Insurance premiums are mandatory payments that the company lists to a special account monthly. it financial compensation In defense of the interests of the employee injured in production. No matter what payments are regular and entered each employee individually, cash Pay after the occurrence of the insured event.
In the FSS tariffs in 2017 from accidents remain the same as in the previous one, but the administration itself has undergone some changes. Next, we'll figure it out with the features of the accrual of insurance premiums!
Who acts as a payer?
Personal entities (enterprises of all forms of ownership) are advocated by payers of contributions for injuries. individual entrepreneurs For their employees. Accrued for the amount.
For employees with whom the contract of GPH, where the insurance conditions are not spelled out, the employer does not owe funds.
To the list of payments does not apply:
- one-time material aid;
- payments of hospital sheets;
- weekend benefits;
- amounts that are paid with damage caused by production;
- some other payments are determined by law.
In detail about the amounts of payments that are not charged on injuries, you can find out by reading FZ No. 125.
Injurious deductions are made on such types of revenues:
- the salary;
- premium;
- compensation for vacation;
- dumping.
For targeted state payments, expenses for the advanced training of personnel, payments in the liquidation of the enterprise deductions are not produced.
FSS Tariffs 2017 from Accidents
In order for the entrepreneur to find out which rate on injuries he needs to make, you need to know the main type of activity of the organization. There are 32 classes in total, which include a list of species grouped according to classes. professional risk. For each assigned an individual OKVED code.
From 01/01/2017 there is an order number 851n. It defines the new classification rules. The activity is confirmed annually. In order for the FSS authorities to appoint a tariff for which injuries will be calculated, it is necessary to send confirm documents until April 15 of this year:
- certificate of approved form;
- confirming statement;
- deciphering balance for enterprises for previous period. IP are not required to provide reporting.
Application and reference form can be viewed in applications to order No. 55 of the Ministry of Health and Social Development.
In the FSS rates 2017 from accidents range from 0.2 to 8.5.
If the taxpayer does not provide documents, then the FSS will independently assign the class of professional risk, while choosing the greatest rate - 8.5. Therefore, documents must be submitted on time, because challenge the tariff, according to the new rules acting from this year, it will be impossible.
Method of calculation
Insurance contributions from an accident in 2017 are calculated by an accountant monthly by multiplying the base on the tariff rate contribution.
The deposit base is the amount of money that worker received for the reporting month. Here can not only come wagebut also others cash rewardsdiscussed above. It is calculated as the difference between the payments under the employment contract and not taxable contributions.
Example. The red beam enterprise is engaged in mining cobalt ore - 07.29.22. This is a 32 class risk. For this group, a tariff 8.5 was assigned, since this is a dangerous type of activity, injuries received at work may have serious consequences that make up large financial spending. Employee Salaries Fund in March 2017 - 2.4 million RUB. Individual workers were paid material assistance in the amount of 17 thousand rubles. Based on this:
- base of payment \u003d 2400000-17000 \u003d 2383000 rub.;
- the amount of deductions \u003d 2383000 * 8.5% \u003d 202555 rubles.
The amount received is deducted by the company to a special account in the FSS.
Preferential bets
In 2017, continue to act reduced rates For some activities:
- enterprises that belong to the category of preferential - charity, construction, education, health care, etc., if they receive income in the amount of no more than 79 million rubles;
- pharmaceutical pharmacies;
- enterprise that leads financial activities in certain law of free economic zones;
- IT companies;
Most of the powers from 01.01.2017 moved from FSS to the NA. It controls the regularity of deductions by persons leading business activities, debt collection, reporting tests.
Main changes:
- reports are surreated for the first quarter, half a year and 9 months. Contain only calculation algorithm;
- per estimated period Calendar year is taken;
- the forms of some documents have suffered changes: forms of forms №22-24 began to operate;
- the deadlines for submitting reports to organs have been shifted.
No tariffs, categories of beneficiaries, payers have not changed at all.
Insurance against industrial accidents in 2017 in the Russian Federation is mandatory. It protects the employee and can be paid in the form of a manual in connection with the temporary disability, disposable or monthly insurance payment, additional payment for treatment, rehabilitation. The manual may not be greater than the sum of four monthly insurance payments.
Such a type of payments is appointed by an employee after a medical examination, if it is partially or fully temporarily lost the ability to work. In the event of a deadly outcome, the right to such funds has the nearest relative (husband / wife, children). The amount is fixed, disposable, is 1 million rubles.
Monthly payments can be indexed. The procedure determines the Government of the Russian Federation. Maximum dimensions Such sums in 2017 - 72290.4 rubles, one-time - 94 018 rubles.
Tariffs of insurance premiums and the calculation technique in 2017 has not changed. The main thing is to submit reporting on time and confirm the type of activity.
Calculations from the FSS - the procedure for calculating and paying contributions to this fund is an urgent topic not only for employers, employees, but also for individualsenjoying the work of other physicists for the fee. On how to correctly calculate and pay insurance premiums in social, we will tell in this article.
Who should pay insurance premiums in FSS with salaries and other payments
There are two types of payments in FSS, regulated by different laws:
- "On compulsory social insurance in case of temporary disability and due to motherhood" dated December 29, 2006 No. 255-FZ;
- "On compulsory social insurance against accidents at the production and occupational diseases" of 24.07.1998 No. 125-FZ.
In addition, insurance in extrabudgetary funds is regulated general law dated 07/24/2009 No. 212-FZ (it will loss from 01/01/2017).
About who is the insured and payer of insurance premiums in the FSS, says in Art. 2.1 of Law No. 255-FZ and Art. 3 of Law No. 125-FZ. The main promise of these articles is that if anyone hires a person to be mandatory social insurance, it automatically becomes an insured, obliged to charge and pay contributions to the FSS. Insurers can be:
- any legal entities including foreign organizationsworking on the territory of the Russian Federation;
- physics that are not IP.
Now we'll figure it out who in obligatory Must be insured to FSS. This is set out in Art. 2 of Law No. 255-FZ and Art. 5 of Law No. 125-FZ. The table below indicates who is specifically subject to insurance:
- from citizens of the Russian Federation;
- foreigners and stateless persons living in the Russian Federation all the time or not always;
- aliens and stateless persons in the Russian Federation temporarily.
|
Working faces |
Insurance of this (Art. 2 of Law No. 255-FZ) |
NA and PZ insurance (Art. 5 of Law No. 125-FZ) |
|
Faces working in accordance with the employment contract |
||
|
Persons devoid of liberty and busy in labor for fee |
||
|
Yes, if written in the contract |
||
|
Lawyers, IP, members peasant farms, individuals who are not IP |
No, but may insure voluntarily |
- state civil and municipal employees;
- persons who replace the state allegations of the Russian Federation, the state ownership of the subject of the Russian Federation, as well as municipal state allegations, replaced on an ongoing basis;
- members of the production cooperative who personally participate in its activities;
- clergy.
How to calculate contributions to the FSS for Insurance and Insurance against Accidents (example)
The basis for the accrual of contributions is the payments by the employer to their insured employee in accordance with the employment contract or, in some cases, treaty of GPC (Art. 8 of Law No. 212-FZ and Art. 20.1 of Law No. 125-FZ). At the same time, Art. 9 of Law No. 212-FZ and Art. 20.2 of Law No. 125-FZ provide a list of payments that should not be taken into account when calculating the basis for social support.
The limit for accrual of payments in the FSS at this in 2016 is the amount of 718,000 rubles. By virtue of PP. 4-5 of the Law No. 212-FZ and the Decree of the Government of the Russian Federation of November 26, 2015 No. 1265. Above this amount, contributions are not charged for contributions to trauma there are no restrictions.
The contributions rate at the present in 2016 is 2.9% (Article 58.2 of Law No. 212-FZ). But there are also reduced tariffs for some insureders, you can find them in Art. 58 of Law No. 212-FZ. The contributions rates "on injuries" are painted in the law on tariffs for insurance against NSIPS of December 22, 2005 No. 179-FZ and vary in the range of 0.2-8.5%, to some organizations specified in Art. 2 of the Law No. 179-FZ gives a discount of 40%. As well as the insured can earn some discounts or, on the contrary, allowance for its results, given the assessment of labor protection (Art. 22 of Law No. 125-FZ).
Monthly payment is calculated as follows:
P (n) \u003d (b × T) - σp (1, 2 ... n - 1),
P (N) - Monthly mandatory payment per month n;
B - base from the beginning of the year the growing outcome until the end of the month for which the calculation is underway;
T - the percentage of insurance premiums;
Σp (1, 2 ... n - 1) - the amount of monthly payments for previous months.
Example
The monthly salary of the engineer Shippetnikova P. Yu. Equal to 123 700 rubles. From January to June, he worked without hospitals, vacations and business trips, receiving 123,700 rubles. monthly. Calculate contributions to the FSS, which should pay the employer for shipping ship in May and June. The organization refers to the 1st Class of Profit.
Check if the limit base was exceeded in May:
123 700 × 5 \u003d 618 500 rub.
No, not exceeded, so you will install a fee in case:
618 500 × 2.9% - 123 700 × 4 × 12.9% \u003d 3587.3 rubles.
NSIPS fee:
618 500 × 0.2% - 123 700 × 4 × 0.2% \u003d 247.4 rub.
In June base 123 700 × 6 \u003d 742 200 rubles., Which is more limit base 718 000 rub. Therefore, in the first half of the year, the contribution to this is counting from 718,000 rubles. Accrued to payment in June:
718 000 × 2.9% - 618 500 × 2.9% \u003d 2885.5 rubles.
NSIPS fee:
742 200 × 0.2% - 618 500 × 0.2% \u003d 247.4 rubles.
When to make payments and how to report to the FSS in 2016
Pay the calculated payment is needed no later than the 15th day of the next month (clause 5 of Article 15 of Law No. 212-FZ, paragraph 4 of Art. 22 of Law No. 125-FZ).
About what prepares for us the coming year regarding the calculations on insurance premiums - in the article.
Calculation of contributions and reporting for voluntary insured by
rules voluntary insurance In the FSS in case are considered in Art. 4.5 of Law No. 255-FZ. Annual amount Contributions are calculated on the basis of a minimum wage, operating at the beginning of the year, and rates of 2.9%. Thus, the formula for calculation:
N \u003d Mrot × T × 12,
P - the amount of contributions for the current year;
Marot - minimum size wages defined at the beginning of the year for which we consider contributions;
T - the percentage of social support.
This amount is listed to the Volunteer Fund should be until the end of the present year - until December 31.
RESULTS
Social support in FSS are charged for payments to workers who have labor Relations with the insured. They pay contributions not only to the organization, but also the saline, hiring workers. It is also necessary to remember limit values Bases, with the achievement of which contributions to the FSS you do not need to pay.
Many are interested in what will be insurance bet rates in 2017. TableIn our opinion, the most convenient form to reveal the whole picture on contributions to the near future.
Changes
It's no secret that contribution rates in state social funds are The second to the degree of significance after taxes with mandatory payments. The progress of the insurance premium is The magnitude that will inevitably fall on the shoulders of tenants - companies and businessmen.
We will remind about the main legislative advantage in this area: since 2017, the main part of the authority has passed to tax Service Russia. This is the control of the deduction on topical rates of insurance premiums, recovery of debts on them and receiving + report analysis.
These amendments are already present in regulatory base. So, from January 1, 2017, the Law on Insurance Contributions No. 212-ФЗ cannas in the fly, and in his place will stand new chapter 34 of the Tax Code.
| What remains the same | Reporting periods: first quarter, half year and 9 months |
| Settlement period - year | |
| Who is obliged to pay - firms, IP, lawyers, notaries and other private specialists | |
| Object - the same payments | |
| Dimensions reduced insurance fees | |
| Base for accrual of contributions - the rules are almost the same | |
| What will change | Reporting blanks, because to send will be in the tax authorities |
| Terms of delivery of reports | |
| More in detail are prescribed by the criteria that must be configured to be eligible for + is replenished with a list of such requirements. | |
| Moment of loss of right to reduced insurance fees: Now it is indicated that this is "rear" - since the beginning of the year |
Next, consider what will happen. Immediately note that in 2017. social taxes Betting Saved. For example, income tax (NDFL) remained at the same level. This suggests that the state does not want interest rates In terms of insurance premiums in 2017 year to put on a business.
Insupportments 2017: Rates, Table
Below in the table shows the rates on insurance premiums for 2017. The tariff rate (insurance rate) is Percentage of accrual of contributions.
Putting on contributions in 2017(see table)
| Where to | Why | Tariffs of insurance premiums, % |
| IN Pension Fund on ops | 22 | |
| Payments exceed the base limit | 10 | |
| To the Social Foundation for temporary disability and motherhood | Payments do not exceed the limit of the base | 2,9 |
| Payments exceed the base limit | Not necessary | |
| FFOMS: rate in 2017 year | – | 5,1 |
2017 year: reduced insurance fees
Hurry to please that minimum tariffs of insurance premiums in state extrabudgetary funds
Continue and in 2017. True, only the favorites will be able to count on them.
| Type of Insured and OKVED Activity Codes | Tariff for calculating insurance premiums | ||
| In Pens. Foundation,% | To the Social Foundation (except injuries),% | FFOMS: 2017 rate of the year, % | |
| "Simplifiers" with: 1) a preferential activity; 2) income from it - from 70% of the total volume; 3) Profit for the year - no more than 79 million rubles. (otherwise the loss of the right to the reduced tariff since the beginning of the year) Codes: 13 - 16, etc. | 20 | 0 | 0 |
| "Intelligencers": pharmacies and merchants with pharmalizia. The right to [reduced fares of insurance premiums] - only in the pharmaceutical direction. Codes: | 20 | 0 | 0 |
| IP on a patent against hired personnel (for some activities there are exceptions) Codes: | 20 | 0 | 0 |
| NGO on USN (except state structures) spheres: Social services of citizens; Codes: | 20 | 0 | 0 |
| Charitable organizations - "Simplishers" Codes: | 20 | 0 | 0 |
| IT-firm Codes: | 8 | 2 | 4 |
| AO, Ltd. and partnerships on the USN, which introduce the results of intellectual activity, the rights to which in budget and autonomous (including scientific) institutions Code: 72. | 8 | 2 | 4 |
| An agreement with the management authorities for special economic zones on: introduction of new technologies; Development of the tourist cluster. Codes: | 8 | 2 | 4 |
| Payments and remuneration of crews of ships registered in the Russian International Register (there are a number of exceptions) Code: 50. | 0 | 0 | 0 |
| There is the status of a participant in the project "Skolkovo" Code: 72.1 | 14 | 0 | 0 |
| There is a participant's status free economic zone in Crimea Codes: Anyone except 05, 06, 07, 08, 09.1, 71.12.3. | 6 | 1,5 | 0,1 |
| There is a resident status of an advanced development Codes: For each territory, the type of activity is established individually | 6 | 1,5 | 0,1 |
| There is a resident of the free port "Vladivostok" Codes: any other than that are prohibited (see the decision of the Supervisory Board of this free port). | 6 | 1,5 | 0,1 |
2017 year: accident Insurance Contribution rate
Finally, consider what will be in 2017 social deductions rate (FSS) by injury.
On our website table of rates of insurance premiums in 2017 In terms of PE at work and professional ailments.
Recall that the law obliges every year to prove the loyalty of the contribution rate on "injury", which was originally installed. Package of documents - a statement with a certificate of confirmation - you need to pass to the Social Foundation until April 15, in which you expect to apply accident Insurance Contribution rate.
Thus, to get a tariff for 2017 to send documents before April 15, 2017. Since this day falls on Saturday, the transfer rule is valid. So try to have time to confirm your "price for injury" until 04/17/2016 inclusive.
Note special attentionthat from January 1, 2017, the Government of the Russian Federation has adjusted the rules for assigning species economic activity to the class of professional risk. Its essence is this: if the company has not confirmed the main type of its activities, the social resources will automatically assign the highest risk class from those OKVED codes, which were declared in the State Registration to the EGRUL.
In fact, these changes have consolidated the practice that has already happened. Just now everything is absolutely officially. Meanwhile, earlier on this issue, many conflicts from the FSS reached the court. And the latter supported, mainly the company. Logic was based on the fact that it is impossible to arbitrarily put in the most rigid framework. But now the Foundation will not take into account only the types of activities that the company actually industrialed over the previous period.
CBC for FSS contributions for 2019 can be found in the order of the Ministry of Finance of Russia from No. 65n. It is worth remembering that contributions of the CBK FSS in case of temporary disability of 2019 and the CBC on injury differs.
CBK in FSS for legal entities for insurance premiums for temporary disability and motherhood in 2019
Contributions for compulsory social insurance for motherhood and illness pay almost all Jumble Employers. The exceptions are taxpayers who, for one or another grounds, apply reduced rates of insurance premiums. In this case, the rate for social support can decrease to zero.
It should be noted that social insolutions are paid not only legal entities, but also entrepreneurs who use hired labor. As well as those entrepreneurs who, according to their own, list contributions for compulsory social insurance for themselves. KBK in this case is the same as for legal entities.
CBK FSS 2019 for legal entities Next:
If the policyholder pays the arrears of periods until January 2017 on FSS contributions in 2019, the CBC is used as:
CBC in 2019 for disability and motherhood contributions: fines and penalties
CBK on compulsory compulsory social insurance 2019 to pay for payment on temporary disability and motherhood is insignificant from the CBC for the contributions themselves.
To pay the FSS CBC's penalties in 2019 this:
For FTS fines, the FSS contributions in 2019 looks like this:
CBK for contributions from accidents (NA and PZ)
Contributions for insurance against accidents and occupational diseases are listed in the territorial separation of the FSS, where the insured is registered. The CBC in 2019 is used for contributions from accidents:
|
CBK FSS from NA and PZ 2019 |
393 1 02 02050 07 1000 160 |
Recall, now in the social, it is necessary to report only on contributions about accidents and professional diseases. However, data on disability and motherhood insolutions, as well as payments on them, must be sent in its tax inspection.
Unlike the insolutions paid to the tax, debt over the periods until 2017, the CBC for the FSS from the National Assembly and PZ in 2019 for legal entities and entrepreneurs applies the same as for current payments.
CBC 2019 injury: penalties and fines
In case of being late with the payment of contributions to injuries, it will be needed to list the penalties for a separate CBC of 2019 for the mandatory social insurance From injury.
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.
