What funds are contributing to?
Mandatory insurance contributions are charged to three off-budget funds: Pension (PFR), Medical (FFOMS) and Social Insurance Fund (FSS). The essence of compulsory insurance is as follows. The payer makes regular payments, and the fund, upon the occurrence of an insured event, makes payments established by law. For example, when a person reaches retirement age, the PFR accrues a pension to him, in case of illness, the FSS pays sick leave benefits, and so on. Types of mandatory insurance premiums There are four types of insurance premiums.
1 - pension contributions (contributions to the PFR). They are divided into two parts: contributions to the insurance part of the pension and contributions to the funded part of the pension.
2 - medical contributions (contributions to the FFOMS).
3 - contributions to the FSS for compulsory social insurance in case of temporary disability and in connection with motherhood. Through these contributions, the Social Insurance Fund pays sick leave benefits and maternity benefits.
4 - contributions to the FSS for insurance against industrial accidents and occupational diseases. Their unofficial name is "injury" contributions.
Legislative framework insurance premiums
Contributions to the Pension Fund of the Russian Federation, FFOMS and FSS (the first three installments) are regulated by Federal Law No. 212 of July 24, 2009 "On insurance contributions to the Pension Fund Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund and the territorial compulsory medical insurance funds "(hereinafter - Law No. 212-FZ). The accrual and payment of contributions "for injuries" is regulated by Federal Law No. 125-FZ of July 24, 1998 (hereinafter - Law No. 125-FZ).
Who pays insurance premiums
Organizations that pay salaries to employees and (or) pay remuneration to contractors - individuals;
Individual entrepreneurs, which accrue salaries to employees and (or) pay remuneration to contractors - individuals;
Individuals without IP status who pay salaries to employees and (or) pay remuneration to contractors - individuals;
Individual entrepreneurs and persons engaged in private practice(lawyers, notaries, etc.); that is, those who work "for themselves" and not for the employer.
It often happens that the same person fits several of the above definitions at once. In this case, insurance premiums must be paid on each basis. The most common example is an individual entrepreneur who works "for himself" and at the same time has a staff employees. Such an individual entrepreneur must separately accrue contributions on his own income and separately on the salaries of employees.
What are contributions for?
Payments to employees Employers-organizations and employers-individuals accrue contributions on payments made to employees under employment contracts. These payments are primarily wage, bonuses based on the results of work for the month, quarter or year, as well as vacation pay and compensation for unused vacation.
Contractor Payments Pension and medical contributions accrue on payments made to out-of-staff individuals if such payments are made under copyright or civil law contracts. There is an exception here: the customer of works or services is exempted from the obligation to charge contributions in the case when the contractor has the status of an individual entrepreneur and pays contributions “for himself”. Also, contributions do not include amounts issued to a citizen for property acquired or leased from him or property rights (for example, contributions are not charged on amounts paid when renting an employee's personal car). Contributions to the FSS for insurance in case of temporary disability and in connection with motherhood are not charged for payments under any civil law contracts (including copyright and work contracts). Contributions to the FSS for "injuries" from payments under civil law contracts are accrued only if the payment of contributions is provided for by the contract itself.
Insurance premium rates
For the majority of payers in 2012 and 2013, the contribution rates indicated in the table apply. This is for those who do not enjoy benefits.
Tariffs of insurance premiums in 2012-2013 for payers who do not belong to the preferential category
For some categories of payers reduced tariffs are established. Thus, “simplifiers” who are engaged in certain types of activities (food production, textile production, etc.) in 2012 and 2013 pay only contributions to the Pension Fund at a rate of 20 percent. For contributions to the FFOMS and the FSS for insurance in case of temporary disability and in connection with motherhood, zero tariffs are set.
Tariffs for "injury" contributions depend on the occupational risk class assigned to the organization or enterprise. For example, for wholesalers food products the first risk class and the corresponding insurance rate of 0.2% are established.
78. Personal Income Tax.
Personal income tax is a direct federal tax, since the obligation to pay it falls on individuals from the income they receive, is regulated by the Tax Code of the Russian Federation and is mandatory throughout the Russian Federation.
One of the varieties of the state social guarantee in Russia is compulsory health insurance. This is a special system of protection of citizens in case of illness, injury or the need for prevention, expressed in payment for the services of medical institutions.
The CHI system is implemented partly at the expense of budgetary funds (targeted programs for the protection of the health of the non-working population), but to a greater extent at the expense of insurance premiums. These are payments from employers and employers under other contracts for themselves and employees.
Insurers are required to make contributions in accordance with Federal Law No. 165 of July 16, 1999. For evading them, now only a fine is provided, and in the future (before the end of the year), liability up to criminal liability may be introduced. The rules for payment and reporting have changed, and in order not to conflict with the Tax Service, you should know how to pay insurance premiums to the FFOMS in 2019.
Definition of concepts
FFOMS - Federal Compulsory Medical Insurance Fund.
What is meant by these terms:
| "Federal" | It means that the fund was created and operates at the national level. It controls and finances the work of 86 territorial MHIFs - subdivisions of local executive authorities. The activities of the fund are regulated by federal laws (Federal Law No. 165 of July 16, 1999, No. 326 of November 29, 2010, etc.) and codes, including the Budget and Tax Codes. |
| "Fund" | An independent non-profit financial and credit organization that implements the state policy in the field of CHI in Russia. It is not controlled by any department, it has its own bank accounts, property, charter, reporting form. Its main task is to accumulate funds that come mainly in the form of insurance premiums and distribute them among the territorial MHIF. |
| "Required" | It means the guaranteed right of every citizen to free medical care (Article 41 of the Constitution of the Russian Federation). Russians, regardless of their place of registration, social status or their desire, have the opportunity to be treated in municipal and state health care institutions. In this, CHI differs from VHI (voluntary, paid at the expense of a citizen's personal funds, medical insurance). |
| "Medical" | It means that the main mission of the fund is to ensure and finance the implementation of federal and territorial programs for the protection of public health. |
| "Insurance" | Means the relationship between medical organizations and citizens to protect the interests of the latter in the event of an insured event (illness, injury, need for preventive measures). |
The CHI program is implemented to a lesser extent at the expense of the budget, to a greater extent - at the expense of contributions that insurers (organizations, individual entrepreneurs, private practitioners) are required to pay regularly for their employees or for themselves.
What changed
From January 1, 2017, the functions of collecting insurance premiums, controlling payments, and collecting debts were transferred from the Russian Pension Fund to the Tax Service.
What has changed with this innovation:
- Ch. 34. Federal Law No. 212 dated July 24, 2009 has become invalid, amendments have been made to a number of federal laws;
- the recipient of the contributions was the Federal Tax Service, respectively, from January 1, 2019, the insurer uses a new one when filling out the payment document (this also applies to payments for the last quarter of 2019 no later than the 20th day of the second month following the expired billing period);
- the deadlines and the addressee for reporting have changed. In 2019, the insured sent statements to the FIU. In 2019, you need to report to the Tax Office before the 30th day of the first month;
- the criteria and requirements for those who apply for reduced contribution rates were clarified and expanded (if the policyholder ceases to meet them, he loses the right to a discount from January 1 of the current year).
Otherwise (tariffs, limits, procedure for making contributions), the rules remained the same as in 2019–2016.
Insurance contributions to the FFOMS in 2019
The single rate of contributions to the FFOMS in 2019 is 5.1% of the amount of remuneration accrued to an individual under labor, civil law contracts, copyright agreements ( full list- see paragraph 1 of Art. 420 of the Tax Code of the Russian Federation).
For example, if the monthly salary of an employee is 30 thousand rubles, for the year the employer will deduct for CHI:
S \u003d 30000 * 0.051 * 12 \u003d 18360 rubles.
Individual entrepreneurs and private practitioners (notaries, patent attorneys, etc.) calculate insurance premiums to the FFOMS in 2019 for themselves according to the formula:
Thus, contributions for “oneself” in 2019 amount to a maximum of 4590 rubles.
Who can't pay
- depends on the moment at which the error was detected. In some of them you can take a balance adjustment, in others this is not required.
Find out all about the reduced premium rates in 2019 from.
Reduced rates continue to operate for some categories of payers.
For the following, the tariff is 0% (that is, these insurers are exempt from paying contributions to the FFOMS:
| Payer | Clarification |
Individual entrepreneurs and organizations on the simplified tax system:
|
Contributions for yourself and for staff |
| Organizations-pharmacies and individual entrepreneurs with a pharmaceutical license working on | Contributions for pharmaceutical staff |
| Entrepreneurs who apply the patent system of taxation (with the exception of renting housing, engaged in retail, catering) | Contributions for employees |
Non-profit organizations on the "simplified", engaged in the field of:
|
Staff contributions |
| Charitable organizations on the USN | Employee contributions |
| Legal entities that pay remuneration to crew members of ships listed in the Russian International Register (except for ships that store and discharge oil and oil products) | Crew contributions until 2027 |
| Participants of the Skolkovo innovation project, whose profit does not exceed 300 thousand rubles. per month | Staff contributions for 10 years from the date of status |
Reduced rates
Contributions at a reduced tariff rate are paid by:
| Payer | Tariff rate |
| Russian IT companies, start-ups with at least 7 employees | 4,00% |
| Business partnerships and companies entered in the register engaged in practical application results of intellectual activity, the exclusive rights to which belong to institutions of science or education | |
| Companies that have signed an agreement with the governing bodies of special economic zones (FZ No. 116 of July 22, 2005, No. 104 of May 31, 1999, No. 16 of January 10, 2006, No. 377 of November 29, 2014) for tourism development or innovation | 4.00% (5.1% in 2019-2019) |
| Participants of the free economic zone in the Crimea and the city of Sevastopol | |
| Residents of the free port of Vladivostok or the territory of the advanced economic and social development(FZ No. 473 of December 29, 2014) | 0.10% within 10 days of receiving the status |
Payment procedure and CCC
Contributions are paid by insurers - individual entrepreneurs, companies, individuals who accrue remuneration to citizens on the basis of a labor, copyright, civil law contract. Individual entrepreneurs and private practitioners (notaries, arbitration managers, appraisers, etc.) make payments on themselves.
Insurance premiums are made quarterly or in a single amount for the year until April 30 of the current year. The recipient of funds is the territorial division of the Federal Tax Service. Accordingly, in payment documents, instead of the old BCC, the Tax Service code starting with "182" is used: 8210202101081013160 - for employers' contributions to employees and 18210202103081013160 - for contributions to themselves.
Contributions must be made no later than the 15th day of the month following the reporting month, and statements must be sent to the Federal Tax Service before the 30th day. Reporting periods are a quarter, half a year and 9 months; settlement - the entire calendar year.
In 2019, the deadlines are:
The reporting form was introduced by Order of the Federal Tax Service of the Russian Federation No. MMV-7-11 / [email protected] dated October 10, 2016. Settlement sheets (contain a title and 3 tabular sections) common for insurance premiums for compulsory medical insurance, social security and the Pension Fund. The completed forms are sent to the Federal Tax Service electronically (using accounting software or a service on the website of the Federal Tax Service) or in paper form in person or by letter (only if the number of insured persons does not exceed 25 people).
A payment document (receipt or order) can be generated on the website of the Federal Tax Service in the "Services" section. Many banks offer their corporate clients to make deposits using online transfer of funds.
A simpler and more convenient way to make insurance payments, as well as generate reports and control interaction with the Federal Tax Service, is offered by special systems. For example, the Elba Internet accounting department automatically makes payments at a specified time, generates pay slips and sends them to the Tax Office for verification.
A year has passed since control over the payment of insurance premiums was again transferred to the Federal Tax Service. According to officials, the administration of contributions by tax inspectorates has a much better effect on their collection. The Social Insurance Fund was left only to collect contributions in case of injuries and occupational diseases of workers. How to calculate and pay insurance premiums in 2018 - we will tell you all the changes and the latest news on this topic.
How much should IP pay for themselves
First, about the amount of contributions that each entrepreneur must make for himself in 2018, even if he does not conduct real activities or has no business income. The formula for calculating these amounts has changed compared to previous years. Now contributions are no longer tied to the minimum wage, which shows a rapid and significant increase - from 7,500 rubles at the beginning of 2017 to 9,485 rubles at the beginning of 2018.
It is expected that the minimum wage will be equated to the minimum subsistence level already to. If we take into account that this amount is 11,163 rubles, then the previous linkage of the amount of insurance premiums to the minimum wage would have caused a sharp increase in IP payments for itself. To prevent this, the Government decided to set a fixed amount of insurance premiums for 2018.
Law No. 335-FZ dated November 27, 2017 changed the norms of Article 430 of the Tax Code of the Russian Federation, establishing individual entrepreneurs' insurance premiums for 2018 in a fixed amount:
- for mandatory pension insurance 26 545 rubles;
- for compulsory health insurance 5 840 rubles.
Thus, each entrepreneur will have to pay for himself in 2018 at least 32 385 rubles, which, compared with the previous year, means an increase of 4395 rubles. If the entrepreneur was not registered in this capacity for the whole year, then the annual amount is recalculated accordingly.
The rule for calculating the additional contribution for incomes over 300,000 rubles per year has not changed: 1% of the amount in excess of the limit is still charged for pension insurance. There is also a limit on the amount of contributions made by an entrepreneur for his or her pension insurance. The maximum contributions to the PFR in 2018 for an individual entrepreneur are 212,360 rubles: at the rate of 8 * 26,545 * 12 months * 26%. Individual entrepreneurs pay contributions to their social insurance voluntarily for themselves.
The table shows the mandatory payments of the entrepreneur in 2018, calculated according to the new law
The terms for payment of IP payments have partially changed: a fixed amount of 32,385 rubles must be paid no later than December 31, 2018, and an additional 1% contribution can now be paid later - until July 1, 2019, and not until April 1, as it was before.
IP Sergienko A.M. received in 2018 an income of 1.3 million rubles.The additional contribution for pension insurance will be ((1,300,000 - 300,000) * 1%) = 10,000 rubles. That is, the total IP Sergienko A.M. must pay for himself with such an income 42,385 rubles. At the same time, a fixed amount of 32,385 rubles must be transferred no later than 12/31/18, and 10,000 rubles can be paid both in 2018 and before 07/01/19.
For the convenience of paying taxes and insurance premiums, we recommend opening a current account. Especially now, many banks offer favorable conditions for opening and maintaining a current account.
How much do payers of employee contributions have to pay?
According to the new chapter 34 of the Tax Code of the Russian Federation, payers of insurance premiums (except for individual entrepreneurs without employees, notaries, lawyers engaged in private practice) are also persons making payments and other remuneration to individuals. This category includes:
- employers under employment contracts;
- customers under civil law contracts;
- ordinary individuals not registered as an individual entrepreneur.
Payers pay contributions at their own expense, and do not withhold them from payments to an individual. In 2018, insurance premium rates remained at the same level and generally amount to 30% of payments to employees. In addition, there are some categories of payers for whom the rate of insurance premiums in 2018 has been significantly reduced. In order to be able to make deductions at these reduced rates, the payer must comply with the mandatory conditions of Article 427 of the Tax Code of the Russian Federation.
Decree of the Government of the Russian Federation of November 15, 2017 No. 1378 established the maximum base for calculating insurance premiums in 2018:
- for pension insurance - 1,021,000 rubles;
- for compulsory social insurance - 815,000 rubles.
Upon reaching these payments (separately for each employee), the payer pays contributions. If the payer is included in the preferential category, then after reaching the maximum base, contributions for pension and social insurance of the employee are not paid. As for payments for health insurance, their tariff does not change when the marginal base is reached.
Insurance premiums in 2018 rates set Tax Code Russian Federation(table of general and reduced tariffs)
Pension insurance | Social insurance | Health insurance |
|
|---|---|---|---|
Policyholders not eligible for benefits before the contribution base limit is reached | 2,9% | 5,1% |
|
Non-eligible policyholders after reaching the contribution base ceiling | 5,1% |
||
1. Organizations and individual entrepreneurs on the simplified tax system, for certain types of activities (Article 427 of the Tax Code of the Russian Federation) 2. Pharmacies operating on UTII 3. IP on PSN, except for those engaged in trade, catering, rent 4. Non-profit and charitable organizations on the simplified tax system | |||
1. Economic companies and partnerships on the simplified tax system that introduce inventions, patents, designs, the rights to which belong to the state 2. Or-ga-ni-za-tion and individual entrepreneurs who have entered into agreements with special economic zones for tech-no-to-implemented-ren-che-sky and tourist-sko-re-kre-a-tsi-on -nuyu de-I-tel-no-st | 13% | 2,9% | 5,1% |
| Accredited IT organizations | 8% | 2% | 4% |
Insurers in respect of crew members of vessels registered in the Russian International Register of Ships | |||
Participants of the Skol-ko-vo project in Russia | |||
1. Participants of the free economic zone on the territory of the Republic of Crimea and Sevastopol 2. Residents of the territory of rapid socio-economic development 3. Residents of the free port "Vladivostok" | 1,5% | 0,1% |
Additionally, a contribution is paid to the FSS for compulsory insurance against industrial accidents and occupational diseases (from 0.2% to 8.5%). The terms for transferring contributions for employees have not changed: no later than the 15th day of the month following the reporting one (clause 3 of article 431 of the Tax Code of the Russian Federation).
New contribution reporting
Although since 2017 all functions for monitoring the payment of contributions (except for contributions for injuries) have been transferred to the Federal Tax Service, there remains reporting that must be submitted to the funds.
AT Pension Fund:
- monthly - no later than the 15th day of the month following the reporting one (previously it was before the 10th day);
- once a year personalized accounting information (SZV-Experience) - no later than March 1, 2019 for 2018.
AT Social Insurance Fund:
- updated form, the deadlines are the same - no later than the 20th day of the month following the reporting quarter (on paper) and no later than the 25th day for electronic reporting (with more than 25 employees).
AT tax office surrenders, which combines information that was previously included in the RSV and 4-FSS forms. A single calculation of contributions must be submitted no later than the 30th day of the following reporting period(clause 7 of article 431 of the Tax Code of the Russian Federation).
According to the legislation of the Russian Federation, employers required every month pay insurance premiums for mandatory pension and medical insurance for their employees. The payment of pensions to current pensioners directly depends on the funds of contributions to compulsory pension insurance. It also guarantees citizens officially employed and receiving the so-called "white" salary, payment to them.
Who pays insurance contributions for employees to the Pension Fund?
The insurance premiums under the OPS can be made by both individuals and legal entities. The key link in the pension system of the Russian Federation are those who monthly pay these contributions for their employees. These may be:
- organizations;
- individual entrepreneurs (IP);
- individuals.
- individual entrepreneurs;
- lawyers;
- notaries;
- others in private practice.
It should be noted that if a citizen belongs not to one, but to several categories, then he must for every reason make payment.
Insurance premium rate (in percent) in 2018
Insurance premiums are divided into solidary and individual rates. 6% of insurance premiums are constantly transferred to the first (required for the formation of a fixed payment and for other needs of the state provided for by pension legislation), and the remaining 16% to the second.
In connection with the recent pension reform, the distribution of funds happens in the following order:
- for citizens born before 1966 inclusive, and those who were born later, but refused to form a funded pension, all 16% go to;
- for those citizens who were born in 1967 and later and opted for a funded pension, out of 16%, 10% is allocated for insurance financing, and 6% for insurance.
In addition, insurance premiums are paid monthly for compulsory health insurance(CMI) in the amount 5,1%
to the Federal Compulsory Medical Insurance Fund (FFOMS).
At the same time, some of the payers are entitled to use reduced the tariff rate of insurance premiums for both OPS and CHI. The list of such is indicated in Art. 58 of the law of July 24, 2009 N 212-FZ.
Additional tariffs for compulsory pension insurance
For some categories of workers, legislation has provided for since 2013. These funds are transferred monthly by the employer along with mandatory insurance premiums for each employee whose work is associated with hazardous and hazardous industries.
An employer who has jobs in a hazardous or hazardous industry must, in accordance with Federal Law No. 426 "On a special assessment of working conditions" ensure the safety of its employees at their workplaces, which must comply with labor protection requirements.
To this end, at least once every five years, special assessment of working conditions, based on the results of which the amount of additional tariffs is established. This event is carried out by a commission of representatives of the employer's organization.
Special assessment divides working conditions according to the degree of harmfulness and danger for 4 classes(in parentheses is the percentage for the payment of additional contributions):
- optimal (0%);
- acceptable (0%);
- harmful (2% - 7%);
- dangerous (8%).
Thus, the first and second classes (optimal and acceptable) do not require additional contributions.
If this special assessment is not carried out by the employer, then he pays additional insurance premiums for the OPS for each of his employees for dangerous conditions work at a rate of 9% or 6%.
Amounts not subject to taxation
There are some types of payments that are not subject to insurance premiums. These include:
- travel expenses employees in our country, as well as abroad (per diem, documented targeted expenses for travel to and from the destination, renting a dwelling, payment for communication services, registration of an official foreign passport and other expenses);
- state benefits(for unemployment, etc.);
- compensation payments related to compensation for harm, dismissal (except for compensation for unused vacation), payment for housing, payment for food, etc.
Details for payment of contributions
It should be noted that since 2017, insurance premiums have been paid to the Federal Tax Service (FTS), this is fixed by the new section of the Tax Code of the Russian Federation - XI “Insurance premiums in the Russian Federation”. Previously, policyholders paid contributions separately to the PFR and separately to the FFOMS. Each subject of our country indicates its own recipient details. They include fields to fill out, such as:
- payment receiver;
- the beneficiary's bank and his account in it;
- BCC (budget classification codes);
- purpose of payment.
Full information about the details for paying insurance premiums in different regions of our country is available on the official website of the Tax Service of the Russian Federation. There you can also form payment order and download the receipt and immediately print it.
Budget Classification Codes (BCC)
To group state budget items, special 20-digit numerical codes are used, which are established by the Ministry of Finance. In each such code, certain information is encrypted. Budget classification code divided into four parts:
- "Administrator"- the first three characters indicate the recipient of funds (Pension Fund - 392);
- "Type of income"- numbers from 4 to 13 inclusive. This part is further divided into 4 parts:
- "Group" - the fourth character shows income (for paying insurance premiums - 1);
- "Subgroup" - the fifth and sixth digits (in this case, as a rule, combinations of numbers 02, 09, 16 are used);
- "Article" and "Sub-article" - figures from 7 to 11 inclusive are indicated on the basis of the relevant settlement documents;
- "Element" - the last two characters of this part (12 and 13) reveal the budget level (in this case, 06 is usually indicated - the budget of the Pension Fund, but 01 and 08 can also occur);
- "Program"- signs from 14 to 17 inclusive serve to separate penalties;
- "Economic classification"- the last three digits (usually 160 is indicated for payment of insurance premiums, but in some cases 140 may be found).
The procedure for transferring funds to the Pension Fund
Payment is made through a bank separate settlement documents for each type of insurance. These documents must indicate the relevant accounts of the Federal Treasury and the CBC. The amount must be specified exactly - in rubles and kopecks. When paying contributions for compulsory health insurance, it is necessary to indicate registration number.
If it is not possible to pay insurance premiums through a bank, payers (individuals) have the right to pay them at the cash desk of the local administration or at the post office.
The amount of the base for calculating insurance premiums for each employee defined separately. At the same time, for employers who have jobs in industries that are harmful and hazardous to health, when calculating contributions at an additional rate, restrictions on the base do not apply, that is, the maximum value of the base does not affect them in any way.
Deadline for payment of pension contributions
In accordance with paragraph 5 of Article 15 federal law N 212 dated July 24, 2009, payment is made for the previous month until the 15th current month. If the 15th falls on a weekend or is a non-working holiday, the deadline for payment is postponed to the working day following it.
In case of non-payment, accrued insurance premiums are recognized arrears. In such a combination of circumstances, the funds are subject to recovery through the judicial authorities.
Also, in accordance with Art. and Law No. 212-FZ of July 24, 2009, penalties may be charged for non-payment, in the amount of one three hundredth of the Central Bank refinancing rate established for these days, for each day of delay.
Conclusion
On a monthly basis, for each employee, he is obliged to transfer to the Federal Tax Service (since 2017) insurance premiums for mandatory pension and medical insurance at the rate of 22% and 5.1% respectively. At the same time, if the amount exceeds the value of the maximum taxable base, which is established by the state, then in addition to 22%, another 10% must be paid.
However, in some cases, this rule does not apply to payers when the base value is exceeded. These include employers who have jobs in hazardous or hazardous industries. But, in turn, they must pay additional contributions.
Some changes in 2018 in terms of compulsory contributions will partly affect health insurance. From 01/01/2018, a different fixed amount will apply for individual entrepreneurs without employees. It is planned that it will not depend on the minimum wage. No innovations are expected in the tariff rate and marginal base.
The single tariff rate of contributions, taking into account the amount of compulsory medical insurance, will not change from the new year. Its total size remains the same - 30%, which is regulated by the Tax Code of the Russian Federation, Art. 425 and 426. It is assumed that the total rate will remain unchanged until 2019, after which it will increase to 34%.
Benefits in terms of reduced compulsory medical insurance rates will also not change. Their size (from 0 to 4%) and the conditions of application are specified in detail in Art. 427 of the Tax Code of the Russian Federation.
| Policyholders (the main part of beneficiaries in accordance with Article 427 of the Tax Code of the Russian Federation) | Preferential compulsory medical insurance rates in 2017-2018 |
| IP on the simplified tax system, organizations with an income of at least 70% of the total profit, engaged in preferential activities; pharmacies, individual entrepreneurs on UTII with a pharmacy license; payers participating in the Skolkovo project; insurers who pay remuneration to crew members of ships registered in the registry | 0% |
| IT organizations | 4% |
| Participants of the SEZ of Crimea and Sevastopol; residents of the ASEZ and the free port of Vladivostok | 0,1 % |
The data in the table indicate that compulsory medical insurance contributions for employees can be mandatory and preferential. In isolated situations, policyholders are exempted from paying them.
When calculating the amount of the MHI contribution payable, the current rates and the employee's earnings are taken into account. The calculation formula for payments is standard: earnings * 5.1%. In payment documents, when paying compulsory medical insurance contributions, BCC 182 1 02 02101 08 1013 160 is recorded.
Insurance premiums for compulsory health insurance for entrepreneurs since 2018
Entrepreneurs calculate the amount of obligatory medical contributions in 2017 taking into account the minimum wage, but regardless of the amount of profit. The calculation formula is used: minimum wage × MONTHS × 0.051. The fixed amount in Russian rubles payable at this moment has reached the digital value of 4,590.
As part of the new trend in legislation since 2018:
- the binding of a fixed amount on compulsory medical insurance to the minimum wage is cancelled;
- the applied fixed amount was increased to 5,840 rubles, which is 1,250 more than the indicator of the previous year.
This means that for 2018, the individual entrepreneur will be obliged to pay for compulsory medical insurance contributions by transferring 5,840 rubles. in the FTS. At the legislative level, it is determined that a fixed value will be indexed annually
Deadlines for payment of contributions and submission of reports on CHI from 2018
Compulsory compulsory medical insurance contributions are calculated from the employee's earnings on a monthly basis. It follows from this that the timing of their payment directly depends on the payments to the employee. The law establishes the deadline for payment - the 15th day of the month following the month in which contributions are calculated. The basis is the Tax Code of the Russian Federation, art. 431, para. 3.
In doing so, apply general rules postponement of holidays and public holidays on the first working day. i.e. if deadline payment fell on a weekend (holiday), payment can be made on the next business day following it.
For entrepreneurs there are separate rules payment of a fixed amount for CHI. In 2018, they are offered the choice of making the insurance payment in a lump sum or in installments. Thus, the established value of 5 840 rubles. An individual entrepreneur has the right to divide and pay every month, quarterly or once every six months. A mandatory condition that will need to be observed in this case is that lump-sum and partial insurance payments should be met before December 31 of the reporting year.
The obligated person as part of a unified new form calculation of KND 1151111, which combines all types of insurance premiums. It was introduced by order of the Federal Tax Service of the Russian Federation No. ММВ-7-11 / [email protected] from 10.10.2016.
For the first time, it began to be drawn up and submitted from the 1st quarter of 2017. It will also be applied in next year. This reporting document is issued on an accrual basis for the whole year.
The deadline for submitting a single calculation is the 30th day of the month following the reporting month. In order of priority, taking into account weekends and holidays, the actual dates will be:
- 05.2017.
- 07.2017.
- 10.2017.
- 04 2018.
Example 1. Calculation and payment of MHI contributions by an entrepreneur for incomplete 2018
Resident of the Russian Federation, L. R. Vasilchenko received the status of an entrepreneur on February 15, 2018. After working for several months on his own, without employees, in the same year, on 11/15/2018, he was deregistered.
The entrepreneur's profit for the period of his work from February to November reached 1,000,000 rubles. For the specified period of activity, he must pay for himself the obligatory contributions for the medical part. For calculation, a fixed value of 2018 is taken into account - 5,840 rubles.
The calculation sequence will be as follows. First, the amount of compulsory medical insurance is calculated separately for incomplete months of work, i.e. for February (13 days) and November (14 days). Then the calculation is carried out for whole months of work in 2018, and this is the period from March to October (total 8 months). Then everything is summed up and the final amount of the CHI payment payable is obtained.
So, the procedure for calculating the obligatory medical insurance payments of IP L. R. Vasilchenko is as follows:
- CHI payment per month: 5,840 / 12 months = 486 rubles.
- CHI payment for incomplete February: 486 / 28 days of February * 13 working days = 226 rubles.
- CHI payment for incomplete October: 486 / 31 days of October * 14 working days = 523 rubles.
- Compulsory medical insurance payment for whole months of work: 486 * 8 whole working months = 3,888 rubles.
- Summation of the calculated values for incomplete and whole months of work of IP L. R. Vasilchenko: 226 + 523 + 3,888 = 4,637 rubles.
The total amount of payments for compulsory medical insurance by L. R. Vasilchenko for the period of his being in the status of an entrepreneur in rubles amounted to 4,637.
With an annual amount of income for 2017 exceeding 300,000 rubles, the deadline for the additional payment (1% of the excess amount) was postponed. From 2018, the surcharge will need to be paid no later than July 2, 2018.
Answers to frequently asked questions
Question 1: Does an individual entrepreneur, who did not operate during 2018, need to deduct compulsory contributions for medicine?
Yes, because medical contributions, like pension contributions, are considered obligatory payments. Profit, lack of movement in bank accounts, the implementation of activities do not play a role here. Until the status of an entrepreneur is lost, you will have to pay medical fees. Therefore, for 2018, the individual entrepreneur will be obliged to pay a fixed amount - 5,840 rubles.
Question 2: How to calculate the amount of obligatory medical contributions of an individual entrepreneur for the whole of 2018 if his annual profit was more than 300,000 rubles? Do I need to pay extra 1% of the excess amount? Entrepreneur without employees.
For obligatory insurance payments for the medical part, a fixed amount is set (5,840 rubles), and it will have to be transferred before December 31 of the reporting year.
1% of the excess amount of income (with a profit of more than 300,000 rubles per year) is calculated and paid for the pension part once.
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