Where to pay insurance premiums. Where to pay insurance premiums Procedure for calculating insurance premiums per year

With the advent of 2017, the monitoring process for accounting for insurance premiums has changed. Now this function is performed by the Federal Tax Service, which is regulated by Order No. 13 of January 15, 2016. The main reason for such innovations was the poor collection of tax payments for insurance of employees and entrepreneurs themselves. Let's consider the amount of insurance premiums set in 2017, interest rates for the Pension Fund, Social Insurance Fund and Federal Compulsory Medical Insurance Fund, taking into account innovations.

The following insurance funds were transferred under the control of the Federal Tax Service:

for pension insurance;
for health insurance;
for social insurance in case of loss of temporary disability and maternity.

Consequently, the collection of debts and acceptance of reporting on contributions will now be carried out by the Federal Tax Service, which is already legally enshrined in the Tax Code of the Russian Federation.

Please note that control over the administration of insurance premiums for injuries and accidents at work was left to the Social Insurance Fund.

Also in accordance with Ch. 34 of the Tax Code of the Russian Federation, adjustments were made to the reporting periods for reporting. At the same time, the form of reporting and the timing of its submission have changed. However, no significant amendments were made regarding the procedure for calculating and paying insurance premiums.

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Rates and amount of insurance premiums

Tariffs of insurance premiums from employee tariff rates for 2017 table:

If the maximum base is exceeded for each employee, the payer has the right to pay contributions at reduced rates.

Application of reducing tariffs on insurance premiums

Taxpayers who have reached the maximum base for assessment, as well as the preferential category of taxpayers specified in clauses 4 - 10 of Art. 427 Tax Code of the Russian Federation. However, if the “specified conditions” are not met, legal entities and individuals lose the right to apply reduced rates for insurance contributions to the Social Insurance Fund, Pension Fund and Federal Compulsory Medical Insurance Fund:

Insurance premiums for individual entrepreneurs

The algorithm for calculating insurance premiums “for yourself” has not changed. Contributions are withdrawn in a fixed amount from the minimum wage in favor of the Pension Fund and the Federal Compulsory Compulsory Medical Insurance Fund. If the annual income exceeds 300,000 rubles, in addition to fixed contributions, the entrepreneur undertakes to pay an additional amount to the Pension Fund in the amount of 1% of the amount of this excess over the specified limit.

Type of contribution	Sum*
The amount of fixed tax in the Federal Compulsory Medical Insurance Fund	Minimum wage x 12 months. x 5.1% = 4590 rub.
The amount of a fixed tax in the Pension Fund, but provided that the amount of the annual income of a private entrepreneur does not exceed 300 thousand rubles.	Minimum wage x 12 months. x 26% = 23,400 rub.
The amount of additional payment to the Pension Fund if the annual income of a private entrepreneur exceeds is 300 thousand rubles.	1% of the annual income of a private entrepreneur, which is then reduced by 300 thousand rubles, but not more than 163,800 rubles. The maximum contribution amount in 2017 that can be paid to a private entrepreneur in the Pension Fund: 1) 8 x minimum wage x 12 months. x 26% = 187,200 rub. 2) Payment is made minus the fixed tax to the Pension Fund - 23,400 rubles. (RUB 187,200 – RUB 23,400 = RUB 163,800)

* Calculations are made based on the minimum wage (RUB 7,500)

Based on the above, it can be seen that the accounting for insurance premiums has remained virtually unchanged, with the exception of the final counterparty (Federal Tax Service) for collecting debts and accepting reports on them.

This year, legislative innovations in the field of insurance premiums will affect every accountant. Our experts tried to help figure it out and collected in the article all the amendments caused by the transfer of the administration of insurance premiums to the hands of the tax authorities.

Transfer of control function

Calculation of insurance premiums

Good news: the procedure for calculating insurance premiums, the base and tariffs are not changing this year. In fact, when the idea was to transfer the administration of contributions to the tax authorities, there were plans to make serious adjustments to the procedure for calculating these payments. However, for now everything remains the same. In addition, the sizes of preferential and additional tariffs have also been preserved. The list of non-taxable payments has not changed either. Let us remind you that the majority of companies pay contributions of 30%. Moreover, 22% of them goes to pension contributions (10% is above the maximum base), 2.9% is paid for compulsory social insurance at VNiM, and 5.1% for compulsory medical insurance.

Please note that the current tariffs for compulsory medical insurance for most payers will be maintained until 2019 inclusive (Federal Law dated December 19, 2016 No. 456-FZ)

For the next three years, insurance rates for compulsory social insurance against accidents at work will be in effect (Federal Law of December 19, 2016 No. 419-FZ). For 2017-2019, the following will remain: the previously existing payment procedure and rates of contributions for injuries from 0.2% to 8.5%, depending on the class of professional risk.

However, from 2017, companies will begin to pay more contributions to the budget. And this is due to an increase in the maximum base for calculating insurance premiums (remember that annually the Government of the Russian Federation sets a separate maximum base for social insurance contributions in case of temporary disability and in connection with maternity and for compulsory pension insurance).

So, if a company pays contributions for December 2016 in January 2017, then this will need to be done for the following BCCs:

pension contributions - 182 1 02 02010 06 1000 160;
medical contributions - 182 1 02 02101 08 1011 160;
contributions in case of disability and maternity - 182 1 02 02090 07 1000 160.

Please note: in February you need to change the KBK in your payment slip again:

pension contributions - 182 1 02 02010 06 1010 160;
medical contributions - 182 1 02 02101 08 1013 160;
contributions in case of disability and maternity - 182 1 02 02090 07 1010 160.

Important information for Moscow companies:

From February 6, in connection with the upcoming transfer of bank accounts in 2017 to the Main Directorate of the Bank of Russia for the Central Federal District of Moscow, bank account details are changing to account for income distributed by the Federal Treasury authorities between the budgets of the budget system of the Russian Federation in the territory of Moscow:

BIC of the recipient's bank - 044525000;
Recipient's bank - Main Directorate of the Bank of Russia for the Central Federal District of Moscow, abbreviated name (GU of the Bank of Russia for the Central Federal District);
Recipient's account number: 40101810045250010041 - an account for accounting for income distributed by the Federal Treasury authorities between the budgets of the budget system of the Russian Federation in the territory of Moscow.

Reporting

Despite the apparent optimization of insurance premiums, the accountant’s work will not decrease, but rather, it will become more. The fact is that in addition to a single calculation of contributions, which will need to be submitted to the tax office, there are also a number of forms that will have to be sent to the funds.

Single payment for contributions

From January 1, 2017, reports on insurance premiums must be submitted to the tax authorities. Reporting will be provided quarterly, no later than the 30th day of the month following the reporting quarter. The form must be sent to the Federal Tax Service at the place of registration of the company. If the company has separate divisions that accrue remuneration in favor of individuals, then the form will also have to be submitted at the location of the divisions.

The form for a single calculation of contributions, as well as the procedure for filling it out and the electronic format, were approved by Order of the Federal Tax Service of the Russian Federation dated October 10, 2016 No. ММВ-7-11/551@. The new form combines reporting forms (RSV-1, RV-3, RSV-2 and 4-FSS), in which the composition of indicators is optimized and significantly reduced. At least that’s what the Ministry of Finance thinks (Letter dated November 17, 2016 N 03-04-05/68069).

The calculation includes:

title page;
sheet “Information about an individual who is not an individual entrepreneur”;
Section 1 “Summary of the obligations of the payer of insurance premiums.” Section 1 contains 10 annexes;
Section 2 “Summary data on the obligations of payers of insurance premiums of heads of peasant (farm) households.” There is one appendix to this section;
Section 3 “Personalized information about insured persons.”

The cover page of the calculation is filled out by all payers.

Payers of contributions who pay remuneration to individuals must fill out Section 1, Subsections 1.1 and 1.2 of Appendix No. 1 to Section 1, Appendix No. 2 to Section 1, Section 3.

Section 2 and Appendix No. 1 to Section 2 are submitted to the inspection by the heads of peasant (farm) households.

Subsections 1.3.1, 1.3.2, 1.3.3, 1.4 of Appendix No. 1 to Section 1, Appendix No. 5 - 10 to Section 1 are included in the calculation when payers apply the corresponding insurance premium rates.

Appendices No. 3 and No. 4 to Section 1 are submitted to the inspection when paying social benefits to employees.

In the new form, the accountant will not find information about traumatic contributions. This is understandable; this type of contribution will continue to be supervised by social insurance. For these mandatory payments, companies will submit separate reports to the fund.

Form 4-FSS

Order of the Federal Social Insurance Fund of the Russian Federation dated September 26, 2016 No. 381 approved a new calculation in form 4-FSS. This form will need to be submitted quarterly to the fund, starting with reporting for the 1st quarter of 2017. The form is section 2 of the old form 4-FSS, which provides the calculation of insurance premiums for injuries.

The deadline for submitting the form remains the same. Please remember that the deadline depends on the reporting method. On the 20th day of the month following the reporting quarter, those who report to the “old fashioned way” on paper submit, and after 5 days (25th day) 4-FSS is sent electronically to the fund.

Personal reporting

The monthly SZV-M must still be submitted to the Pension Fund. The form has not been changed. However, it should be noted that the Resolution of the Pension Fund Board of December 7, 2016 No. 1077p approved its new electronic format. In addition, it is not entirely clear from the reporting for which month it should be applied. The document says nothing about this. Therefore, it is better to contact your fund branch for comments. True, there is still time. Let us remind you that from 2017 the deadline for submitting this monthly form has been extended. So, if previously companies had to submit it to the fund no later than the 10th day of the next month, then since 2017 the accountant has another 5 days to fill out the form. The due date is now the 15th of next month. Moreover, this amendment also applies to the December SZV-M. Thus, taking into account the weekend, the last day for submitting SZV-M for December 2016 is January 16, 2017.

In addition, the Pension Fund will need to provide individual (personalized) accounting information about the insurance experience of employees. True, this reporting will be annual, the deadline for its submission is no later than March 1 of the next year (the first time - in 2018). At the moment, the form has not yet been approved, but there is already a draft (SZV-STAZH).

Let us recall that previously this information was included in the RSV-1 form of the Pension Fund of the Russian Federation and was provided to the fund quarterly.

Responsibility

Now, if a company violates the method of submitting reports to the Pension Fund, it will face a fine. Previously, there was no such liability in the legislation. Amendments were made by Federal Law dated July 3, 2016 No. 250-FZ. So, if a company submits, for example, SZV-M on paper instead of an electronic form, it will be charged 1,000 rubles. On the one hand, the amount is not large, but this form is submitted monthly and if the company ignores the requirements of the law for a whole year, the fine will increase significantly.

In addition, the statute of limitations for prosecution in the field of accounting has finally been determined. Let us note that previously there was no such period in the law. Now, employees of the Pension Fund have the right to be held accountable only if less than three years have passed from the date when this violation became known.

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From 2017 there will be changes in insurance premiums. The composition of reporting will be updated, new reporting forms will appear, a new type of fine will be added, and we will determine the base for contributions in a new way. The Federal Tax Service will take under its wing pension, medical contributions and contributions for compulsory insurance in case of temporary disability and in connection with maternity. The Social Insurance Fund will accept contributions for injuries and occupational diseases. At the same time, policyholders will not stop interacting with the Pension Fund, which will accept personalized reporting and another new report.

Changes in laws on contributions

The changes will be based on two new laws: Federal Law of July 3, 2016 No. 243-FZ and Federal Law of July 3, 2016 No. 250-FZ. The following changes are associated with the two new documents:

At the beginning of 2017, Chapter 34 “Insurance Contributions” will appear in the Tax Code, which will list the rules for calculating and paying contributions.
The first part of the Tax Code will change so that all tax rules apply to insurance premiums.

Also, from January 2017, the previous Federal Law on Insurance Contributions will cease to apply and new versions of the laws on personalized accounting, compulsory social insurance and insurance against industrial injuries will come into force.

Rules for calculating the amount of insurance premiums in 2017

The rules for calculating insurance premiums will remain almost unchanged. Contributions will also need to be calculated from payments and other remuneration to individuals paid under employment and civil law contracts. The contribution base will continue to be calculated separately for each employee on an accrual basis from the beginning of the year. For contributions in case of temporary disability and in connection with maternity, the maximum base value will remain - 718,000 rubles. For pension contributions, a limit will remain, above which contributions are calculated at a rate of not 22%, but 10% - 732,000 rubles. Tariffs and benefits will not change either.

The change will concern daily allowances: in 2016, all daily allowances that are enshrined in a collective agreement or local act are exempt from contributions. Since 2017, amounts up to 700 rubles for business trips within the country and amounts up to 2,500 rubles for business trips abroad will be exempt from contributions.

There will also be clarification regarding income in kind. In 2016, the base includes the cost of goods or services specified in the contract. From 2017, the cost will need to be determined based on market prices, according to the rules of Art. 105.3 Tax Code of the Russian Federation. VAT is not excluded from the taxable base.

Regarding contributions for injuries and occupational diseases, everything will remain unchanged: daily allowances will continue to be exempt from contributions, and income in kind will be taken into account at contract prices.

Payment of insurance premiums in 2017

The deadlines for paying contributions will not change: contributions will still need to be transferred by the 15th day of the month following the reporting month (as prescribed by paragraph 3 of Article 431 of the Tax Code of the Russian Federation). Contributions should be calculated and paid in rubles and kopecks. New BCCs for paying contributions to the tax office will be known by December 1, 2016. The BCC for transferring contributions to the Social Insurance Fund will not change.

Tax reporting

From 2017, policyholders will report contributions to the tax authorities. The form for the new calculation of insurance premiums has already been developed, it contains a title page, three sections and 10 appendices. The calculation must be submitted to the tax office at the place of registration no later than the 30th day of the month after the reporting quarter. Organizations and individual entrepreneurs with up to 25 employees can report on paper; all others must submit calculations electronically.

The calculation must match the total amount of insurance premiums with the amount of contributions for each employee (remember that contributions are calculated in rubles and kopecks). Otherwise, the payment will be considered invalid.

Reporting to funds

Form 4-FSS will be shortened from 2017; now it will only be necessary to report on contributions for injuries and occupational diseases. The deadlines for submission will remain the same: a paper report must be submitted within 20 days after the reporting quarter, and an electronic report must be submitted within 25 days.

The deadline for submitting the monthly SZV-M report will be postponed: in 2016, policyholders submit it before the 10th of the month, from 2017 they will submit it until the 15th.

In 2017, another new report will appear, which will need to be submitted annually to the Pension Fund. In the new document, policyholders will provide information about the length of service of employees and submit it by March 1 of the year following the reporting year. If the company has less than 25 employees, then the report can be submitted on paper, if 25 or more - only in electronic form.

If you need to submit primary or updated reports for 2016 during 2017, then send the documents to the funds using the forms relevant for 2016.

Checks on insurance premiums in 2017

Starting from 2017, the tax office will check the correctness of the calculation and payment of contributions according to the same rules that are currently in force for the calculation and payment of taxes. Therefore, the Federal Tax Service will engage in desk and field audits not only of taxes, but also of contributions (except for contributions for injuries, which are administered by the FSS). In the sphere of control of the Pension Fund of Russia, only personalized accounting will remain: the SZV-M form and a new annual report on the length of service of employees.

Transition reviews that were scheduled for 2017 but relate to 2016 or earlier will be carried out by the funds. If they find violations, they will report them to the tax service, which will take the necessary measures.

New fines for violations of contributions from 2017

Violations of contributions (except for contributions to the Social Insurance Fund) will be punished by the tax authorities starting from 2017. All sanctions that apply for tax violations will apply from the new year in relation to contributions. For example, failure to submit a calculation of contributions will be punished according to the same scheme as failure to submit a tax return (minimum fine of 1,000 rubles) - on the basis of Art. 119 of the Tax Code of the Russian Federation.

Violations of contributions for injuries and occupational diseases will be monitored by the Social Insurance Fund. Fines will range from 5 to 40% of the amount of assessed contributions.

The Pension Fund of Russia will impose two types of fines: for failure to provide annual information about length of service (500 rubles for each employee) and for violating the procedure when submitting electronic reports (1000 rubles).

Changes for the self-employed population and individual entrepreneurs

For individual entrepreneurs and self-employed citizens, little will change. Fixed payments for pension and health insurance will remain. Social insurance contributions will remain voluntary; contributions for injuries will not be paid, as before. The change applies to individual entrepreneurs with income over 300,000 rubles. Information about income will continue to be provided to the tax office from tax returns, and 1% of the amount exceeding income of 300,000 rubles will continue to be added to the fixed amount of contributions. But the rule according to which, due to failure to submit a declaration, contributions are accrued at the maximum amount will be canceled. This means that failure to submit a declaration will not entail an increase in contributions “for oneself” for the individual entrepreneur. Entrepreneurs and other self-employed persons will still not submit payments for fixed contributions.

All current reporting forms for 2017 can be found in the Kontur.Accounting online service. The service will help you calculate contributions, generate payment slips and report on contributions. Get acquainted with the capabilities of Kontur.Accounting for free for 14 days, keep records, pay salaries, submit reports with us.

Insurance premiums have come under the control of the Federal Tax Service since 2017. This change will affect all policyholders. What exactly will change in 2017? What will be the maximum base for calculating insurance premiums? Have insurance premium rates for the coming year been determined? In what form will you need to report to the Federal Tax Service, Pension Fund and Social Insurance Fund in 2017? We have summarized the most significant changes in insurance premiums for an accountant since 2017 in this article.

Control over insurance premiums since 2017

From January 1, 2017, the Tax Code of the Russian Federation was supplemented with a new chapter 34 “Insurance contributions”. This chapter includes articles 419-432, regulating the rules for calculating and paying insurance premiums. At the same time, the basic principles regarding taxes, starting from 2017, also apply to insurance premiums. This is provided for by Federal Law No. 243-FZ dated 07/03/16.

Thus, since 2017, pension, medical and contributions in case of disability and in connection with maternity (except for contributions for injuries) are part of the tax legislation, which will guide tax authorities. It is the Federal Tax Service that, starting from 2017, will administer these types of insurance premiums (in particular, accept the appropriate reporting on them).

Insurance premiums for injuries in 2017 will continue to remain under the control of the Social Insurance Fund. This fund will also accept reporting on this type of insurance premiums.

Insurance premium rates in 2017

In 2017, insurance premium rates will not change. All tariffs have been kept at the 2016 level. Here are tables with tariff rates for 2017.

General rates

If an organization or individual entrepreneur does not have the right to use reduced tariffs, then in 2017 it should calculate contributions at the basic (general) tariffs. Since 2017, the rates of these tariffs have been established by Article 426 of the Tax Code of the Russian Federation.

In 2017, the scheme with limits remains the same. When the income threshold is reached, the pension rate is reduced to 10%, and social contributions for disability and maternity cease to be paid altogether. The rate of contributions for compulsory health insurance does not depend on the amount of payments. Therefore, in 2017, all payments without restrictions are subject to medical contributions at a rate of 5.1 percent.

Reduced rates

Reduced tariff rates, compared to 2016, have also not changed. The table below shows the most common reduced insurance premium rates for 2017 (Article 427 of the Tax Code of the Russian Federation).

Policyholders	Rates %
	Pension Fund	FSS at VNiM	FFOMS
Organizations and individual entrepreneurs on the simplified tax system, conducting a “preferential” type of activity, the income from which is at least 70% of the total income. Wherein the annual income of a simplifier should not exceed 79 million rubles. If the limit is exceeded, the right to reduced tariffs is lost from the beginning of the year (clause 5, clause 1, clause 3, clause 2, clause 6, article 427 of the Tax Code of the Russian Federation)	20
Pharmacy organizations, as well as individual entrepreneurs with a license to conduct pharmaceutical activities, on UTII. Reduced contribution rates apply to employees engaged in pharmaceutical activities (clause 6, clause 1, clause 3, clause 2, article 427 of the Tax Code of the Russian Federation)	20
Individual entrepreneur on a patent - in relation to payments and remuneration of employees who are engaged in a patent type of activity (clause 9, clause 1, clause 3, clause 2, article 427 of the Tax Code of the Russian Federation).	20
Organizations operating in the field of IT (clause 3, clause 1, clause 1, clause 2, clause 5, article 427 of the Tax Code of the Russian Federation).	8	2	4

Note that the amendments do not provide that the new provisions apply to legal relations of expired periods. The new chapter of the Tax Code of the Russian Federation 34 “Insurance contributions” will come into force on January 1, 2017. We believe that it is from this date that it is necessary to take into account the amount of income received under the simplified tax system in order to determine the legality of calculating contributions at reduced tariffs. Accordingly, even if at the end of 2016 income exceeds 79 million rubles, insurance premiums will not need to be recalculated at generally established rates from the beginning of 2016.

Contribution rates for injuries

Tariffs for insurance premiums “for injuries” in 2017 will continue to be determined depending on the class of professional risk of the organization’s main activity (Part 1, Article 21 of Federal Law No. 125-FZ of July 24, 1998). Cm. " ".

At the same time, in 2017, the Social Insurance Fund will still be able to set a tariff taking into account a discount or surcharge, the amount of which should not exceed 40 percent of the tariff (clause 1 of Article 22 of Law No. 125-FZ).

Now about the changes. Let us recall that organizations are required to annually confirm their right to the initially established rate of contributions “for injuries” (clause 11 of the Rules, approved by Decree of the Government of the Russian Federation of December 1, 2005 No. 713). The relevant documents (certificate of confirmation and application) must be submitted to the territorial branch of the FSS of Russia no later than April 15 of the year for which the tariff is set. Accordingly, to set the tariff for 2017, documents must be submitted to the Social Insurance Fund no later than April 15, 2017.

If you do not confirm the main type of activity, then since 2017 the Social Insurance Fund officially has the right to assign the highest risk class of all OKVED codes specified in the Unified State Register of Legal Entities. Now this right has been officially assigned to the FSS in connection with the entry into force of Decree of the Government of the Russian Federation of June 17, 2016 No. 551. Note that the FSS bodies acted this way before 2017. However, this caused a lot of litigation. The judges believed that the fund does not have the right to choose the most “risky” type of business arbitrarily from all types of activities declared in the Unified State Register of Legal Entities. When setting the FSS tariff, according to the judges, only those types of activities that the organization was actually engaged in in the past year should have been taken into account (Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated July 5, 2011 No. 14943/10). From 2017, this approach will no longer be used.

New procedure for calculating the supplement to contributions “for injuries”

Decree of the Government of the Russian Federation dated December 10, 2016 No. 1341 changed the calculation of the premium to the rate of contributions for injuries. Let us remind you that the Social Insurance Fund bodies calculate the premium according to the formula (clause 6 of the Methodology approved by Order of the Ministry of Labor dated August 1, 2012 No. 39n). It takes into account the amount of benefits, the number and duration of insurance events over the previous three years.

In connection with the amendments, when calculating the premium, the fund will also take into account whether there were fatal accidents at the enterprise last year. The bonus will depend on the number of deaths. The fund will appoint it if more than two people were injured and there is no fault of third parties.

This resolution came into force on December 25, 2016. However, in fact, the amendment will take effect from 2018, since the fund has already calculated the increase in the tariff for 2017 before September 1, 2016 (clause 9 of the rules from the Decree of the Government of the Russian Federation dated May 30, 2012 No. 524).

Base for insurance premiums in 2017: limits

Questions about establishing the base for insurance premiums from 2017 will be regulated by Article 421 of the Tax Code of the Russian Federation. The taxable base, as before, will be determined separately for each individual on an accrual basis from the beginning of the year. The base will need to include taxable payments that you accrued in favor of the employee from the beginning of the year until the last day of the past month.

For 2017, it is planned to increase the limits. The Government of the Russian Federation established a new limit by its Resolution No. 1255 dated November 29, 2016. The maximum values of the base for insurance premiums for 2017 are as follows:

876,000 rub. – for compulsory pension insurance. Payments that exceed this amount are subject to pension contributions at a rate of 10 percent;
755,000 rub. – for compulsory social insurance in case of temporary disability and in connection with maternity. Payments exceeding this amount are no longer subject to insurance premiums.

The rate of contributions for compulsory health insurance does not depend on the amount of payments in 2017. Therefore, all payments without restrictions are subject to “medical” contributions at a rate of 5.1 percent.

Thus, the base limits for calculating insurance premiums increased in 2017. However, the procedure for calculating contributions within the base and above the limit remains the same.

Object of taxation of insurance premiums

A taxable object in 2017, as before, will be considered payments and other remuneration in favor of individuals accrued under employment and civil law contracts (Article 420 of the Tax Code of the Russian Federation). The list of payments that may not be subject to contributions will also be preserved. This list is given in Article 422 of the Tax Code of the Russian Federation. It, as before, indicates, for example, benefits, financial assistance, payment of food costs, etc.

The only change concerns the daily allowance. In 2016, the entire amount of daily allowance specified in the collective agreement or in a local regulation was exempt from contributions. From January 2017 the situation will change. It will be possible not to pay contributions only for amounts not exceeding 700 rubles for domestic business trips, and for amounts not exceeding 2,500 rubles for foreign trips. This is enshrined in paragraph 2 of Article 422 of the Tax Code of the Russian Federation. That is, in fact, since 2017, the same limits apply to daily allowances as for personal income tax (clause 3 of Article 217 of the Tax Code of the Russian Federation).

With regard to contributions “for injuries” everything will remain the same. In 2017, daily allowances will be exempt from these contributions in full.

Deadline for payment of insurance premiums

The deadline for transferring insurance premiums will not change in 2017. As before, the last date for payment of insurance premiums will be the 15th day of the month following the reporting month (clause 3 of Article 431 of the Tax Code of the Russian Federation). If the payment date falls on a weekend or holiday, then the payment date will be postponed to the next working day (Clause 7, Article 6.1 of the Tax Code of the Russian Federation). Keep records of contributions and pay them, as before, in 2017 in rubles and kopecks (clause 5 of Article 431 of the Tax Code of the Russian Federation). In order to record contributions for each employee, you will need to maintain an insurance contribution card.

For “injury” contributions, the payment deadline will also remain the same. They must be transferred to the budget no later than the 15th day of the month following the month for which these contributions were accrued.

Thus, for example, all types of insurance premiums for January 2017 will need to be paid on time, no later than February 15. Cm. " ".

New procedure for filling out payment orders

Since 2017, insurance premiums (except for contributions for injuries) must be transferred to the Federal Tax Service, and not to funds. In this regard, the payment order for payment of contributions must be completed as follows:

in the TIN and KPP field of the recipient of the funds - the TIN and KPP of the relevant tax authority administering the payment;
in the “Recipient” field - the abbreviated name of the Federal Treasury body and in brackets - the abbreviated name of the inspection that administers the payment;
in the KBK field - budget classification code, consisting of 20 characters (digits). In this case, the first three characters indicating the code of the chief administrator of budget revenues should take the value “182” - Federal Tax Service.

KBC for transferring contributions in 2017

Until 2017, insurance premiums had to be transferred in separate payment orders to each extra-budgetary fund: Pension Fund, Federal Compulsory Medical Insurance Fund and Social Insurance Fund (Part 4 of Article 16 of Federal Law No. 212-FZ of July 24, 2009). Since 2017, the Federal Tax Service has become the administrator of pension, medical and contributions in case of disability and in connection with maternity (except for contributions for injuries). Therefore, starting with payments for January 2017, payment orders for the transfer of these contributions must indicate the Federal Tax Service as the recipient. In this regard, new budget classification codes (BCC) for payment of contributions should be approved (Article 6 of the Budget Code of the Russian Federation, paragraph 1 of Article 30 of the Tax Code of the Russian Federation).

New BCCs for insurance premiums from 2017

Type of contributions	New KBK
Pension contributions	182 1 02 02010 06 1010 160
Contributions to the FFOMS (medical)	182 1 02 02101 08 1013 160
Contributions to the Social Insurance Fund of the Russian Federation (for disability and maternity)	182 1 02 02090 07 1010 160
Contributions for injuries	393 1 02 02050 07 1000 160
Additional pension contributions at tariff 1	182 1 02 02131 06 1010 160, if the tariff does not depend on the special assessment; 182 1 02 02131 06 1020 160, if the tariff depends on the special assessment
Additional pension contributions at tariff 2	182 1 02 02132 06 1010 160, if the tariff does not depend on the special assessment; 182 1 02 02132 06 1020 160, if the tariff depends on the special estimate

Please note: since the Federal Social Insurance Fund of the Russian Federation remains the administrator for contributions “for injuries”, payment orders for the payment of these contributions must be sent to the fund to the relevant BCC (clause 1.1 of Article 22 of Law No. 125-FZ). The BCC for these contributions has not changed since 2017:

insurance premiums – 393 1 02 02050 07 1000 160;
penalties – 393 1 02 02050 07 2100 160;
fines – 393 1 02 02050 07 3000 160.

In payment orders for payment of contributions, the tax office must be indicated as the recipient

Other persons will be able to pay insurance premiums for an organization or individual entrepreneur

The procedure for calculating penalties for late payment of insurance premiums has changed

From January 1, 2017, insurance premiums are subject to tax legislation. In this regard, the day of repayment of debt on insurance premiums no longer needs to be included in the calculation of penalties. In addition, from October 1, 2017, the amount of penalties will increase:

for delay in payment of insurance premiums by more than 30 calendar days, the interest rate of the penalty is taken equal to 1/300 of the refinancing rate of the Central Bank of the Russian Federation, valid for a period of up to 30 calendar days (inclusive) of such delay;
for late payments from the 31st day, 1/150 of the refinancing interest rate will be applied.

Offsetting different types of insurance premiums has become impossible

Since 2017, it is no longer possible to offset different types of insurance premiums with each other. Offset is allowed only within contributions of the same type (clause 1.1 of Article 78 of the Tax Code of the Russian Federation). So, for example, an overpayment of pension contributions from 2017 can only be offset against future payments for the same. Since 2017, the company has no right to offset this overpayment against arrears on medical or social contributions.

Let us recall that until 2017 it was possible to offset any insurance premiums administered by the same fund. For example, overpayments of insurance premiums for compulsory pension insurance could be offset against medical contributions.

Reporting on insurance premiums to the Federal Tax Service

Since 2017, you need to report and pay contributions, except for contributions for injuries, to the Federal Tax Service of Russia. Instead of the usual calculations of RSV-1 and 4-FSS, tax authorities approved a new unified form of quarterly calculation of contributions. It replaces several familiar forms at once: RSV-1, RSV-2, RV-3 and 4-FSS. Cm. " ".

Companies and individual entrepreneurs with an average number of employees of more than 25 people are required to submit calculations in electronic form via telecommunications channels. All other payers of contributions will be able to report “on paper” (clause 10 of Article 431 of the Tax Code of the Russian Federation).

Please keep in mind that since 2017, the method of submitting reports on insurance premiums to the Federal Tax Service does not in any way affect the deadlines for submission. All policyholders must submit the calculation no later than the 30th day of the month following the quarter (both “on paper” and in electronic form).

If in the calculation of insurance premiums the data on the total amount of contributions to pension insurance do not coincide with the amount of these contributions accrued for each individual, the calculation will be considered unsubmitted. And the tax authorities will have to send the policyholder a notice of the identified discrepancy between the indicators. Within five days from the date of receipt, the policyholder is obliged to submit an adjusted calculation. In this case, the date of its submission will be the date of the initial submission of reports (clause 7 of Article 431 of the Tax Code of the Russian Federation).

Reporting to the Social Insurance Fund

You will only have to report to the Social Insurance Fund for contributions “for injuries.” The 4-FSS calculation form was approved by Order of the Federal Tax Service of Russia dated October 10, 2016 No. ММВ-7-11/551. " ". Everything “unnecessary” that does not apply to contributions “for injuries” was excluded from it.

The deadlines for submitting calculations to the Social Insurance Fund in 2017 will remain the same as for submitting 4-FSS in 2016:

in electronic form - the calculation must be submitted no later than the 25th day of the month following the reporting month;
“on paper” - the calculation must be submitted no later than the 20th day of the month following the reporting month. Cm. " ".

In 2017, policyholders with an average number of more than 25 people will be required to report electronically; all others will be able to submit reports to the Social Insurance Fund on paper. At the same time, as you can see, the method of submitting settlements to the Social Insurance Fund in 2017, as before, will affect the acceptable deadlines for submission.

Reporting to the Pension Fund

SZV-M

The deadline for submitting the monthly report in the SZV-M form will change from 2017. In 2016, the SZV-M report had to be submitted to the Pension Fund no later than the 10th day of the month following the reporting month. Since 2017, the SZV-M report must be submitted to the Pension Fund of Russia units on time, no later than the 15th day of the month following the reporting month. That is, there will be five more days to fill out reports (new edition of clause 2.2 of Article 11 of the Federal Law of April 1, 1996 No. 27-FZ). Accordingly, for example, the SZV-M report for January 2017 will need to be submitted on time, no later than February 15. Cm. " ".

Please note that the form of SZV-M will not change in 2017. At least, officials did not develop a new form of SZV-M and did not submit it for public discussion.

Please note: the SZV-M report for December 2016 must be submitted no later than January 16, 2017, since January 15 is a Sunday. That is, the new deadlines are already applied to the December report. Cm. .

Annual report

In 2017, a completely new annual report will appear in the Pension Fund of Russia, in which it will be necessary to indicate information about the length of service of employees and contractors. Its form has not yet been approved. However, it is already known that the deadline for submitting a new annual report is no later than March 1 of the year following the reporting year (new edition of paragraph 2 of Article 11 of Federal Law No. 27-FZ of April 1, 1996). Accordingly, such an annual report will be required to be submitted for the first time no later than March 1, 2018. The report will need to reflect:

SNILS;
FULL NAME.
date of hiring and (or) date of dismissal (in relation to employees hired and (or) dismissed during the reporting period);
the date of conclusion and (or) termination of a civil contract (payments under which are subject to contributions);
periods of activity included in the length of service in the relevant types of work;
other information necessary for assigning an insurance and funded pension;
the amount of contributions to the Pension Fund paid for an individual who is a subject of the early non-state pension system, and periods of work included in his professional experience.

The specified annual report for 25 people or more will need to be submitted to the Pension Fund in electronic form via telecommunication channels. Information for a smaller number of insured persons can be submitted in paper form.

Until 2017, information on the length of service of employees was part of the RSV-1 and was presented at the end of each quarter. From 2017, information on length of service becomes annual, but will still have to be submitted to the Pension Fund.

Copies of personalized reporting to employees

Starting from 2017, the employer will be required to issue copies of all reporting forms to the Pension Fund to individuals within the following terms (new edition of paragraph 4 of Article 11 of the Federal Law of April 1, 1996 No. 27-FZ):

no later than 5 calendar days from the date of the person’s application (in general);
on the day of an individual’s dismissal or termination of a civil contract (if the person resigns).

Note that similar requirements for employers existed before 2017. However, it was established that employers are required to issue copies of reports to employees or contractors, regardless of the fact that individuals apply for them. Copies must be issued along with the submission of the appropriate reporting forms to the fund (paragraph 1, paragraph 4, article 11 of the Federal Law of April 1, 1996 No. 27-FZ).

From 2017, copies will need to be issued only when employees apply or upon dismissal. Accordingly, it will not be necessary to issue copies of, for example, SZV-M every month starting next year.

Reimbursement of expenses from the Social Insurance Fund

In 2017, employers will continue to have the right to reimburse benefits from the Social Insurance Fund budget. However, the procedure for employers will change. Let us recall that in 2016, policyholders reflected benefits and other payments at the expense of the Social Insurance Fund in Table 2 of the 4-FSS calculation form. Then the FSS conducted a desk audit of the 4-FSS calculation and made a decision: to reimburse the benefit or not.

From 2017, the algorithm of actions will be different. First, the employer will reflect the costs of paying benefits in a single calculation of insurance premiums submitted to the Federal Tax Service. Having received the calculation, tax authorities will report data on the claimed compensation to the Federal Tax Service of Russia. And the FSS will decide whether to approve the offset or not. If the result is negative, the Federal Tax Service will send a demand to the policyholder to pay the missing contributions. If the result of the check is positive, the expenses will be accepted, and the Federal Tax Service, if necessary, will offset or return the difference between contributions and expenses.

Who will conduct the inspections?

From January 2017, the Federal Tax Service will conduct desk and on-site inspections of contributions (except for contributions for injuries). Tax officials will check the correctness of the calculation and payment of contributions according to the same rules by which they now check the calculation and payment of taxes. The audit of expenses for compulsory social insurance, as we have already said, will be carried out by the FSS. The Pension Fund of Russia will only check personalized records, namely the SZV-M form and the annual report on work experience.

Audits of contributions (except for “injury” contributions) scheduled in 2017 and beyond, but relating to 2016 and earlier periods, will be carried out by extra-budgetary funds. If the fund reveals arrears or other violations, it reports them to the tax authorities. And the tax authorities will already be engaged in collection and prosecution.

Fines since 2017

As you can see, the Federal Tax Service and the Social Insurance Fund will control insurance premiums. And the Pension Fund of Russia will only check personalized reports. Let us explain what fines can be expected from all these controllers starting in 2017.

Payment type	BCC for contributions for periods before 2017	BCC for contributions 2017
Regular contributions to the Pension Fund in 2017
	182 1 02 02010 06 1000 160	182 1 02 02010 06 1010 160
	182 1 02 02010 06 2100 160	182 1 02 02010 06 2110 160
	182 1 02 02010 06 3000 160	182 1 02 02010 06 3010 160
Contributions to the FFOMS
	182 1 02 02101 08 1011 160	182 1 02 02101 08 1013 160
	182 1 02 02101 08 2011 160	182 1 02 02101 08 2013 160
	182 1 02 02101 08 3011 160	182 1 02 02101 08 3013 160
Regular contributions to the Social Insurance Fund in 2017 for employees
	182 1 02 02090 07 1000 160	182 1 02 02090 07 1010 160
	182 1 02 02090 07 2100 160	182 1 02 02090 07 2110 160
	182 1 02 02090 07 3000 160	182 1 02 02090 07 3010 160
Insurance contributions to the Social Insurance Fund in 2017"for injuries"
	393 1 02 02050 07 1000 160	393 1 02 02050 07 1000 160
	393 1 02 02050 07 2100 160	393 1 02 02050 07 2100 160
	393 1 02 02050 07 3000 160	393 1 02 02050 07 3000 160
Additional contributions to the Pension Fund in 2017 for employees entitled to early retirement: - according to tariff 1:
		182 1 02 02131 06 1010 160, if the tariff does not depend on the special assessment; 182 1 02 02131 06 1020 160, if the tariff depends on the special assessment
- according to tariff 2
		182 1 02 02132 06 1010 160, if the tariff does not depend on the special assessment; 182 1 02 02132 06 1020 160, if the tariff depends on the special estimate

Sample payments for insurance premiums in 2017

Credit for insurance premiums in 2017

If you find an overpayment of insurance premiums for compulsory pension (social, medical) insurance, the procedure depends on the period for which this overpayment was made.

How to offset or return overpayments on contributions

For what period did the overpayment occur?	Where to go	What can be done	Who will return the money (will carry out the offset)
For periods before 2017			The tax office will return the money based on the documents sent to it by the funds (Clause 4 of Article 21 of Law No. 250-FZ)
	To the Federal Tax Service with a statement	Return or credit Moreover, it can only be offset against payments to the same fund into which the overpayment was credited (clause 1.1 of Article 78 of the Tax Code of the Russian Federation)	The tax office will return the money

For what period did the overpayment occur?

Where to go

What can be done

Who will return the money (will carry out the offset)

For periods before 2017

The tax office will return the money based on the documents sent to it by the funds (Clause 4 of Article 21 of Law No. 250-FZ)

To the Federal Tax Service with a statement

Return or credit

Moreover, it can only be offset against payments to the same fund into which the overpayment was credited (clause 1.1 of Article 78 of the Tax Code of the Russian Federation)

The tax office will return the money

Reporting on insurance premiums in 2017

Reporting on contributions in 2017 is submitted to the tax office, the Pension Fund and the Social Insurance Fund. Let's tell you in more detail.

Personalized reporting to the Pension Fund of Russia

Companies must submit two reports to the Pension Fund. The first is the already well-known SZV-M. But there is more time to prepare the report. The due date was moved up by 5 days - until the 15th day of the month following the reporting month. Table with deadlines for completing SZV-M in 2017 >>

The second report is the new annual form of SZV-experience. The Pension Fund continues to maintain personalized records. And the fund needs a new report to record the years worked. For the first time, you need to report for 2017 no later than March 1, 2018.

4-FSS

From the reporting for the 1st quarter of 2017, calculations of contributions for injuries are submitted to the territorial departments of social insurance. The name of the form was left the same - 4-FSS, but information about contributions for disability and in connection with maternity was removed from it. The new report was approved by order of the Social Insurance Fund of September 26, 2016 No. 381.

In order not to overpay contributions for injuries, until April 17, 2017, companies and entrepreneurs confirmed their main type of activity. For those who did not submit documents on time, the FSS assigned the highest risk class of all OKVED codes declared in the Unified State Register of Legal Entities. Since 2017, this rule has been enshrined in Decree of the Government of the Russian Federation of December 1, 2005 No. 713.

Calculation of insurance premiums to the Federal Tax Service

The new form of calculation for insurance premiums was approved by order of the Federal Tax Service dated October 10, 2016 No. ММВ-7-11/511. The report consists of 24 sheets: a title page, three sections and 11 appendices. But you don't have to fill them all out.

In the first section, companies report accrued contributions. The appendices decipher contributions to the Pension Fund, Social Insurance Fund and expenses for benefits. Three applications are used to confirm eligibility for a reduced premium rate. Data in the second section is entered only by peasant and farm enterprises. In the third section, the company indicates the full name, INN and SNILS of its employees.

Payments for contributions are submitted to the Federal Tax Service four times a year - at the end of each quarter no later than the 30th day of the next month. The deadlines for 2017 are as follows:

May 2 (April 30 - day off);
July 31 (July 30 is a day off);
October 30;
January 30, 2018.

If a company has 25 or fewer employees, it has the right to report on paper. Other policyholders submit the form electronically.

Where to submit reports on insurance premiums from 2017

Where and with what frequency were reports submitted in 2016?	Reporting in 2016	Reporting in 2017	Where and how often to submit reports in 2017
Pension Fund/monthly			Pension Fund/monthly
Pension Fund / quarterly	DSV-3 for policyholders who pay additional insurance premiums for an employee’s funded pension		Pension Fund / quarterly
Pension Fund / quarterly		SZV-experience - personalized accounting information about the length of service of insured persons	Pension Fund/annually
Pension Fund/annually	RSV-2 for peasant farms	Calculation of insurance premiums	Federal Tax Service /quarterly
Pension Fund / quarterly	form RV-3 for employers who pay contributions for additional social security	Calculation of insurance premiums	Federal Tax Service /quarterly
FSS / quarterly		Form 4-FSS (with contributions for injuries)	FSS / quarterly

Reimbursement of benefits from the Social Insurance Fund in 2017

Sickness, maternity and child benefits in 2017 are still reimbursed by the Social Insurance Fund. But the order will change. The company first declares expenses in the contribution calculation. Inspectors transmit the data to the FSS, and the company collects the necessary papers. The decision on compensation is made by the fund.

In 2017, companies can still reimburse the costs of special assessments from the Social Insurance Fund and receive discounts on the rate of contributions for injuries.

How the contributions of the Social Insurance Fund and the Federal Tax Service were divided


acceptance of payments for insurance premiums for the reporting period from the 1st quarter of 2017	accepting payments for insurance premiums for the periods 2010-2016.
control measures on insurance premiums in accordance with the provisions of the Tax Code of the Russian Federation	control measures on insurance premiums for the periods 2010-2016.
	making decisions on the return of overpaid (collected) insurance premiums for 2010-2016.
	verification of sick leave and maternity expenses and reimbursement of social insurance expenses
	The Pension Fund continues to maintain personalized records and administer contributions for voluntary pension insurance

Contributions for periods before January 1, 2017 are checked by the FSS. For periods starting from 2017, the revenue side of contributions is controlled by the tax service, and the expenditure side by the Social Insurance Fund. Therefore, inspections became joint.

Insurance premiums in 2017: changes and latest news

Object and basis for calculating insurance premiums	Kept unchanged (payments within the framework of labor relations, civil law and copyright contracts)
Insurance premium rate for the main category	Retained for 2017-2018 in the amount of 30%: 22% for compulsory pension insurance, 2.9% for compulsory social insurance, 5.1% for compulsory medical insurance and 10% for compulsory pension insurance in excess of the base limit
Reduced rates	Reduced tariffs for all 13 categories of payers have been retained unchanged.
Reporting	1 calculation of insurance contributions to the tax authorities, SZV-M and SZV-experience in the Pension Fund of the Russian Federation, 4-FSS to the social insurance fund
Report submission deadlines	calculation of contributions - every quarter no later than the 30th day of the month following the reporting period; SZV-M – until the 15th day of the month following the reporting month; 4-FSS - electronic until the 25th of the next month, paper - no later than the 20th
Due dates for payment of contributions	Saved: monthly no later than the 15th day of the next calendar month