Discounts and surcharges to insurance rates for premiums “for injuries”

What's new in the discount application form?

The application now contains a field to indicate the checkpoint. In addition, it includes a table in which you need to reflect the amounts:

• contributions accrued for payment for previous reporting periods, as well as for the last 3 months of the current reporting period;
• expenses not accepted for offset;
• funds received from the Foundation;
• overpaid or collected contributions that are returned or offset;
• expenses for payment of insurance coverage for previous reporting periods and 3 months of the current one;
• contributions paid for previous reporting periods and 3 months of the current one;
• written off debt of the policyholder.

Introductory information

Insurance premiums for injuries are paid by those organizations and individual entrepreneurs that have employees (regardless of the taxation regime). Contributions are calculated based on the insurance tariff, taking into account a discount or premium (clause 1, article 22 of the Federal Law of July 24, 1998 No. 125-FZ “On compulsory social insurance against industrial accidents and occupational diseases”). The maximum possible discount is 40% of the tariff. The discounted rate is determined by the following formula:

Tariff set for the employer for the current year = Tariff corresponding to the main type of activity of the company for the current year × (100% discount)

Let us explain the application of the formula. Let's say the policyholder is engaged in the retail trade of alcoholic beverages (OKVED code 52.25). This type of activity is equated to the first class of professional risk (Order of the Ministry of Labor of Russia dated December 25, 2012 No. 625n). The rate of contributions for injuries for this class is minimal and amounts to 0.2% (Article 1 of the Federal Law of December 22, 2005 No. 179-FZ). If the policyholder receives the maximum discount (40%), then the tariff will decrease to 0.12% (0.2 × (100% - 40%)). The same approach will be applied to other tariffs (from 0.2% to 8.5% of the amount of payments and benefits accrued to employees).

Fill out and submit 4‑FSS online for free using the current form

As you can see, the insurance rate depends on the main type of activity of the organization or individual entrepreneur (the more dangerous the activity, the higher the rate will be).

The main activity is the type of activity from which the organization, based on the results of the previous year, has the largest share in total revenue (excluding VAT). The main type of activity of an individual entrepreneur is determined on the basis of the Unified State Register of Individual Entrepreneurs (clauses 9, 10 of the Rules, approved by Decree of the Government of the Russian Federation of December 1, 2005 No. 713).

Now policyholders have the opportunity to receive a discount on injury premiums for 2015. To do this, you need to contact the FSS before November 1, 2014. If the discount is agreed upon, then you will be able to pay less next year.

How long does it take for the FSS to make a decision on an application?

The time frame for making a decision on establishing a discount depends on the amount of accrued contributions for the previous year:

• up to 15 million rubles inclusive - 10 working days from the date of acceptance of the application;
• more than 15 million rubles - 18 working days.

Thus, the deadlines have not changed, but the threshold amount has been increased. Previously it was 6 million rubles.

The decision to establish a discount for the policyholder for the next financial year is made no later than December 1 of the current financial year.

Discounts and surcharges to insurance rates for premiums “for injuries”

It was noted above that premiums and discounts are calculated according to the Methodology, which provides special formulas for their calculation.

To calculate a premium or discount, the following information is required for the calendar year preceding the calculation period:

• on the amount of insurance premiums accrued by the employer;
• on the average number of employees;
• about insured events that occurred with the insured (employer);
• on the number of days of temporary disability of workers due to a work injury;
• on the amount of temporary disability benefits paid by the employer to the employee at the expense of compulsory social insurance against industrial accidents and occupational diseases;
• on the amounts of insurance payments and additional expenses paid by the Fund to persons injured at work with a particular employer.

The employer and the Fund can obtain the information provided from payroll statements for the Fund (in Form 4-FSS), data from the subsystem “EIIS SOCISTRakh “Insured Event””, personal files of victims stored in the Fund, investigation materials of insured events and other documents provided by employers in the FSS of the Russian Federation.

Specialists at the Fund's branches calculate bonuses and discounts in a special program, but the employer can check the correctness of the calculation manually.

So, industry and insurance indicators are used to calculate premiums and discounts.

The calculation is carried out according to three main insurance indicators: A, B, C.

A is the ratio of the amount of payments for all accidents that occurred to the accrued amount of insurance payments. This indicator is determined by the formula:

A = O: V,

where O is the amount of insurance coverage, which includes the amounts of temporary disability benefits, insurance payments and payment of additional expenses for medical, social and professional rehabilitation for the previous calendar year, made in total by the policyholder and the Fund in connection with insured events that occurred over the entire the period of financial and economic activity carried out by the policyholder. Measured in rubles;

V – the amount of accrued insurance premiums for the previous calendar year. Measurements are made in rubles.

B is the number of insurance cases per thousand employees. This indicator can be found using the formula:

B = K: N x 1,000,

where K is the number of insured events for the previous calendar year;

N – average number of employees for the previous calendar year, people.

C is the number of days of disability per insured event. This indicator is calculated using the formula:

C = T : K,

where T is the number of days of temporary disability for the previous calendar year due to insured events.

The decision to grant an employer a discount or premium to the insurance rate is made by the Social Insurance Fund only after comparing the obtained insurance indicators with industry indicators.

Please note: if an employer has at least one of the insurance indicators (A, B or C) higher than those established for the industry, then such an employer is assigned a premium to the insurance rate.

The surcharge (P) is calculated using the following formula:

P = ((Astr : Aved + Vstr : Vved + Sstr : Sved) : 3 – 1) x 100%,

where Astr, Vstr, Cstr are indicators A, B and C, calculated for each policyholder;

Aved, Vved, Sved – average values ​​of indicators for the type of economic activity that corresponds to the main type of activity of the insured.

To calculate the discount (C), a slightly different formula is used:

C = (1 – (Astr : Aved + Vstr : Vved + Sstr : Sved) : 3) x q1 x q2 x 100%,

where q1 is the coefficient of the level of certification of workplaces according to the working conditions of the insurer. In this case, q1 = 0, if the insurer, as of the end of the previous calendar year, had a level of certification of workplaces for working conditions less than 0.3. Accordingly, if the level of certification is greater than or equal to 0.3, then q1 = 1;

q2 – coefficient of the level of mandatory preliminary and periodic medical examinations of the policyholder. This coefficient is calculated as the ratio of the number of employees who have undergone mandatory preliminary and periodic medical examinations to the number of all employees subject to these types of examinations for the insurer. In this case, q2 = 0 if the policyholder, as of the end of the previous calendar year, had a level of mandatory preliminary and periodic medical examinations less than 0.9. And if this level is greater than or equal to 0.9, then q2 = 1.

Please note: for an insured who has 0 = 40%, the discount is set at 40%.

Documents for receiving a discount

If the listed conditions are met, to receive a discount you need to contact your territorial branch of the Social Insurance Fund and submit an application in the prescribed form (Appendix No. 5 to Order of the Ministry of Labor of Russia dated September 6, 2012 No. 177n). The application will need to indicate, in particular, the OKVED code that corresponds to the main activity of the policyholder.

You can send an application to the FSS:

• in paper form;
• in the form of an electronic document signed with an enhanced qualified electronic signature (clause 21 of the Administrative Regulations, approved by order of the Ministry of Labor of Russia dated September 6, 2012 No. 177n, hereinafter referred to as the Regulations).

There is no need to submit other documents. They will take the information necessary for FSS specialists to establish a discount from the previously submitted calculation by the policyholder in Form 4-FSS. After all, information about medical examinations and certification performed as of January 1, 2014 is reflected in table 10 of section II of FSS Form-4, which is submitted by all policyholders.

Starting with reporting for the first quarter of 2014, Table 10 of Section II of Form-4 of the FSS must reflect data on a special assessment of working conditions, as well as on mandatory preliminary and periodic medical examinations performed at the beginning of the year. However, if the validity period of certification of workplaces for working conditions has not expired and a special assessment has not been carried out, information about the certification of workplaces is entered into the table (paragraph 2 of clause 34.1 of the Procedure for filling out Form-4 of the FSS, approved by Order of the Ministry of Labor of Russia dated March 19, 2013 No. 107n). Also see “Form 4-FSS has been changed”; “Since 2014, instead of certifying workplaces, it is necessary to conduct a special assessment of working conditions”; “Special assessment of working conditions: select an “appraiser” and submit a declaration of conformity.”

Who can receive a discount on injury premiums?

The insurance tariff of each organization is set by the territorial body of the Social Insurance Fund based on the main type of activity of the policyholder. But this tariff is basic. Discounts and surcharges apply. In this case, the application of discounts is of a declarative nature, and their maximum size cannot exceed 40%. If the employer submits an application before November 1, the FSS may set an insurance rate taking into account the discount from January 1 of the following year. That is, those employers who submit applications before November 1, 2021 will be able to pay less to the Social Insurance Fund from January 1, 2021, and the Social Insurance Fund will send them a verdict on the discount by December 1, 2021. But not all organizations have the right to a discount. Only those who:

1. We registered and started doing business more than 3 years ago. In particular, to receive a discount on contributions for injuries in 2021, you must be registered and entered into the Unified State Register of Legal Entities no later than January 1, 2015.
2. Have no debt on personal injury insurance premiums as of the date of application.
3. There were no fatal accidents recorded in the year before filing the application.
4. Workers were sent for mandatory medical examinations.
5. Conducted a special assessment of working conditions.

True, these are only grounds for filing an application. Before making a decision, FSS specialists will conduct a full analysis of the organization’s activities. The main type of activity of the organization according to OKVED will be taken into account, and all indicators for the last 3 years will be studied:

• ratio of injury payments to assessed contributions;
• number of industrial accidents;
• the severity of each accident in terms of the number of days of temporary disability.

To make a final decision, the FSS will compare all the organization’s indicators with the average values ​​for the type of activity of other companies in the same industry. The FSS approves such industry averages every year. For example, for 2021 they were approved by Resolution of the Federal Social Insurance Fund of the Russian Federation dated August 3, 2018 No. 85. If the organization’s indicators are below the industry average, then a discount will be provided. If an organization does not agree with the refusal of a discount or its amount, it is possible to challenge the decision of the Social Insurance Fund in court.

Who can qualify for a discount?

Any policyholder can receive a discount for 2015 if five conditions are simultaneously met (clauses 4, 5, 8 of the Rules approved by Decree of the Government of the Russian Federation of May 30, 2012 No. 524, hereinafter referred to as Rules No. 524). Let's present them in table form:

Conditions for receiving a discount

What's happened?

The Russian Social Insurance Fund (FSS) reminded all employers of the need to submit an application for a reduction in insurance contributions against industrial accidents and injuries in 2021. Many employers are entitled to a discount of up to 40%, but this can only be provided to them upon application. The amount of insurance premiums that employers pay monthly is not uniform; it depends on the insurance tariff established by the Social Insurance Fund. That is why it can be significantly reduced.

Formula for calculating the premium

The amount of the premium is a percentage of the insurance rate. If the percentage is a fraction, it is rounded to the nearest whole number.

The surcharge is calculated using the formula:

If the difference (1-q1) or difference (1-q2) is equal to zero, then the number 0.1 should be substituted in the formula instead.

If the amount of the premium (including rounding) is less than 40, then the Social Insurance Fund will approve exactly this value. If the resulting figure is greater than or equal to 40, then the Fund will assign a premium equal to 40 percent.