Individual entrepreneurs and organizations that are employers are required to pay monthly insurance contributions for pension, medical and social insurance to employees working under employment contracts. Federal Tax Service of the Russian Federation. Contributions for injuries are still paid to the Social Insurance Fund.
Note: since 2017, the procedure for paying and reporting on insurance premiums has changed, this is due to the transfer of control over insurance premiums to the Federal Tax Service of the Russian Federation and the entry into force of the new Chapter 34 of the Tax Code of the Russian Federation “Insurance Premiums”.
From payments to individuals under civil law contracts, it is necessary to transfer contributions only to pension and health insurance (contributions for accidents are not transferred in any case, and contributions for temporary disability are transferred only if such a clause is specified in the contract).
Payments to employees who are legally exempt from paying insurance premiums are listed in Art. 422 of the Tax Code of the Russian Federation.
Please note that individual entrepreneurs, in addition to paying insurance premiums for employees, must additionally transfer insurance premiums to individual entrepreneurs “for themselves.”
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Insurance premium rates for employees in 2019
In 2019, insurance premiums must be paid at the following rates:
- For pension insurance (PPI) – 22% .
- For health insurance (CHI) – 5,1% .
- For social insurance (OSS) – 2,9% (excluding contributions from accidents).
At the same time, some individual entrepreneurs and organizations have the right to use reduced tariffs(see table below).
In 2019, the limits for calculating contributions changed:
- on OPS – 1 150 000 rub. (in case of excess, contributions are paid at a reduced rate - 10% );
- on OSS – 865 000 rub. (if exceeded, contributions are no longer paid);
- for compulsory medical insurance – the limit has been abolished.
Please note, that in 2019, benefits on insurance premiums were canceled for most individual entrepreneurs and organizations. In particular, this affected individual entrepreneurs with a patent, as well as representatives of SMEs working in the social and industrial spheres and using the simplified tax system. Reduced tariffs were left only for NGOs and charitable organizations. More details on insurance premium rates can be found in the table below.
General rates for insurance premiums in 2019
Reduced rates for insurance premiums in 2019
| Payer category | Pension Fund | FFOMS | FSS | Total |
|---|---|---|---|---|
| NPOs on the simplified tax system, conducting activities in the field of social. services, science, education, healthcare, sports, culture and art | 20% | — | — | 20% |
| Charitable organizations on the simplified tax system | ||||
| Participants of the free economic zone in Crimea and Sevastopol | 6% | 0,1% | 1,5% | 7,6% |
| Organizations and individual entrepreneurs engaged in technical innovation and tourism and recreational activities in special economic zones | 20% | 5,1% | 2,9% | 28% |
| Business entities and partnerships operating in the field of IT technologies and meeting the conditions of paragraphs 1 and 2 of Art. 427 Tax Code of the Russian Federation | ||||
| Organizations that have received the status of a participant in the Skolkovo project | 14% | — | — | 14% |
| Organizations and individual entrepreneurs making payments to crew members of ships registered in the Russian International Register of Ships | — | — | — | 0% |
| Organizations in the field of IT (provided that the income from this activity at the end of 9 months is at least 90%, and the number of employees is at least 7 people | 8% | 4% | 2% | 14% |
Note: benefit recipients, in case of exceeding the limits of 1,150,000 and 865,000 rubles. There is no need to make social and pension insurance contributions.
Additional tariffs for insurance premiums in 2019
Note: additional contributions are paid regardless of the limits of 1,150,000 and 865,000. Moreover, companies that have assessed working conditions can pay additional fees. contributions to pension insurance at special rates (clause 3 of Article 428 of the Tax Code of the Russian Federation).
Procedure and terms for payment of insurance premiums
Insurance contributions to the Federal Tax Service and the Social Insurance Fund must be transferred monthly no later than the 15th next month. If the last day coincides with a weekend or holiday, the final due date for payment of contributions is postponed to the next working day.
Payment of pension insurance contributions
Payment of health insurance premiums
Payment of social insurance contributions
Insurance premiums are transferred to two types compulsory social insurance:
- in case of temporary disability and in connection with maternity in the Federal Tax Service of the Russian Federation;
- from accidents at work and occupational diseases in the Social Insurance Fund.
The amount of insurance premiums for temporary disability is 2,9% from salary, but may vary depending on the benefit applied ().
Accident insurance premiums range from 0,2 to 8,5% depending on which professional risk class your main type of activity belongs to.
In 2019, the budget classification codes for transferring social insurance contributions did not change:
- KBK 182 1 02 02090 07 1010 160.(in case of temporary disability);
- KBK 393 1 02 02050 07 1000 160.(from industrial accidents).
You can find out the remaining payment details by contacting the territorial office of the Social Insurance Fund and the tax office at your place of registration.
Note: insurance premiums must be paid and reported in rubles and kopecks.
Reporting on insurance premiums
The sliders below list all the reports that need to be submitted for insurance premiums in 2019: SZV-STAZH, which reflects information about the insurance experience of insured workers. This report must be submitted to the Pension Fund every year, no later than March 1 of the following year.
Reporting to the Social Insurance Fund
Every quarter, you must submit a calculation to the Social Insurance Fund in form 4-FSS. Starting from January 1, 2017, in the calculation of 4-FSS it is necessary to reflect only information on injuries And occupational diseases.
In 2019, the deadline for submitting reports to the Social Insurance Fund depends on its form:
- Electronically – no later 25th
- On paper - no later 20th date of the month following the reporting quarter.
Please note, starting from 2015, all employers whose average number of employees exceeds 25 people (previously there were 50 people) must submit reports only in electronic form with an enhanced qualified electronic signature (UKES).
Since 2017, insurance premiums (except for contributions for injuries) are administered by tax authorities. Therefore, the current calculation of insurance premiums, which policyholders must submit today, has been approved by the Federal Tax Service (Federal Tax Service Order No. ММВ-7-11/551@ dated 10.10.2016).
Unified calculation of insurance premiums: form
You can download the insurance premium calculation form for free in the system ConsultantPlus .
Calculation of insurance premiums 2018/2019: reporting composition
The calculation of insurance premiums consists of a title page and three sections:
- Section 1 “Summary of the obligations of the payer of insurance premiums.” It is worth noting that the first section is the most capacious. It includes calculations for all contributions: for compulsory pension, medical and social insurance (except for contributions “for injuries”);
- Section 2 “Summary data on the obligations of insurance premium payers - heads of peasant (farm) farms”;
- Section 3 “Personalized information about insured persons” (this section must be completed for each insured person).
Employers (who are not heads of peasant farms) must submit:
| Who represents | Composition of calculations for insurance premiums |
|---|---|
| All employers without exception | - title page; — section 1; — subsections 1.1 and 1.2 of Appendix No. 1 to Section 1; — section 3 |
| Employers paying contributions at additional rates and/or applying reduced rates | Front page; Section 1; Subsections 1.1, 1.2, 1.3.1, 1.3.2, 1.3.3, 1.4 of Appendix No. 1 to Section 1; |
| Employers who incurred expenses in connection with the payment of compulsory social insurance in case of temporary disability and in connection with maternity | Front page; Appendix No. 3 to section 1; — section 3 |
Unified calculation of insurance premiums 2018/2019: filling out procedure
You will find a detailed procedure for filling out the calculation of insurance premiums in Appendix No. 2 to the Order of the Federal Tax Service of Russia dated 10.10.2016 No. ММВ-7-11/551@. We will focus on the general requirements for filling out this calculation:
- When filling out the calculation, you must use black/violet/blue ink;
- text fields are filled in printed capital letters. If the calculation is prepared on a computer and then printed, then when filling out the calculation you must use Courier New font 16-18 points;
- Calculation pages must be numbered consecutively, starting from the title page. The page number is written as follows: for example, “001” for the first page, “025” for the twenty-fifth;
- fields are filled in from left to right, starting from the leftmost familiarity;
- cost indicators are reflected in rubles and kopecks;
- in the absence of any quantitative/sum indicator, “0” is entered in the corresponding field; in other cases, a dash is entered.
When filling out the calculation and preparing it for delivery, the following is prohibited:
- correction of calculation errors by means of a corrective or similar means;
- double-sided printing of calculations;
- fastening sheets leading to damage to the calculation.
Codes in a single calculation for insurance premiums
Almost any reporting contains coded information. For example, reporting/tax period code. And, as practice shows, accountants have difficulty entering certain codes. Therefore, we have dedicated codes indicated in the unified calculation of insurance premiums.
Unified calculation: reporting and billing periods
The reporting periods are the first quarter, half a year and 9 months, and the billing period is a calendar year (Article 423 of the Tax Code of the Russian Federation).
Deadlines for submitting a single calculation of insurance premiums
The calculation must be submitted no later than the 30th day of the month following the reporting/billing period (Clause 7, Article 431 of the Tax Code of the Russian Federation).
In 2019, the calculation must be submitted within the following deadlines:
In what form should a unified calculation of insurance premiums be presented in 2019?
Employers whose average number of individuals in whose favor payments were made for the previous reporting/settlement period exceeds 25 people are required to submit a unified calculation of insurance premiums in electronic form (clause 10 of Article 431 of the Tax Code of the Russian Federation).
Other employers can submit calculations on paper:
- submitting the payment in person to the Federal Tax Service (this can be done by the head of the organization/individual entrepreneur or another person with the appropriate power of attorney);
- by sending the payment by mail with a list of the contents and notification of delivery.
Responsibility for late submission of a single calculation for insurance premiums
If you fail to submit a calculation based on the results of the reporting periods or year on time, the fine will be 5% of the amount of insurance premiums not paid on time, subject to payment/additional payment based on this calculation of contributions, for each full/incomplete month of delay, but not more than 30% from this amount and not less than 1000 rubles (clause 1 of article 119 of the Tax Code of the Russian Federation).
By the way, for untimely submission of calculations, tax authorities can not only impose a fine on the policyholder, but also block bank accounts (clause 3.2 of Article 76 of the Tax Code of the Russian Federation).
Errors in the unified calculation of insurance premiums
The employer is obliged to submit to the Federal Tax Service an updated calculation of insurance premiums if he discovered that the previously submitted calculation contains errors leading to an underestimation of insurance premiums payable to the budget, as well as if it is discovered that the information provided is not reflected/incompletely reflected (clause 1 of Article 81 Tax Code of the Russian Federation).
The clarification must include those sections and appendices to them (except for section 3) that were included in the initial calculation, taking into account any corrections made to them.
As for section 3, it is included in the updated calculation only in relation to those insured persons whose information is corrected/added.
Which calculation is considered not presented?
The calculation is considered not submitted if (clause 7 of Article 431 of the Tax Code of the Russian Federation):
- section 3 contains false personal data of an individual;
- there are errors in the numerical indicators of section 3 (in the amount of payments, base, contributions);
- the sum of the numerical indicators of sections 3 for all individuals will not coincide with the data for the organization as a whole, reflected in subsections 1.1 and 1.3 of Appendix No. 1 to section 1 of the calculation;
- the amount of contributions to mandatory pension insurance (based on a base not exceeding the maximum value) in sections 3 for all employees is not equal to the amount of contributions to mandatory pension insurance for the organization as a whole in subsection 1.1 of Appendix No. 1 to section 1 of the calculation.
Calculation of insurance premiums: separate divisions
If an organization has separate divisions vested with the authority to pay income to employees/other individuals, then these OPs must submit calculations for insurance premiums to the Federal Tax Service at their location (clause 7 of Article 431 of the Tax Code of the Russian Federation). Moreover, it does not matter whether the separate division has a separate balance sheet and its own current account.
Keep in mind that the OP has been vested with the above powers, it is necessary to inform the tax authorities (clause 7, clause 3.4, article 23 of the Tax Code of the Russian Federation, Letter of the Federal Tax Service dated September 14, 2016 No. BS-4-11/17201, Letter of the Ministry of Finance dated 05/05/2017 No. 03-15-06/27777). The organization has a month to do this from the date the OP is vested with the appropriate powers.
You can read more about filling out insurance premium calculations.
The form for calculating insurance premiums, used since 2017, was approved by order of the Federal Tax Service dated October 10, 2016 No. ММВ-7-11/551. Form for KND 1151111. Starting next year, this form of calculation will replace the current form of calculation for insurance premiums RSV-1.
Also, the indicated order of the Federal Tax Service approved:
- procedure for filling out calculations for insurance premiums;
- form for submitting calculations of insurance premiums in electronic form.
The form for calculating insurance premiums, approved by Order of the Federal Tax Service dated October 10, 2016 No. ММВ-7-11/551, was registered by the Ministry of Justice on October 26, 2016 No. 44141 and officially published on October 27, 2016.
Why was the calculation approved?
Since 2017, pension, medical and contributions to the Social Insurance Fund in case of disability and in connection with maternity (except for contributions for injuries) come under the control of the Federal Tax Service (FTS). Accordingly, reporting on insurance premiums has also changed since 2017. For these purposes, tax authorities approved a unified calculation of insurance premiums. It essentially summarized the forms RSV-1, RSV-2, RV-3 and 4-FSS in terms of contributions coming under their control.
Note that insurance premiums for injuries in 2017 will continue to be controlled by the Social Insurance Fund. In 2017, accountants will need to show these contributions in a separate calculation. Cm. " ".
Deadline for submitting a new calculation of insurance premiums
The due date for payment of contributions in 2017 will remain the same - the 15th day of the month following the month for which contributions were accrued. However, the deadline for submitting reports on insurance premiums will be different. The approved calculation of insurance premiums will need to be submitted no later than the 30th day of the month following the reporting period (quarter, half-year, 9 months and year). This follows from paragraph 7 of Article 431 of the Tax Code. Accordingly, for the first time, the calculation of insurance premiums, approved by order of the Federal Tax Service dated October 10, 2016 No. ММВ-7-11/551, will be required for the 1st quarter of 2017. Moreover, April 30 is Sunday. Then May 1 (Monday) is a non-working holiday. In this regard, for the first time, you will need to report to the Federal Tax Service on insurance premiums using the new calculation form no later than May 2, 2017.
Reporting on insurance premiums in 2017-2018 is provided to the Federal Tax Service, since the functions of administering these payments have been transferred to the tax authorities since 2017. How has the reporting form changed? How often should it be taken? Read the material for answers to these and other questions.
New quarterly report on insurance premiums
Starting with reporting for the 1st quarter of 2017, all employers who calculate insurance premiums (IC) from the wages of their employees are required to report not to the funds, but to the Federal Tax Service (Chapter 34 of the Tax Code of the Russian Federation).
The Federal Tax Service approved the new report on insurance premiums from 2017 in its order No. ММВ-7-11/551@ dated 10.10.2016. The document includes information that was previously provided to the Pension Fund of the Russian Federation in the reports DAM-1, DAM-2, DAM-3 and to the Social Insurance Fund regarding contributions for the payment of sick leave benefits. The calculation consists of a title page and 3 sections:
IMPORTANT! The totals of section 1 (summary data on insurance premiums) and section 3 (accrued premiums for each insured person) must match. Otherwise, the payment is considered not submitted (clause 7 of Article 431 of the Tax Code of the Russian Federation).
The document is submitted at the end of each quarter no later than the 30th day of the month following the reporting month. If the reporting day is a weekend, the due date for the calculation is postponed to the next working date. Late submission of reporting threatens the taxpayer with a fine of 5% of the amount of contributions recorded in the calculation, but not more than 30% of this amount and not less than 1,000 rubles. (clause 1 of article 119 of the Tax Code of the Russian Federation). The document form is submitted on paper with an average number of no more than 25 employees. If the number of employees exceeds the established norm, then the calculation is sent via telecommunication channels.
The deadline for paying contributions has not changed: no later than the 15th day of each month for the previous month (clause 3 of Article 431 of the Tax Code of the Russian Federation). However, the details and BCC for payments are now different.
This article will help you avoid making mistakes when preparing payment documents for contributions to the Federal Tax Service. .
See also: .
Declaration of contributions and algorithm for filling it out from 2017
The declaration consists of 24 sheets, but the title page, sections 1 and 3, as well as Appendix 1 (subsections 1.1 and 1.2) and Appendix 2 to Section 1 are required to be completed. The remaining sheets are completed if information is available. The algorithm for filling out the form is provided in Appendix 2 to Order No. ММВ-7-11/551@. Let's consider the basic requirements for completing the calculation:
- filling is carried out using a printing device or manually with black, blue or purple paste, in capital letters;
- calculation sheets have continuous numbering;
- all values are displayed based on the credentials of the contribution payer in rubles and kopecks;
- if there are no indicators, the number zero is entered in the corresponding cells, and a dash is placed in the remaining familiar places;
- all information is reflected in the corresponding fields from left to right.
Prohibited:
- make corrections using corrective means;
- print the calculation on both sides of one sheet;
- fasten sheets in a way that will lead to damage to the paper.
New report on insurance premiums 2017-2018 - form and example of filling - you can on our website.
What form of reporting is provided to the funds?
Transferring the administration of contributions to the tax office does not mean that there is no need to report to the funds. In the table below we will consider what reports and how often need to be submitted to the Pension Fund and the Social Insurance Fund.
|
Where to take it |
||
|
Monthly no later than the 15th day of the month following the reporting period |
||
|
SZV-STAZH and ODV-1 |
within 3 days from the date of application for information from an employee retiring; within 1 month from the date of approval of the liquidation balance sheet |
|
|
4-FSS regarding “unfortunate” contributions |
Territorial branch of the FSS |
Quarterly before the 20th day of the month after the reporting quarter - on paper or no later than the 25th - in electronic form |
ATTENTION! All adjustments for the period before the beginning of 2017 are provided to the relevant funds.
Results
Starting with reporting for the 1st quarter of 2017, a new calculation form is in effect for insurance premiums, subject to its own filling out rules. It is provided to the Federal Tax Service by all employers without exception. However, some reports regarding employees are still submitted to the funds.
The Federal Tax Service commented on all the innovations related to the transfer of contributions to it, releasing a convenient reminder for policyholders. it can be found on our website.
Reporting on insurance premiums will change from 2017. It will need to be submitted to the Federal Tax Service, since control over the timely payment and assessment of contributions is entrusted to the tax authorities.
But this does not mean that there will be fewer reports, since reporting to funds will remain the same. Those. in 2017, 4 reports will need to be submitted regarding insurance premiums: one to the Federal Tax Service, the second to the Social Insurance Fund, the third and fourth to the Pension Fund (Federal Law of July 3, 2016 No. 243-FZ).
Reporting on contributions in 2017 to the tax office
Reporting on insurance premiums to the tax office since 2017 represents a single calculation of insurance premiums. It will replace two forms 4-FSS and. Moreover, contributions for injuries remained under the control of the Social Insurance Fund.
The deadline for submitting these reports is quarterly no later than the 30th day of the month following the reporting period. The report is provided both in paper and electronic form.
Table of payment of insurance premiums in 2017
1st quarter of 2017 - until May 2, 2017 (April 30 is a day off)
2 quarters (half-years) of 2017 - until July 31 (July 30 is a day off)
3rd quarter (9 months) of 2017 - until October 30 inclusive.
4th quarter of 2017 - until January 30, 2018.
The reporting form for contributions in 2017 and the procedure for filling it out were approved by order of the Federal Tax Service of Russia dated October 10, 2016 No. ММВ-7-11/551.
The new 2017 premium report consists of a title page and three sections. Section 2 is defined for the heads of peasant farms, so we fill out the first and third sections. The Ministry of Labor proposes to make a single report on insurance premiums monthly starting from 2018, making appropriate changes to the chapter of the Tax Code of the Russian Federation on insurance premiums.
What is the new insurance premium form? It includes 24 sheets, which contain information from two combined reports - RSV-1 and 4-FSS.
Reporting on insurance premiums in 2017 to the Pension Fund.
Despite the innovations, two reports will need to be submitted to the Pension Fund (and a new report on the insurance experience of employees).
SZV-M has been available for rent since April 2016. This report is submitted by all organizations and entrepreneurs with hired employees working under employment contracts or GPC agreements, the payments of which are subject to contributions to the Pension Fund. SZV-M is due in 2017 no later than the 15th of each month.
The second report is a report on the insurance experience of employees. This report is provided by companies and individual entrepreneurs once a year before March 1st. That is, the first report on insurance experience is submitted before March 1, 2018. The report form has not yet been officially approved.
Reporting on contributions in 2017 to the Social Insurance Fund.
A new form for calculating contributions for injuries is being submitted to the Social Insurance Fund. The deadline for submitting this report has not changed. Those. a paper report on contributions for injuries in 2017 is submitted by the 20th day of the month following the reporting period, electronic reporting - inclusively by the 25th day of the month following the reporting period. The report form has not yet been approved.
Reporting contributions in 2017: table
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