The procedure for calculating and paying insurance premiums. Calculation of insurance premiums. An example of calculating insurance premiums. Credit or refund of overpaid insurance premiums

02.02.2024

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PRACTICAL WORK

PROCEDURE FOR CALCULATION AND PAYMENT OF INSURANCE PREMIUMS

Theoretical task. The procedure for calculating and paying insurance premiums to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Compulsory Medical Insurance Fund of the Russian Federation

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 RF 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 RF 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.

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.

Payers of insurance premiums :

1. Payers of insurance premiums are policyholders determined in accordance with federal laws on specific types of compulsory social insurance, which include:

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 (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.

2. Federal laws on specific types of compulsory social insurance may establish other categories of policyholders who are payers of insurance premiums.

3. If the payer of insurance premiums simultaneously belongs to several categories of payers of insurance premiums specified in Part 1 of this article or in the federal law on a specific type of compulsory social insurance, he calculates and pays insurance premiums for each basis.

The object of taxation of insurance premiums for those who make payments to individuals.

For different categories of payers, different objects of taxation are established. Let's consider the rules for calculating and paying insurance premiums for organizations and entrepreneurs making payments to individuals.

Object of taxation for organizations and individual entrepreneursleth.

In accordance with Part 1 of Article 7 of Law No. 212-FZ, the object of taxation with insurance premiums for organizations and individual entrepreneurs are payments and other remuneration accrued in favor of individuals:

under employment contracts;

civil law contracts, the subject of which is the performance of work and the provision of services (with the exception of remunerations paid to individual entrepreneurs, lawyers, notaries engaged in private practice);

licensing agreements granting the right to use works of science, literature, and art.

What is not subject to insurance premiums?.

According to Part 3 of Article 7 of Law No. 212-FZ, payments and rewards made within the framework of:

contracts civil law nature, the subject of which is the transfer of ownership or other proprietary rights to property (property rights);

contracts related to the transfer of property (property rights) for use, with the exception of copyright contracts, contracts on the alienation of the exclusive right to works of science, literature, art, publishing license agreements, license agreements on granting the right to use works of science, literature, art.

Base for calculating insurance premiums and non-taxable amounts .

Taxable payments and features of their accounting .

Cash payments. For organizations and individual entrepreneurs, the base for calculating insurance premiums is determined as the amount of payments and other remunerations accrued for the billing period in favor of individuals (Part 1, Article 8 of Law No. 212-FZ).

Pay in kind. Remuneration in kind is taken into account as the cost of goods (work, services) on the day of their issue (implementation). When calculating the cost, the prices specified by the parties to the contract are used, and in case of state regulation of prices (tariffs) - state regulated retail prices. At the same time, the cost of goods (work, services) includes the corresponding amount of VAT, and for excisable goods - the amount of excise taxes (Part 6, Article 8 of Law No. 212-FZ).

Minus expenses. In a special manner, the following payments are taken into account in the taxable base:

agreements on the alienation of the exclusive right to works of science, literature, and art;

publishing licensing agreements;

agreements on granting the right to use works of science, literature, and art.

In this case, the amount of payments and other remuneration is determined as the amount of income received under one of such contracts, reduced by the amount of expenses actually incurred and documented.

According to Part 8 of Article 8 of Law No. 212-FZ, when determining the base for calculating insurance premiums, expenses confirmed by documents cannot be taken into account simultaneously with expenses within the established norm. That is, they are taken into account either in amounts confirmed by primary documents or determined according to the standard.

Amounts not subject to insurance premiums for insurance premium payers making payments and other remuneration to individuals :

1) 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;

2) 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:

a) with compensation for harm caused by injury or other damage to health;

b) with the free provision of residential premises, payment for residential premises and utilities, food and products, fuel or appropriate monetary compensation;

c) 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;

d) with payment of the cost of food, sports equipment, equipment, sports and dress uniforms 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;

(as amended by Federal Law dated November 25, 2009 N 276-FZ)

e) with the dismissal of employees, with the exception of compensation for unused vacation;

f) with reimbursement of expenses for professional training, retraining and advanced training of employees;

g) with expenses of an individual in connection with the performance of work, provision of services under civil law contracts;

h) 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 the termination of activities by other individuals whose professional activities in accordance with federal laws are subject to state registration and (or) licensing;

i) with the performance by an individual of labor duties, including in connection with moving to work in another area, with the exception of:

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;

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) the amount of one-time financial assistance provided by insurance premium payers:

a) 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 individuals who suffered from terrorist acts on the territory of the Russian Federation;

b) to an employee in connection with the death of a member (members) of his family;

c) to employees (parents, adoptive parents, guardians) at the birth (adoption) of a child, paid during the first year after birth (adoption), but not more than 50,000 rubles for each child;

4) income (except for wages of employees) received by members of duly registered family (tribal) communities of indigenous peoples of the North from the sale of products obtained as a result of their traditional types of fishing;

5) the amount of insurance payments (contributions) for compulsory insurance of employees, carried out by the payer of insurance premiums in the manner established by the legislation of the Russian Federation, the amount of payments (contributions) of the payer of insurance premiums under contracts of voluntary personal insurance of employees, concluded for a period of at least one year, providing for payment insurers of medical expenses of these insured persons, the amount of payments (contributions) of the payer of insurance premiums under contracts for the provision of medical services to employees concluded for a period of at least one year with medical organizations that have licenses to provide medical services issued in accordance with the legislation of the Russian Federation, the amounts payments (contributions) of the payer of insurance premiums under contracts of voluntary personal insurance of employees, concluded exclusively in the event of the death of the insured person and (or) harm to the health of the insured person, as well as the amount of pension contributions of the payer of insurance contributions under non-state pension agreements;

6) employer contributions paid by the payer of insurance contributions 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 employer contributions were paid;

7) the cost of travel of employees and members of their families to the place of vacation and back, paid by the payer of insurance premiums to persons working and living in the regions of 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 persons outside the territory of the Russian Federation, the cost of travel or flight at tariffs calculated from the place of departure to the checkpoint across the State Border of the Russian Federation, including the cost of luggage weighing up to 30 kilograms, is not subject to insurance premiums;

8) 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 a 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 by 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 implementation by these persons work directly related to the conduct of election campaigns, referendum campaigns;

9) 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;

10) the cost of travel benefits provided by the legislation of the Russian Federation to certain categories of employees;

11) the amount of financial assistance provided by employers to their employees, not exceeding 4,000 rubles per employee per billing period;

12) the amount of tuition fees for basic and additional professional educational programs, including for vocational training and retraining of workers;

13) 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;

14) the amount of monetary allowance, food and clothing support and other payments received by military personnel, private and commanding personnel of the internal affairs bodies of the Russian Federation, the federal fire service, senior personnel of the federal courier service, employees of institutions and bodies of the penal system, customs authorities the Russian Federation and authorities for control over the circulation of narcotic drugs and psychotropic substances with special ranks, in connection with the performance of military service duties and service in these bodies in accordance with the legislation of the Russian Federation;

15) the amount of payments and other remuneration under employment contracts and civil law contracts, including under author’s order contracts in favor of foreign citizens and stateless persons temporarily staying in the territory of the Russian Federation.

2. 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, fees are not subject to insurance premiums for airport services, 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 an official foreign passport , fees for issuing (receiving) visas, as well as costs for exchanging cash or a check at a bank 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.

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 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 on time and in full. In case of non-payment or incomplete payment of insurance premiums within the established period, collection arrears on insurance premiums. calculation payment of insurance premium

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

1) desk audit;

2) on-site inspection.

II. Answers to test questions.

1. Personal income tax

A) federal

b) regional

c) local

2. In relation to dividends from equity participation in the activities of an organization, the personal income tax rate is set at:

3. Determine the personal income tax for January, if the salary was 12567, the employee has 1 child. Give the calculation.

V) 1452 (12567-1400)* 13%

4. A taxpayer has the right to switch to the simplified tax system if the average number of its employees does not exceed:

a) 150 people;

b) 250 people;

V) 100 people

5. The legislation of the Russian Federation on taxes and fees consists of:

A) Tax Code of the Russian Federation and federal laws on taxes and fees adopted in accordance with it;

b) federal laws and laws of constituent entities of the Russian Federation on taxes and fees;

c) federal laws, Decrees of the President of the Russian Federation and Resolutions of the Government of the Russian Federation.

III. Practical task.The solution of the problem.

Conditions of the problem:

Calculate taxes and insurance premiums, draw up documents for their transfer to the budget, and reflect these transactions in accounting.

Firm LLC "Mir", Kirov, st. Radishcheva, 24, the company uses a simplified taxation system, the object of taxation is income reduced by the amount of expenses.

1. The amount of revenue for the month amounted to 1,677,046.76 rubles, the total amount of expenses incurred was 1,198,791.32 rubles.

2. On May 26 last year, the company purchased a passenger car with an engine capacity of 110 hp.

3. The land plot used for production purposes is listed on the balance sheet; the cadastral value of the plot is 210,000 rubles.

4. Calculate personal income tax and insurance premiums for January according to the following data:

Last name I.O.	Wages accrued, rub.	Vacation pay, rub.	Financial assistance, rub.	Temporary disability allowance, rub.	Number of children
Lukina T.A.
Kotova T.V.
Ivanova S.S.
Zaitseva N. I.
Konev A.V.

When preparing payment documents, fill in the missing details yourself.

The solution of the problem:

(1677046.76-1198791.32)*15%=71738 rubles

Dt 99 / Kt 68 - simplified tax system charged

Dt 68 / Kt 51 - tax transferred

110 hp * 20 rub. / 12 months * 8 months = 1467 rubles

Dt 26 / Kt 68 - transport tax charged

Dt 68 / Kt 51 - tax transferred

210000*1.5% = 3150 rubles

Dt 26 / Kt 68 - land tax charged

Dt 68 / Kt 51 - listed

Lukina T. A.

[(21890.43 + 500) - 2800]* 13%= 2547 rubles

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The procedure for transferring funds to the Pension Fund

Payment is made through the bank separate payment documents for each type of insurance. These documents must indicate the corresponding accounts of the Federal Treasury and KBK. The amount must be specified exactly - in rubles and kopecks. When paying contributions for compulsory health insurance, you must indicate registration number.

If it is not possible to pay insurance premiums through a bank, payers (individuals) have the right to pay them at the cash desk of the local administration or at the post office.

The amount of the base for calculating insurance premiums for each employee determined separately. At the same time, for employers who have jobs in hazardous and hazardous industries, when calculating contributions at the additional tariff, restrictions on the base are not applied, that is, the maximum value of the base does not affect them in any way.

Deadline for payment of pension contributions

In accordance with paragraph 3 of Art. 431 of the Tax Code of the Russian Federation, payment of insurance premiums is made for the previous month until the 15th current month. If the 15th falls on a weekend or is a non-working holiday, then the final payment deadline is postponed to the working day following it.

Delay in payment of insurance contributions to the Pension Fund of the Russian Federation threatens the employer with significant fines:

for non-payment of accrued amounts and gross violations in the accounting of income and settlements, resulting in an underestimation of the calculation base - a fine of 20% of the underpaid amount;
for intentional non-payment and underestimation of the base - 40% of the amount.

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

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

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

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

The procedure for calculating and paying insurance premiums in 2019

During the billing period, based on the results of each calendar month, payers calculate and pay insurance premiums based on the base for calculating insurance premiums from the beginning of the billing period to the end of the corresponding calendar month and the tariffs of insurance premiums minus the amounts of insurance premiums calculated from the beginning of the billing period to the previous calendar month. month inclusive.
The amount of insurance contributions for compulsory social insurance (OSI) is reduced by the amount of expenses incurred by them for the payment of insurance coverage for the specified type of OSS in accordance with Russian legislation.
The amount of insurance premiums calculated for payment for a calendar month must be paid no later than the 15th day of the next calendar month.
Payers are required to keep records of the amounts of accrued payments and other remunerations, the amounts of insurance premiums related to them, in relation to each individual in whose favor the payments were made.
The amount of insurance premiums to be transferred is calculated in rubles and kopecks.
The amount of insurance contributions is calculated and paid by the payers of insurance contributions specified in subparagraph 1 of paragraph 1 of Article 419 of the Tax Code, separately in relation to insurance contributions for compulsory pension insurance, insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity, insurance contributions for compulsory health insurance.

Maximum base for calculating insurance premiums in 2019

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

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

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

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

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

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

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

for compulsory social insurance in case of temporary disability and in connection with maternity is subject to indexation from January 1, 2019 in 1,061 times, taking into account the growth of average wages in the Russian Federation and amounts for each individual to an amount not exceeding 865 000 rubles on an accrual basis from January 1, 2019;
for compulsory pension insurance, taking into account the average salary in the Russian Federation for 2019, increased by 12 times, and the increasing coefficient applied to it, established by paragraph 5 of Article 421 of the Tax Code of the Russian Federation for 2019 in the amount 2,1 , amounts in relation to each individual an amount not exceeding 1 150 000 rubles on an accrual basis from January 1, 2019

Chairman of the Government
Russian Federation
D.Medvedev

2019: Limit base, types of insurance, tirifs

2018: Limit base, types of insurance, tirifs

Calculation of contributions when the maximum base is exceeded in 2019

If the employee’s total salary level (base limit) established for the current year (cumulatively from the beginning of the year) is exceeded, the current insurance premium rates 22% - in the Pension Fund and 2.9% - in the Social Insurance Fund decrease and amount to 10% and 0% respectively (in relation to amounts above the above level).

Additional rates of insurance premiums for compulsory pension insurance

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

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

Class of working conditions	Subclass of working conditions	Additional insurance premium rate
Dangerous	4	8.0 percent
Harmful	3.4	7.0 percent
	3.3	6.0 percent
	3.2	4.0 percent
	3.1	2.0 percent
Acceptable	2	0.0 percent
Optimal	1	0.0 percent.

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

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

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

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

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

Amounts of individual entrepreneur contributions and deadlines for their payment in 2019

The procedure for paying insurance premiums in a fixed amount in 2019 (for individual entrepreneurs, “for oneself”)

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

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

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

Deadline for payment of fixed individual entrepreneur contributions

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

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

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

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

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

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

KBK in the payment document should indicate:

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

Calculation of insurance premiums, document form and submission deadlines

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

Deadlines for submitting calculations for insurance premiums

Payers submit calculations of insurance premiums to the tax authority:

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

Quarterly:

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

Reporting on contributions submitted to the Federal Tax Service of Russia in 2019.

Deadlines for submitting reports to the Pension Fund and the Social Insurance Fund and forms of reporting documents in 2019

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

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

Reporting to the Pension Fund in 2019

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

Reporting to the Social Insurance Fund

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

Reporting to the Compulsory Health Insurance Fund

Separate categories of policyholders report (using special forms).

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

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

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

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

Insurance rates for OCC against accidents and occupational diseases for 2019

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

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

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

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

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

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

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

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

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

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

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

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

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

Indexation of benefits for 2018 for citizens with children

From February 1, 2018, the indexation coefficient for payments, benefits and compensation for certain categories of beneficiaries is set at 1,025 .

The coefficient applies to state benefits for citizens with children.

The following benefits increased by 2.5%:

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

The minimum monthly child care benefit has also been indexed:

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

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

Current legislation establishes mandatory insurance payments to various funds - pension, social and health insurance. This is an absolute responsibility for all companies and entrepreneurs. In other words, everyone pays contributions - both individual entrepreneurs without hired personnel and LLCs with average income and a huge corporation with a considerable staff of employees. In addition, even for some reason, non-functioning organizations, i.e. those that do not receive income, but have not officially declared the termination of their activities, also make these payments. The calculation of insurance premiums is carried out differently in different enterprises, it all depends on many reasons: the status of the enterprise, organizational features and other conditions. Let's try to understand the intricacies of accruals for different categories of organizations and employees and find out the procedure for calculating insurance premiums for enterprises of different forms of ownership.

What is the difference between the taxes of an employer and its employees?

First, let's look at the differences in the payment of taxes by employees and employers, since they are often confused, although these concepts are polar opposites. Insurance premiums are calculated based on wages. You cannot mix such different concepts as employer and employee payments. The employee pays personal income tax on the amount of the salary accrued to him personally, and the employer pays 30% of the entire staff salary fund to various funds. By the way, speaking tax agent, a company or individual entrepreneur withholds and transfers to the budget the full amount of personal income tax from its employees. This is the difference between the taxes paid by employees and business managers.

Insurance premiums: what are they?

Contributions paid by the employer to social funds are called insurance or social contributions. All payments are calculated and transferred monthly within the time limits established by law.
The overwhelming majority of the Russian population are hired workers of various enterprises. For companies operating on a traditional taxation system, the basis for calculating insurance premiums is based solely on the amount of the accrued salary and related payments, for example, bonuses or additional payments for work on holidays and weekends, class, territorial coefficient, etc. Payments characterized as social are not included in the calculation base. These include:

material compensation;
assistance from the company for restoring health or purchasing medicines on the basis of a collective agreement or industry tariff agreements;
benefits accrued upon dismissal of employees caused by reduction in production and elimination of jobs;
business travel expenses that are of a production nature but not related to payroll.

So, all accruals are made on the amount of accrued wages. We will find out to which funds companies using OSNO make contributions, their amounts and calculation features, as well as for which companies and in what cases reduced tariffs apply.

FSS

One of the most important social funds to which insurance premiums are paid is the Social Insurance Fund. It works in two directions: it monitors and pays for temporary disability benefits and compensates for damages caused by work-related injuries.
In this regard, contributions to the Social Insurance Fund are calculated at the following rates:

▪ 1st – for temporary disability and maternity – 2.9% of employees’ wages. For 2015, the maximum level of wages from which contributions are calculated is set in the amount of 670 thousand rubles. No tariff is charged on income received above this level.

▪ 2nd – insurance against industrial accidents. The contribution amount varies from 0.2% to 8.5% and corresponds to one of 32 occupational risk classes, legally established for companies with varying degrees of occupational injuries. For this type of insurance there is no size of the maximum base; deductions from wages are made regardless of the amount of income according to the risk class established for each enterprise. Only for budgetary enterprises the professional risk is limited to first class.

FFOMS

Health insurance contributions amounted to 5.1% of wages in 2015. The maximum salary level, above which contributions are not calculated, is 624 thousand rubles.

Pension Fund

For enterprises operating on a general basis, contributions are 22%. Marginal Revenue for their accrual in the current year is equal to 711 thousand rubles. Unlike other funds, in the Pension Fund for amounts exceeding the standard, deductions are made in the amount of 10%. But they are no longer distributed to the employee’s separate account, but to a common, consolidated account. The presented table indicates the amount of deductions and the maximum levels of income on which they are accrued for enterprises using OSNO.

1. Example of calculation of insurance premiums

An employee of the enterprise received a salary of 68 thousand rubles for January. It includes payments:

salary - 40,000 rubles;
vacation pay - 15,000 rubles;
paid sick leave - 13,000 rubles.

Total accrued: RUB 68,000.

Payment of sick leave is not included in the calculation base, reducing the amount of income for calculating contributions.

68 – 13 = 55 thousand rubles.

Contributions accrued for January:
to the Pension Fund:
55,000 * 22% = 12,100 rub.
to FSS:
55,000 * 2.9% = 1,595 rubles.

In the FSS (from uncounted words):

55,000 * 0.2% = 110 rub.
in FFOMS:
55,000 * 5.1% = 2805 rub.
Total accrued contributions for the month - 16,610 rubles.

Let's continue the example:

The salary of this employee for 10 months of the year amounted to 856,000 rubles. The amount of contributions accrued during this time:

To the Pension Fund:
711,000 * 22% + (856,000 – 711,000) * 10% = 156,420 + 31,900 = 188,320 rub.
to FSS:
670,000 * 2.9% = 19,430 rubles.

FSS (from nesch/sl.):

856,000 * 0.2% = 1,712 rubles.
FFOMS:
624,000 * 5.1% = 31,824 rubles.
Accrued for 10 months - RUB 241,286.

Insurance premiums: calculation for individual entrepreneurs

Often entrepreneurs, when organizing their own business, work in the singular, without recruiting staff. The individual entrepreneur does not pay himself a salary; he receives income from entrepreneurial activities. This category also includes the so-called self-employed population - privately practicing lawyers, doctors and other specialists who have organized their own businesses.

For such entrepreneurs, a special procedure for calculating such payments has been established by law - fixed (mandatory) insurance premiums.

Mandatory insurance premiums are calculated based on the minimum wage, which is indexed annually. Therefore, the amount of fixed contributions increases every year, not counting the experiment of legislators in 2013, when not one minimum wage, but two were taken as the basis for calculating deductions.

This amount is clearly defined and is calculated as the product of 12 times the minimum wage and the tariffs established for the Pension Fund at 26% and the Federal Compulsory Medical Insurance Fund at 5.1%:

This year the mandatory contribution amounted to 18,610.80 rubles. and 3650.58 rub. respectively. A total of 22,261.38 rubles must be transferred for the year.

Individual entrepreneurs do not calculate insurance contributions to the Social Insurance Fund, since they are not provided for settlements with the fund either for payment of sick leave certificates or for industrial injuries.

The legal limit for earning income for the possibility of paying deductions in a fixed amount is 300 thousand rubles. Exceeding this level of income will require additional assessment of the amount of contributions: 1% is charged on the amount received in excess of this standard. This rule applies only to the calculation of contributions to the Pension Fund. It does not apply to contributions to the Federal Compulsory Medical Insurance Fund. The size of the contribution to this fund is not affected by the amount of income; it is stable.

The procedure for transferring and calculating insurance contributions to the Pension Fund of the Russian Federation by entrepreneurs

The algorithm for settlements with the pension fund is as follows:

A fixed contribution must be paid before the end of the current year. This is the responsibility of all entrepreneurs. As already mentioned, when paying this contribution, neither the financial result of the activity, nor the taxation regime, nor the amount of income, nor its complete absence plays a role. This fee is paid because it is mandatory.

Until April 1 of the next year, the part of the contributions received by calculation is transferred - 1% of the amount of income exceeding the three hundred thousand limit.

3. Consider an example of calculating insurance premiums for an individual entrepreneur working without staff:

The annual income of a practicing doctor was 278 thousand rubles. Let's calculate insurance premiums:

in the Pension Fund = 5965 * 12 * 26% = 18,610.80 rubles.

in FFOMS = 5965 * 12 * 5.1% = 3650.58 rubles.

Payments are made in equal quarterly installments or in full at once. The main thing is that they are submitted before the end of the year.

4. Consider the following example:

Individual entrepreneur’s income for the year is RUB 2,560,000.

Contribution to the Pension Fund = 18,610.80 + 1% * (2,560,000 – 300,000) = 18,610.80 + 22,600 = 41,210.80 rubles.

In FFOMS - 3650.58 rubles.

Important! Fixed amount RUB 22,261.38. must be transferred before the end of the tax year, the contribution from the difference is 18,949.42 rubles. must be paid by April 1.

The maximum contribution amount for the current year is RUB 148,886.40. It is calculated using the formula: 8 times the minimum wage for the year, multiplied by the established Pension Fund tariff.

Features of calculating individual entrepreneur contributions: how to correctly calculate the amount of income of an individual entrepreneur

The calculation of insurance premiums for individual entrepreneurs has been radically changed. And if previously all calculations were based on the amount of profit, today the basis for their calculation is the amount of income received. And these concepts should be distinguished, since an incorrectly calculated amount of income and, therefore, payment may lead to the imposition of penalties.

When combining several tax regimes, income from activities in each of them must be summed up. If the entrepreneur’s income for the year is no more than 300 thousand rubles or is absent, then the individual entrepreneur is obliged to transfer only a fixed contribution.

Application of reduced tariffs: who can count on benefits?

Russian legislation regulates the possibility of using reduced tariffs for certain categories of employer enterprises. The amounts of these tariffs are different for different companies and depend on the activities in which they are engaged. The tariff rates are listed in Part 1 of Art. 58 Z-na No. 212-FZ. This is a very extensive register that contains a number of payers who have the right to use benefits. The table provides a list of enterprises whose activities allow the use of preferential tariffs when calculating social contributions.

Amounts of reduced insurance premium rates

Companies eligible to apply preferential tariffs	Pension Fund	FSS	FFOM
Enterprises working on the Unified Agricultural Tax, agricultural producers, public representations of people with disabilities	21	2,4	3,7
Partnerships organized by budgetary, non-profit institutions, IT companies, etc.	8	4	2
Companies and individual entrepreneurs working on a patent and simplified tax system for the types of activities listed in the law, entrepreneurs-pharmacists on UTII, non-profit organizations on the simplified tax system, enterprises working in the field of social security, R&D, healthcare, culture, charitable activities	20	0	0
Enterprises participating in the Skolkovo project	14	0	0

In paragraph 8, part 1 of Art. 58 a list of activities for which preferential tariffs have been established has been published. Organizations and individual entrepreneurs working with any of them are given the right not to count social and health insurance contributions, and for contributions to the Pension Fund a rate of 20% is established. The maximum income for calculating deductions is 711 thousand rubles. For income received in excess of this amount, contributions are not calculated. Legislators have also established certain restrictive barriers that must be applied for enterprises to exercise their right to use preferential tariffs.

Let's look at the calculation of insurance premiums at preferential rates using the following several examples.

1. From the annual income of an employee of an agricultural producer enterprise entitled to a preferential payment in the amount of 264,000 rubles. deductions amounted to:

To the Pension Fund:
264,000 * 21% = 55,440 rub.
to FSS:
264,000 * 2.4% = 6,336 rubles.

In FFOMS:

264,000 * 3.7% = 9,768 rubles.

Total: 71,544 rub.

2. The following contributions must be calculated from the salary of an employee of a social security enterprise conducting activities that are eligible for benefits in the amount of 210,000 rubles:

To the Pension Fund:
210,000 * 20% = 40,500 rub.
Total: 40,500 rub.

3. From the annual income of an IT company employee in the amount of 547,000 rubles. deductions made:

To the Pension Fund:
547,000 * 8% = 43,760 rub.
to FSS:
547,000 * 4% = 21,880 rub.

In FFOMS:

547,000 * 2% = 10,940 rub.

Total: 76,580 rub.

Another innovation since the beginning of this year is that the amounts of contributions when paid are not rounded to the nearest ruble, as was previously customary, but are calculated and paid in rubles and kopecks, without creating tiny overpayments when settling with funds.

Accounting for calculations of insurance premiums: accrual, postings, features

Insurance premiums are calculated by employers in the same month for which salaries are calculated. Important! The accrual and calculation of insurance premiums for vacation pay is made immediately when calculating vacation pay, and for the entire amount, regardless of the length of the vacation period. It often begins in one month and ends in another. However, the calculation of accrued insurance premiums is made for the entire amount at once.

Accounting for insurance contributions is carried out on account No. 69 “Calculations for social insurance” and its subaccounts for the separate allocation of types of deductions and funds. It corresponds with the production cost accounts, the amount of accrued contributions is reflected on the loan 69th count :

D-t 20 (23, 26, 44 ...) K-t 69 - contributions to the Pension Fund, Social Insurance Fund and Federal Compulsory Medical Insurance Fund are accrued to the corresponding sub-accounts approved by the company.

Paid contributions are debited to subaccounts 69 and reflected in the credit of account 51 “Current Account”, confirming the payment made and the settlement of insurance premiums paid.

Peculiarities of applying benefits when paying contributions for “simplified people”

The law establishes the possibility of reducing the tax base of enterprises using special regimes. Insurance premiums paid in full of the calculated amount reduce the base for the accrued tax provided for by the special regime in the following cases:

The individual entrepreneur applies the simplified tax system and/or UTII and operates without hired personnel;

The company operates on a simplified “income minus expenses” regime.

1/2 of the amount of deductions reduces the basis for calculating tax when the following regimes are applied:

simplified tax system “Income * 6%”;

For patent holders, insurance premiums do not reduce their value.

It should be noted that the right to use these benefits is exercisable only in the period for which the tax is calculated, and the base can be reduced only by the amount of contributions paid (not accrued!) in the same reporting period.

Penalties

Insurance premiums, the calculation of which is made, must be paid to the funds within the prescribed period. According to the law, if monthly payments are not made on time, regulatory agencies have the right to present the organization with a penalty for each day of delay.

Penalties not provided for by law cannot be applied as sanctions, but fines can be quite impressive. There are many reasons that may cause displeasure of extra-budgetary funds. They have the right to fine a company for late registration in funds or for being late in reporting contributions, as well as for using forms of an unspecified form. This is not a complete list of violations; the extra-budgetary fund has considerable power and it is better to prepare and submit all the necessary reporting forms in advance in order to be able to change anything and report on time.