Contributions for injuries are funds sent through the Social Insurance Fund to an employee as compensation for harm caused to health while performing his job duties. The employer is required to accrue a certain amount monthly in relation to the income that goes to his employee.

Law No. 125-FZ of 1998 regulates the rules for deducting contributions for injuries. In our article we will look at what changes affected insurance premiums for injuries in 2019, and the procedure for making these payments to the Social Insurance Fund.

Changes in insurance premiums for injuries in 2019

In 2017, significant changes took place in the area of ​​payment of insurance premiums, which remain in force in 2019. In particular, the administration of some types of insurance premiums was transferred to the Federal Tax Service. In this regard, the question of where to pay insurance premiums for injuries in 2019 has become relevant. As before, insurance premiums for injuries are administered by the Social Insurance Fund.

Let us remind you that changes in the payment of insurance premiums for individual entrepreneurs “for themselves” were discussed in this article.

Changed procedure for filling out payment orders in 2019.

It is important to remember that the amount of payments to the Social Insurance Fund is influenced by a number of factors. In particular:

• type of activity of the organization (IP);
• availability of benefits for this category of contributions;
• current tariffs for contributions for injuries.

In 2019, the FSS has the following powers:

• control the flow of money;
• calculate the amount of insurance payments payable;
• demand explanations for contributions from policyholders.

In addition, Law No. 125-FZ of 1998 was supplemented with articles, in accordance with which the methods for calculating penalties and collecting arrears are determined. The law introduced provisions on conducting desk audits.

Legislators specified the procedure for calculating insurance payments, and also established settlement and reporting periods.

Conditions for deduction of contributions to the Social Insurance Fund for injuries

The employer transfers contributions to the Social Insurance Fund, regardless of whether the employee has Russian citizenship or not, if the following has been signed with the employee:

• civil contract (if it contains such a provision);
• employment contract (always).

Thus, the insurer is the Social Insurance Fund, and the policyholders can be:

• individuals (when signing an employment agreement with another person);
• legal entities (type of ownership does not matter);
• business owners.

Let us remind you that contributions to the Social Insurance Fund are made from such income as:

• wage;
• bonus;
• allowance;
• compensation for vacation that was not used.

The following funds are not subject to taxation:

• government benefits;
• payments in case of staff reduction (liquidation of a company);
• financial assistance in force majeure circumstances;
• compensation for work in hazardous (especially difficult) health conditions;
• tuition fees for advanced training courses.

Current rates of contributions for injuries in 2019

Based on clause 1 of Law No. 179-FZ 2005, there are 32 tariffs. The rates for contributions for injuries are set in the range of 0.2 - 8.5% and are formed depending on different areas of activity. That is, the higher the professional risk class, the higher the tariff rate.

Table “Insurance premium rates for injuries in 2019 by occupational risk classes”

Prof. class risk	Tariff (%)	Prof. class risk	Tariff (%)	Prof. class risk	Tariff (%)	Prof. class risk	Tariff (%)
						XX V
					2, 3	XX VI
					2, 5	XX VII
					2, 8	XX VIII
				XXI			6, 7
				XX II	3, 4
				XX III	3, 7	XXXI
				XXIV	4 ,1	XXXII

In order to find out the professional risk class of an organization, you should:

• look at OKVED;
• familiarize yourself with the Classification of types of activities by risk (Order of the Ministry of Labor dated December 30, 2016 No. 851n - “On approval of the Classification of types of economic activities by occupational risk classes”). You can download this document from this link:

When applying to the Social Insurance Fund, this data is reflected in the documents for registering the enterprise.

The rule established by Law No. 179-FZ (Article 2) to reduce contributions by 60% will continue to work in 2019. This rule applies to:

• regarding payments to disabled people;
• organizations created by people with disabilities or to help them.

Here's an example of how to use the table:

Example 1: The company Tsvetnik LLC is engaged in the wholesale trade of flowers and plants. Such activities have a code according to OKVED 46.22.

Example 2: The organization Pegasus LLC is engaged in breeding horses, donkeys, mules, and hinnies. Activity code - 01.43.1.

Example 3: The company Promstroy LLC works in the construction of residential and non-residential buildings. OKVED code - 41.20.

Now let’s determine the professional risk class using the table

Name organizations	Kind of activity	OKVED	Class risk	Rate
LLC "Tsvetnik"	Wholesale trade of flowers and plants
Pegasus LLC	Breeding horses, donkeys, mules, hinnies
OOO "Promstroy"	Construction of residential and non-residential buildings

How to find out the rate for contributions for injuries?

To determine your rate for insurance premiums for injuries in 2019, you must confirm the type of economic activity for the previous year (2018). To do this, the policyholder (organization only) needs to send the following documents to the Social Insurance Fund:

• statement confirming the main type of activity;
• explanatory note to the balance sheet for 2018;
• confirmation certificate.

Please note that this must be done no later than April 15, 2019 (April 15 is Monday).

If the above documents are not submitted to the Social Insurance Fund, then Social Insurance Fund employees will independently determine the tariff for insurance premiums for injuries. In this case, the highest class of professional risk will be selected (from the codes indicated in the Unified State Register of Legal Entities).

We would like to add that starting from January 1, 2018, on the basis of Decree of the Government of the Russian Federation No. 551, it will be impossible to challenge the maximum tariff. Therefore, it is better to submit the necessary documents in advance.

If the individual entrepreneur has not changed the main type of activity, then he does not have the obligation to confirm the main type of economic activity. Organizations are required to confirm their main activity, regardless of whether it has changed or not.

If the organization does not provide the documents established to confirm the main type of activity in the Social Insurance Fund by April 15, 2019, then, in accordance with clause 5 of Order No. 55 of the Ministry of Health and Social Development of the Russian Federation dated January 31, 2006, the Social Insurance Fund will independently set the insurance tariff. Moreover, its indicator will be determined based on the type of economic activity, according to the highest class of professional risk. Then, before May 1, 2019, the Social Insurance Fund will send the policyholder a notice with the established rate of insurance premiums for injuries. As a result, the organization will have to recalculate and pay the entire amount of contributions starting from January 2019 at a higher rate. This tariff will be valid until the end of 2019.

How to calculate the contribution for injuries to the Social Insurance Fund: formula and example

In 2019, employers calculate injury insurance premiums every month (taking into account accruals for the past 30 or 31 days). To calculate payments you need to use the following formula:

Insurance premiums = B x Tariff, where:

• B - contribution base (the amount of money received by the employee, on the basis of which the contribution is calculated). There are no restrictions on this amount in current legislation;
• T is the tariff rate for contributions.

To calculate the base you must use the formula:

B = Payments to an individual under an employment agreement (or civil contract) - non-taxable payments.

For example: Panda LLC has such activities as hunting, capturing and shooting wild animals, including the provision of services in these areas. The activity code according to OKVED is 01.70. Occupational risk class - 32. In March 2019, the organization paid employees a salary of 1,350,000 rubles. Payments include financial assistance in the amount of 21,000 rubles. What amount of contributions will need to be paid to the Social Insurance Fund?

1. Let's calculate the base for calculating payments:

B = 1,350,000 - 21,000 = 1,329,000 rubles.

The tariff corresponding to class 32 is 8.5%.

2. The amount of deductions for injuries will be as follows:

Insurance premiums = 1,329,000 × 8.5% = 112,965 rubles will need to be paid for injuries to the Social Insurance Fund.

KBC of insurance premiums for injuries in 2019 (after January 1)

The table below shows the current BCC of insurance premiums for injuries in 2019:

Insurance premiums for injuries
393 1 02 02050 07 1000 160	393 1 02 02050 07 3000 160	393 1 02 02050 07 2100 160

May also be useful: Information useful? Tell your friends and colleagues

Dear readers! The site's materials are devoted to typical ways to resolve tax and legal issues, but each case is unique.

If you want to know how to solve your specific issue, please contact us. It's fast and free! You can also consult by phone: MSK - 74999385226. St. Petersburg - 78124673429. Regions - 78003502369 ext. 257

The professional risk of an enterprise depends on the type of economic activity. Organizations and individual entrepreneurs with hired employees are required to make contributions to insurance against industrial accidents and the prevention of occupational diseases (NS and PE). Deductions are made depending on the tariff assigned by the fund to the enterprise. The tax base for calculating the amount of deductions is the amount of income received by the employee in the performance of work duties.

Grouping activities by risk

Legislative norms establish 32 risk classes, for which a corresponding number of different premium rates for insurance against accidents and illnesses are established. When setting tariffs, the following procedure is applied:

• Each risk class includes types of OKVED with similar indicators and costs for preventing accidents and problems.
• As the class category increases, the insurance premium rate increases.
• Depending on the established class, tariffs from 0.2% to 8.5% are applied to the tax base.

The rate is reviewed annually.

Features of assigning a risk class

The risk class and tariff are established by the FSS based on the OKVED data specified in the constituent documents. It is important to indicate in documents the types of activities actually carried out by the enterprise. To correctly establish a tariff, a timely change of the main type of OKVED and the exclusion from documents of codes that are irrelevant for conducting business are required.

In order to avoid the application of an erroneous tariff, the FSS obliges enterprises to annually confirm the activities actually carried out in the current annual period. You will need to submit an application with attachments to the regional office of the fund. No later than 2 weeks after submitting the documents, the policyholder will receive a notification about the tariff established for the year. When submitting documents in person, the notice is given immediately upon submission of the application.

List of documents for setting the tariff

To confirm the class of the enterprise, no later than April 15 of the current year, submit a number of documents to the Social Insurance Fund. Samples are presented in the appendices to the document, approved. By Order of the Ministry of Health and Social Development of January 30, 2006 No. 55 (hereinafter referred to as Order No. 55). Requesting additional documents from an organization is an illegal request.

The documents are submitted simultaneously with a cover letter containing a list of forms. There is a personal procedure for submission through an authorized representative of the enterprise, by post or in the form of an electronic document. It is allowed to report OKVED through the government services portal. The service provides a special tab for submitting an application. Actions by users of public services are possible after receiving an enhanced digital signature and registration on the portal.

Tariff of organizations that have not confirmed their main type of activity

For organizations that have not confirmed the data on the main OKVED, the tariff is set according to the data of the previous year or according to the riskiest type. Since 2017, the FSS has been allowed to assign the highest risk class for the types of OKVED declared by the enterprise in the absence of confirmation of the types of activities. Information about the OKVED of an organization is determined by the constituent documents.

Example of tariff change ⇓

Assigning a risk class to an individual entrepreneur

For individual entrepreneurs, a different procedure for setting tariffs is provided.

Condition for setting the IP tariff	Explanation
Assigning a risk class	The tariff based on OKVED is established once, upon registration of individual entrepreneurs
Grounds for assigning a tariff	To obtain OKVED data, the FSS uses information available in the Unified State Register of Individual Entrepreneurs
Annual confirmation	Entrepreneurs are not required to submit documents annually to confirm the tariff
Legislative norm	The absence of the need for annual confirmation of OKVED for individual entrepreneurs is indicated in paragraph 10 of Government Decree No. 713 dated December 1, 2005

Individual entrepreneurs pay contributions if they have employees. If there are no hired persons in an individual entrepreneur, deductions for the prevention of NS and PZ are voluntary.

Discount to the established tariff

The Social Insurance Fund can determine the tariff for the year taking into account a discount or surcharge. The possibility of changing the tariff indicator is based on industry indicators. The likelihood of a discount reduction is influenced by the following indicators:

• Comparison of amounts received from policyholders and paid in connection with NS and PZ.
• Number of insurance cases per 1000 employees.
• Duration of the period of incapacity for work per case.
• Timely completion of medical examinations by employees if necessary, in accordance with mandatory requirements.

To receive a discount for the next year, the company must submit an application no later than November 1 of the current year. The document is drawn up in paper or electronic form. The decision to grant a discount is made by the Social Insurance Fund after reviewing the company’s documents. The fund makes a decision on granting or refusing a discount no later than December 1. To receive a discount, you will need to fulfill a number of prerequisites:

• The period of insurance of the enterprise and the actual conduct of business with payments is at least 3 years.
• Timely payment of contributions for the prevention of NS and PP.
• Absence of fatal insured events during the course of business.
• No debts on accrued contributions as of the date of application.

Question No. 1. Is there a fine if there are no documents from the enterprise to establish the risk class and tariff for deductions?

In the absence of timely submitted documents to the Social Insurance Fund, no fine is imposed for setting the tariff.

Question No. 2. Can the Social Insurance Fund change the tariff for deduction of contributions if there is a single OKVED code in the organization’s constituent documents?

If an enterprise has declared a single OKVED, the FSS has no reason to change the class and tariff in the absence of confirmation. The fund can change data only for multi-industry enterprises.

General rules for calculating contributions

Calculate contributions for insurance against accidents and occupational diseases based on the results of each month. You need to calculate according to the tariff that was established by the Federal Social Insurance Fund of Russia specifically for your organization or for a separate division for the current year (clauses 1 and 4 of Article 22 of the Law of July 24, 1998 No. 125-FZ).

The tariff amount can be found in the notification received from the fund branch. This document is from the specialists of the FSS of Russia issued annually, as a rule, during the first decade.

Calculation of contributions taking into account discounts or surcharges

The FSS of Russia can set a tariff for the current year, taking into account discounts or allowances.

If an organization (a separate division) has established a tariff taking into account the surcharge, then start using it from the beginning of the calendar year following the one in which the surcharge was established. Calculate your tariff contributions taking into account the discount from the beginning of the calendar year following the year the discount was established. This is stated in paragraph 10 of the Rules, approved by Decree of the Government of the Russian Federation of May 30, 2012 No. 524.

Calculate your insurance premiums against accidents and occupational diseases as follows:

Contribution benefits

Benefits for paying premiums are established for two categories of policyholders.

• public organizations of disabled people, among whose members disabled people and their legal representatives make up at least 80 percent;

• organizations whose authorized capital consists entirely of contributions from public organizations of disabled people. Wherein average number there must be at least 50 percent of disabled people, and the share of their salary must be at least 25 percent;

• institutions created to achieve educational, cultural, medical, health, physical education, sports and other social goals. The benefit is provided if all the property of such institutions is owned by public organizations of disabled people;

• institutions created to provide legal and other assistance to people with disabilities, disabled children and their parents. The benefit is provided on the condition that all the property of these institutions is owned by public organizations of disabled people.

In such organizations, contributions for insurance against accidents and occupational diseases for any payments are calculated based on 60 percent of the established tariff.

The second category of beneficiaries includes organizations and entrepreneurs that provide salaries and other benefits to disabled people of groups I, II and III. For payments to these disabled people, calculate contributions based on 60 percent of the established tariff.

Such benefits are defined by Article 2 of the Law of December 22, 2005 No. 179-FZ, Article 2 of the Law of December 14, 2015 No. 362-FZ. The validity of the Law of December 22, 2005 No. 179-FZ was extended for 2015-2017 (Article 1 of the Law of December 14, 2015 No. 362-FZ).

Calculate contributions for insurance against accidents and occupational diseases, taking into account benefits, using the formula:

In June, the organization accrued salaries to its employees in the total amount of 500,000 rubles. For June, the organization’s accountant calculated contributions for insurance against accidents and occupational diseases in the amount of 2,250 rubles. (RUB 500,000 × 0.75% × 0.6).

In 2017, there were changes in the procedure for transferring mandatory payments to the Social Insurance Fund (SIF). Injury fees are the only type of fees that are not affected by the innovations. The majority of payments are now controlled by the Federal Tax Service (FTS). However, the administration of these mandatory contributions is still carried out by FSS employees.

Let's look at how accident insurance premiums are processed in 2018. Where to send them and when? What is the procedure for reporting and exercising control.

Changes 2018

The redistribution of functions for accepting contributions has led to the fact that they now have to be transferred to two authorities:

in the FSS parts relating to sick leave and maternity;

Individual entrepreneurs continue to transfer money to the Pension Fund and the Compulsory Medical Insurance Fund for themselves.

The settlement procedure is legally enshrined in a special chapter of the Tax Code. This has led to the fact that these contributions are now equated to the movement of budget funds, that is, they are subject to the relevant requirements:

• regarding registration rules;
• including the use of special details.

Attention: the changes did not affect only the fees for injuries. They, as before, are accumulated in the accounts of the Social Insurance Fund. Where to transfer

Payers are required to pay all contributions described in the Tax Code to the accounts of the relevant branch of the Federal Tax Service:

• at the place of registration;
• at the location of the branch maintaining separate accounting;
• Individual entrepreneurs are guided by the registration address.

Payments should be made for each type of contribution separately (as before). However, in 2018, you need to use the details provided for budget contributions. The injury tax is transferred according to the old rules:

• to the Social Insurance Fund branch where the payer is registered;
• at the location of the separate branch;
• at the place of residence of the individual entrepreneur (charitable only).

Help: there has been no change in the coding of this type of contribution. The BCC remains the same:

• 393 1 02 02050 07 1000 160 - for regular transfer;
• 393 1 02 02050 07 3000 160 - for transferring fines;
• 393 1 02 02050 07 2100 160 - penalties;
• 393 1 17 06020 07 6000 180 - for charitable transfer.

Have the deadlines changed?

According to regulatory requirements, the “accidental” fee must be credited to the Social Insurance Fund account by the 15th day of the month following the reporting month.

Note: if the check date falls on a weekend or holiday, the transfer should be sent on the next business day.

Who should pay how much?

Employees of the Social Insurance Fund are responsible for calculating contributions. Specific indicators depend on:

• main type of activity (specified in registration documents);
• rights to benefits;
• tariffs for fees.

Reference: the Fund’s activities in terms of accumulation and redistribution of payers’ funds are regulated by Law No. 125-FZ, adopted in 1998.

At the same time, the Foundation has the following powers:

• take into account receipts from each payer;
• control the correctness of deposits;
• present invoices for payment;
• require clarification from policyholders on topics related to transfers.

For information: the FSS has the right to conduct an on-site inspection of the enterprise or request documentation for inspection. Download for viewing and printing: How to find out the tariff

Law No. 179-FZ (2005) established 32 tariff plans, depending on the risk level of workers. The betting parameters in them are distributed in the range from 0.2% to 8.5%.

Note: since the Fund pays funds in connection with accidents at work, it is fair to distribute contributions according to the degree of risk for workers.

Table of tariffs corresponding to risk factors

Class PR	Tariff (%)	Class PR	Tariff (%)	Class PR	Tariff (%)	Class PR	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

Help: to use the table, you need to look at the registration documents of the enterprise regarding registration with the Fund. The OKVED code is indicated there. And the class of profrisk is determined by it. Download for viewing and printing: Example

Three enterprises decided to find out their tariff rates:

Sirius LLC, engaged in freshwater fishing. OKVED - 03.22.4.

LLC "Delta" The main activity is clay mining. OKVED 08.12.2.

Alpha LLC grows grains. OKVED 01.11.1 17.

We determine the profrisk class using the table:

Reference

The Fund calculates the amount of fees for 2018 based on the data submitted by the payer. Information should be provided by April 15. The package includes:

• a statement confirming the main type of activity;
• explanatory balance sheet (for LLC);
• copy of the registration document.

Important: if the payer did not transfer the package of documents within the required time frame, then the Fund’s employees are guided by the information at their disposal.

In addition, the Government, by resolution No. 551, prohibited challenging the tariffs established by the Social Insurance Fund for fees for injuries from 01/01/2017.

Download for viewing and printing:

Calculation formula

Responsibilities are distributed as of 2018 as follows:

• The Fund sets a tariff plan for the payer and informs about it;
• the accountant of the latter is obliged to calculate the amount of the contribution and transfer funds;
• The government agency retains the right to verify the correctness of operations.

A simple formula is used for calculations:

Svz = Bn x T, where:

• Svz - the required amount to be transferred;
• Bn - taxable;
• T - tariff.

What is included in the contribution base

Deductions are made from the wage fund. It includes accruals in favor of persons with whom agreements are drawn up:

• labor;
• civil law (there are exceptions).

The contribution base includes:

• earnings;
• amounts of bonuses and allowances;
• compensation payments for unused vacation days.

The following payments in favor of workers are excluded from the base:

• state capacity;
• accruals for staff reductions;
• targeted financial assistance;
• allowance for work in especially dangerous conditions;
• payment for attending advanced training courses.

Information: payers of injury fees are individuals and legal entities using hired labor.

Example

Gorny LLC is engaged in horse breeding. OKVED - 01.43.1:

Profrisk class - 25.

In April, the accounting department accrued earnings to workers in the amount of 1,230,000 rubles. , including:

Math assistance - 35,000 rubles.

for completing courses - 10,000 rubles.

Calculation of contribution for April:

(RUB 1,230,000 - RUB 35,000 - RUB 10,000) x 4.5% = RUB 53,325

About benefits

For diligent taxpayers, the Fund may provide a preferential rate on personal injury fees. Its size is limited to 40% discount. In addition, if the company employs disabled people, then their contributions may be subject to a 60% discount.

Help: to establish a preferential tariff for the next year, you must submit an application before the end of November of the current period. That is, in 2018 it will no longer be possible to obtain it.

The size of the discount depends on the following indicators:

• number of injuries per 1000 workers;
• number of days of incapacity;
• presence of violations:
  • reporting procedure;
  • deadlines for making mandatory payments;
• payer's experience.

Example

Garant-Stroy LLC is engaged in design (OKVED - 74.20). The company received a 20% discount from the Social Insurance Fund for 2018. The following accruals were made for April:

• salary 400,000 rub. ,
• including disabled people 85 thousand rubles.

Determination of the contribution amount:

According to the OKVED classifier it belongs to class 1. The size of the “traumatic” rate is 0.2%.

• with discount:
  • general: 0.2 - 0.2×20% = 0.16%.
  • for disabled people: 0.2 - 0.2×60% = 0.08%.

Contributions are calculated in two stages:

• total: (400,000 rub. - 85,000 rub.) x 0.16% = 504 rub.
• for disabled people: RUB 85,000. x 0.08% = 68 rub.

Total to be transferred: 504 rub. + 68 rub. = 572 rub.

How does an individual entrepreneur pay a “traumatic” fee?

The legislation establishes that individual entrepreneurs pay the following amounts to the Social Insurance Fund:

• for yourself voluntarily on the basis of an agreement with the Fund;
• for hired workers, obligatory at the rate:
  • general;
  • preferential.

Tariff plans are set as follows:

Reporting on “unfortunate” collection

In 2018, reporting forms for these types of transfers changed. Now they are handed over to two organizations:

• to the Social Insurance Fund until the 20th on paper and until the 25th in electronic form;
• A summary report is provided to the Federal Tax Service, including a trauma fee:
  • until the 30th day following the reporting period.

Note: At the end of 2018, all forms must be submitted by January 30, 2018. Why control was transferred to the tax authority

The reason for the redistribution of control functions between government agencies was the poor collection of mandatory payments. The Federal Tax Service has proven itself to be the best organizer of work with payers. Therefore, the President of the Russian Federation signed Decree No. 13 on January 15, 2016. The document transfers the control function to the Federal Tax Service.

Reference: in addition to traumatic fees, tax authorities have been monitoring contributions for the following types of insurance since 2018:

• pension;
• medical;
• social for temporary disability and maternity.

Download for viewing and printing:

Watch a video about insurance premiums

On the same topic

From January 1, 2019, tariffs and insurance premium rates were updated, the procedure and conditions for applying preferential tariffs were significantly revised.

Payers of insurance premiums for compulsory pension insurance (OPI), for compulsory social insurance (OSS), for compulsory health insurance (CHI)	Rates insurance premiums for compulsory insurance
	pension (OPS)	social (OSS)	medical (compulsory medical insurance)
Insurance premium rates
Tariffs for payers specified in subparagraph 1 of paragraph 1 of Article 419 of the Tax Code of the Russian Federation (except for persons applying reduced rates of insurance premiums)	22 % *	2,9 (1,8 **)	5,1	30 %
* The specified tariff of insurance contributions for compulsory pension insurance is applied within the established maximum value of the base for calculating insurance contributions for compulsory pension insurance - 22 percent. Above the established limit value of the base for calculating insurance contributions for compulsory pension insurance - 10 percent (clause 2, paragraph 1, article 425 of the Tax Code of the Russian Federation) ** Tariffs for compulsory social insurance in relation to payments and other remuneration in favor of foreign citizens and stateless persons temporarily staying in the Russian Federation are indicated in brackets.
Reduced insurance premium rates in 2019 the order of application has changed
Organizations and individual entrepreneurs on the simplified tax system, conducting preferential activities with an income of at least 70% of the total (clause 5, clause 1, clause 3, clause 2, clause 6, article 427 of the Tax Code of the Russian Federation)	20 %	0 %	0 %	20 %
Pharmacies and individual entrepreneurs on UTII for payments to employees employed in pharmaceuticals (clause 6, clause 1, clause 3, clause 2, article 427 of the Tax Code of the Russian Federation)	20 %	0 %	0 %	20 %
Entrepreneurs on the patent taxation system (PTS) for payments to employees engaged in activities on the patent, with the exception of certain types of activities for which the benefit does not apply(clause 9, clause 1, clause 3, clause 2, article 427 of the Tax Code of the Russian Federation)	20 %	0 %	0 %	20 %
Non-profit organizations (NPOs) on the simplified tax system. In addition to state and municipal institutions whose scope of activity is related to social services for citizens in the field of healthcare, education, art and mass sports (clause 7, clause 1, clause 3, clause 2, clause 7, article 427 of the Tax Code of the Russian Federation)	20 %	0 %	0 %	20 %
Charitable organizations using a simplified taxation system (clause 8, clause 1, clause 3, clause 2, clause 8, article 427 of the Tax Code of the Russian Federation)	20 %	0 %	0 %	20 %
IT organizations (clause 3, clause 1, clause 1, clause 2, clause 5, article 427 of the Tax Code of the Russian Federation).	8 %	2 %	4 %	14 %
Business partnerships and companies in the field of implementation of the results of intellectual activity (clause 1, clause 1, clause 1, clause 2, clause 4, article 427 of the Tax Code of the Russian Federation)	8 %	2 %	4 %	14 %
Organizations and individual entrepreneurs that have entered into agreements with the SEZ management bodies on the implementation of technology-innovative and tourist-recreational activities (clause 2, clause 1, clause 1, clause 2, article 427 of the Tax Code of the Russian Federation)	8 %	2 %	4 %	14 %
Payers of contributions paying remuneration to crew members of ships registered in the Russian International Register of Ships (with exception) (clause 4, clause 1, clause 2, clause 2, article 427 of the Tax Code of the Russian Federation)	0 %	0 %	0 %	0 %
organizations - participants of Skolkovo (clause 10, clause 1, clause 4, clause 2, article 427 of the Tax Code of the Russian Federation)	14 %	0 %	0 %	14 %
Insurers - participants of the SEZ in the territory of Crimea and Sevastopol (clause 11, clause 1, clause 5, clause 2, clause 10, article 427 of the Tax Code of the Russian Federation)	6 %	1,5 %	0,1 %	7,6 %
Insurers are residents of the territory of rapid socio-economic development (clause 12, clause 1, clause 5, clause 2, clause 10, article 427 of the Tax Code of the Russian Federation)	6 %	1,5 %	0,1 %	7,6 %
Insurers are residents of the free port of Vladivostok (clause 13, clause 1, clause 5, clause 2, clause 10, article 427 of the Tax Code of the Russian Federation)	6 %	1,5 %	0,1 %	7,6 %

Amounts not subject to insurance premiums are specified in Article 422 of the Tax Code of the Russian Federation

The features and conditions for the application of reduced insurance premium rates by various categories of payers are determined by Article 427 of the Tax Code of the Russian Federation.

The procedure for calculating and paying insurance premiums in 2019

During the billing period, based on the results of each calendar month, payers calculate and pay insurance premiums based on the base for calculating insurance premiums from the beginning of the billing period to the end of the corresponding calendar month and the tariffs of insurance premiums minus the amounts of insurance premiums calculated from the beginning of the billing period to the previous calendar month. month inclusive.

The amount of insurance contributions for compulsory social insurance (OSI) is reduced by the amount of expenses incurred by them for the payment of insurance coverage for the specified type of OSS in accordance with the legislation of Russia.

The amount of insurance premiums calculated for payment for a calendar month must be paid no later than the 15th day of the next calendar month.

Payers are required to keep records of the amounts of accrued payments and other remunerations, the amounts of insurance premiums related to them, in relation to each individual in whose favor the payments were made.

The amount of insurance premiums to be transferred is calculated in rubles and kopecks.

The amount of insurance contributions is calculated and paid by the payers of insurance contributions specified in subparagraph 1 of paragraph 1 of Article 419 of the Tax Code, separately in relation to insurance contributions for compulsory pension insurance, insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity, insurance contributions for compulsory health insurance.

Maximum base for calculating insurance premiums in 2019

Up to a certain point the rule works: The higher the employee’s salary, the greater the amount of contributions, and, consequently, the tax burden on the employer.

In order to reduce the costs of business entities for compulsory insurance, provided that the established limit is exceeded, the Tax Code of the Russian Federation provides for a reduction in tariffs (regression). This encourages employers not to hide the real level of their employees' salaries.

The established maximum base for calculating insurance premiums is subject to annual indexation:

• for social insurance (OSS), in case of temporary disability and in connection with maternity, the base is indexed based on the growth of average wages in the Russian Federation.
• for pension insurance (PPI), the base value is established taking into account the average salary in the Russian Federation, increased by 12 times, and the increasing coefficient applied to it.

Decree of the Government of the Russian Federation dated November 28, 2018 N 1426 “On the maximum value of the base for calculating insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity and for compulsory pension insurance from January 1, 2019.”

In accordance with paragraph 6 of Article 421 of the Tax Code of the Russian Federation, the Government of the Russian Federation
st atation:

1. Establish that for payers of insurance premiums specified in subparagraph 1 of paragraph 1 of Article 419 of the Tax Code of the Russian Federation, the maximum value of the base for calculating insurance premiums:

• for compulsory social insurance in case of temporary disability and in connection with maternity is subject to indexation from January 1, 2019 by 1.061 times, taking into account the growth of average wages in the Russian Federation and amounts for each individual to an amount not exceeding 865,000 rubles on an accrual basis with January 1, 2019;
• for compulsory pension insurance, taking into account the average salary in the Russian Federation for 2019, increased by 12 times, and the increasing coefficient applied to it, established by paragraph 5 of Article 421 of the Tax Code of the Russian Federation for 2019 in the amount of 2.1, is in relation to for each individual an amount not exceeding 1,150,000 rubles on an accrual basis from January 1, 2019.

Chairman of the Government
Russian Federation
D.Medvedev

2019: Limit base, types of insurance, tirifs 2018: Limit base, types of insurance, tirifs Calculation of contributions when the maximum base is exceeded in 2019

If the total level of employee wages (the maximum base value) established for the current year (cumulatively from the beginning of the year) is exceeded, the current insurance premium rates of 22% in the Pension Fund and 2.9% in the Social Insurance Fund are reduced and amount to 10% and 0%, respectively. (applicable to amounts above the above level).

Additional rates of insurance premiums for compulsory pension insurance

For certain categories of payers, in relation to payments and other remuneration in favor of individuals employed in certain types of work, an additional tariff of insurance contributions for compulsory pension insurance is applied.

* For payers specified in paragraphs 1 and 2 of Art. 428 of the Tax Code of the Russian Federation, depending on the class of working conditions established based on the results of a special assessment of working conditions, carried out in the manner established by the legislation of the Russian Federation, the following additional tariffs of insurance contributions for compulsory pension insurance are applied:

Class of working conditions Subclass of working conditions Additional tariff of insurance premium

Dangerous	4	8.0 percent
Harmful	3.4	7.0 percent
	3.3	6.0 percent
	3.2	4.0 percent
	3.1	2.0 percent
Acceptable	2	0.0 percent
Optimal	1	0.0 percent.

Fixed amount of insurance premiums in 2019 (for oneself) for the self-employed population who do not make payments to individuals

From January 1, 2019, a new procedure for paying fixed payments to individual entrepreneurs (for themselves) is in effect. At the same time, the format for payment of insurance premiums by an entrepreneur depends on whether the Entrepreneur is an employer. If an individual entrepreneur does not use hired labor, then a fixed amount of insurance premiums is applied to him.

In accordance with the legislation for 2019, individual entrepreneurs pay:

• To the Pension Fund of Russia - 26,545 rubles. + 1% on individual entrepreneur income over 300,000 rubles. (total payment is limited to a limit of RUB 212,360)
• In the Federal Compulsory Medical Insurance Fund - 5,840 rubles.

The amount of insurance premiums paid by payers who do not make payments or other remuneration to individuals, as well as the procedure for calculating the amount of contributions, is established by Article 430 of the Tax Code of the Russian Federation. Tariffs for entrepreneurs for 2019 are the same (26 and 5.1%). The procedure for calculating the additional contribution (1% of the amount of income exceeding 300,000 rubles).

Amounts of individual entrepreneur contributions and deadlines for their payment in 2019 The procedure for paying insurance premiums in a fixed amount in 2019 (for individual entrepreneurs, “for oneself”)

Contributions of an individual entrepreneur working without hired personnel are determined in accordance with the requirements of Art. 420 Tax Code of the Russian Federation. At the same time, reduced tariffs do not apply (only persons paying remuneration to other individuals have benefits).

Thus, insurance premiums are paid by both individual entrepreneurs who have employees and those who do not. At the same time, the amount of contributions for oneself does not depend on the availability of employees. Individual entrepreneurs - pensioners also pay fixed contributions.

If an entrepreneur decides to cease operations and deregister with the tax authority, he must pay the fees within 15 days from the date of deregistration. In this case, the amount of contributions will be adjusted in proportion to the time worked in the calendar year.

Deadline for payment of fixed individual entrepreneur contributions

According to paragraph 2 of Art. 432 of the Tax Code of the Russian Federation, a fixed amount of contributions must be paid before the end of the calendar year. That is, no later than December 31, 2019.

The amount of insurance premiums for individual entrepreneurs in 2019 if income exceeds

If for a calendar year an entrepreneur’s income turns out to be more than 300 thousand rubles, then in addition to contributions from the minimum wage, he must pay compulsory pension contributions in the amount of 1% of the amount of income exceeding 300,000. At the same time, the maximum amount of such contributions is limited. It cannot exceed the value: 8 x 26,545 rubles. = 212,360 rub.

Deadline for payment of 1% on individual entrepreneur income to the Pension Fund of Russia

According to paragraph 2 of Art. 432 of the Tax Code of the Russian Federation, such contributions are paid before July 1 of the year following the reporting year. That is, contributions for 2019 must be paid no later than July 1.

The recipient of payments is the tax authority with which the individual entrepreneur is registered.

KBK in the payment document should indicate:

• 18210202140061110160 – for contributions to mandatory pension insurance;
• 18210202103081013160 – for contributions to compulsory medical insurance.

Calculation of insurance premiums, document form and submission deadlines

In 2018, the Federal Tax Service of Russia plans to update the form for calculating insurance premiums

Deadlines for submitting calculations for insurance premiums

Payers submit calculations of insurance premiums to the tax authority:

no later than the 30th day of the month following the billing (reporting) period, to the tax authority at the location of the organization (and its separate divisions), as well as at the place of residence of the individual making payments and other remuneration to individuals.

Quarterly:

• April 30 - for the first quarter,
• July 30 - for the first half of the year,
• October 30 - in 9 months,
• January 30 * - for the reporting year.
  * the year following the reporting year.

Reporting on contributions submitted to the Federal Tax Service of Russia in 2019. Deadlines for submitting reports to the Pension Fund and Social Insurance Fund and forms of reporting documents in 2019

Since 2017, the Federal Tax Service of Russia has been given powers to administer insurance premiums. Wherein:

• The Pension Fund of the Russian Federation is authorized to maintain personalized records of insured persons.
• FSS - pays benefits and administers injury reporting.

Reporting to the Pension Fund in 2019

Policyholders are required to provide information on the insurance experience of the insured persons for 2018 no later than March 1, 2019.

Reporting to the Social Insurance Fund

The FSS provides information on compulsory social insurance against accidents at work and occupational diseases (the form and format is prepared by the FSS).

Reporting to the Compulsory Health Insurance Fund

Separate categories of policyholders report (using special forms).

Insurance rates for compulsory social insurance (OSI) against industrial accidents and occupational diseases

In 2019 and during the planning period of 2020 and 2021, insurance premiums for compulsory social insurance against industrial accidents and occupational diseases are paid by insurers in the manner and at the rates established by the Federal Law of December 22, 2005 No. 179-FZ "On Insurance tariffs for compulsory social insurance against industrial accidents and occupational diseases for 2006.

For 2019 and 2021, 32 insurance rates (from 0.2 to 8.5 percent), differentiated by type of economic activity depending on the class of professional risk, as well as benefits for their payment, have been retained.

Insurance rates for OCC against industrial accidents and occupational diseases are determined as a percentage of accrued wages for all bases (income) in accordance with the types of economic activity by occupational risk class.

Insurance rates for OCC against accidents and occupational diseases for 2019

Insurance rates for compulsory social insurance against industrial accidents and occupational diseases are determined as a percentage of the amounts of payments and other remunerations that are accrued in favor of the insured within the framework of labor relations and civil contracts and are included in the base for calculating insurance contributions for compulsory social insurance from accidents at work and occupational diseases in accordance with Article 20 1 of the Federal Law of July 24, 1998 No. 125-FZ “On compulsory social insurance against accidents at work and occupational diseases” (Federal Law of July 24, 1998 No. 125- Federal Law).

BCC for contributions to social insurance against accidents and occupational diseases in 2019 KBK Name

393 1 02 02050 07 1000 160	Insurance contributions for compulsory social insurance against industrial accidents and occupational diseases (payment amount (recalculations, arrears and debt on the corresponding payment, including canceled ones)
393 1 02 02050 07 2100 160	Insurance contributions for compulsory social insurance against accidents at work and occupational diseases (penalties on the corresponding payment)
393 1 02 02050 07 2200 160	Insurance contributions for compulsory social insurance against accidents at work and occupational diseases (interest on the corresponding payment)
393 1 02 02050 07 3000 160	Insurance contributions for compulsory social insurance against industrial accidents and occupational diseases (amounts of monetary penalties (fines) for the corresponding payment in accordance with the legislation of the Russian Federation)
393 1 02 02050 07 4000 160	Insurance contributions for compulsory social insurance against industrial accidents and occupational diseases (other revenues)
393 1 02 02050 07 5000 160	Insurance contributions for compulsory social insurance against industrial accidents and occupational diseases (payment of interest accrued on the amounts of excessively collected (paid) payments, as well as in case of violation of the deadlines for their return)

The procedure for confirming the main type of economic activity of the insurer under OSS against accidents and occupational diseases

Annual confirmation of the main type of economic activity of policyholders is necessary for the FSS to determine the risk class depending on the activities of the policyholder, in order to establish an insurance tariff for insurance against accidents and occupational diseases.

Annual confirmation of the main type of economic activity of policyholders - legal entities, as well as the types of economic activity of the policyholder's divisions, which are independent classification units, is necessary for the Social Insurance Fund of the Russian Federation to determine the professional risk class of the type of economic activity to which the main type of economic activity of the policyholder (the policyholder's division) corresponds. , and the amount of the insurance tariff corresponding to this class for compulsory social insurance against industrial accidents and occupational diseases.

The procedure for confirming the main type of economic activity of the insurer for compulsory social insurance against industrial accidents and occupational diseases - a legal entity, as well as the types of economic activity of the insurer's divisions, which are independent classification units, was approved by order of the Ministry of Health and Social Development of Russia dated January 31, 2006 No. 55 (as amended orders of the Ministry of Health and Social Development of Russia dated 01.08.2008 No. 376n, dated 22.06, 25.10.2011 No. 606n).

It should be noted that the main type of economic activity of the insurer - an individual employing persons subject to compulsory social insurance against industrial accidents and occupational diseases - must correspond to the main type of activity specified in the Unified State Register of Individual Entrepreneurs (USRIP). In this case, annual confirmation by the policyholder of the main type of activity is not required.

In 2019, to confirm the main type of economic activity, policyholders - legal entities submit the following documents to the regional office no later than April 15, 2019:

• application for confirmation of the main type of economic activity,
• certificate confirming the main type of economic activity,
• a copy of the explanatory note to the balance sheet for 2017.

In these documents, the codes and their decoding by type of economic activity must comply with the new OKVED 2; information about new codes is received by a legal entity from the Federal Tax Service.

Documents by the regional branch of the Fund are accepted in the form of an electronic document using a single Portal of state and municipal services

Registration of legal entities on the Portal of state and municipal services is free of charge.

Indexation of benefits for 2018 for citizens with children

From February 1, 2018, the indexation coefficient for payments, benefits and compensation for certain categories of beneficiaries was set at 1.025.

The coefficient applies to state benefits for citizens with children.

The following benefits increased by 2.5%:

• up to 628.47 rub. - when registering in the early stages of pregnancy,
• up to RUB 16,759.09 - at the birth of a child.

The minimum monthly child care benefit has also been indexed:

• RUB 3,142.33 - for the first child (new minimum for those who were granted parental leave before January 1, 2018),
• RUB 6,284.65 - for the second child (for everyone).

Decree of the Government of the Russian Federation of January 26, 2018 N 74 “On approval of the indexation coefficient for payments, benefits and compensation in 2018.”