To date, 32 different rates of insurance premiums against accidents have been established: their own rate for each class of professional risk, of which there are also 32 (). All types of economic activities are assigned to one of these classes (Classification of types of economic activities, approved by the Order of the Ministry of Labor of December 30, 2016 N 851n).
One class includes activities with similar indicators of occupational injuries, occupational diseases and, as a result, the cost of providing insurance (Article 3 of the Law of 24.07.1998 N 125-FZ). The higher the class (the risk that the employee may get injured or sick because he is engaged in this type of activity), the higher the rate of premiums for accident insurance.
For example, publishing activity (OKVED code - 58.1) belongs to the 1st class of professional risk. And the rate of insurance premiums for injuries for publishers is set at 0.2%. And the extraction of peat (OKVED code - 08.92.1) is already the 18th class of risk. And the contribution rate for such organizations is 2.3%.
Formally, the tariffs are set annually (Article 21 of the Law of 24.07.1998 N 125-FZ). But in reality, their values have not changed since 2006 (Article 1 of the Federal Law of December 31, 2017 N 484-FZ, Article 1 of the Law of December 22, 2005 N 179-FZ). The rates of insurance premiums for injuries that are current for 2018 are shown in the table.
| Insurance rate,% | Professional risk class | Insurance rate,% | |
|---|---|---|---|
| I | 0,2 | XVII | 2,1 |
| II | 0,3 | Xviii | 2,3 |
| III | 0,4 | XIX | 2,5 |
| IV | 0,5 | Xx | 2,8 |
| V | 0,6 | XXI | 3,1 |
| VI | 0,7 | XXII | 3,4 |
| Vii | 0,8 | XXIII | 3,7 |
| VIII | 0,9 | Xxiv | 4,1 |
| IX | 1,0 | Xxv | 4,5 |
| X | 1,1 | XXVI | 5,0 |
| XI | 1,2 | XXVII | 5,5 |
| XII | 1,3 | XXVIII | 6,1 |
| XIII | 1,4 | XXIX | 6,7 |
| XIV | 1,5 | XXX | 7,4 |
| Xv | 1,7 | XXXI | 8,1 |
| Xvi | 1,9 | XXXII | 8,5 |
How can the policyholder find out his rate of premiums "for injuries"
The specific class of professional risk and, accordingly, the tariff is determined depending on the main type of economic activity (OKVED code), which the insured was engaged in last year (clause 8 of the Rules, approved by the Decree of the Government of the Russian Federation of 01.12.2005 N 713).
The organization must annually confirm its main type of economic activity for the last year (clause 11 of the Rules, approved by the Decree of the Government of the Russian Federation of 01.12.2005 N 713). To do this, no later than April 15 of each year, send to your department of the FSS (clause 3 of the Procedure, approved by Order of the Ministry of Health and Social Development of the Russian Federation of January 31, 2006 N 55):
- an application for confirmation of the main type of economic activity in the approved form (Appendix No. 1 to the Procedure, approved by the Order of the Ministry of Health and Social Development of January 31, 2006 No. 55);
- a certificate of confirmation of this type of activity also in the form (Appendix No. 2 to the Procedure, approved by the Order of the Ministry of Health and Social Development of January 31, 2006 No. 55);
- a copy of the explanatory note to the balance sheet for the previous year.
The last document has the right not to be submitted by insurers who belong to small businesses.
Based on the documents received, the FSS sets the tariff for the payer from the beginning of the current year.
In 2017, there were changes in the procedure for transferring compulsory payments to the Social Insurance Fund (FSS). Injury Contributions are the only levy that has not been affected by innovation. Most of the payments are now controlled by the Federal Tax Service (FTS). However, the administration of this mandatory deductions is still carried out by the FSS employees.
Let us analyze how insurance premiums for accidents are made out in 2018. Where to send them and in what time frame. What is the procedure for reporting and monitoring.
2018 changes
The redistribution of functions for accepting contributions has led to the fact that now they have to be deducted in two instances:
- in the FSS parts related to sick leave and maternity;
- money is still transferred to the Pension Fund and the MHIF by individual entrepreneurs for themselves.
The legal procedure for settlements is enshrined in a special chapter of the Tax Code. This led to the fact that these contributions are now equated to the movement of budgetary funds, that is, they are subject to the relevant requirements:
- regarding the rules of registration;
- including the use of special details.
Where to list
All contributions described in the Tax Code, payers are required to make to the accounts of the relevant branch of the Federal Tax Service:
- at the place of registration;
- at the location of the branch that maintains a separate accounting department;
- Individual entrepreneurs are guided by the registration address.
Payments should be made for each type of contribution separately (as before). However, in 2018, you need to use the details provided for budget contributions. The collection for injuries is listed according to the old rules:
- to the FSS branch where the payer is registered;
- at the location of a separate branch;
- at the place of residence of the individual entrepreneur (only charitable).
Help: there was no change in the coding of this type of contribution. KBK remains the same:
- 393 1 02 02 050 07 1000 160 - for regular transfer;
- 393 1 02 02 050 07 3000 160 - for transferring fines;
- 393 1 02 02 050 07 2100 160 - interest;
- 393 1 17 06 020 07 6000 180 - for charitable transfer.
Has the timing changed
According to regulatory requirements, the “unfortunate” fee must go to the FSS account by the 15th day of the month following the reporting one.
Help: if the key date falls on a weekend or holiday, then the transfer should be sent on the next working day.
Whom to pay how much
The employees of the Social Insurance Fund are responsible for calculating the contributions. Specific indicators depend on:
- the main type of activity (specified in the registration documents);
- entitlement to benefits;
- tariffs for fees.
At the same time, the Fund has the following powers:
- take into account receipts from each payer;
- control the correctness of depositing funds;
- present invoices for payment;
- demand explanations from policyholders on topics related to transfers.
How to find out the tariff
Law No. 179-FZ (2005) established 32 tariff plans, depending on the degree of risk of workers. The rate parameters in them are distributed in the range from 0.2% to 8.5%.
Note: since the funds are paid by the Fund in connection with accidents at work, it is fair to distribute deductions according to the degree of risk for workers.
Correspondence table of tariffs to risk factors
| PR class | Rate (%) | PR class | Rate (%) | PR class | Rate (%) | PR class | Rate (%) |
| I | 0,2 | IX | 1 | XVII | 2,1 | Xxv | 4,5 |
| II | 0,3 | X | 1,1 | Xviii | 2,3 | XXVI | 5 |
| III | 0,4 | XI | 1,2 | XIX | 2,5 | XXVII | 5,5 |
| IV | 0,5 | XII | 1,3 | Xx | 2,8 | XXVIII | 6,1 |
| V | 0,6 | XIII | 1,4 | XXI | 3,1 | XXIX | 6,7 |
| VI | 0,7 | XIV | 1,5 | XXII | 3,4 | XXX | 7,4 |
| Vii | 0,8 | Xv | 1,7 | XXIII | 3,7 | XXXI | 8,1 |
| VIII | 0,9 | Xvi | 1,9 | Xxiv | 4,1 | XXXII | 8,5 |
Example
Three companies decided to find out their tariff rates:
- LLC "Sirius", engaged in fishery in fresh water. OKVED - 03.22.4.
- Delta LLC. The main activity is clay mining. OKVED 08.12.2.
- LLC "Alpha" grows grain. OKVED 01.11.1 17.
Determine the class of professional risk according to the table:
reference
The fund calculates the fees for 2018 based on the data submitted by the payer. Information should be provided by April 15th. The package includes:
- a statement confirming the main type of activity;
- explanatory to the balance sheet (for LLC);
- copy of the registration document.
In addition, the Government, by decree No. 551, prohibited to challenge the tariffs established by the FSS for fees for injuries from 01.01.2017.
Download for viewing and printing:
Calculation formula
Responsibilities are distributed as of 2018 as follows:
- The fund establishes a tariff plan for the payer and informs about it;
- the accountant of the latter is obliged to calculate the amount of the contribution and transfer funds;
- the government agency retains the right to verify the correctness of operations.
The calculation uses a simple formula:
Svz = Bn x T, where:
- Svz - the required amount to be transferred;
- Бн - taxable;
- T is the tariff.
What is included in taxable base
Deductions are made from the wage fund. It includes accruals in favor of persons with whom contracts have been drawn up:
- labor;
- civil law (there are exceptions).
In taxable base includes:
- earnings;
- amounts of bonuses and allowances;
- compensation payments for unused vacation days.
Such payments in favor of workers are excluded from the base:
- state benefits;
- accruals for staff reductions;
- targeted material assistance;
- bonus for work in especially dangerous conditions;
- payment for attending refresher courses.
Example
LLC "Gorny" is engaged in horse breeding. OKVED - 01.43.1:
- Professional risk class - 25.
- In April, the accounting department accrued earnings to workers in the amount of 1,230,000 rubles. , including:
- material aid- 35,000 rubles .
- for completing courses - 10,000 rubles .
- Calculation of the fee for April:
- (RUB 1,230,000 - RUB 35,000 - RUB 10,000... ) x 4.5% = 53 325 rubles.
About benefits
For diligent taxpayers, the Foundation may set a preferential rate on personal injury fees. Its size is limited to 40% discount. In addition, if the company employs people with disabilities, then a 60% discount may apply on their contributions.
Note: to establish a preferential rate for the next year, you must submit an application before the end of November of the current period. That is, in 2018 it will no longer be possible to obtain it.
The amount of the discount depends on the following indicators:
- the number of injuries per 1000 workers;
- number of days of incapacity for work;
- presence of violations:
- reporting procedure;
- terms of making obligatory payments;
- length of service of the payer.
Example
LLC "Garant-Stroy" is engaged in design (OKVED - 74.20). The company received a 20% discount from the FSS for 2018. For April, the following charges were made:
- salary 400,000 rubles. ,
- including disabled people 85 thousand rubles.
Determination of the amount of the contribution:
- According to the OKVED classifier, it belongs to the 1st class. The size of the "traumatic" rate is 0.2%.
- with discount:
- total: 0.2 - 0.2 × 20% = 0.16%.
- for disabled people: 0.2 - 0.2 × 60% = 0.08%.
- with discount:
- The calculation of contributions is carried out in two stages:
- total: (400,000 rubles - 85,000 rubles... ) x 0.16% = 504 rubles .
- for disabled people: 85,000 rubles. x 0.08% = 68 rubles.
- Total to be transferred: 504 rubles. + 68 rub. = 572 rubles .
How does an individual entrepreneur pay the "traumatic" fee?
The legislation establishes that the individual entrepreneur in the FSS pays the following amounts:
- for himself on a voluntary basis on the basis of an agreement with the Fund;
- for hired workers it is obligatory at the rate:
- general;
- preferential.
Tariff plans are set in the following amount:
Reporting on "unfortunate" collection
In 2018, the reporting forms for these types of transfers changed. Now they are leased to two organizations:
- in the FSS up to the 20th in paper form and up to the 25th in electronic form;
- a consolidated report is provided to the Federal Tax Service, including the traumatic collection:
- by the 30th day following the reporting period.
Why control was transferred to the tax authority
The reason for the redistribution of control functions between government agencies was the poor collection of mandatory payments. The Federal Tax Service has established itself as the best organizer of work with payers. Therefore, the President of the Russian Federation signed Decree No. 13 on January 15, 2016. The document transfers the control function to the Federal Tax Service.
Reference: in addition to traumatic fees, tax authorities have been monitoring contributions for the following types of insurance since 2018:
- pension;
- medical;
- social for temporary disability and maternity.
Download for viewing and printing:
Watch the video on insurance premiums
On the same topic
General rules for calculating contributions
Calculate the premiums for insurance against accidents and occupational diseases based on the results of each month. You need to count at the rate that was established in the FSS of Russia specifically for your organization or for a separate subdivision for the current year (clauses 1 and 4 of article 22 of the Law of July 24, 1998 No. 125-FZ).
The value of the tariff can be viewed in the notification received from the department of the fund. Such a document is the specialists of the FSS of Russia issued annually usually during the first decade.
Calculation of contributions taking into account a discount or surcharge
FSS of Russia can set the tariff for the current year, taking into account discounts or surcharges .
If an organization (a separate subdivision) has established a tariff taking into account a surcharge, then start using it from the beginning of the calendar year following the one in which the surcharges were set. Calculate the tariff contributions with the discount from the beginning of the calendar year following the year the discount was established. This is stated in paragraph 10 of the Rules approved by the RF Government Decree of May 30, 2012 No. 524.
Calculate the premiums for insurance against accidents and occupational diseases as follows:
Contribution incentives
Benefits for the payment of contributions are established for two categories of policyholders.
- public organizations of disabled people, among whose members disabled people and their legal representatives make up at least 80 percent;
- organizations, the authorized capital of which consists entirely of contributions from public organizations of persons with disabilities. Wherein average headcount disabled persons must be at least 50 percent, and the share of their salary must be at least 25 percent;
- institutions created to achieve educational, cultural, health-improving, physical culture and sports and other social goals. The privilege is granted if all the property of such institutions is owned by public organizations of disabled people;
- institutions created to provide legal and other assistance to people with disabilities, disabled children and their parents. The privilege is provided on the condition that all property of these institutions is owned by public organizations of disabled people.
In such organizations, calculate the premiums for insurance against accidents and occupational diseases for any payments based on 60 percent of the established rate.
The second category of beneficiaries includes organizations and entrepreneurs who provide salaries and other benefits to disabled people of I, II and III groups. For payments to these disabled people, calculate contributions based on 60 percent of the established tariff.
Such benefits are determined by article 2 of the Law of December 22, 2005 No. 179-FZ, article 2 of the Law of December 14, 2015 No. 362-FZ. The effect of the Law of December 22, 2005 No. 179-FZ was extended for 2015-2017 (Article 1 of the Law of December 14, 2015 No. 362-FZ).
Calculate the premiums for insurance against accidents and occupational diseases, taking into account benefits, using the formula:
|
In June, the organization accrued salaries to its employees in the total amount of 500,000 rubles. In June, the organization's accountant accrued contributions for insurance against accidents and occupational diseases in the amount of 2,250 rubles. (RUB 500,000 × 0.75% × 0.6). |
Insurance contributions for compulsory social insurance against industrial accidents and occupational diseases are paid in accordance with the established tariff. It is determined based on the occupational risk class. Each year, taxpayers must confirm their type of activity according to OKVED. To do this, they need to submit the relevant documents to the Social Insurance Fund. It is he who is the administrator of cash receipts for the NS and PZ.
A certain rate corresponds to each class of professional risk. It is taken into account when paying contributions. There are 32 classes, tariff rates vary from 0.2% to 8.5%. For example, an enterprise that is engaged in publishing belongs to the first class of professional risk. It corresponds to a tariff rate of 0.2%. A legal entity that is engaged in peat extraction belongs to the XVIII class of professional risk. This means that it pays contributions at a rate of 2.3%.
It is worth considering that contributions from the National Assembly and PZ are not taxes. This means that they are not subject to the Tax Code of the Russian Federation. Despite this, if the payment is not transferred on time or in full, penalties in the form of penalties will be applied to the taxpayer. This rule is specified in Federal Law 12-FZ.
Taxpayers are:
- individuals;
- legal entities;
- individual entrepreneurs;
- foreign enterprises operating on the territory of the Russian Federation and employing hired labor of Russian citizens.
Insured persons are citizens who work on the basis of an employment contract or a civil law agreement.
Insurance contributions from NS and PZ: due dates, calculation
Social insurance contributions against accidents and occupational diseases need to be calculated every month. Payment is made no later than the 15th day of the month following the reporting month. According to the established legislation, each taxpayer must submit an insurance report every quarter.
Tariff rates for payment of fees may be set subject to surcharges or discounts. Their size is calculated in accordance with the special Methodology of the Ministry of Labor and Social Protection of the Russian Federation. The calculation takes into account the results of the policyholder's activities for the previous three years with a special assessment of working conditions.
Benefits for paying contributions to the Social Insurance Fund from the NS and PZ are provided to two categories of policyholders. The first includes:
- public organizations of disabled people, members of which are at least 80% of disabled people and their official representatives;
- institutions that are created for cultural, educational, physical culture, sports and health-improving purposes, provided that their property belongs to public organizations of people with disabilities;
- enterprises, the authorized capital of which consists entirely of contributions from public organizations of disabled people;
- institutions created to provide legal or other assistance to people with disabilities, provided that their property is owned by public organizations of people with disabilities.
The second group includes enterprises / organizations, as well as individual entrepreneurs who use hired labor for disabled people of I-III groups in their activities. The maximum amount of a discount or surcharge cannot exceed 40% of the basic rate.
The basis for calculating the amount of the contribution from the NS and PZ is the employee's salary, as well as other taxable payments: vacation, travel and others. Non-taxable payments are not taken into account.
Contributions from industrial accidents and occupational diseases are calculated according to the following formula:
Contributions from NS and PZ = Base (taxable payments) x Tariff rate
If there is a discount on the payment of contributions from accidents and occupational diseases, the amount of the fee is calculated according to the following formula:
Contributions from NS and PZ = Calculation base x Tariff x 0.6
Example 1.
The Kalina enterprise paid salaries to its employees in September in the amount of RUB 105,000.00. There were no tax-free payments this month. Accordingly, the amount of wages should be taken as the basis for the calculation. The company's tariff rate is 0.2%.
We make a calculation:
Contributions from NS and PZ = 105000x0.2%
Total: RUB 2,100.00 need to be listed in the FSS.
Example 2. Calculation of contributions from NS and PP in the presence of a discount
The authorized capital of LLC "Master" consists of contributions from public organizations of disabled people. The number of citizens with disabilities is 55%. The share of their salaries from the general fund is 30%. The company pays contributions from industrial accidents and occupational diseases at a reduced rate of 25%.
Since the company has been assigned the 9th class of professional risk, the rate of 1% corresponds to it. A 25% discount is provided. Accordingly, the tariff, taking into account the discount, will be 0.75%. In June, the accountant accrued salaries to employees in the amount of RUB 500,000.00.
We calculate:
Contributions from NS and PZ = 500,000 x0.75% x0.6
Result: the company must transfer 2,250.00 rubles to pay premiums for insurance against industrial accidents and occupational diseases.
"On approval of the Classification of types of economic
activities by occupational risk classes "
as a percentage of the accrued wages on all grounds (income) of the insured, and in appropriate cases - to the amount of remuneration under a civil law contract
Establish that in 2016 insurance premiums are paid by the insured in the manner and at the rates established by the Federal Law of December 22, 2005 N 179-FZ "On insurance rates for compulsory social insurance against industrial accidents and occupational diseases for 2006".
Accident insurance premiums
Insurance rates for compulsory social insurance against industrial accidents and occupational diseases are determined as a percentage of the amounts of payments and other remuneration that are accrued in favor of the insured within the framework of labor relations and civil law contracts and are included in the base for calculating insurance contributions for compulsory social insurance from accidents at work and occupational diseases in accordance with the Federal Law of July 24, 1998 N 125-FZ "On compulsory social insurance against accidents at work and occupational diseases."
Establish that in 2016 insurance premiums for compulsory social insurance against industrial accidents and occupational diseases are paid in the amount of 60 percent of the insurance rates established by Article 1 of this Federal Law, by individual entrepreneurs in terms of payments accrued on all grounds, regardless of sources of financing. monetary and (or) in kind (including, where appropriate, remuneration under civil law contracts) to employees who are disabled of I, II or III groups.
THE FEDERAL LAW
dated 01.12.14 N 401-FZ ABOUT INSURANCE RATES
FOR OBLIGATORY SOCIAL INSURANCE AGAINST ACCIDENTS
PRODUCTION CASES AND OCCUPATIONAL DISEASES
FOR 2015 AND FOR THE PLANNED PERIOD OF 2016 AND 2017
FOR OBLIGATORY SOCIAL INSURANCE AGAINST ACCIDENTS
PRODUCTION CASES AND OCCUPATIONAL DISEASES
FOR 2015 AND FOR THE PLANNED PERIOD OF 2016 AND 2017
Article 1.
To establish that in 2015 and in the planning period of 2016 and 2017, insurance premiums for compulsory social insurance against industrial accidents and occupational diseases shall be paid by the insured in the manner and at the rates established by the Federal Law of December 22, 2005 N 179-FZ " On insurance rates for compulsory social insurance against industrial accidents and occupational diseases for 2006 ". Insurance rates for compulsory social insurance against industrial accidents and occupational diseases are determined as a percentage of the amounts of payments and other remuneration that are accrued in favor of the insured within the framework of labor relations and civil law contracts and are included in the base for calculating insurance contributions for compulsory social insurance from industrial accidents and occupational diseases in accordance with the Federal Law of July 24, 1998 N 125-FZ "On compulsory social insurance against industrial accidents and occupational diseases."
Article 2.
To establish that in 2015 and in the planning period of 2016 and 2017, insurance premiums for compulsory social insurance against industrial accidents and occupational diseases are paid in the amount of 60 percent of the insurance rates established by Article 1 of this Federal Law by individual entrepreneurs in terms of on all grounds, regardless of sources of funding for payments in cash and (or) in-kind (including, where appropriate, remuneration under civil law contracts) to employees who are disabled of I, II or III groups.
Article 3.
The president
Russian Federation
V. PUTIN
THE FEDERAL LAW
dated 02.12.13 N 323-FZ ABOUT INSURANCE RATES
FOR OBLIGATORY SOCIAL INSURANCE AGAINST ACCIDENTS
PRODUCTION CASES AND OCCUPATIONAL DISEASES
FOR 2014 AND FOR THE PLANNED PERIOD OF 2015 AND 2016
FOR OBLIGATORY SOCIAL INSURANCE AGAINST ACCIDENTS
PRODUCTION CASES AND OCCUPATIONAL DISEASES
FOR 2014 AND FOR THE PLANNED PERIOD OF 2015 AND 2016
Article 1.
Establish that in 2014 and in the planning period of 2015 and 2016, insurance premiums for compulsory social insurance against industrial accidents and occupational diseases are paid by the insured in the manner and at the rates established by the Federal Law of December 22, 2005 N 179-FZ " On insurance rates for compulsory social insurance against industrial accidents and occupational diseases for 2006 ". Insurance rates for compulsory social insurance against industrial accidents and occupational diseases are determined as a percentage of the amounts of payments and other remuneration that are accrued in favor of the insured within the framework of labor relations and civil law contracts and are included in the base for calculating insurance contributions for compulsory social insurance from industrial accidents and occupational diseases in accordance with the Federal Law of July 24, 1998 N 125-FZ "On compulsory social insurance against industrial accidents and occupational diseases."
Article 2.
To establish that in 2014 and in the planning period of 2015 and 2016, insurance premiums for compulsory social insurance against industrial accidents and occupational diseases are paid in the amount of 60 percent of the insurance rates established by Article 1 of this Federal Law, by individual entrepreneurs in terms of on all grounds, regardless of the sources of funding for payments in cash and (or) in kind (including, where appropriate, remuneration under civil law contracts) to employees who are disabled of I, II or III groups.
Article 3.
The president
Russian Federation
V. PUTIN
RUSSIAN FEDERATION THE FEDERAL LAW
dated 03.12.2012 N 228-FZ
ABOUT INSURANCE RATES
FOR OBLIGATORY SOCIAL INSURANCE AGAINST ACCIDENTS
PRODUCTION CASES AND OCCUPATIONAL DISEASES
FOR 2013 AND FOR THE PLANNED PERIOD OF 2014 AND 2015
dated 03.12.2012 N 228-FZ
FOR OBLIGATORY SOCIAL INSURANCE AGAINST ACCIDENTS
PRODUCTION CASES AND OCCUPATIONAL DISEASES
FOR 2013 AND FOR THE PLANNED PERIOD OF 2014 AND 2015
Article 1.
To establish that in 2013 and in the planning period of 2014 and 2015, insurance premiums for compulsory social insurance against industrial accidents and occupational diseases are paid by the insured in the manner and at the rates established by the Federal Law of December 22, 2005 N 179-FZ "On insurance rates for compulsory social insurance against industrial accidents and occupational diseases for 2006 ". Insurance rates for compulsory social insurance against industrial accidents and occupational diseases are determined as a percentage of the amounts of payments and other remuneration that are accrued in favor of the insured within the framework of labor relations and civil law contracts and are included in the base for calculating insurance contributions for compulsory social insurance from industrial accidents and occupational diseases in accordance with the Federal Law of July 24, 1998 N 125-FZ "On compulsory social insurance against industrial accidents and occupational diseases."
Article 2.
To establish that in 2013 and in the planning period of 2014 and 2015, insurance premiums for compulsory social insurance against industrial accidents and occupational diseases are paid in the amount of 60 percent of the insurance rates established by Article 1 of this Federal Law, by individual entrepreneurs in terms of on all grounds, regardless of sources of funding for payments in cash and (or) in-kind (including, where appropriate, remuneration under civil law contracts) to employees who are disabled of I, II or III groups.
Article 3.
The president
Russian Federation
V. PUTIN
RUSSIAN FEDERATION THE FEDERAL LAW
from 30.11.2011 N 356-FZ
ABOUT INSURANCE RATES
FOR OBLIGATORY SOCIAL INSURANCE AGAINST ACCIDENTS
PRODUCTION CASES AND OCCUPATIONAL DISEASES
FOR 2012 AND FOR THE PLANNED PERIOD OF 2013 AND 2014
from 30.11.2011 N 356-FZ
FOR OBLIGATORY SOCIAL INSURANCE AGAINST ACCIDENTS
PRODUCTION CASES AND OCCUPATIONAL DISEASES
FOR 2012 AND FOR THE PLANNED PERIOD OF 2013 AND 2014
Article 1.
To establish that in 2012 and in the planning period of 2013 and 2014, insurance premiums for compulsory social insurance against industrial accidents and occupational diseases are paid by the insured in the manner and at the rates established by Federal Law of December 22, 2005 N 179-FZ " On insurance rates for compulsory social insurance against industrial accidents and occupational diseases for 2006 ". Insurance rates for compulsory social insurance against industrial accidents and occupational diseases are determined as a percentage of the amounts of payments and other remuneration that are accrued in favor of the insured within the framework of labor relations and civil law contracts and are included in the base for calculating insurance contributions for compulsory social insurance from industrial accidents and occupational diseases in accordance with the Federal Law of July 24, 1998 N 125-FZ "On compulsory social insurance against industrial accidents and occupational diseases."
Article 2.
The president
Russian Federation
D. MEDVEDEV
RUSSIAN FEDERATION THE FEDERAL LAW
dated 08.12.2010 N 331-FZ
ABOUT INSURANCE RATES
FOR OBLIGATORY SOCIAL INSURANCE AGAINST ACCIDENTS
PRODUCTION CASES AND OCCUPATIONAL DISEASES
FOR 2011 AND FOR THE PLANNED PERIOD OF 2012 AND 2013
dated 08.12.2010 N 331-FZ
FOR OBLIGATORY SOCIAL INSURANCE AGAINST ACCIDENTS
PRODUCTION CASES AND OCCUPATIONAL DISEASES
FOR 2011 AND FOR THE PLANNED PERIOD OF 2012 AND 2013
Article 1.
To establish that in 2011 and in the planning period of 2012 and 2013, insurance contributions for compulsory social insurance against industrial accidents and occupational diseases are paid by the insured in the manner and at the rates established by Federal Law of December 22, 2005 N 179-FZ " On insurance rates for compulsory social insurance against industrial accidents and occupational diseases for 2006 ". Insurance rates for compulsory social insurance against industrial accidents and occupational diseases are determined as a percentage of the amounts of payments and other remunerations that are accrued in favor of the insured under employment contracts and civil law contracts and are included in the base for calculating insurance contributions for compulsory social insurance from accidents at work and occupational diseases in accordance with the Federal Law of July 24, 1998 N 125-FZ "On compulsory social insurance against accidents at work and occupational diseases."
Article 2.
The president
Russian Federation
D. MEDVEDEV
RUSSIAN FEDERATION THE FEDERAL LAW
dated 28.11.2009 N 297-FZ
ABOUT INSURANCE RATES
FOR OBLIGATORY SOCIAL INSURANCE AGAINST ACCIDENTS
PRODUCTION CASES AND OCCUPATIONAL DISEASES
FOR 2010 AND FOR THE PLANNED PERIOD OF 2011 AND 2012
dated 28.11.2009 N 297-FZ
FOR OBLIGATORY SOCIAL INSURANCE AGAINST ACCIDENTS
PRODUCTION CASES AND OCCUPATIONAL DISEASES
FOR 2010 AND FOR THE PLANNED PERIOD OF 2011 AND 2012
Article 1.
Establish that in 2010 and in the planning period of 2011 and 2012, insurance premiums for compulsory social insurance against industrial accidents and occupational diseases are paid by the insured in the manner and at the rates established by the Federal Law of December 22, 2005 N 179-FZ " On insurance rates for compulsory social insurance against industrial accidents and occupational diseases for 2006 ".
Article 2.
The president
Russian Federation
D. MEDVEDEV
RUSSIAN FEDERATION THE FEDERAL LAW
dated 25.11.2008 N 217-FZ
ABOUT INSURANCE RATES
FOR OBLIGATORY SOCIAL INSURANCE AGAINST ACCIDENTS
PRODUCTION CASES AND OCCUPATIONAL DISEASES
FOR 2009 AND FOR THE PLANNED PERIOD OF 2010 AND 2011
dated 25.11.2008 N 217-FZ
FOR OBLIGATORY SOCIAL INSURANCE AGAINST ACCIDENTS
PRODUCTION CASES AND OCCUPATIONAL DISEASES
FOR 2009 AND FOR THE PLANNED PERIOD OF 2010 AND 2011
Article 1.
Establish that in 2009 and in the planning period of 2010 and 2011, insurance premiums for compulsory social insurance against industrial accidents and occupational diseases are paid by the insured in the manner and at the rates established by the Federal Law of December 22, 2005 N 179-FZ " On insurance rates for compulsory social insurance against industrial accidents and occupational diseases for 2006 ".
Article 2.
The president
Russian Federation
D. MEDVEDEV
We determine the tariff for payments in Social Insurance
The current rates of insurance premiums for injuries according to OKVED are determined not only by the main type of activity of the company. Also, the interest rate is influenced by the field of activity, the availability of benefits that have been approved by the legislators for this area, as well as the approved interest rates.
All rates are classified according to the degree of professional risks, their values vary from 0.2 to 8%. The risk class is easy to determine. How much interest to pay to the FSS for injuries in 2018: all compliance by type of activity is regulated in a separate law of December 22, 2005 No. 179-FZ.
The main activity must be confirmed annually with the Social Insurance Fund. To do this, a special application must be sent to the FSS by April 15th.
How to determine the size of the insurance tariff of the FSS in 2018
Read about this in a separate article "How to confirm the main type of activity in the FSS".
Why do you need confirmation? If you do not provide the application in a timely manner, then representatives of Social Insurance will single out the most "risky" of all the activities of the company, that is, with the highest rate of insurance coverage. Consequently, the company will overpay for a whole year, it will be almost impossible to change the rate. such norms are enshrined in Resolution No. 551 dated 17.06.2016.
When to pay for injuries
Payment for insurance from NS and PZ is made monthly, and no later than the 15th day of the month following the reporting one. If the payment day falls on a weekend, then the transfer rule is triggered - on the first working day after a holiday or weekend. This rule is enshrined in clause 3 of Art. 431 of the Tax Code of the Russian Federation, clause 4 of Art. 22 of Law No. 125-FZ. However, representatives of the Fund do not recommend postponing payment until the last day.
Insurance premiums for injuries in 2018 are paid to the Social Insurance Fund, in contrast to the rest of the premiums. Let us remind you that insurance coverage for GPT, compulsory medical insurance and VNiM should be transferred to the tax office.
If you make a mistake in the payment order, then the FSS employees will impose a forfeit and charge fines and penalties. To avoid annoying troubles, read the rules for preparing payments in the article "How to pay insurance premiums to a budgetary organization."
Budget classification code in the payment order
Most of the mistakes and blots that are the causes of penalties are hidden in the code of the budget classification of the payment. The current CBC for injuries in 2018 for employees:
- to transfer the main payments of contributions, use 393 1 02 02 050 07 1000 160;
- KBK for penalties for injuries in 2018 - 393 1 02 02 050 07 2100 160;
- if the FSS has charged a fine - 393 1 02 02 050 07 3000 160.
Let us remind you that the correctness of the calculation of the payment and the completeness of the transfer of funds to the budget must be confirmed by all insurers on a quarterly basis. For this, a special reporting form has been developed. We talked about how to correctly draw up a report to the FSS in a special material "Filling out the 4-FSS form."
Insurance premiums for injuries in 2018
Just as in 2017, in 2018, personal injury injuries are transferred to the territorial Social Insurance Fund.
FSS rate for accidents in 2018
The regulations for the accrual and payment of SV are reflected in 125-FZ of 07.24.1998.
Insurance deductions for injuries are calculated and paid by employing organizations or individual entrepreneurs who employ employees. According to paragraph 1 of Art. 20.1 125-FZ, the basis for calculation and accrual is determined as the amount of payments transferred by the organization to its employees. Payments not subject to SV (Art.20.2 125-FZ):
- government benefits;
- compensation;
- financial assistance and so on.
On the basis of clause 9 of Art. 22.1 125-FZ, the amount of insurance contributions that must be transferred to the off-budget fund is calculated monthly as an estimated taxable base, taken on an accrual basis from the beginning of the year, taking into account the reporting period. Further, the resulting value is indexed taking into account the tariff established for the insured organization. In order to determine the amount of SV for NS and PZ, which the institution must pay to the FSS, it is necessary to deduct the monthly amounts accrued in the previous reporting period from the received tariff value calculated for the period of operation from the beginning of the year.
The tariffs in force in 2018 were established by 179-FZ of December 22, 2005 and are similar to 2017.The rate is determined based on the class of professional risk (Art. economic activity (order of the Ministry of Labor No. 81n dated 12/30/2016).
The transfer of contributions to the regional FSS must be made monthly, no later than the 15th day of the month following the reporting one. If the required date falls on a weekend or a public holiday, then the payment must be made in advance - on the last business day before the 15th day. The BCF for the payment of personal injury rates for injuries in the Social Insurance Fund in 2018 will be as follows:
- 393 1 02 02 050 07 1000 160 - basic monthly payment;
- 393 1 02 02 050 07 2100 160 - penalty;
- 393 1 02 02 050 07 3000 160 - fine.
Benefits on insurance premiums for NS and PZ
For some institutions, the FSS may establish a special preferential tariff. The decision to reduce can be made based on the analysis of the following criteria:
- number of insured events per 1000 workers;
- number of fatal insured events;
- results of a special assessment of working conditions;
- the results of the medical examinations carried out;
- total funds spent on injury insurance payments.
The analysis is carried out for the three years preceding the benefits of the employer-insured. The maximum amount of tariff reduction can reach 40% of the tariff set for the institution (clause 1 of Art. 22 125-FZ).
Organizations that are officially registered and conduct their financial and economic activities for at least three years, as well as institutions that pay insurance without delays and disruptions and that have no contribution debts at the time of filing an application, can receive a discount.
If the organization recorded fatal insured events, then the benefits will not be provided.
Injury Premium Discount Application
In order to receive a discount, an accountant must fill out and submit an application for a discount in paper or electronic format to the territorial body of the FSS.
Chapter 19. Payment of contributions for compulsory insurance against accidents
Contributions for insurance against industrial accidents and occupational diseases must be paid by all organizations, individual entrepreneurs, individuals who have concluded employment contracts with citizens. This follows Art. 5 of the Federal Law of July 24, 1998 No. 125-FZ "On compulsory social insurance against industrial accidents and occupational diseases." Contributions must also be charged on payments under civil law contracts, but only if this is directly indicated in them.
An industrial accident, according to Art. 3 of Federal Law No. 125-FZ is understood as an event as a result of which:
- the insured employee received an injury or other damage to health while performing his duties under an employment contract (or in other listed cases) both on the territory of the employer and outside it, while traveling to the place of work and returning from work on the transport provided by the employer;
- there is a temporary or permanent loss of professional working capacity of the employee or his death, or the need to transfer the insured employee to another job.
Accidents include trauma (including injuries caused by another person), acute poisoning, heatstroke, burns, frostbite, drowning, electric shock, lightning, radiation, as well as insect and reptile bites, bodily harm caused by animals, damage resulting from explosions, accidents, destruction of buildings, structures, structures, natural disasters and other emergencies.
An occupational disease is a chronic or acute illness of an insured employee that arose as a result of exposure to a harmful production factor (combination of factors) and resulted in a temporary or permanent loss of the employee's ability to work. The degree of professional disability is expressed as a percentage.
Contributions for compulsory insurance against accidents are calculated on the amount of wages (income) of employees (including freelance, seasonal, temporary, part-time jobs) and persons involved in labor, and in appropriate cases - on remuneration for civil legal contracts. This is indicated in clause 3 of the Rules for the calculation, accounting and spending of funds for the implementation of compulsory social insurance against industrial accidents and occupational diseases (approved by the RF Government Decree of March 2, 2000 No. 184).
Insurance premiums are not charged on a number of payments named in the List approved by the Decree of the Government of the Russian Federation No. 765 dated July 7, 1999. These include state benefits, monetary compensation for unused vacation, dividends, etc.
Insurance premiums are paid at rates that are set depending on the class of professional risk. Occupational risk is the likelihood of damage (loss) of health or death of the insured employee associated with the performance of his obligations under the employment agreement (contract).
And the class of occupational risk is the level of industrial injuries, occupational morbidity and expenses for insurance coverage, prevailing in the sectors (sub-sectors) of the economy. Each class has its own tariff.
The classification of types of economic activity by classes of professional risk was approved by Order of the Ministry of Health and Social Development of Russia dated January 10, 2006 No. 8.
The names of the industries used in this Classification correspond to the All-Russian Classifier of Economic Activities (OKVED). For example, if an organization publishes books, then it is assigned the code 22.11. And according to the Order, it belongs to the first class of professional risk.
For 2006 insurance rates in accordance with the types of economic activity by classes of professional risk are established by the Federal Law of December 22, 2005 No. 179-FZ:
I class of professional risk 0.2
II class of professional risk 0.3
III class of professional risk 0.4
IV class of professional risk 0.5
V class of professional risk 0.6
VI class of professional risk 0.7
VII class of professional risk 0.8
VIII class of professional risk 0.9
IX class of professional risk 1.0
X class of professional risk 1.1
XI class of professional risk 1.2
XII class of professional risk 1.3
XIII class of professional risk 1.4
XIV class of professional risk 1.5
XV class of professional risk 1.7
XVI class of professional risk 1.9
XVII class of professional risk 2.1
XVIII class of professional risk 2.3
XIX class of professional risk 2.5
XX class of professional risk 2.8
XXI class of professional risk 3.1
XXII class of professional risk 3.4
XXIII class of professional risk 3.7
XXIV class of professional risk 4.1
XXV professional risk class 4.5
XXVI class of professional risk 5.0
XXVII class of professional risk 5.5
XXVIII class of professional risk 6.1
XXIX class of professional risk 6.7
XXX class of professional risk 7.4
XXXI class of professional risk 8.1
XXXII class of professional risk 8.5
If an organization is engaged in any one type of business, then everything is clear: knowing the OKVED code, you can easily determine which class of professional risk it belongs to. The situation is more complicated when an organization has several types of activities, and more often it does. And it is possible that each of them has its own class of professional risk. What is the tariff to use when calculating contributions? In this case, contributions must be paid at the rate set for the main type of activity. This is stated in the Rules for assigning types of economic activity to the class of professional risk, approved by the Decree of the Government of the Russian Federation of December 1, 2005 No. 713. "On approval of the Rules for assigning types of economic activity to the class of professional risk"
It is considered the type of activity from which the largest income was received in the previous year. In this case, the proceeds from each type of product (work, services) are taken without VAT.
Example 1. An organization has three types of activities: a hairdresser (OKVED code - 93.02), a cafe (OKVED code - 55.30), motorcycle repair (OKVED code - 50.40.4). In 2005, the organization helped out for repairing motorcycles - 300,000 rubles, the cafe brought 1,200,000 rubles, and the income of the hairdressing salon amounted to 1,700,000 rubles.
Those. all revenue is equal to:
RUB 300,000 + 1,200,000 rubles. + 1,700,000 rubles. = RUB 3,200,000
In the total amount of proceeds, the share of income from each of the activities will be as follows:
- 9.38 percent (300,000 rubles: 3,200,000 rubles x 100%) - motorcycle repair;
- 37.5 percent (1,200,000 rubles: 3,200,000 rubles x 100%) - a cafe;
- 53.12 percent (1,700,000 rubles: 3,200,000 rubles x 100%) - a hairdressing salon.
Those. the company receives the most income from the hairdressing salon.
The rate of contributions to the fss ns and pz in 2018 by okved
Consequently, the main activity of the organization is the provision of this type of service. This type of activity was assigned the 1st class of professional risk. And the tariff is 0.2.
Every year, before April 15, organizations must confirm their type of activity with the FSS of the Russian Federation. This is necessary in order to determine at what rates to pay insurance premiums for accidents next year. Until the organization receives a notice of the risk class from social insurance, it must pay contributions based on the type of activity that it confirmed in the previous year. This is stated in clause 11 of the Procedure for confirming the main type of economic activity of the insured on compulsory social insurance against industrial accidents and occupational diseases - a legal entity, as well as types of economic activities of the insured's divisions, which are independent classification units. It was approved by the Order of the Ministry of Health and Social Development of Russia dated January 31, 2006 No. 55.
In the event that the insured, having confirmed his type of activity in the regional branch of the FSS of the Russian Federation, will be assigned a different class, the amount of contributions will need to be recalculated. If at the same time the organization turns out to be underpaid, the penalty will not have to be paid. After all, the firm acted according to all the rules.
If the firm does not confirm the type of activity, the fund will assign a professional risk class on its own. At the same time, the employees of the FSS of the Russian Federation will choose from the types of activities the one for which the maximum rate of contributions from accidents has been assigned. Therefore, it is better to independently confirm your type of activity.
In accounting, contributions for compulsory insurance against accidents are reflected on the subaccount "Calculations for compulsory insurance against accidents", which is opened to account 69 "Calculations for social insurance and security".
Debit 20 (08, 23 ...) Credit 69 subaccount "Calculations for compulsory insurance against accidents" - contributions for compulsory social insurance against accidents are assessed.
Insurance payments are taken into account when calculating income tax on the basis of paragraphs. 45 p. 1 of Art. 264 of the Tax Code of the Russian Federation, i.e. reduce the taxable income of the organization. Where it is said that contributions for compulsory accident insurance are included in other costs associated with production and sale.
Example. The organization is engaged in auditing. In March 2006, she gave her employees, who work under labor contracts, a salary of 1,500,000 rubles.
In addition, monthly premiums were paid - 160,000 rubles. Also for this month, the organization issued compensation for unused vacation - 7300 rubles. The following entry was made in the accounting of the company:
Debit 20
Credit 70
- 1 667 300 rubles. (1,500,000 + 160,000 + 7300) - salaries, bonuses, and compensation for unused vacation have been accrued.
The organization's activities are classified as class I professional risk.
Consequently, this organization must pay insurance contributions for social insurance against industrial accidents and occupational diseases in the amount of 0.2 percent. Insurance premiums are not charged on the amount of compensation for unused vacation.
The firm will pay contributions from 1,660,000 rubles. (1,500,000 + 160,000). And it will be reflected in accounting by the following entries:
Debit 20
Credit 69 subaccount "Calculations for compulsory accident insurance"
- 3320 rubles. (RUB 1,660,000 x 0.2%) - a compulsory accident insurance premium was charged.
For the entire amount of contributions for compulsory insurance against industrial accidents and occupational diseases (3320 rubles), the organization can reduce its taxable income.
However, in this case, the issue of paying contributions for compulsory insurance against industrial accidents from the amount of sick leave paid by the employer for the first two days of incapacity for work remains unresolved.
Let's give an explanation. Insurance premiums for compulsory insurance against industrial accidents are not charged on temporary disability benefits paid in accordance with the law. Policyholders are obliged to pay insurance indemnity, incl. and at their own expense. Payment of benefits by the employer for the first two days of incapacity for work is made on the basis of Art. 8 of the Federal Law of December 29, 2004 No. 202-FZ "On the budget of the Social Insurance Fund for 2005" and is not the insured's salary, therefore, contributions for insurance against industrial accidents are not charged on it.
Details 06/27/2016 09:19
From 01.01.2017, amendments to the Rules for classifying types of economic activities as professional risk will come into force
(http://base.consultant.ru/cons/cgi/online.cgi?req=doc&base=LAW&n=144081) regarding the procedure for setting the rate for "injury" contributions to those employers who have not confirmed their main activity in time ...
Contributions to the FSS "for injuries": with the indication of OKVED codes in the Unified State Register of Legal Entities, you need to be more careful
From 01.01.2017, amendments to the Rules for assigning types of economic activities to the class of professional risk will come into force (http://base.consultant.ru/cons/cgi/online.cgi?req=doc&base=LAW&n=144081) regarding the order setting a tariff for contributions "for injuries" to those employers who have not confirmed their main activity in time.
Such employers will be set a tariff for contributions based on the type of activity that has the highest class of professional risk among those activities that are reflected in relation to this employer in the Unified State Register of Legal Entities.
That is, it will not matter whether the employer actually conducts this activity or not. The main thing is that the OKVED code is listed in the Unified State Register of Legal Entities.
