Calculation of insurance contributions to off-budget funds. Insurance contributions to state off-budget funds

Insurance premiums All businesses must pay. Funds are transferred to off-budget funds and relate to each employee. About the features of their payment, sizes, terms and possible errors in question below.

What insurance premiums go to off-budget funds. Payers

Insurance premiums (STS) are regular payments made in without fail. They provide a decent pension in the future, payment for sick leave and child benefits, and free medical care.

Contributions are made by entrepreneurs, employers and self-employed persons. An individual entrepreneur, in whose staff there are employees, is obliged to transfer funds not only for himself, but also for his employees.

Under the ETS means the amounts intended for insurance:

• pension. Funds are accumulated in the PF;
• from accidents that may occur in the production process, from occupational diseases. Funds are transferred to the FSS;
• medical (FOMS).

It is necessary to unconditionally transfer funds to extra-budgetary funds:

1. Persons paid employees salaries and other types of remuneration:

• companies and firms with the status of legal entities;
• individuals without IP status.

1. Businessmen practicing privately according to the rules established by law. Them distinguishing feature- Entrepreneurs work independently and do not have official employees or assistants who are paid wages.

Important! When a PTS payer can be simultaneously classified into several categories, then he is obliged to pay funds for each basis separately.

Features of PTS control

For a long time, the issues of calculating and paying STS were regulated by a law adopted in 2009. Since 2017, their administration has been entrusted to tax authorities, and issues regarding payment are covered in the Tax Code (Chapter 34). For the time being, PTS payers should be guided by the provisions of this chapter. The same basic principles that relate to taxes have been extended to ETS.

From the first quarter of 2017, ETS settlements are sent not to the FIU, but to the tax authorities. They become part of the NK.

Only PTS regarding injuries remain under the control of the FSS. The Fund continues to accept proper reporting.

Insurance premium rates in 2017-2019

The established tariffs are general and reduced.

For most taxpayers, the following amounts of deductions apply:

The current tariffs remain unchanged for three years.

To determine the amount of contributions to the PFR and the FSS, a maximum base value has been established. It amounts to 711.0 thousand rubles, respectively. and 670 thousand rubles. Above the established limit, funds are transferred to the PFR at a reduced rate of 10%, and they are not sent to other funds at all.

As for the tariff for CHI, its size does not depend on the volume of salary payments. In 2017, all income without any restrictions is subject to a rate of 5.1%.

The specific STS tariff in the FSS depends on which pro-risk class the employer's activity belongs to. The company transfers from 0.2% to 8.5%, insuring against accidents.

Important! The cap that serves as the basis for the ETS should be indexed annually. The basis is the growth of earnings on average in the country.

For a significant number of policyholders, tariffs for STS have been reduced:

Important! This list contains incomplete information. To supplement it, you need to read Art. 427 NK.

Terms and sequence of payment of PTS to off-budget funds

The length of time that determines the payment of PTS has remained unchanged for more than a year. All PTS should be deposited into the appropriate funds by the 15th day of the following month. This date is final. But if it falls on a holiday or weekend, then the deadline is moved to the next working day.

It is important not to forget that:

• keeping records of STS and payment is carried out in rubles. and cop.;
• For each employee, the employer maintains a PTS record card.

Sequence of STS payment:

1. The amounts are fixed during the payroll process.
2. The insured pays them within the prescribed period of time - fills in payment forms with the appropriate details and amounts, and conducts them through the bank.
3. The payer draws up the relevant entries and keeps records of accruals and payments of STS.
4. Quarterly relevant reports are generated and sent to the Federal Tax Service and the FSS.

Sanctions for late payment of ETS

A taxpayer is liable for ETS when the reason for non-payment:

• when calculating, the basis for calculating the ETS was underestimated, that is, the insured missed some amount subject to the ETS;
• incorrect calculation of STV. For example, the policyholder used the reduced rate in the calculation completely unreasonably;
• other actions (inaction) of the entrepreneur-insured, which are recognized as unlawful.

When the enterprise missed deadline payment of the STS, from the next day the increase in the penalty fee begins. Its size is (in%):

• overdue over 30 calendar days. days - 1/300 of the refinancing rate of the Central Bank;
• from the 31st day of delay - 1/150 of the above refinancing rate.

Example 1 The company "Vector" made the transfer of STV to the FIU for April 15 June. The delay was 30 days. 180 thousand rubles were sent to the off-budget fund.

The penalty is:

180,000 9.25% * 1/300 30 = 1,665 rubles.

* key rate Central Bank in May-June 2017

The accountant of Vector will make the following entries:

Dt 99 KT 69 1,665.0 fine charged

Dt 69 Kt 51 1,665.0 fine transferred to the budget

Important! When an enterprise fails to pay the STS on time, it is beneficial for it not to delay, but to find funds and send them to the appropriate funds within the next 30 calendar days. days.

Features of payment of IP contributions

For individual entrepreneurs, the PFR tariff in the Pension Fund is 26%, in the MHIF - 5.1%. The calculation is based on the minimum wage. Its size from July 01, 2017 is 7800 rubles. The previous value is 7500. It is it that is used in determining the amount of the fixed STS, since the Tax Code provides for the calculation of the minimum wage at the beginning of the calendar year.

When the annual income of IP is not more than 300 thousand rubles, the amount of STV in the PF will be:

7500 12 months 0.26 = 23,400.00

If the receipts exceed 300 thousand rubles, he will need, in addition to the amount calculated above, to add another 1% of the receipts that have exceeded the specified amount.

The maximum annual amount of STV in the PF for individual entrepreneurs is 187.2 thousand rubles. (eight times the minimum wage).

PTS in the MHIF is not affected by income. For the year they are:

7500 5.1% 12 months = RUB 4,590.00

Contributions to the FSS individual entrepreneur pays voluntarily. When the IP decides to make them, the amount will be:

7500 2.9% 12 months = RUB 2,610.00

Important! The basis for calculating the STS is the minimum wage at the beginning of the calendar year.

Common Mistakes in PTS Payment

In practice, mistakes often occur regarding the payment of ETS. They meet not only from entrepreneurs. For example, FIU specialists may incorrectly post payments in their system. Or a mistake of this kind was made by the accounting worker of the enterprise. As a result, part of the STS was not included in the calculation.

It happens that the amount of the incoming STV balance does not match.

Other common mistakes include:

1. Inconsistency between the employee's passport data and his full name, SNILS. Such distortions are determined automatically and the calculation is not accepted. The taxpayer receives information about the presence of an error. He should make corrections and submit an updated calculation. In this case, there is no penalty.
2. Mismatches between the total amount STV and their sizes according to individual employees. An updated calculation is also given in this case.
3. The calculation of the ETS for a foreign specialist of the company, temporarily residing in the country, working under a contract, was done at the wrong rate. The accountant did not take into account that the employee is a highly qualified specialist. For such foreign workers, contributions should be made only for injuries. There are no other STS. The accountant will need to recalculate and send an additional report.

Transactions for transferring PTS amounts and calculation formula

The CTS accounting accounts remain unchanged. Just do not hurt to take into account the possibility of additional charges for periods that have already passed. It is reasonable to introduce additional sub-accounts to the account. 69.

Basic accounts. STV entries are as follows:

To determine the calculation base of STV, the formula is used:

STS is calculated as follows:

STV = Calc. base tariff

Example 2 R. L. Litvinova, a marketer at Vector LLC, received a salary of 32,250 rubles in April. She was ill for ten days. The amount of the benefit is 10,750 (at the expense of the employer 3225, and the FSS - 7525). Wiring:

* The FSS, when reimbursed, takes into account the amount of STS by time. disability and motherhood.

Rating of popular questions

Question 1. Is there a penalty for late payment of contributions for injuries, when the reason for the violation is the seizure of the property of the entrepreneur?

Answer. If the businessman confirms the specified reason for the delay, no penalty will be charged.

Question 2. Do extra-budgetary funds have the right to collect non-payment forcibly?

Answer. They have such a right. The arrears are withdrawn from money supply and business property.

Question 3. A foreign citizen temporarily residing in the country has registered an individual entrepreneur. Does he need to list the STS?

Answer. ETS for foreign sole proprietors are carried out in the same way as for domestic sole proprietors. The payment calculation algorithm is the same.

The STV accounting system has not changed dramatically. But equating insurance payments with other taxes, especially regarding the consequences in case of errors and inaccuracies, requires the accountant to special attention in calculations, transfers and reporting.

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Insurance premiums are regular obligatory payments. Payment of contributions entitles you to receive sickness and child benefits, free medical care, financial support upon retirement.

Employers, entrepreneurs and self-employed persons are required to pay contributions. If an individual entrepreneur works for himself and has employees on his staff, then he is obliged to pay contributions for himself and for employees. Glavbukh System experts compiled a table of who should pay insurance premiums and for what payments. Check in advance whether you are transferring all the rewards to mandatory pension, medical and social insurance >>>

What about insurance premiums? Contributions are divided into two groups: insurance premiums to funds and to the IFTS.

The first group includes deductions to off-budget funds from the wages of employees for insurance against industrial accidents and occupational diseases. Such deductions are commonly referred to as contributions to injuries. They make them to the Social Security Fund. What payments are they charged for >>>

The second group includes contributions to pension, medical and social insurance in case of temporary disability and in connection with motherhood. Insurance premiums for 2019.

Individual entrepreneurs have the right to transfer contributions on a monthly, quarterly or lump sum basis. Exact dates, in which the amount of insurance premiums should be transferred, the entrepreneur determines independently. The tax code has established only dates after which contributions cannot be paid. The peculiarity for such insurers is that in addition to deductions for employees, you also have to pay contributions for yourself. How to calculate them and at what rates >>>

Insurance premium rates. There are general and reduced rates of insurance premiums. The general rates of insurance premiums in 2019 at the IFTS are as follows:

• 22% - for pension insurance;
• 2.9% - temporary disability insurance;
• 5.1% - health insurance.

At the same time, in order to calculate contributions to the Pension Fund of the Russian Federation and contributions in case of illness and maternity, legislators have established the threshold values ​​of the base, upon reaching which the rate changes.

In the FSS, the rates of insurance premiums are annually set by the fund's employees. They are class dependent. occupational risk employer's activities.

Who will be allowed to pay less contributions in 2019

Officials have changed the rules by which they assign a discount on contributions for injuries. Getting it has become easier - just complete it. But if the FSS finds an error in the already submitted 4-FSS, then the discount can be canceled.

Entrepreneurs pay insurance premiums to the FFOMS and PFR. The amount of deductions is fixed, but depends on the annual income of the entrepreneur.

The main change in the field of insurance premiums in 2017 is the transfer of powers to extra-budgetary funds to control the payment of premiums, collect debts and receive reports on the contributions of the Federal tax service. Corresponding amendments to the legislative acts have already been made (clause 2, clause 1, clause 2.1, article 32 of the Tax Code of the Russian Federation as amended, effective from 01/01/2017).

Law No. 212-FZ ceases to be valid from 2017, and the legal relationship in terms of insurance premiums will be regulated by Ch. 34 of the Tax Code of the Russian Federation. In accordance with it, the reporting periods will be, as before, the first quarter, half a year and 9 months, the billing period will be a calendar year (Article 423 of the Tax Code of the Russian Federation as amended, effective from 01/01/2017). All the same persons will be treated as payers of insurance premiums - organizations, individual entrepreneurs, lawyers, notaries and other persons involved in private practice(Article 419 of the Tax Code of the Russian Federation as amended, effective from 01/01/2017). All the same payments will be subject to the object of taxation of contributions (Article 420 of the Tax Code of the Russian Federation, as amended, effective from 01/01/2017) and, in general, the basis for calculating contributions will be determined according to the same rules (Article 421 of the Tax Code of the Russian Federation, as amended, valid from 01.01.2017).

Insurance premium rates for 2017

As you can see, the basic contribution rates in 2017 will remain the same. At the same time, for the calculation of contributions to the OPS and to VNiM, the base limits will again be set, upon reaching which the rate for calculating contributions will change.

Legislators have not canceled the reduced contribution rates. But not all insurers will be able to use them, as before.

Reduced contribution rates - 2017

Reduced tariff rates, compared to 2016, have not changed. However, now the conditions that the payer of contributions must meet in order to be eligible for reduced tariffs are spelled out in the Tax Code of the Russian Federation more clearly and in detail (paragraphs 4-10 of article 427 of the Tax Code of the Russian Federation as amended, effective from 01/01/2017). For some beneficiaries, new (additional) requirements have been established.

In addition, for many categories of payers, the Tax Code explicitly states that if the specified conditions are not met, the organization or individual entrepreneur loses the right to apply reduced tariffs from the beginning of the billing period, i.e., the calendar year.

* Codes are given in accordance with OKVED2 ("OK 029-2014 (NACE Rev. 2). All-Russian classifier of types of economic activity", approved by Order of Rosstandart dated January 31, 2014 No. 14-st)

Insurance premiums paid by individual entrepreneurs “for themselves”, in 2017

The procedure for calculating "entrepreneurial" contributions has not changed. Contributions in a fixed amount to the PFR and FFOMS are determined based on the minimum wage established at the beginning of 2017. And if the individual entrepreneur's income for the year exceeds 300 thousand rubles, then in addition to fixed contributions, the entrepreneur will have to pay an additional amount to the FIU in the amount of 1% of the amount exceeding the specified limit (clause 1 of article 430 of the Tax Code of the Russian Federation as amended, effective . from 01.01.2017).

Mandatory insurance contributions are charged to three off-budget funds: Pension (PFR), Medical (FFOMS) and Social Insurance Fund (FSS). The essence of compulsory insurance is as follows.

Contributions to the Pension Fund of the Russian Federation, FFOMS and FSS (the first three installments) are regulated by Federal Law No. 212 of July 24, 2009 "On insurance contributions to the Pension Fund Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund and the territorial compulsory medical insurance funds "(hereinafter referred to as Law No. 212-FZ). The calculation and payment of contributions "for injuries" is regulated by Federal Law No. 125-FZ of July 24, 1998 ( hereinafter - Law No. 125-FZ).

The payer makes regular payments, and the fund, in the event of an insured event, makes statutory payments. For example, when a person reaches retirement age, the PFR accrues a pension to him, in case of illness, the FSS pays sick leave benefits and other payments.

Contributions to off-budget state social funds are charged at insurance rates, the amounts of which are established federal law No. 212-FZ. In 2014 they are:

• 1. To the Social Insurance Fund for wages accrued for all reasons ( compulsory insurance in case of temporary disability and in connection with motherhood) - 2.9%;
• 2. To the Federal Compulsory Medical Insurance Fund -5.1%;
• 3. To the Pension Fund - 22% (since 2016 - 26%).

Consider the example of the calculation and payment of insurance premiums to non-budgetary funds.

In our example, we see that the employer (tax agent) makes contributions accrued on payments made to employees under employment contracts. Such payments include, first of all, wages, bonuses based on the results of work for the month, quarter or year (in accordance with paragraph 1 of article 7 of Law No. 212 - FZ).

The initial data are given to us for the 1st quarter of the reporting year, therefore, further calculations and registration required documents to transfer all insurance premiums to off-budget funds, we will conduct 3 months. tax federal off-budget profit

During the billing period (calendar year), companies must pay contributions in the form of monthly mandatory payments.

The amount of monthly payments is calculated based on the income received by each employee of the organization. The formula for calculating the amount of monthly payments is shown in Figure 1.

Figure 1. Calculation of the amount of monthly payments

The calculation of insurance premiums to off-budget funds is presented in Table 2.2.

Table 2.2 Calculation of insurance premiums to off-budget funds

Calculate the taxable base for insurance premiums:

3,000,000 + 200,000 = 3,200,000 rubles;

Calculate the amount to be transferred to off-budget funds:

PFR \u003d 3,200,000 * 22% \u003d 704,000 rubles;

FSS \u003d 3,200,000 * 2.9% \u003d 92,800 rubles;

FFOMS = 3,200,000 * 5.1% = 163,200 rubles.

The total amount of payments transferred to off-budget funds will be:

704,000 + 92,800 + 163,200 = 960,000 rubles.

Calculate insurance premiums for compulsory social insurance against industrial accidents and occupational diseases:

3,200,000 * 0.2% = 6,400 rubles.

Payers of insurance premiums quarterly submit the following reports to the body for monitoring the payment of insurance premiums at the place of their registration: RSV -1 no later than the 15th day of the second calendar month following the reporting period, calculation of accrued and paid insurance premiums for compulsory pension insurance to the Pension Fund of the Russian Federation and for compulsory medical insurance to the Federal Compulsory Medical Insurance Fund. Also, no later than the 15th day of the calendar month following the reporting period, the calculation of accrued and paid insurance premiums for compulsory social insurance in form 4 - FSS. Completed reports on the payment of insurance premiums to off-budget funds are presented in the Appendix

Accounting for settlements with extra-budgetary funds - one of the areas of interaction with regulatory authorities. Let's take a look at its rules.

Extra-budgetary funds in the accounting of the organization

Over any organization there is always the supervision of regulatory authorities. Some look at the correctness of paying taxes, others - at the correctness of the transfer of contributions from the salaries of employees. So far, extra-budgetary funds are interested in contributions. But from 2017, control over them will pass to the Federal Tax Service.

In 2016, the controlling bodies - funds for us are the Pension Fund and the Social Insurance Fund. In the first one, we report on the calculated and paid insurance premiums, contributions to compulsory medical insurance and compulsory health insurance, in the second, we submit the calculation for the calculation of social insurance contributions.

Insurance premiums paid by employers to off-budget funds are designed to ensure social support the country's population, both able-bodied and retired. Therefore, control over these payments is quite high. Accordingly, the risk of penalties for incomplete transfers is also high. Money or untimely submission of documents for the implementation of this control. That is why accounting in this area is so important.

There are several types of charges:

• pension;
• medical (contributions to the FFOMS);
• contributions to compulsory social insurance in case of sick leave and in connection with maternity;
• accident insurance premiums.

Contributions are paid by organizations and individual entrepreneurs that pay remuneration to individuals (salary to employees, payment for the provision of services to individuals).

IMPORTANT! If the employer is an individual entrepreneur, then he is obliged to pay contributions separately for himself and separately for his employees!

What payments are subject to contributions:

1. Payments to employees for prisoners employment contracts(salary, bonuses, vacation pay, etc.)
2. Payments under civil law contracts. These can be concluded contracts for the performance of any work, the provision of services, etc.

There is also a closed list of payments that are not subject to insurance premiums and “injury” contributions. For example, these are payments to an individual that are not related to his labor activity, — that is, payments outside labor relations or under a GPC contract - a repayable loan or material assistance to family members of a deceased employee.

Insurance rates and base for calculation of premiums

For each individual an organization or individual entrepreneur calculates contributions individually, depending on the income received. The contribution base is considered to be a cumulative total during the calendar year. For some types of income, the taxable base is limited. See current limits in 2016 .

The final amount of contributions is the taxable base multiplied by the corresponding insurance rate (rate).

On the this moment the following rates apply:

Tariffs for "injury" contributions depend on the occupational risk class assigned to the organization or enterprise.

These rates are detailed in this.

Accounting for settlements with extra-budgetary funds

For accounting settlements with off-budget funds account 69 “Calculations for social insurance and security” is provided. Sub-accounts are opened for each type of settlements.

Consider typical postings for the calculation of contributions to funds:

As a rule, on a monthly basis, we pay all contributions accrued according to the above formula. But if you had accrued sick leave or an employee went on maternity leave, the situation will change.

By posting Dt 69 “Contributions” Kt 70 “Payroll Calculations”, you will accrue sick leave (for the days paid by the FSS) - accordingly, at the end of the month, an insurance premium will not be calculated from the salary, but the balance of account 69 at the end of the month. Here you have two options:

1. You pay the fully calculated contributions, submit documents to the FSS and, after the money is credited to the current account, you document this by posting Dt 51 Kt 69.
2. Or you immediately, within one calendar year, reduce the amount of accrued insurance premiums by the amount of the calculated sick leave.

An example of accounting entries for settlements with extra-budgetary funds

Consider the accounting of insurance premiums in accounting for an example.

OOO "Knigi" sells printed matter. Wage in August amounted to 120,000 rubles. The employee provided a sick leave in the amount of 5,600 rubles. (of which at the expense of the employer 2,300, at the expense of the FSS - 3,300). We reflect all transactions with accounting entries:

Dt 44 Kt 70 - 120,000 rubles. - wages have been paid.

Dt 70 Kt 68.01 "NDFL" - 15,600 rubles. - Personal income tax withheld from the salary.

Dt 44 Kt 69.01 - 3,480 rubles. (120,000 × 2.9%) - an insurance premium has been accrued to the FSS.

Dt 44 Kt 69.02 - 26,400 rubles. (120,000 × 22%) - an insurance premium has been charged to the Pension Fund of the Russian Federation.

Dt 44 Kt 69.03 - 6,120 rubles. (120,000 × 5.1%) - the insurance premium is reflected in the FFOMS.

Dt 44 Kt 69.11 - 240 rubles. (120,000 × 0.2%) - a contribution has been accrued for "injuries".

Dt 44 Kt 70 - 2,300 rubles. - reflects the accrual of sick leave.

Dt 69 Kt 70 - 3,300 rubles. - the sick leave calculation has been accrued in the part reimbursed by the FSS.

Dt 69.01 Ct 51 - 180 rubles. (3480 - 3300) - contributions to the FSS have been paid.

Dt 69.02 Kt 51 - 26,400 rubles. - paid contributions to the FIU.

Dt 69.03 Kt 51 - 6,120 rubles. - paid contributions to the FFOMS.

Dt 69.11 Ct 51 - 240 rubles. - Injury contribution paid.

Results

For correct accounting, an accountant needs to be aware of the current tax rates, tariffs and income limits. Proper accounting of insurance premiums, as well as any other mandatory payments, will allow you to avoid the accrual of fines and penalties.