Installation 

Insurance premiums for compulsory insurance. Calculation of insurance premiums. An example of the calculation of insurance premiums. Insurance premium reporting

30.2% insurance premiums You must have heard this expression. But what does it mean? Meanwhile, the payment of contributions in this amount is a statutory duty of any company that has a business and employees. What does this tariff consist of and what is charged for?

Who should pay 30.2%

Federal Law No. 212-FZ of July 24, 2009 "On insurance premiums to the Pension Fund, Social Insurance Fund, Federal Compulsory Medical Insurance Fund of the Russian Federation" (hereinafter - Law No. 212-FZ) stipulates that insurance premiums are paid by:

  • Employers who pay salaries and other remuneration for work to their employees (they include organizations and entrepreneurs), and individuals who are not registered as entrepreneurs. The exception is those for whom in Ch. 8 of Law No. 212-FZ provides for reduced or additional contribution rates.
  • Other persons, if provided by federal laws governing social security matters.

Lawyers and notaries and other private practitioners specified in Russian legislation also pay their own contributions.

When referring a person to several types of payers of insurance premiums at the same time, he will have to pay premiums for each of the grounds.

What makes up 30.2% of insurance premiums

30.2%, based on Art. 58.2 of Law No. 212-FZ, include:

  • 22% to the Pension Fund of the Russian Federation. This rate is applicable only to the amount of remuneration of an employee, which on an accrual basis from the beginning of the year does not go beyond a certain limit. For 2016, this limit was approved by Decree of the Government of the Russian Federation of November 26, 2015 No. 1265 and is equal to 796,000 rubles. For amounts above the specified limit, the rate of contributions to the Pension Fund will be reduced to 10%.
  • 5.1% to the Federal Compulsory Medical Insurance Fund. Since the beginning of 2015, there is no limit for these contributions. Thus, they are accrued on the entire amount of remuneration due to the employee.
  • 2.9% in case of temporary disability and in connection with motherhood to the Social Insurance Fund of the Russian Federation. The rate is applicable only to the amount of employee remuneration, which since the beginning of the year on an accrual basis has not exceeded the established limit. For 2016, this limit is also determined by Decree No. 1265 and is equal to 718,000 rubles. According to paragraph 4 of Art. 8 of Law No. 212-FZ, contributions in case of temporary disability and in connection with motherhood, if the limit of 718,000 rubles is exceeded, are not subject to accrual.
  • 0.2% for protection in the event of accidents at work and occupational diseases to the Social Insurance Fund of the Russian Federation. This rate is fixed in Art. 1 of the Federal Law of December 22, 2005 No. 179-FZ "On insurance rates for compulsory social insurance against industrial accidents and occupational diseases for 2006" and is the minimum. The actual size may be larger. It depends on the direction of the employer's activity and is annually confirmed by the local division of the Social Insurance Fund of the Russian Federation on the basis of:
    • the original application of the employer, which indicates the main type of its activity;
    • the original certificate-confirmation, in which the employer supplements information about the main type of his activity;
    • an explanatory note drawn up for the balance sheet for the past year and submitted as a copy; this note is not provided only by payers classified as small businesses.

All forms, except for the explanatory note, are given in the order of the Ministry of Health and Social Development of the Russian Federation dated January 31, 2006 No. 55 and are usually issued at the local branch of the FSS of the Russian Federation.

For a possible reduction in insurance premiums for certain categories of taxpayers, see the material

What are insurance premiums in the amount of 30.2% charged for?

For employers-entrepreneurs and organizations to taxable remuneration, in accordance with paragraph 1 of Art. 7 of Law No. 212-FZ, include payments accrued to individuals:

  • under civil law contracts, which reflect the obligation to perform work or provide services;
  • under contracts regulating labor duties;
  • under contracts for the author's order;
  • under agreements that alienate exclusive rights to literary works and works of art and science;
  • under contracts for licensed publication;
  • under license agreements, on the basis of which the rights to use literary works and works of art and science are granted.

For employers - individuals, in accordance with paragraph 2 of Art. 7 of Law No. 212-FZ, taxable remuneration includes amounts paid to another individual:

  • contracts regulating labor obligations;
  • under civil law contracts obliging to perform work or provide services.

But there are rewards that are immediately excluded from the list of taxable insurance premiums:

  • When transferring property rights or other real rights to property (or property rights), formalized by a civil law contract.
  • If the contract provides for the transfer of property (or property rights) for use. This type of contractual relationship does not include a contract for an author's order, a contract on the basis of which the exclusive right to literary works and works of art and science is alienated, a contract for a licensed publication, a license contract granting rights to the use of scientific, literary works and works of art.

A complete list of payments that are not subject to taxation of contributions is given in Art. 9 of Law No. 212-FZ.

It is also worth remembering that insurance premiums for all payments made under the terms of civil law contractual relations to entrepreneurs, lawyers, notaries and other private practitioners are not charged: they pay premiums for themselves.

Insurance premiums- this is a non-tax fee that all organizations, as well as individual entrepreneurs in the Russian Federation, are required to pay.

Types of insurance premiums

Insurance premiums include:

    insurance premiums for compulsory pension insurance (OPS) paid to the Pension Fund of the Russian Federation;

    insurance premiums for compulsory social insurance for temporary disability and in connection with motherhood, paid to the Social Insurance Fund of the Russian Federation;

    insurance premiums for compulsory medical insurance (OMI) paid to the Federal Compulsory Medical Insurance Fund of the Russian Federation;

    insurance premiums for injuries (insurance premiums for compulsory social insurance against accidents at work and occupational diseases).

Legal basis

Issues of insurance premiums are regulated by a number of federal laws.

Chief among them is the Federal Law of July 24, 2009 N 212-FZ, which introduced a system of insurance premiums in the Russian Federation.

Law 212-FZ establishes:

    circle of contributors;

    taxable object and base;

    rates of insurance premiums;

    the procedure for paying insurance premiums and control over their payment;

    liability for violation of legislation on insurance premiums;

    the procedure for appealing against acts of regulatory bodies and actions (inaction) of their officials.

Payers of insurance premiums

Payers of insurance premiums (insurers) are those persons who are required by law to pay contributions to compulsory social insurance.

Payers of insurance premiums include:

1. Persons making payments and other remuneration to individuals (under employment or certain civil law contracts):

    organizations;

    individual entrepreneurs;

    heads of peasant farms;

    individuals who are not recognized as individual entrepreneurs, but who use the hired labor of other individuals to solve their domestic problems (for example, when a nanny for a child or a housekeeper is hired).

2. Individual entrepreneurs, lawyers, notaries, private detectives and other persons who carry out private practice pay insurance premiums for themselves and do not make payments to other individuals.

If the payer of insurance premiums belongs simultaneously to several specified categories (for example, a notary with employees), then he calculates and pays insurance premiums for each reason.

The object of taxation of insurance premiums

For organizations and individual entrepreneurs, the objects of taxation are payments and other remuneration accrued:

In favor of individuals working under civil law contracts and employment contracts, the subject of which is the performance of work, the provision of services, with the exception of remuneration accrued in favor of individual entrepreneurs, lawyers, notaries and other persons who carry out private practice;

on the alienation of the exclusive right to works of science, literature, art;

publishing license agreement;

a license agreement on granting the right to use a work of science, literature, art;

In favor of individuals subject to compulsory social insurance in accordance with applicable law.

The basis for calculating insurance premiums

The base for calculating insurance premiums for payers of insurance premiums is equal to the amount of payments and other remunerations accrued by payers of insurance premiums in favor of individuals, with the exception of amounts not subject to insurance premiums, for the billing period.

At the same time, the base for calculating insurance premiums is calculated separately for each individual from the beginning of the billing period at the end of each calendar month on an accrual basis.

The calculation of the base takes into account remuneration paid both in cash and in kind.

The base for payments in kind is the cost of goods (works, services) received by an individual.

Settlement and reporting periods

For payers of insurance premiums, periods have been established for summarizing the payment of contributions - settlement and reporting periods.

The settlement period for insurance premiums is a calendar year.

According to its results, the formation of the base for insurance premiums for the year is being completed, the amount of contributions payable to the budgets of the funds is determined.

Reporting periods are the first quarter, six months, nine months, calendar year.

Based on the results of the reporting periods, insurers making payments to individuals must submit to off-budget funds settlements on accrued and paid insurance premiums.

Date of payment and other remuneration

For organizations and individual entrepreneurs, the date of payment and remuneration is:

The day when payments and other remunerations are accrued in favor of the employee (an individual in whose favor payments and other remunerations are made).

For individuals not recognized as individual entrepreneurs:

The day of making payments and other remuneration in favor of an individual.


Still have questions about accounting and taxes? Ask them on the accounting forum.

Insurance premiums: details for an accountant

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  • Insurance premiums in 2017. Clarifications of the Ministry of Finance of Russia

    Individuals, payment of insurance premiums, submission of calculations for insurance premiums were carried out centrally by the organization itself ... a special assessment of working conditions, insurance premiums are calculated by the payer of insurance premiums from all amounts of insurance premiums accrued in ... payers of insurance premiums, correctly calculated and reflected in the calculations for insurance premiums, which ... to the base for calculating insurance premiums in terms of insurance premiums for compulsory social insurance ...

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  • We pay insurance premiums from payments to foreign employees

    Also highly qualified professionals. Calculation of insurance premiums for payments temporarily staying in ... (not highly qualified specialists), subject to insurance premiums: for compulsory pension insurance; ... with a residence permit. Insurance premiums (for mandatory pension, medical ... the status of an employee has changed. Calculation of insurance premiums for payments to highly qualified foreign ... No. 125-FZ). The payment of insurance premiums from payments to foreign employees is made ...

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    And occupational diseases (hereinafter referred to as insurance premiums from injuries) to be transferred in ... documents to the FSS Since the administrator of insurance premiums for compulsory social insurance ... in relation to policyholders who have the amount of insurance contributions accrued for the previous year ... in relation to policyholders who have the amount of insurance premiums accrued for the previous year ... responsibility for the intended use of the amounts of insurance premiums for the financial support of preventive ...

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    Articles of additional insurance premium rates apply the following additional insurance premium rates for mandatory pension ... -FZ additional insurance premium rates in the Pension Fund of the Russian Federation are applied to payers of insurance premiums - organizations in ... that the additional insurance premium rate, constituting the solidary part of the insurance premium, does not credited for individual ... mentioned types of work; an additional rate of insurance premiums paid by organizations in order to ensure ...

  • Application of reduced rates of insurance premiums by "simplistic" travel agents

    Attention: The right to reduced rates of insurance premiums for payers of insurance premiums using the simplified taxation system, the main type ... that are not subject to insurance premiums, and the use of reduced rates of insurance premiums. It is established to ... understand the caution of payers of insurance premiums can be: the use of reduced rates of insurance premiums is one of ... /67604. Overpayment of insurance premiums: refund or offset? In case of overpayment of insurance premiums that occurred ...

  • The activity of the IP was carried out for an incomplete billing period. How to calculate insurance premiums?

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This article will discuss such a concept as "payments for insurance" for compulsory medical insurance and the stages of their payment, what changes have occurred this year.

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A person is constantly faced with medical care, which takes him a lot of finances. The best option to compensate for the costs is to insure.

All individuals in Russia have the right to free healthcare. An insurance policy will help with this. How to apply for it, what is needed for this, whether it is necessary to pay contributions and what is their size - more on that later.

Basic Information

Faced with the concept of "insurance for medical care", many do not know what it is, why it is necessary to issue a policy. It is necessary to understand this term.

What it is

Insurance means the creation of a fund from which funds are allocated for medical treatment.

In this case, the insurer must pay contributions. Since the concept has a probabilistic nature, not everyone will need an insured event.

There is a possibility of redistribution of risks among the insured - a contribution can be made by one person (the insured), and another person (the insured) can use the funds.

There are also disadvantages of insurance:

The amount of the deposit depends on the profit of the insurer, and the guarantees for the provision of medical care are the same for everyone.

The MHI policy guarantees that a person in trouble will be able to use free medical care in any region of the Russian Federation.

The insured may have only one policy, which is in his hands. The insurance organization is obliged to familiarize the insured persons with the rules and obligations.

Who needs it

Medical insurance - protection of the individual and her health. Being in another country, treatment without a policy will be expensive, and they may even refuse medical care.

Depending on the age of the person, the type and complexity of the disease, the price of the policy will be different. CHI insurance policy is required for the following categories:

Whether a person works or not - insurance does not depend on this, this service is mandatory.

To obtain a policy, you must visit an organization that deals with insurance (CMO) and provide it with documents (persons under the age of 18 are not eligible, as they are considered incompetent).

For minors, insurance occurs in those HMOs in which parents are served or by law.

If the application is not provided by the person himself, but through a representative, then it is needed. Package of documents:

Legal regulation

The population of Russia has the right to the protection and protection of their health. This includes the provision of medical and social assistance, favorable working conditions, and health improvement.

Health care is carried out regardless of gender, race, nationality or language. Together with legal citizens of Russia, foreigners (who live on its territory) and refugees also have this right.

In case of illness, loss of legal capacity, a person is obliged to provide medical care of any type.

For example, preventive measures, diagnostic) and social measures, that is, care for the sick, payment of disability benefits.

Also, the population of the Russian Federation has the right to free medical care in health care systems - state type or municipal.

Compulsory medical insurance for the working population is an innovation. It guarantees equal rights for all segments of the population in the provision of medical care.

The basic program includes:

  • help with acute chronic diseases;
  • life-threatening situations;
  • ambulatory treatment;
  • home diagnostics;
  • preventive measures: vaccinations, examinations;
  • hospital treatment;
  • dental assistance.

Frequently asked Questions

People making contributions for the payment of compulsory insurance for medicine have a lot of questions. Let's consider the most frequent ones.

Exemption from payment

This benefit is used by organizations of the disabled ().

Also, no payment is charged to the Compulsory Medical Insurance Fund (during the election campaign) for:

  • funds of candidates for local authorities;
  • income received from the election campaign by members of the commission.

Such a decision can only be made by the territorial CHI fund ().

To consider the issue, you need to provide an application for exemption from paying fees and photocopies of documents - a certificate of registration of the organization.

Nuances for IP

Self-employed individuals pay their own health insurance premiums. The calculation takes place at a standard rate, taking into account the minimum wage.

To calculate the contribution, it is necessary to multiply the minimum wage by the tariff and the number of months for which the contribution is paid as an individual entrepreneur. In 2019, the minimum wage is 5965 rubles, that is, the contribution is 3650.58 rubles.

Starting from this year, the amount is not rounded, but paid in kopecks. An individual entrepreneur has the right to make a contribution in installments or all at once for a year. There is no need to report to any organization for this.

An entrepreneur has a choice - in addition to the general taxation system, special ones can be used (subject to the conditions of this regime).

Choices:

A contribution of 1% (additional) is added to the budget of the FFOMS to the established amount if the entrepreneur's income is more than 300,000 rubles per year.

For example - the profit amounted to 400,000 rubles, which means that the DP is calculated as follows - (400,000 - 300,000) * 0.01. this amount should be paid for health insurance.

  1. Taxes may be less than the amount of the contribution that was paid for a certain period.
  2. The due date of the fee may reduce the amount of the fee. That is, if you pay immediately by quarters, you can count on a smaller amount.
  3. The additional contribution also affects the reduction in the amount of tax.
  4. If the simplified tax system and UTII are applied at the same time, there are no employees, then the tax is also reduced.
  5. If the amount of the premium for insurance is greater than the amount of tax, then the excess finance is not transferred to another period.
  6. The right to tax reduction disappears when the entrepreneur recruits employees and pays them wages. If the individual entrepreneur stops paying employees, then the tax can only be reduced from the next period.

Reflection by postings

Medical insurance must be accompanied by postings:

Summing up, we can say that the purpose of health insurance is to guarantee that citizens receive first aid in the event of a problem situation.

Citizens of the Russian Federation have equal rights and opportunities. You can contact the insurance organization yourself or through an intermediary (in this case, you will need a power of attorney).

Every resident of the Russian Federation must have an insurance policy, regardless of citizenship.It is issued free of charge; to obtain it, you need a document that certifies the person.

The main legal act that regulates the procedure for calculating and paying new insurance premiums is Law N 212-FZ, which entered into force on January 1, 2010 (Article 62) (except for some articles). This Law establishes the circle of payers, taxable object and base, rates of insurance premiums, etc.; the procedure for paying insurance premiums and control over their payment; responsibility for violation of the legislation on insurance premiums, as well as the procedure for appealing against acts of regulatory bodies and actions (inaction) of their officials.

Insurance premiums are not tax payments, therefore, the norms of the Tax Code of the Russian Federation do not apply to their calculation and payment. However, there are some exceptions. For example, the criteria for agricultural producers, the norms for paying insurance premiums in cases of suspension of operations on a taxpayer's bank account.

In addition to Law N 212-FZ, there are other federal laws in the field of compulsory social insurance that must be applied in the aggregate:

1) Federal Law No. 165-FZ of July 16, 1999 "On the Fundamentals of Compulsory Social Insurance";

2) federal laws on certain types of compulsory social insurance:

Federal Law No. 167-FZ of December 15, 2001 "On Compulsory Pension Insurance in the Russian Federation";

Federal Law No. 255-FZ of 29.12.2006 "On compulsory social insurance in case of temporary disability and in connection with motherhood";

Federal Law No. 326-FZ of November 29, 2010 "On Compulsory Medical Insurance in the Russian Federation";

3) Labor Code of the Russian Federation.

4) federal laws that establish the obligations of policyholders related to additional guarantees of the rights of insured persons to receive a labor pension. These include:

Federal Law No. 27-FZ of April 1, 1996 "On Individual (Personalized) Accounting in the Compulsory Pension Insurance System";

Federal Law No. 56-FZ of April 30, 2008 "On Additional Insurance Contributions to the Funded Part of the Labor Pension and State Support for the Formation of Pension Savings".

5) by-laws of the Government of the Russian Federation, the Ministry of Health and Social Development of Russia, the Ministry of Finance of Russia, state non-budgetary funds, published within their competence.

Insurance contributions are divided by types of compulsory social insurance and by state off-budget funds to which they are credited (part 1 of article 1 of Law N 212-FZ). These include:

1. Insurance premiums for compulsory pension insurance (hereinafter - insurance premiums for compulsory pension insurance, pension contributions) - are transferred to the Pension Fund of the Russian Federation.

2. Insurance premiums for compulsory social insurance for temporary disability and in connection with motherhood (hereinafter - contributions for disability and maternity, insurance premiums for VNiM). They must be paid to the Social Insurance Fund of the Russian Federation.

3. Insurance premiums for compulsory health insurance (hereinafter - insurance premiums for CHI).

These contributions are credited to the federal and territorial compulsory medical insurance funds - FFOMS and TFOMS.

Along with the above, insurance premiums for compulsory social insurance against industrial accidents and occupational diseases are also saved and paid to the FSS of the Russian Federation.

All listed social insurance contributions are mandatory payments. In case of failure to fulfill this obligation, the regulatory authorities may forcibly recover the arrears on contributions and hold them accountable.

Payers of insurance premiums include:

A) Persons who pay remuneration to individuals under labor and certain types of civil law contracts.

This group includes:

1. Organizations, including foreign companies, as well as their branches and representative offices, which are established on the territory of the Russian Federation (clause 1, article 2 of Law N 212-FZ). Separate divisions of organizations pay insurance premiums on their own and report on them, but only if they have a separate balance sheet; have a checking account; themselves accrue payments and other remuneration in favor of individuals; located on the territory of the Russian Federation.

2. Individual entrepreneurs, including heads of peasant (farm) households and private detectives.

3. Individuals who are not entrepreneurs, using the labor of other individuals to solve their everyday problems.

B) Individual entrepreneurs, lawyers, notaries who pay insurance premiums for themselves (hereinafter - Self-employed persons).

Individual entrepreneurs - foreign citizens and stateless persons are also recognized as insurers. The listed persons are required to pay only insurance premiums for OPS and OMS to the budgets of the PFR, FFOMS and TFOMS.

If the subject simultaneously belongs to the group of payers A and group B, then insurance premiums must be paid immediately for two reasons.

Organizations and entrepreneurs that apply special tax regimes (ESKhN, STS, UTII) are also payers of insurance premiums. However, some of them have certain preferential provisions.

The main part of the insured persons are those working under labor and civil law contracts. At the same time, both Russian citizens and foreigners and stateless persons can be insured if they permanently or temporarily reside in Russia.

Those foreign citizens and stateless persons who:

Work abroad under an employment or civil law contract with a Russian organization;

Temporarily stay on the territory of the Russian Federation.

1. All three types of compulsory social insurance - pension, temporary disability and medical - apply to:

Individuals working under an employment contract;

Priests.

2. The following persons are insured under compulsory pension and medical insurance only:

Individuals with whom civil law contracts have been concluded for the performance of work (rendering of services), as well as copyright and license agreements;

Individuals - members of peasant (farm) households;

Individuals - members of tribal, family communities of small peoples of the North, Siberia and the Far East.

3. Only two types of compulsory social insurance - temporary disability and medical - are insured:

State civil and municipal employees;

Persons who hold government positions in the Russian Federation and its constituent entities, as well as municipal positions.

For organizations and individual entrepreneurs, insurance premiums are subject to remuneration to individuals:

a) under employment contracts;

b) other payments made within the framework of labor relations (for example, annual bonuses based on the results of work for the year, provided for by the collective agreement);

c) under civil law contracts for the performance of work, the provision of services. Moreover, if such agreements are concluded with an entrepreneur, a lawyer or a notary, then insurance premiums for payments under these agreements are not charged;

On the alienation of the exclusive right to works of science, literature, art (Article 1285 of the Civil Code of the Russian Federation);

Publishing license agreement (Article 1287 of the Civil Code of the Russian Federation);

License agreement on granting the right to use a work of science, literature, art (Article 1286 of the Civil Code of the Russian Federation).

a) under employment contracts;

b) under civil law contracts for the performance of work, the provision of services. Moreover, if such agreements are concluded by an individual with an entrepreneur, a lawyer or a notary, insurance premiums for payments on them are not charged, since these persons pay contributions on their own.

The object of taxation of insurance premiums are both monetary payments and non-monetary rewards.

Since 2011, insurance premiums must also be charged on guaranteed payments that the employer makes in favor of the employee by virtue of the law (regardless of whether they are indicated in the employment contract or not). These payments include:

Average earnings paid by employers to donor workers for blood donation days and rest days in connection with this;

Average earnings paid by employers during the time the employee was called up for military training;

Average earnings paid to working pregnant women for the days they pass the mandatory dispensary examination;

Payment of additional days off that are provided by employers to one of the working parents to care for children with disabilities;

The average salary that employers pay to employees summoned to the person conducting the inquiry, the investigator, the prosecutor's office or the court as witnesses, victims, their legal representatives, witnesses, for all the time they spent in connection with such a call.

These payments are accrued within the framework of labor relations. The only exceptions are those amounts of payments that are separately specified in Law N 212-FZ as tax-free. Most of them are listed in Art. 9 of Law N 212-FZ.

Employment benefits are subject to insurance premiums, whether or not you deduct them for income tax purposes. Those remuneration that is made at the expense of the net profit of the organization or special purpose funds are also taxed.

The following are not subject to insurance premiums:

1) payments to an individual made outside the framework of labor relations or civil law contracts for the performance of work (rendering of services), as well as copyright and license agreements.

Such payments include, for example:

Remuneration paid by the bar education to lawyers for performing the functions of the Chairman of the Presidium of the Bar Association or his deputy;

Financial assistance to family members of the deceased employee;

Payments to members of the board of directors by decision of the general meeting of the company's participants (shareholders);

Cooperative payments to shareholders based on the decision of the general meeting of the consumer society;

2) payments made under civil law contracts, the subject of which is the transfer of ownership or real rights to property (property rights), as well as under contracts for the transfer of property for use (part 3 of article 7 of Law N 212-FZ). For example, these are payments under contracts of sale, lease, loan, loan, etc.

3) payments accrued to a foreign citizen or stateless person on the basis of (part 4 of article 7 of Law N 212-FZ):

An employment contract, according to which the person's place of work is a separate subdivision of a Russian organization outside the Russian Federation;

Civil law contract for the performance of work or the provision of services, the execution of which takes place outside the territory of the Russian Federation.

4) payments to reimburse the expenses of a volunteer, made as part of the execution of a civil law contract concluded in accordance with Art. 7.1 of the Federal Law of 11.08.1995 N 135-FZ "On charitable activities and charitable organizations". The exception is the cost of food in an amount exceeding the daily allowance provided for in paragraph 3 of Art. 217 of the Tax Code of the Russian Federation: they are included in the object of taxation of insurance premiums.

5) payments made in connection with the preparations for the XXII Olympic Winter Games and XI Paralympic Winter Games 2014 in Sochi and including (part 6 of article 7 of Law N 212-FZ):

a) payment of the following expenses of volunteers, which is provided to them in connection with the execution of civil law contracts concluded in accordance with Federal Law No. 310-FZ of December 1, 2007:

Cost of travel, accommodation, food, training;

The cost of communication services, transport support;

The cost of souvenirs containing the symbols of the XXII Olympic Winter Games and XI Paralympic Winter Games 2014 in Sochi;

b) the amount of insurance premiums (insurance premiums) under insurance contracts concluded in favor of these persons, including insurance premiums (insurance premiums) for types of insurance established by an agreement concluded by the International Olympic Committee with the Olympic Committee of Russia and the city of Sochi for holding XXII Olympic Winter Games and XI Paralympic Winter Games 2014 in Sochi.

6) payments that are made in connection with the preparation and holding of the XXVII World Summer Universiade 2013 in Kazan and include:

a) payment of the following expenses of volunteers, which is provided to them in connection with the execution of civil law contracts concluded with the autonomous non-profit organization "Executive Directorate of the XXVII World Summer Universiade 2013 in Kazan":

Expenses for registration and issuance of visas, invitations and other similar documents;

The cost of travel, accommodation, meals, education, communication services, transport support;

The cost of linguistic support;

Souvenir products containing the symbols of the XXVII World Summer Universiade 2013 in Kazan;

b) the amount of insurance premiums (insurance contributions) under insurance contracts concluded in favor of these persons. These include, among other things, insurance premiums (insurance contributions) for the types of insurance established by the agreement on core competencies, which was concluded by the International University Sports Federation with the Russian Student Sports Union, the Government of the Republic of Tatarstan and the Mayor's Office of Kazan for the XXVII World Summer Universiade 2013 in Kazan.

Remuneration to individuals who are exempt from taxation of insurance premiums.

These include, in particular:

1) state benefits, including benefits for temporary disability, for pregnancy and childbirth, for child care;

2) travel expenses, including per diems;

3) expenses of members of the board of directors or members of another similar body of the company in connection with their arrival to participate in its meeting;

4) compensation related to the performance of labor duties by the employee.

This exemption does not apply, and, therefore, insurance premiums are charged:

For cash payments for work with difficult, harmful and (or) dangerous working conditions (except for reimbursement of the cost of milk and other equivalent food products);

For amounts in foreign currency instead of daily allowances paid by Russian shipping companies to crew members of foreign voyages;

For payments in foreign currency that companies make to the personnel of the crews of Russian aircraft that make international flights.

5) compensation for the expenses of an individual incurred by him in connection with the performance of work, the provision of services under civil law contracts;

6) reimbursement of the employee's expenses for the payment of interest on a loan for the purchase or construction of housing;

7) compensation related to the reimbursement of expenses for professional training, retraining and advanced training of employees, if such compensation is provided for by law;

8) one-time material assistance to employees at the birth of a child is not subject to insurance premiums if paid during the first year of his life and does not exceed 50,000 rubles. for one child;

9) regardless of the sources of funding for the amount of material assistance to employees within 4000 rubles. per person per calendar year;

10) remuneration under labor and civil law contracts in favor of foreigners and stateless persons who temporarily reside in the territory of the Russian Federation.

11) other payments specified in art. 9 of Law N 212-FZ.

Most of the payments that appear in Art. 9 of Law N 212-FZ, are not subject to insurance premiums for all types of compulsory social insurance. At the same time, there are those for which it is not necessary to charge only insurance premiums of any kind.

Insurance premiums for mandatory pension insurance are not charged for the following types of payments (clause 1, part 3, article 9 of Law N 212-FZ):

1) for financial support and other payments in favor of: prosecutors; investigators; judges of federal courts; world judges.

2) for rewards for activities in the student group, if they are paid:

In favor of persons studying in educational institutions of secondary and higher professional education in full-time education;

On the basis of labor or civil law contracts, the subject of which is the performance of work and (or) the provision of services.

At the same time, such payments to these persons are subject to insurance premiums for compulsory medical insurance and contributions for temporary disability and maternity on a general basis.

Insurance premiums for disability and maternity in the FSS of the Russian Federation are not subject to any remuneration that you pay to individuals under civil law contracts, including copyright and license agreements.

The basis for calculating insurance premiums must be determined for each individual separately. It is calculated for each calendar month on an accrual basis from the beginning of the year. But as soon as the amount of payments to an individual exceeds 463,000 rubles. (since January 1, 2011, in 2010 the specified limit was 415,000 rubles), it is no longer necessary to calculate insurance premiums from the excess amount. The limit value for calculating insurance premiums is subject to annual indexation, the amount of which is determined by the Government of the Russian Federation. Starting from 2011, the value of the base obtained as a result of indexation must be rounded to the nearest thousand rubles.

Scheme for calculating the base for calculating insurance premiums for each type of compulsory social insurance.

1. For the calculation of insurance premiums for OPS.

2. To calculate disability and maternity contributions.

3. To calculate insurance premiums for CHI.

With regard to payments under an author's or license agreement, the base needs to be calculated only for pension contributions and insurance premiums for compulsory medical insurance, contributions for disability and maternity are not paid. In order to calculate the base, you need to subtract the amount of his expenses from the income that you paid to an individual under the contract.

off-budget fund insurance premium

At the same time, as a general rule, expenses must be directly related to the extraction of income under the contract and documented. If an individual does not have documents confirming expenses, income must be reduced by cost standards. They are enshrined in Part 7 of Art. 8 of Law N 212-FZ. Depending on the subject of the contract, the cost standards range from 20% to 40% of the accrued remuneration.

The insurance rate is the amount of the insurance premium per unit of measurement of the base for calculating insurance premiums, that is, it is the rate for calculating insurance premiums payable.

The amount of deductions to be made is stated in Art. 12 "Insurance premium rates" of the Federal Law N 212-FZ. The rates of insurance premiums in 2011 for different categories of payers of insurance premiums are presented in Table 2.

Table 2 - Insurance premium rates for different categories of payers

Pension Fund, %

Social Insurance Fund, %

Health Insurance Fund, %

Insurance part

Insurance

Cumulative

Payers applying the general regime (part 2 of article 12 of Law N 212-FZ, clause 2.1 of article 22 of Law N 167-FZ)

Payers using the simplified taxation system (part 2 of article 12 of Law N 212-FZ, clause 2.1 of article 22 of Law N 167-FZ)

Payers transferred to the payment of UTII (part 2 of article 12 of Law N 212-FZ, clause 2.1 of article 22 of Law N 167-FZ)

Payers of insurance premiums making payments and other remuneration to individuals who are disabled persons of groups I, II or III (part 2 of article 58 of Law N 212-FZ, clause 5 of article 33 of Law N 167-FZ)

Payers applying the special regime in the form of the Unified Agricultural Tax (part 2 of article 58 of Law N 212-FZ, clause 5 of article 33 of Law N 167-FZ)

Agricultural producers (part 2 of article 58 of the Law N 212-FZ, paragraph 5 of article 33 of the Law N 167-FZ)

Business companies established after August 13, 2009 by budgetary scientific institutions in accordance with Law N 125-FZ (part 3 of article 58 of Law N 212-FZ, clause 7 of article 33 of Law N 167-FZ)

Organizations and individual entrepreneurs with the status of a resident of a technology and innovation zone (part 3 of article 58 of Law N 212-FZ, clause 7 of article 33 of Law N 167-FZ)

Organizations operating in the field of information technology (part 3 of article 58 of Law N 212-FZ, clause 7 of article 33 of Law N 167-FZ)

Russian organizations and individual entrepreneurs engaged in the production and publication of the media (clauses "a", "e", clause 14, article 1 of the Law of 08.12.2010 N 339-FZ)

The distribution of general rates of insurance premiums in 2012 for the respective budgets is shown in Table 3.

Table 3 - Distribution of general rates of insurance premiums in 2012

For certain categories of payers of insurance premiums 2011-2019. are a transitional period during which reduced rates of insurance premiums are applied (Article 58 of Federal Law N 212-FZ).

In 2012, for policyholders using the simplified tax system, whose main activity is included in the list established by Law N 212-FZ, insurance premiums are calculated based on the following tariffs (table 4).

Table 4 - Tariffs of insurance premiums for the payer under Art. 58 212-FZ in 2012

Insurance rates for individual entrepreneurs, lawyers and notaries in 2011 are shown in Table 5.

Table 5 - Insurance rates for individual entrepreneurs, lawyers and notaries in 2011

In 2012 - 2014 The following insurers will be eligible for the benefit:

Agricultural producers (subject to the criteria specified in Article 346.2 of the Tax Code of the Russian Federation);

Organizations of folk art crafts;

Family (tribal) communities of the indigenous peoples of the North, engaged in traditional economic sectors;

Organizations and individual entrepreneurs who apply ESHN;

Organizations, individual entrepreneurs, individuals that pay remuneration to disabled people of groups I, II or III (in relation to such payments);

Public organizations of the disabled;

Organizations whose authorized capital consists entirely of contributions from public organizations of the disabled, if the requirements for the number of disabled people and the share of their wages in the wage fund are met;

Institutions created to achieve socially significant goals, as well as to provide legal and other assistance to disabled people, disabled children and their parents, if the sole owner of the property of the institution is a public organization of disabled people;

Organizations and individual entrepreneurs carrying out activities in the field of mass media.

The distribution of tariffs for each budget to which insurance premiums are paid in the period from 2012 to 2014 is shown in Table 6 (excluding tariffs for insurers engaged in the production and distribution of the media).

Table 6 - Tariffs of insurance premiums for the privileged category of payers in 2012-2014

Organizations and individual entrepreneurs operating in the field of mass media in 2012-2014 calculate insurance premiums at the following rates (part 3.1 of article 58 of Law N 212-FZ) (table 7):

Table 7 - Insurance premiums for media payers in 2012-2014

RF Pension Fund

RF Social Insurance Fund

Compulsory health insurance funds

for the insurance part of the pension

for the funded part of the pension

for the insurance part of the pension

for the funded part of the pension

For persons born in 1966 and older

For persons born in 1967 and younger

For persons born in 1966 and older

For persons born in 1967 and younger

For persons born in 1966 and older

For persons born in 1967 and younger

Law N 272-FZ identifies separate groups of taxpayers paying contributions at reduced rates:

Organizations and individual entrepreneurs having the status of a resident of a technology-innovative special economic zone, making payments to individuals in the territory of this zone;

Business companies established by budgetary scientific institutions and budgetary educational institutions of higher education after 13.08.2009;

Organizations whose activities are carried out in the field of information technology.

For these organizations - categories of payers, the transition period has been extended until 2019, and the amount of tariffs at which insurance premiums will be calculated is presented in Table 8.

Table 8 - Tariffs of insurance premiums for beneficiaries until 2019

Economic societies of scientific institutions and universities, established on August 13, 2009, can apply reduced rates of insurance premiums to off-budget funds from 2011 to 2019. Such business companies include those established:

Budgetary scientific institutions and state academies of sciences;

Higher educational institutions, which are budgetary educational institutions of higher professional education, and state academies of sciences.

Thus, Law N 272-FZ streamlined the system for paying insurance premiums to off-budget funds in the conditions of instability of the economic system in modern conditions.

During the billing period, the basis for calculating insurance premiums is formed, it consists of four reporting periods. Based on the results of each reporting period, intermediate results on the payment of insurance premiums are summed up, and reports are prepared that are submitted to the control bodies - the Pension Fund of the Russian Federation and the Social Insurance Fund of the Russian Federation.

The settlement period for insurance premiums for compulsory social insurance is a calendar year. Based on its results, the formation of a base for insurance premiums for the year is being completed, and the amount of contributions payable to the budgets of the Pension Fund of the Russian Federation, the FSS of the Russian Federation, FFOMS and TFOMS is finally determined.

Reporting periods for insurance premiums are the first quarter, half a year, 9 months of a calendar year and a calendar year. Based on the results of the reporting periods, policyholders that make payments to individuals are required to submit to the control authorities calculations on accrued and paid insurance premiums. This is how Part 9 of Art. 15 of Law N 212-FZ.

Self-employed persons can pay insurance premiums both monthly and in a single amount for the year. There are no deadlines for the monthly payment of contributions, however, in general, the entire payment must be transferred no later than December 31 of the current year. For this category of payers of contributions, an obligation is established to submit a calculation for accrued and paid contributions only once - after the end of the calendar year, before March 1 (Article 16 of Law N 212-FZ). Reporting periods are not required.

Policyholders calculate monthly payments on insurance premiums during the entire billing period (calendar year) based on accrued remuneration to individuals for each employee. The monthly payment is calculated in the context of each budget into which insurance premiums are transferred.

The calculation of the monthly mandatory payment is calculated as follows:

1) determine the base for contributions;

3) reduce by documented and correctly executed expenses incurred for the payment of insurance coverage to employees:

a. - allowance for temporary disability, starting from the fourth day of disability;

b. - allowance for pregnancy and childbirth;

c. - a one-time allowance for women registered with medical institutions in the early stages of pregnancy;

d. - one-time allowance for the birth of a child;

e. - monthly allowance for child care;

f. - social allowance for burial.

It is necessary to reduce monthly payments for insurance premiums to the budget of the FSS of the Russian Federation for paid benefits in the month in which benefits are accrued, regardless of the date of payment to individuals.

Payments are transferred, while the balance is up to 50 kopecks. is discarded, and the remainder is 50 kopecks. and more rounded to the nearest ruble.

The amount of benefits paid for any month of the reporting period may turn out to be more than the contributions accrued to the FSS of the Russian Federation for the same month. In this case, the insured has the right to apply to the territorial body of the FSS of the Russian Federation for reimbursement of expenses incurred in the manner prescribed by Art. 4.6 of Law N 255-FZ. Instead, it is also legitimate to set off the excess amount against future payments to the FSS of the Russian Federation. Since 2011

Monthly mandatory payments must be paid no later than the 15th day of the month following the month for which they are accrued (part 5 of article 15 of Law N 212-FZ). If the last payment date falls on a non-business day, the payment deadline will be the next business day.

Calculations on insurance premiums by payers of insurance premiums making payments to individuals are submitted quarterly to the control bodies:

Until the 1st day of the second calendar month following the reporting period - in the FIU;

Until the 15th day of the calendar month following the reporting period - in the FSS.

Payers of insurance premiums who do not make payments in favor of individuals are required to submit a calculation of insurance premiums to the FIU:

In case of termination of the activities of an individual entrepreneur - until the day the relevant application is submitted to the registering authority.

Calculations for insurance premiums to the Pension Fund of the Russian Federation are submitted according to the forms RSV-1 Pension Fund, RSV-2 Pension Fund approved by Orders of the Ministry of Health and Social Development of Russia dated November 12, 2009 N 894n "On approval of the form of calculation for accrued and paid insurance premiums for compulsory pension insurance to the Pension Fund of the Russian Federation, insurance premiums for compulsory medical insurance to the Federal Compulsory Medical Insurance Fund and territorial compulsory medical insurance funds by payers of insurance premiums making payments and other remuneration to individuals "and N 895n" On approval of the form of calculation for accrued and paid insurance premiums for compulsory pension insurance in the Pension Fund of the Russian Federation, insurance premiums for compulsory medical insurance to the Federal Compulsory Medical Insurance Fund and territorial compulsory medical insurance funds by payers of insurance premiums that do not make payments and other remuneration denial to individuals".

The control bodies exercising control over the payment of insurance premiums are the PFR and the FSS.

The grounds for prosecution and the corresponding sanctions are given in table 8.

Table 8 - Grounds for bringing to justice violators of the legislation on insurance premiums

Basis for liability

Responsibility

The calculation is submitted with a delay of no more than 180 calendar days

Penalty in the amount of 5% of the amount of insurance premiums that are payable (surcharge) on the basis of this Calculation, for each full or incomplete month from the date set for its submission. In this case, the fine cannot be less than 100 rubles. and more than 30% of the amount of insurance premiums (part 1 of article 46 of Law N 212-FZ)

The calculation was submitted with a delay of more than 180 calendar days

Penalty in the amount of 30% of the amount of insurance premiums that are payable (surcharge) on the basis of this Calculation, + 10% of the specified amount of premiums for each full or partial month starting from the 181st calendar day. In this case, the fine cannot be less than 1000 rubles. (part 2 of article 46 of Law N 212-FZ)

For failure to submit the Calculation of insurance premiums within the prescribed period, officials of the organization are held administratively liable in accordance with Part 2 of Art. 15.33 of the Code of Administrative Offenses of the Russian Federation in the form of a fine in the amount of 300 to 500 rubles.

An important point is that the existence of an overpayment or the fact of paying insurance premiums on the date of bringing to responsibility does not affect the application of liability to the payer of insurance premiums for violating the deadline for submitting the calculation established by law and does not entail a reduction in the amount of the imposed fine.

Violation of the obligations for the timely and complete calculation, payment of insurance premiums, keeping records of objects of taxation of insurance premiums, accrual of insurance premiums in the established manner forms a set of offenses that entail the collection of fines from payers of insurance premiums by the territorial bodies of the Pension Fund of the Russian Federation:

In the amount of 20% of the unpaid amount of insurance premiums for each type of insurance;

In the amount of 40% of the unpaid amount of insurance premiums for each type of insurance, if the above acts were committed intentionally.

Responsibility for non-payment or incomplete payment of insurance premiums as a result of understating the base for calculating insurance premiums, other incorrect calculation of insurance premiums or other illegal actions (inaction) of insurance premium payers is provided only for payers making payments to individuals, that is, for organizations and individual entrepreneurs - employers.

There is no element of this offense if in the previous period the payer had an overpayment of insurance premiums for a certain type of insurance, which is equal to or exceeds the amount of insurance premiums for this type of insurance, which was underestimated in the subsequent period and payable to the same state non-budgetary fund, and the specified overpayment was not previously set off against other debts for this type of insurance, since understating the amount of insurance premiums does not lead to debt on insurance premiums to a specific off-budget fund.

If the payer has an overpayment of insurance premiums in later periods compared to the period when the debt arose, he may be released from liability for non-payment or incomplete payment of insurance premiums as a result of understating the base for calculating insurance premiums only if them conditions:

An updated calculation was submitted before the moment when the payer of insurance premiums learned about the detection by the control body of the failure to reflect or incomplete reflection of information in the calculation, which led to an underestimation of the amount of insurance premiums, or about the appointment of an on-site inspection, subject to payment of the missing amounts of insurance premiums before submitting the updated calculation;

An updated calculation was presented after an on-site audit, as a result of which no additional accruals of insurance premiums were made.

Non-payment (incomplete payment) of correctly calculated insurance premiums does not constitute an offense, in this case only penalties will be charged.

Refusal or non-submission within the established period by the payer of insurance premiums to the territorial body of the Pension Fund of the Russian Federation of the documents provided for by law entails the liability of payers of insurance premiums - 50 rubles. for each document not submitted. The collected amount of the fine is subject to transfer to the budgets of state off-budget funds in the following order:

To the PFR budget - 83%;

To the budget of the Federal Compulsory Medical Insurance Fund - 7%;

To the budget of the territorial fund of obligatory medical insurance - 10%.

The settlement period for contributions to compulsory pension (social, medical) insurance is a calendar year. It consists of reporting periods - I quarter, half a year, nine months, a year. are determined on an accrual basis from the beginning of the year (parts 1 and 2 of article 10, part 3 of article 15 of Law N 212-FZ).

Monthly amounts are calculated during the year insurance premiums payable:

- to the Pension Fund of the Russian Federation(separately for the insurance and funded part of the labor pension);

- to the Social Insurance Fund of the Russian Federation(for compulsory social insurance for temporary disability and in connection with motherhood);

- to the Federal Compulsory Medical Insurance Fund;

- to the territorial fund of obligatory medical insurance.

Before calculating the total amount of monthly payments to each off-budget fund for the whole organization, determine the amount of insurance premiums for each employee (parts 3 and 4 of article 8, part 6 of article 15 of Law N 212-FZ). Determine the contribution rates for each employee in accordance with Art. 12 of Law N 212-FZ and art. 22 of Law N 167-FZ (regarding the payment of pension contributions).

To calculate payments for each employee, multiply the amount of benefits accrued to the employee from the beginning of the year to the end of the current month by the appropriate contribution rate. Extra-budgetary funds are advised to keep records of payments and accrued insurance premiums for each employee in individual cards. The recommended form of the card is given in Letter N AD-30-24/691 dated January 26, 2010, and FSS RF dated January 14, 2010 N 02-03-08/08-56P.

The amounts of payments for each employee (in the context of extra-budgetary funds) must be added up. The result will be the total amount of insurance premiums accrued from the beginning of the year to the end of the current month for the whole organization. At the same time, the payment for insurance premiums for the current month is calculated as follows: the payment for insurance premiums accrued from the beginning of the year to the current month inclusive, minus the payment for insurance premiums accrued from the beginning of the year to the previous month inclusive (part 3 of article 15 of Law No. 212-FZ and clause 4 of the Procedure approved by the Order of the Ministry of Health and Social Development of Russia of November 18, 2009 N 908n).

The amount of the monthly payment to the FSS of the Russian Federation reduce for the amount of expenses for compulsory social insurance incurred by the organization (part 2 of article 15 of Law N 212-FZ). These expenses include:

Hospital allowance (other than allowance related to an accident at work or an occupational disease);

Benefit for pregnancy and childbirth;

A one-time allowance for women registered in medical institutions in the early stages of pregnancy;

One-time allowance at the birth of a child;

Monthly allowance for the period of parental leave until the child reaches the age of 1.5 years;

Social allowance for burial.

The listed types of insurance coverage are financed at the expense of the FSS of the Russian Federation, taking into account the provisions of Art. 3 of the Federal Law of December 29, 2006 N 255-FZ.

If a amount of expenses for social insurance exceeded the amount of insurance premiums accrued in the FSS of the Russian Federation, the organization can:

Apply for the allocation of funds necessary for the payment of hospital benefits, benefits related to the birth of a child, and burial benefits to the territorial branch of the FSS of the Russian Federation at the place of registration (part 2 of article 4.6 of Law N 255-FZ);

Set off the excess against future payments on contributions to the FSS of the Russian Federation (Letter of the FSS of the Russian Federation dated 06/21/2010 N 02-03-13 / 08-4917). At the same time, in oral explanations, specialists of the Ministry of Health and Social Development of Russia recommend that such a decision be preliminarily coordinated with the territorial department of the FSS of the Russian Federation at the place of its registration.

The date of inclusion of payments in the calculation base for insurance premiums is the day when remuneration is accrued in favor of the employee (clause 1, article 11 of Law N 212-FZ). The date of payment of social benefits is determined in the same manner. Therefore, in each month, the contributions credited to the FSS of the Russian Federation are reduced by the amount of benefits accrued in the same month. The date of actual payment of benefits in this case does not matter.

Example . In January 2011, the organization accrued in favor of its employees:

Salary - 400,000 rubles;

Hospital allowance - 8000 rubles;

Benefit for pregnancy and childbirth - 23,500 rubles.

The accountant accrued insurance premiums for January 2011 in the amount of 136,000 rubles. (400,000 rubles x 34%), incl. contributions to the FSS of the Russian Federation - 11,600 rubles. (400,000 rubles x 2.9%). At the same time, the organization's expenses incurred in January 2011 for state social insurance amounted to 31,500 rubles. (8000 + 23,500), which is more than the contributions to the FSS of the Russian Federation accrued for the same month. The organization decided to offset its costs by reducing future payments. As a result, in January 2011, the organization did not transfer anything to the FSS of the Russian Federation. Part of the expenses not covered by insurance premiums in the amount of 19,900 rubles. (31,500 - 11,600) the accountant of the organization took into account when calculating contributions to the FSS of the Russian Federation for February 2011.

Insurance premiums must be paid at the location of the separate subdivision if it:

Has a separate balance;

Has a settlement (personal) account;

Accrues payments and other remuneration in favor of individuals.

If at least one of the conditions is not met, insurance premiums for a separate subdivision are transferred at the location of the head office of the organization.

The amounts of insurance premiums paid by the organization at the place of the separate subdivision are determined based on the amount of payments accrued to the employee by this separate subdivision. At the place of registration of the head office of the organization, insurance premiums are paid minus the premiums for a separate subdivision. If the organization has separate divisions outside of Russia, insurance premiums must be paid at the location of the head office of the organization. Thus, if an employee simultaneously works in the head and separate (allocated to a separate balance sheet) divisions, insurance premiums from his payments are calculated and paid separately:

From income received at the head office of the organization - at the location of the head office;

From income received in a separate subdivision - at the location of a separate subdivision (parts 11 - 14, article 15 of Law N 212-FZ).

In practice, the question arises of how to calculate mandatory pension (social, medical) insurance contributions from the cost of services provided to employees as part of the social package (for example, from the cost of visiting a gym, swimming pool, fitness center), if services are provided at the expense of organizations. In general, the object of taxation of contributions for mandatory pension (social, medical) insurance are employee benefits paid both in cash and in kind (part 1 of article 7 of Law N 212-FZ).

If, within the framework of the social package, the organization provides any services to employees, each of them receives remuneration in kind. Insurance premiums must be calculated from such rewards. The calculation base for calculating insurance premiums is determined individually (parts 3 and 4 of article 8 of Law N 212-FZ). Therefore, in order to correctly calculate the amount of insurance premiums, the organization must determine the cost of services provided to each individual employee. To do this, it is necessary to ensure individual accounting of all payments and remuneration, incl. received by employees impersonally, in kind (part 6 of article 15 of Law N 212-FZ).

The procedure for organizing individual accounting of payments and remunerations is not established by law. Therefore, the organization has the right to develop it independently. There may be several options. For example, the cost of services provided to each employee can be determined based on the total cost of renting a gym (pool) and the number of employees attending it. In this case, the number of employees must be documented, for example, a list of visits must be compiled, with which to familiarize them with a signature. The Ministry of Finance of Russia recommended doing the same when calculating personal income tax on the income of each employee received in the form of free meals (Letter dated 06/19/2007 N 03-11-04 / 2/167).

You can also organize a record of visits to the gym (pool) by coupons. To do this, you should appoint a responsible person who will issue coupons for a certain time to each employee under a signature in a special statement. The cost of services provided by the coupon can be determined based on the total cost of rent and the total time spent visiting the gym (pool). In the future, the statements are transferred to the accounting department, and at the end of each month the cost of the services provided is included in the total income of the employee.

After the base for calculating insurance premiums for each employee is determined, it is necessary to calculate the monthly payments for insurance premiums to each off-budget fund.

Example . LLC "Life" organizes for its employees a visit to the gym in their free time. The organization keeps a record of the actual visits to the gym by each employee. The collective agreement states that gym services are provided free of charge, and the amount of income received by each employee is determined monthly by calculation based on the total cost of renting the gym and the number of visits to it by each employee. 10 people work in OOO "Zhizn". According to the records of visits to the gym in February 2011, all employees of the organization, except for the head N.K. Goncharov, used the services of the gym eight times. N.K. Goncharov visited the gym only six times. The total cost of renting a sports hall for February was 23,400 rubles. During the month, employees received 78 visits (8 visits x 9 people + 6 visits x 1 person). The average cost of each visit is 300 rubles. (23,400 rubles: 78 visits).

In February 2011, payments to each employee since the beginning of the year did not exceed 415,000 rubles. Therefore, the accountant accrued insurance premiums for all employees at a total rate of 34%. At the same time, the total amount of insurance premiums from the cost of sports hall services provided by N.K. Goncharov, amounted to: 300 rubles. x 6 visits x 34% = RUB 612

The total amount of insurance premiums from the cost of gym services provided to each of the remaining nine employees is: 300 rubles. x 8 visits x 34% = RUB 816

The settlement period for contributions to compulsory pension (social, medical) insurance is a calendar year (part 1, article 10 of Law N 212-FZ). The employer determines the basis for calculating insurance premiums independently for each employee on an accrual basis from the beginning of the year. At the same time, insurance premiums must be accrued until cumulative payments to the employee from the beginning of the year exceed the established limit (in 2010 - 415,000 rubles). Payments exceeding this amount are not subject to insurance premiums.

The legislation does not establish a relationship between the maximum amount of payments subject to insurance premiums and the number of contracts (labor or civil law), on the basis of which, during the billing period, the same employer (customer) accrued these payments to an employee. Thus, a break in work associated with the dismissal of an employee, as well as the number of labor or civil law contracts concluded with him during the year, do not affect the procedure for calculating insurance premiums. Therefore, if before the dismissal the amount of payments accrued to the employee exceeded the limit, after the second hiring in the same year in the same organization, insurance premiums for payments to this employee do not need to be accrued.

AT 2011 when calculating contributions for compulsory pension (social, medical) insurance, it must be taken into account that organizations using the general taxation system, simplified tax system or UTII, use the following insurance premium rates:

In the Pension Fund of the Russian Federation - 26%;

To the Social Insurance Fund of the Russian Federation - 2.9%;

To the Federal Compulsory Medical Insurance Fund: from January 1, 2011 - 3.1%, from January 1, 2012 - 5.1%;

To territorial compulsory health insurance funds: from January 1, 2011 - 2.0%, from January 1, 2012 - 0.0%.

For agricultural producers meeting the criteria specified in Art. 346.2 of the Tax Code of the Russian Federation, organizations and individual entrepreneurs applying a single agricultural tax, and payers of insurance premiums making payments and other remuneration to individuals who are disabled people of groups I, II or III, in 2011, reduced rates of insurance premiums are applied (Table 1) .

Table 1

Insurance premium rates for agricultural producers, %

And for organizations and individual entrepreneurs that have the status of a resident of a technology-innovative special economic zone and make payments to individuals working on its territory, as well as organizations operating in the field of information technology, developing and implementing computer programs, databases on a material carrier or in electronic form through communication channels, regardless of the type of contract and (or) providing services (performing work) for the development, adaptation, modification of computer programs, databases (software and information products of computer technology), installation, testing and maintenance of programs for computers, databases, in 2011, reduced rates of insurance premiums are applied (Table 2).

table 2

Insurance premium rates for SEZ residents, %

Name

RF Pension Fund

RF Social Insurance Fund

Federal Compulsory Foundation
health insurance

Territorial funds of compulsory
health insurance