Contributions to the compulsory health insurance fund. Who should pay

Social insurance is a mandatory element of activity in numerous enterprises. The likelihood of accidents at work and beyond requires a guarantee that if the employee becomes unable to work, he will receive a payment on which he can live. Every year this legislation is re-evaluated and revised, but the essence remains the same. Let's look at the changes that have occurred with insurance payments this year, and what to expect in the next period.

In 2017, there will be several significant changes in terms of insurance premiums, the main thing being the transfer of the rights of extra-budgetary funds to the tax authorities. It is no secret that the rates on contributions to the Federal Compulsory Medical Insurance Fund act as second payments after taxes within the scope of importance, and therefore represent an amount that is required to be paid. Amendments have already been made to the regulatory framework of legislation, so from 01/01/17 Federal Law No. 212 will come into legal force.

Parameters that will remain the same

• Reporting periodic intervals and settlement times;
• persons obligated to make payment (individual entrepreneurs, notary and lawyer professionals, other specialists in private practice);
• objects of payments and size indicators of payment within the framework of reduced tariffs;
• basis for calculating contributions.

Contributions to the FFOMS in 2017 involve several changes in the framework of submitting reports and payments.

• Reporting documentation, since it will be sent to the address of tax authorities;
• the timing within which reporting payments will be provided;
• criteria for compliance with the list of requirements and the use of reduced rates.

In general, there will be virtually no progress in organizational terms, but there will be changes in rates.

Indicators of rates for insurance payments 2017: table

Insurance premiums in 2017 are shown below: table.

From the data presented, you can make sure that no changes are envisaged in the framework of payments made by persons next year, and in order to calculate the indicators of contributions to compulsory pension insurance, a new establishment of maximum values ​​will be required. If they are reached, rate changes will occur.

Rates 2017 within the framework of reduced tariffs: table

Compared to the 2016 period, there were also no changes, but the conditions that are presented to the payer, within the framework of which he will receive the right to use reduced tariffs, have changed.

Thus, the FFOMS, how many percent in 2017, depends on the type of activity of an individual entrepreneur or an entire organization, as well as on how actively it takes part in government and charitable financing. Also, based on the table data provided, you can easily determine who does not pay contributions to the FFOMS.

Size indicators of insurance premiums for individual entrepreneurs 2017

The procedure in which “entrepreneurial” payments are calculated has remained virtually unchanged. Contributions to the Pension Fund and the Federal Compulsory Medical Insurance Fund are actually determined by the minimum wage, which is set at the initial stage of the year. If annual revenue exceeds 300,000 rubles, in addition to fixed income, the entrepreneur will need to pay an additional amount of 1% to the Pension Fund.

In the first case, when the payment is 4,590 rubles, compulsory medical insurance contributions are calculated as follows: take the value of 7,500 rubles (minimum wage) and multiply by the number of months. in the reporting period (12) and at a % rate of 5.1%. The calculation algorithm is carried out in a similar way for other cases.

Consideration of premium rates for accident insurance

An important role is also played by what the 2017 FFOMS rate will be for social needs for injuries and other accidents. There is a certain table indicating that for entrepreneurs and organizations, rates for occupational injuries will remain unchanged. According to the law, commercial entities have an obligation to annually prove the correctness of the rate; a package of documentation must be submitted to the Social Insurance Fund before April 15. In 2017, this day is Saturday, but the current rule for rescheduling will simplify the procedure, so you must try to confirm the “cost of injuries” before the 17th. Contributions to compulsory health insurance in the Federal Compulsory Medical Insurance Fund are determined by law and are based on the class of professional risk.

From January 1 of this year, government adjustments will come into force, on the basis of which objects are classified into one category or another. There are 32 classes, the highest of which has a tariff of 8.5 units, and for the first class this value is only 0.2 units. In general, the higher the class number, the higher the rate for personal injury premiums. If the company has not confirmed the type and type of its activity, then the regulatory authority automatically assigns the highest risk class at the time of entry into the register of legal entities and individual entrepreneurs.

All changes contributed to the consolidation of already established practices; the only difference is that now many actions take place officially. Contributions to the compulsory health insurance fund are calculated according to the general scheme, although previously many conflict situations arose on this issue, and the matter could come to trial. Basically, the activities of companies were maintained, since there was no need to initially place companies in such a strict framework.

Thus, the well-being of the company and employees depends on how competently and correctly the contributions are calculated and paid. Compliance with legal norms and accounting of tables guarantees competent calculations and the absence of problems with debts and fines.

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All companies under various tax regimes are required to pay wages to their employees. From this amount they must contribute to the Social Insurance Fund, the Compulsory Medical Insurance Fund and the Pension Fund. This obligation is specified in the Tax Code of the Russian Federation.

Reporting and responsibility for insurance premiums

For failure to comply with the requirements for payment and reporting to these funds, the organization is held accountable. Most often, a fine is imposed in the amount of a certain amount specified in the Tax Code of the Russian Federation. With rare exceptions, the CEO receives a subpoena.

Also, for each insurance premium, as stated earlier, a report of a certain form is submitted. To the Pension Fund of the Russian Federation, the Compulsory Medical Insurance Fund, one form is submitted once a quarter - RSV-1 Pension Fund, to the Social Insurance Fund - 4-FSS. This article will talk in detail about contributions to the Compulsory Medical Insurance Fund.

What is the Compulsory Medical Insurance Fund

This All citizens officially hired are registered in this fund from the first day of their employment. This procedure is mandatory, since the fund provides payment of benefits for temporary disability, regardless of the disease and its duration. Each subject has its own MHIF department, which is responsible for the completeness and timeliness of payments for each employee, as well as for the payment of temporary disability benefits. The MHIF is a government organization. It reports directly to the government and has the power to impose fines on other organizations for failure to fulfill obligations.

Insurance premiums

Contributions to the Compulsory Medical Insurance Fund are paid by any organization that has at least one legally employed employee. Due to the fact that the newly created organization must include a director of the company, it also submits reports on insurance premiums. However, there is a situation where a newly created organization is not yet engaged in any type of activity, does not receive income and does not pay wages to anyone, although it has a general director. What to do in such a situation?

The Labor Code of the Russian Federation provides guarantees for every person working under an employment contract to receive wages. There are no exceptions to this rule. But in this case, if the general director is the founder of the company, we can refer to the fact that at this stage of its development the organization does not yet produce products, does not provide services, and therefore does not receive profit from which it could pay wages, and also the fact that the amount of profit is quite small and is used to develop the business and pay off the company’s expenses. In this case, it is possible to slightly delay the payment of wages and the transfer of insurance contributions to the funds, but reporting still must be provided, albeit zero.

Calculation of the amount of contributions

Contributions to the Compulsory Medical Insurance Fund are payments in the amount of 5.1% of the amount of wages and bonuses paid to each employee. This amount is paid from the organization’s current account, reducing its income. However, at the same time, the amount of insurance premiums can be reduced by income tax, tax on the simplified tax system or tax on UTII, but not more than 50%. The contribution amounts are paid every month on the day of payment of salaries to employees according to a certain BCC to the budget. Contributions to the Compulsory Medical Insurance Fund are a guarantee to each employee that in case of illness he will definitely receive the first three days of illness are paid at the expense of the employer, and the next period - at the expense of the budget. In case of overpayment of contributions, the excess transferred funds can be returned or offset against future payments.

The article will help you learn how to correctly make a single calculation for insurance premiums to the tax office starting from 2017. Where to report, when to pay premiums for the insurance year. Contributions for “injuries”, as before, are paid to the Social Insurance Fund of the Russian Federation. there will be a new one too.

Unified social insurance tax - ESSS- provisions regarding the collection of contributions are given in the new Tax Code “Insurance Contributions”. Base for calculating insurance premiums; fee payers; object of taxation; billing and reporting periods will remain unchanged.

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Types of mandatory tax insurance contributions to funds

There are three types of insurance premiums.

1 - pension contributions(contributions to compulsory pension insurance).

2 - contributions to compulsory social insurance(only “motherhood” and disability).

3 - medical insurance premiums

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Who pays insurance premiums

Employers

1. organizations that pay salaries to employees and (or) pay remuneration to contractors - individuals;
2. individual entrepreneurs that pay wages to employees and (or) pay remuneration to contractors - individuals;
3. individuals without individual entrepreneur status who pay salaries to employees and (or) pay remuneration to contractors - individuals;

   Individual entrepreneurs, entrepreneurs

   Individual entrepreneurs and persons engaged in private practice (lawyers, notaries, etc.), that is, those who work “for themselves” and not for the employer. They are also called payers who do not make payments or other remuneration to individuals.

   It often happens that the same person fits several of the above definitions at once. In this case, insurance premiums to the funds must be paid on each basis. The most common example is an individual entrepreneur who works “for himself” and at the same time has a staff of employees. Such an individual entrepreneur must separately accrue contributions on his own income and separately on the salaries of his employees.

   Note: Who should pay insurance premiums and for what payments?(.pdf 156 Kb)

   
   

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   What are contributions assessed for and what are NOT subject to them?

   Employee benefits

   The limits will not be cancelled. However, from 2020, you will no longer have to pay pension contributions on income above the threshold. The limit itself will be increased.

   Underestimation of the contribution base is punishable by a fine

   The general contribution rate in 2018 is still 30% (Articles 425, 426 of the Tax Code of the Russian Federation):

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

   In this case, the amount of contributions to be paid depends on whether the income exceeded the established limit or not. The rate of 30% will be valid until 2020 inclusive (Articles 425, 426 of the Tax Code of the Russian Federation). The extension of the tariff is provided for by Federal Law No. 361-FZ dated November 27, 2017.

   Pension contributions within the limit must be paid at a rate of 22%, for income above the limit - at a rate of 10% of the amount exceeding the limit.

   Social contributions are paid at a rate of 2.9%, regardless of the base, and medical contributions - at a general rate of 5.1%.

   ADDITIONAL insurance premium rates in 2019

   For certain categories of payers and workers who are engaged in hazardous work, contributions are provided (). They can only be used if there are workplace certification results (WWC), on the basis of which the working conditions at these workplaces are recognized as harmful or dangerous.

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   Tariffs for BENEFICIARIES

   For companies under special tax regimes, according to , engaged in certain types of activities (IT sector), residents of the SEZ, participants in the Skolkovo project and other categories, special reduced rates of insurance premiums are provided. See the table below for all contribution rates.

   “Simplers” do not have the right to sum up income from different activities in order to apply reduced tariffs on contributions

   An organization on the simplified tax system carries out several types of activities, which, subject to other conditions, give the right to apply reduced rates of insurance premiums. Can income from these activities be combined to apply reduced tariffs? No, this cannot be done, according to the Ministry of Finance (letter dated December 13, 2017 No. 03-15-05/83357).

   Reduced insurance premium rates in 2018: table

   №	Policyholder	Tariff for calculating contributions
   		Pension Fund	FSS	Compulsory Medical Insurance Fund
   1	Organizations and individual entrepreneurs on the simplified tax system on a preferential type of activity, the income from which is at least 70% of the total income. Annual income on the simplified tax system should not exceed 79 million rubles. If this limit is exceeded, the payer of contributions loses the right to reduced tariffs from the beginning of the billing period (clause 5, clause 1, clause 3, clause 2, clause 6, article 427 of the Tax Code of the Russian Federation)
   2	Pharmacies, individual entrepreneurs that have a pharmaceutical license, on UTII. Reduced contribution rates apply only to employees engaged in pharmaceutical activities (clause 6, clause 1, clause 3, clause 2, article 427 of the Tax Code of the Russian Federation)
   3	Individual entrepreneur on a patent, but only for payments to employees who are engaged in activities to which the patent system applies For some types of activities, this “benefit” does not apply (clause 9, clause 1, clause 3, clause 2, article 427 of the Tax Code of the Russian Federation)
   4	Non-profit organizations on the simplified tax system. In addition to state and municipal institutions whose scope of activity 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)
   5	Charitable organizations on the simplified tax system (clause 8, clause 1, clause 3, clause 2, clause 8, article 427 of the Tax Code of the Russian Federation)
   6	IT organizations (clause 3, clause 1, clause 1, clause 2, clause 5, article 427 of the Tax Code of the Russian Federation).
   	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)
   7	Companies and businessmen who have entered into an agreement with the SEZ management bodies on the implementation of technology-innovative activities and tourism and recreation (clause 2, clause 1, clause 1, clause 2, article 427 of the Tax Code of the Russian Federation)
   8	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%
   9	Skolkovo participating companies (clause 10, clause 1, clause 4, clause 2, article 427 of the Tax Code of the Russian Federation)	14%	0%	0%
   10	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)
   11	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)
   12	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)

   Tables of insurance premium rates by year

   Note:

   • Insurance premium rates in 2016
   • Insurance premium rates in 2017
   • Insurance premium rates in 2018
   
   

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   Individual entrepreneur contributions per year, Pension Fund insurance fund from the income of individual entrepreneurs

   For those who work “for themselves”, i.e. who does not have employees, separate rules are established according to.

   IP is mandatory pay pension and health insurance contributions in an amount equal to . This is a fixed value that does not depend on the income of the entrepreneur.

   2018 are:
   - for pension insurance - 26,545 rubles;
   - medical insurance - 5,840 rubles;
   

   Note: . The calculation of fixed insurance premiums of individual entrepreneurs for transfer to the Federal Tax Service in 2019 is given. Free online calculator of fixed contributions of individual entrepreneurs for themselves.

   If the calendar year has not been fully worked out, the amount of fixed payments is recalculated based on the time actually worked.

   Additional payment- if the payer’s income for the billing period exceeds 300,000 rubles, an insurance premium is paid in the amount determined as the product of the minimum wage established by federal law at the beginning of the calendar year for which insurance premiums are paid, increased by 12 times, and the tariff insurance contributions for compulsory pension insurance established by paragraph 2 of this Code plus 1.0 percent of the amount of the payer’s income exceeding 300,000 rubles for the billing period.

   The total amount of insurance contributions to the pension fund (minimum payment and additional payment of 1%) should not exceed the maximum limit calculated from eight times the contribution in the current year:

   for 2018 - 26,545 rubles. × 8 = 212,360 rubles.

   Contributions to the Social Insurance Fund for insurance in case of temporary disability and in connection with maternity are paid only on a voluntary basis. This means that an “individual”, by his own choice, can refuse this type of insurance and not pay premiums. But if he wishes, he has the right to insure himself, and then he will have to transfer fixed contributions in the amount of the cost of the insurance year.

   Note: . Persons in an employment relationship can count on maternity benefits in the event of illness or pregnancy. When can an individual entrepreneur receive maternity and other benefits?

   Individual entrepreneurs do not pay premiums for insurance against industrial accidents and occupational diseases.

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   Income of individual entrepreneurs for calculating the insured amount of contributions to funds

   is taken into account as follows:
   

   1. for payers paying personal income tax - in accordance with this Code;
   2. for payers applying the taxation system for agricultural producers (agricultural tax) - in accordance with paragraph 1 of Article 346.5 of this Code;
   3. for payers using the simplified taxation system (STS) - in accordance with this Code;
   4. for payers paying imputed income tax for certain types of activities (UTII) - in accordance with this Code;
   5. for payers applying the patent taxation system - in accordance with this Code;
   6. for payers applying more than one taxation regime, taxable income from activities is summed up.

   Where should you submit and how should you fill out the calculation of insurance premiums for the organization that has changed its location?

   According to paragraphs 7 and 11, payers of insurance premiums - organizations submit calculations for insurance premiums no later than the 30th day of the month following the billing (reporting) period, in particular, to the tax authority at the location of the organization.

   If an organization changes its location during the reporting period (first quarter, half-year, nine months of the calendar year), then it must submit a calculation of insurance premiums for the corresponding billing period at the new location.

   Note: Letter of the Federal Tax Service of Russia dated August 18, 2017 No. ZN-4-11/16386@.

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   Zero DAM Even inactive employers submit a declaration of contributions

   If during the reporting (settlement) period the payer of contributions did not conduct business activities and did not accrue payments in favor of individuals, he must submit to the Federal Tax Service with zero indicators.

   Note: Letter of the Ministry of Finance dated March 24, 2017 No. 03-15-07/17273

   The absence of financial and economic activities of the employer is not a basis for releasing him from the obligation to submit calculations of contributions.

   As a general rule, failure to submit insurance premium payments on time entails a fine of 5% of the amount of contributions reflected in the calculation for each full/incomplete month of delay, but not more than 30% of this amount and not less than 1,000 rubles. Accordingly, for failure to submit a zero calculation, the fine will be 1000 rubles.

   Note: Only individual entrepreneurs who are not employers can not submit calculations of contributions and not run into penalties.

   If the director is the only employee

   Sometimes in small companies the only employee is the director and an employment contract has been concluded with him; insurance premiums must be submitted. In this case, the director is an insured person in the social insurance system, and his data must be taken into account when calculating insurance premiums. In subsections 1.1. and 1.2 of section 1, the number of insured persons will be equal to 1.

   If no payments were made to the director in connection with unpaid leave, the calculation still needs to be submitted.

   In this case, the following are required for completion by all payers of insurance premiums: title page, section 1, subsections 1.1 and 1.2 to section 1, appendix 2 to section 1 and section 3 “Personalized information about the insured persons” of the calculation.

   In calculations with “zero” indicators, section 3 should be filled out for the head of the organization, who is the sole participant (founder), member of the organization, including the chairman of the board, filling out the corresponding lines 010-180 of subsection 3.1 of the calculation in the prescribed manner.

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   Unified DAM calculation of insurance premiums declaration of KND 1151111 to the Federal Tax Service of Russia

   Since 2017, you need to report and pay contributions, except for contributions for injuries, to the Federal Tax Service of Russia. Instead of the usual RSV-1 and 4-FSS, tax inspectors will approve a new unified form. Order of the Federal Tax Service of the Russian Federation dated October 10, 2016 No. ММВ-7-11/551@ "On approval of the form for calculating insurance premiums, the procedure for filling it out, as well as the format for submitting calculations for insurance premiums in electronic form" (Registered with the Ministry of Justice of Russia on October 26, 2016 No. 44141) has been officially published. There is also a procedure for filling out the new form.

   In accordance with paragraph 2 of this document takes effect from January 1, 2017 year and is applied starting from the submission of calculations for insurance premiums for the first settlement (reporting) period of 2017.

   The new report takes up 24 sheets (how do you like that!) and is divided into three large sections. In addition to general information about charges, contributions, payments, there are sheets and applications for calculating benefits and reduced tariffs. For personalized information – section 3 of the future calculation.

   Note: This machine-readable form is in PDF format (size 1Mgb), available for completion in Adobe Reader. So download it to your computer and open it in Adobe Reader.

   The new calculation will include all contributions, except contributions for injuries. The latter will continue to be contributed to the Russian Social Insurance Fund. As before, social insurance will determine the tariff based on and allocate funds for preventive measures. Regarding contributions for injuries you will, the form of which has also changed.

   
   

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   VIDEO on how to pay insurance premiums in 2019

   • Payments that are not subject to insurance premiums
   • Maximum payments for contributions to compulsory pension insurance and compulsory social insurance
   • Basic tariffs for 2019
   • Reduced tariffs for 2019
   • Additional tariffs for contributions to the Pension Fund
   • Insurance premiums for self-employed citizens
   • Do I have to pay fees on gifts?
   • Contributions from December salary and bonuses
   • How to report contributions to the Federal Tax Service
   • Control ratios for calculation
   • Blocking accounts due to settlement
   • Answers to questions for the webinar on insurance premiums

   VIDEO - ERSV for 2017. How will they receive and check

   Online conference 2017
   “How to pay insurance premiums in 2017. What will the inspectors check?

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   Insurance premiums in 2017: clarifications from the Ministry of Labor will remain in force

   Despite the fact that from January 1, 2017, the administration of insurance premiums will be handled by the Federal Tax Service, regarding the calculation and payment of contributions, it will still be possible to be guided by the clarifications of the Ministry of Labor issued before this date.

   Note: Letter of the Ministry of Finance dated November 16, 2016 No. 03-04-12/67082

   According to the new chapter of the Tax Code “Insurance Contributions” coming into force in 2017, the Ministry of Finance will provide written explanations on issues arising from insurance premium payers. Now the Ministry of Labor is doing this.

   At the same time, as the financial department notes in its latest letter, since the list of payments not subject to insurance premiums will not change from next year, written explanations on contributions given by the Ministry of Labor during 2016 and earlier will not lose their relevance.

   
   

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   Reporting via the Internet. Contour.Extern

   Federal Tax Service, Pension Fund of Russia, Social Insurance Fund, Rosstat, RAR, RPN. The service does not require installation or updating - reporting forms are always up to date, and the built-in check will ensure that the report is submitted the first time. Send reports to the Federal Tax Service directly from 1C!

   ADDITIONAL LINKS on the topic

Compliance of the area of ​​the enterprise with the proposed range of products. - Study of the premises of the enterprise for ventilation, pollution, lighting and some other indicators. - Study of production equipment, technology for preparing, storing and selling food products. - Providing guarantees to consumers, correct execution of contracts for the provision of services.- Documentation for routine and general disinfection of premises and equipment. - Clear price tags on goods indicating the exact price, production date and shelf life of the product, signatures of responsible persons indicating the date. - Measurement of illumination, air temperature, humidity in the premises. - Study of shelf life and sales of goods. - Providing the consumer with complete and adequate information about the drug by applying it to the price tag.

The difference between FMS and FSS

Examples of such bodies: 6. The Federal Antimonopoly Service (FAS) is an executive body that almost any business can encounter in the course of its activities. The powers of this service are quite broad: - control and supervision of compliance with legislation in the field of competition in commodity markets; - protection of competition in the financial services market; - control of food prices; - control of fuel prices; - control over the placement of orders during open auctions in electronic form; - control over compliance with advertising legislation; - control over the implementation of foreign investments.
7.

Federal Customs Service (FCS). You cannot avoid communicating with this service when carrying out foreign economic activity. 8. The Federal Migration Service (FMS) will be of interest to you, and you to it, if you have foreigners among your employees.

Insurance premiums to the Pension Fund, Social Insurance Fund and Federal Insurance Fund

For non-working citizens, the compulsory medical insurance insurer is the state, making a range of medical services available to them in the same volume as for working people. In 2011, Federal Law No. 326 “On Compulsory Health Insurance in the Russian Federation” was adopted, which included foreign citizens with temporary registration or a residence permit, stateless persons and refugees in the category of persons insured under compulsory medical insurance.

Attention

Thanks to the law, it is now possible to choose the most suitable medical institution and doctor. The right to demand compensation for moral, material or physical damage caused to you by medical or insurance organizations has also been legalized.

Insurance contributions to the Federal Insurance Fund are the responsibility of any organization

Simplified tax system that applies benefits for calculating contributions 20 0 0 20 — IT organizations 8 4 2 14 — Residents of technology-innovative or tourist-recreational special economic zones 8 4 2 14 — Business companies created by budget-funded scientific institutions 8 4 2 14 — Project participants Skolkovo 14 0 0 14 — Payers to ship crew members in relation to payments to ship crew members 0 0 0 0 — Pharmacies on UTII in relation to employees engaged in pharmaceutical activities 20 0 0 20 — Non-profit organizations on the simplified tax system 20 0 0 20 — Charitable organizations on STS 20 0 0 20 — individual entrepreneurs applying the patent tax system 20 0 0 20 — Participants of the FEZ Crimea and Sevastopol 6 0.1 1.5 7.6 — Residents of the territory of rapid socio-economic development 6 0.1 1.5 7.6 — Deadlines for payment of insurance premiums in 2018 Insurance contributions to the funds are transferred every month until the 15th day of the following month.

Social Insurance Fund of the Russian Federation and Compulsory Medical Insurance Fund of the Russian Federation

Addition 2016: If a special assessment of working conditions was not carried out, then the following rates apply:

• 9% - in relation to employees specified in paragraph 1, paragraph 1, article 27 of Law No. 173-FZ;
• 6% - in relation to employees, the list of which is given in paragraphs 2-18, paragraph 1, article 27 of the same law.

If a special assessment was carried out, then the rate depends on the established class of working conditions. For harmful and dangerous classes, rates range from 2 to 8%.
Reporting on insurance premiums The following reports must be submitted to the Pension Fund:

• RSV-1.

Download a sample of filling out RSV-1 in 2016. These reports are submitted quarterly by the 15th day of the second month following the reporting period.
Thus, reports are submitted by May 15 for the 1st quarter, by August 15 for the half-year, by November 15 for 9 months and by February 15 for the year. You can read how the deadlines for filing RSV-1 have changed since 2015 here.

Insurance premiums to the Pension Fund, FFOMS and FSS in 2017

Info

Taxes from our income are distributed among three pots - the so-called extra-budgetary funds: the Pension Fund of the Russian Federation (PFR), the Social Insurance Fund (FSS) and the Compulsory Health Insurance Fund (MHIF). What all these organizations have in common is that they, being components of the country’s financial system, have a strict focus on the use of funds and are spent on purposes that are not included in the state budget.

• the pension fund takes 22% of the employee’s taxable income;
• social insurance fund – 2.9%;
• health insurance fund – 5.1% of the insurance tariff.

These contributions are received in the form of mandatory monthly payments. Let us dwell in more detail on contributions to the health insurance fund.

Insurance premiums in 2018

Organizations and individual entrepreneurs doing business in the Russian Federation are required to pay insurance premiums. From 2017, the Federal Tax Service will become the administrator of contributions (Chapter 34 of the Tax Code of the Russian Federation).
You will need to report and pay insurance premiums to the tax office.

• Contributions to compulsory pension insurance are 22%.
• Contributions for compulsory health insurance.

Employers pay medical contributions at a rate of 5.1% of taxable payments transferred to the employee for the reporting period.

• Contributions to compulsory social insurance in case of temporary disability and in connection with maternity.

Contributions paid to this fund amount to 2.9% of taxable payments (from these contributions, the Social Insurance Fund pays sick leave benefits, maternity benefits and other benefits).

On the activities of the Federal Compulsory Health Insurance Fund (FFOMS)

In the expenditures of the FSS budget, the main share falls on payments of benefits for temporary disability, pregnancy and childbirth, at the birth of a child, for caring for a child until he reaches the age of one and a half years, for burial. In 2000, the Federal Law of July 24, 1998 came into force No. 125-FZ “On compulsory social insurance against accidents at work and occupational diseases” (as amended on July 17, 1999). Insurance rates for compulsory social insurance against industrial accidents and occupational diseases are established for groups of industries (sub-sectors) of the economy in accordance with occupational risk classes. Insurance payments are made in connection with the death of the insured and to pay additional expenses of the insured for his medical, social and professional rehabilitation.
In this case, it is possible to slightly delay the payment of wages and the transfer of insurance contributions to the funds, but reporting still must be provided, albeit zero. Calculation of the amount of contributions Contributions to the Compulsory Medical Insurance Fund are payments in the amount of 5.1% of the amount of wages and bonuses paid to each employee.

This amount is paid from the organization’s current account, reducing its income. However, at the same time, the amount of insurance premiums can be reduced by income tax, tax on the simplified tax system or tax on UTII, but not more than 50%.

The contribution amounts are paid every month on the day of payment of salaries to employees according to a certain BCC to the budget. Contributions to the Compulsory Medical Insurance Fund are a guarantee to each employee that in case of illness he will definitely receive temporary disability benefits. The first three days of illness are paid at the expense of the employer, and the next period - at the expense of the budget.

The difference between FMS and FSS

As soon as the salary, calculated from the beginning of the year on an accrual basis, reaches this maximum value, only the 10% rate will be applied for all categories of citizens. In 2013, the maximum base for calculating insurance premiums was 568,000 rubles. In 2014 – 624,000 rubles. In 2016 - 800,000 rubles. Thus, in 2014, the rate of 22% applies to salaries within the maximum base, and the rate of 10% applies to salaries above this base.
All this 10% will make up the insurance part of the pension. Addition 2016: Pension contributions are made at a rate of 22%, this rate is applicable until the employee’s total salary reaches 800,000 rubles from the beginning of the year; for income above this amount, contributions to the Pension Fund are deducted at a rate of 10%. In addition to the basic rates, there are also additional rates in the Pension Fund of the Russian Federation, which apply only to certain categories of workers.

Which funds are contributed to?

Mandatory insurance contributions are charged to three extra-budgetary funds: Pension (PFR), Medical (FFOMS) and Social Insurance Fund (SIF). The essence of compulsory insurance is as follows. The payer makes regular payments, and the fund makes payments established by law when an insured event occurs. For example, when a person reaches retirement age, the Pension Fund of the Russian Federation accrues him a pension; in case of illness, the Social Insurance Fund pays sick leave benefits, etc. Types of mandatory insurance premiums There are four types of insurance premiums.

1 - pension contributions (contributions to the Pension Fund). They are divided into two parts: contributions to the insurance part of the pension and contributions to the funded part of the pension.

2 - medical contributions (contributions to the FFOMS).

3 - contributions to the Social Insurance Fund for compulsory social insurance in case of temporary disability and in connection with maternity. Using these contributions, the Social Insurance Fund pays sick leave benefits and maternity benefits.

4 - contributions to the Social Insurance Fund for insurance against accidents at work and occupational diseases. Their unofficial name is “injury” contributions.

Legislative framework for insurance premiums

Contributions to the Pension Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund and the Social Insurance Fund (the first three contributions) are regulated by Federal Law No. 212 of July 24, 2009 “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 and territorial compulsory medical insurance funds” (hereinafter referred to as Law No. 212-FZ). The calculation and payment of contributions “for injuries” is regulated by Federal Law No. 125-FZ dated July 24, 1998 (hereinafter referred to as Law No. 125-FZ).

Who pays insurance premiums

Organizations that pay salaries to employees and (or) pay remuneration to contractors - individuals;

Individual entrepreneurs who pay wages to employees and (or) pay remuneration to contractors - individuals;

Individuals without individual entrepreneur status who pay salaries to employees and (or) pay remuneration to contractors - individuals;

Individual entrepreneurs and persons engaged in private practice (lawyers, notaries, etc.); that is, those who work “for themselves” and not for the employer.

It often happens that the same person fits several of the above definitions at once. In this case, insurance premiums must be paid for each reason. The most common example is an individual entrepreneur who works “for himself” and at the same time has a staff of employees. Such an individual entrepreneur must separately accrue contributions on his own income and separately on the salaries of his employees.

What are contributions calculated for?

Payments to employees Employers-organizations and employers-individual entrepreneurs charge contributions for payments made to employees under employment contracts. Such payments include, first of all, wages, bonuses based on the results of work for a month, quarter or year, as well as vacation pay and compensation for unused vacation.

Payments to contractors Pension and medical contributions are accrued on payments in favor of individuals who are not on staff if such payments are made under copyright or civil law contracts. There is an exception: the customer of work or services is released from the obligation to charge contributions in the case where the contractor has the status of an individual entrepreneur and pays contributions “for himself.” Also, contributions do not include amounts issued to a citizen for property or property rights acquired or leased from him (for example, contributions are not charged on amounts paid when renting an employee’s personal car). Contributions to the Social Insurance Fund for insurance in case of temporary disability and in connection with maternity are not accrued for payments under any civil contracts (including copyright and contract agreements). Contributions to the Social Insurance Fund for “injuries” from payments under civil contracts are accrued only if the payment of contributions is provided for by the contract itself.

Insurance premium rates

For most payers in 2012 and 2013, the contribution rates indicated in the table apply. This is for those who do not benefit from benefits.

Tariffs of insurance premiums in 2012-2013 for payers not belonging to the preferential category

Reduced tariffs have been established for some categories of payers. Thus, “simplified workers” who are engaged in certain types of activities (food production, textile production, etc.) in 2012 and 2013 pay only contributions to the Pension Fund at a rate of 20 percent. Contributions to the Federal Compulsory Compulsory Medical Insurance Fund and the Social Insurance Fund for insurance in case of temporary disability and in connection with maternity are set at zero rates.

Tariffs for contributions “for injuries” depend on the occupational risk class assigned to the organization or enterprise. For example, for food wholesalers, the first risk class and the corresponding insurance rate of 0.2% are established.

78. Personal income tax.

Personal income tax is a direct federal tax, since the obligation to pay it falls on individuals from the income they receive, is regulated by the Tax Code of the Russian Federation and is mandatory throughout the Russian Federation.