Insurance premium payer tariff code in 2022

Why are fee payer rate codes needed?

The codes in question are recorded in the employer reporting form for payment of insurance premiums - KND 1151111. From the 1st quarter of 2022, the RSV form is new, approved by order of the Federal Tax Service dated 10/06/2021 No. ED-7-11 / [email protected] In it tariff codes are recorded in appendices 1 and 2 to section 1 in the column “Tariff code 001”.
In both cases, the codes are taken from Appendix 5 to the Procedure for filling out the specified form, approved by Order No. ED-7-11 / [email protected] These codes are applied in accordance with paragraphs. 4.4 and 9.1 Procedure for filling out the KND form 1151111.

You can download the KND form 1151111 here.

The codes specified in Appendix 5 to the Procedure for using the KND form 1151111 are presented in the table below.

Briefly about codes

The tariff codes of insurance premium payers discussed in this article are an integral part of employers' reporting on the payment of insurance premiums.

The reporting form (KND 1151111) was approved by Order No. ММВ-7-11/ [email protected] of the Federal Tax Service of the Russian Federation dated September 18, 2022 and is contained in Appendices 1, 2 of the first section.

The tariff codes for insurance premiums, effective in 2022, are presented in Appendix No. 5 to the Procedure for applying the KND form 115111.

In accordance with Appendix No. 5, which we mentioned above, code 01 is applied to payers of contributions at the regular rate.

As for the remaining codes, their applicability is determined by the type of benefits or preferences established for a particular payer.

What insurance premium rates apply in 2022?

According to Appendix 5 to the Procedure for using the KND form 1151111 in the DAM, the following tariff codes can be used:

As you can see, in 2022, all payers of contributions at regular rates use code 01. The remaining codes are intended for policyholders who have various preferences.

What general and preferential rates of insurance premiums are currently established and what are the nuances of their application, you can find out from the Ready-made solution from ConsultantPlus. If you do not already have access to this legal system, a full access trial is available for free.

Due to the coronavirus and the changes made in connection with it, the Federal Tax Service introduced two new codes: 20 and 21. We will describe below what these codes are, who they are intended for and what are the features of their use in the DAM.

Codes and tariffs of insurance premium payers in 1C: ZUP 3.1

Code to identify the category of contribution payer

Payer rate codes for insurance premiums are an indicator from insurance reports issued by the employer, who is the insurer.
These codes are used by those who pay insurance premiums. For beneficiaries, insurance premiums are regulated by Article 427 of the Tax Code of the Russian Federation, and codes of additional insurance premiums are regulated by Articles 428, 429 of the Tax Code of the Russian Federation. Codes are a kind of encryption; they mean the category of the premium payer for insurance, as well as the taxation system. That is, thanks to a specific code, people from the tax office can determine the category of insurance premium payer. A complete list of these codes is stored in Appendix No. 5 within the order of the Federal Tax Service (Federal Tax Service), which confirms each newest edition of the forms.

Just in 2022, the insurance premium rate codes were changed - the codes that lowered some rates in companies and for individual entrepreneurs were abolished. All changes for 2022 were approved based on the order of the Federal Tax Service of Russia dated September 18, 2019 MMB-7-11/470F.

All necessary tariff codes are displayed in the following form: KND 1151111 “Calculation of insurance premiums”. For display, there are the following options in the DAM (calculation of insurance premiums):

• in Appendix 1 for section 1 in column 001 (in the case where the payer has several tariffs, it is necessary to fill out the above Appendix for each of the tariffs);
• Appendix 2 in section 1, column number 001;
• section 3, inside subsection 3.2.1, column 130 - there you must indicate the category code of the person who is subject to insurance.

Types of tariff codes for insurance premium payers

Codes vary depending on the type of activity. The presented codes are valid from the 1st quarter of 2022:

• Insurance premium tariff code “01” – valid for policyholders on the general taxation system with the basic insurance premium tariff;
• Code “06” – valid for IT (information technology) firms and companies;
• Code “07” – exists for policyholders who make financial payments to ship crew members;
• Code “10” – valid for organizations that are non-profit (in addition to institutions that are municipal), and belong to the simplified taxation system (educational, scientific, social, cultural, medical, sports organizations);
• Code “11” – works for charitable organizations, which also belong to the simplified taxation system;
• Code “13” is valid for those who are related to the Skolkovo project;
• Code “14” – exists for a free economic zone, namely for Crimea and Sevastopol;
• Code “15” – valid for those living in a territory that is ahead of socio-economic development;
• Code “16” – for residents of the port of Vladivostok;
• Code “17” – valid for residents of the special economic zone – Kaliningrad region;
• Code “18” – valid for policyholders who produce and sell animated audiovisual products;
• Code “19” – exists for participants who make payments to ship crew members in the Kaliningrad region or in the Primorsky Territory.

Changing the insurance premium rate code in 1C 8 ZUP 3.1

All information about insurance premium rates in 1C:ZUP 8.3 is located inside the form with tax and contribution settings. You need to go along the path: “Settings → Organizations → Accounting policies and other settings → Accounting policies → Insurance premiums → Tariff type,” where we select the desired tariff code of the insurance premium payer.

In the “Applies from” field, indicate the date from which the specified insurance rate will be applied; in the “Month of registration of changes” everything will be automatically filled in. Click on “Record and close”, after which a window will appear asking for the reason for the change - click on “Information about insurance premiums has changed”.

Also in 1C 8 ZUP 3.1 there is a link “History of changes in the type of tariff”, which traces the history of changes in insurance tariffs for the entire time.

Changes in insurance premiums in 1C 8 ZUP 3.1

This article examined the codes and tariffs of insurance premium payers, all their types valid for 2022 and cases of application, as well as the articles and legislative framework on the basis of which these codes are considered valid. A diagram of changes in insurance premiums on the 1C 8 ZUP 3.1 platform is also provided.

Payer tariff codes 20 and 21 in RSV 2022

New insurance premium rates in 2022 were introduced as measures to support small and medium-sized businesses and some other insurers due to the coronavirus epidemic.

From 04/01/2020, SMEs received the right to use reduced insurance premium rates in the amount of 15% of wages above the minimum wage (in 2022 - 13,890 rubles). We talked about how this tariff is applied here. To ensure that these payers can correctly fill out the reports, the Federal Tax Service introduced tariff code 20 into the RSV.

Tariff code 21 was previously provided for contributions at zero rates and was used when completing the calculation for the periods of 2022 (due to the COVID-19 pandemic). In the calculation of insurance premiums for 2022, there is no tariff code 21.

Thus, in 2022, the main tariffs indicated in the ERSV are code 01 for general tariffs and 20 for reduced tariffs for SMEs.

When filling out section 3 of the unified calculation of insurance premiums to reflect the benefits, select the codes of the categories of insured persons from the following:

• MS - all individuals from whose payments in excess of the minimum wage you calculate insurance premiums at such rates (except for those for whom a special code “VZhMS” or “VPMS” is provided);
• VZhMS - foreigners (stateless persons) temporarily residing in the Russian Federation, as well as persons temporarily staying in the Russian Federation who have been granted temporary asylum, from whose payments exceeding the minimum wage, insurance premiums are calculated;
• VPMS - foreigners and stateless persons temporarily staying in the Russian Federation (except for highly qualified specialists), from whose payments exceeding the minimum wage, insurance premiums are calculated.

Example from ConsultantPlus: Organization Alpha pays insurance premiums at general rates. The amount of payments in favor of the director of the organization, subject to insurance premiums for compulsory medical insurance, compulsory medical insurance and in the case of VNiM, in January - 200 thousand rubles... Get trial demo access to the K+ system and proceed to the calculation example for free.

How to fill

The tariff code in the DAM is filled out in accordance with Appendix 5 to Order MMV-7-1/ [email protected] To determine what numerical value needs to be specified, you must refer to the table specified in Appendix 5. The indicated value depends on the rate at which the payer calculates social insurance payments depending on the type of activity.

When filling out the details on line 001 of Appendix 1 to Section 1, values ​​from 01 to 18 are used.

Subsection 3.2.2 is filled out by payers paying contributions at additional tariffs. The indicator values ​​from 21 to 29 are intended for them.

Answers to frequently asked questions

Question No. 1: How to draw up clause 3.2.2 of the new calculation of insurance premiums for employees who were not paid for the third quarter of 2022?

Subsection 3.2. Section 3 is not completed here at all. Justification - part 22 clause 22.2 of the Procedure. That is, the personalized information provided under the third section may not contain information about the amount of payments made or other types of remuneration. Accruals to individuals are taken into account only for the last three months of the reporting (or billing) period. Then there is no need to complete the subsection in question.

Question No. 2: The policyholder works under a simplified regime, applies a standard tariff, and his separate division works on UTII. What tariff code should he write down in the summary documentation KND 1151111?

In the reporting that is submitted at the location of the insured, code 02 is entered. In the second form KND 1151111, which will be submitted at the location of the unit, code 03 is entered.

General tariff rates using payer codes from 01 to 03

The main tariff rates are used to calculate contributions for compulsory health insurance (22%), Social Insurance Fund (2.9%), FFOMS (5.1%). The category of insurers who apply these rates, reporting on the KND form 1151111, enter the payer code corresponding to the general tariff rates. It is established taking into account the applicable taxation regime:

• OSNO - code 01;
• USN - code 02;
• UTII - code 03.

The obligated person has the right to use several tariffs during the reporting period. Then, when preparing KND form 1151111, he will need to add Appendix 1 to Section 1 additionally. The number of additional investments 1 must be as many as the tariffs used.

This point is relevant when combining tax regimes. So, for example, an organization using a simplified regime and a patent applies both a standard and preferential tariff. When registering KND 1151111, she needs to fill out two attachments 1 to section 1 on two sheets: one for the patent (tariff code - 12), the second - for the simplified tax system (tariff code - 02).