Contributions for injuries is cashDirected through the Social Security Fund 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:
- labor contract (always);
- 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:
- OKVED;
- 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:
- application for confirmation of the main activity;
- certificate confirmation;
- explanatory note For the balance of the past year (representatives of small entrepreneurship are disposed of 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 funds received by the employee, on the basis of which the desired value is being calculated. 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 with a salary in total - 3 million 500 thousand rubles, including material assistance of 32 thousand rubles. Determine the size of insurance premiums in the FSS.
- Calculate the database to accrual contributions:
B \u003d 3 500 000-32 000 \u003d 3,468,000 rubles.
- 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 allowance may be applied to the tariff (paragraph 1 of Art. 22 of the Federal Law of 24.07.98 No. 125-FZ).
The size of the discount (surcharge) is determined by the formula in which three indicators participate:
- The ratio of FSS expenditures on the payment of provisions for all insured cases from the insured and total amount accrued contributions;
- The number of insured cases at the insured for a thousand working;
- 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:
- for basic employees of LLC:
320 000 × 0.15% \u003d 480 rub.
- for workers with disabilities (0.2 - 0.2 × 60% \u003d 0.08%):
73 000 × 0.08% \u003d 58.4 rubles.
- 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 wage, 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.
- We define the database to accrual insurance premiums:
B \u003d 28 900 + 5000-4000 \u003d 29 900 rubles.
- 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.
- Insurance contributions for injuries for an alien 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; |
| 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 settlement and reporting periods |
| Tightened control over payment of contributions | Law No. 125-FZ is supplemented by standards cameral checks, registration of revision results, etc. |
Insurance contributions \u003d 1 329 000 × 8.5% \u003d 112,965 rubles will need to be paid for injuries in the FSS. CBC insurance Injury contributions in 2018 (after January 1), the table below shows current CBC insurance premiums for injuries of 2018: insurance premiums for injuries Final penalties 393 1 02 02050 07 1000 160 393 1 02 02050 022050 07,1100 160 can also be useful:
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Information useful? Tell your friends and colleagues dear readers! Materials of the site tbis.ru are devoted to modeling methods for solving tax and legal issues, but each case is unique.
Accident Insurance Contributions
Rules, apple. Decree of the Government of the Russian Federation of 01.12.2005 N 713). The organization should annually confirm its main type of economic activity for last year (P.
11
Rules, apple. Decree of the Government of the Russian Federation of 01.12.2005 N 713). To do this, no later than April 15 of each year to send to its separation of the FSS (p.
3 orders, approved. Order of the Ministry of Health and Social Development of the Russian Federation of January 31, 2006 N 55):
- application for confirmation of the main type of economic activity on the approved form (Appendix No. 1 to order, approved by the order of the Ministry of Health and Social Development of 31.01.2006 N 55);
- help confirmation of this type of activity is also in form (Appendix N 2 to order, approved.
Online magazine for accountant
- application for confirmation of a key type of activity;
- certificate certificate;
- explanatory note for 2018 (except for small business representatives).
If the above documents do not provide, the sanction fund does not accrue, but the tariff will be established by FSS specialists independently. Such an order was registered by the Ministry of Health and Social Development in order No. 55 of 01/31/06.
Of all those reflected in the Enjoy company, the types of activity are selected by the one, the risk class on which is the largest. This is often unprofitable to the insurer, so you should confirm your main OKVED in a timely manner.
Since the beginning of 2018, the firm is not entitled to challenge the maximum designated contribution rate set by the FSS in unilaterally (Resolution No. 551 of 06/17/16). This is one of the important innovations concerning trauma fees in 2018.
The procedure for calculations and payment of injury insurance premiums in 2018
Rates on traumamism contributions are set in the range of 0.2 - 8.5% and are formed depending on different fields of activity. That is, the higher the class of professional risk, the higher the tariff rate.
Table "Tariffs of insurance premiums on injuries in 2018 by professional risk classes" class prof. risk tariff (%) class prof. risk tariff (%) class prof. risk tariff (%) class prof. Risk Tariff (%) I 0.2 IX 1 XVII 2.1 XXV 4.5 II 0.3 x 1.1 XVIII 2.3 XXVI 5 III 0.4 xI 1.2 XIX 2.5 XXVII 5.5 IV 0.5 xii 1.3 xx 2.8 xXVIII 6,1 V 0,6 XIII 1,4 XXI 3.1 XXIX 6.7 VI 0.7 XIV 1.5 xXII 3.4 xXX 7,4 VII 0, 8 XV 1.7 XXIII 3.7 XXXI 8.1 VIII 0.9 XVI 1.9 XXIV 4.1 XXXII 8.5 In order to find out the professional risk class of the organization, follows:
- look in OKVED;
- get acquainted with the classification of activities at risk (order of the Ministry of Labor dated December 30, 2016
Articles
Of the law of 24.07.1998 N 125-FZ). All types of economic activity are attributed to one of these classes (classification of types of economic activity, approved by order of the Ministry of Labor of December 30, 2016 N 851n). In one class, activities are available with similar indicators of industrial injuries, professional diseases and, as a result, insurance costs (art.
3
Of the law of 24.07.1998 N 125-FZ). The higher the class (the risk that the worker can get injured or illness, since it is occupied in this type of activity), the higher the rate of insurance contributions from accidents. For example, publishing activities (code for OKVED - 58.1) refers to 1 class of professional risk.
Attention
And the rate of insurance premiums for injuries for publishers is set in the amount of 0.2%. And peat mining (code on OKVED - 08.92.1) is already the 18th class of risk.
Insurance contributions for injuries in 2018
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: Change Contents Expansion of the Rights of the Social Insurance Fund since 2017, the FSS is endowed with the following rights: to demand explanations on contributions; keep control of cash flow; Calculate the size of insurance premiums and others.
The procedure for recovery of the Basic Law - 1998 No. 125-FZ is supplemented with new articles that regulate methods for the recovery of arrears, deferments, accrual of pennel, etc. The procedure for calculation is defined at the legislative term, as well as the estimated and reporting periods tightened control over The payment of contributions Act No. 125-FZ is supplemented with the standards for the conduct of cameral inspections, registration of the results of revisions, etc. Also, see
Where to pay contributions to injuries The employer lists into the territorial separation of the FSS in which it is registered. The payment is drawn up in the same way as last year. The payment must be made to the 15th day of the reporting month (p.
4 tbsp. 22.
Info
Law). If the dead day of payment coincides with the holiday or weekend, it is transferred to the next weekday. The amount of the contribution obtained in rubles and pennies is not subject to rounding.
If overpayments occurs, the company can reduce the size of another payment for this amount. Notify about this socially need. When detecting arrears, it should be transferred immediately. If the FSS detects it first, then the appropriate notification will come. Based on this document, the insured lists the required amount and penalties.
CBC in 2018 apply the former classification codes for injuries. New CBCs were not approved.
The rate of contributions to the FSS NA and GP in 2018 on Okved
On approval of the classification of types of economic activity in class risk classes "). You can download this document at this link: when contacting the social insurance fund, these data are reflected in the documents for registration of the enterprise.
Installed by law No. 179-FZ (Article 2) The rule of reduced contributions by 60% will continue to work in 2018. This rules concerns:
Installed by law No. 179-FZ (Article 2) The rule of reduced contributions by 60% will continue to work in 2018. This rules concerns:
- in terms of payments to the address of the disabled;
- organizations created by disabled or to help them.
Let us give an example of how to use the table: Example 1: The company "Flower Gold" is engaged in wholesale trade Flowers and plants.
The rate of contributions to the FSS NA and PZ in 2018 on OKVED
Otherwise, it can be found on the OKVED, which is registered on the registration papers from the Social.
- Benefit at the Tariff The Insured is entitled to receive on the grounds specified in Art. 2 of Law No. 179-FZ dated December 22, 2005. It is also provided to insurers who are not overwhelmed by payment of contributions, cases of injury in manufacturing and trade info.
- For registration of privileges for 2018, the corresponding statement was necessary to submit until the end of October 2018.
- The maximum size of the discount is 40%. The percentage is influenced by various factors: the number of accidents per 1 thousand workers, the duration of the hospital for each incident, etc.
- Benefits concerning disabled workers of all groups reach 60%.
Which object of the subject of the considered deductions are concluded that the employee is concluded:
- labor contract (always);
- civil law agreement (when stipulates such a condition).
Employer deducts insurance contributions In terms of injury in 2018, 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.
The deductions to the FSS in injuries go from different types of income: wages, premiums, premiums, compensation for unclaimed vacation, as well as when issuing salary products.
As for other types of insurance premiums, you can use the article "Changes on insurance premiums since 2018." Subscribe to the accounting channel in Yandex-Zen!
- 1 What does the law say
- 2 Which object of the case
- 3 What are the tariffs for insurance premiums for injuries
- 4 How to find out your tariff
- 5 how much listed
- 6 New data for discounts and allowances in 2018
- 7 What are the benefits on insurance premiums on injuries
- 8 foreigners: insurance premiums for injuries in 2018
- 9 What's new
What does the law of contributions for injuries are indicated - these are funds sent through the social insurance fund to an employee in compensation for harm to health caused when performing their labor functions.
No later than April 16, organizations are obliged to confirm the main type of economic activity in the FSS for 2017. The requirement for annual confirmation established the Government of the Russian Federation in the ruling.
The type of economic activity depends on compulsory social insurance against industrial accidents and occupational diseases depends on the type of economic activity. The tariff determines the FSS, but the insureders can do this and independently, without waiting for confirmation from the Fund.
The bet (rate) of contributions depends on the class of professional risk, which is determined by the classifier approved by ricaz of the Ministry of Labor of Russia.
You must first find out the main activity. For this organization take data from accounting. The form by which the most revenue is obtained and will be the main commercial organization For the purpose of classifying professional risk. W. non-Profit Organizations The main activity is determined by the number of employees in one or another NGO activity.
Classes for 2006-2018 can be found in Federal Law from 12/22/2005 No. 179-FZ "On insurance fares for compulsory social insurance from accidents in production and occupational diseases for 2006year "(the action of tariffs extended by federal laws)
| Insurance fare,% | Professional risk class | Insurance fare,% | |
| I. | 0.2 | XVII | 2.1 |
| II. | 0.3 | XVIII | 2.3 |
| III | 0.4 | XIX. | 2.5 |
| IV | 0.5 | XX | 2.8 |
| V. | 0.6 | XXI | 3.1 |
| VI | 0.7 | XXII | 3.4 |
| VII | 0.8 | Xxiii. | 3.7 |
| VIII. | 0.9 | Xxiv | 4.1 |
| IX. | 1.0 | Xxv | 4.5 |
| X. | 1.1 | XXVI | 5.0 |
| XI | 1.2 | Xxvii. | 5.5 |
| XII. | 1.3 | Xxviii. | 6.1 |
| XIII. | 1.4 | Xxix. | 6.7 |
| XIV. | 1.5 | Xxx | 7.4 |
| XV | 1.7 | Xxxi. | 8.1 |
| XVI | 1.9 | Xxxii. | 8.5 |
If the organization is created in the current year, the class of professional risk is determined by the type of activity (mainly code Okvood), stated as the main to the register.
The tariff for organizations is established on the calendar year and, as above already written, must be confirmed every year. If the type of activity at the insured is changing in the middle of the year, the insurance rate established for the current year continues to operate by the end of the year.
In case the organization does not confirm the type of activity, the tariff will be established on the OKVED code specified in the EGRULA, belonging to the highest class of professional risk. If the organization has been declared in the registry Only one type of activity or all types of activity belong to one class, even if the FSS will not be presented required documentsThe fare of contributions will not change.
note that individual entrepreneurs The tariff is established by the permanent and annually to expose it. But if the entrepreneur changed the type of activity (changed the main OKVED in Jarip), then the class of professional risk to which he belongs can be changed.
The established professional risk class and the compliant insurance tariff is reflected in the notification of the amount of insurance premiums for compulsory social insurance against industrial accidents and occupational diseases. This notification is issued FSS after submitting to the Fund and.
All activities present a certain degree of risk. Professional risk is determined by the likelihood of injuries, diseases and other accidents in working time. The conscientious employer is obliged to take care of employees and give them guarantees in the form of special payments and allowances. The amount of payments depends on the class of professional risk by OKVED. We will figure it out how to determine the class of risk and charge insurance payments.
Classifier of economic activities
In OKVED, all types of economic activity were recorded and a number was assigned to each. You need to know what kind of activity for you the main thing: on it the greatest turnover of goods or services and revenue, in it, as a rule, most of the personnel is involved. OKVED code system simplifies definition tax rate In terms of insurance premiums. And the state is easier to collect statistical information, develop regulations and regulate economic activities.
Since 2014, new OKVED 2 has come into force, but it began to be applied only in 2017, before that, the OKVED 2001 was applied. OKVED 2 will be relevant and in 2019.
OKVED codes are determined independently and indicated when registering the enterprise. The first of the specified codes will be considered the main one. In the future, they can be seen in the statement from the register. If you appear the new kind activities will have to add a new OKVED to the list of available -
How to determine the class of professional risk
According to the class of professional risk, the types of economic activity are divided into 32 groups - from the smallest risk to the greatest. Risk class is determined by the level of industrial injuries, morbidity and insurance costs.
Organizations must confirm their main activity before April 15 (IP does not need to do it). To do this, the FSS is a statement, a certificate confirming the type of activity, and an explanatory note to the reporting last year. Changing the OKVED code for a year will not lead to a change in the size of the insurance factor. However, if the FSS will revise the risk class for your type of activity, then pay contributions will be at the updated rate.
Based on these documents, the FSS assigns you the appropriate risk class. If you do not give documents on time, then the FSS will choose the type of your activity that has the highest risk and condemn the tariff rate on it. Always apply documents in a timely manner because FSS has full law It is impossible to prescribe the maximum tariff and challenge it.
If you work in one direction - You can find out the risk group of your activity from the order of the Mintrude No. 851n, which presents the table of risk classes on OKVED.
If activity is conducted in various fields.Many entrepreneurs are working in various fields and fall under several risk classes at the same time. In this case, the risk class is determined by the main type of activity and specified when registering the OKVED code.
If it is not possible to determine the main activity. This can happen with an equal share of all types of activities in general turnover or equal revenue from each of them. In this case, the main activity will be recognized as the activity of the greatest class of professional risk.
Insurance rates for risk classes
To pay contributions to the FSS, it is necessary that the Insurance Fund pays the rehabilitation and sick leave if your company will happen an accident, the worker will receive injury or careball.
The amount of insurance payments in the FSS depends on the class of risk. Each class has its own traumatic contribution rate, and the contribution size increases with risk class. The dimensions of the insurance rates for each risk class are established by FZ No. 179. The minimum rate in 2018 is 0.2%, the maximum is 8.5%. Under the law, the sizes of tariffs should be changed and adjusted annually, but for 12 years there are 2006 tariffs.
| Risk class | Rate | Risk class | Rate | Risk class | Rate | Risk class | Rate |
|---|---|---|---|---|---|---|---|
| 1 | 0,2 | 9 | 1,0 | 17 | 2,1 | 25 | 4,5 |
| 2 | 0,3 | 10 | 1,1 | 18 | 2,3 | 26 | 5,0 |
| 3 | 0,4 | 11 | 1,2 | 19 | 2,5 | 27 | 5,5 |
| 4 | 0,5 | 12 | 1,3 | 20 | 2,8 | 28 | 6,1 |
| 5 | 0,6 | 13 | 1,4 | 21 | 3,1 | 29 | 6,7 |
| 6 | 0,7 | 14 | 1,5 | 22 | 3,4 | 30 | 7,4 |
| 7 | 0,8 | 15 | 1,7 | 23 | 3,7 | 31 | 8,1 |
| 8 | 0,9 | 16 | 1,9 | 24 | 4,1 | 32 | 8,5 |
In addition to the rate of the fare on the size of the contribution affects the level of remuneration of the employee and the designated FSS discounts and allowances.
Changing the size of the insurance factor
Discounts. Resolution No. 524 allows the employer to receive discounts from the FSS. The maximum discount is 40%. Apply for a discount no later than November 1. You can get a discount if your company has been registered until 2014 and all payments on contributions were timely. Required condition - No debt.
The percentage of the discount depends on the indicators for the previous three years:
- the ratio of payments received from the FSS and paid contributions;
- the number of injuries and diseases per thousand employees;
- the average term of the hospital on the insured event.
The optimal values \u200b\u200bof the indicators are determined by the decision of the FSS No. 67. Compliance with the specified values \u200b\u200bwill increase the size of the discount received.
If the conditions are executed - then you can apply. FSS will decide until December 1 and report an answer within 5 days.
Privileges. FSS has established benefits on tariffs for employers who host people with disabilities, as well as for public organizations of persons with disabilities. They can get a discount in an enlarged size - 60% of the tariff rate. Apply for benefits until November 1.
Dumping. FSS provided not only bonuses, but also an increase in amounts of payments. The premium is prescribed on the basis of the same indicators of the FSS №67. Upon exceeding the average values \u200b\u200bin the FSS industry, decides on allowing insurance rate. The decision is made by the Sottar no later than September 1.
Cloud Service Contour. Bukhgalkhery will help prepare a report on the form of 4-FSS and calculate insurance premiums for injuries, as well as benefits for accidents, medical examinations and special accessories. Within 14 days, you can record both reporting and reporting, charge salary and enjoy all the capabilities of the contour. Bucheter.
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 over the past year and the amount of benefits on the National Assembly and PZ from the 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.
