Accrual and payment are regulated by Federal Law No. 212-FZ dated July 24, 2009 “On insurance contributions to the pension fund, social insurance fund, and federal compulsory health insurance fund.”

Control the correctness of calculation, completeness and timeliness of payment (transfer) of insurance contributions to state extra-budgetary funds is carried out by:

- Pension Fund The Russian Federation and its territorial bodies in relation to insurance premiums for compulsory pension insurance paid to the Pension Fund of the Russian Federation and insurance premiums for compulsory medical insurance paid to the Federal Compulsory Medical Insurance Fund

- Social Insurance Fund The Russian Federation and its territorial bodies in relation to insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity paid to the Social Insurance Fund of the Russian Federation.

Payers insurance premiums:

1) persons making payments and other remuneration to individuals:

a) organizations;

b) individual entrepreneurs;

c) individuals who are not recognized as individual entrepreneurs;

2) individual entrepreneurs, lawyers, notaries engaged in private practice, and other persons engaged in private practice (hereinafter referred to as insurance premium payers who do not make payments and other remuneration to individuals), unless otherwise provided for in the federal law on a specific type of compulsory social insurance .

Object of taxation Insurance premiums are payments and other remuneration accrued by payers of insurance premiums in favor of individuals within the framework of labor relations and civil contracts.

Billing period For insurance premiums, the calendar year is recognized. Reporting periods are the first quarter, half a year, nine months of a calendar year, and a calendar year.

Insurance premium rate- the amount of the insurance premium per unit of measurement of the base for calculating insurance premiums.

1) Pension Fund of the Russian Federation - 22% (for persons born in 1966 and older - only the insurance part of 22%, for persons born in 1967 and younger - the insurance part of 16% and funded 6%) (if the total income for the employee exceeds for the entire year 512,000 then you need to pay an additional 10% to the Pension Fund)

2) Federal Social Insurance Fund of the Russian Federation - 2.9%

Privileges: reduced rates of insurance premiums are provided for 2012 for certain categories of payers (only for payments within the limit of 512,000 rubles per year, for each employee).

Payers of insurance premiums are required to pay insurance premiums in a timely manner and in full. In case of non-payment or incomplete payment of insurance premiums within the established period, collection arrears on insurance premiums.

Bodies monitoring the payment of insurance premiums conduct the following types of inspections of insurance premium payers:

1) desk audit;

2) on-site inspection.

Calculation procedure, procedure and terms of payment. The amount of insurance premiums is calculated and paid by payers separately to each state extra-budgetary fund.

During the billing (reporting) period, following the results of each calendar month, payers of insurance premiums calculate monthly mandatory payments for insurance premiums, based on the amount of payments and other remunerations accrued from the beginning of the billing period until the end of the corresponding calendar month, and the tariffs of insurance premiums, less amounts of monthly obligatory payments calculated from the beginning of the billing period to the previous calendar month inclusive.

During the billing period, the policyholder pays insurance premiums in the form of monthly mandatory payments.

The monthly obligatory payment is due no later than the 15th day of the calendar month following the calendar month for which the monthly obligatory payment is calculated.

Payers of insurance premiums are required to keep records of the amounts of accrued payments, 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 to the relevant state extra-budgetary funds is determined in full rubles.

Payment of insurance premiums is carried out in separate settlement documents sent to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, and the Federal Compulsory Medical Insurance Fund to the corresponding accounts of the Federal Treasury.

Lesson 19. Essence, content, procedure for calculating regional taxes

Regional taxes and fees are those established by the Tax Code of Russia and the laws of the constituent entities of the Russian Federation, put into effect in accordance with the Tax Code of the constituent entities of the Russian Federation and obligatory for payment in the territories of the relevant constituent entities.

When establishing a regional tax, the legislative (representative) bodies of the constituent entities of the Russian Federation determine the following elements of taxation: tax rates within the limits established by the Tax Code, the procedure and deadlines for paying the tax, as well as reporting forms for this regional tax. Other elements of taxation are established by the Tax Code of Russia. When establishing a regional tax, legislative (representative) bodies of constituent entities of the Russian Federation may also provide for tax benefits and grounds for their use by the taxpayer.

Regional taxes include:

1. Tax on property of organizations;

2. Transport tax;

3. Tax on gambling business.

Let's consider regional taxes in theoretical and practical aspects.

ST 431 Tax Code of the Russian Federation.

1. 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 inclusive.

2. The amount of insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity is reduced by the payers of insurance contributions by the amount of expenses incurred by them for the payment of insurance coverage for the specified type of compulsory social insurance in accordance with the legislation of the Russian Federation.

3. 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.

4. Payers are required to keep records of the amounts of accrued payments and other remunerations (except for those specified in ), the amounts of insurance premiums relating to them in relation to each individual in whose favor the payments were made.

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

6. 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 this 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.

16. Data on calculations of insurance premiums on calculated insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity and on the amount of expenses of payers for insurance payments are sent by the tax authority no later than five days from the date of their receipt in electronic form and no later than ten days from the date of their receipt on paper to the relevant territorial body of the Social Insurance Fund of the Russian Federation to verify the correctness of the payer's expenses for insurance payments.

Commentary to Art. 431 Tax Code

The commented article defines such elements of taxation of insurance premiums as the procedure for calculating insurance premiums, as well as the procedure and timing for their payment, in relation to payers making payments and other remuneration to individuals.

The provisions carried over from Federal Law N 212-FZ have been retained that during the billing period the policyholder pays insurance premiums in the form of monthly mandatory payments (now they are called the amounts of insurance premiums calculated for payment for a calendar month). Such payments, as before, are due no later than the 15th day of the calendar month following the corresponding calendar month.

Also retained are the provisions that the amount of insurance premiums to be transferred is determined in rubles and kopecks.

Payment of insurance premiums will continue to be carried out in separate settlement documents, but they will all be sent to the tax authority.

As before, Federal Law No. 212-FZ, commented on by Article 431 of the Tax Code of the Russian Federation, provides for the obligation of payers of insurance premiums 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. However, the Tax Code of the Russian Federation has not established a special form for maintaining such records.

Previously, in order to provide practical assistance to payers in organizing and unifying individual accounting, a joint letter of the Pension Fund of the Russian Federation dated January 26, 2010 N AD-30-24/691 and the Social Insurance Fund of the Russian Federation dated January 14, 2010 N 02-03-08 /08-56P recommended for use is the form of an individual accounting card for the amounts of accrued payments and other remunerations and the amounts of accrued insurance contributions. Since this form was advisory in nature and was not mandatory for use, the payer had the right to make changes to it at his own discretion, as well as keep records using an independently developed form. Obviously, a similar card will have to be used from January 1, 2017. At the same time, previously Federal Law of July 24, 2012 N 212-FZ did not provide for liability for payers for incorrectly keeping records of the amounts of accrued payments and other remunerations and the amounts of accrued insurance contributions (including if incorrect accounting led to an underestimation of the base for calculating insurance premiums and, as a consequence, incomplete payment of insurance premiums).

For non-payment or incomplete payment of insurance premiums as a result of understating the base for calculating insurance premiums, other incorrect calculation of insurance premiums or other unlawful actions (inaction) of insurance premium payers, liability was provided for in Art. 47 Federal Law N 212-FZ. Moreover, this article provided for liability for the fact of non-payment or incomplete payment of insurance premiums as a result of understating the base for calculating insurance premiums, and not for the fact of incorrect accounting (which resulted in an underestimation of the base).

Thus, he could not be held liable solely for the fact that the payer of insurance premiums incorrectly kept records of objects subject to insurance premiums.

As before, the Tax Code of the Russian Federation does not directly establish liability for incorrect accounting of the amounts of accrued payments and other remunerations and the amounts of accrued insurance premiums.

Meanwhile, unlike Federal Law N 212-FZ, the Tax Code of the Russian Federation contains. Paragraph 1 of this article provides for liability for gross violation of the rules for accounting for income and (or) expenses and (or) objects of taxation, if these acts were committed during one tax period. Paragraph 3 of this article establishes increased liability for the same acts if they resulted in an understatement of the tax base (the base for calculating insurance premiums).

For the purposes of the commented article, a gross violation of the rules for accounting for income and expenses and objects of taxation means the absence of primary documents, or invoices, or accounting registers, or tax accounting, systematic (two or more times during a calendar year) untimely or incorrect reflection on accounting accounts, in tax accounting registers and in reporting of business transactions, cash, tangible assets, intangible assets and financial investments.

Official bodies and courts will have to develop approaches regarding whether Art. 120 of the Tax Code of the Russian Federation shall be applied in case of incorrect accounting of objects subject to insurance premiums by the payer of insurance premiums.

The provision that the amount of insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity is reduced by payers of insurance contributions by the amount of expenses incurred by them to pay insurance coverage for the specified type of compulsory social insurance in accordance with the legislation of the Russian Federation, is valid until 31 December 2018 inclusive.

As explained in the information of the Federal Social Insurance Fund of the Russian Federation, posted on the official website of the Fund on August 24, 2016, commented on by Article 431 of the Tax Code of the Russian Federation, it is possible to offset the costs incurred by payers of insurance contributions for the payment of insurance coverage for the specified type of compulsory social insurance in accordance with the legislation of the Russian Federation. payment of insurance premiums. At the same time, the effect of the rule according to which payers of insurance contributions have the right to reduce the amount of insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity by the amount of expenses incurred by them for the payment of insurance coverage for the specified type of compulsory social insurance is limited until December 31 2018 inclusive.

Thus, in regions of the Russian Federation that have not switched to “direct payments” of insurance coverage for compulsory social insurance in case of temporary disability and in connection with maternity, the principle of the offset mechanism for paying insurance premiums remains until December 31, 2018 inclusive. But the deadlines for submitting reports by payers making payments and rewards to individuals are now set differently.

Previously, there were provisions that payers of insurance premiums submit the following reports quarterly to the body monitoring the payment of insurance premiums at their place of registration:

1) to the territorial body of the Pension Fund of the Russian Federation on paper no later than the 15th day of the second calendar month following the reporting period, and in the form of an electronic document - no later than the 20th day of the second calendar month following the reporting period - calculation according to accrued and paid insurance contributions for compulsory pension insurance to the Pension Fund of the Russian Federation and for compulsory medical insurance to the Federal Compulsory Medical Insurance Fund;

2) to the territorial body of the Social Insurance Fund of the Russian Federation on paper no later than the 20th day of the calendar month following the reporting period, and in the form of an electronic document - no later than the 25th day of the calendar month following the reporting period - calculation of accrued and paid insurance premiums for compulsory social insurance in case of temporary disability and in connection with maternity, as well as expenses for the payment of compulsory insurance coverage for the specified type of compulsory social insurance, made against the payment of these insurance contributions, to the Social Insurance Fund of the Russian Federation.

Now, calculations for insurance contributions to the tax authority at the location of the organization and at the location of separate divisions of organizations that accrue payments and other remunerations in favor of individuals, at the place of residence of the individual making payments and other remunerations to individuals, will have to be submitted no later than The 30th day of the month following the billing (reporting) period.

It should be noted that the article commented on does not establish any dependence on the method of reporting. This is explained by the fact that now the procedure for submitting reports is regulated by the general rules of the Tax Code of the Russian Federation.

Interconnected with the issue of submitting calculations for insurance premiums is the issue of reporting on personalized accounting.

Previously, the Ministry of Economic Development of Russia, in a letter dated April 8, 2011 N D05-1079, drew attention to changes in Federal Law N 212-FZ, according to which employers were required to submit quarterly, in addition to reporting on insurance contributions, information on personalized accounting.

The Ministry of Economic Development of Russia explained that the submission of information on personalized accounting on a quarterly basis is caused by the need to update and replenish information about the pension rights of citizens, including the funded component of their future labor pension. This, in turn, will affect the completeness of data on the pension rights of insured persons taken into account when assigning them a pension.

In Art. 11 of the Federal Law “On Individual (Personalized) Accounting in the Compulsory Pension Insurance System” Federal Law No. 250-FZ of July 3, 2016 amended, according to which the policyholder, on a monthly basis, no later than the 15th day of the month following the reporting period - the month represents each insured person working for him (including persons who have entered into civil law contracts, the subject of which is the performance of work, the provision of services, copyright contracts, contracts on the alienation of the exclusive right to works of science, literature, art, publishing license agreements, licensing agreements on granting the right to use works of science, literature, art, including agreements on the transfer of powers to manage rights, concluded with an organization for managing rights on a collective basis) the following information:

1) insurance number of an individual personal account;

2) last name, first name and patronymic;

3) taxpayer identification number (if the policyholder has data on the taxpayer identification number of the insured person).

The policyholder provides for each insured person working for him (including persons who have entered into contracts of a civil law nature, for remuneration for which insurance premiums are charged in accordance with the legislation of the Russian Federation on taxes and fees) information on the amount of earnings (income) on which insurance premiums were calculated contributions for compulsory pension insurance, the amount of accrued insurance contributions for compulsory pension insurance as part of the calculation of insurance premiums in accordance with the legislation of the Russian Federation on taxes and fees.

Another change concerns the obligation to pay insurance premiums and submit reports in relation to separate units. Previously, Federal Law N 212-FZ contained an indication that such divisions should have bank accounts opened by legal entities and they should have a separate balance sheet.

In the commented article 431 of the Tax Code of Russia, the obligation to pay insurance premiums and submit calculations for insurance premiums is now assigned to organizations at the location of any separate divisions located on the territory of the Russian Federation that accrue payments and other remuneration in favor of individuals.

The concept of a separate division, enshrined in Art. 11 of the Tax Code of the Russian Federation - any division territorially isolated from the organization, at the location of which stationary workplaces are equipped. Recognition of a separate division of an organization as such is carried out regardless of whether its creation is reflected or not reflected in the constituent or other organizational and administrative documents of the organization, and on the powers vested in the specified division. In this case, a workplace is considered stationary if it is created for a period of more than one month.

In this regard, the letter of the Office of the Federal Tax Service of Russia for Moscow dated February 2, 2016 N 12-18/008798 states that, according to Art. 209 of the Labor Code of the Russian Federation, a workplace is understood as a place where an employee must be or where he needs to arrive in connection with his work and which is directly or indirectly under the control of the employer.

Taking into account the above, if the activity of an organization is carried out outside its location for a period exceeding one month, then this activity leads to the creation of a separate division and, therefore, the organization is subject to registration with the tax authority at the location of the corresponding separate division.

The absence of any sign of a separate division from those listed in does not lead to the creation of a separate division by the organization.

According to the clarifications of the Ministry of Finance of Russia, territorial isolation should be understood as carrying out activities at an address different from the one indicated in the constituent documents of the organization and the Unified State Register of Legal Entities (letters dated January 12, 2010 N 03-02-07/1-6, dated December 21, 2009 N 03-02-07/1-550, dated July 11, 2008 N 03-02-07/1-275). The creation by an organization of at least one equipped stationary workplace outside its location is recognized as the creation of a separate division (letter of the Ministry of Finance of Russia dated April 21, 2008 N 0302-07/2-73, Ministry of Taxes of Russia dated April 29, 2004 N 09-3-02 /1912).

It seems that when interpreting the commented article in relation to separate divisions, it is possible by analogy to apply the explanations available regarding the performance of personal income tax obligations by separate divisions. Thus, in the letter of the Federal Tax Service of Russia dated December 30, 2015 No. BS-4-11/23300@ it was explained that the amount of personal income tax calculated and withheld from payments to individuals - employees of separate divisions should be transferred to the local budget accounting with the tax authority of the corresponding separate division, regardless of whether it has a separate balance sheet and correspondent account or not.

The stated procedure applies regardless of whether the work is performed in such a separate unit under employment contracts or civil law contracts.

If individuals working in a territorially separate unit under employment contracts also receive payments under civil contracts, the amount of personal income tax withheld from such payments is transferred to the budget at the place of registration with the tax authority of the separate unit.

It must be taken into account that reporting for 2016 will be submitted in the same order as before (i.e., the deadlines and reporting recipient bodies will be the same). The new rules apply starting with reporting for the first quarter of 2017.

At the same time, the old procedure will also apply to the submission of updated calculations for insurance premiums for any reporting (calculation) periods before January 1, 2017. This is explained by the fact that Art. 23 of the Federal Law of July 3, 2016 N 250-FZ establishes: calculations (updated calculations) for insurance premiums for reporting (calculation) periods for insurance premiums that expired before January 1, 2017 are submitted to the relevant authorities of the Pension Fund of the Russian Federation, the Fund social insurance of the Russian Federation in the manner established by the legislation of the Russian Federation on insurance contributions, which was in force until January 1, 2017.

Separately, it is worth noting the retained right (and in certain cases, the obligation) of insurance premium payers to submit an updated calculation of insurance premiums.

Previously, the payer of insurance premiums was not deprived of the opportunity to make the necessary changes to previously submitted calculations for accrued and paid insurance premiums and to submit to the body monitoring the payment of insurance premiums an updated calculation for accrued and paid insurance premiums in the manner established by Art. 17 Federal Law N 212-FZ.

Now there are general provisions that apply to insurance premium payers. If there is an error in the calculation of insurance premiums, it should be corrected according to the rules of Art. 81 Tax Code of the Russian Federation.

The payer is obliged to make the necessary changes to the calculation of insurance premiums and submit an updated calculation to the tax authority: if the payer discovers in the calculation submitted to the tax authority that information is not reflected or is incompletely reflected, as well as errors leading to an underestimation of the amount of insurance premiums payable.

The payer has the right to make the necessary changes to the calculation of insurance premiums and submit an updated calculation to the tax authority: if the payer discovers inaccurate information in the calculation of insurance premiums submitted to the tax authority, as well as errors that do not lead to an underestimation of the amount of insurance premiums payable. In this case, an updated calculation of insurance premiums submitted after the expiration of the established deadline for submitting the calculation is not considered submitted in violation of the deadline.

It should be mentioned here that tax legislation does not contain a prohibition on submitting a calculation that is submitted three years after the end of the calculation period; accordingly, the tax authority does not have the right to refuse to accept such a calculation, ignore the information contained in it, and is obliged to consider the explanations provided by the taxpayer and documentation. In this case, it also does not matter the fact that the verification of the correctness of the information stated in the initial calculation and the entry into legal force of the decision to prosecute has been completed. A similar position is reflected by the Federal Antimonopoly Service of the Ural District in the Resolution of March 22, 2012 N F09-1207/12.

In the Determination of the Supreme Arbitration Court of the Russian Federation dated October 19, 2012 N VAS-10379/12, it is explained that the grounds for releasing a taxpayer from tax liability when checking changes made by him to the tax return are established by Art. 81 Tax Code of the Russian Federation. The rules of this article do not provide for the possibility of exemption from the application of tax liability measures in the event of submitting an updated tax return after the inspection has identified a tax offense. This position is also subject to accounting by payers of insurance premiums.

It is necessary to dwell on the issue of illegal reimbursement of the amount of insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity.

From January 1, 2017, the territorial body of the FSS of the Russian Federation in accordance with Part 1.1 of Art. 4.7 of Federal Law N 255-FZ, on the basis of information received from the tax authority within the framework of interdepartmental interaction about the costs of paying insurance coverage contained in the calculation of insurance premiums submitted by the policyholder to the tax authority, the territorial body of the insurer, has the right to conduct desk and (or) on-site checks of the policyholder.

The decision not to offset expenses for payment of insurance coverage is sent to the policyholder within three working days from the date of the decision. A copy of the decision on non-acceptance of expenses for payment of insurance coverage is sent by the territorial body of the insurer to the tax authority within three working days from the date of entry into force of the specified decision.

Checks of the correctness of the policyholder's expenses for the payment of insurance coverage are carried out by the insurer simultaneously with on-site inspections conducted by the tax authority on the correctness of calculation, completeness and timeliness of payment (transfer) of insurance premiums in accordance with the legislation of the Russian Federation on taxes and fees, with the exception of the case when the territorial authority The FSS of the Russian Federation, when considering the insured's request for the allocation of the necessary funds for the payment of insurance coverage, checks the correctness and validity of the insured's expenses for the payment of insurance coverage, as well as the case when the territorial body of the FSS of the Russian Federation, upon receiving a complaint from the insured person about the refusal of the insured to pay out the insurance coverage or about incorrect determination by the policyholder of the amount of insurance coverage conducts an unscheduled on-site inspection of the correctness of the policyholder's expenses for payment of insurance coverage.

If, based on the results of an audit of information provided by the tax authority on the costs of paying out insurance coverage by the territorial body of the insurer, it is established that the amount of expenses incurred by the policyholder (minus the funds allocated to the policyholder by the territorial body of the insurer in the reporting period for the payment of insurance coverage) exceeds the total amount of accrued insurance premiums , and based on the information and documents available to the territorial body of the insurer for the period of the audit, no violations were identified, the territorial body of the insurer sends to the tax authority confirmation of the expenses declared by the policyholder. Such provisions are enshrined in Federal Law No. 250-FZ of July 3, 2016.

1. The amount of insurance premiums is calculated and paid by the payers of insurance premiums specified in paragraph 1 of part 1 of Article 5 of this Federal Law (hereinafter in this article - payers of insurance premiums), separately to each state extra-budgetary fund.

2. The amount of insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity, subject to payment to the Social Insurance Fund of the Russian Federation, is subject to reduction by payers of insurance contributions by the amount of expenses incurred by them for the payment of compulsory insurance coverage for the specified type of compulsory social insurance in in accordance with the legislation of the Russian Federation.

2.1. The payer of insurance contributions has the right, within the calculation period, to offset the amount of excess expenses for the payment of compulsory insurance coverage for compulsory social insurance in case of temporary disability and in connection with maternity over the amount of accrued insurance contributions for the specified type of compulsory social insurance against upcoming payments for compulsory social insurance for case of temporary disability and in connection with maternity.

3. During the billing (reporting) period, at the end of each calendar month, payers of insurance premiums calculate monthly mandatory payments for insurance premiums, based on the amount of payments and other remunerations accrued (made - for payers of insurance premiums - individuals) from the beginning of the billing period before the end of the corresponding calendar month, and insurance premium rates, minus the amounts of monthly mandatory payments calculated from the beginning of the billing period to the previous calendar month inclusive.

4. During the billing period, the policyholder pays insurance premiums in the form of monthly mandatory payments.

5. The monthly obligatory payment is due no later than the 15th day of the calendar month following the calendar month for which the monthly obligatory payment is calculated. If the specified deadline for payment of the monthly obligatory payment falls on a day recognized in accordance with the legislation of the Russian Federation as a weekend and (or) a non-working holiday, the expiration date of the deadline is considered to be the next working day following it.

6. Payers of insurance premiums 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.

7. The amount of insurance premiums to be transferred to the relevant state extra-budgetary funds is determined in rubles and kopecks.

8. Payment of insurance premiums is carried out in separate settlement documents sent to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund to the corresponding accounts of the Federal Treasury.

(see text in the previous edition)

9. Payers of insurance premiums shall submit the following reports quarterly to the body monitoring the payment of insurance premiums at their place of registration:

1) to the territorial body of the Pension Fund of the Russian Federation on paper no later than the 15th day of the second calendar month following the reporting period, and in the form of an electronic document no later than the 20th day of the second calendar month following the reporting period - calculation according to accrued and paid insurance contributions for compulsory pension insurance to the Pension Fund of the Russian Federation and for compulsory medical insurance to the Federal Compulsory Medical Insurance Fund. The calculation form and the procedure for filling it out are approved by the body monitoring the payment of insurance premiums in agreement with the federal executive body exercising the functions of developing state policy and legal regulation in the field of social insurance;

(see text in the previous edition)

2) to the territorial body of the Social Insurance Fund of the Russian Federation on paper no later than the 20th day of the calendar month following the reporting period, and in the form of an electronic document no later than the 25th day of the calendar month following the reporting period - calculation of accrued and paid insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity to the Social Insurance Fund of the Russian Federation, as well as expenses for the payment of compulsory insurance coverage for the specified type of compulsory social insurance, made to pay these insurance contributions to the Social Fund insurance of the Russian Federation. The calculation form and the procedure for filling it out are approved by the body monitoring the payment of insurance premiums in agreement with the federal executive body exercising the functions of developing state policy and legal regulation in the field of social insurance.

(see text in the previous edition)

9.1. In the case of making payments and other remuneration in favor of students in professional educational organizations, educational organizations of higher education in full-time study for activities carried out in the student detachment under employment contracts or under civil law contracts, the subject of which is the performance of work and (or) provision of services, payers of insurance premiums are also required to submit quarterly to the territorial body of the Pension Fund of the Russian Federation at the place of their registration no later than the 15th day of the second calendar month following the reporting period, documents confirming membership in the student body of students and the form of their education during such period membership. Information about student groups included in the federal or regional register of youth and children's public associations that enjoy state support is provided by the federal executive body exercising the functions of implementing state youth policy to the Pension Fund of the Russian Federation no later than the 1st day of the month following reporting period.

(see text in the previous edition)

10. Payers of insurance premiums whose average number of individuals in whose favor payments and other remunerations are made for the previous billing period exceeds 25 people, as well as newly created (including during reorganization) organizations whose number of these individuals exceeds given limit, submit the calculations specified in part 9 of this article to the body for control over the payment of insurance premiums in the formats and in the manner established by the body for control over the payment of insurance premiums, in the form of electronic documents signed with an enhanced qualified electronic signature. Payers of insurance premiums and newly created organizations (including during reorganization), whose average number of individuals in whose favor payments and other remunerations are made for the previous billing period is 25 people or less, have the right to submit the calculations specified in Part 9 of this articles, in the form of electronic documents in accordance with the requirements of this part. When submitting calculations in the form of electronic documents, the body monitoring the payment of insurance premiums is obliged to send confirmation of acceptance of these calculations in the form of electronic documents using information and telecommunication networks, access to which is not limited to a certain circle of persons, including a single portal of state and municipal services.

(see text in the previous edition)

11. Separate divisions for which bank accounts are opened by legal entities for transactions and which have a separate balance sheet and accrue payments and other remunerations in favor of individuals (hereinafter in this article - separate divisions), fulfill the organization’s responsibilities for paying insurance premiums (monthly mandatory payments), as well as the obligation to submit calculations for insurance premiums at the place of its location, unless otherwise provided by part 14 of this article.

(see text in the previous edition)

12. The amount of insurance premiums (monthly mandatory payments) payable at the location of a separate division is determined based on the size of the base for calculating insurance premiums related to this separate division.

13. The amount of insurance premiums that is 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 .

14. If an organization has separate divisions located outside the territory of the Russian Federation, the payment of insurance premiums (monthly mandatory payments), as well as the submission of calculations for insurance premiums for these separate divisions, are carried out by the organization at its location.

15. In the event of termination of the activities of an organization in connection with its liquidation or termination by an individual of activities as an individual entrepreneur before the end of the billing period, the payers of insurance contributions specified in subparagraphs “a” and “b” of paragraph 1 of part 1 of Article 5 of this Federal Law are obliged before the date of submission to the registration body of an application for state registration of a legal entity in connection with its liquidation or an application for state registration of termination by an individual of activities as an individual entrepreneur, respectively, submit to the body for control over the payment of insurance premiums a calculation of accrued and paid insurance premiums for the period from the beginning calculation period up to and including the day of submission of the specified calculation. The specified calculation can be presented in the form of an electronic document in accordance with the requirements of Part 10 of this article. The difference between the amount of insurance premiums payable in accordance with the specified calculation and the amount of insurance premiums paid by payers of insurance premiums from the beginning of the calculation period is subject to payment within 15 calendar days from the date of submission of such calculation or return to the payer of insurance premiums in accordance with Article 26 of this Federal Law.

(see text in the previous edition)

16. In the event of reorganization of the payer of insurance premiums - an organization, the payment of insurance premiums, as well as the submission of calculations for accrued and paid insurance premiums, are carried out by its legal successor (legal successors), regardless of whether the facts and (or) circumstances were known to the legal successor (legal successors) before the completion of the reorganization failure to fulfill or improper fulfillment by the reorganized legal entity of its obligations to pay insurance premiums. If there are several legal successors, the share of participation of each of them in the performance of the duties of the reorganized legal entity for the payment of insurance premiums is determined in the manner prescribed by the civil legislation of the Russian Federation. If the separation balance sheet does not allow determining the share of the legal successor of the reorganized legal entity or excludes the possibility of fulfillment in full of obligations to pay insurance premiums by any legal successor and such reorganization was aimed at non-fulfillment of obligations to pay insurance premiums, by a court decision the newly formed legal entities may jointly and severally fulfill obligation to pay insurance premiums of the reorganized entity.

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 targeted 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.

Payment of mandatory tax contributions no longer raises questions. However, in addition to such payments, there are also insurance contributions to extra-budgetary funds. The procedure for calculating insurance premiums, their payment and reflection in the accounting of the enterprise are regulated by law. This article will provide detailed information about how and at what time contributions are calculated, what documents are drawn up and how these actions are reflected in the company’s accounting records.

Contributions accrued for payment to social funds are called insurance. The basis for calculating contributions is the total amount of wage accruals in the organization and other related payments, for example, bonuses or additional payments for overtime.

Legislatively, Federal Law No. 212 dated July 24, 2009, as amended in 2017, establishes several rules and regulations, according to which every business or legal entity is obliged to make accruals and subsequent payments of funds to the following funds:

• PFR – pension fund;
• FSS – social insurance fund;
• MHIF – compulsory health insurance fund.

Coefficients and calculation base for calculating contributions to compulsory insurance funds

All calculations related to the payment of insurance premiums at the enterprise must be carried out by an authorized person: director or accountant. To calculate contributions to each fund, its own coefficients are applied and restrictions on the calculation base apply:

Get 267 video lessons on 1C for free:

Let's consider this issue in more detail.

The procedure for calculating contributions to the Pension Fund

An enterprise operating on a general basis calculates contributions using tariffs, which in 2017 remained the same - 22%, within the established calculation base.

As for the period for calculating insurance premiums, they also remained the same:

• billing period – calendar year;
• reporting periods – 1st quarter, half year, 9 months.

The transfer of this amount is carried out indicating the budget classification code (BCC), and after that, the pension fund independently distributes the received funds between the insurance and savings parts, based on personalized accounting data, as well as taking into account the procedure for calculating the pension the citizen has chosen.

Example of a table for calculating insurance premiums:

As for restrictions on the size of the calculation base, in 2017 it should not exceed 876 thousand rubles. If the total salary exceeds this figure, then from the subsequent amount pension contributions are calculated at a rate of 10%. In accounting, this accrual is displayed in the form of a posting: Dt 20 (25,26,44) – Kt 69-2.

The procedure for calculating contributions to the Social Insurance Fund

Insurance contributions to the Social Insurance Fund are one of the most important transfers, since in the future these funds are used to pay for temporary disability, maternity leave and childbirth, and in the event of an injury at work.

The following rates apply when charging:

• 2.9% — contribution for temporary disability;
• 0.2-8.5% - insurance against industrial accidents.

The size of the second coefficient depends on which of the 32 industrial risk classes the company belongs to. For the first type of contributions, a limit on the calculation base for 2017 was established in the amount of 755 thousand rubles. If this indicator is exceeded, contributions are not withheld. There are no restrictions when calculating contributions from accidents. In the accounting documentation, calculations are reflected in the form of entries: Dt 20 (25,26,44) – Kt 69-1.

All charges are reflected in the FSS-4 calculation, which is submitted quarterly, no later than the 20th day of the next month.

The procedure for calculating contributions to the Compulsory Medical Insurance Fund

The coefficient for calculating contributions is 5.1%, and there are no restrictions on the calculation base. In the financial statements, the accrual is displayed in the form of a posting: Dt 20 (25,26,44) – Kt 69-3.

Sometimes situations arise when a company is charged a penalty for late payment of accruals. In accounting, this accrual is reflected in the form of a posting: Dt 91 – Kt 69 (for which tax the penalty was accrued).

Example of calculating insurance premiums

Let us give an example of calculating contributions to each fund at a specific enterprise. At Orion LLC, the wage fund for the 1st quarter of 2017 amounted to:

• January – 125,000 rubles;
• February – 129,000 rubles;
• March – 118,000 rub.

We will calculate contributions to the Pension Fund, Social Insurance Fund and Compulsory Medical Insurance Fund.

1. (125,000 * 22%) + (129,000 * 22%) + (118,000 * 22%) = 81,840 rub. – the total amount of contributions to the Pension Fund for the first quarter of 2017.
2. (125,000 * 2.9%) + (129,000 * 2.9%) + (118,000 * 2.9%) = 10,788 rub. – the total amount of contributions to the Social Insurance Fund for the first quarter of 2017 for temporary disability.
3. (125,000 * 0.2%) + (129,000 * 0.2%) + (118,000 * 0.2%) = 74.4 rubles. – the total amount of contributions to the Social Insurance Fund at a rate of 0.2% for the first quarter of 2017 for industrial accidents.
4. (125,000 * 5.1%) + (129,000 * 5.1%) + (118,000 * 5.1%) = 18,972 rubles. – payments to the Federal Compulsory Medical Insurance Fund.

Total: 81,840 + 10,788 + 74.4 + 18,972 = 116,647.4 rubles. – the total amount of social contributions at the enterprise.