Individual entrepreneurs and organizations that are employers are obliged to transfer monthly payments from payments to employees working under employment contracts insurance premiums for pension, medical and social insurance in Federal Tax Service of the Russian Federation. Injury contributions are still paid to the FSS.

Note: since 2017, the procedure for paying and reporting on insurance premiums has changed, this is due to the transfer of control over insurance premiums to the Federal Tax Service of the Russian Federation and the entry into force of a new chapter 34 of the Tax Code of the Russian Federation “Insurance premiums”.

From payments to individuals under civil law contracts, it is necessary to transfer contributions only to pension and health insurance(contributions from accidents are not transferred in any case, and contributions for temporary disability are transferred only if such a clause is specified in the contract).

Payments to employees who are legally exempt from paying insurance premiums are listed in Art. 422 of the Tax Code of the Russian Federation.

note that individual entrepreneurs, in addition to paying insurance premiums for employees, must additionally transfer insurance premiums for individual entrepreneurs “for themselves”.

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Insurance premium rates for employees in 2020

In 2020, insurance premiums must be paid at the following rates:

• For pension insurance (OPS) - 22% .
• For health insurance (CHI) - 5,1% .
• For social insurance (OSS) - 2,9% (excluding contributions from accidents).

At the same time, some individual entrepreneurs and organizations have the right to apply reduced rates(see table below).

In 2020, the limits for calculating contributions have changed:

• at the OPS 1 292 000 rub. (in case of excess, contributions are paid at a reduced rate - 10% );
• on the OSS 912 000 rub. (in case of excess, contributions are no longer paid);
• on compulsory medical insurance - the limit value is canceled.

note that in 2020 there are no benefits on insurance premiums for most individual entrepreneurs and organizations that were applied before 2018. In particular, the cancellation affected individual entrepreneurs on a patent, as well as representatives of SMEs working in the social and industrial sectors and applying the simplified tax system. Reduced tariffs were left only for NGOs and charitable organizations. For more information on premium rates, see the table below.

General rates for insurance premiums in 2020

Reduced rates for insurance premiums in 2020

Category of payers	FIU	FFOMS	FSS	Total
NPOs on the simplified tax system, leading activities in the field of social. service, science, education, healthcare, sports, culture and art	20%	—	—	20%
Charitable organizations on the USN
Participants of the free economic zone in Crimea and Sevastopol	6%	0,1%	1,5%	7,6%
Organizations and individual entrepreneurs engaged in technical innovation and tourism and recreational activities in special economic zones	20%	5,1%	2,9%	28%
Economic companies and partnerships operating in the field of IT technologies and complying with the conditions of paragraphs 1 and 2 of Art. 427 Tax Code of the Russian Federation
Organizations that have received the status of a participant in the Skolkovo project	14%	—	—	14%
Organizations and individual entrepreneurs making payments to crew members of ships registered in the Russian International Register of Ships	—	—	—	0%
Organizations in the field of IT (provided that the income from this activity following the results of 9 months is at least 90%, and the number of employees is at least 7 people	8%	4%	2%	14%

Note: beneficiaries, in case of exceeding the limits of 1,292,000 and 912,000 rubles. You do not need to transfer contributions to social and pension insurance.

Additional rates for insurance premiums in 2020

Note: additional contributions are paid regardless of the limits of 1,292,000 and 912,000. At the same time, companies that have assessed working conditions can be paid additional. contributions to pension insurance at special rates (clause 3 of article 428 of the Tax Code of the Russian Federation).

Procedure and terms for payment of insurance premiums

Insurance contributions to the Federal Tax Service and the FSS must be transferred monthly no later than the 15th next month. If the last day coincides with a weekend or holiday, the deadline for payment of contributions is postponed to the next working day.

Payment of contributions to pension insurance

Paying health insurance premiums

Payment of social security contributions

The transfer of insurance premiums is carried out on two kinds compulsory social insurance:

• in case of temporary disability and in connection with motherhood in the Federal Tax Service of the Russian Federation;
• from accidents at work and occupational diseases in the FSS.

The amount of insurance premiums for temporary disability is 2,9% from salary, but may vary depending on the applied benefits ().

Accident insurance premiums range from 0,2 before 8,5% depending on which class of occupational risk the main type of your activity belongs to.

In 2019, the budget classification codes for the transfer of insurance premiums for social insurance have not changed:

• KBK 182 1 02 02090 07 1010 160.(in case of temporary disability);
• KBK 393 1 02 02050 07 1000 160.(from industrial accidents).

You can find out the rest of the payment details by contacting the territorial branch of the FSS and the tax office at the place of registration.

Note: insurance premiums must be paid and reported in rubles and kopecks.

Insurance premium reporting

The sliders below list all the reporting that needs to be submitted for insurance premiums in 2020:

Reporting to the Federal Tax Service

Starting from 2017, the IFTS needs to submit a calculation of insurance premiums every quarter. The calculation is submitted no later than the 30th day of the month, the next quarter. Thus, in 2020 it must be passed:

• for 2019 - no later than January 30, 2020;
• for the 1st quarter of 2020 - no later than April 30, 2020;
• for the half year of 2020 - no later than July 30, 2020;
• for 9 months of 2020 - no later than October 30, 2020;
• for 2020 - no later than February 1, 2021.

Reporting to the FIU

On a monthly basis, a report must be submitted to the Pension Fund in the form SZV-M, which contains information about working pensioners. The deadline for submitting the report is no later than the 15th day of the next month.

Also, starting from January 1, 2017, new reporting was introduced in the SZV-STAZH form, which reflects information about the insurance experience of insured employees. This report must be submitted to the FIU every year, no later than March 1 of the following year.

Reporting to the FSS

Every quarter, the Social Insurance Fund must submit a calculation in the form 4-FSS. Starting from January 1, 2017, only information on injury and occupational diseases.

In 2020, the deadline for submitting reports to the FSS depends on its form:

• In electronic - no later than 25
• In paper - no later 20 day of the month following the reporting quarter.

Note! From 2020, policyholders whose average number of employees more than 10 people are required to report to in electronic format. This applies to the calculation of insurance premiums (RSV), as well as forms 2-NDFL and 6-NDFL. Such explanations are given in the letter of the Federal Tax Service of the Russian Federation of November 15, 2019 N BS-4-11 / [email protected] In fact, this means that all companies and individual entrepreneurs with more than 10 employees will have to switch to an electronic reporting form. The amendments were introduced by Law No. 325-FZ of September 29, 2019 and come into force on January 1, 2020. That is, for 2019, reporting must be submitted in electronic form, signing it with a qualified electronic signature (QES).

On behalf of the president, the Federal Tax Service began to develop new reporting, which will be called the unified social insurance contribution, abbreviated name - ESS. In fact, this contribution will combine payments in social funds that each organization now pays, and these are contributions to the FSS, PFR and FFOMS. This measure is inevitable, since a decree was signed earlier, according to which control over these contributions will be transferred to the Federal Tax Service. Of course, all the subtleties are not yet known, but something is already known.

Who will pay the Unified Social Insurance Fee from January 1, 2017?

By and large, for companies paying social contributions that are paid from remuneration to employees under civil law and labor contracts, nothing will change much in terms of payments. But apparently such an innovation will be useful, since it will be necessary to pay contributions not to 3 organizations, but to one. Also, reporting will now be unified.

On behalf of the president, the Federal Tax Service is to develop a roadmap to create a unified mechanism for administering contributions to social and pension insurance of citizens. This measure is necessary to implement changes in payments and control receipts Money, and reporting on the ESS, which will replace the FFOMS, the FSS and the PFR. Appropriate amendments to the legislation should be made before March 1, 2016.

ESS rates in 2017

At the moment, the road map does not yet contain information about the amount of the future single tax, but it is known that the total rate will not exceed the existing ones for the above three taxes. However, there is a possibility that the ESS rate will be even lower; at the proposal of the President, it will be reduced by 2.5-3%. Earlier, on the promise of the president, a proposal was made not to raise taxes until 2018.

ESS payment deadlines in 2017

At the moment, the deadlines for paying this insurance fee have not yet been set, however, it is tentatively planned that the deadlines will be the same as in the case of paying insurance premiums, that is, no later than the 15th. The BCC for the payment of this tax will be known later - after December 1, 2016. By this date, the details for the payment of tax, fines and penalties for the ESS will be known.

Single fee reporting

Tax reporting forms will be developed by October 1, 2016, it will take into account all the necessary information for the administration of the expenditure side, as well as fields for personalized accounting. Most likely, the report will be provided on a quarterly basis and will be filled in on an accrual basis from the beginning of the year. It will be necessary to report on tax to the Federal Tax Service at the place of registration of the organization.

Starting next year, the Federal tax service. From 01/01/2017, a single calculation of insurance premiums is introduced. A new form will need to be submitted to the tax inspectorates, which will combine the four existing reporting forms.

Currently, the following reports on insurance premiums are submitted to state off-budget funds:

• form RSV-1 - quarterly calculation of accrued and paid insurance premiums for compulsory pension insurance in the Pension Fund of the Russian Federation and for compulsory medical insurance in the FFOMS by payers of insurance premiums making payments and other remuneration to individuals;
• form RSV-2 - annual calculation of accrued and paid insurance premiums for compulsory pension insurance in the Pension Fund of the Russian Federation and for compulsory medical insurance in the FFOMS by the heads of peasant (farmer) households;
• form РВ-3 - a quarterly calculation of accrued and paid contributions to the Pension Fund of the Russian Federation, used in monitoring the payment of contributions for employers paying contributions to additional social security;
• form 4-FSS - a quarterly calculation of accrued and paid insurance premiums for compulsory social insurance in case of temporary disability and in connection with motherhood and compulsory social insurance against industrial accidents and occupational diseases, as well as for the cost of paying insurance coverage.

As officials assure (letter of the Federal Tax Service of the Russian Federation dated July 19, 2016 No. BS-4-11 / [email protected]), in the new form of reports on insurance premiums, the composition of indicators identifying employees and the employer has been optimized, as well as redundant and duplicate indicators have been reduced. The draft order, which will approve the form of a single calculation of contributions, has successfully passed the anti-corruption examination and the approval procedure in state non-budgetary funds.

note

Reporting for the period up to 01/01/2017 must be submitted to the territorial bodies of extra-budgetary funds (PFR and FSS RF) on time, according to the forms and formats in force in 2016.

Let's take a look at the key points.

Section 1 of the calculation "Summary data on the obligations of the payer of insurance premiums" will consist of subsections:

• the amount of contributions for compulsory pension insurance at the basic rate payable for the settlement (reporting) period;
• the amount of contributions to compulsory medical insurance payable for the period;
• the amount of contributions to pension insurance at an additional rate payable;
• the amount of contributions to additional social security payable;
• the amount of contributions for compulsory social insurance in case of temporary disability and in connection with motherhood, payable;
• the amount of the excess of expenses incurred by the payer for the payment of insurance coverage over the calculated contributions for social insurance in case of temporary disability and in connection with motherhood for the settlement (reporting) period.

Section 1 contains the following annexes:

• calculation of the amounts of contributions for compulsory pension and medical insurance (consists of the subsections "Calculation of contributions for compulsory pension insurance", "Calculation of contributions for compulsory medical insurance", "Calculation of the amounts of insurance contributions for compulsory pension insurance at an additional rate for certain categories of payers of insurance contributions, specified in Article 428 of the Tax Code of the Russian Federation, and others);
• calculation of the amounts of contributions for compulsory social insurance in case of temporary disability and in connection with motherhood;
• expenses for compulsory social insurance in case of temporary disability and in connection with motherhood and expenses incurred in accordance with the legislation of the Russian Federation;
• breakdown of payments made at the expense of funds financed from the federal budget;
• calculation of compliance with the conditions for the right to use reduced fare contributions by payers specified in subparagraph 3 of paragraph 1 of Article 427 of the Tax Code of the Russian Federation;
• calculation of the compliance of the conditions for the right to apply the reduced rate of contributions by the payers specified in subparagraph 5 of paragraph 1 of Article 427 of the Tax Code of the Russian Federation;
• calculation of the compliance of the conditions for the right to apply the reduced rate of contributions by the payers specified in subparagraph 7 of paragraph 1 of Article 427 of the Tax Code of the Russian Federation;
• information necessary for the application of the reduced rate of contributions by the payers specified in subparagraph 9 of paragraph 1 of Article 427 of the Tax Code of the Russian Federation;
• information necessary for the application of the contribution rate established by paragraph two of subparagraph 2 of paragraph 2 of Article 425 (paragraph four of subparagraph 1 of paragraph 2 of Article 426) of the Tax Code of the Russian Federation;
• information necessary for the application of subparagraph 1 of paragraph 3 of article 422 of the Tax Code of the Russian Federation by organizations paying remuneration in favor of full-time students for activities in a student team (included in the federal or regional register of associations that use state support) under labor contracts or under civil law contracts .

This is followed by section 2 "Summary data on the obligations of payers of insurance premiums - heads of peasant (farmer) households" with one appendix and section 3 "Personalized information about insured persons".

You will have to submit a calculation to the tax authorities in cases provided for by the new Chapter 34 tax code Russian Federation (clause 1, article 80 of the Tax Code of the Russian Federation). The procedure for making changes to the calculation is similar to the procedure for tax returns (clause 7, article 81 of the Tax Code of the Russian Federation).

Edition "PB"

For violation of the deadlines for submitting reports, the head or chief accountant will be fined, and not meeting the deadlines for submitting tax returns will entail fines imposed on the organization.

Responsibility for this violation of the deadlines for submitting tax returns is provided for in Article 119 of the Tax Code of the Russian Federation. Moreover, regardless of the period of delay with the declaration, the amount of the fine is 5% of the unpaid tax amount, but not more than 30% of the unpaid tax amount on the declaration and not less than 1000 rubles.

For violation of the deadlines for submitting the company's declaration, the head or chief accountant will be fined from 300 to 500 rubles (Article 15.5 of the Code of Administrative Offenses of the Russian Federation). Protocols on these administrative offenses are drawn up by officials of the tax authorities
(clause 5, part 2, article 28.3 of the Code of Administrative Offenses of the Russian Federation).

In order not to be fined, observe all the deadlines for filing reports and paying taxes.

Organizations on common system taxation submit reports monthly, quarterly, based on the results of 9 months and for the year.

Tax reporting in 2017 to the Federal Tax Service and funds

Reporting	Where to take	Reporting frequency and timing
VAT declaration	In the Federal Tax Service	The tax period for VAT is a quarter. Organizations submit a VAT declaration based on the results of each quarter: for the 1st quarter, half a year, 9 months and a year. VAT is paid in equal installments within 3 months following the reporting quarter. Pay VAT by the 25th day of each month following the reporting period. The terms and procedure for filing a declaration, as well as the terms for paying VAT, are established by the Tax Code of the Russian Federation: article 163, article 174.
income tax return	In the Federal Tax Service	Income tax return is submitted quarterly. In 2017, the income tax return must be submitted: Organizations that make monthly advance payments of income tax are required to submit declarations on a monthly basis no later than 28th of the month following the reporting month. The terms and procedure for filing a declaration, as well as the terms for paying advance payments and tax, are established in Articles 287 and 289 of the Tax Code of the Russian Federation.
Property tax declaration	In the Federal Tax Service	The tax period for property tax is a calendar year. For property tax, which is calculated from the cadastral value, the reporting periods are: I, II and III quarters of the calendar year. For property tax, which is calculated from its average annual value, the reporting periods are the first quarter, six months and nine months of the calendar year. The deadlines for reporting, the procedure for paying property tax and advance payments are established by the constituent entities of the Russian Federation. The procedure for reporting and paying property tax is regulated by the Tax Code of the Russian Federation: article 386, article 383.
Transport tax declaration	In the Federal Tax Service	Procedure and terms of payment transport tax established by the subjects of the Russian Federation. The tax payment date cannot be set later than February 1. Reporting and the procedure for paying transport tax are regulated by the Tax Code of the Russian Federation: article 357, article 363.
Land tax declaration	In the Federal Tax Service	The procedure and terms for paying land tax are established by the subjects of the Russian Federation. The tax payment date cannot be set later than February 1. Reporting and the procedure for paying transport tax are regulated by the Tax Code of the Russian Federation: article 388, article 397.
Form 6-NDFL	In the Federal Tax Service	Tax period for income tax individuals recognized as a calendar year. Reporting on personal income tax in 2017 in the form 6-NDFL is submitted quarterly. Form 6-NDFL must be submitted in 2017: The annual calculation in the form 6-NDFL is submitted no later than April 1 of the year following the reporting period.
Unified calculation of insurance premiums	In the Federal Tax Service	A unified calculation of insurance premiums is submitted to the Federal Tax Service on a quarterly basis, starting from the first quarter of 2017: based on the results of the first quarter, six months, nine months and the calendar year. Reporting is submitted by all organizations that have employees. A single calculation of insurance premiums is submitted to the Federal Tax Service in 2017: This calculation almost completely replaced reporting 4-FSS.
Form 2 - personal income tax	In the Federal Tax Service	Personal income tax report in the form 2-NDFL for rent is rented 1 (one) time per year. Certificate 2-NDFL for 2016 must be submitted to the Federal Tax Service before 04/03/2017. * Certificate 2-NDFL for 2017 must be submitted to the Federal Tax Service before 04/02/2018. * If the number of employees is more than 25 people, reporting is submitted electronically. If less than 25 - in paper form. The reporting procedure is regulated by the Tax Code of the Russian Federation: paragraph 2 of Article 230.
Information about the average headcount	In the Federal Tax Service	Organizations need to provide information on the average number of employees until January 20, 2017. Information provided 1 (one) time per year.
Form 4-FSS	In the FSS	In 2016, all LLCs with full-time employees reported to the Social Insurance Fund based on the results of the quarter, half year, 9 months and years. In 2017, a report in the form 4-FSS must be submitted once. A report in the form 4-FSS for 2016 is submitted: Instead of a report in the form 4-FSS, a Unified calculation of insurance premiums for employees has been introduced, which must be submitted to the Federal Tax Service, starting from the 1st quarter of 2017.
Calculation of contributions for compulsory insurance from accidents at work and occupational diseases	In the FSS	In 2017, the FSS must submit a quarterly Calculation of contributions for compulsory insurance against industrial accidents and occupational diseases. The calculation must be submitted to the FSS, starting from the 1st quarter of 2017: At the end of 2016, such a calculation does not need to be provided, since it is submitted as part of Form 4-FSS (see above).
Confirmation of the main activity	In the FSS	To confirm the main view economic activity documents provided: Statement; Help-confirmation; copy explanatory note to balance sheet for the previous year, except for small enterprises; Calculation of contributions for compulsory insurance against industrial accidents and occupational diseases. This requirement was approved by the order of the Ministry of Health and Social Development of the Russian Federation dated January 31, 2006 No. 55.
RSV-1 form report	In the FIU	In 2017, the RSV-1 report must be submitted to the FIU only 1 (one) time in 2016. Deadline for submission of RSV-1 for 2016: no later than February 15, 2017 in paper form; No later than February 20, 2017 in electronic form. In 2017, quarterly reports in the RSV-1 form are not required to be submitted to the FIU. Instead of RSV-1, you need to submit a Unified calculation for insurance premiums to the Federal Tax Service.
Reporting according to the SZM-M form	In the FIU	Reporting to the FIU in 2017 in the form of SZV-M is submitted no later than the 15th day of the month following the reporting one.

*If the last day of the term falls on a day recognized in accordance with the legislation of the Russian Federation as a day off and (or) a non-working holiday, the expiration day of the term is the next working day following it.

Financial statements in 2017 in the Federal Tax Service and Rosstat

** If the last day of the term falls on a day recognized in accordance with the legislation of the Russian Federation as a day off and (or) a non-working holiday, the expiration day of the term is the next working day following it.

Deadlines for reporting LLC on the simplified tax system in 2016

Companies on a simplified taxation system submit a VAT return if their activities are included in the list of exceptions specified in paragraph 2 of Article 346.11 of the Tax Code of the Russian Federation. In other cases, the simplified company does not submit a VAT return.

Companies on the simplified taxation system are not exempt from reporting to the Pension Fund, the FSS and the Federal Tax Service.

The Federal Tax Service must submit information on the average headcount and certificates on forms 2-NDFL and 6-NDFL. With the FSS, you need to report for 2016 in the form 4-FSS, and then in 2017 you need to submit a Unified calculation for insurance premiums to the Federal Tax Service.

The reporting of simplified taxpayers under the forms 2-NDFL, 6-NDFL, 4-FSS, RSV-1 is no different from the reporting of organizations on the general taxation system. We wrote about the reporting procedure above, see the details in the table.

In addition, an organization on the simplified tax system is obliged to report and pay transport and land tax if it has property on its balance sheet that is subject to taxation objects.

A company on a simplified taxation system submits financial statements in the same way as a company on OSNO.

Reporting	Where to take	Deadlines and reporting procedures
Declaration on USN	In the Federal Tax Service	The declaration on the simplified tax system for 2016 must be submitted no later than March 31, 2017, either in paper or electronic form. The deadline has been postponed to April 2, 2018, because if the last day of the deadline falls on a weekend and (or) a non-working, holiday, the deadline is considered to be the next working day. The procedure and deadline for submitting a declaration under the simplified tax system is established in article 346.23 NK RF. Tax for 2016 must be transferred to the budget before 03/31/2017. Deadline for payment of advance payments by the company on the simplified tax system: The terms for the payment of advance payments are established in paragraph 7 of Article 346.21 of the Tax Code of the Russian Federation.

Reporting on insurance premiums must be submitted to the IFTS and according to new details. AT payment order in field 101 "Status of the payer" - indicate the value "14" if the employer transfers insurance premiums from payments to his employees; if the entrepreneur enumerates ("for himself"), then in this field you will need to put - "9".

Other payers in field 101 must indicate:

• notary engaged in private practice - "10";
• the lawyer who founded the lawyer's office - "11";
• the head of the peasant (farm) economy - "12";
• legal entities – "01".

For the 1st quarter of 2017, reporting on insurance premiums will need to be submitted to the tax authorities at the place of registration, and for 2016 to the territorial bodies of the PFR and the FSS of Russia. Similarly, applications for the return of insurance premiums that were excessively paid before 01/01/2017 must be submitted to the Pension Fund of the Russian Federation (for insurance premiums for mandatory pension and medical insurance) and the FSS of Russia (for insurance premiums for social insurance).

I would like to note that there will be no fewer reports, since reporting to funds will remain the same.

Four reports will be submitted on insurance premiums: one to the Federal Tax Service, the second to the FSS, the third and fourth to the FIU.

Reporting on insurance premiums in 2017 to the Federal Tax Service.

A single calculation of insurance premiums will replace the two forms 4-FSS and RVS-1, while contributions for injuries remain under the control of the FSS. The report form includes 24 sheets containing information from two combined reports - RSV-1 and 4-FSS.

It will be necessary to submit reports on a quarterly basis, no later than the 30th day of the month following the reporting period, both in paper and in electronic form.

It is also worth paying attention to changes in the BCC for insurance premiums.