Non-taxable income from insurance premiums. What payments are not subject to insurance premiums? Employee training, retraining and advanced training

All organizations, without exception, pay contributions for insurance against accidents and occupational diseases in social insurance, regardless of:

  • on the organizational and legal form (LLC, JSC, PJSC, etc.);
  • on the form of ownership (state, private, etc.);
  • on the type of activity (commercial, non-commercial, etc.);
  • on the applied taxation system (general or special taxation regimes).

Foreign organizations that operate in Russia are also recognized as payers of insurance premiums against accidents and occupational diseases.

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Object of taxation of contributions for "injuries"

Contributions for insurance against accidents and occupational diseases are subject to payments and rewards accrued to employees within the framework of labor relations or under civil law contracts (if such an obligation is provided for by the contract). This procedure applies both to employees who are Russian citizens and to foreign employees and stateless persons. This follows from the provisions of paragraph 2 of Article 5, paragraph 1 of Article 20.1 of the Law of July 24, 1998 No. 125-FZ.

Payments and remunerations for which contributions for insurance against accidents and occupational diseases are calculated, in particular, include:

  • salary;
  • allowances and additional payments (for example, for length of service, length of service, combination of professions, night work, etc.);
  • bonuses and remunerations paid within the framework of labor relations or civil contracts;
  • payment (full or partial) by an organization for its employee for goods (work, services);
  • payments and rewards in the form of goods (works, services);
  • compensation payments for unused vacation (both related and not related to dismissal).

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What is NOT subject to insurance premiums for accidents in the Social Insurance Fund and Social Security

No fees charged for payments specified in Article 20.2 of the Law of July 24, 1998 No. 125-FZ. In particular, these are:

  1. state benefits paid in accordance with the law (including unemployment benefits, benefits paid from the funds of the Federal Social Insurance Fund of Russia);
  2. compensation payments established by law (within the limits of norms), except for compensation for unused vacation;
  3. compensation payments related to the employment of employees in connection with staff reduction, reorganization or liquidation of the organization;
  4. compensation related to the employee's performance labor responsibilities, including in connection with moving to another area, with the exception of:

    payments in cash for work under difficult, harmful and (or) dangerous working conditions (except for payments in an amount equivalent to the cost of milk and other equivalent products);

    payments in foreign currency in exchange for daily allowances paid by shipping companies to crew members of ships sailing abroad and crews of Russian aircraft operating international flights;

    compensation payments not related to dismissal;

  5. amount of one-time financial assistance, paid:

    citizens in connection with natural disasters and other emergency circumstances in order to compensate for material damage or harm to health;

    to an employee in connection with the death of a member (members) of his family;

    employees at the birth (adoption) of a child (in the amount of no more than 50,000 rubles for each child);

  6. amounts of insurance payments (contributions) for compulsory employee insurance and contributions for additional social security of certain categories of employees, as well as contributions under voluntary insurance contracts for employees;
  7. amounts of additional contributions to the funded part of the pension, paid for employees;
  8. travel expenses for employees and their family members, living in the Far North and similar areas;
  9. uniform cost and uniforms issued in accordance with the law;
  10. cost of travel benefits provided to certain categories of employees by law;
  11. amounts financial assistance services provided to employees in an amount not exceeding 4,000 rubles;
  12. payment for training in basic and additional educational programs, including payment for professional training and retraining of employees;
  13. compensation by the organization of employee expenses for payment interest on loans(loans) for the purchase and (or) construction of housing.

Payment for additional leave in connection with a wedding or the birth of a child is not subject to contributions, the Supreme Court decided

Average earnings during additional leave granted to an employee in connection with the celebration of a wedding, birth of a child or Knowledge Day are not subject to insurance contributions. Justification - these payments are of a social nature. The Supreme Court came to this conclusion in its ruling dated January 26, 2018 No. 307-KG17-21301.

These payments were not guaranteed by employment contracts, were not systematic, did not depend on the labor success of employees, and were not remuneration for employees for the performance of their job duties. Such payments are of a social nature and are not wages, and therefore are not subject to contributions.

The compulsory payment of insurance premiums covers basic payments to individuals, both those employed by the enterprise and under civil law agreements. At the same time, the types of payments that, according to legal norms, are not considered as an object of taxation by insurance premiums are established by law. What amounts paid to a person are accrued and what are not?

The legislative framework

Since 01/01/2017, legislative issues on the topic of mandatory payments (pension, health insurance, temporary disability) are regulated by the Tax Code, Part II. The previously valid Law No. 212-FZ of July 24, 2009 has since lost its force. According to Ch. 34 of the Tax Code of the Russian Federation, the object of compulsory insurance taxation is payments and remuneration received by a citizen within the framework of labor relations (for work, services), for works of authorship, for the transfer of the exclusive right to intellectual property.

Payers of insurance premiums are recognized as policyholders who are defined by federal legislation as such for specific types of payments:

  1. Providing various types of remuneration to individual subjects:
    • individual entrepreneurs (abbreviated as individual entrepreneurs);
    • legal organizations;
    • individuals who are not individual entrepreneurs.
  2. Persons engaged in private practice.

In addition to the main document, which defines the administration of insurance accruals, the procedure for determining a number of individual amounts to be paid is specified by local acts. Thus, Law No. 56-FZ dated April 30, 2008 established procedures for paying insurance payments for funded pensions. Federal Law No. 125-FZ dated July 24, 1998 regulates the basis of compulsory social insurance against industrial accidents and occupational diseases, and letter of the Ministry of Finance of the Russian Federation No. 03-04-06/12796 dated March 7, 2017 clarifies the issue of taxation of payments to employees upon dismissal.

State benefits

According to Article 422, non-taxable insurance payments include those contributions that do not form an object of taxation. These are, first of all, state benefits defined by Law No. 165-FZ:

  • pensions for various reasons;
  • on sick leave, temporary disability;
  • paid for accidents that occurred at work, occupational diseases, for additional costs of rehabilitation arising in connection with this (social, medical, professional, treatment in sanatoriums/dispensaries);
  • for pregnancy, childbirth;
  • child care (monthly payments);
  • for early registration at a medical institution for pregnant women (one-time benefit);
  • at the birth of a child (one-time payment);
  • for funeral (social payments);
  • unemployment benefit.

Payments upon dismissal of an employee

Non-taxable include compensation (within regulatory legal limits) made in accordance with Art. 178 of the Labor Code in connection with the employment of persons who were dismissed due to reduction in number/staff. This is a severance pay in the amount of average monthly earnings for a period of employment of 2 months and average monthly earnings for the 3rd month, if during this time after dismissal the specialist remained unclaimed and was not employed by the employment service, where he was registered within two weeks after dismissal.

Mandatory insurance accruals are made for severance pay from amounts exceeding three times the average monthly salary of the dismissed person and for compensation for unused vacation received upon dismissal. Funds paid to the head (deputy) of the organization are not subject to insurance fees in connection with the termination of employment relations with him under clause 2 of Art. 278 Labor Code.

Compensation from the state

Compensations regulated by law are considered non-taxable if they are paid on the following grounds:

  • compensation for damage to health due to injury;
  • provision of housing on a free basis or payment (reimbursement in money) for housing, housing and communal services, fuel, food (products);
  • supply of food in kind (payment of its monetary value);
  • supplying sports equipment, uniforms and nutrition to athletes, judges and coaching staff for competitions and training;
  • expenses in connection with the relocation of an employee to work in another area, with the exception of receiving funds in cash for compensation for hard, harmful work.

Advanced training and training

Non-taxable payments are also defined in the area of ​​funds made in connection with the retraining of specialists. This includes reimbursement of costs for basic professional training (additional retraining) or advanced training of an employee. On whose initiative the training takes place, the employee himself or the employer, it does not matter. The form of study (full-time, part-time) does not matter. The main condition is that the curriculum must comply with state standards.

If the employer pays for the receipt of secondary vocational or higher education necessary for the performance of official duties, the object for taxation of insurance premiums does not arise. Payments for seminars and internships with a thematic professional focus are also exempt. Training of specialists in other programs (general developmental) is subject to charges to insurance funds in the generally established manner.


Compensation for business trips and official trips

Employers have the right to independently establish internally the norms of daily expenses, but the amount of non-taxable amounts is regulated by the Tax Code. Their limit is similar to the limit for the personal income tax base and depends on the location of the business trip: for Russia the daily allowance rate is 700 rubles, for a trip abroad – 2500 rubles. Not taxed:

  • targeted travel expenses to the place of business trip and back;
  • commission fees in transit;
  • payment of taxes at airports;
  • travel to the airport/train station;
  • baggage transportation;
  • accommodation and arrangement;
  • communication services;
  • expenses for obtaining a service passport and visas;
  • expenses for currency exchange, checks.

The list of non-taxable amounts, enshrined in Article 422 of the Tax Code, provides for one-time financial assistance, which is provided in situations:

  • compensation for material losses or damage to health resulting from a natural disaster or other emergency circumstances, or from terrorist attacks on the territory of Russia;
  • death of a family member;
  • birth/adoption/establishment of guardianship for funds paid during the 1st year of the child’s life in the amount of no more than 50,000 rubles. for every baby.

Other payments not subject to insurance premiums

Paid non-taxable insurance amounts also include other funds, the grounds for which are different:

  • income from the sale of goods from traditional crafts of tribal communities of small peoples of the North;
  • payments for compulsory insurance;
  • payments for voluntary personal insurance for:
    • medical expenses under an agreement concluded with insurance companies for at least a year;
    • medical services under an agreement concluded with licensed medical institutions for at least a year;
    • case of death and harm to human health;
  • pension contributions for non-state insurance;
  • additional payments for funded pension within 12 thousand rubles. per year per person;
  • payment for travel for residents of the Far North to and from their vacation destination and for luggage up to 30 kg within Russia and to the border of the Russian Federation;
  • payments from election funds and committees for conducting election campaigns;
  • payment for uniforms of civil servants, which remain for personal use;
  • travel benefits for certain groups of workers;
  • travel for persons working on a rotational basis;
  • financial assistance not exceeding 4 thousand rubles. in year;
  • reimbursement of interest on housing credit agreements and loans;
  • cash, food, clothing and other payments to military personnel and persons of other services (internal authorities, criminal correctional service, customs, fire service, courier communications management);
  • amounts for labor relations and copyright orders paid to foreigners and stateless persons temporarily staying in Russia, if they are not recognized as insured under the legislation on specific types of insurance.

Video

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There is such a thing as dividends - these are amounts received in the form of income by the founders and owners of a business. Let's look at what dividends are and whether you need to pay insurance premiums for them.

Dividends and where they come from

Dividends are, from an economic point of view, a certain profit of the company. This profit appears after the business owner has paid all taxes and fees. The owner or shareholder is the person who contributed his own money to the development of the enterprise.

Dividends are those amounts that directly affect the activities of the enterprise, its profitability and functionality. They are distributed among the founders/shareholders. Not all companies pay dividends to shareholders. This is decided by the board of directors: to pay dividends or leave it for the development of the enterprise.

Dividend amounts are not subject to insurance premiums.

Based on the legislation of the Russian Federation, taxes and insurance contributions are levied on amounts that were accrued under the employment agreement with employees. That is, payments are made directly from accrued wages.

Interesting video about dividends:

What amounts are used to pay contributions to the Social Insurance Fund?

Any amount of money that is accrued to an employee is subject to taxation. This includes both income tax and insurance premium payments.

Based on Federal Law No. 212, insurance premiums are imposed on amounts that were paid to employees in the form of remuneration for the provision of any services or work. This includes:

  • Salaries of employees.
  • Awards for labor achievements.
  • Rewards for quality and good work.

Income tax and insurance premiums are levied on those amounts that are officially processed.

If you are asked which salary is not subject to an insurance premium, you can answer immediately: none. So to speak, “black” wages are not included in this list, since this is the shadow economy of the enterprise. Let us now consider which official incomes are not subject to an insurance premium.

Enterprise income not subject to taxation

First of all, these are those amounts of money that do not themselves form an object of taxation.

  • Donation amounts. An employer can give his employee a certain amount of money for good work.
  • Loan payments.
  • Payments for rent or purchase and sale of property.
  • Enterprise dividends.

That is, we have come to the main question: are company dividends subject to insurance payments? Dividends are not subject to taxation on the basis of a letter from the fund inspection (FSS No. 15-03-11/08-13985).

In addition to dividends, the following monetary amounts are not subject to tax deductions and insurance contributions:

  • Benefits paid to an employee going on maternity leave. This also includes child care benefits.
  • , paid to seconded employees.
  • , not exceeding 4,000 rubles. If assistance is paid under certain circumstances, such as the death of a relative, then the amount in this case is not limited.

2017 will not bring many reforms to insurance deductions. The objects of taxation for the Social Insurance Fund will remain the same income as in 2016. Non-taxable payments will not change dramatically. All deductions and contributions to the insurance fund will remain the same.

What amount is considered dividends is determined in Tax Code Art. clause 1. This is the income of shareholders or employees of an organization who have shares in the company, which is distributed among all participants. The dividends themselves may be calculated on the basis that the shareholder has some right to the company's property. The “right” is given in the form of shares or bonds. And it doesn't matter whether the shareholder works for this company or not.

In all other cases, insurance premiums must be paid on time. Otherwise, the company will be subject to penalties.

There are some nuances when an enterprise is faced with the problem of whether to pay contributions or not.

For example, an employee is a member of the board of directors, and the question arises whether his remuneration is subject to an insurance premium. FSS inspectors will answer negatively. His profits in the form of bonuses were not paid on the basis of employment agreements (contracts). If this employee received a bonus for performing work duties, then insurance premiums are paid to the fund.

In a word, all a person’s income that does not fit the scope of the employment contract may not be subject to insurance premiums. This includes both shareholder dividends and maternity leave.

Theoretically, everything in the Tax Code is extremely clear, but when it comes to practice, sometimes many questions arise. And the taxation of various payments is one of the topics that raises a lot of questions. Especially to resolve controversial issues, the Ministry of Labor gave clarifications last year. Thus, according to the government, for individual entrepreneurs and organizations that make payments to individuals, the objects of collection of insurance premiums are payments or other incentives that are accrued to the income of individuals by payers of insurance premiums within the framework of labor relations and civil contracts in which the execution is discussed works, provision of services, copyright orders, etc. We will tell you more in this article.

Paragraph 5 of Article 1 of Federal Law No. 212 states that in the system established by the leadership of the Russian Federation, it is possible to issue appropriate clarifications regarding the same law for a unified understanding of its norms. So, on September 14, 2009, the government of the state gave the authority to issue the necessary clarifications to the Ministry of Labor regarding the payment of insurance premiums to the Pension Fund and the Social Insurance Fund, as well as the Ministry of Labor, in agreement with the Ministry of Health, regarding the payment of insurance premiums to the FFOMS.

Russian legislation on insurance premiums

The basic law that regulates the procedure for insurance contributions to extra-budgetary funds (PFR, FSS and FFOMS) is Federal Law No. 212 of July 24, 2009. And Article 9 of this law provides information on payments to individuals from whom insurance premiums are not collected. The amounts of payments in favor of individuals and other remunerations provided for in Article 7, calculated for a certain period by payers of contributions, in addition to those amounts specified in Article 8 of the same law, determine the basis for calculating insurance premiums.

Specifically to clarify controversial issues, in 2014 a letter from the Ministry of Labor and Social Protection of the Russian Federation No. 17-3/B-13 dated January 20, 2014 was issued. to understand the determination of the taxable base for insurance premiums. According to the edition of Federal Law No. 212, paragraph 1, Article 7, which was in force in 2010, for payers of insurance contributions that made payments to individuals, the object of collection of insurance premiums were payments and other remunerations that were accrued to individuals under employment contracts. That is, those payments and remunerations that were not provided for in employment contracts were not subject to mandatory insurance payments in 2010.

Further, Federal Law No. 339 of December 8, 2010, from January 1, 2011, amendments were made to Article 7. Payers of insurance premiums who make deductions and other payments to individuals should consider payments and other deductions accrued to individuals within the framework of the employment relationship as the object for collecting insurance premiums. Therefore, since 2011, insurance premiums have been levied on all payments to employees in kind and in cash, which are made by employers in accordance with labor relations. The presence or absence of such provisions on payments in employment contracts does not matter. The very presence of such participation between the employer and the employee is important. The exceptions were the amounts specified in Article 9 of Federal Law No. 212.

Thus, the Ministry of Labor has established which payments are subject to insurance contributions. Since 2011, payments to employees made under labor relations must be levied on insurance contributions in accordance with the generally established procedure to non-budgetary state funds. These contributions include partial monetary compensation for dental services, tourist vouchers for employees, for visits by employees and their minor children to health groups, for the maintenance of children in preschools, as well as financial assistance to employees who have dependent children with disabilities, single parents that raise children in single-parent families.

Table: Payments to individuals who are subject to insurance premiums
Letter from the Ministry of Labor Explanation
No. 17 4/B-54 dated 02/17/2014 The amount of average earnings for a donor employee for the number of days of blood donation and days of rest. In Art. 186 of the Labor Code of the Russian Federation states that payment of average earnings to a donor employee for the days of the procedure and further rest in connection with this is subject to an insurance premium.
No. 17 3/OOG-330 dated 05/05/2014 The general director of the organization, provided that he is the only founder. Federal Law No. 167, 255, 326 state that the heads of organizations - the only founders and owners of property - are insured persons under the necessary types of insurance.
No. 17 3/B-100 dated 03/11/2014 An employee whose work is carried out on the road has a traveling or rotational status. Art. 168.1 and 302 of the Labor Code of the Russian Federation does not provide for the organization of payment of the cost of food to an employee whose activities are carried out on the road, traveling or on a rotational basis.
No. 17 4/B-158 dated 04/17/2014 Payment for parking a car that belongs to an employee of the organization. The organization does not use a car in its activities. Art. 9 of Federal Law No. 212 is not aimed at paying for parking of an employee’s personal car.
No. 17 4/OOG-367 dated 05/13/2014 Reimbursement to the employee of the cost of travel on public transport from the place of residence to the workplace and back. Art. 9 of Federal Law No. 212 does not include payment in the form of reimbursement of the cost of travel on public transport from the place of residence to work and back.
No. 17 3/B-92 dated 02/26/2014, No. 17 3/B-82 dated 02/26/2014 An employee for using a vehicle that belongs to him under a power of attorney for business purposes. Art. 185 of the Civil Code of the Russian Federation and 188 of the Labor Code of the Russian Federation does not imply expenses for the employee by the employer, which is associated with the use of his property that is not owned by right of ownership. Compensation paid to an employee for the use of his personal car is not subject to insurance payments if the use is related to the performance of work duties. Property transferred by power of attorney is not the property of the person who received the power of attorney, which means it is not personal property.
Table: Payments to individuals who are not subject to insurance premiums
Letter from the Ministry of Labor Type of payment in favor of an individual Explanation
No. 17 4/OOG-200 dated 03/26/2014 Remuneration for members of the Board of Directors of the JSC/ Members of the board of directors receive their remuneration based on a meeting of all shareholders, and not according to employment agreements or contracts for the performance of work or services.
No. 17 3/B-80 dated 02/26/2014 Payments to individuals who have a contract with an organization related to the costs of travel to the designated place of work and accommodation in this place. In Art. 9 of Federal Law No. 212 states that payments to individuals by a legal entity related to the person’s expenses in the provision of services or performance of work under civil contracts are not burdened with insurance payments. If there is a contract, compensation for costs is aimed at repaying the contractor’s expenses that were necessary to complete the work.
No. 17 3/OOG-82 dated 02/18/2014 Partial payment for vouchers to a health resort for children of enterprise employees. The child is an individual and not an employee of the enterprise.
No. 17 4/B-54 dated 02/17/2014 The amount of monetary benefit that arose as a result of savings on interest when using an interest-free loan, which was received from the employer. Clause 3 art. 7 of Federal Law No. 212 states that payments to an individual under an agreement, the subject of which is the transfer of ownership of property, are not subject to insurance premiums. According to the Civil Code, under a property loan agreement, one party transfers personal money or things to the other party, the second party undertakes to return to the first party an equal amount of other things of the same quality and type or money.

Let's summarize:

From the table below you can conclude which payments are subject to insurance premiums. In general, insurance payments cover payments to employees, including compensation for food, travel and others. Remuneration to members of the board of directors of a joint-stock company, payments to individuals who are not employees of the organization, and the amount of benefit from savings on interest for the use by an employee of an interest-free loan that was received from the employer do not need to be subject to insurance premiums.

See also:

They are required to be paid by organizations that accrue certain payments in favor of their employees. In addition, these fees are paid by individual entrepreneurs, lawyers and notaries engaged in private practice.

Payments subject to contributions

The object of taxation of insurance premiums is determined by Article 7 of the Federal Law of July 24, 2009 N 212-FZ (hereinafter referred to as Law N 212-FZ). Under this article, contributions, in particular, apply to payments and other remuneration accrued in favor of individuals within the framework of labor relations and civil contracts, the subject of which is the performance of work and the provision of services. In addition, contributions are calculated from payments under copyright contracts, agreements on the alienation of the exclusive right to works of science, literature, art, publishing license agreements, license agreements on granting the right to use these works.

Thus, the object of taxation of contributions may include, in particular:

Amounts of remuneration accrued by the organization for the performance of labor duties by employees (based on official salaries, daily or hourly tariff rates, piece rates), as well as for the performance of work or provision of services;

Production bonuses, remunerations, additional payments and allowances (for work at night, holidays or weekends, length of service, work in difficult, harmful or dangerous conditions, etc.), provided for by employment contracts or regulations on remuneration;

Other payments accrued in favor of the organization’s employees (for example, payment for the cost of accommodation on a business trip, not supported by documents) (*).

(*) letter from the Ministry of Health and Social Development of Russia dated 06.08.2010 N 2538-19.

Please note that contributions are also accrued for those payments that are not specified in employment contracts with employees or in the regulations on remuneration adopted by the organization. If certain payments are accrued by an organization to employees within the framework of labor relations, then they are subject to contributions.

Thus, contributions are charged on virtually any payments in favor of employees, with the exception of those that are directly named in Law N 212-FZ as not subject to contributions. When calculating the base for calculating insurance premiums, there is no need to classify payments that are taken into account and excluded when determining taxable profit. It doesn't matter at this time.

Payments not subject to contributions

Payments accrued (*) are not considered subject to contribution taxation:

In favor of individuals - foreign citizens and stateless persons under employment contracts concluded with a Russian organization by persons working in its separate division located outside the territory of Russia;

In favor of foreigners and stateless persons in connection with their activities outside the territory of Russia within the framework of civil contracts, the subject of which is the performance of work and the provision of services.

A number of payments are not subject to contributions, regardless of whose benefit they are accrued. Such payments are specified in Article 9 of Law No. 212-FZ. Their list given in this article is exhaustive and is not subject to broad interpretation. Thus, contributions are not calculated, in particular:

For various types of state benefits, including those paid at the expense of the Social Insurance Fund of the Russian Federation (for example, for temporary disability, pregnancy and childbirth, at the birth of a child, a monthly allowance for the period of parental leave until the child reaches age one and a half years, etc.);

For all types of compensation payments established by current legislation (within the limits of the norms) and related, in particular, to compensation for harm caused by injury or other damage for unused vacation; reimbursement of expenses for professional training, retraining or; monetary compensation for the cost of milk or other equivalent food products; the amount of compensation paid to an employee for the use of personal property (transport, mobile phone), if the use of this property is related to the performance of his job duties (traveling nature of work, official purposes) in the amount determined by agreement of the parties;

For one-time assistance accrued to employees in connection with a natural disaster or other emergency to compensate them for material damage or harm to health; in connection with a terrorist act that occurred on Russian territory; for one-time assistance accrued to employees in connection with the death of a family member;

To reimburse the costs of paying interest on loans and credits for the purchase or construction of residential premises.

Some payments or income are subject to contributions up to a certain amount. In particular, the following are exempt from contributions:

One-time financial assistance paid to an employee upon the birth or adoption of a child, up to 50,000 rubles for each child born (adopted);

The amount of contributions paid for an employee in accordance with the Federal Law “On additional insurance contributions for the funded part of the labor pension and state support for the formation of pension savings”, within the limits of 12,000 rubles per year;

Amounts of financial assistance not exceeding 4,000 rubles per year;

Daily allowance paid when an employee is sent on a business trip, within the limits established by the organization itself in local regulations (*).

(*) letters from the Ministry of Health and Social Development of Russia dated August 6, 2010 N 2538-19, FSS of Russia dated November 17, 2011 N 14-03-11/08-13985

Example

During the year, an employee of the Ivanov organization received 309,000 rubles, including:

Salary in the amount of 216,000 rubles;

Financial assistance in connection with a fire in the apartment, confirmed by a certificate from the fire service, in the amount of 22,000 rubles;

Financial assistance for vacation in the amount of 11,000 rubles;

A one-time payment in connection with the birth of a child in the amount of 60,000 rubles.

Salaries are subject to compulsory social insurance contributions in full (RUB 216,000).

Financial assistance paid in connection with a fire is not subject to contributions in the full amount (RUB 22,000).

Financial assistance for vacation is not subject to contributions only up to 4,000 rubles. The excess amount is paid according to the general procedure. This amount will be: 11,000 - 4,000 = 7,000 rubles.

A one-time payment accrued in connection with the birth of a child is not subject to contributions up to RUB 50,000. Therefore, they are calculated from the amount:

60,000 - 50,000 = 10,000 rubles.

Thus, contributions are calculated from payments to Ivanov in the amount of:

216,000 + 7000 + 10,000 = 233,000 rub.

Contributions to the Social Insurance Fund of the Russian Federation are not accrued for certain payments to an employee under civil contracts, the subject of which is the performance of work or the provision of services. They are also not paid for remunerations accrued under copyright contracts; on the alienation of the exclusive right to works of science, literature, and art; publishing license agreement; license agreement granting the right to use works of science, literature, art (*).

In addition, when calculating compulsory social insurance contributions to the Pension Fund and the Compulsory Medical Insurance Fund, payments under the above-mentioned “creative” contracts can be reduced by the amount of actually incurred and documented expenses associated with the extraction of such income. This is an analogue of the professional deduction provided when calculating personal income tax. If the specified expenses cannot be confirmed by documents, they are accepted for deduction in the amounts indicated in the table.

Subject of the agreement

Amount of deduction (as a percentage of the amount of accrued income)

Creation of literary works

Creation of artistic and graphic works, photographs for printing, works of architecture and design

Creation of works of sculpture, monumental and decorative painting, decorative and applied art, easel painting, theatrical and film set art and graphics, made in various techniques

Creation of audiovisual works (video, television and films)

Creation of musical works: musical stage works (operas, ballets, musical comedies), symphonic, choral, chamber works, works for brass band, original music for film, television and video films and theatrical productions

Creation of other musical works

Performance of works of literature and art

Creation of scientific works and developments

Use of discoveries, inventions and creation of industrial designs (to the amount of income received during the first 2 years of use)

If the deduction is provided as a percentage of income, there is no need to document the expenses associated with its receipt. At the same time, simultaneous provision of a deduction both in the amount of expenses for the creation (use) of a particular work (discovery, invention, industrial design) and as a percentage of income is not allowed (*).

(*) part 8 art. 8 of Law No. 212-FZ.

Example

The employee of the organization, Ivanov, has a salary of 18,000 rubles. In January, in addition to his salary, he was accrued income under a contract for the creation of a literary work. Amount of income - 23,000 rubles.

Situation 1

Ivanov applied for a deduction in the amount of expenses incurred to create the work. The amount of expenses, confirmed by documents, amounted to 9,000 rubles. Accordingly, contributions will be taxed on Ivanov’s income in the amount of:

18,000 + 23,000 - 9000 = 32,000 rub.

At the same time, from payments under the contract for the creation of a literary work, contributions are paid only to the Pension Fund of the Russian Federation and to the Compulsory Medical Insurance Fund. Contributions to the Social Insurance Fund of the Russian Federation are not charged from them.

Situation 2

The costs associated with generating income for the creation of a literary work are not documented. Ivanov applied for a deduction in the amount of 20% of the amount of income.

The deduction amount due to Ivanov will be:

23,000 rub. x 20% = 4600 rub.

The total amount of Ivanov’s income subject to contributions will be:

18,000 + 23,000 - 4600 = 36,400 rub.

As in situation 1, payments under a contract for the creation of a literary work pay contributions only to the Pension Fund of the Russian Federation and to the Compulsory Medical Insurance Fund. Contributions to the Social Insurance Fund of the Russian Federation are not charged from them.

In addition, we note that if certain payments are accrued in favor of third parties with whom the organization does not have labor or civil relations (for example, financial assistance to veterans who do not work for the organization, payments to the heads of counterparty companies, etc.) , then no contributions are paid from these amounts (*).

(*) letters from the Ministry of Health and Social Development of Russia dated August 12, 2010 N 2622-19, Pension Fund dated October 18, 2010 N 30-21/10970.

Based on materials from the reference book "Salaries and other payments to employees"
(edited by V. Vereshchaki)