Maternity insurance premiums. Where to pay insurance premiums. How the contributions of the Social Insurance Fund and the Federal Tax Service were divided

Individual entrepreneurs and organizations that are employers are required to pay monthly insurance contributions for pension, medical and social insurance to employees working under employment contracts. Federal Tax Service of the Russian Federation. Contributions for injuries are still paid to the Social Insurance Fund.

Note: since 2017, the procedure for paying and reporting on insurance premiums has changed, this is due to the transfer of control over insurance premiums to the Federal Tax Service of the Russian Federation and the entry into force of the new Chapter 34 of the Tax Code of the Russian Federation “Insurance Premiums”.

From payments to individuals under civil law contracts, it is necessary to transfer contributions only to pension and health insurance (contributions for accidents are not transferred in any case, and contributions for temporary disability are transferred only if such a clause is specified in the contract).

Payments to employees who are legally exempt from paying insurance premiums are listed in Art. 422 of the Tax Code of the Russian Federation.

note that individual entrepreneurs, in addition to paying insurance premiums for employees, must additionally transfer insurance premiums to individual entrepreneurs “for themselves.”

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Insurance premium rates for employees in 2019

In 2019, insurance premiums must be paid at the following rates:

• For pension insurance (PPI) – 22% .
• For health insurance (CHI) – 5,1% .
• For social insurance (OSS) – 2,9% (excluding contributions from accidents).

At the same time, some individual entrepreneurs and organizations have the right to use reduced tariffs(see table below).

In 2019, the limits for calculating contributions changed:

• on OPS – 1 150 000 rub. (in case of excess, contributions are paid at a reduced rate – 10% );
• on OSS – 865 000 rub. (if exceeded, contributions are no longer paid);
• for compulsory medical insurance – the limit has been abolished.

note, that in 2019, benefits on insurance premiums were canceled for most individual entrepreneurs and organizations. In particular, this affected individual entrepreneurs with a patent, as well as representatives of SMEs working in the social and industrial spheres and using the simplified tax system. Reduced tariffs were left only for NGOs and charitable organizations. More details on insurance premium rates can be found in the table below.

General rates for insurance premiums in 2019

Reduced rates for insurance premiums in 2019

Note: benefit recipients, in case of exceeding the limits of 1,150,000 and 865,000 rubles. There is no need to make social and pension insurance contributions.

Additional tariffs for insurance premiums in 2019

Note: additional contributions are paid regardless of the limits of 1,150,000 and 865,000. Moreover, companies that have assessed working conditions can pay additional fees. contributions to pension insurance at special rates (clause 3 of Article 428 of the Tax Code of the Russian Federation).

Procedure and terms for payment of insurance premiums

Insurance contributions to the Federal Tax Service and the Social Insurance Fund must be transferred monthly no later than the 15th next month. If the last day coincides with a weekend or holiday, the final due date for payment of contributions is postponed to the next working day.

Payment of pension insurance contributions

Payment of health insurance premiums

Payment of social insurance contributions

Insurance premiums are transferred to two kinds compulsory social insurance:

• in case of temporary disability and in connection with maternity in the Federal Tax Service of the Russian Federation;
• from accidents at work and occupational diseases in the Social Insurance Fund.

The amount of insurance premiums for temporary disability is 2,9% from salary, but may vary depending on the benefit applied ().

Accident insurance premiums range from 0,2 before 8,5% depending on which professional risk class your main type of activity belongs to.

In 2019, the budget classification codes for transferring social insurance contributions did not change:

• KBK 182 1 02 02090 07 1010 160.(in case of temporary disability);
• KBK 393 1 02 02050 07 1000 160.(from industrial accidents).

You can find out the remaining payment details by contacting the territorial office of the Social Insurance Fund and the tax office at your place of registration.

Note: insurance premiums must be paid and reported in rubles and kopecks.

Reporting on insurance premiums

The sliders below list all the reports that need to be submitted for insurance premiums in 2019: SZV-STAZH, which reflects information about the insurance experience of insured workers. This report must be submitted to the Pension Fund every year, no later than March 1 of the following year.

Reporting to the Social Insurance Fund

Every quarter, you must submit a calculation to the Social Insurance Fund in form 4-FSS. Starting from January 1, 2017, in the calculation of 4-FSS it is necessary to reflect only information on injuries And occupational diseases.

In 2019, the deadline for submitting reports to the Social Insurance Fund depends on its form:

• Electronically – no later 25th
• On paper - no later 20th date of the month following the reporting quarter.

note, starting from 2015, all employers whose average number of employees exceeds 25 people (previously there were 50 people) must submit reports only in electronic form with an enhanced qualified electronic signature (UKES).

The changes that await taxpayers in 2017 are quite significant. The system of paying taxes for employees and some features of paying contributions for individual entrepreneurs are radically changing. This will inevitably cause the need for restructuring in accounting and a change in reporting forms. Let us note the most significant of these changes. Changes in the structure of payment of contributions to the Pension Fund and Social Insurance Fund.

The most radical changes related to payment involve changing the recipient's address. From January 1, 2017, the Federal Tax Service becomes the recipient of contributions to the pension insurance fund and social insurance fund. It is she who accumulates the vast majority of reports on payments previously recorded and received in the accounts of specialized funds: the Pension Fund and the Social Insurance Fund. This innovation entails changes in documentary circulation.

Changes from now on will be regulated by the following regulations:

• By Decree of the President of the Russian Federation of January 15, 2016 No. 13
• Federal Law dated July 3, 2016 No. 250-FZ.
• By letter of the Federal Tax Service of Russia dated 02/02/2016 No. BS-4-11/1539

These amendments provide, among other things, the following::

What innovations await taxpayers in 2017?

All entrepreneurs will begin paying insurance premiums to the Federal Tax Service from January 1, 2017. At the same time, the Social Insurance Fund will retain the right to administer contributions paid by the employer for injuries. In this regard, the newly introduced regulations do not provide for changes. Please note that injury contributions will continue to be administered by the Social Insurance Fund. Therefore, there are no changes in the payment of accident payments. Now let’s take a closer look at what rules for insurance payments are provided for in Chapter 34 of the Tax Code of the Russian Federation.

1. Personal insurance premiums will increase by the amount of the increase in the minimum wage. But the amount can be paid either at a time or in parts, for example, quarterly. Personal additional payments for pension insurance will continue for entrepreneurs with income above 300,000 rubles. But the total amount of insurance payments will be limited to 8 minimum wages. (paragraph 3, subparagraph 1, paragraph 1, article 430 of the Tax Code of the Russian Federation).
2. Payment of UTII will continue to be possible for 14 types of business. But they will not be able to use this system if the number of employees exceeds 100 people.
3. The possibility of UTII for personal insurance contributions will remain by including it in the calculation of payments to staff. Entrepreneurs will pay for their own insurance based on the minimum wage + 1% of income exceeding 300,000 rubles.
   But it is planned to maintain the rule: entrepreneurs using hired labor have the right to reduce by no more than 50%.
4. The income limit under the simplified tax system will be doubled. If currently this limit is 60 million rubles, then from January 1, 2017 it will increase to 120 million rubles.

With the advent of 2017, the monitoring process for accounting for insurance premiums has changed. Now this function is performed by the Federal Tax Service, which is regulated by Order No. 13 of January 15, 2016. The main reason for such innovations was the poor collection of tax payments for insurance of employees and entrepreneurs themselves. Let's consider the amount of insurance premiums set in 2017, interest rates for the Pension Fund, Social Insurance Fund and Federal Compulsory Medical Insurance Fund, taking into account innovations.

The following insurance funds were transferred under the control of the Federal Tax Service:

• for pension insurance;
• for health insurance;
• for social insurance in case of loss of temporary disability and maternity.

Consequently, the collection of debts and acceptance of reporting on contributions will now be carried out by the Federal Tax Service, which is already legally enshrined in the Tax Code of the Russian Federation.

Please note that control over the administration of insurance premiums for injuries and accidents at work was left to the Social Insurance Fund.

Also in accordance with Ch. 34 of the Tax Code of the Russian Federation, adjustments were made to the reporting periods for reporting. At the same time, the form of reporting and the timing of its submission have changed. However, no significant amendments were made regarding the procedure for calculating and paying insurance premiums.

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Rates and amount of insurance premiums

Tariffs of insurance premiums from employee tariff rates for 2017 table:

If the maximum base is exceeded for each employee, the payer has the right to pay contributions at reduced rates.

Application of reducing tariffs on insurance premiums

Taxpayers who have reached the maximum base for assessment, as well as the preferential category of taxpayers specified in clauses 4 - 10 of Art. 427 Tax Code of the Russian Federation. However, if the “specified conditions” are not met, legal entities and individuals lose the right to apply reduced rates for insurance contributions to the Social Insurance Fund, Pension Fund and Federal Compulsory Medical Insurance Fund:

Insurance premiums for individual entrepreneurs

The algorithm for calculating insurance premiums “for yourself” has not changed. Contributions are withdrawn in a fixed amount from the minimum wage in favor of the Pension Fund and the Federal Compulsory Compulsory Medical Insurance Fund. If the annual income exceeds 300,000 rubles, in addition to fixed contributions, the entrepreneur undertakes to pay an additional amount to the Pension Fund in the amount of 1% of the amount of this excess over the specified limit.

* Calculations are made based on the minimum wage (RUB 7,500)

Based on the above, it can be seen that the accounting for insurance premiums has remained virtually unchanged, with the exception of the final counterparty (Federal Tax Service) for collecting debts and accepting reports on them.

From January 1, 2017, a new section XI “Insurance premiums in the Russian Federation” and a new chapter 34 “Insurance premiums” appeared in the Tax Code of the Russian Federation, which set out the procedure for paying insurance premiums for individual entrepreneurs (IP), legal entities (LLC) and self-employed persons.

Insurance premiums in 2017 are mandatory payments related to compulsory social insurance in case of temporary disability and maternity, compulsory medical insurance. Insurance premiums are paid by individual entrepreneurs, LLCs and individuals to financially ensure the right of insured persons to receive social services.

Since 2017, the powers of acceptance, control, collection and other functions have been divided between the Federal Tax Service (FTS), the Pension Fund of the Russian Federation and the Social Insurance Fund (SIF).

So, The Federal Tax Service performs the following functions:

• control over the correctness of calculation, completeness and timeliness of payment of insurance premiums;
• acceptance of insurance premiums and calculations for insurance premiums, starting with the submission of calculations for insurance premiums for the reporting period - 1st quarter of 2017;
• carrying out offset or return of amounts of insurance premiums, including for periods expired before January 1, 2017, according to decisions of the Pension Fund of the Russian Federation and the Social Insurance Fund;
• providing a deferment or installment plan for the payment of insurance premiums;
• collection of arrears on insurance premiums and debt on penalties and fines, including those arising before January 1, 2017, starting with the collection measure following the measure applied by the Pension Fund and the Social Insurance Fund.

The Pension Fund and the Social Insurance Fund perform the following functions:

• accepting insurance premiums and calculations (updated calculations) for insurance premiums for reporting (calculation) periods that expired before January 1, 2017;
• control over the correctness of calculation, completeness and timeliness of payment of insurance premiums for periods before January 1, 2017 (office and on-site inspections);
• accepting applications from payers of insurance premiums for the return of amounts of overpaid (collected) insurance premiums, penalties, fines for reporting periods before January 1, 2017, making decisions on these applications and sending these decisions to the tax authorities for execution.

The Pension Fund performs the following functions:

• maintaining individual (personalized) records in the compulsory pension insurance system.

The FSS performs the following functions:

• administration of insurance premiums for compulsory social insurance (OSI) against industrial accidents and occupational diseases;
• control of the correctness of the declared expenses for the payment of insurance coverage for compulsory social insurance in case of temporary disability and in connection with maternity. The results of such control (check) are transferred to the Federal Tax Service.

Removal and registration with Tax Individual Entrepreneurs and LLCs

From January 1, 2017, deregistration or registration of individual entrepreneurs with the tax authorities is carried out at the place of residence of the entrepreneur, LLC - at the location of the organization.

Registration or deregistration of an international organization is carried out on the basis of an application for registration (deregistration) as a payer of insurance premiums.

Registration (deregistration) of an arbitration manager or appraiser is carried out at the place of residence on the basis of information reported by the authorized federal executive body exercising the functions of control (supervision) over the activities of self-regulatory organizations of arbitration managers and appraisers.

Registration (deregistration) of a patent attorney is carried out at the place of residence on the basis of information reported by the Federal Service for Intellectual Property.

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

Who pays insurance premiums in 2017?

According to Article 419 of the Tax Code of the Russian Federation, insurance premiums in 2017 are paid by:

• payers making payments and other remuneration to individuals:
  • legal entities;
  • individual entrepreneurs;
  • individuals who are not individual entrepreneurs;
• payers who do not make payments and other remuneration to individuals, namely individual entrepreneurs, lawyers, notaries engaged in private practice, arbitration managers, appraisers, patent attorneys and other persons engaged in private practice in accordance with the legislation of the Russian Federation.

Responsibilities of insurance premium payers

The responsibilities of insurance premium payers include (based on clause 3.4 of Article 23 of the Tax Code of the Russian Federation):

• payment of insurance premiums;
• keeping records of objects subject to insurance premiums, the amounts of calculated insurance premiums for each individual in whose favor payments and other remuneration were made;
• submission to the tax authority at the place where insurance premium payments are recorded;
• submission to the tax authorities of documents necessary for the calculation and payment of insurance premiums;
• submission to the tax authorities, in cases and in the manner provided for by the Tax Code of the Russian Federation, information about insured persons in the individual (personalized) accounting system;
• ensuring for six years the safety of documents necessary for the calculation and payment of insurance premiums;
• notification to the tax authority at the location of the Russian organization - payer of insurance premiums about vesting a separate division with the authority to accrue payments and rewards in favor of individuals within one month from the date of vesting it with the corresponding powers;
• other duties provided for by the legislation of the Russian Federation on taxes and fees.

In what case do you need to pay insurance premiums?

In accordance with Article 420 of the Tax Code of the Russian Federation, insurance premiums are paid for payments and other remuneration in favor of individuals subject to compulsory social insurance (with the exception of remunerations paid to individual entrepreneurs, lawyers, notaries, etc.):

• within the framework of labor relations and under civil law contracts, the subject of which is the performance of work and the provision of services;
• under copyright contracts in favor of the authors of works;
• under agreements on the alienation of the exclusive right to works of science, literature, art, publishing license agreements, license agreements on granting the right to use works of science, literature, art, including remunerations accrued by organizations for managing rights on a collective basis in favor of the authors of works under agreements , concluded with users.

For payers of individuals who make payments and remunerations to individuals, the object of taxation with insurance premiums is payments and other remuneration under employment agreements (contracts) and under civil law contracts, the subject of which is the performance of work, provision of services in favor of individuals (except for remunerations paid to individual entrepreneurs, lawyers, notaries, etc.).

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

Tax base for insurance premiums in 2017

The tax base for insurance premiums is the amount of payments and other remuneration (subject to this tax) to individuals for the billing period, with the exception of benefits, compensation, financial assistance, etc.

The base is determined for each individual individually at the end of each calendar month from the beginning of the billing period on an accrual basis.

The tax base for calculating insurance contributions for compulsory pension insurance and the base for calculating insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity has a limit, after which no insurance premiums are charged.

The exception is insurance premiums, which are paid by the main category of payers when applying the tariff of insurance premiums for compulsory pension insurance in the amount of 22%, in this case, insurance premiums are also subject to payments in excess of the established limit value of the base of insurance contributions for compulsory pension insurance in the amount of 10% in excess of the specified amount .

The maximum value of the tax base is indexed annually from January 1 of the corresponding year, based on the growth of average wages.

It is important to note that, for the period 2015-2021, the maximum value of the base for calculating insurance contributions for compulsory pension insurance increases annually by increasing factors: in 2017 - 1.9; in 2018 – 2.0; in 2019 – 2.1; in 2020 – 2.2; in 2021 – 2.3.

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

Insurance premium rates in 2017

* With the exception of foreigners recognized as highly qualified workers.

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

It is worth noting that the basic rate of insurance premiums remains at 34%, of which 26% goes to compulsory health insurance, 2.9% to compulsory social insurance, 5.1% to compulsory medical insurance, after the expiration of the tariff 30% + 10% payers will switch to payment of insurance premiums at a rate of 34%.

Benefits on insurance premiums

• for small and medium-sized businesses on the simplified tax system and operating in the social and industrial spheres;
• pharmacies applying special tax regimes;
• Individual entrepreneurs applying the patent taxation system;
• charitable organizations and socially oriented non-profit organizations on the simplified tax system, applying until the end of 2018 a reduced insurance premium rate of 20%, which goes entirely to compulsory insurance;
• organizations operating in the field of information technology;
• business entities and business partnerships whose activities involve the practical application (implementation) of the results of intellectual activity;
• payers who have entered into agreements with the management bodies of special economic zones (SEZs) on the implementation of technology-innovative activities and make payments to individuals working in a technology-innovation SEZ or industrial-production SEZ;
• payers who have entered into agreements on the implementation of tourism and recreational activities and make payments to individuals working in tourist and recreational SEZs united in a cluster, which until 2017 inclusive apply an insurance premium rate of 14%, in 2018 - 21% and in 2019 - 28%;
• payers making payments and other remuneration to crew members of ships registered in the Russian International Register of Ships, which apply a 0% tariff until 2028;
• participants of the Skolkovo project, who, for 10 years from the moment they receive the status of a participant in such a project, apply an insurance premium rate of 14%, which goes entirely to compulsory health insurance;
• payers who have received the status of a participant in a free economic zone in the territories of the Republic of Crimea and the federal city of Sevastopol, the status of a resident of a territory of rapid socio-economic development, the status of a resident of the free port of Vladivostok, who within 10 years from the date of receipt of such status have the right to apply reduced tariffs in the amount of 7.6%.

As for the additional tariffs of insurance premiums, in relation to payments in favor of individuals employed in the types of work specified in paragraph 1 of part 1 of Article 30 of the Federal Law of December 28, 2013 No. 400-FZ “On Insurance Pensions” (hereinafter referred to as Federal Law No. 400- Federal Law), an additional tariff of insurance premiums for compulsory health insurance is established in the amount of 9%.

With regard to payments in favor of individuals engaged in the types of work specified in paragraphs 2-18 of part 1 of Article 30 of Federal Law No. 400-FZ, an additional rate of insurance contributions for compulsory health insurance is established in the amount of 6%.

However, if the payer-employer has carried out a special assessment of working conditions or there are workplaces for which there are current results of certification of workplaces and working conditions in which, according to the results of such certification, are recognized as harmful and (or) dangerous, then in return for the above tariffs, payers in Depending on the class of working conditions established based on the results of a special assessment of working conditions (certification of workplaces), differentiated amounts of additional tariffs are applied.

Contribution rates for additional social security for certain categories of workers will be:

in relation to payments in favor of flight crew members of civil aviation aircraft - 14%;

in relation to payments in favor of workers directly employed full-time in underground and open-pit mining (including personnel of mine rescue units) in the mining of coal and shale and in the construction of mines, and workers of leading professions: longwall miners, miners, jackhammer operators, machinists mining excavation machines) – 6.7%.

The procedure for calculating and paying insurance premiums in 2017

In 2017, employers must monthly calculate and pay insurance premiums no later than the 15th day of the next calendar month in which payments to individuals are made.

The billing period is still considered to be the calendar year, the reporting periods are the first quarter, six months, and nine months of the calendar year.

The offset principle of spending compulsory social insurance funds in the event of temporary disability and in connection with maternity also continues to apply. The amount of insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity can be reduced by the amount of expenses incurred by him for the payment of compulsory insurance coverage for the specified type of compulsory social insurance.

If, at the end of the settlement (reporting) period, the amount of expenses incurred for the payment of insurance coverage for compulsory social insurance in case of temporary disability and in connection with maternity (minus the funds allocated to the FSS policyholder in this period) exceeds the total amount of calculated insurance premiums for this type of insurance , then the resulting difference will be subject to offset by the tax authority against upcoming payments for compulsory social insurance in case of temporary disability and in connection with maternity on the basis of confirmation received from the FSS of the expenses declared by the payer for the payment of insurance coverage for the corresponding billing (reporting) period or reimbursement to the FSS in in the prescribed manner.

From January 1, 2017, payment of insurance premiums and submission of calculations for insurance premiums are made by organizations that have separate divisions, at their location and at the location of separate divisions, which accrue payments and other remuneration in favor of individuals, with the exception of organizations with separate divisions abroad (in this case, payment of insurance premiums and submission of reports is centralized at the location of the parent organization).

It is important to note that since 2017, the budget classification codes for the transfer of insurance premiums have changed:

Insurance premiums for self-employed persons

In 2017, the following amount of insurance premiums was established for self-employed citizens:

Insurance contributions for compulsory pension insurance

• if the payer’s income does not exceed 300,000 rubles – 1 minimum wage x 26% x 12 months;
• if the payer’s income is more than 300,000 rubles – 1 minimum wage x 26% x 12 months + 1% of the amount of income exceeding 300,000 rubles, but not more than 8 minimum wage x 26% x 12 months.

Insurance premiums for compulsory health insurance

• 1 minimum wage x 5.1% x 12

Heads of peasant (farm) farms (peasant farms) pay insurance premiums for compulsory pension insurance and compulsory health insurance in a fixed amount for themselves and for each member of the peasant farm. The fixed amount of the insurance contribution for each corresponding type of compulsory social insurance is determined as 1 minimum wage x 26% x 5.1% x 12.

If a peasant farm consists of several members, then the amount of the fixed amount of the insurance premium is multiplied by the number of members of the peasant farm, including the head of the peasant farm.

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

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

Which self-employed persons are exempt from paying insurance premiums?

According to Article 430 of the Tax Code of the Russian Federation, self-employed payers are exempt from paying insurance premiums for the periods:

• their completion of military service upon conscription;
• care of one of the parents for each child until he reaches the age of one and a half years;
• care provided by an able-bodied person for a group I disabled person, a disabled child or a person who has reached the age of 80;
• residence of spouses of military personnel performing military service under a contract, together with their spouses, in areas where they could not work due to lack of employment opportunities;
• residence abroad of spouses of employees sent, in particular, to diplomatic missions and consular offices of the Russian Federation, international organizations, the list of which is approved by the Government of the Russian Federation;
• for periods during which the status of a lawyer was suspended and during which they did not carry out relevant activities.

At the same time, Article 430 of the Tax Code of the Russian Federation no longer contains a mandatory condition for the submission of documents confirming the absence of activity during the specified periods.

In case of non-payment (incomplete payment) of insurance premiums by self-employed payers on time (December 31 of the current calendar year - for a fixed payment and April 1 of the year following the calculation year - for 1% of income amounts over 300,000 rubles), the tax authority in the prescribed manner determines the amount of insurance premiums payable for the billing period by such payers.

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

Submission of reports on insurance premiums

The calculation of insurance premiums is submitted to the tax authority (at the location of the legal entity and at the location of separate divisions of the legal entity that accrue payments and other remunerations in favor of individuals, at the place of residence of the individual making payments and other remunerations to individuals) quarterly no later than the 30th day month following the billing (reporting) period.

The heads of the CFC submit calculations to the tax authority at the place of registration annually before January 30 of the calendar year following the expired calculation period.

The form for calculating insurance premiums was approved by order of the Federal Tax Service of Russia dated October 10, 2016 No. ММВ-7-11/551@:

Document forms for reporting insurance premiums – 2017

Contributions to social funds in 2017 must be calculated and paid according to new rules. The transfer of administrative and control functions for calculating social, pension and medical accruals to the tax authorities has caused many changes for policyholders. In order to avoid mistakes when determining amounts for the 1st quarter of 2017, we suggest that you clearly familiarize yourself with the procedure for calculating contributions to funds, determined by Chapter 34 of the Tax Code.

Attention! In 2016, Law No. 212-FZ expired. Current regulatory legal acts - Laws No. 243-FZ and 250-FZ of July 3, 2016.

In order to reduce the administrative burden on taxpayers, optimize document flow and increase the level of collection of tax payments, since 2017, control functions for accepting reports and collecting contributions regarding the ESSS have been transferred to the Federal Tax Service of the Russian Federation. Reporting periods are: quarter, half-year, 9 months, year. Submission of reports RSV, 4-FSS has been replaced with a single form (approved in Order No. ММВ-7-11/551 dated 10.10.16).

Payers of social contributions are recognized as employers-enterprises/individual entrepreneurs, self-employed categories of persons. The rules for determining the base for calculating charges and tax objects have not changed globally. The deadline for submitting a single calculation is the 30th day of the calendar month following the reporting period. Amounts must be paid to the Federal Tax Service using new details, including KBK.

Important! The social authorities are left with the function of administering the following reports: FSS - “injuries”, Pension Fund of the Russian Federation - monthly reporting on f. SZV-M, SZV-Stazh.

3 deductions for social needs have been retained: pensions - to the Pension Fund, social for hospital expenses and maternity - to the Social Insurance Fund, medical - to the Compulsory Medical Insurance. Tariffs remained at the same level, the maximum limits for calculating amounts at reduced rates were increased.

Tariffs for contributions to the funds in 2017 – for general categories of employers:

The amount of contributions to the Pension Fund and the Social Insurance Fund depends on the size of the tax calculation base obtained on an accrual basis for the period. The limits were approved by the Government of Russia in Resolution No. 1255 of November 29, 2016. The procedure is applied by all taxpayers-employers paying wages to hired personnel.

Limits on the maximum amounts of the taxable base for funds:

The amount of reduced tariffs applied in 2017 remained at the same level for all 13 categories of policyholders. Some beneficiaries have additional types of conditions for starting/terminating the use of reduced tariffs. Officials plan to increase rates from 2019 in terms of medical deductions (instead of 5.1%, an increase to 5.9% is expected).

Main categories of taxpayers entitled to reduced tariffs (detailed list in Article 427 of the Tax Code):

Pension Fund rates for entrepreneurs are shown in the table. To calculate, you will need the size of the minimum wage adopted at the beginning of the year (Law No. 82-FZ of June 19, 2000 was set at 7,500 rubles as of January 1, 2017), the amount of income of the businessman and the time from the moment of registration, if the company is open in the middle of the calendar year.

Amount of contributions for individual entrepreneurs without employees:

The procedure for paying insurance premiums in 2017

It is not enough to know exactly how to calculate contributions to the pension fund according to the new rules. It is also important to correctly repay the debt to the budget so that in the future the company will not be affected by penalties and proceedings regarding arrears. It is necessary to transfer the ESSS to the Federal Tax Service details starting from January 1. 2017. The procedure applies to calculations for December, as well as other months of 2016.

If at the beginning of the year the company had arrears in contributions, they were automatically transferred to the tax authorities according to the personal accounts of taxpayers. Policyholders are given time to pay off budget obligations - until the 15th day of the reporting month. If payment deadlines are missed, tax authorities issue collection demands to the bank.

Individual entrepreneurs also pay Pension Fund contributions in a fixed amount to the account of the Federal Tax Service. The transfer can be made in one amount - per year or in equal parts - quarterly. The second option is more profitable for the entrepreneur, as it allows you to reduce the calculated tax amounts for imputed or simplified activities every quarter.

Note! Fines and penalties for non-payment of insurance premiums in 2017 are paid according to the new BCC.

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