• Amount of individual entrepreneur contributions for himself in 2019
• Pension insurance contributions
• Medical insurance premiums
• Payment period
• How to generate a receipt/payment order?
• How to reduce the simplified tax system tax by the amount of contributions for yourself?
• Reporting on individual entrepreneur contributions for oneself

Since 2018, the amount of insurance premiums for yourself has been decoupled from the minimum wage.

Since 2017, insurance premiums are administered by the Federal Tax Service, and not by the Pension Fund. Full information on contributions can be obtained in Chapter 34 of the Tax Code.

[Attention!] Insurance premiums must be paid even if you don't lead activity (or you don’t make a profit).

[Attention!] By the amount of paid insurance premiums you can reduce the simplified tax system “income” (6%)

Insurance premiums in 2019.

Until 2018, fixed insurance premiums were calculated based on the minimum wage in force on January 1 of the current year. Since 2018, self-payments have been decoupled from the minimum wage.

For 2019, individual entrepreneur with annual income 300,000 rub. or less they only pay 2 payment for yourself for the total amount 36 238 rub.

Individual entrepreneurs with annual income more than 300,000 rub. pay for themselves ( additionally to the above amount RUB 36,238) 1% from income, exceeding 300,000 rub.

Pension insurance contributions

Firstly individual entrepreneurs (IP) pay fixed pension contributions. Pension contributions in 2019 are RUB 29,354 per year (RUB 7,338.5 per quarter, RUB 2,446.16(6) per month).

If your annual income exceeded 300,000 rubles., You need to pay an additional 1% of this excess no later than July 1 of the following year. For example, in a year you received 450,000 rubles, which means you need to pay (450,000 - 300,000) x 1% = 1,500 rubles. Despite the fact that in essence this part of the contributions is not fixed, they are still called fixed. The amount of pension contributions for 2018 is limited above the amount of 212,360 rubles, i.e. even if you earned 30 million rubles in a year (1% of 30 million - 300,000 rubles), you only need to pay 212,360 rubles. (limit for 2019 - RUB 234,832)

pension contribution in the form "PD (tax)".

Medical insurance premiums

Secondly individual entrepreneurs pay health insurance premiums. The medical insurance premium in 2019 is 6884 rub. in year(i.e. 1721 rubles per quarter, 573.6(6) rubles per month). These contributions are based on income exceeding RUB 300,000. NOT are paid.

You can see an example of filling out a receipt for payment of a medical contribution using the “PD (tax)” form.

Payment of fixed insurance premiums

1. Payment terms - no later than 31th of December current year. 1% of excess of RUB 300,000. - not later July 1 next year.
2. You can pay in any amount and at any time (within the deadlines specified in the previous paragraph). Choose a payment scheme that is more profitable for you (to reduce the simplified tax system).
3. Contributions to the tax office are paid at the place of registration of the individual entrepreneur.
4. All of the above receipts are issued in the form No. PD (tax) or by form No. PD-4sb (tax) and are accepted for payment only in Sberbank(If an individual entrepreneur has a current account in any bank, then you can pay from it; no additional interest is charged for this).
5. If you are registered as an individual entrepreneur not since the beginning of the year- you do not need to pay fees for the whole year, but only for the time that you are registered (to accurately calculate the payment amount and prepare all receipts, use an accounting service).
6. If you combine the activities of an individual entrepreneur with work under an employment contract, and the employer is already paying contributions for you, you don’t care need to pay the specified fixed fees on behalf of the individual entrepreneur.
7. The easiest way to generate a receipt (or payment order) for payment of contributions is to use free official service of the Federal Tax Service of the Russian Federation.

Reducing the simplified tax system for the amount of contributions

1. The simplified tax system “income” tax (6%) can be reduced by the amount of fixed insurance premiums paid.
2. To reduce advance payments for the simplified tax system, contributions must be paid in the period for which advance payments are made. For example, you want to reduce the advance payment for half a year - this means that contributions must be paid not later the end of the six months - i.e. until June 30.
3. Probably the simplest and most profitable option is to pay contributions to first quarter- this way you can reduce the advance payment of the simplified tax system for the first quarter, and if, after subtracting the amount of paid contributions from the advance payment of the simplified tax system, there is still some amount left, you can reduce the tax for the six months by it, etc.
   • Example: in the 1st quarter, contributions in the amount of 10,000 rubles were paid. Income for the 1st quarter is 100,000 rubles, 6% of 100,000 rubles. - 6,000 rub. We reduce the advance payment by 10,000 rubles. - it turns out that for the 1st quarter there is no need to pay an advance payment under the simplified tax system. By 4,000 rubles, which remain after subtracting 6,000 - 10,000, you can reduce the advance payment for the six months.
4. You can also reduce your tax by the amount of contributions paid from exceeding 300,000 rub. (1% of the excess, which is paid no later than July 1).
5. Don't forget to include information about paid contributions that reduce the simplified tax system tax in your tax return.

Reporting on fixed payments

Paid receipts of fixed insurance premiums be sure to save. Reporting since 2012 for individual entrepreneurs without employees (paying contributions only for myself) - canceled!. To find out whether your payments have reached their destination, call your tax office or use the “Personal Account of an Individual Entrepreneur” service.

The above information is for individual entrepreneurs without employees. For individual entrepreneurs with employees and LLCs, the information on the page about

Reforming the pension system in Russia encourages every worker to be aware of the amount and when the employer makes contributions to the Pension Fund from his salary. After all, the larger the amount of payments, the larger the funded part of the future pension provision of a Russian citizen.

Unfortunately, not all employers and accountants are conscientious. Everyone needs to know how much the percentage deducted to the Pension Fund is in 2017, but it is better to constantly keep the situation under your own control. If money does not flow into the Pension Fund for a long time, it is more difficult to defend your rights and prove the illegality of the employer’s actions than to prevent future mistakes and injustice.

Amount of contributions to the Pension Fund in 2017

There is no fixed amount of payments made to the Pension Fund for an employee of an enterprise in 2017. The part of the salary that must be sent to the Pension Fund is determined individually, in accordance with the amount of the salary.

As a percentage, contributions amount to 22% of accrued wages included in the company’s financial statements. That is, if a worker receives 7,000 rubles on a bank card, 1,540 rubles are deducted from this earnings every month.

In addition to contributions to the Pension Fund, personal income tax is charged, which in this case amounts to 1,300 rubles.

Why check the timeliness of salary contributions?

Persons who devote time to monitoring the timeliness of contributions to the Pension Fund of the Russian Federation can be sure that their future pension will not suffer due to the negligence or irresponsibility of the employer.

The easiest way is to visit the company’s accounting department every 3 months and take written information about the deductions made. After 3 months of overdue contributions to the Pension Fund, it will be extremely difficult to defend your right in court.

Some employees, feeling embarrassed in front of their superiors, do not request information from an accountant, and do not use their democratic right to know how the employer distributes his insurance premiums. This approach can hardly be called correct - if the state has provided the opportunity to be aware of the movement of one’s own funds, it would be stupid to refuse it.

Reasons why an employer does not make tax contributions

When can an employer not make tax contributions for an employee of his company? There may be several reasons:

1. The state obliges contributions to be made if an employment contract is concluded and signed between the employer and the worker, that is, the employment is official. If there is no such agreement, the employer actually has no obligations to the employee. Even the fact that he pays wages is already good; according to the law, he may not do even that.
2. The employer of labor deliberately hides from making tax contributions, and this is already a crime.
3. An individual entrepreneur acts as an employer.
4. Negligence of employees in the accounting department is very rare; this applies more to newcomers performing duties that they do not really know, and therefore cannot correctly accrue and calculate tax amounts from employees’ wages.

How to find out the payment of taxes in the Pension Fund

The worker’s right to know whether taxes in the amount of 22% are transferred to the Pension Fund is specified in Article 14 of the Federal Code entitled “On individual accounting of compulsory pension insurance.” Moreover, doing this is as easy as shelling pears:

1. On the State Services website https://www.gosuslugi.ru.

You must go through the registration procedure - enter your data and email. To find out the amount of contributions to the Pension Fund, select the standard format at the registration stage. In the window that appears, fill in the phone number where you could be contacted, passport information, and pension insurance number.

How much and who makes contributions to the Pension Fund? What are these funds used for?

These issues concern not only employers, but also employees. Any future pensioner, that is, each of us. After all, the amount of contributions to the Pension Fund directly determines in the future. It would be a good idea to check the reliability of your employer in terms of payment of contributions.

Until 2010, a unified social tax was established in Russia. After 01/01/2010, instead of paying such a tax, mandatory insurance contributions to state funds were introduced. This is a pension fund, social insurance fund and compulsory health insurance fund. The Pension Fund administers insurance contributions for pensions and health insurance.

Who makes contributions to the Pension Fund and when?

Contributions to the Pension Fund are a guarantee of security for the citizen. These are measures taken by the state to ensure payments to pensioners in the future. , and so on. At the same time, insurance contributions also provide the payment of some social benefits (), and fixed payments towards pensions.

The following are required to make contributions to the Pension Fund:

• organizations that make payments under labor and paid (for remuneration) civil contracts to individuals;
• individual entrepreneurs: for themselves and those persons to whom they paid money or otherwise paid for labor, work, services under any kind of contracts;
• individuals, if they have made payments under contracts and in the case where they are not individual entrepreneurs;
• lawyers, notaries and other categories of self-employed citizens.

That is, even in everyday life, if we use the services of another person, we are obliged to make contributions to the Pension Fund for such individuals. In what follows, we will refer to all payers of contributions to the Pension Fund as employers. Since currently the main payer is organizations and individual entrepreneurs.

The amount of contributions to the Pension Fund for pensions by employers

Let’s immediately make a reservation that, unlike personal income tax, which is calculated based on the employee’s salary, bonuses, and regional coefficient, insurance contributions are not included in wages. That is, the employee receives wages minus personal income tax. But the employer also pays money to the Pension Fund based on the employee’s income. However, this amount is not included in the employee's salary. This means that it is not deducted directly from earnings.

The actual amount of contributions to the Pension Fund depends on the category of the payer. For organizations that are subject to the general taxation regime, i.e. for most, in 2019 this amount will be 22%. And plus 10% in the event that the size of the base (total income) for each employee is more than 1,150,000 rubles. This limit will also change in 2020. Every year the Government of the Russian Federation adopts a resolution establishing this size. The base is determined separately for each employee for each month from the beginning of deductions for him and on a cumulative basis.

Since 2019, organizations that are on a simplified taxation system, individual entrepreneurs on patents, are switching to general tariffs. In 2017-2018 they contributed 20%. Now – 22%. And plus 10% if they exceed the maximum base.

Additional tariffs for insurance contributions to the Pension Fund have been introduced for employers who have workplaces with hazardous and hazardous industries, i.e. in favor of persons entitled to a preferential pension. The tariff is determined based on an assessment of working conditions and the assigned class.

Reduced tariffs of the Tax Code (Article 427) are provided for charitable organizations on a simplified taxation system, for organizations operating in the field of information technology development, etc.

Deductions must be made before the 15th of every month(payment is for the previous month).

Contributions to the Pension Fund of the Russian Federation by individual entrepreneurs and self-employed citizens

The self-employed population (lawyers, heads of the KHL, etc.)) pays a fixed contribution to the Pension Fund for themselves. In 2019 it is 29,354 rubles. And if the income exceeds 300,000 rubles, then plus 1%. It is from the amount of income exceeding these 300,000 rubles. In 2020, the fixed payment is RUB 32,448. Such payment is made before December 31 by each individual entrepreneur for himself, as well as by persons with the status of lawyer, private notary, etc.

Self-employed citizens who pay a special tax - 4 or 6% (for now an experiment in some regions) payment of contributions to the Pension Fund of the Russian Federation depends on their personal desire.

How to check the amount of contributions to the Pension Fund

Pension contributions generated on an individual personal account can be found through the government services portal. You can also order a certificate on the Pension Fund website, in your personal account on the Pension Fund website. Or by contacting the Pension Fund in person at your place of residence. You must have SNILS and a passport with you. Another person can find out information about contributions to the Pension Fund only if the corresponding information is available.

The employee does not receive the full salary. Part of it is used to make contributions to funds and pay taxes. The entire list of payments is fixed in the current legislation.

Dear readers! The article talks about typical ways to resolve legal issues, but each case is individual. If you want to know how solve exactly your problem- contact a consultant:

APPLICATIONS AND CALLS ARE ACCEPTED 24/7 and 7 days a week.

It's fast and FOR FREE!

An employer cannot violate the rules and overcharge deductions from wages. To know exactly for what purposes the written-off funds are used and what is the maximum amount, it is worth familiarizing yourself with the latest information on the topic.

General information

Before you figure out which funds deductions from salary go to, it’s worth finding out what payments in favor of an employee are from a legal point of view.

Wages are the remuneration that an employer provides to an employee for carrying out work activities.

It can be issued in kind. However, in most cases, the organization provides the employee with a cash payment.

Salary may include:

• salary;
• incentive payments;
• other transfers specified in current legislation.

The employer is obliged to comply.

To find out all the nuances of the process and find out the amount of deductions, it is worth familiarizing yourself in detail with the features of each of the procedures performed.

Which funds go to?

The list of funds to which contributions must be made is clearly established by current legislation.

By withholding part of the employee’s salary, the employer is obliged to send the funds received to make payments to:

• MHIF.

Deductions are necessary so that government bodies can ensure the implementation of the citizen's constitutional rights to health care, pensions, social insurance and medical care.

Pension

According to the rules, the employer is obliged to send 22% of the employee’s total accrued wages to the Pension Fund of the Russian Federation.

This is a big financial burden. However, thanks to the deduction, the employee will be able to count on a decent pension in the future.

Statistics show that a number of organizations are seeking to reduce the official amount of wages in order not to make contributions to various funds. Such companies can promise the employee a significant increase in actual payments. However, experts advise not to cooperate with such organizations.

Such behavior will significantly reduce the size of your pension in the future.

To the tax office

It is paid from the employee's salary. It is the main type of payment and is collected from the salary of each specialist.

Tax is calculated at the time of accrual of income. Payment occurs when a person receives a salary.

The amount of personal income tax withholding is 13% of earnings. According to, an employee can take advantage of tax deductions. They can be standard or social.

The first type of deduction is provided if the employee has a child. For the first offspring, 1,400 rubles are credited, and for subsequent babies or children with disabilities - 3,000 rubles.

This means that the size of the tax base from which contributions to the state are levied can be reduced by this amount.

Other

In addition to the main deductions, money is collected from wages and sent to the Social Insurance Fund and the Compulsory Medical Insurance Fund.

5.1% of salary is transferred to the compulsory health insurance fund.

There is a limit on the amount. If it is achieved, the rate will be reduced to 10%. The amount of contributions to the Social Insurance Fund is 2.9%. The amount is sent to the payroll.

Some companies provide additional payments. So. A number of organizations ask workers to contribute to health and accident insurance.

The amount of deductions is determined by the organization. The payment amount varies from 0.2 to 8.5%.

What percentage?

The amount of payroll deductions can vary significantly depending on where the funds are sent.

Today, the following deductions must be made from the amount provided as wages:

• 22% towards the calculation of a future pension;
• 13% towards payment of personal income tax;
• 5.1% to the Compulsory Medical Insurance Fund;
• 2.9% to the Social Insurance Fund;
• from 0.2 to 8.5% for insurance against accidents that may occur at work (the exact amount depends on the risk class, which includes the profession and position of the employee).

Calculation procedure

Not all contributions are collected from the employee. Part of this is paid by the employer.

According to the rules, only 13% can be withheld from an employee's salary, levied as income tax. The remaining amount is taken from the wage fund. The employer must pledge it in advance.

Let's say an employee receives 10,000 rubles. In addition to this amount, the employer is required to pay a minimum of RUB 3,200. to funds and for the benefit of the state.

This amount consists of the following deductions:

• 2200 rub. to the Pension Fund of Russia;
• 310 rub. in the FSS;
• 510 rub. to the MHIF.

For this reason, the employer will have to invest not 10,000 rubles in the payroll, but 13,200 rubles. For the company, this figure will be the employee’s income.

Based on the above, in 2019 the employer is obliged to contribute at least an additional 30% to the payroll for making contributions to non-budgetary government organizations.

Some countries have a different payment method. The company provides the employee with the entire amount earned by him for a specified period, as well as a receipt with payments recorded in it that are to be made to various funds. The citizen pays taxes and current contributions on his own.

Employers are key participants in the Russian pension system. Insurance contributions for compulsory pension insurance, which they accrued and paid to the Pension Fund of the Russian Federation from payments and other remunerations in favor of employees, are the future pensions of their employees and the payment of pensions to current pensioners.

The Pension Fund of Russia was the administrator of insurance contributions for compulsory pension and compulsory health insurance.

The payers of insurance premiums were:

• persons making payments and other remuneration to individuals:
• organizations;
• individual entrepreneurs (including heads of peasant farms);
• individuals who are not individual entrepreneurs;
• self-employed population: individual entrepreneurs, lawyers, notaries engaged in private practice, arbitration managers who do not make payments and other remuneration to individuals and pay insurance premiums for themselves.

Procedure for paying insurance premiums

15th of every month- the last day for payment of insurance premiums for compulsory pension and compulsory health insurance for the previous month. Payments had to be made monthly. If the last day of the period fell on a weekend or a non-working holiday, then the next working day following it was considered the end of the period. Accrued but unpaid insurance premiums were considered arrears and subject to collection.

22% - the basic tariff of insurance contributions for compulsory pension insurance.

+ 10% tariff of insurance premiums, if the amount of the base for calculating insurance premiums from the employer is greater than the established amount .

5,1% - tariff of insurance premiums for compulsory health insurance.

796,000 rubles- the maximum value of the base from which insurance contributions to the compulsory pension insurance system were paid in 2016 (in accordance with Decree of the Government of the Russian Federation of November 26, 2015 No. 1265).

IMPORTANT! Since 2015, payment of insurance premiums for compulsory health insurance to the MHIF budget is made at established rates from all, without limitation, amounts of payments and other remuneration in favor of an individual for the corresponding financial year, with the exception of amounts not subject to insurance premiums in accordance with Article 9 of the Federal Law No. 212-FZ.

The base for calculating insurance premiums was determined separately for each employee from the beginning of the billing period at the end of each calendar month on an accrual basis. When calculating insurance premiums at the additional tariff for certain categories of employers with jobs in hazardous and hazardous industries, the provision for limiting the base for calculating insurance premiums was not applied.

Insurance premiums for each type of insurance had to be paid in separate settlement documents, which were sent to the bank indicating the corresponding Federal Treasury accounts and budget classification codes.

Insurance contributions for compulsory pension insurance had to be paid without dividing into insurance and savings parts.

In the absence of a bank, insurance premium payers - individuals could pay insurance premiums free of charge through the cash desk of the local administration or through the federal postal service.

IMPORTANT! Employers had to determine the amount of insurance contributions to be transferred to the relevant state extra-budgetary funds precisely - in rubles and kopecks. Until 2015, the amount of insurance premiums to be transferred to the relevant funds was determined in full rubles.

Payment of insurance premiums for compulsory health insurance, as well as preparation of reports on paid and accrued payments, followed the same scheme as for compulsory pension insurance. When transferring insurance premiums to compulsory health insurance funds, the policyholder was required to indicate his registration number in payment orders.

IMPORTANT! Since 2015, banks were required to issue to authorities monitoring the payment of insurance premiums certificates about the availability of bank accounts and (or) cash balances in the accounts, statements of transactions on the accounts of organizations, individual entrepreneurs in banks within three days from the date of receipt of a reasoned request body for control over the payment of insurance premiums (The procedure for banks to submit information on the availability of accounts, on cash balances in accounts, statements of transactions on accounts at the request of territorial bodies of the Pension Fund of the Russian Federation, as well as relevant forms of certificates and statements, was approved by the Resolution of the Board of the Pension Fund of the Russian Federation dated October 14, 2015 No. 377p).

IMPORTANT! Since 2015, pension contributions have been calculated from payments to foreign citizens and stateless persons (with the exception of highly qualified specialists) temporarily staying in the Russian Federation, regardless of the validity period of the concluded employment contracts.

Tariffs for compulsory pension and health insurance

	2016
		Compulsory medical insurance
Individual entrepreneurs* using the patent taxation system
Pharmacy organizations and individual entrepreneurs with a license for pharmaceutical activities; non-profit organizations that apply the simplified tax system and carry out activities in the field of social services for the population, scientific research and development, education, healthcare, culture and art and mass sports; Charitable organizations using the simplified tax system
Payers of insurance premiums who have received resident status of the free port of Vladivostok

* This applies to those individual entrepreneurs who make payments and other remuneration to individuals.

IMPORTANT! On January 1, 2015, the validity period of the reduced insurance premium rates provided for agricultural producers expired; media organizations; organizations and individual entrepreneurs applying the single agricultural tax; organizations employing the work of disabled people, public organizations of disabled people and their institutions.

Additional tariffs for compulsory pension insurance

Since 2013, an additional tariff of insurance contributions to the Russian Pension Fund has been introduced for employers who have workplaces with hazardous and hazardous industries. Additional tariffs apply to payments and other remuneration in favor of individuals employed in the types of work specified in paragraphs 1 and 2-18 of part 1 of Article 30 of the Federal Law of December 28, 2013 No. 400-FZ “On Insurance Pensions”.

On December 28, 2013, Federal Law No. 426-FZ “On Special Assessment of Working Conditions” was adopted, according to which insurers are obliged to ensure the safety of workers while working, and their workplaces must comply with state regulatory labor protection requirements. Depending on the results of a special assessment of the working conditions created by the employer for its employees, the amount of additional tariffs for insurance contributions to the Pension Fund of the Russian Federation, which have been paid since 2014, is established. The more dangerous or harmful working conditions are established based on the results of a special assessment, the higher the additional tariff of insurance contributions will need to be paid by the employer to the Pension Fund of Russia.

In accordance with the law, working conditions are divided into four classes according to the degree of harmfulness and (or) danger - optimal (class 1), acceptable (class 2), harmful (class 3) and dangerous (class 4). Assessment of working conditions and certification of workplaces is carried out by a commission of representatives of the employer’s organization at least once every 5 years. The results of certification of workplaces for working conditions, carried out in accordance with the procedure in force before the entry into force of Law No. 426-FZ, are used when determining the amount of additional tariffs of insurance contributions to the Pension Fund of Russia in relation to workplaces, the working conditions of which, according to the results of certification recognized as harmful and (or) dangerous, until December 31, 2018 inclusive.

When calculating insurance premiums at an additional tariff for certain categories of employers who have jobs in hazardous and hazardous industries, the provision for limiting the base for calculating insurance premiums does not apply.

If the employer does not conduct a special assessment of working conditions, then he pays an additional rate of insurance contributions for compulsory pension insurance in 2016 according to List No. 1 - 9%, according to List No. 2 and “small lists” - 6%.

When conducting a special assessment of working conditions, the following additional tariffs are applied:

Collection of arrears of insurance contributions to the Pension Fund of the Russian Federation

The responsibility for collecting arrears in insurance contributions for compulsory pension and compulsory health insurance, as well as penalties and fines, is assigned to the Pension Fund of the Russian Federation.

Organizations and individual entrepreneurs

If the employer does not pay or does not fully pay insurance premiums on time, then this obligation is compulsorily fulfilled. Before a decision on collection is made, the Pension Fund of the Russian Federation sends the payer of insurance premiums a demand for payment of arrears on insurance premiums, penalties and fines. After the period established in the payment request expires (but no later than two months), the Pension Fund makes a decision on collection, which is also brought to the attention of the payer within six days.

IMPORTANT! The Pension Fund sends an order for the transfer of insurance premiums to the bank where the insurance premium payer's accounts are opened. Collection can be made from settlement (current) accounts in Russian currency, and if they are insufficient, in foreign currency. In this case, the exchange rate of the Central Bank of the Russian Federation established on the date of sale of foreign currency is used. Expenses associated with the sale of foreign currency are borne by the payer of insurance premiums.

Insurance premiums are not collected from the deposit account of the insurance premium payer unless the deposit agreement has expired. In the presence of the specified agreement, the Pension Fund of the Russian Federation may give the bank an order to transfer funds from the deposit account to the settlement (current) account of the payer of insurance premiums upon expiration of the deposit agreement, if by this time the Fund’s order sent to this bank to transfer insurance premiums has not been executed.

If there are insufficient funds in the accounts of the insurance premium payer or no funds at all, then the order to transfer insurance premiums is executed as funds are received into the account.

The Pension Fund of the Russian Federation can also recover insurance premiums from other property of the employer by sending a decision on recovery to the bailiff service. In this case, the decision on collection is adopted within one year after the expiration of the deadline for fulfilling the requirement to pay insurance premiums, penalties and fines.

Individuals who are not individual entrepreneurs

If an individual who is not an entrepreneur does not pay insurance premiums on time, the Pension Fund of the Russian Federation applies to the court with a claim to collect them from property, including funds in bank accounts and cash. The claim may be filed within six months after the expiration of the deadline for fulfilling the requirement to pay insurance premiums. A petition for seizure of property may be attached to the statement of claim.

Amounts not subject to insurance premiums

• state benefits paid in accordance with the legislation of the Russian Federation, legislative acts of the constituent entities of the Russian Federation, decisions of representative bodies of local government, including unemployment benefits, as well as benefits and other types of compulsory insurance coverage for compulsory social insurance;
• all types of compensation payments established by the legislation of the Russian Federation, legislative acts of the constituent entities of the Russian Federation, decisions of representative bodies of local self-government (within the limits of the norms established in accordance with the legislation of the Russian Federation), related to:
• with compensation for harm caused by injury or other damage to health;
• with free provision of residential premises, payment for residential premises and utilities, food and products, fuel or appropriate monetary compensation;
• with payment of the cost and (or) issuance of the due allowance in kind, as well as with the payment of funds in exchange for this allowance;
• with payment of the cost of food, sports equipment, equipment, sports and dress uniforms, which are received by athletes and employees of physical education and sports organizations for the educational and training process and participation in sports competitions, as well as sports judges for participation in sports competitions;
• with the dismissal of employees, with the exception of:
• compensation for unused vacation;
• the amount of payments in the form of severance pay and average monthly earnings for the period of employment in the part exceeding in general three times the average monthly earnings or six times the average monthly earnings for workers dismissed from organizations located in the Far North and equivalent areas;
• compensation to the manager, deputy managers and chief accountant of the organization in a portion exceeding three times the average monthly salary;
• with reimbursement of expenses for professional training, retraining and advanced training of employees;
• with expenses of an individual in connection with the performance of work, provision of services under civil contracts;
• with the employment of workers dismissed in connection with the implementation of measures to reduce the number or staff, reorganization or liquidation of the organization, in connection with the termination of activities by individuals as individual entrepreneurs, termination of powers by notaries engaged in private practice, and termination of the status of a lawyer, as well as in connection with with the termination of activities by other individuals whose professional activities in accordance with federal laws are subject to state registration and (or) licensing;
• with the performance by an individual of labor duties, including in connection with moving to work in another area;

WITH THE EXCEPTION OF:

1. payments in cash for work under difficult, harmful and (or) dangerous working conditions, except for compensation payments in an amount equivalent to the cost of milk or other equivalent food products;
2. payments in foreign currency in lieu of daily allowances made in accordance with the legislation of the Russian Federation by Russian shipping companies to crew members of ships sailing abroad, as well as payments in foreign currency to crew members of Russian aircraft operating international flights;
3. compensation payments for unused vacation not related to the dismissal of employees;

• Amounts of one-time financial assistance:
• to individuals in connection with a natural disaster or other emergency in order to compensate for material damage caused to them or harm to their health, as well as to individuals who suffered from terrorist acts on the territory of the Russian Federation;
• to an employee in connection with the death of a member (members) of his family;
• employees (parents, adoptive parents, guardians) at the birth (adoption) of a child, to whom this financial assistance is paid during the first year after birth (adoption), but not more than 50,000 rubles. for each child;
• income (except for wages of employees) received by members of duly registered family (tribal) communities of indigenous peoples of the North, Siberia and the Far East of the Russian Federation from the sale of products obtained as a result of their traditional types of fishing;
• amounts of insurance payments:
• for compulsory insurance of employees carried out by the payer of insurance premiums in the manner established by the legislation of the Russian Federation;
• under contracts of voluntary personal insurance of employees, concluded for a period of at least one year, providing for payment by insurers of medical expenses of these insured persons;
• under contracts for the provision of medical services to employees, concluded for a period of at least one year with medical organizations that have appropriate licenses to carry out medical activities, issued in accordance with the legislation of the Russian Federation;
• under contracts of voluntary personal insurance of employees, concluded exclusively in the event of death of the insured person and (or) harm to the health of the insured person;
• under non-state pension agreements;
• employer contributions paid by the payer of insurance premiums in accordance with Federal Law of April 30, 2008 N 56-FZ "On additional insurance contributions for the funded part of the labor pension and state support for the formation of pension savings", in the amount of paid contributions, but not more than 12,000 rubles per year per each employee in whose favor the employer’s contributions were paid;
• employer contributions paid in accordance with the legislation of the Russian Federation on additional social security for certain categories of employees, in the amount of contributions paid;
• the cost of travel for employees to the place of vacation and back and the cost of luggage weighing up to 30 kilograms, paid by the payer of insurance premiums to persons working and living in the Far North and equivalent areas, in accordance with the legislation of the Russian Federation, employment contracts and (or) collective agreements. In case of vacation by the specified employees outside the territory of the Russian Federation, the cost of travel or flight (including the cost of luggage weighing up to 30 kilograms), calculated from the place of departure to the checkpoint across the State Border of the Russian Federation, including the international airport, is not subject to insurance premiums. in which workers undergo border control at the checkpoint across the State Border of the Russian Federation;
• amounts paid to individuals by election commissions, referendum commissions, as well as from the election funds of candidates for the position of President of the Russian Federation, candidates for deputies of the legislative (representative) body of state power of a constituent entity of the Russian Federation, candidates for a position in another state body of a constituent entity of the Russian Federation, provided for the constitution, the charter of the subject of the Russian Federation, elected directly by citizens, candidates for deputies of the representative body of a municipal formation, candidates for the position of head of a municipal formation, for another position provided for by the charter of a municipal formation and replaced through direct elections, election funds of electoral associations, election funds of regional branches of political parties that are not electoral associations, from the referendum funds of the initiative group for holding a referendum of the Russian Federation, a referendum of a constituent entity of the Russian Federation, a local referendum, an initiative campaign group for a referendum of the Russian Federation, other groups of participants in a referendum of a constituent entity of the Russian Federation, a local referendum for the performance of work by these persons, directly related to the conduct of election campaigns, referendum campaigns;
• the cost of uniforms and uniforms issued to employees in accordance with the legislation of the Russian Federation, as well as to civil servants of federal government bodies free of charge or with partial payment and remaining for their personal permanent use;
• the cost of travel benefits provided by the legislation of the Russian Federation to certain categories of employees;
• amounts of financial assistance provided by employers to their employees not exceeding 4,000 rubles per employee per billing period;
• amounts of tuition fees for basic professional educational programs and additional professional programs for employees;
• amounts paid by organizations (individual entrepreneurs) to their employees to reimburse the costs of paying interest on loans (credits) for the purchase and (or) construction of residential premises;
• the amount of monetary allowance, food and clothing support and other payments received by military personnel, private and commanding officers of the internal affairs bodies of the Russian Federation, the federal fire service, commanding officers of the federal courier service, employees of institutions and bodies of the penal system, customs authorities of the Russian Federation and bodies for control over the circulation of narcotic drugs and psychotropic substances, having special ranks, in connection with the performance of duties of military service and service in these bodies in accordance with the legislation of the Russian Federation;
• amounts of payments and other remuneration under employment contracts and civil law contracts, including under copyright contracts in favor of foreign citizens and stateless persons temporarily staying in the territory of the Russian Federation.

In addition to the above payments, the base for calculating insurance premiums does not include:

• in terms of insurance contributions payable to the Pension Fund of the Russian Federation - amounts of monetary support (monthly monetary remuneration) and other payments received by prosecutors and investigators, as well as judges of federal courts and magistrates, payments and other remuneration made in favor of students in professional educational organizations, educational organizations of higher education for full-time study for activities carried out in a student group (included in the federal or regional register of youth and children's associations receiving state support) under employment contracts or under civil law contracts, the subject of which is the performance of work and (or) provision of services;

ATTENTION! When payers of insurance premiums pay expenses for business trips of employees both within the territory of the Russian Federation and outside the territory of the Russian Federation, daily allowances, as well as actually incurred and documented target expenses for travel to the destination and back, and fees for services are not subject to insurance premiums. airports, commission fees, expenses for travel to the airport or train station at places of departure, destination or transfers, for luggage transportation, expenses for renting living quarters, expenses for payment for communication services, fees for issuing (receiving) and registering a service foreign passport, fees for issuing (receiving) visas, as well as costs for exchanging cash or a bank check for cash foreign currency. If documents confirming payment of expenses for renting residential premises are not provided, the amounts of such expenses are exempt from insurance premiums within the limits established in accordance with the legislation of the Russian Federation. A similar procedure for levying insurance premiums applies to payments made to individuals who are under the authority (administrative) subordination of the organization, as well as members of the board of directors or any similar body of the company arriving to participate in a meeting of the board of directors, board or other similar body of this company.

Note to separate units

The amount of insurance premiums payable at the location of the organization and which includes separate divisions is determined as the difference between the total amount of insurance premiums payable by the organization as a whole and the total amount of insurance premiums payable at the location of the separate divisions of the organization.

Separate divisions, which have a separate balance sheet, current account and accrual payments and other remuneration in favor of individuals, fulfill the organization’s responsibilities for paying insurance premiums, as well as the responsibilities for submitting calculations for insurance premiums at their location.

If at least one of the listed conditions is not met, the accountant of the parent enterprise must pay fees and report for the separate division centrally to the territorial bodies of extra-budgetary funds where the organization itself is registered.

Credit or refund of overpaid insurance premiums

Payers of insurance premiums have the right to a timely offset or refund of amounts of overpaid or overcharged insurance premiums, penalties and fines.

If a fact of excessive payment of insurance premiums is detected, the territorial body of the Pension Fund of the Russian Federation informs the payer about this within 10 days from the date of discovery of the fact of overpayment.

If a possible overpayment is detected, the territorial body of the Pension Fund has the right to conduct a joint reconciliation of calculations for accrued and paid insurance premiums with the payer. The results of such reconciliation are documented in an act signed by both parties.

The amount of overpaid insurance premiums may be:

• offset against future payments of the payer;
• offset against debt repayment of penalties and fines for offenses;
• returned to the insurance premium payer.

Set-off of the amount of overpaid insurance premiums towards upcoming payments the payer of insurance premiums is carried out by decision of the body monitoring the payment of insurance premiums independently. This does not prevent the payer of insurance premiums from submitting to the body monitoring the payment of insurance premiums an application, submitted in writing or in the form of an electronic document, to offset the amount of overpaid insurance premiums.

The territorial body of the Pension Fund makes the corresponding decision within 10 days from the date of discovery of the fact of overpayment, or from the date of receipt of an application from the payer of insurance premiums, or from the date of signing the act of joint reconciliation of paid insurance premiums (if such a reconciliation was carried out).

Offsetting the amount of overpaid insurance contributions to pay off debts on penalties and fines territorial bodies PFR is carried out independently. In this case, the decision is made within 10 days from the date of discovery of the fact of excessive payment of insurance premiums, or from the date of signing the act of joint reconciliation of paid insurance premiums, or from the date of entry into force of the court decision. However, the payer himself can submit an application so that the amount he has paid in excess will be counted against the debt on penalties and fines. In this case, the decision is also made within 10 days.

Since 2015, the offset of overpaid amounts of insurance premiums for one type of insurance, administered by one body for control over the payment of insurance premiums, against the upcoming payments of the payer of insurance premiums, payments to repay arrears on insurance premiums and debts on penalties and fines for another type of insurance, administered the same body for control over the payment of insurance premiums is carried out upon application payer of insurance premiums, submitted in writing or in the form of an electronic document

Thus, overpayments of compulsory health insurance contributions can be offset against pension contributions and vice versa. But the overpayment of these contributions cannot be used to pay off debts on contributions to the social insurance fund, since control over the correctness of their payment is entrusted to the Social Insurance Fund.

To return overpaid insurance premiums, the payer must submit an application, and then the amount will be returned within a month after receiving such an application. If the payer has arrears of penalties and fines, the refund is made only after the amount of overpaid insurance premiums is offset against the debt.

An application for offset or refund of the amount of overpaid insurance premiums may be submitted within three years from the date of payment of the specified amount.

The Pension Fund of the Russian Federation, within five days from the date of the decision, is obliged to inform the payer of insurance premiums in writing or in the form of an electronic document about the decision made to offset (return) the amounts of overpaid insurance premiums or to refuse to carry out an offset (refund). The specified message is transmitted to the head of the organization, an individual, or their representatives personally against a signature or in another way confirming the fact and date of its receipt. If the specified message is sent by registered mail, it is considered received after six days from the date of sending the registered letter.

IMPORTANT! A refund of the amount of overpaid insurance contributions to the Pension Fund is not made if the territorial body of the Pension Fund took into account the amount of overpaid insurance contributions as part of the personalized accounting information and this information was posted by the Fund to the individual personal accounts of the insured persons.

On insurance premiums in favor of persons recognized as refugees, who have filed an application for recognition as refugees or who have received temporary asylum

Information on payment of insurance premiums in the period 2013 - 2015

The maximum amount of the base from which insurance premiums are paid

Tariff of insurance contributions for compulsory pension and health insurance

	year 2013		year 2014		2015
		Compulsory medical insurance		Compulsory medical insurance		Compulsory medical insurance
Payers of insurance premiums who are on the general taxation system and apply the basic tariff of insurance premiums
Payers of insurance premiums paying a single tax on imputed income.
Individual entrepreneurs using the patent tax system
Pharmacy organizations and individual entrepreneurs with a license for pharmaceutical activities; non-profit organizations that apply the simplified tax system and carry out activities in the field of social services for the population, scientific research and development, education, healthcare, culture and art and mass sports; charitable organizations using the simplified tax system
Organizations providing engineering services
Organizations making payments to ship crew members, with the exception of ships used for oil storage and transshipment
Organizations and individual entrepreneurs engaged in production, publication (broadcasting) and (or) publication of media
Economic societies and economic partnerships created by budgetary scientific institutions and autonomous scientific institutions
Organizations and individual entrepreneurs applying the single agricultural tax
Organizations and individual entrepreneurs with resident status of a technology-innovation special economic zone, organizations and individual entrepreneurs that have entered into agreements on the implementation of tourism and recreational activities
Organizations employing the work of disabled people, public organizations of disabled people and their institutions
Organizations operating in the field of information technology
Organizations and individual entrepreneurs using a simplified taxation system
Agricultural producers, organizations of folk arts and crafts, Family (tribal) communities of indigenous peoples of the North, Siberia and the Far East of the Russian Federation, engaged in traditional economic sectors
Organizations that have received the status of participants in the Skolkovo Innovation Center project
Payers of insurance premiums who have received the status of participant in a free economic zone in the territories of the Republic of Crimea and the federal city of Sevastopol
Payers of insurance premiums who have received the status of resident of territories of rapid socio-economic development

Since 2013, an additional tariff of insurance contributions to the Russian Pension Fund has been introduced for employers who have workplaces with hazardous and hazardous industries. Attention! The specified tariffs apply to workplaces in which working conditions, based on the results of certification carried out in accordance with the procedure in force before the entry into force of Law No. 426-FZ, are recognized as harmful and (or) dangerous.