All business entities, for some exception, are obliged to calculate and pay insurance premiums to the Pension Fund of the Russian Federation (FIU), the Federal Fund of Mandatory medical insurance (FFOMS) and to the Fund social insurance (FSS).
This duty is established by the following regulatory legal acts:
- Federal Law No. 167-FZ "On compulsory pension insurance in Russian Federation»;
- Federal Law No. 326-FZ "On Compulsory Medical Insurance in the Russian Federation";
- Federal Law No. 125-FZ "On compulsory social insurance against industrial accidents";
- Federal Law No. 225-FZ "On compulsory social insurance in case of temporary disability and due to motherhood."
Employers are the main source of formation of fund budget. Contributions that they are charged and transferred from payments and remuneration to their employees - a guarantee of receipt of pensions, benefits, compensation for future and pensioners, employees who have been injured in production, mothers in maternity leave child care, payments sick leave etc.
In the pension, medical and social insurance system, the following concepts are distinguished: insurers, insured and insured persons.
Insurers Perform - PFR, FFOMs and FSS.
Insured - These are payers of insurance premiums - Employers: legal entities, individual entrepreneurs, individuals attracting employees and individuals who voluntarily pay for insurance premiums.
Insured faces :
Persons working under the employment contract, including managers of organizations that are the only participants (founders), members of organizations, owners of their property or under a civil law agreement.
The exception is the persons studying in educational institutions secondary professional, higher vocational education for full-time education and receiving payments for activities carried out in the student detachment for labor contracts or by civil legal contracts;
Self-employed population: individual entrepreneurs, notaries, lawyers engaged in private practice, not having employees.
Tariffs of insurance premiums
The calculation and payment of insurance premiums is governed by Federal Law No. 212-FZ "On insurance contributions to the Pension Fund of the Russian Federation, the Fund of Social Insurance, the Federal Fund for Compulsory Medical Insurance" and Federal Law No. 27-FZ "On Individual (Personified) accounting in the system of compulsory pension Insurance. "
The base for accrualing insurance contributions to the funds is the accrued wage before taxation, which includes all payments to their employees, with the exception of payments not subject to insurance premiums, for example:
State benefits (pensions, temporary disability benefits);
Compensation payments within the limits established by the legislation of the norms (compensation for harm caused by injury or other damage to health, free provision residential premisesPayment communal services or relevant money compensation, dismissal of workers, with the exception of compensation for unused vacation);
Amounts of one-time material assistance (due to a natural disaster, the death of a family member, at birth (adoption and / or adoption), but not more than 50,000 rubles for each child), etc.
A complete list of payments not subject to tax contributions is given in Article 9 Federal Law dated July 24, 2009 No. 212-FZ "On insurance contributions to the Pension Fund of the Russian Federation, the Fund of Social Insurance of the Russian Federation, the Federal Fund for Mandatory Medical Insurance."
The total amount of insurance premiums is 30% of the amount of all payments accrued to the insured persons, of which:
PFR - 22% (the maximum magnitude of payments taxable at this rate by the insurance premiums from 2015 is 711,000 rubles, if the payments exceed the specified value, then payments over the utmost values \u200b\u200bare taxed at a rate of 10%);
FFOMS - 5.1% (insurance premiums are charged to the entire amount of payments without taking into account the limit value);
FSS - 2.9% (the maximum amount of payments of taxable at this rate from 2015 is equal to 670,000 rubles, payments exceeding the limit value, are not subject to insurance premiums).
Reduced and additional tariffs.
Articles 58-58.3. Federal Law No. 212-FZ "On the Insurance Contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund, the Federal Fund for Mandatory Medical Insurance" reduced and additional fares for insurance premiums for individual categories of insurance premium payers in transitional period 2011 - 2027.
For example, for payers applying a simplified taxation system, single tax At the imputed income, the patent tax system until 2018 has been extended by a reduced fare of insurance premiums: 20% in PFR, 0% in FFOMS and FSS.
For insurers paying remuneration special categories citizens specified in paragraphs.2-18 of paragraph 1 of Article 27 of the Federal Law No. 173-FZ "On labor pensions In the Russian Federation, "since 2015, an additional rate of 6% is applied (previously 4%).
Fixed payment.
From January 1, 2014, the procedure for determining the fixed amount of pension contributions has changedand contributions to the Mandatory Medical Insurance Fund For entrepreneurs, lawyers, notaries and other persons engaged in private practices that do not use hired labor.
According to paragraph 1.1 of Article 14 of the Federal Law of July 24, 2009 No. 212-ФЗ, the amount of the insurance premium listed in the FIU by self-employed citizens is determined depending on the amount of income. The income border is set in the amount of 300,000 rubles.
If the income of the fee of contributions for the estimated period, which is one year does not exceed the specified amount, then the FIU needs to list the payment, the amount of which is calculated in accordance with paragraph 1 of Article 14 of the Federal Law of July 24, 2009 No. 212-FZ. In 2014, its size amounted to 17 328 rubles 48 kopecks.
If the income of the fee of contributions for the estimated period exceeded 300,000 rubles, then the FIU will need to list the above payment plus 1 percent of the amount of income exceeding 300,000 rubles. The maximum amount of payments at this rate in 2014 amounted to 138,627 rubles 84 kopecks.
According to paragraph 1.2 of Article 14 of the Federal Law of July 24, 2009 No. 212-ФЗ, the size of the insurance premium listed in the FFOMS is defined as a work minimum size wages installed at the beginning of the reporting year and insurance Tariff In FFOMS (since 2012, it is 5.1%) increased by 12 times. Those. For 2014 The size of a fixed insurance premium in the FFOMS amounted to: 5554 rubles (minimum wage) x5.1% x12 \u003d 3399 rubles.
Reporting in the FFR, FFOMS and FSS
Representation of reporting in FFR and FFOMSregulated by the Resolution of Board Pension Fund Of the Russian Federation of January 16, 2014 № 2P "On approval of the form of calculation on accrued and paid insurance premiums for compulsory pension insurance In the FFR and compulsory medical insurance in the FFOMS payers of insurance premiums that produce payments and other remuneration to individuals and the order of its fill. "
Since 2014 applied unified form Calculation of insurance premiums in the FFR and FFOMS, in which the sums of accrued and paid insurance premiums and data of individual personalized accounting for each insured person are indicated at the same time. This form is called RSV-1 of the FIU. The features of this form are:
Reflection of the amount of accrued insurance premiums without separation to the insurance and accumulative part of the labor pension;
Reflected the features of the accrual of insurance premiums on additional tariffs on the basis of assessing the working conditions and certification of jobs;
The inconsistencies between the submitted data on the accrual of insurance premiums and personal accounting data are excluded;
In individual information, the sums of paid insurance premiums are not specified;
The accrual and payment of insurance premiums are carried out precisely in rubles and pennies.
Reporting to the Social Insurance Fund (FSS)
The form of calculation on accrued and paid insurance premiums for compulsory social insurance in case of temporary disability and due to motherhood and on compulsory social insurance against industrial accidents and professional diseases, as well as expenses for the payment of insurance support (form - 4 FSS) approved by order of the Ministry of Labor and social Development 03/19/2013. No. 107n. This reporting form is applied since 2013.
Self-employed citizens who do not have employees (individual entrepreneurs, notaries, lawyers) reporting to funds are not represented, but only payfixed payments in the FFR and FFOMS.
The procedure for submitting reports to the funds
Reporting to the funds can be represented on paper and in in electronic format.
Insured, the number of employees of which is 25 people and are more obliged to represent reporting in electronic form using digital signature (EDS) or through an authorized operator electronic document management - Telecommunication channel of communication (TKS).
Dates of submission of reporting and payment of insurance premiums
The deadlines for the representation of the unified statement in the FFR, FFOMs and the FSS depend on the procedure for its presentation (on paper or electronic).
Reporting deadlines in the FIU and FFOMS.
If the insured is reporting on paper, the reporting time is quarterly no later than the 15th day of the second calendar month following the reporting period, i.e. for 1 quarterdelivery is carried out Not later than on May 15, over half of August - August 15, for 9 months - November 15, a year - February 15.
If the policyholder represents reporting in electronic form, the reporting period is quarterly no later than 20 numbers of the second calendar month following the reporting period, i.e. for 1 quarterdelivery is carried out No later than May 20, in half of August - August 20, for 9 months - November 20, for the year - February 20.
Reporting deadlines in the FSS.
If the insured is in the territorial body of the Social Insurance Fund of the Russian Federation reporting on paper paper, the deadline for reporting no later than the 20th day of the calendar month following the reporting period, i.e. for 1 quarterdelivery is carried out Not later than April 20, in the first half of July, for 9 months - October 20, a year - January 20.
If the policyholder represents the reporting in the form of an electronic document, the reporting period no later than the 25th day of the calendar month following the reporting period, i.e. for 1 quarterdelivery is carried out No later than April 25, in half of July - July 25, for 9 months - October 25, a year - January 25.
If the end of the reporting date is on the weekend or a holiday, the end of the reporting period is transferred to the first working day.
Payment of insurance premiums carried out before15 numbers of each month inclusive- The last day of payment of insurance premiums for compulsory pension and medical insurance for the previous month. Separate contributions are necessary monthly.
If the last day of the deadline comes from the weekend or non-working holiday day, then the end of the deadline is considered the closest working day after him. Accrued, but non-declared insurance premiums are admitted by arrears and are subject to recovery.
Payment of insurance premiums for compulsory medical insurance in the FFOMS is made on established tariffs from all amounts of payments and other rewards in favor individual For the relevant financial year, with the exception of the amounts of payments not subject to insurance premiums.
To pay insurance premiums for each type of insurance, it is necessary for individual settlement documents that are sent to the Bank, indicating the relevant accounts of the Federal Treasury, codes budget classification and other mandatory details. Insurance contributions Mandatory pension insurance needs to be paid to a single settlement document without dividing insurance and accumulative parts.
List of shapes statistical reporting Medical organizations provided in the TFOMS of the city of Sevastopol.
1. Form No. 14-f (OMS) "Information on the receipt and expenditure of funds of OMS with medical organizations."
Form No. 14-F (OMS) "Information about the receipt and expenditure of funds OMS medical Organizations "is filled in strictly in the form template with the name file F_14F_MO_QYYYY_KODLPU in Excel format, where: q is the ordinal number of the quarter; Yyyy - reporting year; Kodlpu - Medical Organization code in encoding unified Registry medical organizations (registry number).
Download Shape No. 14-F (OMS) "Information about the receipt and expenditure of funds of OMS with medical organizations." \u003e\u003e
2. Form No. 14-honey (OMS) "Information about the work of medical organizations in the field of OMS".
Form No. 14-honey (OMS) "Information about the work of medical organizations in the field of OMS" is filled with strictly in the form template with the name file F_14MED_MO_HYYYY_KODLPU in Excel format, where: h is the sequence number of the first half; Yyyy - reporting year; Kodlpu is a medical organization code in the encoding of a single register of medical organizations (registry number).
Download form No. 14-honey (OMS) "Information about the work of medical organizations in the field of OMS" \u003e\u003e
Order of the Federal State Statistics Service of April 17, 2014 No. 258 "On approval of statistical instruments for the Organization by the Ministry of Health of the Russian Federation of federal statistical monitoring in the field of compulsory medical insurance".
3. Form 62 "Information about the resource provision and provision of medical care to the population." Order of the Federal State Statistics Service of August 24, 2016 No. 445 "On Approval of Statistical Instrumentation for Organization by the Ministry of Health of the Russian Federation of Federal Statistical Monitoring of Health"
4.Form 65 "Form of reporting on wages of medical organizations in the field of OMS"
Form 65 "Reporting form about wages Employees of medical organizations in the field of OMS "is filled in strictly in the form template with file name: zp_mmyy_kodlpu and zp_kt_mmy_kodlpu in Excel format, where: mm is the sequence number of the month; Yy - reporting year; Kodlpu is a medical organization code in the encoding of a single register of medical organizations (registry number).
Registration N 28312.
In accordance with paragraph 3 of Part 3 of Article 6, paragraphs 4 and 6 of Part 2 of Article 7, paragraph 4 of Part 2 of Article 20 of the Federal Law No. 326-FZ "On Compulsory Medical Insurance in the Russian Federation" (Meeting of the legislation of the Russian Federation , 2010, N49, Art. 6422; 2011, N 25, Art. 3529; N 49, Art. 7047, 7057; 2012, N 31, Art. 4322; N 49, Art. 6758; 2013, N 7, Art. 606) and in order to monitor the use of compulsory health insurance tools to achieve targeted forecast indicators provided for in the decree of the President of the Russian Federation of May 7, 2012 N597 "On Events for the Implementation of State Social Policy" (Meeting of the Legislation of the Russian Federation, 2012, N 19 , Art. 2334) In terms of increasing wages of employees of medical organizations, order:
1. Install:
a) the reporting report on the wages of medical organizations in the field of compulsory medical insurance in accordance with Appendix No. 1 to this order;
b) the procedure for providing reporting on wages of medical organizations in compulsory health insurance in accordance with Appendix N 2 to this order.
2. Management of information and analytical technologies of the Federal Fund for Compulsory Medical Insurance to ensure the reception and generalization of the incoming information.
3. Managing the modernization of the OMS system of the Federal Fund for Compulsory Medical Insurance to ensure generalization and analysis of incoming information.
4. Directors of territorial compulsory medical insurance funds to adopt a real order and ensure that medical organizations in the field of compulsory medical insurance.
Chairman N. Stadchenko
Appendix N 1 to the order is available at: www.ffoms.ru in the "OMS system in Russia" section, "Regulatory and reference information in the OMS system", section "FOMS orders".
Appendix N 2.
The procedure for providing reporting on wages of employees of medical organizations in the field of compulsory medical insurance
1. This procedure provides for the rules for drawing up and providing reporting on wages of medical organizations in the field of compulsory health insurance (hereinafter referred to - reporting, medical organization).
2. Reporting is drawn up and is provided by a monthly incremental result based on data. accounting electronically and on paper in the following order:
a) territorial funds of compulsory medical insurance of constituent entities of the Russian Federation and G. Baikonur (hereinafter referred to as the territorial Fund) on the basis of the reporting of medical organizations (according to medical organizations a private healthcare system - separately) - to the Federal Fund for Compulsory Medical Insurance, up to 15 The number of the month following the reporting period (per year - until February 1, next to the reporting), in accordance with the reporting form of wages of medical organizations in the field of compulsory medical insurance, approved by this Order (hereinafter referred to as the reporting form);
b) a medical organization - to the territorial foundation, up to the 10th day of the month following the reporting, in accordance with the reporting form. Medical organizations of a private health care system provide reporting without filling Count 1 and 2 tables with 1 to 3 reporting forms in accordance with the procedure provided for in this subparagraph.
3. Tables 1 to 3 forms of reporting in strings from 01 to 02.2.4, the following data reflects the corresponding graphs:
in Table 1 - on the average number of employees of the medical organization;
in Table 2 - about the fund of accrued wages of employees of the list of medical organization;
in Table 3 - about the average monthly accrued wage of employees of the list of medical organization.
3.1. In Table 1, reporting form:
counts 1-4 provide data on the average number of employees of the medical organization (person), including those involved in the implementation territorial program compulsory health insurance for reporting period and for the previous year, respectively;
in columns 5-12, data on the average number of medical organization workers involved in the implementation of the territorial compulsory medical insurance program, under the terms of the provision of medical care 1, during the reporting period and for the previous year, respectively.
3.2. Table 2 reporting forms:
counts 1-4 provide data on the fund of the accrued wage of employees of the list of medical organization due to all sources of financing in thousands of rubles up to the second decimal sign, including at the expense of compulsory medical insurance, during the reporting period and for the previous year. respectively;
counts 5-12 provides data on the fund of accrued wages of employees of the list of medical organization at the expense of compulsory health insurance, under the terms of medical care, during the reporting period and for the previous year, respectively.
3.3. Table 3 reporting forms:
in columns 1-12, it provides data on the average monthly accrued wages of employees of the list of medical organization, in thousands of rubles up to the second decimal sign, including at the expense of compulsory medical insurance, under the terms of medical care, during the reporting period and Previous year, respectively.
The average monthly accrued salary for the reporting period (previous year) is calculated according to the following formula:
The average monthly accrued salary \u003d Photo / sch / number of months in the reporting period (for the previous year - by 12), where:
Foundation of the accrued wage of employees of the list of medical organization for the reporting period (previous year);
The SCR is the average number of medical staff for the reporting period (previous year).
4. In line 01 Tables 1 to 3 forms of reporting, data on all employees of the medical organization are reflected.
Tables 1 and 2 reporting forms string 01 \u003d p. 01.1 + p. 01.2 + p. 01.3 + p. 01.4 + p. 01.5 + p. 01.6.
5. Rows from 01.1 to 02.2.4 reporting forms are filled in accordance with the nomenclature of the posts of medical and pharmaceutical personnel and specialists with higher and middle professional education Healthcare institutions.
5.1. The line 01.1 reflects data on all doctors and those who are doctors leaders of structural units (departments, offices, laboratories, cabinets, etc.), including:
in line 01.1.1 - according to the doctors-therapeutors of precinct, physician-therapists of the district medical sites;
in line 01.1.2 - in pediatrics of pediatricians of the district;
in line 01.1.3 - according to general practitioners (family);
line 01.1.4 - for all specialist physicians not included in the rows from 01.1.1 to 01.1.3, with the exception of data on the heads of structural divisions (departments, departments, laboratories, cabinets, etc.).
5.2. Line 01.2 reflects data on the entire medium medical personnel (including dentists) and medium pharmaceutical personnel, including:
in line 01.2.1 - on average medical personnel, including dental physicians, including:
in line 01.2.1.1 - at the medical sisters;
line 01.2.2 - on average pharmaceutical personnel (senior pharmacist, pharmacist).
In Tables 1 and 2, reporting forms line 01.2 \u003d p .01.2.1 + p.01.2.2.
5.3. Line 01.3 reflects data on younger medical and pharmaceutical personnel (younger medical care sister, sanitary, sanitary driver, sister-hostess, junior pharmacist, etc.).
5.4. The line 01.4 reflects the data on the heads of medical organizations (chief physician, director of the hospital, Deputy Head, Main Medical Sister, Home Okrug, Chief Feldsher, etc.), as well as on the heads of structural units who are not doctors (accounting managers, personnel department and Dr.).
5.5. Line 01.5 Reflects data on specialists with higher pharmaceutical or other higher professional education providing medical services or providing medical services (Persisor-intern, Provisor analyst, provisioning technologist, Senior provisional, speech therapist, biologist, zoologist, Rehabilitation engineer for disabled rehabilitation, Medical physical education instructor, consultant for disabled professional rehabilitation, medical psychologist, medical physicist, specialist Professional orientation of persons with disabilities, specialist in social work, specialist in the physiology of labor, specialist in ergonomics, judicial expert (expert biochemist, expert genetic, expert chemist), chemist-expert medical organization, expert physicist on control over sources of ionizing and non-ionizing radiation, embryologist, entomologist, etc.).
5.6. In line 01.6, data for other medical organization personnel (specialists with secondary vocational education and other personnel not included in the lines from 01.1 to 01.5) are reflected.
6. In rows from 02 to 02.2.4, data on employees of a medical organization working in rural areas are reflected.
7. Line 02 reflects data on all employees of a medical organization working in rural areas.
7.1. Line 02.1 reflects data on all doctors working in rural areas, including:
in line 02.1.1 - in medical ambulatory;
line 02.1.2 - in the offices of general practitioners.
7.2. Line 02.2 reflects data on the entire average medical personnel working in rural areas, including:
in line 02.2.1 - in medical ambulatory;
in line 02.2.2 - in the Feldsher-obstetric items;
in line 02.2.3 - in Feldsher, paragraphs;
line 02.2.4 - in the offices of general practitioners.
8. Reporting is signed by the Contractor, the Chief Accountant, the head and is assigned to the stamp of the reporting entity.
1 In accordance with Part 3 of Article 32 of the Federal Law of November 21, 2011, N 323-FZ "On the Fundamentals of Health Protection in the Russian Federation" (Meeting of Legislation, 2011, N48, Art. 6724; 2012, N 26, Art. 3442, 3446).
