How to calculate contributions to a pension fund. Insurance premiums for individual entrepreneurs

According to the provisions of individual articles current legislation for entrepreneurs and legal companies mandatory insurance payments have been established to a number of federal funds: pension, social and health insurance. Let's try to figure out how to calculate the amount of insurance contributions to the Social Insurance Fund for an enterprise, highlight a number of nuances and consider a practical example of performing individual calculations for sick leave.

The Social Insurance Fund performs supervisory and regulatory functions in the provision of compensation and various social plan benefits. To receive compensation, the company must correctly complete all necessary documentation and perform mandatory calculations.

Accruals to the Social Insurance Fund are used in two directions at once:

• Provide payment of temporary disability benefits;
• Compensates for damage resulting from an industrial injury.

These directions determine the percentages for calculating contributions. Firstly, the company must pay a mandatory insurance premium in the amount of 2.9% of the accrued wages employee. In 2017, a salary limit was set in the amount of 755,000 rubles. If the employee received income above this indicator, then contributions are no longer accrued to him.

Secondly, the company is obliged to pay premiums for insurance against industrial accidents. For each enterprise, the percentage for calculating the contribution is set individually, can vary from 0.2% to 8.5% and depends on what risk class the company belongs to. There is no limit base in this case.

All calculations are carried out by the company’s accountant and the received data is entered into a special calculation in Form 4-FSS. This document is submitted to the FSS office quarterly, next month before the 20th. For the electronic payment method, the deadline for submitting the calculation is the 25th.

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Registration of payments to the Social Insurance Fund

The Social Insurance Fund controls the accrual of social benefits various types. The Social Insurance Fund assumes all costs associated with paying sick leave for temporary disability, namely due to illness, as a result of injury or in connection with pregnancy and childbirth.

The Fund’s responsibilities include carefully checking the accuracy of the sick leave certificate, monitoring its correct completion and further payment of expenses incurred by the enterprise.

In order to receive a payment from the budget that compensates for the expenses incurred by the company in connection with the payment of sick leave, the company’s accountant must complete and submit to the Social Insurance Fund a number of mandatory documents:

• An application on behalf of the enterprise for compensation of benefits, drawn up in writing;
• A copy of documents certifying the enterprise’s right to receive compensation: certificates from medical institutions, sick leave certificates;
• Help-calculation, where the amount of payment is calculated.

Until this year, it was also necessary to provide a 4-FSS calculation indicating the payment amount. Now the FSS receives all the information from the tax office, and brief information required for payment is indicated in the calculation certificate.

The procedure for calculating payments for sick leave

Temporary disability benefits are calculated based on several indicators. The employer must pay the employee for the first three days of illness, and they do not participate in the calculation for the Social Insurance Fund. All subsequent days are paid by the Fund. An exception is sick leave, which was issued in the case of an employee caring for a member of his family.

The benefit is calculated based on the amount of average earnings over the last two years. If we are talking about calculating benefits in 2017, then, accordingly, it is necessary to take the amount of earnings for 2015-2016. If there were no accruals in the specified period, then the benefit is calculated based on the minimum wage until July 1, 2017. it is 7,500 rubles, and after this date it is equal to 7,800 rubles.

Let's give specific example sick leave calculation:

Petrov V.N. I was on sick leave from 03/10/2017 to 03/20/2017. - 10 days. The employee's total length of service is 10 years, so the benefit is compensated at 100%. In 2015, the wage fund amounted to 144,000 rubles, and in 2016 – 168,000 rubles.

Calculation of sick leave for the Social Insurance Fund:

Based on these data, the following calculation is performed:

• (144,000 + 168,000)/ 730 days*100%*10 days = RUB 4,273.97 – this is the amount of sick leave payment in favor of the employee.
• According to the law, the employer pays for three days, so the following amount is reimbursed to the Social Insurance Fund: 4,273.97/10*7 = 2,991.78 rubles.
• Thus, Petrov received 4,273.97 rubles on sick leave, and the company will reimburse only 2,991.78 rubles to the Social Insurance Fund.

Calculation of insurance contributions to the Social Insurance Fund

Let’s say that in the first quarter of the current year the company paid the following wages to employees:

• January – 105,000 rubles;
• February – 118,000 rubles;
• Marta - 131,000 rub.

To calculate contributions for temporary disability at a rate of 2.9%, you need to multiply each amount by this indicator, and then add up the results.

(105,000*2.9%) + (118,000 * 2.9%) + 131,000*2.9% = 10,266 rubles. – the amount of insurance premiums for temporary disability payable to the Social Insurance Fund.

Based on the same indicators, accident contributions should be calculated and paid. For example, an enterprise has a coefficient of 0.9%. Based on this, the calculation will look like this:

(105,000*0.9%) + (118,000 * 0.9%) + (131,000*0.9%) = 3,186 rubles. – the amount of insurance premiums against accidents payable to the Social Insurance Fund.

In other words, the company will have to transfer the following amounts to the Fund’s income for the first quarter: 10,266 rubles. and 3,186 rub.

A year has passed since control over the payment of insurance premiums was again transferred to the Federal Tax Service. According to officials, the administration of contributions by tax inspectorates has a much better effect on their collection. The Social Insurance Fund was left only with the collection of contributions in case of injuries and occupational diseases of workers. How to calculate and pay insurance premiums in 2018 - we will tell you all the changes and the latest news on this topic.

How much should individual entrepreneurs pay for themselves?

First, about the amount of contributions that every entrepreneur must make for himself in 2018, even if he does not conduct real activities or has no income from the business. The formula for calculating these amounts has changed compared to previous years. Now contributions are no longer tied to the minimum wage, which shows rapid and significant growth - from 7,500 rubles at the beginning of 2017 to 9,485 rubles at the beginning of 2018.

It is expected that the minimum wage will be equal to the minimum subsistence level. If we consider that this amount is 11,163 rubles, then the previous linking of the amount of insurance premiums to the minimum wage would have caused a sharp increase in payments by individual entrepreneurs for themselves. To prevent this, the Government decided to establish a fixed amount of insurance premiums for 2018.

Law No. 335-FZ dated November 27, 2017 amended the provisions of Article 430 of the Tax Code of the Russian Federation, establishing insurance premiums for individual entrepreneurs for 2018 in a fixed amount:

• for compulsory pension insurance - 26,545 rubles;
• for compulsory health insurance - 5,840 rubles.

Thus, each entrepreneur will have to pay for himself in 2018 at least 32,385 rubles, which, compared to previous year, means an increase of 4395 rubles. If the entrepreneur was not registered in this capacity for the entire year, then the annual amount is recalculated accordingly.

The rule for calculating the additional contribution for income over 300,000 rubles per year has not changed: as before, 1% of the amount above the limit is charged for pension insurance. The limit on the amount of contributions an entrepreneur can make for his or her pension insurance also continues to apply. The maximum contributions to the Pension Fund in 2018 for individual entrepreneurs for themselves are 212,360 rubles: based on 8 * 26,545 * 12 months * 26%. Individual entrepreneurs pay contributions to their social insurance on their own voluntarily.

The table shows obligatory payments entrepreneur in 2018, calculated according to the new law

The deadlines for payment of individual entrepreneur payments have partially changed: a fixed amount of 32,385 rubles must be paid no later than December 31, 2018, and the additional 1% contribution can now be paid later - until July 1, 2019, and not until April 1, as before.

IP Sergienko A.M. received an income of 1.3 million rubles in 2018.The additional contribution to pension insurance will be ((1,300,000 - 300,000) * 1%) = 10,000 rubles. That is, in total IP Sergienko A.M. must pay for himself with such income 42,385 rubles. At the same time, a fixed amount of 32,385 rubles must be transferred no later than 12/31/18, and 10,000 rubles can be paid both in 2018 and before 07/01/19.

For the convenience of paying taxes and insurance premiums, we recommend opening a current account. Moreover, now many banks offer profitable terms for opening and maintaining a current account.

How much must payers of contributions for employees pay?

According to the new Chapter 34 of the Tax Code of the Russian Federation, payers of insurance premiums (except for individual entrepreneurs without employees, notaries, lawyers engaged in private practice) are also persons making payments and other remuneration to individuals. This category includes:

• employers under employment contracts;
• customers under civil contracts;
• ordinary individuals not registered as individual entrepreneurs.

Payers pay contributions at their own expense and do not deduct them from payments. to an individual. Insurance premium rates in 2018 remained at the same level and generally amount to 30% of employee benefits. In addition, there are some categories of payers for whom the insurance premium rate in 2018 was significantly reduced. In order to be able to make deductions at these reduced rates, the payer must comply with the mandatory conditions of Article 427 of the Tax Code of the Russian Federation.

Decree of the Government of the Russian Federation dated November 15, 2017 No. 1378 established the maximum base for calculating insurance premiums in 2018:

• for pension insurance - 1,021,000 rubles;
• for compulsory social insurance - 815,000 rubles.

Upon achieving these payments (separately for each employee), the payer pays contributions. If the payer is included in the preferential category, then after reaching the maximum base, contributions for the employee’s pension and social insurance are not paid. As for payments for health insurance, their tariff does not change upon reaching the maximum base.

Insurance premiums in 2018 the rates established by the Tax Code Russian Federation (table of general and reduced tariffs)

Additionally, a contribution is paid to the Social Insurance Fund for compulsory insurance against accidents at work and occupational diseases (from 0.2% to 8.5%). The deadline for transferring contributions for employees has not changed: no later than the 15th day of the month following the reporting month (clause 3 of Article 431 of the Tax Code of the Russian Federation).

New reporting on contributions

Although since 2017 all functions for monitoring the payment of contributions (except for contributions for injuries) have been transferred to the Federal Tax Service, there remains reporting that must be submitted to the funds.

IN Pension Fund:

• monthly - no later than the 15th day of the month following the reporting month (previously it was until the 10th);
• once a year, personalized accounting information (SZV-Experience) - no later than March 1, 2019 for 2018.

IN Social Insurance Fund:

• updated form, deadlines are the same - no later than the 20th day of the month following the reporting quarter (on paper) and no later than the 25th day for electronic reporting (if the number of employees is more than 25 people).

IN tax office for rent, which combined information that was previously included in the RSV and 4-FSS forms. A single calculation of contributions must be submitted no later than the 30th day following the reporting period (clause 7 of Article 431 of the Tax Code of the Russian Federation).

If an individual decides to carry out entrepreneurial activity, he needs to register with the Federal Tax Service as an entrepreneur. At the same time, he immediately falls under compulsory insurance and must annually transfer payments to social funds. The fixed payment calculator for individual entrepreneurs in 2019 will help you do this correctly and will take into account all changes in legislation.

Online calculator for calculating insurance premiums to the Pension Fund in 2019 for individual entrepreneurs for themselves

Who should pay fixed fees?

As soon as an entrepreneur receives an extract from the Unified State Register of Legal Entities, he is automatically obliged to calculate and transfer annual social contributions. Since 2017, you should send not to the funds themselves, but to the tax office.

These payments are called fixed payments because they are calculated based on a set rate. In this case, the minimum wage serves as the basis for calculating the amount of deductions.

All entrepreneurs who are registered with the Federal Tax Service are required to pay these contributions. They do not depend on the fact whether the individual entrepreneur has employees or whether he conducts his business alone.

Also, for the fact of transfer of contributions, it does not matter whether the activity is currently ongoing or suspended. If a person is registered as an entrepreneur, contributions must be paid annually, regardless of work results. In order to stop this, you need to contact the Federal Tax Service and deregister.

This rule is based on the fact that while a citizen is registered as an entrepreneur, this period is included in his length of service for calculating his pension.

Attention! An entrepreneur must transfer contributions even if he is registered as an entrepreneur and at the same time is in an employment relationship with another employer.

In what cases can you not pay fees?

The legislation provides for several situations in which an individual entrepreneur can suspend the calculation and payment of fixed insurance premiums:

• If the individual entrepreneur is on leave to care for a child under 1.5 years of age. There is a limitation on this benefit that the total total duration of vacations exempt from payment of payments cannot be more than 3 years.
• If you are caring for a disabled person of group 1, or for an elderly family relative who is over 80 years old;
• If the individual entrepreneur is on compulsory service in the armed forces;
• If the individual entrepreneur stays abroad with his spouse who has the status of a diplomat.

Frequency of payments

Existing regulations do not regulate the frequency with which deductions for compulsory self-employment insurance should be made. This decision remains with the individual entrepreneur himself. However, he needs to take into account that in certain taxation systems these contributions can be counted against the tax payment.

Thus, you can transfer insurance deductions:

• Annually total amount;
• Quarterly in the amount of 1/4 of the annual amount;
• Monthly in the amount of 1/12 of the annual amount;
• For any other period that is most profitable for the individual entrepreneur.

Important! The Tax Code does not establish the frequency of payment of fixed payments, but only the date no later than which this must be done. However, for payers they must be transferred quarterly in order to reduce the UTII tax by these amounts.

Deadlines for paying fixed payments to individual entrepreneurs for themselves for 2019

The provisions of the regulations state that the entrepreneur must make all deductions for the year no later than December 31 of the current year. When this date falls on a rest day or holiday, the payment deadline must be postponed to the next business day following this date.

The Tax Code of the Russian Federation leaves up to the entrepreneur the decision on how he will pay these amounts - either in full at once in one payment, or partially, as convenient for him, throughout the year. The main thing is that by December 31 these contributions are transferred to the budget in full.

Deductions from the amount of excess income in the amount of 1% must be sent no later than July 1 of the year following the current one. As in the previous case, if this date falls on a holiday or weekend, then it is moved to the next working day.

Attention! When an entrepreneur closes his certificate, the calculated fixed payment should be transferred to the budget no later than 15 days from the date of receipt of the extract and deregistration.

How are contributions calculated?

The legislation determines that fixed contributions of individual entrepreneurs to themselves must be established by the government on next year.

For 2018, the entrepreneur must pay:

• In the Pension Fund of Russia 26 thousand 545 rubles.
• In the Social Insurance Fund 5 thousand 840 rubles.

For 2019 the size will be:

• In the Pension Fund of Russia 29 thousand 354 rubles.
• In the Social Insurance Fund 6 thousand 884 rubles.

If the entrepreneur’s income for the year is more than 300,000 rubles, then he will need to calculate an additional contribution of 1%.

Deductions 1% = (Income - 300,000) * 1%

There is a situation when the billing period for calculating insurance premiums may be less than a year:

• this year.
• In the case of this year.
• In case of suspension of activities for the reasons described in the Tax Code.

In this regard, fixed payments for individual entrepreneurs in 2019 for themselves less than a year will be less than the established annual amount. To calculate such deductions, you should calculate the number full months during which the activity was carried out, the number of days in an incomplete month.

Pension contributions for an incomplete year = Contribution to the Pension Fund * Number of full months + Contribution to the Pension Fund * (Days of work in an incomplete month / Calendar number of days in an incomplete month)

Contributions to the Compulsory Medical Insurance Fund for an incomplete year = Contribution to the Social Insurance Fund * Number of full months + Contribution to the Social Insurance Fund * (Days of work in an incomplete month / Calendar number of days in an incomplete month)

Attention! Our online calculator contributions of individual entrepreneurs for themselves in 2019 makes it easy to calculate deductions with all the above features.

Which KBKs do you need to pay fees for?

Since 2017, all payments under the compulsory insurance system have been transferred to the tax authorities. In this regard, the BCC for all contributions has changed. These innovations also extended to fixed payments made by individual entrepreneurs for themselves in 2019.

Now the BCCs for them begin with the code “182”, which indicates that they belong to the tax authorities. In addition, starting this year, the KBK for a fixed contribution to pension insurance was merged from 1%.

The following BCCs are currently in operation.

For pension insurance:

• Fixed deductions and contribution of 1% – 182 1020214006 1110160.
• Penalties on contributions – 182 1020214006 2110160.
• Fine – 182 1020214006 3010160.

For health insurance:

• Fixed deductions – 182 1020210308 1013160.
• Penalties on contributions – 182 1020210308 2013160.
• Fine – 182 1020210308 3013160.

Please select your tariff.

Please indicate your gender.

According to the law, pension savings are not formed for citizens born in 1966 and older.

Enter another value for your work experience.

Please indicate your year of birth.

Enter a salary higher than minimum size wages in the Russian Federation in 2019 - 11,280 rubles.

In accordance with the data you entered, your length of service is , the number of pension points is . From 2025, the minimum total length of service to receive an old-age pension is 15 years. Minimal amount earned coefficients for assigning a pension - 30. If in your answers to the questions you indicated less than 15 years of experience or the number of accumulated coefficients does not reach 30, then you will be assigned a social old-age pension: for women at 60 years old, for men at 65 years old. The old-age social pension today is 5,034.25 rubles per month. In addition, you will receive a social supplement to your pension up to the subsistence level of a pensioner in the region of your residence.

In accordance with the data you entered, your length of service is , the number of pension points is . You do not have enough pension coefficients or length of service to assign an old-age insurance pension. From 2025, the minimum total length of service to receive an old-age pension is 15 years. The minimum number of earned coefficients for assigning a pension is 30. If in your answers to the questions you indicated less than 15 years of experience or the number of earned coefficients does not reach 30, then you will be assigned a social old-age pension: for women at 60 years old, for men at 65 years old. The old-age social pension today is 5,034.25 rubles per month. In addition, you will receive a social supplement to your pension up to the subsistence level of a pensioner in the region of your residence.

If you want to receive a higher pension, reconsider your life plans so that your work experience is 15 years or more and you can ultimately earn at least 30 pension coefficients.

Please check that the form is filled out correctly. The number of years of combining activities as a self-employed citizen and an employee cannot exceed the number of years of minimum experience specified in each type of activity separately.

If you want to receive a higher pension, reconsider your life plans so that your work experience is 15 years or more and you can ultimately earn at least 30 pension coefficients.

Sorry, the calculator is not intended to calculate the size of pensions of current pensioners, citizens who have less than 3-5 years left before retirement.

The calculation of insurance premiums in 2017 is regulated by Chapter 34 of the Tax Code of the Russian Federation. The limits have changed, but the tariffs have not. Companies will submit new calculations for contributions to the Federal Tax Service. For an example of filling out a new calculation, see our page.

Insurance premiums in 2017: payers, object, tax base

Payers. Insurance premiums in 2017 are charged to organizations that pay benefits to citizens, as well as individual entrepreneurs. The full list of payers is in Article 419 of the Tax Code of the Russian Federation.

An object. Insurance premiums are levied on payments to citizens insured in the system of compulsory pension, social and health insurance. It's about about rewards:

• within labor relations and under civil law contracts, the subject of which is the performance of work, the provision of services;
• under copyright contracts in favor of the authors of works;
• under agreements on the alienation of the exclusive right to works of science, literature, art, publishing license agreements, license agreements on granting the right to use works of science, literature, art.

Not recognized as an object of taxation:

• payments under the GPA, according to which ownership or property rights are transferred to the customer;
• payments under agreements related to the transfer of property (property rights) for use;
• remuneration to foreigners and stateless persons who separate division work abroad employment contract, on the territory of a foreign state perform work or provide services under the GPA.

The following are not subject to insurance premiums:

• compulsory social insurance benefits;
• compensation for expenses in connection with the performance of labor duties (performing work, providing services under the GPA), daily allowances within the limit and business trip expenses, expenses for professional training and advanced training, compensation related to dismissal (within the limit), except for compensation for unused vacation, etc.;
• financial assistance within 4000 rubles. per year, one-time financial assistance in connection with the birth of a child (if certain conditions and within the limit), in connection with natural disasters, etc.;
• contributions for compulsory insurance of employees, under voluntary personal insurance contracts and for the provision of medical services (there are special requirements for contracts), under non-state pension agreements and for the formation of additional pension savings (no more than 12,000 rubles per year for each employee);
• the cost of travel to and from the vacation destination (the cost of baggage transportation) for employees of “special” regions;
• tuition fees for workers in basic professional skills educational programs and additional professional programs;
• payments to temporarily staying foreigners when they are not considered insured under a specific type of compulsory social insurance.

The base for calculating contributions in case of disability and in connection with maternity also does not include benefits under the GPA.

The full list of non-taxable payments is in Article 422 of the Tax Code of the Russian Federation.

Taxable base counted every month:

• separately for each employee;
• cumulative total since the beginning of the year.

Only payments exempt from insurance premiums are not taken into account.

The maximum tax base is established:

• for contributions to compulsory pension insurance. Payments from above-limit payments are lower (this rule does not apply to contributions for additional tariffs);
• for contributions in case of disability and in connection with maternity. Contributions are not charged for payments above the limit.

In cases where payments are made in kind in the form of goods (works, services) or property, the taxable base is market price including VAT and excise taxes (minus the cost paid by the citizen).

Insurance premium rates in 2017

Basic tariffs for insurance premiums in 2017 will be the same as in 2016 (see table below).

Reduced insurance premium rates for 2017 installed:

• for companies on the simplified tax system with a preferential type of activity, pharmacy organizations on imputation, imputed individual entrepreneurs with a license for pharmaceutical activities, charitable organizations, IP on the patent system. All of them will only pay contributions to pension insurance at a rate of 20 percent (simplified - until income for the year exceeds 79 million rubles);
• for IT companies. Contributions for pension insurance will be charged from them at a rate of 8 percent, contributions in case of disability and in connection with maternity - at a rate of 2 percent, for health insurance - at a rate of 4 percent;
• for residents of Crimea, Sevastopol, zones of advanced socio-economic development and the free port of Vladivostok. For them, the contribution rates will be: 6 percent - for pension insurance; 1.5 percent - in case of disability and in connection with maternity; 0.1 percent - for health insurance.

All beneficiaries, as well as the conditions under which companies and entrepreneurs can qualify for reduced tariffs, are in Article 427 of the Tax Code of the Russian Federation.

Additional insurance premiums Pension insurance is paid for employees who are entitled to early retirement:

• at a rate of 9 percent - from payments to employees who work underground, in hazardous environments or in hot shops (subclause 1, clause 1, article 30 of Federal Law No. 400-FZ of December 28, 2013, list No. 1, approved by resolution Cabinet of Ministers of the USSR dated January 26, 1991 No. 10);
• at a rate of 6 percent - from payments to employees performing work from subparagraphs 2–18 of paragraph 1 of Article 30 of Law No. 400-FZ.

But if the company has conducted a special assessment of working conditions, the tariffs will be lower and depend on how harmful and dangerous the work is recognized.

Contribution rates for pension, social and health insurance - 2017

Income, which is subject to insurance premiums, arises on the day when the company (IP) accrues payments to citizens. However, the calculation of insurance premiums in 2017 must be done based on the results of the calendar month. The formula is:

Example. Calculation of insurance premiums in 2017 (the maximum base has been exceeded)

For the period from January to September 2017, the general director of the company received 750,000 rubles. For October he was credited with 130,000 rubles. As a result, his income since the beginning of the year (750,000 + 130,000 = 880,000 rubles) exceeded 755,000 rubles. (by 125,000 rubles), and 876,000 rubles. (for 4000 rubles). This means that the company’s accountant must accrue contributions to the Social Insurance Fund for October only from 5,000 rubles. (755,000 - 750,000), and in the Pension Fund - at a rate of 22 percent from 126,000 rubles. (876,000 - 750,000) and at a rate of 10 percent on the remaining 4,000 rubles. (880,000 – 876,000). And contributions to medical insurance and injuries must be calculated from the entire salary.

Insurance premiums in case of temporary disability and in connection with maternity can be reduced by benefits paid to employees. The FSS will check the correctness of the declared expenses. Fund officials will inform not only the company, but also the tax authorities about the decision to reimburse social insurance costs. If social insurance costs exceed accrued contributions, the difference will be counted against upcoming payments for the same type of insurance.

Example. Calculation of insurance contributions in 2017 for social insurance
Zarya LLC charges insurance premiums at general rates. In January, Zarya accrued in favor of its employees:

• salary – 500,000 rubles;
• sick leave – 10,000 rubles;
• maternity benefit – 50,000 rubles.

Insurance premiums for January - 150,000 rubles. (400,000 rubles × 30%), of which contributions in case of disability and in connection with maternity – 14,500 rubles. (RUB 500,000 × 2.9%).

Social insurance expenses for January - 60,000 rubles. (RUB 10,000 + RUB 50,000). And this is more than the accrued contributions for January (60,000 rubles > 14,500 rubles). Therefore, you will not have to pay social insurance contributions for January. Another 45,500 rubles. will be credited in subsequent months.

New form of calculation for insurance premiums from 2017

After the transfer of contributions to the control of the Federal Tax Service, there will be more reporting on them. Companies will submit four reports. The table will tell you which contribution reports to submit in 2017.

Table. All reports on contributions in 2017

Insurance premium calculation form 2017 approved by order of the Federal Tax Service dated October 10, 2016 No. ММВ-7-11/511. The new calculation is quite extensive. In the shape of title page and three sections. The first section is for data on accrued contributions. The second section is not filled out by all companies, but only by peasant and farm enterprises. The third section is for personalized information about insured persons.

What personal data of employees to check

Ten appendices must be filled out for the first section. They indicate contributions to the Pension Fund, Social Insurance Fund and expenses for benefits. Three applications are needed to confirm your right to a reduced contribution rate.

How to offset or reimburse benefits from the Social Insurance Fund

Form new form you will find below. You can read the procedure for filling it out in the article “Calculation of insurance contributions to the Federal Tax Service 2017”. By the way, at the forum of the Glavbukh magazine, accountants discussed the new report. Your colleagues explained what was unclear in the report and found inconsistencies in the tables and lines of the form.

Method of presentation. If average number employees for 2016 exceeds 25 people, then the organization must submit calculations for contributions to in electronic format. Will there be a fine if the company reports on paper? Yes, the inspectorate will issue a fine of 200 rubles if the company submits a paper payment calculation for contributions instead of an electronic one (Article 119.1 of the Tax Code of the Russian Federation).

In addition, a fine is possible if the organization submits a paper payment with errors, for example in the personal data of employees. Inspectors will send the company an electronic or paper notice of errors and ask them to correct the report. To do this, the company will have five working days from the date the inspection sent the electronic notification, and ten working days from the date the paper notification was sent. If the company does not correct errors in a timely manner, the contribution calculation will be considered unsubmitted. For this, inspectors will issue a fine - 5 percent of the amount of insurance premiums payable (Article 119 of the Tax Code of the Russian Federation).

I have a question
Will tax authorities block accounts for late payments for new contributions?

Yes, they will. Amendments to Article 76 of the Tax Code are being prepared, which will give tax workers this right

Calculation of insurance premiums to the Federal Tax Service: example of filling

We will show you with an example how to fill out a new calculation with the Federal Tax Service for insurance premiums.

Example
The average number of employees of Alpha LLC for the first quarter of 2017 was five people:
– A.V. Lviv;
– A.S. Glebova;
– V.N. Zaitseva;
– A.V. Volkov;
– Yu.A. Kolesov (performs work under difficult working conditions (according to list 2, approved by Resolution of the USSR Cabinet of Ministers of January 26, 1991 No. 10)).

Payments to employees in the first quarter, total / not subject to insurance contributions (RUB)

Amountsinsurance premiums,accrued in the first quarter (RUB)

To the Pension Fund of the Russian Federation

Contributions at an additional rate to finance the insurance part of the labor pension (6%)

The organization's expenses for compulsory social insurance during the first quarter of 2017

The amount of insurance premiums payable to the Social Insurance Fund of Russia was:

On April 27, 2017, completed and signed by director A.V. Lvov’s accountant submitted the calculation to the tax office.

Calculation of insurance premiums to the Federal Tax Service: sample filling