Rules for the calculation of insurance premiums. The procedure for calculating and paying insurance premiums

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PRACTICAL WORK

PROCEDURE FOR CALCULATION AND PAYMENT OF INSURANCE PREMIUM

Theoretical task. The procedure for calculating and paying insurance premiums to the Pension Fund of the Russian Federation, the FSS of the Russian Federation, the Compulsory Medical Insurance Fund of the Russian Federation

Accrual and payment is regulated by the Federal Law of July 24, 2009 No. 212-FZ “On insurance contributions to the pension fund, social insurance fund, federal compulsory medical insurance fund”.

Control for the correctness of the calculation, completeness and timeliness of payment (transfer) of insurance premiums to state non-budgetary funds, the following is carried out:

- Pension Fund RF and its territorial bodies in respect of insurance premiums for compulsory pension insurance paid to the Pension Fund of the Russian Federation, and insurance premiums for compulsory health insurance paid to the Federal Compulsory Medical Insurance Fund

- Social Insurance Fund RF and its territorial bodies in respect of insurance premiums for compulsory social insurance in case of temporary disability and in connection with motherhood, paid to the Social Insurance Fund of the Russian Federation.

Calculation procedure, procedure and terms of payment.

The amount of insurance premiums is calculated and paid by payers separately to each state extra-budgetary fund.

During the settlement (reporting) period following the results of each calendar month, payers of insurance premiums calculate monthly mandatory payments on insurance premiums, based on the amount of payments and other remuneration accrued from the beginning of the billing period until the end of the corresponding calendar month, and the rates of insurance premiums, minus amounts of monthly mandatory payments calculated from the beginning of the billing period to the previous calendar month inclusive.

During the billing period, the policyholder pays insurance premiums in the form of monthly mandatory payments.

The monthly obligatory payment is payable no later than the 15th day of the calendar month following the calendar month for which the monthly obligatory payment is charged.

Payers of insurance premiums are required to keep records of the amounts of accrued payments, the amounts of insurance premiums related to them, in respect of each individual in whose favor payments were made.

The amount of insurance premiums to be transferred to the relevant state non-budgetary funds is determined in full rubles.

Payers of insurance premiums :

1. Payers of insurance premiums are insurers determined in accordance with federal laws on specific types of compulsory social insurance, which include:

1) persons making payments and other remuneration to individuals:

a) organizations;

b) individual entrepreneurs;

c) individuals who are not recognized as individual entrepreneurs;

2) individual entrepreneurs, lawyers, notaries engaged in private practice (hereinafter referred to as payers of insurance premiums who do not make payments and other remuneration to individuals), unless otherwise provided for in the federal law on a specific type of compulsory social insurance.

2. Federal laws on specific types of compulsory social insurance may establish other categories of insurers who are payers of insurance premiums.

3. If the payer of insurance premiums belongs simultaneously to several categories of payers of insurance premiums specified in Part 1 of this Article or in the federal law on a specific type of compulsory social insurance, he shall calculate and pay insurance premiums for each reason.

The object of taxation of insurance premiums for those who make payments to individuals.

For different categories of payers, different objects of taxation are established. Consider the rules for calculating and paying insurance premiums for organizations and entrepreneurs making payments to individuals.

Object of taxation for organizations and individual entrepreneursleth.

In accordance with Part 1 of Article 7 of Law No. 212-FZ, payments and other remuneration accrued in favor of individuals are recognized as the object of taxation of insurance premiums for organizations and individual entrepreneurs:

under employment contracts;

civil law contracts, the subject of which is the performance of work and the provision of services (with the exception of remuneration paid to individual entrepreneurs, lawyers, notaries engaged in private practice);

licensing agreements on granting the right to use a work of science, literature, art.

What does not apply to the objects of taxation of insurance premiums.

According to part 3 of article 7 of Law No. 212-FZ, payments and remuneration made within the framework of:

contracts of a civil law nature, the subject of which is the transfer of ownership or other real rights to property (property rights);

contracts related to the transfer of property (property rights) for use, with the exception of copyright contracts, contracts for the alienation of the exclusive right to works of science, literature, art, publishing license agreements, license agreements for granting the right to use a work of science, literature, art.

Base for calculating insurance premiums and non-taxable amounts .

Taxable payments and features of their accounting .

Cash payments. For organizations and individual entrepreneurs, the basis for calculating insurance premiums is determined as the amount of payments and other remuneration accrued for the billing period in favor of individuals (Part 1, Article 8 of Law No. 212-FZ).

Natural wages. Remuneration in kind is accounted for as the cost of goods (works, services) on the day they are issued (implemented). When calculating the cost, the prices indicated by the parties to the contract are applied, and in case of state regulation of prices (tariffs), state regulated retail prices are applied. At the same time, the cost of goods (works, services) includes the corresponding amount of VAT, and for excisable goods, the amount of excises (part 6, article 8 of Law No. 212-FZ).

Minus expenses. In a special order, the following payments are taken into account in the taxable base:

agreements on the alienation of the exclusive right to works of science, literature, art;

publishing license agreements;

agreements on granting the right to use a work of science, literature, art.

In this case, the amount of payments and other remuneration is determined as the amount of income received under one of such contracts, reduced by the amount of actually incurred and documented expenses.

According to Part 8 of Article 8 of Law No. 212-FZ, when determining the basis for calculating insurance premiums, documented expenses cannot be taken into account simultaneously with expenses within the established norm. That is, they are taken into account either in amounts confirmed by primary documents, or determined by the standard.

Amounts not subject to insurance premiums for payers of insurance premiums making payments and other remuneration to individuals :

1) state benefits paid in accordance with the legislation of the Russian Federation, legislative acts of the constituent entities of the Russian Federation, decisions of representative bodies of local self-government, including unemployment benefits, as well as benefits and other types of compulsory insurance coverage for compulsory social insurance;

2) all types of compensation payments established by the legislation of the Russian Federation, legislative acts of the constituent entities of the Russian Federation, decisions of representative bodies of local self-government (within the limits established in accordance with the legislation of the Russian Federation), related to:

a) with compensation for harm caused by injury or other damage to health;

b) with free provision of residential premises, payment for residential premises and utilities, food and products, fuel or appropriate monetary compensation;

c) with the payment of the cost and (or) the issuance of the due allowance in kind, as well as with the payment of monetary funds in return for this allowance;

d) with payment for the cost of food, sports equipment, equipment, sports and dress uniforms received by athletes and employees of physical culture and sports organizations for the training process and participation in sports competitions, as well as sports judges for participating in sports competitions;

(as amended by Federal Law No. 276-FZ of November 25, 2009)

e) with the dismissal of employees, with the exception of compensation for unused vacation;

f) with reimbursement of expenses for professional training, retraining and advanced training of employees;

g) with the expenses of an individual in connection with the performance of work, the provision of services under civil law contracts;

h) with the employment of employees dismissed in connection with the implementation of measures to reduce the number or staff, reorganization or liquidation of the organization, in connection with the termination of activities by individuals as individual entrepreneurs, the termination of powers of notaries engaged in private practice, and the termination of the status of a lawyer, as well as in connection with the termination of activities by other individuals whose professional activities in accordance with federal laws are subject to state registration and (or) licensing;

i) with the performance of labor duties by an individual, including in connection with moving to work in another locality, with the exception of:

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

payments in foreign currency instead of daily allowances made in accordance with the legislation of the Russian Federation by Russian shipping companies to crew members of ships of foreign navigation, as well as payments in foreign currency to the personnel of the crews of Russian aircraft operating international flights;

3) the amount of one-time financial assistance provided by payers of insurance premiums:

a) individuals in connection with a natural disaster or other emergency in order to compensate for material damage caused to them or harm to their health, as well as individuals affected by terrorist acts on the territory of the Russian Federation;

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

c) to employees (parents, adoptive parents, guardians) at birth (adoption (adoption) of a child, paid within the first year after birth (adoption), but not more than 50,000 rubles for each child;

4) income (except for wages of workers) received by members of duly registered family (tribal) communities of indigenous peoples of the North from the sale of products obtained as a result of their traditional types of trade;

5) the amount of insurance payments (contributions) for compulsory insurance of employees carried out by the payer of insurance contributions in the manner established by the legislation of the Russian Federation, the amount of payments (contributions) of the payer of insurance contributions under contracts of voluntary personal insurance of employees concluded for a period of at least one year, providing for payment by insurers of medical expenses of these insured persons, the amounts of payments (contributions) of the payer of insurance premiums under contracts for the provision of medical services to employees concluded for a period of at least one year with medical organizations that have licenses for the provision of medical services issued in accordance with the legislation of the Russian Federation, the amounts payments (contributions) of the payer of insurance premiums under contracts of voluntary personal insurance of employees, concluded exclusively in the event of the death of the insured person and (or) harm to the health of the insured person, as well as the amount of pension contributions of the payer of insurance premiums under contracts of non-state pension provision;

6) employer's contributions paid by the payer of insurance premiums in accordance with the Federal Law of April 30, 2008 N 56-FZ "On additional insurance premiums for the funded part of the labor pension and state support for the formation of pension savings", in the amount of paid contributions, but not more than 12 000 rubles per year for each employee in whose favor the employer's contributions were paid;

7) the cost of travel of employees and members of their families to the place of vacation and back, paid by the payer of insurance premiums to persons working and living in the regions of the Far North and equivalent areas, in accordance with the legislation of the Russian Federation, labor contracts and (or) collective agreements . In the event of a vacation by the said persons outside the territory of the Russian Federation, the cost of travel or flight at tariffs calculated from the place of departure to the checkpoint across the State Border of the Russian Federation, including the cost of carrying baggage weighing up to 30 kilograms, is not subject to insurance premiums;

8) amounts paid to individuals by election commissions, referendum commissions, as well as from the election funds of candidates for the position of the President of the Russian Federation, candidates for deputies of the legislative (representative) body of state power of a constituent entity of the Russian Federation, candidates for a position in another state body of a constituent entity of the Russian Federation provided for by the constitution, the charter of the subject of the Russian Federation, elected directly by citizens, candidates for deputies of the representative body of the municipality, candidates for the position of head of the municipality, for another position provided for by the charter of the municipality and replaced through direct elections, electoral funds of electoral associations, electoral funds of regional branches of political parties that are not electoral associations, from the funds of the referendum funds of the initiative group for holding a referendum of the Russian Federation, a referendum of a constituent entity of the Russian Federation, a local referendum, an initiative campaign group for a referendum of the Russian Federation, other groups of participants in a referendum of a constituent entity of the Russian Federation, a local referendum for the performance by these persons works directly related to the conduct of election campaigns, referendum campaigns;

9) the cost of uniforms and uniforms issued to employees in accordance with the legislation of the Russian Federation, as well as civil servants of federal government bodies free of charge or with partial payment and remaining in their personal permanent use;

10) the cost of travel benefits provided by the legislation of the Russian Federation to certain categories of employees;

11) the amount of material assistance provided by employers to their employees, not exceeding 4,000 rubles per employee for the billing period;

12) the amount of tuition fees for basic and additional professional educational programs, including for vocational training and retraining of employees;

13) amounts paid by organizations (individual entrepreneurs) to their employees to reimburse the costs of paying interest on loans (credits) for the acquisition and (or) construction of residential premises;

14) the amount of monetary allowance, food and clothing support and other payments received by military personnel, private and commanding officers of the internal affairs bodies of the Russian Federation, the federal fire service, officers of the federal courier communications, employees of institutions and bodies of the penitentiary system, customs authorities of the Russian Federation and bodies for control over the circulation of narcotic drugs and psychotropic substances with special ranks in connection with the performance of military service duties and service in these bodies in accordance with the legislation of the Russian Federation;

15) the amounts of payments and other remuneration under labor contracts and civil law contracts, including contracts of author's order in favor of foreign citizens and stateless persons temporarily staying on the territory of the Russian Federation.

2. When payers of insurance premiums pay expenses for business trips of employees both within the territory of the Russian Federation and outside the territory of the Russian Federation, daily allowances, as well as actually incurred and documented targeted expenses for travel to and from the destination, fees are not subject to insurance premiums. for airport services, commission fees, expenses for travel to the airport or train station at the points of departure, destination or transfers, for baggage transportation, expenses for renting accommodation, expenses for paying for communication services, fees for issuing (receipt) and registering an official foreign passport , fees for the issuance (receipt) of visas, as well as the costs of exchanging cash currency or a check in a bank for cash foreign currency. In case of failure to submit documents confirming the payment of expenses for renting a dwelling, the amounts of such expenses are exempted from taxation of insurance premiums within the limits established in accordance with the legislation of the Russian Federation. A similar procedure for taxing insurance premiums applies to payments made by individuals who are in the power (administrative) subordination of the organization, as well as members of the board of directors or any similar body of the company arriving to participate in a meeting of the board of directors, board or other similar body of this company.

Billing period for insurance premiums, a calendar year is recognized. Reporting periods are the first quarter, six months, nine months of a calendar year, a calendar year.

Insurance premium rate- the amount of the insurance premium per unit of measurement of the base for calculating insurance premiums.

1) Pension Fund of the Russian Federation - 22% (for persons born in 1966 and older - only the insurance part of 22%, for persons born in 1967 and younger - the insurance part of 16% and funded 6%) (if the total income of the employee exceeds for the entire year 512,000 then you need to pay an additional 10% to the FIU)

2) FSS RF - 2.9%

Privileges: reduced rates of insurance contributions for 2012 are provided for certain categories of payers (only for payments within the limits of 512,000 rubles per year, for each employee).

Payers of insurance premiums are obliged to pay insurance premiums in a timely manner and in full. In case of non-payment or incomplete payment of insurance premiums within the established period, penalty arrears in insurance premiums. calculation payment of the insurance premium

Bodies of control over the payment of insurance premiums carry out the following types of inspections of payers of insurance premiums:

1) desk audit;

2) field check.

II. Answers to test questions.

1. Personal Income Tax

A) federal

b) regional

c) local

2. In relation to dividends from equity participation in the activities of the organization, the personal income tax rate is set at the rate of:

3. Determine the personal income tax for January, if the salary was - 12567, the employee has 1 child. Calculation lead.

V) 1452 (12567-1400)* 13%

4. The taxpayer has the right to switch to the simplified tax system if the average number of his employees does not exceed:

a) 150 people;

b) 250 people;

V) 100 people

5. The legislation of the Russian Federation on taxes and fees consists of:

A) Tax Code of the Russian Federation and federal laws on taxes and fees adopted in accordance with it;

b) federal laws and laws of subjects of the Russian Federation on taxes and fees;

c) federal laws, Decrees of the President of the Russian Federation and Decrees of the Government of the Russian Federation.

III. Practical task.The solution of the problem.

Conditions of the problem:

Calculate taxes and insurance premiums, draw up documents for their transfer to the budget, reflect these operations in accounting.

Firm LLC "Mir", Kirov, st. Radishcheva, 24, the company applies a simplified taxation system, the object of taxation is income reduced by the amount of expenses.

1. The amount of revenue for the month amounted to 1,677,046.76 rubles, the total amount of expenses incurred was 1,198,791.32 rubles.

2. On May 26 last year, the enterprise purchased a passenger car with an engine capacity of 110 hp.

3. The land plot used for production purposes is listed on the balance sheet, the cadastral value of the plot is 210,000 rubles.

4. Calculate personal income tax and insurance premiums for January according to the following data:

Surname I.O.	Salary accrued, rub.	Vacation pay, rub.	Financial assistance, rub.	Benefit for temporary disability, rub.	Number of children
Lukina T.A.
Kotova T.V.
Ivanova S.S.
Zaitseva N. I.
Konev A.V.

When compiling payment documents, fill in the missing details yourself.

The solution of the problem:

(1677046.76-1198791.32)*15%=71738 rubles

Dt 99 / Kt 68 - USN tax is charged

Dt 68 / Kt 51 - tax is transferred

110 hp*20 rubles/12 months* 8 months = 1467 rubles

Dt 26 / Kt 68 - transport tax has been charged

Dt 68 / Kt 51 - tax is transferred

210000 * 1.5% = 3150 rubles

Dt 26 / Kt 68 - land tax accrued

Dt 68 / Kt 51 - listed

Lukina T. A.

[(21890.43 + 500) - 2800]* 13%= 2547 rubles

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The procedure for calculating and paying insurance premiums in 2019

During the billing period following the results of each calendar month, payers calculate and pay insurance premiums based on the basis for calculating insurance premiums from the beginning of the billing period until the end of the corresponding calendar month and the rates of insurance premiums minus the amounts of insurance premiums calculated from the beginning of the billing period to the previous calendar month. month inclusive.
The amount of insurance premiums for compulsory social insurance (OSS) is reduced by the amount of expenses incurred by them for the payment of insurance coverage for the specified type of OSS in accordance with the legislation of Russia.
The amount of insurance premiums calculated for payment for a calendar month is payable no later than the 15th day of the next calendar month.
Payers are required to keep records of the amounts of accrued payments and other remuneration, the amounts of insurance premiums related to them, in respect of each individual in whose favor payments were made.
The amount of insurance premiums to be transferred is calculated in rubles and kopecks.
The amount of insurance premiums is calculated and paid by the payers of insurance premiums specified in subparagraph 1 of paragraph 1 of Article 419 of the Tax Code, separately in relation to insurance premiums for mandatory pension insurance, insurance premiums for compulsory social insurance in case of temporary disability and in connection with motherhood, insurance premiums for compulsory health insurance.

The maximum base for calculating insurance premiums in 2019

Until a certain point, the rule works: the higher the salary of employees, the greater the amount of contributions and, consequently, the tax burden on the employer.

In order to reduce the costs of business entities for compulsory insurance, provided that the established limit is exceeded, the Tax Code of the Russian Federation provides for a reduction in tariffs (regression). This encourages employers not to hide the real level of wages of their employees.

The established limit value of the base for calculating insurance premiums is subject to annual indexation:

for social insurance (OSS), in case of temporary disability and in connection with maternity, the base is indexed based on the growth of the average wage in the Russian Federation.
for pension insurance (PSI), the value of the base is set taking into account the size of the average wage in the Russian Federation, increased by 12 times, and the multiplying factor applied to it.

Decree of the Government of the Russian Federation of November 28, 2018 N 1426 “On the maximum value of the base for calculating insurance premiums for compulsory social insurance in case of temporary disability and in connection with motherhood and for compulsory pension insurance from January 1, 2019.”

In accordance with paragraph 6 of Article 421 of the Tax Code of the Russian Federation, the Government of the Russian Federation
p o s t a n o v l i e t:

1. Establish that for payers of insurance premiums specified in subparagraph 1 of paragraph 1 of Article 419 of the Tax Code of the Russian Federation, the maximum base for calculating insurance premiums:

for compulsory social insurance in case of temporary disability and in connection with motherhood is subject to indexation from January 1, 2019 in 1,061 times, taking into account the growth of the average wage in the Russian Federation and amounts to an amount in respect of each individual not exceeding 865 000 rubles on an accrual basis from January 1, 2019;
for compulsory pension insurance, taking into account the average wage in the Russian Federation for 2019, increased by 12 times, and the multiplying factor applied to it, established by paragraph 5 of Article 421 of the Tax Code of the Russian Federation for 2019 in the amount of 2,1 , is in relation to each individual an amount not exceeding 1 150 000 rubles on an accrual basis from January 1, 2019

Prime Minister
Russian Federation
D.Medvedev

2019: Limit base, types of insurance, rates

2018: Limit base, types of insurance, rates

Calculation of contributions in excess of the marginal base in 2019

If the total level of the employee's wages (the maximum value of the base) established for the current year (on an accrual basis from the beginning of the year) is exceeded, the current rates of insurance premiums 22% - in the PFR and 2.9% - in the FSS decrease and amount to 10% and 0%, respectively (for amounts above the above level).

Additional rates of insurance premiums for compulsory pension insurance

For certain categories of payers, in respect of payments and other remuneration in favor of individuals employed in certain types of work, an additional rate of insurance premiums for compulsory pension insurance is applied.

* For payers specified in paragraphs 1 and 2 of Art. 428 of the Tax Code of the Russian Federation, depending on the class of working conditions established by the results of a special assessment of working conditions carried out in the manner prescribed by the legislation of the Russian Federation, the following additional rates of insurance premiums for compulsory pension insurance are applied:

Working condition class	Subclass of working conditions	Additional insurance premium rate
Dangerous	4	8.0 percent
Harmful	3.4	7.0 percent
	3.3	6.0 percent
	3.2	4.0 percent
	3.1	2.0 percent
Permissible	2	0.0 percent
Optimal	1	0.0 percent.

Fixed amount of insurance premiums in 2019 (for themselves) for the self-employed population who does not make payments to individuals

From January 1, 2019, a new procedure for paying fixed payments to individual entrepreneurs (for oneself) is in effect. At the same time, the format of payment by the entrepreneur of insurance premiums depends on whether the Entrepreneur is an employer. If an individual entrepreneur does not use the labor of hired workers, then a fixed amount of insurance premiums is applied for him.

In accordance with the legislation for 2019, the IP pays:

In the FIU - 26,545 rubles. + 1% from IP income over 300,000 rubles. (total payment is limited by the limit of 212,360 rubles)
In the FOMS - 5,840 rubles.

The amount of insurance premiums paid by payers who do not make payments and other remuneration to individuals, as well as the procedure for calculating the amount of contributions, is established by Article 430 of the Tax Code of the Russian Federation. Tariffs for entrepreneurs for 2019 are the same (26 and 5.1%). The procedure for calculating the additional contribution (1% of the amount of income exceeding 300,000 rubles).

Amounts of individual entrepreneur contributions and terms of their payment in 2019

The procedure for paying insurance premiums in a fixed amount in 2019 (for individual entrepreneurs, "for oneself")

The contributions of an individual entrepreneur working without involved personnel are determined in accordance with the requirements of Art. 420 of the Tax Code of the Russian Federation. At the same time, reduced tariffs are not applied (only persons paying remuneration to other individuals have a benefit).

Thus, insurance premiums are paid by both individual entrepreneurs who have employees, and those who do not have them. At the same time, the amount of contributions for oneself does not depend on the availability of employees. Individual entrepreneurs - pensioners also pay fixed contributions.

If the entrepreneur has decided to stop his activity and deregister with the tax authority, then he must pay the contributions within 15 days from the date of deregistration. In this case, the amount of contributions will be adjusted in proportion to the hours worked in the calendar year.

Deadline for payment of fixed contributions

According to paragraph 2 of Art. 432 of the Tax Code of the Russian Federation, a fixed amount of contributions must be paid before the end of the calendar year. That is, no later than December 31, 2019.

The amount of insurance premiums for individual entrepreneurs in 2019 in excess of income

If for a calendar year the income of an entrepreneur turns out to be more than 300 thousand rubles, then in addition to contributions from the minimum wage, he must pay contributions to the OPS in the amount of 1% of the amount of income that exceeds 300,000. At the same time, the maximum amount of such contributions is limited. It cannot exceed the value: 8 x 26 545 rub. = 212,360 rubles.

Deadline for payment of 1% of IP income to the FIU

According to paragraph 2 of Art. 432 of the Tax Code of the Russian Federation, such contributions are paid before July 1 of the year following the reporting one. That is, contributions for 2019 must be paid no later than July 1.

Recipient of payments - the tax authority in which the individual entrepreneur is registered.

BCC in the payment document should indicate:

18210202140061110160 - for contributions to the OPS;
18210202103081013160 - for compulsory medical insurance contributions.

Calculation of insurance premiums document form and submission deadlines

In 2018, the Federal Tax Service of Russia plans to update the form for calculating insurance premiums

Deadlines for submitting the Calculation of insurance premiums

Payers submit the calculation of insurance premiums to the tax authority:

no later than the 30th day of the month following the settlement (reporting) period, to the tax authority at the location of the organization (and its separate subdivisions), as well as at the place of residence of an individual making payments and other remuneration to individuals.

Quarterly:

April 30- for the first quarter,
July 30- for the first half of the year
October 30- for 9 months,
January 30* - for the reporting year.
* year following the reporting year.

Reporting on contributions submitted to the Federal Tax Service of Russia in 2019

Deadlines for reporting to the FIU and the FSS and forms of reporting documents in 2019

Since 2017, the Federal Tax Service of Russia has been given the authority to administer insurance premiums. Wherein:

PFR - is authorized to keep a personalized record of insured persons.
FSS - pays benefits and administers injury reporting.

Reporting to the Pension Fund in 2019

Policyholders are required to provide information on the insurance experience of insured persons for 2018 no later than March 1, 2019.

Reporting to the Social Insurance Fund

The FSS provides information on compulsory social insurance against industrial accidents and occupational diseases (the form and format is prepared by the FSS).

Reporting to the Compulsory Medical Insurance Fund

Separate categories of policyholders report (according to special forms).

Insurance rates for compulsory social insurance (OSS) against accidents at work and occupational diseases

In 2019 and in the planned period of 2020 and 2021, insurance premiums for compulsory social insurance against industrial accidents and occupational diseases are paid by insurers in the manner and at the rates established by Federal Law No. 179-FZ of December 22, 2005 "On insurance tariffs for compulsory social insurance against accidents at work and occupational diseases for 2006.

For 2019 and 2021, 32 insurance tariffs (from 0.2 to 8.5 percent), differentiated by type of economic activity depending on the class of occupational risk, as well as benefits for their payment, have been retained.

Insurance rates for OCC against industrial accidents and occupational diseases are determined as a percentage of the accrued wages for all reasons (income) in accordance with the types of economic activity by occupational risk class.

OCC insurance rates for accidents and occupational diseases for 2019

Insurance rates for compulsory social insurance against accidents at work and occupational diseases are determined as a percentage of the amounts of payments and other remunerations that are accrued in favor of the insured within the framework of labor relations and civil law contracts and are included in the base for calculating insurance premiums for compulsory social insurance from industrial accidents and occupational diseases in accordance with Article 20 1 of the Federal Law of July 24, 1998 No. 125-FZ "On Compulsory Social Insurance against Industrial Accidents and Occupational Diseases" (Federal Law of July 24, 1998 No. 125- FZ).

CSC for contributions to social insurance against accidents and occupational diseases in 2019

KBK	Name
393 1 02 02050 07 1000 160	Insurance premiums for compulsory social insurance against accidents at work and occupational diseases (payment amount (recalculations, arrears and arrears on the corresponding payment, including the canceled one)
393 1 02 02050 07 2100 160	Insurance premiums for compulsory social insurance against industrial accidents and occupational diseases (penalties on the relevant payment)
393 1 02 02050 07 2200 160	Insurance premiums for compulsory social insurance against industrial accidents and occupational diseases (interest on the corresponding payment)
393 1 02 02050 07 3000 160	Insurance premiums for compulsory social insurance against accidents at work and occupational diseases (the amount of monetary penalties (fines) for the relevant payment in accordance with the legislation of the Russian Federation)
393 1 02 02050 07 4000 160	Insurance premiums for compulsory social insurance against industrial accidents and occupational diseases (other income)
393 1 02 02050 07 5000 160	Insurance contributions for compulsory social insurance against accidents at work and occupational diseases (payment of interest accrued on the amounts of excessively collected (paid) payments, as well as in case of violation of the terms of their return)

The procedure for confirming the main type of economic activity of the insured under OSS against accidents and occupational diseases

An annual confirmation of the main type of economic activity of the insured is necessary for the FSS to determine the risk class depending on the activity of the insured in order to establish an insurance rate for insurance against accidents and occupational diseases.

Annual confirmation of the main type of economic activity of the insurers - legal entities, as well as the types of economic activities of the insured's divisions, which are independent classification units, is necessary for the Social Insurance Fund of the Russian Federation to determine the occupational risk class of the type of economic activity that corresponds to the main type of economic activity of the insured (the insured's subdivision) , and the size of the insurance rate corresponding to this class for compulsory social insurance against accidents at work and occupational diseases.

The procedure for confirming the main type of economic activity of the insured for compulsory social insurance against industrial accidents and occupational diseases - a legal entity, as well as the types of economic activities of the insured's divisions, which are independent classification units, was approved by order of the Ministry of Health and Social Development of Russia dated January 31, 2006 No. 55 (as amended orders of the Ministry of Health and Social Development of Russia dated 08/01/2008 No. 376n, dated 06/22, 10/25/2011 No. 606n).

It should be noted that the main type of economic activity of the insured - an individual who employs persons subject to compulsory social insurance against industrial accidents and occupational diseases, must correspond to the main type of activity indicated in the Unified State Register of Individual Entrepreneurs (EGRIP). At the same time, annual confirmation by the insured of the main type of activity is not required.

In 2019, in order to confirm the main type of economic activity, insurers - legal entities submit the following documents to the regional office no later than April 15, 2019:

statement confirming the main type of economic activity,
certificate confirming the main type of economic activity,
a copy of the explanatory note to the balance sheet for 2017.

In these documents, the codes and their decoding by type of economic activity must comply with the new OKVED 2, a legal entity receives information about new codes from the Federal Tax Service.

Documents by the regional branch of the Fund are accepted in the form of an electronic document using a single Portal of state and municipal services

Registration of legal entities on the Portal of State and Municipal Services is free of charge.

Indexation of benefits for 2018 for citizens with children

From February 1, 2018, the indexation coefficient for payments, benefits and compensations to certain categories of beneficiaries is set at 1,025 .

The coefficient is applied to state benefits for citizens with children.

The following benefits increased by 2.5%:

up to 628.47 rubles. - when registering in the early stages of pregnancy,
up to RUB 16,759.09 - at the birth of a child.

The minimum monthly allowance for child care has also been indexed:

RUB 3,142.33 - for the first child (new minimum for those who were granted parental leave before January 1, 2018),
RUB 6,284.65 - for the second child (for all).

Decree of the Government of the Russian Federation of January 26, 2018 N 74 "On approval of the coefficient of indexation of payments, benefits and compensations in 2018".

Photo by Boris Maltsev, Kublog

From January 1, 2017, a new Chapter 34 "Insurance Contributions" of the Tax Code of the Russian Federation (introduced) comes into force, at the same time, "On Insurance Contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund" (hereinafter - Law No. 212-FZ). This article discusses the differences in the legal regulation of the calculation and payment of insurance premiums before and after January 1, 2017.

Payers of insurance premiums

The circle of payers of insurance premiums is defined in Art. 419 of the Tax Code of the Russian Federation. It, as before in Law No. 212-FZ, provides for two large categories - payers who make payments and other remuneration to individuals, and payers who do not make such payments.

At the same time, the procedure for registration has changed for the latter. As explained in, until January 1, 2017, registration with the tax authorities of individuals who are not individual entrepreneurs is carried out by the tax authority at the place of residence of the individual based on the information provided by the authorities named in paragraphs. 1-6 art. 85 of the Tax Code of the Russian Federation, or on the basis of an application of an individual (submitted to the tax authority at the place of residence of an individual).

From January 1, 2017, an application of an individual who is not an individual entrepreneur for registration with the tax authority at the place of residence (place of stay - if the individual does not have a place of residence on the territory of the Russian Federation) can be submitted to any tax authority.

In general, these provisions repeat those previously mentioned in Art. 5 of Law No. 212-FZ, the norms that determined the payers of insurance premiums.

The provision has also been retained that if a person belongs to several categories of payers of insurance premiums (i.e., simultaneously makes payments and other remuneration to individuals, and independently receives income), such a person is obliged to calculate and pay insurance premiums independently for each reason .

There is, however, one significant change, which consists in the fact that arbitration managers, appraisers, mediators and patent attorneys are now listed among the payers of insurance premiums.

At the same time, appraisers, mediators and patent attorneys from January 1, 2017 will become payers of insurance premiums for the first time, while in relation to arbitration managers, regarding the provisions of Art. 5 of Law No. 212-FZ, there was a position supported by the courts, according to which, for the purposes of compulsory pension insurance, as persons engaged in private practice, they were equated with individual entrepreneurs and were insurers (decree of the Arbitration Court of the North-Western District dated April 4, 2016 No. Ф07 -1264/2016 in case No. А56-33700/2015).

The object of taxation of insurance premiums

As before in Law No. 212-FZ, for organizations and individual entrepreneurs making payments and other remuneration to individuals, the object of taxation of insurance premiums will be (Article 420 of the Tax Code of the Russian Federation) payments within the framework of labor relations and under civil law contracts, the subject of which are the performance of works, the provision of services under contracts of an author's order in favor of the authors of works, as well as under 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 a work of science, literature, art, including including remuneration accrued by rights management organizations on a collective basis in favor of authors of works under agreements concluded with users.

For individuals who are not individual entrepreneurs and making payments and other remuneration to other individuals, the object is payments under employment contracts (contracts) and under civil law contracts, the subject of which is the performance of work, the provision of services in favor of individuals.

For payers who do not make payments and other remuneration to other individuals, a fixed amount is recognized as an object; at the same time, the Tax Code of the Russian Federation connects it with the minimum wage. The algorithm for calculating the appropriate size is given in Art. 430 of the Tax Code of the Russian Federation.

The list of payments that in any case are not recognized as the object of taxation of insurance premiums has not changed.

As explained in the letter of the Ministry of Health and Social Development of Russia dated March 23, 2010 No. 647-19, payments to employees that are not directly specified in employment contracts with them, nevertheless, are subject to insurance premiums as being made within the framework of labor relations between employees and the employer and therefore related to him employment contracts (with the exception of the amounts specified in Article 9 of Law No. 212-FZ).

These conclusions, by analogy, are also applicable to determining the object of taxation of insurance premiums after January 1, 2017.

In this regard, the object of taxation of insurance premiums includes all types of payments and other remunerations accrued (paid) by payers of insurance premiums in favor of individuals working under employment contracts, regardless of the presence or absence of an indication of these payments directly in the employment contract.

The Ministry of Health and Social Development of Russia pointed out that in a number of cases, insured individuals can perform a labor function in an organization and receive payment for work without concluding labor or civil law contracts with them for the performance of work, the provision of services (for example, state civil servants, municipal employees, persons filling state positions of the Russian Federation, a constituent entity of the Russian Federation, municipal positions on a permanent basis, members of production cooperatives).

Payments and other remuneration accrued by the organization in favor of individuals subject to compulsory social insurance, with which, in accordance with the law, neither labor nor civil law contracts are concluded, for the performance of their labor function, works, services, are subject to insurance premiums.

Payment of insurance premiums for the specified insured persons is carried out by those organizations that are insurers in relation to them: for example, for state civil servants - by state authorities in which they perform public service, for members of production cooperatives - by production cooperatives, for clergy - by religious organizations .

Payments made to such individuals by other organizations that are not in relevant legal relations with them are not subject to insurance premiums.

The list of amounts not subject to insurance premiums, given in Art. 422 of the Tax Code of the Russian Federation, is somewhat different from the list that was enshrined in Art. 9 of Law No. 212-FZ.

Thus, the new list does not include employer contributions paid in accordance with the legislation of the Russian Federation on additional social security for certain categories of employees who are not subject to insurance premiums until January 1, 2017.

Now the Tax Code of the Russian Federation contains a provision stating that when payers pay expenses for business trips of employees, per diems will not be subject to insurance premiums, only those provided for in paragraph 3 of Art. 217 of the Tax Code of the Russian Federation.

Previously, when paying expenses for business trips of employees, per diems were not subject to insurance premiums, regardless of the size.

From January 1, 2017, when an employer pays an employee for travel expenses both within the country and abroad, the income subject to insurance premiums does not include daily allowances paid in accordance with the legislation of the Russian Federation, but not more than 700 rubles. for each day of being on a business trip on the territory of the Russian Federation and not more than 2500 rubles. for each day spent on a business trip abroad.

Payers making payments and other remuneration to individuals

Base calculation and tariffs

As before, Law No. 212-FZ, Art. 421 of the Tax Code of the Russian Federation provides for determining the basis for calculating insurance premiums separately for each individual from the beginning of the billing period on an accrual basis.

The concept of the maximum value of the base for calculating insurance premiums for compulsory pension insurance and the maximum value of the base for calculating insurance premiums for compulsory social insurance in case of temporary disability and in connection with motherhood is also retained.

The maximum value of the base for calculating insurance premiums for compulsory pension insurance is set taking into account the average wage in the Russian Federation, determined for the corresponding year, increased by 12 times, and the following multiplying coefficients applied to it for the corresponding calendar year (in 2017 - 1, 9, 2018 - 2.0, 2019 - 2.1, 2020 - 2.2, 2021 - 2.3).

Recall that for 2016, by Decree of the Government of the Russian Federation of November 26, 2015 No. 1265, the maximum base for calculating insurance premiums for compulsory social insurance in case of temporary disability and in connection with motherhood for payers of insurance premiums in relation to each individual is set at RUB 718,000 on an accrual basis, the maximum value of the base for calculating insurance premiums for compulsory pension insurance paid to the Pension Fund of the Russian Federation in respect of each individual is set at 796,000 rubles. cumulative total.

In 2017-2018 for payers of insurance premiums, the following rates of insurance premiums are established, applied according to the general rule (Article 426 of the Tax Code of the Russian Federation):

1) for compulsory pension insurance:

within the established marginal value of the base for calculating insurance premiums for compulsory pension insurance - 22%; over the established limit of the base for calculating insurance premiums for compulsory pension insurance - 10%;

2) for compulsory social insurance in case of temporary disability and in connection with motherhood within the established limit of the base for calculating insurance premiums for this type of insurance - 2.9%;

for compulsory social insurance in case of temporary disability in respect of payments and other remuneration in favor of foreign citizens and stateless persons temporarily residing in the Russian Federation (with the exception of highly qualified specialists in accordance with Federal Law No. status of foreign citizens in the Russian Federation”), within the established limit of the base for calculating insurance premiums for this type of insurance - 1.8%;

3) for compulsory medical insurance - 5.1%.

Payers of insurance premiums applying reduced rates of insurance premiums in accordance with Art. 427 of the Tax Code of the Russian Federation, from the amounts of payments and other remuneration in favor of an individual that exceeds the established limit of the base for calculating insurance premiums, insurance premiums for compulsory pension insurance are not paid.

Previously, similar explanations were given in relation to Law No. 212-FZ.

From January 1, 2017, the following categories of payers of insurance premiums will not be eligible for reduced rates of insurance premiums:

agricultural producers that meet the criteria specified in Art. 346.2 of the Tax Code of the Russian Federation;
organizations of folk art crafts and family (tribal) communities of indigenous peoples of the North, Siberia and the Far East of the Russian Federation, engaged in traditional economic sectors;
organizations and individual entrepreneurs applying ESHN;
payers of insurance premiums making payments and other remuneration to individuals who are disabled people of I, II or III groups;
payers of insurance premiums - Russian organizations and individual entrepreneurs engaged in the production, publication (broadcasting) and (or) publication of mass media;
organizations providing engineering services.

Another change regarding reduced rates of insurance premiums affects organizations and individual entrepreneurs that apply the simplified tax system and carry out one of the “preferential” types of activities. The list of such activities itself has not changed. From January 1, 2017, relevant organizations and individual entrepreneurs will be entitled to reduced insurance premium rates only if their income for the tax period does not exceed 79 million rubles. (previously, no limit value was fixed in this context).

During 2017-2018 the insurance contribution rates for compulsory pension insurance remain at 20%, the rates for compulsory social insurance in case of temporary disability and in connection with maternity and the rates for compulsory health insurance at 0%, if the following conditions are met:

compliance with the criterion on the application by the organization of the simplified tax system;
the share of the organization's income from the sale of products and (or) services rendered in the main activity is at least 70% of the total income;
income for the tax period does not exceed 79 million rubles.

It was noted that the dependence of the determination by the payer of insurance premiums of the criterion for the application of reduced tariffs of insurance premiums in terms of income from sales in the implementation of the main type of activity on the determination by this organization of the object of taxation for the purposes of paying tax in connection with the application of the simplified tax system on the basis of the Tax Code of the Russian Federation was not established.

No such dependence has been established by Chapter 34 of the Tax Code of the Russian Federation.

Also, the clarification of the Ministry of Labor of Russia in a letter dated July 2, 2014 No. 17-4 / V-295 continues to be relevant, according to which if an organization has no income based on the results of its activities for the reporting period, then it does not confirm compliance with the condition on the required share of income from the implementation the specified type of activity, which means that the organization must apply the generally established rate of insurance premiums.

If, based on the results of activities for the subsequent reporting period, the organization confirms compliance with the mentioned condition on the share of income from the implementation of the main type of economic activity, it will have the right to apply reduced rates of insurance premiums from the beginning of the reporting (calculation) period and recalculate previously paid insurance premium payments calculated on the basis of the maximum tariff, by returning or offsetting them.

It should be noted that the provisions on the maximum base for the calculation of insurance premiums will continue to be necessary for the calculation of temporary disability benefits, maternity benefits, as well as monthly child care benefits.

When determining the base, one change must be taken into account regarding the determination of prices in the case of transactions by related parties. Previously, Law No. 212-FZ did not contain provisions on this.

The Ministry of Health and Social Development of Russia in a letter dated August 5, 2010 No. 2519-19 explained that if an employer organization purchases goods (works, services) for the benefit of employees, prices (tariffs) for which are not regulated by the state, then the indicated parties to the contract when calculating insurance premiums for the amount of these goods (works, services) should take into account the value of which should be calculated based on the purchase prices of such goods (works, services) (including value added tax and excises).

Now the provisions of the Tax Code of the Russian Federation on tax control of transactions between related parties will be fully applied to insurance premiums.

Recall that the criteria for the interdependence of persons are established by Art. 105.1 of the Tax Code of the Russian Federation.

Cases of reorganization of a legal entity will cause particular difficulty in calculating insurance premiums in practice.

With the inclusion of insurance premiums in the Tax Code of the Russian Federation, the legal regulation of this issue has changed, since this Code, unlike Law No. 212-FZ, contains a special art. 50, explaining the procedure for fulfilling the obligation to pay taxes and fees during the reorganization of a legal entity.

The fulfillment of the obligation to pay insurance premiums of the reorganized legal entity is assigned to its successor (successors), regardless of whether the successor (successors) knew before the completion of the reorganization the facts and (or) circumstances of non-performance or improper performance by the reorganized legal entity of these obligations. In this case, the successor (successors) must pay all fines due for the duties transferred to him.

The successor (successors) of the reorganized legal entity shall also be obliged to pay the due amounts of fines imposed on the legal entity for committing tax offenses before the completion of its reorganization.

The reorganization of a legal entity does not change the terms for the performance of its obligations to pay insurance premiums by the successor (successors) of this legal entity.

The amount of insurance premiums (penalties, fines) overpaid by a legal entity or overcharged before its reorganization is subject to offset by the tax authority. Set-off is made no later than one month from the date of completion of the reorganization in the manner prescribed by the Tax Code of the Russian Federation.

At the same time, paragraph 1.1 of Art. 78 of the Tax Code of the Russian Federation establishes that the amount of overpaid insurance premiums is subject to offset against the relevant budget of the state extra-budgetary fund of the Russian Federation, to which this amount was credited, against the payer's forthcoming payments for this contribution, arrears of relevant penalties and fines for tax offenses or return to the payer of insurance contributions.

The decision to refund the amounts of overpaid (collected) insurance premiums, penalties and fines for the reporting (billing) periods that have expired before January 1, 2017 is made by the relevant bodies of the Pension Fund of the Russian Federation, the FSS of the Russian Federation within 10 working days from the date of receipt of a written application (application, submitted in electronic form with an enhanced qualified electronic signature via telecommunication channels) of the insured on the return of overpaid (collected) amounts of insurance premiums, penalties and fines.

If the amount of overpaid insurance premiums arises as a result of the provision by the payer of insurance premiums of an updated calculation, the 10-day period is calculated from the date of completion of the desk audit of the specified calculation.

The decision to refund the amounts of overpaid (collected) insurance premiums, penalties and fines for the reporting (settlement) periods that have expired before January 1, 2017 is made if the payer has no debt that has arisen for these periods.

The next day after the decision is made to return the amounts of overpaid (collected) insurance premiums, penalties and fines, the Pension Fund of the Russian Federation, the FSS of the Russian Federation send it to the appropriate tax authority (Article 21 of Federal Law No. 250-FZ of July 3, 2016, hereinafter - Law No. 250-FZ).

The procedure for calculating and paying insurance premiums

In Art. 431 of the Tax Code of the Russian Federation, the provisions transferred from Law No. 212-FZ that during the billing period the insured pays insurance premiums in the form of monthly mandatory payments (now they are called the amounts of insurance premiums calculated for payment for a calendar month) are retained. Such payments, as before, are subject to payment no later than the 15th day of the calendar month following the respective calendar month.

Also preserved are the provisions that the amount of insurance premiums to be transferred is determined in rubles and kopecks.

Payment of insurance premiums will continue to be carried out by separate settlement documents, but they will all be sent to the tax authority.

As before Law No. 212-FZ, the Tax Code of the Russian Federation provides for the obligation of payers of insurance premiums to keep records of the amounts of accrued payments and other remuneration, the amounts of insurance premiums related to them, in respect of each individual in whose favor payments were made. At the same time, the Tax Code of the Russian Federation has not established a special form for maintaining such records.

Previously, in order to provide practical assistance to payers in the organization and unification of individual accounting, a joint letter of the Pension Fund of the Russian Federation of January 26, 2010 No. AD-30-24 / 691 and the FSS of the Russian Federation of January 14, 2010 No. 02-03-08 / 08-56P the form of a card for individual accounting of the amounts of accrued payments and other remunerations and the amounts of accrued insurance premiums is recommended for use.

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 illegal actions (inaction) of payers of insurance premiums, liability was previously provided for by Art. 47 of Law No. 212-FZ. At the same time, this article provided for liability already for the fact of non-payment or incomplete payment of insurance premiums as a result of understating the base for calculating insurance premiums, and not for the fact of incorrect accounting (which led to an underestimation of the base).

Thus, he could not be held liable solely for the fact that the payer of insurance premiums incorrectly kept records of objects of taxation with insurance premiums.

As before, the Tax Code of the Russian Federation does not directly establish responsibility for incorrect accounting of the amounts of accrued payments and other remunerations and the amounts of accrued insurance premiums.

Meanwhile, unlike Law No. 212-FZ, the Tax Code of the Russian Federation contains Art. 120.

Paragraph 1 of this article provides for liability for a gross violation of the rules for accounting for income and (or) expenses and (or) objects of taxation, if these acts were committed during one tax period.

Paragraph 3 of this article establishes increased liability for the same acts if they led to an underestimation of the tax base (the base for calculating insurance premiums).

A gross violation of the rules for accounting for income and expenses and objects of taxation for the purposes of this article means the absence of primary documents, or the absence of invoices, or accounting or tax accounting registers, systematic (twice or more during a calendar year) untimely or incorrect reflection on accounting accounts, in tax accounting registers and in the reporting of business transactions, cash, material assets, intangible assets and financial investments.

Official bodies and courts will have to develop approaches as to whether Art. 120 of the Tax Code of the Russian Federation to be applied for the fact of incorrect maintenance by the payer of insurance premiums of accounting for objects of taxation of insurance premiums.

As explained in the Information of the FSS of the Russian Federation, posted on the official website on August 24, 2016, art. 431 of the Tax Code of the Russian Federation provides for the possibility for payers of insurance premiums to offset the expenses incurred for the payment of insurance coverage for the specified type of compulsory social insurance in accordance with the legislation of the Russian Federation against the payment of insurance premiums. At the same time, the effect of the rule, according to which payers of insurance premiums have the right to reduce the amount of insurance premiums for compulsory social insurance in case of temporary disability and in connection with motherhood, by the amount of expenses incurred by them for the payment of insurance coverage for the specified type of compulsory social insurance is limited to 12/31/18 g. inclusive.

Thus, in the regions of the Russian Federation that have not switched to “direct payments” of insurance coverage for compulsory social insurance in case of temporary disability and in connection with motherhood, the principle of the offset mechanism for paying insurance premiums remains until December 31, 2018 inclusive.

The deadlines for reporting by payers making payments and remuneration to individuals from January 1, 2017 will be set differently.

Now, settlements on insurance premiums to the tax authority at the location of the organization and at the location of separate divisions of organizations that accrue payments and other remuneration in favor of individuals, at the place of residence of the individual making payments and other remuneration to individuals, will have to be submitted no later than 30th day of the month following the settlement (reporting) period.

At the same time, the reporting procedure is regulated by the general rules of the Tax Code of the Russian Federation.

Based on paragraph 3 of Art. 80 of the Tax Code of the Russian Federation, a tax declaration (calculation) is submitted to the tax authority at the place of registration of the taxpayer (payer of the fee, payer of insurance premiums, tax agent) in the prescribed form on paper or in the prescribed formats in electronic form, along with documents that, in accordance with the Tax Code of the Russian Federation must be attached to the tax declaration (calculation).

Taxpayers, payers of insurance premiums have the right to submit documents that, in accordance with the Tax Code of the Russian Federation, must be attached to the tax declaration (calculation) in electronic form.

Tax declarations (calculations) are submitted to the tax authority at the place of registration of the taxpayer (fee payer, payer of insurance premiums, tax agent) in accordance with established formats in electronic form via telecommunication channels through an electronic document management operator that is a Russian organization and meets the requirements approved by the federal executive body. authorities authorized to exercise the functions of control and supervision in the field of taxes and fees, unless a different procedure for providing information classified as state secret is provided for by the legislation of the Russian Federation, by the following categories of taxpayers (payers of insurance premiums):

taxpayers (payers of insurance premiums), whose average number of employees for the previous calendar year exceeds 100 people; newly created (including during reorganization) organizations, the number of employees of which exceeds 100 people; taxpayers (payers of insurance premiums) not mentioned above, for whom such an obligation is provided for by part two of the Tax Code of the Russian Federation in relation to a specific tax (insurance premiums).

At the same time, a clarification was added, according to which, if in the presented calculation the information on the total amount of insurance premiums for compulsory pension insurance calculated by the payer for the settlement (reporting) period does not correspond to the amount of calculated insurance premiums for compulsory pension insurance indicated in this calculation for each insured individual , such a settlement is considered not submitted, about which the payer is sent a corresponding notification no later than the day following the day the settlement was submitted. Within five days from the date of receipt of the said notification, the payer of insurance premiums is obliged to submit a calculation in which the said discrepancy is eliminated. In this case, the date of submission of the specified calculation shall be the date of submission of the calculation recognized initially as not submitted.

Another change regarding the obligation to pay insurance premiums and submit reports in relation to separate divisions. Previously, Law No. 212-FZ contained an indication that such units should open bank accounts and have a separate balance sheet.

Since January 1, 2017, the obligation to pay insurance premiums and submit calculations for insurance premiums has been assigned to organizations at the location of any separate divisions located on the territory of the Russian Federation that accrue payments and other remuneration in favor of individuals.

The concept of a separate subdivision is enshrined in Art. 11 of the Tax Code of the Russian Federation - any subdivision territorially isolated from it, at the location of which stationary workplaces are equipped. A separate subdivision of an organization is recognized as such, regardless of whether or not its creation is reflected in the constituent or other organizational and administrative documents of the organization, as well as on the powers vested in the specified subdivision. At the same time, the workplace is considered stationary if it is created for a period of more than one month.

In this regard, in the letter of the Office of the Federal Tax Service of Russia for Moscow dated February 2, 2016 No. 12-18 / 008798, it is indicated that, according to Art. 209 of the Labor Code of the Russian Federation, a workplace is a place where an employee must be or where he needs to arrive in connection with his work and which is directly or indirectly under the control of the employer.

Given the above, if the organization's activities are carried out outside its location for a period exceeding one month, then this activity leads to the creation of a separate subdivision and, therefore, the organization is subject to registration with the tax authority at the location of the corresponding separate subdivision.

The absence of any sign of a separate unit from those listed in paragraph 2 of Art. 11 of the Tax Code of the Russian Federation does not lead to the creation of a separate subdivision by the organization.

It should be taken into account that reporting for 2016 will be carried out in the same manner as before (i.e., the deadlines and reporting recipients will be the same). The new rules are effective from the reporting for the 1st quarter of 2017.

At the same time, the old procedure will also apply to the submission of updated calculations for insurance premiums for any reporting (calculation) periods until January 1, 2017 (Articles 20, 23 of Law No. 250-FZ).

Insurance premiums for payers who do not make payments and other remuneration to individuals

Such elements of taxation of insurance premiums as the procedure for calculating insurance premiums, as well as the procedure and terms for their payment, in relation to payers who do not make payments and other remuneration to individuals, are defined by Art. 432 of the Tax Code of the Russian Federation.

The provisions transferred from Law No. 212-FZ stating that insurance premiums are paid by such payers as a general rule no later than December 31 of the current calendar year have been retained, unless otherwise provided by this article. Insurance premiums calculated from the amount of income of the payer of insurance premiums in excess of 300,000 rubles. for the billing period, are paid by the payer of insurance premiums no later than April 1 of the year following the expired calendar year.

The Tax Code of the Russian Federation, as before Law No. 212-FZ, does not provide for the obligation of payers of insurance premiums that do not make payments and other remuneration to individuals to pay insurance premiums in the form of monthly mandatory payments during the billing period.

It will also continue to be necessary to calculate the amount of insurance premiums separately for insurance premiums for compulsory pension insurance and insurance premiums for compulsory health insurance. It will be necessary to pay insurance premiums in separate settlement documents, as before, but they will need to be sent to the tax authority.

It should be noted that the deadline for reporting by the heads of peasant (farm) farms will change: now there is a rule on reporting to the relevant territorial body of the PFR before March 1 of the calendar year following the expired billing period, and starting from reporting for 2017, the deadline will be different - before January 30 of the calendar year following the expired billing period.

Note that the Tax Code of the Russian Federation, as well as Law No. 212-FZ, does not indicate reporting by other payers who do not make payments and other remuneration to individuals, except for the heads of peasant (farmer) households.

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. At the same time, the Tax Code of the Russian Federation was supplemented with a new section XI "Insurance premiums in the Russian Federation" and a new chapter 34 "Insurance premiums".

In the Tax Code of the Russian Federation, insurance premiums are deduced into a separate mandatory payment and their concept, as well as the definition of tax and fee, is enshrined in Article 8 of the Tax Code of the Russian Federation. So, insurance premiums are understood as mandatory payments for compulsory pension insurance, compulsory social insurance in case of temporary disability and in connection with motherhood, for compulsory medical insurance collected from organizations and individuals in order to financially ensure the realization of the rights of insured persons to receive insurance coverage for relevant type of compulsory social insurance.

But it should be noted that the provisions of the Tax Code of the Russian Federation will not apply to the relations on the establishment and collection of insurance premiums for compulsory social insurance against industrial accidents and occupational diseases and insurance premiums for compulsory medical insurance of the non-working population, which, as now, will be regulated by separate laws.

Separation of powers between the Federal Tax Service of Russia and state non-budgetary funds when transferring powers to administer insurance premiums

The tax authorities are empowered to:

- control over the correctness of the calculation, completeness and timeliness of payment of insurance premiums in accordance with the provisions of the Tax Code of the Russian Federation;

- acceptance of insurance premium settlements from payers of insurance premiums, starting from the submission of the calculation of insurance premiums for the reporting period - the 1st quarter of 2017;

- implementation of the offset/refund of insurance premiums, including for the periods expired before January 1, 2017, according to the decisions of the Pension Fund of the Russian Federation and the Social Insurance Fund;

- granting a deferment (installment plan) for insurance premiums;

- collection of arrears on insurance premiums and arrears on penalties and fines, including those that arose before January 1, 2017, starting with the recovery measure following the measure applied by the Pension Fund of the Russian Federation and the Social Insurance Fund.

The PFR and the FSS retain the authority to:

- acceptance from payers of insurance premiums of calculations (updated calculations) on insurance premiums for reporting (calculation) periods that have expired before January 1, 2017;

- control over the correctness of the calculation, completeness and timeliness of payment of insurance premiums for periods up to January 1, 2017 (office and on-site inspections);

- accepting applications from payers of insurance premiums for the return of amounts of overpaid (collected) insurance premiums, penalties, fines for reporting periods until January 1, 2017, making decisions on these applications and sending these decisions to the tax authorities for execution.

In addition, the PFR retains the obligation to maintain individual (personalized) records in the system of compulsory pension insurance, and the FSS of the Russian Federation remains the administrator of insurance premiums for compulsory social insurance against industrial accidents and occupational diseases and, given the preservation of the "offset" mechanism in the system of compulsory social insurance, the FSS of the Russian Federation retains the authority to verify the correctness of the declared expenses for the payment of insurance coverage for compulsory social insurance in case of temporary disability and in connection with motherhood and report the results of these audits to the tax authorities.

Features of registration of payers of insurance premiums

From January 1, 2017, all payers of insurance premiums will have to register with the tax authorities.

At the same time, the procedure for registration (deregistration) with the tax authorities of organizations and individuals has not undergone significant changes. Thus, registration with the tax authorities of a Russian organization at the location of the organization, the location of its separate subdivisions, a foreign non-profit non-governmental organization at the place of its activities in the Russian Federation through a branch, as well as an individual entrepreneur at the place of his residence is carried out on the basis of information, contained respectively in the Unified State Register of Legal Entities, the Unified State Register of Individual Entrepreneurs.

At the same time, due to the specifics of insurance premiums, some features of registration of certain categories of payers of insurance premiums have appeared.

For example, registration (deregistration) with the tax authority of an international organization recognized as a payer of insurance premiums is carried out by the tax authority on the basis of an application of such an international organization for registration (deregistration) as a payer of insurance premiums.

Registration (deregistration) with a tax authority of an arbitration manager, appraiser, mediator is carried out by the tax authority at their place of residence on the basis of information reported by the authorized federal executive body exercising the functions of control (supervision) over the activities of self-regulatory organizations of arbitration managers, appraisers , mediators. Registration (deregistration) with the tax authority of a patent attorney is carried out by the tax authority at the place of his residence on the basis of information reported by the Federal Service for Intellectual Property.

Registration (deregistration) of an individual as a payer of insurance premiums is carried out by the tax authority at the place of his residence on the basis of an application of this individual for registration (deregistration) as a payer of insurance premiums, submitted to any tax authority at his choice.

Payers of insurance premiums

Clause 3.4 of Article 23 of the Tax Code of the Russian Federation separately singles out the obligations of payers of insurance premiums, which include:

1. payment of insurance premiums established by the Tax Code of the Russian Federation;

2. keeping records of the objects of taxation of insurance premiums, the amounts of calculated insurance premiums for each individual in whose favor payments and other remunerations were made;

3. submission to the tax authority at the place of registration of settlements on insurance premiums;

4. submission to the tax authorities of the documents necessary for the calculation and payment of insurance premiums;

5. submission to the tax authorities in the cases and in the manner provided for by the Tax Code of the Russian Federation, information about insured persons in the system of individual (personalized) accounting;

6. ensuring for six years the safety of the documents necessary for the calculation and payment of insurance premiums;

7. notification to the tax authority at the location of the Russian organization paying insurance premiums on empowering the separate subdivision with the authority to accrue payments and remuneration in favor of individuals within one month from the date of vesting it with the appropriate authority;

8. other obligations stipulated by the legislation of the Russian Federation on taxes and fees.

Article 419 of the Tax Code of the Russian Federation establishes two categories of payers of insurance premiums:

1. payers making payments and other remuneration to individuals:

- organizations

- individual entrepreneurs

- individuals who are not individual entrepreneurs

2. payers who do not make payments and other remuneration to individuals, namely individual entrepreneurs, lawyers, notaries engaged in private practice, arbitration managers, appraisers, mediators, patent attorneys and other persons engaged in private practice in accordance with the procedure established by the legislation of the Russian Federation.

However, if the payer belongs to several categories at the same time, then he is obliged to calculate and pay insurance premiums separately for each reason. For example, if an individual entrepreneur has employees, then he is obliged to pay insurance premiums both for himself and from payments in favor of his employees.

The object of taxation of insurance premiums

In accordance with Article 420 of the Tax Code of the Russian Federation, for payers - organizations and individual entrepreneurs making payments and remuneration in favor of individuals, payments and other remuneration in favor of individuals subject to compulsory social insurance in accordance with federal laws on specific types of compulsory social insurance (with the exception of remuneration paid to individual entrepreneurs, lawyers, notaries, etc.):

1. within the framework of labor relations and under civil law contracts, the subject of which is the performance of work, the provision of services;

3. under 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 a work of science, literature, art, including remuneration accrued by rights management organizations on a collective basis in favor of the authors of works under agreements concluded with users.

For payers of individuals who make payments and remuneration in favor of individuals, payments and other remuneration under employment contracts (contracts) and under civil law contracts, the subject of which is the performance of work, the provision of services in favor of individuals (for except for remuneration paid to an individual entrepreneur, lawyers, notaries, etc.).

The object of taxation of insurance premiums for payers who do not make payments and other remuneration to individuals is recognized as the minimum wage established at the beginning of the corresponding billing period, and if the amount of income of such a payer for the billing period exceeds 300,000 rubles, the object of taxation of insurance premiums is also his income is recognized.

Base for calculating insurance premiums

The base for calculating insurance premiums is determined as the sum of payments and other remunerations that are the object of taxation, accrued by payers of insurance premiums for the billing period in favor of individuals, with the exception of amounts that are not subject to insurance premiums (for example, benefits, compensation, material assistance, etc.). ).

At the same time, the base for calculating insurance premiums is determined separately for each individual after the expiration of each calendar month from the beginning of the billing period on an accrual basis.

The base for calculating insurance premiums for mandatory pension insurance and the base for calculating insurance premiums for compulsory social insurance in case of temporary disability and in connection with maternity has a maximum value, after which insurance premiums are not collected. The exception is insurance premiums paid by the main category of payers when applying the tariff of insurance premiums for compulsory pension insurance in the amount of 22%, in this case, insurance premiums are also subject to payments in excess of the established limit of the base of insurance premiums for compulsory pension insurance in the amount of 10% in excess of the specified value.

The maximum value of the base for calculating insurance premiums is subject to annual indexation from January 1 of the corresponding year, based on the growth of the average wage in the Russian Federation.

In addition, for the period 2015-2021, the maximum value of the base for calculating insurance premiums for mandatory pension* increases annually the multiplying coefficients established for the corresponding year:

________________

* The text of the document corresponds to the original. - Database manufacturer's note.

in 2017 - 1.9;

in 2018 - 2.0;

in 2019 - 2.1;

in 2020 - 2.2;

in 2021 - 2.3.

The base for calculating insurance premiums in terms of copyright contracts is reduced by the amount of actually incurred and documented expenses associated with the extraction of such income, and if these expenses cannot be documented, they are deductible in certain amounts (as a percentage of the amount accrued income).

Insurance premium rates

For the main category of payers of insurance premiums for the period up to 2018 inclusive, the rate of insurance premiums in the amount of 30% has been maintained (22% - for compulsory pension insurance within the established value of the base for calculating insurance premiums, 2.9% - for compulsory social insurance in case of temporary incapacity for work and in connection with motherhood within the limits of the taxable base and 5.1% for compulsory health insurance). In addition, in addition to the above-mentioned value of the base for calculating insurance premiums, insurance premiums are paid to the Pension Fund based on a 10% tariff.


Tariffs in 2017-2018 (in %)	Insurance premiums for compulsory pension insurance (OPS)	Insurance premiums for compulsory social insurance (OSS) in case of temporary disability and in connection with motherhood		Insurance premiums for compulsory health insurance (CHI)
		Regarding payments and other remuneration in favor of foreigners and stateless persons temporarily staying on the territory of the Russian Federation*	For other payments
Within the established limit value of the base
Above the established limit value of the base

________________
* Excludes foreigners recognized as highly skilled workers.

** For the purpose of calculating insurance premiums for compulsory medical insurance, the maximum base is not set, therefore, the specified tariff is charged from the full amount of payments subject to insurance premiums.

At the same time, the basic rate of insurance premiums is still declared in the amount of 34% (26% - in the OPS within the established value of the base for calculating insurance premiums, 2.9% - in the OSS within the established value of the taxable base, 5.1% - in the MHI without setting the specified limit value), that is, after the expiration of the above-mentioned tariff of 30% + 10%, payers of insurance premiums will switch to paying insurance premiums at a tariff of 34%.

For certain categories of payers, reduced rates of insurance premiums have been retained for a certain transitional period.

These payers include:

- representatives of small and medium-sized businesses that apply the simplified taxation system and operate in the social and industrial spheres, pharmacies that apply special taxation regimes, individual entrepreneurs that apply the patent taxation system, charitable organizations and socially oriented non-profit organizations on the simplified tax system, which apply until 2018 inclusive of a reduced rate of insurance premiums in the amount of 20%, which is fully allocated to the OPS;

- organizations operating in the field of information technology; economic companies and economic partnerships, whose activities consist in the practical application (implementation) of the results of intellectual activity; payers who have entered into agreements with the management bodies of special economic zones on the implementation of technical and innovative activities and making payments to individuals working in a technical and innovative special economic zone or industrial and industrial special economic zone; payers who have entered into agreements on the implementation of tourist and recreational activities and make payments to individuals working in tourist and recreational special economic zones united in a cluster, which until 2017 inclusive apply the rate of insurance premiums in the amount of 14%, in 2018 - 21% and in 2019 - 28%;

- payers making payments and other remuneration to crew members of ships registered in the Russian International Register of Ships, which apply the 0% tariff until 2028;

- participants of the Skolkovo project who, within 10 years from the moment they receive the status of a participant in such a project, apply an insurance premium rate of 14%, which is fully used for the OPS;

- payers who have received the status of a participant in the free economic zone in the territories of the Republic of Crimea and the federal city of Sevastopol, the status of a resident of the territory of rapid socio-economic development, the status of a resident of the free port of Vladivostok, who, within 10 years from the date of obtaining such status, are entitled to apply reduced tariffs in the amount of 7.6%.

With regard to additional rates of insurance premiums, in respect of payments in favor of individuals employed in the types of work specified in clause 1 of part 1 of Article 30 of the Federal Law of December 28, 2013 N 400-FZ "On Insurance Pensions" (hereinafter - Federal Law N 400 -FZ), an additional rate of insurance premiums for OPS is set at 9%.

With regard to payments in favor of individuals employed in the types of work specified in paragraphs 2-18 of part 1 of Article 30 of Federal Law N 400-FZ, (for example, employed in work with difficult working conditions, in underground and open-cast mining for coal mining , oil shale and other minerals, at work with increased intensity and severity in the textile industry, etc.), an additional rate of insurance premiums for the OPS is set at 6%.

However, if the payer-employer has undergone a special assessment of working conditions or there are jobs for which there are up-to-date results of attestation of workplaces and working conditions at which, based on the results of such attestation, are recognized as harmful and (or) dangerous, then instead of the above tariffs, payers in depending on the class of working conditions established on the basis of the results of a special assessment of working conditions (attestation of workplaces), differentiated amounts of additional tariffs are applied.


Working condition class	Subclass of working conditions	Additional insurance premium rate
Dangerous
Harmful



Permissible
Optimal

The tariffs for contributions to additional social security for certain categories of employees will be:

- in respect of payments in favor of members of flight crews of civil aviation aircraft - 14%;

- in respect of payments in favor of employees directly employed full-time in underground and open-cast mining (including personnel of mine rescue units) in the extraction of coal and shale and in the construction of mines, and employees of leading professions - miners of a stope, drifters, quarry workers hammers, mining machine operators - 6.7%.

The procedure for calculating and paying insurance premiums

For payers-employers, the procedure for calculating and paying insurance premiums has not changed.

They also have to calculate and pay insurance premiums on a monthly basis. The deadline for paying insurance premiums remained the same: no later than the 15th of the next calendar month in which payments were made in favor of individuals.

The amount of insurance premiums, as at present, will be determined in rubles and kopecks and will be calculated separately for 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 settlement period, as now, is the calendar year, and the reporting periods are the first quarter, six months, nine months of the calendar year.

In addition, after January 1, 2017, the offset principle of spending compulsory social insurance funds in case of temporary disability and in connection with motherhood will remain. In this regard, after January 1, 2017, the payer will also be able to reduce the amount of insurance premiums for compulsory social insurance in case of temporary disability and in connection with motherhood by the amount of expenses incurred by him for the payment of compulsory insurance coverage for the specified type of compulsory social insurance.

Moreover, if, following the results of the settlement (reporting) period, the amount of expenses incurred by the payer for the payment of insurance coverage for compulsory social insurance in case of temporary disability and in connection with motherhood (minus the funds allocated to the FSS insured in this period) exceeds the total amount of calculated insurance premiums for this type of insurance, then from January 1, 2017, the difference received will be subject to offset by the tax authority against future payments for compulsory social insurance in case of temporary disability and in connection with motherhood on the basis of confirmation received from the FSS of the expenses declared by the payer for the payment of insurance coverage for the corresponding estimated (reporting) period or reimbursement of the FSS in the prescribed manner.

It should be noted that verification of the correctness of the declared expenses for the payment of insurance coverage for compulsory social insurance in case of temporary disability and in connection with maternity is reserved by the FSS. In order to carry out these checks, data on calculations of insurance premiums on calculated insurance premiums for compulsory social insurance in case of temporary disability and in connection with motherhood and on the amounts of payers' expenses for insurance payments will be sent by the tax authority to the FSS.

From January 1, 2017, the payment of insurance premiums and the submission of calculations for insurance premiums are made by organizations with separate subdivisions, at their location and at the location of separate subdivisions, which accrue payments and other remuneration in favor of individuals, with the exception of organizations with separate subdivisions abroad (in this case, the payment of insurance premiums and reporting takes place centrally at the location of the parent organization).

In connection with the change of the administrator of insurance premiums, starting from 2017, the budget classification codes for the transfer of insurance premiums will change.

The amount of insurance premiums for the self-employed category of payers

Insurance premiums for compulsory pension insurance

If the income of the payer does not exceed 300,000 rubles. - 1 minimum wage x 26% x 12 months.

If the income of the payer exceeds 300,000 rubles. - 1 minimum wage x 26% x 12 months. + 1% of the amount of income of the payer of insurance premiums exceeding 300,000 rubles, but not more than 8 minimum wages x 26% x 12 months.

Insurance premiums for compulsory health insurance

1 minimum wage x 5.1% x 12

The heads of peasant (farmer) farms (hereinafter - KFH) pay the appropriate insurance premiums for mandatory pension insurance and compulsory health insurance in a fixed amount for themselves and for each member of the KFH. At the same time, the fixed amount of the insurance premium for each relevant type of compulsory social insurance is determined as the product of the minimum wage and insurance premium rates for mandatory pension insurance (26%) and compulsory health insurance (5.1%), increased by 12 times.

If the KFH consists of several members, then the amount of the fixed insurance premium is subject to multiplication by the number of members of the KFH, including the head of the KFH.

Thus, regardless of the amount of income, the head of the peasant farm pays insurance premiums in a fixed amount without charging 1% of the amount of income in excess of 300,000 rubles.

If the entrepreneurial or other professional activity of self-employed payers is carried out not from the beginning of the billing period or ceased before its end, then in this case the amount of insurance premiums is determined in proportion to the months worked.

The Tax Code of the Russian Federation in Article 430 retained for self-employed payers exemption from paying insurance premiums for the periods:

1. their military service on conscription;

2. care of one of the parents for each child until they reach the age of one and a half years;

3. care provided by an able-bodied person for a disabled person of group I, a disabled child or a person who has reached the age of 80 years;

4. residence of the spouses of military servicemen under contract, together with their spouses, in areas where they could not work due to the lack of employment opportunities;

5. residence abroad of spouses of employees sent, in particular, to diplomatic missions and consular offices of the Russian Federation, international organizations, the list of which is approved by the Government of the Russian Federation;

6. for the periods in which the status of a lawyer was suspended and during which they did not carry out the relevant activities.

At the same time, this article no longer contains a mandatory condition for the submission of documents confirming the absence of activity during the indicated periods.

At the same time, the Tax Code of the Russian Federation establishes a rule that in case of non-payment (incomplete payment) of insurance premiums by self-employed payers on time (December 31 of the current calendar year - for a fixed payment and April 1 of the year following the settlement - for 1% of the amounts income over 300,000 rubles), the tax authority determines, in accordance with the established procedure, the amount of insurance premiums payable for the billing period by such payers.

If the amount of insurance premiums determined by the tax authority exceeds the amount of insurance premiums actually paid by the payer for the billing period, the tax authority identifies the arrears in insurance premiums and recovers it in the prescribed manner.

Reporting

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

The heads of peasant (farmer) farms submit to the tax authority at the place of registration the calculation of insurance premiums annually by January 30 of the calendar year following the expired billing period.

The form for calculating insurance premiums was approved by order of the Federal Tax Service of Russia dated October 10, 2016 N ММВ-7-11 / [email protected](Registered in the Ministry of Justice of Russia on October 26, 2016 N 44141).

Electronic text of the document
prepared by Kodeks JSC and verified against:
official website of the Federal Tax Service of Russia
www.nalog.ru
as of 12/13/2016

Employers are key participants in the Russian pension system. The insurance premiums for mandatory pension insurance that they accrued and paid to the Pension Fund from payments and other remuneration in favor of employees are the future pensions of their employees and the payment of pensions to current pensioners.

The Pension Fund of Russia was the administrator of insurance premiums for compulsory pension and compulsory medical insurance.

The payers of insurance premiums were:

persons making payments and other remuneration to individuals:
organizations;
individual entrepreneurs (including heads of peasant farms);
individuals who are not individual entrepreneurs;
self-employed population: individual entrepreneurs, lawyers, notaries engaged in private practice, arbitration managers who do not make payments and other remuneration to individuals and pay insurance premiums for themselves.

The procedure for paying insurance premiums

15th of every month- the last day of payment of insurance premiums for compulsory pension and compulsory health insurance for the previous month. It had to be paid monthly. If the last day of the term falls on a weekend or non-working holiday, then the expiration date of the term is the next working day following it. Insurance premiums accrued but not paid on time were recognized as arrears and are subject to recovery.

22% - the basic rate of insurance premiums for compulsory pension insurance.

+ 10% the rate of insurance premiums, if the size of the base for calculating insurance premiums from the employer is more than the established value .

5,1% - the rate of insurance premiums for compulsory health insurance.

796,000 rubles- the maximum value of the base from which insurance premiums were paid to the mandatory pension insurance system in 2016 (in accordance with Decree of the Government of the Russian Federation of November 26, 2015 No. 1265).

IMPORTANT! Since 2015, the payment of insurance premiums for compulsory health insurance to the budget of the MHIF has been made at established rates from all, without limitation, the amounts of payments and other remuneration in favor of an individual for the corresponding financial year, with the exception of amounts that are not subject to insurance premiums in accordance with Article 9 of the Federal Law No. 212-FZ.

The base for calculating insurance premiums was determined separately for each employee from the beginning of the billing period at the end of each calendar month on an accrual basis. When calculating insurance premiums at an additional rate for certain categories of employers with jobs in hazardous and hazardous industries, the provision on limiting the base for calculating insurance premiums was not applied.

It was necessary to pay insurance premiums for each type of insurance in separate settlement documents, which were sent to the bank indicating the relevant accounts of the Federal Treasury and budget classification codes.

Insurance premiums for compulsory pension insurance had to be paid without dividing into insurance and funded parts.

In the absence of a bank, payers of insurance premiums - individuals could pay insurance premiums free of charge through the cash desk of the local administration or through the organization of the federal postal service.

IMPORTANT! The amount of insurance premiums to be transferred to the relevant state off-budget funds, employers had to determine exactly - in rubles and kopecks. Until 2015, the amount of insurance premiums to be transferred to the relevant funds was determined in full rubles.

The payment of insurance premiums for compulsory health insurance, as well as the preparation of reports on paid and accrued payments, took place according to the same scheme as for compulsory pension insurance. When transferring insurance premiums to the compulsory health insurance funds, the insured was obliged to indicate his registration number in payment orders.

IMPORTANT! Since 2015, banks have been required to issue certificates on the availability of bank accounts and (or) on the balance of funds in the accounts, statements on transactions on the accounts of organizations, individual entrepreneurs in banks within three days from the date of receipt of a reasoned request to the authorities monitoring the payment of insurance premiums. of the body controlling the payment of insurance premiums (The procedure for the provision by banks of information on the availability of accounts, on cash balances in accounts, statements on account transactions at the request of the territorial bodies of the PFR, as well as relevant forms of certificates and statements, approved by the Resolution of the Board of the Pension Fund of the Russian Federation dated 10/14/2015 No. 377p).

IMPORTANT! Since 2015, pension contributions have been accrued from payments to foreign citizens and stateless persons (with the exception of highly qualified specialists) temporarily residing in the territory of the Russian Federation, regardless of the duration of the concluded employment contracts.

Tariffs for compulsory pension and medical insurance

	2016
		MHIF

Sole Proprietorship* applying the patent taxation system
Pharmacy organizations and individual entrepreneurs licensed for pharmaceutical activities; non-profit organizations that apply the simplified tax system and carry out activities in the field of social services for the population, research and development, education, healthcare, culture and art and mass sports; Charitable organizations using the simplified tax system








Payers of insurance premiums who have received the status of a resident of the free port of Vladivostok

* This applies to those individual entrepreneurs who make payments and other remuneration to individuals.

IMPORTANT! On January 1, 2015, the reduced rates of insurance premiums provided for agricultural producers expired; media organizations; organizations and individual entrepreneurs applying the unified agricultural tax; organizations employing disabled people, public organizations of disabled people and their institutions.

Additional tariffs for compulsory pension insurance

Since 2013, an additional rate of insurance contributions to the Pension Fund of Russia has been introduced for employers with jobs with hazardous and hazardous industries. Additional tariffs are applied to payments and other remuneration in favor of individuals employed in the types of work specified in paragraphs 1 and 2-18 of part 1 of Article 30 of the Federal Law of December 28, 2013 No. 400-FZ "On Insurance Pensions".

On December 28, 2013, Federal Law No. 426-FZ “On a Special Assessment of Working Conditions” was adopted, according to which insurers are required to ensure the safety of employees during work, and their workplaces must comply with state regulatory requirements for labor protection. Depending on the results of a special assessment of the working conditions created by the employer for its employees, the amount of additional tariffs for insurance contributions to the Pension Fund of the Russian Federation, which have been paid since 2014, is established. The more dangerous or harmful working conditions are established based on the results of a special assessment, the higher the additional rate of insurance premiums will need to be paid by the employer to the Pension Fund of Russia.

In accordance with the law, working conditions are divided into four classes according to the degree of harmfulness and (or) danger - optimal (1st class), permissible (2nd class), harmful (3rd class) and dangerous (4th class). Assessment of working conditions and certification of workplaces is carried out by a commission of representatives of the employer's organization at least once every 5 years. The results of the certification of workplaces in terms of working conditions, carried out in accordance with the procedure that was in force before the date of entry into force of Law No. recognized as harmful and (or) dangerous, until December 31, 2018 inclusive.

When calculating insurance premiums at an additional rate for certain categories of employers with jobs in hazardous and hazardous industries, the provision on limiting the base for calculating insurance premiums does not apply.

If the employer does not conduct a special assessment of working conditions, then he pays an additional rate of insurance premiums for mandatory pension insurance in 2016 according to List No. 1 - 9%, according to List No. 2 and "small lists" - 6%.

When conducting a special assessment of working conditions, the following additional tariffs are applied:

Recovery of arrears on insurance premiums to the Pension Fund of the Russian Federation

The obligation to collect arrears on insurance premiums for compulsory pension and compulsory medical insurance, as well as penalties and fines, is assigned to the Pension Fund of the Russian Federation.

Organizations and individual entrepreneurs

If the employer does not pay or does not pay insurance premiums in full within the prescribed period, then this obligation is compelled to be fulfilled. Before a decision on recovery is made, the Pension Fund of the Russian Federation sends a claim to the payer of insurance premiums for payment of arrears on insurance premiums, penalties and fines. After the deadline set in the payment request expires (but no later than two months), the FIU makes a decision on collection, which is also brought to the attention of the payer within six days.

IMPORTANT! The PFR sends an order for the transfer of insurance premiums to the bank where the accounts of the payer of insurance premiums are opened. Recovery can be made from settlement (current) accounts in Russian currency, and in case of their insufficiency - in foreign currency. In this case, the exchange rate of the Central Bank of the Russian Federation, established on the date of sale of foreign currency, is used. Expenses associated with the sale of foreign currency are carried out at the expense of the payer of insurance premiums.

Collection of insurance premiums is not made from the deposit account of the payer of insurance premiums, if the term of the deposit agreement has not expired. In the presence of the specified agreement, the PFR may instruct the bank to transfer funds from the deposit account to the settlement (current) account of the payer of insurance premiums after the expiration of the deposit agreement, if by that time the Fund's order sent to this bank to transfer insurance premiums has not been executed.

If there are not enough funds on the accounts of the payer of insurance premiums or they are completely absent, then the order to transfer insurance premiums is executed as soon as the funds are received into the account.

The Pension Fund of the Russian Federation may also collect insurance premiums at the expense of other property of the employer by sending a decision on recovery to the bailiff service. In this case, the decision on recovery is made within one year after the expiration of the deadline for fulfilling the requirement for payment of insurance premiums, penalties and fines.

Individuals who are not individual entrepreneurs

If an individual who is not an entrepreneur fails to pay insurance premiums within the prescribed period, the Pension Fund of the Russian Federation goes to court with a claim for their collection at the expense of property, including money in bank accounts and cash. The claim may be filed within six months after the expiration of the period for fulfilling the claim for payment of insurance premiums. An application for seizure of property may be attached to the statement of claim.

Amounts not subject to insurance premiums

state benefits paid in accordance with the legislation of the Russian Federation, legislative acts of the constituent entities of the Russian Federation, decisions of representative bodies of local self-government, including unemployment benefits, as well as benefits and other types of compulsory insurance coverage for compulsory social insurance;
all types of compensation payments established by the legislation of the Russian Federation, legislative acts of the constituent entities of the Russian Federation, decisions of representative bodies of local self-government (within the limits established in accordance with the legislation of the Russian Federation), related to:
with compensation for harm caused by injury or other damage to health;
with free provision of living quarters, payment for living quarters and utilities, food and groceries, fuel or appropriate monetary compensation;
with the payment of the cost and (or) the issuance of the due allowance in kind, as well as with the payment of monetary funds in return for this allowance;
with payment for the cost of food, sports equipment, equipment, sports and dress uniforms, which are received by athletes and employees of physical culture and sports organizations for the training process and participation in sports competitions, as well as sports judges for participating in sports competitions;
with the dismissal of employees, with the exception of:
compensation for unused vacation;
the amount of payments in the form of severance pay and average monthly earnings for the period of employment in a part exceeding in general three times the average monthly earnings or six times the average monthly earnings for employees dismissed from organizations located in the Far North and equivalent areas;
compensation to the head, deputy heads and chief accountant of the organization in excess of three times the average monthly salary;
with reimbursement of expenses for professional training, retraining and advanced training of employees;
with the expenses of an individual in connection with the performance of work, the provision of services under civil law contracts;
with the employment of employees dismissed in connection with the implementation of measures to reduce the number or staff, reorganization or liquidation of the organization, in connection with the termination of activities by individuals as individual entrepreneurs, the termination of powers of notaries engaged in private practice, and the termination of the status of a lawyer, as well as in connection with with the termination of activities by other individuals whose professional activities in accordance with federal laws are subject to state registration and (or) licensing;
with the performance of labor duties by an individual, including in connection with moving to work in another locality;

WITH THE EXCEPTION OF:

payments in cash for work with difficult, harmful and (or) dangerous working conditions, except for compensation payments in the amount equivalent to the cost of milk or other equivalent food products;
payments in foreign currency instead of daily allowances made in accordance with the legislation of the Russian Federation by Russian shipping companies to crew members of ships of foreign navigation, as well as payments in foreign currency to the personnel of the crews of Russian aircraft operating international flights;
compensation payments for unused vacation not related to the dismissal of employees;

lump-sum financial assistance:
individuals in connection with a natural disaster or other emergency in order to compensate for material damage caused to them or harm to their health, as well as individuals affected by terrorist acts on the territory of the Russian Federation;
an employee in connection with the death of a member (members) of his family;
employees (parents, adoptive parents, guardians) at the birth (adoption or adoption) of a child to whom this material assistance is paid within the first year after birth (adoption or adoption), but not more than 50,000 rubles. for each child;
income (except for wages of employees) received by members of family (clan) communities registered in accordance with the established procedure of indigenous peoples of the North, Siberia and the Far East of the Russian Federation from the sale of products obtained as a result of their traditional types of trade;
amounts of insurance payments:
on compulsory insurance of employees carried out by the payer of insurance premiums in the manner prescribed by the legislation of the Russian Federation;
under contracts of voluntary personal insurance of employees, concluded for a period of at least one year, providing for the payment by insurers of medical expenses of these insured persons;
under contracts for the provision of medical services to employees concluded for a period of at least one year with medical organizations that have the appropriate licenses to carry out medical activities issued in accordance with the legislation of the Russian Federation;
under contracts of voluntary personal insurance of employees, concluded exclusively in the event of the death of the insured person and (or) causing harm to the health of the insured person;
under contracts of non-state pension provision;
employer's contributions paid by the payer of insurance premiums in accordance with the Federal Law of April 30, 2008 N 56-FZ "On additional insurance premiums for the funded part of the labor pension and state support for the formation of pension savings", in the amount of paid contributions, but not more than 12,000 rubles per year per employee for whose benefit the employer's contributions were paid;
employer contributions paid in accordance with the legislation of the Russian Federation on additional social security for certain categories of employees, in the amount of paid contributions;
the cost of travel for employees to and from the place of vacation and the cost of carrying baggage weighing up to 30 kilograms, paid by the payer of insurance premiums to persons working and living in the Far North and equivalent areas, in accordance with the legislation of the Russian Federation, employment contracts and (or) collective agreements. In the event that the said employees take a vacation outside the territory of the Russian Federation, the cost of travel or flight (including the cost of carrying baggage weighing up to 30 kilograms), calculated from the place of departure to the checkpoint across the State Border of the Russian Federation, including an international airport, is not subject to insurance premiums, in which employees pass border control at a checkpoint across the State Border of the Russian Federation;
amounts paid to individuals by election commissions, referendum commissions, as well as from the funds of election funds of candidates for the position of the President of the Russian Federation, candidates for deputies of the legislative (representative) body of state power of a constituent entity of the Russian Federation, candidates for a position in another state body of a constituent entity of the Russian Federation, provided for constitution, charter of a constituent entity of the Russian Federation, elected directly by citizens, candidates for deputies of a representative body of a municipal formation, candidates for the position of head of a municipal formation, for another position provided for by the charter of a municipal formation and replaced through direct elections, electoral funds of electoral associations, electoral funds of regional branches of political parties that are not electoral associations, from the funds of the referendum funds of the initiative group for holding a referendum of the Russian Federation, a referendum of a constituent entity of the Russian Federation, a local referendum, an initiative campaign group for a referendum of the Russian Federation, other groups of participants in a referendum of a constituent entity of the Russian Federation, a local referendum for the performance of work by these persons, directly related to the conduct of election campaigns, referendum campaigns;
the cost of uniforms and uniforms issued to employees in accordance with the legislation of the Russian Federation, as well as civil servants of federal government bodies free of charge or with partial payment and remaining in their personal permanent use;
the cost of travel benefits provided by the legislation of the Russian Federation to certain categories of employees;
amounts of material assistance provided by employers to their employees, not exceeding 4,000 rubles per employee for the billing period;
the amount of tuition fees for basic professional educational programs and additional professional programs for employees;
amounts paid by organizations (individual entrepreneurs) to their employees to reimburse the costs of paying interest on loans (credits) for the acquisition and (or) construction of residential premises;
amounts of monetary allowance, food and clothing support and other payments received by military personnel, private and commanding officers of the internal affairs bodies of the Russian Federation, the federal fire service, officers of the federal courier communications, employees of institutions and bodies of the penitentiary system, customs authorities of the Russian Federation and bodies for the control of the circulation of narcotic drugs and psychotropic substances, having special ranks, in connection with the performance of duties of military service and service in these bodies in accordance with the legislation of the Russian Federation;
amounts of payments and other remunerations under labor contracts and civil law contracts, including contracts of author's order in favor of foreign citizens and stateless persons temporarily staying on the territory of the Russian Federation.

The base for calculating insurance premiums, in addition to the above payments, does not include:

in terms of insurance premiums payable to the Pension Fund of the Russian Federation - the amount of the allowance (monthly cash remuneration) and other payments received by prosecutors and investigators, as well as judges of federal courts and justices of the peace, payments and other remuneration made in favor of students in professional educational organizations, educational organizations of higher education in full-time education for activities carried out in a student team (included in the federal or regional register of youth and children's associations that enjoy state support) under labor contracts or under civil law contracts, the subject of which is the performance of work and (or) provision of services;

ATTENTION! When payers of insurance premiums pay expenses for business trips of employees both within the territory of the Russian Federation and outside the territory of the Russian Federation, daily allowances, as well as actually incurred and documented targeted expenses for travel to and from the destination, fees for services are not subject to insurance premiums. airports, commission fees, expenses for travel to the airport or train station at the points of departure, destination or transfers, for baggage transportation, expenses for renting accommodation, expenses for paying for communication services, fees for issuing (receipt) and registering an official foreign passport, fees for the issuance (receipt) of visas, as well as the costs of exchanging cash currency or a check in a bank for cash foreign currency. In case of failure to submit documents confirming the payment of expenses for renting a dwelling, the amounts of such expenses are exempted from taxation of insurance premiums within the limits established in accordance with the legislation of the Russian Federation. A similar procedure for taxing insurance premiums applies to payments made by individuals who are in the power (administrative) subordination of the organization, as well as members of the board of directors or any similar body of the company arriving to participate in a meeting of the board of directors, board or other similar body of this company.

Separate subdivisions on a note

The amount of insurance premiums payable at the location of the organization and which includes separate subdivisions is determined as the difference between the total amount of insurance premiums payable by the organization as a whole and the total amount of insurance premiums payable at the location of the separate subdivisions of the organization.

Separate subdivisions that have a separate balance sheet, current account and accrue payments and other remuneration in favor of individuals, fulfill the obligations of the organization to pay insurance premiums, as well as the obligation to submit calculations for insurance premiums at their location.

If at least one of the above conditions is not met, the accountant of the parent company must pay contributions and report for a separate subdivision centrally to the territorial bodies of extra-budgetary funds, where the organization itself is registered.

Set-off or refund of overpaid insurance premiums

Payers of insurance premiums have the right to a timely offset or refund of the amounts of overpaid or overcharged insurance premiums, penalties and fines.

Upon detection of the fact of excessive payment of insurance premiums, the territorial body of the Pension Fund of the Russian Federation informs the payer about this within 10 days from the date of discovery of the fact of overpayment.

Upon detection of the fact of a possible overpayment, the territorial body of the PFR has the right to conduct a joint reconciliation of calculations on accrued and paid insurance premiums with the payer. The results of such reconciliation are documented in an act signed by both parties.

The amount of overpaid insurance premiums can be:

offset against future payments of the payer;
set off against the repayment of arrears on penalties and fines for offenses;
returned to the payer of insurance premiums.

Set-off of the amount of overpaid insurance premiums against future payments of the payer of insurance premiums is made by decision of the body controlling the payment of insurance premiums independently. This does not prevent the payer of insurance premiums from submitting to the authority for monitoring the payment of insurance premiums an application submitted in writing or in the form of an electronic document for offsetting the amount of overpaid insurance premiums.

The relevant decision is made by the territorial body of the Pension Fund of the Russian Federation within 10 days from the day it discovers the fact of overpayment, or from the day it receives an application from the payer of insurance premiums, or from the day the act of joint reconciliation of paid insurance premiums is signed (if such a reconciliation was carried out).

Set-off of the amount of overpaid insurance contributions towards repayment of arrears on penalties and fines territorial bodies The FIU is carried out independently. In this case, the decision is made within 10 days from the date of discovery of the fact of excessive payment of insurance premiums, or from the date of signing the act of joint reconciliation of paid insurance premiums, or from the date of entry into force of the court decision. However, the payer may himself apply for the overpaid amount to be credited towards the repayment of debts on penalties and fines. In this case, the decision is also made within 10 days.

Since 2015, the offset of overpaid amounts of insurance premiums for one type of insurance, administered by one body of control over the payment of insurance premiums, against the upcoming payments of the payer of insurance premiums, payments for repayment of arrears on insurance premiums and debts on penalties and fines for another type of insurance, administered the same body of control over the payment of insurance premiums, is made upon application payer of insurance premiums, submitted in writing or in the form of an electronic document

Thus, the overpayment of compulsory health insurance contributions can be offset against the payment of pension contributions and vice versa. But the overpayment of these contributions cannot be sent to pay off the debt on contributions to the social insurance fund, since the control over the correctness of their payment is entrusted to the FSS.

To return overpaid insurance premiums the payer must submit an application, and then the amount will be returned within a month after receiving such an application. If the payer has debts for penalties and fines, the refund is made only after offsetting the amount of overpaid insurance premiums to pay off the debt.

An application for set-off or refund of the amount of overpaid insurance premiums may be submitted within three years from the date of payment of the specified amount.

The Pension Fund of the Russian Federation, within five days from the date of the decision, is obliged to inform the payer of insurance premiums in writing or in the form of an electronic document about the decision to set off (refund) the amounts of overpaid insurance premiums or to refuse to offset (refund). The specified message is transmitted to the head of the organization, an individual, their representatives personally against receipt or in another way confirming the fact and date of its receipt. If the said notice is sent by registered mail, it shall be deemed received upon the expiration of six days from the date of sending the registered letter.

IMPORTANT! A refund of the amount of overpaid insurance premiums to the Pension Fund is not made if the territorial body of the Pension Fund has taken into account the amount of overpaid insurance premiums as part of personalized accounting information and this information has been posted by the Fund to the individual personal accounts of the insured persons.

On insurance contributions in favor of persons recognized as refugees, who have applied for recognition as refugees or received temporary asylum

Information on the payment of insurance premiums in the period 2013 - 2015

The maximum value of the base from which insurance premiums are paid

The rate of insurance premiums for compulsory pension and medical insurance

	year 2013		year 2014		2015
		MHIF		MHIF		MHIF
Payers of insurance premiums who are on the general taxation system and apply the basic rate of insurance premiums
Payers of insurance premiums paying a single tax on imputed income.
Individual entrepreneurs applying the patent system of taxation
Pharmacy organizations and individual entrepreneurs licensed for pharmaceutical activities; non-profit organizations that apply the simplified tax system and carry out activities in the field of social services for the population, research and development, education, healthcare, culture and art and mass sports; charitable organizations applying STS
Organizations providing engineering services
Organizations making payments to crew members of ships, with the exception of ships used for storage and transshipment of oil
Organizations and individual entrepreneurs engaged in the production, publication (on the air) and (or) publication of the media
Economic companies and economic partnerships created by budgetary scientific institutions and autonomous scientific institutions
Organizations and individual entrepreneurs applying the unified agricultural tax
Organizations and individual entrepreneurs with the status of a resident of a technology-innovative special economic zone, organizations and individual entrepreneurs that have entered into agreements on the implementation of tourist and recreational activities
Organizations employing disabled people, public organizations of disabled people and their institutions
Organizations operating in the field of information technology
Organizations and individual entrepreneurs applying the simplified taxation system
Agricultural producers, organizations of folk art crafts, Family (tribal) communities of indigenous peoples of the North, Siberia and the Far East of the Russian Federation, engaged in traditional economic sectors
Organizations that have received the status of participants in the Skolkovo Innovation Center project
Payers of insurance premiums who have received the status of a participant in a free economic zone in the territories of the Republic of Crimea and the federal city of Sevastopol
Payers of insurance premiums who have received the status of a resident of the territories of advanced socio-economic development

Since 2013, an additional rate of insurance contributions to the Pension Fund of Russia has been introduced for employers with jobs with hazardous and hazardous industries. Attention! The specified tariffs are applied to workplaces, the working conditions at which, according to the results of attestation carried out in accordance with the procedure in force before the date of entry into force of Law No. 426-FZ, are recognized as harmful and (or) dangerous.

Payers of insurance premiums for compulsory pension insurance (OPS), for compulsory social insurance (OSS), for compulsory health insurance (CHI)	Rates compulsory insurance premiums
	pension (OPS)	social (OSS)	medical (CHI)
Insurance premium rates
Tariffs for payers specified in subparagraph 1 of paragraph 1 of Article 419 of the Tax Code of the Russian Federation (except for persons applying reduced insurance premium rates)	22 % *	2,9 (1,8 **)	5,1	30 %
* The specified rate of insurance premiums for compulsory pension insurance is applied within the established limit of the base for calculating insurance premiums for compulsory pension insurance - 22 percent. Above the established limit of the base for calculating insurance premiums for compulsory pension insurance - 10 percent(Clause 2, Clause 1, Article 425 of the Tax Code of the Russian Federation) ** In parentheses are the tariffs for compulsory social insurance in respect of payments and other remuneration in favor of foreign citizens and stateless persons temporarily staying in the Russian Federation.
Reduced insurance premium rates in 2019 application has changed
Organizations and individual entrepreneurs on the simplified tax system that conduct preferential activities with an income of at least 70% of the total (clause 5 clause 1, clause 3 clause 2, clause 6 article 427 of the Tax Code of the Russian Federation)	20 %	0 %	0 %	20 %
Pharmacies and individual entrepreneurs on UTII for payments to employees employed in the pharmaceutical industry (clause 6 clause 1, clause 3 clause 2 article 427 of the Tax Code of the Russian Federation)	20 %	0 %	0 %	20 %
Entrepreneurs on the patent taxation system (PST) for payments to employees engaged in activities on a patent, with the exception of certain types of activities for which the exemption does not apply(clause 9, clause 1, clause 3, clause 2, article 427 of the Tax Code of the Russian Federation)	20 %	0 %	0 %	20 %
Non-profit organizations (NPOs) on the USN. In addition to state and municipal institutions whose scope of activity is related to social services for citizens in the field of healthcare, education, art and mass sports (clause 7, clause 1, clause 3, clause 2, clause 7, article 427 of the Tax Code of the Russian Federation)	20 %	0 %	0 %	20 %
Charitable organizations applying the simplified taxation system (clause 8 clause 1, clause 3 clause 2, clause 8 article 427 of the Tax Code of the Russian Federation)	20 %	0 %	0 %	20 %
IT organizations (clause 3 clause 1, clause 1 clause 2, clause 5 article 427 of the Tax Code of the Russian Federation).	8 %	2 %	4 %	14 %
Economic partnerships and companies in the field of implementation of the results of intellectual activity (clause 1 clause 1, clause 1 clause 2, clause 4 article 427 of the Tax Code of the Russian Federation)	8 %	2 %	4 %	14 %
Organizations and individual entrepreneurs that have entered into agreements with the SEZ management bodies on the introduction of technological innovation and tourist and recreational activities (clause 2, clause 1, clause 1, clause 2, article 427 of the Tax Code of the Russian Federation)	8 %	2 %	4 %	14 %
Contribution payers paying remuneration to crew members of ships registered in the Russian International Register of Vessels (with exception) (clause 4, clause 1, clause 2, clause 2, article 427 of the Tax Code of the Russian Federation)	0 %	0 %	0 %	0 %
organizations - participants of Skolkovo (clause 10, clause 1, clause 4, clause 2, article 427 of the Tax Code of the Russian Federation)	14 %	0 %	0 %	14 %
Insurers - participants of the SEZ on the territory of Crimea and Sevastopol	6 %	1,5 %	0,1 %	7,6 %
Insurers - residents of the territory of rapid socio-economic development (clause 12 clause 1, clause 5 clause 2, clause 10 article 427 of the Tax Code of the Russian Federation)	6 %	1,5 %	0,1 %	7,6 %
Insurers - residents of the free port "Vladivostok"	6 %	1,5 %	0,1 %	7,6 %

Rules for the calculation of insurance premiums. The procedure for calculating and paying insurance premiums

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