Non-taxable payments to employees. What is not subject to insurance premiums from accidents in the FSS, SOCI. Payments within the framework of labor relations released from insurance premiums

Perhaps the most important question for an accountant, what payments are not subject to insurance premiums in 2018. After all, it is from his knowledge that the quality of reporting on insurance premiums is depends, which the tax authorities now check. In this article we will talk literally about each payment, which is not subject to insurance premiums.

Where to looking for,

In 2018, to understand what income is not subject to insurance premiums, it is necessary to refer to Article 422 Tax Code. It is this article that contains a closed list of positions. And it is important. Let's explain why. If suddenly thought, what accruals are not subject to insurance premiums and in Art. The 422 Tax Code of the Russian Federation did not mention the relevant sums of your case, which means they will still have to accrue contributions.

Please note that the tax authorities are extremely not like an expansion interpretation by their persons with closed lists in their favor. So, be prepared to defend your position if you think that in your case the amount is not taxable by insurance premiums.

I will immediately say that with regard to payments that are not subject to insurance premiums, the global changes did not happen. Their composition is sufficiently monotonous among different companies and IP, so they practically mirrored from the Law on Insurance Contributions No. 212-FZ in new chapter 34 "Insurance contributions" of the Tax Code of the Russian Federation.

Full list of what is not subject to insurance premiums

For convenience, we will show what payments are not subject to insurance premiums in 2018, in the form of a table.

View of payout	Explanation
State FEDERAL, REGIONAL AND LOCAL LOCKS	This includes unemployment benefits and other due amounts within the compulsory social
All types of compensation from the state (within the regulations)	They may be associated with: harm from damage to health; free accommodation, housing and housing and communal services, food, fuel or their cash equivalent; issuing products or money instead of them; payment of some sports nutrition, other attributes for professional sports; dismissal (exception: a) compensation for unclaimed vacation; b) output benefit and average salary over a month over 3x-fold sizes (sixkrats. - Northern territories); c) compensation to the head, his chem and chief of over three times average monthly earnings); preparation, retraining and advanced training of personnel; the cost of the Contractor for the Civil Agreement; Employment dismissed to reduce, due to the reorganization or closure of the organization, IP, notary, lawyer, etc. Performance of employment responsibilities, including moving to another place (exception: money for negative labor factors), compensation for dairy products, for unclaimed vacation (when not related to dismissal).
One-time mat. help	people because of natural disasters or other emergencies on compensation for material damage or harm to their health, as well as victims of the terrorist attacks; employee who has died a member of the family; Employees at birth (adoption, adoption) of the child (including guardianship) in the first year. Limit: up to 50 tons. For each child.
Incomes of indigenous peoples from traditional fishing for them	Exception: Warm
Amount of insurance deductions	Includes: Contributions for mandatory insurance personnel; Contributions under voluntary agreements personal insurance workers with a period of 1 year to pay honey. expenses; Contributions under contracts for honey. Services to employees for a period of 1 year with licensed honey. organizations; Contributions under voluntary personal insurance agreements in case of their death / or harm to health; pension contributions under contracts of non-state pension provision.
Additional Employer Contributions for Cumulative Pension	Up to 12 t. R. per year for each employee
The fare of employees from the northern territories to the place of vacation and back and luggage prosecution to 30 kg of kilograms	If vacation abroad, then the cost of the passage or flight is not subject to (incl. Luggage to 30 kg)
Payments from election committees, referendum commissions, from electoral funds	Address elected in the Russian Federation: from president of the Russian Federation to local level
The cost of uniform clothing and uniforms	Issue by virtue of the law, as well as civil servants. Free or with partial payment. It remains in personal use.
Cost of privileges	Put on the basis of the law special categories workers
Mat. Help workers	Up to 4000 rubles. per person for the estimated period
Payment of training workers	By major and additional professional educational programs
Amounts to employees at the payment of interest on loans, loans	It is understood that the loan is brought to the purchase and / or construction of housing
Money allowance, provision of products and things	Concerns military, ATS, fire-fighting service, heads of federal Feldgerer, employees of the WIS, customs authorities
Payments and other remuneration for labor and civil law agreements (including copyright) in favor of foreigners, stateless persons temporarily staying in the Russian Federation	Exception: when such persons are recognized russian law insured

Note that in many cases listed above, a labor agreement or a civil-legal sense agreement allows us to issue not only money, but also a kind of award. What are not subject to insurance premiums, will be clear from the type of contract (agreement) with a person. In other cases, premiums not subject to insurance premiums are absent.

Payments for business trips

Let us dwell on supernormative daily daily. These amounts in 2018 remained the same: from 700 rubles. In Russia and from 2.5 thousand for foreign trips. But in 2018 it will have to accruize contributions to exceed these values.

This rule for income tax Actually and in relation to contributions from large daily. Therefore, about the daily days only with the stretch say that it d.outowers not subject to insurance premiums.

But what else is not subject to insurance premiums and is directly related to official trips. These are costs for:

way to destination and back;
airport fees;
commissions;
path to the airport, station (incl. transplants);
baggage transport;
rental of housing;
mobile communication;
fee for registration of passport;
visa fees;
commission for currency exchange (check in the bank).

Similar payment rules that are not subject to insurance premiums are valid for the participants of the highest governing bodies of the company. When those come to a meeting of the Board of Directors, Board, etc.

More revenues not subject to insurance premiums

Some amounts not subject to insurance premiums are somewhat mansion from all of the above. They are not obviously included in the contribution database (see table below).

The most frequent payments: Explanation

Civil law contracts

In 2018, there are no insurance premiums for payments on civil law agreements, to buy property or property rights. As, however, under lease agreements, loans, leasing, darisions and others, according to which property and property rights are transferred to temporary use. Exception - Contract agreements, paid provision Services, as well as copyright agreements. Payments under these contracts are subject to contributions. This follows from paragraph 4 of Article 420 NK.

Prizes, pensions and scholarships

Candle insurance premiums when issuing prizes to buyers, pay back to pensions former employees, the payment of scholarships in the framework of the student contracts (including full-time employees).

Material Benefit

Pay insurance premiums are not necessary and with material Profitwhich arises from the employee due to the savings percentage when receiving an interest-free loan from the employer.

Payments within the framework of labor relations

Let us repeat that Article 422 of the Tax Code of the Russian Federation recorded a closed list of payments that are exempt from taxing by insurance contributions in 2018. In particular, this is:

state benefits that pay according to the legislation of the Russian Federation (sub. 1, 1 Art. 422 NK);
all types of employees defined by the law of compensation within the norms established by the legislation of the Russian Federation. For example, output benefits within the three-time size of the average monthly earnings (sub. 2 p. 1 of article 422 NK);
amounts of one-time material assistance parents, adoptive parents or guardians at birth or adoption of the child. But only when such assistance was paid during the first year after birth or adoption and in the amount of not more than 50,000 rubles. for each child (sub. 3 p. 1 Art. 422 NK);
contributions for compulsory employee insurance (sub. 5, paragraph 1 of Art. 422 NK);
employee training fees for basic and additional professional programs (if training is associated with professional activities Employee and is held on the initiative of the organization) (sub. 12, paragraph 1 of Art. 422 NK), etc.

Until recently insurance contributions Regulated by law No. 2112-FZ from 2009. In 2017, a controlled body was changed, now insurance premiums were transferred to the tax authorities and they are regulated in accordance with the Tax Code of the Russian Federation. In the article, we will tell about the amounts not subject to insurance premiums, consider the procedure for calculations.

List of amounts not subject to insurance premiums

Thus, Article 422 of the second part of the Tax Code of the Russian Federation contains a list of amounts that are not subject to insurance premiums.

Scroll	Description
Gossoby	-Sobs for unemployment; - other benefits and types of social support
Compensation payments	-Adnation of damage to health; Presented free room, nutrition, fuel or compensation in the form of money; - issuance of natural contentment or compensation in the form of money; - Food, sports form and gear, cat. Athletes and employees of physical cultants are obtained; When dismissing, except for compensation for the non-pulling. Network, output benefits, compensation to leadership, challenge, chief committee; Profite; Payments on employment in connection with the liquidation of the company and others.
One-time matwork	With: Natural disasters; At the death of a family member; At birth (adoption) of a child up to 50 thousand rubles;
Family income (generic) community	The community must be registered in the prescribed manner, applies to the indigenous peoples of the North, Siberia, the Far East regarding income received from the sale of folk fishery products;
Mandatory and voluntary insurance premiums	When paying for hiking workers for contracts concluded for a period of year; For voluntary insurance In case harm to health or death
Additional insurance premiums	No more than 12 000 rubles per year
Passage of the employee to the place of recreation and luggage wire up to 30 kg	Applicable to residents Far North and equated to it areas. If an employee plans to rest outside the Russian Federation, contributions to the border are not subject to contributions.
Payments from the Funds of the Electoral Fund	Applies to candidates for deputies and other representatives of the authorities, including the President of the Russian Federation
Uniform	When transferring it to personal use of employees, if its issuance is provided for by legislative acts
Employee training fee	Payable by the Organization Prof- and Additional Prof Programs
Reimbursement of the cost of paid interest	Paid by the employer when buying or building housing
Payments in the form money allowance, providing products and things	For employees of state institutions
Foreign citizens and stateless persons temporarily staying in the Russian Federation	With the exception of those persons who have the status of the insured
Mature employee once a year	In the amount of up to 4 000 rubles

Example 1. In the collective agreement, "Continent" LLC accrual of the hospital is provided for based on their average earnings of the employee, the insured experience does not matter. For 10 days, the hospital employee was accrued with a hospital in the amount of 23,000 rubles (the average daily earnings of the employee is 2,300 rubles). When calculating the hospital according to the current legislation, the employee would be accrued to the amount of 19,010,70 (with the maximum possible maternally earnings According to the legislation of 1,901,37 rubles). Thus, only part of the hospital 3,989.30 rubles (23 000 - 19,010,70) will be affected by insurance premiums.

The employer has the right to increase the amount of benefits paid at the expense of the Social Parcela, paid at their own expense.

For example, in some organizations a collective agreement provides for additional payments for a one-time benefit on the birth of a child or child care benefit. Do you need to assemble these surcharges?

Output benefit when dismissal

The list of amounts not subject to taxation includes and output benefits, but not more than threefold amount of average earnings. Moreover, it even applies to payments accrued when dismissal by agreement of the parties, and not only with the reduction or liquidation of the company.

Payment of vouchers for children of employees

The letter of the Ministry of Finance № 03-04-06 / 48824 explained the controversial situation to provide children to employees of vouchers in a sanatorium or recreation camps. As clearly from the letter, this payment is not a payment of labor relations, since the person who received the pay, that is, the child does not work in the organization.

In the event that payment for the child will be listed directly into a sanatorium or another organization that organized a child's holiday, then this payment will not be aligned with insurance premiums.

Material care for the birth of a child

Help parents at the birth of a child from the organization are not subject to contributions while complying with the two condition:

its size does not exceed 50,000 rubles;
the payment of it was produced during the 1st year of the child's life. And restrictions on this parent can get it or both.

Example 2. Petrov's spouses operate in Continent LLC. They had a daughter. According to the collective agreement, an employee at the birth of a child is paid a one-time material assistance in the amount of 20,000 rubles. Since the payment under the contract is provided for every employee, and not a child and in the NC there is no restriction on one parent, then the accountant must accrue and pay the spouse of Petrov and the spouse of Petrova for 20,000 rubles each. Insurance contributions will not be accrued.

Daily and one-day business trips

Accounting policies and internal regulations on business trips can be provided by absolutely any size of daily payments. But only the limited amount of daily payments will not be ascertained by insurance premiums:

700 rubles - a business trip to the Russian Federation;
2500 rubles - a business trip outside the Russian Federation.

As for a one-day business trip, a rather controversial situation arises here. So, for example, when traveling, from which an employee returns home on the same day, the daily payment is not allowed. Payable to Him cash are compensation of expenses related to the need to carry out operating functions outside the workplace. And therefore, insurance premiums should be accrued.

But the employee paid to the employee is compensation of expenses related to the need to carry out operating functions outside the workplace. That is, when confirmed primary documents, the costs for a one-day trip can be attributed to compensatory payments. And the insurance premiums do not need to be charged.

Debt employee: how to issue

If the company forgives the debt to the employee, then the accounting should have a question, and whether the insurance premiums should be charged for this amount. Until 2017, the employer must accrue insurance premiums for a farewell debt. What confirms the FSS letter from

Currently, this is not necessary. Tax authorities explained (letter) that the amount transferred to the employee is the object of donation, which are not subject to contribution to contributions. But with the systematic identification of such acts of donation, checking may consider this to evade payment of contributions. What threatens the penalties for the company.

Responsibility for non-payment of insurance premiums

For evading the payment of insurance premiums now threatens to the employer with criminal liability. With the "transfer" of insurance premiums to the Tax Code, the article 199 of the Criminal Code in addition to taxes and fees included responsibility for non-payment of contributions. At the same time, it faces the employer from 100,000 rubles to 6 years of imprisonment with restriction of rights to a certain type of activity to 3 years.

Relaxation can be for those managers and entrepreneurs who violated the requirements of payment of contributions, including taxes and fees. But for this organization will need to pay off debt to contributions, pay a fine and penalties for delay.

The legislative framework.

Must be addressed by insurance premiums. However, there are also exceptions - payments for which the insolutions are not necessary to accrue. This article discusses such non-taxable insurance premiums in 2017.

The object of taxing by insurance premiums

Before we find out what payments are not subject to taxing by insurance premiums, we define that it is necessary to accrue contributions. According to paragraph 1 of Art. 420 of the Tax Code of the Russian Federation, insurance are charged for labor payments (salary, premiums, allowances and other payments due to labor relations) and GPC service contracts and work and performance contracts, publishing licensing and contracts for the alienation of exclusive rights to Works of science, literature and art.

If there is no object of the object, you do not need to accrue insolutions. For example, are dividends to be charged with insurance premiums? Since dividends are part of the Company's profits, distributed between its participants who are not related to labor relations taxable objects there is no (letter of the Russian Federation of the Russian Federation of 11/17/2011 No. 14-03-11 / 08-13985).

What amounts are not subject to tax contributions

First, it is payments to individuals that the NC does not recognize the object of the case at all:

under GPC treaties (except those listed above) on the transition of property rights and other real rights, or transfer of property for use (clause 4 of Art. 420 of the Tax Code of the Russian Federation);
non-insurance premiums payments to individuals-foreigners working in foreign divisions of Russian firms (paragraph 5 of Article 420 of the Russian Federation);
reimbursement of expenses to volunteers who concluded gPC treatiesAccording to the Law on Charity (Art. 7.1 of the Law of 11.08.1995 No. 135-FZ). Expenses of volunteers for food exceeding the size of daily diurnal, insurance are subject to (clause 6 of Article 420 of the Tax Code of the Russian Federation);
payments that are not subject to insurance premiums, foreigners and stateless persons who have concluded labor and GPC agreements with the organizers of the World FIFA-2017 FIFA-2017 Confederation Cup, as well as compensation for some expenses incurred by volunteers of these measures (clause 7 . 420 Tax Code).

Secondly, art. The 422 Tax Code of the Russian Federation cites an exhaustive list of payments unplanned by insurance premiums, from 15 points. In particular, employers should not charge insurance for the following payments:

gossiobi, incl., Flaked in compulsory social insurance, and unemployment;
normated compensation, incl. When dismissing employees (except compensation for unused vacation), on compensation for harm to health, according to the expenditures of individuals under GPC treaties, compensation for employee costs for professional training and advanced training, etc.,
motherwise matt of persons affected by natural disasters, terrorist attacks in the Russian Federation, in connection with the death of a relative or the birth of a child;
other mats for employees up to 4000 rubles. in year;
the following payments to residents of the Far North are not subject to taxation: Payment to the place of vacation, baggage prosecution to 30 kg, or their payment to the place of intersection of the State Government of the Russian Federation, when on vacation travel abroad;
payments for workers in the annual contracts of medical care, non-state pension agreements, etc.;
the amount not subject to the tax contribution to 12,000 rubles. per year for an employee for an additional accumulative pension;
other payments listed in paragraph 1 of Art. 422 Tax Code.

Thirdly, some payments are not subject to only certain insolutions (clause 3 of Art. 422 of the Tax Code of the Russian Federation):

from the "pension" contributions, payments for student student students, as well as the content of judges, prosecutors and investigators;
contributions for maternity and temporary disability are not subject to any GPC treaties if there is no special reservation that contributions will be accrued.

Is hospitalized by insurance premiums?

Health benefits are not subject to insurance benefits (paragraph 1 of Art. 422 of the Tax Code of the Russian Federation). This applies to both the amount of the benefit paid by the employer (the first 3 days) and the amount requested by the FSS.

Nevertheless, in some cases, hospital is subject to insurance premiums:

when the employer produces to 100% of the average earnings from its funds;
when the amounts paid to the employee of the hospital are not adopted by the FSS (letter of the Ministry of Labor of the Russian Federation of 26.02.2016 No. 17-3 / B-76).

Travel payments not subject to insurance premiums

In 2017, the procedure has changed the procedure for the failure of daily insurance (clause 3 of Art. 217; paragraph 2 of Art. 422 of the Tax Code of the Russian Federation):

on business trips in Russia, contributions are not subject to 700 rubles. in a day;
2500 rubles are not subject to long-standing. in a day.

Rest travel expensesAffected by documented contributions are not fully tax.

Will non-taxable amounts are included in insurance premiums

For reflection of non-taxable payments, the corresponding lines are assigned to the insolutions. Thus, in subsection 1.1 of Annex 1, the amount not subject to mandatory "pension" contributions (040 line), in subsection 1.2 - the amount not subject to the tax contribution (040 line) on the OMS, in Appendix 2 - the amount not subject to contributions to case case and maternity (030 line). Rows are filled with regard to the provisions of Art. 422 of the Tax Code of the Russian Federation (Appendix No. 2 to the Order of the Federal Tax Service of the Russian Federation of 10.10.2016 No. MMB-7-11 / 551).

All employers obligations to pay contributions to the pension, social and health insurance With payments to employees. True, not from all. Determine which payments to accrue insurance premiums will help this recommendation.

Passed payments

Insurance premiums charge on remuneration that pay money and in kind:

employees within labor relationship;
head of the organization - the only participant regardless of the availability of an employment contract with him;
performers for whose subject is the performance of work, provision of services;
contracts for copyright contracts.

Payments in kind, that is, goods, work or services, consider as their cost, taking into account VAT and excise taxes.

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Salary and remuneration

Calculate insurance premiums from the following payments and rewards:

the salary;
supplements and surcharges. For example, for long service, work experience, combination of professions, work at night, etc.;
premiums and remuneration, including accrued dismissed employees for the periods when they worked in the organization;
remuneration for the execution of work under the contract;
remuneration under the contract for the provision of services;
remuneration under the contract of copyright;
remuneration under the license agreement for providing the right to use the work of literature or art;
remuneration in favor of the authors of works that are charged organizations governing rights on a collective basis. For example, the Russian union of copyright holders, the Russian author's society, the All-Russian Intellectual Property Organization;
compensation for unused vacation both related and non-dismissal;
excessive output benefits;
excessive payments for the period of employment;
excessive compensation to the head, his deputy and chief accountant when dismissal.

Note: This follows from, 422 of the Tax Code of the Russian Federation, paragraph 2 of Part 1 of Article 7 of the Law of December 15, 2001 No. 167-FZ, subparagraph 1 of paragraph 1 of the Law of December 29, 2006 No. 255-FZ, subparagraph 1 of Part 1 of Article 10 of the Law of 29 November 2010 No. 326-FZ.

Middle earnings

Pay insurance premiums need from average earnings to employees:

for periods of military fees;
over the days of blood delivery and donors of rest days;
during calls to court, the prosecutor's office, to the investigator, etc. (as witnesses, victims, etc.);
for the additional weekends provided to parents of disabled children.

Whether such payments are provided in the collective agreement - the values \u200b\u200bdo not have. Insurance premiums will still have to be accrued.

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Daily over 700 rubles. and 2500 rubles. - Since 2017, the object of taxing by insurance premiums

In 2016, the daily payable, paid during the direction of the employee on a business trip, regardless of their size of the object of taxation, do not form. It is indicated that the daily passive insurance premiums are exempt within the norms established by the legislation of the Russian Federation: 700 rubles. - Business trips within Russia; 2500 rub. - Logging.

Note: The size of the daily mounted insured in the collective agreement (in the other local regulatory act), will still not be addressed by insurance premiums on injuries.

Should an individual (not registered as an IP), pay insurance premiums for another individual, which he hires as a nanny (governess) or guard, personally, his child's child.

Yes, obliged. Employer - individualnot an individual entrepreneur must register an employment contract in local governments at the place of residence. The employer is obliged to pay insurance premiums and other mandatory payments in the manner and sizes defined by federal legislation

The law for ordinary individuals (citizens who are not IP) no exceptions. Thus, the provisions of Article 419 of the Tax Code of the Russian Federation, individuals not recognized among the policyholders individual entrepreneurs" The usual individuals are indicated by the insureders and in Article 6 of the Law of December 15, 2010 No. 167-FZ "On Pension Insurance".

Vouchers in a sanatorium at the expense of FSS for workers engaged in harmful works are subject to contributions.

CJSC acquires at the expense of FSS vouchers to the sanatorium-resort treatment of workers engaged in works with harmful and (or) hazardous working conditions. What is the insurance premiums? The answer to this question was the Ministry of Finance in a letter No. 03-15-06 / 25246 dated 04.26.2017.

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Money for food workers get on smart cards: Pay premiums

Amount translated by the organization on plastic smart cards of workers to pay for catering In third-party organizations are subject to tax contributions.

Payments in favor of employees to pay for use of nutrition services in third-party organizations produced by the employer at the expense own funds and in a fixed amount, not refer to compensation established by the current legislation. Consequently, exemption from paying contributions to such amounts is not applicable.

Payment for employees is subject to NDFL and contributions

In accordance with the collective agreement, the Organization pays for employees to employees compensation for food expenditures. Do I need to include the specified payments to the database for calculus NDFL and insurance premiums? The Ministry of Finance responded to the affirmative (letter dated 13.03.18 No. 03-15-06 / 15287).

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Payments to the employee-entrepreneur

Do I need to accrue contributions to compulsory pension (social, medical) insurance on the amount of payments for the employment contract, an employee of an organization, which is an entrepreneur

For payments under an employment contract, insurance premiums are charged regardless of whether an employee is registered as an entrepreneur or not. The fact is that employment contracts conclude precisely with citizens, and not with IP. For example, to hire an EIP Ivanov to fulfill the work, similar to the one that he does within its business, cannot be done - a person will fulfill the work function in the organization, and not engage in its business. With the entrepreneur, you can agree on the implementation of specific services or works.

And nothing prevents simultaneously to conclude a labor, and a civil contract with the same person. With the payout for an employment contract, the employer will have to accrue insurance premiums, and on civil-law, where the performer is an entrepreneur, - no. Entrepreneurs themselves pay contributions (p. 1,).

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Non-taxable payments

Payments not subject to taxation are listed in.

Car rental payments into contributions are not included

Organizations renting from individuals cars do not need to be charged with rental insurance premiums. Moreover, regardless of whether the "physicist" is an orderner of the employee of the company or not.

After all, payments within the framework of the GPA, the subject of which is the transition of property rights or other real rights rights, as well as contracts related to the transfer to the use of property, do not relate to contributing objects. Accordingly, such rental sums and in terms of insurance premiums are not necessary.

By issuing such contracts, you need to be careful. If an employee leased his car to the employer and continues to ride it, thus providing companies on management services vehicle, the amount of remuneration for the provision of driver services and the amount of rent must be documented. The fact is that, in contrast to rental payments, the remuneration for work as a driver is subject to insurance premiums. And if it is impossible to determine how much money the employee received as a landlord, and how much as a driver, according to the Supreme Court, contributions must be paid with the entire amount paid to him.

Compensation for using a personal car is not subject to contributions.

The organization pays the employee compensation for operating a personal car for official purposes. Is such a payment of insurance premiums? No, not subject, but only provided if there are documents that confirm the use of the machine in the interests of the employer. Such a position is expressed in the letter of the Ministry of Finance of Russia of 01/23/18 No. 03-04-05 / 3235.

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Civil law contracts

Do not have insurance premiums of payments for civil law agreements, to buy property or property rights. As, however, under lease agreements, loans, leasing, darisions and others, according to which property and property rights are transferred to temporary use. Exception - Contracting contracts, compensated service provision, as well as copyright agreements. Payments under these contracts are subject to contributions. This follows from paragraph 4 of Article 420 of the Tax Code of the Russian Federation.

Prizes, pensions and scholarships

Candle insurance premiums when issuing prizes to buyers, pay back to pensions former employees, the payment of scholarships in the framework of the student contracts (including full-time employees).

Material Benefit

Pay insurance premiums are not necessary with the material benefit, which arises from an employee due to interest in percentage in obtaining an interest-free loan from the employer.

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Insurance contributions to the matwork exceeding 4 thousand rubles per year are not subject to contributions.

If the size of the Mattheom does not depend on the results of the worker's labor, then the amount exceeding 4 thousand rubles per year, insurance premiums are not charged. The legality of this approach confirmed the Supreme Court in determining from 11/03/17 No. 309-kg17-15716.

Supreme Court: Payments to the employee for additional weekends for the care of a disabled child are not subject to insurance premiums

Payment for the additional weekend, provided by an employee to care for a disabled child, does not apply to the remuneration for the performance of labor duties, directly related to the life of the employee, and not its labor function, and therefore it is not subject to insurance premiums. This was reminded the Supreme Court in determining from 09/28/17 No. 304-kg17-10454.

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Supreme Court: Matching for treatment and to buy medicines for an employee to the base for accrual insurance premiums does not turn on

Social payments based on a collective agreement are not stimulating, do not depend on the qualifications of workers, complexity, quality, quantities, the conditions of work, are not the work of workers' work (remuneration for work). The purpose of material assistance paid for the treatment of an employee and to pay for medicines is the improvement of this employee, and not the payment of labor. In this regard, the amount of Matpomatoshi for the treatment of insurance premiums is not subject to (determining the Supreme Court of September 22, 197 No. 304-kg17-12760; from 19.02.16 No. 307-kg15-19614).

Opinion of the Ministry of Finance

Yes, it is subject to the Ministry of Finance of Russia in a letter from 01/24/18 No. 03-04-06 / 3828. However, such a position is contrary to judicial practice.

The authors of the letter lead standard arguments. The object of taxing by insurance premiums recognize payments and other remuneration in favor of individuals produced under labor relations (paragraph 1 of Article 420 of the Russian Federation). The list of inclavested amounts is established by the Tax Code. The amounts of compensation for employees of the cost of treatment in this list are not mentioned. Consequently, payment for the treatment of workers (including medical organizations abroad) is subject to contributions to common order, the authors of the letter said.

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Contributions for housing for employees: The Supreme Court opposed the position of the Ministry of Finance and FTS

Even if compensation for housing rental costs, the employee, transferred to work to another region, is provided for by adding to the employment contract, such a payment is reimbursing the costs of moving, not pay. Therefore, the insurance premiums are not necessary for the amount of compensation. Such a conclusion coming against the Ministry of Finance and FTS is contained in the definition of the Supreme Court of 06.12.17 No. 304-kg17-18637.

Opinion of the Ministry of Finance and FTS

They adhere to this question of the opposite position. They declare: compensation for housing rental costs for a non-resident employee who has moved to work to another locality is not provided. In this regard, the amount of reimbursement of expenses for hire residential premises For such an employee are subject to insurance premiums. See the emails of the Ministry of Finance of 11/23/17 No. 03-03-06 / 1/77516, FTS dated 10/17/17 No. GD-4-11 / [Email Protected]

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Payments within the framework of labor relations released from insurance premiums

The legislation provides a closed list of payments that are exempt from taxing by insurance premiums. In particular, this is:

state benefits that pay according to the legislation of the Russian Federation (sub. 1, paragraph 1 of article 422 of the Tax Code);
all types of employees defined by the law of compensation within the norms established by the legislation of the Russian Federation. For example, output benefits within the three-time size of the average monthly earnings (sub. 2 of paragraph 1 of Art. 422 of the Tax Code of the Russian Federation);
the sums of one-time material assistance to parents, adoptive parents or guardians at the birth or adoption of the child. But only when such assistance was paid during the first year after birth or adoption and in the amount of not more than 50,000 rubles. for each child (sub. 3, 1 Art. 422 of the Tax Code of the Russian Federation);
contributions for compulsory insurance of employees (sub. 5, paragraph 1 of Art. 422 of the Tax Code of the Russian Federation);
employee training fee for basic and additional professional programs (if training is associated with the professional activities of the employee and is carried out on the initiative of the organization) (sub. 12, paragraph 1 of Art. 422 of the Tax Code of the Russian Federation), etc.

A complete list of payments that do not have insurance premiums are given in the Tax Code of the Russian Federation. For payments that are not specified in this list, insurance premiums are charged.

Participation in corporate holidays

There is no need. IN this case unable to determine the amount of income Separately for each employee. And this is not the cost of paying workers. And since personal accounting is not, it is impossible to determine the estimated database for accrual of contributions (clause 4 of Art. 431 of the Tax Code of the Russian Federation).

The same position adhere to the arbitration courts (see, for example, the definition of you of the Russian Federation dated November 26, 2012 No. You-16165/12, FAS Resolution Central District from September 21, 2012 No. A14-13077 / 2011).

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When gifts workers are not subject to insurance premiums

If gifts are awarded an employee as part of the contract of donation, I do not need to accrue insurance premiums for the gift. Such clarifications are contained in the email of the Ministry of Finance of 04.12.17 No. 03-15-06 / 80448.

According to paragraph 4 of Article 420 of the Tax Code of the Russian Federation, the object of taxing by insurance premiums of payments and other remuneration within civil and legal contracts, the subject of which is the transition of ownership or other real rights rights (property rights). Such contracts refers to the contract of donation, since at its basis the donator donately reports to the believer or property right ().

In the case of the transfer of gifts to the employee under the contract of the object of the object of taxing, the insured contributions arises, the authors of the letter said. At the same time you need to remember next. In the case when the donor is entity and dara's cost exceeds 3,000 rubles, donation agreement movable property must be performed in writing (paragraph 2 of Art. 574 of the Civil Code of the Russian Federation).

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Payments to family members employee

Payments in favor of individuals who do not consist of organizing labor or civil relations do not have contributions to compulsory pension (social, medical) insurance (Art. 420 of the Tax Code of the Russian Federation).

Therefore, if labor or civil law agreements are not concluded with members of the families of employees (including author's contracts), the grounds for the accrual of insurance premiums with the amount paid by them are not. There are similar explanations in the Ministry of Labor of Russia of February 18, 2014 No. 17-3 / OOG-82.

When the cost of vouchers for the employee's family is not subject to personal income tax and contributions

The employer compensates for the cost of sanatorium-resort vouchers for family members of employees. Are such payments for insurance premiums? It depends on who - an employee or seller (travel agency) - cash. Details - in the letter of the Ministry of Finance dated 19.12.17 No. 03-04-05 / 84723.

In paragraph 1, it is said: the object of taxing by insurance premiums Payments and other remunerations accrued by them in favor of individuals, in particular, within the framework of labor relations are recognized. Consequently, payments made in one form or another in favor of persons who are not in labor relations with the organization, the object of taxing by insurance premiums are not recognized. If the employer lists funds for the tickets to members of the family of workers directly into a travel agency, then the object of taxation does not occur by insurance premiums. Indeed, in this case, payment is made for an individual who is not an employee of the organization.

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Payments in favor of employees who work outside Russia

If an employee works abroad, it is impossible to conclude an employment contract with him. With such an employee, enter into a civil-legal agreement.

If an employee is a citizen of Russia, then it does not matter where it is located. For payments on GPA, charge insurance premiums for compulsory pension and medical insurance. Contributions on social insurance Not accrued. This was confirmed by the Ministry of Finance in the letter dated August 9, 2017 No. 03-15-06 / 51036.

If the organization concluded the GPA with a foreigner, who works outside of Russia, do not accrue insurance premiums. This follows from paragraph 5 of Article 420 of the Tax Code of the Russian Federation.

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Each accountant is obliged to know the amounts not subject to tax contributions. After all, it is precisely from this that the quality of reporting on insurance premiums, which since 2017 is checked by tax authorities. In this article we will tell about all such payments.

What to be guided

By general rule The amount not subject to taxation by insurance premiums in 2017 should be directly mentioned in Article 422 of the Tax Code of the Russian Federation. With recently, it is she who regulates this issue.

This article fully listed the amount non-taxable amounts in 2017. That's what it means in practice. If the accountant is overcome doubts, what amounts are not subject to taxing by insurance premiums, it is necessary to refer to Article 422 of the Tax Code of the Russian Federation. If they are mentioned there, it means that you do not need to accrue contributions.

The tax authorities do not welcome the expansion interpretation of Art. 422 Tax Code. Therefore, usually the last word behind them, what amounts are not subject to tax contributions.

Actual list of payments unplanable by insurance premiums

Type of payment	Explanation
State FEDERAL, REGIONAL AND LOCAL LOCKS	This includes unemployment benefits and other due amounts within the compulsory social
All types of compensation from the state (within the regulations)	They may be associated with: · Harm from damage to health; · Free accommodation in housing, utility housing and communal services, food, fuel or their cash equivalent; · Production of products or money instead of them; · Pay some sports nutrition, other attributes for professional sports; · Dismissal (exception: a) compensation for unclaimed vacation; b) the day off manual and the average salary for a month over 3x-fold size (six-kite. - Northern territories); c) compensation to the head, his chammaus and the chief of more than three-time average monthly earnings); · Preparation, retraining and advanced staff qualifications; · The cost of the contractor for a civil agreement; · Employment dismissed to reduce, due to the reorganization or closure of the organization, IP, notary, lawyer, etc. · Performance of employment responsibilities, including moving to another place (exception: money for negative labor factors), compensation for dairy products, for unclaimed vacation (when not related to dismissal).
One-time mat. help	· People due to natural disasters or other emergencies for compensation for material damage or harm to their health, as well as victims of the terrorist attacks; · A employee who has died a member of the family; · Employees at birth (adoption, adoption) of a child (including guardianship) in the first year. Limit: up to 50 tons. For each child.
Incomes of indigenous peoples from traditional fishing for them	Exception: Warm
Amount of insurance deductions	The following payments are not subject to taxing by insurance premiums: · Contributions for compulsory personnel insurance; · Contributions under contracts of voluntary personal insurance of workers with a period of 1 year to pay honey. expenses; · Contributions under contracts for honey. Services to employees for a period of 1 year with licensed honey. organizations; · Contributions under voluntary personal insurance agreements in case of their death / or harm to health; · Pension contributions under non-state pension agreements.
Additional Employer Contributions for Cumulative Pension	Up to 12 t. R. per year for each employee
The fare of employees from the northern territories to the place of vacation and back and luggage prosecution to 30 kg of kilograms	If vacation abroad, then the cost of the passage or flight is not subject to (incl. Luggage to 30 kg)
Payments from election committees, referendum commissions, from electoral funds	Address elected in the Russian Federation: from president of the Russian Federation to local level
The cost of uniform clothing and uniforms	Issue by virtue of the law, as well as civil servants. Free or with partial payment. It remains in personal use.
Cost of privileges	Put on the basis of the law to certain categories of employees
Mat. Help workers	Up to 4000 rubles. per person for the estimated period
Payment of training workers	By major and additional professional educational programs
Amounts to employees at the payment of interest on loans, loans	It is understood that the loan is brought to the purchase and / or construction of housing
Money allowance, provision of products and things	Concerns military, ATS, fire-fighting service, heads of federal Feldgerer, employees of the WIS, customs authorities
Payments and other remuneration for labor and civil law agreements (including copyright) in favor of foreigners, stateless persons temporarily staying in the Russian Federation	Exception: When such persons are recognized on the Russian law by the insured

In 2017, with regard to payments that are not subject to insurance premiums, there have not happened global changes. Their composition practically mirrored in the Tax Code of the Russian Federation from the Law on Insurance Contributions No. 212-FZ.

The amendment touched only daily. Their sizes remained the same:

up to 700 rubles - in Russia;
up to 2.5 thousand rubles - for foreign trips.

But since 2017 will have to charge contributions to exceed data amounts.

Paid sick leave: to be subject to insurance premiums?

Should not be doubted whether the hospital taxation is subject to insurance premiums. In the overwhelming majority - no. And no contributions, including injury. And in terms of benefits from the state, and when paying by the employer of the first days of the disease.

In fact, payments on the hospital are subject to taxing by insurance premiums only when an enterprise pays for disability leaves based on allegedly 100% of average earnings.

The accountant should not be in doubt, subject to the procedures and business owners are subject to insurance premiums. Although in Article 422 of the Tax Code, they are not named, but they still do not need to impose them. This is confirmed by numerous explanations of the funds. For example, a letter of FSS of 11/17/2011 No. 14-03-11 / 08-13985).

Still payments not subject to tax contributions

Also are not subject to taxation by insurance premiums, some amounts that a priori are not included in the database. They are somewhat mansion from all of the above and are presented in the table below.

It should be noted that in 2017, the amounts unflared by insurance premiums were replenished by another position (sub. 3 of paragraph 3 of Art. 422 of the Tax Code of the Russian Federation). We are talking about remuneration to self-employed in 2017 and 2018. To them, the law should take domestic workers, as well as tutors.

Where in the calculation of contributions

According to the current form of a single calculation for insurance premiums, non-taxable amounts in it should be reflected. Although their understatement will not play a fundamental role when calculating the amount of contributions to payment.

At first, the payments in question are reflected in line 030. And then transferred to the line 040, the amount not subject to tax contributions (subsections 1.1 and 1.2 of Annex 1). Further in the figures are shown these lines.