An employer or an individual who has entered into a certain type of civil law contract with another individual must deduct to the FSS insurance premiums. Mandatory contributions include contributions for injuries, which remained unchanged in 2019. The amount of the payment depends on the type of activity of the organization and some other factors, such as the availability of benefits. How to know the size insurance rate and calculate the final amount for the monthly transfer, described below.
According to the legislation of the Russian Federation, there are insurance payments obligatory to pay. These include insurance premiums for injuries (otherwise they are called payments to cover accidents and occupational diseases, "NS and PZ"). The following categories of policyholders are required to accrue funds to their employees:
If in the first case deductions are mandatory, then in the second it all depends on the clauses of the contract. The agreement may not specify the requirement to provide insurance, then you can forget about injury rates.
Insurance payments directly depend on the ratio of several factors. It:
There is a simple formula for calculating due payments in accordance with Federal Law 125. It has the following form: (A-B) * C, where A is the total amount of all deductions for the employee for the month, B are those payments that are not taken into account when calculating insurance, and C is the government-established rate for accident insurance.
The tax base includes all types wages and allowances that are paid directly by the employer. But state and some incentive types of accruals are not included in it. When calculating the amount of insurance payments, you do not need to take into account:
If we are talking about bonus allowances, incentives and one-time payments based on the results of half a year or a year, they are taken into account when calculating contributions to the social insurance fund.
The government has officially set the rates for injury insurance. The list of all rates is indicated in the order of 2006. Since then, the rates have not changed.
The percentage of deductions that must be transferred to the FSS account depends on the class of occupational risk. The percentage ranges from 0.2-8.5%. In total, there are 32 occupational hazard classes that correspond to even more types. economic activity.
The higher the hazard class, the higher percentage from the tax base is determined for deductions to the FSS for insurance against NS and PZ. Example: employees working in forest nurseries are exposed to hazard class 4. This class corresponds to a tariff of 0.5%. Those employed in publishing will receive insurance premiums at the rate of 0.2%, since their activity belongs to the first class of occupational hazard. But employees of an enterprise for the extraction of uranium ore should receive 8.1% of insurance contributions from accidents, since the organization's activities belong to the 31st hazard class.
In order to find out the required tariff, you need to get information about the class of economic activity, and then familiarize yourself with the list of rates depending on OKVED. Step by step process:
As a result of the data obtained, it is necessary to calculate the mandatory contributions from injuries. However, it is important to remember that interest is set annually, and the exact amount of contributions depends on the decision of the FSS.
The activities of an organization may correspond to several OKVED codes at once, some of which refer to different rates of tariffs. In such a situation, the final amount of contributions depends on the decision of the regional branch of the FSS.
The FSS annually sets the amount of payments for injury insurance, based on the documents provided by the organization. To get the lowest possible indicator, it is recommended to send documentation to the social insurance fund on your own. You need to collect the following package:
If a entity is a small business association, no explanatory certificate is needed.
If the organization does not provide the specified package of documents, fines from the inspection bodies will not be charged. However, the tariff will be selected automatically. Most often, the maximum possible is set, which is not beneficial for business.
Insurance payments can be reduced by a certain percentage if the employer falls into the preferential category. Special conditions estimates are created for organizations in which disabled people of I-III groups work. When transferring contributions to these employees, the tariff should be reduced by 60%.
For ease of calculation, you can first calculate the contributions at the standard rate, and then multiply the resulting amount by 0.6. The result of this will not change.
Unlike personal income tax, payment in the FSS is not made from the income received by an employee, but by the organization in which he is engaged in labor activities. After the accounting department of the organization conducts payroll calculations, you need to calculate the percentage that should be transferred to the FSS. The complexity of this procedure is that the amount of insurance premiums depends not only on the amount of the employee's income, but also on the percentage used to calculate the premiums.
As in payment different kind taxes, contributions must be paid on time. If this requirement is not met, the employer is subject to penalties by the FSS. In addition to timely payment, organizations must regularly complete reporting forms that provide information on the funds paid to the fund.
Now the FSS rate is 2.9%. But, in addition to the regular transfer of this amount, each employee’s income is calculated and FIU contribution, which is 22%. To these contributions is added the regular payment to the MHIF. The amount transferred to it should be 5.1% of the total income of the employee. When calculating all fees, it turns out that the organization is obliged to transfer 30% of the amount of income paid to the employee.
The percentage calculated by the FSS should be transferred to the fund not by the employee himself, but by the organization where he works.
Depending on the situation, the amount accrued by the fund will have a special value.
For example, in a situation with an employee’s illness, the amount of payment from the fund will be based on two factors: previous transfers to the fund from the employee’s salary, as well as the period of his activity in his current job. At the same time, the amount transferred from the employee's salary to the fund does not depend on the frequency of insurance situations. The amount of the amount subsequently paid by the fund in the event of an illness and an employee's maternity leave does not depend either.
Watch also the video about changes in tariffs for insurance premiums until 2018 inclusive:
To carry out the procedure for paying the contributions calculated on the basis of the salary of employees, a period is allocated until the 15th day of the month following the paid one. Organizations are required to pay contributions every month. Thus, depending on the size of the salary accrued to the employee and his possible illnesses, the amount transferred to the fund may vary slightly.
The amount of the monthly payment of contributions by organizations is calculated as follows. To obtain the exact amount of contributions that must be paid for the past month, the amount of benefits that were accrued from the FSS fund in the current month is used. From this amount, contributions are deducted for insured events associated with motherhood and illness. These contributions include accruals made at the basic rate, as well as at a reduced rate. The resulting amount will be compulsory contribution, which should be paid to the company for the past month.
The calculation of the amount paid by the FSS takes place in several stages:
The amount transferred by the organization to the fund, accrued from the employee's salary for an accident, is only 0.2%. Depending on the number of days of the employee's activity, the amount of salary, as well as the amount transferred, is subject to change. The amounts transferred monthly to the fund are subsequently summed up.
All amounts transferred to the fund by the organization are intended to support the financial situation of the employees of the organization in a number of unforeseen situations. Situations in which an employee is entitled to financial assistance include:
"On approval of the Classification of types of economic
activities by occupational risk classes"
as a percentage of the accrued wages for all reasons (income) of the insured, and in appropriate cases - to the amount of remuneration under a civil law contract
Establish that in 2016 insurance premiums are paid by the insured in the manner and at the rates established federal law dated December 22, 2005 N 179-FZ "On insurance tariffs for compulsory social insurance against accidents at work and occupational diseases for 2006".
Insurance rates for compulsory social insurance against accidents at work and occupational diseases are determined as a percentage of the amounts of payments and other remunerations that are accrued in favor of the insured within the framework of labor relations and civil law contracts and are included in the base for calculating insurance premiums for compulsory social insurance from accidents at work and occupational diseases in accordance with the Federal Law of July 24, 1998 N125-FZ "On Compulsory Social Insurance against Accidents at Work and Occupational Diseases".
Establish that in 2016, insurance premiums for compulsory social insurance against industrial accidents and occupational diseases are paid in the amount of 60 percent of the insurance rates established by Article 1 of this Federal Law by individual entrepreneurs in terms of accrued for all reasons, regardless of the sources of financing payments in in cash and (or) in kind (including, in appropriate cases, remuneration under civil law contracts) to employees who are disabled of I, II or III groups.
ABOUT INSURANCE RATES
FOR MANDATORY SOCIAL INSURANCE FROM ACCIDENTS
OCCUPATIONAL INCIDENTS AND OCCUPATIONAL DISEASES
FOR 2015 AND FOR THE PLANNING PERIOD OF 2016 AND 2017
Article 1
Establish that in 2015 and in the planning period of 2016 and 2017, insurance premiums for compulsory social insurance against industrial accidents and occupational diseases are paid by the insured in the manner and at the rates established by Federal Law No. 179-FZ of December 22, 2005 " On insurance tariffs for compulsory social insurance against accidents at work and occupational diseases for 2006. Insurance rates for compulsory social insurance against accidents at work and occupational diseases are determined as a percentage of the amounts of payments and other remunerations that are accrued in favor of the insured within the framework of labor relations and civil law contracts and are included in the base for calculating insurance premiums for compulsory social insurance from industrial accidents and occupational diseases in accordance with the Federal Law of July 24, 1998 N 125-FZ "On Compulsory Social Insurance against Industrial Accidents and Occupational Diseases".
Article 2
Establish that in 2015 and in the planned period of 2016 and 2017, insurance premiums for compulsory social insurance against industrial accidents and occupational diseases are paid in the amount of 60 percent of the insurance tariffs established by Article 1 of this Federal Law by individual entrepreneurs in terms of accrued on for all reasons, regardless of the sources of financing payments in cash and (or) in kind (including, in appropriate cases, remuneration under civil law contracts) to employees who are disabled of I, II or III groups.
Article 3
The president
Russian Federation
V. PUTIN
ABOUT INSURANCE RATES
FOR MANDATORY SOCIAL INSURANCE FROM ACCIDENTS
OCCUPATIONAL INCIDENTS AND OCCUPATIONAL DISEASES
FOR 2014 AND FOR THE PLANNING PERIOD OF 2015 AND 2016
Article 1
Establish that in 2014 and in the planning period of 2015 and 2016, insurance premiums for compulsory social insurance against industrial accidents and occupational diseases are paid by the insured in the manner and at the rates established by Federal Law No. 179-FZ of December 22, 2005 " On insurance tariffs for compulsory social insurance against accidents at work and occupational diseases for 2006. Insurance rates for compulsory social insurance against accidents at work and occupational diseases are determined as a percentage of the amounts of payments and other remunerations that are accrued in favor of the insured within the framework of labor relations and civil law contracts and are included in the base for calculating insurance premiums for compulsory social insurance from industrial accidents and occupational diseases in accordance with the Federal Law of July 24, 1998 N 125-FZ "On Compulsory Social Insurance against Industrial Accidents and Occupational Diseases".
Article 2
Establish that in 2014 and in the planned period of 2015 and 2016, insurance premiums for compulsory social insurance against industrial accidents and occupational diseases are paid in the amount of 60 percent of the insurance rates established by Article 1 of this Federal Law by individual entrepreneurs in terms of accrued on for all reasons, regardless of the sources of financing payments in cash and (or) in kind (including, in appropriate cases, remuneration under civil law contracts) to employees who are disabled of I, II or III groups.
Article 3
The president
Russian Federation
V. PUTIN
THE FEDERAL LAW
dated 03.12.2012 N 228-FZ
ABOUT INSURANCE RATES
FOR MANDATORY SOCIAL INSURANCE FROM ACCIDENTS
OCCUPATIONAL INCIDENTS AND OCCUPATIONAL DISEASES
FOR 2013 AND FOR THE PLANNING PERIOD OF 2014 AND 2015
Article 1
Establish that in 2013 and in the planning period of 2014 and 2015, insurance premiums for compulsory social insurance against industrial accidents and occupational diseases are paid by the insured in the manner and at the rates established by the Federal Law of December 22, 2005 N 179-FZ "On insurance tariffs for compulsory social insurance against accidents at work and occupational diseases for 2006". Insurance rates for compulsory social insurance against accidents at work and occupational diseases are determined as a percentage of the amounts of payments and other remunerations that are accrued in favor of the insured within the framework of labor relations and civil law contracts and are included in the base for calculating insurance premiums for compulsory social insurance from industrial accidents and occupational diseases in accordance with the Federal Law of July 24, 1998 N 125-FZ "On Compulsory Social Insurance against Industrial Accidents and Occupational Diseases".
Article 2
Establish that in 2013 and in the planned period of 2014 and 2015, insurance premiums for compulsory social insurance against industrial accidents and occupational diseases are paid in the amount of 60 percent of the insurance rates established by Article 1 of this Federal Law by individual entrepreneurs in terms of accrued on for all reasons, regardless of the sources of financing payments in cash and (or) in kind (including, in appropriate cases, remuneration under civil law contracts) to employees who are disabled of I, II or III groups.
Article 3
The president
Russian Federation
V. PUTIN
THE FEDERAL LAW
dated November 30, 2011 N 356-FZ
ABOUT INSURANCE RATES
FOR MANDATORY SOCIAL INSURANCE FROM ACCIDENTS
OCCUPATIONAL INCIDENTS AND OCCUPATIONAL DISEASES
FOR 2012 AND FOR THE PLANNING PERIOD OF 2013 AND 2014
Article 1
Establish that in 2012 and in the planning period of 2013 and 2014, insurance premiums for compulsory social insurance against industrial accidents and occupational diseases are paid by the insured in the manner and at the rates established by Federal Law No. 179-FZ of December 22, 2005 " On insurance tariffs for compulsory social insurance against accidents at work and occupational diseases for 2006. Insurance rates for compulsory social insurance against accidents at work and occupational diseases are determined as a percentage of the amounts of payments and other remunerations that are accrued in favor of the insured within the framework of labor relations and civil law contracts and are included in the base for calculating insurance premiums for compulsory social insurance from industrial accidents and occupational diseases in accordance with the Federal Law of July 24, 1998 N 125-FZ "On Compulsory Social Insurance against Industrial Accidents and Occupational Diseases".
Article 2
The president
Russian Federation
D. MEDVEDEV
THE FEDERAL LAW
dated 08.12.2010 N 331-FZ
ABOUT INSURANCE RATES
FOR MANDATORY SOCIAL INSURANCE FROM ACCIDENTS
OCCUPATIONAL INCIDENTS AND OCCUPATIONAL DISEASES
FOR 2011 AND FOR THE PLANNING PERIOD OF 2012 AND 2013
Article 1
Establish that in 2011 and in the planning period of 2012 and 2013, insurance premiums for compulsory social insurance against industrial accidents and occupational diseases are paid by the insured in the manner and at the rates established by the Federal Law of December 22, 2005 N 179-FZ " On insurance tariffs for compulsory social insurance against accidents at work and occupational diseases for 2006. Insurance rates for compulsory social insurance against industrial accidents and occupational diseases are determined as a percentage of the amounts of payments and other remunerations that are accrued in favor of the insured under employment contracts and civil law contracts and are included in the base for calculating insurance premiums for compulsory social insurance against accidents at work and occupational diseases in accordance with the Federal Law of July 24, 1998 N 125-FZ "On Compulsory Social Insurance against Industrial Accidents and Occupational Diseases".
Article 2
The president
Russian Federation
D. MEDVEDEV
THE FEDERAL LAW
dated November 28, 2009 N 297-FZ
ABOUT INSURANCE RATES
FOR MANDATORY SOCIAL INSURANCE FROM ACCIDENTS
OCCUPATIONAL INCIDENTS AND OCCUPATIONAL DISEASES
FOR 2010 AND FOR THE PLANNING PERIOD OF 2011 AND 2012
Article 1
Establish that in 2010 and during the planning period of 2011 and 2012, insurance premiums for compulsory social insurance against industrial accidents and occupational diseases are paid by the insured in the manner and at the rates established by the Federal Law of December 22, 2005 N 179-FZ " On insurance tariffs for compulsory social insurance against accidents at work and occupational diseases for 2006.
Article 2
The president
Russian Federation
D. MEDVEDEV
THE FEDERAL LAW
dated November 25, 2008 N 217-FZ
ABOUT INSURANCE RATES
FOR MANDATORY SOCIAL INSURANCE FROM ACCIDENTS
OCCUPATIONAL INCIDENTS AND OCCUPATIONAL DISEASES
FOR 2009 AND FOR THE PLANNING PERIOD OF 2010 AND 2011
Article 1
Establish that in 2009 and in the planning period of 2010 and 2011, insurance premiums for compulsory social insurance against industrial accidents and occupational diseases are paid by the insured in the manner and at the rates established by Federal Law No. 179-FZ of December 22, 2005 " On insurance tariffs for compulsory social insurance against accidents at work and occupational diseases for 2006.
Article 2
The president
Russian Federation
D. MEDVEDEV
The current rates of insurance premiums for injuries according to OKVED are determined not only by the main type of activity of the company. Also on interest rate the scope of activity, the availability of benefits approved by legislators for this area, as well as the approved interest rates affect.
All rates are classified according to the degree of professional risks, their values vary from 0.2 to 8%. The risk class is easy to determine. How much interest to pay in the FSS for injuries in 2018: all compliances by type of activity are regulated in a separate law of December 22, 2005 No. 179-FZ.
The main activity must be confirmed annually by the Social Insurance Fund. To do this, before April 15, you must send a special application to the FSS.
Read about this in a separate article “How to confirm the main type of activity in the FSS”.
Why is confirmation needed? If the application is not submitted in a timely manner, then representatives of Social Insurance will single out the most “risky” from all types of the company’s activities, that is, with the highest insurance coverage rate. Consequently, the company will overpay for a whole year, it will be almost impossible to change the rate. such norms are enshrined in Resolution No. 551 of 06/17/2016.
Payment for insurance against NA and PZ is made monthly, and no later than the 15th day of the month following the reporting one. If the payment day falls on a weekend, then the transfer rule is triggered - on the first business day after the holiday or weekend. This rule is enshrined in paragraph 3 of Art. 431 of the Tax Code of the Russian Federation, paragraph 4 of Art. 22 of Law No. 125-FZ. However, representatives of the Fund do not recommend postponing payment until the last day.
Insurance contributions for injuries in 2018 are paid to the Social Insurance Fund, unlike other contributions. Recall that insurance coverage for OPS, CHI and VNiM should be transferred to the tax office.
If you make a mistake in the payment order, then the employees of the FSS will set a penalty and charge fines and penalties. To avoid annoying troubles, read the rules for compiling payments in the article "How to pay insurance premiums to a budget organization."
Most of the errors and blots that are the causes of penalties are hidden in the code. budget classification payment. The current CBC for injuries in 2018 for employees:
Recall that all insurers must confirm the correctness of the payment calculation and the completeness of the transfer of funds to the budget on a quarterly basis. For this, a special reporting form has been developed. We talked about how to correctly draw up a report in the FSS in a special material “Filling out the 4-FSS form”.
Just like in 2017, in 2018, the insurance companies for injuries are transferred to the territorial Social Insurance Fund.
The regulation on the accrual and payment of ST is reflected in 125-FZ of 07/24/1998.
Accrue and pay insurance deductions for injuries by employers or individual entrepreneurs who employ employees. According to paragraph 1 of Art. 20.1 125-FZ, the basis for calculation and accrual is determined as the amount of payments transferred by the organization to its employees. Payments not subject to taxation of SV (Article 20.2 of 125-FZ):
Based on paragraph 9 of Art. 22.1 125-FZ, the amount of insurance premiums that must be transferred to off-budget fund, is calculated monthly as an estimated taxable base, taken on an accrual basis from the beginning of the year, taking into account the reporting period. Further, the obtained value is indexed taking into account the tariff established for the insured organization. In order to determine the amount of ST for NC and PZ, which the institution must pay to the FSS, it is necessary to subtract the monthly amounts accrued in the previous reporting period from the received tariff value calculated for the period of work from the beginning of the year.
Tariffs in force in 2018 were established by 179-FZ dated 12/22/2005 and are similar to 2017. The rate is determined based on the class of occupational risk (Article 1 179-FZ), and the class rating is set for the institution based on the type of its economic economic activity (Order of the Ministry of Labor No. 81n dated December 30, 2016).
The transfer of contributions to the regional FSS should be made monthly, no later than the 15th day of the month following the reporting one. If the required date falls on a weekend and a holiday, then the payment must be made in advance - on the last business day before the 15th. The BCC for paying SV for injuries in the FSS in 2018 will be as follows:
For some institutions, the FSS may establish a special preferential rate. The decision to reduce can be made based on the analysis of the following criteria:
The analysis is carried out for the three years of activity of the employer-insured prior to the benefit. The maximum amount of tariff reduction can reach 40% of the tariff set for the institution (clause 1 of article 22 125-FZ).
Organizations that are officially registered and have been conducting their financial and economic activities for at least three years, as well as institutions that pay insurance without delays and disruptions and that do not have debts on contributions at the time of application, can receive a discount.
If the organization has recorded insured events with a fatal outcome, then benefits will not be provided.
In order to receive a discount, an accountant must fill out and submit an application for a discount in paper or electronic format to the territorial body of the FSS.
Chapter 19 compulsory insurance from accidents
Contributions for insurance against accidents at work and occupational diseases must be paid by all organizations individual entrepreneurs, individuals who have concluded employment contracts with citizens. It follows Art. 5 of the Federal Law of July 24, 1998 No. 125-FZ "On Compulsory Social Insurance against Industrial Accidents and Occupational Diseases". Contributions must also be charged for payments under civil law contracts, but only if this is expressly indicated in them.
An accident at work, according to Art. 3 of Federal Law No. 125-FZ is understood as an event as a result of which:
– the insured employee was injured or otherwise injured in the performance of his duties under an employment contract (or in other listed cases) both on the territory of the employer and outside it, while traveling to the place of work and returning from work on the transport provided by the employer;
– there was a temporary or permanent loss of the employee’s professional ability to work or his death, or the need to transfer the insured employee to another job.
Accidents include injury (including as a result of bodily injury by another person), acute poisoning, heat stroke, burns, frostbite, drowning, electric shock, lightning, radiation, as well as insect and reptile bites, bodily injury caused by animals, damage resulting from explosions, accidents, destruction of buildings, structures, structures, natural disasters and other emergencies.
An occupational disease is a chronic or acute illness of an insured employee, resulting from exposure to a harmful production factor (a combination of factors) and resulting in a temporary or permanent loss of the employee's ability to work. The degree of loss of professional ability to work is expressed as a percentage.
Contributions for compulsory accident insurance are charged on the amount of wages (income) of employees (including freelance, seasonal, temporary, part-time workers) and persons involved in labor, and, in appropriate cases, on remuneration for civil legal contracts. This is indicated in paragraph 3 of the Rules for the calculation, accounting and spending of funds for the implementation of compulsory social insurance against industrial accidents and occupational diseases (approved by Decree of the Government of the Russian Federation of March 2, 2000 No. 184).
Insurance premiums are not charged for a number of payments named in the List approved by Decree of the Government of the Russian Federation of July 7, 1999 No. 765. These include state benefits, monetary compensation for unused vacation, dividends, etc.
Insurance premiums are paid according to tariffs, which are established depending on the class of occupational risk. Occupational risk is the probability of injury (loss) of health or death of the insured employee associated with the performance of duties under an employment contract (contract).
And the class of occupational risk is the level of occupational injuries, occupational morbidity and insurance costs that have developed in sectors (sub-sectors) of the economy. Each class has its own rate.
The classification of types of economic activity by occupational risk classes was approved by the Order of the Ministry of Health and Social Development of Russia dated January 10, 2006 No. 8.
The names of industries used in this Classification correspond to All-Russian classifier types of economic activity (OKVED). For example, if an organization is engaged in publishing books, then it is assigned the code 22.11. And according to the Order, it belongs to the first class of professional risk.
For 2006, insurance rates in accordance with the types of economic activity by occupational risk class are established by the Federal Law of December 22, 2005 No. 179-FZ:
Class I occupational risk 0.2
Class II occupational risk 0.3
Class III occupational risk 0.4
IV class of occupational risk 0.5
Class V occupational risk 0.6
VI class of occupational risk 0.7
VII class of occupational risk 0.8
VIII class of occupational risk 0.9
IX occupational risk class 1.0
X class of occupational risk 1.1
XI occupational risk class 1.2
XII occupational risk class 1.3
XIII occupational risk class 1.4
XIV occupational risk class 1.5
XV occupational risk class 1.7
XVI occupational risk class 1.9
XVII occupational risk class 2.1
XVIII occupational risk class 2.3
XIX occupational risk class 2.5
XX occupational risk class 2.8
XXI class of occupational risk 3.1
XXII occupational risk class 3.4
XXIII occupational risk class 3.7
XXIV occupational risk class 4.1
XXV occupational risk class 4.5
XXVI occupational risk class 5.0
XXVII occupational risk class 5.5
XXVIII occupational risk class 6.1
XXIX occupational risk class 6.7
XXX occupational risk class 7.4
XXXI occupational risk class 8.1
XXXII occupational risk class 8.5
If an organization is engaged in any one type of business, then everything is clear: knowing the OKVED code, you can easily determine which class of professional risk it belongs to. The situation is more complicated when the organization has several activities, and more often it happens. And it is possible that each of them has its own class of professional risk. What tariff to use when calculating contributions? In this case, contributions must be paid at the rate established for the main activity. This is stated in the Rules for classifying types of economic activity as a class of professional risk, approved by Decree of the Government of the Russian Federation of December 1, 2005 No. 713. “On approval of the Rules for classifying types of economic activity as a class of professional risk”
It is considered to be the type of activity from which in previous year received the most income. In this case, the proceeds from each type of product (work, service) is taken without VAT.
Example 1. An organization has three types of activities: a hairdresser (OKVED code - 93.02), a cafe (OKVED code - 55.30), motorcycle repair (OKVED code - 50.40.4). In 2005, the organization earned 300,000 rubles for the repair of motorcycles, the cafe brought in 1,200,000 rubles, and the hairdresser's income amounted to 1,700,000 rubles.
Those. total revenue is:
300 000 rub. + 1 200 000 rub. + 1 700 000 rub. = 3,200,000 rubles.
AT total amount proceeds specific gravity income from each of the activities will be as follows:
- 9.38 percent (300,000 rubles: 3,200,000 rubles x 100%) - motorcycle repairs;
- 37.5 percent (1,200,000 rubles : 3,200,000 rubles x 100%) - cafes;
- 53.12 percent (1,700,000 rubles : 3,200,000 rubles x 100%) - hairdresser's.
Those. The firm earns most of its income from the barbershop.
Therefore, the main activity of the organization is the provision of this type of service. This type of activity was assigned the I class of occupational risk. And the tariff is 0.2.
Every year, until April 15, organizations must confirm their type of activity in the department of the FSS of the Russian Federation. This is necessary in order to determine at what rates to pay accident insurance premiums next year. Until the organization receives a notice from the social insurance about the risk class, it must pay contributions based on the type of activity that it confirmed in the previous year. This is stated in paragraph 11 of the Procedure for confirming the main type of economic activity of the insured for compulsory social insurance against industrial accidents and occupational diseases - a legal entity, as well as the types of economic activities of the insured's divisions, which are independent classification units. It was approved by the Order of the Ministry of Health and Social Development of Russia dated January 31, 2006 No. 55.
In the event that the policyholder, having confirmed his type of activity in the regional branch of the FSS of the Russian Federation, is assigned a different class, the amount of contributions will need to be recalculated. If at the same time the organization turns out to be underpaid, the penalty will not have to be paid. After all, the company acted according to all the rules.
If the company does not confirm the type of activity, the fund will assign a class of occupational risk on its own. At the same time, the employees of the FSS of the Russian Federation will choose from the types of activity the one for which the maximum bet accident contributions. Therefore, it is better to independently confirm your type of activity.
In accounting, contributions for compulsory accident insurance are reflected in the sub-account "Calculations for compulsory insurance against accidents", which is opened to account 69 "Calculations for social insurance and security".
Debit 20 (08, 23 ...) Credit 69 sub-account "Calculations for compulsory insurance against accidents" - contributions for compulsory social insurance against accidents have been accrued.
Insurance payments are taken into account when calculating income tax on the basis of paragraphs. 45 p. 1 art. 264 of the Tax Code of the Russian Federation, i.e. reduce the company's taxable income. Where it is said that contributions for compulsory accident insurance are included in other expenses related to production and sales.
Example. The organization is auditing. In March 2006, she accrued a salary of 1,500,000 rubles to her employees who work under employment contracts.
In addition, monthly bonuses were paid - 160,000 rubles. Also for this month, the organization issued compensation for unused vacation - 7300 rubles. The following entry was made in the company's books of accounts:
Debit 20
Credit 70
- 1,667,300 rubles. (1,500,000 + 160,000 + 7300) - salary, bonuses, as well as compensation for unused vacation are accrued.
The activity of the organization is assigned to the I class of professional risk.
Consequently, this organization must pay insurance premiums for social insurance against industrial accidents and occupational diseases in the amount of 0.2 percent. Insurance premiums are not charged on the amount of compensation for unused vacation.
The company will pay contributions from 1,660,000 rubles. (1,500,000 + 160,000). And it will be reflected in the accounting records as follows:
Debit 20
Loan 69 sub-account "Calculations for compulsory accident insurance"
- 3320 rubles. (RUB 1,660,000 x 0.2%) - a contribution for compulsory accident insurance has been accrued.
For the entire amount of contributions for compulsory insurance against industrial accidents and occupational diseases (3320 rubles), the organization can reduce its taxable income.
However, in this case, the issue of paying contributions for compulsory insurance against industrial accidents from the amount of payment remains unresolved. sick leave employer for the first two days of disability.
Let's give an explanation. Insurance premiums for compulsory insurance against accidents at work are not charged on temporary disability benefits paid in accordance with the law. Insurers are required to pay insurance compensation, incl. and with own funds. Payment of benefits by the employer for the first two days of incapacity for work is made on the basis of Art. 8 of the Federal Law of December 29, 2004 No. 202-FZ "On the budget of the Social Insurance Fund for 2005" and is not salary the insured, therefore, premiums for insurance against accidents at work are not charged on it.
Details 06/27/2016 09:19
From 01.01.2017, amendments to the Rules for classifying types of economic activity as a class of occupational risk will come into force
(http://base.consultant.ru/cons/cgi/online.cgi?req=doc&base=LAW&n=144081) in terms of the procedure for setting the tariff for contributions "for injuries" to those employers who did not confirm their main activity on time .
Contributions to the FSS "for injuries": with the indication of OKVED codes in the Unified State Register of Legal Entities, one must be more careful
From January 1, 2017, amendments to the Rules for classifying types of economic activity as a class of occupational risk (http://base.consultant.ru/cons/cgi/online.cgi?req=doc&base=LAW&n=144081) regarding the procedure establishing a tariff for contributions “for injuries” to those employers who did not confirm their main type of activity on time.
Such employers will be set a fee rate based on the type of activity that has the highest class of occupational risk from those types of activities that are reflected in relation to this employer in the Unified State Register of Legal Entities.
That is, it will not matter whether the employer actually conducts this activity or not. The main thing is that the OKVED code is listed in the Unified State Register of Legal Entities.
From this article you will find out which CSCs in the FSS for accidents are approved for 2018. We told you how to distinguish codes for the payment of fees, penalties and fines. They also showed how to fill payment order in the FSS. You will find the necessary forms, completed samples and learn how to correct a mistake in a social insurance payment.
Legal entities transfer two types of insurance premiums to the FSS:
In this article we will talk about the CSC in the FSS from accidents for 2018.
Employers pay injury premiums for employees. The same procedure applies to all employers, both for organizations and for entrepreneurs.
Where to pay insurance premiums against industrial accidents? Transfer payments to the FSS at the legal address of the company. If the organization has separate divisions, they can pay contributions for their employees themselves if 2 conditions are met simultaneously:
If one of the conditions is not met, then payments in social insurance are transferred by the parent organization.
CBC of contributions for injuries approved by order of the Ministry of Finance of Russia dated July 1, 2013 No. 65n. The code is indicated in field 104 of the payment order. CCC for the payment of contributions from accidents in 2018 39310202050071000160.
The code consists of 20 characters:
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KKB symbols |
What does |
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Social Security Fund code, it administers injury contributions |
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Budget income code |
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Subgroup budget revenues"social payments" |
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Article and sub-article of budget revenues |
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Purpose of payment - FSS budget |
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Payment type:
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Type of income - social contributions |
Specify such codes regardless of the period for which you transfer contributions:
Companies transfer contributions from accidents until the 15th day of the month following the reporting one. If the due date falls on a weekend, you can pay on the next business day. In 2018, taking into account this rule, contributions must be transferred within the following terms:
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What month are dues in 2018? |
Transfer deadline |
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September |
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If the contributions were not paid on time, then you will have to pay a penalty for each day of delay (Article 26.11 125-FZ of 07/24/98). The BCC for paying penalties in the FSS from the National Assembly and the PZ for 2018 differs only in numbers in 14-17 digits. Transfer interest on contributions for injuries to KBK 39310202050072100160
For non-payment of contributions from accidents or their incomplete payment, the company will be fined. The fine will double if the FSS specialists prove that the company did not intentionally transfer the contributions (Article 26.24 125-FZ of 07/24/98).
The budget classification code for transferring a fine also differs in numbers 14-17 of the category. Instead of 1000, you need to specify 3000:
The table summarizes all BCCs for the payment of contributions from the NC and PZ for 2018:
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Payment |
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|---|---|
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Contributions from NA and PZ |
393 1 02 02050 07 1000 160 |
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Penalties on contributions from the National Assembly and the PZ |
393 1 02 02050 07 2100 160 |
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Penalties on contributions from the NA and PZ |
393 1 02 02050 07 3000 160 |
We figured out which codes to indicate when listing Money in the FSS. Now we will show how to fill out a payment order for accidents in the FSS.
The form of the payment order is approved by the Regulation of the Bank of Russia No. 383-P dated 19.06.2012. At the top of the payment order are the payment details:
Then enter the details of the payee. This is a branch of the Social Insurance Fund at the legal address of your organization. If the payment is made by a separate division, then indicate the details of the FSS at the location of the isolation.
Recall that when transferring budgetary payments, it is not necessary to indicate the correspondent account of the bank of the recipient of the payment. Next, fill in the group of details of the budget payment:
What to do if the CSC was indicated with an error? Then the obligation to pay contributions is considered unfulfilled (clause 7 of article 26.1 125-FZ of 07/24/98). The company has a arrears on payments in social security, and later it will be charged a penalty.
If you find an error, you need to draw up and send to the FSS an application for clarification of the payment. This issue cannot be postponed, because the penalty is charged for each day of delay.
You can not specify any error in the CSC. The FSS will decide on clarification if an error is made in any figure (numbers), except for the first three. If at the beginning of the CCC you indicated not 393, but other numbers, then the payment did not fall under the administration of the FSS, and the fund will not be able to clarify it.
For clarification, it is enough to make a statement in any form. Within 5 days after receiving the application, the fund will decide on the clarification and credit the money to the correct CCC.
You have to restructure your work due to numerous amendments to tax code. They affected all major taxes, including income tax, VAT and personal income tax.
All organizations and entrepreneurs with employees are required to pay insurance premiums against accidents and occupational diseases (hereinafter - NS and PZ) to the FSS. In this article we will consider the issues of establishing an insurance rate.
Legislative regulation of the issue is carried out by Federal Law of July 24, 1998 with number 125 FZ, Federal Law of December 31, 2017 with number 484 FZ, Government Decree of December 1, 2005 with number 713, Order of the Ministry of Labor of December 30, 2016 with number 851 N and others regulations and documents.
HC and PZ insurance is a measure aimed at ensuring the protection of the insured, as well as compensation for any harm caused to the insured during the performance of his labor duties. There are three parties involved in insurance against NA and PZ.
Reimbursement of expenses and payments for insured events are carried out by the Social Insurance Fund, which administers contributions from the National Assembly and the PZ.
Important! Tariffs for insurance premiums are calculated as a percentage of the amount of payments for employment contracts and GPD.
Tariffs are set by the Social Insurance Fund annually for the whole year and can vary from 0.2 percent to 8.5 percent depending on the risk class.
Each organization or entrepreneur carries out a certain type of economic activity.
Important! For organizations, a rule has been introduced to confirm the main type of activity annually until April 15 of the current year. For entrepreneurs, the main type of activity is taken by the fund's specialists from the USRIP extract and it is not necessary to confirm it.
The main type of economic activity for legal entities is recognized as the type of activity, the share of income from which exceeds 70% in the total volume. If the legal entity does not confirm the main activity, then there is a risk that the social insurance fund will assign the maximum contribution rate. But, as a rule, in such situations, the FSS assigns a tariff based on the main type of activity of the organization indicated in the extract from the USRN.
All types of activities are grouped according to occupational risk classes, this classification is given in the Order of the Ministry of Labor dated December 30, 2016 with number 851 N. This Order establishes thirty-two groups - 32 risk classes. Each class has its own rate. To find out what size of the insurance rate is assigned to the organization, you can contact the Social Insurance Fund for advice.
Important! A notice with the amount of the insurance rate is sent by the Social Insurance Fund annually to the legal address of the company.
Contributions from the NC and PZ are paid to the Social Insurance Fund, unlike other insurance premiums for the amount of income of employees. Payment must be made no later than the 15th day of the month following the month in which income is accrued. In case of late fulfillment of the obligation to pay contributions, the FSS accrues penalties for each day of delay based on the refinancing rate.
All employers are required to submit a 4-FSS calculation to the Social Insurance Fund every quarter. The report is submitted for all payments to employees. The frequency of delivery of 4-FSS is every quarter. This report can be submitted both on paper (a decent visit to the FSS or by Russian post), and electronically through the TCS. The report indicates the amount of the insurance rate, the amount of accrued contributions, and also reflects information on the payment of contributions to the Fund by months. If the organization incorrectly indicates the rate of insurance premiums in the calculation, then the FSS may not accept the calculation indicating false information indicated in it.
