Insurance premiums of separate divisions in 2021 and 2021

Insurance premiums for separate divisions “empowered” from January 1, 2021

Until 01/01/2017 Separate divisions (SO) paid insurance contributions to the funds and submitted reports subject to the simultaneous fulfillment of three conditions:

OP is allocated to a separate balance sheet;
OP has a bank account;
The OP makes payments in favor of individuals.

Initially, you need to define the concept “A separate division makes payments.” What documents can confirm the presence of such a condition? This:

Regulations on the branch;
Order (instruction) on the creation of an OP;
Regulations on remuneration;
Payroll orders;
As well as other local documents of the organization.

For the purpose of calculating contributions administered by the Federal Tax Service and contributions administered by the Social Insurance Fund, from 2021, separate divisions of companies are recognized as payers of contributions in different ways:

To summarize, the conditions for registration with the Social Insurance Fund and tax inspectorates are different. If an organization gives a separate division the authority to accrue payments to individuals, but does not open a current account for it and notify the Federal Tax Service about this division, then the question arises: what to do with contributions to OSS from tax and personal income tax authorities?

The fact is that after a message is submitted to the Federal Tax Service Inspectorate about vesting a separate unit with the authority to accrue payments to individuals, it will notify the territorial branches of the Pension Fund and the Social Insurance Fund at its location about such a separate unit (clause 15, clause 1, article 32 Tax Code of the Russian Federation).

Important! There is no need to submit an application for registration with the Pension Fund. The Pension Fund will register a separate division as a payer of insurance premiums based on information from the tax authorities.

Therefore, the organization itself needs to register a separate division in the Social Insurance Fund as a payer of contributions to OSS from the NS and PP and inform the Federal Tax Service about the vesting of the powers of a separate division:

But the bodies of the Social Insurance Fund and the Pension Fund of the Russian Federation do not register such “separates” as contribution payers. It is necessary for a separate division to satisfy two conditions: accrual of payments and a bank account (clause 3, clause 1, article 11 of the Law of December 15, 2001 No. 167-FZ, as amended) and (clause 2, clause 1, art. 6 of Law No. 125-FZ).

Important! It makes sense not only to give a separate division the authority to accrue payments to individuals, but also to open a current account for it.

Thus, the organization will have a uniform procedure for paying contributions and submitting reports. Namely: the organization will pay all fees and submit reports to the Federal Tax Service, Pension Fund and Social Insurance Fund at the location of this separate unit.

This procedure is applicable only to separate divisions that were created starting from 01/01/2017. and are vested with the specified powers.

Attention! Tax authorities are more “attentive” to the organization and its separate divisions, so the consequences of failure to submit reports and non-payment of insurance premiums are large-scale.

So, fines for insurance premiums in 2021:

Results

Since 2021, the provisions valid for insurance premiums are regulated by 2 documents: the Tax Code of the Russian Federation (for most of their types) and Law 125-FZ (for “accidental” contributions). The main condition for payment of contributions and reporting on them by a separate unit is that it calculates and issues wages. According to the Tax Code of the Russian Federation, this circumstance leads to the obligation to separate payments and reporting by division, and according to Law 125-FZ it can serve as one of the grounds for registering a division as an insurer paying premiums and reporting on them.
You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.

Insurance premiums for separate divisions - premium payers until January 1, 2017.

If a company has “separate entities” that were payers of contributions in 2021 and were registered with the Social Insurance Fund and the Pension Fund of the Russian Federation at their location, then for them everything remains the same and nothing changes, that is, they remain payers of contributions in 2021.

They must pay contributions and report at their location:

In the Federal Tax Service - for contributions to compulsory health insurance, compulsory health insurance and compulsory health insurance for VNiM;
To the FSS department - for OSS contributions to NS and PZ;
To the Pension Fund of Russia department – about personalized information on individuals.

If the separate division paid contributions to the funds in 2016, it will continue to pay them as before. The only recipient of contributions for compulsory medical insurance, compulsory medical insurance and VNiM will be the tax authority at the location of the separate division.

Important! There is no need to notify the tax authorities for organizations with separate divisions that paid their own contributions before 01/01/2017.

Definition of terms

Any enterprise (Russian or foreign) has the right to open a separate division in Russia or abroad; its status can be a branch, representative office or a complex of stationary workplaces (SWP). But according to the Civil Code, Art. 55 OP is not endowed with legal capacity, i.e. it cannot be a separate legal entity.

Legal status remains with the main enterprise that opened the division. The OP, according to its status, performs certain functions in the interests of the main enterprise. From the 11th Art. It becomes clear to the Tax Code that the division must be located at an address that is different from the address of the main enterprise. An enterprise can be located in one region (locality) and open an OP in another.
Article 11. Institutions, concepts and terms used in this Code

But in fact, OPs are opened by enterprises even within the same locality, on a neighboring street or in the same building, but in a different entrance, when it comes to placing it in an apartment in a multi-story building.

A department that is equipped with stationary workstations so that they can function for more than 1 month can be considered separate by law. Thanks to SRM, employees can perform their work duties. But in general, any OP is controlled by the main enterprise.

The differences between divisions are that some can be transferred to a separate balance sheet, such as a branch or representative office (in some cases), while others cannot (SRM complex). This means that the OP, who is on a dedicated balance sheet, has the right to hire employees and pay them income, which means that he must have a separate current account.

The functions that the legislator allows to assign to the OP differ:

Branch	Can perform some or all of the functions of the enterprise, including representative ones. He is allowed to engage in commercial activities. To manage the branch, the board of founders appoints a separate person to the position of director. A separate Regulation or Internal Rules are being developed for the operation of the branch.
Representation	It is obliged to represent the interests of the enterprise that opened it, i.e. it can only take on part of the functions. He is not allowed to engage in commercial activities. The work of the representative office is subordinate to the head office and its Regulations on the procedure of work. Only in some cases can a director be appointed for management by order of the head of the main enterprise.
SRM complex	In fact, it is a separate office, which is located in a different location. Employees of such an OP perform the same functions as in the main enterprise, because they are in an employment relationship with it, nothing more. The SRM complex cannot engage in commercial activities, it does not have a separate manager, management is carried out from the main office through a responsible employee, who is appointed by order of the director of the enterprise.

Briefly about the “main” taxes and contributions of separate divisions in 2021

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In what form - on paper or via the Internet?

The threshold for the number of employees, over which a company must submit the DAM only via the Internet, has been lowered (clause 4 of Article 80, clause 10 of Article 431 of the Tax Code of the Russian Federation). From January 1, 2021, the following must report via the Internet with a qualified electronic signature:

companies with an average number of employees for the previous billing period of more than 10 people (previously more than 25 people);
newly created companies (including through reorganization) with more than 10 employees (previously more than 25).

The rest can choose the method of submitting the calculation: via the Internet with the EPC or on paper - in person, through a representative or by mail with a list of the attachments.

Where to pay fees and submit reports on individual units: special cases

Both of the above documents (Tax Code of the Russian Federation and Law 125-FZ) introduce a special rule for structural units located outside the borders of the Russian Federation. The legal entity submits reports on them and pays fees at the location of the parent structure (clause 14 of article 431 of the Tax Code of the Russian Federation, clause 14 of article 22.1 of law 125-FZ).

The largest taxpayers, guided by paragraph 3 of Art. 80 of the Tax Code of the Russian Federation, which requires all their tax reporting to be submitted at the place of registration as the largest, it should be borne in mind that this requirement is not related to reports on insurance premiums. Therefore, this kind of reporting will have to be submitted by the largest taxpayers in the same way as all other policyholders: in the locations of the legal entity itself and its separate structures (letters of the Ministry of Finance of Russia dated 02/28/2017 No. 03-15-06/11252, dated 02/03/2017 No. 03- 15-06/5796, dated 01/30/2017 No. 03-15-06/4424).

From 2021, it has become possible to pay contributions independently. Read more about this in the article “Insurance premiums can also be paid for third parties.”

Where is the RSV-1 calculation submitted?

At the end of each reporting period, all policyholders (organizations or individual entrepreneurs) must submit to the Pension Fund a calculation in form RSV-1, which contains information about contributions to compulsory pension and health insurance, which are calculated from payments to staff.

organizations (that is, legal entities) are required to transfer the RSV-1 PFR form to the territorial divisions of the PFR at their location;
individual entrepreneurs - submit RSV-1 at their place of residence.

Branch registration

When an enterprise opens a branch or representative office, information about it must be entered into the charter, which, in edited form, is submitted to the tax office so that the information is entered into the Unified State Register of Legal Entities. To do this, the company submits an application and other documents. When organizing a SRM complex, the enterprise does not make changes to the charter, which means there is no need to register information in the Unified State Register of Legal Entities.

In NK, in Art. 83 says:

When the territorial branch of the Tax Service, where the enterprise is registered, enters information about the opening of a branch or representative office in the Unified State Register of Legal Entities, then it will transfer the relevant information to the tax office at the location of the OP for registration. The activities of a division can begin from the moment information about it is entered into the Unified State Register of Legal Entities.
An OP, which is a complex of SRM, must register with the territorial tax office at its location independently by submitting an application on a unified form and other documents. Moreover, the legislator allocates a period of 1 month for this from the moment the OP starts working.

After registration with the territorial tax office, information about the unit is submitted automatically to extra-budgetary funds at the place where the OP is located. But in order to register each OP as an insurer, if it will pay income to employees or other persons, you will have to submit applications and the necessary documents to the Funds. In order for any OP to be registered and registered at its location, it must begin economic activity there or already conduct it.

OP tax reporting

Current accounting question: what to do if there is a separate division, where to submit reports in this case? The answer depends on the taxation system used by the organization in the reporting period:

If the company uses OSNO:
VAT - only the head office reports, no divisions according to the OP when filling out the VAT declaration are allowed.
If the organization applies a simplified taxation regime. The declaration under the simplified tax system is submitted to the Federal Tax Service only at the location of the head office. OPs do not report on simplified procedures to the inspection.
The company applies UTII. The UTII declaration is submitted to the tax office separately for GU and for each OP. In this case, on the title page of the report on the “imputation” for the OP, indicate code 310.
Land, transport and property tax, what reporting does the branch submit? If the taxable object is located on the territory of the EP, is registered at the EP (branch) and is used by it to conduct business, then you will have to report to the Federal Tax Service at the location of the unit. You will also have to pay separately.
Excise taxes. The procedure for submitting reports to a separate unit in relation to excise taxes directly depends on the category of excisable products:
when selling alcoholic products - at the place of its sale;
for petroleum products and other excisable goods, reporting should be done both at the place of affiliation of the parent organization and all its OPs.

Use free access to the ConsultantPlus instructions on payment and reporting for personal income tax for separate divisions.

to read.

Features of accounting for indicators for the distribution of the tax base

The average number of employees should be determined in accordance with the rules of statistical accounting. This is Rosstat order No. 772 dated October 26, 2017.

The amount of labor costs is determined according to the rules of tax accounting, that is, on the basis of Art. 255 Tax Code of the Russian Federation. This option is advisable for companies with a seasonal work cycle.

The residual value of fixed assets is generally determined according to tax accounting data. Organizations using the non-linear method of calculating depreciation have the right to use accounting data to calculate it (clause 2 of Article 288 of the Tax Code of the Russian Federation).

Now we will show an example of calculating income tax for a separate division.

Alpha LLC, located in St. Petersburg, has a separate division in the Novgorod region. The enterprise chose the average number of employees as the “labor” component of the income tax distribution base.

Profit for the company as a whole for the 1st quarter of 2021 amounted to 1 million 500 thousand rubles. Average headcount for the period: for the company – 280 people, including for the branch – 56 people. Residual value of fixed assets: total – 5 million 300 thousand rubles, including for the branch – 530 thousand rubles.

Let us determine the profit attributable to the branch. Its specific gravity will be:

K = (56 / 280 + 530 / 5300) / 2 = (20% + 10%) / 2 = 15%

The profit of the branch will be equal to:

Pf = 1500 × 15% = 225 thousand rubles.

Income tax will be paid in the following order:

to the federal budget: 1500 × 3% = 45 thousand rubles;
to the budget of the city of St. Petersburg: (1500 – 225) × 17% = 216.75 thousand rubles;
to the budget of the Novgorod region: 225 × 17% = 28.25 thousand rubles.

Also see “How to Calculate Income Tax.”

Where to submit RSV

share on: In 2021, by a separate order of the Federal Tax Service, a new form for calculating insurance premiums was approved, which is to be used from 2019. The new form actually replaces several previous ones at once. This change is associated with the transfer of powers to control and verify reporting on assessments of contributions from the Pension Fund of the Russian Federation and the Social Insurance Fund to the fiscal authority of the Russian Federation.

The Pension Fund also retained some powers related to the submission of the current monthly report, and another type of annual report on employee experience was added. According to paragraph 7 of Art. 431 of the Tax Code, the new form RSV-1 in 2021 must be submitted to the tax office quarterly, before the end of the month following the reporting month (until the 30th day), starting in 2021.