After taxes. Since the beginning of this year, almost all powers have been transferred to the tax authorities. Now they control deductions and collection of debts on insurance premiums, as well as reporting submitted by entrepreneurs and legal entities. All these changes are spelled out in the new, 34th chapter of the Tax Code, while the Law on Insurance Contributions No. 212-FZ has sunk into oblivion.

What was the reason?

Until 2010, the Federal Tax Service already accepted insurance payments. It was a single contribution called UST - a single one. But for some reason, it was replaced by insurance payments, which came under the jurisdiction of the MHIF, PFR and FSS. The transfer of powers to pay contributions and record them to the tax authorities was a consequence of the implementation of the presidential decree, which required strengthening payment discipline. The document, in turn, appeared after the discovery of low collection rates for insurance payments for individual entrepreneurs and employees.

In the report, the head of our country was presented with debts on various budget payments. But things were worst of all with pension fees: the debt exceeds 200 billion rubles. Contributions for "injuries" and accidents were left to the Social Insurance Fund, because it copes with the functions assigned to it much better than the Pension Fund.

What changed?

Insurance funds for health insurance, pension insurance and in case of maternity or temporary disability have passed under the control of the tax service. Amendments were made to the reporting forms and deadlines, the right to apply lower tariffs was specified, and the list of criteria that must be met was supplemented.

And also the moment of loss of the right to a tariff that reduces the insurance premium has changed: now it happens from the beginning of the calendar year, that is, “retroactively”.

What remains the same?

Control over the calculation and payment of insurance premiums for accidents and injuries in the production process was left to the Social Insurance Fund. The procedure for calculating insurance premiums and the percentage of wages have not changed either. The reporting periods have also been preserved (the first quarter, six and nine months), as well as the annual billing period with reduced tariffs. Another percentage of the insurance premium in the Pension Fund remained at the level of last year: 22%, and in case of exceeding the base limit - 10%

What interest rates are there?

The legislation spells out several types of insurance payments provided for payment by one or another category of taxpayers. The percentages of insurance premiums are determined by their type and the characteristics of the businessman. This may be his status, type of activity, region of business, and so on.

• Ordinary.
• Zero.
• Reduced.
• Additional.

Regular interest rate

It is applied in its standard value, if there are no grounds for applying the reduction coefficients provided for in Art. 427 of the Tax Code (or other provisions). Consider how many percent of insurance premiums are taken from the employer:

• For contributions to the Pension Fund for wages not exceeding the calculated maximum - 22%.
• For contributions above the maximum base rate - 10%.
• For contributions to the Social Insurance Fund for employees with Russian citizenship - 2.9% (with a maximum of 755,000 rubles), for foreign residents - 1.8%.
• For contributions to the Medical Insurance Fund - 5.1%.

In 2017, the upper limit of the insurance base is 876,000 rubles. The amount of insurance premiums for an entrepreneur without employees is calculated as follows:

CCD = CCD (PFR) + CCD (FFOMS), where:

• PZS (PFR) - payments of individual entrepreneurs to the Pension Fund for themselves;
• PZS (FFOMS) - the same payments, only to the Social Insurance Fund.

The first is defined as follows:

CCD (PFR) \u003d minimum wage × 12 × 0.26 + (V - 300) × 0.01, where:

• Minimum wage - 7,800 rubles (from July 1 of the current year);
• (B-300) - the annual revenue of the entrepreneur, exceeding a maximum of 300,000 rubles.

Contributions to the Insurance Fund are calculated as follows:

CCD (FFOMS) \u003d minimum wage × 12 × 0.051.

In this case, the maximum amount of payments for oneself in the FIU is determined as follows:

VZS (PFR) \u003d 8 × minimum wage × 12 × 0.26.

It should be recalled here that entrepreneurs are not required to pay for their compulsory insurance. As a result, we get the sums of percentages of insurance premiums, which we presented in the table below.

Reduced rate

Taxpayers who have reached the maximum base limit for accrual and are prescribed in paragraphs 4-10 of Article 427 of the Tax Code are eligible for application. However, the last category of taxpayers, whether it be a legal entity or an individual, in case of non-compliance with the conditions of the Tax Code of the Russian Federation, loses the right to use the reduced rate on insurance premiums to the FFOMS, PFR, and FSS.

According to the legislation, they are divided into groups:

• Preferential with differentiation by years.
• Preferential undifferentiated.
• Preferential in combination with zero.

Preferential with differentiation by years

For clarity, we summarize the interest on insurance premiums in a table.

These rates, subject to the conditions prescribed in Art. 427 NK, are obligatory for:

• Organizations implementing intellectual developments.
• Farms that pay wages to employees working in specially designated economic zones (technology-innovative or production-industrial).

Preferential undifferentiated

What percentage of insurance premiums belongs to this group? Rates do not change from year to year for:

• Contributions to the OPS (8%).
• Contributions to OSS (2%, for foreigners - 1.8%).
• Contributions for CHI (4%).

They will be valid until 2023 for organizations operating in the IT sector throughout the country, with the exception of SEZs or SEZs (special or free economic zones). Interest on insurance premiums in the FEZ of Crimea, Sevastopol and the port of Vladivostok are fixed as follows:

• The rate on OPS is 6%.
• The rate on OSS is 1.5%.
• The rate for CHI is 0.1%.

Preferential in combination with zero

Option subject to the norms of Art. 427 of the Tax Code is valid only for:

• Entrepreneurs on PSN (except for the types of activities prescribed in subparagraphs 19, 45-48 of paragraph 2 of Article 346.43 of the Tax Code of the Russian Federation).
• Organizations working on the simplified tax system in the provision of services and the production of goods specified in subpara. 5 paragraph 1 of Article 427 of the Tax Code of the Russian Federation.
• Charitable firms and NGOs.
• Pharmaceutical companies using UTII.

Current rates:

• At the OPS - 20%.
• On OSS and OMS - zero.

For residents of Skolkovo - 14% with a zero percentage of insurance premiums for OSS and CHI.

Additional interest rates

According to Article 428 of the Tax Code of the Russian Federation, employers in hazardous (rate - 9%) and heavy (rate - 6%) industries should apply them when calculating contributions to the OPS. In this case, a special assessment of the workplace is not carried out. Harmfulness and severity is determined by the norms of the legislation. If the examination has passed and it is documented that the workplace of a subclass of at least 3.1 is non-standard, then the employer is obliged to pay additional contributions, which are calculated according to the rates of these subclasses. So, for example, for harmful working conditions, the insurance premium is 2%, and for dangerous - 4%.

Additional rates are also applied by organizations that provide jobs:

• for members of the crews of helicopters and aircraft (contributions to the OSS for them are set at 14%);
• in the coal mining industry (contributions are 6.7%).

In both cases, payments are transferred to the Federal Tax Service of Russia through the accruals of additional social insurance.

Right to zero rates

Until 2027, employers of ship crews registered in the Russian International Registry will enjoy this benefit. This does not apply to tankers carrying or storing crude oil or its products in our country's ports. Also, entrepreneurs may not pay contributions for themselves:

• Called up for military service in the armed forces of the Russian Federation.
• Caring for a child under one and a half years old (in the amount of not more than six years).
• Living with a spouse working in a business or diplomatic mission of Russia abroad (no more than five years in a row).
• Caring for a disabled person of group I, a disabled child, a citizen over 80 years old.

Insurance premiums of individual entrepreneurs

The innovations of this year did not affect the algorithm for calculating payments to various IP funds for themselves. It is still necessary to transfer contributions in a fixed amount to the FFOMS and the PFR. If the annual income exceeded 300,000 rubles, the entrepreneur is obliged to pay an additional amount to the Pension Fund in the amount of 1% of the income received in excess of the limit.

That is, neither the amounts nor the accounting for insurance premiums have changed, with the exception of the final counterparty. Now it is the Federal Tax Service.

Loan interest insurance premiums

The loan agreement is made in the civil law field and is regulated by the Civil Code of the Russian Federation. Payments under such an agreement may be included in the insurance premium base only if the subject of the agreement is the provision of services or the performance of work. That is, the indicated percentages are not remuneration, therefore, they will not be charged insurance premiums for either compulsory medical or pension insurance, or social insurance against occupational diseases and accidents at work.

Who pays insurance premiums

Any employer every month pays various insurance premiums from payments to its employees. If they work under an employment contract, then these are contributions:

• to the Pension Fund of Russia (in the PFR);
• to the Medical Insurance Fund (in FFOMS);
• for social insurance against illness and injury or for maternity (in the FSS).
• for insurance against accidents and occupational diseases (also in the FSS).

Contributions are also paid from payments to those employees who are registered in the company under civil law contracts:

• in the FIU;
• in FFOMS;
• for social insurance against accidents and occupational diseases, if it is specified in the contract.

Payments subject to insurance premiums

Insurance contributions are subject to payments to employees based on labor relations and in accordance with civil law contracts for the performance of work, the provision of services and author's orders.

Payments from which contributions are not paid are listed in Art. 422 of the Tax Code of the Russian Federation:

1. State benefits;
2. Compensatory payments upon dismissal, payments for compensation for harm, payment for housing or food, payment for sports or dress uniforms, the issuance of allowances in kind, etc.;
3. Amounts of one-time financial assistance, for example, at the birth or adoption of a child, in the event of the loss of a family member, in case of natural disaster and other emergencies;
4. Incomes, in addition to wages, received by members of communities of indigenous peoples from the sale of products of traditional craft;
5. Insurance payments for compulsory and voluntary personal insurance;
6. And other types of payments and compensations.

Limit base for calculating insurance premiums

Contributions to the PFR and the FSS are limited by the marginal bases for calculating contributions, which are annually indexed based on the growth of the average salary:

The maximum base for contributions to the PFR in 2020 is 1,292,000 rubles.

The marginal base is calculated based on the employee's income on an accrual basis. As soon as his income for the year reaches the marginal base, further contributions must be paid according to the new rules. When paying contributions at the basic rate, if this base is exceeded, contributions are paid at a reduced rate of 10%. If the organization is at a preferential rate, then in excess, contributions are not paid.

The maximum base for contributions to the FSS in 2020 is 912,000 rubles.

If the base is exceeded, then no fees need to be paid.

There is no maximum base for contributions to compulsory medical insurance and injuries, therefore, all income received by an employee is subject to contributions.

Insurance premium rates in 2020

Consider the main rates of insurance premiums for employees in 2020:

1. For mandatory pension insurance - 22%.
2. For compulsory health insurance - 5.1%.
3. In case of temporary disability and motherhood - 2.9%;
4. For injuries - from 0.2% to 8.5%, depending on the occupational risk class assigned to the main type of activity.

The table shows special reduced contribution rates for certain categories of payers established in 2020.

Category of the insured	for OPS, %	for CHI, %	at VNIM, %	General tariff, %	PFR from amounts over the base, %
Basic fare, no concessions	22	5,1	2,9	30	10
IT organizations of the Russian Federation that develop and sell computer programs and databases, as well as install, test and maintain them	8	4	2	14	-
Residents of a technology-innovative or tourist-recreational special economic zone	8	4	2	14	-
Participants of the Skolkovo project	14	0	0	14	-
Employers who pay salaries and remuneration to crew members of Russian ships. Only in relation to payments to ship crew members	0	0	0	0	-
Non-profit organizations on the simplified tax system in the field of social services, science, education, healthcare, culture, art or mass sports	20	0	0	20	-
Charitable organizations on the USN	20	0	0	20	-
Participants of the free economic zone of Crimea and Sevastopol	6	0,1	1,5	7,6	-
Residents of the territory of advanced social and economic development	6	0,1	1,5	7,6	-
Residents of the special economic zone in the Kaliningrad region	6	0,1	1,5	7,6	-
Residents of the free port of Vladivostok	6	0,1	1,5	7,6	-
Creators of cartoons, video and audio productions	8	2	4	14

In 2020, most employers on the simplified tax system will begin to pay contributions at a general rate of 30%, as the transition period has come to an end. Until 2024, charitable and non-profit organizations on the simplified tax system will be able to use a preferential rate of 20%.

Since 2020, several more categories of insurers have switched to basic tariffs:

• economic societies and partnerships that use or implement the results of intellectual activity, the rights to which belong to their participants or founders - budgetary or autonomous scientific institutions or educational institutions of higher education;
• organizations and entrepreneurs that carry out technical and innovative activities and pay employees working in technical and innovative or industrial and production special economic zones;
• organizations and individual entrepreneurs that have entered into an agreement on the conduct of tourist and recreational activities that pay employees who conduct this activity in special economic zones.

Since 2020, these categories have been paying contributions at a general rate of 30%, and if the maximum base for calculating mandatory pension insurance contributions is exceeded, they do not cancel the payment, but reduce the percentage of contributions to the Pension Fund to 10%.

Deadlines for payment of insurance premiums in 2020

Insurance premiums are transferred to the IFTS for each month until the 15th day of the next month. If the last day of payment is a weekend or a holiday, then the contributions can be paid on the next business day. With contributions for injuries, the procedure is similar, but they must still be paid to the FSS.

Entrepreneurs pay insurance premiums for themselves at other times. Contributions for the previous year must be paid before the end of the year or on the next business day. For 2019, transfer money to the tax office until December 31, and if your income exceeded 300,000 rubles, then transfer the amount of the surcharge to the Federal Tax Service until July 1, 2020.

Keep records in Kontur.Accounting, a convenient online service for calculating salaries and sending reports to the Federal Tax Service, the Pension Fund of the Russian Federation and the Social Insurance Fund. The service is suitable for comfortable collaboration between an accountant and a director.

The National Social Insurance Fund makes payments to insured persons. These deductions are made, among other things, when employees open sick leave or in connection with the birth of a child. At the same time, employers are required to regularly pay insurance premiums to the FSS in the amount and in the manner determined by the norms of domestic legislation. The following is a discussion of deductions in 2017.

Social insurance

The main act of rule-making regulating relations in the field of social insurance in Russia is the Federal Law of December 29, 2006 No. 255-FZ.

Also, the system of regulation of social insurance on the territory of the Russian state includes the following regulatory requirements:

• Law No. 81-FZ of May 19, 1995, regulating relations in the field of guarantees for pregnancy and childbirth;
• Fed. law dated July 24, 1998 No. 125-FZ, applied in industrial injuries and the identification of occupational diseases.

The legislator explicitly pointed out that social insurance is an integral part of the state mechanism for protecting and minimizing the losses of the population in the event of a change in their status or state of health.

As follows from the literal interpretation of the instructions of the legislator of Russia, insurance premiums to the FSS are mandatory and are transferred to ensure the guarantees of the insured persons.

However, starting from January 1, 2017, the above normative act loses its force and will no longer be applied on the territory of the Russian Federation.

Instead of the named Federal Law, Chapter 34 is included in part 2 of the Tax Code of the Russian Federation, accumulating the legal regulation of FSS contributions in 2017 (and in the future).

Deductions in 2017

Despite significant changes in Russian rule-making acts in the field of social insurance, for 2017 the maximum size of the base for determining contributions was also set. It is established by Decree of the Government of the Russian Federation of November 29, 2016 No. 1255.

Starting from 01/01/2017, the approved values ​​multiplied by multiplying coefficients should be taken as the basis for calculating the amount of contributions to the social insurance fund. The calculation of the desired values ​​is carried out on an accrual basis.

Within the maximum income of an employee, which is 755,000 rubles, the policyholder in 2017 will make deductions in the amount of 2.9%. As soon as the employee's income exceeds the above amount, the tax in the FSS is not calculated and paid. The specified tariff applies to cases when employees are on sick leave, as well as maternity and childbirth.

It is important to note that after 01/01/2017, social security contributions for foreign workers will be calculated from an indicator of 1.8%.

When calculating the amount of the contribution payable in social insurance, one should also take into account the presence of reducing coefficients and grounds for exemption from payment, introduced by the provisions of domestic legislation.

Below is a table of contributions to the FSS in 2017.

Contribution payers	Rate	Maximum base
Payments by enterprises, citizens and entrepreneurs to Russian employees	2,9%	755000 rubles
Income paid by companies, individuals and individual entrepreneurs in favor of foreigners	1,8%	755000 rubles
Amounts of allowances and compensations provided for in Article 422 of the Tax Code of Russia	Not installed	Not installed
Deductions to the FSS from payment amounts exceeding the base	Not installed	Not installed
Enterprises that implement the fruits of intellectual labor	2%	755000 rubles
Technological and innovative activities in special economic zones	2%	755000 rubles
IT Entrepreneurship	2%	755000 rubles
Vessel crew wages	0%	755000 rubles
Taxpayers applying the simplified tax system, according to OKVED, listed in paragraphs. 5 p. 1 art. 427 Tax Code of the Russian Federation	0%	755000 rubles
Pharmacies and individual entrepreneurs pharmacists using UTII	0%	755000 rubles
Non-Profit Organizations	0%	755000 rubles
Charity organisations	0%	755000 rubles
Sole proprietorship applying a patent	0%	755000 rubles
Organizations participating in Skolkovo	0%	755000 rubles
Participants of free economic zones	1,5%	755000 rubles
Subjects of advanced development territories	1,5%	755000 rubles
Residents of the port "Vladivostok"	1,5%	755000 rubles
Payers who do not pay remuneration to individuals	Not installed	Absent
Flight crew wages	14%	755000 rubles
Wages of individual workers in the mining industry	6,7%	755000 rubles

Accounting entry of social security contributions made

In the accounting of domestic companies, it is necessary to reflect transactions for the payment of contributions in favor of the Social Insurance Fund in the following order:

• debit account 69.1;
• credit 51 corresponds to it.

Payers of insurance premiums, in accordance with Art. 419 of the Tax Code of the Russian Federation, are legal entities - employers that pay wages to individuals, as well as Individual entrepreneurs who are required to pay both for themselves and for employees.

Insurance premiums are paid for:

• compulsory pension insurance (OPS);
• compulsory health insurance (FOMS);
• compulsory social insurance - for temporary disability, "injuries" (FZ-125) and "motherhood".

The list of payments not subject to insurance taxation is contained in Art. 422 of the Tax Code of the Russian Federation.

Expert opinion

Andrey Leroux

More than 15 years of experience Specialization: contract law, criminal law, general theory of law, banking law, civil procedure

Basic rates

Enterprises and organizations that do not enjoy the right to preferential (reduced) tariffs make payments at general tariffs (Article 426 of the Tax Code of the Russian Federation).

The total amount of insurance premiums in 2019 cannot exceed 30%, of which:

• PFR - 22% on income up to the marginal base and + 10% on income above the base;
• MHIF - 5.1% without restrictions on limit values;
• OSS - 2.9% without restrictions on the upper limit.

The subjects of taxation will be citizens of the Russian Federation; foreigners legally working on the territory of Russia, but not being highly qualified workers (HQS) and citizens of the EAEU legally working on the territory of the Russian Federation.

Rates for foreign workers

Insurance premiums paid from the income of foreigners (but not citizens of the EFES) who are not HQS legally working in the Russian Federation are:

• Mandatory pension insurance - 22% + 10% over the base;
• OSS (VNiM) 1.8;

The rest of the fees are not paid.

For foreigners who are HQS:

• OPS - 22% + 10% over the base;
• OSS (VNiM) - 2.9%.

Other insurance premiums are not paid.

Table 1 - Insurance premiums for self-employed entrepreneurs in 2019

Reduced insurance premium rates in 2019

Category of beneficiaries	Tariffs in 2019
Companies implementing the results of intellectual activity	PFR - 20% FSS - 2.9% MHIF - 5.1%
Simplified non-profit and charitable organizations	PFR - 20% FSS - 0% MHIF - 0%
Skolkovo residents	PFR - 14% FSS - 0% MHIF - 0%
Residents of special economic zones	PFR - 6% FSS - 1.5% MHIF - 0.1%

Contributions under GPC agreements

From the income of individuals working under a GPC agreement (of a civil law nature), contributions are paid only to the Pension Fund of the Russian Federation and the FFOMS.

In accordance with Chapter 34 of the Tax Code of the Russian Federation, contributions to the Social Insurance Fund in case of temporary disability and in connection with motherhood are not accrued, and to OSS from accidents at work and occupational diseases - only if it is provided for in the GPC agreement (Paragraph 4, clause 1, article 5 Law No. 125-FZ).

Non-contributory payments

Certain types of employee benefits are not subject to insurance premiums. For example, state benefits, compensation payments, material assistance, tuition fees, payments in favor of foreigners, etc. (For more details, see Chapter 34 of the Tax Code of the Russian Federation).

Payment procedure

Payments are made monthly until the 15th day of the following month. If the last day of the payment period falls on a weekend or holiday, the payment is transferred to the next business day. You can pay from your current account on a payment order or in Sberbank. The tax website also has a personal account for the TIN, where the debt is reflected and you can print a receipt. Or you can get receipts from the tax office.

Organizations and individual entrepreneurs that attract employees on the basis of an employment contract or a GPC agreement are required to accrue insurance premiums. Entrepreneurs also pay “for themselves” contributions at fixed rates. Correctly calculated and timely paid insurance premiums will protect against claims from the tax service.

Why do you need insurance deductions

The purpose of social insurance is the protection and maintenance of persons who do not take part in social work. The principle of operation of the insurance mechanism is simple: payers regularly transfer contributions to the relevant funds, and when an insured event occurs, the funds pay out the amounts prescribed by law. So, the FSS pays part of the sick leave, the PFR accrues pension payments, etc.

Types of mandatory insurance payments

Mandatory insurance premiums include 4 types of payments:

• Pension contributions (OPS) - consist of 2 parts: insurance and funded;
• Medical contributions (CHI);
• Contributions in case of temporary disability and in connection with motherhood (VNiM) - go to pay sickness benefits, maternity leave, etc .;
• Contributions from accidents at work and occupational diseases (NSiPZ).

Since 2017, deductions for OPS, CHI and VNiM are controlled by the tax authorities and are regulated by Ch. 34 of the Tax Code of the Russian Federation. Contributions from the NSiPZ are approved by Federal Law No. 125-FZ of July 24, 1998 and Federal Law No. 179-FZ of December 22, 2005 and are transferred to the FSS.

Payers of insurance contributions

For payments in favor of foreigners, contributions are accrued depending on the legal status and the concluded agreement.

Highly qualified foreign specialists stand out separately. If such a specialist is assigned the status of a temporary resident, no contributions are charged; if he temporarily or permanently resides in the Russian Federation, contributions are paid to the OPS and VNiM.

What amounts of contributions do not need to be charged

Payments that are not listed in the above lists and do not relate to labor (anniversary bonuses, sanatorium vouchers at the expense of the employer, etc.) cause disputes between insurers and regulatory authorities. Employers believe that contributions should not be charged on such amounts, but employees of the tax service and funds take the opposite position. One has to defend one's rightness in court, judicial practice on the issue is contradictory.

Contribution basis

The base on which insurance premiums are charged is determined on an accrual basis during the year and is calculated at the end of each month. The total amount of contributions is equal to the product of the taxable base and the corresponding contribution rate.

For the calculation of contributions to VNiM, the Government of the Russian Federation has set a limit value, which is indexed every year. In 2019, its size is 865,000 rubles, therefore, contributions to VNiM are accrued until the taxable base of the employee reaches the maximum value.

There is no limit for contributions to the OPS, but from payments in excess of the limit, which in 2019 amounted to 1,150,000 rubles, contributions are paid at a reduced rate - 10% or 0% for privileged categories.

For contributions to CHI and from the NSiPZ, the marginal base is not limited, and there are no reduced tariffs.

Tariff rates for contributions

Until 2020, payers for whom Art. 427 of the Tax Code of the Russian Federation does not establish reduced tariffs; contributions are charged according to those specified in Art. 425 of the Tax Code of the Russian Federation to rates (see table).

Fixed contribution rates for individual entrepreneurs

The procedure for paying contributions "for oneself" is different from the rules for employers. Mandatory payments for individual entrepreneurs are set at a fixed amount for contributions to OPS and MHI. Contributions from the NSiPZ do not need to be charged, but according to VNiM - at the request of the individual entrepreneur. If an entrepreneur decides to transfer contributions to VNiM, he registers with the FSS and pays at a fixed rate: in 2019 - 3,925.44 rubles.

The amount of contributions to the OPS differs depending on the income of the entrepreneur in 2019:

• up to 300,000 rubles - the rate is 29,354 rubles;
• more than 300,000 rubles. - the payment is calculated as 29,354 + 1% of income over 300,000 rubles. and limited to 234,832 rubles.

Entrepreneurs will pay 6,884 rubles for CHI in 2019.

If the individual entrepreneur has not worked for a full calendar year, the amount of fixed payments is calculated based on the time actually worked.

How to calculate the amount of insurance premiums

Employers are required to calculate and pay monthly insurance premiums, the amount of which is determined by the formula:

From the amount of the monthly payment for VNiM, the employer deducts benefits paid during the month, which must be paid by the FSS (three days of sick leave, etc.). If the amount of the benefit exceeds the contributions, an overpayment is formed, which is returned to the payer or credited against future payments.

When to pay insurance premiums

According to paragraph 3 of Art. 431 of the Tax Code of the Russian Federation, employers pay contributions by the 15th day of the month that follows the month in which the payment is calculated, inclusive. Insurance premiums for June are transferred until July 15, for June - August 15, etc. Please note that if the 15th falls on a weekend, the due date will be extended to the next business day. For each type of contribution, a separate payment is formed indicating the CCC of the corresponding payment.

Individual entrepreneurs pay contributions to the OPS at a fixed rate until December 31 of the reporting year. Payment for 1% contributions is transferred no later than June 1 of the year following the reporting year. Entrepreneurs must pay contributions to CHI before December 31 of the reporting year, the same period is provided for contributions to VNiM.

What reports reflect insurance payments

Monthly employers submit a personalized report of the SZV-M form to the FIU by the 15th day of the month following the reporting month. Information for up to 25 people is allowed to be submitted on paper, from 25 and more - in electronic form via TCS.

To quarterly reporting include Form 4-FSS and Calculation of insurance premiums. The calculation of insurance premiums is submitted to the tax service before the 30th day of the month following the 1st quarter, half a year, 9th months, year. It reflects information on contributions to VNiM, OMS and OPS. Employers with an average headcount of more than 25 people submit a report in electronic form according to the TCS, less than 25 - on paper.

A report on contributions from the NSiPZ in the form 4-FSS is submitted to the FSS by the 20th day of the month following the 1st quarter, half a year, 9 months and a year on paper. If the report is sent by TMS, the deadline is postponed by 5 days, i.e. until the 25th.

Annual reporting for contributions consists of the SZV-STAZH form, which is submitted before March 1 of the year following the reporting year and the register of insured persons, if additional contributions were paid for them.

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