All organizations, without exception, are payers of premiums for insurance against accidents and occupational diseases in social insurance, regardless of:

• from the legal form (LLC, JSC, PJSC, etc.);
• on the form of ownership (state, private, etc.);
• on the type of activity (commercial, non-commercial, etc.);
• on the applicable taxation system (general or special taxation regimes).

Foreign organizations operating in Russia are also recognized as payers of premiums for insurance against accidents and occupational diseases.

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The object of taxation of contributions for "injuries"

Contributions for insurance against accidents and occupational diseases subject to social security payments and remuneration accrued to employees within the framework of labor relations or under civil law contracts (if such an obligation is provided for by the contract). This procedure applies both to employees who are Russian citizens and to employees who are foreigners and stateless persons. This follows from the provisions of paragraph 2 of Article 5, paragraph 1 of Article 20.1 of the Law of July 24, 1998 No. 125-FZ.

The payments and remunerations, on which contributions for insurance against accidents and occupational diseases are calculated, in particular, include:

• the salary;
• allowances and additional payments (for example, for length of service, length of service, combination of professions, night work, etc.);
• bonuses and remuneration paid within the framework of labor relations or civil law contracts;
• payment (full or partial) by the organization for its employee of goods (works, services);
• payments and remuneration in the form of goods (works, services);
• compensation payments for unused vacation (both related and not related to dismissal).

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What is NOT subject to accident insurance premiums in the FSS, social insurance

FSS contributions are not charged for payments specified in Article 20.2 of the Law of July 24, 1998 No. 125-FZ. In particular, these are:

1. state benefits paid in accordance with the law (including unemployment benefits, benefits paid at the expense of the FSS of Russia);
2. compensation payments established by law (within the limits), except for compensation for unused vacation;
3. compensation payments related to the employment of employees in connection with the reduction of staff, reorganization or liquidation of the organization;
4. compensation related to employee performance job duties, including in connection with moving to another locality, with the exception of:
   

   payments in monetary form for work with difficult, harmful and (or) dangerous working conditions (except for payments in the amount equivalent to the cost of milk and other equivalent products);

   payments in foreign currency in exchange for daily allowances paid by shipping companies to crew members of foreign-going ships and crews of Russian aircraft operating international flights;

   compensation payments not related to dismissal;

5. lump-sum financial assistance payable:
   

   citizens in connection with natural disasters and other emergency circumstances in order to compensate for material damage or harm to health;

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

   employees at the birth (adoption, adoption) of a child (in the amount of not more than 50,000 rubles for each child);

6. the amount of insurance payments (contributions) for compulsory insurance employees and contributions to additional social security for certain categories of employees, as well as contributions under contracts voluntary insurance workers;
7. additional contributions to the funded part of the pension paid for employees;
8. travel expenses for employees and their families, living in the regions of the Far North and areas equated to them;
9. uniform cost and uniforms issued in accordance with the law;
10. travel allowance cost provided certain categories law enforcement officers;
11. amounts financial assistance provided to employees in an amount not exceeding 4,000 rubles;
12. payment for training in basic and additional educational programs, including payment for professional training and retraining of employees;
13. compensation by the organization for the expenses of the employee on the payment of interest on loans(loans) for the purchase and (or) construction of housing.

Payment of additional leave in connection with a wedding or the birth of a child is not subject to contributions, the Supreme Court decided

Average earnings for the period of additional leave granted to an employee in connection with the celebration of a wedding, the birth of a child or the Day of Knowledge are not subject to insurance premiums. Rationale - these payments are social in nature. This conclusion was reached by the Supreme Court in its decision dated January 26, 2018 No. 307-KG17-21301.

These payments were not guaranteed by employment contracts, were not systematic, did not depend on the labor success of employees and were not remuneration for employees for the performance of their labor duties. Such payments are of a social nature and are not wages, and therefore are not subject to contributions.

Insurance premiums for compulsory social insurance against accidents at work and occupational diseases are paid according to the established tariff. It is determined on the basis of the occupational risk class. Every year, taxpayers must confirm the type of their activity according to OKVED. To do this, they need to submit the relevant documents to the Social Insurance Fund. It is he who is the administrator of cash receipts for the NS and PZ.

Each class of professional risk corresponds to a certain rate. It is taken into account when paying fees. There are 32 classes, tariff rates vary from 0.2% to 8.5%. For example, an enterprise that is engaged in publishing activities belongs to the first class of professional risk. It corresponds to a tariff rate of 0.2%. A legal entity engaged in peat extraction belongs to the XVIII class of professional risk. This means that it pays contributions at a rate of 2.3%.

It is worth noting that contributions from the National Assembly and PZ are not taxes. So they are not covered Tax Code RF. Despite this, if the payment is not transferred on time or not in full, penalties in the form of penalties will be applied to the taxpayer. This rule is specified in the Federal Law 12-FZ.

The taxpayers are:

• individuals;
• legal entities;
• individual entrepreneurs;
• foreign enterprises operating in the territory Russian Federation and use the hired labor of Russian citizens.

Insured persons are citizens who work on the basis of an employment contract or a civil law agreement.

Insurance premiums from NS and PZ: payment terms, calculation

Social insurance contributions against accidents and occupational diseases must be calculated every month. Payment is made no later than the 15th day of the month following the reporting month. According to the established legislation, each taxpayer must submit an insurance report every quarter.

Tariff rates for the payment of fees may be subject to a surcharge or discount. Their size is calculated in accordance with the special Methodology of the Ministry of Labor and Social Security RF. The results of the insured's activities for the previous three years are taken into account with a special assessment of working conditions.

Benefits for paying contributions to the FSS from the National Assembly and the PZ are provided to two categories of insurers. The first one includes:

• public organizations of the disabled whose members are at least 80% of the disabled and their official representatives;
• institutions that are created for cultural, educational, physical culture, sports and health-improving purposes, provided that their property belongs to public organizations of the disabled;
• enterprises whose statutory fund consists entirely of contributions from public organizations of the disabled;
• institutions established to provide legal or other assistance to people with disabilities, provided that their property is owned by public organizations of the disabled.

The second group includes enterprises/organizations, as well as individual entrepreneurs who use the hired labor of disabled people of groups I-III in their activities. The maximum discount or surcharge cannot exceed 40% of the basic rate.

The basis for calculating the amount of the contribution from the NC and PZ is the remuneration of the employee, as well as other taxable payments: vacation pay, business trips and others. Non-taxable payments are not taken into account.

Contributions from accidents at work and occupational diseases are calculated according to the following formula:

Contributions from NA and PZ \u003d Base (taxable payments) x Tariff rate

If there is a discount on the payment of contributions from accidents and occupational diseases, the amount of the fee is calculated according to the following formula:

Contributions from NA and PZ = Calculation base x Tariff x 0.6

Example 1

In September, the Kalina enterprise paid wages to employees in the amount of 105,000.00 rubles. There were no tax-free payments this month. Accordingly, the amount wages should be taken as the basis for the calculation. The tariff rate of the enterprise is 0.2%.

We do the calculation:

Contributions from NA and PZ = 105,000x0.2%

Total: 2100.00 rubles. must be listed in the FSS.

Example 2. Calculation of contributions from NA and PZ with a discount

The authorized capital of Master LLC consists of contributions from public organizations of the disabled. The number of citizens with disabilities is 55%. The share of their wages from the general fund is 30%. The company pays contributions from accidents at work and occupational diseases at a reduced rate of 25%.

Since the company has been assigned the 9th class of professional risk, it corresponds to a rate of 1%. 25% discount provided. Accordingly, the tariff taking into account the discount will be 0.75%. In June, the accountant accrued wages to employees in the amount of 500,000.00 rubles.

We expect:

Contributions from NA and PZ = 500,000x0.75%x0.6

Bottom line: the company must transfer 2,250.00 rubles to pay premiums for insurance against accidents at work and occupational diseases.

Injury contributions are cash directed through the Fund social insurance employee as compensation for harm to health caused in the performance of their labor functions.

The employer is obliged to calculate a certain amount of them on a monthly basis in relation to the labor income received by the subordinate. It is influenced by many factors, including:

• the availability of benefits for insurance premiums for injuries;
• Kind of activity;
• approved rates for insurance premiums for injuries.

Despite the transfer of the main part of the contributions to the tax authorities, in 2020 the FSS continues to supervise the deductions in question. Therefore, there are some changes.

Recall that the features and rules for deductions for injuries are regulated by the Law of 1998 No. 125-FZ.

Which object of taxation

The deductions in question are made provided that the following is concluded with the employee:

1. employment contract (always);
2. civil law contract (when such a condition is stipulated).

The employer deducts with insurance premiums for injuries in 2020, regardless of whether or not the subordinates have the citizenship of our country.

Within the framework of the relations under consideration, the Social Insurance Fund acts as the insurer, and the insured:

• legal entities (regardless of the type of ownership);
• own business owner;
• an individual who has signed an employment agreement with another person.

Deductions to the FSS for injuries go from different types income: salaries, allowances, bonuses, compensation for unclaimed leave, as well as when paying salaries in products. Exceptions to the object of taxation for injuries are:

• state benefits;
• payments due upon liquidation of the enterprise or reduction of personnel;
• funds received for labor activity in particularly difficult or dangerous conditions for health;
• material aid provided in the event of force majeure;
• payment for the passage of training or advanced training courses, etc.

What kind injury insurance rates

The rate for insurance of employees against accidents and occupational illnesses related to production activities is set in the range of 0.2 - 8.5%. It increases in proportion to the increase in the degree of risk to which the main activity of the enterprise is attributed. All these parameters are set by law.

There are 32 tariffs in total, formed taking into account different areas of activity (Article 1 of Law No. 179-FZ of 2005). They characterize the different degrees of risk and the corresponding contribution percentage. Injury insurance premium rates in effect in 2020 are shown in the table below (in %).

It is possible to determine the class to which the activity of the enterprise belongs according to 2 regulatory documents:

1. OKVED;
2. Classification of activities by risk (approved by order of the Ministry of Labor No. 625-n).

This information is reflected in the registration documents received when applying to the FSS.

How much to transfer

Employers must calculate monthly insurance premiums for injuries in 2020, taking into account accruals for the past 30 (31) days. This can be done using the formula:

CONTRIBUTIONS = B x TARIFF Where:

B– basis for contributions to injuries. This is the amount of money received by the employee, on the basis of which the required value is calculated. The legislation does not provide for restrictions on the amount. The calculation is done like this:

B = Payments td/gpd - Payments n/a Where:

td/gpd payments- funds paid to an individual in accordance with an employment (civil law) contract.

Payouts n/a- Non-contributory payments.

On a note: when settlements with a person are carried out in kind, contributions are charged on sum of money specified in the contract. VAT and excises are also taken into account.

EXAMPLE

Travel agency "Prestige" offers vacationers sightseeing tickets, as well as places to stay and vehicles. OKVED - 63.30.2. In February 2020, employees were paid a total salary of 3 million 500 thousand rubles, including material assistance of 32 thousand rubles. Determine the amount of insurance premiums in the FSS.

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1. 1. Calculate the base for the calculation of contributions:

B \u003d 3,500,000-32,000 \u003d 3,468,000 rubles.

1. According to the Classification of activities by risk, the travel agency "Prestige" is assigned to the I class of professional risk, which corresponds to a tariff of 0.2%. As a result, deductions for injuries are equal to:

CONTRIBUTIONS \u003d 3,468,000 x 0.2 \u003d 6936 rubles.

The FSS makes allowances or discounts for some enterprises. Therefore, the amount of final contributions can be further increased or reduced.

New data for discounts and surcharges in 2020

Employers make contributions "for injuries" in accordance with insurance rates. However, a discount or surcharge may be applied to the tariff (clause 1, article 22 of the Federal Law of July 24, 1998 No. 125-FZ).

The amount of the discount (surcharge) is determined by a formula in which three indicators are involved:

1. The ratio of the costs of the FSS for the payment of security for all insured events with the insured and the total amount of accrued contributions;
2. The number of insured events for the insured per thousand employees;
3. The number of days of temporary disability for the insured per one insured event (excluding cases with a fatal outcome).

Average values ​​of these indicators by types economic activity for 2020 were approved by the Decree of the FSS of the Russian Federation dated May 31, 2017 No. 67. For example, for the sale of retail food products, drinks and tobacco products in specialized stores, these values ​​are 0.07, 0.46 and 48.67, respectively.

What are injury insurance premium benefits

Organizations that make timely contributions to the Social Insurance Fund and do not allow accidents or the occurrence of occupational ailments may qualify for a discount on contributions for injuries.

Note that it is no longer possible to receive a benefit for 2020, since the application had to be submitted before November 1, 2017. But she will continue to do so.

The amount of the discount depends on various factors: the number of injuries per 1000 employees, days of disability in one case of injury, etc. Its maximum value is 40%.

When calculating contributions for disabled employees of groups I, II, III, the discount increases to 60%. The law does not require documentary confirmation of the rights to receive it.

EXAMPLE

LLC "Imperial-Stroy" offers services in the field of engineering design (OKVED 74.20). The company was given a discount on contributions to the Social Insurance Fund - 25%. In March 2020, the company accrued a salary of 320,000 rubles to employees, as well as 73,000 rubles to disabled people of groups I and II. Determine the amount of contributions.

The activity of the LLC "Imperial-Stroy" belongs to the I class of professional risk, for which the tariff of 0.2% is set. Given the 25% discount, the rate will drop to 0.15% (0.2 – 0.2 × 25%).

Accident insurance premiums will be:

1. 1. for the main employees of LLC:

320,000 × 0.15% = 480 rubles

1. 1. for disabled workers (0.2 - 0.2 × 60% = 0.08%):

73,000 × 0.08% = 58.4 rubles

1. total value:

480 + 58.4 \u003d 538.4 rubles.

The accountant of the company "Imperial-Stroy" must charge for March premiums for insurance against accidents and occupational diseases in the amount of 538.4 rubles.

Insurance premiums are mandatory payments that the company transfers to a special account on a monthly basis. This is financial compensation in defense of the interests of an employee injured at work. Regardless of the fact that the payments are regular and are made for each employee individually, the funds are paid after the occurrence of an insured event.

In the FSS, the accident rates in 2017 remain the same as in the previous one, but the administration itself has undergone some changes. Next, let's look at the features of calculating insurance premiums!

Who is the payer?

The payers of contributions in case of injury are legal entities (enterprises of all forms of ownership) and individual entrepreneurs for their employees. Charged on the amount.

For employees with whom a GPC agreement is concluded, where insurance conditions are not prescribed, the employer is not required to contribute funds.

The list of payments does not include:

• one-time financial assistance;
• sick leave payments;
• severance pay;
• amounts that are paid in case of harm caused at work;
• some other payments are determined by law.

You can find out in detail about the amounts of payments for which injury contributions are not charged by reading Federal Law No. 125.

Injury deductions are made for the following types of income:

• the salary;
• premium;
• vacation pay;
• allowances.

Deductions are not made for targeted state payments, expenses for staff development, payments in case of liquidation of an enterprise.

FSS tariffs 2017 against accidents

In order for an entrepreneur to find out what injury rate he needs to pay, he needs to know the main type of activity of the organization. There are 32 classes in total, which include a list of species grouped according to occupational risk classes. Each is assigned an individual OKVED code.

From 01/01/2017, order No. 851Н is in force. It defines new classification rules. The type of activity is confirmed annually. In order for the FSS authorities to set a tariff at which the injury rate will be calculated, supporting documents must be sent before April 15 of the current year:

• certificate of the approved form;
• confirmation statement;
• deciphering the balance sheet for enterprises for the previous period. Individual entrepreneurs are not required to submit reports.

Application forms and certificates can be viewed in the annexes to order No. 55 of the Ministry of Health and Social Development.

In the FSS, the 2017 tariffs for accidents range from 0.2 to 8.5.

If the taxpayer does not provide documents, then the FSS will independently assign an occupational risk class, while the highest rate is chosen - 8.5. Therefore, documents must be submitted on time, because it will be impossible to challenge the tariff, according to the new rules in force from this year.

Method of calculation

Accident insurance premiums in 2017 are calculated by the accountant on a monthly basis by multiplying the premium base by the tariff rate.

The contribution base is the amount of money that the employee received for the reporting month. This may include not only wages, but also other monetary rewards discussed above. It is calculated as the difference between payments under an employment contract and non-taxable contributions.

Example. The Krasny Luch enterprise is engaged in the extraction of cobalt ore - 07.29.22. This is 32 risk class. For this group, a tariff of 8.5 has been assigned, since this is a dangerous type of activity, injuries received at work can have serious consequences, entailing large financial expenses. The salary fund of employees in March 2017 - 2.4 million rubles. Some employees received material assistance in the amount of 17,000 rubles. Based on this:

• contribution base = 2400000-17000 = 2383000 rubles;
• the amount of deductions \u003d 2383000 * 8.5% \u003d 202555 rubles.

The amount received is deducted by the company to a special account in the FSS.

Preferential rates

In 2017, reduced rates continue to apply for certain types of activities:

• enterprises that belong to the preferential category - charity, construction, education, healthcare, etc., if they receive an annual income of no more than 79 million rubles;
• pharmaceutical staff of pharmacies;
• company that leads financial activity in free economic zones defined by law;
• IT companies;

Most of the powers from 01/01/2017 passed from the FSS to the National Assembly. It controls the regularity of deductions by persons conducting business activities, debt collection, and reporting analyses.

Main changes:

• reports are submitted for the first quarter, six months and 9 months. Contain only the calculation algorithm;
• behind billing period a calendar year is taken;
• the forms of some documents have undergone changes: the forms of forms No. 22-24 began to operate;
• deadlines for submitting reports to the authorities have been moved.

Tariffs, categories of beneficiaries, payers have not changed at all.

Insurance against accidents at work in 2017 in the Russian Federation is mandatory. It provides protection to the employee and can be paid in the form of temporary disability benefits, one-time or monthly insurance payment, additional payment for treatment, rehabilitation. The benefit cannot be more than the sum of four monthly insurance payments.

This type of payment is assigned to an employee after a medical examination, if he has partially or completely temporarily lost the ability to work. When fatality the next of kin (husband/wife, children) is entitled to such funds. The amount is fixed, one-time, is 1 million rubles.

Monthly payments can be indexed. The procedure is determined by the government of the Russian Federation. The maximum amount of such amounts in 2017 is 72,290.4 rubles, lump sums - 94,018 rubles.

The rates of insurance premiums and the calculation method did not change in 2017. The main thing is to submit reports on time and confirm the type of activity.

An employer or an individual who has entered into a certain type of civil law contract with another individual, must deduct insurance premiums to the FSS. Mandatory contributions include contributions for injuries, which remained unchanged in 2019. The amount of the payment depends on the type of activity of the organization and some other factors, such as the availability of benefits. How to know the size insurance rate and calculate the final amount for the monthly transfer, described below.

According to the legislation of the Russian Federation, there are insurance payments obligatory to pay. These include insurance premiums for injuries (otherwise they are called payments to cover accidents and occupational diseases, “IA and PZ”). The following categories of policyholders are required to accrue funds to their employees:

• organizations (legal entities) that have concluded labor contract with an employee;
• individuals who have signed a civil law contract.

If in the first case deductions are mandatory, then in the second it all depends on the clauses of the contract. The agreement may not specify the requirement to provide insurance, then you can forget about injury rates.

Rules for calculating deductions

Insurance payments directly depend on the ratio of several factors. This is:

• the established main activity of the enterprise;
• occupational hazard class;
• the presence or absence of benefits;
• the size tax base from which insurance is deducted.

There is a simple formula for calculating due payments, corresponding to federal law 125. It has the following form: (A-B)*C, where A is the total amount of all deductions to the employee for the month, B are those payments that are not taken into account when calculating insurance, and C is the government-established rate for accident insurance.

The tax base includes all types of wages and allowances that are paid directly by the employer. But state and some incentive types of accruals are not included in it. When calculating the amount of insurance payments, you do not need to take into account:

• allowances that are provided for the period of study and internship in the company;
• state benefits for privileged groups;
• various types of material support;
• compensation payments received as a result of the emergency closure of the employing organization;
• allowances provided to workers in the northern regions, as well as those employed in activities hazardous to health.

If we are talking about bonus allowances, incentives and one-time payments based on the results of half a year or a year, they are taken into account when calculating contributions to the social insurance fund.

Tariffs for contributions to the FSS

The government has officially set the rates for injury insurance. The list of all rates is indicated in the order of 2006. Since then, the rates have not changed.

The percentage of deductions that must be transferred to the FSS account depends on the class of occupational risk. The percentage ranges from 0.2-8.5%. In total, there are 32 occupational hazard classes that correspond to even more types of economic activity.

The higher the hazard class, the greater the percentage of the tax base is determined for deductions to the FSS for insurance against NS and PZ. Example: employees working in forest nurseries are exposed to hazard class 4. This class corresponds to a tariff of 0.5%. Those employed in publishing will receive insurance premiums at the rate of 0.2%, since their activity belongs to the first class of occupational hazard. But employees of an enterprise for the extraction of uranium ore should receive 8.1% of insurance contributions from accidents, since the organization's activities belong to the 31st hazard class.

How to find out the required bet amount

In order to find out the required tariff, you need to get information about the class of economic activity, and then familiarize yourself with the list of rates depending on OKVED. Step by step process:

1. Use the official documentation with the classification of activities. An example of such a file with a table is http://www.consultant.ru/cons/cgi/online.cgi?req=doc&base=LAW&n=211247&div=LAW&dst=100010%2C-2&rnd=0.5884550110585185#08675820404615728. Here you can find the OKVED code by entering the activity being implemented into the search. You can also get OKVED data at the local branch tax office or social security fund.
2. Based on the received OKVED code, find out the existing tariff. The list of tariffs can be found in the classifier http://itsreda.ru/spravka/nalogi-vznosy/FSS-NS-i-PZ.php.

As a result of the data obtained, it is necessary to calculate mandatory contributions from injury. However, it is important to remember that interest is set annually, and the exact amount of contributions depends on the decision of the FSS.

How to formalize a bet

The activities of an organization may correspond to several OKVED codes at once, some of which relate to different sizes tariffs. In such a situation, the final amount of contributions depends on the decision regional office FSS.

The FSS annually sets the amount of payments for injury insurance, based on the documents provided by the organization. To get the lowest possible indicator, it is recommended to send documentation to the social insurance fund on your own. You need to collect the following package:

• application for confirmation of economic activity in the prescribed form;
• a certificate confirming the type of activity of the company;
• explanatory certificate from the accounting department to the residual balance for the previous reporting period.

If a entity is a small business association, no explanatory certificate is needed.

If the organization does not provide the specified package of documents, fines from the inspection bodies will not be charged. However, the tariff will be selected automatically. Most often, the maximum possible is set, which is not beneficial for business.

Additional all-Russian benefits when paying contributions

Insurance payments can be reduced by a certain percentage if the employer falls into the preferential category. Special conditions for calculations are created for organizations in which disabled people of I-III groups work. When transferring contributions to these employees, the tariff should be reduced by 60%.

1. A disabled person of group I works in the wholesale of games and toys. OKVED corresponds to code 46.18.2.
2. Code 46.18.2 refers to the first class of occupational hazard, the maximum rate of which is 0.2%.
3. Since the calculations are carried out taking into account benefits, from initial rate subtract 60%. The final percentage for calculating contributions is 0.12%.

For ease of calculation, you can first calculate the contributions at the standard rate, and then multiply the resulting amount by 0.6. The result of this will not change.