Contributions to extra-budgetary funds: economic content, evolution and modern practice of the calculation and payment mechanism

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Organizations and individual entrepreneurs that attract workers on the basis of an employment contract or a civil process agreement are required to pay insurance premiums. Entrepreneurs also pay contributions “for themselves” at fixed rates. Correctly calculated and timely paid insurance premiums will protect you from claims from the tax service.

Types of mandatory insurance payments

Mandatory insurance premiums include 4 types of payments:

• Pension contributions (PPS) - consist of two parts: insurance and savings;
• Medical contributions (CHI);
• Contributions in case of temporary disability and in connection with maternity (VNiM) - go to pay benefits for illness, maternity leave, etc.;
• Contributions from industrial accidents and occupational diseases (NSiPZ).

Since 2021, contributions to compulsory health insurance, compulsory medical insurance and VNiM are controlled by tax authorities and regulated by Chapter. 34 Tax Code of the Russian Federation. Contributions from the NSiPZ are approved in the Federal Law of July 24, 1998 No. 125-FZ and the Federal Law of December 22, 2005 No. 179-FZ and are transferred to the Social Insurance Fund.

Payers of insurance premiums

According to Art. 419 of the Tax Code of the Russian Federation, insurance premiums are required to be paid by the categories of persons listed below. If a person corresponds to several categories at once, insurance premiums are paid for each basis separately: the individual entrepreneur transfers contributions separately for employees and separately for himself.

• Organizations and individual entrepreneurs that pay remuneration to individuals under an employment contract and GPA;
• Individual entrepreneurs and other persons who work “for themselves” (notaries, appraisers, lawyers, etc.);
• Individuals not registered as individual entrepreneurs who pay remuneration to individuals.

Results

Insurance contributions are paid by all employers for benefits paid to employees, as well as by entrepreneurs in a fixed amount. Insurance contributions are paid for compulsory pension, social and health insurance. For each type of insurance, a certain percentage is established.

Sources: Tax Code of the Russian Federation

You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.

What amounts are insurance premiums calculated for?

Organizations and individual entrepreneurs that have a staff of employees charge contributions on the amounts paid under employment contracts: wages, additional payments, allowances, vacation pay, performance bonuses and compensation for unused vacation.

According to copyright agreements and GPD, payments to individuals are paid to contribute to compulsory health insurance and compulsory health insurance, as well as from the National Social and Health Insurance Fund, if the agreement provides for the payment of this type of contribution. Contributions to VNiM are not accrued for payments under the GPA.

Important! There is no need to charge contributions if the contractor is self-employed or an individual entrepreneur who transfers contributions “for himself.” Also, contributions are not paid on payments for purchased or leased property, with the exception of rights to intellectual activity (clause 4 of Article 420 of the Tax Code of the Russian Federation).

Contributions for payments in favor of foreigners are calculated depending on the legal status and the concluded agreement.

Highly qualified foreign specialists are highlighted separately. If such a specialist is assigned the status of a temporary resident, no contributions are accrued if he resides temporarily or permanently in the Russian Federation - contributions are paid to OPS and VNiM.

Who pays insurance premiums

Payers of insurance premiums are listed in Article 419 of the Tax Code.
This article establishes the following categories of insurance premium payers. The first category of insurance premium payers includes employers:

• organizations;
• entrepreneurs;
• individuals who are not recognized as individual entrepreneurs.

Employers hire individuals and pay them income. In this case, insurance premiums on income paid to hired employees are calculated and paid by the employer.

The second category includes:

• entrepreneurs (including farmers) who are not employers;
• lawyers;
• notaries engaged in private practice;
• arbitration managers;
• appraisers;
• other persons engaged in private practice.

Read also “Preferential rates of insurance premiums under the simplified tax system”

This category pays fixed premiums for its insurance. The concept of “fixed payment” includes the amount of insurance premiums payable on an individual entrepreneur’s income up to 300 thousand rubles, and contributions in the amount of 1% of the amount exceeding this limit (Article 430 of the Tax Code of the Russian Federation).

note

If an entrepreneur is also an employer (that is, he attracts employees), then he pays insurance premiums on two bases: from payments to employees and for his own insurance in the form of a fixed payment.
AN EXAMPLE OF PAYMENT OF INSURANCE PREMIUMS BY AN INDIVIDUAL ENTREPRENEUR
Individual entrepreneur Andrey Andreevich Andreev uses the labor of hired workers with whom he has concluded employment contracts. In this case, Andreev must pay a fixed payment for himself, and for his employees - insurance contributions to extra-budgetary funds.

To calculate and pay insurance premiums, the following concepts are used:

• Russian organizations are legal entities created under the laws of Russia;
• foreign organizations are foreign legal entities, companies and other corporate associations that are created under the laws of foreign states. These include international organizations, their branches and representative offices established in Russia.

Thus, organizations - payers of insurance premiums - must be understood as Russian legal entities, foreign legal entities, international organizations, branches and representative offices of foreign and international organizations.

Individual entrepreneurs are individuals registered in the prescribed manner and carrying out entrepreneurial activities without forming a legal entity, as well as heads of peasant (farm) households.

Individuals - employers who employ hired labor and are obliged to pay insurance premiums - include citizens, including foreigners, who are not registered as individual entrepreneurs.

Read also “How to pay insurance premiums correctly and report in 2017”

What amounts do not require contributions?

In Art. 422 of the Tax Code of the Russian Federation contains a list of amounts not subject to contributions for VNIM, compulsory medical insurance and compulsory health insurance: state benefits, all types of compensation, travel expenses within the established norms, etc. The list of payments exempt from contributions from the NSiPZ is specified in Law No. 125-FZ.

Payments that are not listed in the mentioned lists and do not relate to labor (anniversary bonuses, sanatorium vouchers at the expense of the employer, etc.) cause disputes between policyholders and regulatory authorities. Employers believe that there is no need to charge contributions for such amounts, but employees of the tax service and funds take the opposite position. You have to defend your case in court; judicial practice on the issue is contradictory.

Payments not subject to insurance premiums in 2021

In 2021, to understand what income is not subject to insurance premiums, you should refer to Article 422 of the Tax Code. This very article contains a closed list of positions. And this is fundamental.

Let us explain why. If you suddenly wonder what accruals are not subject to insurance contributions and in Art.

422 of the Tax Code of the Russian Federation did not find any mention of the corresponding amounts from your option, which means that contributions will still have to be charged on them.

Please note that tax authorities really do not like broad interpretations of closed lists by the persons they check in their favor. So, be prepared to defend your position if you think that in your case the amounts are not subject to insurance premiums.

Let us immediately say that with regard to payments that are not subject to insurance premiums, no global changes have emerged. Their composition is quite the same across different companies and individual entrepreneurs, which is why they actually mirrored the transition from the Law on Insurance Contributions No. 212-FZ to the newest Chapter 34 “Insurance Premiums” of the Tax Code of the Russian Federation.

A complete list of what is not subject to insurance premiums

Note that in almost all of the above cases, an employment agreement or a civil contract allows you to issue not only funds, but also some kind of bonus. Which insurance premiums are not subject to will be clear from the type of contract (agreement) with the person. In other cases, there are no premiums that are not subject to insurance contributions.

Payments for business trips

Let's focus on excess daily allowances. These amounts remained the same in 2021: from 700 rubles. within Russia and from 2.5 thousand for foreign trips. But in 2021, contributions will have to be calculated for exceeding these values.

This rule for income tax is also relevant for large daily contributions. Therefore, one can only say with a stretch about daily income that this is income not subject to insurance premiums.

Here’s something else that is not subject to insurance premiums and is directly related to business trips. These are the costs for:

• the way to the destination and back;
• airport taxes;
• commissions;
• way to the airport, train station (including transfers);
• baggage transportation;
• home rental;
• mobile communications;
• fee for obtaining a foreign passport;
• visa fees;
• commission for currency exchange (check at the bank).

Dear readers!

We describe typical ways to resolve legal issues, but each case is unique and requires individual legal assistance.

To quickly resolve your problem, we recommend contacting qualified lawyers on our website .

Similar rules on payments that are not subject to insurance premiums apply to members of the company's senior management bodies. When they come to a meeting of the board of directors, board, etc.

What payments are not subject to insurance premiums by law in 2021?

The fundamental task of the accountant of each enterprise, especially in the situation of the transition from 2021 to tax administration of insurance premiums, is to accurately determine the tax base from which mandatory payments are deducted to the state budget.

There are rules defined by law according to which the calculation and payment of these contributions to insurance and extra-budgetary funds is made. In the standard case, if the taxpayer does not have any benefits, he must transfer 2.9 percent to the Social Insurance Fund, 5.1 percent to the Indispensable Medical Insurance Fund, and 22 percent to the Pension Fund.

With all this, Article 422 of the Tax Code also establishes which payments are not subject to insurance premiums in 2021. It is important to take this list into account when determining the tax base.

General standards

In accordance with Article 420 of the Tax Code, for companies, businessmen and individuals who do not have the status of individual entrepreneurs, the object of calculation of insurance premiums is the payments they make in favor of employees, provided for by the labor relations established between them and the criteria of civil law agreements.

For taxpayers who do not pay any remuneration to other individuals, a fixed amount of the base for payment of contributions is provided, associated with the minimum wage.

In the event that certain payments are made in favor of employees that are not directly provided for by the contract criteria, deductions of insurance premiums from them must still be made, since they take place within the framework of existing labor relations.

What reports need to be submitted?

Changes in legislation have determined the need for contribution payers to submit reports not only to different funds, but also to the tax office. For this purpose, a single calculation has been introduced, providing for quarterly payment, which has come to immediately replace several previously used forms.

Submission of one calculation to the Federal Tax Service must be carried out within the first 30 days of the month following the reporting period. If there are more than 25 employees in the organization, the calculation must necessarily be presented in electronic format; for everyone else, a standard submission on paper is sufficient.

Despite the elimination of forms RSV-1 and 2, 4-FSS and RV-3, the obligation to report to funds remains as before.

With all this, a number of innovations are being introduced in 2021:

• The deadline for submitting the CMEA-M form increases by 5 days, and now the first fifteen days after the end of the previous reporting month are allotted for its submission.
• A new report is being introduced that requires information about length of service and must be submitted no later than the beginning of March following the reporting year.
• Reporting to the Social Insurance Fund is maintained only for contributions paid in the event of injuries and occupational illnesses of employees. These reports are submitted on the first 20 or 20 5 days of the month following the reporting month, depending on the filing method (in cardboard or electric format).

Nuances on objects and income

Insurance premiums are not calculated in the absence of a taxable object. The Russian Tax Code provides for direct cases where there is no need to charge contributions.

As for ordinary wages, the payment of insurance contributions from them is not made only on the condition that they are received by citizens of foreign countries or persons without citizenship at all, if they have concluded labor agreements, and they work in separate departments of Russian companies abroad. This also applies to cases of concluding contracts for the implementation of work or some services outside the Russian Federation.

There is no object for taxation of insurance premiums in a situation where compensation is provided for expenses incurred by volunteers if civil contracts have been concluded with them in accordance with the law on charitable activities.

Verification and refund of contributions

Conducting desk and on-site audits related to the calculation and payment of contributions, except for those related to injuries, has moved into the category of opportunities of the tax service since 2021. The rules for such audits are similar to those used for audits in the tax area.

The Social Insurance Fund will, as before, inspect the costs incurred by the enterprise in connection with mandatory social insurance.

Only personalized reporting in the CMEA-M form remains under the control of the Pension Fund, which also requires annual submission of data relating to length of service. Policyholders retain the right to receive refunds on overpaid premiums, but responsibility for this now falls on the tax authorities, and not on the funds.

The refund procedure will generally coincide with that which takes place for tax refunds; however, a new condition is introduced, enshrined in Article 78 of the Tax Code: the refund of overpaid pension contributions will be impossible if they are reflected in personalized reporting and allocated by the Pension Fund to individual accounts.

Refunds of excess amounts paid for injury contributions will be carried out by the Social Insurance Fund. The procedure is the same as that used when it comes to other contributions.

Special cases

• in connection with a natural disaster or another emergency or a terrorist act to compensate for damage caused to health and property;
• in connection with the death of an employee’s family member;
• in connection with the birth or adoption of a baby (within 50 thousand rubles);
• financial assistance to an employee from the employer in the amount of up to 4 thousand rubles during the billing period.

Travel compensation and other details

Reimbursable travel expenses include:

• funds for the purchase of tickets and fuel;
• housing rent;
• other expenses of the employee, permission for which was received from the employer.

The law also establishes which payments are not subject to insurance premiums in 2021 in connection with business trips:

• travel costs to and from the destination;
• commissions provided by airports for the use of their services;
• rent for a room or other housing during a business trip;
• costs associated with obtaining a passport or visa.

Contributions are calculated on wages paid during a business trip, since they are not directly related to travel expenses.

All payments related to the employee’s performance of his direct labor obligations are not subject to insurance premiums. Exceptions to this rule include increases for work under particularly strict criteria, as well as payments in foreign currency, similar to daily allowances, due to employees of ships and aircraft operating international flights.

What payments should not be subject to insurance premiums in 2021

The base for calculating insurance premiums is calculated by subtracting from the total amount of payments related to the object of taxation those payments that are not subject to contributions.

Read about the KBK for trade tax in Moscow in 2021 at the link.

Payments defined by law as exempt from insurance premiums and also not subject to taxation are contained in the table:

See the unique production calendar for 2021 with a five-day working week here.

In our article you will find the deadline for notifications of controlled transactions.

Procedure for calculating insurance premiums

According to current legislation, payers of insurance premiums (insurance premiums) are persons who pay various types of remuneration to citizens. First, these are employers (legal entities and entrepreneurs), also individuals without individual entrepreneur status. In addition, private practitioners, including notaries, lawyers, mediators, appraisers, attorneys, etc., must accrue IC.

The method of calculating insurance premiums is to calculate tax amounts from the income base every month. Calculations are carried out for each employee separately using the cumulative total method. Contributions for compulsory health insurance, compulsory medical insurance, compulsory social insurance are paid to the Federal Tax Service, injuries - to Social Insurance. Which payments are not subject to insurance premiums and which are?

What amounts are subject to insurance premiums?

Income not subject to insurance premiums is named in the stat. 422 NK. Accordingly, if the type of payment is not indicated here, the taxpayer must calculate and then pay the amount of contributions from it.

What payments are covered by insurance premiums:

• Staff earnings, including wages, vacation pay, bonuses.
• Incentive and motivational payments - additional payments, raises, compensation for unused vacation days.

Dear readers!

We describe typical ways to resolve legal issues, but each case is unique and requires individual legal assistance.

To quickly resolve your problem, we recommend contacting qualified lawyers on our website .

Source: https://nashy-lgoty.ru/vyplaty-ne-oblagaemye-strahovymi-vznosami-v-2021/

Basis for calculating contributions

The base on which insurance premiums are calculated is determined on an accrual basis throughout the year and is calculated at the end of each month. The total amount of contributions is equal to the product of the taxable base and the corresponding contribution rate.

For the calculation of contributions to VNiM, the Government of the Russian Federation has established a maximum value, which is indexed every year. In 2021, its amount is 966,000 rubles, therefore, contributions to VNiM are accrued until the employee’s taxable base reaches the maximum value.

There is no limit set for contributions to compulsory pension insurance, but for payments in excess of the limit, which in 2021 amounted to 1,495,000 rubles, contributions are paid at a reduced rate - 10% or 0% for preferential categories.

For contributions to compulsory medical insurance and from the National Social Health Insurance Fund, the maximum base is not limited, and reduced tariffs are not provided.

Tariff rates for contributions

In 2021, payers for whom Art. 427 of the Tax Code of the Russian Federation does not establish reduced tariffs; contributions are calculated according to those specified in Art. 425 of the Tax Code of the Russian Federation on rates (see table).

Tariffs for contributions from the NSiPZ are set within the range of 0.2–8.5 percent. The rate is set by the Social Insurance Fund, its size depends on the professional risk class assigned to the enterprise. Here we tell you how to determine the occupational risk class.

How SMEs calculate insurance premiums from April 2020

Federal Law No. 102-FZ dated April 1, 2020 approved reduced insurance premium rates for small and medium-sized businesses. The criteria by which a business is classified as an SME are given in Federal Law No. 209-FZ dated July 24, 2007. This is the number of employees, the amount of income for the last year and others.

Tariffs depend on the amount of salary. The part within the minimum wage is subject to contributions at the standard rate, and the part above the minimum wage is subject to reduced contributions.

At the same time, do not forget about the maximum base on which contributions are calculated. For example, if an employee’s income from the beginning of the year exceeds 1,495,000 rubles, then the portion within the minimum wage will also be subject to pension contributions at a rate of 10%, similarly for contributions to VNiM.

Fixed contribution rates for individual entrepreneurs

The procedure for paying contributions “for yourself” differs from the rules for employers. Mandatory payments to individual entrepreneurs are set at a fixed amount for contributions to compulsory health insurance and compulsory medical insurance. Contributions from NSiPZ do not need to be accrued, but for VNIM - at the request of the individual entrepreneur. If an entrepreneur decides to transfer contributions to VNiM, he registers with the Social Insurance Fund and pays at a fixed rate: in 2021 - 4,451.62 rubles (minimum wage × 2.9% × 12).

The amount of contributions to compulsory pension insurance varies depending on the income of the entrepreneur in 2021:

• up to 300,000 rub. – fixed payment 32,448 rubles;
• more than 300,000 rub. – the payment is calculated as 32,448 + 1% of income over 300,000 rubles. and limited to RUB 259,584.

Entrepreneurs will pay 8,426 rubles for compulsory medical insurance in 2021.

If an individual entrepreneur has not worked for a full calendar year, the amount of fixed payments is calculated based on the time actually worked. Calculate the amount of insurance premiums “for yourself” for individual entrepreneurs using our free online calculator.

What payments are not subject to insurance premiums by law in 2021?

An important task of the accountant of each enterprise, especially in the situation of transition from 2021 to tax administration of insurance premiums, is to clearly define the tax base from which mandatory payments are deducted to the state budget.

There are rules defined by law according to which these contributions are calculated and paid to insurance and extra-budgetary funds. In the standard case, if the taxpayer does not have any benefits, he must transfer 2.9 percent to the Social Insurance Fund, 5.1 percent to the Mandatory Medical Insurance Fund, and 22 percent to the Pension Fund.

At the same time, Article 422 of the Tax Code also establishes which payments are not subject to insurance premiums in 2021. This list is important to consider when determining the tax base.

Article 422. Amounts not subject to insurance contributions

How to calculate the amount of insurance premiums

Employers are required to monthly calculate and pay insurance premiums, the amount of which is determined by the formula:

From the amount of the monthly VNIM payment, the employer deducts benefits paid during the month, which must be paid by the Social Insurance Fund (three days of sick leave, etc.). If the amount of the benefit exceeds the contributions, an overpayment is generated, which is returned to the payer or offset against future payments.

When to transfer insurance payments

According to paragraph 3 of Art. 431 of the Tax Code of the Russian Federation, employers pay contributions until the 15th day of the month following the month of payment, inclusive. Insurance premiums for June are transferred until July 15, for June - August 15, etc. It is worth considering that if the 15th falls on a weekend, the deadline is postponed to the next closest working day. For each type of contribution, a separate payment invoice is generated indicating the corresponding payment to the BCC.

Individual entrepreneurs pay OPS contributions at a fixed rate until December 31 of the reporting year. Payment of 1% contributions is transferred no later than July 1 of the following reporting year. Entrepreneurs must pay contributions to compulsory medical insurance before December 31 of the reporting year, the same period is provided for contributions to VNiM.

Registration

Payments for business trips both within and outside the territory of Russia are not subject to insurance contributions:

• daily allowance within the limits established by clause 3 of Art. Art. 217 of the Tax Code of the Russian Federation, - 750 rubles. for business trips in Russia and 2500 rubles. — for foreign business trips (until January 1, 2021, daily allowances were not subject to insurance contributions in the amount established in the collective agreement);
• actually incurred and documented travel expenses to and from the destination;
• fees for airport services (except for VIP lounge services);
• commission fees;
• expenses for travel to the airport or train station at places of departure, destination, transfers;
• baggage costs;
• living expenses. Expenses for renting accommodation during a business trip are subject to insurance premiums if the employee does not provide documents confirming payment for accommodation;
• expenses for payment of communication services;
• fees for processing and registering a service passport;
• visa fees;
• expenses for exchange transactions with cash foreign currency.

The amount of payment for a visa and medical insurance, the availability of which is a prerequisite for obtaining a visa when sending an employee on a business trip to the territory of foreign countries, is not subject to insurance premiums. Even if such a business trip abroad is canceled (that is, the trip did not take place), the amounts paid by the employer for a visa and compulsory medical insurance for the employee are still not subject to insurance premiums, since the qualifications of this type of payment do not change (attachment to the letter of the Federal Social Insurance Fund of Russia dated April 14, 2015. No. 02-09-11/06-5250).

The amount of reimbursement for expenses associated with an employee's trip on a one-day business trip (payments in lieu of daily allowance) is not subject to insurance premiums only if there are documents confirming the expenses incurred. These are checks, receipts, invoices for the provision of services and work. Without confirmation, such payments should be included in the base for calculating contributions, including contributions for injuries (letter of the Ministry of Labor of Russia dated April 1, 2015 No. 17-3/B-156).

Employees whose permanent work is carried out on the road or has a traveling nature are reimbursed for travel expenses, rental housing, daily allowance or field allowance (Article 168.1 of the Labor Code of the Russian Federation). The procedure for reimbursement of expenses associated with business trips of certain categories of employees and the amount of compensation are established by a labor agreement, collective agreement or other local regulation.

However, based on the provisions of Articles 164 and 168.1 of the Labor Code, compensation should be aimed specifically at reimbursing employees for expenses incurred, including those related to living outside their place of permanent residence (per diems). This means that the corresponding costs of “traveling” workers must be documented. It is also necessary to confirm that the work of individuals in their positions who receive compensation is of a traveling nature. Only under such conditions, compensation, including daily allowances, are exempt from insurance premiums (letter of the Ministry of Labor of Russia dated December 28, 2015 No. 17-3/B-641).

The Supreme Court has a similar position in its Determination of August 11, 2021 No. 310-KG17-10343. Let's take a closer look.

The company’s local regulations establish that when an employee is sent on a one-day business trip, he is paid a daily allowance in the amount of 500 rubles per day. And if an employee who returned from a one-day business trip went on a new one-day business trip on the same day, then for that day he received double the daily allowance (i.e. 1000 rubles). FSS inspectors stated that daily allowances for one-day business trips are not provided for by law, so insurance premiums must be charged on these payments.

The Supreme Court sided with the company, pointing out the following. Based on the social orientation and economic content of these payments, they can be recognized as compensation aimed at reimbursing the expenses of employees whose work is of a traveling nature. And such payments are not subject to insurance premiums, since they cannot be qualified as remuneration for the employee’s performance of labor functions. In addition, an employee’s economic benefit may arise when, as an exception to the established rules, he is paid an amount greater than that provided for in a collective agreement or local regulation. In this case, employees received “daily allowances” in the amount established by the order of the company.