With the advent of 2017, the monitoring process for recording insurance premiums has changed. Now this function is performed by the Federal Tax Service, which is regulated by Order No. 13 dated January 15, 2016. main reason such innovations became poor collection tax payments for the insurance of employees and entrepreneurs themselves. Consider the amount of insurance premiums set in 2017, interest rates for the PFR, FSS and FFOMS, taking into account innovations.
The following insurance funds were transferred under the control of the Federal Tax Service:
- on the pension insurance;
- on the health insurance;
- for social insurance in case of loss of temporary disability and maternity.
Consequently, the collection of debts and acceptance of reporting on contributions will now be carried out by the Federal Tax Service, which is already legally enshrined in the Tax Code of the Russian Federation.
Please note that control over the administration of insurance premiums for injuries and accidents at work was left to the Fund social insurance.
Also, in accordance with Chap. 34 of the Tax Code of the Russian Federation, adjustments were made during the reporting periods for reporting. At the same time, the form of reporting and the timing of its submission have changed. However, there were no colossal amendments regarding the procedure for calculating and paying insurance premiums.
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Rates and amount of insurance premiums
Tariffs of insurance premiums from the tariff rates of employees for 2017 table:
In case of exceeding the marginal base in the context of each employee, the payer has the right to pay contributions at reduced rates.
Application of lower rates for insurance premiums
Application of lower tariffs for insurance premiums eligible taxpayers who have reached the marginal base for accrual, as well as preferential category taxpayers specified in paragraph 4 - 10 of Art. 427 of the Tax Code of the Russian Federation. However, if the “specified conditions” are not observed, legal entities and individuals lose the right to apply reduced rates for insurance premiums to the FSS, PFR and FFOMS:
Insurance premiums of an individual entrepreneur
The algorithm for calculating insurance premiums “for oneself” has not changed. Contributions are withdrawn in a fixed amount from the minimum wage in favor of the PFR and FFOMS. In case of exceeding the annual income - 300,000 rubles, in addition to fixed contributions, the entrepreneur undertakes to pay an additional amount of the PFR in the amount of 1% of the amount of this excess over the specified limit.
| Contribution type | Sum* |
| The amount of the fixed tax in FFOMS | Minimum wage x 12 months x 5.1% = 4590 rubles. |
| The amount of a fixed tax in the Pension Fund of the Russian Federation, but provided that the amount of the annual income of a private entrepreneur does not exceed 300 thousand rubles. | Minimum wage x 12 months x 26% = 23400 rubles. |
| The amount of additional payment to the Pension Fund in case of excess of the annual income of a private entrepreneur is 300 thousand rubles. | 1% of the amount of the annual income of a private entrepreneur, which after that decreases by 300 thousand rubles, but not more than 163,800 rubles. The maximum amount of the 2017 contribution that can be paid to a private entrepreneur in the FIU: 1) 8 x minimum wage x 12 months. x 26% = 187,200 rubles. 2) Payment is made minus the fixed tax in the Pension Fund of the Russian Federation - 23,400 rubles. (187,200 rubles - 23,400 rubles = 163,800 rubles) |
* Calculations are based on the minimum wage (7,500 rubles)
Based on the foregoing, it can be seen that the accounting for insurance premiums has not changed, with the exception of the final counterparty (FTS) for collecting debts and accepting reports on them.
General provisions
Insurance premiums are a fee that organizations and individual entrepreneurs in Russia are required to pay. They have been introduced since 2010, when they replaced the unified social tax (UST).
Until 2017, insurance premiums were not formally included in tax system Russia, but always played essential role in the system of compulsory social insurance of our country. Their payment ensures the right to receive financial support upon retirement, during pregnancy and in the event of the birth of a child, during illness. Eligibility for free medical care also inextricably linked with the payment of insurance premiums.
Now the tax authorities control compliance by policyholders with the legislation on taxes and fees within the framework of cameral and on-site inspections. However, whether the contributions for injuries are correctly calculated and transferred, whether the benefits are paid correctly, as before, the FSS checks. The changes are provided for by the Federal Law of July 3, 2016 N 243-FZ.
Insurance premiums include:
- Insurance premiums for compulsory pension insurance (OPS). They have been listed in the IFTS since 2017.
- Insurance premiums for compulsory social insurance for temporary disability and in connection with motherhood. They are transferred as before to the Social Insurance Fund of the Russian Federation.
- Insurance premiums for compulsory health insurance (CHI). They have been listed since 2017 in the IFTS.
There are also so-called injury contributions (insurance contributions for compulsory social insurance against accidents at work and occupational diseases), however, they are regulated by a different federal law and stand somewhat apart. Dedicated to injury contributions separate material in our .
Foundation and legal basis
Issues of insurance premiums were previously regulated by a number of federal laws. Fundamental among them was the Federal Law of July 24, 2009 N 212-FZ, which became invalid due to amendments to the Tax Code.
Now, in relation to the calculation and payment of insurance premiums, the norms of the Tax Code of the Russian Federation are applied. New section 11 and chapter 34 of the Code are devoted to insurance premiums.
Since 2017, the tax authorities:
With regard to insurance premiums for the periods that have elapsed before the onset of 2017, the PFR and the FSS continue to conduct inspections and identify the presence of arrears.
The Tax Code in Article 8 establishes the concept of insurance premiums - these are mandatory payments for compulsory pension insurance, compulsory social insurance in case of temporary disability and in connection with motherhood, for compulsory health insurance collected from organizations and individuals in order to financial support realization of the rights of insured persons to receive insurance coverage for the corresponding type of compulsory social insurance.
Insurance contributions are also recognized as contributions collected from organizations for the purpose of additional social security. certain categories individuals.
Tax Code of the Russian Federation in latest edition installs:
- general conditions for establishing insurance premiums (Article 18.2 of the Tax Code of the Russian Federation);
- circle of payers of contributions (Article 419 of the Tax Code of the Russian Federation);
- obligations of payers (Article 23 of the Tax Code of the Russian Federation);
- the procedure for calculating insurance premiums (Article 52 of the Tax Code of the Russian Federation);
- taxable object and base (Articles 420 and 421 of the Tax Code of the Russian Federation);
- insurance premium rates (Articles 425-429 of the Tax Code of the Russian Federation);
- the procedure for paying insurance premiums (Article 431 of the Tax Code of the Russian Federation);
- liability for violation of legislation on insurance premiums and other issues.
Payers of insurance premiums
According to Article 419 of the Tax Code of the Russian Federation, payers of contributions are persons making payments and other remuneration to individuals:
- organizations;
- individual entrepreneurs;
- individuals who are not individual entrepreneurs.
Contributions are also paid by individual entrepreneurs, lawyers, mediators, notaries engaged in private practice, arbitration managers, appraisers, patent attorneys and other persons involved in the established legislation Russian Federation order of private practice. These are payers who do not make payments and other remuneration to individuals. They are dedicated to a separate material in the directory of taxes.
If the payer belongs to several categories at the same time, he calculates and pays insurance premiums separately for each basis.
The object of taxation of insurance premiums
The tax code in Art. 420 provides for the rules for determining the object of taxation of insurance premiums in three cases.
For organizations and individual entrepreneurs, making payments in favor of individuals subject to compulsory social insurance in accordance with federal laws on specific types of compulsory social insurance, payments and other remuneration accrued:
- within the framework of labor relations and civil law contracts, the subject of which is the performance of work, the provision of services;
- under contracts of author's order, in favor of the authors of works;
- under agreements on the alienation of the exclusive right to works of science, literature, art, publishing license agreements, license agreements on granting the right to use a work of science, literature, art;
For individuals who are not recognized as individual entrepreneurs, the object of taxation are:
- payments and other remuneration employment contracts and civil law contracts, the subject of which is the performance of work, the provision of services, paid by payers of insurance premiums in favor of individuals (with the exception of remuneration paid individual entrepreneur m, lawyers, notaries and other persons engaged in private practice). The concepts of the object of taxation for these payers were transferred without significant changes from federal law N 212-FZ, which has become invalid.
New in tax code is the selection of a separate object for individual entrepreneurs, lawyers, notaries and other persons engaged in private practice. It:
- minimum size wages, established at the beginning of the corresponding billing period, and if the amount of income of such a payer for billing period exceeds 300,000 rubles, his income is also recognized as the object of taxation of insurance premiums.
What payments are not subject to insurance premiums:
- Payments and other remuneration under civil law contracts, the subject of which is the transfer of ownership, and contracts related to the transfer of property for use (with the exception of copyright contracts, contracts for the alienation of the exclusive right to works of science, literature, art, publishing license contracts, license agreements on granting the right to use a work of science, literature, art). These are contracts of sale, lease, loan, loan, etc.
- Payments to a foreign citizen or stateless person on the basis of an employment contract, according to which the place of work of a person is a separate subdivision Russian organization outside the Russian Federation, or a civil law contract for the performance of work (rendering of services), the execution of which also takes place outside the territory of the Russian Federation.
- Payments to reimburse the expenses of a volunteer in the framework of the execution of a civil law contract concluded in accordance with the Federal Law of August 11, 1995 N 135-FZ "On charitable activities and charitable organizations, with the exception of food expenses in excess of the daily allowance.
- Payments to foreign citizens and stateless persons under employment contracts or under civil law contracts in connection with the preparation and holding of the 2018 FIFA World Cup and the 2017 FIFA Confederations Cup in the Russian Federation. Payments made to volunteers under civil law contracts that concluded with FIFA, to reimburse the expenses of volunteers in connection with the execution these contracts in the form of payment of expenses for registration and issuance of visas, invitations and similar documents, payment of travel costs, accommodation, meals, sports equipment, training, communication services, transport support, and others.
The list of amounts not subject to insurance premiums, given in Article 422 of the Tax Code of the Russian Federation, is somewhat different from the list that was enshrined in Art. 9 of the Federal Law N 212-FZ.
Previously, the employer's contributions paid in accordance with the legislation of the Russian Federation on additional social security for certain categories of employees were not subject to insurance premiums in the amount of the contributions paid. In the new list, such employer contributions are not mentioned, which means that contributions will have to be deducted from their payment.
The second change is that earlier, when payers paid expenses for business trips of employees, per diems were not subject to insurance premiums, regardless of the amount. Now, when payers pay the expenses for business trips of employees, per diems will not be subject to insurance premiums, only those provided for in paragraph 3 of Art. 217 of the Tax Code of the Russian Federation.
The third change: among payments not subject to insurance premiums, payments to guardians were previously mentioned, but there was no indication of the conditions for such payments. Now there is a rule that lump-sum amounts are not subject to insurance premiums. financial assistance provided to guardians when establishing custody of a child, paid during the first year after the establishment of guardianship, but not more than 50 thousand rubles. for every child.
Not subject to insurance premiums under article 422 of the Tax Code of the Russian Federation:
- State benefits, including unemployment benefits, as well as benefits and other types of compulsory insurance coverage for compulsory social insurance.
- All types compensation payments(within the limits established in accordance with the legislation of the Russian Federation) - the article provides an exhaustive list of them.
- Amounts of one-time material assistance to employees in connection with natural disaster(emergency, terrorist attacks); with the death of a family member; at the birth (adoption) of a child or the establishment of guardianship, but not more than 50,000 rubles for each child.
- Incomes of communities of indigenous peoples of the North, Siberia and Far East from the sale of products obtained as a result of their management traditional species industry (except for wages of workers).
- The amounts of insurance payments (contributions) for compulsory insurance employees, carried out by the payer in the manner prescribed by the legislation of the Russian Federation, the amount of payments under agreements of voluntary personal insurance employees, concluded for a period of at least one year, the amount of payments under contracts for the provision of medical services for employees concluded for a period of at least one year, the amount of payments under contracts of voluntary personal insurance of employees, concluded exclusively in the event of the death of the insured person and (or) harm to the health of the insured person, as well as the amount of the payer's pension contributions under contracts of non-state pension provision.
- Employer contributions for funded pension in the amount of paid contributions, but not more than 12,000 rubles per year per each employee in whose favor the employer's contributions were paid.
- The cost of travel for employees to and from the place of vacation and the cost of carrying baggage weighing up to 30 kilograms, paid by the payer of insurance premiums to persons working and living in the Far North.
- Amounts paid to individuals by election commissions, referendum commissions, as well as from the funds of election funds of candidates for the position of the President of the Russian Federation, candidates for deputies of the State Duma, candidates for deputies of the legislative (representative) body of state power of a constituent entity of the Russian Federation, candidates for a position in another government agency subject of the Russian Federation for the performance by these persons of work directly related to the conduct of election campaigns, referendum campaigns.
- The cost of uniforms and uniforms issued to employees in accordance with the legislation of the Russian Federation, as well as civil servants of federal government bodies free of charge or with partial payment and remaining in their personal permanent use.
- The cost of travel benefits provided by the legislation of the Russian Federation to certain categories of employees.
- Financial assistance to employees within 4000 rubles. per person per calendar year.
- The amount of payment for training employees for basic professional educational programs and additional professional programs.
- Reimbursement of the employee's expenses for paying interest on a loan for the purchase or construction of housing.
- Sums allowance, food and clothing support in connection with the performance of duties of military service and service in these bodies in accordance with the legislation of the Russian Federation.
- All types of payments and remuneration under civil law contracts, including copyright contracts, in favor of foreign citizens and stateless persons temporarily staying in the territory of the Russian Federation.
- Daily allowance for business trips, provided for in paragraph 3 of Article 217 of the Tax Code of the Russian Federation, as well as actually incurred and documented targeted expenses for travel to and from the destination.
- Expenses of members of the board of directors or members of another similar body of the company in connection with their arrival to attend its meeting.
The basis for calculating insurance premiums
How is the basis for assessing contributions in 2017 determined?
The base for calculating insurance premiums for payers making payments and other remuneration to individuals is determined by Article 421 of the Tax Code of the Russian Federation as the amount of payments and other remuneration provided for in paragraph 1 of Art. 420 of the Tax Code of the Russian Federation, accrued by payers of insurance premiums for the billing period in favor of individuals (with the exception of amounts not subject to insurance premiums specified in Article 422 of the Tax Code of the Russian Federation).
The base for calculating insurance premiums is determined separately for each individual from the beginning of the billing period after the end of each calendar month cumulative total.
The calculation of the base takes into account remuneration paid both in cash and in kind. The base for payments in kind is defined as the cost of goods (works, services) received by an individual.
The limit on the amount of payments for the calculation of contributions
In 2017, the amount of the maximum amount of the base for calculating insurance premiums is provided separately for insurance premiums for compulsory pension insurance and insurance for temporary disability and in connection with maternity. There is no maximum base for the calculation of insurance premiums for CHI.
The maximum value of the base for calculating insurance premiums is set taking into account increasing coefficients for each year from 2017 to 2021. In 2017, its value is:
- for calculating insurance premiums for temporary disability and in connection with motherhood - 876,000 rubles;
- for the calculation of insurance premiums for compulsory pension insurance - 755,000 rubles.
The size of the maximum value of the base for calculating insurance premiums is rounded to the nearest thousand rubles. In this case, the amount of 500 rubles or more is rounded up to the full thousand rubles, and the amount of less than 500 rubles is discarded.
Payments when calculating the base relating to an author's order agreement, an agreement on the alienation of the exclusive right to works of science, literature, art, etc. is defined as the amount of income received under these contracts, reduced by the amount of actually incurred and documented expenses associated with the extraction of such income.
If such expenses cannot be documented, they are deductible in the following amounts (as a percentage of the amount of accrued income):
- for the creation of literary works, including for the theater, cinema, stage and circus - 20 percent;
- for the creation of artistic and graphic works, photographic works for printing, works of architecture and design - 30 percent;
- for the creation of works of sculpture, monumental and decorative painting, arts and crafts and design art, easel painting, theater and film decoration art and graphics, made in various techniques - 40 percent;
- for the creation of audiovisual works (video, television and motion pictures) - 30 percent;
- for the creation of musical stage works (operas, ballets, musical comedies), symphonic, choral, chamber works, works for a brass band, original music for film, television, video films and theatrical productions - 40 percent;
- for the creation of other musical works, including works prepared for publication - 25 percent;
- for the performance of works of literature and art - 20 percent;
- for the creation of scientific works and developments - 20 percent;
- for discoveries, inventions and the creation of industrial designs (percentage of the amount of income received in the first two years of use) - 30 percent.
Settlement and reporting periods
According to article 423 of the Tax Code of the Russian Federation, a calendar year is recognized as a billing period. Reporting periods are the first quarter, six months, nine months calendar year.Date of payment and other remuneration
For organizations and individual entrepreneurs:
- the date of accrual of payments and other remuneration in favor of the employee (individual in whose favor payments and other remuneration are made).
For individuals not recognized as individual entrepreneurs:
- the day of making payments and other remuneration in favor of an individual.
Insurance premium rates in 2017
If the organization does not have the right to apply reduced tariffs, then it charges contributions at the basic tariffs. They are listed in Art. 426 of the Tax Code of the Russian Federation.
Rates of insurance premiums from payments to an employee not exceeding the marginal base:
- For compulsory pension insurance (OPS) - 22%;
- For insurance for temporary disability and in connection with motherhood (VNiM) - 2.9%;
- For compulsory health insurance (CHI) - 5.1%.
Rates of insurance premiums from payments to an employee in the part exceeding the marginal base:
- For mandatory pension insurance - 10%;
- For compulsory health insurance - 5.1%.
Reduced contribution rates are established, in particular, for the following categories of organizations:
- IT organization (Tariffs: OPS -8%, VNiM - 2%, CHI - 4%);
- An organization on the simplified tax system that conducts preferential activities under paragraphs. 5 p. 1 art. 427 of the Tax Code of the Russian Federation (Tariffs: OPS - 20%, VNiM - 0%, CHI - 0%);
- Pharmacy on UTII in relation to payments to employees engaged in pharmaceutical activities (Tariffs: OPS - 20%, VNiM - 0%, CHI - 0%).
The reduced tariff is entitled to apply to organizations whose annual income does not exceed 79 million rubles.
Contributions to the OPS at additional rates are charged by organizations that have employees employed in jobs that entitle them to early appointment of an insurance pension (listed in paragraphs 1 - 18, part 1, article 30 of Law N 400-FZ). This is indicated by Art. 428 of the Tax Code of the Russian Federation, Letters of the Ministry of Finance of November 16, 2016 N 03-04-12 / 67082, Ministry of Labor of February 25, 2014 N 17-3 / B-76.
Insurance premiums paid by payers who do not make payments and other remuneration to individuals
Individual entrepreneurs, lawyers, notaries engaged in private practice, who do not make payments or other remuneration to individuals, pay fixed contributions for themselves.
They pay contributions for disability and maternity to the budget of the FSS of the Russian Federation on a voluntary basis.
Payment of dues. Insurance premium reporting
Payment of contributions by employers
Payment of insurance premiums from payments to individuals implies that during the billing period (year) it is necessary to calculate and pay contributions in the form of monthly mandatory payments.
At the end of each reporting period - I quarter, half a year, 9 months, calendar year - you need to summarize the payment of insurance premiums: fill in and submit calculations for accrued and paid contributions for these periods.
At the same time, it is necessary to keep records of accrued payments and contributions for each employee.
Monthly mandatory payment paid from 2017 to the IFTS for all employees in the total amount (except for the contribution to the FSS). The amounts of monthly mandatory payments must be transferred in rubles and kopecks.
Monthly mandatory payments for insurance premiums must be paid no later than the 15th day of the month following the month for which they are accrued. If the last payment date falls on a non-business day, the payment deadline will be the next business day.
Insurance premium reporting
From January 1, 2017, new rules for reporting on insurance premiums came into force.
Starting from the 1st quarter of 2017, you must submit a new unified calculation for insurance premiums to your tax office. It combines data from four reports at once into funds: RSV-1 PFR, 4 - FSS, RSV-2 PFR and RV-3 PFR. The calculation, format and filling procedure are approved by Order of the Federal Tax Service of Russia dated 10.10.2016 N ММВ-7-11 / [email protected]
Important! Due dates have changed.
Calculation of contributions for compulsory pension insurance, compulsory social insurance in case of temporary disability and in connection with maternity, for compulsory health insurance must be submitted to tax authority once a quarter no later than the 30th day of the month following the settlement (reporting) period (clause 7, article 431 of the Tax Code of the Russian Federation). The innovation is due to the fact that the Tax Code of the Russian Federation was supplemented with provisions on the collection of insurance premiums (except for premiums for injuries).
The deadline for the payment of contributions remained the same - the 15th day of the month following the month for which they were accrued.
The changes are provided for by the Federal Law of July 3, 2016 N 243-FZ.
Note! Per late delivery calculation of contributions, inspectors are fined under Art. 119 of the Tax Code of the Russian Federation, the minimum fine is 1,000 rubles.
Personalized accounting
Deadlines for reporting on personalized accounting - new in 2017
On January 1, 2017, the law on new deadlines for filing personalized reports came into force.
Deadline for submission of monthly personalized reporting ( form SZV-M) was moved from the 10th to the 15th day of the month following the reporting one.
In addition, the data that employers, according to the old rules, submitted once a quarter as part of RSV-1, now need to be sent to the FIU annually (no later than March 1 next year). An exception is information on the amount of income subject to compulsory pension insurance contributions and their amount. The frequency of submission of this information has remained the same, however, it is required to transfer them to the tax authority.
The changes are provided for by the Federal Law of July 3, 2016 N 250-FZ.
A fine has been introduced for the fact that personalized accounting information is not submitted to in electronic format. If the policyholder must submit personalized accounting information in electronic form, then failure to comply with this obligation will entail a fine of 1000 rubles.
The statute of limitations for bringing to responsibility has been established - the territorial body of the PFR will be able to prosecute for an offense in the field of personalized accounting only if less than three years have passed from the date when it became known about it.
Reporting forms for personalized accounting
- Form SZV-M for submitting information about insured persons. Approved by the Resolution of the Board of the Pension Fund of the Russian Federation dated February 1, 2016 N 83p.
- Form of calculation for insurance premiums. The procedure for filling in and the format for presenting the calculation in electronic form approved by the Order of the Federal Tax Service of Russia dated 10.10.2016 N ММВ-7-11/ [email protected] The form is applied starting from the submission of the calculation of insurance premiums for the 1st quarter of 2017 (Article 423 of the Tax Code of the Russian Federation, paragraph 2 of the Order of the Federal Tax Service of Russia dated 10.10.2016 N ММВ-7-11 / [email protected]).
- Work experience data. They should be submitted to the PFR authorities at the place of registration in the form approved by the PFR (paragraph 2 of Article 8, paragraphs 1, 2 of Article 11 of the Law on Personalized Pension Accounting). For the first time in this order, information about the experience is submitted for 2017 no later than March 1, 2018.
- Form SPV-2, required to provide information about insurance experience insured person in order to establish a labor pension. The form itself and the instructions for filling it out were approved by the Resolution of the PFR Board dated 06/01/2016 N 473p. Information must be submitted to the territorial body of the Pension Fund of the Russian Federation within three calendar days from the day on which such person applied for their submission.
- Form SZV-K. The form and the rules for filling it out are approved by the Resolution of the Board of the Pension Fund of the Russian Federation dated 01.06.2016 N 473p. Information about seniority of the insured person for the period prior to registration in the compulsory pension insurance system (before 01/01/2002) are submitted to the territorial body of the PFR at the request of the PFR.
Insurance premiums: what's new in 2017?
From January 1, 2017, the collection of insurance premiums, except for injury premiums, is regulated by the Tax Code of the Russian Federation. Now the tax authorities control the observance of the legislation on taxes and fees by the insurers.
New section 11 and chapter 34 of the Tax Code are devoted to insurance premiums.
Since 2017, the tax authorities:
- control the completeness and timeliness of payment of insurance premiums accrued under the new rules;
- accept and verify reports starting from the calculation of insurance premiums for the 1st quarter of 2017;
- collect arrears, penalties and fines on insurance premiums, including for 2016 and previous periods.
We list the changes in insurance premiums, which led to a key change in legislation.
- Increased limit base on sick leave and pension contributions.
The marginal base for contributions to compulsory social insurance in case of illness and in connection with maternity is 755,000 rubles, and for contributions to compulsory pension insurance - 876,000 rubles. For 2016, the limits were set at the level of 718,000 rubles and 796,000 rubles, respectively.
In 2017, contributions for temporary disability and in connection with maternity are not accrued on amounts of payments and other remunerations exceeding the base limit. But pension contributions after the limit has been exhausted are charged at a lower rate - not 22%, but 10%. The same rules actually applied last year. The changes are provided for by Decree of the Government of the Russian Federation of November 29, 2016 N 1255.
For medical contributions the limit base has not been set since 2015. These contributions are subject to payments, regardless of their size, on an accrual basis from the beginning of the year.
- At desk audit the inspectorate has the right to demand data on the amounts not subject to insurance premiums.
Carrying out a desk audit of the calculation of insurance premiums, the inspection can now request from the legal entity information and documents that confirm the validity of the reflection of amounts not subject to taxation of contributions, as well as information and documents that confirm the validity of the application of reduced contribution rates (paragraph 8.6 of Article 88 of the Tax Code of the Russian Federation) .
According to the rules in force until 2017, the PFR and the FSS were vested with such powers. However, from periods beginning no earlier than 2017, according to general rule desk audits on contributions are carried out by tax authorities, guided by the requirements of the Tax Code of the Russian Federation, and funds check past periods. Until January 1, 2017, the Tax Code of the Russian Federation allowed the inspectorate to demand documents and information during a desk audit only in some cases. For example, when a legal entity applied an exemption for the tax being checked. The changes are provided for by the Federal Law of November 30, 2016 N 401-FZ.
- The insurance premiums that the organization must pay to the budget can be transferred by anyone.
Since 2017, Article 45 of the Tax Code of the Russian Federation has been supplemented by paragraph 9, according to which the provision of the Code applies to insurance premiums that another person can pay the amount to the budget for the payer. We believe that the same rule applies to the payment of penalties and fines.
Important! The innovations do not affect contributions for injuries, as well as penalties and fines on them, since the effect of the Tax Code of the Russian Federation does not apply to these payments. The Law on Insurance Contributions, which has lost its force, did not establish such a procedure for payment. Therefore, we believe that the changes also apply to the payment of contributions for periods beginning before 2017, if the funds are actually transferred in 2017. The changes are provided for by the Federal Law of November 30, 2016 N 401-FZ.
- Business trip in Russia: paying per diems over 700 rubles has become even less profitable.
In the Tax Code of the Russian Federation, a norm has appeared, from which it follows that insurance premiums must be charged for per diems over 700 rubles per day of travel in Russia and over 2,500 rubles per day of business trips abroad (clause 2 of Article 422 of the Tax Code of the Russian Federation). According to the Law on Insurance Contributions that has lost its force, per diem contributions were not subject to taxation. The FIU and the FSS noted that contributions are not charged on daily allowances that are paid according to the norms established in collective agreement or local act. Contributions for injuries are not affected by the change. The Occupational Accident Insurance Act has not been amended to restrict tax-free amount per diem. The changes are provided for by the Federal Law of July 3, 2016 N 243-FZ.
- New rules for reporting on insurance premiums have come into force.
The calculation of contributions for compulsory pension insurance, compulsory social insurance in case of temporary disability and in connection with maternity, for compulsory health insurance must be submitted to the tax authority once a quarter no later than the 30th day of the month following the settlement (reporting) period (paragraph 7 article 431 of the Tax Code of the Russian Federation).
From the explanation of the FSS, it follows that the calculation must be submitted for periods starting no earlier than January 1, 2017. Reporting on contributions, including updated ones, for earlier periods is submitted according to the old rules. They are as follows: an electronic 4-FSS must be submitted to the territorial body of the FSS no later than the 25th day, paper - no later than the 20th day of the month after the reporting period. RSV-1 in electronic form should be sent to the territorial body of the PFR no later than the 20th day, in paper form - no later than the 15th day of the second month following the reporting period.
The deadline for the payment of contributions remained the same - the 15th day of the month following the month for which they were accrued. The changes are provided for by the Federal Law of July 3, 2016 N 243-FZ.
Innovations in 2017 in the field of personalized accounting:
- The deadline for submitting SZV-M has been extended.
The SZV-M form is submitted no later than the 15th day of the next month, and not the 10th, as provided for in the Law on Personal Accounting.
- A separate report on the length of service of insured persons is provided.
The length of service of insured persons must be reported to the FIU separately, and not as part of the RSV-1 form. The form must be sent no later than March 1 of the year following the reporting year. If this rule is violated, the fine will be equal to 500 rubles for each insured person.
- A fine has been introduced for the fact that personalized accounting information is not submitted electronically.
If the policyholder must submit personalized accounting information in electronic form, then failure to comply with this obligation will entail a fine of 1000 rubles.
- A statute of limitations has been set for liability.
The territorial body of the PFR will be able to hold accountable for an offense in the field of personalized accounting only if less than three years have passed since the date it became known.
Deadline for payment of insurance premiums in 2017-2018is a question that does not lose its relevance, especially in light of the change in the administrator of most contributions since 2017. Accordingly, changes have taken place in the reporting on contributions, in the execution of payments for their payment. Are there any changes in the terms of payment of contributions, what are these terms in general? Let's find out in the article.
Deadlines for the transfer of insurance premiums in 2017-2018
The deadlines for paying insurance premiums for mandatory pension and medical insurance, as well as social insurance in case of disability and maternity for employers making payments to employees, have been established since 2017 by Art. 431 of the Tax Code of the Russian Federation. According to the text of paragraph 3 of this article, contributions calculated for a calendar month, as before, must be paid no later than the 15th day of the month following the one for which these contributions were calculated. Moreover, if the 15th is a red day of the calendar, then the last day of the transfer of contributions to the tax authorities is the first worker following him.
The rules for calculating and paying contributions for insurance against industrial accidents and occupational diseases are reflected in the law “On Compulsory Social Insurance ...” dated July 24, 1998 No. 125-FZ. According to him, calculated by insurance rate the amounts must be transferred to the FSS also no later than the 15th day of the next month. Insurance premiums are calculated and paid in rubles and kopecks.
IMPORTANT! Since 2017, organizations and separate divisions that make payments to employees transfer insurance premiums (except for payments for injuries) to the Federal Tax Service. The amounts of contributions transferred by the organization and its separate subdivision are determined from the amounts paid to employees at the location.
As for individual entrepreneurs who do not have employees, as well as notaries and lawyers engaged in private practice, the deadlines for paying contributions for themselves for them from 2017 are established by Art. 432 of the Tax Code of the Russian Federation. These taxpayers pay fixed amounts for compulsory pension and medical insurance, as well as pension insurance contributions calculated from income over 300,000 rubles, based on the following terms:
- fixed amounts for the year - no later than December 31 of the current year;
- contributions calculated from income in excess of 300,000 rubles. - until April 01 of the year following the settlement year.
Read more about mandatory payments for contributions made by individual entrepreneurs.
Read about the rules for filling out payments for contributions in the article. .
The statute of limitations for insurance premiums from 2017
An employer paying contributions may have an overpayment, which he has the right to return to his bank account or count for current payments by submitting an appropriate application. The payer of contributions may not immediately find out about the presence of such an overpayment. The question arises: is there a statute of limitations for the return of overpayments on insurance premiums?
Certainly there is. According to Art. 78 of the Tax Code of the Russian Federation, it is 3 years. It must be counted from the date of payment. excess amounts. At the same time, a certificate issued by the tax authority on the status of settlements on taxes and fees does not confirm the fact of recognizing an overpayment, and, for example, a reconciliation report signed by both parties can serve as such evidence, according to at least, for the court.
You can familiarize yourself with the methods for detecting tax overpayments, the reasons for the formation of an overpayment, the procedure for offsetting and refunding, and the nuances that accompany it.
As for the statute of limitations for arrears, it is calculated by adding the deadlines set for "recovery" procedures. Since 2017, the rules for collecting arrears on insurance premiums for compulsory health insurance, compulsory medical insurance and social insurance in connection with disability and motherhood have been regulated by the Tax Code of the Russian Federation (Article 46).
So, in case of non-payment of contributions on time, the tax service issues a claim to the payer (Article 69 of the Tax Code of the Russian Federation). It must be executed within 8 days, unless a longer one is specified in the demand itself.
If payment is not made within the specified period, the arrears are collected by force. First, the tax authorities send the decision on collection to the bank. The decision is made after the expiration of the period specified in the demand for payment, but no later than 2 months from it. If the 2-month period is missed, then the arrears can be recovered only through the court. An application to the court must be filed by the tax authorities within 6 months after the expiration of the period specified in the claim for payment. If this deadline was missed for a good reason, the court has the right to restore the deadline for filing an application.
If a Money there is not enough on the accounts, the tax authorities may decide to recover the arrears at the expense of property or cash within the limits of the amount of the claim. The decision is made by the head of the tax inspectorate or his deputy and is transferred for implementation to the bailiff. Such a decision must be made within a year. After - only with an application to the court, 2 years are allotted for its submission from the date of the expiration of the payment period specified in the requirement.
IMPORTANT! The statute of limitations for collecting arrears should be distinguished from the statute of limitations for holding liable for tax offenses. The latter is defined by paragraph 1 of Art. 113 of the Tax Code of the Russian Federation and is equal to 3 years. It is calculated from the date of the violation. Exceptions are gross violation of accounting rules and non-payment of taxes and contributions to the budget. For these exceptions, the limitation period is calculated from the day following the end of the relevant tax period.
The FSS will continue to deal with the collection of arrears on insurance premiums for accidents and occupational diseases in 2017-2018, based on Law 125-FZ. Art. 26.6 and 26.7 of this document establish the procedure for collecting arrears both at the expense of the insurer's funds and at the expense of his property. When determining the arrears, the FSS must send a claim within 3 months from the date of discovery of the arrears, and in case of verification - within 10 days from the date of the decision on it. The insurer must fulfill the claim within 10 days from the date of receipt, unless otherwise specified in the claim. Otherwise, the Fund must, no later than 2 months, send a decision to write off the necessary funds to the insurer's bank or decide to recover the amounts through the bailiff at the expense of property. P. 1, Art. 26.27 of Law 125-FZ, by analogy with Art. 113 of the Tax Code of the Russian Federation speaks of the impossibility of bringing to responsibility for a committed illegal act in the field of accident insurance, if more than 3 years have passed from the date of its commission or the day following the period in which it was committed until the day the decision was made.
IMPORTANT! Since 2017, a 3-year statute of limitations has been established in order to hold liable for violations in the field of individual registration of insurance persons for pension provision.
Find out the statute of limitations transport tax for individuals can be in the article .
Results
After the transition administrative functions for insurance contributions to the tax authorities, the procedure for paying contributions transferred under the control of the Federal Tax Service has changed, but not the terms of payments. From 2017, you need to pay contributions for health insurance and pensions, as well as contributions transferred in connection with maternity and disability, in tax office organization or its separate subdivision, if it is authorized to pay income to individuals. Contributions for injuries were not affected by the changes in 2017. They, as before, are listed in the FSS. The due date for all contributions is the 15th of the next month or the first business day after the 15th, if that day is a holiday.
From January 1, 2017, a new section XI "Insurance contributions in the Russian Federation" and a new chapter 34 "Insurance contributions" appeared in the Tax Code of the Russian Federation, which contain the procedure for paying insurance premiums for individual entrepreneurs (IP), legal entities(LLC) and self-employed persons.
Insurance contributions in 2017 are mandatory payments related to compulsory social insurance in case of temporary disability and maternity, and compulsory health insurance. Individual entrepreneurs, LLCs and individuals pay insurance premiums to financially secure the right of insured persons to receive social services.
Since 2017, the authorities for receiving, controlling, collecting and other functions have been divided between the Federal Tax Service (FTS), the PFR and the Social Insurance Fund (FSS).
So, The FTS performs the following functions:
- control over the correctness of the calculation, completeness and timeliness of payment of insurance premiums;
- acceptance of insurance premiums, settlements of insurance premiums, starting from the submission of the calculation of insurance premiums for reporting period– Q1 2017;
- offset or refund of insurance premiums, including for periods expired before January 1, 2017, according to decisions of the Pension Fund of the Russian Federation and the Social Insurance Fund;
- granting a deferral or installment plan for the payment of insurance premiums;
- collection of arrears on insurance premiums and arrears on penalties and fines, including those that arose before January 1, 2017, starting from the recovery measure following the measure applied FIU authorities and FSS.
The PFR and the FSS perform the following functions:
- acceptance of insurance premiums for settlements (updated calculations) on insurance premiums for reporting (calculation) periods that have expired before January 1, 2017;
- control over the correctness of the calculation, completeness and timeliness of payment of insurance premiums for periods up to January 1, 2017 (desk and on-site inspections);
- accepting applications from payers of insurance premiums for the return of amounts of overpaid (collected) insurance premiums, penalties, fines for reporting periods until January 1, 2017, making decisions on these applications and sending these decisions to the tax authorities for execution.
The FIU performs the following functions:
- maintaining individual (personalized) records in the system of compulsory pension insurance.
The FSS performs the following functions:
- administration of insurance premiums for compulsory social insurance (OSS) against industrial accidents and occupational diseases;
- control of the correctness of the declared expenses for the payment of insurance coverage for compulsory social insurance in case of temporary disability and in connection with motherhood. The results of such control (verification) are transferred to the Federal Tax Service.
Removal and registration with the Tax IP and LLC
From January 1, 2017, the removal or registration of an individual entrepreneur with the tax authorities is carried out at the place of residence of the entrepreneur, LLC - at the location of the organization.
Registration or deregistration of an international organization is carried out on the basis of an application for registration (deregistration) as a payer of insurance premiums.
Registration (deregistration) of an arbitration manager, appraiser is carried out at the place of residence on the basis of information reported by the authorized federal executive body exercising the functions of control (supervision) over activities self-regulatory organizations arbitration managers, appraisers.
Registration (deregistration) of a patent attorney is carried out at the place of residence on the basis of information reported Federal Service on intellectual property.
Registration (deregistration) of an individual as a mediator is carried out by the tax authority at the place of residence (stay) on the basis of an application for registration (deregistration) as a mediator submitted to any tax authority of his choice.
Who pays insurance premiums in 2017?
According to article 419 of the Tax Code of the Russian Federation, insurance premiums in 2017 are paid by:
- payers making payments and other remuneration to individuals:
- legal entities;
- individual entrepreneurs;
- individuals who are not individual entrepreneurs;
- payers who do not make payments and other remuneration to individuals, namely individual entrepreneurs, lawyers, notaries engaged in private practice, arbitration managers, appraisers, patent attorneys and other persons engaged in private practice in accordance with the procedure established by the legislation of the Russian Federation.
Obligations of payers of insurance premiums
The obligations of payers of insurance premiums include (based on paragraph 3.4 of Article 23 of the Tax Code of the Russian Federation):
- payment of insurance premiums;
- keeping records of the objects of taxation of insurance premiums, the amounts of calculated insurance premiums for each individual in whose favor payments and other remunerations were made;
- submission to the tax authority at the place of registration of settlements on insurance premiums;
- submission to the tax authorities of the documents necessary for the calculation and payment of insurance premiums;
- submission to the tax authorities in the cases and in the manner provided for by the Tax Code of the Russian Federation, information about insured persons in the system of individual (personalized) accounting;
- ensuring for six years the safety of the documents necessary for the calculation and payment of insurance premiums;
- notification to the tax authority at the location of the Russian organization - payer of insurance premiums on the vesting of the separate subdivision with the authority to accrue payments and remuneration in favor of individuals within one month from the date of vesting it with the appropriate authority;
- other duties provided by law Russian Federation on taxes and fees.
When do you need to pay insurance premiums?
In accordance with Article 420 of the Tax Code of the Russian Federation, insurance premiums are paid for payments and other remuneration in favor of individuals subject to compulsory social insurance (with the exception of remuneration paid to an individual entrepreneur, lawyers, notaries, etc.):
- within the framework of labor relations and under civil law contracts, the subject of which is the performance of work, the provision of services;
- under contracts of author's order in favor of the authors of works;
- under agreements on the alienation of the exclusive right to works of science, literature, art, publishing license agreements, license agreements on granting the right to use a work of science, literature, art, including remuneration accrued by rights management organizations on a collective basis in favor of authors of works under agreements concluded with users.
For payers of individuals who make payments and remuneration to individuals, payments and other remuneration under employment contracts (contracts) and under civil law contracts, the subject of which is the performance of work, the provision of services in favor of individuals (with the exception of remuneration, paid to an individual entrepreneur, lawyers, notaries, etc.).
The object of taxation of insurance premiums for payers who do not make payments and other remuneration to individuals is recognized as the minimum wage (minimum wage) established at the beginning of the corresponding billing period, and if the amount of income of such a payer for the billing period exceeds 300,000 rubles, the object taxation of insurance premiums, his income is also recognized.
Tax base for insurance premiums in 2017
The tax base for insurance premiums is the amount of payments and other remuneration (subject to this tax) to individuals for the billing period, with the exception of benefits, compensations, material assistance, etc.
The base is determined for each individual individually after each calendar month from the beginning of the billing period on an accrual basis.
The tax base for calculating insurance premiums for compulsory pension insurance and the base for calculating insurance premiums for compulsory social insurance in case of temporary disability and in connection with maternity has a limit value, after which insurance premiums are not charged.
The exception is insurance premiums that are paid by the main category of payers when applying the tariff of insurance premiums for compulsory pension insurance in the amount of 22%, in this case, insurance premiums are also subject to payments in excess of the established limit of the base of insurance premiums for compulsory pension insurance in the amount of 10% in excess of the specified value .
limit value tax base indexed annually from January 1 of the corresponding year, based on the growth of the average salary.
It is important to note that, for the period 2015-2021, the maximum value of the base for calculating insurance premiums for mandatory pension insurance is increased annually by increasing coefficients: in 2017 - 1.9; in 2018 - 2.0; in 2019 - 2.1; in 2020 - 2.2; in 2021 - 2.3.
The tax base for the calculation of insurance premiums in the part related to copyright agreements is reduced by the amount of actually incurred and documented expenses associated with the extraction of such income, and if these expenses cannot be documented, they are deductible in a certain amount (as a percentage amount of accrued income).
Insurance premium rates in 2017
* Excludes foreigners recognized as highly skilled workers.
** For the purpose of calculating insurance premiums for CHI, the maximum base is not set, therefore the specified tariff is charged on the full amount of payments subject to insurance premiums.
It should be noted that the basic rate of insurance premiums remains at the rate of 34%, of which 26% go to OPS, 2.9% - to OSS, 5.1% - to OMS, after the expiration of the tariff 30% + 10%, payers will switch to payment of insurance premiums at the rate of 34%.
Benefits for insurance premiums
- for small and medium-sized businesses on the simplified tax system and operating in the social and industrial sphere;
- pharmacies using special modes taxation;
- Individual entrepreneurs applying the patent system of taxation;
- charitable organizations and socially oriented non-profit organizations on the simplified tax system, applying until the end of 2018 a reduced rate of insurance premiums in the amount of 20%, which is fully used for the OPS;
- organizations operating in the field of information technology;
- economic companies and economic partnerships, whose activity is to practical application(implementation) of the results of intellectual activity;
- payers who have concluded agreements with the management bodies of special economic zones (SEZ) on the implementation of technical and innovative activities and making payments to individuals working in a technical and innovative SEZ or industrial and industrial SEZ;
- payers who have entered into agreements on the implementation of tourist and recreational activities and making payments to individuals working in tourist and recreational SEZs united in a cluster, which until 2017 inclusive apply an insurance premium rate of 14%, in 2018 - 21% and in 2019 - 28%;
- payers making payments and other remuneration to crew members of ships registered in the Russian International Register of Ships, which apply a 0% tariff until 2028;
- participants of the Skolkovo project who, within 10 years from the moment they receive the status of a participant in such a project, apply an insurance premium rate of 14%, which is fully allocated to the OPS;
- payers who have received the status of a participant in a free economic zone in the territories of the Republic of Crimea and the city federal significance Sevastopol, the status of a resident of the territory of rapid socio-economic development, the status of a resident of the free port of Vladivostok, which, within 10 years from the date of obtaining such status, are entitled to apply reduced tariffs in the amount of 7.6%.
With regard to additional rates of insurance premiums, in respect of payments in favor of individuals employed in the types of work specified in clause 1 of part 1 of Article 30 of Federal Law No. 400-FZ of December 28, 2013 "On Insurance Pensions" FZ), an additional rate of insurance premiums for OPS is set at 9%.
With regard to payments in favor of individuals employed in the types of work specified in paragraphs 2-18 of part 1 of Article 30 of Federal Law No. 400-FZ, an additional rate of insurance premiums for the OPS is set at 6%.
However, if the payer-employer has undergone a special assessment of working conditions or there are jobs for which there are up-to-date results of attestation of workplaces and working conditions at which, based on the results of such attestation, are recognized as harmful and (or) dangerous, then instead of the above tariffs, payers in depending on the class of working conditions established on the basis of the results of a special assessment of working conditions (attestation of workplaces), differentiated amounts of additional tariffs are applied.
The tariffs for contributions to additional social security for certain categories of employees will be:
in respect of payments in favor of members of flight crews of civil aviation aircraft - 14%;
in relation to payments in favor of employees directly employed full-time in underground and open-cast mining (including personnel of mine rescue units) in the extraction of coal and shale and in the construction of mines, and employees of leading professions of longwall miners, drifters, jackhammers, machinists mining machines) - 6.7%.
The procedure for calculating and paying insurance premiums in 2017
Employers in 2017 must monthly calculate and pay insurance premiums no later than the 15th day of the next calendar month in which payments were made to individuals.
The billing period is still considered a calendar year, the reporting periods are the first quarter, six months, nine months of the calendar year.
The offset principle of spending the funds of compulsory social insurance in case of temporary disability and in connection with motherhood continues to operate. The amount of insurance premiums for compulsory social insurance in case of temporary disability and in connection with motherhood can be reduced by the amount of expenses incurred by him for the payment of compulsory insurance coverage for the specified type of compulsory social insurance.
If, following the results of the settlement (reporting) period, the amount of expenses incurred for the payment of insurance coverage for compulsory social insurance in case of temporary disability and in connection with motherhood (minus the funds allocated to the FSS insured in this period) exceeds the total amount of calculated insurance premiums for this species insurance, then the resulting difference will be subject to offset by the tax authority against future payments for compulsory social insurance in case of temporary disability and in connection with motherhood on the basis of confirmation received from the FSS of the expenses declared by the payer for the payment of insurance coverage for the corresponding settlement (reporting) period or reimbursement of the FSS in in due course.
From January 1, 2017, the payment of insurance premiums and the submission of calculations for insurance premiums are made by organizations that have separate subdivisions, at their location and at the location separate subdivisions, which accrue payments and other remuneration in favor of individuals, with the exception of organizations that have separate divisions abroad (in this case, the payment of insurance premiums and reporting takes place centrally at the location of the parent organization).
It is important to note that codes have changed since 2017 budget classification for the transfer of insurance premiums:
Insurance premiums for self-employed persons
In 2017, the following amount of insurance premiums for self-employed citizens was established:
Insurance premiums for compulsory pension insurance
- if the payer's income does not exceed 300,000 rubles - 1 minimum wage x 26% x 12 months;
- if the payer's income is more than 300,000 rubles - 1 minimum wage x 26% x 12 months + 1% of the amount of income exceeding 300,000 rubles, but not more than 8 minimum wages x 26% x 12 months.
Insurance premiums for compulsory health insurance
- 1 minimum wage x 5.1% x 12
The heads of peasant (farmer) farms (PFHs) pay insurance premiums for compulsory pension insurance and compulsory health insurance in a fixed amount for themselves and for each member of the KFH. The fixed amount of the insurance premium for each relevant type of compulsory social insurance is determined as 1 minimum wage x 26% x 5.1% x 12.
If the KFH consists of several members, then the amount of the fixed insurance premium is multiplied by the number of members of the KFH, including the head of the KFH himself.
Thus, regardless of the amount of income, the head of the peasant farm pays insurance premiums in a fixed amount without charging 1% of the amount of income in excess of 300,000 rubles.
In the event that a business or other professional activity self-employed citizens is carried out not from the beginning of the billing period or stopped before its end, then in this case the amount of insurance premiums is determined in proportion to the months worked.
Which of the self-employed persons are exempted from paying insurance premiums
According to Article 430 of the Tax Code of the Russian Federation, self-employed payers are exempted from paying insurance premiums for the periods:
- their military service by conscription;
- care of one of the parents for each child until they reach the age of one and a half years;
- care provided by an able-bodied person for a disabled person of group I, a disabled child or a person who has reached the age of 80 years;
- residence of the spouses of military personnel passing military service under a contract, together with spouses in areas where they could not work due to the lack of employment opportunities;
- residence abroad of spouses of employees sent, in particular, to diplomatic missions and consular offices of the Russian Federation, international organizations, the list of which is approved by the Government of the Russian Federation;
- for the periods in which the status of a lawyer was suspended, and during which they did not carry out relevant activities.
Wherein mandatory condition on the submission of documents confirming the absence of activity during the indicated periods, Article 430 of the Tax Code of the Russian Federation no longer contains.
In case of non-payment (incomplete payment) of insurance premiums by self-employed payers in set time(December 31 of the current calendar year - for a fixed payment and April 1 of the year following the settlement - for 1% of income over 300,000 rubles) the tax authority determines the amount of insurance premiums payable for the settlement period by such payers in the prescribed manner.
If the amount of insurance premiums determined by the tax authority exceeds the amount of insurance premiums actually paid by the payer for the billing period, the tax authority identifies the arrears in insurance premiums and recovers it in the prescribed manner.
Reporting on insurance premiums
The calculation of insurance premiums is submitted to the tax authority (at the location of the legal entity and at the location of separate divisions of the legal entity that accrue payments and other remuneration in favor of individuals, at the place of residence of the individual making payments and other remuneration to individuals) quarterly no later than the 30th day month following the billing (reporting) period.
The heads of the CFC submit the settlement to the tax authority at the place of registration annually by January 30 of the calendar year following the expired settlement period.
The form for calculating insurance premiums was approved by order of the Federal Tax Service of Russia dated October 10, 2016 No. ММВ-7-11/ [email protected] :
Forms of documents for reporting on insurance premiums - 2017
Many are interested in what will be premium rates in 2017. Table, in our opinion, the most convenient form to reveal the whole picture of contributions in the near future.
change
It's no secret that government contribution rates social funds are the second most important after taxes obligatory payments. The premium rate is a value that will inevitably fall on the shoulders of employers - companies and businessmen.
Let us recall the main legislative progress in this area: since 2017, the main part of the powers has been transferred to tax service Russia. This is control over deductions according to current premium rates, collection of debts on them and receipt + analysis of reports.
These amendments are already in regulatory framework. So, from January 1, 2017, the Law on insurance premiums No. 212-FZ will sink into oblivion, and a new chapter 34 of the Tax Code will take its place.
| What will remain the same | Reporting periods: first quarter, half a year and 9 months |
| Billing period - year | |
| Who is obliged to pay - firms, individual entrepreneurs, lawyers, notaries and other private practitioners | |
| Object - the same payments | |
| Dimensions reduced rates of insurance premiums | |
| Contribution basis – almost the same rules | |
| What will change | Reporting forms, because you will have to send to the tax authorities |
| Deadlines for submitting reports | |
| The criteria that must be met in order to be eligible for + added to the list of such requirements | |
| The moment of loss of the right to reduced rates of insurance premiums: now indicated that this happens "backdating" - from the beginning of the year |
Next, consider what will be social contribution rate. We immediately notice that in 2017 social taxes rates saved. For example, income tax(personal income tax) remained at the same level. This suggests that the state really does not want interest rates on insurance premiums in 2017 put pressure on business.
Read also CCC on pension contributions in 2017: table
Insurance premiums 2017: rates, table
The table below shows the premium rates for 2017. Tariff rate (insurance rate) is contribution percentage.
Contribution rates in 2017(see table)
| Where | Why | Insurance premium rates, % |
| AT Pension Fund at the OPS | 22 | |
| Payouts exceed base limit | 10 | |
| To the Social Insurance Fund for temporary disability and motherhood | Payouts do not exceed the base limit | 2,9 |
| Payouts exceed base limit | No need to count | |
| FFOMS: rate in 2017 year | – | 5,1 |
2017: reduced rates of insurance premiums
We hasten to please that the minimum rates of insurance contributions to the state off-budget funds
continue to operate in 2017. True, only a select few can count on them.
| Type of insured and codes of types of activity according to OKVED | Tariff for calculating insurance premiums | ||
| In Pence. fund, % | To the Social Insurance Fund (except for injuries), % | FFOMS: rate 2017 of the year, % | |
| "Simplifiers" with: 1) preferential type of activity; 2) income from it - from 70% of the total; 3) profit for the year - no more than 79 million rubles. (otherwise loss of the right to a reduced tariff from the beginning of the year) Codes: 13 - 16, etc. | 20 | ||
| "Vmenenshchiki": pharmacies and merchants with pharmaceutical licenses. Eligibility for [reduced premium rates] – Pharmaceutical staff only. Codes: | 20 | ||
| IP on a patent in relation to hired personnel (there are exceptions for some types of activities) Codes: | 20 | ||
| NPOs on the simplified tax system (except for government agencies) in the following areas: Social services for citizens; Codes: | 20 | ||
| Charitable organizations - "simplistic" Codes: | 20 | ||
| IT firms Codes: | 8 | 2 | 4 |
| JSCs, LLCs and partnerships on the simplified tax system that implement the results of intellectual activity, the rights to which are held by budgetary and autonomous (including scientific) institutions Code: 72. | 8 | 2 | 4 |
| An agreement was signed with the authorities of special economic zones on: introduction of new technologies; tourism cluster development. Codes: | 8 | 2 | 4 |
| Payments and remuneration to the crews of ships registered in the Russian International Register (there are a number of exceptions) Code: 50. | |||
| Has the status of a participant in the Skolkovo project Code: 72.1 | 14 | ||
| There is a status of a participant in a free economic zone in Crimea Codes: any, except 05, 06, 07, 08, 09.1, 71.12.3. | 6 | 1,5 | 0,1 |
| Has the status of a resident of a priority development area Codes: for each territory, the type of activity is set individually | 6 | 1,5 | 0,1 |
| Has the status of a resident of the free port "Vladivostok" Codes: any, except for prohibited ones (see the decision of the Supervisory Board of this free port). | 6 | 1,5 | 0,1 |
