Contributions to off-budget funds. Contributions to state off-budget funds

Contributions are made by all working citizens through the financial authorities of the enterprises where they work, from wages. Registered individual entrepreneurs are also required to contribute funds. The size of their deductions does not depend on the presence or absence of profit. Even if during the year the entrepreneur did not conduct labor activity, he is still obliged to make cash contributions to off-budget funds. This is the current Russian legislation, in which these payments are referred to as insurance premiums.

Out of budget means inviolable

Money raised for state off-budget funds is federal property, but is not subject to the principles used for distribution budget funds. They cannot be spent for any purpose, as they provide general social programs that are based on the concepts and provisions of the Constitution of the Russian Federation. It guarantees every citizen social security in the event of illness, incapacity for work, in case the family loses a breadwinner, in situations where health protection and medical care is required, or a citizen must be protected from unemployment. Therefore, insurance premiums are especially mandatory payments. They cannot be withdrawn from off-budget funds, even if it is required to pay off the budget deficit.

Insurance premiums are paid on separate payment orders for each fund. Moreover, this year insurance premiums in Pension Fund are made using one general payment order without a breakdown into the funded and insurance parts. Monthly mandatory contributions companies and enterprises are paid in strictly certain deadlines. The payment is made and transferred before the 15th day of the month following the month in which contributions are calculated. The category of the reporting period is determined by one quarter, the first half of the year, 9 months and a year.

Overdue - pay a fine

For violations of the rules of the procedure for deductions and payments to extra-budgetary funds, various penalties are provided. If insurance premiums are paid at a later date, penalties are charged. For each day they are one three hundredth of the refinancing rate Central Bank for the specified period. Moreover, penalties can be forcibly collected by removing them from the bank accounts of the defaulter or at the expense of his property.

A more severe measure - a fine - can be applied to malicious individuals or legal entities that evade paying to extra-budgetary funds. It is imposed in case of incomplete payment of insurance premiums, or deliberate distortion of reporting. This is 20 percent of the amount of the arrears, in more serious cases the fine can reach 40 percent of the unpaid amount. The amount of the penalty depends on the number of calendar days for which the delay was made.

State social non-budgetary funds are designed to meet the needs of citizens Russian Federation in the field of pension and social security, medical care. They are a tool designed to collect and accumulate funds in the Pension Fund of the Russian Federation, the Social Insurance Fund and the Fund for Compulsory health insurance. Until January 1, 2010, the unified social tax (UST) was such an instrument.

In 2009 was adopted the federal law dated July 24, 2009 No. 212-FZ "On insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, federal fund Compulsory Medical Insurance and Territorial Funds of Compulsory Medical Insurance". By this law, the unified social tax, from January 1, 2010, was replaced by direct insurance contributions to the Pension Fund, the Social Insurance Fund, the Federal and territorial compulsory medical insurance funds.

On December 3, 2011, Federal Law No. 379-FZ “On Amendments to Certain Legislative Acts of the Russian Federation on the Issues of Setting Tariffs for Insurance Contributions to State Extra-Budget Funds” was adopted, which changes the rates and rules for deducting insurance contributions from 2012 to the Pension Fund, the Fund Social Insurance and FFOMS.

The payers of insurance premiums are:

1. Persons making payments individuals :

Organizations;

Individual entrepreneurs;

Individuals not recognized as individual entrepreneurs;

2. Individual entrepreneurs, lawyers.

Thus, insurance premiums are required to be paid by all employers - legal entities without exception, as well as individual entrepreneurs and self-employed persons - lawyers, notaries engaged in private practice.

If the insured - the payer of insurance premiums belongs simultaneously to two categories of payers of insurance premiums (is an employer and conducts individual entrepreneurial activity), he is registered and pays the insurance premium for each reason.

The object of taxation of contributions are payments and remuneration accrued in favor of individuals.

The object of taxation of insurance premiums should be characterized by the following main features:

1. Benefits paid to individuals are in the form of cash payments and other rewards. These can be payments to an employee or members of his family, i.e. payment utilities, rest, treatment, nutrition, training in their interests, payment of insurance premiums under voluntary insurance contracts. It can also be payments natural form. Payments made in kind, for the purpose of calculating the unified social tax, are taken into account based on market prices that were in effect at the time of payment.

2. Payments must be made outside production purposes, but in favor of employees (members of their families), i.e. the consumption of a good for personal purposes must take place outside the production process.

3. Payments must be made under employment contracts and contracts of a civil law nature, the subject of which is the performance of work, the provision of services, as well as under copyright agreements.

Payments made within the framework of taxation are not subject to taxation civil law contracts, the subject of which is the transfer of ownership or other property rights, as well as agreements related to the transfer of property (property rights) for use.

Payments under lease agreements are not recognized as an object of taxation of insurance premiums, with the exception of a vehicle lease agreement with a crew. At the same time, the amount of payment of wages to the crew motor vehicle stipulated in the lease agreement are subject to insurance premiums.

The legislation provides for a list of payments that are not subject to insurance premiums: state pensions, benefits, compensation payments, and others.

Payments not subject to insurance contributions to state social non-budgetary funds

The amounts of assessed contributions depend on the category of the taxpayer (an employer making payments in favor of individuals, an individual entrepreneur, a lawyer), the size of the tax base and the contribution rate. In addition, the law provides for certain categories payers calculation of insurance premiums at reduced rates.

The rate of insurance premiums for 2012-2013 is 30%, including:

- PFR (Pension Fund of the Russian Federation) - 22%;

- FSS (Social Insurance Fund) - 2.9%;

- FFOMS (Federal Compulsory Medical Insurance Fund) - 5.1%.

Depending on the year of birth of the individual in whose favor payments are made, the insurance contribution to the Pension Fund is accrued in full on the insurance part of the future labor pension (for persons born in 1966 and older), or divided into the insurance part - 16% and the funded part - 6% (for persons born in 1967 and younger).

It should be noted that since 2012, insurance premiums have been paid by employers at a single rate from the amount of payments and other remuneration not exceeding 512,000 rubles per year in favor of one employee. Above this amount, payments and other remuneration are taxed at a rate of 10% and they are made only to the Pension Fund. Thus, we can say that a regressive scale of rates has been established for insurance premiums (as before January 1, 2010, according to a single social tax).

During the calendar year (quarter), the employer calculates mandatory payments for insurance premiums based on the results of each calendar month based on the amount of payments and other remuneration in favor of employees.

Monthly mandatory payments are due no later than the 15th day of the next calendar month.

On a quarterly basis, no later than the 15th day of the second calendar month following the reporting period, the insured must submit reports to the territorial body of the Pension Fund in the form of a Calculation of the accrued and paid insurance premiums for compulsory pension insurance and compulsory medical insurance.

The legislation provides that companies and entrepreneurs that apply the simplified taxation system and are engaged in the type of activity named in clause 8 of part 1 of article 58 of the Federal Law of July 24, 2009 No. 212-FZ calculate and pay insurance premiums for reduced tariff twenty%. Moreover, reduced narif contributions are transferred only to the Pension Fund of the Russian Federation.

The reduced rate is valid if the share of proceeds from the sale of privileged goods (works, services) is at least 70 percent of the total income. In this case, the amount of income is determined in accordance with the norms of Article 346.15 of the Tax Code of the Russian Federation. If the specified condition is violated, the insured loses the right to benefit from the payment of insurance premiums from the beginning of the reporting (calculation) period in which the discrepancy was made. In this case, he will have to pay the amount of insurance premiums and pay penalties.

Payments made to foreign citizens or stateless persons temporarily residing or temporarily staying on the territory of the Russian Federation and who have entered into an employment contract for an indefinite period or a fixed-term employment contract for a period of at least 6 months are subject to contributions to the Pension Fund of the Russian Federation (clause 6, article 3, 379-FZ).

Rate pension contributions for temporary residents and temporary residents with an employment contract for a period of more than 6 months and the same termless - is 22%.

Entrepreneurs and notaries pay for themselves the appropriate insurance premiums to the Pension Fund of the Russian Federation and compulsory medical insurance funds in the amount determined based on the cost insurance year. The cost of an insurance year is determined as the product of the minimum wage established at the beginning of the financial year for which insurance premiums are paid and the rate of insurance premiums to the relevant state non-budgetary fund, increased by 12 times. In 2012, the minimum wage is 4611 rubles.

Depending on the year of birth of the entrepreneur, the insurance contribution to the Pension Fund is charged in full on the insurance part (for persons born in 1966 and older) or divided into:

16% for the insurance part;

6% for the funded part (for persons born in 1967 and younger).

Payers of insurance premiums who do not make payments to individuals have the right to voluntarily enter into legal relations for compulsory social insurance in case of temporary disability and in connection with motherhood and pay insurance premiums for themselves in the amount of 2.9% of the cost of the insurance year. Payment of insurance premiums by persons is made no later than December 31 of the current year, starting from the year of filing an application for voluntary entry into legal relations for compulsory social insurance.

Control questions

1. Determination of insurance contributions to state non-budgetary funds, their essence, purpose.

2. Composition of social off-budget funds.

3. Who is the payer of insurance contributions to state off-budget funds?

4. What is the object of taxation of insurance premiums?

5. What payments are excluded from the object of taxation of insurance contributions to social funds?

6. What is the procedure for including in-kind payments to individuals in the base of taxation of insurance social contributions?

7. Scale of rates of insurance contributions to state social non-budgetary funds and features of its application.

8. What are the features of the calculation and payment of insurance premiums to state social non-budgetary funds by entrepreneurs without forming a legal entity?

9. Benefits and exemptions from paying insurance premiums to state social non-budgetary funds.

At the end of 2011, a number of legislative acts on insurance premiums were introduced significant changes. The new provisions shall apply from 1 January 2012. In the article by L.P. Fomicheva, a certified auditor of the Ministry of Finance of Russia, analyzes innovations related to pension and social insurance of employees (including against accidents at work). Up-to-date information is provided on the indexation of "children's" benefits, as well as on the procedure for collecting and the amounts of possible fines.

The maximum value of the base for accrual

The Government of the Russian Federation has set the maximum base for the calculation of insurance premiums to off-budget funds for 2012. According to Decree of the Government of the Russian Federation of November 24, 2011 No. 974, the amount will be increased by 1.1048 times compared to 2011 (463 thousand rubles) and will amount to 512 thousand rubles.

The tariff will decrease from 34% to 30%, but will be regressive

Recall that in 2011, insurance premiums were paid by those who did not have benefits at a rate of 34 percent (in the Pension Fund of Russia - 26%, in the FSS - 2.9% and in the MHIF - 5.1%). The maximum amount of payments subject to insurance premiums in favor of an employee, calculated on an accrual basis, is 463 thousand rubles. Payments in excess of this amount were not charged.

Art. 3 Law No. 167-FZ

Reduced (preferential) tariff

Art. 58 of Law No. 212-FZ

subparagraphs i.8 - i.10 in paragraph 8,):

• dated 12.04.2010 No. 61-FZ);

Parts 1.3 and 1.4 of Art. 58 of Law No. 212-FZ).

Part 1.1 Art. 58 of Law No. 212-FZ).

Part 8 Art. 16 of Law No. 212-FZ).

Fines are increasing

Art. 48 of Law No. 212-FZ).

Art. 46.1 of Law No. 212-FZst. 15.33 of the Code of Administrative Offenses of the Russian Federation).

Since 2012 insurance part pensions will consist of (Article 3 of Law No. 167-FZ): a solidary part of insurance premiums; individual part of contributions.

The size of a citizen's future pension is determined by the amount formed from the individual part of insurance premiums (contributions to the funded part of the pension).

From the solidary part, a general, insurance account of the PFR is formed, the funds of which are used to pay a fixed basic amount of a labor pension, social benefits for the burial of deceased pensioners (those who did not fall under compulsory social insurance in case of temporary disability and in connection with motherhood) and other solidarity payments.

In essence, the solidarity part is the former part of the “federal budget” within the UST. Previously, this function of dividing contributions was carried out by the PFR, since not all contributions were received on the personal account of the insured person, but only within 16%. What happens to the rest of the 10 percent of the insurance premium, the citizens do not know.

Experts point out that with such changes, the pension system is increasingly acquiring the features of a distribution model. There is a substitution of the concept of the insurance premium, and in fact there is a return to the unified social tax, where there was a non-distributable part. The regression was already under the UST. Now the principle of insurance disappears completely. The maximum that remains is funded part pensions.

Reduced (preferential) tariff

Recall that in 2011, preferential categories (Article 58 of Law No. 212-FZ) paid insurance premiums at a rate of 26%. For payers who used a preferential tariff of 26% in 2011, as well as for socially oriented non-profit organizations the rate of insurance contributions to state off-budget funds will be reduced to 20%. Tariffs will be 20% in the PFR, 0% in the FSS and 0% in the MHIF. At the same time, it will not be necessary to accrue contributions for payments exceeding 512 thousand rubles. How sick leave will be paid in this case is not yet clear, because no changes have been made to the legislation on the payment of temporary disability benefits. It is possible to return to the old order, when sick leave was paid by the employer on the simplified tax system, and not the FSS of the Russian Federation.

The list of beneficiaries who will pay contributions at a rate of 20% additionally included (new subparagraphs i.8 - i.10 in paragraph 8, 10 - 13 part 1 of article 58 of Law No. 212-FZ):

• subjects of small business in the industrial and social spheres;
• non-profit organizations that apply the simplified tax system and carry out activities in the field of social services for the population;
• charitable organizations registered in accordance with the procedure established by the legislation of the Russian Federation;
• organizations and individual entrepreneurs whose main economic activity is transport and communications, or retail pharmaceutical and medical products, orthopedic products, or the production of bent steel profiles, or the production of steel wire;
• organizations providing engineering services, with the exception of organizations that have concluded special agreements with management bodies economic zones agreements on the implementation of technical and innovative activities (clause 3, part 2.1, article 57 of Law No. 212-FZ).

Reduced rates of insurance premiums will also apply to payments and remuneration made to individuals in connection with the implementation of pharmaceutical activities for the following entities:

• pharmacy organizations recognized as such in accordance with the Federal Law of April 12, 2010 No. 61-FZ “On the Circulation of Medicines” and paying UTII for certain types activities (new clause 10, part 1, article 58 of Law No. 212-FZ);
• individual entrepreneurs who have a license for pharmaceutical activities and pay UTII for certain types of activities.

In case of loss of the right to apply preferential tariffs during the billing period, the "simplified" will not have to pay penalties on additionally assessed contributions. The same applies to benefits for the media (parts 1.3 and 1.4 of article 58 of Law No. 212-FZ).

Criteria for the right to apply the preferential tariff for mass media have been specified. If earlier the procedure for confirming the main type of activity had to be prescribed by the Government of the Russian Federation, now this procedure is prescribed in the Law No. 212-FZ itself (part 1.1 of article 58 of Law No. 212-FZ).

Contributions to the Pension Fund of the Russian Federation for the self-employed

“Self-employed” are individual entrepreneurs, notaries, lawyers, etc., who independently pay insurance premiums to the PFR and the Compulsory Medical Insurance Fund.

The tariffs at which entrepreneurs' contributions are calculated "for themselves" remained the same, i.e. PFR - 26%, MHIF - 5.1%. All changes to reduce tariffs adopted for employers do not apply to "self-employed" persons. About the applicable rates for calculating these contributions, they even made an item in, since this issue arose when calculating contributions calculated based on the cost of the insurance year.

The term for paying contributions has been changed upon termination of the entrepreneurship of an individual, suspension of the status of a lawyer, termination of the powers of a notary. Now the final settlement of contributions to the PFR and the MHIF must be made within 15 calendar days inclusive from the date of state registration of the termination (suspension) of activities (part 8 of article 16 of Law No. 212-FZ).

You should carefully familiarize yourself with the innovations, including those who performed work in the corresponding calendar year under copyright contracts, as well as authors of works who received payments and other remuneration under agreements on the alienation of the exclusive right to works of science, literature, art, publishing license agreements, licensing agreements on granting the right to use a work of science, literature, art (). With its help, funds will be able to send acts and decisions on inspections, demands for payment of arrears, for the submission of documents for audit, decisions on recovery. Companies will also be able to submit documents for verification through communication channels. To do this, funds must approve the procedures for submitting documents.

Fines are increasing

A number of amendments introduce fines for violation of the procedure for paying insurance premiums.

A fine is introduced for violation of the electronic form of payment (RSV-1) - 200 rubles. (Article 48 of Law No. 212-FZ).

For failure to inform the funds about bank accounts, the fine will be 5,000 rubles. (new Article 46.1 of Law No. 212-FZ). Until now, only officials for 1,000-2,000 rubles. (Article 15.33 of the Code of Administrative Offenses of the Russian Federation).

Also, in paragraph 2 of article 48, the penalty for refusing or failing to provide set time documents (from 50 rubles to 200 rubles for each document).

Since 2012, the penalty for delay with the expectation of 180 days has been canceled: there will be a general penalty for delay, regardless of its duration.

Now, Article 46 of Law No. 212-FZ establishes that failure to submit RSV-1 on time entails a fine in the amount of 5% of the amount of contributions accrued for payment for the last three months of the reporting (calculation) period, but not more than 30% of the specified amount and not less than 1,000 rubles. In other words, the minimum fine for failure to submit the report will be 1,000 rubles. (now 100 rubles). And the maximum fine will be 30% (now the percentage is not limited), the fine itself will be calculated from the amount of insurance premiums accrued for payment for the last three months of the reporting (settlement) period.

Payment of pension savings

Federal Law No. 360-FZ of November 30, 2011 establishes that the funded part of the labor pension will be of a lifetime nature.

In some cases, savings can be received at a time. This can be done by all insured persons who receive a disability or survivor's labor pension, or who receive a state pension, who have not acquired the right to establish an old-age labor pension, as well as persons whose funded part of the old-age labor pension in the event of its appointment would be 5% or less in relation to the size of the old-age labor pension. The procedure for a lump sum payment is determined by the Government.

Savings formed from contributions under the state co-financing program, as well as maternity capital, it is allowed to pay urgently - at least 10 years. This procedure will be the same for the Pension Fund of the Russian Federation and Non-State Pension Funds (NPFs).

In addition, these two types of savings, although formed largely due to public funds, is allowed to inherit. The legal successors of the savings received from voluntary contributions under the co-financing program remain the same circle of “first priority” (surviving spouse, children, parents) as for “personal” savings. As regards the accumulated mother's money- here the circle of successors is narrowed down to the closest family members, to whom the family capital was intended, - that is, the spouse and children.

pay off funded pension will be subject to the so-called "expected payment period". This indicator, expressed in months, is divided by the entire amount of savings, and as a result, the amount monthly payment. At first it was assumed that NPFs would calculate this indicator on their own, and for the PFR it would be 19 years. As a result, it was decided that this indicator will be the same for both the PFR and the NPF: in 2012 - 18 years. Starting from 2013, it will be determined by a separate federal law based on official statistics on the life expectancy of pensioners.

In addition, a payout reserve is created for the funded part of the pension. And it was decided that these payments would be adjusted annually.

Contributions for insurance against NA and PZ

Tariffs are saved

Tariffs for compulsory social insurance against industrial accidents remain at the same level. Recall that a total of 32 insurance tariffs have been established (from 0.2 percent to 8.5 percent of the amounts of payments and other remunerations that are accrued in favor of the insured and are included in the base for calculating insurance premiums for this type of insurance) in accordance with the types of economic activity by occupational risk class. The law also retains benefits for the payment of insurance premiums in the amount of 60% of the existing tariffs for organizations of any organizational and legal forms that use the labor of disabled people.

Employers who cause accidents will be paid for this for three years

The insurance premium "from accidents" is paid to the FSS of the Russian Federation by all insurers. The size of the tariff depends on the industry to which the enterprise belongs (the more dangerous the direction of activity, the higher the tariff), and on individual indicators work.

Federal Law No. 300-FZ of 06.11.2011 amended Articles 17 and 22 of Federal Law No. 125-FZ of 24.07.1998 “On Compulsory Social Insurance against Accidents at Work and occupational diseases"(hereinafter - Law No. 125-FZ).

From January 1, 2012, the employer is obliged to provide information to the FSS of the Russian Federation on the attestation of workplaces for working conditions and mandatory preliminary and periodic medical examinations of employees (clause 18, clause 2, article 17 of Law No. 125-FZ in new edition). The procedure for providing information will be specified in the rules for establishing discounts and surcharges for insurance premiums. This information will be used to calculate discounts and surcharges on the insurance rate (Article 22 of Law No. 125-FZ). In this case, the calculation will be made based on the results of the organization's work for three years, taking into account the state of labor protection (including the results of attestation of workplaces). Currently, data for the previous year is taken into account in the calculation.

As before, the size of the surcharge or discount cannot be more than 40%.

But if there was an insured event with a fatal outcome, the discount to the insured will not be established for three years. The point of the innovations is to create conditions when it will be more profitable for the employer to provide safe working conditions than to pay fines and increased tariffs later.

In addition, paragraph 3 of Article 17 of Law No. 125-FZ is supplemented with provisions according to which, in the manner determined by the Government of the Russian Federation, the procedure for providing information on the results of attestation of workplaces for working conditions and mandatory preliminary and periodic medical examinations will be approved, as well as the rules financial support preventive measures to reduce occupational injuries and occupational diseases of workers and sanatorium treatment of workers employed in work with harmful and (or) dangerous production factors.

Previously, the procedure for approving these rules was annually established by federal laws on the budget of the FSS of the Russian Federation for the corresponding year and planning period.

"Children's" allowances

Benefits for caring for a child up to 1.5 years

Federal Law No. 81-FZ of May 19, 1995 establishes that benefits paid by an employer are subject to indexation in the amount and within the time limits provided for by the federal law on federal budget to the relevant fiscal year and for the planned period, based on the forecast level of inflation (Article 4.2).

In particular, indexation is subject to:

• lump sum women registered in medical institutions in early dates pregnancy;
• a one-time allowance at the birth of a child;
• minimal and maximum dimensions monthly child care allowance.

Federal Law No. 371-FZ of November 30, 2011 (Article 10) established that from January 1, 2012, the allowances for citizens with children will be indexed by a factor of 1.06. In particular, from January 1, 2012, child benefits paid by the employer are equal to:

• RUB 465.20 - a one-time allowance for women registered with medical institutions in the early stages of pregnancy (in 2011 - 438.87 rubles);
• RUB 12,405.32 - a one-time allowance for the birth of a child (in 2011 - 11,703.13 rubles);
• RUB 2,326.00 and 4,651.99 rubles. - minimum dimensions monthly allowance for the care of the first and second and subsequent children, respectively (in 2011 - 2,194.34 rubles and 4,388.67 rubles).

Maternal capital

The amount of maternity (family) capital has been revised taking into account inflation growth rates and is also established by Federal Law No. 371-FZ of November 30, 2011. In 2012, it will amount to 387,640.30 rubles.

Legislative dispositions indicate that an individual entrepreneur is obliged to make all the prescribed contributions without any exceptions. Every year, the norms undergo direct additions, so the procedure for making payments, as well as their size, change. Next, we will describe the federal contributions and payments that will need to be made in 2018. In parallel, we present some regional tariffs.

How much are insurance premiums to off-budget funds in 2018?

In connection with the indexation of the minimum wage, from January 1, 2018, all fixed insurance (basic) contributions and taxes of individual entrepreneurs for themselves have increased more. Now an individual entrepreneur with a total annual salary of 300,000 rubles. and only two payments pay less in their respect for a total amount of 23,153.33 rubles.

Official individual entrepreneurs with total income more than 300,000 rubles. contribute for themselves (plus the indicated amount of 23,153 rubles) further 1% of the profit, which exceeds 300,000 rubles.

IP also pay prescribed fixed insurance funds in relation to himself through a single payment document (or one receipt / official payment order). The PFR now independently divides the entire amount paid into the calculated insurance and funded shares (if any). That is, you need the following:

• it is allowed to pay taxes either quarterly or once in the current year;
• the entire amount of the specified contributions paid can be reduced and the USN tax "profit" (6%).

Individual entrepreneurs enroll social contributions in the FOMS. This is another extrabudgetary body. The fixed insurance payment in the FFOMS for 2018 is 316.40 rubles. per month (it turns out 949.21 rubles for the quarter, 3796.85 rubles for the year). Transfers to the state FFOMS for profits greater than 300,000 rubles. are not provided.

Table of insurance premiums to off-budget funds 2018

All indicated receipts are issued only in the form No. (copyright) PD or according to the sample No. PD-4sb (withholding) and are accepted for enrollment only in Sberbank (when individual entrepreneur there is a settlement account in a third-party bank, which means that you should also pay from that one, no additional commissions are charged for this). When structuring receipts for payments of contributions in extrabudgetary areas, you should know the specified CSC (or - Codes Budget Classification). All CCC can always be viewed on the PFR resource.

When you are directly registered in the proper capacity of an individual entrepreneur only at the beginning of the year - pay extrabudgetary contributions follows not for the current year, but for the entire time that the entities are registered (for an approximate calculation of the state payment and making all receipts, you need to use the accounting resource). When the work of an individual entrepreneur is combined with activities under an employment contract, and the boss is already making extra-budgetary payments - and here you still need to make all the payments indicated and fixed only by the individual entrepreneur.

Table:

Payments to off-budget funds in 2018 for individual entrepreneurs

After that, be sure to save the paid receipts of extrabudgetary payments. Because reporting since 2012 for individual entrepreneurs without workers (counting only for themselves) has been abolished. To track whether all payments have reached the place of demand, call the address district office of the PFR and contact the employee authorized for individual entrepreneurs without staff. Further, the entire amount of contributions made can be reduced by the amount of prescribed tax (which is paid under the 6% “profit” system). This is an easy way to save on government funds. The designated Fixed insurance funds are calculated on the basis of the minimum wage effective as of January 1, 2018. When indexing the minimum wage in Russia during the period, state insurance contributions as of the year DO NOT change.

The procedure for calculating insurance premiums to off-budget funds

The Ministry of Labor of Russia has prepared a draft law in which the deadline for the expiration of existing tariffs to social insurance funds is postponed for a year - from the end of 2018 to the end of 2019. At the same time, the procedure for interaction between insurers and the FSS of Russia is planned to be maintained until December 31, 2020 inclusive.

The amount of contributions to state non-budgetary funds is now:

• PFR - 22% (10% - above the established limit value bases for calculating insurance premiums);
• FSS of Russia - 2.9%;
• FFOMS - 5.1%.

Note that the current rates for contributions to state non-budgetary funds have been in effect since 2012 (Article 58.2 of the Federal Law of July 24, 2009 No. 212-FZ ""). Moreover, last year they were extended for a year (Federal Law of November 28, 2015 No. 347-FZ "On Amendments to Article 33.1 of the Federal Law "On Compulsory pension insurance in the Russian Federation" and Article 58.2 of the Federal Law "On Insurance Contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund"). current year, the situation, apparently, will repeat itself.

Let us also remind you that from next year the procedure for administering deductions to state off-budget funds will change - the powers in this area will be the Federal Tax Service of Russia. For this, Chapter 34 "Insurance contributions" was added to the Tax Code of the Russian Federation, which comes into force on January 1, 2017 (Federal Law of July 3, 2016 No. 243-FZ "").

What penalty will have to be paid for violation of the deadline for reporting on insurance premiums for each document not submitted (lately submitted)? Learn from the material "Responsibility for refusal or non-submission to the body of control over the payment of insurance premiums of the documents necessary to control the payment of insurance premiums" in "Encyclopedia of solutions. Taxes and contributions" Internet version of the GARANT system. Get 3 days free!

However, a number of functions are planned to be retained by the FSS of Russia until the end of 2020. The bill under consideration assumes that the rules for the interaction of this fund with insurers will remain unchanged in the next four years. It's about that the amount of insurance premiums for mandatory social insurance(OSS) in case of temporary disability and in connection with maternity (VnM), payers of insurance premiums can still be reduced by the amount of their expenses for payment insurance coverage, and offset the overpayment in future periods. Verification of the correctness of expenses for the payment of insurance coverage for OSS in the event of VNiM will also be carried out by the territorial bodies of the FSS of Russia. The only change (from current practice) will be that insurance premium calculations on calculated insurance premiums for OSS in the event of VNiM and on the amounts of payers' expenses for insurance coverage of the FSS of Russia will be sent to the Federal Tax Service of Russia no later than five days from the date of their receipt in electronic form and no later than 10 days from the date of their receipt on hard copy to the relevant territorial body of the FSS of Russia (