Mandatory insurance contributions from policyholders. Insurance premiums. Copies of personalized reporting to employees

For most organizations and individual entrepreneurs, social insurance is a mandatory element of doing business. One of the state extra-budgetary funds with which interaction should be carried out is the FFOMS (Federal Compulsory Health Insurance Fund).

The legislative framework

Until the end of 2016, social insurance issues were regulated by Federal Law No. 212, which was replaced by Chapter 34 of the Tax Code of the Russian Federation, which describes following points:

• Article 419 defines payers;
• Article 420 specifies the objects of taxation;
• Article 421 defines the basis for assessment;
• Article 423 talks about reporting periods;
• Article 425 defines tariffs.

In addition, the Tax Code of the Russian Federation reflects other information, for example, the calculation procedure and other organizational issues.

Who should pay

According to Article 419 of the Tax Code, persons who make payments to individuals and those who do not carry out such transactions must pay insurance premiums. Thus, organizations, individual entrepreneurs, as well as individuals can be considered as those who are obliged to pay.

In addition, according to the Tax Code of the Russian Federation, payers are persons engaged in private activities (notaries, medical practitioners, appraisers, etc.).

Often the payer can be equated to several of the categories described above. In such cases, insurance payments must be transferred, taking into account each of the grounds. Some payers have preferential conditions for social payments. Thus, organizations located in , charitable organizations and other enterprises can make contributions at reduced rates or be completely exempt from payments.

What is considered the object of taxation and the calculation base

Like the no longer valid No. 212-FZ, Chapter 34 recognizes any payments intended for individuals as subject to insurance premiums. Rewards can be received on the basis of employment contracts or civil law relationships.

In addition, what is subject to contributions includes remuneration arising from copyright contracts, alienation of works of art or science.

The object of taxation for persons who do not make any payments to other persons is the minimum wage and, in certain cases, the income of the enterprise. It is also worth noting that according to the Tax Code cannot be recognized as an object of taxation:

• remuneration from the transfer of ownership;
• payments in favor of foreigners;
• voluntary payments as part of donations;
• payments under contracts concluded with FIFA (as part of the 2018 FIFA World Cup).

The basis for calculating contributions is the amount of payments for a certain period of time for each insured person. Accordingly, for entrepreneurs who do not make payments, the base will be determined according to the minimum wage.

Tariffs 2018

Social payment tariffs did not change in 2018 and for the Federal Compulsory Medical Insurance Fund remained at 5.1%. As for preferential tariffs, in some cases the requirements have become more detailed.

Due to changes in the field of social contributions, the payment procedure has also changed. Because contributions must now be transferred to the Federal Tax Service, the budget classification code has changed.

For each type of social contribution there is its own BCC. To transfer to the Federal Compulsory Medical Insurance Fund, you should use the KBK 182 1 02 02103 08 1013 160 .

Let's look at how insurance premiums to the Federal Compulsory Medical Insurance Fund are calculated. Let's take an individual employee of an organization as an example. Let’s say that for the month of March his salary was 25,000 rubles, of which 20,000 was his salary, and the remaining 5,000 was sick pay. The amount that must be transferred to the FFOMS for a given employee in the current month is determined as follows:

(25,000 - 5000) * 5.1% / 100% = 1020 rubles

As you can see, the salary from which social benefits are calculated was reduced by the amount of sick leave, because payments of this nature cannot be included in the accrual base.

As another example, let’s take an individual entrepreneur who does not have hired workers, but is also required to make contributions to the Federal Compulsory Medical Insurance Fund. For example, the appraiser received income for the year in the amount of 2 million rubles. The amount that he is obliged to transfer to health insurance will be calculated as:

11,163 * 12 * 5.1% / 100% = 6832 rubles, where

11,163 is the minimum wage, 12 is the number of months in a year, 5.1% is the current tariff.

As you can see, contributions to the Federal Compulsory Medical Insurance Fund do not depend on the level of income and are determined on the basis of the minimum wage.

The last example will allow us to consider how social payments at preferential rates are calculated. Thus, an enterprise engaged in scientific research and being a resident of the Skolkovo project will be required to make social payments in the following amount:

30,000 * 0.1% / 100% = 30 rubles, where

30,000 is the salary of a research assistant.

Contributions for employees must be made monthly, while when making contributions for themselves, individual entrepreneurs can make payments once a year. However, under some taxation schemes it is more profitable to make contributions in parts throughout the year, because this helps to reduce accrued taxes.

In order to fulfill your social insurance obligation, it is enough to fill out a receipt and visit the nearest bank branch. Unlike pension contributions, where you can fill out a receipt using an online service, a receipt for payment to the FFOMS must be filled out yourself. To do this, you need to know the details of the recipient and payer.

When paying insurance premiums from your current account, you must fill out the form correctly. For this you will need KBK, Federal Tax Service details. In addition, it is necessary to correctly indicate, for example, “insurance contributions to the Federal Compulsory Medical Insurance Fund” or “insurance contributions to the Pension Fund in a fixed amount.”

The procedure for settlements in relation to insurance premiums, including the timing of transfers, is regulated by Article 431 of the Tax Code of the Russian Federation. Insurance premiums must be paid no later than the 15th. If the end of the term falls on a weekend or holiday, the last working day will be considered the next working day. So, for March and June 2019 it will be necessary to transfer contributions no later than April 15 and July respectively.

Entrepreneurs who do not have workers must transfer insurance premiums for themselves no later than the end of the year. If the annual income exceeds the amount of 300,000 rubles, a percentage of the amount exceeding this limit must be added to the payment and deductions must be made no later than the beginning of April. This rule is valid for pension contributions, while for payments to the Federal Compulsory Medical Insurance Fund the value remains unchanged at any level of income.

For violation of payment deadlines, organizations and entrepreneurs face fines of up to 20% according to Article 122 of the Tax Code. If the payer deliberately does not make contributions to the Federal Compulsory Medical Insurance Fund or violates the calculation rules, he may face a fine up to 40% from the unpaid amount.

In addition, there are sanctions against payers who do not provide information about deductions on time. This violation may result in a penalty of 500 or 1,000 rubles for each employee, depending on how the reporting was submitted, on paper or as an electronic document.

Calculation and payment of contributions, reporting - in this video.

Hello! In this article we will talk about the calculation of tax contributions for temporary disability.

Today you will learn:

1. What is meant by insurance premiums;
2. Who must pay taxes and on what amount are tax payments calculated;
3. How are tax deductions made?
4. What is the procedure for working with social insurance authorities;
5. Is it necessary to charge taxes on sick leave benefits?

Insurance premiums are general concepts. Who should pay insurance premiums

Every accountant involved in payroll must know all tax laws.

Payroll taxes include insurance contributions:

1. Social insurance authorities against industrial accidents and occupational diseases;
2. Taxpayers: pension and medical contributions, as well as social insurance for illness and maternity.

Before transferring funds to the authorities, it is important for the accountant to correctly calculate the contributions.
Tax payments are made to provide the employee with benefits in the future, for example, a pension or benefits for illness, maternity and in cases of injury.

All legal entities and individuals, as well as individual entrepreneurs who have employees under their command and pay wages to them, must pay taxes. Also, insurance taxes must be paid by individuals who do not use the services of hired labor, but pay for themselves, these are lawyers.

In the case when an individual entrepreneur himself receives income and has a staff, he is obliged to pay taxes on two grounds, that is, for himself and for his employees.

The basis for calculating insurance premiums is the tax base. This is actually the accrued income of the employee for the work he performed, which includes payments established by.

These include:

1. Actual payment for the performance of labor duties, salaries, pay for night time, overtime, as well as work on holidays and weekends;
2. Bonus and additional payments by order of the manager, based on the results of time periods: month, quarter, year;
3. Vacation pay, severance pay in case of staff reduction, final payment of the employee upon dismissal.

In addition to the taxable salary fund, there are payments to which insurance contributions do not apply, be it pensions, medical contributions or contributions for injuries and in connection with illnesses and maternity.

Let's list them:

• Payment for sick periods;
• Payment of maternity leave and payments to the employee upon the onset of childbirth;
• Benefits for caring for an infant until one and a half years old;
• Material aid;
• Payment in kind;
• Compensation for moral and material damage;
• Travel expenses.

To calculate social security taxes, it is important to correctly determine the tax base. To calculate it, wages are taken from the beginning of the year and summed up, adding each month until the end of the year. Calculated for each employee.

Tax base, what is it? Basic insurance premium rates

When calculating the base for calculating tax contributions, you need to take into account the established limits of the taxable base, which are indexed every year by the Russian Government bodies.

For example, for the Social Insurance Fund in 2019, such a limit will be 865 thousand rubles, that is, if an employee received income in an amount exceeding this figure, then the difference between income and the limit will be exempt from taxation.

For health insurance and personal injury tax contributions, this limit does not apply; rates and contributions remain the same.

To get the correct tax amount, you need to multiply the taxable earnings fund by the appropriate tariff corresponding to a certain tax.

For some legal entities, other percentages of social security contributions are provided: agricultural producers who work according to pay 1.9% of the base; IT companies engaged in implementation developments – 2%.

Many workers are sick or receive maternity leave or child care benefits at some point. This amount of expenses may reduce the amount of tax payable to the tax authorities. But if the amount of expenses exceeds the tax contribution, then social insurance specialists must reimburse it to the company. The excess of insurance costs over premiums can be offset against future payments.

Taxes on injuries are set differently for each organization, some have discounts, while others increase the percentage of contributions. The basic tariff is 0.2% of the accrued fund.

How are insurance premiums transferred?

To transfer insurance premiums you must:

1. Calculate the contribution amount according to the rules;
2. Make a payment slip in which you correctly indicate all the details of the organization being transferred (current account, KBK, BIC of the bank and its name, OKTMO), correctly indicate the subject of payment, payment period;
3. Send a payment electronically using special software products; for budget organizations, the payment is sent through the treasury, for individual entrepreneurs through Sberbank online;
4. Use bank or treasury statements to monitor the correctness of funds being credited.

The transfer of contributions must be made no later than the 15th day following the month of accrual and no later than December 31 if the payer pays contributions for himself.

In case of untimely payment of funds to the Social Insurance Fund, employers are subject to penalties from 100 rubles to 30% of the amount payable.

To verify the accuracy of the accrual and transfer of contributions, quarterly reports are submitted to the Federal Tax Service.

Insurance premiums from sick leave

Temporary disability refers to the period of absence of an employee from his workplace due to injury, illness, or due to pregnancy and childbirth. Every accountant involved in payroll and tax payments should know whether sick leave is subject to insurance contributions?

Financial assistance for temporary disability is not subject to mandatory insurance contributions. Moreover, the part of the benefit paid at the expense of the employer and the rest paid by the fund are not taxed.

All benefits reimbursed by the social insurance fund are not subject to contributions.

If an employee has received sick leave for illness, injury or caring for a sick family member, he submits it to the accounting department at his place of work. The accountant calculates it.

According to Federal Law 212 of September 29, 2009, a one-time maternity benefit, maternity leave in the amount of 140 or 194, 156 days, leave to raise children, are not subject to the accrual and withholding of personal income tax and other insurance contributions, including contributions for injuries.

Many fairly wealthy directors pay additional sick leave benefits to their employees so that it is commensurate with their wages. This is the so-called sick leave supplement up to 100% of the average salary. Accordingly, this additional payment is not a state payment and is subject to assessment of contributions.

From the listed facts and based on the laws of the Russian Federation 212, 125 and 255, as well as according to the tax code, it can be argued that insurance premiums for temporary disability benefits are not calculated.

The procedure for settlements with the Social Insurance Fund

When an injury or illness occurs, an employee must go to a medical facility. It, in turn, confirms the fact that the employee is absent from the workplace and issues the patient a certificate of incapacity for work.

Within six months after the end of the sick leave period, the employee must submit the document to the organization for processing. The accountant accrues benefits according to this document. This benefit must be paid within ten days from the date of contacting the accounting department.

An application for reimbursement of expenses for sick leave is submitted to the Insurance Fund along with attachments: a certificate of calculation and an explanation of expenses. Interim reporting 4-FSS is not compiled. After funds are received from the Social Insurance Fund for reimbursement of expenses, they are reflected in the quarterly report under the line “Expenses reimbursed by the Social Insurance Fund.”

Specialists review the correctness of accrual of all benefits and reimburse funds to the organization’s current accounts. Then they report to the tax office about the offset expenses in order for the tax authorities to check the submitted 4-FSS report.

The employer pays the amount of the benefit to the recovered person in the next salary payment.

During tax audits by FSS employees, specialists may not take into account part of the organization’s expenses in case of temporary disability and in connection with childbirth and postpartum care for the baby in the following cases:

1. If the sick leave is filled out incorrectly by the medical institution;
2. If it was accrued incorrectly;
3. If there are no documents confirming the fact of illness.

In such cases, auditors draw up an act of refusal to reimburse social insurance funds. The organization must reimburse the excess amounts of benefits transferred. Incorrect benefit amounts in such cases are subject to taxes and must be paid along with penalties determined by the auditor.

Conclusion

Existing laws and codes, according to which wages and temporary disability benefits are calculated, regulate the correctness of calculation and payment. According to them, taxation of these benefits is a gross violation.

The only tax that can be calculated and withheld from benefits is personal income tax, which does not apply to maternity and childbirth benefits.

According to the legislation of the Russian Federation, employers obliged every month pay insurance premiums for compulsory pension insurance for their employees. The payment of insurance contributions to the Pension Fund by the employer guarantees citizens who are officially employed and receive the so-called "white" salary, payment. In addition, contributions to compulsory pension insurance now finance pension payments to current pensioners.

The procedure for transferring funds to the Pension Fund

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

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

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

Deadline for payment of pension contributions

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

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

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

The settlement period for contributions to compulsory pension (social, medical) insurance is a calendar year. It consists of reporting periods - the first quarter, half a year, nine months, a year. are determined by the cumulative total from the beginning of the year (Parts 1 and 2 of Article 10, Part 3 of Article 15 of Law No. 212-FZ).

Monthly amounts are calculated throughout the year insurance premiums, payable:

- to the Pension Fund of the Russian Federation(separately for the insurance and funded parts of the labor pension);

- to the Social Insurance Fund of the Russian Federation(for compulsory social insurance for temporary disability and in connection with maternity);

- to the Federal Compulsory Medical Insurance Fund;

- to the territorial compulsory health insurance fund.

Before calculating the total amount of monthly payments to each extra-budgetary fund for the organization as a whole, determine the amount of insurance contributions for each employee (Parts 3 and 4 of Article 8, Part 6 of Article 15 of Law N 212-FZ). Determine contribution rates for each employee in accordance with Art. 12 of Law N 212-FZ and Art. 22 of Law No. 167-FZ (regarding payment of pension contributions).

To calculate payments for each employee, you should multiply the amount of benefits accrued to the employee from the beginning of the year to the end of the current month by the corresponding contribution rate. Non-budgetary funds recommend keeping records of payments and accrued insurance premiums for each employee on individual cards. The recommended form of the card is given in the Letter of the Pension Fund of the Russian Federation dated January 26, 2010 N AD-30-24/691 and the FSS of the Russian Federation dated January 14, 2010 N 02-03-08/08-56P.

The payment amounts for each employee (by extra-budgetary funds) must be added up. The result will be the total amount of insurance premiums accrued from the beginning of the year to the end of the current month for the organization as a whole. In this case, the payment of insurance premiums for the current month is calculated as follows: payment of insurance premiums accrued from the beginning of the year to the current month inclusive, minus payment of insurance premiums accrued from the beginning of the year to the previous month inclusive (Part 3 of Article 15 of Law No. 212-FZ and clause 4 of the Procedure approved by Order of the Ministry of Health and Social Development of Russia dated November 18, 2009 N 908n).

The amount of the monthly payment to the Federal Social Insurance Fund of the Russian Federation reduce for the amount of expenses for compulsory social insurance incurred by the organization (Part 2 of Article 15 of Law No. 212-FZ). Such expenses include:

Sickness benefit (except for benefits related to an accident at work or occupational disease);

Maternity benefits;

One-time benefit for women registered in medical institutions in the early stages of pregnancy;

One-time benefit for the birth of a child;

Monthly benefit for the period of parental leave until the child reaches the age of 1.5 years;

Social benefit for funeral.

The listed types of insurance coverage are financed from the funds of the Federal Social Insurance Fund of the Russian Federation, taking into account the provisions of Art. 3 of the Federal Law of December 29, 2006 N 255-FZ.

If amount of expenses for social insurance exceeded the amount of insurance premiums accrued to the Federal Social Insurance Fund of the Russian Federation, an organization can:

Apply for the allocation of funds necessary to pay sick leave benefits, benefits related to the birth of a child, and funeral benefits to the territorial branch of the Federal Social Insurance Fund of the Russian Federation at the place of your registration (Part 2 of Article 4.6 of Law No. 255-FZ);

Set off the excess against upcoming payments of contributions to the Social Insurance Fund of the Russian Federation (Letter of the Social Insurance Fund of the Russian Federation dated June 21, 2010 N 02-03-13/08-4917). At the same time, in oral explanations, specialists from the Ministry of Health and Social Development of Russia recommend that such a decision be previously agreed upon with the territorial branch of the Federal Social Insurance Fund of the Russian Federation at the place of registration.

The date of inclusion of payments in the calculation base for insurance premiums is the day of accrual of remuneration in favor of the employee (clause 1 of Article 11 of Law No. 212-FZ). The date of payment of social benefits is determined in the same manner. Therefore, in each month, contributions credited to the Social Insurance Fund of the Russian Federation are reduced by the amount of benefits accrued in the same month. The date of actual payment of benefits does not matter in this case.

Example . In January 2011, the organization accrued in favor of its employees:

Salary - 400,000 rubles;

Sick leave benefit - 8,000 rubles;

Maternity benefit - 23,500 rubles.

The accountant calculated insurance premiums for January 2011 in the amount of 136,000 rubles. (RUB 400,000 x 34%), incl. contributions to the Social Insurance Fund of the Russian Federation - 11,600 rubles. (RUB 400,000 x 2.9%). At the same time, the organization’s expenses incurred in January 2011 for state social insurance amounted to 31,500 rubles. (8000 + 23,500), which is more than the contributions to the Federal Social Insurance Fund of the Russian Federation accrued for the same month. The organization decided to compensate for its expenses by reducing upcoming payments. As a result, in January 2011 the organization did not transfer anything to the FSS of the Russian Federation. Part of the expenses not covered by insurance premiums in the amount of 19,900 rubles. (31,500 - 11,600) the organization’s accountant took into account when calculating contributions to the Social Insurance Fund of the Russian Federation for February 2011.

Insurance premiums must be paid at the location of the separate unit, if it:

Has a separate balance;

Has a current (personal) account;

Accrues payments and other remuneration in favor of individuals.

If at least one of the conditions is not met, insurance premiums for a separate division are transferred to the location of the organization's head office.

The amounts of insurance premiums paid by the organization at the location of the separate unit are determined based on the amount of payments accrued to the employee by this separate unit. At the place of registration of the head office of the organization, insurance premiums are paid minus contributions for a separate division. If an organization has separate divisions outside of Russia, insurance premiums must be paid at the location of the organization’s head office. Thus, if an employee simultaneously works in the main and separate (allocated to a separate balance sheet) divisions, insurance premiums from his payments are calculated and paid separately:

From income received at the head office of the organization - at the location of the head office;

From income received in a separate division - at the location of the separate division (Parts 11 - 14 of Article 15 of Law No. 212-FZ).

In practice, the question arises of how to calculate contributions to compulsory pension (social, medical) insurance from the cost of services provided to employees as part of a social package (for example, from the cost of visiting a gym, swimming pool, fitness center), if the services are provided at the expense of organizations. In general, the object of taxation of contributions for compulsory pension (social, medical) insurance are employee benefits paid both in cash and in kind (Part 1, Article 7 of Law No. 212-FZ).

If, as part of the social package, the organization provides any services to employees, each of them receives remuneration in kind. Insurance premiums must be calculated from such rewards. The calculation base for calculating insurance premiums is determined individually (Parts 3 and 4 of Article 8 of Law No. 212-FZ). Therefore, in order to correctly calculate the amount of insurance premiums, the organization must determine the cost of services provided to each specific employee. To do this, you need to ensure individual accounting of all payments and rewards, incl. received by employees impersonally, in kind (Part 6, Article 15 of Law No. 212-FZ).

The procedure for organizing individual accounting of payments and remuneration is not established by law. Therefore, the organization has the right to develop it independently. There may be several options. For example, you can determine the cost of services provided to each employee based on the total cost of renting a gym (swimming pool) and the number of employees visiting it. In this case, the number of employees must be documented, for example, by drawing up a list of visits, which should be familiarized with them under signature. In a similar manner, the Russian Ministry of Finance recommended that when calculating personal income tax, each employee’s income received in the form of free meals should be applied (Letter dated June 19, 2007 N 03-11-04/2/167).

You can also organize a record of visits to the gym (swimming pool) using coupons. To do this, you should appoint a person in charge who will issue coupons for a certain time to each employee against his signature in a special statement. The cost of services provided using a coupon can be determined based on the total cost of rent and the total time of visits to the gym (swimming pool). Subsequently, the statements are transferred to the accounting department, and at the end of each month the cost of the services provided is included in the employee’s total income.

Once the base for calculating insurance premiums for each employee has been determined, you need to calculate monthly payments for insurance premiums to each extra-budgetary fund.

Example . LLC "Life" organizes visits to the gym for its employees in their free time. The organization keeps records of actual visits to the gym by each employee. The collective agreement states that the services of the gym are provided free of charge, and the amount of income received by each employee is determined monthly by calculation based on the total cost of renting the gym and the number of visits to it by each employee. Life LLC employs 10 people. According to records of visits to the gym in February 2011, all employees of the organization, except for the head N.K. Goncharova, used the services of the gym eight times. N.K. Goncharov visited the gym only six times. The total cost of renting a gym for February was 23,400 rubles. During the month, employees were provided with 78 visits (8 visits x 9 people + 6 visits x 1 person). The average cost of each visit is 300 rubles. (RUB 23,400: 78 visits).

In February 2011, payments to each employee since the beginning of the year did not exceed RUB 415,000. Therefore, the accountant calculated insurance premiums for all employees at a total rate of 34%. At the same time, the total amount of insurance premiums from the cost of the gym services provided by N.K. Goncharov, amounted to: 300 rubles. x 6 visits x 34% = 612 rub.

The total amount of insurance contributions from the cost of gym services provided to each of the remaining nine employees is equal to: 300 rubles. x 8 visits x 34% = 816 rub.

The calculation period for contributions to compulsory pension (social, medical) insurance is a calendar year (Part 1, Article 10 of Law No. 212-FZ). The employer determines the basis for calculating insurance premiums independently for each employee on an accrual basis from the beginning of the year. In this case, insurance premiums must be accrued until payments to the employee on an accrual basis from the beginning of the year do not exceed the established limit (in 2010 - 415,000 rubles). Payments exceeding this amount are not subject to insurance premiums.

The legislation does not establish a relationship between the maximum amount of payments subject to insurance contributions and the number of contracts (labor or civil law) on the basis of which during the billing period the same employer (customer) accrued these payments to the employee. Thus, a break in work associated with the dismissal of an employee, as well as the number of employment or civil law contracts concluded with him during the year, do not affect the procedure for calculating insurance premiums. Therefore, if before dismissal the amount of payments accrued to an employee exceeded the limit, after rehiring in the same year in the same organization, insurance premiums for payments to this employee do not need to be accrued.

IN 2011 When calculating contributions to compulsory pension (social, medical) insurance, it is necessary to take into account that organizations that apply the general taxation system, simplified tax system or UTII use the following insurance premium rates:

To the Pension Fund of the Russian Federation - 26%;

To the Social Insurance Fund of the Russian Federation - 2.9%;

To the Federal Compulsory Health Insurance Fund: from January 1, 2011 - 3.1, from January 1, 2012 - 5.1%;

To territorial compulsory health insurance funds: from January 1, 2011 - 2.0, from January 1, 2012 - 0.0%.

For agricultural producers who meet the criteria specified in Art. 346.2 of the Tax Code of the Russian Federation, organizations and individual entrepreneurs applying the unified agricultural tax, and payers of insurance premiums making payments and other benefits to individuals who are disabled people of groups I, II or III, in 2011, reduced insurance premium rates are applied (Table 1) .

Table 1

Insurance premium rates for agricultural producers, %

And for organizations and individual entrepreneurs that have the status of resident of a technology-innovative special economic zone and make payments to individuals working on its territory, as well as organizations operating in the field of information technology, developing and implementing computer programs, databases on tangible media or in electronic form via communication channels, regardless of the type of contract and (or) providing services (performing work) for the development, adaptation, modification of computer programs, databases (software and information products of computer technology), installation, testing and maintenance of programs for Computers, databases, and in 2011, reduced insurance premium rates are applied (Table 2).

table 2

Insurance premium rates for SEZ residents, %

Insurance premiums are regular mandatory payments. Payment of contributions entitles you 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 according to 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.

Articles on the topic “Insurance premiums - 2019: tariffs, rates, sizes”:

In 2020, at the end of the year, organizations and entrepreneurs submit to the Pension Fund a report on their pension experience in the form SZV-STAZH. True, sometimes you have to report throughout the year. For example, if an employee retires. In the article you will find out what the deadlines for passing the SZV-STAZH are in 2020. 98054