What does type of operation 2 additional contribution mean? What does an additional contribution to Sberbank mean?

Difficult situations when calculating contributions to the Pension Fund at an additional tariff (Fimina N.)

Date of article posting: 09.24.2014

Regardless of the taxation system applied, the organization must charge contributions to the Pension Fund at additional rates for payments to those employees who are employed in the work specified in paragraphs. 1 - 18 p. 1 tbsp. 27 of the Federal Law of December 17, 2001 N 173-FZ “On Labor Pensions in the Russian Federation”. An analysis of existing practice allows us to highlight issues related to the calculation of contributions at an additional tariff. We will consider these issues in this publication.

"Vestnik" without the right to a preferential pension

As stated above, the organization must pay contributions to the Pension Fund at additional rates for payments to those employees who are employed in the work specified in paragraphs. 1 - 18 p. 1 tbsp. 27 of the Federal Law of December 17, 2001 N 173-FZ “On Labor Pensions in the Russian Federation” (hereinafter referred to as Law N 173-FZ).
Quite often, practicing specialists have a question: is it necessary to calculate pension contributions at an additional rate if, according to the results of a special assessment (job certification), the employee’s working conditions are recognized as harmful, but he does not have the right to a preferential pension, the employee’s profession is not named in the lists N N 1 and 2 (in paragraphs 1 - 18, paragraph 1, article 27 of Law No. 173-FZ). A typical example is a steeplejack installer (industrial climber) who is engaged in sealing interpanel seams in the housing and communal services sector. This work is carried out at heights, is hard, and dangerous, but this profession is not on the lists that give the right to receive a preferential pension.
It is important to understand that a necessary condition for calculating insurance premiums at additional rates is the employment of a specific employee:
- either in underground work, in work with hazardous working conditions and in hot shops (clause 1, clause 1, article 27 of Law No. 173-FZ, list No. 1, approved by Resolution of the Cabinet of Ministers of the USSR dated January 26, 1991 No. 10);
- or on the work listed in paragraphs. 2 - 18 p. 1 tbsp. 27 of Law No. 173-FZ (list No. 2, approved by Resolution of the USSR Cabinet of Ministers of January 26, 1991 No. 10).
If the profession, position or type of work in which the employee is employed is not named in any of these lists, then contributions at additional rates are not required. Even if, based on the results of a special assessment or certification of workplaces, the working conditions of such an employee are recognized as harmful (difficult, dangerous, etc.).
This follows from the provisions of Art. 58.3 of the Federal Law of July 24, 2009 N 212-FZ “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” (hereinafter referred to as Law N 212-FZ).

Dismissal/hiring after certification (special assessments)

As is known, the results of workplace certification (special assessment of working conditions) affect the size of the additional rate of contributions to the Pension Fund. As a general rule, the amounts of additional insurance premium rates established by paragraphs 1 and 2 of Art. 58.3 of Law No. 212-FZ. If employees are engaged in underground work, work with hazardous working conditions and in hot shops, the insurance premium rate in 2014 is 6%, from next year it will be equal to 9% (Clause 1 of Article 58.3 of Law No. 212-FZ) . In other cases, the tariff, in accordance with clause 2 of Art. 58.3 of Federal Law N 212-FZ, equal to 4% for 2014 and 6% for subsequent years.
If employees’ workplaces, based on the results of certification of workplaces for working conditions carried out before 01/01/2014, or based on the results of a special assessment of working conditions carried out after January 1, 2014, are recognized as harmful and (or) dangerous, the amount of the insurance premium may be different. This is due to the fact that in this situation the rates provided for in clause 2.1 of Art. 58.3 of Law N 212-FZ (see table 1). In this case, the certification results can be used until the expiration of their validity period, but no more than until December 31, 2018 inclusive.

Table 1

Additional tariff for contributions to the Pension Fund

A very typical misconception among practicing specialists is that after dismissing an employee from a certified workplace (a workplace for which a special assessment of working conditions has been carried out) and hiring a new employee to the same workplace, it will not be possible to apply a differentiated contribution rate. This is wrong. It is important to understand that the fact of dismissal (hiring) of new people does not matter, since contributions at the additional rate are paid by workplace without reference to the identity of a specific employee.

Special assessment carried out in the middle of the year

Until 2014, all employers (including those that employ employees only in “office” workplaces) were required to conduct workplace certification. Since the beginning of 2014, employers have been required to conduct a special assessment of working conditions. The specific procedure for conducting a special assessment has not been approved since the beginning of the year. The fact is that in 2014, the certification results were still valid, so the issue of special assessment did not arise for employers who fulfilled the obligation to conduct certification.
However, not all employers fulfilled this obligation on time, so they had to conduct a special assessment in mid-2014.
For such employers, the relevant question is: in what order should pension contributions be calculated at additional tariffs for the month in which the report compiled based on the results of a special assessment of working conditions was approved?
The fact is that contributions to compulsory pension insurance are calculated based on the results of the month, taking into account accruals made up to and including the last day of the month. Based on the results of a special assessment of working conditions, the organization conducting it draws up a report, which is signed by all members of the commission who took part in the special assessment, and approved by the chairman of the commission (Parts 1, 2, Article 15 of the Federal Law of December 28, 2013 N 426-FZ “On Special assessment of working conditions"). This report can be approved in the middle of the month.
The official position expressed by the Russian Ministry of Labor is that for the month in which the report drawn up based on the results of a special assessment of working conditions was approved, the employer must apply additional pension contribution rates established by Part 2.1 of Art. 58.3 of Law N 212-FZ, only to payments accrued for the period from the date of approval of such a report to the end of the month. This is stated in paragraph 6 of the Letter of the Ministry of Labor of Russia dated March 13, 2014 N 17-3/B-113.
Unfortunately, the Letter does not answer the question of what exact formula to use to distribute the base for calculating contributions to the Pension Fund. Namely: should the calculation be made based on the number of working days in the corresponding month according to the production calendar or based on the number of calendar days of the month.
Payments such as wages and production bonuses are calculated for working days of the month. However, there are accruals that are included in the calculation base for contributions to the Pension Fund and are accrued for calendar days of the month (for example, vacation pay). In our opinion, the point of view that involves carrying out calculations based on the number of working days of the month seems more reasonable. Let's explain why.
Certain payments are included in the base for calculating contributions to the Pension Fund according to the date of accrual. The period to which they refer does not matter. So, for example, in the case of annual leave that rolls over from month to month, holiday pay contributions are accrued in the month in which the holiday pay was accrued. By law, payment for vacation must be made no later than three days before it begins. In this case, payment is made at a time, therefore vacation pay will be accrued at a time. The base for calculating contributions will include the entire amount of vacation pay, including those related to the next month.

Example 1. Remont LLC employs a painter who is entitled to a preferential pension. A special assessment of working conditions in the organization was carried out in June 2014. The report on the results of the special assessment was approved on June 10, 2014. Based on the results of the special assessment, the working conditions at the employee’s workplace were classified as hazardous working conditions of the 1st degree (subclass 3.1).
For June, the employee received a salary in the amount of 20,000 rubles. According to the production calendar in June 2014, there are 19 working days. The position of a painter is listed in List No. 2. Therefore, until the approval of the report based on the results of a special assessment, a tariff of 4% is applied.
20,000 rub. : 19 days x 6 days x 4% = 253 rub.
Once the report is approved, a 2% tariff is applied.
20,000 rub. : 19 days x 13 days x 2% = 274 rub.
The total amount of contributions to the Pension Fund, calculated at the additional tariff, will be:
253 rub. + 274 rub. = 527 rub.

Transfer to light work

According to Art. 254 of the Labor Code of the Russian Federation, pregnant women, in accordance with a medical report and at their request, have production standards and service standards reduced, or these women are transferred to another job that excludes the impact of adverse production factors, while maintaining the average earnings for their previous job. Until the employee is provided with a new position, she is released from work while maintaining the average earnings for all working days missed as a result at the expense of the employer.
Quite often, practitioners have a question: if a “harm worker” is transferred to light work due to pregnancy, are payments accrued after the transfer subject to contributions to the Pension Fund at an additional rate.
In this case, the following must be taken into account. If the period of employment of an employee for a month in jobs not named in lists N N 1 and 2 is included in the length of service that gives the right to early assignment of a pension (for example, in the case of a transfer of an employee to another job in the same organization due to production needs for a period of no more than one month, a pregnant woman, in accordance with a medical report, to work, excluding the impact of adverse production factors), then the calculation of insurance premiums at the appropriate additional tariffs is carried out from all payments and remunerations accrued in this month in favor of this employee, regardless of the number of days actually worked this month in jobs with harmful, difficult and dangerous working conditions.
Such clarifications, in particular, are given by the Office of Pension Fund No. 13 for Moscow and the Moscow Region. They can be found on the website of the Noginsk District Administration (http://www.noginsk-raion.ru/socialnaya_sfera/upravlenie_pensionnogo_fonda_13_po_g_moskve_i_moskovskoj_oblasti/).
I would like to draw the attention of readers to the following significant circumstance. The Letter of the Pension Fund of Russia dated December 30, 2013 N NP-30-26/20622 provides an example of calculating contributions to the Pension Fund at an additional tariff in the following situation: a trolleybus driver (the type of work is named in paragraph 10 of clause 1 of Article 27 of Law No. 173-FZ ) due to health reasons, transferred to easier work (dispatcher).
In the example, the base for calculating contributions is distributed, and the additional tariff is charged only on that part of the base that corresponds to the period of work as a driver. This is a similar situation, but it does not fully correspond to the case of transferring a pregnant woman to light work. Therefore, practitioners should not be confused by the different regulatory procedures in this case.

Combination of professions (positions)

A review of the results of inspections carried out by Pension Fund specialists suggests that the following situation is quite common.
The organization's staff consists of a "harmmaker", for example: an electric and gas welder. According to workplace certification data carried out before 2014 (or a special assessment of working conditions carried out after January 1, 2014), this specialty is included in the preferential list for early retirement for work in hazardous working conditions. In addition to earnings in hazardous working conditions, the employee receives an additional payment for combining professions (mechanic) in the amount of 25%. In accordance with the procedure established by the current legislation of the Russian Federation, the organization additionally transfers insurance premiums at an additional rate.
During the inspection, PFR specialists received a request to reduce the percentage of surcharge to 20%, to submit corrective reports for previous periods on personalized accounting in order to exclude the preferential period of service from the general service record.
In this case, the accountant and HR officer of the organization should be prepared to defend the legality of the procedure applied by the insured.
The appointment of the specified employee was absolutely lawful. The ban is established only in relation to part-time work (in some cases). So, in accordance with Part 5 of Art. 282 of the Labor Code of the Russian Federation, citizens who are hired to work under harmful and (or) dangerous working conditions cannot be hired for part-time work if their main job is related to the same conditions.
The legislation does not provide for a maximum amount of additional payment for combinations. From Art. 151 of the Labor Code of the Russian Federation it follows that the amount of additional payment for combining professions (positions) can be any.
In practice, the Pension Fund takes the following position: the amount of the additional payment is equal to the time spent working in the appropriate conditions. That is, let’s say, if the percentage of additional payment for combined work is 25%, the employee works in a combined position 25% of the working time. This minimizes pension costs, but this approach does not comply with the law. There are quite a few court decisions in favor of pension recipients. As an example, we can cite the Decision of the Krapivinsky District Court of the Kemerovo Region dated May 4, 2012 No. 2-60/12. According to the case materials, the order on combining professions indicated the amount of additional payment - 25% of the salary. The court clearly stated that this amount cannot be regarded as work time spent on combination.
That is, in the situation under consideration, the fund’s requirements are related to a greater extent to the relationship between the Pension Fund and future pensioners. However, the Pension Fund does not have the authority to force the organization to reduce the amount of the surcharge. Therefore, we are not talking about a requirement from the Pension Fund of Russia, but about a request. In this situation, the organization’s specialists need to independently decide whether they agree with the Pension Fund’s position on this issue.

The employee did not work in hazardous conditions for part of the month

In the case when an employee did not work in hazardous conditions for part of the month, when calculating contributions to the Pension Fund at an additional rate, it is necessary to analyze for what reason this happened and whether the period during which the employee was not employed in hazardous conditions is included in the length of service that gives the right for the appointment of a preferential pension. If included, the obligation to charge contributions at the additional rate remains (see table 2).

table 2

The employee did not work in harmful conditions: typical situations

Retired employee

Often, employees who have completed preferential service for the early assignment of an old-age labor pension and receive a pension continue to work in the jobs specified in paragraphs. 1 - 18 p. 1 tbsp. 27 of Law No. 173-FZ.
It is important to understand that there is no basis for not charging contributions at the additional rate in relation to the income of such employees. The fact is that the condition for calculating contributions under the additional tariff is employment in the relevant types of work (Parts 1 and 2 of Article 58.3 of Law No. 212-FZ). The list of payments exempt from additional tariff contributions is contained in Art. 9 of Law N 212-FZ and is closed. Payments in favor of employees (pension recipients) are not named in it (Letter of the Pension Fund of the Russian Federation dated June 28, 2013 N TM-30-26/9649).

Payments to a dismissed employee

Quite often, practitioners have a question: what is the procedure for calculating insurance premiums at an additional rate in relation to payments accrued to an employee after his dismissal? In this case, the following general rules must be applied.
In the case of full-time employment of the employee during the month in which he was dismissed, at the jobs specified in paragraphs. 1 - 18 p. 1 tbsp. 27 of Law N 173-FZ, calculation of insurance premiums at additional rates is carried out from all payments accrued in favor of this employee after dismissal, included in the base for calculating insurance premiums in accordance with the provisions of Part 1 of Art. 8 of Law N 212-FZ, regardless of for what periods these payments are made (for example, bonuses for previous periods, etc.).
In the case of partial employment of an employee during the month in which he was dismissed, as in jobs with harmful, difficult and dangerous working conditions specified in paragraphs. 1 - 18 p. 1 tbsp. 27 of Law N 173-FZ, and in jobs not specified in the specified subparagraphs, calculation of insurance premiums at additional rates is carried out from all payments accrued in favor of this employee after dismissal, in proportion to the number of days (hours) actually worked in the relevant types of work with harmful, difficult and dangerous working conditions in the month of dismissal.
Similar explanations can be found on the websites of regional branches of the Pension Fund of Russia (see, for example, http://www.pfrf.ru/ot_tula/asv_count/27206.html).

Example 2. An employee of Production LLC - a painter - was fired on March 14, 2014 (last day of work March 14, 2014). Based on the results of a special assessment, the working conditions at the workplace of this employee are classified as hazardous working conditions of the 1st degree (subclass 3.1).
In the month of dismissal, the employee worked 10 days, including 6 days in work with harmful, difficult and dangerous working conditions and 4 days in work not specified in paragraphs. 1 - 18 p. 1 tbsp. 27 of Law No. 173-FZ.
After dismissal - on March 31 - the employee was accrued an annual remuneration for 2013 in the amount of 40,000 rubles. The total amount of payments accrued to an employee upon dismissal and after dismissal, recognized as subject to insurance premiums, is 60,000 rubles. (including annual remuneration for 2013).
The amount of payments due on the 1st working day of a given month will be:
60,000 rub. : 10 days = 6000 rub.
In this case, the amount of insurance premiums for additional tariffs is:
6000 rub. x 6 days x 2% = 720 rub.

1. Additional insurance premium for funded pension (hereinafter - DSV)- an individually compensated payment paid at the expense of the insured person’s own funds, calculated, withheld and transferred by the employer or paid by the insured person independently on the terms and in the manner established.

In accordance with the law, an employee can pay DSA for a funded pension independently or entrust their payment to his employer by deduction from his salary. To do this, the employee submits an application to the employer’s accounting department, in which he indicates the amount of the daily allowance in a fixed amount of money or as a percentage of the base for calculating insurance contributions for compulsory pension insurance, which must be withheld from him monthly from his salary. These statements are kept in the accounting department. If an employee wishes to stop paying or change the amount of DSA paid by him, he again submits an application to the accounting department. An employer who has received an application from an employee to pay DSA shall calculate, withhold and transfer DSA starting from the 1st day of the month following the month of filing such an application. Also, from the 1st day of the month following the month the employee submitted an application to terminate or resume the payment of DSA, the employer accordingly stops or resumes the calculation, withholding and transfer of DSA.

IMPORTANT! The own funds of the insured person - a participant in the Co-financing Program, directed by him independently or through his employer to form pension savings are subject to state co-financing.

1. Employer contribution- these are the funds of the employer paid by him in favor of the insured person on the terms and in the manner established.

Employer contributions paid in favor of the insured persons are included in the pension savings of the insured persons and are reflected in a special part of the individual personal account of the insured person, just like DSA, which are independently paid by the insured persons (including participants in the State Co-financing Program) and funds (part of the funds) of maternal (family) capital aimed at forming a funded pension, as well as the results of their investment.

The employer may decide to make additional contributions from its own funds in favor of employees paying DSA (employer contributions), thereby increasing the level of future pension security for employees. The employer formalizes such a decision by a separate order or by including relevant provisions in a collective or employment agreement.

In the event of termination of employment legal relations and (or) legal relations under relevant civil law contracts with the insured person, payment of employer contributions in favor of this employee is terminated from the date of termination of these legal relations.

IMPORTANT! Employer contributions included in the pension savings of insured persons in whose favor such contributions are paid do not participate in the State Co-financing Program for the formation of pension savings (are not co-financed by the state)!

Today, employer contributions aimed at increasing the pension capital of their employees have become part of the social package for many enterprises and companies and serve as additional motivation.

At the same time, paying employer contributions in favor of employees and the employer himself provides a number of additional benefits:

• he is exempt from paying insurance premiums in the amount of the contribution he paid, but not more than 12,000 rubles per year per employee;

The amounts of employer contributions are included in the employer's labor costs taken into account when taxing profits.

IMPORTANT! Employers must transfer to the budget of the Pension Fund of the Russian Federation in separate payments and issue separate payment orders in relation to:

• employer contributions (paid from the employer's funds) in favor of insured persons paying DSA, in which case it is necessary to indicate the budget classification code 392 1 02 02041 06 1200 160;

DSA (according to the application submitted by the employee to the employer’s accounting department for voluntary entry into legal relations for compulsory pension insurance for the purpose of paying DSA), it is necessary to indicate the budget classification code 392 1 02 02041 06 1100 160.

Information in the details of payment orders is filled out in accordance with the Rules for indicating information in the details of orders for the transfer of funds for payment of payments to the budget system of the Russian Federation, approved by Order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n.

You can find out the details and generate a receipt for payment of insurance premiums on our .

Employers whose employees work in dangerous or harmful conditions are required to pay not only insurance premiums, but also contributions at an additional rate.

What are additional insurance premiums? What categories of persons have the right to receive such contributions to form their pension? How are such fees paid? We will answer these questions in this article.

What are additional insurance premiums?

Additional insurance contributions (ADI) are funds accrued to the funded part of the pension fund. According to paragraphs 3 and 5 of Article 2 of the Federal Law “On Additional Insurance Contributions” dated April 30, 2008 N 56-FZ, additional contributions may be paid:

• by the insured person at his own expense or by his employer at the request of the employee. In the latter case, the funds are calculated from the employee’s salary;
• by the employer for the benefit of the employee.

If additional contributions are paid directly by the employee, then he must apply to the territorial branch of the Pension Fund for voluntary payment of additional contributions to the funded pension fund. The corresponding application is submitted in form DBS-1; it can be sent through the official website of the Pension Fund of Russia, through the MFC, as well as through your employer. In this case, the application must indicate how much the employee will transfer to the Pension Fund each month. If the employer has received a corresponding application from the employee, then he is obliged to send it to the Pension Fund no later than 3 days later.

The procedure for payment of DSA by the employer in favor of the employee is regulated by Part 1 of Article 8 of the above-mentioned normative act. Employees of certain categories engaged in hazardous or heavy work have the right to such contributions.

Who is charged additional insurance premiums?

According to the current legislation, payments under DSV are transferred in favor of certain categories of employees. They were introduced to provide financial support for those citizens who are applying for early retirement, that is, before retirement age.

Tariffs for additional payments are indexed annually and in 2017 are:

• 8% - for workers whose work activity is related to underground work or employment in hot shops;
• 7-2% - for employees working in difficult working conditions.

Tariff 2-8% applies to:

1. to women working as tractor drivers in the construction, agricultural, road and loading and unloading sectors;
2. to women working in the textile industry with high intensity and hardship;
3. to employees of locomotive crews, as well as workers involved in transportation or ensuring the safety of transportation on the railway and metro;
4. to truck drivers working in mines, in mines involved in the removal of minerals;
5. to prospectors engaged in topographic work, field geological exploration work, to geologists, to expedition participants;
6. to employees whose work activities are related to convicted persons in prisons, etc.

The full list of employees to whose funded pension account an additional insurance contribution is charged is indicated in paragraphs 1 and 2 of Art. 30 of the Federal Law of December 28, 2013 No. 400-FZ. However, there is no maximum base for calculating additional contributions.

DSA in 2017 based on the results of a special labor assessment

The rate of additional insurance premiums depends on the results of a special assessment of working conditions, which not only establishes the level of working conditions, but also identifies shortcomings that the employer is obliged to eliminate and bring the workplace into compliance with established standards. They are regulated by the Federal Law “On Special Assessment of Working Conditions” dated December 28, 2013 No. 426-FZ, which, among other things, establishes the timing of such inspections - at least once every 5 years.

Tariffs for DSA are set depending on the level of harmfulness based on the results of such an assessment of working conditions. The higher the danger and harmfulness of the conditions, the higher the rate of additional insurance premiums. Based on the results of a special assessment of workplaces, tariffs for DSA may be as follows:

If, after a special assessment, optimal or acceptable working conditions are established, an additional insurance premium rate is not provided.

Terms for calculating additional insurance premiums

According to Part 1 of Article 9 of Federal Law No. 56-FZ, additional contributions, regardless of who pays them, are transferred to the Pension Fund within the same time frame as contributions to pension insurance, i.e. for each month until the 15th of the following month. Contributions from employees and employers are transferred to different BCCs (budget classification code)

Each time DSV is accrued to the Pension Fund of the Russian Federation, the employer is obliged to create a register of insured persons to whose account the contributions were transferred. The registration of the register is carried out every month according to DSV-3 (the new form came into force on September 10, 2016).

The register must indicate:

• information about the policyholder - registration number in the Pension Fund of Russia, checkpoint, tax identification number, name of the organization;
• date, number of the payment order on the basis of which contributions are transferred, execution date;
• contribution period;
• information about the employee - full name, SNILS;
• the amount of accrued additional contributions.

The deadline for submitting DSV-3 is set no later than the 20th day of the month following the quarter in which the DSV was translated. For example, if an employer paid contributions for March, April and May 2017, then he must send three DSV-3 registers to the territorial department of the Pension Fund no later than June 20, 2017.

It is worth considering that for those employees who work in conditions of high danger and harmfulness, when determining the right to early retirement, periods of work taken into account to determine preferential length of service are counted only if during this period additional insurance contributions were transferred in their favor.

Conclusion

Insured persons whose work activities are carried out in dangerous and harmful working conditions are entitled to additional insurance premiums. The rate of such contributions is determined after a commission checks working conditions at least once every 5 years and varies from 2% to 8%. If the employer does not carry out such checks, he is obliged to pay 9% of the DSA to the Pension Fund for employees from List No. 1 and 6% for employees from List No. 2.

Even if working conditions, based on the results of workplace certification carried out before January 1, 2014, are recognized as optimal or acceptable (and not harmful or dangerous), then in 2014 the insurer must pay premiums at additional rates of 6 and 4 percent, which were previously installed for “harmful” work. Such clarifications are contained in the letter of the Pension Fund dated February 12, 2014 No. NP-30-26/1707.

Let us remind you that from January 1, 2013, for certain categories of workers who retire early (in particular, those who work in production with hazardous working conditions), additional contributions to the Pension Fund are established (see “”). An additional rate is added to the basic rate, and the total rate is higher than for regular employees. Additional tariffs are established by parts 1 and 2 of Article 58.3 of the Federal Law of July 24, 2009 No. 212-FZ (see table).

Additional rates of contributions to the Pension Fund for certain categories of employees

In 2014, workplace certification was replaced by a special assessment of working conditions. Based on its results, each workplace is assigned a certain class of working conditions. There are four classes in total: optimal, acceptable, harmful and dangerous. In turn, hazardous working conditions are divided into four subclasses: first, second, third and fourth degrees (for more details, see “Since 2014, instead of certifying workplaces, a special assessment of working conditions must be carried out”).

By analogy with the results of certification, the results of the special assessment are used, among other things, to establish additional tariffs for insurance contributions to the Pension Fund of the Russian Federation, which are approved by Part 2.1 of Article 58.3 of Law No. 212-FZ. If, based on the results of such an assessment, working conditions are recognized as harmful or dangerous, then employers must apply tariffs in the amount of 2 to 8 percent in relation to payments to employees entitled to early retirement. If working conditions are considered optimal or acceptable, the employer is exempt from paying insurance premiums at additional rates (see table).

Values ​​of additional pension contribution rates

The Pension Fund notes that the “new” additional tariffs for insurance contributions are also used based on the results of the “old” certification of workplaces carried out before 2014. After all, its results are valid for five years from the date of its completion (but no more than until December 31, 2018). However, these tariffs are valid only if, based on the results of certification of workplaces, the working conditions listed in subparagraphs 1-18 of paragraph 1 of Article 27 of Law No. 173-FZ were recognized as harmful or dangerous (Part 5 of Article 15 of Law No. 421-FZ) Federal Law). If the working conditions were considered optimal or acceptable, then in relation to these workplaces, insurance premiums for additional tariffs are paid in the amounts established by paragraphs 1 and 2 of Article 58.3 of Law No. 212-FZ (and not paragraph 2.1 of the same article), that is, in the amounts 6% and 4%. And the zero tariff for additional contributions under acceptable and optimal working conditions can be applied only after a special assessment.

In everyday life, the term “additional insurance premiums” today can take on different meanings:

• , which employees pay at their own request and at their own expense (either on their own or through their employers), or the employer pays at his own expense for the benefit of his employees (clause 3.5 of Article 2 of Law No. 56-FZ of April 30, 2008) ;
• insurance premiums at an additional rate to the Pension Fund. They should be paid only by those insurers who have employees engaged in hazardous and difficult work (Parts 1, 2, 2.1, Article 58.3 of Law No. 212-FZ of July 24, 2009). We will now talk about such contributions.

What kind of work is paid for additional contributions?

The employer must charge contributions for additional tariffs from the payments of those employees who are employed in certain types of work and have a certain length of service. In some cases, the condition that the employee reaches a specific age must also be met. For example, contributions for additional tariffs must be calculated from payments:

• men upon reaching the age of 50 years, who have worked in underground work for at least 10 years ();
• women upon reaching the age of 50 years, who have worked for at least 20 years in the textile industry in work with increased intensity and severity (clause 4, part 1, article 30 of the Law of December 28, 2013 No. 400-FZ); and etc.

A complete list of such persons entitled to early assignment of an insurance pension, in connection with which “additional” contributions must be calculated from their payments, can be found in the Law “On Insurance Pensions” (clause 1-18, part 1, article 30 of the Law dated December 28, 2013 No. 400-FZ).

Additional insurance premium rates

The specific rates at which additional contributions must be calculated depend on whether the insurer carried out certification or a special assessment of working conditions (Clause 7, Article 7, Part 4, Article 8, Part 4, Article 27 of the Law of December 28, 2013 No. 426- Federal Law).

If the policyholder did not carry out either one or the other, or did, but more than 5 years have passed since the completion of such an event (i.e., its results are no longer relevant), then from payments to employees engaged in work:

• listed in clause 1, part 1, art. 30 of the Law of December 28, 2013 No. 400-FZ, additional contributions should be calculated at a rate of 9%;
• listed in clause 2-18, part 1, art. 30 of the Law of December 28, 2013 No. 400-FZ - at a tariff of 6%.

If the special assessment was carried out after 01/01/2014, then the contribution rate is determined in accordance with the subclass of working conditions established by it (part 2.1 of article 58.3 of the Law of July 24, 2009 No. 212-FZ):

And if the policyholder spent at his place certification before 01/01/2014 and 5 years or more have not yet passed from the date of its completion, then the tariff will also depend on the subclass of working conditions (