In 2022, the administration of insurance premiums was transferred to the Federal Tax Service. Now employers will calculate insurance premiums according to new rules and submit reports using new forms and within different deadlines than in 2016.
No time to read? Cheat sheet on the contents of the article:
- Changes in insurance premiums in 2022
- Which contributions will go to the Federal Tax Service in 2022, and which will remain with the Pension Fund and the Social Insurance Fund
- Penalties and fines on contributions: who to pay in 2017
- Payment of insurance premiums by separate divisions
- Travel insurance premiums in 2022
- Insurance premium rates in 2022: increase in the tax base
- Calculation of insurance premiums to the Federal Tax Service
- Changes in reporting for the Pension Fund and the Social Insurance Fund
Changes for 2022
On January 1, 2022, Chapter 34 of the Tax Code of the Russian Federation was introduced, regulating the rules for calculating and paying insurance premiums. The following are transferred to the department of the Federal Tax Service of the Russian Federation:
- insurance premiums for compulsory pension insurance, including insurance premiums for additional social security for flight crew members of civil aviation aircraft and certain categories of coal industry workers and insurance premiums paid at additional tariffs;
- insurance contributions for compulsory social insurance for temporary disability and in connection with maternity;
- insurance premiums for compulsory health insurance.
At the same time, Federal Law No. 212-FZ dated July 24, 2009 completely lost force on January 1, 2022.
The administration of insurance premiums for compulsory insurance against industrial accidents and occupational diseases remains assigned to the Social Insurance Fund. Contributions to the Social Insurance Fund for NS and PZ in 2022 will also be regulated by Federal Law No. 125-FZ of July 24, 1998.
Administration of insurance premiums: latest news
At the beginning of this year, a schedule of activities was developed, the so-called “road map” for the transfer of the administration of insurance premiums to the tax service department (letter of the Federal Tax Service dated 02.02.2016 No. BS-4/11/1539). In accordance with the roadmap plan for the administration of insurance premiums, from January 1, 2022, there will be a redistribution of powers. The Federal Tax Service will assume the responsibility for monitoring the correctness of calculation of insurance premiums, compliance with the deadlines and amounts of their payment by organizations. The Federal Tax Service will also deal with the collection of fines and the collection of arrears from organizations. Corresponding changes were made to Part 1 and Part 2 of the Tax Code.
The administration of insurance premiums by the Federal Tax Service will be regulated by Chapter 34 of the Tax Code of the Russian Federation, which includes articles 419 to 432.
Extra-budgetary funds, in turn, will be engaged in ensuring the insurance rights of citizens, that is, the calculation and payment of pensions, maternity benefits, temporary disability and compensation for medical services received by a person.
The initiative to transfer the administration of insurance premiums to the Federal Tax Service belongs to the Government of the Russian Federation and the Ministry of Finance. From the beginning of 2022, the Federal Tax Service will take over the management and administration of insurance premiums and personalized accounting for the following types of state social insurance: compulsory social insurance, compulsory medical insurance and compulsory social insurance in case of temporary disability and in connection with maternity.
Mandatory contributions from payers for industrial accidents and occupational diseases (“injuries”) will remain under the responsibility of the Social Insurance Fund.
In connection with the innovations, from January 1, 2022, Federal Law No. 212 of July 24, 2009, which currently regulates the legal area of insurance premiums in the budget system of the Russian Federation, will completely lose force.
Also, the changes will affect the following laws: No. 943-1 of March 21, 1991, Federal Law No. 125 of July 24, 1998, Federal Law No. 27 of April 1, 1996, Federal Law No. 165 of July 16, 1999, Federal Law No. 167 of December 15. 01, Federal Law No. 255 of December 29, 2006, Federal Law No. 326 of November 29, 2010, Federal Law No. 400 of December 28, 2013. and a number of other legal acts.
Division of powers between funds and the Federal Tax Service
Let's consider the division of powers between the Federal Tax Service and the funds when transferring the administration of insurance premiums.
The bodies of the Pension Fund of the Russian Federation and the Social Insurance Fund remain responsible for accepting from payers of insurance premiums, calculations (updated calculations) for insurance premiums for reporting (settlement) periods that expired before January 1, 2022. That is, reporting to the funds, 4-FSS and RSV-1 for the reporting period the period of 2016 will be provided using the same forms and formats that were previously in effect when submitting reports to state extra-budgetary funds.
Control activities such as desk and on-site audits of insurance premiums for reporting periods starting from 2010 to 2016 inclusive will be carried out by state extra-budgetary funds.
Control over the correctness of calculation, completeness and timeliness of payment of insurance premiums in accordance with the provisions of the Tax Code of the Russian Federation, as well as the acceptance of insurance premium payments from payers of insurance premiums is transferred to the Federal Tax Service, starting with the submission of the Calculation of insurance premiums for the reporting period - the first quarter of 2022.
In 2022, payment of insurance premiums will also occur by the 15th of each month. If the payment deadline coincides with a holiday or weekend, it will be postponed to the first working day.
Note,
that from 2022 contributions will be transferred not to the funds, but to the Federal Tax Service. Accordingly, the BCC for the payment of insurance premiums, penalties and fines will be changed (the BCC with Chapter 392 for the Pension Fund and Compulsory Medical Insurance Fund and with Chapter 393 for the Social Insurance Fund will be replaced with Chapter 182). Therefore, if employers intend to pay the contributions calculated for December in 2022, this will need to be done on new BCCs.
The transfer of arrears on insurance premiums in 2022 must also be paid for budget classification codes open to the Federal Tax Service with chapter 182.
The BCC for insurance contributions to the Social Insurance Fund against industrial accidents and occupational diseases for employees (for contributions for injuries) has not changed since January 1, 2022 and remains the same, since contributions for injuries are paid to the Social Insurance Fund.
How is administration carried out?
The procedure for managing these deductions is carried out in the following order:
- within the time limits specified by law, all enterprises and organizations (taking into account the mandatory nature of participation in this insurance system) send reporting documentation to the administrative body notifying about the calculations made;
- submitted documents are checked for correct application of tariffs;
- if this becomes necessary, the administrative authority requests the required additional information;
- companies and individuals who are among the payers make payments to this compulsory pension insurance fund according to the established details in the agreed amounts.
As part of this control, the following is provided:
- regular on-site and office inspections, with analysis of ongoing reporting and current documentation;
- offset and return of overpaid amounts, in case of balance deviations, with excessive transfer of insurance payments;
- forced collection of debts, with the seizure of debtors' accounts, the imposition of fines and penalties for failure to comply with established deadlines, the ban on travel abroad of responsible employees and the adoption of other unpopular measures;
- interaction with departments of extra-budgetary funds, with reconciliation of available data.
Related article: Payment of insurance premiums upon dismissal
If funds are not transferred in full or in violation of deadlines, regulatory authorities are authorized to take enforcement measures to collect the debt and punish violators.
Penalties and fines
Refunds of overpaid or collected amounts of contributions, penalties and fines incurred in previous periods before January 1, 2022 will be carried out according to an application written by the policyholder to extra-budgetary funds for the return of the overpayment (Part 1 of Article 21 of Law No. 250-FZ). If, after the policyholder submits an application, the Pension Fund or the Social Insurance Fund makes a positive decision on it, this data will be forwarded to the tax office, and the tax authority will have to make a direct refund to the policyholder.
Information on the amounts of arrears, penalties and fines on contributions generated for reporting periods before January 1, 2022 will be transmitted to the tax authorities by the Pension Fund of the Russian Federation and the Social Insurance Fund of the Russian Federation. If the debt cannot be collected for any reason, it will be written off from the payer of insurance premiums (Parts 2, 3, Article 4 of Law No. 243-FZ).
Arrears, penalties, and fines on contributions are subject to write-off (that is, they cannot be collected from the policyholder) (Part 3 of Article 19 of Law No. 250-FZ):
- which cannot be recovered on the grounds listed in Art. 23 of Law No. 212-FZ, and which arose before 01/01/2017;
- the period for collection of which by the fund authorities will expire as of 01/01/2017.
The bodies of the Federal Social Insurance Fund of the Russian Federation retain the functions of verifying expenses incurred by payers (who are not participants in the pilot project) for the purposes of social insurance in connection with temporary disability and reimbursement of the excess of expenses incurred over accruals.
The PFR bodies retain the functions of maintaining personalized records and monitoring the payment of insurance premiums for voluntary pension insurance.
Separate units
An important change was that from January 1, 2022, all separate divisions (including branches and representative offices) that issue payments and rewards to individuals will be required to independently calculate and pay insurance premiums, as well as submit calculations for them to the Federal Tax Service.
Therefore, parent organizations are required to notify the Federal Tax Service at their location that their separate divisions, starting from January 1, 2022, received the right to accrue payments and remunerations to individuals or lost the authority to accrue payments and remunerations to individuals. This rule is valid for created separate divisions only from 01/01/2017 (subclause 7, clause 3.4, article 23 of the Tax Code of the Russian Federation). There is no need to transfer data about separate divisions that accrued payments and rewards before January 1, 2022. Extra-budgetary funds will independently transfer this data to the Federal Tax Service.
Business trips
A provision was established that daily allowances for paying business trips are not subject to insurance contributions within the limits established for personal income tax purposes (clause 2 of Article 422 of the Tax Code of the Russian Federation).
Please note that personal income tax is not withheld from daily allowance in the amount of no more than (clause 3 of article 217 of the Tax Code of the Russian Federation):
- 700 rub. – on business trips around Russia;
- 2,500 rub. - on business trips abroad.
Previously, daily allowances were fully exempt from insurance premiums in accordance with Part 2 of Art. 9 of Law No. 212-FZ.
Rates
Insurance premium rates in 2022 have not changed. The limits of the contribution base were only increased:
- For compulsory pension insurance: 22% within the established amount of the contribution base (in 2016 - 796,000 rubles, in 2022 - 876,000 rubles); 10% above the limit;
- For OSS in case of temporary disability and in connection with maternity: 2.9% of the amount of payments within the established amount of the contribution base (in 2016 - 718,000 rubles, in 2022 - 755,000 rubles); 1.8% on payments in favor of foreign citizens temporarily staying in the Russian Federation, within the limits of the contribution base;
- For compulsory medical insurance: 5.1% of all payments per year, regardless of their size.
Reporting to the Federal Tax Service
In 2022 the following remained the same:
- Form SZV-M (submitted to the Pension Fund of Russia) - individual personalized accounting information, which will be submitted monthly, as in 2016;
- Form DSV-3 (submitted to the Pension Fund of Russia) - information provided by the policyholder transferring additional insurance contributions to the employee's funded pension - quarterly;
- Form SPV-3 (submitted to the Pension Fund of Russia) - a form that the policyholder submits within three calendar days from the date of application upon retirement.
However, forms RSV-1 (quarterly), RSV-2 (annually), RV-3 (quarterly) and 4-FSS (quarterly) were modified into the reporting form Calculation of insurance premiums, approved by order of the Federal Tax Service of the Russian Federation dated October 10, 2016 No. MMV - 7 -11/55.
This order comes into force on January 1, 2022, the first calculation in the form must be submitted for the first quarter of 2022. The deadline for submitting the quarterly report to the Federal Tax Service is no later than the 30th day of the month following the reporting (settlement) period (clause 7 of Art. 431 of the Tax Code of the Russian Federation). This period is the same for all policyholders and does not depend on the form of reporting - on paper or electronically. For the first quarter of 2022, the form must be submitted no later than May 2, 2017 (April 30, 2022 is a Saturday). Organizations with an average number of employees exceeding 25 people for the previous year are required to submit reports only in electronic form.
Insurance premium administration system in 2022 – State Collection of Info
On January 1, Federal Law No. 243-FZ of July 3, 2021 came into force. He supplemented the Tax Code of the Russian Federation with a new chapter 34 quot; Insurance premiums in the Russian Federationquot; and transferred the functions of administering insurance premiums to the Federal Tax Service of Russia. But not all contributions were transferred. Enterprises will continue to partially transfer insurance premiums in 2022 to the Social Insurance Fund.
Where to transfer insurance premiums in 2022
In 2021, employers will pay insurance contributions to the tax office. The following types of contributions are paid to the Federal Tax Service:
- for compulsory social insurance in case of temporary disability and in connection with maternity;
- for compulsory health insurance;
- for compulsory pension insurance;
- additional pension contributions.
In 2022, the Social Insurance Fund will continue to administer contributions for insurance against industrial accidents and occupational diseases. Please note that these contributions will be transferred specifically to the Social Insurance Fund, and not to the tax office.
The billing period is a calendar year. Reporting periods are the first quarter, six months, and nine months of the calendar year. Contributions are calculated and paid monthly. Contributions are calculated from the beginning of the billing period until the end of the corresponding calendar month. The amount of insurance premiums to be transferred is calculated in rubles and kopecks.
Contributions must be paid no later than the 15th day of the calendar month following the month in which payments were made to the employees of the enterprise. Thus, payment deadlines remain the same.
Deadlines for transferring insurance premiums in 2021
Calculated and paid contributions will have to be reported to the tax office. Calculation of insurance premiums must be submitted quarterly no later than the 30th day of the month following the billing (reporting) period.
The report form was approved by order of the Federal Tax Service dated October 10, 2021 No. ММВ-7-11/511.
The first report in 2022 (for the 1st quarter) must be submitted no later than May 2, since the deadline falls on Saturday, April 30 and is moved to Monday.
If in the calculation the information on the total amount of insurance premiums does not correspond to the amount of calculated insurance premiums indicated in this calculation for each insured individual, such calculation is considered not submitted. The employer will be informed about this no later than the day following the day the calculation is submitted.
Within five days from the date of receipt of the specified notification, the employer will be required to submit a calculation in which the specified discrepancy is eliminated. In this case, the date of submission of such calculation is considered to be the date of submission of the initial calculation. The payment will not be considered late.
Policyholders will continue to submit 4-FSS calculations to the Social Insurance Fund. But according to a new form - Calculation of accrued and paid insurance premiums for compulsory social insurance against accidents at work. Form 4-FSS has been updated in accordance with the FSS Order dated September 26. 2022 No. 381.
This calculation will need to be submitted to the Social Insurance Fund on paper no later than the 20th of the month following the reporting period, and in electronic form no later than the 25th.
Transfer of insurance premiums in 2022
It’s also worth figuring out how to transfer insurance premiums to the tax office. From 2022, the BCC for payment of insurance premiums has changed.
At the same time, only the budget classification codes for contributions for injuries did not change. All other CBKs of state extra-budgetary funds have already been closed and contributions for them are not being paid.
Payments will only be processed using new codes. They were approved by Order of the Ministry of Finance of the Russian Federation dated December 7, 2021 No. 230n.
Accordingly, payment orders for payment of contributions will also be generated taking into account the new details. In the INN and KPP fields of the recipient of the funds, the values of the tax office administering the payment should be indicated. In the Recipient field, the abbreviated name of the Federal Treasury body and the abbreviated name of the tax inspectorate are indicated.
The following statuses are indicated in field 101 of the payment order:
As for the KBK, the first three characters indicating the code of the chief administrator of budget revenues will now have the value 182. That is, KBK Federal Tax Service of Russia. Thus, in order to pay insurance premiums in 2022, you need to clarify the new BCCs and not get confused when filling out statuses in payment orders.
It should be noted that incorrect designation of the insured status in payments will not entail any negative consequences for the employer.
The Federal Tax Service of Russia, in Letter No. ZN-4-1/ dated 02/03/2021, explained that if the payment was reflected in the statement of outstanding receipts due to an incorrect indication of the status details, the tax authorities will independently work to clarify it.
Fines for non-payment of insurance premiums
The provisions of the Tax Code of the Russian Federation provide for several types of liability for insurers. In accordance with Art. 122 of the Tax Code of the Russian Federation, non-payment or incomplete payment of insurance premiums as a result of underestimation of the tax base will entail a fine in the amount of 20% of the unpaid amount.
Deliberate underestimation of the base for insurance premiums will entail a fine of 40% of the amount owed.
Article 119 of the Tax Code of the Russian Federation establishes the liability of policyholders for failure to submit calculations of insurance premiums within the prescribed period. This violation will entail a fine of 5% of the unpaid amount of contributions for each month. In this case, the fine cannot exceed 30% of the specified amount.
Policyholders may also be fined under Article 122 of the Tax Code of the Russian Federation for failure to submit documents on insurance premiums. The fine will be 200 rubles for each document not submitted.
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Yesss from 2022
As part of the reform of the current insurance premium system, from 2021 the government can combine all labor taxes within the framework of the ESS. Administration of contributions will be transferred to the Federal Tax Service, which will have a positive impact on tax collection. In addition, the authorities continue to discuss options for changing the tax burden on wages.
Insurance premium reform: possible launch of ESS from 2021
The reform of insurance premiums will improve payment discipline, officials emphasize. Administration of payments will be transferred to the Federal Tax Service, which will ensure the distribution of funds between funds.
For this purpose, a separate BCC will be created, which is recorded in the tax reform roadmap. In addition, tax authorities will have the opportunity to collect arrears of insurance premiums for previous periods.
Tax representatives will also be able to carry out random audits.
Under the current system, entrepreneurs make payments to the Pension Fund and the Social Insurance Fund. In this case, for each contribution you have to fill out separate payment forms (a separate BCC is provided for each contribution). The transition to ESSS from January 1, 2022 will allow business representatives to pay insurance premiums in a lump sum.
Earlier, representatives of the Ministry of Finance voiced this initiative, but State Duma deputies refused to support this idea. Lawmakers do not plan to increase the tax burden on businesses in the near future.
Another alternative would be to increase the VAT rate. This maneuver will be a positive factor for domestic exporters who will be able to improve their competitive positions.
In addition to filling out one payment slip, the transition to ESS from 2022 will simplify reporting to regulatory authorities. It will be enough to submit a single report to the Federal Tax Service, which will significantly simplify the reporting preparation process. However, some personalized reports will have to be submitted to the relevant funds.
A possible transition to a unified social insurance fee in 2021 is associated with economic factors, experts say. The authorities expect to reduce the budget deficit that formed during the crisis.
Reasons for the reform
The current social insurance system remains unbalanced, experts emphasize. Before the crisis, the government could use windfall revenues from energy exports to finance existing spending. After the fall in prices for “black gold,” officials were faced with budgetary problems, which required significant changes.
Another consequence of the economic crisis was the deterioration of payment discipline. The financial situation of many companies has deteriorated significantly, which has led to an increase in debt on insurance premiums. At the same time, the Pension Fund and the Social Insurance Fund did not have tools for effective control over payers.
The concentration of all fees in the Federal Tax Service will increase the collection of contributions, the authorities emphasize. This measure will reduce the existing deficit of the Pension Fund and the Social Insurance Fund, but will not solve all the problems of the social security system. Much will depend on the total contribution rate that employers will have to pay.
The total burden on wages in the Russian Federation reaches 30% (22% pension contributions, 2.9% social insurance and 5.1% health insurance). At the same time, the government will have to solve the following dilemma:
- Under the current system, the annual budget deficit of the Pension Fund exceeds 200 billion rubles. In addition, without increasing contributions to the Compulsory Medical Insurance Fund, the authorities will not be able to implement the promised increase in salaries for medical workers, as stated in the May presidential decrees.
- The domestic economy needs additional growth drivers. Among other things, there is a growing need to increase investment, which will require reducing the tax burden.
In such a situation, the introduction of a single social insurance contribution from 2022 will be justified only if there is a total reduction in the load. Business representatives have not yet fully recovered from the economic crisis. Most companies will not be able to increase premium payments.
An alternative way to reduce existing imbalances could be to combat the shadow sector of the economy. Paying salaries “in envelopes” leads to huge losses for the budget. At the same time, the scale of gray salaries reaches impressive sizes. Reducing the tax burden will be a powerful signal for the legalization of income, which will help maintain budget revenues.
A large-scale tax reform prepared by the economic bloc of the government involves a transition to the ESS from next year. The authorities have not yet determined the final format of the reforms. Administration of contributions will be transferred to the Federal Tax Service, which will increase payment collection and solve problems with accumulated debt.
The most controversial issue remains the change in the total tax burden on salaries. The authorities allow a reduction in insurance premiums if there are appropriate compensation.
Watch a video about calculating and paying for the ESSC in 2021:
Increase in insurance premium rates in 2022
Every working person in our country pays taxes and understands what they are. But in addition to tax deductions, there are also other mandatory fees. And the most striking example here will be insurance premiums, which are mandatory payments to the policyholder to extra-budgetary funds.
Institutions of this format are responsible for guarantees in the social, medical and pension spheres, and their budgets are formed separately from the federal one, exclusively from all contributions that go to the fund’s accounts.
the essence of these payments will be to provide certain guarantees in favor of the employee.
So, for example, upon reaching a certain age limit, the Pension Fund assigns and pays a monthly pension benefit, and if the payer has a child, the Social Insurance Fund agrees on financial support in the form of various social benefits. Initially, control over contributions, namely their collection, accounting and accumulation, fell on extra-budgetary funds.
However, the state is introducing certain political instruments in order to have access to the collected information and to exercise control over the rational and expedient expenditure of all resources that are in the accounts of the funds. In view of this, from 2022 all issues regarding the administration of insurance premiums will be regulated with the active participation of the Federal Tax Service of the Russian Federation.
Change in legislation
Starting in 2022, some changes will be made regarding insurance premiums. The main innovation will be the fact that the administration of insurance premiums will be carried out through tax services. And in addition, the name of payments will be changed, and instead of the insurance premium, now all documents will be subject to the Unified Social Insurance Fee (ESS).
Source: https://pravospb812.ru/ndfl/sistema-administrirovaniya-strahovyh-vznosov-v-2021-godu.html
Calculation of insurance premiums
Let's look at the structure of the Calculation of Insurance Premiums report. The calculation consists of three sections:
Section 1 “Summary of the obligations of the payer of insurance premiums”
– this section is filled out by contribution payers who make payments to individuals. It contains summary data on the amounts of contributions payable (for each type of contribution).
Separate appendices of this section reflect calculations of the amounts of contributions for compulsory pension, medical and social insurance (number of insured persons, amount of accrued payments, amount of payments not subject to contributions, contribution base).
In a separate subsection it is also necessary to reflect data on contributions for additional social security - previously this data was submitted in the reporting form RV-3 of the Pension Fund of the Russian Federation.
Also, individual applications of the Calculation reflect information on compliance with the conditions for applying reduced contribution rates.
Section 2 “Summary data on the obligations of insurance premium payers of heads of peasant (farm) farms”
contains the calculation of the amounts of insurance premiums for the head and members of the peasant farm.
Section 3 “Personalized information about insured persons”
contains information on accrued insurance contributions for compulsory pension insurance for each insured person (previously in the RSV-1 calculation, Section 6).
Sections 1 and 3 are completed by insurance premium payers making payments to individuals and are submitted quarterly. Section 2 is filled out by insurance premium payers - heads of peasant (farm) households annually.
Please note that the reporting form “Calculation of insurance premiums” does not include:
- sections of settlements with funds - there will be no data on the payment of insurance premiums and debts/overpayments in the report;
- section for recalculation of insurance premiums;
- sections of information about length of service and calculations of contributions to NS and PZ.
However, the following have been added to this form:
- personnel data of the insured persons;
- the amount of accrued contributions for “harmful” additional tariffs for each insured person;
- the amount of accrued contributions to the Social Insurance Fund for foreigners for each insured person.
Now the primary report for Calculation of Insurance Premiums will not contain corrective personalized information from previous periods.
Corrective personal information will be included in corrective calculations containing the same set of data as the original data. Now report adjustments will be submitted separately from the original data of the calculation of insurance premiums.
The calculation will be considered not submitted if:
- Information on the total amount of insurance contributions for compulsory pension insurance does not correspond to information on the amount of calculated insurance contributions for each insured person for the specified period: Line 061 in columns 3,4,5 of Appendix 1 of Section 1 of the Calculation must coincide with the amounts of lines 240 of Section 3 of the Calculation for every month accordingly.
- False personal data identifying insured individuals is indicated: Full name – SNILS – Taxpayer Identification Number (if available).
Transfer of administration of insurance premiums
Let's look at what changes are expected in the system as a result of the transfer of powers to administer contributions to the tax service department.
Base for calculating insurance premiums in 2022
1. The object of taxation will remain unchanged - these are payments under employment contracts (Article 420 of the Tax Code of the Russian Federation) and a number of civil servants (with the exception of social contributions). Non-contributory payments are listed in Art. 422 of the Tax Code of the Russian Federation.
2. It is worth noting that in fact the regulations for the structure of insurance premiums from Federal Law No. 212 are directed to Chapter. 34 of the Tax Code of the Russian Federation without changes. The base that is used to calculate insurance premiums, in accordance with Art. 421 of the Tax Code of the Russian Federation will remain the same, as well as benefits and tariffs (innovation: reduced tariffs for beneficiaries on the simplified tax system can only be applied by them if their income for the year does not exceed 79 million rubles).
But for 2022, the limits for calculating insurance premiums will be increased to the following:
-876,000 rub. for compulsory pension insurance (if payments to an employee exceed this amount, then the calculation of contributions will be reduced from 22% to 10%);
-755,000 rub. for compulsory social insurance (if more than this amount, then the calculation and payment of contributions will not be made);
-contributions to the compulsory health insurance system do not depend on the amount of payments and are calculated at 5.1%.
The basis for calculating contributions from payments made in kind will be determined from the prices specified in Art. 150.3 Tax Code of the Russian Federation.
The changes affected the payment of daily allowances to employees on business trips. From 2022, they will be subject to contributions if their amount exceeds 700 rubles/day (in Russia), 2500 rubles/day (outside Russia).
Reporting on insurance premiums in 2022
In turn, fundamental changes await reporting on insurance premiums and personalized accounting. Organizations will have to submit quarterly to the Federal Tax Service (the body that will collect contributions) a unified calculation of insurance premiums. The deadline for submitting the calculation is no later than the 30th day of the month following the reporting period (including weekends).
If the calculation reveals discrepancies in the total amount of calculated insurance premiums and the amounts broken down for each insured person, the calculation will be considered not provided, of which the tax service will be obliged to notify the payer.
At the same time, a personalized report to the Pension Fund will be preserved. Organizations will have to send data on the length of service of insured persons to the Pension Fund of Russia offices once a year and monthly - a personalized report in the SZV-M form no later than the 15th day of the month following the reporting month.
Reporting to the Social Insurance Fund on contributions “for injuries” is maintained in a simplified form. If the average number of employees of an organization is less than 25 people, then Form 4-FSS is submitted on paper no later than the 20th day of the month following the reporting month. If the number is larger, then it must be done electronically and no later than the 25th of the same period.
Individual entrepreneurs and other self-employed people who do not make payments to other individuals should not submit reports to the Federal Tax Service, as was the case with the requirements of the Pension Fund.
Copies of the personalized report form to the Pension Fund must be provided to the employee within 5 days after his request or on the day of settlement of the insured person.
The storage period for documents on accrued and paid insurance premiums is 6 years.
Fixed payments for individual entrepreneurs in 2022
Fixed payments for the self-employed population will not change. At the same time, for entrepreneurs who have not filed a tax return, the maximum payment amounts will not be calculated. However, if an entrepreneur submits reports but does not pay the contributions themselves, then the Federal Tax Service, based on the tax return data, will itself determine his debt.
When paying “injury” contributions, organizations are required to confirm their tariff established by the Social Insurance Fund annually starting from 2022. To do this, you must send a certificate and application to the Social Insurance Fund office no later than April 15 of the current year, in which the contribution rate will be established. If this is not done, the Social Insurance Fund has the right to assign the highest risk class to the organization in accordance with the types of activities applied, and assign a maximum tariff for calculating contributions.
KBC for payment of insurance premiums in 2022
From 2022, a third party can pay insurance premiums to the organization, but when paying, it is worth noting on the receipt who the payment is being made to.
Important! When paying insurance premiums for compulsory medical insurance, compulsory medical insurance and compulsory social insurance for temporary disability and in connection with maternity in 2022, all BCCs have been changed. The BCC for the payment of contributions “for injuries” remained unchanged.
The payer status in the payment slip in field 101 must be entered “01” instead of “08”, as was the case in 2016.
Penalties on insurance premiums in 2022
In 2022, the calculation of penalties for late payment of contributions to the Federal Tax Service will change. From January 1, 2022, the calculation of penalties does not need to include the day of actual payment of insurance premiums. And from October 1 of the same year, the amount of penalties for failure to comply with deadlines for contributions will increase:
– if the delay in payment is less than 30 calendar days, then penalties will continue to be considered 1 to 300 of the refinancing rate;
– if more than 30 days, then the calculation will be made as 1 to 150 of the refinancing rate.
Penalties on insurance premiums in 2022
Penalties for violations in relation to insurance premiums will be similar to penalties for taxes.
Fines from the FSS are listed in the new edition. Federal Law No. 125 of July 24, 1998, and Pension Fund fines are regulated by the new edition. Federal Law No. 27 of 04/01/1996
For SZV-M and the annual report, in case of failure to submit, failure to comply with reporting deadlines, as well as if incomplete or unreliable information was provided, the fine will be 500 rubles. for each insured person. If there are violations in the procedure for submitting electronic reporting, the fine will be 1000 rubles.
In 2022, the list of administrative responsibilities will increase, which will also apply to responsible persons.
From 2022, all checks on insurance premiums will be carried out by tax authorities according to the procedure in which audits on tax payments are currently carried out.
Separate divisions of organizations that make payments to individuals will have to independently submit reports and pay insurance premiums to the territorial branch of the Federal Tax Service.
Transitional provisions:
Updated calculations for the period before 01/01/2017 must be submitted to the Pension Fund and the Social Insurance Fund;
Excessively paid contributions, penalties, and fines before the specified period will be returned to the Pension Fund of Russia;
The Federal Tax Service will collect the debt (it is especially important to note that the Federal Tax Service may freeze the account in order to collect the debt from the payer).
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