The Ministry of Labor of Russia has prepared a draft law in which the deadline for the expiration of existing tariffs to social insurance funds is postponed for a year - from the end of 2018 to the end of 2019. At the same time, the procedure for interaction between policyholders and the FSS of Russia is planned to be maintained until December 31, 2020 inclusive.
The amount of contributions to state off-budget funds now is:
- PFR - 22% (10% - over the established limit of the base for calculating insurance premiums);
- FSS of Russia - 2.9%;
- FFOMS - 5.1%.
Note that the current rates for contributions to state non-budgetary funds have been in effect since 2012 (Article 58.2 of the Federal Law of July 24, 2009 No. 212-FZ ""). Moreover, last year they were extended for a year (Federal Law of November 28, 2015 No. 347-FZ "On Amendments to Article 33.1 of the Federal Law" On Compulsory Pension Insurance in Russian Federation"and Article 58.2 of the Federal Law "On insurance premiums in Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund "). This year, the situation, apparently, will repeat itself.
Let us also remind you that from next year the procedure for administering deductions to state off-budget funds will change - the powers in this area will be the Federal Tax Service of Russia. For this, Chapter 34 was added to the Tax Code of the Russian Federation " Insurance premiums", which comes into force on January 1, 2017 (Federal Law of July 3, 2016 No. 243-FZ "").
What penalty will have to be paid for violation of the deadline for reporting on insurance premiums for each document not submitted (lately submitted)? Learn from the material "Responsibility for refusal or non-submission to the body of control over the payment of insurance premiums of the documents necessary to control the payment of insurance premiums" in "Encyclopedia of solutions. Taxes and contributions" Internet version of the GARANT system. Get 3 days free!
However, a number of functions are planned to be retained by the FSS of Russia until the end of 2020. The draft law under consideration assumes that the rules for the interaction of this fund with insurers will remain unchanged in the next four years. The point is that the amount of insurance premiums for compulsory social insurance (OSS) in case of temporary disability and in connection with motherhood (VniM) for payers of insurance premiums can still be reduced by the amount of their expenses for the payment of insurance coverage, and the overpayment can be set off in future periods. Verification of the correctness of expenses for the payment of insurance coverage for OSS in the event of VNiM will also be carried out by the territorial bodies of the FSS of Russia. The only change (from current practice) will be that insurance premium calculations on calculated insurance premiums for OSS in the event of VNiM and on the amounts of payers' expenses for insurance coverage of the FSS of Russia will be sent to the Federal Tax Service of Russia no later than five days from the date of their receipt in electronic form and no later than 10 days from the date of their receipt on paper to the relevant territorial body of the FSS of Russia (
Mandatory contributions to funds in 2017 are made according to a new procedure in connection with the repeal of Law No. 212-FZ of July 24, 2009 and the entry into force of Chapter 34 of the Tax Code. What changes have occurred in the calculations? Where to transfer the accrued contributions? And in what order to report in order not to go into the category of unscrupulous taxpayers - all the details and examples are below.
The budget deficit of the Russian Federation and the decrease in contributions to reserve fund necessitated tax reform social contributions. The legislation regulating the legal relationship between the state and taxpayers in terms of mandatory pension, medical and social insurance has been radically revised this year. Presidential Decree No. 13 dated January 15, 2016 resulted in the adoption of 2 Laws: No. 243-FZ and No. 250-FZ. According to the development of these normative documents the transfer of the administration of insurance premiums to the Federal Tax Service has become a reality today. From now on, taxpayers are required to fulfill the obligation to accrue and pay contributions (ECCC below) under the new requirements.
What awaits the insurers on deductions for social needs? It should be noted right away that the main provisions of 2016 have been preserved. Thus, the tax rates, objects of taxation, calculation of the base, categories of taxpayers, reporting periods, payment terms, preferential tariffs remained at the same level. The procedure for determining contributions for injuries, including the reporting and details for payment, has not changed.
Social contributions - regulations 2017:
- Transfer of insurance premiums to the Federal Tax Service - administration and control over the payment and reporting of the ESS in terms of OPT, CHI and FSS VNiM were transferred to the territorial tax authorities at the place of registration / registration of taxpayers.
- Injury deductions are made in the same order, the main regulatory body is the FSS.
- Insurers - categories are listed in stat. 419 of the Tax Code: employers, individual entrepreneurs, self-employed people, etc.
- Non-taxable amounts - the full list contains stat. 422 NK: various state benefits; severance pay; annual financial assistance up to 50,000 rubles. at the birth of children, up to 4000 rubles. per employee; reimbursable mortgage interest; travel allowance 700/2500 rub. for domestic/foreign trips, etc.
- Additional and reduced interest rates– in general, they were also kept at the old level, new conditions were introduced for the beginning and termination of the application of tariffs.
- The maximum basis for calculating the ESSA is that contributions to the pension fund from wages are made at the general rate until the maximum limit is reached, the approved amounts are given below. The same rule applies to social security contributions. Medical taxes are calculated at a single rate.
- In-kind income - the amount is determined at the level of market prices, and not contractual, as it was before.
- Reporting - contributions to the pension fund in 2017 are submitted according to a new procedure: the PFR retains the function of accepting the forms of SZV-STAZH and SZV-M, for the FSS - 4-fss in terms of injuries. All other accruals are reflected in the new unified calculation form, which is submitted instead of the previously existing RSV-1.
- Payment of the ESSC – contributions to the pension fund in 2017 are not made. Payments must be made according to the details tax authorities indicating the new CSC. This rule applies to settlements from 01/01/17, even if contributions for 2016 are paid off.
- Inspections - cameral and field events of contributions to the social funds of VNiM, contributions to the compulsory medical insurance fund and verification of the completeness of payment of insurance premiums to the PFR from 2017 will be carried out by employees of the Federal Tax Service.
Contributions to funds in 2017 - table
The current rates are summarized in the table below. At the same time, tariffs are indicated for general categories of employers, including both enterprises and entrepreneurs. Separately, individual entrepreneurs working "for themselves" along with self-employed individuals are singled out. Limit limits and the main companies eligible to use the reduced rates are also indicated.
ECCC tariffs relevant in 2017:
Limits for employers in 2016-2017:
Contributions to state off-budget social funds at reduced rates are entitled to make the following categories of insurers:
- Enterprises on the simplified tax system, as well as individual entrepreneurs, the main type of work of which is preferential activity subject to the limit.
- Pharmaceutical, pharmacy companies, including individual entrepreneurs.
- Entrepreneurs on PSN.
- Simplified NGOs, as well as charitable foundations and companies implementing objects of intellectual activity.
- IT structures.
- Members of Skolkovo.
- Members of some SEZs (special economic zones).
- Residents of Special Territories.
A complete list of companies eligible to calculate contributions to social funds at reduced rates is contained in stat. 427 NK. In addition, for enterprises that have received a class based on the results of the SOT (special assessment of labor conditions), additional tariff rates are legally established. The size depends on the level of danger and varies from 0% for the optimal class to 8% for the most dangerous.
To understand all the legislative changes, we will give a detailed example of calculations for contributions to social funds for 1 sq. 2017 Before calculating, the policyholder needs to make sure which category of taxpayers he belongs to and at what rates the ESS is calculated (general, reduced and additional). If there are excluded amounts, it is required to make an adjustment to the taxable base, and all accruals on income should be summed up and compared with the limit value. After that, contributions are calculated and standard postings are made.
An example of calculating contributions for 1 sq. 2017:
The Voskhod LLC enterprise pays 2 employees a salary in the total amount of 70,000 rubles. per month, for the 1st quarter the amount of income is 210,000 rubles. The company applies general tariffs, reduced / additional are not used. There are no exemptions in this period. Contributions to the social insurance fund are:
- In the OPS - 46200 rubles. = 210000 x 22%. Posting - D cost accounts (20, 44, 25, 26, 23) To account. 69, insurance sub-account 69.2.
- In the FSS - 6090 rubles. = 210,000 x 2.9%. Posting - D cost accounts (20, 44, 25, 26, 23) To account. 69, insurance sub-account 69.1.
- In compulsory medical insurance - 10710 rubles. = 210000 x 5.1%. Posting - D cost accounts (20, 44, 25, 26, 23) To account. 69, insurance sub-account 69.3.
Payment of accruals for March must be made before April 15 to the Federal Tax Service. Contributions for the assigned professional class for injuries are transferred to the FSS bodies.
Insurance contributions to the PFR and the FSS - reporting
In the jurisdiction of the PFR employees, control over personalized data remains, including the amount of income of individuals and insurance experience. The purpose of reporting is the subsequent assignment of pension payments to citizens. In this regard, taxpayers are required to submit 2 reports to the funds:
- SZV-M - surrendered to the FIU every month until the 15th day.
- SZV-STAZH - is rented to the FIU every year until March 1. Additionally, the SZV-ISKh and SZV-KORR forms are valid.
- 4-FSS - submitted to the FSS every quarter until the 20th/25th when submitted "on paper" / in electronic format.
Note! The listed information refers to periods from 2017, earlier time periods are subject to the old reporting forms.
ESS Contribution Checks
The correctness of the calculation and payment of payments on contributions from 2017 will be checked by the Federal Tax Service. If discrepancies are identified in favor of the state, inspectors can make additional charges. Identification of inconsistencies will be made on the basis of data on earnings displayed by taxpayers in their personal income tax returns.
However, in checking hospital benefits the participation of employees of the FSS is necessary. A request to the pension fund for deductions, a sample here, can be made by employers when calculating the amount of benefits. Information is necessary in cases where an employee does not have data on his income. Also, individuals have the right to apply for accrued pension contributions by personally visiting the PFR branch or through the public services portal.
Often, insured persons have a question: Do banks check contributions to the pension fund? Interest can be caused when applying for loans for various purposes, including when unofficial income is indicated in the salary certificate. You should not worry, a financial and credit institution cannot check deductions to the FIU, since such a procedure is not provided for by law.
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A year has passed since the control of 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 to collect 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 IP pay for themselves
First, about the amount of contributions that each entrepreneur must make for himself in 2018, even if he does not conduct real activities or has no business income. The formula for calculating these amounts has changed compared to previous years. Now contributions are no longer tied to the minimum wage, which shows a rapid and significant increase - 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 equated to the minimum subsistence level already to. If we take into account that this amount is 11,163 rubles, then the previous binding of the amount of insurance premiums to minimum wage would have called a sharp increase IP payments for themselves. To prevent this, the Government decided to set a fixed amount of insurance premiums for 2018.
Law No. 335-FZ dated November 27, 2017 changed the norms of Article 430 of the Tax Code of the Russian Federation, establishing individual entrepreneurs' insurance premiums for 2018 in a fixed amount:
- for mandatory 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 with the previous year, means an increase of 4395 rubles. If the entrepreneur was not registered in this capacity for the whole year, then the annual amount is recalculated accordingly.
The rule for calculating the additional contribution for incomes over 300,000 rubles per year has not changed: 1% of the amount in excess of the limit is still charged for pension insurance. There is also a limit on the amount of contributions made by an entrepreneur for his or her pension insurance. The maximum contributions to the PFR in 2018 for an individual entrepreneur are 212,360 rubles: at the rate of 8 * 26,545 * 12 months * 26%. Individual entrepreneurs pay contributions to their social insurance voluntarily for themselves.
The table shows the mandatory payments of the entrepreneur in 2018, calculated according to the new law
The terms for payment of IP payments have partially changed: a fixed amount of 32,385 rubles must be paid no later than December 31, 2018, and an additional 1% contribution can now be paid later - until July 1, 2019, and not until April 1, as it was before.
IP Sergienko A.M. received in 2018 an income of 1.3 million rubles.The additional contribution for pension insurance will be ((1,300,000 - 300,000) * 1%) = 10,000 rubles. That is, the total IP Sergienko A.M. must pay for himself with such an 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 profitable terms opening and maintaining a current account.
How much do payers of employee contributions have to 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 law contracts;
- ordinary individuals who are not registered as individual entrepreneurs.
Payers pay contributions at their own expense, and do not withhold them from payments to an individual. In 2018, insurance premium rates remained at the same level and generally amount to 30% of payments to employees. In addition, there are some categories of payers for whom the rate of insurance premiums in 2018 has been significantly reduced. In order to be able to make deductions for these reduced tariffs, 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 of 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 reaching these payments (separately for each employee), the payer pays contributions. If the payer is included in the preferential category, then after reaching the marginal base, contributions for pension and social insurance of the employee are not paid. As for payments for health insurance, their tariff does not change when the marginal base is reached.
Insurance premiums in 2018 rates set Tax Code Russian Federation(table of general and reduced tariffs)
Pension insurance | Social insurance | Health insurance |
|
|---|---|---|---|
Policyholders not eligible for benefits before the contribution base limit is reached | 2,9% | 5,1% |
|
Non-eligible policyholders after reaching the contribution base ceiling | 5,1% |
||
1. Organizations and individual entrepreneurs on the simplified tax system, for certain types of activities (Article 427 of the Tax Code of the Russian Federation) 2. Pharmacies operating on UTII 3. IP on PSN, except for those engaged in trade, catering, rent 4. Non-profit and charitable organizations on the simplified tax system | |||
1. Economic companies and partnerships on the simplified tax system that implement inventions, patents, designs. 2. Or-ga-ni-za-tion and individual entrepreneurs who have entered into agreements with special economic zones for tech-no-to-implemented-ren-che-sky and tourist-sko-re-kre-a-tsi-on -nuyu de-I-tel-no-st | 13% | 2,9% | 5,1% |
| Accredited IT organizations | 8% | 2% | 4% |
Insurers in respect of crew members of vessels registered in the Russian International Register of Ships | |||
Participants of the Skol-ko-vo project in Russia | |||
1.Participants free economic zone on the territory of the Republic of Crimea and Sevastopol 2. Residents of the territory of rapid socio-economic development 3. Residents of the free port "Vladivostok" | 1,5% | 0,1% |
Additionally, a contribution is paid to the FSS for compulsory insurance from accidents at work and occupational diseases (from 0.2% to 8.5%). The terms for transferring contributions for employees have not changed: no later than the 15th day of the month following the reporting one (clause 3 of article 431 of the Tax Code of the Russian Federation).
New contribution reporting
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.
V Pension Fund:
- monthly - no later than the 15th day of the month following the reporting one (previously it was before the 10th day);
- once a year personalized accounting information (SZV-Experience) - no later than March 1, 2019 for 2018.
V Social Insurance Fund:
- updated form, the 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(with more than 25 employees).
V tax office surrenders, which combines information that was previously included in RSV forms and 4-FSS. A single calculation of contributions must be submitted no later than the 30th day following the reporting period (clause 7, article 431 of the Tax Code of the Russian Federation).
Despite the fact that 2017 has not yet arrived, many individual entrepreneurs are concerned about the following questions: have there been any changes in the procedure for paying mandatory insurance contributions to off-budget state funds how much these taxes are, what rates apply and how they are calculated. Let's try to deal with these issues in more detail.
How much are insurance premiums to off-budget funds in 2017?
The main news for today, which concerns individual entrepreneurs, is that in 2017 there will be a transition from insurance payments to the state Pension Fund, FSS and FFOMS to the transfer of insurance premiums to the account of the ESS (Unified Social Insurance Fee). This means that next year all payments will be bundled into a single fee called ESS. Consequently, businessmen should be ready for new payment details and new payment procedures.
The main points that all individual entrepreneurs should learn are that it is necessary to make insurance payments to extra-budgetary funds even if you do not carry out your activities for some time and do not make a profit.
The amount of these deductions from the rate wages today is
- in the PFR - 22%;
- in the FSS of the Russian Federation - 2.9%;
- in FFOMS - 5.1%.
However, in 2017 the administration of these fees will change, as stated in the new Chapter No. 34 of the Tax Code of Russia "Insurance taxes", which will come into force on January 1 next year.
Table of insurance premiums to off-budget funds 2017
Clearly, insurance payments to state non-budgetary funds in 2017 are presented by a special table that contains contribution rates in 2017. You can familiarize yourself with the table in free mode, and you can also download it
Payments to off-budget funds in 2017 for individual entrepreneurs
Rates and payments to state off-budget insurance accounts for private entrepreneurs, which they deduct for themselves, have increased since January 1 of this year. This is primarily due to the increase in the collection of the minimum wage. For example, if a businessman has a profit of 300 thousand rubles a year, then he pays only two taxes in the amount of about 23 thousand rubles. If his income exceeds 300,000, then he pays the already indicated 23,000 plus one percent of the amount of profit exceeding 300,000.
All paid receipts for contributions must be kept. In order to find out whether your payment has reached or not, you can call your regional management and find out all the information of interest from his employee.
The procedure for calculating insurance premiums to off-budget funds
Private entrepreneurs make contributions on payments using only one settlement document - it can be a payment order or a receipt. Further, the State Pension Fund itself divides the tax paid into two types:
- one goes to the pension savings account;
- the other is for the insurance part.
A businessman himself determines how it is convenient for him to pay insurance premiums to off-budget state funds:
- quarterly;
- once a year.
As for contributions to the MHIF (FFOMS), these payments are fixed and this year their rates are:
- for one month - 316 rubles 40 kopecks;
- per quarter - 949.21 rubles;
- per year - 3796.85 rubles.
If the annual income of the entrepreneur exceeds 300 thousand, then no additional payments are not produced in the FFOMS.
Rates of insurance contributions to state non-budgetary funds
The minimum rates for reduced tariffs will continue to operate next year. However, not everyone can count on them. Data insurance rates in off-budget state funds depend on the scope of the enterprise. A simplified taxation system is available for those Russian entrepreneurs who are employed in such manufacturing industries as:
- production of food products;
- production of textile and clothing products;
- construction industry;
- work with objects made of natural wood;
- provision of services in the field of education;
- waste recycling;
- furniture manufacturing;
- scope of medical services;
- sports industry and so on.
The most complete information about this insurance information can be found in Article 58 federal law RF.
There will be more reporting on contributions in 2017
| As it was | How did it become | Pros/Cons | Expert comments |
|---|---|---|---|
| In 2016, only three reports on contributions were submitted: 4-FSS (to the FSS), RSV-1 and SZV-M (to the Pension Fund). | There will be more work, so in full-time accounting it is worth distributing the load between subordinates in advance and reviewing the reporting plan. In addition, companies that maintain full-time accounting will find it much more difficult to approve the vacation schedule, taking into account the emergence of new reporting and changes in the timing of its delivery. | Companies that have switched to us for calculating payroll and payroll taxes will not be affected by this problem. At the same time, due to the increase in the volume of reporting, the cost of payroll services will rise slightly. |
- Unified calculation of insurance premiums - submitted to the Federal Tax Service Inspectorate, once a quarter;
- Calculation of contributions for injuries - is submitted to the FSS, once a quarter;
- Monthly information on insured persons (form SZV-M) - to the Pension Fund of the Russian Federation, once a month;
- Report on the length of service of employees - is submitted to the FIU, once a year.
- All reports of the company will be submitted electronically if the number of employees is more than 25 people. If less, then you can report on paper.
Pros/Cons
There will be more work, so in full-time accounting it is worth distributing the load between subordinates in advance and reviewing the reporting plan. In addition, companies that maintain full-time accounting will find it much more difficult to approve the vacation schedule, taking into account the emergence of new reporting and changes in the timing of its delivery.
Expert comments
Companies that have switched to us for calculating payroll and payroll taxes will not be affected by this problem. At the same time, due to the increase in the volume of reporting, the cost of payroll services will rise slightly.
As it was:
In 2016, only three reports on contributions were submitted: 4-FSS (to the FSS), RSV-1 and SZV-M (to the Pension Fund).
How did it become
From 2017, the company will submit four reports on contributions:
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Checking the payment of contributions will be stricter
| As it was | How did it become | Pros/Cons | Expert comments |
|---|---|---|---|
| The FSS controlled the payment of health insurance contributions, contributions for temporary disability and in connection with maternity and injuries, and pension contributions were controlled by the PFR. | Since 2017, the administration of all contributions, with the exception of contributions for injuries, comes under the control of the Federal Tax Service. Injury contributions will remain under the wing of the FSS. A new chapter 34 of the Tax Code of the Russian Federation “Insurance premiums” is devoted to new contributions. | Insurance premium checks will become stricter. First, "camera rooms" and field checks will be held according to the rules of the Tax Code of the Russian Federation. And it gives the tax authorities more rights than the funds currently have. In particular, inspectors will be able to interrogate employees and block accounts for arrears. Secondly, tax authorities and funds will conduct joint audits. And the more inspectors, the more dangerous the checks will be. | The tax authorities will collect the arrears for 2016 or earlier periods. Funds will provide information about the arrears. Therefore, before the end of the year, it is important to reconcile with the funds so that the correct data gets into the IFTS. And if there is a failure in the transfer of data, the company will have a certified reconciliation certificate in its hands. Clients of our company are insured against such discrepancies, because regular reconciliation with funds is part of our standard of service. |
As it was:
The FSS controlled the payment of health insurance contributions, contributions for temporary disability and in connection with maternity and injuries, and pension contributions were controlled by the PFR.
How did it become
Since 2017, the administration of all contributions, with the exception of contributions for injuries, comes under the control of the Federal Tax Service. Injury contributions will remain under the wing of the FSS. A new chapter 34 of the Tax Code of the Russian Federation “Insurance premiums” is devoted to new contributions.
Pros/Cons
Insurance premium checks will become stricter. Firstly, “camera rooms” and field inspections will be held in accordance with the rules of the Tax Code of the Russian Federation. And it gives the tax authorities more rights than the funds currently have. In particular, inspectors will be able to interrogate employees and block accounts for arrears. Secondly, tax authorities and funds will conduct joint audits. And the more inspectors, the more dangerous the checks will be.