Ensuring labor safety and paying compensation for accidents at work is carried out in various areas, including through the system of compulsory social insurance (OSS). The obligation to transfer is assigned by Law No. 125-FZ to everyone using hired labor.

What is compulsory social insurance

The social insurance system includes compulsory social insurance against accidents during production activities and against occupational diseases. The directions and goals of this type of insurance are regulated in Art. 1 Law No. 125-FZ:

• ensuring social protection of citizens;
• economic incentives for policyholders to reduce occupational risk;
• compensation for harm to the health and life of citizens caused in the course of labor activity;
• prevention at work and occupational diseases.

If an employee is injured as a result of an accident during the period of work, he will be able to count on compensation for harm to health, payment of expenses for different kinds rehabilitation, etc. Occupational insurance implies compensation for harm in the event of chronic or acute diseases directly related to the influence of harmful production factors.

To be reimbursed under the social insurance system, these diseases must lead to temporary or permanent loss of professional ability to work, or death.

What is compulsory social insurance, the video below will tell:

contributions to it

Payments in the event of accidents that affected citizens can receive are financed by mandatory contributions, which consist of a tariff and a surcharge (discount) to.

Normative fixing

The conditions, procedure and payment of social insurance contributions are regulated by the following regulations:

• Law No. 125-FZ;
• Law No. 419-FZ;
• Law No. 179-FZ.

In addition to the listed documents, Decree of the Government of the Russian Federation No. 713 is important, which fixes the conditions for classifying species. economic activity for certain occupational risk groups. The establishment of insurance tariffs for OSS will depend on these risk groups, and the main types of economic and production activities are subject to annual confirmation.

Who is obliged to pay

The obligation to calculate and pay insurance premiums on social insurance is assigned to, and individuals who use the labor of hired personnel in their activities under labor contracts or work contracts. Each of the listed entities is subject to mandatory registration with the FSS (Social Insurance Fund), which acts as an insurer.

As of 2017, there are 32 occupational risk classes in relation to these entities, which will affect insurance rates. The maximum rate will be paid by employers who declared the 32nd class of pro-risk (the amount of deduction will be 8.5%).

What are charged

Insurance premiums transferred by employers are accumulated in the Social Insurance Fund and are subject to direction for the following types of payments:

• temporary disability allowance, if the occurrence of an insured event is proved;
• one-time or regular (monthly) payments to the injured person or other citizens after the death of the insured employee;
• , social and other types of rehabilitation (medical care and medical services, sanatorium-resort rehabilitation, purchase medicines etc.).

It should be borne in mind that compensation for harm to health through social insurance does not include moral harm, which is compensated only in court.

OSS accounting

Starting from January 2017, insurance premiums in social insurance are equated to tax liabilities. At the same time, the functions of administration and accounting of compulsory social insurance were transferred to the institutions of the Federal Tax Service - and the correct payment of contributions, the submission of reporting and settlement documents, the procedure for accounting for accidents for damages.

At the level of the Social Insurance Fund, the authority to administer contributions directed to compensation in case of accidents at work and occupational diseases has been retained. Reporting in this direction is submitted by employers to the FSS institutions no later than the 20th day of the month following the reporting period (if the number of employees in the enterprise exceeds 25 people, reporting is sent via electronic communication channels before the 25th day of the month following the reporting period).

Payment

The basic amount of insurance premiums on social insurance is 2.9% of the amount monthly payment employee. For certain categories of employers, the amount of the contribution may be reduced or completely eliminated. For example, for enterprises operating under the tax scheme

Legal entities and individual entrepreneurs are obliged to make contributions to the budget from the earnings of employees. What taxes and contributions are paid by employees and employers, how many percent of earnings are charged, what is the responsibility for violating the law when paying taxes and contributions - we tell in this material.

Types of deductions from wages

The employee's salary is the basis for the calculation of contributions and taxes to the budget. Conventionally, such deductions can be divided into 2 categories:

1. Income tax individuals(personal income tax) - deduction is made from income accrued in favor of the employee.

This federal tax, but it replenishes the local budget. Due to personal income tax, roads are restored, educational and healthcare institutions are repaired and financed.

1. Insurance premiums for compulsory pension, medical and social insurance - are charged on the wages of employees and paid from the employer's funds.

These deductions are needed to comply with the Constitution of the Russian Federation in terms of realizing the rights of citizens to health care, ensuring social protection and insurance, and providing medical care. Calculation of contributions to the Pension Fund is the guarantor of the employee's future pension.

The procedure for calculating insurance premiums is regulated by Art. 419-431 of the Tax Code of the Russian Federation, Federal Law of July 24, 1998 No. 125-FZ, personal income tax - chapter 23 of the Tax Code of the Russian Federation.

The procedure, terms and features of the payment of personal income tax

Remember, an employer is tax agent, therefore, from the income of employees, he is obliged to calculate and withhold tax.

The amount of VAT is:

• from salaries and other income, except for winnings, prizes and material benefits - 13% for residents, 30% - for non-residents. There is an exception: 13% will be paid by non-residents - highly qualified specialists working in the Russian Federation under a patent and citizens of the EAEU member states;
• 35% - from winnings, prizes and material benefits of residents;
• dividends of residents are taxed at a rate of 13%, non-residents - 15%.

The timing of the transfer of tax on personal income is regulated by paragraph 6 of Art. 226 of the Tax Code of the Russian Federation:

• Personal income tax from vacation and sick pay is paid in the month of their payment, no later than last day month;
• from other income - on the day following the day of payment.

Easing the tax burden on personal income tax is the provision of standard, social, property and other deductions.

Periods and procedure for paying insurance premiums

The calculation of insurance premiums from wages is the responsibility of the employer, regulated by Chapter 34 of the Tax Code of the Russian Federation. The applied tariffs are regulated by articles 425-430 of this code.

In 2019, the following rates for insurance premiums apply:

• pension contributions from incomes less than 1 million 150 thousand rubles. withheld at a rate of 22%;
• from income above the specified amount - 10%.

Health insurance premiums are charged at 5.1%.

Contributions for social insurance in cases of temporary disability, maternity are transferred from incomes of less than 865 thousand rubles. in the amount of 2.9%; if the mentioned amount of income is exceeded, the rate is 0%. For temporarily staying in Russia foreign citizens who are not highly qualified specialists, the rate of 1.8% is applied.

The payment deadline is set no later than the 15th day of the month following the reporting period.

Employers are also required to transfer "traumatic" insurance premiums from industrial accidents and occupational diseases to the FSS. The rate varies from 0.2% to 8.5%, depending on the presence of disabled employees, the degree of risk of production activities. Note that an individual entrepreneur in a single person is not required to pay this type of contribution, the obligation arises when an employee is hired.

The calculation of wages and insurance premiums must be made separately for each employee and for each type of contribution.

Calculation example

An employee at an enterprise of the 1st class of occupational risk earned 20 thousand rubles in a month. He has 1 child (standard deduction - 1400 rubles). The accountant performed the calculation:

20,000 * 22% = 4400 rubles. - in the FIU;
20,000 * 2.9% \u003d 580 rubles. - in the FSS;
20,000 * 5.1% \u003d 1020 rubles. - in the MHIF;
20,000 * 0.2% \u003d 40 rubles. - Injury fee.

From the wage fund, the total contributions for all employees on 4 payment orders will be transferred.

Personal income tax will be: (20,000 - 1400) * 13% = 2418 rubles.
Amount to be issued to an employee: 20,000 - 2418 = 17,582 rubles.

What income is not taxable

Articles 217 and 422 of the Tax Code of the Russian Federation state that personal income tax and insurance premiums are not withheld from the following payments:

• financial assistance up to 4,000 rubles (considered a cumulative total for the year);
• payments for sick leave, pregnancy and childbirth, child care;
• a one-time allowance at the birth of a child;
• payment to an employee due upon the death of a close relative;
• in case of daily payments, the amount is exempted from personal income tax at the rate of 700 rubles per day (for business trips within the Russian Federation), for business trips abroad - at the rate of 2500 rubles per day, etc.

For the proper accrual and processing of payments to the FSS and the PFR, receiving reports from individual entrepreneurs and legal entities, offsetting payments, collecting debts, imposing penalties for late or non-payment, insurance premiums are administered, which has been handled by the Federal Tax Service since 2017.

Types of responsibility

For delay or non-payment of taxes and contributions from wages, tax, administrative, and in some cases criminal liability occurs.

A tax agent or individual entrepreneur is punished with a fine of 20-40% of the specified payment (Article 122 of the Tax Code of the Russian Federation). In case of delay in payment, penalties are charged for each day of delay (Article 75 of the Tax Code of the Russian Federation).

Criminal liability for the insured occurs in case of deliberate evasion of payment of contributions or a large amount of debt. So, entrepreneurs and legal entities face a fine of 100 to 300 thousand rubles (from 200 to 500 thousand rubles, if the debt is especially large), forced labor or imprisonment. The terms and amount of punishment depend on the severity of the crime.

Important!

Responsible are those entrepreneurs who have not filed reports, forgot to file it, or have not been working as an individual entrepreneur for a long time, because the obligation to pay insurance premiums remains until the moment the individual entrepreneur is deregistered. For example, an entrepreneur who has not submitted a declaration can receive contributions from the IFTS in the amount of 8 minimum wages (income of an individual entrepreneur is not confirmed).

Since 2018, an amnesty has been introduced for debts and penalties on taxes formed before January 01, 2015, and insurance premiums until January 01, 2017. It applies only to those businessmen who did not submit information to the FIU about their income for these periods. The amnesty does not apply to insurance premiums for oneself and employees of individual entrepreneurs, they must be paid.

For example, cooperation with our company provides for regular reconciliation with the IFTS and extra-budgetary funds, which is included in the standard for providing accounting services.

Order service

Currently, deductions to state off-budget funds are calculated at the same rates, but taking into account the changed limits for each type of payment. We recall the mechanism for calculating insurance premiums and give a table of current rates for them for all payers whose duties include accruing and paying premiums in 2018.

Compulsory contributions to funds

All payments (remuneration) received for the performance of labor duties, other works and services on the basis of various agreements are subject to contributions (clause 1 of article 420 of the Tax Code of the Russian Federation), such as:

• copyright orders;
• publishing;
• concluded upon the alienation/granting of rights to works of art, science and literature, as well as other agreements involving the receipt of income from the performance of services and works.

The taxable base is the full amount of payments separately for each individual. The countdown of income amounts begins from the beginning of the year and is taken into account on an accrual basis until its end (clause 1, article 421 of the Tax Code of the Russian Federation).

In total, the volume of mandatory insurance premiums (SI) is 30% of the accrued payments and is distributed as follows:

• contributions to the Pension Fund - 22%;
• contributions to the Social Insurance Fund - 2.9%;
• contributions to the Compulsory Medical Insurance Fund - 5.1%.

Payment of insurance premiums

The terms for transferring the NE have not changed: payments must be made before the 15th day of the month following the reporting one (clause 3, article 431 of the Tax Code of the Russian Federation). Accounting for deductions is carried out without rounding, in rubles and kopecks. Payment of contributions and submission of reports on them (except for "injuries") is made in the IFTS.

• The amount of IP contributions for yourself in 2020
• Pension insurance contributions
• Medical insurance premiums
• Payment period
• How to generate a receipt/payment order?
• How to reduce the STS tax by the amount of contributions for yourself?
• Reporting on IP contributions for yourself

Since 2018, the amount of insurance premiums for oneself has been decoupled from the minimum wage.

Since 2017, insurance premiums are administered by the Federal Tax Service, and not by the Pension Fund. Full details on contributions can be found in Chapter 34 of the Tax Code.

[Attention!] Insurance premiums must be paid even if you do not lead activities (or not making a profit).

[Attention!] The STS "income" tax (6%) can be reduced by the amount of paid insurance premiums

Insurance premiums in 2020.

Until 2018, fixed insurance premiums were calculated on the basis of the minimum wage, effective as of January 1 of the current year. Since 2018, contributions for oneself have been decoupled from the minimum wage.

For 2020 IP with annual income 300 000 rub. and less only pay 2 payment for himself for the total amount 40 874 rub.

Individual entrepreneurs with annual income more than 300,000 rubles. pay for themselves additionally to the above amount of 40,874 rubles.) 1% from income exceeding 300 000 rub.

Pension insurance contributions

Firstly individual entrepreneurs (IP) pay fixed pension contributions. Pension contributions in 2020 are RUB 32,448 per year (8,112 rubles per quarter, 2,704 rubles per month).

If your annual income exceeded 300,000 rubles., You need to pay an additional 1% of this excess no later than July 1 of the following year. For example, for the year you received 450,000 rubles, then you need to pay (450,000 - 300,000) x 1% = 1,500 rubles. Despite the fact that in fact this part of the contributions is not fixed, they are still called fixed. The amount of pension contributions for 2019 is limited from above to the amount of 234,832 rubles, i.e. even if you earned 30 million rubles in a year (1% of 30 million - 300,000 rubles), you only need to pay 234,832 rubles. (limit for 2020 - 259,584 rubles)

pension contribution in the form of "PD (tax)".

Medical insurance premiums

Secondly Individual entrepreneurs pay medical insurance premiums. The health insurance premium in 2020 is 8426 rub. in year(i.e. 2106.5 rubles per quarter, 702.16 (6) rubles per month). These contributions from income exceeding 300,000 rubles. NOT are paid.

You can see an example of filling out a receipt for payment of a medical fee in the form of "PD (tax)".

Payment of fixed insurance premiums

1. Payment terms - no later than 31th of December current year. 1% of the excess of 300,000 rubles. - not later July 1 next year.
2. You can pay in any amount and at any time (within the deadlines specified in the previous paragraph). Choose a payment scheme that is more profitable for you (to reduce the STS tax).
3. Contributions are paid to the tax office at the place of registration of the IP.
4. All of the above receipts are issued in the form No. PD (tax) or in the form No. PD-4sb (tax) and are only accepted for payment Sberbank(If an individual entrepreneur has a current account in any bank, then you can pay from it, no additional interest is charged for this).
5. If you are registered as an individual entrepreneur not since the beginning of the year- you need to pay contributions not for the whole year, but only for the time that you are registered (for an accurate calculation of the payment amount and registration of all receipts, use the accounting service).
6. If you combine the activities of an individual entrepreneur with work under an employment contract, and the employer is already paying contributions for you, you don’t care need to pay the specified fixed contributions on behalf of the individual entrepreneur.
7. The easiest way to generate a receipt (or payment order) for paying fees is to use free official service of the Federal Tax Service of the Russian Federation.

Reducing tax simplified tax system on the amount of contributions

1. For the amount of fixed insurance premiums paid, you can reduce the USN tax "income" (6%).
2. In order to reduce advance payments on USN tax, contributions must be paid in the period for which advance payments are paid. For example, you want to reduce the advance payment for half a year, which means that the contributions must be paid not later the end of the semester - i.e. until 30 June.
3. Probably the easiest and most profitable option is to pay contributions to first quarter- this way you can reduce the advance payment of the simplified tax system for the first quarter, and if, after deducting the amount of contributions paid from the advance payment of the simplified tax system, there is still some amount left, you can reduce the tax for half a year, etc.
   • Example: contributions in the amount of 10,000 rubles were paid in the 1st quarter. Income for the 1st quarter 100,000 rubles, 6% of 100,000 rubles. - 6,000 rubles. We reduce the advance payment by 10,000 rubles. - it turns out that for the 1st quarter there is no need to pay an advance payment under the simplified tax system. For 4,000 rubles, which are left when subtracting 6,000 - 10,000 - you can reduce the advance payment for the six months.
4. It is possible to reduce the tax on the amount of contributions paid with exceeding 300 000 rub. (1% of the excess, which is paid no later than July 1st).
5. Do not forget to include data on the paid contributions that reduce the STS tax in the tax return.

Fixed payment reporting

Paid receipts of fixed insurance premiums be sure to save. Reporting since 2012 for individual entrepreneurs without employees (paying contributions only for myself) - canceled!. To find out if your payments have reached their destination - call your tax office or use the service Personal Area individual entrepreneur".

The above information is for individual entrepreneurs without employees. For individual entrepreneurs with employees and LLC, the information on the page about

Salary (remuneration of an employee) - remuneration for work depending on the qualifications of the employee, the complexity, quantity, quality and conditions of the work performed, as well as compensation and incentive payments. From these payments, the employer is obliged to pay mandatory payments to the budget - insurance premiums. People often ask: What is a contribution? What are insurance premiums? What are the types of insurance premiums? Where is the employer obliged to pay them, and also what responsibility can he incur for their non-payment? Answers to these questions in the article Firmmaker.

What are insurance premiums and when did they arise?

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 medical insurance collected from organizations and individuals in order to financially ensure the realization of the rights of insured persons to receive insurance coverage for the corresponding type of compulsory social security. insurance (Article 8 of the Tax Code of the Russian Federation).

Compulsory social insurance- Part state system social protection of the population, the specifics of which is the insurance of working citizens carried out in accordance with federal law against a possible change in material and (or) social position due to reaching retirement age, disability, loss of a breadwinner, illness, injury, accident at work or occupational disease, pregnancy and childbirth, birth of a child (children), care of a child under the age of one and a half years and other events established by law Russian Federation on compulsory social insurance (Article 1 of the Federal Law No. 165-FZ of July 16, 1999).

The history of insurance premiums is quite young. The emergence of social insurance was facilitated by the development of the economy, the emergence of labor relations, as a result of which employees began to need social protection. The first mention of social insurance goes back to the 19th century, at which time the Bismar "Code of Imperial Laws" appears in Germany.

In Russia, a significant leap in the development of insurance was the abolition of serfdom. At this time, the first law in this field of insurance "On the mandatory establishment of auxiliary partnerships at state-owned mining plants" was adopted.

On December 22, 1990, the Pension Fund was created to ensure more progressive economic mechanisms and to regulate pension provision. Even before education pension fund The budget was replenished from the general wage fund of organizations.

On January 1, 1991, the Social Insurance Fund was created, designed to regulate relations in the field of social insurance of citizens.

On February 24, 1993, the Health Insurance Fund was created to finance medical care.

How insurance premiums are regulated

• Chapter 34 of the Tax Code;
• Federal Law "On Compulsory Social Insurance against Industrial Accidents and Occupational Diseases" Federal Law No. 125-FZ dated July 24, 1998;
• Federal Law "On the basics of compulsory social insurance" No. 165-FZ of July 16, 1999;
• Federal Law "On Compulsory Pension Insurance in the Russian Federation" No. 167-FZ of December 15, 2001;
• Federal Law "On compulsory social insurance in case of temporary disability and in connection with motherhood" Federal Law No. 255-FZ of December 29, 2006;
• Federal Law "On Compulsory Medical Insurance in the Russian Federation" Federal Law No. 326-FZ dated November 29, 2010.

Who is required to pay premiums

The insured who pays wages and other payments in favor of the insured persons is obliged to pay insurance premiums (clause 1 of Art. 419 of the Tax Code).
The insurance premium is paid by the insured Money organization without deducting this amount from the employee's salary.

The insurers in this case include:

• organizations;
• individual entrepreneurs;
• individuals who are not individual entrepreneurs.

For example, individual entrepreneurs who have employees in their staff are required to pay insurance premiums from employee payments at generally accepted rates.
Please note that in addition to insurance premiums for employees, individual entrepreneurs are required to pay insurance premiums for themselves (clause 2 of Art. 419 of the Tax Code of the Russian Federation).

Types of insurance premiums

There are the following types of insurance premiums (Article 8 of the Tax Code of the Russian Federation):

• insurance premiums for compulsory pension insurance (OPS);
• insurance premiums for compulsory health insurance (CHI);
• insurance premiums for compulsory social insurance in case of temporary disability and in connection with motherhood (VNiM);
• injury insurance premiums (accident insurance).

These types of contributions are calculated from wages and other payments accrued for each employee.

Other payments for which it is necessary to accrue and pay insurance premiums include (Article 420 of the Tax Code of the Russian Federation):

• premiums;
• vacation pay and compensation for unused vacation;
• financial assistance over 4000 rubles. per employee per year.

Example 1. From what amount to calculate insurance premiums

Ivanov I.I., an employee of Empire LLC, received the following monthly payments:

Payment type	Amount, rub.	Base
		taxable	non-taxable
Wage	10000	10000	0
Prize	5000	5000	0
Material aid	7000	3000	4000
Total	22000	18000	4000

Thus, insurance premiums must be paid from the amount of 18,000 rubles, i.e. from wages, bonuses and material assistance over 4,000 rubles.

What payments are not subject to insurance premiums

Payments not subject to insurance premiums include (Article 422 of the Tax Code of the Russian Federation):

• state benefits (unemployment benefits, temporary disability benefits, pregnancy and childbirth benefits);
• severance pay, if this amount does not exceed three times the average monthly salary of the employee;
• the performance of work, the provision of services under a civil law contract are not subject to insurance premiums for OSS and injuries. But contributions to the OPS and OMS will have to be charged;
• one-time financial assistance in connection with an emergency, natural disaster, in connection with the death of a family member, as well as in connection with the birth of a child. Please note that in order to provide material assistance to an employee, it is necessary to issue an order and attach supporting documents to it, otherwise the inspection authorities may attribute these amounts to taxable insurance premiums;
• financial assistance within 4000 rubles. per employee per year;
• the amount of payments under employment contracts and civil law contracts in favor of foreign citizens and stateless persons temporarily staying on the territory of the Russian Federation, if these persons are not recognized as insured in accordance with the law.

How to calculate insurance premiums. Rates. Payment term

Insurance premiums charged monthly for each employee on the last day of the month, based on the basis for calculating insurance premiums. And paid no later than the 15th day of the next calendar month. That is, insurance premiums for February must be paid no later than March 15. If the 15th falls on a weekend, insurance premiums are paid on the next working day after the weekend. For example, insurance premiums for March must be paid before April 15, but since April 15 is a non-working day, payment is postponed to April 16.

You can pay earlier, later you can't. However, if you are late in payment, then you still need to pay as soon as possible, since penalties are charged for each day of delay.

Are calculated insurance premiums, based on rate and base to calculate insurance premiums. The base for calculating insurance premiums is determined as the sum of payments and other remunerations accrued separately for each individual from the beginning of the year on an accrual basis (Article 421 of the Tax Code of the Russian Federation).

Rates and limit base 2020 for each type of contributions are set as follows (see table). How the base of insurance premiums has changed (chart)

Base for calculating insurance premiums	Pension insurance	Social insurance		Health insurance
Base limit	1 292 000	912 000		no max size
Estimated wages = Base / 12 months	107 666,67	76 000		no max size
Bid	22,00%	2,90%	1,80%	5,1%
Contribution amount = Base * Rate	284 240	26 448	16 416
Bet if the base is exceeded	10,00%	0,00%	0,00%	5,1%

Example 2. How to calculate insurance premiums

Organization LLC "Chocolate" (general taxation system, type of activity - sale of confectionery), pays employees wages, we calculate the amount of insurance premiums for December.

Option 1 - the basis for calculating insurance premiums did not exceed the established limit, the salary amounted to 20,000 rubles.
OPS \u003d 20,000 rubles * 22% \u003d 4400 rubles.
Compulsory medical insurance = 20,000 rubles * 5.1% = 1020 rubles.
VNiM \u003d 20,000 rubles * 2.9% \u003d 580 rubles.
Injuries \u003d 20,000 rubles * 0.2% \u003d 40 rubles.
The FSS may set a different coefficient, for example we take 0.2%. It depends on your main activity. You can find out which coefficient applies to your organization either from the "Notice on the amount of insurance premiums for compulsory social insurance against industrial accidents and occupational diseases", or directly from the social insurance fund.
Option 2 - the basis for calculating insurance premiums exceeded the established limit for OPS and VNiM, wages amounted to 200,000 rubles. In this case, insurance premiums in case of temporary disability and in connection with maternity are not accrued and not paid, contributions for mandatory pension insurance are paid at a rate of 10%.
OPS \u003d 200,000 rubles * 10% \u003d 20,000 rubles.
Compulsory health insurance = 200,000 rubles * 5.1% = 10,200 rubles.
Injuries \u003d 200,000 rubles * 0.2% \u003d 400 rubles.

Where are insurance premiums paid?

insurance premiums for OPS, CHI, in case of VNiM are paid to the IFTS at the location of the organization, and insurance premiums for injuries - to the Social Insurance Fund.
If the organization has a separate subdivision in another city, then insurance premiums must be paid at the location of its parent organization. However, if a separate subdivision is empowered, then insurance premiums are required to be paid at the location of the separate subdivision. In this case, insurance premiums are paid based on the size of the base for this unit.

Each type of insurance premiums is paid by separate payment documents. Pay attention to the correctness of the CSC, which you indicate in payment order, for each insurance premium it is different.

How is the payment of insurance premiums checked?

The Social Insurance Fund also retains:

• desk audits for reimbursement of social insurance funds at the request of the employer;
• conducting on-site inspections, together with tax inspectors;
• consideration of complaints on acts of inspections.

Tax authorities control the correctness and timeliness of payment of insurance premiums by:

• desk audit Calculation of insurance premiums;
• reconciliation of accrued and paid amounts of insurance premiums;
• conducting on-site inspections, together with the FSS.

Example 3. What documents can be requested when checking insurance premiums

Organizations Karat LLC (general taxation system, type of activity - wholesale automobile parts) a decision was made to conduct an on-site inspection, the subject of which is the correctness of the calculation and timeliness of payment of insurance premiums, as well as the legitimacy of the costs incurred by the insured for the payment of insurance coverage for 2014-2017.

The following documents were requested for the verification:

• labor, civil law contracts;
• job orders;
• work books;
• timesheets;
• payment, settlement and pay statements for the payment of wages;
• personal cards of employees;
• disability certificates;
• application and order for maternity leave, calculation of the amount of benefits;
• documents confirming the payment of the monthly maternity allowance (copy of the birth certificate, application for leave, order, calculation of the amount of the allowance, certificate from the father's place of work that he does not receive allowance);
• orders for material assistance and documents confirming the basis for its payment.

Also, the tax and FSS may be requested and other documents related to the ongoing audit. On the day the audit was completed, a certificate of the audit was signed.

What is the responsibility of the employer for non-payment of insurance premiums

to tax liability attract for non-payment, incomplete payment of contributions as a result of underestimation of the base for calculating insurance premiums, other illegal actions. This type of liability is the most common type of liability for non-payment of insurance premiums. And, as a rule, it entails at the same time the collection of arrears (the amount of unpaid tax) from the employer and the accrual of penalties for each day of delay in payment, and, at the same time, it is possible to impose a fine in the amount of 20% of the amount of unpaid insurance premiums, and if intentional non-payment - 40% of this amount. However, this penalty can be avoided. The Ministry of Finance clarifies the imposition of a fine for non-payment of insurance premiums in Letter N 03-02-07 / 1 / 31912 dated May 24, 2017: “The inaction of the taxpayer, expressed solely in the non-transfer to the budget of the specified tax return the amount of tax does not constitute an offense established by Article 122 of the Tax Code. In this case, the taxpayer is liable to collect penalties.

Thus, if you late payment insurance premiums, but correctly reflected the accruals and submitted the calculation on time, no penalty is imposed. You will need to pay only the arrears and accrued penalties. You can also avoid a fine if you incorrectly reflected the accruals, which led to an underestimation tax base. To do this, you must first pay off the arisen arrears and penalties, and then submit an updated Calculation of insurance premiums. At the same time, the organization must detect an error before the tax office finds it and before it finds out that the inspectorate has appointed field check(Article 81 of the Tax Code of the Russian Federation).

Example 4. Tax liability for non-payment of insurance premiums

The organization LLC "Ikra" (general taxation system, type of activity - wholesale trade in fish, seafood and canned fish) paid insurance premiums for March 2018 in the amount of 10,000 rubles. 05/17/2018 (instead of 04/16/2018), thereby delaying payment by 30 days. The tax sent a demand for the payment of arrears in the amount of the debt - 10,000 rubles. and foam. In this case, the penalties will be equal to: 10,000 rubles. x 7.25% (refinancing rate in effect during the delay) x 1/300 x 30 days. = 72.50 rubles. The employer has incurred tax liability for non-payment of insurance premiums in the form of interest charges. Arrears and penalties have different CCCs, so they must be paid with different payment documents.

criminal responsibility are borne by employers who, as in the case of tax liability, did not pay (have not paid in full) insurance premiums, did not submit a calculation or included deliberately false information in it, which led to a distortion of the tax base large or extra large. If the employer committed this crime for the first time and fully paid the fine, all amounts of arrears and penalties, then he is exempt from criminal liability.

This type of responsibility is quite young. The prospects for introducing criminal liability for non-payment of insurance premiums have been considered since 2013, however, the article defining this type of liability was introduced by Federal Law No. 250-FZ only on July 29, 2017.

Criminal liability for individuals for insurance premiums (Article 198 of the Criminal Code of the Russian Federation):

• imposition of a fine from 100 to 300 thousand rubles or in the amount of wages for a period of up to 2 years;
• compulsory work for up to one year;
• arrest up to 6 months;
• imprisonment for up to one year.

If this act is committed on an especially large scale, then the individual is punished:

• a fine from 200 to 500 thousand rubles. or in the amount of wages for a period of up to 3 years;
• compulsory work for up to 3 years;
• imprisonment for up to 3 years.

Results

Insurance premiums 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 financially ensure the realization of the rights of insured persons to receive insurance coverage for the corresponding type. compulsory social insurance.

These types of contributions are calculated from wages and other payments accrued for each employee on a monthly basis on the last day of the month based on the basis for calculating insurance premiums. And paid no later than the 15th day of the next calendar month.

Insurance premiums for OPS, CHI, in case of VNiM are paid to the Federal Tax Service at the location of the organization, and insurance premiums for injuries - to the Social Insurance Fund.

In case of non-payment of insurance premiums, the employer bears tax, administrative and criminal liability.

Firmmaker, July 2018 (updated December 2019)
Olga Uss
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