Since the beginning of 2017, the government, in order to reduce and streamline reporting, has transferred control over insurance premiums (pension, social and medical insurance) to the Federal Tax Service.

It is the Federal Tax Service that, since January 1, 2017, has been monitoring deductions to the treasury for various insurance premiums, processing and analyzing this information, as well as collecting debts. The transfer of control over "insurance" to the tax authorities aims to return to the budget large amounts of arrears accumulated over the previous few years - the government considered that the PFR (like the FSS and some other authorities) failed to cope with this task.

Federal Law No. 212, which previously regulated this area, is no longer valid. Instead, the Tax Code is supplemented by a whole chapter No. 34 "Insurance contributions", detailing who, to whom and how much.

A change in legislation in this area does not imply a change in the tariff for contributions to the PFR. He will make the same 22% if payments do not exceed the annual limit, and 10% if the annual limit is exceeded.

Individuals who contribute to their own pension, such as self-employed individuals, private lawyers, notaries, and so on, will continue to pay a fixed contribution to the FIU. Since the minimum wage was set at 11,163 rubles, the fixed contribution for the year will be 26 545 rubles.

This payment is finite only if the annual income of an individual entrepreneur, a privately practicing lawyer, a notary, a doctor, etc. amounted to no more than 300,000 rubles. If the annual income was higher, then the Pension Fund is supposed to pay extra. The amount of the additional payment will be 1% of the excess of income over the threshold of 300,000, but not more than 212,360 rubles.

The limit on pension contributions, the excess of which during the year gives the right to a reduced rate, in 2018 is 1,021,000 rubles. Contribution limits for daily allowances for business trips in Russia and abroad - in the first case they will amount to 700 rubles per day, in the second - 2500 rubles per day.

The Federal Tax Service provides the “Unified Social Insurance Fee” (ESSC), for the FIU - the “Report on the insurance period” or SZV-experience.

For the SZV-M form, the reporting deadline is before the 15th of the next month. The SZV-experience report will need to be submitted once a calendar year, and the deadline for submitting the first form is until March 1, 2018

Preferential interest accrual

All 13 categories of beneficiaries have retained the right to a benefit, that is, reduced contributions to pension accounts, and the rates have not changed either. By 20% The following will be deducted for the insurance part of the pension:

By 8% in 2018, pension "insurance" will be paid:

  • enterprises engaged in the field of information technology;
  • economic societies and partnerships that implement the results of someone else's information activities in production, that is, putting inventions, utility models, etc. into action;
  • any firms that have received the right from the governing bodies of special economic zones to conduct activities in them to introduce new technologies and develop a tourism cluster.

By 6% “pension” is paid by participants of the free economic zone “Crimea”, including Sevastopol, the territory of advanced economic development and the free port “Vladivostok”, although in each case there are local restrictions on the types of activities.

By 14% a contribution is taken from the participants of the Skolkovo scientific project. And, finally, 0% of contributions, that is, the firms that own ships registered in the Russian International Register do not pay anything to the FIU, but only when paying salaries and remuneration to the crew members of these ships (there are also restrictions).

transitional tariff

As such, there is no transitional tariff, since the rates themselves have not changed.. But due to the fact that the transfer of reporting from funds to tax led to the loss of information and confusion, especially in the presence of overpayments on contributions, it is recommended to carefully check and double-check all information on insurance premiums for all employees from the beginning of 2017, in order to avoid overpayments.

The effect of the regressive rate

The regressive rate is reduced rate of pension insurance contributions applied if the limit of the insurance base is exceeded. In 2018, it is 1,021,000 rubles. This means that if an employee's annual income exceeds this amount, then insurance premiums for him in excess of the limit are calculated at a regressive rate. It is 10%.

What does this mean in an example? Let's say an employee's salary (in full) is 90,000 rubles per month. In total, it will amount to 1,080,000 rubles per year.

Contributions from the amount within the limit are stable. They cannot exceed 224,620 rubles per year (exactly 22% from 1,021,000). Accordingly, the enterprise pays 224,620 rubles to the treasury for this employee, plus:

(1,080,000 - 1,021,000) * 10% / 100% = 5900 rubles.

The total total pension contribution for this employee per year will be:

224 620 + 5900 = 230 520 rubles

Under GPC agreements

In most cases, civil labor contracts (implying not an employer-employee relationship, but a customer-executor relationship) imply the deduction of insurance pension contributions in the same way as labor contracts, but there are a number of exceptions:

  • the contract is concluded with an individual entrepreneur who pays insurance for himself;
  • the contract is concluded with a foreigner who is in Russia temporarily and does not have Russian citizenship;
  • the contract is concluded with students of a university or secondary school of full-time full-time education.

A contribution in the amount of the same 22% is carried out upon payment for the performance by the party - the Contractor of the agreed work. With contracts of a different meaning, for example, for the sale and purchase of real estate, nothing of the kind will have to be done. However, if the Contractor has the right to apply a reduced rate in the cases specified above, then payments are made on it.

Closed, i.e. the most complete list of payments not subject to insurance premiums is given in article 422 of chapter 34 of the Tax Code of the Russian Federation. All payments that are not mentioned in it are subject to contributions.

Those released include:

  • government benefits such as unemployment, etc.;
  • state compensation, for example, to pay for sports nutrition in professional sports;
  • one-time financial assistance - within 50,000 rubles;
  • income of representatives of indigenous peoples from folk craft, except for wages;
  • other payments listed in the article.

Mandatory and additional bets

The rate of 22% is mandatory for everyone except beneficiaries. But people employed in harmful/dangerous work are entitled to preferential pension provision - early retirement. Therefore, in relation to them, the state establishes additional rates.

The additional tariff is set according to certain lists, which are regulated by laws No. 400-FZ and 426-FZ (both dated December 28, 2013). They continue to operate in 2018. The higher the hazard class of the job, the higher the additional rate. It can vary from 9 to 2% (in addition to the main one - 22%).

Reporting to funds for 2018

"Unified social insurance fee" for the IFTS combined several different types of reporting provided by various regulatory authorities - for pension, medical and social insurance, including payments for sick leaves and issues related to maternity and parental leave.

The deadline for the ESS is no later than the 30th day of the month following the reporting period, for the Injury FSS - no later than 20/25 (in paper / electronic form) of the next month, for SZV-M - no later than the 15th day of the next month.

Changes in insurance premiums for 2018 are presented below.

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Individual entrepreneurs and organizations that are employers are required to transfer insurance premiums (from employee payments under employment contracts). Monthly insurance premiums for individual entrepreneurs are listed by:

  • in the IFTS(for compulsory pension insurance);
  • in the IFTS(for compulsory health insurance);
  • in the IFTS(for temporary disability insurance and in connection with maternity);
  • in the FSS(for compulsory social insurance against accidents at work and against occupational diseases, in short, injury insurance).

In our today's publication, we will find out the amount of individual entrepreneur contributions for employees in 2019 for transfer to funds, as well as what reports are submitted by individual entrepreneurs to these funds.

Note that with payments to physical. to persons (on the basis of civil law contracts), entrepreneurs must transfer contributions only to the Pension Fund of the Russian Federation and the FFOMS. Contributions are transferred to the FSS provided that this item is provided for by the individual entrepreneur agreement with the employee.

Please note that in accordance with applicable law, some payments to employees are exempt from paying insurance premiums (Article 217 of the Tax Code of the Russian Federation).

Mandatory for all IP is:

  • registration with the FSS as an employer;
  • in addition to contributions for employees, pay insurance premiums “for oneself”.

Contributions paid by individual entrepreneurs for employees in 2019

The rates for paying insurance premiums to funds in 2019 are as follows:

  • Pension insurance - 22%. From the amount of exceeding the established limit value of the base - 10%;
  • Insurance in connection with temporary disability and maternity - 2.9% (excluding contributions from accidents), and 1.8% from payments to temporarily staying foreigners;
  • Medical insurance - 5.1%.

Some individual entrepreneurs have the right to pay insurance premiums at reduced (preferential) rates. Data on these IPs are presented in the tables at the end of the article.

The basis for calculating insurance premiums are all payments and remunerations received by an individual and subject to taxation of contributions for medical pension insurance, injury insurance, temporary disability insurance and in connection with maternity. As soon as the annual income of an individual reaches the limit approved by the Government of the Russian Federation, the regressive scale comes into effect. Such income will be taxed at a reduced tariff rate or exempt from taxation altogether.

From January 1, 2019, the limits of the base for calculating insurance premiums installed in the following sizes:

  • for contributions to pension insurance - 1,150,000 rubles (in excess, contributions are calculated at a rate of 10%);
  • for insurance premiums in connection with temporary disability and maternity - 865,000 rubles;
  • There is no limit for health insurance premiums.

IP insurance premiums for employees in 2019 for all types of compulsory insurance (pension, medical, injury, disability, maternity) IP must be paid no later than the 15th day (of the next month). Do not forget that if the last day of payment of contributions falls on a weekend (holiday), then the deadline for the payment of contributions is postponed to the next business day.

Payment of dues and reporting

From January 1, 2014, it is no longer necessary to distribute pension insurance contributions between the funded and insurance parts of an employee's pension. Employees now independently choose the insurance rate for paying contributions that go to the funded part of their pension.

An individual entrepreneur who is an employer transfers contributions only to the insurance part. The PFR itself distributes the contributions of the insurance and funded parts (at the choice of the employee).

In 2019, individual entrepreneurs making payments to individuals pay insurance premiums for pension insurance to the IFTS with a payment order indicating BCC: 182 1 02 02010 06 2110 160.

In 2019, individual entrepreneurs making payments to individuals pay insurance premiums for health insurance at the IFTS with a payment order indicating BCC: 182 1 02 02101 08 2013 160.

In 2018, the amount of fixed insurance pension contributions is 26 545 rubles per year, the amount of fixed contributions for health insurance - 5 840 rubles.

Fixed contributions determined for 2019 and 2020. They, just like in 2018, will not depend on the minimum wage, but are established by the Government of the Russian Federation in specific values:

  • in 2019 - for pension insurance - 29,354 rubles; for medical insurance - 6884 rubles;
  • in 2020 - for pension insurance - 32,448 rubles; for medical insurance - 8426 rubles.

Starting from 2018, fixed contributions are not calculated based on the minimum wage. The government will set a specific annual contribution rate for the purpose of paying fixed contributions for IPs.

Also remains in 2019 and an additional contribution to the Pension Fund of 1% if the annual income exceeds 300,000 rubles. This contribution cannot be more 212,360 rubles in 2018 and there can be no more 234,832 rubles in 2019. Moreover, this amount includes not only 1% of the excess of income of 300,000 rubles, but also the amount of fixed insurance premiums paid.

CSC for the payment of insurance premiums in a fixed amount for compulsory pension insurance for payment in 2019:

182 1 02 02140 06 1110 160

CBC for paying insurance premiums for compulsory pension insurance in a fixed amount credited to the budget of the Pension Fund of the Russian Federation for the payment of an insurance pension (calculated from the amount of the payer's income received in excess of the income limit - 1%):

182 1 02 02140 06 1110 160

Please note that the CCF of the two contributions listed above are the same.

CCC for the payment of insurance premiums for compulsory health insurance in a fixed amount in 2019:

182 1 02 02103 08 1013 160

Starting January 1, 2015 (this rule is also true for 2018), when transferring insurance premiums to the IFTS, the amount payable in rubles and kopecks is indicated.

In 2019, an individual entrepreneur submits reports on accrued and paid contributions:

  • quarterly to the Federal Tax Service Inspectorate in the form of Calculation of accrued and paid insurance premiums for pension and medical insurance, as well as insurance for temporary disability and in connection with maternity (RSV form);
  • monthly report to the Pension Fund Information on insured persons (form SZV-M);
  • quarterly to the Social Insurance Fund Calculation of accrued and paid insurance premiums for injuries (Form 4-FSS);
  • since 2018, a new form has been provided to the FIU (SZV-STAZH). Information on the length of service of employees must be submitted to the FIU once a year. The first report of the new form had to be submitted before 03/01/2018 for 2017. For 2018 report SZV-M experience must be provided in the IFTS not later than 03/01/2019.

In 2019, electronic reporting to the IFTS is submitted no later than the 20th day of the second month of the next quarter, on paper - no later than the 15th day of the second month of the next quarter. If the number of employees is more than 25 people, the report must be submitted only in electronic form.

Payment of insurance premiums for individual entrepreneurs for employees in 2019

Recall that from January 1, 2017, the functions of tax administration of insurance premiums are assigned to the Federal Tax Service. In this regard, the procedure for monitoring the payment of insurance premiums for temporary disability and in connection with motherhood will change.

Since 2017, the tax inspectorate has been entrusted with the duty to:

  • control the payment of insurance premiums in accordance with the provisions of the Tax Code of the Russian Federation;
  • collect debts on insurance premiums, including those that arose before January 1, 2017;
  • accept Calculations on insurance premiums for the reporting period from the 1st quarter of 2017.

For the FSS in 2017, in terms of contributions for temporary disability and in connection with motherhood, the obligation remains:

  • accept calculations on insurance premiums for 2010-2016.
  • carry out control measures on insurance premiums for 2010-2016.
  • make a decision on the return of overpaid (collected) insurance premiums for 2010-2016.
  • carry out checks on sick leave and maternity expenses and reimbursement of social insurance expenses.

Injury contributions remain administered by the FSS.

The deadlines for paying insurance premiums in 2019 will remain the same as in previous years - no later than the 15th day of the month following the month for which they are accrued. But it is necessary to transfer contributions in 2019 to the tax office, and not to the FIU or the FSS.

In 2019, an individual entrepreneur must submit reports on contributions paid to the Federal Tax Service.

Reporting on insurance premiums in 2019

In 2019, a new report to the Federal Tax Service will continue to operate - a unified calculation of insurance premiums. Recall that this report replaced the following reports: 4-FSS, RSV-1, RSV-2 and RV-3. The form of calculation for insurance premiums was approved by the Order of the Federal Tax Service of Russia dated 10.10.2016 N ММВ-7-11/551@.

Entrepreneurs-employers must submit Calculation of insurance premiums within the following terms:

  • for the 1st quarter of 2018 until May 3, 2018.
  • for the first half of 2018 until July 30, 2018
  • for 9 months of 2018 until October 30, 2018
  • for 2018 until 01/30/2019.

Report submission deadlines in 2019 do not change. The report is submitted by the end of the month following the reporting quarter: 04/30/2019; 07/31/2019; 10/30/2019; 01/30/2020.

A new form for calculating insurance premiums is currently being prepared, which will presumably need to be submitted for the periods of 2019. The new form, as usual, will take into account changes in legislation. But until it is published, we list the possible changes:

  • in Section 3, which is responsible for personalized data on insured persons, a new attribute "Adjustment type" will appear, the same as in the SZV-M report - primary / changing / canceling;
  • in Appendix 2 to Section 1, the column “Payer's tariff code” may appear;
  • in Section 2 "Calculation of the amounts of insurance premiums for compulsory social insurance in case of temporary disability and in connection with motherhood", columns from 051 to 054 will be excluded, but two new fields will be added: 001 "Payer's tariff code" and 015 "Number of individuals persons from whose payments insurance premiums are accrued.

The SZV-M report continues to be submitted in 2019. In 2019, SZV-M must be submitted to the FIU by the 15th day of the month following the reporting one.

New report Information on the length of service of insured persons is submitted, starting from 2017, annually by March 1 of the next year following the reporting year. First form report SZV-STAGE must be submitted before 03/01/2018.

Form 4-FSS in 2019 will be submitted to the FSS at the same time as in 2018. This form consists of section 2 of the 4-FSS form valid in 2016. It is also necessary to hand it over to the territorial bodies of the FSS.

Recall the deadline for submission of 4-FSS in 2019:

  • on paper no later than the 20th day of the month following the reporting period;
  • in the form of an electronic document no later than the 25th day of the month following the reporting period.

For individual entrepreneurs who do not use the labor of employees, it is not necessary to submit reports on insurance premiums to the Federal Tax Service, PFR or FSS in 2019.

Payment of contributions to the FSS

IP insurance premiums for employees in 2019 in the FSS are divided into 2 types:

1. From accidents at work (and from occupational diseases).
2. In case of temporary disability (and in connection with motherhood).

The amount of insurance premiums in case of temporary disability is 2.9% of wages. The amount of the contribution may vary depending on the preferential rate.

The amount of insurance premiums against industrial accidents is from 0.2 to 8.5%. It depends on the class of occupational risk to which the type of activity of the employee belongs.

In 2019, the budget classification code for the transfer of insurance premiums to the FSS remained unchanged:

  • BCC 393 102 02090 07 1000 160 (in case of temporary disability);
  • BCC 393 102 02050 07 1000 160 (from industrial accidents).

Other details can be found in the territorial body of the FSS.

Starting January 1, 2015 (this rule is true and for 2019), when transferring insurance premiums to the FSS, the amount payable in rubles and kopecks is indicated.

An individual entrepreneur submits quarterly reports to the FSS in the form of "Calculation on accrued and paid insurance premiums (in the form 4-FSS)".

In 2019, electronic reporting to the FSS is submitted no later than the 25th day of the month following the reporting quarter. On paper - no later than the 20th day of the month following the reporting quarter.

Employers with an average number of employees of more than 25 people in 2019 submit reports only in electronic form (with an enhanced qualified electronic signature of the UKEP).

Table of tariff rates for insurance premiums in 2019

FFOMS

Total

General insurance premium rates in 2018

Organizations and individual entrepreneurs on DOS, USN, UTII and ESHN, with the exception of beneficiaries

IP on PSN (trade, catering, rental of property)

With a tax base for each employee up to 796,000(2016), 876,000 (2017), 1,021,000 (2018)

If the tax base per employee is above 796,000 in 2016, above 876,000 in 2017, above 1,021,000 (2018).

Preferential or reduced rates of insurance premiums in 2018

Pharmacy organizations and individual entrepreneurs (with a license as a pharmacist), on UTII

NPOs (on the simplified tax system that operate in the field of social services, science, education, healthcare, sports, culture and art)

Organizations and individual entrepreneurs (on the simplified tax system with preferential activities)

Charitable organizations (on the simplified tax system)

IP on PSN (except for trade, catering and property rental)

Participants of the free economic zone (FEZ) in Crimea and Sevastopol

Organizations and individual entrepreneurs engaged in technical innovation and tourism and recreational activities in special economic zones

Organizations in the field of IT (provided that the income from this activity following the results of 9 months is not less than 90%, and the number of employees is not less than 7 people)

Organizations that have received the status of a participant in the Skolkovo project

Organizations and individual entrepreneurs that make payments to crew members of vessels (registered in the Russian International Register of Vessels)

Beneficiaries, in case of exceeding the limits for the PFR over 796,000 rubles, do not need to transfer additional contributions to the PFR.

Additional insurance premium rates in 2018

The persons referred to in paragraphs. 1 paragraph 1 of Art. 27 of Law No. 173-FZ

The persons referred to in paragraphs. 2-18 p.1 art. 27 of Law No. 173-FZ

Additional contributions are paid regardless of the limits of 1,021,000 and 815,000 in 2018.

At the same time, companies that have assessed working conditions can be paid additional. contributions to the PFR at special rates (parts 1-2.1 of article 58.3 of Law No. 212-FZ)

It remains to be added that a draft law is currently being prepared on the preservation for the period up to 2020 inclusive of the current rates of insurance premiums. The bill is aimed at ensuring in the period from 2015 to 2020 the invariability of the conditions for paying insurance premiums to state non-budgetary funds, in accordance with the Message of the President of the Russian Federation and the instructions of the Chairman of the Government of the Russian Federation.

CHANGES TO THE APPLICATION OF REDUCED INSURANCE RATES IN 2019

Unfortunately, the promise of the Government of the Russian Federation to maintain preferential tariffs for the simplified tax system until 2020 will not be realized in 2019. According to Federal Law No. 303-FZ of August 3, 2018, only for socially oriented non-profit and charitable organizations that apply the simplified tax system, the tariff rate of 20% remains.

For individual entrepreneurs and organizations using the simplified tax system, in 2019 the tariff rate will be 30%. The increase in tariffs will occur within the following limits:

  • for pension insurance, instead of 20%, it will be necessary to charge 22%;
  • for health insurance, the tariff will be 5.1% instead of 0%;
  • for temporary disability and maternity insurance, the tariff will increase from 0% to 2.9%.

Penalties on insurance premiums in 2019

In 2019, fines for violations of the payment of contributions will be calculated, in accordance with the Tax Code of the Russian Federation, according to the following rules:

  • for violation of the deadline for submitting the calculation of insurance premiums, the fine will be 5% of the unpaid amount for each month, but not more than 30% of this amount;
  • the minimum fine will be 1,000 rubles (Article 119 of the Tax Code of the Russian Federation);
  • for each non-delivered document on contributions, the fine will be 200 rubles (Article 126 of the Tax Code of the Russian Federation);
  • for deliberate understatement of the contribution base, the fine will be 40% of the underpaid contribution amount.

The material has been edited in accordance with the changes in the legislation of the Russian Federation, relevant as of 11/21/2018

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Insurance premiums. Who has to pay and when? Contributions to the PFR and FFOMS. FSS contributions. Paying dues online.

Contributions to the PFR and FFOMS

The following categories of entrepreneurs are required to pay insurance premiums to these off-budget funds:

  • organizations with employees
  • IP with employees who are paid wages, and (or) contractors - individuals who receive remuneration for their work;
  • Individuals without IP status, which accrue salaries to employees and (or) remuneration to contractors - individuals;
  • Sole Proprietors and Individuals in Private Practice(notaries, lawyers, doctors) and work for themselves, not for the employer.

If one person falls under several of the listed categories, then he is obliged to pay insurance premiums for each reason. For example, if an individual entrepreneur works for himself and at the same time has hired employees, then he needs to pay contributions in a fixed amount for himself, and separately for the income of his employees.

Employer organizations pay contributions by the 15th day of the month following the reporting month. Individual entrepreneurs may pay contributions monthly, quarterly or lump sum until December 31 of the reporting year. The terms of payment are determined by the entrepreneur himself.

In accordance with Federal Law N 212-FZ, individual entrepreneurs who do not make payments or other remuneration to individuals pay insurance premiums to the Pension Fund of the Russian Federation and the Federal Compulsory Medical Insurance Fund in fixed amounts in the manner prescribed by part 1.1 of Article 14 of Law N 212-FZ :

1) if the amount of income of the payer of insurance premiums for the billing period does not exceed 300,000 rubles, - in a fixed amount (3,796.85 rubles (6,204 rubles x 5.1% x 12 months) + 19,356.48 rubles (6204 rubles x 26% x 12).

2) if the amount of income of the payer of insurance premiums for the billing period exceeds 300,000 rubles - in a fixed amount, plus 1% of the amount of income exceeding 300,000 rubles for the billing period. At the same time, an “upper” bar has been set for individual entrepreneurs’ pension payments - its maximum amount is equal to the product of eight times the minimum wage and the rate of insurance contributions to the Pension Fund, increased by 12 times. Thus, in 2016 this maximum is 154,851.84 rubles. (6204 rubles x 8 x 26% x 12).

For 2017, the amount of fixed contributions for individual entrepreneurs will be approved at the end of 2016.

In order not to have to remember or calculate the amount of insurance premiums every time, you can entrust this routine to Kontur.Elbe. The web service will automatically calculate the correct amount to be paid and prepare a payment order for the Internet bank.

Organizations with employees are required to submit reports to the FIU on a quarterly basis. Moreover, if the number of employees exceeds 25 people, this can only be done electronically.

Individual entrepreneurs without employees do not need to submit reports to the funds.

Contributions to the FSS

All employers (both organizations and individual entrepreneurs) are required to pay insurance premiums in case of temporary disability, in connection with motherhood, as well as from accidents at work and occupational diseases in the Social Insurance Fund. Individual entrepreneurs without employees have their own procedure for paying contributions to the FSS. You can read about it in the corresponding article.

The employer transfers contributions for injuries within the period established for the employee to receive the salary for the past month. If the payment of contributions for injuries is provided for by a civil work contract, then the money is transferred to the FSS within the time limits specified in the contract. At the same time, for two payments to the FSS - for injuries and insurance in case of temporary disability and in connection with motherhood - you need to draw up two independent payments.

Reporting to the FSS is submitted by employers on a quarterly basis. In addition to quarterly reporting, it may be necessary to submit an interim report to the FSS. This happens if in some month the payments for compulsory social insurance exceeded the accrued amount. In this case, the right to compensation appears, which can be obtained by submitting an application and an interim report to the FSS for the required period.

Even if for the reporting period (or for part of it) the salary was not accrued to employees, it is still necessary to submit reports. Just in this case, it will be with zero or reduced indicators. For late submission of reports, a fine is charged: for each full or incomplete month of delay, you will have to pay 5% of the amount of insurance premiums that have been accrued in the last three months, but not less than 1,000 rubles.

In 2017, contributions will need to be reported using a new form for calculating insurance premiums. Form 4-FSS will remain, but it will be amended.

In order not to forget about the submission of reports and receive notifications of the upcoming deadline, use the reminders in. The service will tell you when you need to pay tax or submit a report, and it will also help you generate and send all reports via the Internet.

Employers are key participants in the Russian pension system. The insurance premiums for mandatory pension insurance that they accrue and pay 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 is the administrator of insurance premiums for compulsory pension and compulsory medical insurance.

The payers of insurance premiums are:

  • 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.

IMPORTANT! For the self-employed From January 1, 2016, in order to separately account for insurance premiums, changes have been made to the codes of subtypes of budget revenues for the CBC used to pay insurance premiums for compulsory pension insurance in a fixed amount:

Calculated from the amount of the payer's income, not exceeding the maximum income;

Calculated from the amount of the payer's income received in excess of the income limit (1%).

New BCCs have been introduced to pay insurance premiums for compulsory health insurance in a fixed amount.

IMPORTANT! For all categories of payers Since January 1, 2016, changes have been made to the codes of subtypes of income of the CBC in order to separately account for penalties and interest on the corresponding payment.

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. You need to pay 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 are 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 are 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 is determined separately for each employee from the beginning of the billing period after 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 does not apply.

It is necessary to pay insurance premiums for each type of insurance in separate settlement documents that are sent to the bank indicating the relevant accounts of the Federal Treasury and budget classification codes.

Insurance premiums for mandatory pension insurance must be paid without dividing into insurance and funded parts.

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

Budget classification codes (BCC) for paying insurance premiums can be.

IMPORTANT! The amount of insurance premiums to be transferred to the relevant state off-budget funds, employers must 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, takes place according to the same scheme as for compulsory pension insurance. When transferring insurance premiums to the compulsory health insurance funds, the insured is obliged to indicate his registration number in the payment orders.

IMPORTANT! Since 2015, banks are required to issue certificates to the authorities for monitoring the payment of insurance premiums 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 from the authority control over 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 Pension Fund of the Russian Federation, as well as relevant forms of certificates and extracts, approved by Resolution of the Board of the Pension Fund of the Russian Federation of October 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.

Comprehensive information and advice on the procedure for paying insurance premiums can be obtained from the territorial body of the Pension Fund of Russia at the place of registration of the insured. In addition, on the website of the Pension Fund of the Russian Federation in the “Insured’s Cabinet”, the insured can view the register of payments, receive a certificate of reconciliation of settlements, issue a payment order, calculate contributions, issue receipts and much more in real time. In addition, in the section "Electronic Services" there is a service "Formation of payment documents", with which you can prepare a payment order.

Each employer must pay insurance premiums to three extra-budgetary funds - the social insurance fund (FSS), medical (CHI) and pension (PFR). In the event of an insured event, the funds make the appropriate payments provided for by law. Reaching the retirement age for employees is considered an insured event for the calculation of a pension by the pension fund of the Russian Federation. Other funds pay benefits to an employee in the event of disability, injury, or maternity leave. The legislative basis for the deduction of insurance premiums is Federal Law No. 212-FZ of July 4, 2009. Any organization that pays salaries to its employees or pays remuneration to contractors is obliged to pay insurance premiums. In addition, individual entrepreneurs (IEs) and individuals (non-IEs) who pay salaries or remuneration to employees are required to pay contributions. This category also includes private practitioners (notaries, lawyers, etc.) and all those who work for themselves, but do not use hired labor.

When are contributions taken?

Let's take a closer look at contributions to the Pension Fund. What exactly are they made for? Just like medical and contributions to the Social Insurance Fund, deductions to the pension fund from salaries are carried out in accordance with employment contracts. In addition to wages, deductions are made from monthly, quarterly and annual bonuses, vacation pay and compensation for unused vacation. For individuals who are not full-time employees, such payments are made in the presence of an author's or civil law contract. An exception is if the contractor with the status of an individual entrepreneur pays contributions for himself. Contributions are also not charged on property rented from employees. Article 9 of the Law lists all payments that are not subject to pension taxation. These are, for example, sick leave benefits, compensation, daily allowance during business trips, etc. The calculation of the taxable base of each employee (contractor) is carried out on an accrual basis from the beginning of the calendar year. Thus, its full size corresponds to the annual earnings. From January 1, the base is reset to zero, and the calculation starts again. At the same time, its size for medical and contributions to the Social Insurance Fund has a limit value established by law. And the base is not limited to pension contributions.

What is the amount of the monthly installment?

How can an employer calculate the correct amount of the monthly contribution, for example, to the FIU? To do this, he is obliged to add up all taxable payments accrued since January 1, including the current month. Then multiply the amount by the insurance rate. Then subtract from the received contributions already accrued since the beginning of the year. The remaining value is the desired monthly payment. The deadline for the transfer of all mandatory contributions is set no later than the 15th day of the next calendar month. If it is a weekend or holiday, the deadline is extended by one working day. The reporting periods for employers are a quarter, half a year and a calendar year. The report must be submitted no later than the 15th day of the month following the reporting period. Within the same time frame, employers are required to submit personalized reports to the FIU. This is the name of information about the length of service and insurance premiums of each employee individually. If the staff is more than 50 people, such reporting is kept in electronic form. The same applies to newly created organizations.

Where do our contributions go?

Why do you need contributions to the Pension Fund? The Pension Fund of the Russian Federation is the largest organization in the country for the provision of state socially significant services to citizens. It was founded in 1990, and its divisions operate in every region of Russia. The functions of the fund are the state management of the funds of the entire pension system and ensuring the pension rights of citizens. The budget is approved by the State Duma. More than forty million citizens who have reached retirement age and about 20 million beneficiaries receive pensions and social benefits from the Pension Fund. It is in charge of benefits for the disabled, veterans, Heroes of the Soviet Union and the Russian Federation, the issuance of certificates and the payment of maternity capital.

How is the pension formed?

Contributions to the pension fund consist of insurance and funded parts. Both parts are intended for the formation of a pension. Since 2014, the rules for the formation of these units have changed significantly. There are two different schemes for the distribution of deductions. Employees born in 1967 and younger have the right to determine the tariff themselves. They can keep the rate of the funded part of their future pension at the same rate (6% of income), thereby increasing the insurance part to 14%, or lower it to 2%. The right to such a choice is enshrined in Law No. 243-FZ, adopted on December 3, 2012. The employee must confirm his choice with a statement. If he does not do this, by default from 2014 the funded part of the pension will be 2%.

How to be a private entrepreneur?

Contributions to the pension fund of individual entrepreneurs (individual entrepreneurs) are also required by law and are determined in a fixed amount. These payments must also be made if the entrepreneur did not carry out activities in the reporting period, and he had no income. This practice seems extremely unfair, but the law does not provide for other options. The amount of payments is related to the current value of the minimum wage. In the absence of income, an entrepreneur (as well as a lawyer or a notary) has the right to prove in court the insuperable circumstances due to which the entrepreneurial activity was terminated. If he does not succeed, insurance premiums will be collected from him by force.

How to find out your own deductions?

Annually, the pension fund informs citizens about the accrued amounts through the postal service. How to find out your own contributions to the pension fund without waiting for such a letter? To do this, it is enough to have the number of the insurance pension certificate on hand. After registering on the public services portal and entering your personal account, you will need to select from the menu to receive an extended extract from the PFR. The information displayed on the monitor is easy to print. If the Internet is unavailable for some reason, you can write an application to your PF branch, for which you will need to find out its number and postal address.