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

1. During the billing period, based on the results of each calendar month, payers calculate and pay insurance premiums based on the base for calculating insurance premiums from the beginning of the billing period to the end of the corresponding calendar month and the tariffs of insurance premiums minus the amounts of insurance premiums calculated from the beginning of the billing period to the previous calendar month. month inclusive.
2. 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.
3. The amount of insurance premiums calculated for payment for a calendar month must be paid no later than the 15th day of the next calendar month.
4. Payers are required to keep records of the amounts of accrued payments and other remunerations, the amounts of insurance premiums related to them, in relation to each individual in whose favor the payments were made.
5. The amount of insurance premiums to be transferred is calculated in rubles and kopecks.
6. The amount of insurance contributions is calculated and paid by the payers of insurance contributions specified in subparagraph 1 of paragraph 1 of Article 419 of 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 of Russia - 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

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.

The BCC in the payment document should indicate:

• 18210202140061110160 – for contributions to mandatory 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 Medical 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.”

In order to implement clause 2, part 9, art. 15 of the Federal Law of July 24, 2009 N 212-FZ "On insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund" (hereinafter referred to as Law N 212-FZ) no later than the 15th day of the calendar month following the reporting period, it is necessary to submit Form-4 FSS “Calculation of accrued and paid insurance premiums for compulsory social insurance in case of temporary disability and in connection with maternity and for compulsory social insurance against accidents at work” to the territorial body of the Social Insurance Fund of the Russian Federation and occupational diseases, as well as expenses for payment of insurance coverage" (approved by Order of the Ministry of Health and Social Development of Russia dated March 12, 2012 N 216n). All information in the form is submitted on an accrual basis from the beginning of the year in rubles and kopecks. Form-4 FSS includes two sections: the first reflects the accrual of insurance premiums and their payment for compulsory social insurance in case of temporary disability and in connection with maternity and expenses incurred; in the second - the amount of accruals and payment of contributions for insurance against industrial accidents and occupational diseases, as well as the costs of paying out insurance coverage. All organizations are required to fill out the title page, tables 1 and 3 of section. I, as well as tables 6 and 7 sections. II. Other tables if they do not contain indicators do not need to be presented.

IN table 1 provide data on accrued and paid contributions to the Social Insurance Fund of the Russian Federation, on additional accrual of contributions based on inspection reports, amounts not accepted for offset by the territorial branch of the Fund, return (offset) of amounts of overpaid (collections) insurance premiums.
According to Art. 7 of Law N 212-FZ, the object of taxation with insurance premiums is payments and other remuneration accrued by payers of insurance premiums in favor of individuals within the framework of labor relations and civil contracts, the subject of which is the performance of work (provision of services), under author's order agreements, 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. In practice, insurance premiums are charged on all types of payments in favor of the employee, with the exception of those listed in Art. 9 of Law No. 212-FZ. Their list is exhaustive and is not subject to broad interpretation.
Insurance premiums are not charged for:

• state benefits paid in accordance with the legislation of the Russian Federation, legislative acts of the constituent entities of the Russian Federation, decisions of representative bodies of local government, including unemployment benefits, as well as benefits and other types of compulsory insurance coverage for compulsory social insurance;
• all types of compensation payments established by current legislation (within the limits of the norms) and related, for example, to compensation for harm caused by injury or other damage to health; dismissal of an employee (except for compensation for unused vacation); reimbursement of expenses for professional training, retraining or advanced training;
• the amount of one-time financial assistance accrued to employees, in particular, in connection with a natural disaster or other emergency circumstance to compensate them for material damage or harm to health; in connection with a terrorist act that occurred on Russian territory; one-time assistance accrued to an employee in connection with the death of a member of his family;
• one-time financial assistance to employees (parents, adoptive parents, guardians) at the birth (adoption) of a child, paid within the first year after the birth (adoption), but no more than 50,000 rub. for each child;
• the amount of contributions paid for an employee in accordance with Federal Law No. 56-FZ of April 30, 2008 “On additional insurance contributions for the funded part of a labor pension and state support for the formation of pension savings”, in the amount of contributions paid, but no more than 12,000 rub. per year per employee, in whose favor the employer's contributions were paid;
• financial assistance provided by the employer to its employees, not exceeding 4000 rubles. per employee per billing period.

When an employee is sent on a business trip within the territory of the Russian Federation, as well as outside it, per diem, actually incurred and documented target expenses for travel to the destination and back, fees for airport services, commission fees, expenses for travel to the airport are not subject to insurance premiums. or to the station at the places of departure, destination or transfers, for baggage transportation, expenses for renting living quarters, expenses for payment for communication services, fees for issuing (receiving) and registering a service foreign passport, fees for issuing (receiving) visas, as well as expenses to exchange 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.
In practice, the question arises: is payment for airport services for providing a VIP lounge during an employee’s business trip included in the object for calculating insurance premiums? Costs for airport services for servicing in the VIP lounge are not mandatory payments collected from individuals and legal entities, since they are not named in the List of air navigation and airport charges, tariffs for servicing aircraft at airports and airspace of the Russian Federation (approved by Order Ministry of Transport of Russia dated October 2, 2000 N 110). These services are additional, related to increasing the comfort for airport passengers. Thus, compensation for the employee’s expenses for paying for services for his use of the airport’s VIP lounge does not apply to travel expenses that are not subject to insurance premiums.

The Ministry of Health and Social Development, the Social Insurance Fund and the Ministry of Labor of Russia have issued a number of clarifications regarding the specifics of calculating contributions from individual payments to employees in cash or in kind (this applies to one-time bonuses, compensation for hazardous work, compensation to employees for the cost of food, wear and tear of personal tools, etc.).

In many organizations, for example, on professional holidays, New Year, March 8 and in other cases, one-time bonuses are paid. Insurance premiums for these types of premiums are accrued, despite the fact that they may not be recognized as tax expenses.

Gifts and prizes given to employees, including in cash, are also subject to insurance premiums, since they are given to an individual who has an employment relationship with the organization on the basis of an employment contract. If gifts are formalized by a gift agreement, they are not subject to insurance premiums. The Letter of the Ministry of Health and Social Development of Russia dated August 12, 2010 N 2622-19 states that, according to Art. 572 of the Civil Code (Civil Code of the Russian Federation), a gift agreement refers to agreements the subject of which is the transfer of ownership or other proprietary rights to property. Gifts for persons with whom labor (civil) relations have not been formalized (for example, gifts for VIP clients, children of employees) are not subject to insurance premiums. Whether a gift agreement is drawn up or not does not matter in this case. When giving gifts to children (for example, for the New Year), it is recommended to issue an order for the purchase of gifts and their donation, indicating the names and surnames of the children to whom the gifts are intended, data of parent employees, and also to prepare a report on the execution of this order.

Compensation for food costs to employees is subject to insurance premiums, since it is a payment in favor of employees made on the basis of the internal provisions of the organization within the framework of labor relations.

At enterprises with hazardous working conditions, the Labor Code of the Russian Federation (LC RF) provides for the employer's obligation to provide workers with free work clothing, footwear, personal protective equipment, milk or other equivalent products according to established standards. According to Art. 221 of the Labor Code of the Russian Federation, in work with harmful and (or) dangerous working conditions, as well as in work performed in special temperature conditions or associated with pollution, workers are provided with free special clothing, special footwear and other personal protective equipment that have passed mandatory certification or declaration of conformity, as well as flushing and (or) neutralizing agents based on standard standards that are adopted in the manner determined by the Government of the Russian Federation. The employer has the right, taking into account the opinion of the elected body of the primary trade union organization or other representative body of workers and its financial and economic situation, to establish standards free issuing special clothing, special shoes and other personal protective equipment to employees, which improves the protection of workers from harmful and (or) dangerous factors present in the workplace, as well as special temperature conditions or pollution compared to standard standards.

By virtue of Art. 222 of the Labor Code of the Russian Federation, in work with hazardous working conditions, workers are given milk or other equivalent food products free of charge according to established standards. Such issuance, upon written requests from employees, may be replaced by a compensation payment in an amount equivalent to the cost of milk or other equivalent food products, if this is provided for by the collective agreement and (or) employment contract. In this case, it is necessary to be guided by Order of the Ministry of Health and Social Development of Russia dated February 16, 2009 N 45n. Insurance premiums within the limits of free provision of milk or other equivalent food products to employees engaged in work with hazardous working conditions are not charged.

The Letter of the Federal Social Insurance Fund of the Russian Federation dated November 17, 2011 N 14-03-11/08-13985 “On the payment of contributions” provides detailed explanations on specific issues that arise in practice.

For example, if, with the consent or decision of the manager, an employee uses personal property in the work of the enterprise, then on the basis of Art. 188 of the Labor Code of the Russian Federation, the employee is paid compensation for the use, wear and tear (depreciation) of tools, personal transport, equipment and other technical means and materials belonging to the employee, as well as expenses associated with their use. The amount of reimbursement of expenses is determined by agreement of the parties to the employment contract, expressed in writing. If the amount of compensation for these expenses corresponds to the economically justified costs associated with the actual use of the said property for the purposes of work, then the amount of compensation paid to an employee of the organization for the use of personal property (transport, mobile phone) is not subject to insurance contributions as for compulsory social insurance for the case of temporary disability in connection with maternity, and for compulsory social insurance against accidents at work and occupational diseases.

The Letter of the Ministry of Finance of Russia dated December 5, 2012 N 03-03-06/1/629 also confirms that according to labor legislation, if an employee uses personal transport (car) on the basis of a written agreement between him and the organization and in its interests, he may be compensated associated costs. The amount of compensation is indicated in the order of the head of the organization.

In accordance with Art. 22 “Basic rights and obligations of the employer” of the Labor Code of the Russian Federation, the employer is obliged to provide employees with equipment, tools, technical documentation and other means necessary for the performance of their labor duties. Such other means necessary for the performance of work duties, in some cases, include uniforms provided to employees of the organization. If uniforms issued for temporary use, the cost of which is listed on the organization’s balance sheet, are used exclusively at work to perform job duties and are handed over upon dismissal (in this case, ownership of the clothing remains with the organization), then its value is not subject to insurance premiums.

For employees whose permanent work is carried out on the road or has a traveling nature, as well as employees working in the field or participating in work of an expeditionary nature, the employer reimburses the following related to business trips:

• travel expenses;
• expenses for renting residential premises;
• additional expenses associated with living outside the place of permanent residence (daily allowance, field allowance);
• other expenses incurred by employees with the permission or knowledge of the employer.

The amount and procedure for reimbursement of expenses associated with business trips of employees, as well as the list of jobs, professions, positions of these employees are established by a collective or labor agreement, agreements, and local regulations. If these documents stipulate that the work of individuals in their positions is carried out in the field, then payments aimed at reimbursement by the employer of expenses associated with the special conditions for the performance of work by these individuals, on the basis of clause 2, part 1, art. 9 of Law N 212-FZ (compensation payments, within the limits adopted in accordance with the legislation of the Russian Federation) are not subject to insurance contributions. In other cases, they are subject to taxation in accordance with the established procedure.

Clause 12, Part 1, Art. 9 of Law N 212-FZ determines that tuition fees for basic and additional professional educational programs, including for vocational training and retraining of workers, are not subject to insurance contributions. The employer has the right to independently determine the need for professional training or retraining of personnel. Payment for employee training, conducted at the initiative of the employer, in order to more effectively perform his job duties, regardless of the form of such training, is not subject to insurance contributions. An enterprise can conduct professional training, retraining, and advanced training of employees not only directly in the company itself, but also in educational institutions.

In accordance with Art. 12 of the Law of the Russian Federation of July 10, 1992 N 3266-1 “On Education”, an educational institution is an institution that carries out the educational process, i.e. implements one or more educational programs and (or) provides the maintenance and education of students and pupils. The status of an educational institution is necessarily indicated in its charter. The right to conduct educational activities arises from the moment the license is issued to the educational institution.

For employees undergoing vocational training, the employer must create the necessary conditions for combining work with training, provide guarantees established by labor legislation and other regulations, a collective agreement or an employment contract. In Art. 173 of the Labor Code of the Russian Federation determines that employees who successfully study correspondence courses In educational institutions of higher professional education that have state accreditation, once per academic year the employer pays for travel to the location of the educational institution and back. This type of cost is not subject to insurance premiums.

In the Decree of the Government of the Russian Federation of December 10, 2012 N 1276 “On the maximum value of the base for calculating insurance contributions to state extra-budgetary funds from January 1, 2013.” It is stated that for payers of insurance contributions to the Social Insurance Fund in the amount of 2.9%, the base for calculating insurance contributions is an amount not exceeding 568,000 rubles. on a cumulative basis from January 1, 2013 (in 2012 it was RUB 512,000). From the income of an individual exceeding this amount, deductions are not made to the Federal Social Insurance Fund of the Russian Federation (only pension insurance contributions are calculated at a rate of 10%).

Example 1 . For 2012, an employee with a salary of 40,000 rubles. three production bonuses were awarded per month in the total amount of 50,000 rubles, financial assistance for vacation - 10,000 rubles, financial assistance in connection with the birth of a child - 60,000 rubles.

For the year, wages, including bonuses, amounted to: 530,000 rubles. (40,000 rub. x 12 + 50,000 rub.);

The taxable portion of financial assistance for vacation is 6,000 rubles. (10,000 x 4,000 rub.);

the taxable part of financial assistance in connection with the birth of a child is 10,000 rubles. (60,000 x 50,000);

the total amount of payments accrued to the employee in 2012 is equal to RUB 546,000. (530,000 + 6000 + 10,000).

Contributions to the Social Insurance Fund of the Russian Federation in the amount of 2.9% are accrued from the amount of 512,000 rubles, which is 14,848 rubles. From the excess amount of 34,000 rubles. (546,000 - 512,000) 10% was transferred to the insurance part of the pension.

As noted above, the list of income not subject to taxation with insurance premiums includes amounts of one-time financial assistance provided by the taxpayer to employees (parents, adoptive parents, guardians) at the birth (adoption) of a child, but not more than 50,000 rubles. for each child (Article 9 of Law No. 212-FZ).

IN table 2 section I “Expenses for compulsory social insurance in case of temporary disability and in connection with maternity” of the FSS Form-4, line 1 reflects the number of cases and expenses for benefits for temporary disability, of which line 2 highlights data on external part-time work. The procedure for assigning, calculating the amount and paying this benefit is determined by Federal Law No. 255-FZ of December 29, 2006 “On compulsory social insurance in case of temporary disability and in connection with maternity” (hereinafter referred to as Law No. 255-FZ).

According to Art. 14 of Law N 255-FZ, benefits for temporary disability, pregnancy and childbirth, monthly child care benefits are calculated based on the average earnings of the insured person, calculated for two calendar years preceding the year of the onset of temporary disability, maternity leave, and maternity leave. child care. Average earnings are calculated on the basis of the Regulations on the calculation of average earnings (income, cash allowance) when assigning maternity benefits and monthly child care benefits to certain categories of citizens (approved by Decree of the Government of the Russian Federation of December 29, 2009 N 1100).

The Federal Social Insurance Fund of the Russian Federation pays benefits only from the 4th day of illness; the first 3 days must be paid by the enterprise that has entered into an employment contract with the employee. Moreover, both weekends and holidays that fall during illness are subject to payment, since the benefit is calculated based on calendar days, not working days, of illness. But Art. 9 of Law N 255-FZ establishes certain calendar days for which benefits are not paid, despite the fact that the employee was sick.

Temporary disability benefits are not assigned to the insured person for the periods:

• releasing an employee from work with full or partial retention of wages or without payment in accordance with the legislation of the Russian Federation, with the exception of cases of loss of ability by the employee due to illness or injury during the period of annual paid leave (for example, leave at one’s own expense, while taking exams in educational institutions, days of blood donation);
• suspension from work without accrual of wages (the list of cases in which such suspension is possible is given in Article 76 of the Labor Code of the Russian Federation - this is the appearance of an employee at work in a state of intoxication, failure by the employee to undergo training in the field of labor protection or a mandatory medical examination in the prescribed manner, etc. .);
• detention or administrative arrest;
• conducting a forensic medical examination;
• downtime, except for the cases provided for in Part 7 of Art. 7 of Law N 255-FZ (in case of temporary disability that occurred before the downtime period and continues during the downtime period, temporary disability benefits for the downtime period are paid in the same amount as wages are maintained during this time, but not higher than the amount of benefits for temporary disability, which the insured person would receive according to the general rules). Let us remind you that downtime due to the employer’s fault is paid in the amount of at least 2/3 of the employee’s average salary. Downtime due to reasons beyond the control of the employer and employee is paid in the amount of at least 2/3 of the tariff rate, salary (official salary), calculated in proportion to downtime. Downtime caused by the employee is not paid.

As a general rule, benefits are paid for the entire duration of the employee’s illness until the end of the sick leave. An insured person recognized as a disabled person in accordance with the established procedure is paid a temporary disability benefit (except for tuberculosis) for no more than four months in a row or five months in a calendar year. If these persons fall ill with tuberculosis, temporary disability benefits are paid until the day of restoration of working capacity or until the day the disability group is revised due to tuberculosis.

According to line 3 of table 2, section. Form I-4 of the Social Insurance Fund shows the number of cases and expenses for the payment of maternity benefits, of which line 4 shows the number of cases and payments to citizens working part-time.

According to Part 3.1 of Art. 14 of Law N 255-FZ, the average daily earnings for calculating maternity benefits and monthly child care benefits are determined by dividing the amount of accrued earnings for the two calendar years preceding the year of maternity leave, child care leave, by the number of calendar days in this period, from which calendar days falling in the following periods are excluded:

• periods of temporary disability, maternity leave, parental leave;
• additional paid days off to care for a disabled child;
• the period of release of the employee from work with full or partial retention of wages in accordance with the legislation of the Russian Federation, if insurance contributions to the Social Insurance Fund were not accrued for the retained wages during this period.

Let us remind you that from January 1, 2013, when calculating maternity benefits and monthly child care benefits, the accrued earnings for the calculation period must be divided not by 730, as before, but by the number of calendar days in the two previous years, from which the periods listed above. However, when calculating the amount of temporary disability benefits, the amount of earnings must be divided by 730, since the law does not provide for excluded periods for calculating sick leave.

Example 2. In January 2013, the employee takes out maternity leave for 140 calendar days. The calculation period for calculating benefits is 2011 and 2012. During this time, she was accrued a salary for 2011 in the amount of 300,000 rubles. and for 2012 - 320,000 rubles, as well as vacation pay in the amount of 65,000 rubles. and temporary disability benefits - 17,000 rubles. (the time spent on sick leave was 13 calendar days).

When calculating average earnings, the amount of benefits (including temporary disability) paid to the employee during the billing period is not taken into account, since they are not subject to insurance contributions.

The total amount of accrued earnings is:

685,000 rub. (300,000 + 320,000 + 65,000).

Average daily earnings are calculated as follows:

685,000 rub. / (365 days + 366 days - 13 days) = 954.4 rub.

The amount of maternity benefit will be 133,565.60 rubles. (954.04 RUR x 140 days).

According to line 5 of table 2, section. I reflects the costs of paying one-time benefits to women registered with medical institutions in the early stages of pregnancy; on line 6 - expenses for benefits for the birth of a child made by the policyholder; on line 7 - expenses for the payment of monthly child care benefits, indicating the number of recipients, including on line 8 - for caring for the first child, indicating the number of recipients, on line 9 - for caring for the second child and subsequent children, indicating the number recipients in column 1.

Federal Law No. 81-FZ of May 19, 1995 “On State Benefits for Citizens with Children” establishes that benefits paid by the employer are subject to indexation in the amount and within the time frames determined by the federal law on the federal budget for the corresponding financial year and for the planned year. period based on the forecast inflation rate.

• RUB 490.79 - a one-time benefit for women who registered with medical institutions in the early stages of pregnancy (in 2012 - 465.20 rubles);
• RUB 13,087.61 - a one-time benefit at the birth of a child (or when a child is transferred to a family (in 2012 - 12,405.32 rubles);
• 2453.93 rub. and 4907.85 rubles. - the minimum monthly benefit for the period of leave to care for the first child; for the second and subsequent children until they reach the age of one and a half years (in 2012 - 2326.00 rubles and 4651.99 rubles).

The monthly child care benefit is calculated from the average earnings of the insured person, which is determined by multiplying the average daily earnings by 30.4. The benefit amount is 40% of average earnings.

Example 3 . Let's use the data from example 2. In May 2013, an employee goes on maternity leave.

The monthly child care allowance will be calculated as follows:

954.4 rub. x 30.4 x 40% = 11,601.13 rubles, where 954.04 rubles. - average daily earnings.

Line 10 of Table 2 reflects the payment for four additional days off for caring for disabled children made by the policyholder; on line 11 - expenses for social benefits for burial or reimbursement of the cost of a guaranteed list of burial services made by the insured.

According to Decree of the Government of the Russian Federation dated October 12, 2010 N 813, the indexation of the maximum amount of social benefits for funerals is carried out annually from January 1, starting in 2011, based on the projected inflation rate established by the federal law on the federal budget for the corresponding financial year and for the planning period:

IN table 3.1 section I Form-4 FSS indicates information confirming the use of a reduced tariff for the payment of insurance premiums by payers named in clause 3 of part 1 of Art. 58 of Law N 212-FZ, i.e. those who make payments and other rewards to individuals who are disabled people of groups I, II or III.

Payers include:

• public organizations of disabled people;
• organizations whose authorized capital consists entirely of contributions from public organizations of disabled people and in which the average number of disabled people is at least 50%, and the share of wages of disabled people in the wage fund is at least 25%
• institutions created to achieve educational, cultural, medical and recreational, physical culture, sports, scientific, information and other social goals, as well as to provide legal and other assistance to people with disabilities, disabled children and their parents (other legal representatives). Their only property owners are public organizations of disabled people.

Table 3.1 is filled out by payers applying a reduced rate of insurance contributions in relation to payments and other remunerations accrued in favor of individuals who are disabled people of groups I, II or III, if this rate is lower than the basic rate established for these payers.

During 2012 - 2014 for payers of insurance premiums specified in parts 1 - 3 of Art. 58 of Law N 212-FZ, the following tariffs for insurance contributions to the Federal Social Insurance Fund of the Russian Federation are applied: in 2012 - 1.9%, in 2013 - 2014. - 2.4%.

IN table 4 the calculation of the compliance of the conditions for the right to apply a reduced tariff for the payment of insurance premiums by payers - public organizations of disabled people, named in clause 3 of part 1 of Art. 58 of Law No. 212-FZ.

This table is filled out by policyholders, provided that they must be public organizations of disabled people (their regional and local branches), including those created as unions of public organizations of disabled people, among whose members disabled people and their representatives make up at least 80%.

Table 4.1 section I Form-4 FSS is intended to calculate the compliance of the conditions for the right to apply a reduced tariff for the payment of insurance premiums by payers specified in clause 3, part 1 of Art. 58 of Law N 212-FZ, which explains that reduced tariffs are applied by payers of insurance premiums who make payments and other remuneration to individuals who are disabled people of groups I, II or III, the authorized capital consists entirely of contributions from public organizations of disabled people and in which the average number of disabled people is at least 50%, and the share of wages of disabled people in the wage fund is at least 25%.

Table 4.2 represents a calculation of the compliance of the conditions for the right to apply a reduced tariff for the payment of insurance premiums by payers named in clause 6 of Part 1 of Art. 58 of Law No. 212-FZ. The table is filled out by organizations operating in the field of information technology and applying the tariff established by Part 3 of Art. 58 of Law No. 212-FZ. For payers of insurance premiums to the Federal Social Insurance Fund of the Russian Federation, the following tariffs apply: in 2012 - 2017. - 2.0%, in 2018 - 2019 - 2.9%.

Table 4.3 contains a calculation of the compliance of the conditions for the right to apply a reduced rate of insurance premiums by the payers specified in clause 8 of part 1 of art. 58 of Law No. 212-FZ. It is filled out by organizations and individual entrepreneurs who are on a simplified taxation system and whose main type of economic activity is the one provided for in the named paragraph. At the bottom of the table is a breakdown of these types of activities. For them in 2013, contributions to the Social Insurance Fund of the Russian Federation are not provided.

Table 4.4 represents a calculation of the compliance of the conditions for the right to apply a reduced rate of insurance premiums by the payers specified in clause 11, part 1, art. 58 of Law No. 212-FZ. It is filled out by payers - non-profit organizations (with the exception of state (municipal) institutions) that:

• registered in accordance with the procedure established by the legislation of the Russian Federation;
• apply a simplified taxation system;
• carry out, in accordance with the constituent documents, activities in the field of social services for the population, scientific research and development, education, healthcare, culture and art (the activities of theaters, libraries, museums and archives) and mass sports (with the exception of professional);

IN table 5 payments made from funds financed from the federal budget for the payment of social benefits to certain categories of employees exposed to radiation as a result of accidents at the Chernobyl nuclear power plant, the Mayak production association, the Semipalatinsk test site, and in special risk units are deciphered.

Section II Form-4 FSS consists of four tables:

• 6 "Base for calculating insurance premiums";
• 7 “Calculations for compulsory social insurance against accidents at work and occupational diseases”;
• 8 “Expenses for compulsory social insurance against accidents at work and occupational diseases”;
• 9 "The number of victims (insured) in connection with insured events in the reporting period."

All employees of the organization registered under an employment contract are subject to compulsory social insurance against accidents at work and occupational diseases (hereinafter referred to as contributions for insurance from NS and PP). Social insurance contributions from NS and PP are calculated according to the Rules for the accrual, accounting and expenditure of funds for the implementation of compulsory social insurance against accidents at work and occupational diseases (approved by Decree of the Government of the Russian Federation of 03/02/2000 N 184). Clause 3 of the Rules determines that insurance premiums from personal injury and personal injury are calculated on payments and other remuneration (both at the main place of work and part-time work) paid by the policyholder to the benefit of the insured within the framework of labor relations and civil contracts, if, in accordance with with a civil contract, the policyholder is obliged to pay insurance premiums to the insurer, which are included in the base for calculating insurance premiums in accordance with Art. 20.1 of the Federal Law of July 24, 1998 N 125-FZ “On compulsory social insurance against accidents at work and occupational diseases” (hereinafter referred to as Law N 125-FZ).

Article 1 of the Federal Law of December 3, 2012 N 228-FZ "On insurance tariffs for compulsory social insurance against accidents at work and occupational diseases for 2013 and for the planning period of 2014 and 2015" establishes that in 2013 and in the planned period period 2014 and 2015 NS and PZ insurance premiums are paid by the policyholder in the manner and at the rates established by Federal Law No. 179-FZ of December 22, 2005 “On insurance rates for compulsory social insurance against industrial accidents and occupational diseases for 2006.” Insurance rates for compulsory social insurance from NP and PP are calculated 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. A total of 32 insurance rates have been established (from 0.2 to 8.5%) in accordance with the types of economic activities and occupational risk classes. The more dangerous the activity, the higher the tariff. The law also preserves benefits for the payment of insurance premiums in the amount of 60% of existing tariffs for organizations of any organizational and legal forms that employ the labor of disabled people.

Payments that are not subject to contributions for insurance from NS and PZ are listed in Art. 20.2 of Law No. 125-FZ. Their list practically coincides with payments not subject to compulsory social insurance contributions specified in Art. 9 of Law No. 212-FZ. The difference is that social insurance contributions are paid based on accruals to employees, the amount of which does not exceed 568,000 rubles in 2013, and contributions for insurance from NS and PZ are paid from the entire amount of accruals.

In order to confirm the main type of activity and establish the rate of contributions for insurance from NS and PZ, organizations annually, no later than April 15, are required to submit information to the Federal Social Insurance Fund of the Russian Federation about what type of activity they were engaged in last year. To do this, they submit the following documents to the territorial branch of the FSS at the place of their registration:

• 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 the previous year (except for insurers - small businesses).

Before confirming the main activity, the organization must independently determine it. For a commercial organization, the main type of economic activity will be the one that, based on the results of the previous year, has the largest share in the total sales revenue, for a non-profit organization - the one that employed the most employees. Based on these documents, social insurance employees issue a notification of the amount of the insurance tariff, which is established from the beginning of the year in accordance with the professional risk class of the insured’s main type of activity. If the policyholder carries out its activities in several types of economic activities, distributed in equal parts in the total volume of products produced and services provided, it is subject to classification as the main type of economic activity, which has the highest class of professional risk among the types of economic activity it carries out.

Since 2013, the Classification of types of economic activities by occupational risk classes has been in effect, approved. By Order of the Ministry of Labor of Russia dated December 25, 2012 N 625n. The updated Classification has not undergone significant changes, as before; 32 classes have been identified. This Order was issued due to the fact that in 2012 the Ministry of Health and Social Development of Russia was transformed into the Ministry of Health and the Ministry of Labor of Russia, the latter was entrusted with the responsibility to approve the classification of types of economic activities according to occupational risk classes.

For settlements with compulsory insurance funds, the Instructions for the application of the Chart of Accounts for accounting financial and economic activities of organizations (approved by Order of the Ministry of Finance of Russia dated October 31, 2000 N 94n) provide score 69“Calculations for social insurance and security”, which is intended to summarize information about calculations for social insurance, pensions and compulsory medical insurance for employees of an organization. Sub-accounts have been opened for it (according to settlements with the Federal Social Insurance Fund of the Russian Federation):

• 69.1 "Calculations for social insurance";
• 69.11 “Calculations for compulsory insurance against accidents at work and occupational diseases”;
• 69.12 "Calculations for voluntary social insurance in case of temporary disability."

The amounts of insurance premiums are reflected in the credit of subaccounts opened to account 69 and the debit of the accounts on which payments in favor of the employee are accrued. These include accounts:

• 20 "Primary production";
• 23 "Auxiliary production";
• 26 "General running costs";
• 29 "Service industries and farms."

If the organization is engaged in trade, then records are kept on account 44"Sale expenses." If payments are accrued to employees who are engaged in construction, then the contributions accrued on them can be taken into account on the debit of account 08"Investments in non-current assets."

Example 4 . Wages accrued to employees of main production in the amount of 2,390,000 rubles, employees of auxiliary production - 132,000 rubles, administrative and management personnel - 540,000 rubles. (total salary is RUB 3,062,000). The organizations assigned an insurance tariff for compulsory social insurance against industrial accidents and occupational diseases in the amount of 0.4%.

Operations for calculating wages and calculating social insurance contributions in accounting are reflected by the following entries:

Debit 20 Credit 70 “Settlements with personnel for wages” - wages accrued to employees of the main production - 2,390,000 rubles;

Debit 20 Credit 69, subaccount 1 “Social insurance payments” - social insurance contributions were accrued from the wages of workers in the main production - 69,310 rubles. (RUB 2,390,000 x 2.9%);

Debit 20 Credit 69, subaccount 11 “Calculations for compulsory insurance against accidents at work and occupational diseases” - insurance premiums for NS and PP were accrued from the wages of workers in the main production - 9560 rubles. (RUB 2,390,000 x 0.4%);

Debit 20 Credit 70 - wages accrued to employees of auxiliary production - 132,000 rubles;

Debit 20 Credit 69, subaccount 1 “Social insurance payments” - social insurance contributions accrued from the wages of employees of auxiliary production - 3828 rubles. (RUB 132,000 x 2.9%);

Debit 20 Credit 69, subaccount 11 “Calculations for compulsory insurance against accidents at work and occupational diseases” - insurance premiums from NS and PP are calculated from the wages of workers in auxiliary production - 528 rubles. (RUB 132,000 x 0.4%);

Debit 20 Credit 70 - wages accrued to administrative and managerial personnel - 540,000 rubles;

Debit 20 Credit 69, subaccount 1 “Social insurance payments” - social insurance contributions accrued from the salaries of administrative and managerial personnel - 15,660 rubles. (RUB 540,000 x 2.9%);

Debit 20 Credit 69, subaccount 11 “Calculations for compulsory insurance against accidents at work and occupational diseases” - insurance premiums for personal insurance and labor protection are calculated from the salaries of administrative and managerial personnel - 2160 rubles. (RUB 540,000 x 0.4%).

Social insurance contributions are:

RUB 88,798 (69,310 + 3828 + 15,660);

Contributions for insurance from NS and PP:

RUB 12,248 (9560 + 528 + 2160);

Debit 69, subaccount 1 “Calculations for social insurance”, Credit 51 “Current accounts” - social insurance contributions are transferred - 88,798 rubles;

Debit 69, subaccount 11 “Calculations for compulsory insurance against accidents at work and occupational diseases”, Credit 51 - insurance premiums from personal injury and labor protection are transferred - 12,248 rubles.

To maintain tax records when filling out a tax return for income tax, you should be guided by paragraphs. 1 clause 1 art. 264 of the Tax Code of the Russian Federation, according to which other (indirect) expenses associated with production and sales include the amounts of taxes and fees, customs duties and fees, insurance contributions to the Pension Fund of the Russian Federation for compulsory pension insurance, to the Social Insurance Fund of the Russian Federation for compulsory social insurance in case of temporary disability and in connection with maternity, to the Federal Compulsory Medical Insurance Fund, accrued in the manner established by the legislation of the Russian Federation, with the exception of those listed in Art. 270 Tax Code of the Russian Federation.

Unlike personal income tax, payment to the Social Insurance Fund is made not from the income received by the employee, but from the organization in which he is engaged in labor activities. After the organization’s accounting department has carried out payroll calculations, it is necessary to calculate the percentage that should be transferred to the Social Insurance Fund. The complexity of this procedure is that the amount of insurance premiums depends not only on the employee’s income, but also on the percentages used to calculate contributions.

As with paying various types of taxes, contributions must be paid within the specified time frame. If this requirement is not met, the employer is subject to penalties from the FSS. In addition to making timely payments, organizations must regularly fill out reporting forms that provide information about funds paid into the fund.

Currently the Social Insurance Fund rate is 2.9%. But, in addition to the regular transfer of this amount, a Pension Fund contribution of 22% is also deducted from each employee’s income. A regular payment to the Compulsory Medical Insurance Fund is added to these contributions. The amount transferred to it should be 5.1% of the employee’s total income. When calculating all fees, it turns out that the organization is obliged to transfer 30% of the income paid to the employee.

The percentage calculated by the Social Insurance Fund must be transferred to the fund not by the employee himself, but by the organization where he works.

Depending on the situation, the amount accrued by the fund will have a specific value.

For example, in a situation where an employee is ill, the amount of payment from the fund will be based on two factors: previously made transfers to the fund from the employee’s salary, as well as the length of his work at his current job. At the same time, the amount transferred from the employee’s salary to the fund does not depend on the frequency of insurance situations. The amount of the amount subsequently paid by the fund in the event of illness and the employee going on maternity leave also does not depend.

See also the video about changes in insurance premium rates up to 2018 inclusive:

Deadlines for paying contributions to the fund

To carry out the procedure for paying contributions calculated based on employees’ salaries, a period of up to the 15th day of the month following the month being paid is allocated. Organizations are required to transfer contributions every month. Thus, depending on the size of the employee’s salary and his possible illnesses, the amount transferred to the fund may vary slightly.

The amount of monthly payment of contributions by organizations is calculated as follows. To obtain the exact amount of contributions that must be made for the past month, the amount of benefits that were accrued from the Social Insurance Fund in the current month is used. From this amount, contributions going towards insurance cases related to maternity and illness are deducted. These contributions include accruals made at the basic rate, as well as at the reduced rate. The resulting amount will be the mandatory contribution that must be paid to the company for the past month.

Example of step-by-step calculation

The calculation of the amount paid to the Social Insurance Fund occurs in several stages:

1. The amount of income paid to employees registered in the organization is calculated.
2. Funds for physical expenses are added to the resulting single amount. persons conducting temporary activities in the organization.
3. From the amount thus received, the amount of benefits previously issued by the Social Insurance Fund to the organization’s employees is subtracted.

The amount transferred by the organization to the fund, calculated from the employee’s salary for an accident, is only 0.2%. Depending on the number of days of activity of the employee, the amount of the salary, as well as the transferred amount, is subject to change. The amounts transferred monthly to the fund are subsequently added up.

What are contributions to the Social Insurance Fund used for?

All amounts transferred to the fund by the organization are intended to support the financial situation of the organization’s employees in a number of unforeseen situations. Situations in which an employee is entitled to financial assistance include:

• Temporary disability associated with employee illness. The funds paid by the fund are used to repay part of the amount spent by the employee on treatment.
• The necessary rehabilitation of an employee in a sanatorium or other institution is partially compensated by funds from the fund.
• Unemployed. For people who do not have official employment, the fund provides temporary financial support.
• Pregnancy. For this case, the fund provides a special allowance.
• Birth and subsequent care of the child. For the entire period of sick leave, the fund makes a special payment of benefits.
• Support for preschoolers. The fund constantly transfers funds to partially provide them.
• Insurance system. There are always shortcomings, and to eliminate them in the current social insurance system, the fund allocates certain amounts.

Payers of insurance premiums, in accordance with Art. 419 of the Tax Code of the Russian Federation, are legal entities - employers who pay wages to individuals, as well as Individual entrepreneurs who are obliged to pay both for themselves and for hired workers.

Insurance premiums are transferred to:

• compulsory pension insurance (OPI);
• compulsory health insurance (MHIF);
• compulsory social insurance - for temporary disability, “injuries” (FZ-125) and “maternity”.

The list of payments not subject to insurance is contained in Art. 422 of the Tax Code of the Russian Federation.

Expert opinion

Andrey Leroux

More than 15 years of experience Specialization: contract law, criminal law, general theory of law, banking law, civil procedure

Enterprises and organizations that do not enjoy the right to preferential (reduced) tariffs make payments at general tariffs (Article 426 of the Tax Code of the Russian Federation).

The total volume of insurance premiums in 2019 cannot exceed 30%, of which:

• Pension Fund – 22% on income up to the maximum base and +10% on income above the base;
• Compulsory medical insurance – 5.1% without restrictions on maximum values;
• OSS – 2.9% without upper limit restrictions.

The subjects of taxation will be citizens of the Russian Federation; foreigners who legally work on the territory of Russia, but are not highly qualified workers (HQS) and citizens of the EAEU who legally work on the territory of the Russian Federation.

Rates for foreign workers

Insurance premiums paid from the income of foreigners (but not EFES citizens), who are not HQS, legally working in the Russian Federation are:

• Mandatory pension insurance – 22% + 10% above the base;
• OSS (VNiM) 1.8;

Other fees are not paid.

For foreigners who are HQS:

• OPS – 22% + 10% above the base;
• OSS (VNiM) – 2.9%.

Other insurance premiums are not paid.

Table 1 - Insurance premiums for individual entrepreneurs “for themselves” in 2019

Reduced insurance premium rates in 2019

Category of beneficiaries	Tariffs in 2019
Companies implementing the results of intellectual activity	Pension Fund – 20% Social Insurance Fund – 2.9% Compulsory medical insurance – 5.1%
Non-profit and charitable organizations simplified	Pension Fund – 20% FSS – 0% Compulsory medical insurance – 0%
Skolkovo residents	Pension Fund – 14% FSS – 0% Compulsory medical insurance – 0%
Residents of special economic zones	Pension Fund – 6% Social Insurance Fund – 1.5% Compulsory medical insurance – 0.1%

Contributions under GPC agreements

From the income of individuals working under a GPC agreement (of a civil nature), contributions are paid only to the Pension Fund and the Federal Compulsory Compulsory Medical Insurance Fund.

In accordance with Chapter 34 of the Tax Code of the Russian Federation, contributions to the Social Insurance Fund in case of temporary disability and in connection with maternity are not accrued, and to the Social Insurance Fund for industrial accidents and occupational diseases - only if this is provided for in the GPC agreement (Paragraph 4, paragraph 1, Article 5 Law No. 125-FZ).

Payments not subject to contributions

Certain types of employee benefits are not subject to insurance premiums. For example, state benefits, compensation payments, financial assistance, tuition fees, payments in favor of foreigners, etc. (More details in Chapter 34 of the Tax Code of the Russian Federation).

Payment procedure

Payments are made monthly until the 15th of the following month. If the last day of the payment period falls on a weekend or holiday, payment is postponed to the next working day. You can pay from your current account using a payment order or at Sberbank. The tax office website also has a personal account according to the TIN, where the debt is reflected and you can print a receipt. Or you can get receipts from the tax office.

Insurance premiums are regular mandatory payments. Payment of contributions gives the right to receive sick leave and child benefits, free medical care, and financial support upon retirement.

Employers, entrepreneurs and self-employed persons are required to make contributions. If an individual entrepreneur works for himself and has employees on his staff, then he is obliged to pay contributions for himself and for his employees. Experts from the Glavbukh System have compiled a table showing who should pay insurance premiums and for what payments. Check in advance whether you are transferring all your rewards to compulsory pension, medical and social insurance >>>

What applies to insurance premiums? Contributions are divided into two groups: insurance contributions to funds and to the Federal Tax Service.

The first group includes contributions to extra-budgetary funds from workers' wages for insurance against industrial accidents and occupational diseases. Such deductions are commonly called injury contributions. They are made for the Social Security Fund. What payments are they calculated for? >>>

The second group includes contributions for pension, medical and social insurance in case of temporary disability and in connection with maternity. Amounts of insurance premiums for 2019.

Individual entrepreneurs have the right to transfer contributions monthly, quarterly or in a lump sum. The exact time frame within which the amount of insurance premiums must be transferred is determined by the entrepreneur independently. The Tax Code has established only dates after which contributions cannot be paid. The peculiarity for such insurers is that in addition to contributions for employees, they also have to pay contributions for themselves. How to count them and at what rates >>>

Insurance premium rates. There are general and reduced insurance premium rates. The general rates of insurance premiums in 2019 to the Federal Tax Service are as follows:

• 22% - for pension insurance;
• 2.9% - temporary disability insurance;
• 5.1% - health insurance.

At the same time, to calculate contributions to the Pension Fund and contributions in case of illness and maternity, legislators established maximum base values, upon reaching which the rate changes.

In the Social Insurance Fund, insurance premium rates are set annually by fund employees. They depend on the professional risk class of the employer’s activities.

Who will be allowed to pay less contributions in 2019

Officials have changed the rules by which they assign a discount on contributions for injuries. It has become easier to get it - just complete. But if the FSS discovers an error in the 4-FSS that has already been submitted, the discount may be canceled.

Entrepreneurs pay insurance premiums to the Federal Compulsory Medical Insurance Fund and the Pension Fund of the Russian Federation. The amount of deductions is fixed, but depends on the annual income of the entrepreneur.