Contributions for injuries in 2021

Insurance premiums from the Social Insurance Fund against accidents
Pavel Andreev

Journalist, assistant editor

Insurance premiums are mandatory payments that the company transfers to a special account on a monthly basis.

This is monetary compensation to protect the interests of an employee injured at work. Regardless of the fact that payments are regular and made for each employee individually, funds are paid after the occurrence of an insured event.

How the Russian compulsory pension insurance system works

In the Social Insurance Fund, tariffs for accidents in 2021 remain the same as in the previous year, but the administration itself has undergone some changes. Next, we’ll look at the specifics of calculating insurance premiums!

What expenses can be reimbursed through injury insurance premiums and to what extent?

The list of costs for providing preventive measures that can be compensated from insurance premiums against injuries is indicated in clause 3 of Rules No. 580n. It should be noted that in 2021 this list was expanded. Now the following expenses of the institution can be paid from insurance premiums (innovations are highlighted in bold italics):

to conduct a special assessment of working conditions;
to implement measures to bring the levels of exposure to harmful and (or) hazardous production factors in the workplace into compliance with state regulatory requirements for labor protection;
for training on labor protection of certain categories of workers (including categories of workers at hazardous production facilities, managers, specialists of labor protection services, members of labor protection commissions);
for the purchase of special clothing, special shoes and other personal protective equipment manufactured in the Russian Federation (hereinafter referred to as PPE) for employees engaged in work with harmful and (or) dangerous working conditions, in work performed in special temperature conditions or associated with pollution. , in accordance with standard standards for the free issuance of PPE and (or) based on the results of a special assessment of working conditions, and flushing and (or) neutralizing agents. The policyholder's expenses for the purchase of special clothing are subject to financial support if the specified special clothing is made on the territory of the Russian Federation from fabrics, knitted fabrics, non-woven materials, the country of origin of which is also the Russian Federation;
for sanatorium and resort treatment of workers engaged in work with harmful and (or) hazardous production factors;
for mandatory periodic medical
examinations (examinations) of workers engaged in work with harmful and (or) hazardous production factors;
to provide therapeutic and preventive nutrition to workers for whom the specified nutrition is provided for by the List of industries, professions and positions in which work entitles them to free medical and preventive nutrition in connection with particularly harmful working conditions, approved by Order of the Ministry of Health and Social Development of the Russian Federation dated February 16, 2009 No. 46n ;
for the purchase of devices for determining the presence and level of alcohol content (breathalyzers or breathalyzers) (if employees undergo mandatory pre-shift and (or) pre-trip medical examinations);
for the purchase of devices for monitoring the work and rest schedule of drivers (tachographs) (if the policyholders carry out passenger and cargo transportation);
for the purchase by policyholders of first aid kits;
for the purchase of individual instruments, devices, equipment and (or) complexes (systems) of instruments, devices, equipment directly intended to ensure the safety of workers and (or) control over the safe conduct of work within technological processes, including underground work;
for the purchase of individual instruments, devices, equipment and (or) complexes (systems) of instruments, devices, equipment that directly provide training on the safe conduct of work, including mining, and actions in the event of an accident or incident at a hazardous production facility and (or) remote video and audio recording of briefings, training and other forms of training of workers on safe work performance, as well as storage of the results of this recording.

The amount of funds allocated by the employer for financial support of preventive measures cannot exceed 20% of the amount of insurance premiums accrued by him for the previous calendar year, minus the costs of paying security for this type of insurance made by the policyholder in the previous calendar year (clause 2 of Rules No. 580n).
The said paragraph also states that if an insured institution with up to 100 employees has not spent on preventive measures during two consecutive years preceding the current financial year, the amount of funds allocated by this insurer to finance the designated measures will not may exceed:

20% of the amounts of insurance premiums accrued by him for three consecutive years preceding the current financial year, minus the costs of paying security for the specified type of insurance, made by the insured for three consecutive calendar years preceding the current financial year;
the amount of insurance premiums to be transferred to the Social Insurance Fund in the current financial year.

Procedure and deadlines for submitting documents to the Social Insurance Fund

The insurer institution needs to contact the territorial body of the Social Insurance Fund at the place of its registration before August 1 of the current calendar year with an application for financial support for preventive measures (clause 4 of Rules No. 580n). The application can be submitted on paper or electronically. It must also be accompanied by:

financial support plan for preventive measures in the current calendar year (the form is given in the appendix to Rules No. 580n), developed taking into account the list of measures to improve the working conditions and safety of workers, drawn up based on the results of a special assessment of working conditions, and (or) a collective agreement (agreement on labor protection between the employer and the representative body of workers), indicating the amount of financing;
a copy of the action plan to improve the working conditions and safety of workers, developed based on the results of a special assessment of working conditions, and (or) a copy (extract from) the collective agreement (agreement on labor protection between the employer and the representative body of workers);
documents (copies of documents) justifying the need for financial support for preventive measures depending on the types of measures included

Copies of documents must be certified by the seal of the institution (if available) (clause 6 of Rules No. 580n).
In turn, the territorial body of the FSS posts information on its website:

about the received application, including the date and time of receipt of the application, the name of the policyholder, within one working day from the date of registration of the application;
about the progress of consideration of the application.

Payment for preventive measures by insurer institutions within the framework of the pilot project is carried out in accordance with Decree of the Government of the Russian Federation dated April 24, 2011 No. 294.
We will consider the features of reimbursement of the insurer's expenses within the framework of the pilot project below.

Refusal to provide financial support for preventive measures

The FSS authorities can make a decision to refuse financial support for preventive measures only in the following cases (clause 10 of Rules No. 580n):

if, on the day of filing the application, the policyholder has outstanding arrears, arrears of penalties and fines resulting from the reporting period in the current financial year, arrears identified during a desk or field inspection, and (or) accrued penalties and fines based on the results of a desk or field inspection checks;
if the submitted documents contain false information;
if the funds provided by the FSS budget for financial support of preventive measures for the current year have been fully distributed;
if an incomplete set of documents is submitted.

Refusal to provide financial support for preventive measures on other grounds is not permitted.
The policyholder has the right to submit an application again, but no later than August 1, to the territorial body of the Social Insurance Fund at the place of his registration.

How to issue payment orders for payment of contributions

Now contributions are transferred in separate payment orders to each extra-budgetary fund (PFR, FFOMS, FSS of the Russian Federation) (Part 4 of Article 16 of Law No. 212-FZ).

Since the Federal Social Insurance Fund of the Russian Federation remains the administrator for contributions “for injuries”, it is necessary to send payment documents for the payment of these contributions to the fund (clause 1.1 of Article 22 of Law No. 125-FZ).

Tax inspectorates become the administrator for contributions to compulsory health insurance, compulsory medical insurance and compulsory social insurance (in terms of insurance in case of disability and in connection with maternity). Therefore, starting with payments for January 2017, payment orders for the transfer of these contributions should indicate the territorial tax authority as the recipient. In this regard, new BCCs for payment of contributions must also be approved.

The procedure for the FSS bodies to make a decision on reimbursement of the policyholder's expenses

According to clause 8 of Rules No. 580n, the decision by the FSS bodies on financial support for preventive measures, including the amount of financial support or refusal to provide financial support, is carried out in the following order:

in relation to policyholders for whom the amount of insurance premiums accrued for the previous year is up to 10,000,000 rubles. inclusive, - within 10 working days from the date of receipt of the set of documents specified in clause 4 of Rules No. 580n (the decision is made by the territorial office of the Social Insurance Fund at the place of registration of the policyholder);
in relation to policyholders for whom the amount of insurance premiums accrued for the previous year is more than 10,000,000 rubles - within 3 working days from the date of receipt of the documents referred to in clause 4 of Rules No. 580n, the territorial office of the FSS sends them for approval to the FSS (central authority), which approves the submitted documents within 15 working days from the date of their receipt.

These decisions are formalized by order of the territorial branch of the FSS and are sent to the policyholder within three days from the date of their adoption or approval from the central body of the FSS. When making a decision to refuse financial support - with justification of the reasons (clause 9 of Rules No. 580n).

The procedure for determining average earnings for the purpose of benefits

Let us remind you that the average earnings for calculating benefits (for disability, for pregnancy and childbirth, for child care) are determined based on payments for the billing period for which contributions to the Social Insurance Fund of the Russian Federation are calculated (Parts 1, 2 of Article 14 of Law No. 255- Federal Law).

The adopted amendments do not change the specified principle of calculating earnings. It is only necessary to take into account that the average earnings include amounts that were subject to contributions to the Social Insurance Fund of the Russian Federation (Clause 10, Article 9 of Law No. 250-FZ):

according to the rules of Law No. 212-FZ - for periods before December 31, 2016;
according to the rules of the Tax Code of the Russian Federation - for periods from 01/01/2017.

Features of reimbursement of expenses within the framework of the pilot project

Payment for preventive measures by insurer institutions within the framework of the pilot project is carried out at their own expense with subsequent reimbursement from the FSS budget within the amount agreed with the territorial body of the FSS for these purposes.
By virtue of the Regulations on the specifics of reimbursement of expenses of the insurer in 2012 and 2021 for preventive measures to reduce industrial injuries and occupational diseases of workers in the constituent entities of the Russian Federation participating in the implementation of the pilot project[1], the amount of funds allocated for the financial support of preventive measures, list of data measures on which the policyholder spends his own funds with subsequent reimbursement of expenses incurred, the procedure and timing for sending and considering the policyholder’s application for financial support for preventive measures, a list of documents attached to the application and the requirements for their execution, as well as grounds for refusal to provide financial support for preventive measures measures are determined in accordance with Rules No. 580n.

To compensate for the costs of providing preventive measures, the policyholder applies to the territorial body of the Social Insurance Fund at the place of registration with an application for reimbursement of expenses incurred and submits supporting documents no later than December 15 of the corresponding year. The form of such an application is approved by Order of the Ministry of Health and Social Development of the Russian Federation dated July 11, 2011 No. 709n.

The territorial body of the Social Insurance Fund, within five working days from the date of receipt from the policyholder of an application for reimbursement of expenses incurred to pay for preventive measures and documents confirming the expenses incurred, makes a decision on reimbursement of expenses from the Social Insurance Fund budget and transfers the funds to the bank account of the policyholder specified in this statement.

Expenses actually incurred by the policyholder, but not confirmed by documents on the intended use of funds, are not subject to reimbursement.

Confirmation of costs for providing preventive measures

By virtue of clause 12 of Rules No. 580n, the institution is obliged to keep records of funds allocated for the financial support of preventive measures for the payment of insurance premiums, and to submit a quarterly report on their use to the territorial body of the Social Insurance Fund.
The recommended form of a report on the use of insurance premiums for compulsory social insurance against industrial accidents and occupational diseases to finance preventive measures to reduce industrial injuries and occupational diseases of workers is given in Letter of the Federal Social Insurance Fund of the Russian Federation dated 07/02/2015 No. 02‑09‑11/16 -10779 (Appendix 2).

Along with the specified report, the insurance institution submits documents confirming the expenses incurred to the territorial body of the Social Insurance Fund.

The insured institution is responsible for the targeted use of the amounts of insurance premiums for the financial support of preventive measures on the basis of an agreed plan for the financial support of preventive measures and in case of incomplete use of these funds, it reports this to the territorial body of the Social Insurance Fund at the place of its registration before October 10 of the current year (clause 13 Rules No. 580n).

Expenses that are not supported by documents or incurred on the basis of documents that were incorrectly executed or issued in violation of the established procedure are not subject to offset against the payment of insurance premiums.

Preferential rates

In 2021, reduced rates continue to apply for some types of activities:

enterprises that fall into the preferential category - charity, construction, education, healthcare, etc., if they receive an annual income of no more than 79 million rubles;
pharmaceutical staff;
an enterprise that conducts financial activities in free economic zones defined by law;
IT companies;

There are a large number of such categories. The rate ranges from 0 to 2%. The full list is given in Art. 427 Tax Code of the Russian Federation.