Article 954 of the Civil Code of the Russian Federation. Insurance premium and insurance contributions (current version)

The insurance premium for compulsory motor third party liability insurance is provided to the insurance company upon execution of a number of papers with it regarding the corresponding service. In essence, this value represents the calendar fee paid by all drivers who used insurance services. The MTPL premium, as well as classic insurance premiums, are calculated according to the norms of current legislation. At the same time, the insurance company does not have the ability to vary the basic parameters of the concluded contract. The amount of fees paid by each driver remains the same for a full calendar year.

What is an insurance premium?

Insurance premium is a material payment made by policyholders purchasing the services of an insurer. The procedures and timing of transactions are established at the time of signing the main agreement. On the territory of the Russian Federation there are a number of legislative norms that establish the rules of procedural relations in this area. The central regulation that describes the rules for the formation and payment of contributions is Article 11 of the Russian Law “On the organization of insurance processes”.

Calculation of the insurance premium is a task solved by representatives of the insurance company when generating certificates for the provision of services.

The size of the value includes many factors:

• the amount of the insured amount;
• franchise;
• service period;
• tariff dimensions;
• correction factor, etc.

There is a law on the territory of the Russian Federation, due to which insurance transactions are carried out in the national currency of the state. Thus, foreign investments are sold in equivalent at the current ruble exchange rate.

Insurance discounts and allowances

Another significant component, the mandatory use of which is used to calculate the insurance premium, is all kinds of corrective indicators, namely discounts and allowances.

Reducing coefficients are used by the insurer to provide a kind of incentive to the policyholder who conscientiously fulfills all his obligations, for example, to preserve the insured property or vehicle. Such leverage also encourages the policyholder to long-term cooperation with a particular organization.

Allowances are used to collect additional funds for the following:

• Formation of insurance company loss compensation funds when actual risk indicators are above average.
• Creation of reserve reserves for high-risk types of insurance.
• Financing preventive measures.
• Reimbursement of insurance costs.
• Compensation for losses of the insurance company for providing the policyholder with an installment plan for paying the premium.

Types of insurance premium

The classification of remuneration is carried out due to the various parameters inherent in this indicator. However, the main option for dividing concepts into groups is depending on their purpose.

Thus, the types of awards include:

1. Risk premiums are a share of remuneration used by insurance companies to cover risk situations. The size of the parameter in monetary terms depends on how likely it is that a risk event will occur.
2. Savings contributions are the accumulative part of the premium, separated from the total amount when concluding the corresponding head agreement. Used as a means of closing payments upon expiration of securities.
3. Net rates are the insurance portion of the total premium used to cover payments for certain time periods.
4. Sufficient premiums are a parameter expressed in monetary terms that are sufficient to cover insurance payments and expenses of the insurance company.
5. Gross rates are tariffs set by the insurer and include the amount of net rates and additional load.

Please note: today there are other ways to divide the concept of insurance premiums. Including the nature of the risk, the form and time of payment, as well as the size of transactions.

Repayment upon early repayment of the loan

Provisions of Art. 958 of the Civil Code of the Russian Federation also applies to insurance contracts related to the processing of loans. Early repayment of a loan, not being an insured event, entails the disappearance of the basis for which the insurance contract was concluded. Therefore, if the rules and the insurance contract contain a condition for the return of part of the premium corresponding to the unexpired term of the contract, then the return of the insurance premium is an unconditional obligation of the insurer. In controversial situations, it is possible to obtain a positive decision on return through the courts.

What is the difference between an insurance premium and an insurance premium?

Today, people who are thinking about using the services of various insurance companies regularly ask questions about the difference between the concepts of contributions and premiums. It is extremely easy to clarify the meaning of such terms.

The insurance premium is the total amount paid by the client to the organization in a one-time, instant format. In turn, the contribution is one of many parts of the remuneration divided as a result of the need to receive services in installment format. Thus, the premium consists of a large number of contributions paid by clients of companies during the entire period of using the services.

What factors are taken into account when determining the tariff?

The amount of the insurance premium depends entirely on the rates set by the insurer. Various factors are taken into account:

• features of the insurance object;
• possible risks, for which specialists prepare special forecasts;
• the nature and severity of possible insured events.

The contract drawn up between the policyholder and the insurer must specify the rates used for calculation.

Calculation of insurance premium for compulsory motor liability insurance

Before visiting the office of any insurer, the driver must make approximate calculations indicating the cost of providing future services. Estimating how much insurance will cost is extremely simple - the car owner will have to use a simple insurance premium formula, consisting of several variables.

Formula

Today, in accordance with the current legislation established on the territory of the Russian Federation, the calculation of remuneration is carried out in accordance with the following indicators of a single formula: T = TB x CT x KBM x PIC x KO x KM x KS, where

• TB – basic tariff;
• CT – coefficient of insurance premiums;
• KBM – coefficient reflecting the factor of the presence of past contracts;
• KVS – tariff coefficient depending on age and length of service;
• KO is a coefficient that varies depending on the number of persons allowed to operate the machine;
• KM – characteristics of contributions, changing depending on the technical properties of the car;
• KS is a characteristic that varies depending on the period of use of the machine;

To calculate the MTPL premium, you can use any programmable calculator. Special applications can be found by following this link.

Rate

The main indicator included in the formula for calculating the amount of remuneration is the base tariff, denoted by the abbreviation “TB”. The indicator is included in the calculations as a result of Decree 5515-U, issued by the Central Bank of the Russian Federation dated July 28, 2020. By its structure, the parameter is a tariff corridor, the so-called “fork of values”. Each category of transport has its own TB indicator. For example, owners of cars will receive a higher value compared to people who own motorcycles.

The basic tariff, called the TB indicator, establishes a size range within which insurance companies cannot go beyond certain dimensional values. Today, for passenger cars of category “ B ” owned by individuals, the cost of the base rate cannot exceed the amount of 5,436 rubles.

Types by form of payment

For this category the award may be:

• one-time – the policyholder pays a single amount for the entire period for which the policy is issued;
• current – ​​part of the total amount transferred to the insurer for a specific time period;
• annual – the policy premium for the year, and it is not divided into months;
• installment – ​​the amount is divided into several parts, which can be paid quarterly, semi-annually or monthly.

Most often, companies offer the opportunity to make annual payments.

Form of payment and return of insurance

The form of payment for the premium, as well as remuneration contributions (shares of the amount paid during certain periods), is established when issuing a certificate with the insuring organization.

Money is deposited:

1. through a personal visit to the organization’s cash desk;
2. using non-cash payment using the specified details.

The rules for the return of compulsory motor liability insurance are also prescribed within the framework of the relevant head contract. However, the launch of such a procedure is possible only if the procedural relationship between the company and its client is broken. In this case, the amount of the insurance premium will be partially returned, taking into account all possible costs.

Results

Refund of the insurance premium is a very real process if the corresponding amount falls on the unexpired term of the insurance contract, which is terminated ahead of schedule.
You should contact the insurance company for it, having first independently studied all the documents on hand in relation to a specific situation. You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.

Accounting for expenses and compensation in case of theft (theft) of a car

If the car was insured against theft (theft), then in the event of an insured event, the insurance company must pay the organization insurance compensation in the amount established by the CASCO agreement, but not exceeding the actual (insurable) value of the property (Article 947 of the Tax Code of the Russian Federation).

Insurance compensation in accounting is recognized as other income (clause 7 of PBU 9/99), and for profit tax purposes it is taken into account as non-operating income (clause 3 of Article 250 of the Tax Code of the Russian Federation). The date of its receipt is considered to be the date of recognition by the insurance company of the amount of compensation for damage (subclause 4, clause 1, article 271 of the Tax Code of the Russian Federation).

In “1C: Accounting 8”, calculations for insurance compensation in case of theft (theft) of a car are reflected in the same way as the above-discussed accounting for calculations for funds for car repairs after an accident (see Example 2).

A stolen (stolen) car is subject to write-off from accounting (clause 29 of PBU 6/01), as in the case of an accident, on the basis of a vehicle write-off act. This can be done in the reporting period when the theft occurred based on the inventory, as well as a copy of the resolution to initiate a criminal case. In this case, the residual value, as in the case of an accident, is included in the other expenses of the organization.

For profit tax purposes, the residual value of a stolen (stolen) car is recognized as non-operating expenses, but provided that it was not possible to identify the culprit (subclause 5, clause 2, article 265 of the Tax Code of the Russian Federation).

Thus, the residual value of the car is taken into account as part of the expenses of the reporting (tax) period in which a decision was made to suspend the criminal case on the fact of theft (theft).

To bring accounting and tax accounting closer together, it is recommended to reflect the residual value of the car before assigning it to other expenses as a shortage on account 94 “Losses and shortages from damage to valuables” and, after the suspension of the criminal case, write off as a debit to account 91.02 “Other expenses”.

We will consider writing off a stolen (stolen) car from the register and recognizing expenses in 1C: Accounting 8 using an example.

Example 4

Let's consider the reflection of these events in the organization's accounting.

1) The deregistration of a vehicle based on the results of the inventory is reflected using the document Write-off of fixed assets. The form of the document indicates Expense Account - 94 “Shortages and losses from damage to valuables”, Reason - “Theft (theft)”.

2) The write-off of the residual value of account 94 to account 91.02 “Other expenses” is reflected in the document Operation (accounting and tax accounting) (Fig. 6). In the transaction debit analytics, the item of other income and expenses is indicated with the type Income (expenses) associated with the liquidation of fixed assets and a fixed asset item written off from accounting.

Rice. 6

What are the consequences of delay?

Even if a client repeatedly enters into an agreement with a certain company, all clauses of the agreement should be carefully studied each time. The company may make changes to the terms of the contract. You should not ignore the points regarding insurance premium contributions and the amount of penalties. The consequences of non-payment or late payment depend on what type of contribution it is.

Late first or simultaneous installment

May have the following consequences:

• In case of debt on the part of the client, the insurer has the right not to fulfill its obligations specified in the contract. That is, in the event of an insured event, the client will not receive payment to cover the damage.
• The insurer may demand payment of the premium through the court. The insurance company can go to court 3 months from the date of expiration of the payment period. This also threatens additional material losses for the client (a fine or other expenses incurred by the company).
• The insurer may terminate the contract and demand compensation from the client for its losses.

Late subsequent payments

If the premium amount was divided into parts and the client for some reason missed payment on time, the company can take the following actions:

• The company can send a reminder to the client to repay the debt. The letter is drawn up by the insurance company's lawyers, which specifies the terms of payment and the consequences of ignoring payment. The notice is sent to the insurer at his home address.
• If the reminder does not bring results, the company has the right to demand payment through legal action.
• If the client does not comply with the terms of the contract, the company has the legal right to terminate the agreement.

Attention! If the client pays his debt within 1 month after cancellation of the agreement, the insurer can resume relations with the buyer.

How to calculate insurance compensation

Insurance compensation is calculated by insurance company employees based on many factors. Many people wonder how to calculate the insurance premium themselves. It is also possible to make such a calculation, but for this you need to know the coefficients and tariffs of the insurance company.

The final premium depends on the following aspects:

• term under the insurance contract;
• tariff rates for certain risk cases;
• features of the subject of insurance;
• frequency of insured events;
• promotions, discounts, benefits.

Insurance rate

This definition refers to the size of insurance premium rates based on a percentage of the amount insured. Takes into account the amount of insurance and the nature of the risk. Expressed in monetary or percentage terms. When concluding compulsory insurance, the tariff indicator is set by law and remains constant, regardless of various factors. With voluntary insurance, the company offering the services independently sets the insurance rate.

Discounts and allowances

The insurer has the right to apply various discounts, benefits or allowances at its discretion. Example: a client who regularly takes out insurance with one company, complies with the terms of the contract, is not the culprit of the accident, can count on recalculation of the tariff percentage. This benefits both the client and the company. If the client often has insured events due to his fault and for this reason the company suffers losses, it is quite possible to expect a premium when drawing up the next contract.

Calculation formula

The approximate amount of the contribution can be calculated using online calculators available on the insurance company websites. To calculate the amount of the bonus, you can use the following formula: SS x ST x K = SV, where:

• СС – sum insured;
• ST – insurance tariff;
• K – coefficient developed for each insured event;
• SV – insurance compensation.

Attention! Only a company employee can calculate the exact amount of remuneration.

Who is obligated to pay the insurance premium?

As soon as the client enters into an agreement with the insurance company, he is obliged to pay an insurance premium. As soon as the premium amount is credited to the insurer's account, the policyholder receives protection for the subject of insurance. Payment can be made in one lump sum or in installments within the specified time frame.

Not only the person who entered into the contract, but also a third party can pay the amount of remuneration if:

• the client who signed the contract is not the policyholder;
• the person is a creditor or a claimant.

Important! Timely payment of remuneration is a key factor for the contract to come into force. However, funds may not be credited to the company’s account immediately, so in order to avoid conflict situations, it is recommended to save all receipts and receipts for payment. This evidence will help if you need to go to court.

In what form is the premium paid?

The date of transfer of funds (or part thereof) by the client to the insurer is the day of the beginning of mutual cooperation between the insurance company and the policyholder. Payment of remuneration can be carried out by bank transfer or in cash through the cash register. The method of payment is agreed upon in advance and specified in the contract.

Related article: What is a professional association of insurers

Accounting for repair costs and damage compensation in case of an accident

During operation, the organization's vehicle may be damaged in an accident. Damage caused to the car in this case can be compensated:

• within the framework of the MTPL agreement by the insurance company of the person responsible for the accident, if the organization did not purchase a CASCO insurance policy and the accident was not caused by its employee;
• within the framework of the CASCO agreement, regardless of who is found to be at fault - an employee of the organization or the owner of another car.

At the same time, under both the MTPL agreement and the CASCO agreement, the insurance company can compensate the amount of damage by means of a monetary payment or, against this payment, organize and partially or fully pay for repairs at a car repair organization chosen by it or the injured party.

When an insurance company pays compensation in monetary terms, it is recognized in accounting as other income (clause 7 of PBU 9/99), and for profit tax purposes it is taken into account as non-operating income (clause 3 of Article 250 of the Tax Code of the Russian Federation). The date of its receipt is considered to be the date of recognition by the insurance company of the amount of compensation for damage (subclause 4, clause 1, article 271 of the Tax Code of the Russian Federation).

The amounts of insurance compensation received upon the occurrence of an insured event are not related to payment for goods, works, services sold, therefore they are not included in the VAT base (letter of the Ministry of Finance of Russia dated December 24, 2010 No. 03-04-05/3-744 and the Federal Tax Service of Russia dated December 29, 2006 No. 14-2-05/ [email protected] ).

We will consider accounting for compensation of damages in cash in “1C: Accounting 8” using the following example.

Example 2

Let's consider the reflection of these events in the organization's accounting.

1) On the date the insurance company recognizes the culprit of the accident as the amount of compensation for damage, the document Operation (accounting and tax accounting) with posting is entered

Debit 76.01.1 “Calculations for property and personal insurance” Credit 91.01 “Other income”

For tax accounting purposes, the amount of compensation is indicated in the resources Amount NU Dt and Amount NU Kt (Fig. 3).

Rice. 3

Analytics for account 76.01.1 - insurance company and basis for calculations (application for compensation of losses). Analytics for account 91.01 - an item for accounting for income and expenses for insured events with the type Other non-operating income (expenses).

2) Receipt of the amount of compensation for damage to the organization’s account is registered with the document Receipt to the current account for the type of transaction Other settlements with counterparties. In the Settlement account field, account 76.01.1 is indicated.

Repair costs are recognized in the general manner provided for in Article 260 of the Tax Code of the Russian Federation, as expenses for the repair of fixed assets.

They are reflected in the implementation period in the amount of actual costs (letter of the Ministry of Finance of Russia dated March 31, 2009 No. 03-03-06/2/70).

VAT deduction on goods, works and services purchased to repair a damaged car is made on a general basis, regardless of the fact that the cost of repair work is compensated by an insurance organization (letters of the Ministry of Finance of Russia dated July 29, 2010 No. 03-07-11/321 and dated April 15. 2010 No. 03-07-08/115).

Let's look at accounting for the cost of car repairs after an accident in 1C: Accounting 8 using an example.

Example 3

Let's consider the reflection of these events in the organization's accounting.

1) On the date of the acceptance certificate of completed car repair work, the document Receipt of goods and services is entered for the Purchase, commission operation.

On the Services tab, the tabular section indicates the work performed, its cost, invoices and analytical features of accounting and tax accounting (Fig. 4).

Rice. 4

On the Invoice tab, specify the details of the invoice received from the contractor, and select the Reflect VAT deduction in the book checkbox.

2) The transfer of payment to the contractor for work performed is reflected in the documents Payment order (to prepare a payment order to the bank) and Write-off from the current account for the Payment to supplier transaction (to reflect the transfer on the accounting accounts).

If the insurance company compensating for the damage itself organizes and pays for the repair of the damaged car to pay compensation, the organization that owns the damaged car does not recognize in accounting and tax accounting either income in the form of insurance compensation (it does not receive it) or expenses in the form of the cost of repairs (paid by the insurer).