Contributions to state off-budget funds c. Contributions to state off-budget funds
One of the most significant changes in 2017 is insurance premiums to off-budget funds. At the beginning of 2016, information appeared on the administration of insurance premiums (PFR, FSS, FFOMS) in a "single window". And all accountants with great experience remembered the unified social tax that has left us since 2010. And so it happened: starting in 2017, the administration of insurance premiums was transferred to the tax authorities. At the same time, contributions will now be called a single social insurance fee (abbr. - ESS).
In this regard, a new chapter has been introduced into the tax code - Ch. 34 "Insurance contributions". It consists of several articles that repeat the articles on insurance premiums in force until January 1, 2017. The change in the transfer of authority to the tax authorities entailed the development and approval of a new calculation for insurance premiums. The Ministry of Finance of the Russian Federation and the Federal Tax Service approved the form for calculating insurance premiums, the procedure for filling it out, as well as the format for submitting the calculation for insurance premiums in electronic form. The form combined the accrual and transfer of insurance premiums to the Pension Fund of the Russian Federation (22%), the FSS (2.9%), FFOMS (5.1%).
The deadline for submitting the calculation is set no later than the 30th day of the month following the expired reporting period and the expired year. It should be noted that the calculation for the 1st quarter of 2017 is provided no later than May 2, 2017.
As for insurance premiums for insurance against accidents at work and against occupational diseases, from January 1, 2017, the 4-FSS report is submitted to the FSS of the Russian Federation only in terms of accident insurance premiums. The new form has been approved.
Changes
In 2017 and 2018, the limit scheme remains the same. When the income threshold is reached, the pension tariff is reduced to 10%, and social contributions are not paid at all.
The Government, by Decree No. 1255 of November 29, 2016, approved the maximum bases for calculating insurance premiums from January 1, 2017:
- FIU of the Russian Federation - 876,000 rubles.
- FSS RF - 755,000 rubles.
What is important here is the change in amounts not subject to taxation. This is now dedicated. In paragraph 2 of Art. 422 of the Tax Code of the Russian Federation states that the daily allowance provided for is not subject to taxation. Namely, per diem 700 rubles. on the territory of the Russian Federation and 2500 rubles. Abroad. Previously, there was no such restriction. Everything else, with regard to non-taxable amounts, remained the same. And the accountant will not have to reorganize and strain on the issue of calculating the taxable base for insurance premiums.
It should be noted the differences in the reimbursement of benefits relating to the period before 01/01/2017 and after 01/01/2017.
As for benefits that relate to the period of 2016 and are reimbursed in 2017, the list of documents from the employer will remain the same and consists of:
- written application of the insured;
- calculation of accrued and paid insurance premiums (form 4-FSS);
- copies of supporting documents (sick leaves, birth certificates, etc.).
If the benefits relate to the period after January 1, 2017, the calculation of 4-FSS will replace the Help-calculation.
The general list of documents to be provided by the insured was approved back in 2009.
In October 2016, the Ministry of Labor and Social Protection of the Russian Federation amended the above list by issuing. It was this order that introduced the Calculation Certificate, which is issued when reimbursement of benefits relating to the period after January 1, 2017.
So, in particular, in the Help-calculation it is necessary to indicate:
a) the amount of debt of the insured (Social Insurance Fund of the Russian Federation) on insurance premiums at the beginning and end of the reporting (calculation) period;
b) the amount of insurance premiums accrued for payment, including for the last three months;
c) the amount of additional accrued insurance premiums;
d) the amount of expenses not accepted for offset;
e) the amount of funds received from the territorial bodies of the Social Insurance Fund of the Russian Federation in compensation for expenses incurred;
f) the amount of returned (offset), overpaid (collected) insurance premiums;
g) the amount of funds spent for the purpose of compulsory social insurance, including for the last three months;
h) the amount of paid insurance premiums, including for the last three months;
i) the amount of the written-off debt of the insured.
When filling out the Certificate-calculation, the accountant must compare the data reflected in the Certificate-calculation and the data reflected in the single calculation for insurance premiums provided to the tax office. Thus, the accountant will need to fill out an additional document (Certificate), which, in turn, duplicates the data of the outgoing 4-FSS Report and the new unified calculation of insurance premiums. It is not yet clear whether the reference form will be approved.
When refunding benefits in 2017, keep in mind that the amount of child benefits will be reviewed, but not from January 1, but from February 1, 2017.
An important factor before compiling the annual calculation of 4-FSS is the reconciliation of calculations. This will allow you to correctly transfer the balances to a single calculation of insurance premiums, which will have to be filled out from 2017. And in turn, correctly fill out the Certificate-calculation for reimbursement of benefits.
Order a reconciliation and check its data with the data of your calculation, as well as with accounting data. This will allow you to save time on proceedings with the Federal Tax Service and the FSS in 2017. Moreover, this reconciliation will be an annex to the inventory with off-budget funds before the preparation of annual financial statements. For registration of reconciliation, form 21-FSS of the Russian Federation is used.
Many accountants are frightened that established ties with employees of the PFR and the Social Insurance Fund will remain in the past and now they will have to adjust relations with the tax authorities. Perhaps, at the beginning of the year, in connection with the transfer of administration to the tax authorities, accountants will have to devote more time, including checking the correctness of the transfer of balances from settlements with funds. But for this, before the onset of 2017, you had to reconcile the calculations.
On the other hand, now instead of two reports, one single calculation will have to be submitted to the tax authorities.
This transfer of authority is related to the position of the Ministry of Finance, which is based on simplifying the payment administration system. In turn, representatives of the social sphere are sure that such a redistribution will have negative consequences, since budget money will be mixed with taxpayers' money.
In any case, the upcoming 2017 will show the pros and cons of this innovation.
Pavel Timokhin, head of accounting consulting service ""
The main change that is expected from January is the transfer of authority to control the transfer of insurance payments and the submission of reports on them from the PFR and the FSS to the tax service. The table in the article will show what the insurance premiums will be in 2017 and the rates.
Federal Law No. 212 ceases its legal effect, and Chapter 34 of the Tax Code comes into force to replace it. The transition of administration to the Federal Tax Service caused many changes in the field of insurance premium payments, but some points of the rules will remain the same.
So, for example, the same periods will be taken for the reporting period - quarterly during the year and final after 12 months. Obligations to pay insurance premiums remain with the same persons - entrepreneurs, organizations and people who are engaged in private practice (notaries, lawyers, etc.). The same payments remain the objects of taxation with contributions, and the basis for calculating the amounts payable for insurance will be determined in almost the same ways.
However, the form of reporting will change. The forms previously provided to the FIU and the FSS are abolished. To replace them, a single report form has been approved, which will need to be submitted to the tax office at the place of registration on a quarterly basis.
How will insurance premiums and rates change in 2017? Global changes affecting insurance premiums for 2017, rates and accrual procedures are not expected.
Insurance premium rates in 2017: table
Similar to last year, insurance premium rates for 2017 will total 30%. For businessmen who make payments on insurance obligations only for themselves, everything remains the same. Only the recipient of the contribution and his data and the total amount will change.
Tariff rates for individual entrepreneurs without employees will remain the same. The amount of the payment will increase based on the increase in the minimum wage. Recall that for January 2017, the minimum wage is 7,500 rubles. It is on this figure that IP must be based when calculating insurance premiums.
In this case, the established amounts of marginal bases should be taken into account. They remain unchanged for now:
- for PF - 796 thousand rubles;
- for the FSS - 718 thousand rubles.
However, it is planned to increase the marginal bases. For PF up to 876 thousand rubles, for the Social Insurance Fund - 755 thousand rubles, taking into account inflation.
The established rates for insurance premiums in 2017 are shown in the table.
| Contribution payer | Type of insurance premium | The basis for calculating insurance premiums | Rates 2017 |
| Organizations and individual entrepreneurs paying remuneration to individuals (clause 1 clause 1 article 419 of the Tax Code of the Russian Federation) | FIU | 22% | |
| payments in excess of the contribution base | 10% | ||
| FSS | payments within the limits of the contribution base | 2,9% | |
| payments in excess of the contribution base | contributions are not charged | ||
| MHIF | There is no limit base, it is charged on all payments | 5,1% | |
| Individual entrepreneurs, lawyers, notaries and other owners of private practices who do not make payments to individuals (clause 2, clause 1, article 419 of the Tax Code of the Russian Federation) | PFR (contribution "for oneself") | 26% (fixed fee) | |
| the amount of income exceeding 300,000 rubles | 1% (fee surcharge) | ||
| *the maximum amount of all PFR contributions cannot exceed 8 times the fixed contribution | |||
| MHIF (contribution "for oneself") | Minimum wage in force at the beginning of the year x 12 | 5,1% | |
As can be seen in the table, the regressive rate of insurance premiums in 2017 remains.
Reduced rate of insurance premiums in 2017: table
As in the previous period, the reduced rate of insurance premiums in 2017 remained unchanged. Legislators have more clearly spelled out in the updated Tax Code in which cases the company has the right to use them. This point is regulated in Art. 427 of the Tax Code of the Russian Federation. For some types of entrepreneurial activity, the conditions have been adjusted, allowing you to take advantage of a preferential rate on insurance premiums.
Also tightened control over compliance with the rules established in the tax legislation. Now the entrepreneur is deprived of the opportunity to use the preferential tariff from the beginning of the reporting year, if the audit reveals a discrepancy with the rules for applying reduced rates.
The table shows the reduced rates of insurance premiums in 2017.
| Payers of contributions (Article 427 of the Tax Code of the Russian Federation) | Insurance premium rate 2017 | ||
| FIU | FSS | MHIF | |
| Organizations and individual entrepreneurs using the simplified taxation system, whose activities are privileged and whose income from it is equal to at least 70% of all their income. The right to reduced tariffs is lost from the beginning of the billing period if the annual income exceeds 79 million rubles. | 20% | 0% | 0% |
| Non-profit organizations applying the simplified tax system, whose activities are in the field of social services for citizens, scientific research, education, healthcare, mass sports, culture and art | |||
| Organizations applying the simplified tax system that are engaged only in charity | |||
| Pharmacies and individual entrepreneurs using UTII with a license for pharmaceutical activities | |||
| IP applying the patent, in relation to payments to employees engaged in patent activities. The exemption does not apply to all types of patent activities | |||
| Economic societies and partnerships applying the simplified taxation system that implement the results of intellectual activity, the rights to which belong to institutions, including scientific ones (budgetary and autonomous) | 8% | 2% | 4% |
| Organizations working in the field of information technology | |||
| Individual entrepreneurs and organizations that have concluded agreements with the governing bodies of the SEZ for the implementation of tourist and recreational and technical innovation activities | |||
| Organizations participating in the Skolkovo project | 14% | 0% | 0% |
| Organizations and individual entrepreneurs - participants of the SEZ on the territory of Sevastopol and the Republic of Crimea | 6% | 1,5% | 0,1% |
| Organizations and individual entrepreneurs - residents of the territory of advanced socio-economic development | |||
| Organizations and individual entrepreneurs - residents of the free port "Vladivostok" | |||
| Organizations paying ship crew remuneration in respect of these payments only. Vessels must be registered in the Russian International Register of Ships (there are exceptions) | 0% | 0% | 0% |
The term for transferring payments for insurance premiums is up to the 15th day after the end of the reporting period. Please note that contributions for emergencies and work-related injuries still need to be transferred to the Social Security Fund. This type of payment is not included in the area of competence of the Federal Tax Service. The tariff rate for this contribution is set by the FSS personally by assigning a category to the company according to the main type of activity.
The tax legislation, which determines the amount and procedure for paying insurance premiums, is regularly amended. And from the beginning of 2019, new rates will come into effect, and preferential rates will be canceled for many organizations and individual entrepreneurs. But at the same time, the planned rate increase, which was planned from the beginning of 2021, will not happen. The changes take place in accordance with No. 303-FZ, which cancels the effect of Art. 426 of the Tax Code of the Russian Federation and some amendments are made to Art. 425 of the Tax Code of the Russian Federation.
Insurance premiums without benefits
This year's insurance premiums are calculated as follows:
Earlier in the code it was stated that such percentages of deductions would be from 2017 to 2020. From 2021, it was planned to introduce new tariffs and switch to 26% of pension contributions (according to Articles 42 and 426 of the Tax Code). And taking into account contributions to social and medical insurance funds, the rate on insurance premiums would be 34%. But the new amendments cancel the increase in percentage, which means that the standard rates of insurance premiums for 2019 will not change in the future. Contributions to the FFOMS and FSS funds also remain the same: 5.1% and 2.9%, respectively.
Preferential conditions
Most of those organizations that are currently operating under the simplified taxation system will receive a general tariff of 30 percent. An increase in insurance premiums in 2019 is not planned only for organizations that are engaged in non-profit and charitable activities. They will receive a reduced rate of 20%. But such a benefit can only be used for six years: from 2019 to 2024.
It is worth noting that now the simplified tax system is applied to a number of organizations:
- pawnshops, credit organizations and banks;
- institutions that have branches;
- organizers of gambling;
- foreign organizations;
- budget institutions;
- some others.
For those organizations that are still working at the usual rate, the percentage of insurance premiums will not increase. Earlier articles indicated that their tariff would increase by 4% starting in 2021, but Federal Law No. 303 canceled this increase.
How will the new laws affect work?
Most of all, innovations will hit those who used to use the preferential tariff. For such organizations, the contribution burden will increase by one and a half times. And for those who have not previously worked under the simplified insurance system, nothing will change.
Other innovations coming in 2019
On July 29, 2018, Federal Law No. 232 was adopted. It adopted some changes related to insurance premiums. The main innovation, which begins to operate from August 30, toughens the penalties for late submission of reports. The tax authorities will block the accounts of those organizations that do not submit contributions for 10 business days after the deadline.
Also, a change was adopted in 232-FZ, according to which organizations will be able to clarify payments made over the past 3 years. This procedure can be useful in cases where there is suspicion that an error was made in the account number of the Federal Treasury when paying. Now the tax does not provide information on the payments made. Therefore, in case of errors in payments, you have to write an application for the search and return of payment.
IP contributions for yourself
For individual entrepreneurs, insurance premiums will not change in 2019. The betting table looks like this:
Full list of changes
In general, the changes in the payment of insurance premiums are as follows:
Other innovations related to insurance premiums:
In contact with
Many are interested in what will be premium rates in 2017. Table, in our opinion, the most convenient form to reveal the whole picture of contributions in the near future.
change
It's no secret that contribution rates to state social funds are the second most important after taxes obligatory payments. The premium rate is a value that will inevitably fall on the shoulders of employers - companies and businessmen.
Let us recall the main legislative progress in this area: since 2017, the bulk of the powers have been transferred to the tax service of Russia. This is control over deductions according to current premium rates, collection of debts on them and receipt + analysis of reports.
These amendments are already present in the regulatory framework. So, from January 1, 2017, the Law on insurance premiums No. 212-FZ will sink into oblivion, and a new chapter 34 of the Tax Code will take its place.
| What will remain the same | Reporting periods: first quarter, half a year and 9 months |
| Billing period - year | |
| Who is obliged to pay - firms, individual entrepreneurs, lawyers, notaries and other private practitioners | |
| Object - the same payments | |
| Dimensions reduced rates of insurance premiums | |
| Contribution basis – almost the same rules | |
| What will change | Reporting forms, because you will have to send to the tax authorities |
| Deadlines for submitting reports | |
| The criteria that must be met in order to be eligible for + added to the list of such requirements | |
| The moment of loss of the right to reduced rates of insurance premiums: now indicated that this happens "backdating" - from the beginning of the year |
Next, consider what will be. We immediately note that in 2017 social tax rates saved. For example, income tax (PIT) remained at the same level. This suggests that the state really does not want interest rates on insurance premiums in 2017 put pressure on business.
Insurance premiums 2017: rates, table
The table below shows the premium rates for 2017. Tariff rate (insurance rate) is contribution percentage.
Contribution rates in 2017(see table)
| Where | Why | Insurance premium rates, % |
| To the Pension Fund at the OPS | 22 | |
| Payouts exceed base limit | 10 | |
| To the Social Insurance Fund for temporary disability and motherhood | Payouts do not exceed the base limit | 2,9 |
| Payouts exceed base limit | No need to count | |
| FFOMS: rate in 2017 year | – | 5,1 |
2017: reduced rates of insurance premiums
We hasten to please that the minimum rates of insurance contributions to state off-budget funds continue to operate in 2017. True, only a select few can count on them.
| Type of insured and codes of types of activity according to OKVED | Tariff for calculating insurance premiums | ||
| In Pence. fund, % | To the Social Insurance Fund (except for injuries), % | FFOMS: rate 2017 of the year, % | |
| "Simplifiers" with: 1) preferential type of activity; 2) income from it - from 70% of the total; 3) profit for the year - no more than 79 million rubles. (otherwise loss of the right to a reduced tariff from the beginning of the year) Codes: 13 - 16, etc. | 20 | 0 | 0 |
| "Vmenenshchiki": pharmacies and merchants with pharmaceutical licenses. Eligibility for [reduced premium rates] – Pharmaceutical staff only. Codes: | 20 | 0 | 0 |
| IP on a patent in relation to hired personnel (there are exceptions for some types of activities) Codes: | 20 | 0 | 0 |
| NPOs on the simplified tax system (except for government agencies) in the following areas: Social services for citizens; Codes: | 20 | 0 | 0 |
| Charitable organizations - "simplistic" Codes: | 20 | 0 | 0 |
| IT firms Codes: | 8 | 2 | 4 |
| JSCs, LLCs and partnerships on the simplified tax system that implement the results of intellectual activity, the rights to which are held by budgetary and autonomous (including scientific) institutions Code: 72. | 8 | 2 | 4 |
| An agreement was signed with the authorities of special economic zones on: introduction of new technologies; tourism cluster development. Codes: | 8 | 2 | 4 |
| Payments and remuneration to the crews of ships registered in the Russian International Register (there are a number of exceptions) Code: 50. | 0 | 0 | 0 |
| Has the status of a participant in the Skolkovo project Code: 72.1 | 14 | 0 | 0 |
| There is a status of a participant in a free economic zone in Crimea Codes: any, except 05, 06, 07, 08, 09.1, 71.12.3. | 6 | 1,5 | 0,1 |
| Has the status of a resident of a priority development area Codes: for each territory, the type of activity is set individually | 6 | 1,5 | 0,1 |
| Has the status of a resident of the free port "Vladivostok" Codes: any, except for prohibited ones (see the decision of the Supervisory Board of this free port). | 6 | 1,5 | 0,1 |
2017: accident insurance premium rate
Finally, let's look at what will happen in 2017 social contribution rate(FSS) for injuries.
On our website table of insurance premium rates in 2017 in terms of emergency at work and occupational ailments.
Recall that the law obliges every year to prove the correctness of the contribution rate for "injuries", which was originally established. A package of documents - an application together with a confirmation certificate - must be submitted to the Social Insurance Fund before April 15 of the year in which you expect to apply accident insurance rate.
Thus, in order to receive a tariff for 2017, documents must be sent before April 15, 2017. Since this day falls on a Saturday, the transfer rule applies. Therefore, try to have time to confirm your "price for injuries" before 04/17/2016 inclusive.
Please pay special attention to the fact that from January 1, 2017, the Government of the Russian Federation corrected the Rules for classifying types of economic activity as a class of occupational risk. Its essence is this: if the company has not confirmed the main type of its activity, social insurance will automatically assign the highest risk class from those OKVED codes that were declared during state registration in the Unified State Register of Legal Entities.
In fact, these changes have consolidated a practice that has already developed. It's just now completely official. Meanwhile, earlier on this issue, many conflicts with the FSS reached the court. And the latter supported mainly companies. The logic was based on the fact that you can not arbitrarily put in the most rigid framework. But now the fund will not take into account only those activities that the company actually traded in the previous period.
Authority to administer premiums
From January 1, 2017, the authority to administer insurance premiums for mandatory pension, social and medical insurance was transferred to the Federal Tax Service of Russia.
The goal is to implement measures aimed at reducing the administrative burden on taxpayers by reducing the number of state bodies that carry out control measures, as well as by optimizing the number of reports submitted to regulatory authorities.
Reporting on insurance premiums in 2017
In this regard, the calculations of RSV-1 and 4-FSS, submitted to the Pension Fund of the Russian Federation and the FSS, are canceled. They are replaced by Single settlement submitted to the tax authorities. IN single calculation the amounts of accrued and paid insurance contributions to the Pension Fund, FFOMS and the Social Insurance Fund are reflected. Its form is planned to be approved by October 1, 2016.
A single calculation of insurance premiums will be quarterly. The submission deadline is no later than the 30th day of the calendar month following the reporting period.
Deadlines for submission to the Federal Tax Service of Russia Single calculation:
- April 30 - for the 1st 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 to the PFR and the FSS in 2017
Since 2017, only the powers to administer insurance premiums have been transferred to the Federal Tax Service of Russia. At the same time, the PFR will continue to maintain a personalized record of insured persons. In addition, the appointment and payment of pensions will remain the most important function of the Pension Fund. The FSS will be responsible for the payment of benefits. Therefore, the FIU and the FSS need to receive appropriate reporting.
Reporting to the Pension Fund in 2017
- Information about the insured persons in the form SZV-M, (Resolution of the PFR Board dated February 1, 2016 No. 83p)
Submitted monthly, since April 2016* - Information about the length of service of employees (the form and format is prepared by the FIU).
* The deadline for submitting monthly reports on personalized accounting (form SZV-M) is no later than the 15th day of the month following the reporting one.
Prior to the entry into force of Federal Law N 1040799-6, the deadline for submitting SZV-M is the 10th day.
Reporting to the Social Insurance Fund in 2017
The FSS will provide information on compulsory social insurance against industrial accidents and occupational diseases (the form and format is being prepared by the FSS).
A single fee instead of contributions to the PFR and the FSS
The due date for payment of the Unified Fee is no later than the 15th day of the month following the settlement. If the due date falls on a weekend, the due date is moved to the next business day. The fee is paid in rubles and kopecks.
The payment will be made to a special CBC of the Unified Fee, which will be approved by the Ministry of Finance of Russia.
The single fee is administered by the tax service. At the same time, the Fee was not a federal tax and does not apply to tax payments. Therefore, it is impossible to carry out offsets between a single fee and taxes.
Transition
Decree of the President of the Russian Federation No. 13 of January 15, 2016 and letter of the Federal Tax Service of Russia of February 2, 2016 No. BS-4-11/1539@
Activities of the Federal Tax Service, PFR and FSS for the transfer of functions
- Until February 1, 2017, the PFR and the FSS conduct a reconciliation with all payers of contributions.
- By March 1, 2017, the PFR and the FSS transfer the register of contributors, the register of insured citizens and reconciliation acts to the Federal Tax Service (territorial).
Results and possible consequences
The Federal Tax Service will receive all the information on the payments of policyholders and compare the data, taking into account the specifics of the receipts of personal income tax and insurance premiums (in the Pension Fund and the Social Insurance Fund). If discrepancies are found, it will conduct appropriate checks for the period after January 1, 2017 and for the three previous years: 2014, 2015 and 2016.
If arrears are found that were not previously identified by the FIU and the FSS, it will require repayment. In this case, fines will probably not be levied.
If during the repeated on-site inspection it is revealed that the payer of insurance premiums has committed a violation of the legislation of the Russian Federation on insurance premiums, which was not revealed during the initial on-site inspection, penalties are not applied to the payer of insurance premiums, unless the failure to detect the fact of an offense during the initial The check was the result of a conspiracy between the payer of insurance premiums and an official of the body controlling the payment of insurance premiums.
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