Who pays the pension fund? Insurance contributions for compulsory pension insurance

Mandatory insurance contributions are provided both for employers, who pay them from payments to their staff, and for self-employed persons without employees, who are required to transfer these payments for themselves. Every employer using hired labor must make contributions to provide pension, social and health insurance for its employees. These deductions are called insurance premiums and are mandatory. Transfers are made monthly to extra-budgetary funds. Employers include any person who has personnel in respect of whom payments of various types are made. In addition, self-employed persons without staff are required to make insurance contributions for themselves for health and pension insurance. The procedure and deadlines for paying insurance premiums are determined by Law No. 212-FZ; this legislative document was adopted on July 24, 2009 and edited on December 29, 2015.

Procedure for paying contributions for employees

The fifteenth article of Law No. 212-FZ defines the specifics of paying insurance contributions to the Social Insurance Fund and the Pension Fund of the Russian Federation from remunerations accrued to employees. The responsibility for calculating and paying insurance premiums falls on the employer, who is obliged, based on the calculated salary of each employee, to make an accrual at the current rate.

Within the period established by this law, funds should be transferred separately to the Pension Fund of the Russian Federation (contributions to compulsory medical and pension insurance - compulsory medical insurance and compulsory pension insurance) and the Social Insurance Fund (social insurance contributions - OSS).

Calculations are made for each employee individually, since when calculating, the total earnings of a particular employee from the beginning of the year should be taken into account in order to compare it with the maximum base for calculating contributions.

After calculating the contributions of each employee, the resulting figures are summed up for individual types of insurance. The amounts received are transferred in separate payments to compulsory medical insurance, compulsory medical insurance and social insurance. The first two payments are made to the Pension Fund, the last to the Social Insurance Fund. Payments are subject to transfer within the period established by the second paragraph of Article 15 of Law No. 212-FZ. Amounts are paid without rounding and only in cash. Cash payments with government funds are not applicable.

The money is transferred to the fund branch that is located at the address of the company’s main office. If there are separate divisions with their own employees, to whom payments are made by the division itself, then contributions for these employees must be paid at the location of the separate division. If they are located outside the Russian Federation, then payment must be made at the location of the head office.

Payment of the contribution consists of generating a payment document indicating the correct contribution amount and the corresponding BCC.

The funds consider contributions paid on the date that corresponds to the day the payment is submitted to the bank, subject to the presence of a sufficient amount in the company’s account.

If the payment is withdrawn by the company or the bank returns it, then it is considered that the fees have not been paid. Also, payments will not be considered payment of insurance premiums if the instructions are filled out incorrectly (with the exception of TIN and KPP, in which errors may be made).

Violation of the payment deadlines entails the accrual of a penalty, the amount of which is determined as the unpaid amount multiplied by the days of delay and 1/300 of the refinancing rate.

Payment of insurance premiums if the organization is closed or reorganized

When terminating the activities of an organization or individual entrepreneur of an employer, it is necessary to fill out a calculation for each type of contribution for the time period from the beginning of the year until the day the calculation is generated and submit it to the appropriate fund before the day the application for closure of the activity is submitted.

The difference between the amount of the contribution from the calculation and the amount already paid is subject to transfer within fifteen days from the date of transfer of the calculation to the fund.

If the company is reorganized, then all obligations, including the payment of insurance premiums, are transferred to the legal successor.

Deadlines for payment of insurance contributions to the Pension Fund

Contributions to compulsory health insurance at mandatory and additional rates, as well as contributions to compulsory medical insurance at a rate of 5.1%, are transferred to the Pension Fund. It is the Pension Fund of Russia that administers medical contributions and controls their payment.

The deadlines for transferring these payments are established by the fifth paragraph of Article 15 of Law No. 212-FZ, which stipulates that payment must be made before the fifteenth day of each month. Payment is made for the previous month, for which wages are calculated. If this date coincides with a weekend, the deadline for making contributions is postponed to the working day following the weekend.

In 2016, there is no need to divide the pension payment into a savings and insurance component; the Pension Fund will do this on its own. To fill out the payment form, take the BCC corresponding to the payment of the insurance part. The previously planned split of the payment into contributions from payments within and above the limit in 2016 was not implemented.

Pension contributions at the additional rate are paid divided into 2 payments in accordance with the category of employees.

Deadlines for payment of insurance contributions to the Social Insurance Fund

Mandatory social contributions are paid to the Social Insurance Fund, calculated at a rate of 2.9% from remunerations not exceeding the limit for 2016 set at 718,000 rubles. In this case, the calculated amount can be reduced by the amount of paid social benefits and hospital compensation.

The payment deadlines are approved by the fifth paragraph of Article 15 of Law No. 212-FZ - until the 15th day inclusive of the next month. If this date falls on a weekend, the deadline will be postponed to the next working day.

The payment is made in one amount; a sample payment form can be found on the FSS website.

Contributions must be made within the specified period, even if employee salaries are calculated and issued in one month. The actual date of payment of income is not important; it is important to comply with the deadline specified in Law No. 212-FZ.

Example:

Company for April 2016 The staff were paid salaries on April 30. When do you need to pay insurance premiums?

The deadline for transfer is until May 15 inclusive. Since this day corresponds to a day off according to the calendar (Sunday), the last day for transfer is May 16.

Payment of contributions for injuries

Law No. 125-FZ of July 24, 1998 also provides for the payment of mandatory contributions for accidents and occupational diseases. This type of insurance is social, and the contribution for it is paid to the Social Insurance Fund. The rate of this payment varies depending on the class of professional risk.

The deadline for transferring this payment is the same as for other contributions - no later than the 15th day of each month. This period was introduced by editing order No. 394-FZ dated December 29, 2015.

Payment of contributions from employee income in 2016

The procedure for paying insurance premiums for individual entrepreneurs

The sixteenth article of Law No. 212-FZ determines the procedure for paying contributions by those persons who do not use hired labor. Such persons make deductions for themselves. Their size is either fixed or conditionally fixed - depending on the amount of annual income and the type of payment. Such payers include individual entrepreneurs, civil servants, notaries and other persons conducting private practice.

Contributions for yourself in 2016 are calculated at the following rates:

• Pension contributions from income up to 300,000 rubles. – 26%.
• Pension contributions from income over 300,000 rubles. – 1% of the excess amount.
• Medical – 5.1%.

The calculation is made for each type of deduction and is transferred by different settlement and payment documents within the period established by the second paragraph of Article 16 of Law No. 212-FZ.

If the IP closes

To terminate the activities of an individual entrepreneur, a corresponding application is submitted to the tax office, on the basis of which the fact of closure of an individual entrepreneurship at the state level is recorded. In this case, pension and medical contributions must be made within fifteen days from the date of official closure of the individual entrepreneur.

Deadlines for payment of insurance premiums for individual entrepreneurs

The second paragraph of Article 16 of Law No. 212-FZ determines that contributions should be paid:

• Until December 31 inclusive of the current year - contributions to compulsory medical insurance and compulsory health insurance with income less than 300,000 inclusive (at rates of 5.1% and 26%, respectively).
• Until April 01.04 inclusive of the next year - contributions to mandatory pension insurance from income from 300,000 (1% of the excess).

Employers are key participants in the Russian pension system. Insurance contributions for compulsory pension insurance, which they accrued and paid to the Pension Fund from payments and other remuneration in favor of employees, are future pensions of their employees and payment of pensions to current pensioners.

The Pension Fund of Russia was the administrator of insurance contributions for compulsory pension and compulsory health insurance.

The payers of insurance premiums were:

• persons making payments and other remuneration to individuals:
• organizations;
• individual entrepreneurs (including heads of peasant farms);
• individuals who are not individual entrepreneurs;
• self-employed population: individual entrepreneurs, lawyers, notaries engaged in private practice, arbitration managers who do not make payments and other remuneration to individuals and pay insurance premiums for themselves.

Procedure for paying insurance premiums

15th of every month- the last day for payment of insurance premiums for compulsory pension and compulsory health insurance for the previous month. Payments had to be made monthly. If the last day of the period fell on a weekend or a non-working holiday, then the next working day following it was considered the end of the period. Accrued but unpaid insurance premiums were considered arrears and subject to collection.

22% - the basic tariff of insurance contributions for compulsory pension insurance.

+ 10% tariff of insurance premiums, if the amount of the base for calculating insurance premiums from the employer is greater than the established amount .

5,1% - tariff of insurance premiums for compulsory health insurance.

796,000 rubles- the maximum value of the base from which insurance contributions to the compulsory pension insurance system were paid in 2016 (in accordance with Decree of the Government of the Russian Federation of November 26, 2015 No. 1265).

IMPORTANT! Since 2015, payment of insurance premiums for compulsory health insurance to the MHIF budget is made at established rates from all, without limitation, amounts of payments and other remuneration in favor of an individual for the corresponding financial year, with the exception of amounts not subject to insurance premiums in accordance with Article 9 of the Federal Law No. 212-FZ.

The base for calculating insurance premiums was determined separately for each employee from the beginning of the billing period at the end of each calendar month on an accrual basis. When calculating insurance premiums at the additional tariff for certain categories of employers with jobs in hazardous and hazardous industries, the provision for limiting the base for calculating insurance premiums was not applied.

Insurance premiums for each type of insurance had to be paid in separate settlement documents, which were sent to the bank indicating the corresponding Federal Treasury accounts and budget classification codes.

Insurance contributions for compulsory pension insurance had to be paid without dividing into insurance and savings parts.

In the absence of a bank, insurance premium payers - individuals could pay insurance premiums free of charge through the cash desk of the local administration or through the federal postal service.

IMPORTANT! Employers had to determine the amount of insurance contributions to be transferred to the relevant state extra-budgetary funds precisely - in rubles and kopecks. Until 2015, the amount of insurance premiums to be transferred to the relevant funds was determined in full rubles.

Payment of insurance premiums for compulsory health insurance, as well as preparation of reports on paid and accrued payments, followed the same scheme as for compulsory pension insurance. When transferring insurance premiums to compulsory health insurance funds, the policyholder was required to indicate his registration number in payment orders.

IMPORTANT! Since 2015, banks were required to issue to authorities monitoring the payment of insurance premiums certificates about the availability of bank accounts and (or) cash balances in the accounts, statements of transactions on the accounts of organizations, individual entrepreneurs in banks within three days from the date of receipt of a reasoned request body for control over the payment of insurance premiums (The procedure for banks to submit information on the availability of accounts, on cash balances in accounts, statements of transactions on accounts at the request of territorial bodies of the Pension Fund of the Russian Federation, as well as relevant forms of certificates and statements, was approved by the Resolution of the Board of the Pension Fund of the Russian Federation dated October 14, 2015 No. 377p).

IMPORTANT! Since 2015, pension contributions have been calculated from payments to foreign citizens and stateless persons (with the exception of highly qualified specialists) temporarily staying in the Russian Federation, regardless of the validity period of the concluded employment contracts.

Tariffs for compulsory pension and health insurance

	2016
		Compulsory Medical Insurance Fund
Individual entrepreneurs* using the patent taxation system
Pharmacy organizations and individual entrepreneurs with a license for pharmaceutical activities; non-profit organizations that apply the simplified tax system and carry out activities in the field of social services for the population, scientific research and development, education, healthcare, culture and art and mass sports; Charitable organizations using the simplified tax system
Payers of insurance premiums who have received resident status of the free port of Vladivostok

* This applies to those individual entrepreneurs who make payments and other remuneration to individuals.

IMPORTANT! On January 1, 2015, the validity period of the reduced insurance premium rates provided for agricultural producers expired; media organizations; organizations and individual entrepreneurs applying the single agricultural tax; organizations employing the work of disabled people, public organizations of disabled people and their institutions.

Additional tariffs for compulsory pension insurance

Since 2013, an additional tariff of insurance contributions to the Russian Pension Fund has been introduced for employers who have workplaces with hazardous and hazardous industries. Additional tariffs apply to payments and other remuneration in favor of individuals employed in the types of work specified in paragraphs 1 and 2-18 of part 1 of Article 30 of the Federal Law of December 28, 2013 No. 400-FZ “On Insurance Pensions”.

On December 28, 2013, Federal Law No. 426-FZ “On Special Assessment of Working Conditions” was adopted, according to which insurers are obliged to ensure the safety of workers while working, and their workplaces must comply with state regulatory labor protection requirements. Depending on the results of a special assessment of the working conditions created by the employer for its employees, the amount of additional tariffs for insurance contributions to the Pension Fund of the Russian Federation, which have been paid since 2014, is established. The more dangerous or harmful working conditions are established based on the results of a special assessment, the higher the additional tariff of insurance contributions will need to be paid by the employer to the Pension Fund of Russia.

In accordance with the law, working conditions are divided into four classes according to the degree of harmfulness and (or) danger - optimal (class 1), acceptable (class 2), harmful (class 3) and dangerous (class 4). Assessment of working conditions and certification of workplaces is carried out by a commission of representatives of the employer’s organization at least once every 5 years. The results of certification of workplaces for working conditions, carried out in accordance with the procedure in force before the entry into force of Law No. 426-FZ, are used when determining the amount of additional tariffs of insurance contributions to the Pension Fund of Russia in relation to workplaces, the working conditions of which, according to the results of certification recognized as harmful and (or) dangerous, until December 31, 2018 inclusive.

When calculating insurance premiums at an additional tariff for certain categories of employers who have jobs in hazardous and hazardous industries, the provision for limiting the base for calculating insurance premiums does not apply.

If the employer does not conduct a special assessment of working conditions, then he pays an additional rate of insurance contributions for compulsory pension insurance in 2016 according to List No. 1 - 9%, according to List No. 2 and “small lists” - 6%.

When conducting a special assessment of working conditions, the following additional tariffs are applied:

Collection of arrears of insurance contributions to the Pension Fund of the Russian Federation

The responsibility for collecting arrears in insurance contributions for compulsory pension and compulsory health insurance, as well as penalties and fines, is assigned to the Pension Fund of the Russian Federation.

Organizations and individual entrepreneurs

If the employer does not pay or does not fully pay insurance premiums on time, then this obligation is compulsorily fulfilled. Before a decision on collection is made, the Pension Fund of the Russian Federation sends the payer of insurance premiums a demand for payment of arrears on insurance premiums, penalties and fines. After the period established in the payment request expires (but no later than two months), the Pension Fund makes a decision on collection, which is also brought to the attention of the payer within six days.

IMPORTANT! The Pension Fund sends an order for the transfer of insurance premiums to the bank where the insurance premium payer's accounts are opened. Collection can be made from settlement (current) accounts in Russian currency, and if they are insufficient, in foreign currency. In this case, the exchange rate of the Central Bank of the Russian Federation established on the date of sale of foreign currency is used. Expenses associated with the sale of foreign currency are borne by the payer of insurance premiums.

Insurance premiums are not collected from the deposit account of the insurance premium payer unless the deposit agreement has expired. In the presence of the specified agreement, the Pension Fund of the Russian Federation may give the bank an order to transfer funds from the deposit account to the settlement (current) account of the payer of insurance premiums upon expiration of the deposit agreement, if by this time the Fund’s order sent to this bank to transfer insurance premiums has not been executed.

If there are insufficient funds in the accounts of the insurance premium payer or no funds at all, then the order to transfer insurance premiums is executed as funds are received into the account.

The Pension Fund of the Russian Federation can also recover insurance premiums from other property of the employer by sending a decision on recovery to the bailiff service. In this case, the decision on collection is adopted within one year after the expiration of the deadline for fulfilling the requirement to pay insurance premiums, penalties and fines.

Individuals who are not individual entrepreneurs

If an individual who is not an entrepreneur does not pay insurance premiums on time, the Pension Fund of the Russian Federation applies to the court with a claim to collect them from property, including funds in bank accounts and cash. The claim may be filed within six months after the expiration of the deadline for fulfilling the requirement to pay insurance premiums. A petition for seizure of property may be attached to the statement of claim.

Amounts not subject to insurance premiums

• state benefits paid in accordance with the legislation of the Russian Federation, legislative acts of the constituent entities of the Russian Federation, decisions of representative bodies of local government, including unemployment benefits, as well as benefits and other types of compulsory insurance coverage for compulsory social insurance;
• all types of compensation payments established by the legislation of the Russian Federation, legislative acts of the constituent entities of the Russian Federation, decisions of representative bodies of local self-government (within the limits of the norms established in accordance with the legislation of the Russian Federation), related to:
• with compensation for harm caused by injury or other damage to health;
• with free provision of residential premises, payment for residential premises and utilities, food and products, fuel or appropriate monetary compensation;
• with payment of the cost and (or) issuance of the due allowance in kind, as well as with the payment of funds in exchange for this allowance;
• with payment of the cost of food, sports equipment, equipment, sports and dress uniforms, which are received by athletes and employees of physical education and sports organizations for the educational and training process and participation in sports competitions, as well as sports judges for participation in sports competitions;
• with the dismissal of employees, with the exception of:
• compensation for unused vacation;
• the amount of payments in the form of severance pay and average monthly earnings for the period of employment in the part exceeding in general three times the average monthly earnings or six times the average monthly earnings for workers dismissed from organizations located in the Far North and equivalent areas;
• compensation to the manager, deputy managers and chief accountant of the organization in a portion exceeding three times the average monthly salary;
• with reimbursement of expenses for professional training, retraining and advanced training of employees;
• with expenses of an individual in connection with the performance of work, provision of services under civil contracts;
• with the employment of workers dismissed in connection with the implementation of measures to reduce the number or staff, reorganization or liquidation of the organization, in connection with the termination of activities by individuals as individual entrepreneurs, termination of powers by notaries engaged in private practice, and termination of the status of a lawyer, as well as in connection with with the termination of activities by other individuals whose professional activities in accordance with federal laws are subject to state registration and (or) licensing;
• with the performance by an individual of labor duties, including in connection with moving to work in another area;

WITH THE EXCEPTION OF:

1. payments in cash for work under difficult, harmful and (or) dangerous working conditions, except for compensation payments in an amount equivalent to the cost of milk or other equivalent food products;
2. payments in foreign currency in lieu of daily allowances made in accordance with the legislation of the Russian Federation by Russian shipping companies to crew members of ships sailing abroad, as well as payments in foreign currency to crew members of Russian aircraft operating international flights;
3. compensation payments for unused vacation not related to the dismissal of employees;

• Amounts of one-time financial assistance:
• to individuals in connection with a natural disaster or other emergency in order to compensate for material damage caused to them or harm to their health, as well as to individuals who suffered from terrorist acts on the territory of the Russian Federation;
• to an employee in connection with the death of a member (members) of his family;
• employees (parents, adoptive parents, guardians) at the birth (adoption) of a child, to whom this financial assistance is paid during the first year after birth (adoption), but not more than 50,000 rubles. for each child;
• income (except for wages of employees) received by members of duly registered family (tribal) communities of indigenous peoples of the North, Siberia and the Far East of the Russian Federation from the sale of products obtained as a result of their traditional types of fishing;
• amounts of insurance payments:
• for compulsory insurance of employees carried out by the payer of insurance premiums in the manner established by the legislation of the Russian Federation;
• under contracts of voluntary personal insurance of employees, concluded for a period of at least one year, providing for payment by insurers of medical expenses of these insured persons;
• under contracts for the provision of medical services to employees, concluded for a period of at least one year with medical organizations that have appropriate licenses to carry out medical activities, issued in accordance with the legislation of the Russian Federation;
• under contracts of voluntary personal insurance of employees, concluded exclusively in the event of death of the insured person and (or) harm to the health of the insured person;
• under non-state pension agreements;
• employer contributions paid by the payer of insurance premiums in accordance with Federal Law of April 30, 2008 N 56-FZ "On additional insurance contributions for the funded part of the labor pension and state support for the formation of pension savings", 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;
• employer contributions paid in accordance with the legislation of the Russian Federation on additional social security for certain categories of employees, in the amount of contributions paid;
• the cost of travel for employees to the place of vacation and back and the cost of luggage weighing up to 30 kilograms, paid by the payer of insurance premiums to persons working and living in the Far North and equivalent areas, in accordance with the legislation of the Russian Federation, employment contracts and (or) collective agreements. In case of vacation by the specified employees outside the territory of the Russian Federation, the cost of travel or flight (including the cost of luggage weighing up to 30 kilograms), calculated from the place of departure to the checkpoint across the State Border of the Russian Federation, including the international airport, is not subject to insurance premiums. in which workers undergo border control at the checkpoint across the State Border of the Russian Federation;
• amounts paid to individuals by election commissions, referendum commissions, as well as from the election funds of candidates for the position of President of the Russian Federation, 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 state body of a constituent entity of the Russian Federation, provided for the constitution, the charter of the subject of the Russian Federation, elected directly by citizens, candidates for deputies of the representative body of a municipal formation, candidates for the position of head of a municipal formation, for another position provided for by the charter of a municipal formation and replaced through direct elections, election funds of electoral associations, election funds of regional branches of political parties that are not electoral associations, from the referendum funds of the initiative group for holding a referendum of the Russian Federation, a referendum of a constituent entity of the Russian Federation, a local referendum, an initiative campaign group for a referendum of the Russian Federation, other groups of participants in a referendum of a constituent entity of the Russian Federation, a local referendum for the performance of work by these persons, 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 to civil servants of federal government bodies free of charge or with partial payment and remaining for their personal permanent use;
• the cost of travel benefits provided by the legislation of the Russian Federation to certain categories of employees;
• amounts of financial assistance provided by employers to their employees not exceeding 4,000 rubles per employee per billing period;
• amounts of tuition fees for basic professional educational programs and additional professional programs for employees;
• amounts paid by organizations (individual entrepreneurs) to their employees to reimburse the costs of paying interest on loans (credits) for the purchase and (or) construction of residential premises;
• amounts of monetary allowance, food and clothing support and other payments received by military personnel, private and commanding personnel of the internal affairs bodies of the Russian Federation, the federal fire service, senior personnel of the federal courier service, employees of institutions and bodies of the penal system, customs authorities of the Russian Federation and bodies for control over the circulation of narcotic drugs and psychotropic substances, having special ranks, in connection with the performance of duties of military service and service in these bodies in accordance with the legislation of the Russian Federation;
• amounts of payments and other remuneration under employment contracts and civil law contracts, including under copyright contracts in favor of foreign citizens and stateless persons temporarily staying in the territory of the Russian Federation.

In addition to the above payments, the base for calculating insurance premiums does not include:

• in terms of insurance contributions payable to the Pension Fund of the Russian Federation - amounts of monetary support (monthly monetary remuneration) and other payments received by prosecutors and investigators, as well as judges of federal courts and magistrates, payments and other remuneration made in favor of students in professional educational organizations, educational organizations of higher education for full-time study for activities carried out in a student group (included in the federal or regional register of youth and children's associations receiving state support) under employment contracts or under civil law contracts, the subject of which is the performance of work and (or) provision of services;

ATTENTION! When payers of insurance premiums pay expenses for business trips of employees both within the territory of the Russian Federation and outside the territory of the Russian Federation, daily allowances, as well as actually incurred and documented targeted expenses for travel to the destination and back, and fees for services are not subject to insurance premiums. airports, commission fees, expenses for travel to the airport or train station at places of departure, destination or transfers, for baggage transportation, expenses for renting living quarters, expenses for payment for communication services, fees for issuing (receiving) and registering a service foreign passport, fees for issuing (receiving) visas, as well as costs for exchanging cash or a bank check for cash foreign currency. If documents confirming payment of expenses for renting residential premises are not provided, the amounts of such expenses are exempt from insurance premiums within the limits established in accordance with the legislation of the Russian Federation. A similar procedure for levying insurance premiums applies to payments made to individuals who are under the authority (administrative) subordination of the organization, as well as members of the board of directors or any similar body of the company arriving to participate in a meeting of the board of directors, board or other similar body of this company.

Note to separate units

The amount of insurance premiums that is payable at the location of the organization and which includes separate divisions is determined as the difference between the total amount of insurance premiums payable by the organization as a whole and the total amount of insurance premiums payable at the location of the separate divisions of the organization.

Separate divisions, which have a separate balance sheet, current account and accrual payments and other remuneration in favor of individuals, fulfill the organization’s responsibilities for paying insurance premiums, as well as the responsibilities for submitting calculations for insurance premiums at their location.

If at least one of the listed conditions is not met, the accountant of the parent enterprise must pay fees and report for the separate division centrally to the territorial bodies of extra-budgetary funds where the organization itself is registered.

Credit or refund of overpaid insurance premiums

Payers of insurance premiums have the right to a timely offset or refund of amounts of overpaid or overcharged insurance premiums, penalties and fines.

If a fact of excessive payment of insurance premiums is detected, the territorial body of the Pension Fund of the Russian Federation informs the payer about this within 10 days from the date of discovery of the fact of overpayment.

If a possible overpayment is detected, the territorial body of the Pension Fund has the right to conduct a joint reconciliation of calculations for accrued and paid insurance premiums with the payer. The results of such reconciliation are documented in an act signed by both parties.

The amount of overpaid insurance premiums may be:

• offset against future payments of the payer;
• offset against debt repayment of penalties and fines for offenses;
• returned to the insurance premium payer.

Set-off of the amount of overpaid insurance premiums towards upcoming payments the payer of insurance premiums is carried out by decision of the body monitoring the payment of insurance premiums independently. This does not prevent the payer of insurance premiums from submitting to the body monitoring the payment of insurance premiums an application, submitted in writing or in the form of an electronic document, to offset the amount of overpaid insurance premiums.

The territorial body of the Pension Fund makes the corresponding decision within 10 days from the date of discovery of the fact of overpayment, or from the date of receipt of an application from the payer of insurance premiums, or from the date of signing the act of joint reconciliation of paid insurance premiums (if such a reconciliation was carried out).

Offsetting the amount of overpaid insurance contributions to pay off debts on penalties and fines territorial bodies PFR is carried out independently. In this case, the decision is made within 10 days from the date of discovery of the fact of excessive payment of insurance premiums, or from the date of signing the act of joint reconciliation of paid insurance premiums, or from the date of entry into force of the court decision. However, the payer himself can submit an application so that the amount he has paid in excess will be counted against the debt on penalties and fines. In this case, the decision is also made within 10 days.

Since 2015, the offset of overpaid amounts of insurance premiums for one type of insurance, administered by one body for control over the payment of insurance premiums, against the upcoming payments of the payer of insurance premiums, payments to repay arrears on insurance premiums and debts on penalties and fines for another type of insurance, administered the same body for control over the payment of insurance premiums is carried out upon application payer of insurance premiums, submitted in writing or in the form of an electronic document

Thus, overpayments of compulsory health insurance contributions can be offset against pension contributions and vice versa. But the overpayment of these contributions cannot be used to pay off debts on contributions to the social insurance fund, since control over the correctness of their payment is entrusted to the Social Insurance Fund.

To return overpaid insurance premiums, the payer must submit an application, and then the amount will be returned within a month after receiving such an application. If the payer has arrears of penalties and fines, the refund is made only after the amount of overpaid insurance premiums is offset against the debt.

An application for offset or refund of the amount of overpaid insurance premiums may be submitted within three years from the date of payment of the specified amount.

The Pension Fund of the Russian Federation, within five days from the date of the decision, is obliged to inform the payer of insurance premiums in writing or in the form of an electronic document about the decision made to offset (return) the amounts of overpaid insurance premiums or to refuse to carry out an offset (refund). The specified message is transmitted to the head of the organization, an individual, or their representatives personally against a signature or in another way confirming the fact and date of its receipt. If the specified message is sent by registered mail, it is considered received after six days from the date of sending the registered letter.

IMPORTANT! A refund of the amount of overpaid insurance contributions to the Pension Fund is not made if the territorial body of the Pension Fund took into account the amount of overpaid insurance contributions as part of the personalized accounting information and this information was posted by the Fund to the individual personal accounts of the insured persons.

On insurance premiums in favor of persons recognized as refugees, who have filed an application for recognition as refugees or who have received temporary asylum

Information on payment of insurance premiums in the period 2013 - 2015

The maximum amount of the base from which insurance premiums are paid

Tariff of insurance contributions for compulsory pension and health insurance

	year 2013		year 2014		2015
		Compulsory Medical Insurance Fund		Compulsory Medical Insurance Fund		Compulsory Medical Insurance Fund
Payers of insurance premiums who are on the general taxation system and apply the basic tariff of insurance premiums
Payers of insurance premiums paying a single tax on imputed income.
Individual entrepreneurs using the patent tax system
Pharmacy organizations and individual entrepreneurs with a license for pharmaceutical activities; non-profit organizations that apply the simplified tax system and carry out activities in the field of social services for the population, scientific research and development, education, healthcare, culture and art and mass sports; charitable organizations using the simplified tax system
Organizations providing engineering services
Organizations making payments to ship crew members, with the exception of ships used for oil storage and transshipment
Organizations and individual entrepreneurs engaged in production, publication (broadcasting) and (or) publication of media
Economic societies and economic partnerships created by budgetary scientific institutions and autonomous scientific institutions
Organizations and individual entrepreneurs applying the single agricultural tax
Organizations and individual entrepreneurs with resident status of a technology-innovative special economic zone, organizations and individual entrepreneurs that have entered into agreements on the implementation of tourism and recreational activities
Organizations employing the work of disabled people, public organizations of disabled people and their institutions
Organizations operating in the field of information technology
Organizations and individual entrepreneurs using a simplified taxation system
Agricultural producers, organizations of folk arts and crafts, Family (tribal) communities of indigenous peoples of the North, Siberia and the Far East of the Russian Federation, engaged in traditional economic sectors
Organizations that have received the status of participants in the Skolkovo Innovation Center project
Payers of insurance premiums who have received the status of participant in a free economic zone in the territories of the Republic of Crimea and the federal city of Sevastopol
Payers of insurance premiums who have received the status of resident of territories of rapid socio-economic development

Since 2013, an additional tariff of insurance contributions to the Russian Pension Fund has been introduced for employers who have workplaces with hazardous and hazardous industries. Attention! The specified tariffs apply to workplaces in which working conditions, based on the results of certification carried out in accordance with the procedure in force before the entry into force of Law No. 426-FZ, are recognized as harmful and (or) dangerous.

When making cash payments to employees, the employer is obliged to make payments with the state - taxes must be paid on salaries, which, by the way, are a rather heavy burden. Can you say exactly how much you cost your employer? The Rabota.ru portal and labor market experts calculated how much an employee costs and estimated the amount of tax.

Difficult arithmetic

Taxes are a headache for almost every employer, but there is no escape from it. However, some companies still try to minimize the participation of the law in the process of paying tax contributions to the Russian government, bypassing it and bringing salaries into the “shadow”. Meanwhile, more law-abiding employers are one way or another trying to bear a heavy burden called “tax” on their shoulders.

We decided to find out how much an officially hired employee costs, what taxes the employer pays for the employee, and what amounts are spent on this from the company’s budget.

How much will it cost the organization for an employee who receives remuneration for his work, for example, 30 and 60 thousand rubles? Undoubtedly, not every employer can answer this question with absolute accuracy. Experts helped us understand this matter: Maria Ostanina, leading tax accounting consultant, and Anna Makarova, accounting specialist, RUSCONSALT Group of Companies.

Each of us knows that wages are subject to a 13% personal income tax.

“This tax is withheld from the employee’s accrued wages. Thus, the cost of payment
This tax is borne by the employee himself. For example, with salaries of 30 thousand rubles and 60 thousand rubles, an employee will receive:

The company pays contributions for the employee to funds formed in accordance with the legislation of the Russian Federation,” they say experts from the group of companies "RUSCONSALT".

According to them, the company is obliged to pay contributions from the amount of the employee’s accrued wages:

- to the Pension Fund of the Russian Federation - 26%;
- to the Social Insurance Fund of the Russian Federation (FSS) - 2.9%;
- to the Compulsory Health Insurance Funds (MHIF) - 5.1%.

Eventually the company must pay an amount equal to 34% of the employee's salary.

“In addition, the company pays contributions for accident insurance in accordance with the tariff assigned to the Social Insurance Fund. For most companies (whose activities are not associated with increased risk) the tariff is 0.2%. The calculations are based on this tariff,” experts explain.

SALARY	Insurance premiums	TOTAL
30,000 rub.	RUB 10,260	RUB 40,260
60,000 rub.	RUB 20,520	RUB 80,520

Meanwhile, experts noted that some companies pay contributions to the funds at reduced rates - for example, organizations that apply the single agricultural tax; organizations operating in the field of information technology. But most organizations pay contributions at the above rates, that is, at the rate of 0.2%.

“In addition,” experts say, “if a company is on the general taxation system, then in order to pay the employee wages and pay taxes, the company must receive income that includes VAT.”

“If a company applies a simplified taxation system with taxation of “income,” then it is necessary to take into account the 6% tax that the company will pay,” experts note.

As experts said, in order to pay an employee wages, the company must earn:

Receive it and sign it!

So, together with experts, we calculated and found out the real value of the tax burden. As you can see, the amounts are impressive. For example, a specialist claiming a salary of 30 thousand rubles (before the deduction of 13% tax) will in reality cost a company subject to the general tax system almost 50 thousand rubles. If an employer pays its employee a salary of 60 thousand rubles, then in this case the company will have to set aside a budget of almost 100 thousand rubles “for a specialist.” In addition, it should be noted that our calculations did not take into account expenses, for example, communications and other expenses.

Of course, each company handles calculations differently. In addition, some act in accordance with the law and pay their employees official “white” wages, while others resort to a “gray” cash payment mechanism. There are also employers among whom the practice of paying employees their hard-earned money entirely in an envelope is especially popular. But one way or another, after carrying out the appropriate calculations, the conclusion about the size of the tax burden suggests itself.

By the way...

From January 1, 2011, the amount of insurance contributions paid by employers to the relevant funds was increased by the Russian government from 26% to 34%. Naturally, this caused protest among business representatives. However, after some time, the Russian government nevertheless realized the negative effect of this measure. And in the spring of this year, Russian President Dmitry Medvedev instructed officials to develop a project to reduce the insurance rate to 30%. But here’s the thing: lowering the insurance rate will lead to a deficit in the Pension Fund’s already leaky budget. The Ministry of Finance found a solution to the problem - to introduce an additional 10% tax on high salaries. Such a radical proposal from the Ministry of Finance caused a lot of controversy. But at the end of August, the above-mentioned department published the document “Main Directions of Tax Policy of the Russian Federation for 2012-2014” approved by Prime Minister Vladimir Putin.

Starting next year, deductions at a 30% rate will be made from annual salaries in the amount of up to 512 thousand rubles; in 2013, this amount will increase to 567 thousand rubles. However, along with a reduction in insurance premiums, an additional tariff will be introduced for “rich” workers. If their earnings exceed the established limit, then an additional fee of 10% will be levied on salaries for the so-called “tail” exceeding the established limit. By the way, the department hastened to “please” workers and reported that the reduction in the maximum rate of insurance premiums is only a temporary measure - for the period from 2012 to 2013.

If an employee does not reach the “rich” status, then the benefit of reducing the insurance premium rate will be obvious - employers will make contributions at a 30% rate. But what if an employee is paid a decent financial reward for his work, which will exceed the established threshold? The answer is obvious - the tax burden will be increased again.

Is increasing taxes really the only way out? After all, the situation is twofold: the economy and its growth in our country cannot be envied, and taxes continue to increase. And who will suffer from this first - the companies themselves or the workers themselves? Obviously both sides...

Post scriptum

Having made the appropriate calculations, you can understand how much the company spends on the “maintenance” of one employee. The conclusion about the severity of the tax burden suggests itself. By the way, very soon the tax burden on business will increase even more, which could lead to the most negative consequences.

The question of future pension worries everyone. The pension reform carried out by the state makes every citizen interested in transfers to his individual account in the Pension Fund.

The larger the amount of transfers, the higher the pension will be. Because not all employers treat this type of deductions in good faith, then it is better to keep the situation under control and be able to defend your rights to receive a future pension. How to view and find out pension contributions to the pension fund?

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What is the tax amount?

Contributions to the pension fund - how much is it?

Currently, the tax to the Pension Fund is from all working citizens 22%.

Moreover, the employer deducts it for each of his employees.

This deduction of 22% is divided into the following types:

• 16% constitutes the insurance part;
• 6% goes to create a savings portion, which everyone has the right to dispose of independently.

For some categories of employees, there is a reduction factor in accordance with Federal Law No. 212, Article 58. Thus, for organizations that are on a simplified taxation system, deductions are 20%.

Individual entrepreneurs also make the same transfers for each employee. For employees working in harmful and dangerous working conditions, there is additional insurance premium rate(Federal Law No. 212 Article 58.3). The highest tariff is adopted for hazardous working conditions, it is 4%.

Ways to control the employer

How to check if your employer pays insurance premiums?

In order to be confident in your old age, you should control the process of contributions to the Pension Fund to an individual account.

This can be done in any of the following ways. One of the simplest is to clarify the amount of deductions in the accounting department of your enterprise.

State Services Portal

To obtain information online on the State Services portal (www.gosuslugi.ru), you must log into your personal account. If you are entering for the first time, it is quite easy to do. You need to enter some information about yourself: last name, first name, patronymic, mobile phone or e-mail address.

Then click Register. After the transaction is completed, a notification will be sent to your phone or e-mail confirming your login.

We select the service Pension, benefits and benefits from the catalog, inside this service you need to select a menu item Notice of personal account status. The request is processed in a few minutes, then a statement of all deductions is provided. The information is provided as a file in pdf format.

This service is provided only when you confirm your account using one of the following methods:

• through the client service of the Pension Fund;
• Russian Post;
• using an electronic signature.

Website of the Pension Fund of the Russian Federation

We determine how contributions to the pension fund are going on the Pension Fund website. It is necessary to log into the citizen’s personal account on the website www.pfrf.ru. An office is being created automatically when registering on the State Services website.

You need to select a menu item from the service catalog Ministry of Health and Social Development of the Russian Federation. Next, click on the Pension Fund menu sub-item. A selection of different services will be offered.

Selecting the service Information about the status of individual personal accounts. Here you can receive extended notice, which contains information about the transfer of funds to the funded and social parts of the pension, or a Simple Notice.

A simple notice in its lower half provides information on the amounts of the insurance part of the pension by year, and also indicates the total amount of savings.

Customer service of territorial bodies

You must contact the client department of the Pension Fund at your place of residence. You need to take your passport and SNILS with you.

There will be asked to write a statement, which indicates the method of providing information: in person or by registered mail. After 10 days, you can receive an extract from your individual account by mail.

MFC

This service, by analogy with the client service of the Pension Fund, is provided by the MFC service ( "Single window"). Documents required to order this service: passport, SNILS and application.

Credit organizations

Funds transferred by the employer are stored in banking organizations.

To date The Pension Fund has concluded an agreement with such banks as:

• VTB Bank of Moscow;
• VTB 24;
• Gazprombank;
• Uralsib Bank.

The easiest way is to contact Sberbank, whose branches located within walking distance for the population. You must have a passport and SNILS. The department will ask you to write an application for the provision of services.

A Sberbank employee will register your information and open access to this service in your personal bank account. Through your personal account you will be able to send requests for information about the status of your pension account.

To provide services to credit institutions, you must be a client of this bank.

All services for providing information about an individual pension account provided if you have SNILS.

By TIN

If SNILS is unknown, you can easily find it out by TIN by sending online request to the website of the Federal Tax Service(www.nalog.ru).

On the website you need to select a section in the Electronic service called Business risks: check yourself and your counterparty - search by TIN or OGRN.

After entering the TIN and verification numbers from the image when you click the Find button we get the result in the form of a pdf file. It contains information with the registration number of the Pension Fund.

You can also find out your number on the Pension Fund website. To do this, you must first determine the code of your region using the PF classifier.

The code consists of three digits, for example, for Moscow it is 087 . Then, having entered your PF personal account, we enter the region code in a special window.

After that, select the Forgot PFR registration number button and enter the TIN in the next window. Information will be displayed on the screen with 12-digit registration number.

Non-state pension funds

The main feature is voluntariness of transferred funds. There are two options:

• additional pension provision;
• compulsory pension insurance.

In both cases it is agreement.

For the first case, it can be registered with the citizen himself or with his employer. This will allow you to receive an additional payment to the main part of your pension when you reach retirement age.

This part, received from a non-state pension fund, can be paid during a specific retirement period or for life.

Everything depends on the conditions specified in the contract, which at any time You can cancel and get all your money back taking into account accrued investment income.

These funds are also inherited in the event of the death of their owner. Contributions can be made at different frequencies and in different payment methods: via mail, to the fund's cash desk or by bank transfer.

In the second case, the contract must be concluded with the employee himself for the funded part of the pension. Investment income will also be accrued on these funds.

You can always refuse this agreement. In this case, all funds from the funded part of the pension will go to the Pension Fund. It is worth considering that at the moment the state does not index this part of the funds.

For citizens with a date of birth before 1967, the funded part of the pension is not provided.

You can find out about contributions made to a non-state pension fund by contacting him directly. You can submit an application by presenting your passport and SNILS.

Also, every non-state pension fund has its own official website, for example Sberbank. You should register on it and find out information about the amount of savings in your personal account.

Information on transfers to a non-state pension fund must be provided upon request to the enterprise accounting department, where you work, and at the territorial branch of the Pension Fund.

What to do if funds do not arrive?

If an employer is found to be dishonest in transferring funds to the Pension Fund, it is necessary go to court.

In accordance with Federal Law No. 167, Article 15, any citizen can freely receive information about transfers to the Pension Fund, as well as assert your rights in court.

For trial you must provide work book, employment contract and pay slips. To ensure old age, the state makes savings in individual accounts of citizens in the Pension Fund.

These contributions must be made by employers, but not all of them are made in good faith. That is why it is worth checking the amounts of transferred funds yourself.

For this there is a wide variety of verification methods. You can do this by personally visiting the Pension Fund branches, ordering a request by mail or online. If you discover that transfers are not being made, you should go to court.

Watch the video on how to find out the size of your pension savings:

Since the beginning of 2017, the government, in order to reduce and streamline reporting, transferred control over insurance contributions (pension, social and health insurance) to the Federal Tax Service.

Since January 1, 2017, it is the Federal Tax Service that has been monitoring contributions to the treasury for various insurance premiums, processing and analyzing this information, as well as debt collection. Transferring control over “insurance” to the tax authorities aims to return to the budget large amounts of arrears accumulated over several previous years - the government considered that the Pension Fund of Russia (like the Social Insurance Fund and some other authorities) could not cope with this task.

Federal Law No. 212, which previously regulated this area, is no longer valid. Instead, the Tax Code was supplemented with an entire chapter No. 34 “Insurance contributions”, which describes in detail who, to whom and how much.

Changes in legislation in this area do not imply changes in the tariff for contributions to the Pension Fund. He will make the same 22% , if payments do not exceed the annual limit, and 10% , if the annual limit is exceeded.

Persons paying contributions to their own pension, such as individual entrepreneurs, privately practicing lawyers, notaries, etc., will continue to pay a fixed contribution to the Pension Fund. Since the minimum wage was set at 11,163 rubles, the fixed contribution for the year will be 26,545 rubles.

This payment is final only if the annual income of an individual entrepreneur, privately practicing lawyer, notary, doctor, etc. amounted to no more than 300,000 rubles. If the annual income was higher, then the Pension Fund is supposed to pay extra. The amount of the surcharge will be 1% of the excess income over the threshold of 300,000, but not more than 212,360 rubles.

The limit on pension contributions, exceeding which during the year entitles you to a reduced rate, in 2018 is RUB 1,021,000. Contribution limits for daily allowances for business trips in Russia and abroad - in the first case they will be 700 rubles per day, in the second - 2500 rubles per day.

The Federal Tax Service provides the “Unified Social Insurance Tax” (USSS), for the Pension Fund of the Russian Federation - the “Report on Insurance Experience” or SZV-experience.

For the SZV-M form, the deadline for submitting reports is until the 15th of the next month. The SZV-experience report will need to be submitted once a calendar year, and the deadline for submitting the first form is until March 1, 2018

Preferential interest rates

All 13 categories of beneficiaries retained their right to benefits, that is, reduced contributions to pension accounts, and the rates also did not change. By 20% The following will be deducted for the insurance part of the pension:

By 8% in 2018, the following will be paid for pension “insurance”:

• enterprises involved in the field of information technology;
• economic societies and partnerships that implement the results of other people's information activities in production, that is, putting inventions, utility models, etc. into use;
• any companies that have received the right from the governing bodies of special economic zones to conduct activities in them to introduce new technologies and develop a tourism cluster.

By 6% "pension" payments are paid by participants in the free economic zone "Crimea", including Sevastopol, the territory of rapid economic development and the free port of Vladivostok, although in each specific case there are local restrictions on the types of activities.

By 14% A fee is taken from the participants of the Skolkovo scientific project. And, finally, 0% contributions, that is, firms that own sea vessels registered in the Russian International Register pay nothing to the Pension Fund, but only when paying salaries and remuneration to the crew members of these vessels (there are also restrictions).

Transitional tariff

There is no transitional tariff as such, since the tariffs themselves have not changed. But due to the fact that the transition of reporting from funds to taxation has led to a loss of information and confusion, especially in the presence of overpayments on contributions, it is recommended to very carefully check and double-check all information on insurance premiums for all employees since the beginning of 2017, in order to avoid overpayments.

Effect of regressive rate

The regressive rate is called reduced rate of pension insurance contributions, applicable if the insurance base limit is exceeded. In 2018 it is 1,021,000 rubles. This means that if an employee’s annual income exceeds this amount, then insurance contributions for him in excess of the limit are calculated at a regressive rate. It is 10%.

What does this mean in the example? Let’s say an employee’s salary (in full) is 90,000 rubles per month. Total per year it will be 1,080,000 rubles.

Contributions from the amount within the limit are stable. They cannot exceed 224,620 rubles per year (exactly 22% from 1,021,000). Accordingly, the company pays 224,620 rubles to the treasury for this employee, plus:

(1,080,000 - 1,021,000) * 10% / 100% = 5900 rub.

The total pension contribution for this employee per year will be:

224,620 + 5900 = 230,520 rub.

Under GPC agreements

In most cases, civil-labor contracts (implying relations not of employer-employee, but of customer-executor) imply the deduction of insurance pension contributions in the same way as labor ones, but there are a number of exceptions:

• the contract is concluded with an individual entrepreneur who pays insurance for himself;
• the agreement was concluded with a foreigner who is in Russia temporarily and does not have Russian citizenship;
• The agreement was concluded with full-time students of a university or secondary school.

A contribution in the amount of the same 22% is made when paying for the performance by the party - the Contractor - of the agreed work. For contracts of a different meaning, for example, for the purchase and sale of real estate, nothing like this will have to be done. However, if the Contractor has the right to apply a reduced rate in the cases specified above, then payments are made precisely according to it.

Closed, i.e. The most complete list of payments not subject to insurance premiums is given in Article 422 of Chapter 34 of the Tax Code of the Russian Federation. All payments that are not mentioned in it are subject to contributions.

Those exempt include:

• government benefits such as unemployment, etc.;
• government compensation, for example, to pay for sports nutrition in professional sports;
• one-time financial assistance - within 50,000 rubles;
• income of representatives of indigenous peoples from folk crafts, except for wages;
• other payments listed in the article.

Mandatory and additional bets

A rate of 22% is mandatory for everyone except beneficiaries. But people employed in hazardous/harmful work have the right to preferential pension provision - early retirement. Therefore, in their respect the state establishes additional tariffs.

The additional tariff is established according to certain lists, which are regulated by laws No. 400-FZ and 426-FZ (both dated December 28, 2013). They continue to operate in 2018. The higher the hazard class of the work, the higher the additional tariff. It can vary from 9 to 2% (in addition to the main one - 22%).

Reporting to funds for 2018

The “Unified Social Insurance Tax” for the Federal Tax Service combines several different types of reporting provided by various regulatory authorities - pension, medical and social insurance, including payments for sick leave and issues related to maternity and parental leave.

The deadline for submission for the ESSS is no later than the 30th day of the month following the reporting period, for the FSS for injuries - no later than 20/25 (in paper/electronic form) of the next month, for SZV-M - no later than the 15th day of the next month.

Changes in insurance premiums for 2018 are presented below.