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 division 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 the property of these institutions is in the ownership of 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. Calculate contributions for payments to these disabled people 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 premiums are mandatory payments that the company transfers to a special account on a monthly basis. This is monetary compensation to protect the interests of an employee injured at work. Regardless of the fact that payments are regular and are made for each employee individually, funds are paid after the occurrence of an insured event.
In the FSS, the rates for accidents in 2017 remain the same as in the previous year, but the administration itself has undergone some changes. Next, let's figure out the specifics of calculating insurance premiums!
Who is the payer?
Payers of contributions in case of injury are legal entities (enterprises of all forms of ownership) and individual entrepreneurs for their employees. It is charged on the amount.
For employees with whom a GPC agreement is concluded, where the conditions of insurance are not spelled out, the employer is not obliged to contribute funds.
The list of payments does not include:
- one-time financial assistance;
- sick leave payments;
- severance pay;
- amounts that are paid in case of damage caused at work;
- some other payments are determined by law.
You can find out in detail about the amounts of payments for which contributions for injuries are not charged by reading the Federal Law No. 125.
Deductions for injuries are made for the following types of income:
- the salary;
- bonus;
- vacation compensation;
- allowances.
No deductions are made for targeted government payments, expenses for staff development, payments in the event of the liquidation of an enterprise.
FSS rates 2017 against accidents
In order for an entrepreneur to find out what rate on injuries he needs to pay, he needs to know the main type of activity of the organization. There are 32 classes in total, which include a list of species grouped according to occupational risk classes. Each has been assigned an individual OKVED code.
From 01.01.2017 order No. 851Н is in effect. It defines new classification rules. The type of activity is confirmed annually. In order for the FSS authorities to appoint a tariff at which the injury rate will be calculated, you need to send supporting documents by April 15 of this year:
- certificate of the approved form;
- supporting statement;
- a breakdown of the balance sheet for enterprises for the previous period. Individual entrepreneurs are not required to provide reports.
Application and certificate forms can be found in the annexes to order No. 55 of the Ministry of Health and Social Development.
In the FSS, the rates for accidents in 2017 range from 0.2 to 8.5.
If the taxpayer does not provide the documents, then the FSS will independently assign a professional risk class, while choosing the highest rate - 8.5. Therefore, the documents must be submitted on time, because it will be impossible to challenge the tariff, according to the new rules in force this year.
Calculation method
Accident insurance premiums in 2017 are calculated by the accountant on a monthly basis by multiplying the premium base by the tariff rate.
The contribution base is the amount of money that the employee received during the reporting month. This may include not only wages, but other monetary benefits discussed above. It is calculated as the difference between payments under an employment contract and non-taxable contributions.
Example. The Krasny Luch enterprise is engaged in the extraction of cobalt ore - 07.29.22. This is the 32nd risk class. For this group, a tariff of 8.5 has been assigned, since this is a dangerous type of activity, injuries received at work can have serious consequences that entail large financial expenses. The salary fund for employees in March 2017 - 2.4 million rubles. Individual workers received financial assistance in the amount of 17 thousand rubles. Based on this:
- contribution base = 2,400,000-17,000 = 2,383,000 rubles;
- amount of deductions = 2,383,000 * 8.5% = 202,555 rubles.
The received amount is deducted by the company to a special account with the FSS.
Preferential rates
In 2017, reduced rates continue to apply for some types of activities:
- enterprises that belong to the category of privileged ones - charity, construction, education, health care, etc., if they receive an income of no more than 79 million rubles a year;
- pharmaceutical staff of pharmacies;
- an enterprise that conducts financial activities in free economic zones defined by law;
- IT companies;
Most of the powers from 01.01.2017 passed from the FSS to the National Assembly. She monitors the regularity of deductions by persons conducting business activities, debt collection, reporting analyzes.
Major changes:
- reports are submitted for the first quarter, six months and 9 months. Contains only the calculation algorithm;
- a calendar year is taken for the billing period;
- the forms of some documents have undergone changes: forms of forms No. 22-24 have begun to operate;
- the deadlines for submitting reports to the authorities have shifted.
Tariffs, categories of beneficiaries, payers have not changed at all.
Insurance against accidents at work in 2017 is compulsory in the Russian Federation. It provides protection to the employee and can be paid in the form of benefits in connection with temporary disability, a one-time or monthly insurance payment, additional payment for treatment, rehabilitation. The benefit cannot be more than the sum of four monthly insurance payments.
This type of payment is assigned to an employee after a medical examination if he partially or completely temporarily lost the ability to work. In case of death, the next of kin (husband / wife, children) has the right to such funds. The amount is fixed, one-time, is 1 million rubles.
Monthly payments can be indexed. The procedure is determined by the government of the Russian Federation. The maximum size of such amounts in 2017 is 72,290.4 rubles, lump sums - 94,018 rubles.
Insurance premium rates and calculation methodology have not changed in 2017. The main thing is to submit reports on time and confirm the type of activity.
KBK in the FSS (NS and PZ)
2017 —
| FSS (NS and PZ) - injuries- since 2017, contributions continue to be paid to the FSS | |
| 393 1 02 02050 07 1000 160
contributions are paid in FSS |
Insurance premiums to the FSS from accidents at work and occupational diseases for workers since 2017 of the year (KBK has not changed) 393 1 02 02 050 07 2100 160 - penalty interest |
| FSS- since 2017, contributions are paid to the IFTS | |
| 182 1 02 02090 07 1010 160
contributions are paid in IFTS |
social insurance since 2017 of the year 182 1 02 02 090 07 2110 160 - penalty interest |
| 182 1 02 02090 07 1000 160
contributions are paid in IFTS |
Insurance contributions to the FSS for compulsory social insurance in case of temporary disability and in connection with maternity for employees (debts) for 2016 182 1 02 02 090 07 2100 160 - penalty interest |
Sample payment order for contributions to the FSS
with KBK 2017
KBK in the FSS (NS and PZ)
2015 —
| 393 1 02 02090 07 1000 160 | Insurance premiums for compulsory social insurance in case temporary disability and in connection with motherhood |
| 393 1 02 02090 07 2100 160 | Penalty |
| 393 1 02 02090 07 3000 160 | Penalties on insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity |
| 393 1 02 02050 07 1000 160 | Insurance premiums for compulsory social insurance from accidents at work and occupational diseases |
| 393 1 02 02050 07 2100 160 | Penalty on insurance contributions for compulsory social insurance against industrial accidents and occupational diseases |
| 393 1 02 02050 07 3000 160 | Penalties on insurance premiums for compulsory social insurance against industrial accidents and occupational diseases |
| 393 1 11 02061 07 0000 120 | Income from the placement of temporarily free funds of the Social Insurance Fund of the Russian Federation, formed from the receipt of the unified social tax |
| 393 1 11 02062 07 0000 120 | Income from the placement of temporarily idle funds of the Social Insurance Fund of the Russian Federation, formed due to the receipt of insurance contributions for compulsory social insurance against industrial accidents and occupational diseases |
| 393 1 11 05037 07 0000 120 | Income from the lease of property under the operational management of the Social Insurance Fund of the Russian Federation |
| 393 1 11 09047 07 0000 120 | Other income from the use of property under the operational management of the Social Insurance Fund of the Russian Federation |
| 393 1 14 02070 07 0000 410 | Income from the sale of property under the operational management of the Social Insurance Fund of the Russian Federation (in terms of the sale of fixed assets for the specified property) |
| 393 1 14 02070 07 0000 440 | Income from the sale of property under the operational management of the Social Insurance Fund of the Russian Federation (in terms of the sale of inventories for the specified property) |
| 393 1 16 20020 07 6000 140 | Monetary penalties ( penalties) for violation of the legislation of the Russian Federation on state off-budget funds and on specific types of compulsory social insurance, budgetary legislation (in terms of the budget of the Social Insurance Fund of the Russian Federation) (for example, failure to submit a report or late submission of a report) |
| 393 1 16 21070 07 0000 140 | Monetary penalties (fines) and other amounts recovered from persons guilty of committing crimes, and in compensation for damage to property, credited to the budget of the Social Insurance Fund of the Russian Federation |
| 393 1 16 90070 07 6000 140 | Other receipts from monetary penalties (fines) and other amounts in compensation for damage credited to the Social Insurance Fund of the Russian Federation (administrative penalty) |
| 393 1 17 04000 01 0000 180 | Receipts of capitalized payments of enterprises |
| 393 1 17 06020 07 6000 180 | Other non-tax receipts to the Social Insurance Fund of the Russian Federation (voluntary insurance contributions) |
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State institution - regional branch of the Social Insurance Fund of the Russian Federation in the Republic of Khakassia
New KBK from January 1, 2017
Dear policyholders!
The state institution - the regional branch of the Social Insurance Fund of the Russian Federation in the Republic of Khakassia (hereinafter referred to as the Regional Branch) informs that from January 1, 2017, the administration of insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity is transferred to the tax authorities.
In this regard, the Regional Office recommends that policyholders pay insurance premiums for compulsory social insurance in case of temporary disability and in connection with maternity for December 2016 before December 30, 2016 on KBK 393 1 02 02 090 07 1000 160.
This will allow transferring information about the state of the personal account of the policyholders to the tax authorities without balances and avoiding controversial issues about the presence (absence) of debt.
From January 1, 2017, the payment of insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity should be made to the tax authorities, including:
for December 2016, if the actual payment is made in 2017 - by KBK 182 1 02 02 090 07 1000 160;
for the periods from January 2017 - by KBK 182 1 02 02 090 07 1010 160.
Please note that the implementation of the functions of administering insurance premiums for compulsory social insurance against industrial accidents and occupational diseases remains with the Social Insurance Fund of the Russian Federation; KBK 393 1 02 02 050 07 1000 160.
Below are the codes of the budget classification for payments for compulsory social insurance, which are currently in force and from January 1, 2017:
|
Appointment |
KBK in 2016 |
KBK in 2017 |
|
|
For periods until 12/31/2016 |
For the periods from 01.01.2017 |
||
|
Compulsory social insurance in case of temporary disability and in connection with maternity |
|||
|
Insurance premiums |
393 1 02 02090 07 1000 160 |
182 1 02 02090 07 1000 160 |
182 1 02 02090 07 1010 160 |
|
393 1 02 02090 07 2100 160 |
182 1 02 02090 07 2100 160 |
182 1 02 02090 07 2110 160 |
|
|
393 1 02 02090 07 3000 160 |
182 1 02 02090 07 3000 160 |
182 1 02 02090 07 3010 160 |
|
|
Compulsory social insurance against industrial accidents and occupational diseases |
|||
|
Insurance premiums |
393 1 02 02050 07 1000 160 |
||
|
393 1 02 02050 07 2100 160 |
|||
|
393 1 02 02050 07 3000 160 |
|||
To the list "
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. Specialists of the FSS of Russia issue such a document annually, as a rule, during the first decade.
Calculation of contributions taking into account a discount or surcharge
The FSS of Russia can set the tariff for the current year, taking into account a discount or surcharge.
If an organization (a separate subdivision) has established a tariff with a surcharge, then start using it from the beginning of the calendar year following the one in which the surcharge was 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. At the same time, the average number of people with disabilities should be at least 50 percent, and the share of their salaries should 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 the property of these institutions is in the ownership of 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 tariff.
The second category of beneficiaries includes organizations and entrepreneurs who provide salaries and other benefits to disabled people of I, II and III groups. Calculate contributions for payments to these disabled people based on 60 percent of the established tariff.
Such benefits are defined by Article 2 of the Law of December 22, 2005 No. 179-FZ, Article 2 of the Law of December 14, 2015 No.
FSS rate for accidents in 2018
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:
An example of calculating premiums for insurance against accidents and occupational diseases with the use of benefits
The authorized capital of LLC Production Company "Master" consists of contributions from public organizations of disabled people. The average number of people with disabilities is 55 percent. The share of the salary of disabled people is 30 percent. For 2016, the rate of premiums for insurance against accidents and occupational diseases is set at 1 percent (corresponds to the 9th class of occupational risk) with a 25 percent discount. That is, the tariff, taking into account the discount, is 0.75 percent (1% × (100% - 25%)).
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).
Injury premiums 2018: an up-to-date overview
217-ФЗ "On insurance rates for compulsory social insurance against industrial accidents and occupational diseases for 2009 and for the planning period of 2010 and 2011" it is established that insurance premiums are paid by the insured in the manner and at rates established by the Federal Law of December 22, 2005 № 179-FZ "On insurance rates for compulsory social insurance against industrial accidents and occupational diseases for 2006".
Federal Law of the Russian Federation of December 8, 2010 N 331-FZ extended the tariffs for 2011 - 2013 as well.
Federal Law of the Russian Federation of December 3, 2012 N 228-FZ extended the tariffs for 2013 - 2015 as well.
On insurance rates for compulsory social insurance against industrial accidents and occupational diseases in 2013 and for the planning period of 2014 and 2015
Classification of economic activities by occupational risk classes, effective from January 1, 2013.
The insurance rate is set as a percentage of the accrued remuneration for all reasons (income) of the insured, and in appropriate cases - to the amount of remuneration under a civil law contract by groups of industries (sub-sectors) of the economy in accordance with the occupational risk classes in the following amounts:
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
Insurance contributions for compulsory social insurance against industrial accidents and occupational diseases are paid in the amount of 60 percent of the amount of insurance rates:
1) organizations of any organizational and legal forms in terms of payments accrued on all grounds, regardless of sources of financing, payments in cash and (or) in kind (including, where appropriate, remuneration under civil law contracts) to employees who are disabled of I, II and III groups;
public organizations of disabled people (including those created as unions of 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 of public organizations of disabled people and in which the average number of disabled people is at least 50 percent, and the share of wages of disabled people in the wages fund is at least 25 percent;
institutions that were created to achieve educational, cultural, health-improving, physical culture, sports, scientific, informational and other social goals, as well as to provide legal and other assistance to disabled people, disabled children and their parents, the only owners of whose property are the said public organizations of people with disabilities.
An employer or an individual who has entered into a certain type of civil law contract with another individual must pay insurance premiums to the FSS. Mandatory contributions include contributions for injuries that remained unchanged in 2019. The amount of the payment depends on the type of activity of the organization and some other factors, such as the availability of benefits. How to find out the size of the insurance rate and calculate the final amount for the monthly transfer is described below.
According to the legislation of the Russian Federation, there are insurance payments that must be paid. These include insurance premiums for injuries (otherwise they are called payments to cover accidents and occupational diseases, "NS and PZ"). The following categories of policyholders are required to charge funds to their employees:
- organizations (legal entities) that have entered into an employment contract with an employee;
- individuals who have signed a civil contract.
If in the first case deductions are required, then in the second it all depends on the clauses of the agreement. The agreement may not indicate the requirement to provide insurance, then you can forget about the rates for injuries.
Rules for calculating deductions
Insurance payments directly depend on the ratio of several factors. It:
- the established main activity of the enterprise;
- occupational hazard class;
- the presence or absence of benefits;
- the size of the tax base from which the insurance is deducted.
There is a simple formula for calculating the due payments, which corresponds to Federal Law 125. It has the following form: (AB) * C, where A is the total amount of all contributions to the employee per month, B is those payments that are not taken into account when calculating insurance, and C is the rate set by the state for accident insurance.
The tax base includes all types of wages and allowances that are paid directly by the employer. But the state and some incentive types of charges are not included in it. When calculating the amount of insurance payments, you do not need to take into account:
- benefits that are provided for the period of study and internship in the company;
- state benefits for privileged groups;
- various types of material support;
- compensation payments received as a result of the emergency closure of the employing organization;
- allowances provided to workers in the northern regions, as well as those employed in activities hazardous to health.
If we are talking about bonus premiums, incentives and one-time payments based on the results of the six months or a year, they are taken into account when calculating contributions to the social insurance fund.
Tariffs for contributions to the FSS
The state has officially established the size of the rates for injury insurance. The list of all rates is indicated in the order of 2006. Since then, the percentages have not changed.
The percentage of deductions that must be transferred to the FSS account depends on the class of professional risk. The percentage ranges from 0.2 to 8.5%. In total, there are 32 classes of occupational hazard, which correspond to an even greater number of types of economic activity.
The higher the hazard class, the greater the percentage of the tax base is determined for deductions to the FSS for insurance against NS and PZ. Example: employees employed in tree nurseries are exposed to hazard class 4. This class corresponds to a tariff of 0.5%. Those employed in publishing will receive insurance premiums at the rate of 0.2%, since their activities are classified in the first class of occupational hazard. But the employees of an enterprise for the extraction of uranium ore should receive 8.1% of insurance deductions from accidents, since the activities of the organization belong to the 31st hazard class.
How to find out the required bet size
In order to find out the required tariff, you need to obtain information on the class of economic activity, and then familiarize yourself with the list of rates depending on the OKVED. Step-by-step process:
- Use the official documentation with the classification of activities. An example of such a file with a table is http://www.consultant.ru/cons/cgi/online.cgi?req=doc&base=LAW&n=211247&div=LAW&dst=100010%2C-2&rnd=0.5884550110585185#08675820404615728. Here you can find out the OKVED code by typing the activities being carried out into the search. You can also get OKVED data from the local tax office or social insurance fund.
- Based on the received OKVED code, find out the existing tariff. The list of tariffs can be found in the classifier http://itsreda.ru/spravka/nalogi-vznosy/FSS-NS-i-PZ.php.
As a result of the data obtained, it is necessary to calculate the mandatory contributions from injuries. However, it is important to remember that interest is set annually, and the exact amount of contributions depends on the decision of the FSS.
How to officially lock your bet
The activities of an organization may correspond to several OKVED codes at once, some of which refer to different rates. In such a situation, the final amount of contributions depends on the decision of the regional branch of the FSS.
The FSS annually sets the amount of payments for injury insurance, based on the documents provided by the organization. In order to obtain the lowest possible indicator, it is recommended that you send the documentation yourself to the social insurance fund. You need to collect the following package:
- an application for confirmation of economic activity in the prescribed form;
- certificate confirming the type of activity of the company;
- explanatory note from accounting to the residual balance for the previous reporting period.
If a legal entity is a medium-sized business association, then an explanatory note is not needed.
If the organization does not provide the specified package of documents, fines from the inspection authorities will not be charged. However, the tariff will be selected automatically. Most often, the maximum possible is set, which is not profitable for the business.
Additional all-Russian benefits in the payment of contributions
Insurance payments can be reduced by a certain percentage if the employer falls into the privileged category. Special conditions for calculating are created for organizations in which disabled people of I-III groups work. When transferring contributions to these employees, the tariff should be reduced by 60%.
- A disabled person of the 1st group works in the field of wholesale sale of games and toys. OKVED corresponds to code 46.18.2.
- Code 46.18.2 refers to the first class of occupational hazard, the maximum rate of which is 0.2%.
- Since the calculations are carried out taking into account the benefits, 60% must be deducted from the original rate. The final percentage for calculating contributions is 0.12%.
For ease of calculation, you can first calculate the contributions at the standard rate, and then multiply the resulting amount by 0.6. The result will not change from this.
"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 industrial accidents and occupational diseases in accordance with the Federal Law of July 24, 1998 N125-FZ "On compulsory social insurance against industrial accidents 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
INDUSTRIAL CASES AND DISEASES
FOR 2015 AND FOR THE PLANNED PERIOD OF 2016 AND 2017
FOR OBLIGATORY SOCIAL INSURANCE AGAINST ACCIDENTS
INDUSTRIAL CASES AND 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 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 in 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.
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 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
THE FEDERAL LAW
dated 02.12.13 N 323-FZ ABOUT INSURANCE RATES
FOR OBLIGATORY SOCIAL INSURANCE AGAINST ACCIDENTS
INDUSTRIAL CASES AND DISEASES
FOR 2014 AND FOR THE PLANNED PERIOD OF 2015 AND 2016
FOR OBLIGATORY SOCIAL INSURANCE AGAINST ACCIDENTS
INDUSTRIAL CASES AND 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 remunerations that are accrued in favor of the insured in 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.
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 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
INDUSTRIAL CASES AND 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
INDUSTRIAL CASES AND 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 remunerations that are accrued in favor of the insured in 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 contributions 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
from 30.11.2011 N 356-FZ
ABOUT INSURANCE RATES
FOR OBLIGATORY SOCIAL INSURANCE AGAINST ACCIDENTS
INDUSTRIAL CASES AND 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
INDUSTRIAL CASES AND DISEASES
FOR 2012 AND FOR THE PLANNED PERIOD OF 2013 AND 2014
Article 1.
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 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 remunerations that are accrued in favor of the insured in 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
INDUSTRIAL CASES AND 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
INDUSTRIAL CASES AND 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 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 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
INDUSTRIAL CASES AND 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
INDUSTRIAL CASES AND DISEASES
FOR 2010 AND FOR THE PLANNED PERIOD OF 2011 AND 2012
Article 1.
To 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
INDUSTRIAL CASES AND 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
INDUSTRIAL CASES AND 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 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, by April 15, you must send a special application to the FSS.
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 the application is not submitted in a timely manner, then the 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. Recall 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 operating KBC 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 rates for 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 premiums 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 FSS in 2018 will be as follows:
- 393 1 02 02 050 07 1000 160 - the main monthly payment;
- 393 1 02 02 050 07 2100 160 - penalty interest;
- 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 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 economic activities by occupational risk classes 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 the 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 revenue, 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 at the FSS department 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 of 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 benefits for temporary disability 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
Amendments to the Rules for classifying types of economic activity as a professional risk class will come into force on 01.01.2017
(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 enter 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.
