What amount to pay to the pension fund of individual entrepreneurs? Payers of insurance premiums

Wages (employee remuneration) - remuneration for work depending on the employee’s qualifications, complexity, quantity, quality and conditions of the work performed, as well as compensation and incentive payments. From these payments, the employer is obliged to make mandatory payments to the budget - insurance premiums. People often ask: What is a contribution? What are insurance premiums? What types of insurance premiums are there? Where is the employer obliged to pay them, and what liability can he incur for non-payment? Answers to these questions in the article Firmmaker.

What are insurance premiums and when did they arise?

Insurance premiums- these are mandatory payments for mandatory pension insurance, compulsory social insurance in case of temporary disability and in connection with maternity, for compulsory medical insurance, levied on organizations and individuals for the purpose of financial support for the implementation of the rights of insured persons to receive insurance coverage for the corresponding type of compulsory social insurance (Article 8 of the Tax Code of the Russian Federation) .

Compulsory social insurance- Part state system social protection of the population, the specificity of which is insurance of working citizens in accordance with federal law against possible changes in financial and (or) social status due to reaching retirement age, disability, loss of a breadwinner, illness, injury, industrial accident or occupational disease, pregnancy and childbirth, birth of a child (children), child care under the age of one and a half years and other events established by law Russian Federation on compulsory social insurance (Article 1 of the Federal Law No. 165-FZ of July 16, 1999).

The history of insurance premiums is quite young. The emergence of social insurance was facilitated by the development of the economy, the emergence labor relations, as a result of which employees began to need social protection. The first mentions of social insurance go back to the 19th century, at which time the Bismar Code of Imperial Laws appeared in Germany.

In Russia, a significant leap in the development of insurance was the abolition of serfdom. At this time, the first law in this area of ​​insurance, “On the mandatory establishment of auxiliary partnerships at state-owned mining plants,” was adopted.

To ensure more progressive economic mechanisms and to regulate pension provision, the Pension Fund was created on December 22, 1990. Even before the formation of the Pension Fund, the budget was replenished from the general fund wages organizations.

On January 1, 1991, the Social Insurance Fund was created, designed to regulate relations in the field of social insurance of citizens.

On February 24, 1993, the Health Insurance Fund was created to finance medical care.

How are insurance premiums regulated?

• Chapter 34 of the Tax Code;
• Federal Law "On compulsory social insurance against accidents at work and occupational diseases"FZ No. 125-FZ dated July 24, 1998;
• Federal Law "On the Basics of Compulsory Social Insurance" No. 165-FZ dated July 16, 1999;
• Federal Law "On Compulsory Pension Insurance in the Russian Federation" No. 167-FZ dated December 15, 2001;
• Federal Law "On compulsory social insurance in case of temporary disability and in connection with maternity" Federal Law No. 255-FZ of December 29, 2006;
• Federal Law "On Compulsory Medical Insurance in the Russian Federation" Federal Law No. 326-FZ of November 29, 2010.

Who is required to pay insurance premiums

The policyholder who pays wages and other payments in favor of the insured persons is obliged to pay insurance premiums (clause 1 of Article 419 of the Tax Code).
Insurance premiums are paid by the policyholder from Money organization without deducting this amount from the employee’s salary.

In this case, the insurers include:

• organizations;
• individual entrepreneurs;
• individuals who are not individual entrepreneurs.

For example, individual entrepreneurs who have employees on their staff are required to pay insurance premiums from employee payments at generally accepted rates.
Please note that in addition to insurance premiums for employees, individual entrepreneurs are required to pay insurance premiums for themselves (clause 2 of Article 419 of the Tax Code of the Russian Federation).

Types of insurance premiums

There are the following types of insurance premiums (Article 8 of the Tax Code of the Russian Federation):

• insurance contributions for compulsory pension insurance (OPI);
• insurance premiums for compulsory health insurance (CHI);
• insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity (VNiM);
• insurance premiums for injuries (accident insurance).

These types of contributions are calculated from wages and other payments accrued for each employee.

Other payments for which insurance premiums must be calculated and paid include (Article 420 of the Tax Code of the Russian Federation):

• bonuses;
• vacation pay and compensation for unused vacation;
• financial assistance over 4000 rubles. per employee per year.

Example 1. From what amount to calculate insurance premiums

Employee of Imperia LLC Ivanov I. I. was accrued the following payments for the month:

Type of payment	Amount, rub.	Base
		taxable	tax-free
Wage	10000	10000	0
Prize	5000	5000	0
Material aid	7000	3000	4000
Total	22000	18000	4000

Thus, insurance premiums must be paid from the amount of 18,000 rubles, i.e. from wages, bonuses and financial assistance over 4,000 rubles.

What payments are not subject to insurance premiums?

Payments not subject to insurance premiums include (Article 422 of the Tax Code of the Russian Federation):

• state benefits (unemployment benefits, temporary disability benefits, maternity benefits);
• severance pay, if this amount does not exceed three times the employee’s average monthly earnings;
• performance of work and provision of services under a civil law contract are not subject to insurance premiums for compulsory social insurance and injuries. But contributions for compulsory health insurance and compulsory medical insurance will have to be calculated;
• one-time financial assistance in connection with an emergency, natural disaster, in connection with the death of a family member, as well as in connection with the birth of a child. Please note that in order to provide financial assistance to an employee, it is necessary to issue an order and attach supporting documents to it, otherwise the inspection authorities may attribute these amounts to taxable insurance contributions;
• financial assistance up to 4000 rubles. per employee per year;
• amounts of payments under employment contracts and civil contracts in favor of foreign citizens and stateless persons temporarily staying in the territory of the Russian Federation, if these persons are not recognized as insured in accordance with the law.

How to calculate insurance premiums. Rates. Payment deadline

Insurance premiums accrued monthly for each employee on the last day of the month, based on the basis for calculating insurance premiums. And paid no later than the 15th day of the next calendar month. That is, insurance premiums for February must be paid no later than March 15. If the 15th falls on a weekend, then insurance premiums are paid on the next working day after the weekend. For example, insurance premiums for March must be paid before April 15, but since April 15 is a non-working day, payment is postponed to April 16.

You can pay earlier, but not later. However, if you are late in payment, you still need to pay as soon as possible, since penalties will then be charged for each day of delay.

Calculated insurance premiums, based on the rate and base for calculating insurance premiums. The base for calculating insurance premiums is defined as the amount of payments and other remunerations accrued separately in relation to each individual from the beginning of the year on an accrual basis (Article 421 of the Tax Code of the Russian Federation).

Rates and limit base 2020 for each type of contribution are set as follows (see table). How the base of insurance premiums changed (graph)

Example 2. How to calculate insurance premiums

The organization LLC "Chocolate" (general taxation system, type of activity - sale of confectionery products) pays wages to employees, we will calculate the amount of insurance premiums for December.

Option 1 – the base for calculating insurance premiums did not exceed the established limit, the salary was 20,000 rubles.
OPS = 20,000 rubles * 22% = 4,400 rubles.
Compulsory medical insurance = 20,000 rubles * 5.1% = 1020 rubles.
VNiM = 20,000 rubles * 2.9% = 580 rubles.
Injuries = 20,000 rubles * 0.2% = 40 rubles.
The Social Insurance Fund may set a different coefficient; for example, we take 0.2%. It depends on your main type of activity. You can find out which coefficient applies to your organization either from the “Notice on the amount of insurance contributions for compulsory social insurance against accidents at work and occupational diseases”, or directly from the social insurance fund.
Option 2 - the base for calculating insurance premiums exceeded the established limit for compulsory health insurance and VNIM, wages amounted to 200,000 rubles. In this case, insurance premiums in case of temporary disability and in connection with maternity are not accrued or paid, contributions for compulsory pension insurance are paid at a rate of 10%.
OPS = 200,000 rub. * 10% = 20,000 rub.
Compulsory medical insurance = 200,000 rubles * 5.1% = 10,200 rubles.
Injuries = 200,000 rubles * 0.2% = 400 rubles.

Where are insurance premiums paid?

Insurance premiums for OPS, compulsory medical insurance, in case of VNIM are paid to the Federal Tax Service at the location of the organization, and insurance premiums at injuries - to the Social Insurance Fund.
If an organization has a separate division in another city, then insurance premiums must be paid at the location of its parent organization. However, if a separate unit is vested with powers, then insurance premiums are required to be paid at the location of the separate unit. In this case, insurance premiums are paid based on the size of the base for this division.

Each type of insurance premium is paid in separate payment documents. Please pay attention to the correctness of the BCC, which you indicate in the payment order; it is different for each insurance premium.

How is payment of insurance premiums verified?

The Social Insurance Fund also retains:

• desk audits for reimbursement of social insurance funds at the request of the employer;
• Conducting on-site audits together with tax inspectors;
• consideration of complaints based on inspection reports.

Tax authorities monitor the correctness and timeliness of payment of insurance premiums using:

• desk audit of calculations of insurance premiums;
• reconciliation of accrued and paid amounts of insurance premiums;
• conducting on-site inspections, together with the Social Insurance Fund.

Example 3. What documents may be required when checking insurance premiums

The organization Karat LLC (general taxation system, type of activity - wholesale trade in automobile parts) received a decision to conduct an on-site inspection, the subject of which is the correctness of calculation and timely payment of insurance premiums, as well as the legality of the expenses incurred by the policyholder for the payment of insurance coverage for 2014-2017 year.

The following documents were required for the inspection:

• labor and civil contracts;
• employment orders;
• work books;
• time sheets;
• payroll, payslips for wages;
• personal cards of employees;
• certificates of incapacity for work;
• application and order for maternity leave, calculation of the amount of benefits;
• documents confirming payment of monthly maternity benefits (copy of birth certificate, application for leave, order, calculation of the amount of benefits, certificate from the father’s place of work stating that he does not receive benefits);
• orders for financial assistance and documents confirming the basis for its payment.

Also, the tax office and the Social Insurance Fund may request other documents related to the audit being carried out. On the day the inspection was completed, a certificate of the inspection was signed.

What responsibility does an employer bear for non-payment of insurance premiums?

To tax responsibility attracted for non-payment, incomplete payment of contributions as a result of understating the base for calculating insurance premiums, and other illegal actions. This type of liability is the most common type of liability for non-payment of insurance premiums. And, as a rule, it entails simultaneously the collection of arrears (the amount of unpaid tax) from the employer and the accrual of penalties for each day of delay in payment, and also, at the same time, it is possible to impose a fine in the amount of 20% of the amount of unpaid insurance premiums, and if intentional non-payment - 40% of this amount. However, this penalty can be avoided. The Ministry of Finance clarifies the imposition of a fine for non-payment of insurance premiums in Letter No. 03-02-07/1/31912 dated May 24, 2017: “The inaction of the taxpayer, expressed solely in the failure to transfer to the budget the amount of tax indicated in the tax return, does not constitute an offense established by Article 122 of the Tax Code. In this case, penalties will be collected from the taxpayer.”

Thus, if you paid late insurance premiums, but correctly reflected the accruals and submitted the calculation on time, no fine is imposed. You will only need to pay the arrears and accrued penalties. You can also avoid a fine if you incorrectly reflected the accruals, which led to an understatement of the tax base. To do this, you must first pay off the arrears and penalties that have arisen, and then submit an updated Calculation of insurance premiums. At the same time, the organization must detect the error before the tax office finds it and before it finds out that the inspectorate has appointed on-site inspection(Article 81 of the Tax Code of the Russian Federation).

Example 4. Tax liability for non-payment of insurance premiums

Organization LLC "Ikra" (general taxation system, type of activity - wholesale trade in fish, seafood and canned fish) paid insurance premiums for March 2018 in the amount of 10,000 rubles. 05/17/2018 (instead of 04/16/2018), thereby delaying payment by 30 days. The tax office sent a demand for payment of arrears in the amount of debt - 10,000 rubles. and a penalty. In this case, the penalties will be equal to: 10,000 rubles. x 7.25% (refinancing rate in effect during the period of delay) x 1/300 x 30 days. = 72.50 rub. The employer incurred tax liability for non-payment of insurance premiums in the form of penalties. Arrears and penalties have different BCCs, so they must be paid using different payment documents.

Criminal liability are borne by employers who, as in the case of tax liability, did not pay (did not pay in full) insurance premiums, did not submit a calculation, or included deliberately false information in it, which resulted in a distortion of the tax base on a large or especially large scale. If the employer committed this crime paid the fine, all amounts of arrears and penalties for the first time and in full, then he is exempt from criminal liability.

This type of responsibility is quite young. The prospects for introducing criminal liability for non-payment of insurance premiums have been considered since 2013, however, the article defining this type of liability was introduced by Federal Law No. 250 - FZ only on July 29, 2017.

Criminal liability for individuals for insurance premiums (Article 198 of the Criminal Code of the Russian Federation):

• imposition of a fine from 100 to 300 thousand rubles or in the amount of wages for a period of up to 2 years;
• compulsory work for up to one year;
• arrest up to 6 months;
• imprisonment for up to one year.

If this act is committed on an especially large scale, then the individual is punished:

• a fine of 200 to 500 thousand rubles. or in the amount of wages for a period of up to 3 years;
• compulsory work for up to 3 years;
• imprisonment for up to 3 years.

Results

Insurance contributions are mandatory payments for compulsory pension insurance, compulsory social insurance in case of temporary disability and in connection with maternity, compulsory medical insurance, collected from organizations and individuals for the purpose of financial security for the implementation of the rights of insured persons to receive insurance coverage for the corresponding type compulsory social insurance.

These types of contributions are calculated from wages and other payments accrued for each employee monthly on the last day of the month based on the base for calculating insurance premiums. And paid no later than the 15th day of the next calendar month.

Insurance premiums for compulsory medical insurance, compulsory medical insurance, and in the event of VNiM are paid to the Federal Tax Service at the location of the organization, and insurance premiums for injuries are paid to the Social Insurance Fund.

In case of non-payment of insurance premiums, the employer bears tax, administrative and criminal liability.

Firmmaker, July 2018 (updated December 2019)
Olga Uss
Using materials reference is obligatory

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2020

The individual entrepreneur contribution no longer depends on the minimum wage and is determined for 3 years in advance: 2018, 2019, 2020 - 32,385, 36,238, 40,874 rubles. (Federal Law of November 27, 2017 No. 335-FZ).

2019

The website provides a full calculation of the individual entrepreneur’s fixed payment (insurance premium) for 2008-2020 to the Pension Fund.

Select the reporting year:

The three-year limitation period does not apply to the Pension Fund! For such contributions, the requirement for payment is made “no later than three months from the date of discovery of the arrears” (Article 70 of the Tax Code of the Russian Federation). Arrears can be identified for any period.

Dates

Select the reporting period:

You need to select a reporting period. If an individual entrepreneur was registered this year or is closed, you need an incomplete period. Also, by selecting an incomplete period, you can calculate the payment for the month:

The first day of registration of an individual entrepreneur is taken into account inclusively (Article 430, paragraph 3 of the Tax Code of the Russian Federation). Those. According to the law, if registration is, for example, on the 15th, then insurance premiums for individual entrepreneurs must be calculated starting from the 15th inclusive.

Fees for individual entrepreneurs have always been paid and continue to be paid in kopecks (Article 431, clause 5 of the Tax Code of the Russian Federation).

Result..Total you need to pay:

You can also calculate individual entrepreneur contributions and generate receipts/payments.

Reducing individual entrepreneur taxes on contributions

2018, 2019 and 2020

In 2018, RUB 32,385 (+15.7%)

In 2019 RUB 36,238 (+11.9%)

In 2020 RUB 40,874 (+12.8%)

The amount of insurance premiums is now directly stated in the tax code. And even 3 years in advance - for 2018-2020.

Article 430 of the Tax Code of the Russian Federation (as amended by Federal Law dated November 27, 2017 N 335-FZ):

a) paragraph 1 should be stated as follows:

"1. Payers specified in subparagraph 2 of paragraph 1 of Article 419 of this Code pay:

1) insurance contributions for compulsory pension insurance in the amount determined in the following order, unless otherwise provided by this article:

if the payer’s income for the billing period does not exceed 300,000 rubles, - in a fixed amount of 26,545 rubles for the billing period of 2018, 29,354 rubles for the billing period of 2019, 32,448 rubles for the billing period of 2020;

if the payer’s income for the billing period exceeds 300,000 rubles, - in a fixed amount of 26,545 rubles for the billing period of 2018 (29,354 rubles for the billing period of 2019, 32,448 rubles for the billing period of 2020) plus 1.0 percent of the payer’s income exceeding 300,000 rubles for the billing period.

In this case, the amount of insurance contributions for compulsory pension insurance for the billing period cannot be more than eight times the fixed amount of insurance contributions for compulsory pension insurance established by paragraph two of this subclause;

2) insurance premiums for compulsory medical insurance in a fixed amount of 5,840 rubles for the billing period of 2018, 6,884 rubles for the billing period of 2019 and 8,426 rubles for the billing period of 2020.";

Additional percentage

If you are on OSNO or simplified tax system, then you pay an additional percentage on your income. If you are on PSN or UTII, be sure to read the table below (then it is not paid from real income).

In 2020, the contribution will be: 40,874 rubles (pay by December 25). With an income of 300,000 rubles (cumulative total for the year), you will need to pay additionally plus 1% (pay before July 1) of the difference (total income - 300,000 rubles), but no more than based on 8 minimum wages (for the Pension Fund of Russia ). Those. the maximum payment will be: 8 * 32,448 = 259,584 rubles (in 2020).

In 2019, the contribution will be: 36,238 rubles (pay before December 25). With an income of 300,000 rubles (cumulative total for the year), you will need to pay additionally plus 1% (pay before July 1) of the difference (total income - 300,000 rubles), but no more than based on 8 minimum wages (for the Pension Fund of Russia ). Those. the maximum payment will be: 8 * 29,354 = 234,832 rubles (in 2019).

In 2018, the contribution will be: 32,385 rubles (pay by December 25). With an income of 300,000 rubles (cumulative total for the year), you will need to pay additionally plus 1% (pay before July 1) of the difference (total income - 300,000 rubles), but no more than based on 8 minimum wages (for the Pension Fund of Russia ). Those. the maximum payment will be: 8 * 26,545 = 212,360 rubles (in 2018).

In 2017, the contribution will be: 7,500 rubles * 12 * (26% (PFR) + 5.1% (MHIF)) = 27,990 rubles (pay before December 25). With an income of 300,000 rubles (cumulative total for the year), you will need to pay additionally plus 1% (pay before July 1) of the difference (total income - 300,000 rubles), but no more than based on 8 minimum wages (for the Pension Fund of Russia ). Those. the maximum payment will be: 8 * minimum wage * 12 * 26% = 187,200 rubles (in 2017).

Those who were late with reporting (to the tax office) also had to pay contributions to the Pension Fund based on 8 minimum wages (until 2017). Since 2017, this norm has been abolished (letter of the Federal Tax Service of Russia dated September 13, 2017 No. BS-4-11/18282@). And in July 2017, they even announced an “amnesty” for those who were late with reporting for 2014-2016, the maximum fine will be removed (see statement) (PFR letter dated July 10, 2017 No. NP-30-26/9994).

For an additional 1% in the Pension Fund (it goes only to the insurance part, the FFOMS does not need it): there are 2 options under the simplified tax system “Income”
1) Transfer 1% before December 31, 2018 and reduce the simplified tax system for 2018 (See Letter of the Ministry of Finance dated February 21, 2014 N 03-11-11/7511)
2) Transfer 1% in the period from January 1 to July 1, 2019 and reduce the simplified tax system for 2019 (See Letter of the Ministry of Finance dated January 23, 2017 No. 03-11-11/3029)

You don’t have to read the dispute below, because... The Ministry of Finance issued Letter of the Ministry of Finance of Russia No. 03-11-09/71357 dated December 7, 2015, in which it recalled the letter of the Ministry of Finance of Russia dated October 6, 2015 No. 03-11-09/57011. And now at all levels they believe that it is POSSIBLE to reduce the simplified tax system by this 1%.

Shocking news: the letter of the Ministry of Finance of Russia dated October 6, 2015 No. 03-11-09/57011 states that this 1% is not a fixed contribution at all and the simplified tax system for individual entrepreneurs has no right to reduce the tax on it. Let me remind you that the position of the Ministry of Finance (especially such a windy one) is not legislative act. Let's look at the future judicial practices. There is also a letter from the Federal Tax Service of Russia dated January 16, 2015 No. GD-4-3/330, which expresses the position that it is possible to reduce this 1%.

In 212-FZ article 14 clause 1. It is directly stated that this 1% is a contribution in a fixed amount, the position of the Ministry of Finance, expressed in the letter of the Ministry of Finance of Russia dated October 6, 2015 No. 03-11-09/57011, contradicts this law:

1. Payers of insurance premiums specified in paragraph 2 of part 1 of Article 5 of this Federal Law, pay the corresponding insurance contributions to the Pension Fund of the Russian Federation and the Federal Compulsory Medical Insurance Fund in fixed amounts, determined in accordance with parts 1.1 and 1.2 of this article.

1.1. The amount of the insurance contribution for compulsory pension insurance is determined in the following order, unless otherwise provided by this article:

1) if the income of the payer of insurance premiums for the billing period does not exceed 300,000 rubles - in a fixed amount, defined as the product of the minimum wage established by federal law at the beginning financial year, for which insurance premiums are paid, and the tariff of insurance contributions to the Pension Fund of the Russian Federation, established by paragraph 1 of part 2 of Article 12 of this Federal Law, increased by 12 times;

2) if the income of the payer of insurance premiums for the billing period exceeds 300,000 rubles - in a fixed amount, defined as the product of the minimum wage established by federal law at the beginning of the financial year for which insurance premiums are paid, and the tariff of insurance premiums to the Pension Fund of the Russian Federation, established by paragraph 1 of part 2 of Article 12 of this Federal Law, increased by 12 times, plus 1.0 percent of the amount of income of the payer of insurance contributions exceeding 300,000 rubles for the billing period. In this case, the amount of insurance premiums cannot be more than the amount determined as the product of eight times the minimum wage established by federal law at the beginning of the financial year for which insurance premiums are paid, and the rate of insurance contributions to the Pension Fund of the Russian Federation established by paragraph 1 of part 2 of the article 12 of this Federal Law, increased by 12 times.

I also draw your attention to:

Article 75. Penalty

8. Penalties are not charged on the amount of arrears that a taxpayer (fee payer, tax agent) has incurred as a result of his compliance with written explanations on the procedure for calculating, paying a tax (fee) or on other issues of application of the legislation on taxes and fees given to him or an unspecified circle of persons financial, tax or other authorized government body (authorized official of this body) within its competence (these circumstances are established in the presence of a corresponding document of this body, in the meaning and content relating to the tax (reporting) periods for which the arrears arose, regardless of the date of publication of such a document), and (or) as a result of the execution the taxpayer (payer of the fee, tax agent) of the motivated opinion of the tax authority sent to him during tax monitoring.

Article 111. Circumstances excluding a person’s guilt in committing a tax offense

3) execution by the taxpayer (fee payer, tax agent) of written explanations on the procedure for calculating, paying a tax (fee) or on other issues of applying the legislation on taxes and fees given to him or an indefinite number of persons by a financial, tax or other authorized government body (authorized official of this body) within his competence (these circumstances are established in the presence of a corresponding document of this body, in the meaning and content related to the tax periods in which the tax offense was committed, regardless of the date of publication of such a document), and (or) the taxpayer’s fulfillment ( payer of the fee, tax agent) a reasoned opinion of the tax authority sent to him during tax monitoring.

You can refer to three such clarifications. They are taller.

With UTII, this 1% can be paid until the end of the quarter and then reduced UTII.

If the individual entrepreneur was closed and opened in the same year?

Then the periods are considered separately, as unrelated. Those. for one period a deduction of 300 thousand rubles is given. and for the second period of work, individual entrepreneurs are also given a deduction of 300 tr (Letter of the Ministry of Finance dated 02/06/2018 No. 03-15-07/6781). However, we do not specifically recommend using this loophole. The maximum you will receive is 3000 rubles and minus all duties and then 1500 rubles. You will spend ten times more time and nerves.

Example income is 1,000,000 rubles. 27,990 rubles: pay before December 25, 2017 (this is for any income). Plus 1% of the difference (1,000,000 - 300,000) = 7,000 rubles additionally paid before July 1, 2018 for the insurance part of the Pension Fund.

Constitutional Court ruling

Its essence is that individual entrepreneurs on OSNO can take into account expenses when calculating an additional contribution (1% percentage of income) to the Pension Fund. Before this, individual entrepreneurs on any system calculated an additional contribution from their income. The decision applies only to individual entrepreneurs on OSNO, however, individual entrepreneurs in other systems can also refer to it to prove their case in court.

Reporting

The pension payment period is from January 1 to December 31 of the reporting year. The deadline for paying an additional 1% is from January 1 of the current year to April 1 (from 2018 (for 2017) - until July 1) of the next year.
You can pay the fee in installments. For example, with UTII you need (with the simplified tax system it is advisable) to pay quarterly in order to deduct it from the tax.
If an individual entrepreneur fails to pay a payment to the Pension Fund on time, a penalty in the amount of 1/300 multiplied by the refinancing rate per day. Penalty calculator

Since 2012, individual entrepreneurs have not submitted reports to the Pension Fund (except for heads of peasant farms). For 2010 there was RSV-2, previously ADV-11.

Payment

KBK

Why is the BCC of a regular Pension Fund for exceeding 300 tr. same as 2017? We have been paying for one BCC since 2017 - they are the same (letter of the Ministry of Finance dated 04/07/2017 No. 02-05-10/21007).

KBC are correct here.

On February 22, 2018, a new BCC was introduced for payments over 1% of insurance premiums - 182 1 02 02140 06 1210 160 (order dated December 27, 2017 No. 255n). However, then it was canceled (order dated February 28, 2018 No. 35n). By additional interest The BCC does not change.

How long should payments be kept? Within 6 years after the end of the year in which the document last time used for calculating contributions and reporting (Clause 6 of Part 2 of Article 28 of the Federal Law of July 24, 2009 No. 212-FZ) or 5 years (clause 459 of the Order of the Ministry of Culture of Russia of August 25, 2010 N 558)

Methods

There are four ways:

Video

I invite you to watch my short video about the insurance premium of individual entrepreneurs.

Right not to pay

This right only exists if you have zero income for the year, so there is almost no point in it.

Since 2017, the right not to pay contributions has been retained. However, it is regulated by other laws.

Since 2013, you can avoid paying fixed contributions for the following periods:

However, if no business activity was carried out during the above periods (Parts 6-7, Article 14 of Law 212-FZ), it is necessary to submit documents confirming the absence of activity during the specified periods. Those. all the conditions above must be present, and the income must also be zero. In this case, it is easier to close the individual entrepreneur.

What if I am employed?

You are required to pay individual entrepreneur contributions to the Pension Fund of the Russian Federation even if your employer pays contributions for you under an employment or civil law contract. This issue is not controversial from a legislative point of view and the chances of challenging it in court are zero. See Letter of the Ministry of Finance of Russia dated February 19, 2019 No. 03-15-05/10358.

It makes no sense to pay voluntary contributions to the Social Insurance Fund for individual entrepreneurs if you are employed.

Organizations and individual entrepreneurs who pay insurance premiums should know which tariffs (basic, reduced, additional) are relevant in 2020. In this article we have collected all tariff rates for insurance premiums for pension and health insurance for organizations and individual entrepreneurs. The article presents the rates of insurance premiums in 2020 in the form of a table of rates established by the current Russian legislation for the current year.

The procedure for calculating insurance premiums in 2020

The procedure for calculating insurance premiums in 2020, as it was before, has not changed. To calculate them, the following components are taken into account:

1. Deductions in favor of individuals.
2. Established tariff rates for insurance premiums, depending on the amount that is subject to insurance premiums.
3. Approved maximum values ​​of the taxable base.

Let's look at each component of calculating insurance premiums in more detail.

Deductions in favor of individuals in 2020

From payments to employees, employers are required to deduct insurance premiums for such types of compulsory insurance as:

• medical;
• pension;
• social.

Let us remind you that insurance premiums must be accrued on remuneration to the head of the organization (even without a contract concluded with him). employment contract) and those employees who work in accordance with:

• with employment contracts;
• with civil contracts (for the provision of services or performance of work);
• with copyright agreements (with performers).

Please note that in 2020, the calculation of insurance premiums for remuneration of individuals concerns not only cash, but also in kind.

Article 422 of the Tax Code of the Russian Federation provides a list of payments that are not subject to insurance premiums.

Insurance premium rates in 2020: rate table

If an individual entrepreneur or organization does not have the right to apply reduced tariff rates, then they must pay insurance premiums for medical, social and pension insurance at the basic tariff. As for the tariff rates for insurance premiums for 2020, they remained unchanged (based on No. 361-FZ of November 27, 2017). Only the maximum bases for calculating insurance premiums have changed (based on clauses 4-6 of Article 421 of the Tax Code of the Russian Federation, Decree of the Government of the Russian Federation of November 28, 2018 N 1426). You can familiarize yourself with them in the table below.

We add that in accordance with Articles 425-426 of the Tax Code of the Russian Federation, the general rate on insurance premiums is 30%. It will be valid until 2020 inclusive.

The distribution of the total bet is as follows:

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

Table 1. Basic tariff rates for insurance premiums in 2020

As already mentioned, some insurance premium payers are beneficiaries and have the right to make payments in accordance with reduced rates.

Let us remind you that in 2020 the preferential tariffs that were in force in 2018 are no longer valid for some categories of payers. These categories included individual entrepreneurs and organizations:

• who applied preferential treatment when working on the simplified tax system;
• pharmacies on UTII;
• who used PSN in the provision of services.

We present reduced insurance premium rates that are relevant in 2020 in the table below.

Table 2. Reduced tariff rates for insurance premiums in 2020

Employers must pay additional insurance premiums from the wages of employees who work in hazardous or hazardous conditions. Moreover, the rates of such contributions depend on the results of a special labor assessment (or the lack thereof). This is stated in paragraph 3 of Article 428 of the Tax Code of the Russian Federation.

In the table you can see additional tariffs for organizations and individual entrepreneurs when conducting a special labor assessment and in its absence for 2020

Table 3. Additional tariff rates for insurance premiums in 2020

Please note that if different additional tariffs for insurance premiums are allowed for payments in favor of one employee, then the highest value of the additional tariff must be applied.

Insurance premium rates for individual entrepreneurs in 2020

Let us remind you that from 2018, insurance premium rates for individual entrepreneurs will no longer depend on the minimum wage. The exact amount of insurance premiums for individual entrepreneurs “for themselves” is fixed by law. We present the current amounts of insurance premiums for individual entrepreneurs “for themselves” in the form of a table:

Table 4. Tariffs and amounts of insurance premiums for individual entrepreneurs “for themselves” in 2020

Taxable base and limits on insurance premiums in 2020

The maximum values ​​of the base for calculating insurance premiums in 2020 were increased and now their sizes are as follows:

The material was updated in accordance with current legislation 10.26.2019

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But at the same time, you should be guided by the law in order to avoid mistakes and fulfill your obligations on time. What is the procedure for making payments?

General information

How does such an authority as the FSS function, what is it and what regulations are the main ones for insurance premium payers? Let's analyze the current legal framework.

Definitions

One of the main extra-budgetary funds is the FSS (Social Insurance Fund). His work has two directions. This:

Amounts allocated for compulsory social insurance for temporary disability can be generated through:

• amounts of contributions that are obligatory paid by the policyholder;
• fines and penalties that may be assessed to the payer for violation of the law.

Funds for compulsory social insurance in case of temporary disability and in connection with maternity are generated through:

• compulsory insurance contributions of persons;
• fines and penalties that will be levied for violations.

The amounts transferred for insurance against accidents and occupational diseases are formed from:

• funds that are necessarily transferred by policyholders (insurance premiums);
• fines and penalties for such payments;
• funds received from policyholders upon liquidation of an enterprise;
• other amounts that do not contradict the regulatory documentation of the Russian Federation.

The main task of the Fund is to ensure the protection of company employees in the event that they are unable to fulfill their labor obligations for a certain period.

Let us list the functions of the FSS:

• providing insurance coverage in the event of an accident at work or an occupational disease.
• insurance coverage in case of maternity (pregnancy and childbirth), which includes:

1. Payment.
2. Maternity benefits.
3. A one-time benefit when registering with a specialist for early stages pregnancy.
4. Benefit for caring for a newborn.

• securing sponsorship.
• rendering financial assistance during a preventive measure aimed at reducing the risk of injury at work and reducing the risk of occupational disease.
• provision of vouchers to sanatoriums for recreation and treatment preferential categories citizens.
• Providing disabled people with prostheses and technical aids during the rehabilitation process.

Representatives will refuse to pay sick leave:

1. Upon the occurrence of temporary disability due to injuries or illnesses that were not received at work.
2. When caring for sick children or other family members.
3. When caring for a young child or a minor child with a disability if their parent/caregiver is sick.
4. During quarantine, treatment in a sanatorium.
5. When transferring insured persons temporarily medical indications for easier work, for which payment is also made in a smaller amount.

That is, the Social Insurance Fund does not compensate for damage that was caused not in the workplace, but in everyday life.

Who are the payers?

Current regulatory framework

Payers of insurance contributions to the Social Insurance Fund should rely on such regulations, which contain the rules for calculating and paying amounts:

1. Law of July 24, 2009 No. 212-FZ.

The deadline for submitting reports and paying amounts to the budget may vary. The influencing factor is the category of the contribution payer. Calculations are submitted by .

The payer must pay insurance premiums at the end of each reporting period. Allowed:

Contributions for injury insurance are transferred every month within the deadlines established for receiving salaries from the banking institution for the previous month.

The policyholder pays the insurance amounts in accordance with the deadlines established by the insurers (Law No. 125-FZ, Art. 22).

When transferring, you must not make mistakes in the BCC, company name or banking institution, otherwise the obligation to pay insurance premiums will not be considered fulfilled (Article 18 of document No. 212-FZ).

If the last day on which payment can still be made falls on a weekend, it is postponed to the next working day. But this does not apply to all contributions.

For example, when paying contributions for injuries, you should rely on the rules of Law No. 125-FZ, which states that payment must be made on a working day, which precedes the last one if it is a day off.

Payers remain responsible for maintaining records of accruals and contributions. Accounting is carried out for each person individually.

Amount of insurance contributions to the Social Insurance Fund

Payers are divided into 4 groups in accordance with general and reduced tariffs:

Accrual base

The basis for calculating contribution amounts is the transfers that are made individuals. In 2015, the limit was set at 670 thousand rubles ().

That is, insurance premiums will be paid to the structures until the amount of payments to the employee does not exceed the standard. The amounts are regulated by clause 4 of Art. 8 of Law No. 212-FZ.

How to make a calculation?

Accruals must not exceed the base limit. Calculations of the amounts of insurance premiums of the base are carried out on an accrual basis from the beginning of the billing period.

When paying insurance amounts, it is worth considering the following points:

1. Payments are determined according to the amount of payments that were accrued to the employee from the beginning of the year until the month when the calculations are made.
2. When making calculations, it is worth taking tariffs into account. From the accrued amounts, it is worth subtracting payments that are made every month for the period from the beginning of the year to the current month.
3. Insurance premiums may be reduced by calculations made for the transfer of benefits for this type of insurance. Funds must be paid to specific accounts in the federal budget of the Social Insurance Fund.

Formula used:

Is it possible to refund overpaid amounts?

Sometimes people become dissatisfied about this: the regional branch of the Fund excessively collects insurance premiums from enterprises.

The reason could be, for example, a program failure. However, the company does not always receive a request to transfer arrears. How to be in similar situations? Is it possible to reimburse insurance premiums?

Payers have the right to return amounts that are excessively collected, with interest calculated according to the following formula:

It will not be possible to recover additional amounts from the authorized body for the use of someone else’s funds, since it does not apply in the field of social insurance.

To receive the amount due back, you should submit (). You have 1 month to do this from the moment you find out about the excess amount written off.

Payers usually find out about this when they receive their settlement invoices. If such deadlines are missed, the issue will have to be resolved in court.

There is a period of 3 years for filing. When drawing up an application, please note that you need to reflect not only the amount of the overpayment, but also the interest that the FSS must return.

The regional representative office will return the amount of interest indicated in the application. But since you do not know exactly when the return will occur at the time of application, the amount may differ from that reflected in the document.

The balance of interest is calculated by representatives of the Fund within 3 days from the moment the payer receives the notification. The timing of the return of excessively transferred amounts may be delayed, since the authorities may reconcile all calculations.

The interest amount does not need to be reflected in tax accounting. In accounting you should use the following entries:

One direct wiring can also be used: Dt 51 Kt 91-1.

Emerging nuances

Even when fulfilling your obligations in full, you cannot foresee all situations that may arise during the implementation of activities.

This means that in addition to the basics of paying money to the fund, you should also understand the nuances: possible fines, arrears, etc.

What is the penalty for non-payment of dues?

If payroll statements are not submitted to the social insurance fund on time, the payer will have to pay a fine of 5% of the amount payable each month.

The minimum amount is 100 rubles, the maximum is 30%. If a person is late with payment by more than 180 days, the penalties will be as follows:

The minimum amount is 1000 rubles. Additionally, the management of the organization will bear responsibility. The fine of the manager is 300 - 500 rubles.

If reporting on calculated insurance payments is not submitted on time, the payer will also face a fine. Sanctions are discussed in Art. 46 of Law No. 212-FZ and Art. 19 of Law No. 125-FZ.

When a calculation of insurance premiums is provided in violation of the law regarding the electronic filing format, the fine is 200 rubles.

If the amount is not paid in full due to incorrect calculations, then a fine is provided, the amount of which will be 20%.

In case of intentional non-payment, the person will pay 40%. If a document is not provided – 200 rubles per certificate.

Reflection of arrears by postings

Charges for compulsory insurance affect the size of the income tax base. They should be included as part of other costs and reduce taxable income in the period when the funds were accrued or paid to the Social Insurance Fund.

Clarifications can be of three types:

How can I check my deductions?

A person may not be aware of arrears in insurance premiums. In some cases, the main reason is missing payment deadlines, in others it is incorrect calculation of payments.

In order not to be held liable for violations, it is worth monitoring contributions to extra-budgetary structures and requesting a report from the Social Insurance Fund on the use of insurance premiums.

To check the information, you should contact the regional office of the Social Insurance Fund with a written request drawn up in any form. You will need to take with you a document that will confirm your identity.

You can also wait for a written notification-receipt for payment of insurance premiums from the authorized body, although it does not reach the addressee in all cases.

An employee can also control whether the employer pays for him to the Social Insurance Fund or not by asking to see the document, which reflects real income individual.

Is employee treatment subject to tax?

For example, an employer expressed a desire to cover the costs of an operation for an employee of a company. Is this amount taxable? The administration must charge insurance contributions to the Social Insurance Fund based on the amount of compensation for treatment costs.

But if the amount of financial assistance does not exceed the limit of 4 thousand rubles, then accruals may not be made. The basis for this is clause 11, part 1, art. 9 of document No. 212-FZ.

Prospects for SV administration

Let's figure out what problems are relevant and how they are solved.

World experience shows that the most reliable is the three-channel financing method, in which:

Public funds are used to implement universal payments and to provide minimum insurance benefits if the above amounts are not sufficient. Thus, 3 entities bear responsibility for the risks.

The insurance and savings principle give the concept that free social assistance It cannot be that it is necessary to invest sums in the development of companies. The Social Insurance Fund receives a certain percentage, which is established by government bodies.

In order to ensure coordination of the work of the entire social insurance system, as well as to carry out republican events and implement programs, a certain part of the funds received is also sent to the federal level fund.

Amounts of insurance premiums that are alienated legally are the property of the insured person and cannot be withdrawn.

They are not used outside the insurance system, are not taxable other payments and do not require deductions. The funds can be managed by an entity - a fund or insurance fund, which finances all activities.

In order for the system market relations was more stable, the fund and the cash desk have commercial rights to manage social insurance amounts if most of it is directed to the social insurance system. The relevant question is how funds are involved state budget in such a system.

If state funding is refused for part of the costs in the field of social security, the share of the policyholder's contributions may increase, or it may be impossible to reimburse the insured person for 100% of the transferred salary.

But the fact that state budget funds are involved creates precedents for government intervention in financial view activities of the social insurance system.

Financing is carried out in funds on a residual basis, and existing budget deficits cannot meet the needs of all citizens.

Therefore, the creators of the social insurance financing model offer 2 alternative options:

Those funds that were not spent in the current budget period may be at the disposal of the policyholder, who will use the money to meet the needs of the insured person.

Video: Social Insurance Fund, example of filling out the 4-FSS and NS calculations without sick leave and maternity leave

This way the principle of repayment of amounts that are not spent can be ensured. The fund will make a profit through commercial, control and audit management, as well as through fines, penalties and other regressive measures.

Modern system insurance is improved in comparison with what was in force previously. But there are still many problems on the way that government agencies must solve.

Having understood the specifics of paying insurance premiums to the Social Insurance Fund, you will be able to transfer them on time in accordance with the established tariffs and deadlines.

What is a 4-FSS report, what does the form look like in 2020, and what rules for filling out the document are valid this year? The instructions for forming the form will help you understand this. Every year, entrepreneurs and accountants are faced with the need to submit reports in the form to the Social Insurance Fund...

Recent legislative reforms have made it possible to send reports and other types of documents to the Social Insurance Fund using a special telecommunications channel - through a gateway. Files must be encrypted in a special way, as required by law. This process...

Relatively recently, a reform of the current legislation regarding the payment of compensation for sick leave was carried out. This led to the need to form a special structure - the Social Insurance Fund. The consequence of this is additional reporting, which is strictly mandatory for paying...

Individual entrepreneurs (IP) are required to annually transfer fixed insurance contributions to the Pension Fund of Russia (Pension Fund of Russia) and FFOMS (Federal Compulsory Medical Insurance Fund).

Insurance premiums from 2018

Starting from 2018, the amount of insurance premiums no longer depends on the minimum wage. Now these are fixed values, established by law for 2018, 2019 and 2020:

If annual income exceeds 300,000 rubles, then you must pay another 1% of the excess amount to the Pension Fund, as before. Nothing has changed here. Contributions to the FFOMS do not depend on income.

The maximum contribution amount is now also calculated in a new way. This is now also a fixed value and for 2018 it is equal to 212,360 rubles.

The deadline for paying fixed contributions has not changed - they must be paid before December 31 of the current year. However, the deadline for paying the additional 1% has changed. Now this part of the contributions must be paid before July 1, and not until April 1, as before.

Calculation of insurance contributions to the Pension Fund and the Federal Compulsory Medical Insurance Fund until 2017

• Amount of contribution to the Pension Fund = minimum wage * 12 * 26%
• Amount of contribution to the Compulsory Medical Insurance Fund = minimum wage * 12 * 5.1%

where the minimum wage (Minimum Wage) from 07/01/2017 is set at 7800 rubles

Please note that when calculating the amount of insurance premiums, the minimum wage is used, which was set on January 1 of the current year, despite its changes during the year.

Thus, the amount of fixed insurance premiums in 2017 is equal to 27 990 rub.

Also, starting from 2014, upon receipt of income in excess of 300,000 rubles per year, the individual entrepreneur is obliged to pay 1% to the Pension Fund of the Russian Federation on the amount exceeding 300,000 rubles. For example, when receiving an income of 400,000 rubles, 1% must be paid on the amount of 400,000 - 300,000 = 100,000 rubles, we get 1,000 rubles.

In this case, the amount of contributions to the pension fund will not exceed(8 * minimum wage * 12 * 26%). In 2017 this is187,200 rubles, in 2016 - 154,851.84 rubles.

The procedure for calculating insurance premiums for an incomplete year

When paying the insurance premium for an incomplete year (when starting a business activity not from the beginning of the year or when terminating the activity), the amount of the contribution is correspondingly reduced in proportion to calendar days. In this case, the day of registration or the day of termination of activity MUST be included.

History of insurance premiums

Insurance premiums and reduction of tax simplified tax system

An individual entrepreneur who has chosen the simplified tax system (simplified tax system) and the “income” tax regime can reduce the amount of income tax by the amount of insurance premiums paid. Individual entrepreneurs without employees can reduce tax by 100%, with employees - by 50%.

Both annual tax and quarterly advance payments can be reduced. To reduce advance payments, it is necessary to pay insurance premiums in quarterly installments.

If the object of taxation is “income reduced by the amount of expenses”, then paid insurance premiums can be included in expenses.

Responsibility for non-payment of insurance premiums

For late payment of insurance premiums, penalties are charged in the amount of 1/300 of the refinancing rate of the Central Bank of the Russian Federation for each calendar day of delay (clause 6 of Article 25 of Law 212-FZ)

For non-payment or incomplete payment, a fine is provided in the amount of 20% of the unpaid amount or 40% if there is intent (Article 47 of Law 212-FZ).

The debtor has the right to forcibly recover unpaid amounts of insurance premiums along with penalties and fines.