsory social insurance and compulsory medical insurance.

They have the right to apply in 2017-2018 (again, subject to the criteria reflected in Article 427 of the Tax Code of the Russian Federation):

• enterprises on the simplified tax system engaged in the production of goods and provision of services specified in subparagraph. 5 p. 1 art. 427 Tax Code of the Russian Federation;
• pharmaceutical companies on UTII;
• charitable organizations and NPOs;
• Individual entrepreneurs on PSN (if they are engaged in activities not specified in subclause 19, 45-48 clause 2 of article 346.43 of the Tax Code of the Russian Federation).

The rates for Skolkovo residents are even more favorable - 14% on contributions to compulsory health insurance, with zero rates on payments to compulsory health insurance and compulsory health insurance.

See also:

• “Application of a reduced rate on contributions when combining the simplified tax system and UTII”;
• “Travel agencies using the simplified tax system cannot apply reduced rates for contributions.”

Who has the right to apply zero rates on insurance payments?

The right not to pay fees:

1. During the period from 2017 to 2027 - companies that are employers of ship crews that are registered in the Russian International Register. These ships should not be used for the purpose of transporting and storing crude oil or petroleum products in Russian seaports.

2. Individual entrepreneur - in terms of contributions paid for himself during the periods:

• serving in the armed forces;
• child care up to 1.5 years (but not more than 6 years in total);
• caring for a citizen with a group 1 disability, a child with a disability, a person aged 80 years or older;
• residence with a spouse, workers in diplomatic and business missions of the Russian Federation abroad (no more than 5 years in total).

Who pays premiums at additional interest rates?

The following are required to pay insurance premiums for compulsory health insurance using additional rates:

1. In accordance with Art. 428 Tax Code of the Russian Federation:

• employers with “harmful” jobs (for them the rate is set at 9%);
• employers with “heavy” jobs (for them the rate is set at 6%).

At the same time, the definition of workplaces with harmful or difficult conditions is determined based on the criteria established by law, that is, if a special assessment of working conditions in the company has not been carried out.

In turn, if a special assessment is carried out and, based on its results, “harmful” or “dangerous” workplaces with subclasses of at least 3.1 (in terms of harmfulness) are identified in the company, then in this case employers pay additional contributions at rates based on the corresponding subclasses. The minimum value of such rates is 2% (for subclass 3.1 hazardous working conditions), the maximum is 8% (for subclass 4 hazardous working conditions).

2. In accordance with the provisions of Art. 429 Tax Code of the Russian Federation:

• firms that are employers of airplane and helicopter crews (for them an additional contribution rate for OSS is set at 14%).
• firms that are employers in the coal industry (for them the OSS rate is set at 6.7%).

In both cases, insurance payments at the given rates are transferred to the Federal Tax Service as part of additional social insurance accruals. Which specific employers are required to list them is determined by the provisions of the Law “On Additional Support for Flight Crews” dated November 27, 2001 No. 155-FZ and the Law “On Additional Support for Coal Industry Workers” dated May 10, 2010 No. 84-FZ.

Results

The rates at which Russian employers, in terms of contributions for employees and individual entrepreneurs, in terms of contributions for themselves, pay insurance payments to the Federal Tax Service (which administers them for the purpose of subsequent transfer of information about accrued and paid contributions to state funds) can vary significantly. Many employer organizations, and in some cases individual entrepreneurs, have the right to apply preferential rates, as well as take advantage of the opportunity not to pay contributions for certain insurance programs.

You can learn more about the specifics of enterprises paying contributions to state funds in the articles:

• ;
• .

Since 2017, the payment of insurance premiums comes under the control of the Federal Tax Service. Changes in administration are due to the fact that the Pension Fund is poorly coping with the complete collection of these payments. Otherwise, little will change for employers, except that the maximum base for calculating insurance premiums in 2017 has once again been increased.

What is a marginal base

The maximum size of the base for calculating insurance premiums, established by the state, is the amount of payments in favor of the employee, above which payments are calculated at a reduced rate. In general, insurance payments that the employer pays at his own expense are:

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

Maximum base for contributions in 2017

The maximum base for calculating insurance premiums increased in 2017; the table below contains the new established contribution rates for different types of employee insurance.

Limits are set only for two types of insurance:

• for pension insurance - 876,000 rubles (in 2016 - 796,000);
• for compulsory social insurance - 755,000 rubles (in 2016 - 718,000).

With regard to amounts for compulsory health insurance and contributions to the Social Insurance Fund for injuries, the law does not provide for a maximum base size, therefore this category of contributions is calculated at a single rate, regardless of how much is paid to the employee.

Calculation example: a senior lawyer at Forest was paid a total of 913,000 rubles during 2017. How to calculate the amount payable for insurance for this employee?

• contributions to the Pension Fund within the limit: 876,000 * 22% = 192,720 rubles;
• contributions to the Pension Fund over the limit: (913,000 - 876,000) * 10% = 3,700 rubles;
• contributions to the FFOMS (there is no limit, therefore the entire amount is taxed at one rate): 913,000 * 5.1% = 46,563 rubles;
• contributions to the Social Insurance Fund within the limit: 755,000 * 2.9% = 21,895 rubles;
• contributions to the Social Insurance Fund in excess of the limit are not accrued.

In total, in 2017 the employer pays 264,878 rubles in contributions, which is 29% of payments to this employee. The savings are insignificant (versus 30%), but they still exist.

Reduced rates

We looked at the payment rates for employees that apply in the general case, however, there are many categories of payers who make these payments at reduced rates. This preferential list of payers is established by the Tax Code of the Russian Federation.

	Tariff indicator			OKVED codes
			Compulsory Medical Insurance Fund
Organizations and individual entrepreneurs, on the simplified tax system, carrying out certain types of activities (income from such types of activities must exceed 70% of the total income of the simplified person)				Starting with 13, 14, 15, 16
Pharmacies (organizations and individual entrepreneurs) working on UTII, in relation to employees engaged in pharmaceutical activities				46.18.1, 46.46.1, 47.73
Individual entrepreneurs working for PSN, in relation to workers engaged in patent activities, with the exception of retail trade, catering, real estate rental				31.0, 74.20, 75.0, 96.01, 96.02, etc.
Non-profit organizations working on the simplified tax system, except for state and municipal institutions in the field of scientific research, education, healthcare, culture, art, sports, social services				Starting with 37, 86, 87, 88, 93, etc.
Charitable organizations on the simplified tax system
Accredited IT organizations (field of information technology)				Starting with 62, 63
Business entities and partnerships on a simplified taxation system, engaged in the implementation of inventions, patents, industrial designs, the rights to which belong to budgetary and autonomous institutions				Starting with 72
Organizations and individual entrepreneurs leading technical implementation and development -no-st by agreement with the authorities of special eco-zones				65.20, 63.1, 63.11.1, 79.1, 94.99, 62.0, etc.
Payers of contributions making payments to crew members of ships registered in the Russian International Register of Ships				Starting with 50
Participation in the Skol-ko-vo project in Russia
Participants of the free economic zone on the territory of the Republic of Crimea and Sevastopol				Any, except those starting with 05, 06, 07, 08, 09.1, and also 71.12.3
Residents of the territory of rapid socio-economic development				Codes are set separately for each territory
Residents of the free port of Vladivostok				Any codes except those prohibited by the Supervisory Council of the Port of Vladivostok

In order for the contribution payer to be entitled to reduced tariffs, the mandatory conditions specified in Art. 427 Tax Code of the Russian Federation. If these conditions are violated, then the employer loses the right to benefits from the beginning of the calendar year, and not from the moment of the violation.

Contributions at reduced rates for pension insurance and disability and maternity insurance are accrued only within the established limit for 2017:

• for pension insurance - 876,000 rubles;
• for compulsory social insurance - 755,000 rubles.

Payments in excess of these limits are not subject to contributions, except for payments to the Compulsory Medical Insurance Fund, for which payments are made without fail. As an example, let's look at how the amount of insurance premiums is calculated in the city of Sevastopol (for legal entities participating in the FEZ).

Calculation example: Flagman LLC is a participant in the Sevastopol FEZ and pays contributions at reduced rates. The commercial director of Flagman LLC was paid an amount of 985,000 rubles in 2017. Contributions are calculated according to the rates indicated in the table above:

• contributions to the Pension Fund within the limit: 876,000 * 10% = 87,600 rubles;
• contributions to the Pension Fund in excess of the limit are not accrued;
• contributions to the Social Insurance Fund within the limit: 755,000 * 1.5% = 11,325 rubles;
• contributions to the Social Insurance Fund in excess of the limit are not accrued;
• contributions to the FFOMS (there is no limit, therefore the entire amount is taxed at the same rate): 985,000 * 0.1% = 985 rubles.

In total, his employer must transfer 99,910 rubles for payments to the commercial director for 2017. This is only about 10% versus 30% for regular payers. The right to benefit from reduced rates lasts as long as the policyholder fulfills the conditions established by the Tax Code of the Russian Federation.

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

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

What are the powers of tax authorities?

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

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

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

What to do with leftovers

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

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

How to pay fees from the new 2017

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

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

How to report

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

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

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

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

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

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

Powers of the Pension Fund

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

Who keeps personalized records

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

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

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

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

When to contact social security

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

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

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

How to fill out payment documents

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

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

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

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

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

Attention!

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

Table. New BCCs for contributions for 2017

Type of payment	KBK
	contributions for December "2016	fees for January, February, etc.
Contributions from employee benefits
Pension contributions
Contributions	182 1 02 02010 06 1000 160	182 1 02 02010 06 1010 160
Penalty	182 1 02 02010 06 2100 160	182 1 02 02010 06 2110 160
Fines	182 1 02 02010 06 3000 160	182 1 02 02010 06 3010 160
Contributions for temporary disability and maternity
Contributions	182 1 02 02090 07 1000 160	182 1 02 02090 07 1010 160
Penalty	182 1 02 02090 07 2100 160	182 1 02 02090 07 2110 160
Fines	182 1 02 02090 07 3000 160	182 1 02 02090 07 3010 160
Contributions for injuries
Contributions	393 1 02 02050 07 1000 160	393 1 02 02050 07 1000 160
Penalty	393 1 02 02050 07 2100 160	393 1 02 02050 07 2100 160
Fines	393 1 02 02050 07 3000 160	393 1 02 02050 07 3000 160
Contributions for compulsory health insurance
Contributions	182 1 02 02101 08 1011 160	182 1 02 02101 08 1013 160
Penalty	182 1 02 02101 08 2011 160	182 1 02 02101 08 2013 160
Fines	182 1 02 02101 08 3011 160	182 1 02 02101 08 3013 160

Elena Kulakova

47 Leningrad region

Date of publication: 09.29.2017

Edition: newspaper "Props" dated 09/28/2017
Subject: On the procedure for submitting the calculation of tax on insurance contributions for compulsory health insurance
Source:  http://rekvizit.info/

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

In the Tax Code of the Russian Federation, insurance premiums are included in a separate obligatory payment and their concept, as well as the definition of taxes and fees, is enshrined in Article 8 of the Tax Code of the Russian Federation.

The following powers have been transferred to the tax authorities:

• to control the correctness of calculation, completeness and timely payment of insurance premiums in accordance with the provisions of the Tax Code of the Russian Federation;
• on receiving insurance premium payments from payers of insurance premiums, starting with the submission of insurance premium calculations for the reporting period - 1st quarter of 2017;
• on the implementation of offset/refund of insurance premiums, including for periods expired before January 1, 2017, according to decisions of the Pension Fund and the Social Insurance Fund;
• providing a deferment (installment plan) for insurance premiums;
• collection of arrears of insurance premiums and arrears of penalties and fines, including those that arose before January 1, 2017, starting with the collection measure following the measure applied by the Pension Fund and the Social Insurance Fund.

For payer-employers, the procedure for calculating and paying insurance premiums has remained virtually unchanged. They must also calculate and pay insurance premiums on a monthly basis. The deadline for paying insurance premiums remains the same: no later than the 15th next calendar month in which payments were made to individuals.

The amount of insurance premiums is determined in rubles and kopecks and is calculated separately in relation to insurance premiums for compulsory pension insurance, insurance premiums for compulsory social insurance in case of temporary disability and in connection with maternity, insurance premiums for compulsory medical insurance.

The billing period is the calendar year, and the reporting periods are the first quarter, six months, and nine months of the calendar year.

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

The form for calculating insurance premiums was approved by order of the Federal Tax Service of Russia dated October 10, 2016 No. ММВ-7-11/551 @ (Registered with the Ministry of Justice of Russia on October 26, 2016 No. 44141).

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

Payers of insurance premiums include individual entrepreneurs, notaries engaged in private practice, lawyers who have established law offices and other persons engaged in private practice.

Individual entrepreneurs pay the corresponding insurance premiums in fixed amounts in the following order:

• if the amount of income for the billing period is in a fixed amount, determined by the formula:

Minimum wage* at the beginning of the year (as of 01/01/2017) x insurance premium rate (26%) x 12 months.

7500 x 26% x 12 = 23400 rubles

7500 x 26%= 1950 rubles

Minimum wage at the beginning of the year x insurance premium rate (5.1%) x 12

7500 x 5.1% x 12 = 4590 rubles.

7500 x 5.1% = 382.50 rubles.

If the income of insurance premium payers for the year exceeds 300 thousand rubles, then the amount of contributions for compulsory pension insurance is calculated using the formula:

Minimum wage * 12* 26%+(income - 300 thousand rubles) * 1% (but not more than 8 minimum wage * 26% * 12), where minimum wage is the established minimum wage at the beginning of the calendar year for which insurance premiums are paid ( for 2017 - 7,500 rubles), 26% - the rate of insurance contributions for compulsory pension insurance (clause 4 of Article 425 of the Tax Code of the Russian Federation).

The amounts of insurance premiums for the billing period, calculated on the basis of the minimum wage, are paid by payers no later than December 31 of the current calendar year.

Insurance premiums calculated on the amount of the payer's income exceeding 300,000 rubles for the billing period are paid by the payer no later than April 1 of the year following the expired billing period.

Individual entrepreneurs who apply the taxation system in the form of a single tax on imputed income for certain types of activities and a patent taxation system must pay insurance premiums for employees and submit calculations for insurance premiums to the tax authority at their place of residence.+

In connection with the change of the administrator of insurance premiums, the budget classification codes for the transfer of insurance premiums have changed since 2017; you can familiarize yourself with them on the official website of the Federal Tax Service of Russia www.site in the “electronic stands” service or at the information stand No. 1 in the operational hall of the inspection address: Vyborg, st. Gagarina, 27-a.