Everything about insurance premiums: what they are charged for, who pays them and when

Insurance rates for contributions to the Federal Tax Service

Insurance premiums are taken from the general wage fund, but the insurance base is formed separately for each working person. The company pays contributions at its own expense, that is, contributions are not deducted from the employee’s salary, as happens when personal income tax is withheld. Most of the contributions are allocated to pension insurance - 22%. It is from these contributions that the future pension is formed. 5.1% is spent on health insurance - for these funds the employee has access to free medicine. 2.9% is allocated to social insurance - benefits for pregnant women, sick leave for disabled workers, etc. are paid from “social” contributions.

Example. Let’s assume that at La-la-fa LLC in January, the total income of employees was 74,800 rubles. Then you need to deduct 16,456 rubles (74,800 × 22%) for pension insurance, medical contributions will be 3,814.80 rubles (74,800 × 5.1%), and social contributions will be 2,169.20 rubles (74,800 × 2.9 %).

From April 1, 2020, organizations and individual entrepreneurs, if they are in the SME register, will be able to apply reduced rates on insurance premiums - 15%. Reduced rates apply to the part of the employee's payment that exceeds the federal minimum wage (RUB 12,792 in 2022). They are equal to 10% for contributions to the pension fund, and 5% for health insurance (Federal Law dated April 1, 2020 No. 102-FZ). It looks like this:

Contributions must be calculated separately for each employee from the payment base for each month, and not on an accrual basis. A reduced rate cannot be used if an employee works part-time, but his monthly accruals are less than the minimum wage. Even with a salary above the minimum.

Example . At La-la-fa LLC in January 2022, the accountant’s income amounted to 32,792 rubles. For part of your earnings within the minimum wage, pay contributions at standard rates:

• 12,792 rubles × 22% = 2,814.24 rubles
• 12,792 rubles × 5.1% = 652.39 rubles
• 12,792 rubles × 2.9% = 370.97 rubles

The payment in excess of the minimum wage amounted to 20,000 rubles. Charge contributions to it at reduced rates:

• 20,000 × 10% = 2,000 rubles
• 20,000 × 5% = 1,000 rubles

Total for April, La-la-fa LLC will pay 6,837.6 rubles for an accountant instead of 9,837.6 (32,792 × 30%).

What do insurance premiums include?

Employers pay insurance premiums in the following order:

• 22% - to the pension fund from a salary amount up to 1.4 million rubles per year (10% - from salary amounts above 1.4 million rubles per year);
• 5.1% - for compulsory health insurance (that is, to the compulsory medical insurance fund);
• 2.9% – for compulsory social insurance (in the Social Insurance Fund).

Additionally, contributions are paid to the Social Insurance Fund at a rate of 0.2% to 9%,

if working conditions are dangerous or harmful.

In addition, new rules regarding insurance premiums for small and medium-sized businesses have come into force in 2022. In relation to employee salaries that exceed the minimum wage, insurance premiums are paid at a preferential rate:

• for compulsory pension insurance (PFR) – 10%
• for compulsory social insurance (FSS) – 0%;
• for compulsory health insurance (FFOMS) – 5
  %.

In 2022, the minimum wage is set at 12,792 rubles

.

Who pays additional contributions to the Social Insurance Fund

For enterprises where a special assessment of working conditions was carried out, the insurance premium rate will be:

• from 0% – in optimal and acceptable working conditions;
• 6% – in difficult working conditions;
• 9% – in underground work (hazardous working conditions).

Reduced tariff rates for insurance premiums

The legislation provides exceptions to the rules. There are companies that pay insurance premiums at a reduced rate.

0% tariff available

for crew members of ships that are officially registered in the Russian Open Register of Ships. They can use it until 2027.

For whom the reduced rates also remain:

• charitable organizations and non-profit organizations on the simplified tax system (social services, healthcare, research and development);
• companies working with IT technologies;
• animation studios;
• organizations with the status of a participant in the Skolkovo project.

Insurance rates for contributions to the Social Insurance Fund

In 2022, only one type of insurance premium is paid to the Social Insurance Fund - in case of industrial injuries and occupational diseases. The contribution rate depends on the main type of activity of the organization or entrepreneur - there are a total of 32 tariffs that are established for each professional risk group. The tariff can range from 0.2 to 8.5%. If your company sells goods, for example, the tariff will be minimal. But for hazardous industries, such as brown coal or ore mining, tariffs can reach 8.5%.

These contributions are paid for all employees under employment contracts, and for performers under civil contracts - only if the corresponding condition is stated in them.

You can receive a discount on the tariff; for this, the policyholder must apply for it no later than November 1, 2022. There are conditions:

• injury rates should be below industry values;
• the company must be registered before 2022;
• there should be no debt on contributions;
• There should be no fatal accidents in 2022.

Important! Once a year, the “unfortunate” tariff must be confirmed by submitting a confirmation certificate. Here we explain in detail how to do this. The tariff may change if the LLC changes its type of activity. If the tariff rate is not confirmed, the fund will set the maximum tariff by analyzing the OKVED codes declared in the Unified State Register of Legal Entities. To find out the tariff of your company, just look at the Federal Law of December 22, 2005 No. 179-FZ.

What else you need to know

What to do when changing the registration of an individual entrepreneur, in addition to the above? Further actions depend on the activities of the entrepreneur.

Notify the bank

where the current account is opened. You can notify the bank about new details in a free form, and employees will advise further actions or make the necessary changes themselves.

Change licenses

, if the entrepreneur conducts activities in which they are needed. Depending on the department, you will need to submit the original license, a document confirming the change of registration, fill out an application and pay a fee.

Re-register the cash register

, if the location of its installation changes. To do this, you need to submit an application to the Federal Tax Service using the form KND 1110061 within 24 hours after moving.

No need to change your electronic signature

, if only the place of registration has changed. “Astral-ET” will operate in any region: with the help of a signature it will be possible to register a cash register, conduct electronic document management and work on government portals.

Notify counterparties

, if such a standard of business turnover has been adopted, where in contracts and acts, in addition to the TIN and OGRN of the entrepreneur, OKTMO is also indicated.

Where to transfer insurance premiums

In 2022, contributions for compulsory pension, health and social insurance are supposed to be transferred to the tax office. Contributions are paid using different payment cards, indicating in the purpose of payment what kind of contributions they are. The KBK code indicated on payments will also tell you whether contributions belong to a specific type of insurance.

Contributions for accidents at work are still paid to the Social Insurance Fund. These contributions also require a separate payment, and the recipient will be the social insurance fund.

Where to pay taxes and fees

Depending on the applicable taxation system, you need to pay taxes and insurance premiums when changing your registration with some reservations. The general rules apply only to insurance premiums: an individual entrepreneur will pay for himself and for his employees to the new Federal Tax Service.

If an individual entrepreneur uses OSNO or the simplified tax system, he or she must pay personal income tax for himself and his employees to the tax office at the place of new registration. If a different simplified tax rate applies in the new region, it will be applied to the entire calendar year. For this reason, recalculations will be made, including if the individual entrepreneur has already transferred advance payments at the old rate.

Changing the IP address on a patent differs from the previous case. The entrepreneur will pay personal income tax for himself and his employees to the same tax office where he was registered at the place of business. A patent is registered at the place of activity, which means that in order to start activities in a new city, an entrepreneur needs to issue a new patent.

Benefits on insurance premiums

As with many types of taxes and payments, the legislator has provided benefits for insurance premiums. Some organizations have legal grounds to count contributions at reduced rates. The list of beneficiaries is fixed in Art. 58, 58.1, 58.4-58.6 of the Federal Law of July 24, 2009 No. 212-FZ (hereinafter referred to as Law No. 212-FZ).

Some income is not subject to contributions. For example, compensation for travel expenses, benefits for maternity leave, etc. (Article 9 of Law No. 212-FZ). Daily allowances are subject to contributions if their amount is above 700 rubles, and for a trip abroad, more than 2,500 rubles (clause 2, clause 1, article 422 of the Tax Code of the Russian Federation).

Example. At La-la-fa LLC, the order approved a daily allowance of 900 rubles. The employee was on a business trip in Krasnodar for four days and received 3,600 rubles per diem. The company's accountant must calculate contributions from the amount of 800 rubles. According to the limit, daily allowance for four days is 2,800 rubles (700 x 4). The difference between the amount received and the limit is exactly 800 rubles.

There are certain categories of persons whose income pays contributions at reduced rates. This privilege is given, in particular, to foreigners temporarily staying in Russia. For such foreign workers, the tariff in the Social Insurance Fund is 1.8% instead of the usual 2.9%.

Limit base for calculating contributions

If an individual employee's salary and other taxable income exceed the established limits, contributions are paid at a reduced rate or not at all. Each year the maximum base for calculating contributions is revised. For 2022, the following standards were adopted by Decree of the Government of the Russian Federation of November 26, 2020 No. 1935:

• pension contributions - 1,465,000 rubles;
• social contributions - 966,000 rubles.

Consequently, if the base for calculating contributions to the Social Insurance Fund goes beyond 966,000 rubles, social insurance contributions do not need to be calculated. In the Kontur.Accounting web service, exceeding the maximum base is automatically monitored, and the service stops generating payment slips for contributions.

Example. Let’s say that the director of La-la-fa LLC had a total income of 966,000 rubles in August. This means that already in September, contributions to the Social Insurance Fund will not be charged on his salary, and La-la-fa LLC will be able to save money.

The situation with pension contributions is a little different. If accrued income to an employee exceeds the established limit, the LLC accountant will calculate pension contributions at a rate of 10%. Details about payers and tariffs are contained in Art. 58.2 of Law No. 212-FZ. Exceeding the maximum base is also important when calculating contributions under new tariffs for SMEs established from April 1, 2020. So, when an employee’s income reaches 966,000 rubles, then contributions to the Social Insurance Fund may not be paid even for the part below the minimum wage, and when it reaches 1,465,000 rubles, pension contributions for payments below the minimum wage are also accrued at a rate of 10%.

Reporting on insurance premiums

The main report on contributions is the calculation of insurance premiums (DAM). It must be submitted to the Federal Tax Service every quarter no later than the 30th day of the month following the reporting period. The electronic form is required for everyone whose number of individuals receiving payments exceeds 10 people. The rest have the right to report on paper. The RSV form was approved by Order of the Federal Tax Service of the Russian Federation dated September 18, 2019 No. ММВ-7-11/ [email protected] Here we tell you how to submit calculations for insurance premiums.

In Social Insurance, as before, form 4-FSS is submitted with indicators for contributions for injuries. The law requires the submission of a paper report by the 20th day of the month following the reporting quarter. But there is a little more time to prepare the electronic 4-FSS - the deadline for sending is the 25th. Those whose average number of individuals receiving payments in the previous year exceeded 25 people are required to report electronically.

The Pension Fund of the Russian Federation must regularly submit information about persons insured in the compulsory pension insurance system:

• SZV-M every month until the 15th day of the month following the reporting month;
• SZV-STAZH every year until March 1 of the year following the reporting year;
• SZV-TD upon hiring or dismissal no later than the first working day following the event. In other cases (transfer to another position, choice of method of maintaining a work record book, etc.) - no later than the 15th day of the month following the month with the event.

Important! All existing contribution calculations must be submitted regardless of salary calculation. Even if during the reporting period all employees were on leave without pay, zero forms must be submitted. In the zero report, it is important to fill out the title page and required sections, putting dashes in them.

Where to submit reports

First, we highlight the general rules when changing the registration of an individual entrepreneur to OSNO, simplified tax system and PSN. At the new place of registration they take RSV, 4-FSS, SZV-STAZH, SZV-M and SZV-TD. The report must indicate new OKTMO codes.

Read about submitting these reports in our articles:

RSV delivery

4-FSS in 2022: completion and submission deadlines

Who submits the SZV-STAZH report and when?

Reporting SZV-M

SZV-TD: when and how to take it

An individual entrepreneur submits reports for himself and his employees to the tax office at the new place of registration. The annual 6-NDFL calculation will have to be submitted twice: at the previous and current place of registration, because OKTMO codes will differ in them.

Entrepreneurs using the patent tax system do not submit income reports. The 6-NDFL calculation must be submitted to the tax office at the place of business: if the patent was issued at the previous place of registration, then the activity could only be carried out there.

You can learn more about how to submit 6-NDFL from this article.

Postings

Although contributions are now regulated by the Federal Tax Service, the postings for them have been preserved. As before, the accountant must reflect all contributions in account 69. Debit 20 (25,26,23,44) Credit 69 - this posting records the accrual of contributions in the program.

In the online service Kontur.Accounting, contributions are calculated automatically. The service itself fills out payment slips, monitors exceeding the maximum base and creates reports on contributions. For the first 14 days after registration, you can work in the service for free: do accounting, payroll, automatically generate reports and use the support of our experts.

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