Documents for setting the queue on the apartment as a young family. Rules for the queue for the improvement of housing conditions to young families. How to get the status of the needy

Contributions to trauma - these are cash directed through the Fund social insurance An employee in compensation for harm to health caused by their work functions.

The employer is obliged to accrue them monthly in relation to incoming subordinate labor income. It affects many factors, including:

• the presence of benefits on insurance premiums on injuries;
• kind of activity;
• approved tariffs for insurance premiums for injuries.

Despite the transfer of the main part of contributions to the tax authorities, in 2019 the supervision of the considered contributions continues to engage in the FSS. Therefore, there are some changes.

Recall that features and rules for contributions to injuries regulates the 1998 law No. 125-FZ.

What object of taxation

The contributions under consideration are concluded that the employee is concluded:

1. labor contract (always);
2. civil law agreement (when stipulates such a condition).

Employer deducts fromtraam contributions for injuries in 2019, regardless of the presence or absence of our country's subordinate citizenship.

Within the framework of the relationship under consideration, the insurer is the Social Foundation, and by the insured:

• legal entities (regardless of type of property);
• owner of his own business;
• a physical person who has signed an employment agreement with another person.

Deductions to the FSS on injuries go with different species Revenues: wages, dumps, premiums, compensation for unclaimed vacation, as well as when issuing salary products. The exception to the object of taxation on injuries is:

• state benefits;
• payments made in the liquidation of the enterprise or reducing personnel;
• funds received for labor activity in particularly severe or dangerous conditions for health;
• material aidexerted in the event of force majeure;
• fee for the passage of training or training courses and others.

What kind

The rate for insurance of employees from accidents and professional ailments related to production activities is set in the range of 0.2 - 8.5%. It increases in proportion to raising the risk to which the main activity of the enterprise is attributed. All these parameters are established by law.

There are 32 tariffs formed taking into account different areas of activity (Article 1 of Law No. 179-FZ 2005). They characterize different degrees of risk and the corresponding percentage of contributions. Tariffs for insurance premiums for injuries operating in 2019 are presented below in the table (in%).

Determine the class to which the enterprise activity belongs to 2nd regulatory documents:

1. OKVED;
2. Classification of types of risk activities (appliance. Order of Mintrud No. 625-H).

This information is reflected in the registration documents obtained when contacting FSS.

EXAMPLE

Consider using the table using the example of three companies:

As a result, for each of these organizations. tariffs for insurance premiums for injury will be such:

In 2019, the rates of insurance premiums "on injuries" will remain the same as they were in 2016 and 2017. This is provided for by the Federal Law of 12/19/16 No. 419-FZ. In particular, 32 basic tariffs are preserved, calculated from 0.2 to 8.5 percent to the amount of payments in favor of insured persons. Also in 2019, there are constant benefits for entrepreneurs who pay contributions for disabled I, II and III groups. Such IP pay contributions in the amount of 60% of the generally established insurance rates

How to find out your tariff

To determine their rates of insurance premiums on injuries in 2019, it is necessary to confirm the view economic activity per last period. That is, 2017 year. The insured must no later than April 16, 2019 (15.04 falls on Sunday) Send to FSS:

1. application for confirmation of the main activity;
2. certificate confirmation;
3. an explanatory note to the balance over the past year (representatives of small entrepreneurship are delivered from this duty).

In case of failure to submit these documents, the Fund does not charge, but the FSS specialists will establish a tariff on their own. Such right provides them with the order of the Ministry of Health and Social Development of Russia No. 55 of 2006. Moreover, they will choose the highest class of risk from those specified in the Enragection of codes according to your company. Such a solution is not always beneficial for the insured, so we recommend regularly and in time to confirm the main type of activity.

Note special attention: challenge the maximum rate appointed FSS, it is impossible (see Decree of the Government of the Russian Federation No. 551). In this part in 2019, there was nothing changed on insurance premiums to injury.

How much listed

Employers should count on monthly, given the accruals for the past 30 (31) days. You can do this by the formula:

Contributions \u003d B x Tariff Where:

B.- Base on contributions for injuries. This is the size of the employee received money, on the basis of which there is a calculation of the desired value. The legislation does not provide for its limitations for the amount. The calculation is produced like this:

B \u003d payments TD / GPD - payments N / O Where:

TD / GPD payments - cash paid by the physician according to the labor (civil-law) contract.

Payments N / O - non-taxable payout contributions.

On a note: When the calculation with a person is in kind, contributions are charged on monetary sumindicated in the contract. VAT and excise taxes also take into account.

EXAMPLE

Travel agency "Prestige" offers holidays excursion tickets, as well as accommodation and vehicles. OKVED - 63.30.2. In February 2019, employees were credited to a salary in total amount - 3 million 500 thousand rubles, including material assistance of 32 thousand rubles. Determine the size of insurance premiums in the FSS.

1. 1. Calculate the database to accrual contributions:

B \u003d 3 500 000-32 000 \u003d 3,468,000 rubles.

1. According to the classification of types of risk activities, the Prestige travel agency is classified as a class of professional risk, which corresponds to the tariff 0.2%. As a result, deductions for injuries are equal:

Contributions \u003d 3 468 000 x 0.2 \u003d 6936 rub.

FSS makes surcharges or discounts for some enterprises. Therefore, the size of the final contributions may be further increased or reduced.

New data for discounts and allowances in 2019

Employers make contributions "on injuries" in accordance with the insurance facilities. However, a discount or surcharge can be applied to the tariff (clause 1 of Art. 22 Federal Law from 24.07.98 No. 125-FZ).

The size of the discount (surcharge) is determined by the formula in which three indicators participate:

1. The ratio of FSS expenditures on the payment of provisions for all insured events at the insured and the total amount of accrued contributions;
2. The number of insured cases at the insured for a thousand working;
3. The number of days of temporary disability from the insured for one insured case (excluding deaths with fatal outcome).

The average values \u200b\u200bof these indicators by type of economic activity for 2019 were approved by the decision of the FSS of the Russian Federation of 05/31/17 No. 67. For example, for retail food, beverages and tobacco products in specialized stores, the specified values \u200b\u200bare 0.07, 0.46 and 48.67, respectively .

What are there insurance premium benefits for injuries

Organizations that are in a timely manner contributive contributions to the FSS and do not allow accidents or occupation of professional ailments, they may apply for a discount on contributions to injuries.

Note that it is no longer possible to get benefit for 2019, since the statement was necessary to submit until November 1, 2017. But she will act in the future.

The size of the discount depends on different factors: the number of injuries per 1000 employees, the days of disability at one case of injury and others. Its maximum value is 40%.

When calculating contributions to disabled employees I, II, III groups, a discount increases to 60%. Documentary confirmation of the rights to her receipt does not require.

EXAMPLE

LLC Imperial-Stroy offers services in the field of engineering and technical design (OKVED 74.20). The company was granted a discount on contributions to the FSS - 25%. In March 2019, the company charged the employees of a salary in the amount of 320,000 rubles, as well as disabled students I and II groups - 73,000 rubles. Determine the value of contributions.

The activity of LLC "Imperial-Stroy" refers to the I class of professional risk for which the tariff is 0.2%. Given the discount of 25%, the rate will decrease to 0.15% (0.2 - 0.2 × 25%).

Insurance Contributions for accidents will be:

1. 1. for basic employees of LLC:

320 000 × 0.15% \u003d 480 rub.

1. 1. for workers with disabilities (0.2 - 0.2 × 60% \u003d 0.08%):

73 000 × 0.08% \u003d 58.4 rubles.

1. total value:

480 + 58.4 \u003d 538.4 rubles.

The Accountant of the company "Imperial-Stroy" must charge the contributions for insurance against accidents and occupational patrols in the amount of 538.4 rubles.

Foreigners: insurance contributions for injuries in 2019

Employers are obliged to insure in case of injury or professional illness not only russian citizens, but also foreign employees, as well as constantly or temporarily residing in the territory of the Russian Federation. This situation does not matter:

• resident status;
• duration of residence;
• place of work - Russian office or foreign "separation".

Managers should adhere to such a rule: when concluding a labor contract with a foreign employee, the procedure for calculating contributions to the FSS is the same as for Russians. It is subject to contributions to wages, premium payments and surcharges, compensation for unused vacation etc.

When a civil law agreement was concluded with a labor migrant, contributions to injuries are charged if there is conditions in the subscribed agreement.

EXAMPLE

Firm "Olivetta", engaged in the production of kitchen furniture (OKVED 36.1), signed a labor contract with a foreign employee K.V. Grigoryan. What amount must be accrued to the FSS on injuries, if the employer made it the following payments for March 2019:

• salary - 28 900 rubles;
• prize - 5000 rubles;
• material assistance in connection with the birth of the Son - 4000 rubles.

1. 1. We define the database to accrual insurance premiums:

B \u003d 28 900 + 5000-4000 \u003d 29 900 rubles.

1. According to the classification of activities on risks, the activities of the company "Olivetta" is attributed to the VIII class of professional risk, which corresponds to the tariff 0.9.
2. Insurance contributions At injury to the foreigner employee will be:

29 900 x 0.9% \u003d 269.1 rubles.

What's new

What's new on insurance premiums on injuries in 2019? There are practically no changes. Lawmakers simply retained tariffs insurance premiums and introduced new data to calculate discounts and allowances. More large-scale changes took place in 2017. Recall that then changed:

The change	Content
Expansion of the Rights of the Social Insurance Fund	Since 2017, FSS has been endowed with the following rights: Demand explanations on contributions; keep control of cash flow; Calculate the size of insurance premiums and others.
Installed the procedure for recovery	The main law - 1998 year No. 125-FZ is supplemented with new articles that regulate methods for the recovery of arrears, delay, accrual of pennels, etc.
The procedure for calculating is specified	Defined at the legislative term, as well as the estimated and reporting periods
Tightened control over payment of contributions	Law No. 125-FZ is supplemented by standards cameral checks, registration of revision results, etc.

(from unfortunate industrial cases and tradeboles) are under the jurisdiction of FSS, norms Tax Code They do not apply to them. The procedure for social insurance against accidents is governed by law of 07.24.1998 No. 125-FZ. The amount of tariffs depends on the risk category assigned to the employer on a confirmed main activity - the larger the enterprise identified potentially hazardous factors for staff, the higher the contributions will be. Contributions from accidents in 2018 have not changed. Tariffs for their accrual are governed by law on compulsory socialization of 12/22/2005 No. 179-FZ., And the classification of risk categories with reference to business areas is presented in the order of Minthouse No. 851n from 12/30/2016

Business entities, having employees, should notify the FSS every year before April 15 (at the end of the past year). Based on this FSS specialists appointed tariffs on the legislatively approved scale to each employer. If you do not send data on the field of activity, the Fund comes from the directions specified in the employer's registration documents, and chooses as the main one, according to which the rate will be the highest (paragraph 5 of the Regulations, approved by the order of the Ministry of Health and Social Development of January 31, 2006 No. 55).

Accident Contributions in 2018: Tariffs

Tariff differentiation is provided for 32 risk categories. All of them are listed in Art. 1 of Law No. 179-FZ. For 2018 and on the time interval 2019-2020. The values \u200b\u200bof the fees on contributions are approved by the Law of December 31, 2017 No. 484-FZ.

The calculation of the insurance premium to be transferred to the budget is carried out by multiplying the rates with the amount of income accrued in favor of the hired employee. These funds are not held from the earnings of an individual, the employer pays them from its own resources.

Incidental contributions in 2018 - tariffs are indicated in the table:

Class Profrice	Value of the contribution rate
XVIII Class
XXIII Class
XXVII Class
XXVIII Class

For 2019-2020, the shown tariff scale will remain unchanged. In relation to workers in disabled I, II, III groups, ENP employers calculate contributions to "injuries" in the amount of 60% of the main tariff (Art. 2 of Law No. 484-FZ).

In accordance with the order of the Ministry of Labor of 06.09.2012 No. 177n and the government decree of 30.05.2012 No. 524 (Ed. Of 08.06.2018), employers can declare their right to apply discounts to the established insurance rate on "injury". To do this, it is necessary to submit claims according to the form (Appendix No. 5 to the order of Mintrud No. 177n) in its FSS office. In the category of beneficiaries, the meaning of the insurance premium rate may include employers who have been carried out by such conditions:

the policyholder is working at least 3 years since the state registration;

obligations to the FSS on insurance premiums, debts on fines and pencils repaid in full;

in prior reporting period The business entity did not have a single insurance case (not the fault of third parties), the result of which would be the death of an employee.

In 2018, contributions from accidents can be reduced by discounts up to 40% of the insured tariff value (this is maximum). The establishment of the discount value is carried out taking into account the three main parameters with their reference to the activities of code Okvood (information is taken for the last three-year interval):

the ratio of expenses on arising insurance cases to the amount of accrual fees;

the number of insurance claims that occur to each thousand people of hired personnel;

the number of days in the calendar calculation occurring on temporary disability per unhappy insured case (without a deadly outcome).

The table of listed average values \u200b\u200bby type of activity for 2018 is provided in the decision of the FSS of the Russian Federation of 31.05.2017 No. 67. For example, for wholesale trade Food products (OKVED 46.3) These indicators should not exceed 0.09, 0.39 and 57.32, respectively. Indicators for 2019 approved by the FSS Resolution of 03.08.2018 No. 85.

From January 1, 2019, tariffs and rates of insurance premiums were updated, the procedure and conditions for the application of preferential tariffs were revised.

Payers of insurance premiums on mandatory pension insurance (OPS), for compulsory social insurance (OSS), for compulsory medical insurance (OMS)	Tariffs insurance contributions on compulsory insurance
	pension (OPS)	social (OSS)	medical (OMS)
Tariffs of insurance premiums
Tariffs for payers specified in subparagraph 1 of paragraph 1 of Article 419 of the Tax Code of the Russian Federation (except for persons applying reduced fares of insurance premiums)	22 % *	2,9 (1,8 **)	5,1	30 %
* The specified insurance premium rate for compulsory pension insurance is applied within the established marginal value Bases for calculating insurance premiums for compulsory pension insurance - 22 percent. Over the established limit value of the base for the calculation of insurance premiums for compulsory pension insurance - 10 percent (paragraph 2 of paragraphs. 1 of Article 425 of the Tax Code of the Russian Federation) ** In brackets indicate tariffs for compulsory social insurance against payments and other rewards in favor foreign citizens and stateless persons temporarily staying in Russian Federation.
Reduced insurance premium rates in 2019 The procedure has changed
Organizations and IP on USN, leading activities with income of at least 70% in total (PP. 5, paragraph 1, paragraph 3 of paragraph 2, paragraph 6 of Art. 427 of the Tax Code of the Russian Federation)	20 %	0 %	0 %	20 %
Pharmacies and IP on the Pharmaceutical Pharmaceutical Employees (PP. 6 p. 1, paragraph 3 of paragraph 2 of Art. 427 of the Tax Code of the Russian Federation)	20 %	0 %	0 %	20 %
Entrepreneurs on the patent system of taxation (PSN) on payments to employees engaged in activities on a patent, with the exception of certain types of activities for which the benefits are not applicable (PP. 9 p. 1, paragraph. 3 p. 2 Art. 427 Tax Code of the Russian Federation)	20 %	0 %	0 %	20 %
Non-commercial organizations (NPOs) on USN. In addition to state and municipal institutions, the scope of which is related to the social services of citizens in the field of health, education, art and mass sports (PP. 7, paragraph 1, paragraph 3 of paragraph 2, paragraph 7 of Art. 427 of the Tax Code of the Russian Federation)	20 %	0 %	0 %	20 %
Charitable organizations that apply a simplified tax system (PP. 8 p. 1, paragraphs. 3 p. 2, paragraph 8 of Art. 427 of the Tax Code of the Russian Federation)	20 %	0 %	0 %	20 %
IT organizations (PP. 3 p. 1, paragraphs. 1 p. 2, paragraph 5 of Art. 427 of the Tax Code of the Russian Federation).	8 %	2 %	4 %	14 %
Business partnerships and society, in the implementation of the results of intellectual activity (PP. 1, paragraph 1, paragraphs 1, paragraph 2, paragraph 4 of Art. 427 of the Tax Code of the Russian Federation)	8 %	2 %	4 %	14 %
Organizations and IPs that have concluded agreements with the EEZ Office for the implementation of technical and innovative and tourist recreational activities (PP. 2 of paragraph 1, paragraphs. 1 of paragraph 2 of Art. 427 of the Tax Code of the Russian Federation)	8 %	2 %	4 %	14 %
Paters of contributions that pay remuneration to members of the crews of vessels registered in the Russian International Register of Courts (with the exception) (PP. 4 of paragraph 1, paragraph 2 of paragraph 2 of Art. 427 Tax Code of the Russian Federation)	0 %	0 %	0 %	0 %
organizations - participants "Skolkovo" (PP. 10 p. 1, paragraphs. 4 p. 2 Art. 427 Tax Code of the Russian Federation)	14 %	0 %	0 %	14 %
Insureders - participants of the FEZ on the territory of Crimea and Sevastopol (PP. 11 p. 1, paragraph. 5 p. 2, paragraph 10 of Art. 427 of the Tax Code of the Russian Federation)	6 %	1,5 %	0,1 %	7,6 %
Insureders are residents of the territory of an advanced socio-economic development (PP. 12 p. 1, paragraph. 5 p. 2, paragraph 10 of Art. 427 of the Tax Code of the Russian Federation)	6 %	1,5 %	0,1 %	7,6 %
Insureders are residents of the free port of Vladivostok (PP. 13 p. 1, paragraph. 5 p. 2, paragraph 10 of Art. 427 of the Tax Code of the Russian Federation)	6 %	1,5 %	0,1 %	7,6 %

Amounts not subject to taxation by insurance premiums are indicated in Table 422 of the Tax Code of the Russian Federation

Features and conditions for the application of reduced insurance fees rates by various categories of payers are defined by Article 427 of the Tax Code of the Russian Federation.

The procedure for calculating and paying insurance premiums in 2019

1. During the estimated period, according to the results of each calendar month, payers produce calculus and payment of insurance premiums based on the base for the calculation of insurance premiums from the beginning of the estimated period until the end of the relevant calendar month and the rates of insurance premiums minus the amounts of insurance premiums calculated from the beginning of the settlement period by the preceding calendar Month inclusive.
2. The amount of insurance premiums for compulsory social insurance (OSS) decreases to the amount of costs produced by them for the payment of insurance coverage under the specified ASS type in accordance with the legislation of Russia.
3. The amount of insurance premiums, calculated for paying for the calendar month, is payable for a period no later than the 15th day of the next calendar month.
4. Payers are obliged to keep records of accrued payments and other remuneration, the amounts of insurance premiums relating to them for each individual, in favor of which payments were carried out.
5. The amount of insurance premiums to be transferred is calculated in rubles and pennies.
6. The amount of insurance premiums is calculated and paid by payers of insurance premiums specified in subparagraph 1 of paragraph 1 of Article 419 of the Tax Code, separately with regard to insurance premiums for compulsory pension insurance, insurance premiums for compulsory social insurance in case of temporary disability and due to motherhood, insurance premiums on Mandatory medical insurance.

Limit base for accrual insurance premiums in 2019

Until a certain point, the rule works: the higher the salary of employees, the more sum Contributions, consequently, the tax burden on the employer.

In order to reduce the expenditures of business entities for mandatory insurance, provided that the established limit is exceeded, the Tax Code provides for a decrease in tariffs (regress). It stimulates employers not to hide the real level of salaries of their employees.

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

• on social insurance (OSS), in case of temporary disability and due to maternity, the base is indexed on the basis of the growth of the average wages In Russian federation.
• pension insurance (OPS) The value of the base is established taking into account the size of the average wage in the Russian Federation, enlarged 12 Once, and the raising coefficient applied to it.

Decree of the Government of the Russian Federation of 28.11.18 N 1426 "On the limiting value of the base for the calculation of insurance premiums for compulsory social insurance in case of temporary disability and due to motherhood and compulsory pension insurance from January 1, 2019."

In accordance with paragraph 6 of Article 421 of the Tax Code of the Russian Federation, the Government of the Russian Federation
p o S T A N O V L I E T:

1. To establish that for payers of insurance premiums specified in subparagraph 1 of paragraph 1 of Article 419 of the Tax Code of the Russian Federation, the limiting value of the base for the calculation of insurance premiums:

• for compulsory social insurance in case of temporary disability and in connection with the motherhood is subject to indexation from January 1, 2019 in 1,061 times taking into account the growth of average wages in the Russian Federation and amounts to each individual an amount not exceeding 865 000 rubles with a growing result from January 1, 2019;
• for compulsory pension insurance, taking into account the size of the average wage in the Russian Federation for 2019, increased in 12 Once, and the increasing coefficient applied to it, established by paragraph 5 of Article 421 of the Tax Code of the Russian Federation for 2019 in the amount of 2,1 is against each individual a sum that does not exceed 1 150 000 rubles with a growing result from January 1, 2019

Chairman of the government
Russian Federation
D.Medvedev

2019: Limit Base, Insurance Types, Tri -

2018: Limit Base, Insurance Types, Tri -

Calculation of contributions when exceeding the limit base in 2019

Upon exceeding the cumulative level of wages of the employee (the limit value of the base), which is established for the current year (increasing the result from the beginning of the year), existing insurance premium rates 22% - in the FIU and 2.9% - in FSS Decrease and amount to 10% and 0%, respectively (in relation to the sums of above above).

Additional fares of insurance premiums for compulsory pension insurance

For certain categories of payers, with regard to payments and other rewards in favor of individuals employed in certain types of work, an additional fare of insurance premiums for compulsory pension insurance is applied.

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

Class of working conditions	Subclass of labor conditions	Additional insurance fee rate
Dangerous	4	8.0 percent
Harmful	3.4	7.0 percent
	3.3	6.0 percent
	3.2	4.0 percent
	3.1	2.0 percent
Permissible	2	0.0 percent
Optimal	1	0.0 percent.

Fixed amount of insurance premiums in 2019 (for themselves) for self-employed population not producing payments to individuals

From January 1, 2019 acts new order Payment of fixed payment of IP (for yourself). At the same time, the format of payment by an entrepreneur of insurance premiums depends on whether the entrepreneur is an employer. If IP does not use the work of workers, then the fixed amount of insurance premiums is applied.

In accordance with the legislation for 2019, IP pays:

• In the PFR - 26,545 rubles. + 1% from IP income Over 300,000 rubles. (cumulative payment is limited to a limit of 212 360 rubles.)
• In the FOMS - 5 840 rubles.

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

The amount of payment of IP and the timing of their payment in 2019

The procedure for payment of insurance premiums in a fixed amount in 2019 (for IP, "for itself")

The contributions of the IP, working without attracted personnel, are determined in accordance with the requirements of Art. 420 Tax Code. At the same time, low rates are not applied (only persons who pay remuneration to other physicals have benefits).

Thus, insurance premiums are paid as IP with hired employees, not so and the unnecessant. At the same time, the amount of contributions for itself does not depend on the availability of employees. IP - Pensioners also pay fixed contributions.

If the entrepreneur decided to terminate and respond from accounting in the tax authority, it is obliged to pay contributions within 15 days from the date of removal from the accounting. In this case, the amount of contributions will be adjusted in proportion to spent time in the calendar year.

Payment period of fixed contributions from

According to paragraph 2 of Art. 432 NK RF fixed amount Contributions must be paid before the expiration of the calendar year. That is, no later than December 31, 2019.

The amount of insurance premiums for IP in 2019 when income exceeds

If the calendar revenues of the entrepreneur will be more than 300 thousand rubles, then the premiums from the minimum wagon, he must pay contributions to the OPS in the amount of 1% of the income amount exceeded 300,000. At the same time, the maximum value of such contributions is limited. It cannot exceed the value: 8 x 26 545 rub. \u003d 212 360 rub.

Payment period 1% from IP income in FIU

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

Payments Recipient - tax authorityin which the IP is registered.

CBK B. payment document It should be indicated:

• 18210202140061110160 - for contributions to the OPS;
• 18210202103081013160 - for contributions to the OMS.

Calculation of insurance premiums Form of the document and deadlines

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

Terms of submission of calculation of insurance premiums

Payers, represent the calculation of insurance premiums in the tax authority:

no later than the 30th day of the month following the calculated (reporting) period, in the tax authority at the location of the organization (and her separate divisions), as well as at the place of residence of an individual who produce payments and other remuneration to individuals.

Quarterly:

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

Contribution reports submitted to the Federal Tax Service of Russia in 2019

Reporting deadlines in the FIU and FSS and the forms of reporting documents in 2019

Since 2017, the FNS of Russia has been transferred to the administration of insurance premiums. Wherein:

• PFR - is authorized to conduct personalized accounting of insured persons.
• FSS - carries out the payment of benefits and administers, reporting on injury.

Reporting to the Pension Fund in 2019

Insureders are obliged to submit information about insurance experience Insured persons for 2018 not later than March 1, 2019.

Reporting to the Social Insurance Fund

The FSS provides information on compulsory social insurance against industrial accidents and professional diseases (Form and format prepares FSS).

Reporting to the Fund of Mandatory Medical Insurance

Separate categories of insurers (by special forms) are reported.

Insurance rates for compulsory social insurance (OSS) from industrial accidents and occupational diseases

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

For 2019 and 2021, 32 insurance tariffs were preserved (from 0.2 to 8.5 percent), differentiated by types of economic activity, depending on the class of professional risk, as well as benefits for their payment.

Insurance rates on the OCC on industrial accidents and tradeables are determined as a percentage of accrued wages on all grounds (income) in accordance with the types of economic activities in professional risk classes.

The dimensions of insurance tariffs on the OCC from accidents and occupational diseases for 2019

Insurance rates for compulsory social insurance against industrial accidents and occupational diseases are determined as a percentage of payments and other remunerations that are accrued in favor of the insured within labor relationship and civil legal contracts are included in the database for accrualing insurance premiums for compulsory social insurance against industrial accidents and occupational diseases in accordance with Article 20 1 of the Federal Law of July 24, 1998 No. 125-FZ "On compulsory social insurance against accidents in production and occupational diseases "(Federal Law of July 24, 1998 No. 125-FZ).

CBK for social insurance contributions from accidents and occupational diseases in 2019

KBK	Name
393 1 02 02050 07 1000 160	Insurance premiums for compulsory social insurance against industrial accidents and occupational diseases (the amount of payment (recalculation, arrears and debt on the relevant payment, including on canceled)
393 1 02 02050 07 2100 160	Insurance premiums for compulsory social insurance against industrial accidents and occupational diseases (penalties on the relevant payment)
393 1 02 02050 07 2200 160	Insurance premiums for compulsory social insurance against industrial accidents and occupational diseases (interest on the appropriate payment)
393 1 02 02050 07 3000 160	Insurance premiums for compulsory social insurance against industrial accidents and occupational diseases (amount cash recovery (fines) according to the relevant payment according to the legislation of the Russian Federation)
393 1 02 02050 07 4000 160	Insurance contributions for compulsory social insurance against accidents and occupational diseases (other arrivals)
393 1 02 02050 07 5000 160	Insurance contributions for compulsory social insurance against accidents at the production and occupational diseases (the payment of interest accrued on the sums of the collapsed (paid) payments, as well as in violation of the timing of their return)

The procedure for confirmation of the main type of economic activity of the insured OSS from accidents and caregings

Annual confirmation of the main type of economic activity of insurers is necessary for the FSS to determine the risk class, depending on the activities of the Insured, in order to establish an insurance factor for insurance against accidents and tradeboles.

Annual confirmation of the main type of economic activity of policyholders - legal entities, as well as types of economic activities of the departments of the Insured, which are independent classification units, it is necessary to determine the social insurance fund of the Russian Federation of the professional risk of the type of economic activity, which corresponds to the main type of economic activity of the Insurer (Department of the Insured) , and corresponding to this class of size of the insurance tariff for compulsory social insurance against accidents at the production and occupational diseases.

The procedure for confirmation of the main type of economic activity of the insured for compulsory social insurance against accidents in the production and occupational diseases - legal entity, as well as types of economic activities of the Department of the Insured, who are independent classification units, approved by the Order of the Ministry of Health and Social Development of Russia of January 31, 2006 No. 55 (as amended by the Order of the Ministry of Health and Social Development of Russia of August 1, 2008 No. 376n, from June 22, 10/25/2011 No. 606n).

It should be noted that the main type of economic activity of the insurer - an individual, hiring persons to be mandatory social insurance against industrial accidents and occupational diseases must comply with the main type of activity specified in the Unified State Register of Individual Entrepreneurs (Jerip). At the same time, the annual confirmation of the main activity is not required by the insured.

In 2019, in order to confirm the main type of economic activity, the Insured - legal entities are submitted on time no later than April 15, 2019 in the Regional Office the following documents:

• application for confirmation of the main type of economic activity,
• certificate confirmation of the main type of economic activity,
• copy explanatory notes to accounting balance For 2017.

IN specified documents Codes and their decoding by types of economic activity must comply with the new OKVED 2, information about new codes does a legal entity receives in the federal tax service.

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

Registration of legal entities on the portal of state and municipal services is free.

Indexation benefits for 2018 for citizens having children

From February 1, 2018 indexing coefficient for payments, benefits and compensation special categories beneficiaries set in size 1,025 .

The coefficient is applied to public benefits to citizens who have children.

The following benefits increased by 2.5%:

• up to 628.47 rubles. - when registering in early deadlines pregnancy
• up to 16 759,09 rub. - At the birth of a child.

Indexed and mimic size monthly benefit for child care:

• 3 142,33 rub. - on the first child (a new minimum for those who have been given to leave for child care before January 1, 2018),
• 6 284.65 rub. - On the second child (for everyone).

Resolution of the Government of the Russian Federation of January 26, 2018 N 74 "On approval of the indexing coefficient of payments, benefits and compensation in 2018".

Organizations that have employees are required to pay contributions for insurance against injury injuries in the social treatment. This type of insurance regulates Law No. 125-FZ of 24.07.98 (hereinafter - the law).

Contributions to trauma are mandatory regular payments calculated at a certain rate, taking into account possible discounts or allowances, which employers (insurers) must be transferred to the FSS (insurer) (Article 3 of the Law).

The policyholders include all Russian legal entities, foreign companiesworking in the Russian Federation and individuals using the work of hired citizens in the process of activity subject to this type of insurance.

Insurance contributions for injuries in 2019 are still in submission of the FSS. Benefits and rates were not corrected. In connection with the transfer of part of the PCS authority to the tax authorities, the reporting form has changed.

What it is

The object and the base of injury contributions are determined in accordance with Art. 20.1 of the Law. The object of taxing contributions to injuries are payments taxable by contributions, which the insured accrues to workers who workers in his labor and civil law agreements. Remuneration, from which contributions to injuries are not held, are given in Art. 20.2 of the law.

To them, in particular, belong:

• state-owned (for unemployment, from the FSS and others);
• payments to reduce or when liquidating the company;
• mature in connection with emergency situations;
• compensation for work in severe and hazardous conditions;
• payment for advanced training.

The base includes payments in physical terms, they are recorded at their cost at the date of issue determined on the basis of the price specified in the contract. This includes the amounts of VAT and excise taxes, if the goods (work, service) provide them.

Part of injury contributions The insurers are entitled to prevent injuries and caregings. This share is determined as the difference between contributions for last year and the amount of manuals on NA and PZ from FSS for the same period. It may not exceed 20% of the difference received.

What has changed from January 1

In 2019, significant changes occurred regarding insurance premiums. Some of their types are transmitted under the control of the IFNS. At the same time, an urgent question arose: where to pay charges for injuries? Contributions from injuries at production and professional diseases still oversee FSS, respectively, and is a recipient of funds.

The following factors affect the amount of payment for injuries:

• scope of the insured;
• the existence of benefits in this kind contributions;
• existing rates on injuries.

From this year, social is endowed with a number of powers:

• control over the admission of amounts;
• calculation of the size of contributions to payment;
• the requirement from the insurers of explanations on contributions.

Law No. 125-FZ is complemented by several articles that regulate the accrual of penalties, providing deferred and recovery of arrears. The document introduced the necessary norms on the conduct of cameral audits and the design of their results.

The legislation is specified by the principle of calculating contributions to payment, periods are determined: settlement and reporting.

Since 2019, the company has the right to compensate for workwear and SIZ costs from injury contributions. This innovation is valid only for Russian-made goods. Export costs are not funded.

"On approval of the classification of species of economic
Professional risk classes activities

in percentage of accrued wages on all reasons (income) of the insured, and in appropriate cases - to the amount of remuneration on the civil-legal contract

To establish that in 2016, insurance premiums are paid by the insured in the manner and at the tariffs, which are established by the Federal Law of December 22, 2005 N 179-FZ "On Insurance Tariffs for compulsory social insurance against industrial accidents and occupational diseases for 2006."

Accident Insurance Contributions

Insurance rates for compulsory social insurance against industrial accidents and occupational diseases are determined as a percentage of payments and other remunerations that are accrued in favor of the insured within the framework of labor relations and civil law agreements and are included in the database for accrualing insurance premiums for compulsory social insurance. From accidents at the production and occupational diseases in accordance with the Federal Law of July 24, 1998 N125-FZ "On compulsory social insurance against accidents in production and occupational diseases."

To establish that in 2016, insurance premiums for compulsory social insurance against industrial accidents and occupational diseases are paid in the amount of 60 percent of the sizes of insurance rates established by Article 1 of this Federal Law, individual entrepreneurs in terms of accrued on all reasons, regardless of the sources of payment of payments in Monetary and (or) natural forms (including appropriate cases of remuneration on civil-legal contracts) employees who are disabled I, II or III of the Group.

THE FEDERAL LAW
from 01.12.14 N 401-FZ

About insurance facilities
For compulsory social insurance against unfortunate
Cases of production and occupational diseases
For 2015 and the planning period 2016 and 2017

Article 1.

To establish that in 2015 and in the planning period of 2016 and 2017, insurance premiums for compulsory social insurance against industrial accidents and occupational diseases are paid by the insured in order and on tariffs, which are established by the Federal Law of December 22, 2005 N 179-FZ " On insurance fares for compulsory social insurance against industrial accidents and occupational diseases for 2006. " Insurance rates for compulsory social insurance against industrial accidents and occupational diseases are determined as a percentage of payments and other remunerations that are accrued in favor of the insured within the framework of labor relations and civil law agreements and are included in the database for accrualing insurance premiums for compulsory social insurance. From accidents at the production and occupational diseases in accordance with the Federal Law of July 24, 1998 N 125-FZ "On compulsory social insurance against accidents at the production and occupational diseases".

Article 2.

To establish that in 2015 and in the planning period 2016 and 2017, insurance premiums for compulsory social insurance against industrial accidents and occupational diseases are paid in the amount of 60 percent of the amount of insurance tariffs established by Article 1 of this Federal Law, individual entrepreneurs in terms of accrued All reasons regardless of sources of funding for payments in monetary and (or) natural forms (including in appropriate cases of remuneration on civil-legal contracts) employees who are disabled I, II or group III.

Article 3.

The president
Russian Federation
V.Putin

THE FEDERAL LAW
from 02.12.13 N 323-FZ

About insurance facilities
For compulsory social insurance against unfortunate
Cases of production and occupational diseases
For 2014 and the planning period 2015 and 2016

Article 1.

To establish that in 2014 and in the planning period 2015 and 2016, insurance premiums for compulsory social insurance against industrial accidents and occupational diseases are paid by the insured in order and on tariffs, which are established by the Federal Law of December 22, 2005 N 179-FZ " On insurance fares for compulsory social insurance against industrial accidents and occupational diseases for 2006. " Insurance rates for compulsory social insurance against industrial accidents and occupational diseases are determined as a percentage of payments and other remunerations that are accrued in favor of the insured within the framework of labor relations and civil law agreements and are included in the database for accrualing insurance premiums for compulsory social insurance. From accidents at the production and occupational diseases in accordance with the Federal Law of July 24, 1998 N 125-FZ "On compulsory social insurance against accidents at the production and occupational diseases".

Article 2.

Establish that in 2014 and in the planning period of 2015 and 2016, insurance premiums for compulsory social insurance against industrial accidents and occupational diseases are paid in the amount of 60 percent of the amount of insurance tariffs established by Article 1 of this Federal Law, individual entrepreneurs in terms of accrued All reasons regardless of sources of funding for payments in monetary and (or) natural forms (including in appropriate cases of remuneration on civil-legal contracts) employees who are disabled I, II or group III.

Article 3.

The president
Russian Federation
V.Putin

THE RUSSIAN FEDERATION

THE FEDERAL LAW
from 03.12.2012 N 228-ФЗ

About insurance facilities
For compulsory social insurance against unfortunate
Cases of production and occupational diseases
For 2013 and the planning period of 2014 and 2015

Article 1.

To establish that in 2013 and in the planning period of 2014 and 2015, insurance premiums for compulsory social insurance against industrial accidents and occupational diseases are paid by the Insured in the manner and at the tariffs, which are established by the Federal Exposteen of December 22, 2005 N 179-FZ " Insurance fares for compulsory social insurance against industrial accidents and occupational diseases for 2006. " Insurance rates for compulsory social insurance against industrial accidents and occupational diseases are determined as a percentage of payments and other remunerations that are accrued in favor of the insured within the framework of labor relations and civil law agreements and are included in the database for accrualing insurance premiums for compulsory social insurance. From accidents at the production and occupational diseases in accordance with the Federal Law of July 24, 1998 N 125-FZ "On compulsory social insurance against accidents at the production and occupational diseases".

Article 2.

To establish that in 2013 and in the planning period 2014 and 2015, insurance premiums for compulsory social insurance against industrial accidents and occupational diseases are paid in the amount of 60 percent of the amount of insurance tariffs established by Article 1 of this Federal Law, individual entrepreneurs in terms of accrued All reasons regardless of sources of funding for payments in monetary and (or) natural forms (including in appropriate cases of remuneration on civil-legal contracts) employees who are disabled I, II or group III.

Article 3.

The president
Russian Federation
V.Putin

THE RUSSIAN FEDERATION

THE FEDERAL LAW
from 30.11.2011 N 356-FZ

About insurance facilities
For compulsory social insurance against unfortunate
Cases of production and occupational diseases
For 2012 and the planning period 2013 and 2014

Article 1.

To establish that in 2012 and in the planning period of 2013 and 2014, insurance premiums for compulsory social insurance against industrial accidents and occupational diseases are paid by the insured in the manner and on tariffs, which are established by the Federal Law of December 22, 2005 N 179-FZ " On insurance fares for compulsory social insurance against industrial accidents and occupational diseases for 2006. " Insurance rates for compulsory social insurance against industrial accidents and occupational diseases are determined as a percentage of payments and other remunerations that are accrued in favor of the insured within the framework of labor relations and civil law agreements and are included in the database for accrualing insurance premiums for compulsory social insurance. From accidents at the production and occupational diseases in accordance with the Federal Law of July 24, 1998 N 125-FZ "On compulsory social insurance against accidents at the production and occupational diseases".

Article 2.

The president
Russian Federation
D.Medvedev

THE RUSSIAN FEDERATION

THE FEDERAL LAW
from 08.12.2010 N 331-FZ

About insurance facilities
For compulsory social insurance against unfortunate
Cases of production and occupational diseases
For 2011 and on the planning period 2012 and 2013

Article 1.

To establish that in 2011 and in the planning period 2012 and 2013, insurance premiums for compulsory social insurance against industrial accidents and occupational diseases are paid by the insured in the manner and on tariffs, which are established by the Federal Law of December 22, 2005 N 179-FZ " On insurance fares for compulsory social insurance against industrial accidents and occupational diseases for 2006. " Insurance rates for compulsory social insurance against industrial accidents and occupational diseases are determined as a percentage of payments and other remunerations that are accrued in favor of insured under labor contracts and civil legal treaties and are included in the base for accrualing insurance premiums for compulsory social insurance against accidents in production and occupational diseases in accordance with the Federal Law of July 24, 1998 N 125-FZ "On compulsory social insurance against accidents at the production and occupational diseases".

Article 2.

The president
Russian Federation
D.Medvedev

THE RUSSIAN FEDERATION

THE FEDERAL LAW
from 28.11.2009 N 297-FZ

About insurance facilities
For compulsory social insurance against unfortunate
Cases of production and occupational diseases
For 2010 and on the planning period 2011 and 2012

Article 1.

To establish that in 2010 and in the planning period of 2011 and 2012, insurance premiums for compulsory social insurance against industrial accidents and occupational diseases are paid by the insured in order and on tariffs, which are established by the Federal Law of December 22, 2005 N 179-FZ " On insurance fares for compulsory social insurance against industrial accidents and occupational diseases for 2006. "

Article 2.

The president
Russian Federation
D.Medvedev

THE RUSSIAN FEDERATION

THE FEDERAL LAW
from 25.11.2008 N 217-FZ

About insurance facilities
For compulsory social insurance against unfortunate
Cases of production and occupational diseases
For 2009 and on the planning period 2010 and 2011

Article 1.

To establish that in 2009 and in the planning period of 2010 and 2011, insurance premiums for compulsory social insurance against industrial accidents and occupational diseases are paid by the insured in order and on tariffs, which are established by the Federal Law of December 22, 2005 N 179-FZ " On insurance fares for compulsory social insurance against industrial accidents and occupational diseases for 2006. "

Article 2.

The president
Russian Federation
D.Medvedev

We define the tariff for payments in the social

Current rates of insurance premiums for injuries on OKVED are determined not only on the main activity of the company. Also on interest rate The scope of activities affects the availability of benefits that approved legislators for this sphere, as well as approved interest rates.

All rates are classified according to the degree of professional risks, their values \u200b\u200bvary from 0.2 to 8%. The risk class is easy to determine. How many percent to pay in the FSS on injuries in 2018: all matches according to the type of activity are regulated in separate law 22.12.2005 No. 179-FZ.

The main activity must be confirmed annually in the Social Insurance Fund. To do this, until April 15, it is necessary to send a special statement to the FSS.

How to determine the size of the FSS insurance fare in 2018

Read about it in a separate article "How to confirm the main type of activity in the FSS".

Why do you need confirmation? If you do not provide a statement in a timely manner, then representatives of the Socialist Republic will allocate the most "risky" company from all types of activity, that is, with the highest insurance facility. Consequently, the company will overpay a whole year, it will be almost impossible to change the bid. Such norms are fixed in Resolution No. 551 of 06/17/2016.

When pay for injuries

Payment for insurance against NA and PPs is carried out monthly, and no later than the 15th day of the month following the reporting date. If the payable day falls on the weekend, the transfer rule is triggered - on the first working day after a holiday or output. This rule is enshrined in paragraph 3 of Art. 431 Tax Code of the Russian Federation, paragraph 4 of Art. 22 of Law No. 125-FZ. However, representatives of the Foundation are not recommended to postpone pay for the last day.

Insurance contributions to injuries in 2018 pays to the social insurance fund, unlike other contributions. Recall that insurance provision for OPS, OMS and in this should be transferred to the tax inspectorate.

If you make an error in payment orderThe FSS workers will infiltrate the penalty and accrue fines, penalties. To avoid annoying troubles, read the rules for making payments in the article "How to pay insurance premiums of a budget organization."

Budget classification code in the payment

Most mistakes and blots, which are reasons of penalties, lie in the code budget classification Payment. The current CBK on injuries in 2018 for employees:

• to list the basic payment of contributions, use 393 1 02 02050 07 1000 160;
• KBK on injury penalties in 2018 - 393 1 02 02050 07 2100 160;
• if the FSS accrued a penalty - 393 1 02 02050 07 3000 160.

Recall that the correctness of the calculation of the payment and the completeness of the transfer of funds to the budget all insurers must confirm quarterly. For this, a special form of reporting has been developed. About how to make a report to the FSS correctly, we told in a special material "Fill the form of 4-FSS".

Insurance contributions for injuries in 2018

Just as in 2017, in 2018, SV on injuries are transferred to the territorial Fund of Social Insurance.

FSS Rate from Accidents in 2018

The accrual and payment regulations are reflected in 125-ФЗ dated 07.24.1998.

Calculate and pay insurance deductions At the injury to employers or IP, who have employed employees. According to paragraph 1 of Art. 20.1 125-FZ, the base for calculation and accrual is defined as the amount of payments listed by the organization to its employees. Payments not subject to CC (Art. 20.2 125-FZ):

• state benefits;
• compensation;
• material assistance and so on.

Based on paragraph 9 of Art. 22.1 125-FZ, size insurance premiums that need to be listed in extrabudgetary fund, is calculated monthly as a calculated taxable base, taken by a growing result from the beginning of the year, taking into account the reporting period. Next, the obtained value is indexed taking into account the tariff established for the organization-policyholder. In order to determine the sum of the SV on the National Assembly and the PZ, which the institution must pay in the FSS, it is necessary from the obtained tariff value calculated for the period of work since the beginning of the year, to subtract monthly amounts accrued in previous reporting period.

The tariffs operating in 2018 were established 179-ФЗ dated December 22, 2005 and are similar to 2017. The rate is determined based on the class of professional risk (Article 1 179-FZ), and the classification is established for the establishment on the basis of the type of its economic economic activity (order of Mintrud No. 81n dated December 30, 2016).

The transfer of contributions to the regional FSS should be made monthly, no later than the 15th day of the month following the reporting. If the required date falls on the weekend and a holiday, then the payment must be made in advance - on the last working day before the 15th day. The CBC for paying bonds to FSS in 2018 will be the following:

• 393 1 02 02050 07 1000 160 - the main monthly payment;
• 393 1 02 02050 07 2100 160 - Pen;
• 393 1 02 02050 07 3000 160 - Fine.

Benefits for insurance premiums on the National Assembly and PZ

For some FSS agencies can establish a special preferential rate. The decrease decision can be made on the basis of the analysis of the following criteria:

• the number of insurance claims at the rate of 1000 workers;
• the number of insured cases with death;
• results of special production conditions;
• the results of medical examinations conducted;
• the total amount of funds spent on the payment of insurance for injuries.

The analysis is carried out for preceding the benefits of the three years of the employer's activities. The maximum amount of the decline in the tariff can reach 40% of the tariff value established for the establishment of the tariff (clause 1 of Article 22 125-FZ).

Objective discount can be obtained by organizations that are officially registered and conduct their financial and economic activities throughout the minimum of three years, as well as institutions that pay insurance without delays and disruptions and which do not have debts on contributions at the time of application.

If organizations have been fixed insurance cases With fatal outcome, there will be no benefits.

Application for discount on injury contributions

In order to get a discount, the accountant must be filled out and submit to the territorial body of the FSS application for a discount in paper or electronic format.

Chapter 19. Payment of Contributions for Mandatory Insurance against Accidents

Contributions for insurance against industrial accidents and tradeboles must pay all organizations individual entrepreneurs, individualswho concluded employment contracts with citizens. This follows Art. 5 of the Federal Law of July 24, 1998 No. 125-FZ "On compulsory social insurance against accidents at the production and occupational diseases". Contributions need to be accrued and for payments for civil-legal contracts, but only if it is directly indicated in them.

Accident in production, according to Art. 3 of the Federal Law No. 125-FZ is understood as an event, as a result of which:

- the insured worker received injury or other damage to health in the fulfillment of their responsibilities for the employment contract (or in otherwise listed cases) both on the territory of the employer and abroad, while following the place of work and return from work on transport provided by the employer;

- There was a temporary or persistent loss of professional working capacity of an employee or his death, or the need to transfer the insured worker to another job.

Accidents include injury (including the resulting body damage to another person), acute poisoning, heat blow, burn, frostbite, drowning, electric shock, lightning, radiation, as well as insect bites and reptiles, injuries Animal applied, damage resulting from explosions, accidents, destruction of buildings, structures, structures, natural disasters and other emergencies.

A professional illness is a chronic or acute disease of the insured worker, which arose as a result of the impact on it of a harmful production factor (aggregate of factors) and caused the temporary or resistant loss of employee performance. The degree of loss of professional working capacity is expressed as a percentage.

Contributions for compulsory accident insurance are charged on the amount of wages (income) of workers (including freelance, seasonal, temporary, performing work on part-time) and persons involved in labor, and as appropriate - for experts on civil legal contracts. This is indicated in paragraph 3 of the rules of accruals, accounting and spending funds for the implementation of compulsory social insurance against industrial accidents and occupational diseases (approved. Decree of the Government of the Russian Federation of March 2, 2000 No. 184).

Insurance contributions are not charged for a number of payments named in the list approved by the Decree of the Government of the Russian Federation of July 7, 1999 No. 765. These include public benefits, financial compensation For unused vacation, dividends, etc.

Insurance contributions are paid on tariffs, which are established depending on the class of professional risk. Professional risk - This is the likelihood of damage (loss) of health or the death of the insured employee, associated with the fulfillment of their responsibilities for the employment contract (contract).

And the class of professional risk is the level of industrial injuries, professional incidence and insurance costs, which has developed in industries (sub-sectors) of the economy. Each class provides its tariff.

The classification of types of economic activity in class risk classes is approved by the Order of the Ministry of Health and Social Development of Russia of January 10, 2006 No. 8.

The names of the industries used in this classification correspond to All-Russian Classifier species of economic activity (OKVED). For example, if the organization is engaged in publishing books, it is assigned to the code 22.11. And according to the order, it refers to the first class of professional risk.

For 2006 insurance rates In accordance with the types of economic activities in professional risk classes, established by Federal Law of December 22, 2005 No. 179-FZ:

I grade professional risk 0.2

Professional risk class II 0.3

III class professional risk 0.4

IV Class Professional Risk 0.5

V Professional Risk Class 0.6

VI class professional risk 0.7

VII Professional Risk Class 0.8

VIII Class of Professional Risk 0.9

IX Professional Risk Class 1.0

X Professional risk class 1.1

XI class professional risk 1.2

XII class professional risk 1.3

XIII Professional Risk Class 1.4

XIV class professional risk 1.5

XV Professional Risk Class 1.7

XVI class of professional risk 1.9

XVII class professional risk 2.1

XVIII Professional Risk Class 2.3

XIX class professional risk 2.5

XX Professional Risk Class 2.8

XXI Professional Risk Class 3.1

XXII Professional Risk Class 3.4

XXIII Class of Professional Risk 3.7

XXIV Professional Risk Class 4.1

XXV Professional Risk Class 4.5

XXVI Professional Risk Class 5.0

XXVII Professional Risk Class 5.5

XXVIII Professional Risk Class 6.1

XXIX professional risk class 6.7

XXX Professional Risk Class 7.4

XXXI Professional Risk Class 8.1

XXXII Professional Risk Class 8.5

If the organization is engaged in some kind of business, then everything is clear: knowing the code in OKVED, you can easily determine to which class of professional risk it applies. It is more difficult for the situation when the organization has several types of activities, and more often it happens. And it is possible that for each of them there is a class of professional risk. What is the tariff to use, accruem contributions? In this case, the contributions must be paid by the tariff, which is established for the main activity. This is stated in the rules for attributing types of economic activity to the class of professional risk, approved by the Decree of the Government of the Russian Federation of December 1, 2005 No. 713. "On approval of the Rules for the Relevance of Economic Activities for Professional Risk Class"

They are considered to be the type of activity from which the largest income in the previous year was received. At the same time, revenue from each type of product (works, services) is taken without VAT.

Example 1. The organization has three types of activity: a hairdresser (code for OKVED - 93.02), cafe (OKVED code - 55.30), repair of motorcycles (OKVED code - 50.40.4). In 2005, the organization issued for the repair of motorcycles - 300,000 rubles, the cafe brought 1,200,000 rubles, and the income of the hairdresser amounted to 1,700,000 rubles.

Those. All revenue is:

300 000 rub. + 1 200 000 rub. + 1 700 000 rub. \u003d 3 200 000 rubles.

In the total amount of revenue, the share of income from each of the activities will be like this:

- 9.38 percent (300,000 rubles: 3,200,000 rubles. X 100%) - repair of motorcycles;

- 37.5 percent (1,200,000 rubles: 3 200 000 rubles. X 100%) - cafe;

- 53.12 percent (1,700,000 rubles: 3 200 000 rub. X 100%) - hairdresser.

Those. The largest income of the company receives from the hairdresser.

The rate of contributions to the FSS NA and PZ in 2018 on OKVED

Consequently, the main activity of the organization is to provide this type of service. This type of activity is assigned I class of professional risk. And the tariff is 0.2.

Every year before April 15, organizations must be confirmed in the FSS Department of the Russian Federation. This is necessary in order to determine which rates pay insurance premiums from accidents next year. So far, the organization will not receive a notice of the class of risk from the Sottha, it must pay contributions based on the type of activity that confirmed in the previous year. This is stated in paragraph 11 of the procedure for confirmation of the main type of economic activity of the insured for compulsory social insurance against accidents at the production and occupational diseases - a legal entity, as well as types of economic activities of the Department of the Insured, which are independent classification units. He approved by the Order of the Ministry of Health and Social Development of Russia of January 31, 2006 No. 55.

In the case when the insured, confirming its type of activity in the regional department of the FSS of the Russian Federation, another class will be assigned, the contributions will be needed to be counted. If, with the organization, the organization will be omitted, the penalties will not have to pay. After all, the company acted according to all the rules.

If the firm does not confirm the type of activity, the fund will appropriate a professional risk class on its own. At the same time, the employees of the FSS of the Russian Federation will choose from the activities of the activity that is assigned maximum rate Accident Contributions. Therefore, it is better to independently confirm your type of activity.

In accounting, contributions for compulsory insurance against accidents reflect on subaccount "Calculations on compulsory accident insurance", which is discovering 69 "Social insurance and provisional settlements".

Debit 20 (08, 23 ...) Credit 69 subaccount "Calculations on compulsory insurance against accidents" - accrued contributions for compulsory social insurance against accidents.

Insurance payments are taken into account when calculating income tax on the basis of PP. 45 p. 1 Art. 264 Tax Code of the Russian Federation, i.e. Reduce taxable income of the organization. WHERE said that contributions for compulsory accident insurance are included in other expenses related to production and implementation.

Example. The organization is engaged in auditing. In March 2006, she accrued its employees who work on labor contracts, a salary of 1,500,000 rubles.

In addition, monthly premiums were paid - 160,000 rubles. Also this month the organization issued compensation for unused vacation - 7300 rubles. In the accounting of the company, the following entry was made:

Debit 20.

Credit 70.

- 1 667 300 rubles. (1,500,000 + 160,000 + 7300) - salary, awards, and compensation for unused vacation are calculated.

The organization is assigned to the I class of professional risk.

Consequently, insurance premiums for social insurance against industrial accidents and occupational diseases This organization should pay in the amount of 0.2 percent. For the amount of compensation for unused vacation, insurance premiums are not charged.

Firm will pay contributions from 1,660,000 rubles. (1 500 000 + 160,000). And reflects in accounting by the following entries:

Debit 20.

Credit 69 subaccount "Calculations on compulsory insurance against accidents"

- 3320 rubles. (1 660 000 rubles. X 0.2%) - the contribution to compulsory insurance against accidents is charged.

For the entire amount of compulsory insurance against industrial and occupational accidents (3320 rubles), an organization can reduce its taxable income.

However, in this case, the question of paying contributions to compulsory insurance against industrial accidents remains unresolved. hospital sheets Employer for the first two days of disability.

Let's give an explanation. Insurance contributions for compulsory insurance against industrial accidents are not charged on temporary disability benefits paid in accordance with the legislation. Insureders are obliged to pay insurance compensation, incl. And at the expense own funds. Payment of benefits by the employer for the first two days of disability is made on the basis of Art. 8 of the Federal Law of December 29, 2004 No. 202-FZ "On the Budget of the Social Insurance Fund for 2005" and is not wages Insured, therefore, contributions for insurance against accidents on it are not accrued.

Details 06.27.2016 09:19

From 01/01/2017, the amendment will come into force in the rules for attributing types of economic activity to the class of professional risk

(http://base.consultant.ru/cons/cgi/online.cgi?req\u003ddoc&base\u003dlaw&n\u003d144081) In terms of the procedure for establishing a tariff of contributions "on injury" by those employers who have not confirmed their main activity on time .

Contributions to the FSS "on injuries": indicating OKVED codes in the incorporation you have to be careful

From 01/01/2017, the amendment will come into force in the rules for attributing the types of economic activity to the class of professional risk (http://base.consultantant.ru/cons/cgi/online.cgi?req\u003ddoc&base\u003dlaw&n\u003d144081) Establishing the tariff of contributions "on injury" by those employers who have not confirmed their main activity on time.

Such employers will establish a fare on contributions based on the type of activity that has the highest class of professional risk from those activities that are reflected in relation to this employer to the register.

That is, it will not matter whether the employer actually leads this activity or not. The main thing is that the OKVED code is in the register.