Additional insurance contributions to the Pension Fund are necessary. Additional tariffs for insurance contributions to the Pension Fund of the Russian Federation: main provisions and problems of application. Payments to a dismissed employee

Additional insurance premiums in 2019 to the Pension Fund for hazardous working conditions: under what conditions are they charged, what is the amount of premiums to the tariff, what is the compensatory insurance system.

About the OPS system

Compulsory pension insurance helps all citizens who lose the opportunity to receive compensation in insurance cases provided for by law. The system has been performing well for a long time. A citizen receives the following range of services:

• legal support;
• organizing payments and recording their receipts;
• formation of a budget that will be maintained by the Pension Fund until the occurrence of an insured event.

The system includes work with three objects:

1. Insurer.
2. Policyholder.

All relationships between these objects are governed according to which insured events are considered:

• obtaining any degree;
• achievement .

Insurance contributions to the Pension Fund

Any citizen participating in the program has an om - this is a special account that is issued to the citizen once and for life. And the financing of the project is carried out by the citizens themselves or theirs, if any.

Insurance is calculated using the following variables:

• accrual base;
• payment amount for the previous month.

The fee rates themselves are divided into:

1. Basic(determined annually; if the base was exceeded, an additional 10% of the tariff is charged).
2. Additional(organized through benefits).
3. Reduced(organized at the expense of the employer’s benefits, if he belongs to one of the relevant categories of citizens).

Who pays for whom?

If a citizen has an employer, then the second must pay a certain part of the amount of his employee’s earnings to the Pension Fund. If a citizen is the owner of an organization or individual enterprise, then he must independently pay a certain part of his earnings to the Pension Fund.

The employer is obliged not only to make payments on time, but also:

1. Register with the Pension Fund as an insurer.
2. Submit all documents for citizen registration and security management.
3. Monitor the actions of the Pension Fund, and if there are violations, report them to the appropriate authorities.

The Pension Fund also receives some responsibilities that must be fulfilled:

• provide all relevant information to your clients;
• regulate relations between all objects of the system within the framework of the legislation of the Russian Federation.

What payments are calculated from?

1. Bonus rates at the beginning of the year are calculated from the full amount of payments to the employee. Limits do not apply. Additional tariffs can be applied from the moment payments begin; seasonality does not play a role at this point. According to the letter from the Russian Ministry of Labor, the surcharge is valid even for those periods when the citizen did not work.
2. If the employee is fully engaged in work in hazardous enterprises, then contributions will work towards all payments based on the calculation base.
3. If a person was not involved in hazardous work during the month, then additional payments are not accrued.
4. And if an employee worked during a month both in normal conditions and in hazardous conditions, then payments will be accrued only for the time when the citizen was employed in hazardous conditions.

Tariff in 2019

The basic tariff is equal to 22% of the general rate tax code. It is this percentage of the employee’s monthly payment that is transferred to the Pension Fund. When funds enter the fund, they are allocated to a specific collateral option.

A citizen can choose one of two versions of the distribution of the general tariff:

1. Only formed.
2. Formation and insurance pensions.

Choosing a tariff according to which the pension will be calculated is a privilege only for those citizens who have no more than five years of experience when applying for a new job.

Additional insurance premiums for hazardous working conditions

Additional tariffs apply to citizens involved in hazardous work. All professions and conditions in which work is considered dangerous, difficult or harmful can be identified in.

Additional tariffs will also apply to employers who insure citizens from the categories described above. If a citizen who was involved in hazardous work wants to retire early, then only those months when bonus contributions were credited are taken into account.

Special assessment

A special assessment is necessary to determine what factors influence the employee during work. A full range of measures is prescribed in.

A minimum assessment is carried out by the employer once every 5 years. There are also Factors that may trigger an unscheduled inspection, for example:

• when updating the technological process;
• installation of new equipment;
• opening of new jobs - the full list can be found in.

Since the employer does not have enough experience to determine the category, and also has personal motives in hiding factors that increase pay, inspections are carried out by special organizations:

1. The company must enter into a civil contract on the basis of which the inspection will be carried out.
2. First, the commission approves places for workers to be assessed, then factors that may affect workers are determined.
3. The result of certification is one of four hazard classes determined during verification:
   • 1 – optimal class, does not pose any harm to the worker’s body;
   • 2 – acceptable class, there are some harmful factors, the consequences of which go away during a short break;
   • 3 – harmful class, when indicators exceed established standards, is divided into four subclasses;
   • 4 – a dangerous class when a person works, risking his life or having the opportunity to get a disease that will be regarded as occupational.

Amount of deductions

Additional insurance premiums in 2019 to the Pension Fund for hazardous working conditions directly depend on the class determined by the audit:

1st and 2nd grades– 9% or 6% depending on the List.

3rd grade:

• 1 subclass – 2%;
• 2 subclass – 4%;
• 3 subclass – 6%;
• 4 subclass – 7%;

4th grade– 8%.

Payment procedure and terms

According to the rules for paying insurance premiums, additional amounts are paid within the same terms as the basic tariff. According to the law, payment must be made until the 15th by paper method up to 20- electronic.

It is the employer's responsibility to determine the base and tariffs at which payments will be calculated. After which calculations and transfer of the amount are made. Not only the fixed fee is taken into account, but also rewards. To pay additional tariffs, the employer must have documents indicating:

• budget classification codes;
• total contribution amount;
• exact amount in rubles.

Money is transferred using a payment order, which is submitted to the bank.

Pensions and compensation for hazardous work

When working in an industry that is harmful to the body, a citizen does not receive bonuses to pension payments; the amount will be calculated using a standard formula. An incentive will be considered additional accruals for work paid by the employer.

The amount of employer contributions is based on the hazard class, which is assigned after a special check.

Video: Consultation with a specialist

Sberbank is a leader among banking institutions throughout the Russian Federation. People trust the state bank and open savings deposit accounts. One of the most popular products is a replenishable deposit in Sberbank. Clients, thanks to the ability to make additional contributions to the deposit account, increase the deposit amount. Interest capitalization is carried out taking into account the deposited funds.

What is an additional contribution - concept

Additional contribution type of operations 2 in Sberbank - what is it? This type of operation means depositing funds into an existing deposit. In this case, the product can only be replenished; this point is stipulated by the terms of the contract. The agreement for a replenishable deposit specifies the following points:

• the minimum and maximum allowable amount of additional contribution;
• deadlines for depositing funds;
• is capitalization of interest provided?
• the ability to withdraw funds from the account and the minimum balance;
• payment terms and recalculation of interest on the deposit taking into account the deposited funds.

Each bank deposit has separate conditions. The additional contribution to Sberbank (we have already discussed what it is) applies to deposit and savings accounts. Funds are deposited exclusively through a bank branch; the fact of the payment transaction is reflected in the receipt. If desired, the client can request a statement of his account, which will reflect all transactions, including interest accrual.

For which products is there an additional fee?

Each Sberbank deposit offer is designed for a specific category of the population. Users have the opportunity to register a deposit and replenish it online. At the moment, the bank offers only five types of savings deposits. At the same time, there are special offers for salary clients and pensioners. Let's look at several types of replenishable Sberbank deposit accounts:

1. "Replenish online"- amount from 1000 rubles, account replenished without the possibility of withdrawal, rate from 5.25 to 6.6%.
2. "Manage"- from 1000 rubles, replenished with the possibility of withdrawal, rate from 5% to 6.15%.
3. savings account- also classified as types of time deposits. The product assumes the simplest conditions. The rate is from 1.5 to 2.30%, there is no minimum or maximum amount allowed for investing funds, the account is unlimited, which can be replenished with any amounts. Funds can also be withdrawn at any convenient time.

What is an additional contribution in a statement from Sberbank? Clients who have an open deposit with the possibility of replenishment are familiar with this term. The deposit of funds is reflected in a statement, which can be printed both at a Sberbank branch and in the client’s personal account using

Additional insurance premiums are enshrined in Article 58.3 of the Federal Law of July 24, 2009 No. 212-FZ, which regulates the calculation procedure. .

The basis for calculation is the income (salaries and other payments) received by such persons who are employed in work equated to heavy and harmful.

Taxable payments

The contributions in question were introduced with, according to which policyholders (employers) are required to transfer, in addition to generally established insurance contributions to the Pension Fund, additional contributions for individual insurance rates.

These tariffs apply to payments to employees who are entitled to early retirement. A complete list of “preferential” jobs that allow early retirement is enshrined in paragraph 1 of article 27 Federal Law of December 17, 2001 No. 173-FZ “On Labor Pensions in the Russian Federation”(See Table 1).

However, not all of the listed works are subject to additional insurance premiums. Please note that only payments for work performed, which are specified in subparagraphs 1 to 18, are subject to additional insurance premiums.

Table 1

So, the main criterion by which it is determined whether or not it is necessary to accrue additional contributions for payments to your employees is the inclusion of the professional activity from which the income was received to the list of “harmful” work in the specified list. More specific lists of relevant jobs, industries, professions, positions, specialties and institutions (organizations), taking into account which an early retirement pension is assigned, have been approved by the Government of the Russian Federation (Resolution of the Government of the Russian Federation of October 29, 2002 No. 781). Lists 1 and 2 are also in effect, which were approved by Resolution of the USSR Cabinet of Ministers of January 26, 1991 No. 10.

Additional insurance premiums are charged on the same amounts of payments that serve as the basis for calculating regular insurance premiums. Article 7 of Federal Law No. 212-FZ establishes the objects of taxation of insurance premiums for payers of insurance premiums making payments to individuals. They recognize payments and other remunerations accrued by payers of insurance premiums in favor of individuals. True, in this case we are talking only about payments within the framework of labor relations.

Article 9 of Federal Law No. 212-FZ regulates non-taxable payments.

The law does not provide for separate provisions for the application of additional insurance contributions to the Pension Fund. The exception is an indication of the application of a limitation on the maximum taxable amount of payments. There are no such restrictions, which means additional contributions must be transferred even if payments in favor of the employee exceed the maximum amount for calculating insurance premiums established by parts 4 and 5 of Article 8 of Federal Law No. 212-FZ.

Let us remind you that for the current year this amount is 624,000 rubles ().

note

Please note that additional insurance premium rates go to finance the insurance part of the labor pension, namely its joint share.

Insurance premium rates

The legislation provides for different rates of additional contributions, and they depend primarily on the type of work. At the same time, separate tariffs have been introduced to tax payments in favor of insured persons employed in the relevant types of work specified in subparagraph 1 of paragraph 1 of Article 27 of Federal Law No. 173-FZ and lower rates for payments for work specified in subparagraphs 2 - 18 of paragraph 1 of Article 27 this law.

For the first sub-item (underground work, work with hazardous working conditions, work in hot shops) for 2014, the rate of additional contributions was set at 6.0 percent (in 2013 the rate was 4.0 percent, in 2015 the rate will increase to 9.0 percent).

For all other work listed in subparagraphs 2 to 18, the rate of additional contributions in the current year is 4.0 percent (in 2013 - 2.0 percent, in 2015 - 6.0 percent).

Since 2014, the tariff for calculating additional insurance contributions to the Pension Fund of the Russian Federation began to depend on the results of a special assessment of working conditions, which essentially replaces the previous one. Such an assessment is now carried out in accordance with.

In accordance with this document, a workplace is assigned the appropriate class (subclass) of working conditions, according to which payments made to an employee working at this workplace will be taxed at a particular rate (see Table 2).

However, it is too early to talk about a general transition to “new” tariffs. For the transition period, it is provided that if the workplace is certified according to the previously existing procedure, namely in accordance with Order of the Ministry of Health and Social Development of Russia dated April 26, 2011 No. 342n, then the assessment will be preserved and it is allowed to be used to determine the insurance rate until the end of its validity period .

In general, if certification has been carried out in relation to workplaces, the assessment of working conditions under the new law may not be carried out for five years from the date of completion of certification, with the exception of cases of appointment of an unscheduled assessment (Part 4 of Article 27 of the Federal Law of December 28, 2013 No. 426-FZ).

Let's consider the question of whether it is necessary to accrue additional contributions for payments when an employee works under normal conditions, if this period of work is included or not included in the length of service for assigning an early pension.

The period of employment of an employee for a month in other jobs, in accordance with the legislation on labor pensions and the approved Rules of July 11, 2002 No. 516, can be included in the length of service giving the right to early retirement. For example, when an employee is transferred to another job in the same organization due to production needs for a period of no more than one month or due to the woman’s pregnancy. In these cases, insurance premiums at additional rates are calculated from all payments accrued this month, regardless of the number of days actually worked in hazardous work this month. The principle of proportionality does not apply in this case.

If a part-time employee in a job with “harmful” working conditions had a paid or unpaid period of release, which is not included in the length of service for early retirement (study leave, additional days off to care for a disabled child, internship time, additional paid days under a collective agreement in connection with the birth of a child, marriage registration, funeral, etc.), then additional contributions are not accrued on these payment amounts. Those. the principle of proportionality is respected.

And one more question that interests employers - whether or not to charge insurance premiums at additional rates to working pensioners. Insurance premiums at additional rates in favor of employees who have completed preferential service for the early assignment of an old-age labor pension, whose pension has been assigned, but who continue to work in jobs with special working conditions, are accrued in the generally established manner. The development of preferential length of service is not a basis for canceling the accrual of additional contributions, the Pension Fund emphasizes ().

Responsibility for non-payment of additional contributions

The Pension Fund of the Russian Federation warns that the payment of additional insurance contributions is one of the mandatory requirements for counting periods into “hot” service, which gives the right to an early retirement pension in old age.

As the Pension Fund emphasizes, legal requirements guaranteeing the inclusion of periods worked in harmful, difficult and dangerous work in a citizen’s preferential length of service oblige the insured-employer to accrue and transfer both regular insurance contributions to the Pension Fund and additional ones for periods worked.

In addition, PFR specialists point out that periods of “hot” service must be confirmed on the basis of information.

Resolution of the Board of the Pension Fund of the Russian Federation dated January 16, 2014 No. 2p approved a new form of calculation for accrued and paid insurance contributions for compulsory pension insurance in the Pension Fund of the Russian Federation ().

Resolution of the Board of the Pension Fund of the Russian Federation dated January 16, 2014 No. 2p approved a new form of calculation of accrued and paid insurance contributions for compulsory pension insurance in the Pension Fund of the Russian Federation.

The updated RSV-1 calculation will now contain personalized information about each employee, which must be entered in the new section 6. So, from the reporting for the 1st quarter of 2014, the report on contributions to the Pension Fund and individual information on nominal payments in favor of employees are combined. Which, by the way, will make it easier for Pension Fund specialists to verify the fulfillment of employers’ obligations to calculate and pay additional insurance premiums, which they warn about ().

Let us remind you that in case of non-payment or incomplete payment of insurance premiums, the employer faces a fine in accordance with Article 47 of Federal Law No. 212-FZ in the amount of 20 percent of the unpaid amount of insurance premiums. Or 40 percent, if such actions were committed intentionally. This rule also applies to insurance premiums at additional rates.

Salary taxes

In this e-book you will learn about how to reduce the tax base, how to use deductions and benefits, how to fill out and submit reports and much more.

A deposit in Sberbank is a way not only to save money, but also to make a profit. True, this is only relevant when inflation in Russia is low; in other cases, the interest rate serves only as a way to compensate for losses from inflation. Moreover, the larger the deposit, the more money can be saved and the more interest accrues. Therefore, an additional contribution to Sberbank is an understandable enterprise, but what does type of operation 2 mean? This article provides a detailed explanation of this.

When opening a deposit, the client is given specific conditions: whether it is possible to withdraw money ahead of schedule, for how long the agreement is valid, etc. In general, the following parameters can be distinguished for any deposit:

• interest rate;
• duration of the deposit and the possibility of its extension;
• early withdrawal of money, partial or full;
• the presence or absence of interest capitalization (when all profits from a deposit are included in the deposit itself, which increases the client’s total capital);
• possibility of replenishing the deposit.

The last thing on the list is the additional fee. In fact, this is depositing an additional amount into an account in order to increase the deposit balance. In this case, the increased amount of the deposit is taken into account from the next interest payment.

Attention: additional deposits can only be made in the same currency in which the deposit account was opened. If the currency of the additional top-up is different, it is automatically converted to the account currency (if deposited by bank transfer or online). If the client wants to deposit money in the office, he will be asked to exchange currency first.

In order for replenishment to become possible, the deposit agreement must contain information about the availability of such an operation: not all Sberbank products allow making additional contributions.

Some of the deposits are used by the bank to invest in assets, due to which the client receives remuneration in the form of interest. Accordingly, the bank needs confidence that the deposit amount will not increase or decrease within a certain period. It is impossible to make a contribution on such deposits, but the interest there is usually higher.

Products with the possibility of additional replenishment

Sberbank focuses more on servicing individuals, so it has the majority of deposits with a replenishment function:

• Deposit “Top up”. The most optimal deposit in terms of its conditions, which can be opened both in the bank’s office and online, through Internet banking. In addition, replenishment can also be done via the Internet. This means that an additional contribution can be made in Sberbank Online in just a couple of minutes - very convenient for people with a good income and skills in using modern technologies. The minimum down payment on the deposit is only one thousand rubles, the deposit period is from three months to three years. Partial withdrawal is not available, but it is possible not to capitalize interest and automatically renew the contract. Interest rate from 3.7% to 5.12% per annum depending on the term and amount of the deposit. Thus, at the maximum rate, interest “outpaces” current inflation in Russia and gives the user a net profit.
• "Manage." Suitable for those who do not intend to “freeze” money for a long time, because... this deposit makes it possible to partially withdraw funds from the account. However, in order to avoid unnecessary paperwork, the bank has set a threshold for the first payment - a minimum of 30 thousand rubles or $500 for a dollar account. In rubles the interest rate is quite high - from 3% to 5.82% per annum, in dollars - up to 0.5% per annum. When making an additional contribution, please note that it cannot be less than a thousand rubles. Capitalization and disabling of this function is provided.
• "Savings" Gives maximum freedom of action, because Both full and partial early withdrawal of funds are possible, and the amounts of the first and subsequent contributions are not regulated in any way. However, you will have to pay for this with an interest rate - it starts from 1.5% and in rare cases can exceed 2.2% per annum.

From all of the above we can conclude: interest rate is not the main priority when opening a deposit account. Where the rate is high, more stringent conditions are offered - lack of flexibility, long deposit validity, high down payment threshold. If a person needs more variability, “Manage” or “Savings” deposits are much better suited.

Why make an additional contribution?

Depending on the goal pursued, the benefit of the contribution may vary. In most cases, it is done when free money has accumulated and needs to be saved. This way you can increase your capital, because the money is in the bank and is not spent “on everyday needs.” Interest payments in this case are just a nice addition.

Often clients make extra. contribution so that regular interest payments increase. Although the rate remains the same as before - for example, 4% per annum - due to an increase in the balance of the deposit, the amount of payments also increases. With regular additional top-ups, a situation may arise where interest payments become a significant part of the family's monthly income.

In some cases, additional top-up is needed to increase the interest rate. The deposit agreement specifies the conditions on which the rate depends: the type of deposit, the term of the agreement and the amount in the account. If the threshold value is crossed, higher interest rates will become available to the client. The bank most often automatically changes the rate, but sometimes this function is not available and the client has to come to the bank, terminate the old agreement and enter into a new one, on more favorable terms.

I made an additional contribution to Sberbank and was told “type of operation 2” - what is this?

Banking organizations in Russia use the special automated workplace program “Client” of the AS “Client-Sberbank” to manage all assets and liabilities in the company. Without such software, managing millions of transactions every day would simply be impossible.

And for ease of sorting, the program implements a code map. Each code or cipher - this is the same thing - is responsible for displaying specific information about the progress of the operation. For example, when making a loan payment through Sberbank Online, the transaction is assigned one code, when paying in cash in the office - another code, when making a first deposit payment - a third, and so on.

So, “type of transaction 2” is the code assigned to the additional contribution to the replenishable deposit made at the bank’s office. When depositing via Internet banking, the transaction is assigned a different code.

Information about the deposited funds, the duration of the agreement, the payment schedule, etc. is displayed in the account statement, which an employee of the organization is obliged to give to you upon your first request.

In addition, Sberbank regulations are such that, regardless of your wishes, with additional replenishment, the employee is obliged to issue you a statement. From this document you can not only glean useful information, but also receive protection from possible errors or claims from the bank.

At Sberbank, I heard about other types of “operation ciphers,” for example, code 3. What is this?

There are quite a lot of ciphers in the banking program, number 3 is one of them. It is not related to additional account replenishment, but is related to deposits. TO od 3 on the account statement indicates a partial withdrawal from the Savings or Manage accounts. If the client had made a full withdrawal, a different code would appear on the account statement.

Together, these two codes - 2 and 3 - give the program the ability to fully track and display in the database all movements of funds within the account before it is closed. The lack of need for other ciphers is also illustrated by a story that happened in 2017: previously, in addition to the code “2”, the code “15” was sometimes displayed on the account statement. But this cipher contained practically no new information; all essential data was well represented by code 2. As a result, cipher 15 was abandoned.

Thus, the account statement contains everything that is needed to inform the client and his legal protection, so this document should be kept even if the deposit has already been closed and the deposit agreement has ceased to be valid.

14.07.2016 10:49:00

Additional tariffs for insurance contributions to the Pension Fund of the Russian Federation have been established since January 1, 2013 for certain categories of insurance premium payers in relation to payments in favor of insured persons employed in jobs with harmful and dangerous working conditions and entitled to early retirement. These persons are indicated in paragraphs. 1 - 18 hours 1 tbsp. 30 of the Federal Law of December 28, 2013 No. 400-FZ “On Insurance Pensions” (hereinafter referred to as Federal Law No. 400-FZ).

Under what circumstances and in what amounts is the employer obliged to charge and pay insurance premiums at additional rates?

In particular, for employers in relation to payments in favor of individuals engaged in the types of work listed in paragraph 1 of this norm (that is, in underground work, work with hazardous working conditions and in hot shops), additional insurance premium rates are applied in Pension Fund in the following amounts: in 2013 - 4%, in 2014 - 6%, in 2015 and subsequent years - 9%.

For employers in relation to payments in favor of individuals employed in the types of work specified in paragraphs. 2-18 of the same norm (employed in work with difficult working conditions, in underground and open-pit mining operations for the extraction of coal, shale and other minerals, in field, geological exploration, prospecting, topographic and geodetic, geophysical, hydrographic, hydrological, forest management and survey work, etc.), additional tariffs are applied in the following amounts: in 2013 - 2%, in 2014 - 4%, in 2015 and subsequent years - 6%.

Moreover, from January 1, 2014, if the employer has carried out a special assessment of working conditions (SOUT) or there are workplaces for which there are current results of certification of workplaces and working conditions in which, according to the results of such certification, are recognized as harmful and (or) hazardous, in lieu of the above tariffs, payers, depending on the class of working conditions established based on the results of the SOUT (certification of workplaces), in relation to payments to employees engaged in the types of work specified in paragraphs. 1 - 18 hours 1 tbsp. 30 of Federal Law No. 400-FZ, additional tariffs apply in the following amounts:

Conditions for applying additional tariffs
insurance contributions to the Pension Fund

Based on the provisions of Parts 1, 2, 2.1 of Article 58.3 of the Federal Law of July 24, 2009 No. 212-FZ “On insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund” (hereinafter referred to as the Federal Law No. 212-FZ) additional tariffs for insurance contributions to the Pension Fund of the Russian Federation are established for payers of insurance contributions who make payments and other remunerations to individuals, and are applied by them in relation to payments and other remunerations in favor of individuals engaged in the types of work specified in paragraphs. 1 - 18 hours 1 tbsp. 30 of Federal Law No. 400-FZ. Thus, the main condition for the application by insurance premium payers of additional tariffs for insurance contributions to the Pension Fund of the Russian Federation is the employment of the insured person in the above types of work.

In this regard, the application of additional tariffs for insurance contributions to the Pension Fund of the Russian Federation does not depend on the type of contract under which the insured person employed in the above-mentioned types of work works for a given payer. Therefore, if an individual is employed in the types of work specified in paragraphs. 1-18 hours 1 tbsp. 30 of Federal Law No. 400-FZ, then insurance premiums at additional rates to the Pension Fund of the Russian Federation are accrued for payments and other remuneration in favor of a given employee, regardless of whether an employment contract or a contract agreement has been concluded with such an employee.

In addition, if an employee continues to work in the above-mentioned types of work after he has developed a preferential length of service for the early assignment of an insurance pension and a pension is assigned to him, then from payments in his favor, insurance contributions at additional rates to the Pension Fund of the Russian Federation are also calculated in the generally established manner, since Art. 58.3 of Federal Law No. 212-FZ does not provide for any other conditions for the calculation of insurance premiums for additional tariffs in the Pension Fund of the Russian Federation, except for the employee’s employment in these types of work.

As for the calculation of insurance premiums at additional rates in the Pension Fund of the Russian Federation from payments in favor of employees, the emergence of the right to early assignment of a labor pension is conditioned by the employee performing certain actions during the calendar year (for example, persons working in expeditions, parties, detachments, in areas and in teams directly on field geological exploration, prospecting, topographic-geodetic, geophysical, hydrographic, hydrological, forest management and survey work), taking into account that the employment of these persons in these types of work for the purpose of applying the provisions of Art. 58.3 of Federal Law No. 212-FZ does not depend on the days worked in the fields, etc., then, accordingly, insurance contributions at additional rates should be charged to the Pension Fund of the Russian Federation for payments and other remunerations in favor of the mentioned employees from the moment labor problems arise with such persons relationships.

Payment of insurance premiumsdepending on full or part time employmentemployee at work with special working conditions

The calculation of insurance premiums at additional rates for certain payments and remunerations in favor of employees depends on the employee’s employment in the jobs specified in paragraphs. 1 and 2-18 hours 1 tbsp. 30 of Federal Law No. 400-FZ, in the month in which these payments and remunerations are accrued, regardless of the employee’s employment conditions in the period for which these payments and remunerations are accrued (that is, if they are made for previous periods). In this case, the employee can be employed in the above types of work either fully or partially.<Под частичной занятостью работника в течение месяца на работах с особыми условиями труда понимается ситуация, когда работник в течение месяца часть времени занят на работах, поименованных в п.п. 1-18 ч. 1 ст. 30 Федерального закона № 400-ФЗ, а часть месяца не занят на данных видах работ>.

At the same time, if an employee holding a position in a job with harmful, difficult and dangerous working conditions, named in paragraphs. 1-18 hours 1 tbsp. 30 of Federal Law No. 400-FZ, is on a business trip, on inter-shift rest, on regular paid leave, on educational leave, on parental leave for a child up to one and a half years old, etc., then such an employee for the purposes of calculating insurance premiums According to additional tariffs in the Pension Fund, a person is considered to be fully employed in work with special working conditions.

Moreover, in the case of full-time employment of an employee during a month in the above-mentioned jobs, the calculation of insurance premiums is carried out by the organization at the appropriate additional tariffs from all payments and remunerations accrued in this month in favor of this employee, included in the base for calculating insurance premiums, regardless of for what periods these payments are made.

In the case of a properly registered part-time employment of an employee for a month, both in work with harmful, difficult and dangerous working conditions, named in paragraphs. 1 and 2-18 hours 1 tbsp. 30 of Federal Law No. 400-FZ, and in other jobs (not listed in the specified paragraphs), the calculation of insurance premiums at the corresponding additional tariffs is carried out by the payer of insurance premiums from all payments and remunerations accrued this month in favor of this employee in proportion to the number of days actually worked ( hours) in relevant types of work with harmful, difficult and dangerous working conditions.

Example. There are 22 working days in a month, of which, on the basis of the manager’s order, the employee worked 10 days on the work specified in clause 2 of part 1 of Art. 30 of Federal Law No. 400-FZ, and 12 days - under normal conditions.

The total amount of payments accrued this month, recognized as the object of taxation by insurance premiums, is equal to 22,000 rubles. (including vacation pay, bonus for last year).

The amount of payments due on the 1st working day of the month will be 1000 rubles. (RUB 22,000 / 22 days).

The amount of insurance premiums for additional tariffs is 600 rubles. (1000 rub. x 10 days x 6%).

Calculation of insurance premiumsif current results are available
certification of workplaces (and) or the results of the special assessment system

If there are current results of certification of workplaces (and) or the results of SOUT, the payer can apply differentiated amounts of additional tariffs of insurance contributions established by Part 2.1 of Art. 58.3 of Federal Law No. 212-FZ, in the amount of 8% to 0%.

Part 5 of Art. 15 of the Federal Law of December 28, 2013 No. 421-FZ “On Amendments to Certain Legislative Acts of the Russian Federation in Connection with the Adoption of the Federal Law “On Special Assessment of Working Conditions”” stipulates that the results of the assessment carried out in accordance with the procedure in force before the entry into force of the Federal Law of December 28, 2013 No. 426-FZ “On special assessment of working conditions”, certification of workplaces according to working conditions are used when determining the amount of additional tariffs for insurance contributions to the Pension Fund of the Russian Federation established by Part 2.1 of Art. 58.3 of Federal Law No. 212-FZ, in relation to workplaces where working conditions are recognized as harmful and (or) dangerous based on the results of workplace certification.

For your information. The class (subclass) of working conditions in the workplace can be confirmed by a workplace certification card for working conditions and a summary table of classes of working conditions established based on the results of workplace certification for working conditions. In this regard, if, based on the results of certification, a harmful or dangerous class of working conditions is established for a workplace, additional insurance premium rates established by Part 2.1 of Art. 58.3 of Federal Law No. 212-FZ.

If in the documents based on the results of the certification, the workplace was assigned class 3 (harmful working conditions) without division into degrees of harmfulness (3.1, 3.2, 3.3., 3.4), if the payer of insurance premiums is unable to confirm the degree of harmfulness of the working conditions of a certified workplace, in relation to payments to an employee employed at this workplace, an additional insurance premium rate corresponding to subclass of working conditions 3.4, that is, 7%, should be applied.

As for the special assessment of working conditions, the date of its completion should be considered the date of approval of the report on the special assessment of working conditions. Consequently, the results of the SOUT are used from the date of approval of the report, and, accordingly, from this date additional tariffs for insurance contributions to the Pension Fund of the Russian Federation, established by Part 2.1 of Art. 58.3 of Federal Law No. 212-FZ.

At the same time, for the month in which the report on the implementation of SOUT was approved, insurance premiums at additional rates established by Part 2.1 of Art. 58.3 of Federal Law No. 212-FZ, are payable only from the portion of payments calculated for the period from the date of approval of the report to the end of the month.

It should be noted that additional tariffs for insurance contributions to the Pension Fund of the Russian Federation apply only to payments and other remuneration in favor of individuals engaged in the types of work specified in paragraphs. 1 - 18 hours 1 tbsp. 30 of Federal Law No. 400-FZ. At the same time, the results of certification of workplaces according to working conditions or SOUT only affect the amount of additional tariffs for insurance contributions to the Pension Fund of the Russian Federation. In this regard, if the employee is not engaged in the above types of work, then insurance contributions at additional tariffs to the Pension Fund for payments and other remunerations made in favor of this employee are not accrued regardless of the class of working conditions established in relation to his workplace based on the results of certification jobs according to working conditions or SOUT.