Until what date do you need to pay insurance premiums for employees?

When do you not need to pay payroll taxes?

Mandatory pension and medical contributions for 2021 are transferred by individual entrepreneurs to the tax office at their place of residence.
Voluntary contributions to social insurance, as before, are paid to the territorial branch of the Federal Social Insurance Fund of Russia at the place of registration. This follows from Article 431 of the Tax Code of the Russian Federation and paragraph 5 of Article 4.5 of the Law of December 29, 2006 No. 255-FZ. The individual entrepreneur’s obligation to pay fixed insurance premiums for 2017 will be considered fulfilled from the day when:

• The individual entrepreneur has submitted a payment slip to the bank for the transfer of fixed insurance premiums for 2021 (if there are sufficient funds in the bank account for this, and the correct BCC is indicated in the order);
• The individual entrepreneur paid cash to the bank, to the cash desk of the local administration or to the branch of Russian Post as insurance premiums for 2017 (provided that the correct BCC is indicated in the payment document);
• The Pension Fund of Russia or the Social Insurance Fund has decided to offset against payments for 2021 excessively transferred (collected) insurance premiums (penalties, fines on them).

Please transfer insurance premiums for 2021 in separate payment documents:

• for compulsory health insurance;
• for compulsory pension insurance.

If an entrepreneur decides to pay voluntary social insurance contributions for 2021, then they must also be transferred in a separate payment document. This follows from paragraph 2 of Article 432 of the Tax Code of the Russian Federation, Article 22.2 of the Law of December 15, 2001 No. 167-FZ.

The employer (customer) is obliged to transfer to the budget:

1. Personal income tax: from wages - no later than the day after the last part is paid, from payments under civil contracts - no later than the day after they are transferred. Personal income tax on vacation pay and sick pay - until the end of the month during which they were paid (clause 6 of Article 226 of the Tax Code of the Russian Federation).
2. All insurance premiums (both those collected by the Federal Tax Service and those transferred to the Social Insurance Fund) - until the 15th day of the month, which follows the date when the labor payments subject to contributions were made (clause 3 of Article 431 of the Tax Code of the Russian Federation, clause 4 Article 22 of Law 125-FZ).

The legal provisions establishing until what date salary taxes must be paid in 2021 to state funds have been unified. They are the same for both payments under an employment contract and compensation under civil law agreements.

If the deadline for paying salary tax in 2021 falls on a weekend or holiday, then payment can be made on the next business day.

The “taxes” we have considered are charged on any salary or payment under a civil contract with an individual. An exception is the salary paid to a foreigner who has a passport of a country with which Russia has entered into an agreement on the avoidance of double taxation.

For example, let’s look at how this issue is regulated by the Agreement between Russia and Germany “On the Avoidance of Double Taxation” dated May 29, 1996.

In accordance with paragraph 2 of Art. 15 of the Agreement, German employees of Russian companies, like Russians working in Germany, have the right not to pay personal income tax (in Germany - income tax) if they:

1. Stay on the territory of the relevant foreign countries for no more than 183 days within 12 months by the time the salary is paid. At the same time, a German employee in Russia is obliged to provide his employer with confirmation issued at the representative office of the Ministry of Finance that he is a resident of the Federal Republic of Germany and does not have to pay personal income tax in the Russian Federation (letter of the Federal Tax Service of Russia for Moscow dated March 4, 2010 No. 20-14/3/022678) .
2. They receive compensation for labor exclusively from a foreign company (which does not have branches in the country where they work).

This means that the Russian company does not need to pay insurance premiums on the salary of a German employee, since he receives income from abroad.

Let us note that the specified conditions for taxation of foreign workers are quite typical for international agreements such as those concluded between Russia and Germany. Similar provisions are enshrined, for example, in paragraph 2 of Art. 15 of the Convention between the Governments of Russia and France “On the Avoidance of Double Taxation” of November 26, 1996.

“Salary taxes” are personal income tax and insurance contributions (under compulsory pension, social and health insurance programs). In cases provided for by law, they are not accrued on the salaries of foreign workers. The deadlines for paying personal income tax for employers under the Labor Code of the Russian Federation and for customers of work under civil contracts differ.

Deadlines for payment of insurance premiums for individual entrepreneurs The second paragraph of Article 16 of Law No. 212-FZ determines that premiums should be paid:

• Until December 31 inclusive of the current year - contributions to compulsory medical insurance and compulsory health insurance with income less than 300,000 inclusive (at rates of 5.1% and 26%, respectively).
• Until April 01.04 inclusive of the next year - contributions to mandatory pension insurance from income from 300,000 (1% of the excess).

Deadlines for payment of insurance premiums for individual entrepreneurs in 2021 Type of deductions Amount of income, rub. Formula for calculating the contribution Amount of contribution, rub. Payment period Pension Up to 300,000 minimum wage * 12 * 26 19356.48 Until 12/31/16 Over 300,000 minimum wage * 12 * 26 1% * income from 300,000 Within 8 * minimum wage * 26 Until 04/01/17 Medical minimum wage * 12 * 5.1 3796 ,85 Until 12/31/16 KBK for payments KBK for payments Rate the quality of the article.

Until what date do you need to pay insurance premiums for employees?

Since last year, the administrator of payments for contributions has changed. Now, instead of the Pension Fund, Social Insurance Fund and Compulsory Medical Insurance Fund, payments are accepted by the Federal Tax Service. The Social Insurance Fund still only pays contributions for injuries.

Organizations and individual entrepreneurs still, as a general rule, transfer contributions no later than the 15th day of the month following the month of their accrual from salaries and other payments to employees (clause 3 of Article 431 of the Tax Code of the Russian Federation). If the 15th falls on a weekend or holiday, the deadline for payment is the next working day (Clause 7, Article 6.1 of the Tax Code of the Russian Federation).

See Changes to insurance premiums from 2021

You must pay and report on compulsory insurance against industrial accidents and occupational diseases to the Social Insurance Fund. The payment deadlines are the same as for other types of social insurance - no later than the 15th (clause 4 of Article 22 of Law 125-FZ). See the table with deadlines below.

See Samples of payment orders for insurance premiums in 2018

If the last day coincides with a weekend or holiday, the final due date for payment of contributions is postponed to the next working day. Payment of pension insurance contributions In 2021, all payments for pension insurance must be made in one payment order using KBK 182 1 0210 160.

You can find out the remaining payment details of the Federal Tax Service necessary for payment using this service. Payment of health insurance premiums In 2021, the budget classification code for the transfer of health insurance premiums is 182 1 02 02101 08 1013 160.

You can find out the remaining payment details of the Federal Tax Service necessary for payment using this service. Thus, other rewards in favor of individuals include:

• payment under civil contracts, the subject of which is the performance of work or the provision of services;
• payment under copyright contracts in favor of the authors of the works themselves;
• payments under agreements on the alienation of the exclusive right to works of science, literature, art, publishing license agreements, licensing agreements.

Employers calculate the amounts due for payment during the calendar year (settlement period) based on the results of each calendar month in the manner specified in Article 431 of the Tax Code of the Russian Federation. Consequently, the deadline for paying insurance premiums in 2021 comes monthly for employers. Features of payment by individual entrepreneurs Special deadlines for payment are established for individual entrepreneurs.

So that employers do not miss important dates and are not late with payments, we have collected together all the deadlines for paying contributions in 2021, the table looks like this: Month of accrual Deadline for transfer to the budget December 2021 01/15/2018 January 2018 02/15/2018 February 2021 03/15/2018 March 2021 04/16/2018 (postponed from Sunday) April 2021 05/15.

2018 May 2021 06/15/2018 June 2021 07/16/2018 (postponed from Sunday) July 2021 08/15/2018 August 2021 09/17/2018 (postponed from Saturday) September 2021 10/15/2018 October 2021 11/15 .2018 November 2018 12/17/2018 (postponed from Saturday ) December 2021 01/15/2019 Payer accounting All organizations, including separate divisions, branches and individual entrepreneurs, are required to provide the Federal Tax Service with information on payments in favor of individuals. This requirement and forms are fixed by order of the Federal Tax Service of Russia dated January 10, 2017 No. ММВ-7-14/[email protected].

Deadlines for payment of insurance contributions to the Pension Fund. Contributions to compulsory health insurance at mandatory and additional rates, as well as contributions to compulsory medical insurance at a rate of 5.1%, are transferred to the Pension Fund. It is the Pension Fund of Russia that administers medical contributions and controls their payment.

The deadlines for transferring these payments are established by the fifth paragraph of Article 15 of Law No. 212-FZ, which stipulates that payment must be made before the fifteenth day of each month. Payment is made for the previous month, for which wages are calculated.

If this date coincides with a weekend, the deadline for making contributions is postponed to the working day following the weekend. In 2016, there is no need to divide the pension payment into a savings and insurance component; the Pension Fund will do this on its own.

To fill out the payment form, take the BCC corresponding to the payment of the insurance part.

The employer must transfer insurance premiums accrued from wages/other payments to employees to the budget no later than the 15th day of the month following the month in which contributions were calculated (Part 5, Article 15 of Federal Law No. 212-FZ of July 24, 2009).

During this period, both regular insurance premiums and additional ones (from payments to “pests”) are transferred.

If an entrepreneur makes payments to employees/other persons, he must pay employer insurance contributions and contributions for himself.

If an entrepreneur works without employees, then he pays contributions only for himself.

The entrepreneur makes payment of contributions from payments to employees/other persons within the same time frame as the organization. That is, no later than the 15th day of the month following the month in which contributions to the Pension Fund were accrued.

Responsibility for violation of deadlines

If insurance premiums were transferred later than the established deadlines, the tax inspectorate will charge the organization a penalty (Article 75 of the Tax Code of the Russian Federation). It is also possible to be held liable for various types of liability.

Tax liability

The Federal Tax Service has the right to fine an organization or individual entrepreneur for failure to pay insurance premiums. However, they can do this only for complete or partial non-payment of the contribution based on the results of the tax (calculation) period. No fines are assessed for the amount of unpaid advance payments (Clause 3, Article 58 of the Tax Code of the Russian Federation).

The fine will be 20 percent of the amount of arrears. If inspectors prove that non-payment was intentional, the fine will increase to 40 percent. This follows from Article 122 of the Tax Code of the Russian Federation.

If an organization does not remit the tax, acting as a tax agent, it will also be fined 20 percent of the amount (Article 123 of the Tax Code of the Russian Federation).

Administrative responsibility

It is possible that insurance premiums will not be paid on time in 2021 due to a gross violation of accounting rules: when insurance premiums were calculated incorrectly and the amount was distorted by at least 10 percent. Then the court may additionally hold the head of the organization or chief accountant administratively liable. The fine in this case will be from 2000 to 3000 rubles. (Article 15.11 of the Code of Administrative Offenses of the Russian Federation).

In practice, tax liability in relation to an organization can be applied simultaneously with administrative liability to its officials. That is, for the same violation, the organization is fined under Article 122 or 123 of the Tax Code of the Russian Federation, and the director or chief accountant is fined under Article 15.11 of the Code of Administrative Offenses of the Russian Federation.

If it's a day off

When the last day for transferring insurance premiums to the Pension Fund falls on a weekend or official holiday, the rule is to postpone this deadline to the next working day after that. This is stipulated in the Law on Insurance Contributions.

So, for example, formally the deadline for paying insurance premiums to the Pension Fund for September 2021 falls on October 15. However, according to the calendar, this day is Saturday. This means you have a little more time to meet your budget for insurance premiums.

If the deadline for payment of insurance premiums to the Pension Fund falls on a weekend or non-working holiday, then the last day of payment will be considered the first working day following this weekend/holiday (Part 5, Article 15 of Federal Law No. 212-FZ of July 24, 2009) .

Provisions of the Tax Code of the Russian Federation on deadlines

The procedure and deadlines for paying insurance premiums are established by Chapter 34 of the Tax Code of the Russian Federation. If in 2021 the deadline for paying insurance premiums falls on a weekend or non-working holiday, then the contributions must be transferred on the next working day. Such an indication is in paragraph 7 of Article 6.1 of the Tax Code of the Russian Federation. You can find out which day falls on a weekend or holiday in Articles 111 and 112 of the Labor Code of the Russian Federation. If holidays coincide with weekends, as a rule, they are moved to other dates. The Government of the Russian Federation adopted a Resolution on the transfer of days off in 2021 (Resolution of the Government of the Russian Federation dated October 14, 2017 No. 1250). The following weekends will be postponed in 2021:

• Saturday 6 January to Friday 9 March;
• Sunday 7 January to Wednesday 2 May.

Also in 2021, the Government decided to make three working Saturdays:

• April 28. At the same time, Monday April 30 will become a non-working day, and we will rest from April 29 to May 2 inclusive;
• the 9th of June. Due to this, the June holidays will last three days: from June 10 to June 12 inclusive;
• December 29th. Such a postponement will lead to the fact that the New Year holidays 2019 will begin on December 30, 2018.