Contributions to trauma are funds sent through the social insurance fund to an employee in compensation for harm to health caused when performing their labor 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;
- individualwho 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. 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;
- an explanatory note to the balance over the past year (representatives of small entrepreneurship are delivered from this duty).
In case of failure to submit these documents, the Fund does not charge, but the FSS specialists will establish a tariff on their own. Such right provides them with the order of the Ministry of Health and Social Development of Russia No. 55 of 2006. Moreover, they will choose the highest class of risk from those specified in the Enragection of codes according to your company. Such a solution is not always beneficial for the insured, so we recommend regularly and in time to confirm the main type of activity.
Note special attention: challenge the maximum rate appointed FSS, it is impossible (see Decree of the Government of the Russian Federation No. 551). In this part in 2019, there was nothing changed on insurance premiums to injury.
How much listed
Employers should count on monthly, given the accruals for the past 30 (31) days. You can do this by the formula:
Contributions \u003d B x Tariff Where:
B.- Base on contributions for injuries. This is the size of the employee received money, on the basis of which there is a calculation of the desired value. The legislation does not provide for its limitations for the amount. The calculation is produced like this:
B \u003d payments TD / GPD - payments N / O Where:
TD / GPD payments - cash paid by the physician according to the labor (civil-law) contract.
Payments N / O - non-taxable payout contributions.
On a note: When the calculation with a person is in kind, contributions are charged on monetary sumindicated in the contract. VAT and excise taxes also take into account.
EXAMPLE
Travel agency "Prestige" offers holidays excursion tickets, as well as accommodation and vehicles. OKVED - 63.30.2. In February 2019, employees were credited 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 activities at risk, the Travel Agency "Prestige" is classified as class I professional riskwhich corresponds to the tariff 0.2%. As a result, deductions for injuries are equal:
Contributions \u003d 3 468 000 x 0.2 \u003d 6936 rub.
FSS makes surcharges or discounts for some enterprises. Therefore, the size of the final contributions may be further increased or reduced.
New data for discounts and allowances in 2019
Employers make contributions "on injuries" in accordance with the insurance facilities. However, a discount or surcharge can be applied to the tariff (clause 1 of Art. 22 Federal Law from 24.07.98 No. 125-FZ).
The size of the discount (surcharge) is determined by the formula in which three indicators participate:
- The ratio of FSS expenditures on the payment of provisions for all insured events at the insured and the total amount of 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 the estimated and reporting periods |
| Tightened control over payment of contributions | Law No. 125-FZ is supplemented by standards cameral checks, registration of revision results, etc. |
We will tell that the legislators prepared for the year. That with rates and tariffs in the light of the fact that the main control levers of this sphere moved to the tax authorities.
What to expect
The main array of powers by insurance contributions in the FFOMS in 2017 year (from 01.01) goes to tax Service Russia. It:
- control over the deduction at relevant rates insurance contributions in FFOMS for 2017 year;
- recovery of debts on them;
- receipt and analysis of reports.
These amendments are already present in regulatory base. So, from January 1, 2017, the Law on Insurance Contributions No. 212-ФЗ cannas in the fly, and in his place will stand new chapter 34 of the Tax Code.
In general, we can say that in terms of the order of accrual and making in the treasury, the year is not foreseen.
Table rates insurance contributions in FFOMS in 2017 year
Below in the figure shows the main rate for insurance contributions in FFOMS for 2017 year. 
As you can see the tariff insurance contributions in FFOMS in 2017 year left at the level of 2016. In addition, we recall that rates insurance contributions in FFOMS for 2017 Year, as always, will not vary. For them, the rule of exceeding the threshold of the base limit is not valid.
Reduced tariffs insurance contributions in FFOMS in 2017 year
It is impossible not to note that the minimum insurance contributions In FFOMS in 2017 year. True, only certain categories of insurers will be able to count on them. For the convenience of understanding, the data in all categories we collected in the table.
| Type of insured | OKVED activities codes | Tariff for calculating insurance premiums in FFOMS: 2017 rate of the year, % |
| "Simplifiers" with: 1) a preferential activity; 2) income from it - from 70% of the total volume; 3) Profit for the year - no more than 79 million rubles. (otherwise loss of rights to reduced tariff since the beginning of the year). | 13 - 16, etc. | 0 |
| "Intelligencers": pharmacies and merchants with pharmaceuticals. Right to reduced insurance fees - Only in the pharmaceutical man. | 46.18.1; 46.46.1; 47.73. | 0 |
| IP on a patent against hired personnel (for some activities there are exceptions) | 31.0; 74.20; 75.0; 96.01; 96.02, etc. | 0 |
| NGO on USN (except state structures) spheres: Social services of citizens; | 37; 86 – 88; 93, etc. | 0 |
| Charitable organizations - "Simplishers" | 64.9; 88.10. | 0 |
| IT-firm | 62; 63. | 4 |
| AO, Ltd. and partnerships on the USN, which introduce the results of intellectual activity, the rights to which in budget and autonomous (including scientific) institutions | 72 | 4 |
| An agreement with the management authorities for special economic zones on: introduction of new technologies; Development of the tourist cluster. | 65.20; 79.1; 94.99; 62.0; 63.1; 63.11.1, etc. | 4 |
| Payments and remuneration of crews of ships registered in the Russian International Register (there are a number of exceptions) | 50 | 0 |
| There is the status of a participant in the project "Skolkovo" | 72.1 | 0 |
| There is a participant's status free economic zone in Crimea | Anyone except 05, 06, 07, 08, 09.1, 71.12.3. | 0,1 |
| There is a resident status of an advanced development | For each territory, the type of activity is established individually | 0,1 |
| There is a resident of the free port "Vladivostok" | Any other than prohibited (see the decision of the Supervisory Board of this free port). | 0,1 |
What is insurance premiums
Insurance premiums are mandatory payments for pension, medical and social insurance employees and individual entrepreneurs. Since 2017, control over the calculation and payment of contributions is re-transferred to the federal tax service, which until 2010 has already been collecting such payments called the ESN (single social tax).
IN tax code A new chapter has been made, which regulates the calculation and payment of contributions to:
- mandatory pension insurance;
- mandatory health insurance;
- social insurance in case of temporary disability and motherhood.
You need to pay these types of contributions no longer in the funds, but in your tax inspection. Contributions to injuries for employees remained in the introduction of the Social Insurance Fund, nothing has changed against them.
Among the payers of the insurance premiums listed in Chapter 34 of the Tax Code of the Russian Federation, individual entrepreneurs are also named. An individual entrepreneur has a dual status - as an individual and as a subject of entrepreneurial activity. IP is the employer himself, so the duty to ensure my pension and medical insurance falls on it.
Who should pay insurance premiums
The procedure for accrualing and payment of mandatory insurance premiums causes many disputes. Entrepreneurs, not leading activities or not receiving profit from it, believe that payment of mandatory insurance premiums in such situations is not substantiated. The state comes from the fact that a person who continues to be listed in the State Register of PI, despite the lack of activities or profits from it, has its reasons. Conditionally speaking, no one bothers him, due to the lack of income, stop entrepreneurial activities, to play from the registration accounting, and if necessary, to register again.
The courts, including the highest, always indicate that the obligation to pay insurance contributions arises from the IP from the moment they acquire such status and is not related to the actual implementation of the activities and receipt of income.
Calculation of insurance premiums IP for itself
An individual entrepreneur is obliged to make insurance premiums for itself, all the time as he has the status of a business entity, except grace periods According to their non-payment.
Article 430 of the Tax Code of the Russian Federation makes it possible to individual entrepreneurs not to pay insurance premiums for compulsory pension and medical insurance if they temporarily do not act in cases:
- passing military service upon call, child care to one and a half years, disabled child, disabled 1 group, older people over 80 years old;
- accommodation with spouse - servicemen under the contract when non-employment opportunities in total up to five years;
- accommodation abroad with a spouse aimed at the diplomatic confinement and consulates of the Russian Federation, (also not more than five years old).
The lack of activity in such periods must be confirmed in documented, and the suspension of payment of contributions is necessary in its IFTS.
If IP has the right to benefit, but continues to receive income from business activities, then the insurance premiums should pay for general reasons.
And now the most important thing - about the same amounts required contributions PP are we talking about? For yourself in 2019 individual entrepreneur Must list payments only for compulsory pension and medical insurance. Transfer of social insurance premiums for hospital and decal payments IP produces voluntary.
Insurance contributions of the IP in 2019 no longer depend on the size of the minimum minimum size wages), but are fixed amounts approved by the Government:
- Contributions to Mandatory Medical Insurance (OMS) - 6 884 rubles per year.
- Contributions for compulsory pension insurance (OPS) are partially differentiated and consist of fixed amount in 29 354 rubles and additional contribution.
- Additional contribution is paid if IP revenues are more than 300 thousand rubles per year. It is calculated as 1% From the amount of income exceeding this limit.
Calculator insurance premiums for 2019:
It is necessary to pay insurance premiums worth: - p.
Payment is made of:
✐Example ▼
Suppose that the entrepreneur received in 2019 the income in the amount of 1,200,000 rubles. Calculate the amount of insurance premiums IP to pay:
- pension insurance contributions will be calculated in this way: 29 354 + ((1,200,000 - 300,000) * 1%) \u003d 38 354 rubles.
- contributions to medical insurance will remain at the same level and amount to 6,884 rubles at any level of income.
TOTAL: total amount Insurance premiums for themselves in this example is equal to 45 238 rubles.
The upper limitation of the size of contributions to the OPS is also introduced - in 2019, this amount cannot exceed the figure of 234,832 rubles.
In the above formulas, the cost calculation was shown insurance yearIf the entrepreneur was not registered at first or stopped the activity before it ended, then all the calculated amounts are proportionally reduced. In these cases, only full months should be taken into account and calendar days (for incomplete month) In which a person had the status of an entrepreneur.
Let's summarize:
- In 2019, IP fees for themselves at an annual income that does not exceed 300 thousand rubles, including in the absence of activity or profits from it, will be 36,238 rubles, at the rate of: 29 354 rubles of contributions to the OPS plus 6,884 rubles of composhes on OMS .
- If the amount of revenues exceeds 300 thousand rubles, then the amount to payment will be 36,238 rubles plus 1% of income exceeding 300 thousand rubles.
What to consider income when calculating insurance premiums
Determination of income to calculate IP contributions depends on
- - revenues from sales and non-engineering income without expenses, including when applying
At our service, you can absolutely free to prepare a notification of the transition to the SPN for IP (relevant for 2019):
- on - imputed income, calculated taking into account the basic profitability, physical indicator and coefficients;
- on - potentially possible annual income, on the basis of which the cost of a patent is calculated;
- on incomes taken into account for tax purposes, without deducting costs;
- on - revenues received from business activities.
If IP combines tax regimes, then incomes on different modes Summed.
To choose the most favorable system Taxation specifically for your business, we recommend using the free advice of professionals who will help to choose a mode with minimal payments.
Terms of payment of insurance premiums IP
Insurance contributions for themselves in terms of income not exceeding 300 thousand rubles, (i.e., the amount of 36,238 rubles) The entrepreneur must pay until December 31 of the current year. At the same time, it is worth using the ability to reduce, in some cases, the amount of taxes accrued by making insurance premiums quarterly, about what will be considered in the examples.
Please note: there is no such thing as "IP insurance premiums for the quarter." The main thing is to pay the whole amount of 36,238 rubles to December 31 of the current year by any part and at any time. The breakdown of the specified amount into four equal parts is applied only for conventional examples.
For example, if you do not assume income in the first and (or) second quarter, it makes no sense to rush to the payment of contributions. You may be more profitable to pay 3 \\ 4 or even all annual amount In the third or fourth quarter, when significant income is expected. And vice versa - if the main income is expected only at the beginning or mid-year, then the bulk of contributions must be paid in the same quarter.
The essence of the ability to reduce the accrued single tax In order to in the quarter, which is expected to be significant advance payment By tax, you were able to consider the amount of insurance premiums made in the same quarter. At the same time, contributions must be listed before you expect the amount of a single tax to pay.
As for ENVD, there is no concept for him zero declarations By imputed tax. If you are a payer of this tax, then the lack of income will not be the basis for its non-payment. Pay an imputed tax, calculated on a special formula, will still have to the quarter on the basis of the quarterly declaration. For just it will be reasonable to pay insurance premiums every quarter to equal shares if the quarterly amounts of imputed income do not change.
An additional amount equal to 1% of annual income exceeding 300 thousand rubles must be transferred until July 1, 2020 (previously the term was until April 1, next to the reporting). But if the limit is exceeded at the beginning or middle of the year, then these additional contributions can be made before, because They can also be taken into account when calculating taxes. This is the same as the same rule - a decrease in tax due to contributions paid in the same quarter before tax on payment will be calculated.
Insurance fees IP with employees
Becoming an employer, in addition to contributions for itself, the entrepreneur must pay insurance premiums for its employees.
In the general case, the amount of insurance premiums for employees under employment contracts amount to 30% of all payments in their favor (except for those not subject to taxation for this purpose) and consist of:
- contributions for compulsory pension insurance of OPS employees - 22%;
- contributions for compulsory social insurance OSS - 2.9%;
- contributions to compulsory medical oMS insurance - 5,1%.
Additionally, the contribution is paid to the FSS compulsory insurance From accidents in production and professional diseases - from 0.2% to 8.5%. According to civilian legal contracts, the remuneration to the Contractor is necessarily assumed by insurance premiums on the OPS (22%) and on OMS (5.1%), and the need for social insurance contributions should be provided for by contractual conditions.
After since the beginning of the year, the amount of amount paid to the employee will exceed the limit value of the base for the accrual of insurance premiums (in 2019 it is 1,150,000 rubles), payments for OPS are reduced to 10%. Limit value The base for the accrual of insurance premiums on the OSS in 2019 is 865,000 rubles, after which the fees for the payment of hospital and motherhood are not charged.
Unlike IP fees for itself, insurance premiums for workers should pay monthly, no later than the 15th day of the month following the calculated one.
If you need help in selection of activities involving the smallest insurance premiums for employees, we advise you to use free consultation Our specialists.
Interestingly, the entrepreneur has the right to be a hired employee with another IP, but cannot issue labor book By yourself. At the same time, insurance premiums paid for him, as for the employee, do not exempt the IP from paying contributions for themselves.
How to reduce tax amounts to pay at the expense of insurance premiums
One of the advantages when choosing an organizational and legal form of the PI, in comparison with LLC, is the ability to reduce the accrued tax on the listed insurance premiums. The amounts of possible tax reduction to pay will differ from the selected tax regime and the availability of workers.
IMPORTANT: The amount of insurance premium insurance premiums themselves, calculated above, cannot be reduced, but in some cases, due to paid contributions, the amounts of taxes themselves can be reduced.
Reduce the accrued tax can only be reduced on the modes of USN "income" and UNVD, and to reduce tax base. The amount with which the tax will be calculated is possible on the USN "revenues minus expenses", ESHN and on the basis. Entrepreneurs working only on the patent system, without combining regimes, reduce the cost of a patent for the amount of insurance premiums cannot. This applies to IP contributions and for itself, and for employees.
Our specialists can help you choose the most profitable. tax regime And they will prompt how to correctly reduce insurance premiums.
IP contributions on USN with the object of taxation "Revenues"
Entrepreneurs in this mode, not having workers, have the right to reduce the accrued single tax on the entire amount of paid contributions (Article 346.21 of the Tax Code of the Russian Federation). This does not need to notice tax authorities, but you need to reflect paid contributions to the book of income and expenses and the annual tax Declaration on USNConsider several simplified examples.
✐Example ▼
1.IP using tax uSN system "Revenues" and working independently received an annual income in the amount of 380,000 rubles. The calculated tax amounted to 22,800 rubles. (380,000 * 6%).During the year, 36,238 rubles were paid. Insurance contributions. The total amount of a single tax can be reduced to the paid contributions, so the tax to pay for the year will not be at all (22,800 - 32 385<0).
2. And the entrepreneur received annual income in the amount of 700,000 rubles. The accrued single tax amounted to 42,000 rubles. (700,000 * 6%), and contributions paid during the year quarterly - 40,238 rubles, at the rate of (36,238 + 4,000 ((700,000 - 300,000) * 1%) .The amount of tax to payment will be only (42 000 - 40 238) = 1,762 rubles.
3. If the entrepreneur in this mode uses hired labor in this mode, he has the right to reduce the accrued single tax at the expense of the amounts of paid contributions (in this case, contributions and for itself and for employees) are not more than 50%.
Considered above the IP with annual income of 700,000 rubles. He has two employees and paid 80,000 rubles for them as contributions.The accrued single tax will be 42,000 rubles. (700,000 * 6%), while reduce it in the presence of workers, you can only by 50%, i.e. for 21 000 rubles. The remaining 21 000 rubles. Unified tax must be transferred to the budget.
IP contributions using UNVD
IP on UNVD without hired workers can reduce tax on the entire amount of contributions paid in the same quarter (Article 346.32 of the Tax Code of the Russian Federation). If hired labor is used, then until 2017, only contributions paid for employees were allowed to take into account, and in the amount of no more than 50% of the tax. But in 2019, the order of reducing the quarterly tax on UNVD due to contributions exactly the same as Usn revenues. IP employers are entitled to take into account both contributions paid for themselves.
When using taxation in the form of UTII, the tax is calculated for each block separately. In the quarter, in which hired work was not used, the tax can be reduced to 100%. And in the quarter, when hired employees were attracted, the tax reduces only up to 50%.Thus, an important condition for reducing the tax to payments to the UPIN "income" and UNVD is the listing of contributions and before the tax itself is paid.
PI contributions when combining USN and UNVD
When combining such modes, you need to pay attention to workers employed in these activities. If there are no employees in the "simplified" activity, and in the "imputed" they were taken to the staff, the tax of the UCN can be reduced to IP fees for themselves, and the ENVD tax can only be reduced to 50% of the amount of contributions listed for employees (the letter of the Ministry of Finance No. 03-11-11 / 130 dated 04/03/2013).
And, on the contrary, in the absence of workers on UNVD, the contributions of the PP for themselves can be attributed to a decrease in the "imputed" tax, and the "simplified" tax can be reduced to 50% on the amount of contributions for employees (explanations of the Ministry of Finance No. 03-11-11 / 15001 from 04/29/2013).
According to Art. 346.18 NK, when combining special regimes, taxpayers should conduct separate accounting of income and expenses, which may be quite complicated and demand to appeal to specialists.
IP contributions when combining USN and Patent
It has already been said that entrepreneurs on the patent taxation system cannot reduce its value on the amount of contributions. In the case of compatible with the UPN and a patent, an entrepreneur who has no workers can reduce the amount of a single tax on the activities on a simplified amount of insurance premiums paid for itself (a letter of the Federal Tax Service of Russia of 28.02.2014 No. GD-4-3 / [Email Protected]).
IP on USN "Revenues minus expenses"
Entrepreneurs in this mode take into account the paid contributions in expenditures, thereby reducing the tax base for calculating the unified tax. In expenditures, you can take into account both fees for yourself and contributions for employees. It cannot be reduced by the payment of the payment for payment, so the saved amounts will be less than on the USN "income."
IP on the general tax system
These entrepreneurs include paid contributions to their expenses and, thus, reduce the amount of income from which NDFL will be accrued.
IP reporting on insurance premiums
An individual entrepreneur who has no workers should not be reported on the payment of insurance premiums for itself. In 2019, IP - the employer must take the following statements, where reflects the amount of contributions listed for its employees:
- in the FIU monthly, in form - no later than the 15th day of the month following the reporting month;
- in the FSS quarterly in form - no later than the 20th day of the month following the reporting quarter;
- in the IFST quarterly in the form - no later than the end of the next month after the end of the reporting quarter;
- in the IFST quarterly in the form - no later than the 30th day of the next month after the end of the reporting quarter;
- in IFTS, once a year in form 2-NDFL - no later than April 1 for the previous year.
Responsibility IP for non-payment of insurance premiums
In 2019, the following sanctions are provided for non-reporting and untimely payment of insurance premiums:
- The failure of the calculation within the set period is 5% of the amounts not paid within the amount of contributions payable, for each complete or incomplete month from the day established for its presentation, but not more than 30% of the amount and at least 1000 rubles (Article 119 (1 ) NK RF).
- A gross violation of the rules of accounting, which caused the understatement of the base for the accrual of insurance premiums - 20% of the amount of unpaid insurance premiums, but not less than 40,000 rubles (Article 120 (3) of the Tax Code of the Russian Federation).
- Non-payment or incomplete payment of insurance premiums As a result of the undertaking of the base of their accrual, other incorrect calculation of insurance premiums or other illegal actions (inaction) - 20% of the unlawful amount of insurance premiums (Article 122 (1) of the Tax Code of the Russian Federation).
- Intentional non-payment or incomplete payment of contributions - 40% of the unshaven amount of insurance premiums (Article 122 (3) of the Tax Code of the Russian Federation).
- Failure to submit within the prescribed period or submission of incomplete or unreliable information of personalized reporting in the FIU - 500 rubles for each insured person (Article 17 No. 27-FZ)
If you want to avoid annoying financial losses, it is necessary, first of all, to competently organize accounting. In order for you without any material risks to try the option of accounting outsourcing and whether it is suitable for you, we are ready to provide our users with 1C month of free accounting.
Calculations from the FSS - the procedure for calculating and paying Contributions to this fund is an urgent topic not only for employers, employees, but also for individuals who enjoy the work of other physicists for a fee. On how to correctly calculate and pay insurance premiums in social, we will tell in this article.
Who should pay insurance premiums in FSS with salaries and other payments
There are two types of payments in FSS, regulated by different laws:
- "On compulsory social insurance in case of temporary disability and due to motherhood" dated December 29, 2006 No. 255-FZ;
- "On compulsory social insurance against accidents at the production and occupational diseases" of 24.07.1998 No. 125-FZ.
In addition, insurance in extrabudgetary funds is governed by the general law of 24.07.2009 No. 212-FZ (will lose force from 01/01/2017).
About who is the insured and payer of insurance premiums in the FSS, says in Art. 2.1 of Law No. 255-FZ and Art. 3 of Law No. 125-FZ. The main promise of these articles is that if anyone hires a person to be mandatory social insurance, it automatically becomes an insured, obliged to charge and pay contributions to the FSS. Insurers can be:
- any legal entities, including foreign organizations operating in the territory of the Russian Federation;
- physics that are not IP.
Now we'll figure it out who must be insured in the FSS in mandatory. This is set out in Art. 2 of Law No. 255-FZ and Art. 5 of Law No. 125-FZ. The table below indicates who is specifically subject to insurance:
- from citizens of the Russian Federation;
- foreigners and stateless persons living in the Russian Federation all the time or not always;
- aliens and stateless persons in the Russian Federation temporarily.
|
Working faces |
Insurance of this (Art. 2 of Law No. 255-FZ) |
NA and PZ insurance (Art. 5 of Law No. 125-FZ) |
|
Faces working in accordance with the employment contract |
||
|
Persons devoid of liberty and busy in labor for fee |
||
|
Yes, if written in the contract |
||
|
Lawyers, IP, members of peasant farms, individuals who are not IP |
No, but may insure voluntarily |
- state civil and municipal employees;
- persons who replace the state allegations of the Russian Federation, the state ownership of the subject of the Russian Federation, as well as municipal state allegations, replaced on an ongoing basis;
- members of the production cooperative who personally participate in its activities;
- clergy.
How to calculate contributions to the FSS for Insurance and Insurance against Accidents (example)
The basis for accrual of contributions is the payments by the employer to their insured employee in accordance with the employment contract or, in some cases, the treaty of the GDC (Article 8 of Law No. 212-FZ and Article 20.1 of Law No. 125-FZ). At the same time, Art. 9 of Law No. 212-FZ and Art. 20.2 of Law No. 125-FZ provide a list of payments that should not be taken into account when calculating the basis for social support.
The limit for accrual of payments in the FSS at this in 2016 is the amount of 718,000 rubles. By virtue of PP. 4-5 of the Law No. 212-FZ and the Decree of the Government of the Russian Federation of November 26, 2015 No. 1265. Above this amount, contributions are not charged for contributions to trauma there are no restrictions.
The contributions rate at the present in 2016 is 2.9% (Article 58.2 of Law No. 212-FZ). But there are also reduced tariffs for some insureders, you can find them in Art. 58 of Law No. 212-FZ. The contributions rates "on injuries" are painted in the law on tariffs for insurance against NSIPS of December 22, 2005 No. 179-FZ and vary in the range of 0.2-8.5%, to some organizations specified in Art. 2 of the Law No. 179-FZ gives a discount of 40%. As well as the insured can earn some discounts or, on the contrary, allowance for its results, given the assessment of labor protection (Art. 22 of Law No. 125-FZ).
Monthly payment is calculated as follows:
P (n) \u003d (b × T) - σp (1, 2 ... n - 1),
P (N) is a monthly mandatory payment for the month N;
B - base from the beginning of the year the growing outcome until the end of the month for which the calculation is underway;
T - the percentage of insurance premiums;
Σp (1, 2 ... n - 1) - the amount of monthly payments for previous months.
Example
The monthly salary of the engineer Shippetnikova P. Yu. Equal to 123 700 rubles. From January to June, he worked without hospitals, vacations and business trips, receiving 123,700 rubles. monthly. Calculate contributions to the FSS, which should pay the employer for shipping ship in May and June. The organization refers to the 1st Class of Profit.
Check if the limit base was exceeded in May:
123 700 × 5 \u003d 618 500 rub.
No, not exceeded, so you will install a fee in case:
618 500 × 2.9% - 123 700 × 4 × 12.9% \u003d 3587.3 rubles.
NSIPS fee:
618 500 × 0.2% - 123 700 × 4 × 0.2% \u003d 247.4 rub.
In June, the base is 123 700 × 6 \u003d 742,200 rubles, which is more than the limit base of 718,000 rubles. Therefore, in the first half of the year, the contribution to this is counting from 718,000 rubles. Accrued to payment in June:
718 000 × 2.9% - 618 500 × 2.9% \u003d 2885.5 rubles.
NSIPS fee:
742 200 × 0.2% - 618 500 × 0.2% \u003d 247.4 rubles.
When to make payments and how to report to the FSS in 2016
Pay the calculated payment is needed no later than the 15th day of the next month (clause 5 of Article 15 of Law No. 212-FZ, paragraph 4 of Art. 22 of Law No. 125-FZ).
About what prepares for us the coming year regarding the calculations on insurance premiums - in the article.
Calculation of contributions and reporting for voluntary insured by
The rules of voluntary insurance in the FSS in case are considered in Art. 4.5 of Law No. 255-FZ. The annual amount of contributions is calculated on the basis of the minimum wage, operating at the beginning of the year, and rates of 2.9%. Thus, the formula for calculation:
N \u003d Mrot × T × 12,
P - the amount of contributions for the current year;
Mrots - the minimum wage determined at the beginning of the year for which we consider contributions;
T - the percentage of social support.
This amount is listed to the Volunteer Fund should be until the end of the present year - until December 31.
RESULTS
Socials and FSS are charged on payments to employees who have employment relationships with the insured. They pay contributions not only to the organization, but also the saline, hiring workers. It is also necessary to remember the limit values \u200b\u200bof the base, when the contributions to the FSS are not needed.
The legislation of our country undertakes the employer to pay payments for each employee in the state. They are regulated by the Tax Code, Labor and Other Rounds. The employer acts as an intermediary between the state and the employee. About the famous 13% NDFL know everything. But how much does the hired employee do the honest employer do?
Insurance payments
Since 2017, contributions for employees are transferred to the Federal Tax Service (FSN) and the Social Insurance Fund (FSS). Tariffs that every year establishes the Government of the Russian Federation are common. This year you need to list:
Pension insurance - 22%,
For mandatory medical insurance - 5.1%,
In FSS - 2.9% (without considering contributions to the case of industrial injuries).
Employers who have benefits can familiarize themselves with them in the tax table.
There are reduced tariffs, they are presented in the table below.
| Taxpayer category | ||||
| Pharmaceutical organizations, as well as IP (licensed pharmacist licensed) working on UNVD | 20 | - | - | 20 |
| NGO on USN, engaged in social services, education, science, sports, health, art and culture | ||||
| Organizations and IP on USN (only preferential activities). Provided not to exceed the limit of 79 million rubles. | ||||
| Organizations leading charitable activities (only on USN) | ||||
| IP on PSNs (do not include renting property, securely trade) | ||||
| Participants - Sevastopol and Crimea | 6 | 0,1 | 1,5 | 7,6 |
| IP and organizations working in the tourist and recreational and technical and introduction area (FEZ only) | 8 | 4 | 2 | 14 |
| IT organizations (it is necessary to comply with two conditions: employees must be more than 7 people and a surf for three quarters of at least 90%) | ||||
| Organizations that have the status of a participant in the project "Skolkovo" | 14 | - | - | |
| IP and organizations carrying out payments to members of ship crews (only for registered in the Russian International Register of Ships) | - | - | - | 0 |
All social insurance issues were governed by Federal Law No. 212. This year, he was replaced by chapter 34 of the Tax Code of the Russian Federation. Articles 419-425 determine taxpayers, the accrual base, tax objects, tariffs and reporting periods. Also in chapter registered the procedure for calculating taxes and other organizational issues.
In the general case, any payments intended for an individual are considered as an object of recovery of insurance premiums. And the base is the amount of payments taken for a certain time interval, separately for each insured person.
Income tax of individuals
This is one of the direct taxes. Calculated in a percentage ratio from cumulative income minus amounts exempted from tax charge. These include fees, profit from the sale of real estate, premium, gifts, winnings, paid hospital sheets, etc.
How many taxes pay the employer for the employee at the main rate?
As you know - 13%. In some cases, the tax base can be reduced by tax deductions. They are applied only for income taxable 13%. Ndfl is deducted most often and puts them into the budget tax agent. They are the mediator between the state budget and the employee (taxpayer) that the obligation to transfer contributions to the state budget is imputed. Usually, the employer is recognized by the tax agent. It holds a certain amount and lists it to the tax inspection at the place of registration of the organization (company, IP) on the day of the wage to the employee cards.
In this case, the financial burden lies with the employee, and the calculation and payment of the tax is on the employer. While, for example, from the sale of real estate, a citizen independently calculates the amount of payment, previously declared the profit.
Social insurance fund
Payments, according to the norms of the law, conducts an employer. FSS tax distributes on social funds. These contributions give the right to citizens in special cases to receive cash benefits. For example, with:
Loss of the breadwinner
Obtaining disability
The birth of a child
Achieving retirement age.
Obtaining the status of a low-income or large family.
How many taxes pay the employer for the employee in this fund? 2.9% of the accrued wage worker. They are listed either up to the 15th day of each next month, or once a year until December 31.
The rate of deductions in the FSS is depending on the level of harmfulness in production.
In assessing the working conditions at a particular enterprise, the following tariffs apply:
Dangerous (+ 8%),
Harmful (+ 7.2%),
Permissible, as well as optimal (+ 0%).
Contributions for insurance injuries must be listed every month, together with the salary. Moreover, any error in the CBC, the name of the bank or company will delay the translation, and payments in this case will be considered imperfect.
If the last day of payment of contributions is not working (for any reason), then it can be transferred to the first working day. This rule does not work everywhere. For example, payments for the production injuries should go ahead, that is, if the last day of payments on the day off / festive, they must be held in the afternoon.
Accounting of contributions to the FSS is conducted separately for each employee. Incomplete deductions to the FSS entail penalties in the form of 5% of the amount accrued monthly.
In theory
Considering to the social insurance fund produces an employer from its funds. These payments are divided into two types: actual and conditional. The first are paid by third-party non-state and state-owned funds. Most often health insurance and social, as well as the Pension Fund. For example, the Social Fund will pay the employee who has been injured during production activities.
Conditional payments remain on the accounts of the organization (firm, IP). They are designed to ensure the proper standard of living of workers who are dependent, for example, after the injury obtained. As well as:
Child care benefits
Compensation of moral damage (the amount of payment is determined only by the court),
Payment to employees who resurgent to reduce or in the event of liquidation of the enterprise.
Pension Fund of the Russian Federation
Contributions to PF are depending on labor relations. That is, contributions will be different for citizens working on an indefinite labor contract, on combining or an urgent contract. Payments to this fund are made from the organization's accounts (company, IP) in the generally accepted amount - 22% of the accrued wages. The date of deductions in the PF is the 15th number of the next month.
Federal Compulsory Medical Insurance Fund
Which taxes pay the employer for the employee? Contributions to FFOMs. At a rate of 5.1% of wages of each employee are transferred to the needs of free medical care.
This fund is created for monetary assistance in the problems lying in the medical service plane. Thanks to the current regulatory acts and federal legislation, any citizen of our country can get qualified medical and / or medical care.
Discovers to the Mandatory Medical Insurance Fund are intended for:
Unemployed labor activity, including children,
Providing drugs of preferential categories of citizens,
Implementation of mandatory insurance measures taken to fulfill.
FFOMS - Federal property
The reason for this is a number of tasks assigned to him, directly related to the social protection of the population, preserving its health, well-being and the provision of certain services.
The Compulsory Medical Insurance Fund oversees the effectiveness of cash flow to accounts. Also compiled reporting, which is considered and approved by the Government of the Russian Federation. All monetary operations conducted by the Fund are controlled and regulated by the Federal Treasury.
Since the beginning of 2017, the social insurance scope began to obey the federal tax service. Changes are incomplete. They affected only the order of reporting.
Preferential categories of income
Federal legislation provides for a number of categories of income of the hired employee who are exempt from paying contributions to extrabudgetary funds. These include:
Monetary compensation, for example, due to dismissal;
The benefits appointed by the state can be payments due to temporary disability, injury in the production process, etc.;
Material assistance provided in connection with the death of a relative, the birth of a child or with the loss of property due to the events of force majeure.
On average, the amount of contributions to all funds is 43% of the accrued - these are accrued salary taxes, 30% - pays the employer.
IP
And how many taxes pay the employer for the employee, if the first is the IP? Entrepreneurs without the formation of a legal entity pay insurance premiums of the established size. They calculated from the level of the rate are still 26% in as well as 5.1% - in FFOMS. And the amount of payment has changed, because the minimum wage. In 2016, it was 6,675 rubles, today - 7,500, and from July 1, the approval of 7,800.
Does not list.
At the achievement of arrived, IP in 300,000 rubles, payments to the FFR and FFOMs decrease to 1%.
Features of the simplified tax regime
USN is preferential. Therefore, payments are calculated otherwise. This refers to the activities listed in Article 58 212 of the Federal Law (production of toys or sports for sports, construction, education, etc.).
Legal entities, as well as individual entrepreneurs who produce payment in favor of citizens, are released from contributions to FFOMs and FSS. The percentage listed in the Pension Fund is reduced to 20% for them.
Nuances of accounting
Tax calculation is carried out separately for each employee. First, you need to know the worker yourself, how many taxes pay the employer for it in various funds. Secondly, there are certain limits, after which the percentages of the listed contributions are reduced. For example, if the total taxable income becomes above 796,000 rubles, then payments to the pension fund decrease to 10% (but this does not apply to entrepreneurs working on a simplified tax system).
The limit for tax enumerations in the FSS is fixed at 718,000 rubles. After this amount of deductions to the Social Insurance Fund are terminated.
Since last year, the limit on tax collection in FFOMS has been canceled. Contributions are calculated at a rate of 5.1% without any benefits. Details can be found from tables of taxes on the Internet, in open access.
Salary: what to choose a shade
Unofficially in our country there are three types of wages: "black", "gray" and "white".
In the media, the term "white" (read the "small") salary appeared in 1998. It means an officially prescribed amount of salaries in an order for employment and employment contract. "White" salary may consist of:
Premium payments
Admissions for the degree, experience, quality mark, etc.,
Vacation
District coefficient (increases labor payment, compensating for severe climatic conditions in which you have to work),
Hospital.
Employers dislike the "white" salary due to the "headache" with taxes. Employees feel protected with it.
"Gray" (or salary in the envelope) does not reflect part of money earned. Employees of organizations and firms practicing such payments receive officially small salary, and surcharge, in no way reflected in the accounts, is issued in envelopes. Naturally, the employer deducts significantly smaller amounts into various funds. The employee in this case does not have due protection. For example, there are cases when money in envelopes "forget" to issue.
The concept of "black" wages appeared in 1996. It and then, and now means unconfirmed documented salary. What taxes pay the employer for the employee in this case? It is clear that no. Naturally, about paying for maternity or annual leave, sick leave, etc. Speech also does not go.
