The rate of insurance contributions from accidents and occupational diseases depends on the main activity of organizations and entrepreneurs. To deal with what kind of business is considered the main and how to influence the size of the tariff, this recommendation will help.
Differences will be for those who , and those who are working already .
Tariff for those who only registered
The newly created organization (entrepreneur) fare establishes the territorial separation of the FSS of Russia in which it is registered. In this case additional information You do not need to submit to the Foundation.
The main activity of the organization (entrepreneur) Employees of the Foundation will determine the information that you are in the Unified State Institution (EGRIP). More precisely, they will be considered the appearance that is first in the list of all declared.
Organizations are called planned activities in a sheet "and" statements on the form No. P11001, which is submitted for registration. And entrepreneurs - in the "A" sheet of statements in form No. P21001. And the same form approved by order of the Federal Tax Service of Russia of January 25, 2012 No. MMB-7-6 / 25.
This follows from paragraph 10 of the Procedure approved by the decision of the FSS of Russia of March 23, 2004 No. 27, paragraph 2 of Article 6 of the Law of July 24, 1998 No. 125-FZ.
The assigned FSS RF tariff will inform the Organization in the notice. The form of this document is given in Appendix 3 to the Procedure approved by the decision of the FSS of Russia of March 23, 2004 No. 27.
Tariff for those who work for more than a year
Organizations and entrepreneurs who work for more than a year must annually confirm the right to the initial fees "on injuries established by him. Here are the stages for this pass:
Entrepreneurs who work for more than a year are not obliged to annually confirm the rate of contributions "on injuries" (paragraph 10 of the Rules approved by the Decree of the Government of the Russian Federation of December 1, 2005 No. 713). But if the entrepreneur has changed the main activity in Eagle, then it must be installed a new insurance rate corresponding to the new class professional risk.
The new tariff may be less than the previous one. However, independently FSS Russia will not take into account the changes and retain the maximum rate established earlier. Therefore, in such situations, the entrepreneur is better to confirm its main type of activity for the current year.
How to determine the main activity
Organizations and entrepreneurs independently determine their main activity (paragraph 11 of the Rules approved by the Decree of the Government of the Russian Federation of December 1, 2005 No. 713).
To do this, count how many revenues from the sale of products (works, services) for each type of activity received last year. Then calculate the share of each type of activity in the total volume of revenues from the products (works, services):
Activities that correspond to the greatest share, for the current year and will be the main one.
If there are several activities of the greatest share, then the main activity will be the one that corresponds to a higher class of professional risk. Professional risk classes are given in the classification approved by the Order of the Ministry of Labor of Russia of December 25, 2012 No. 625n.
Such an order of determining the main type economic activity It follows from paragraphs 9 and 14 of the rules approved by the Decree of the Government of the Russian Federation of December 1, 2005 No. 713.
Calculation of the specific weight of the activities in the territorial office of the FSS of Russia in an explanatory note. If the calculation does not pass, the fund may establish a tariff, which is provided for activities with the highest class of professional risk. Moreover, you can choose any of your type of activity.
Example, how to determine the main type of activity to establish the facility faculty for accidents and caregings
Overall revenue without VAT from sales of products (works, services) Alpha LLC for 2015 amounted to 8,000,000 rubles, including:
- from the sale of household furniture on agency contracts (OKVED code - 51.15.1) - 1,000,000 rubles.
The main activity of the Alfa activities for 2016 recognized furniture production activities.
- ;
- .
These documents, an accountant presented to the FSS department of Russia, which registered the organization. The Foundation assigned the "Alfa" facility insurance fees for accidents and occupational patrols for 2016, corresponding to the 8th grade of professional risk. Its size was 0.9 percent (Article 1 of the Law of December 14, 2015 No. 362-FZ, Article 1 of the Law of December 22, 2005 No. 179-FZ).
Tip:during the year, the main type of activity of the Organization may change compared to the originally stated. If a new type of activity is consistent with the reduced fare of insurance premiums, the fund must return (or be bought) insurance premiums paid at a higher rate.
Application of tariffs that do not correspond to the actual type of activity, contradicts the essence mandatory insurance. Therefore, if the tariffs established for activities, which last year was the main, do not correspond to the activities of which the organization is engaged in the current year, it has the right to revise them. To do this, the territorial separation of the Fund needs to submit documents and calculations confirming the actual type of activity. Representatives of the Foundation should consider these documents and make a decision regardless of the previously established class of professional risk and tariff size. Moreover, as a result of the revision of tariffs, an overpayment of insurance premiums will arise, it must be returned to the organization.
The legitimacy of this approach is confirmed by arbitration practice (see, for example, the definition of the Supreme Court of the Russian Federation of September 2, 2015 No. 303-kg15-10066, Decisions of the Arbitration Court of the Far Eastern District dated May 14, 2015 No. F03-1493 / 2015, the fifth arbitration appellate Court of February 3, 2015 No. 05AP-15626/2014).
What documents to submit to the FSS of Russia
Based Fill in the documents you need to submit to the territorial office of the FSS of Russia:
- certificate confirmation of the main type of economic activity ;
- application for confirmation of the main type of economic activity .
Attach a copy to them explanatory Notes to Balance For the previous year. It is not necessary to pass it only small enterprises and entrepreneurs .
Documents submit to the territorial office of the FSS of Russia no later than April 15 of the year to which the tariff is established. Specified documents You can apply on paper (personally or by mail). But the FSS of Russia recommends sending documents through a single portal of public service . Step-by-step instruction, how to do it, posted on the website of the FSS of Russia .
This is provided for in paragraph 3 of the Procedure approved by the Order of the Ministry of Health and Social Development of Russia of January 31, 2006 No. 55, paragraph 47 Administrative regulations, approved by the Order of the Ministry of Labor of Russia of September 6, 2012 No. 178n and confirmed on the official website of the FSS of Russia.
To pass documents through the Public Services portal, the organization must have reinforced qualified electronic signature on physical media. You can get it in one of certification centers accredited by the Ministry of Communications of Russia . In addition, on the computer from which the documents will be sent must be installed cryptoprovider program .
When to wait for the decision about the new tariff
Based on the received documents of the FSS of Russia, the rate of insurance fees on accidents and occupational patients for the current year is assigned. This applicant will be informed within a two-week period from the date when the documents submitted (p. 4 of the Procedure approved by the Order of the Ministry of Health and Social Development of Russia of January 31, 2006 No. 55). The form of notification is provided in Appendix 3 to the decision of the FSS of Russia of March 23, 2004 No. 27.If you sent documents through a single government service, the status of your application you can track in personal Cabinet. Step-by-step instructions, how to do it, is posted on site FSS Russia .
Situation: how to pay contributions for insurance against accidents and occupational diseases at the beginning of the year before receiving the notifications about the tariff for the current year from the FSS?
While the new tariff was not assigned, insurance premiums pay taking into account the main type of activity, which was confirmed in the past year. It is directly spelled out in paragraph 11 of the Procedure, approved by the Order of the Ministry of Health and Social Development of Russia of January 31, 2006 No. 55.
But in any case, the tariff take the one that is approved for the relevant class of professional risk for the current year. Now this is used by the classification of types of economic activities in class risk classes, approved by order of the Ministry of Labor of Russia dated December 25, 2012 No. 625n.
When the FSS of Russia will establish another class of professional risk, contributions "on injuries" to recalculate new bid.. And even if the result is not ignore to the budget, penalties and fines will not have to pay. After all, you did not violate anything, but acted according to the established procedure.
What will happen if the information in the FSS of Russia does not represent
It happens that set time until April 15. necessary information So do not represent. In this case, the Foundation independently defines the main activity of the employer for the current year.
The main recognize that activity of the employer, which corresponds to the highest class of professional risk. At the same time, the Foundation is not entitled to choose the most "risky" type of business arbitrarily from all types of activities declared by the Organization during registration. When determining, the Fund should consider only those activities in which the organization was actually engaged in the previous year. This follows from paragraph 13 of the Rules approved by the Decree of the Government of the Russian Federation of December 1, 2005 No. 713, and confirmed by the Decree of the Presidium of the Russian Federation of July 5, 2011 No. 14943/10 and the definition of the Supreme Court of the Russian Federation of June 30, 2015 No. 301 Kg15-6612.
Moreover, if the actual type of activity differs from the claimed, the fund must return the organization insurance premiums paid at a higher rate. This is indicated by judges in determining the Supreme Court of the Russian Federation of September 2, 2015 No. 303-kg15-10066.
Tariff for separate divisions
If a separate division of the organization independently pays Contributions for insurance against accidents and caregings, he is assigned a separate tariff. This follows from paragraphs 7 and 11 of the Rules approved by the Decree of the Government of the Russian Federation of December 1, 2005 No. 713.
If the organization has such separate divisions, then determine the main activity separately:
- for everyone separed division;
- at the head office of the organization without taking into account separate divisions.
The procedure according to which the tariff establishes separate divisions as the same as for organizations (paragraph 2 of paragraph 8 of the Procedure, approved by the Order of the Ministry of Health and Social Development of Russia of January 31, 2006 No. 55). The form of notification for separate divisions is given in Appendix 7 to the Procedure approved by the decision of the FSS of Russia of March 23, 2004 No. 27.
A separate division that does not pay contributions independently, as well as a structural division of the organization (for example, workshop), you can establish a separate fare of contributions. This is possible in the following cases:
- the division is employed by the organization that is not the main one;
- according to this unit, the organization is separately reported to the FSS of Russia;
- the organization has no insured premiums, as well as penalties and accident insurance penalties and professional diseasesnot repaid on the day of submission of the application (Appendix 3 to the order approved by the Order of the Ministry of Health and Social Development of Russia of January 31, 2006 No. 55).
This follows from paragraph 7 of the Procedure approved by the Order of the Ministry of Health and Social Development of Russia of January 31, 2006 No. 55.
If the organization decided to establish a separate tariff for such a unit, simultaneously with the confirmation of the main activity of the organization, imagine:
- statement. At the same time, the activities that the organization pointed out in the certificate confirmation must comply with the activities listed in the statement;
- copies of documents confirming the maintenance by the division are not fundamental to the organization of activities (provision on the division, order (extract from the order) on accounting policies).
This rule of establishing a separate fees facility is defined in paragraph 8 of the Procedure approved by the Order of the Ministry of Health and Social Development of Russia of January 31, 2006 No. 55.
The decision to establish a separate tariff takes the territorial separation of the FSS of Russia. Do it after agreeing with the Foundation, where the presented document set is sent within seven working days. The fund considers them within twenty working days and reports the results of the territorial department of the FSS of Russia. After that, within two weeks, the Russian FSS office at the place of registration of the organization should inform her about a tariff assigned to a separate unit. This is stated in paragraph 9 of the Procedure approved by the Order of the Ministry of Health and Social Development of Russia of January 31, 2006 No. 55.
An example of the establishment of the fees for insurance against accidents and occupational diseases on the organization having a structural division
The total revenue from the sale of products (works, services) LLC Alpha for 2015 amounted to 8,000,000 rubles, including:
- from publishing activities (OKVED code 22.1) - 3,500,000 rubles;
- from the production of furniture (OKVED code - 36.1) - 3,500,000 rubles;
- from the sale of furniture at the agency contracts (OKVED code - 51.15) - 1,000,000 rubles.
The share of publishing activities is 43.75 percent (3,500,000 rubles: 8,000,000 rubles. × 100%), furniture production activities - 43.75 percent (3,500,000 rubles: 8 000 000 rub. × 100% ), Agents in the wholesale trade of furniture - 12.5 percent (1,000,000 rubles: 8,000,000 rubles. × 100%).
The greatest share has two types of organizations. Therefore, the accountant determined what kind of activity corresponds to the highest class of professional risk.
In 2016, publishing activities correspond to the 1st class of professional risk, and furniture production activities are the 8th grade.
The main activity of the Alfa activities for 2016 recognized furniture production activities. It corresponds to a tariff in the amount of 0.9 percent.
Publishing activities are engaged in the structural division of Alpha. This unit in the process of the production of furniture is not involved.
Publishing activities (OKVED code 22.1) refers to the 1st class of professional risk to which the rate of contributions in the amount of 0.2 percent (Article 1 of the Law of December 14, 2015 No. 362-FZ, Article 1 of the Law of December 22 2005 No. 179-FZ). Therefore, the organization is beneficial to establish a separate tariff for structural unit, dealing only by publishing activities.
Based on the calculations carried out, the accountant filled:
- certificate confirmation of the main type of economic activity;
- application for confirmation of the main type of economic activity;
- application for the establishment of a separate tariff for the structural unit.
These documents, the organization presented to the FSS department of Russia at the place of accounting "Alpha".
To them, the accountant attached copies:
- explanatory note to the balance for the previous year;
- Regulations on the division;
- order of Accounting Policy.
The FSS Department of Russia assigned the "Alfa" insurance fees for insurance against accidents and occupational patients for 2016, corresponding to the 8th grade of professional risk. Its size was 0.9 percent (Article 1 of the Law of December 14, 2015 No. 362-FZ, Article 1 of the Law of December 22, 2005 No. 179-FZ). The subdivision engaged in publishing activities assigned a tariff in the amount of 0.2 percent.
Discounts or rates for tariffs
FSS Russia can establish organization tariff taking into account discounts or allowances. For this, labor safety indicators in the organization are compared with medium-wide values.
The average industry indicators are approved:
- for 2016 - Resolution of the FSS of Russia of May 26, 2015 No. 72.
Compare the following criteria:
- the ratio of the costs of the FSS of Russia to pay all types of collateral for all insured events from the employer and total amount accrued insurance contributions from accidents and occupational diseases;
- the number of insured cases per 1000 working;
- the number of days of temporary disability per insured event.
Such an order is provided for in paragraph 3 of the Rules approved by the Decree of the Government of the Russian Federation of May 30, 2012 No. 524.
Discounts and allowances for tariffs Territorial branches of the Fund are determined by the methodology approved by the Order of the Ministry of Labor of Russia of August 1, 2012 No. 39n.
In addition to the main indicators specified in paragraph 3 of the Rules approved by the Decree of the Government of the Russian Federation of May 30, 2012 No. 524, determining the size of the discount or allowance, take into account the results of a special assessment of working conditions. Attention takes and information on the conduct of mandatory preliminary and periodic medical examinations of employees. This is provided for in paragraphs 2.4 and 2.5 of the methodology approved by the Order of the Ministry of Labor of Russia dated August 1, 2012 No. 39n.
How to get a discount
Discount to the tariff can be obtained if the organization:
- registered and actually operates three years or more;
- current contributions for insurance against accidents and occupational diseases are paid in a timely manner;
- at the date of application, there is no debt on insurance premiums for insurance against accidents and tradeboles;
- does not have insured deaths.
The size of the discount is calculated on the basis of the organization's work for three years.
This follows from the provisions of paragraph 1 of Article 22 of the Law of July 24, 1998 No. 125-FZ and paragraphs 3, 4 and 8 of the Rules approved by the Decree of the Government of the Russian Federation of May 30, 2012 No. 524.
To get a discount for the next year, no later than November 1 of the current year in the territorial office of the FSS of Russia imagine statement.
Discounts are established taking into account the information on the special assessment of working conditions, according to the results of certification of jobs. Also take into account the results of mandatory medical examinations of employees as of January 1 of the current year. Previously, this information needed to be submitted with the statement. Now they are reflected in Table 10 of Section II
This is stated in paragraphs 7 and 9 of the Rules approved by the Decree of the Government of the Russian Federation of May 30, 2012 No. 524.
In which cases of the Federal Tax Service of Russia can establish an allowance for the tariff
FSS of Russia can independently establish an allowance for the tariff if the level of injuries at the employer over the previous three years was higher than the average level of the industry (paragraph 1 of Art. 22 of the Law of July 24, 1998 No. 125-FZ). The size of the surcharge cannot exceed 40 percent of the tariff established by the employer (paragraph 2 of paragraph 1 of Art. 22 of the Law of July 24, 1998 No. 125-FZ).
Assigned organization tariff taking into account the allowance is calculated so:
To establish the premium to the tariff for the next year of the FSS of Russia should, adopting a decision no later than September 1 of this year. To notify the employer of the Federal Tax Service of Russia is obliged over the next time after making a decision of five days.
This is stated in paragraph 9 of the Rules approved by the Decree of the Government of the Russian Federation of May 30, 2012 No. 524.
Tariff for entrepreneurs who have disabled people
Regardless of the main type of activity, the right to benefits have entrepreneurs who take to work with disabilities. With payments in favor of such employees entrepreneurs accrue insurance premiums based on 60 percent insurance Tariffestablished on the main type of activity. This is stated in Article 2 of the Law of December 14, 2015 No. 362-FZ.
2017 brought a lot of changes that concern insurance premiums for injuries. Now FSS has received more expanded features and opportunities, and part of the duties were transferred. tax Service.
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Practice shows that the less dangerous work is fulfilled by an employee, the smaller there will be insurance premiums for injuries.
But if the company did not establish its main type of work on time, the FSS will be forced to arrange the maximum tariff.
Main aspects
Regardless of the type of organization, its form of ownership and type of activity, its leadership is obliged to employees from injuries in the production and diseases associated with professional activities.
But the amount of insurance premiums itself will differ significantly, depending on the probability of occurrence of such cases.
Insurance contributions Produced with payments and other rewards for the work of the employee. Perhaps only in the case when labor relations are established between the employee and the employer.
What it is
The legislation by insurance premiums for injuries recognizes the funds that the establishment reports the FSS to cover the insured events of the staff of this institution.
Accidents are cases of harm in the process of performing work, which is provided. 2019 brought many changes that concern insurance premiums.
Before the payments on compulsory health insurance (injuries including) were paid only to the FSS (only one report was to pass), today the payment reports must be submitted to the tax service and in social resources.
Contributions for injuries from vacation and other types of income remained in the same size, but the reporting form (in connection with the separation of powers) changed significantly.
Existing standards
All questions that are associated with the size and order of insurance deductions are regulated. regulatory act.
This law concerns payments for accidents at work, as well as professional diseases.
In the event of insurance cases, payments are made on the basis of the rules that are registered in such legislation:
- The ruling of the government, which indicates the rules for calculating certain types of activities to such, in which the presence of professional risk is observed.
What you need to know
All payers of insurance premiums on injuries in 2019 must specify its type of activity.
To do this in FSS you need to submit such documents:
- statement where the main type of labor in the enterprise will be indicated;
- a document confirming the type of activity;
- for large enterprises still need explanatory note to balance for the previous year.
It is important not to be late with the submission of documents, since in this case the FSS will provide for the institution the highest rate, at least such a bet may not respond to the actual type of work
Before that FSS should be justified the reasons for raising the tariff, as the company could challenge the highlights.
How to find out your tariff
To determine your fare this year, you should confirm the view labor activity For the previous reporting period.
To do this, until April 17, everything should be filed in FSS required documents Together with the statement.
If this is done, there will be no fund will not be penalized, but will establish the appropriate tariff at its discretion.
Typically, the choice falls on the highest rate of those that are represented by Ergul codes at the relevant institution.
For the enterprise itself, this is very unprofitable, so it is very important to confirm your type of activity in time.
Payment order
And at least in 2019, many changes were introduced, which concern the provision of the right to the tax service to control a large number of social payments, the insurance premiums on injuries should be paid to the FSS.
Under the estimated period, they understand 1 year. Be sure to make reports for such periods:
- quarter;
- 6 months;
- 9 months;
- one year.
Federal Law No. 125 says that payments for injuries need to be transferred from employee salaries to the 15th day of each month (following calculated).
If this date falls out on a weekend or a holiday (they mean public holidays), then the next business day is considered the last day for payment of contributions.
If the employee carries out the functions assigned to it in line with civil relations, then to pay insurance premiums will be necessary in the established FSS
This period is established by the Foundation separately for each specific case. To enumerate funds to the account of the relevant institution, it should be recognized by its details.
This information can be obtained in the Fund's Office or on its official website. To transfer funds to the Fund's account, the company's employee will need to fill in a special payment.
It should be made such information:
- date of payment and the payment order number;
- information about the payer of insurance premiums.
The last item must be filling out in several lines:
| 101 | Indicates the status of the payer |
| 8 | Name of the institution |
| 60 | Institution number that issues the tax inspectorate |
| 102 | PPC institution (for IP it is 0) |
| 9-12 | Data on the banking institution of the payer are made |
| 21 | What queue is made payment |
| 24 | Destination of money transfer |
| 6,7 | Amount of payment |
| 22 | Payment code |
| 105 | OKTMO |
How to calculate the payment of disabled
If the company has the first, second or third group, then in 2019, trauma contributions will cost 40 percent cheaper.
Vi \u003d B * 0.4 where:
Such reduced rates of disabled people should pay without confirmation on their part.
Insurance contributions for injuries in 2019
Every month after the employee is accrued wageshould deduct payments to injuries.
In 2019, this must be done by this algorithm:
If the company has been created and continues its activities, it can expect a benefit of 60 percent of the main tariff.
Measures of responsibility
If an enterprise does not give the reporting on the set period, then it will be imposed a fine of 4 percent of the total amount of contributions, from the day when contributions ceased.
The fine size cannot be less than one thousand rubles, but not more than 30 percent of the amount of all contributions. Such norms are registered in.
If an enterprise is too late the tax base, then it will be imposed a fine of 20 percent. At the same time, the amount of sanction can not be above 40 thousand rubles.
Also accrual of a fine in the amount of 20 percent will occur in such cases:
- incomplete payment of contributions;
- complete lack of contributions for injuries;
- calculus amounts that do not respond true;
- other payer errors that violate legislation and can be evaluated as a violation of tax reporting.
If the payment of contributions is not fully or there is no one at all and it has been proven that the payer does this intentionally, then the fine can be 40 percent of the amount of non-payment.
Frequently asked Questions
In practice, there is a large number of situations where it is necessary to clarify some of the complex issues.
To obtain correct answers, it is important to monitor legislation, as it is often subject to change.
What payments are not subject
Insurance premiums are not charged on such payments:
- social benefits (maternity, hospital, etc.);
- if payments are carried out by agreements for the provision of services.
Will IP pay
An individual entrepreneur must pay contributions to injury for itself throughout the entire period when he has the status of a business entity.
Exception to this rule are preferential periodsWhen he does not need to pay these payments.
When the law was adopted medical insurance in Russian Federation, .
The size of contributions to injuries depends on the level of complexity and danger of work performed. Moreover, only those types of work are subject to labor contracts.
Each enterprise is obliged to file confirmation of its main activity on time, otherwise the FSS will have the right to appoint the largest tariff for this type of labor.
If contributions are not paid on time or are not fully paid, the company will be fined in line with the norms of tax legislation.
Applications and calls are accepted around the clock and seven days a week..
Many are interested in what will be insurance bet rates in 2017. TableIn our opinion, the most convenient form to reveal the whole picture on contributions to the near future.
Changes
It's no secret that contribution rates in state social funds are The second to the degree of significance after taxes with mandatory payments. The progress of the insurance premium is The magnitude that will inevitably fall on the shoulders of tenants - companies and businessmen.
We will remind about the main legislative advantage in this area: since 2017, the bulk of the authority has passed to the tax service of Russia. This is the control of the deduction on topical rates of insurance premiums, recovery of debts on them and receiving + report analysis.
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.
| What remains the same | Reporting periods: first quarter, half year and 9 months |
| Settlement period - year | |
| Who is obliged to pay - firms, IP, lawyers, notaries and other private specialists | |
| Object - the same payments | |
| Dimensions reduced insurance fees | |
| Base for accrual of contributions - the rules are almost the same | |
| What will change | Reporting blanks, because to send will be in the tax authorities |
| Terms of delivery of reports | |
| More in detail are prescribed by the criteria that must be configured to be eligible for + is replenished with a list of such requirements. | |
| Moment of loss of right to reduced insurance fees: Now it is indicated that this is "rear" - since the beginning of the year |
Next, consider what will happen. Immediately note that in 2017. social taxes Betting Saved. For example, income tax (NDFL) remained at the same level. This suggests that the state does not want interest rates In terms of insurance premiums in 2017 year to put on the business.
Insupportments 2017: Rates, Table
Below in the table shows the rates on insurance premiums for 2017. The tariff rate (insurance rate) is Percentage of accrual of contributions.
Putting on contributions in 2017(see table)
| Where to | Why | Tariffs of insurance premiums, % |
| IN Pension Fund on ops | 22 | |
| Payments exceed the base limit | 10 | |
| To the Social Foundation for temporary disability and motherhood | Payments do not exceed the limit of the base | 2,9 |
| Payments exceed the base limit | Not necessary | |
| FFOMS: rate in 2017 year | – | 5,1 |
2017 year: reduced insurance fees
Hurry to please that minimum tariffs of insurance premiums in state extrabudgetary funds
Continue and in 2017. True, only the favorites will be able to count on them.
| Type of Insured and OKVED Activity Codes | Tariff for calculating insurance premiums | ||
| In Pens. Foundation,% | To the Social Foundation (except injuries),% | 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 the loss of the right to the reduced tariff since the beginning of the year) Codes: 13 - 16, etc. | 20 | 0 | 0 |
| "Intelligencers": pharmacies and merchants with pharmalizia. The right to [reduced fares of insurance premiums] - only in the pharmaceutical direction. Codes: | 20 | 0 | 0 |
| IP on a patent against hired personnel (for some activities there are exceptions) Codes: | 20 | 0 | 0 |
| NGO on USN (except state structures) spheres: Social services of citizens; Codes: | 20 | 0 | 0 |
| Charitable organizations - "Simplishers" Codes: | 20 | 0 | 0 |
| IT-firm Codes: | 8 | 2 | 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 Code: 72. | 8 | 2 | 4 |
| An agreement with the management authorities for special economic zones on: introduction of new technologies; Development of the tourist cluster. Codes: | 8 | 2 | 4 |
| Payments and remuneration of crews of ships registered in the Russian International Register (there are a number of exceptions) Code: 50. | 0 | 0 | 0 |
| There is the status of a participant in the project "Skolkovo" Code: 72.1 | 14 | 0 | 0 |
| There is a participant's status free economic zone in Crimea Codes: Anyone except 05, 06, 07, 08, 09.1, 71.12.3. | 6 | 1,5 | 0,1 |
| There is a resident status of an advanced development Codes: For each territory, the type of activity is established individually | 6 | 1,5 | 0,1 |
| There is a resident of the free port "Vladivostok" Codes: any other than that are prohibited (see the decision of the Supervisory Board of this free port). | 6 | 1,5 | 0,1 |
2017 year: accident Insurance Contribution rate
Finally, consider what will be in 2017 social deductions rate (FSS) by injury.
On our website table of rates of insurance premiums in 2017 In terms of PE at work and professional ailments.
Recall that the law obliges every year to prove the loyalty of the contribution rate on "injury", which was originally installed. Package of documents - a statement with a certificate of confirmation - you need to pass to the Social Foundation until April 15, in which you expect to apply accident Insurance Contribution rate.
Thus, to get a tariff for 2017 to send documents before April 15, 2017. Since this day falls on Saturday, the transfer rule is valid. So try to have time to confirm your "price for injury" until 04/17/2016 inclusive.
Note special attentionSince January 1, 2017, the Government of the Russian Federation corrected the rules for attributing the types of economic activity to the class of professional risk. Its essence is this: if the company has not confirmed the main type of its activities, the social resources will automatically assign the highest risk class from those OKVED codes, which were declared in the State Registration to the EGRUL.
In fact, these changes have consolidated the practice that has already happened. Just now everything is absolutely officially. Meanwhile, earlier on this issue, many conflicts from the FSS reached the court. And the latter supported, mainly the company. Logic was based on the fact that it is impossible to arbitrarily put in the most rigid framework. But now the Foundation will not take into account only the types of activities that the company actually industrialed over the previous period.
Traumism is a frequent phenomenon in production conditions. Accordingly, there are insurance premiums for injuries. They are regulated by FZ No. 125 dated July 24, 1998.
What are contributions
Contributions to trauma are payments paid on a regular basis. Their size is determined on the basis of tariffs. Discounts and allowances are possible. Contributions are sent to the FSS by the employer. Payments are required to perform:
- Yul, who are residents of the Russian Federation.
- Yul, who are not residents of the Russian Federation.
- IP, whose activities involve the use of wage labor.
The basic fees of contributions are set in Article 20.1 of the Federal Law No. 125. The subject of the case is a salary that is charged on the basis of labor agreements and civil law contracts. Some payments are not subject to contribution. In particular, they include:
- Public benefits (for example, unemployment allowance).
- Funds paid in connection with the reduction of an employee when eliminating the company.
- Material assistance issued with PE.
- Compensation for work in difficult conditions.
- Payments due to advanced training.
Contributions are calculated based on the size of salaries defined by the contract. The amount of payments includes VAT and excise taxes.
Key Features
The size of contributions to injuries is determined on the basis of these factors:
- The area of \u200b\u200bthe company.
- Availability of benefits.
- The current contributions for injuries.
In FZ No. 125, there are articles establishing the procedure for accrualing penalties, decomposition of delay and recovery of arreed. Also in the law, the features of the implementation of cameral revisions are prescribed.
IMPORTANT! Since 2017, the Insured since 2017 has received the right to compensate for spending on overalls. However, this is possible only if the organization purchases overalls from the domestic producer.
Contribution rates for 2017
Insurance premium rates in 2017 remained the same as they were in 2016. They depend on the class of professional risk. Consider Read more Bar size:
- Risk class 1 - Insurance rate will be 0.2%.
- Class 2 - 0.3%
- Class 3 - 0.4%.
- Class 4 - 0.5%.
- Class 5 - 0.6%.
- Class 6 - 0.7%.
- Further and to the class, and 1 (class 7 - 0.8% and so on) is added to the bet.
- Class 15 - 1.7%.
- Class 16 - 1.9%.
- Next and to the rate, and the class 2 adds.
- Class 20 - 2.8%.
- Class 21 - 3, 1%.
- Further and the class, and the rate is added 3.
- Class 23 - 3.7%.
- Class 24 - 4.1%.
- Class 25 - 4, 5%.
- Class 26 - 5%.
- Class 27 - 5.5%.
- Class 28 - 6.1%.
- Class 29 - 6.7%.
- Class 30 - 7.4%.
- Class 31 - 8.1%.
- Class 32 - 8.5%.
As obvious, the rate varies from 0.2% to 8%. The higher the risk of injury, the more overloading insurance premiums for the employer. The existing 32 tariffs are established by FZ No. 179 of December 22, 2005. The risk class can be determined on the basis or classifier established by the order of the Ministry of Labor # 851.
To find the bet you need to first confirm your OKVED. For this purpose, it is necessary until April 17 to send a number of documents to the FSS:
- Statement confirming the main activity of the company.
- Help certificate.
- Explanatory note for the previous year.
What will happen if not to contact the FSS? No fines are accrued, but in this case The rate is established by FSS officers. All areas of activity of the organization are prescribed to the register. From the list of the list, the most dangerous activity is chosen. It is on its basis that the tariff is chosen. This is not the most profitable option for the organization, and therefore it is recommended to confirm the main activity of OKVED activities on time.
IMPORTANT! If the FSS set the tariff itself, the company does not have the right to challenge it. This rule approved by Resolution No. 551 of June 17, 2016.
The procedure for holding calculations
Contributions must be made monthly. Payments are committed after salaries. Consider the procedure for calculations:
- Summation of payments. For settlements, the following payments are made: wages, premiums, holidays, travel fees.
- Determining the base of injury. From the amount obtained, you need to subtract payments that are not provided for the accrual of contributions. These payments are registered in Article 20.2 of the Law.
- Setting the tariff. If the company confirms the main direction of its work every year, the percentage you need can be found in the notice of the FSS. If the basic activity is not confirmed, the percentage should be sought by OKVED. It is indicated on the registration papers from the Social.
- Determination of the amount of the contribution. The foundation found is multiplied by the tariff.
The resulting amount is sent to the Fund. Calculations are carried out on the basis of official documents.
Example calculations
Consider an example. The accountant is the task of calculating traumatic contributions for May 2017. The company makes the following payments to employees:
- Salary - 1 542 120 rubles.
- Remuneration for work experience - 125,470 rubles.
- Traveling - 3,520 rubles.
- Pregnancy benefits - 284,250 rubles.
- Prize for the quarter - 617,800 rubles.
- Vacation compensation - 58,730 rubles.
You need to fold all these indicators, and then subtract those payments that are not subject to: 2 542 120 + 125 470 + 3,520 - 284 250 + 617 800 - 58 730 \u003d 1 945 930 rubles. OKVED code of the organization - 10.52. This is a class of risk 3. The fees rate is 0.4%. It is required to multiply the resulting amount on the tariff. It turns out 7 783.72. This is the amount you need to send to the FSS.
Where to pay
Contributions are sent to the local FSS branch. Funds are paid to the Fund in which the company is registered. The payment must be made up to the 15th number (based on Article 22 clause 4). For example, contributions are calculated on the basis of payments made in April. In this case, the funds must be directed until May 15. If the 15th number falls out on a weekend or festive day, payments are made on the next day.
The amount of insurance premiums is not rounded. If the company overpayed, the next payment will be reduced by the appropriate amount. If the firm listed the insufficient amount of contributions, immediately fill the difference. If there is an arrears of FSS, the company is sent to the corresponding notice.
Benefits on traumamism
Discount can be provided to companies that regularly list contributions to FSS. The company also should not be cases of injury. To obtain a discount, you need to apply until November 1, which goes before the year of payments. For example, to obtain a discount in 2017, it is necessary to apply until November 1, 2016. The discount size depends on such indicators as the number of injuries per thousand employees, the duration of disability when an injury occurs. Maximum size Discounts - 40%. If the company employs employees of the first, second and third disability groups, the size of the discount can be increased to 60%. Benefits are provided on the basis of Article 2 of FZ No. 179 of December 22, 2005.
FOR YOUR INFORMATION! This procedure for accrual of benefits motivates companies to take measures to reduce the number of injuries, as well as timely payment of contributions. Than conscientious organization larger percentage She will receive discounts.
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:
- CBK on VAT 2018
- Penalty on VAT in 2018
- Details for payment of insurance premiums in 2018
- Insurance fees IP "For yourself" 2018
- What kind of OKVED indicate in the reporting for 2016?
- Reduced insurance premium rates in 2017
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.
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- 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.
From the beginning of 2018, the firm is not entitled to challenge the maximum designated contribution rate established by the FSS 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, occupational 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 - supplemented with new articles that regulate the methods for the recovery of arrears, delay, the accrual of penalties, etc. The procedure for calculation is defined at the legislative term, as well as settlement and settlement and reporting periods Tightened control over the payment of contributions Law No. 125-FZ is supplemented by standards cameral checks, registration of revision results, 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).
The employer deduct insurance premiums to 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.
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.
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 contribution to injury is cashDirected through the Social Security Fund employee in compensation for harm to health caused by their work functions.
