Where to pay insurance premiums. Where to pay insurance premiums What are the insurance premiums per year?

Authority to administer insurance premiums

From January 1, 2017, the powers to administer insurance premiums for compulsory pension, social and medical insurance were transferred to the Federal Tax Service of Russia.

The goal is to implement measures aimed at reducing the administrative burden on taxpayers by reducing the number of government bodies carrying out control activities, as well as by optimizing the number of reports submitted to regulatory authorities.

Reporting on insurance premiums in 2017

In this regard, the RSV-1 and 4-FSS calculations submitted to the Pension Fund and the Social Insurance Fund are cancelled. Instead they are introduced Single calculation, represented by the tax authorities. IN Single payment the amounts of accrued and paid insurance contributions to the Pension Fund, FFOMS and Social Insurance Fund are reflected. Its form is planned to be approved by October 1, 2016.

A single calculation of insurance premiums will be quarterly. The deadline for submission is no later than the 30th day of the calendar month following the reporting period.

Deadlines for submission to the Federal Tax Service of Russia Single calculation:

• April 30 - for the first quarter,
• July 30 - for the first half of the year,
• October 30 - in 9 months,
• January 30* - for the reporting year.
  * the year following the reporting year.

Reporting to the Pension Fund and Social Insurance Fund in 2017

Since 2017, only the powers to administer insurance premiums have been transferred to the Federal Tax Service of Russia. At the same time, the Pension Fund will continue to maintain personalized records of insured persons. In addition, the assignment and payment of pensions will remain the most important function of the Pension Fund. The FSS will be responsible for the payment of benefits. Therefore, the Pension Fund and the Social Insurance Fund need to receive appropriate reporting.

Reporting to the Pension Fund in 2017

• Information about the insured persons according to the form SZV-M, (resolution of the Pension Fund Board dated 02/01/2016 No. 83p)
  Presented monthly, since April 2016 *
• Information about the length of service of employees (the form and format is prepared by the Pension Fund).

* The deadline for submitting monthly reports on personalized accounting (form SZV-M) is no later than the 15th day of the month following the reporting month.
Before the entry into force of Federal Law N 1040799-6, the deadline for submitting SZV-M is the 10th day.

Reporting to the Social Insurance Fund in 2017

Information on compulsory social insurance against accidents at work and occupational diseases will be submitted to the FSS (the form and format is prepared by the FSS).

Single fee instead of contributions to the Pension Fund and Social Insurance Fund

The due date for payment of the Unified Fee is no later than the 15th day of the month following the settlement. If the payment day falls on a weekend, the payment day is moved to the next working day. The fee is paid in rubles and kopecks.

Payment will be made to a special KBK Single Collection, which will be approved by the Ministry of Finance of Russia.

The single tax is administered by the tax service. At the same time, the Collection was not a federal tax and does not apply to tax payments. Consequently, it is impossible to carry out offsets between the single fee and taxes.

Transition

Decree of the President of the Russian Federation dated January 15, 2016 No. 13 and letter of the Federal Tax Service of Russia dated February 2, 2016 No. BS-4-11/1539@

Activities of the Federal Tax Service, Pension Fund and Social Insurance Fund for the transfer of functions

• Until February 1, 2017, the Pension Fund and the Social Insurance Fund carry out a reconciliation with all contribution payers.
• By March 1, 2017, the Pension Fund and the Social Insurance Fund will transfer the register of contribution payers, the register of insured citizens and reconciliation acts to the Federal Tax Service (territorial).

Results and possible consequences

The Federal Tax Service will receive all the information on payments by policyholders and compare the data, taking into account the peculiarities of receipts of personal income tax amounts and insurance premiums (to the Pension Fund of the Russian Federation and the Social Insurance Fund). If discrepancies are detected, it will conduct appropriate checks for the period after January 1, 2017 and for the three previous years: 2014, 2015 and 2016.

If arrears are discovered that were not previously identified by the Pension Fund and the Social Insurance Fund, they will require repayment. However, no fines will likely be charged.

If, during a repeated on-site inspection, it is revealed that the payer of insurance premiums has committed a violation of the legislation of the Russian Federation on insurance premiums, which was not identified during the initial on-site inspection, no penalties are applied to the payer of insurance premiums, except in the case where the fact of violation was not detected during the initial on-site inspection. the audit was the result of a conspiracy between the payer of insurance premiums and an official of the body monitoring the payment of insurance premiums.

Since 2017, the payment of insurance premiums comes under the control of the Federal Tax Service. Changes in administration are due to the fact that the Pension Fund is poorly coping with the complete collection of these payments. Otherwise, little will change for employers, except that the maximum base for calculating insurance premiums in 2017 has once again been increased.

What is a marginal base

The maximum size of the base for calculating insurance premiums, established by the state, is the amount of payments in favor of the employee, above which payments are calculated at a reduced rate. In general, insurance payments that the employer pays at his own expense are:

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

Maximum base for contributions in 2017

The maximum base for calculating insurance premiums increased in 2017; the table below contains the new established contribution rates for different types of employee insurance.

Limits are set for only two types of insurance:

• for pension insurance - 876,000 rubles (in 2016 - 796,000);
• for compulsory social insurance - 755,000 rubles (in 2016 - 718,000).

With regard to amounts for compulsory health insurance and contributions to the Social Insurance Fund for injuries, the law does not provide for a maximum base size, therefore this category of contributions is calculated at a single rate, regardless of how much is paid to the employee.

Calculation example: a senior lawyer at Forest was paid a total of 913,000 rubles during 2017. How to calculate the amount payable for insurance of this employee?

• contributions to the Pension Fund within the limit: 876,000 * 22% = 192,720 rubles;
• contributions to the Pension Fund over the limit: (913,000 - 876,000) * 10% = 3,700 rubles;
• contributions to the FFOMS (there is no limit, therefore the entire amount is taxed at one rate): 913,000 * 5.1% = 46,563 rubles;
• contributions to the Social Insurance Fund within the limit: 755,000 * 2.9% = 21,895 rubles;
• Contributions to the Social Insurance Fund in excess of the limit are not accrued.

In total, in 2017 the employer pays 264,878 rubles in contributions, which is 29% of payments to this employee. The savings are insignificant (versus 30%), but they still exist.

Reduced rates

We looked at the payment rates for employees that apply in the general case, however, there are many categories of payers who make these payments at reduced rates. This preferential list of payers is established by the Tax Code of the Russian Federation.

In order for the contribution payer to be entitled to reduced tariffs, the mandatory conditions specified in Art. 427 Tax Code of the Russian Federation. If these conditions are violated, then the employer loses the right to benefits from the beginning of the calendar year, and not from the moment of the violation.

Contributions at reduced rates for pension insurance and disability and maternity insurance are accrued only within the established limit for 2017:

• for pension insurance - 876,000 rubles;
• for compulsory social insurance - 755,000 rubles.

Payments in excess of these limits are not subject to contributions, except for payments to the Compulsory Medical Insurance Fund, for which payments are made without fail. As an example, let's look at how the amount of insurance premiums is calculated in the city of Sevastopol (for legal entities participating in the FEZ).

Calculation example: Flagman LLC is a participant in the Sevastopol FEZ and pays contributions at reduced rates. The commercial director of Flagman LLC was paid an amount of 985,000 rubles in 2017. Contributions are calculated according to the rates indicated in the table above:

• contributions to the Pension Fund within the limit: 876,000 * 10% = 87,600 rubles;
• contributions to the Pension Fund in excess of the limit are not accrued;
• contributions to the Social Insurance Fund within the limit: 755,000 * 1.5% = 11,325 rubles;
• contributions to the Social Insurance Fund in excess of the limit are not accrued;
• contributions to the FFOMS (there is no limit, therefore the entire amount is taxed at the same rate): 985,000 * 0.1% = 985 rubles.

In total, his employer must transfer 99,910 rubles for payments to the commercial director for 2017. This is only about 10% versus 30% for regular payers. The right to benefit from reduced rates lasts as long as the policyholder fulfills the conditions established by the Tax Code of the Russian Federation.

With the advent of 2017, the monitoring process for accounting for insurance premiums has changed. Now this function is performed by the Federal Tax Service, which is regulated by Order No. 13 of January 15, 2016. The main reason for such innovations was the poor collection of tax payments for insurance of employees and entrepreneurs themselves. Let's consider the amount of insurance premiums set in 2017, interest rates for the Pension Fund, Social Insurance Fund and Federal Compulsory Medical Insurance Fund, taking into account innovations.

The following insurance funds were transferred under the control of the Federal Tax Service:

• for pension insurance;
• for health insurance;
• for social insurance in case of loss of temporary disability and maternity.

Consequently, the collection of debts and acceptance of reporting on contributions will now be carried out by the Federal Tax Service, which is already legally enshrined in the Tax Code of the Russian Federation.

Please note that control over the administration of insurance premiums for injuries and accidents at work was left to the Social Insurance Fund.

Also in accordance with Ch. 34 of the Tax Code of the Russian Federation, adjustments were made to the reporting periods for reporting. At the same time, the form of reporting and the timing of its submission have changed. However, no significant amendments were made regarding the procedure for calculating and paying insurance premiums.

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Rates and amount of insurance premiums

Tariffs of insurance premiums from employee tariff rates for 2017 table:

If the maximum base is exceeded for each employee, the payer has the right to pay contributions at reduced rates.

Application of reducing tariffs on insurance premiums

Taxpayers who have reached the maximum base for assessment, as well as the preferential category of taxpayers specified in clauses 4 - 10 of Art. 427 Tax Code of the Russian Federation. However, if the “specified conditions” are not met, legal entities and individuals lose the right to apply reduced rates for insurance contributions to the Social Insurance Fund, Pension Fund and Federal Compulsory Medical Insurance Fund:

Insurance premiums for individual entrepreneurs

The algorithm for calculating insurance premiums “for yourself” has not changed. Contributions are withdrawn in a fixed amount from the minimum wage in favor of the Pension Fund and the Federal Compulsory Compulsory Medical Insurance Fund. If the annual income exceeds 300,000 rubles, in addition to fixed contributions, the entrepreneur undertakes to pay an additional amount to the Pension Fund in the amount of 1% of the amount of this excess over the specified limit.

* Calculations are made based on the minimum wage (RUB 7,500)

Based on the above, it can be seen that the accounting for insurance premiums has remained virtually unchanged, with the exception of the final counterparty (Federal Tax Service) for collecting debts and accepting reports on them.

A year has passed since control over the payment of insurance premiums was again transferred to the Federal Tax Service. According to officials, the administration of contributions by tax inspectorates has a much better effect on their collection. The Social Insurance Fund was left only with the collection of contributions in case of injuries and occupational diseases of workers. How to calculate and pay insurance premiums in 2018 - we will tell you all the changes and the latest news on this topic.

How much should individual entrepreneurs pay for themselves?

First, about the amount of contributions that every entrepreneur must make for himself in 2018, even if he does not conduct real activities or has no income from the business. The formula for calculating these amounts has changed compared to previous years. Now contributions are no longer tied to the minimum wage, which shows rapid and significant growth - from 7,500 rubles at the beginning of 2017 to 9,485 rubles at the beginning of 2018.

It is expected that the minimum wage will be equal to the minimum subsistence level. If we take into account that this amount is 11,163 rubles, then the previous linking of the amount of insurance premiums to the minimum wage would have caused a sharp increase in payments for individual entrepreneurs for themselves. To prevent this, the Government decided to establish a fixed amount of insurance premiums for 2018.

Law No. 335-FZ dated November 27, 2017 amended the provisions of Article 430 of the Tax Code of the Russian Federation, establishing insurance premiums for individual entrepreneurs for 2018 in a fixed amount:

• for compulsory pension insurance - 26,545 rubles;
• for compulsory health insurance - 5,840 rubles.

Thus, each entrepreneur will have to pay for himself in 2018 at least 32,385 rubles, which, compared to the previous year, means an increase of 4,395 rubles. If the entrepreneur was not registered in this capacity for the entire year, then the annual amount is recalculated accordingly.

The rule for calculating the additional contribution for income over 300,000 rubles per year has not changed: as before, 1% of the amount above the limit is charged for pension insurance. The limit on the amount of contributions an entrepreneur can make for his or her pension insurance also continues to apply. The maximum contributions to the Pension Fund in 2018 for individual entrepreneurs for themselves are 212,360 rubles: based on 8 * 26,545 * 12 months * 26%. Individual entrepreneurs pay contributions to their social insurance on their own voluntarily.

The table shows the obligatory payments of an entrepreneur in 2018, calculated according to the new law

The deadlines for payment of individual entrepreneur payments have partially changed: a fixed amount of 32,385 rubles must be paid no later than December 31, 2018, and the additional 1% contribution can now be paid later - until July 1, 2019, and not until April 1, as before.

IP Sergienko A.M. received an income of 1.3 million rubles in 2018.The additional contribution to pension insurance will be ((1,300,000 - 300,000) * 1%) = 10,000 rubles. That is, in total IP Sergienko A.M. must pay for himself with such income 42,385 rubles. At the same time, a fixed amount of 32,385 rubles must be transferred no later than 12/31/18, and 10,000 rubles can be paid both in 2018 and before 07/01/19.

For the convenience of paying taxes and insurance premiums, we recommend opening a current account. Moreover, now many banks offer favorable conditions for opening and maintaining a current account.

How much must payers of contributions for employees pay?

According to the new Chapter 34 of the Tax Code of the Russian Federation, payers of insurance premiums (except for individual entrepreneurs without employees, notaries, lawyers engaged in private practice) are also persons making payments and other remuneration to individuals. This category includes:

• employers under employment contracts;
• customers under civil contracts;
• ordinary individuals not registered as individual entrepreneurs.

Payers pay contributions at their own expense and do not deduct them from payments to an individual. Insurance premium rates in 2018 remained at the same level and generally amount to 30% of employee benefits. In addition, there are some categories of payers for whom the insurance premium rate in 2018 was significantly reduced. In order to be able to make deductions at these reduced rates, the payer must comply with the mandatory conditions of Article 427 of the Tax Code of the Russian Federation.

Decree of the Government of the Russian Federation dated November 15, 2017 No. 1378 established the maximum base for calculating insurance premiums in 2018:

• for pension insurance - 1,021,000 rubles;
• for compulsory social insurance - 815,000 rubles.

Upon achieving these payments (separately for each employee), the payer pays contributions. If the payer is included in the preferential category, then after reaching the maximum base, contributions for the employee’s pension and social insurance are not paid. As for payments for health insurance, their tariff does not change upon reaching the maximum base.

Insurance premiums in 2018 rates established by the Tax Code of the Russian Federation(table of general and reduced tariffs)

Additionally, a contribution is paid to the Social Insurance Fund for compulsory insurance against accidents at work and occupational diseases (from 0.2% to 8.5%). The deadline for transferring contributions for employees has not changed: no later than the 15th day of the month following the reporting month (clause 3 of Article 431 of the Tax Code of the Russian Federation).

New reporting on contributions

Although since 2017 all functions for monitoring the payment of contributions (except for contributions for injuries) have been transferred to the Federal Tax Service, there remains reporting that must be submitted to the funds.

IN Pension Fund:

• monthly - no later than the 15th day of the month following the reporting month (previously it was until the 10th);
• once a year, personalized accounting information (SZV-Experience) - no later than March 1, 2019 for 2018.

IN Social Insurance Fund:

• updated form, deadlines are the same - no later than the 20th day of the month following the reporting quarter (on paper) and no later than the 25th day for electronic reporting (if the number of employees is more than 25 people).

IN tax office for rent, which combined information that was previously included in the RSV and 4-FSS forms. A single calculation of contributions must be submitted no later than the 30th day following the reporting period (clause 7 of Article 431 of the Tax Code of the Russian Federation).

Where to pay insurance premiums in 2017-2018 — This issue is due to a change in the administrator of most contributions that has occurred since the beginning of 2017. However, the changes did not affect all contributions. Read more about this in our article.

What led to the change in the details by which contributions should be paid

Legislative innovations in insurance premiums, which came into force in 2017, led to the replacement of the authority performing the functions of the administrator of these payments. The tax service became such an authority for the majority of contributions, and began to control payments intended for:

• for Social Insurance Fund in terms of sick leave and maternity leave;
• Pension Fund and Compulsory Medical Insurance Fund, including those paid by individual entrepreneurs for themselves.

Since 2017, all provisions reflecting the specifics of the application of such payments as insurance premiums have been regulated by a special chapter of the Tax Code of the Russian Federation.

Once included in the Tax Code of the Russian Federation, insurance premiums began to obey all its rules, i.e. they turned out to be equivalent to budget payments paid in a special order, which concerns not only the rules for processing payment documents, but also the details for transfer.

Read about how the functions of tax authorities and funds were differentiated in terms of contributions that came under the control of the Federal Tax Service Inspectorate. .

Where are insurance premiums paid in 2017-2018? Contributions regulated by the Tax Code of the Russian Federation should be paid to the budget at the location of the taxpayer, and if he has separate structural units that calculate and pay wages, then at the location of such structural units. Payment documents, as before, are issued separately for the payment intended for each of the funds, but in accordance with the requirements valid for tax payments.

At the same time, there are contributions that were not affected by the 2017 changes. These are the so-called “accident” premiums associated with occupational injury insurance. They are still subject to the provisions of the Law “On Compulsory Social Insurance” dated July 24, 1998 No. 125-FZ, and the FSS remains their curator. Where should those paying insurance premiums in 2017-2018 transfer such payments? The answer is obvious: as before - in social insurance at the place of registration of the policyholder, which may also be its separate division.

What details should I use to transfer contributions regulated by the Tax Code of the Russian Federation?

Regarding where to transfer insurance premiums in 2017-2018 and how to draw up payment documents, the Federal Tax Service, which received contributions under control, gave many clarifications. The main issues addressed by these clarifications were:

• BCC for payment at the border 2016-2017;
• BCC for contributions in 2017, which became a full-fledged budget payment;
• payer status in the payment document.

“Borderline” contributions (i.e. accrued in 2016 and paid in 2017) are paid by indicating special (interim) BCCs in the payment document. Such BCCs, like any budget payment, begin with the numbers 182, and differ from their final version, corresponding to charges made starting in 2017, by the value present in the 16th or 17th digit of the code.

The BCCs used for “limit” contributions for accrued payments to employees are as follows:

• 18210202010061000160 - for payments to the Pension Fund;
• 18210202101081011160 - for payments to the Compulsory Medical Insurance Fund;
• 18210202090071000160 - for payments to the Social Insurance Fund.

Their updated version, used for contributions assessed since the beginning of 2017:

• 18210202010061010160 - for payments to the Pension Fund;
• 18210202101081013160 - for payments to the Compulsory Medical Insurance Fund;
• 18210202090071010160 - for payments to the Social Insurance Fund.

Individual entrepreneurs, when making payments for contributions paid for 2016 in 2017, also use intermediate codes:

• 18210202140061100160 - for payments to the Pension Fund of the Russian Federation with income up to 300,000 rubles;
• 18210202140061200160 - for payments to the Pension Fund for income exceeding 300,000 rubles;
• 18210202103081011160 - for payments to the Compulsory Medical Insurance Fund.

The individual entrepreneur transfers accruals made after 2017 according to the final BCC:

• 18210202140061110160 - for payments to the Pension Fund (this code has become uniform since 2017 for fixed payments and contributions accrued on income over 300,000 rubles);

• 18210202103081013160 - for payments to the Compulsory Medical Insurance Fund.

The solution to the issue of indicating the payer status turned out to depend on the technical capabilities of the banks. They had difficulties accepting payments with status “14” for execution, which characterizes the person making payments to individuals. Therefore, if technical problems arise with banks, it is recommended that employers-legal entities indicate status “01” in the payment document, and individual entrepreneurs paying contributions for employees are allowed to use status “09”, which is indicated when an individual entrepreneur transfers contributions for himself (letters from the Federal Tax Service of Russia dated 15.02 .2017 No. ZN-3-1/978@, dated 02/08/2017 No. ZN-4-1/2291@, dated 02/03/2017 No. ZN-4-1/1931@).

In other aspects, the payment document issued when paying contributions is no different from the one usually generated for the transfer of taxes. The recipient, as with taxes, will be listed as the Federal Tax Service Inspectorate.

In November 2016, the Tax Code of the Russian Federation introduced a provision on the admissibility of paying tax payments for a third party. Since 2017, this possibility has also been applicable to the payment of insurance premiums, which began to be subject to the rules of the Tax Code of the Russian Federation. The payer status indicated for such payment must correspond to the status of the person for whom the payment is made.

Where to send “unfortunate” contributions

Where should insurance premiums be paid in 2017-2018 if they fall into the “accident” category? Still in social security, indicating its details in the fields of the payment document intended for the recipient’s data. The BCC used for such payment will also remain the same (39310202050071000160).

In addition to the mandatory “unfortunate” contributions paid from employee benefits, voluntary payments can also be made to social insurance. They arise for an individual entrepreneur, who is generally not obliged to make such transfers, but who has independently entered into a voluntary insurance agreement with the fund. BCC for such payments - 39311706020076000180.

Read more about all the BCCs applied since 2017.

Deadlines within which fees must be paid

Despite the transfer of contributions under the control of another administrator, the payment deadlines have not changed. You must pay contributions regulated by the Tax Code of the Russian Federation:

• those making payments to individuals - monthly no later than the 15th day of the month following the month of accrual (clause 3 of Article 431 of the Tax Code of the Russian Federation);
• those who do not make such payments - no later than December 31 of the current year from the total amount of income received for the year not exceeding 300,000 rubles, and no later than July 1 of the next year from the amount of income exceeding 300,000 rubles. (Clause 2 of Article 432 of the Tax Code of the Russian Federation).

A period similar to the first option (monthly no later than the 15th day of the month following the month of accrual) is valid for “accidental” contributions paid to social insurance (clause 4 of Article 22 of Law 125-FZ).

At the same time, regardless of who is the administrator of the contributions, the deadline date that falls on a weekend is postponed to the weekday following this weekend (Clause 7, Article 6.1 of the Tax Code of the Russian Federation, Clause 4, Article 22 of Law 125-FZ) .

Results

Since 2017, most of the insurance premiums came under the control of the Federal Tax Service and began to be regulated by the provisions of the Tax Code of the Russian Federation. Payment documents for such contributions began to be drawn up in the same way as for tax payments. The Federal Tax Service Inspectorate began to be indicated as the recipient, new BCCs appeared, and the status of the payer changed. An obligation has arisen to pay contributions not only at the location of the taxpayer, but also at the location of its separate structures. At the same time, the type of contributions (“unfortunate”) has been preserved, which are still regulated by social insurance. There were no changes in payments for them.