IN tax legislation, which determines the amount and procedure for paying insurance premiums, is regularly amended. And from the beginning of 2019, new rates will come into effect, and preferential tariffs will be canceled for many organizations and individual entrepreneurs. But at the same time, the planned rate increase, which was planned from the beginning of 2021, will not happen. Changes occur in accordance with No. 303-FZ, which repeals Art. 426 of the Tax Code of the Russian Federation and some amendments are made to Art. 425 Tax Code of the Russian Federation.
Insurance premiums without benefits
This year, insurance premiums are calculated as follows:
Previously, the code stated that such percentages of deductions would be from 2017 to 2020. From 2021, it was planned to introduce new tariffs and move to 26% of pension contributions (in accordance with Articles 42 and 426 of the Tax Code). And taking into account contributions to social and health insurance funds, the rate on insurance premiums would be 34%. But the new amendments cancel the percentage increase, which means that the standard insurance premium rates for 2019 and in the future will not change. Contributions to the FFOMS and Social Insurance Funds also remain the same: 5.1% and 2.9%, respectively.
Preferential conditions
Most of those organizations that currently operate under a simplified taxation system will receive a general tariff of 30 percent. An increase in insurance premiums in 2019 is not planned only for organizations that are engaged in non-profit and charitable activities. They will receive a reduced rate of 20%. But this benefit can only be used for six years: from 2019 to 2024.
It is worth noting that the simplified tax system is now used for a number of organizations:
- pawnshops, credit organizations and banks;
- institutions that have branches;
- gambling organizers;
- foreign organizations;
- budgetary institutions;
- some others.
For those organizations that are currently operating at the usual rate, the percentage of insurance premiums will not increase. Earlier articles indicated that their tariff would increase by 4% starting in 2021, but Federal Law No. 303 canceled this increase.
How will new laws affect work?
The innovations will hit those who previously enjoyed preferential tariffs the most. For such organizations, the burden of contributions will increase by one and a half times. And for those who have not previously worked under a simplified insurance system, nothing will change.
Other innovations that will be in effect in 2019
On July 29, 2018, Federal Law No. 232 was adopted. It adopted some changes related to insurance premiums. The main innovation, which comes into effect on August 30, toughens the punishment for late filing of reports. The tax office will block the accounts of those organizations that do not submit payments for contributions within 10 business days after the deadline.
Also, a change was adopted in 232-FZ, according to which organizations will be able to clarify payments made over the past 3 years. This procedure may be useful in cases where there is a suspicion that an error was made in the Federal Treasury account number during payment. Now the tax office does not provide information on payments made. Therefore, if there are errors in payments, you have to write a request to search and return the payment.
Individual entrepreneur contributions for himself
For individual entrepreneurs, insurance premiums will not change in 2019. The betting table looks like this:
Full list of changes
In general, changes in payment of insurance premiums are as follows:
Other innovations related to insurance premiums:
Authority to administer insurance premiums
From January 1, 2017, powers to administer insurance premiums for compulsory pension, social and medical insurance were transferred to the Federal Tax Service of Russia.
The goal is to implement measures aimed at reducing the administrative burden on taxpayers by reducing the number of government bodies carrying out control activities, as well as by optimizing the number of reports submitted to regulatory authorities.
Reporting on insurance premiums in 2017
In this regard, the RSV-1 and 4-FSS calculations submitted to the Pension Fund and the Social Insurance Fund are cancelled. Instead they are introduced Single calculation, represented by the tax authorities. IN Single payment the amounts of accrued and paid insurance contributions to the Pension Fund, FFOMS and Social Insurance Fund are reflected. Its form is planned to be approved by October 1, 2016.
A single calculation of insurance premiums will be quarterly. The deadline for submission is no later than the 30th day of the calendar month following the reporting period.
Deadlines for submission to the Federal Tax Service of Russia Single calculation:
- April 30 - for the first quarter,
- July 30 - for the first half of the year,
- October 30 - in 9 months,
- January 30* - for the reporting year.
* the year following the reporting year.
Reporting to the Pension Fund and Social Insurance Fund in 2017
Since 2017, only the powers to administer insurance premiums have been transferred to the Federal Tax Service of Russia. At the same time, the Pension Fund will continue to maintain personalized records of insured persons. In addition, the assignment and payment of pensions will remain the most important function of the Pension Fund. The FSS will be responsible for the payment of benefits. Therefore, the Pension Fund and the Social Insurance Fund need to receive appropriate reporting.
Reporting to the Pension Fund in 2017
- Information about the insured persons according to the form SZV-M, (resolution of the Pension Fund Board dated 02/01/2016 No. 83p)
Presented monthly, since April 2016 * - Information about the length of service of employees (the form and format is prepared by the Pension Fund).
*
Deadline submission of monthly reports on personalized accounting (form SZV-M) - no later than the 15th day of the month following the reporting month.
Before entry into force Federal Law N 1040799-6, the deadline for submitting SZV-M is the 10th.
Reporting to the Social Insurance Fund in 2017
Information on compulsory social insurance against accidents at work and occupational diseases will be submitted to the FSS (the form and format is prepared by the FSS).
Single fee instead of contributions to the Pension Fund and Social Insurance Fund
The due date for payment of the Unified Fee is no later than the 15th of the month following the settlement. If the payment day falls on a weekend, the payment day is moved to the next working day. The fee is paid in rubles and kopecks.
Payment will be made to a special KBK Single Collection, which will be approved by the Ministry of Finance of Russia.
The single tax is administered by the tax service. At the same time, the Collection was not a federal tax and does not apply to tax payments. Consequently, it is impossible to carry out offsets between the single fee and taxes.
Transition
Decree of the President of the Russian Federation dated January 15, 2016 No. 13 and letter of the Federal Tax Service of Russia dated February 2, 2016 No. BS-4-11/1539@
Activities of the Federal Tax Service, Pension Fund and Social Insurance Fund for the transfer of functions
- Until February 1, 2017, the Pension Fund and the Social Insurance Fund carry out a reconciliation with all contribution payers.
- By March 1, 2017, the Pension Fund and the Social Insurance Fund will transfer the register of contribution payers, the register of insured citizens and reconciliation acts to the Federal Tax Service (territorial).
Results and possible consequences
The Federal Tax Service will receive all information on payments by policyholders and compare the data, taking into account the specifics of receipts of personal income tax and insurance premiums (to the Pension Fund and Social Insurance Fund). If discrepancies are detected, it will conduct appropriate checks for the period after January 1, 2017 and for the three previous years: 2014, 2015 and 2016.
If arrears are discovered that were not previously identified by the Pension Fund and the Social Insurance Fund, they will require repayment. However, no fines will likely be charged.
If, during a repeated on-site inspection, it is revealed that the payer of insurance premiums committed a violation of the law Russian Federation regarding insurance premiums, which was not identified during the initial on-site inspection, no penalties are applied to the payer of insurance premiums, except if the failure to identify the fact of an offense during the initial inspection was the result of a conspiracy between the payer of insurance premiums and an official of the body monitoring the payment of insurance premiums. contributions.
The main change in the field of insurance premiums in 2017 is the transfer of powers of extra-budgetary funds to control the payment of contributions, debt collection and acceptance of reporting on contributions to the Federal Tax Service. The corresponding changes to the legislative acts have already been made (clause 2, clause 1, clause 2.1, article 32 of the Tax Code of the Russian Federation, as amended, valid from 01/01/2017).
Law No. 212-FZ ceases to be in effect in 2017, and legal relations regarding insurance premiums will be regulated by Chapter. 34 Tax Code of the Russian Federation. In accordance with it, the reporting periods will be, as before, the first quarter, half a year and 9 months, the billing period will be a calendar year (Article 423 of the Tax Code of the Russian Federation, as amended, valid from 01/01/2017). All the same persons will be classified as payers of insurance premiums - organizations, individual entrepreneurs, lawyers, notaries and other persons engaged in private practice (Article 419 of the Tax Code of the Russian Federation, as amended, effective from 01/01/2017). All the same payments will be subject to the object of taxation of contributions (Article 420 of the Tax Code of the Russian Federation, as amended, effective from 01/01/2017) and, in general, the basis for calculating contributions will be determined according to the same rules (Article 421 of the Tax Code of the Russian Federation, as amended, valid from 01/01/2017).
Insurance premium rates for 2017
As you can see, the basic contribution rates in 2017 will remain the same. At the same time, for calculating contributions to OPS and VNiM, maximum base values will again be established, upon reaching which the rate for calculating contributions will change.
Legislators did not cancel the reduced contribution rates. But, as before, not all policyholders will be able to use them.
Reduced contribution rates - 2017
Reduced tariff rates, compared to 2016, have not changed. However, now the conditions that the payer of contributions must meet in order to be entitled to reduced tariffs are spelled out more clearly and in detail in the Tax Code of the Russian Federation (clauses 4-10 of Article 427 of the Tax Code of the Russian Federation, as amended, valid from 01/01/2017). New (additional) requirements have been established for some beneficiaries.
In addition, for many categories of payers, the Tax Code expressly states that if the specified conditions are not met, the organization or individual entrepreneur loses the right to apply reduced tariffs from the beginning of the billing period, i.e., the calendar year.
| Insured category | OKVED codes for types of activities* | Tariff for calculating contributions | ||
|---|---|---|---|---|
| to the Pension Fund of Russia | in FSS on VNiM | in FFOMS | ||
| Organizations and individual entrepreneurs on the simplified tax system, conducting a preferential type of activity, the income from which is at least 70% of the total income of the simplified tax system. At the same time the annual income of a simplifier should not exceed 79 million rubles. If this limit is exceeded, the payer of contributions loses the right to reduced tariffs from the beginning of the billing period (clause 5, clause 1, clause 3, clause 2, clause 6, article 427 of the Tax Code of the Russian Federation, as amended, valid from 01/01/2017) | 13, 14, 15, 16, etc. | 20 | 0 | 0 |
| Pharmacy organizations, as well as individual entrepreneurs with a license to conduct pharmaceutical activities, on UTII. Reduced contribution rates apply only to employees engaged in pharmaceutical activities (clause 6, clause 1, ) | 46.18.1, 46.46.1, 47.73 | 20 | 0 | 0 |
| Individual entrepreneurs applying the patent taxation system - in relation to payments and remuneration of employees who are engaged in a patent type of activity. For some types of activities, this “benefit” does not apply (clause 9, clause 1, clause 3, clause 2, article 427 of the Tax Code of the Russian Federation, as amended, valid from 01.01.2017) | 31.0, 74.20, 75.0, 96.01, 96.02, etc. | 20 | 0 | 0 |
| Non-profit organizations on the simplified tax system, except for government and municipal institutions, conducting activities in the field of social services for citizens, scientific research and development, education, healthcare, culture, art and mass sports (clause 7, clause 1, clause 3, clause 2, clause 7, article 427 of the Tax Code of the Russian Federation, as amended, valid from 01/01/2017) | 37, 86, 87, 88, 93, etc. | 20 | 0 | 0 |
| Charitable organizations on the simplified tax system (clause 8, clause 1, clause 3, clause 2, clause 8, article 427 of the Tax Code of the Russian Federation, as amended, valid from 01/01/2017) | 64.9, 88.10 | 20 | 0 | 0 |
| Organizations active in the field information technology(Clause 3, Clause 1, Clause 1, Clause 2, Clause 5, Article 427 of the Tax Code of the Russian Federation, as amended, valid from 01/01/2017). | 62, 63 | 8 | 2 | 4 |
| Business companies and partnerships on the simplified tax system, who are engaged in the implementation of the results of intellectual activity (inventions, utility models, etc.), the rights to which belong to budgetary and autonomous (including scientific) institutions (clause 1, clause 1, clause 1, clause 2, clause 4 Article 427 of the Tax Code of the Russian Federation, as amended, effective from 01/01/2017). | 72 | 8 | 2 | 4 |
| Organizations and individual entrepreneurs that have entered into agreements with the management bodies of special economic zones on the implementation of technology and innovation activities, as well as tourist and recreational activities (clause 2, clause 1, clause 1, clause 2, article 427 of the Tax Code of the Russian Federation, as amended, valid. from 01/01/2017). | 65.20, 79.1, 94.99, 62.0, 63.1, 63.11.1, etc. | 8 | 2 | 4 |
| Payers of contributions who make payments and rewards to crew members of ships registered in the Russian International Register of Ships (with some exceptions) in relation to these payments (clause 4, clause 1, clause 2, clause 2, article 427 of the Tax Code of the Russian Federation, as amended, valid from 01/01/2017) | 50 | 0 | 0 | 0 |
| Organizations that have received the status of a participant in the project for the implementation of research, development and commercialization of their results "Skolkovo" (clause 10, clause 1, clause 4, clause 2, article 427 of the Tax Code of the Russian Federation, as amended, valid from 01/01/2017) | 72.1 (Part 8 of Article 10 of the Law of September 28, 2010 No. 244-FZ) | 14 | 0 | 0 |
| Payers of contributions who have received the status of a participant in a free economic zone on the territory of the Republic of Crimea and the federal city of Sevastopol (clause 11, clause 1, clause 5, clause 2, clause 10, article 427 of the Tax Code of the Russian Federation, as amended, valid from 01.01. 2017) | Any OKVED codes, except 05, 06, 07, 08, 09.1, 71.12.3 (Part 2 of Article 12 of the Law of November 29, 2014 No. 377-FZ) | 6 | 1,5 | 0,1 |
| Contribution payers who have received the status of resident of a territory of rapid socio-economic development (clause 12, clause 1). For example, oil production and natural gas, OKVED code 06.1 | 6 | 1,5 | 0,1 | |
* Codes are given in accordance with OKVED2 ("OK 029-2014 (NACE Rev. 2). All-Russian classifier of types of economic activity", approved by Order of Rosstandart dated January 31, 2014 No. 14-st)
Insurance premiums paid by individual entrepreneurs “for themselves” in 2017
The procedure for calculating “entrepreneurial” contributions has not changed. Contributions in a fixed amount to the Pension Fund and the Federal Compulsory Medical Insurance Fund are determined based on the minimum wage established at the beginning of 2017. And if the income of an individual entrepreneur for the year exceeds 300 thousand rubles, then in addition to fixed contributions, the entrepreneur will have to pay to the Pension Fund an additional amount in the amount of 1% of the amount exceeding the specified limit (clause 1 of Article 430 of the Tax Code of the Russian Federation, as amended, valid . from 01/01/2017).
A year has passed since control over the payment of insurance premiums was again transferred to the Federal Tax Service. According to officials, the administration of contributions by tax inspectorates has a much better effect on their collection. The Social Insurance Fund was left only with the collection of contributions in case of injuries and occupational diseases of workers. How to calculate and pay insurance premiums in 2018 - we will tell you all the changes and the latest news on this topic.
How much should individual entrepreneurs pay for themselves?
First, about the amount of contributions that every entrepreneur must make for himself in 2018, even if he does not conduct real activities or has no income from the business. The formula for calculating these amounts has changed compared to previous years. Now contributions are no longer tied to the minimum wage, which shows rapid and significant growth - from 7,500 rubles at the beginning of 2017 to 9,485 rubles at the beginning of 2018.
It is expected that the minimum wage will be equal to the minimum living wage already to . If we take into account that this amount is 11,163 rubles, then the previous linking of the amount of insurance premiums to the minimum wage would have caused a sharp increase in payments for individual entrepreneurs for themselves. To prevent this, the Government decided to establish a fixed amount of insurance premiums for 2018.
Law No. 335-FZ dated November 27, 2017 amended the provisions of Article 430 of the Tax Code of the Russian Federation, establishing insurance premiums for individual entrepreneurs for 2018 in a fixed amount:
- for compulsory pension insurance - 26,545 rubles;
- for compulsory health insurance - 5,840 rubles.
Thus, each entrepreneur will have to pay for himself in 2018 at least 32,385 rubles, which, compared to the previous year, means an increase of 4,395 rubles. If the entrepreneur was not registered in this capacity for the entire year, then the annual amount is recalculated accordingly.
The rule for calculating the additional contribution for income over 300,000 rubles per year has not changed: as before, 1% of the amount above the limit is charged for pension insurance. The limit on the amount of contributions an entrepreneur can make for his or her pension insurance also continues to apply. The maximum contributions to the Pension Fund in 2018 for individual entrepreneurs for themselves are 212,360 rubles: based on 8 * 26,545 * 12 months * 26%. Individual entrepreneurs pay contributions to their social insurance on their own voluntarily.
The table shows the obligatory payments of an entrepreneur in 2018, calculated according to the new law
The deadlines for payment of individual entrepreneur payments have partially changed: a fixed amount of 32,385 rubles must be paid no later than December 31, 2018, and the additional 1% contribution can now be paid later - until July 1, 2019, and not until April 1, as before.
IP Sergienko A.M. received an income of 1.3 million rubles in 2018.The additional contribution to pension insurance will be ((1,300,000 - 300,000) * 1%) = 10,000 rubles. That is, in total IP Sergienko A.M. must pay for himself with such income 42,385 rubles. At the same time, a fixed amount of 32,385 rubles must be transferred no later than 12/31/18, and 10,000 rubles can be paid both in 2018 and before 07/01/19.
For the convenience of paying taxes and insurance premiums, we recommend opening a current account. Moreover, now many banks offer favorable conditions for opening and maintaining a current account.
How much must payers of contributions for employees pay?
According to the new Chapter 34 of the Tax Code of the Russian Federation, payers of insurance premiums (except for individual entrepreneurs without employees, notaries, lawyers engaged in private practice) are also persons making payments and other remuneration to individuals. This category includes:
- employers under employment contracts;
- customers under civil contracts;
- ordinary individuals not registered as individual entrepreneurs.
Payers pay contributions at their own expense and do not deduct them from payments. to an individual. Insurance premium rates in 2018 remained at the same level and generally amount to 30% of employee benefits. In addition, there are some categories of payers for whom the insurance premium rate in 2018 was significantly reduced. In order to be able to make deductions at these reduced rates, the payer must comply with the mandatory conditions of Article 427 of the Tax Code of the Russian Federation.
Decree of the Government of the Russian Federation dated November 15, 2017 No. 1378 established the maximum base for calculating insurance premiums in 2018:
- for pension insurance - 1,021,000 rubles;
- for compulsory social insurance - 815,000 rubles.
Upon achieving these payments (separately for each employee), the payer pays contributions. If the payer is included in the preferential category, then after reaching the maximum base, contributions for the employee’s pension and social insurance are not paid. As for payments for health insurance, their tariff does not change upon reaching the maximum base.
Insurance premiums in 2018, the rates established by the Tax Code of the Russian Federation(table of general and reduced tariffs)
Pension insurance | Social insurance | Health insurance |
|
|---|---|---|---|
Policyholders who are not entitled to benefits until the maximum base for calculating premiums is reached | 2,9% | 5,1% |
|
Policyholders who are not entitled to benefits after reaching the maximum base for calculating premiums | 5,1% |
||
1. Organizations and individual entrepreneurs on the simplified tax system, for some types of activities (Article 427 of the Tax Code of the Russian Federation) 2. Pharmacies operating on UTII 3. Individual entrepreneurs on PSN, except for those engaged in trade, catering, rent 4. Non-profit and charitable organizations on the simplified tax system | |||
1. Economic companies and partnerships on the simplified tax system, introducing inventions, patents, samples. 2. Organizations and individual entrepreneurs who have entered into agreements with special economic zones for technical implementation and tourism -new de-tel-no-st | 13% | 2,9% | 5,1% |
| Accredited IT organizations | 8% | 2% | 4% |
Insurers in relation to crew members of ships registered in the Russian International Register of Ships | |||
Participation in the Skol-ko-vo project in Russia | |||
1.Participants of the free economic zone on the territory of the Republic of Crimea and Sevastopol 2. Residents of the territory of rapid socio-economic development 3. Residents of the free port of Vladivostok | 1,5% | 0,1% |
Additionally, a contribution is paid to the Social Insurance Fund for compulsory insurance against accidents at work and occupational diseases (from 0.2% to 8.5%). The deadline for transferring contributions for employees has not changed: no later than the 15th day of the month following the reporting month (clause 3 of Article 431 of the Tax Code of the Russian Federation).
New reporting on contributions
Although since 2017 all functions for monitoring the payment of contributions (except for contributions for injuries) have been transferred to the Federal Tax Service, there remains reporting that must be submitted to the funds.
IN Pension fund:
- monthly - no later than the 15th day of the month following the reporting month (previously it was until the 10th);
- once a year, personalized accounting information (SZV-Experience) - no later than March 1, 2019 for 2018.
IN Social Insurance Fund:
- updated form, deadlines are the same - no later than the 20th day of the month following the reporting quarter (on paper) and no later than the 25th day for electronic reporting(with more than 25 employees).
IN tax office for rent, which combined information that was previously included in the RSV and 4-FSS forms. A single calculation of contributions must be submitted no later than the 30th day following the reporting period (clause 7 of Article 431 of the Tax Code of the Russian Federation).
Mandatory contributions to funds in 2017 are made according to a new procedure in connection with the repeal of Law No. 212-FZ of July 24, 2009 and the entry into force of Chapter 34 of the Tax Code. What changes have occurred in the calculations? Where should accrued contributions be transferred? And in what order should you report so as not to fall into the category of unscrupulous taxpayers - all the details and examples are below.
Russian Federation budget deficit and reduction in contributions to reserve fund necessitated tax reform of social contributions. The legislation regulating legal relations between the state and taxpayers in terms of compulsory pension, medical and social insurance has been radically revised this year. Presidential Decree No. 13 of January 15, 2016 led to the adoption of 2 Laws: No. 243-FZ and No. 250-FZ. According to the development of these regulatory documents the transfer of administration of insurance premiums to the Federal Tax Service has become a reality today. From now on, taxpayers are required to fulfill their obligations for calculating and paying contributions (ESSC hereinafter) according to new requirements.
What awaits policyholders regarding social contributions? It should immediately be noted that the main provisions of 2016 have been preserved. Thus, tax rates, objects of taxation, calculation of the base, categories of taxpayers, reporting periods, payment deadlines, preferential tariffs remained at the same level. The procedure for determining contributions for injuries, including the reporting and payment details, has not changed.
Social contributions - regulations 2017:
- Transfer of insurance premiums to the Federal Tax Service - administration and control of payment and reporting of the ESSS in terms of compulsory medical insurance, compulsory medical insurance and the VNiM Social Insurance Fund have been transferred to the territorial tax authorities at the place of registration/registration of taxpayers.
- Deductions for injuries are made in the same manner, the main regulatory body is the Social Insurance Fund.
- Policyholders - categories are listed in the stat. 419 Tax Code: employers, individual entrepreneurs, self-employed people, etc.
- Non-taxable amounts – full list contains stat. 422 Tax Code: various state benefits; severance pay; annual financial assistance up to 50,000 rubles. at the birth of children, up to 4000 rubles. per employee; refundable mortgage interest; travel allowance 700/2500 rub. for domestic/foreign trips, etc.
- Additional and reduced interest rates - in general, also remained at the old level, new conditions were introduced for the start and termination of the application of tariffs.
- The maximum base for calculating the ESSS - contributions to pension fund from salary are made at the general rate until the maximum limit is reached, the approved amounts are given below. The same rule applies to social security contributions. Medical taxes are calculated according to a single tariff.
- Income in kind - the amount is determined at the level of market prices, and not contractual prices, as was previously the case.
- Reporting - contributions to the pension fund in 2017 are submitted according to a new procedure: the Pension Fund of the Russian Federation retains the function of accepting the SZV-STAZH and SZV-M forms, and the FSS - 4-FSS in terms of injuries. All other accruals are reflected in the new single calculation form, which is presented instead of the previously existing RSV-1.
- Payment of the ESSS - no contributions to the pension fund are made in 2017. Payments should be made according to the details tax authorities indicating new KBK. This rule applies to calculations from January 1, 2017, even if contributions for 2016 are repaid.
- From 2017, Federal Tax Service employees will conduct office and on-site inspections of contributions to social funds of VNiM, contributions to the compulsory medical insurance fund and verification of the completeness of payment of insurance contributions to the Pension Fund of the Russian Federation.
Contributions to funds in 2017 - table
Current rates are summarized in the table below. At the same time, the tariffs are indicated for general categories of employers, including both enterprises and entrepreneurs. Individual entrepreneurs working “for themselves” are separately identified along with self-employed individuals. The limits of the limits and the main companies eligible to use the reduced rates are also indicated.
ESSS tariffs current in 2017:
Limits for employers in 2016-2017:
The following categories of insurers have the right to make contributions to state extra-budgetary social funds at reduced rates:
- Enterprises on the simplified tax system, as well as individual entrepreneurs whose main type of work is preferential activities subject to the limit.
- Pharmaceutical and pharmacy companies, including individual entrepreneurs.
- Entrepreneurs on PSN.
- Simplified NGOs, as well as charitable foundations and companies implementing intellectual property objects.
- IT structures.
- Skolkovo participants.
- Participants in some SEZs (special economic zones).
- Residents of special territories.
A complete list of companies that have the right to calculate contributions to social funds at reduced rates is contained in Stat. 427 NK. In addition, for enterprises that received a class based on the results of the SOT (special assessment of labor conditions), additional tariff rates are established by law. The size depends on the level of danger and varies from 0% for the optimal class to 8% for the most dangerous.
To understand all the legislative changes, we will give a detailed example of calculations for contributions to social funds for 1 quarter. 2017. Before calculating, the policyholder needs to make sure which category of taxpayers he belongs to and at what rates the ESSC is calculated (general, reduced and additional). If there are excluded amounts, it is necessary to make an adjustment to the tax base, and all accruals on income are summed up and compared with the limit value. After this, contributions are calculated and standard entries are made.
An example of calculating contributions for 1 sq. 2017:
The company Voskhod LLC pays 2 employees a salary in the total amount of 70,000 rubles. per month, for the 1st quarter the amount of income is 210,000 rubles. The company applies general tariffs; reduced/additional tariffs are not used. There are no excluded amounts in this period. Contributions to the social insurance fund are:
- In the OPS - 46,200 rubles. = 210000 x 22%. Posting – D cost accounts (20, 44, 25, 26, 23) To account. 69, insurance subaccount 69.2.
- In the Social Insurance Fund – 6090 rubles. = 210,000 x 2.9%. Posting – D cost accounts (20, 44, 25, 26, 23) To account. 69, insurance subaccount 69.1.
- In compulsory medical insurance – 10,710 rubles. = 210000 x 5.1%. Posting – D cost accounts (20, 44, 25, 26, 23) To account. 69, insurance subaccount 69.3.
Payment of charges for March must be made before 15.04 to the Federal Tax Service. Contributions for the assigned professional class for injuries are transferred to the Social Insurance Fund.
Insurance contributions to the Pension Fund and the Social Insurance Fund - reporting
The jurisdiction of Pension Fund employees remains control over personalized data, including the amount of individuals’ income and insurance experience. The purpose of reporting is the subsequent assignment of pension payments to citizens. In this regard, taxpayers are required to submit 2 reports to the funds:
- SZV-M – submitted to the Pension Fund every month before the 15th.
- SZV-STAZH – is submitted to the Pension Fund every year before March 1. Additionally, the forms SZV-ISKH and SZV-KORR are valid.
- 4-FSS – submitted to the FSS every quarter until the 20th/25th when submitted “on paper”/in electronic format.
Pay attention! The information listed applies to periods starting from 2017; earlier time periods are subject to the old reporting forms.
Checks on ESSC contributions
The correctness of the calculation and payment of contributions from 2017 will be checked by the Federal Tax Service. If discrepancies are identified in favor of the state, inspectors may make additional assessments. Inconsistencies will be identified based on earnings data displayed by taxpayers in personal income tax reporting.
At the same time, the participation of FSS employees is necessary in checking hospital benefits. Employers can make a request to the pension fund about contributions, a sample here, when calculating benefit amounts. Information is required in cases where an employee does not have information on his income. Also, an individual has the right to submit an application for accrued pension contributions by personally visiting a Pension Fund office or through the government services portal.
Often, insured persons have a question: Do banks check contributions to the pension fund? Interest may be aroused when applying for loans for various purposes, including when unofficial income is indicated in the salary certificate. There is no need to worry; a financial institution cannot check contributions to the Pension Fund, since such a procedure is not provided for by law.
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