Insurance premiums The merger of the Pension Fund, the Federal Compulsory Medical Insurance Fund and the Social Insurance Fund may affect social benefits

Payment of contributions to the Pension Fund and medical expenses. insurance is mandatory for all employers and entrepreneurs. To transfer contributions to health insurance, you need to know the BCC and the interest rate. In the article we will look at what the rate and percentage of deductions are in the Federal Compulsory Medical Insurance Fund.

How to calculate the contribution rate

Most employers calculate the FFOMS rate at the current rate of 5.1%. There is no maximum limit for these insurance premiums. Regardless of how much the employee earns during the year, a deduction for medical expenses must be made from each payment. insurance. Contributions depend on the minimum wage, so calculation is not difficult.

Using the example of individual entrepreneur contributions for “oneself” Let's look at the amount of compulsory insurance in 2017:

Pension - 7,500 * 26% * 12 = 400 rubles.
Honey. business insurance premiums - 7,500 * 5.1% * 12 = 4,590 rubles.

So, insurance premiums for businessmen who pay for themselves amount to 27,990 rubles in 2017. This amount is usually divided into four quarters. At the end of the quarter, merchants are required to pay a single contribution in the amount of 6,997.5 rubles. The monthly rate is 2,332.5 rubles.

Knowing the annual amount, these contributions can be paid either in a single payment or quarterly. Almost all merchants make quarterly payments. They are fixed for entrepreneurs who do not have employees. For all employers, the insurance premium and its rate depend on the chosen taxation system and on the amount accrued to the employee during the year.

Policyholders who have employees, make deductions at the following rates:

Pension Fund - 22%. This amount fluctuates and depends on the danger of work at the enterprise. Additional contributions may be established, which the fund informs the manager about in a separate notice.
Social Insurance Fund - 2.9%. Hazard and injury contributions are assessed. The amount of this contribution is determined for each enterprise separately.
FFOMS - 5.1%.

If the company is on a simplified basis and at the same time is engaged in a “preferential” type of activity, then the amount of the insurance premium will be different.

To take advantage of the discounted contribution, you need to check whether the code applies economic activity to the “beneficiaries”, the list of which was established on the basis of Federal Law No. 212. For such companies and entrepreneurs, contributions to the Pension Fund of the Russian Federation are 20%, and insurance contributions to medical care. fear 5.1%.

If the pension contribution can reach a limit and decrease, then the medical rate does not have limit value, so the 5.1% deduction is valid all year.

Contribution rate to the Federal Compulsory Medical Insurance Fund in 2017

Changes that will affect all taxpayers in 2017 are, first of all, the transfer of powers from one regulatory body to another. Now they will check the correctness of accrual and payment tax authorities. The federal law will no longer apply; it will be replaced by the Tax Code.

Inspection of the activities of entrepreneurs and organizations will be carried out on the basis of new legislation. This is the only and main change in 2017. What percentage of contributions to the FFOMS we expect can be seen in the table:

As we can see, insurance rates will not change and will remain at the same level. The regulatory authorities have not canceled the reduction in contributions, but now not all employers will be able to take advantage. Changes in the amount of insurance premiums will be felt by businessmen who paid for themselves.

An increase in the minimum wage by 7,500 rubles will lead to an increase in the amount of taxes on compulsory insurance.

Who doesn't pay dues

Who can avoid paying dues? These include:

Pharmacies, merchants licensed to conduct pharmaceutical activities.
Organizations involved in the field social services citizens.
Charitable organizations.
Research and development companies.

These organizations are subject to a 0% tariff rate.

The following insurers can take advantage of the 4% rate on the calculation of mandatory insurance contributions to the Federal Compulsory Medical Insurance Fund:

Companies that deal with information technology.
Businessmen and organizations involved in inventions and scientific developments.
Tourist organizations.

Thus, interest rate for payment of the contribution directly depends on the type of activity of the entrepreneur and organization. The more active the structure is in government and charitable financing, the lower the contribution rate.

“Insurance premiums in 2015-2016 rates” — by entering such a phrase into the search bar in Yandex or Google, you can easily find the relevant data. Since 2015, the procedure for calculating insurance premiums has changed significantly. The rates applied in 2015-2016 and the procedure for calculating contributions are described in this article.

Insurance premiums 2013: rates

To better understand the changes that came into force in 2015, let’s go back in time and look at insurance premium rates in 2013. There are several fundamental differences between them.

Until 2015, there were two pension insurance systems. Pension provision for persons born in 1967 was made up of two components: a funded and an insurance part. According to the pension system, in which there was no funding for the funded part, the amount of contributions only for the insurance part of the pension was 22% of the amount of salary payments. If the insured person chose the option of pension provision with a funded part, then 22% was divided into 16% for financing the insurance pension and 6% for its funded part. Let us remind you that rates By insurance premiums in 2012 year did not provide for pension options. All contributions were necessarily divided into insurance and savings parts for persons born in 1967.
For workers older than 1966, a single insurance rate was provided in the amount of 22% of salary payments without the possibility of choosing a pension option.
As for contributions to the Social Insurance Fund and the Federal Compulsory Medical Insurance Fund, they were calculated at 2.9 and 5.1%, respectively. They did not depend on the employee’s age and were also accrued on all salary payments. When the income limit was reached, contributions to the Social Insurance Fund and the Compulsory Medical Insurance Fund were not accrued.

Insurance premium rate in 2014

Just like in 2013, according to insurance premium rates in 2014 for their accrual depended both on the age of the employee and on the maximum value of the base for accrual. In 2014, insurance contributions to the Social Insurance Fund and the Federal Compulsory Compulsory Medical Insurance Fund were not charged for amounts over 624,000 rubles.

For more information on how insurance premiums are calculated, read the article .

Insurance premium rates in 2014 did not change and remained at the level of the previous year.

Tariff in the Pension Fund, Social Insurance Fund, Federal Compulsory Medical Insurance Fund - what percentage in 2015

In 2015, accruals for all categories of employees, regardless of age group steel is produced at uniform tariffs. An exception was made for organizations that have the right to apply reduced coefficients (Articles 58, 58.1, 58.2 of the Federal Law of July 24, 2009 No. 212-FZ “On insurance contributions to the Pension Fund, Fund social insurance Russian Federation, Federal Compulsory Medical Insurance Fund" (hereinafter referred to as Law No. 212-FZ)).

PFR, FSS, FFOMS - what percentage in 2015 year is the tariff for contributions to these funds, specified in Part 1.1 of Art. 58.2 of Law No. 212-FZ:

for pension provision until the maximum tax rate is reached - 22%, when the maximum value of the base for contributions is reached, the reduced rate for compulsory pension insurance will be 10%;
in the Social Insurance Fund - 2.9%;
in the Federal Compulsory Medical Insurance Fund - 5.1%.

Note that in 2015, the size of the maximum base for calculating insurance premiums will be considered separately by type of contribution: the base for contributions for temporary disability and in connection with maternity will differ from the base for contributions for pension insurance. But for contributions to the health insurance fund, the limit has been abolished. To the question, in FFOMS how much interest will you have to pay, the answer is as follows: still 5.1%, and for the entire amount of payments due to the employee.

Thus, for payments under compulsory pension insurance when the upper limit is reached, a reduced tariff will be used, the accrual of contributions to the Social Insurance Fund upon reaching the limit will stop (clause 4 of Article 8 of Law No. 212-FZ of July 24, 2009), and for contributions to the Federal Compulsory Medical Insurance Fund there is no limit exists. Consequently, even when the upper limit of taxable income is reached, health insurance premiums are calculated according to the general rule.

The thresholds have been different since January 1, 2015. For contributions to compulsory pension insurance, the limit is 711,000 rubles, and for contributions to the Social Insurance Fund (VNiM) - 670,000 rubles (Article 8 of Law No. 212-FZ, Decree of the Government of the Russian Federation of December 4, 2014 No. 1316).

Tariff in the Pension Fund, Social Insurance Fund, Federal Compulsory Medical Insurance Fund - what percentage in 2016

As for contributions in 2016, the answer to the question is in the PRF, FSS, FFOMS what percentage in 2016 compiles the tariff, the answer will be this: tariff rates for extra-budgetary funds in 2016 are the same as in 2015.

However, at the beginning of 2016, the value of the limit on the taxable base was changed (Government Decree No. 1265 dated November 26, 2015), and now it is:

for the Pension Fund of Russia - 796,000 rubles;
for the Social Insurance Fund - 718,000 rubles.

From 2017, the limit on the base subject to insurance premiums will change again, and this will not be the only change.

Which funds are contributed to?

Mandatory insurance contributions are charged to three extra-budgetary funds: Pension (PFR), Medical (FFOMS) and Social Insurance Fund (SIF). The essence of compulsory insurance is as follows. The payer makes regular payments, and the fund makes payments established by law when an insured event occurs. For example, when a person reaches retirement age, the Pension Fund of the Russian Federation accrues him a pension; in case of illness, the Social Insurance Fund pays sick leave benefits, etc. Types of mandatory insurance premiums There are four types of insurance premiums.

1 - pension contributions (contributions to the Pension Fund). 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 Social Insurance Fund for compulsory social insurance in case of temporary disability and in connection with maternity. Using these contributions, the Social Insurance Fund pays sick leave benefits and maternity benefits.

4 - contributions to the Social Insurance Fund for insurance against accidents at work and occupational diseases. Their unofficial name is “injury” contributions.

Legislative framework insurance premiums

Contributions to the Pension Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund and the Social Insurance Fund (the first three contributions) are regulated by Federal Law No. 212 of July 24, 2009 “On insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund and territorial compulsory medical insurance funds” (hereinafter referred to as Law No. 212-FZ). The calculation and payment of contributions “for injuries” is regulated by Federal Law No. 125-FZ dated July 24, 1998 (hereinafter referred to as Law No. 125-FZ).

Who pays insurance premiums

Organizations that pay salaries to employees and (or) pay remuneration to contractors - individuals;

Individual entrepreneurs that pay wages to employees and (or) pay remuneration to contractors - individuals;

Individuals without individual entrepreneur 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 for each reason. The most common example is an individual entrepreneur who works “for himself” and at the same time has a staff of employees. Such an individual entrepreneur must separately accrue contributions on his own income and separately on the salaries of his employees.

What are contributions calculated for?

Payments to employees Employers-organizations and employers-individual entrepreneurs charge contributions for payments made to employees within the framework of employment contracts. Such payments include, first of all, wages, bonuses based on the results of work for a month, quarter or year, as well as vacation pay and compensation for unused vacation.

Payments to contractors Pension and medical contributions are accrued on payments in favor of individuals who are not on staff if such payments are made under copyright or civil law contracts. There is an exception: the customer of work or services is exempt from the obligation to charge contributions in the case where 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 assessed on amounts paid when renting an employee’s personal car). Contributions to the Social Insurance Fund for insurance in case of temporary disability and in connection with maternity are not accrued towards payments for any civil contracts(including under copyright and contract agreements). Contributions to the Social Insurance Fund for “injuries” from payments under civil contracts are accrued only if the payment of contributions is provided for by the contract itself.

Insurance premium rates

For most payers in 2012 and 2013, the contribution rates indicated in the table apply. This is for those who do not benefit from benefits.

Tariffs of insurance premiums in 2012-2013 for payers not belonging to the preferential category

Reduced tariffs have been established for some categories of payers. Thus, “simplified workers” 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. Contributions to the Federal Compulsory Medical Insurance Fund and the Social Insurance Fund for insurance in case of temporary disability and in connection with maternity are set at zero rates.

Tariffs for contributions “for injuries” 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% have been 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 types of state social guarantee in Russia - compulsory health insurance. This special system protection of citizens in the event of illness, injury or the need for prevention, expressed in payment for the services of medical institutions.

The compulsory medical insurance system is implemented in part through budget funds(targeted programs to protect the health of the non-working population), but in to a greater extent through 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 dated July 16, 1999. For evading them, only a fine is currently provided, but 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"	Means that the fund was created and operates at the national level. It controls and finances the work of 86 territorial MHIF - divisions of local executive authorities. The activities of the fund are regulated federal laws(Federal Law No. 165 of July 16, 1999, No. 326 of November 29, 2010, etc.) and codes, including Budget and Tax.
"Fund"	An independent non-profit financial and credit organization operating in Russia public policy in the field of compulsory medical insurance. It is not controlled by any department, it has its own bank accounts, property, charter, and reporting form. Its main task is to accumulate funds received mainly in the form of insurance premiums and distribute them among territorial Compulsory Medical Insurance Funds.
"Mandatory"	Means the guaranteed right of every citizen to free medical care(Article 41 of the Constitution of the Russian Federation). Russians, regardless of place of registration, social status or their desire have the opportunity to be treated in municipal and state healthcare institutions. In this respect, compulsory medical insurance differs from voluntary medical insurance (voluntary, paid for from the citizen’s personal funds, health insurance).
"Medical"	It means that the main mission of the fund is to ensure and finance the implementation of federal and territorial programs to protect public health.
"Insurance"	It 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 compulsory health insurance program is implemented to a lesser extent at the expense of the budget, and to a greater extent at the expense of contributions that insurers (organizations, individual entrepreneurs, private practitioners) are obliged to regularly pay to their employees or themselves.

What has changed

From January 1, 2017, the functions of collecting insurance premiums, monitoring payments, and collecting debts were transferred from the Pension Fund of the Russian Federation to the Tax Service.

What has changed with this innovation:

Ch. appeared in the Tax Code. 34. Federal Law No. 212 of July 24, 2009 has become invalid; amendments have been made to a number of federal laws;
the recipient of contributions was the Federal Tax Service, respectively, from January 1, 2019, the insurer uses a new one when filling out a 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 addressee for submitting reports have changed. In 2019, the policyholder sent statements to the Pension Fund. In 2019, you need to report to the Tax Office by the 30th day of the first month;
the criteria and requirements for those who apply for reduced premium rates were clarified and expanded (if the policyholder no longer meets 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 those in force in 2019–2016.

Insurance premiums to the Federal Compulsory Medical Insurance Fund in 2019

The uniform rate of contributions to the Federal Compulsory Medical Insurance Fund in 2019 is 5.1% of the amount of remuneration accrued to an individual under labor, civil law contracts, copyright agreements ( full list- see clause 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 contribute to compulsory medical insurance:

S = 30000*0.051*12 = 18360 rub.

Individual entrepreneurs and private practitioners (notaries, patent attorneys, etc.) calculate insurance contributions to the Federal Compulsory Medical Insurance Fund in 2019 for themselves using the formula:

Thus, contributions for “yourself” in 2019 are maximum 4,590 rubles.

Who may not pay

- depends on the moment at which the error was detected. In some of them you can submit a balance adjustment, in others this is not required.

Find out all about the reduced insurance premium rates in 2019 from.

Reduced rates continue to apply for some categories of payers.

For the following, the tariff is 0% (that is, these policyholders are exempt from paying contributions to the FFOMS:

Payer	Clarification
Individual entrepreneurs and organizations on the simplified tax system: engaged in a preferential main type of activity (production of food, soft drinks, furniture and wooden products - for the full list, see paragraph 5, paragraph 1, article 427 of the Tax Code of the Russian Federation); with income from this activity at least 70% of the total; with a profit for the year of no more than 79 million rubles.	Contributions for yourself and staff
Organizations-pharmacies and individual entrepreneurs with a pharmaceutical license working for	Contributions for pharmaceutical staff
Entrepreneurs applying the patent taxation system (with the exception of those renting housing, engaged in retail trade, public catering)	Contributions for hired employees
Non-profit organizations in simplified terms, employed in the following areas: social services; education; health protection; scientific research; arts (theatres, libraries, museums); mass non-professional sports.	Staff contributions
Charitable organizations on the simplified tax system	Contributions for hired personnel
Legal entities that make remuneration payments to crew members of ships listed in the Russian International Register (with the exception of ships providing storage and discharge of oil and petroleum products)	Contributions for crew members until 2027
Participants of the Skolkovo innovation project, whose profits do not exceed 300 thousand rubles. per month	Staff contributions for 10 years from the date of receipt of status

Reduced rates

Contributions at a reduced tariff rate are paid by:

Payer	Tariff rate
Russian companies operating in the IT field, startups with a staff of at least 7 people	4,00%
Economic partnerships and companies included in the register engaged in practical application results of intellectual activity, the exclusive rights to which belong to scientific or educational institutions
Companies that have signed an agreement with the authorities of special economic zones (Federal Law 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% (in 2019–2019 - 5.1%)
Participants of the free economic zone in Crimea and the city of Sevastopol
Residents of the free port of Vladivostok or the territory of advanced economic and social development(Federal Law No. 473 dated December 29, 2014)	0.10% within 10 from the moment of receiving the status

Payment procedure and BCC

Contributions are paid by insurers - individual entrepreneurs, companies, individuals, who accrue benefits to citizens on the basis of an employment, copyright, or civil law contract. Individual entrepreneurs and private practitioners (notaries, arbitration managers, appraisers, etc.) make payments themselves.

Insurance contributions are made quarterly or in a single amount for the year until April 30 of the current year. The recipient of the funds is the territorial division of the Federal Tax Service. Accordingly, in payment documents, instead of the old KBK, the Tax Service code starting with “182” is used: 8210202101081013160 - for employer contributions to employees and 18210202103081013160 - for contributions to oneself.

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 by the 30th. Reporting periods are quarter, half-year and 9 months; settlement - the entire calendar year.

For 2019, the deadlines are:

The reporting form was introduced by Order of the Federal Tax Service of the Russian Federation No. ММВ-7-11/551@ dated 10.10.2016. Calculation sheets (contain a title and 3 tabular sections) are common for insurance contributions for compulsory medical insurance, social security and the Pension Fund. Completed forms are sent to the Federal Tax Service electronically (using accounting software or a service on the Federal Tax Service website) 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 Federal Tax Service website in the “Services” section. Many banks offer their corporate clients to make contributions using online funds transfer.

More simple and in a convenient way Special systems are offered to make insurance payments, as well as generate reports and control interaction with the Federal Tax Service. For example, the Elba online accounting system automatically makes payments at a given time, generates payslips and sends them to the Tax Office for verification.

Insurance administration

In 2017, insurance premiums in 2019 (the table displays the rates below) were transferred to the Federal Tax Service. Now all payments in favor of insurance coverage for citizens must be paid exclusively in Tax office. No injury contributions were transferred. Payments for accidents and occupational diseases are also paid to the Social Insurance Fund.

Let us note that the Federal Tax Service now independently distributes contributions to the Pension Fund and the Federal Fund of Funds, as well as to the Social Insurance Fund. The transfer of powers was due to the fact that tax inspectors have more rights and financial instruments to combat defaulters than those of representatives of extra-budgetary funds.

The procedure for calculating contributions to compulsory medical insurance

Despite the fact that legal basis now presented in Tax Code, deductions are regulated by Chapter 34 of the Tax Code of the Russian Federation. It is incorrect to consider that payments to the FFOMS are a tax. Deductions are accumulated in an extra-budgetary fund and are used when a certain insured event occurs - citizens seek medical help.

The accrual algorithm, taking into account the change in the revenue administrator, has not been changed. Contributions to the FFOMS in 2019 are calculated according to the following rules:

Deductions are calculated based on the amount of remuneration for labor accrued to working citizens. For example, contributions to the compulsory health insurance fund are calculated from wages, from remuneration under civil contracts, royalties and other income of the population. The composition of the tax base, as well as the list of payments that are excluded from the calculation, are named in Chapter 34. Tax Code of the Russian Federation.
The maximum permissible limit from which compulsory medical insurance is calculated has not been established. Unlike VNiM and OPS benefits, transfers for health insurance are not limited by special limits.
Tariff schedule, which sets the MHIF deduction percentage for 2019. Note that for some categories of taxpayers, legislators have established preferential rates. Full list See the table for beneficiaries and interest rates.

Each policyholder is required to provide special reporting that discloses information about the taxable base, non-taxable amounts and calculated fees. This report is called ERSV - unified calculation of insurance premiums. You must report quarterly. Current form and step by step instructions for filling out, as well as current examples - in a special article: "".

Insurance rates in 2019

The generally accepted tariffs that are established for most insurers have not changed. Thus, in 2019, policyholders are required to pay 22% for pensions, 2.9% for VNiM, and 5.1% for the Federal Compulsory Medical Insurance Fund. But payments for injuries range from 0.2% to 8.5%, depending on the type of activity of the company.

Contributions to the FFOMS, how much interest do beneficiaries pay in 2019? Compared to 2017, the list of preferential categories of policyholders has not changed.

Let's consider everything preferential categories in the table:


Skolkovtsy
Firms using the simplified tax system, including individual entrepreneurs, with an income of less than 79 million. rub. per year
Pharmaceutical companies and individual entrepreneurs on UTII
Simplistic companies involved in philanthropy
Non-profit organizations, except government. and mun. Institutions on the simplified tax system whose activities are related to medicine, education, culture, sports, social programs
Companies engaged in IT developments and technologies, as well as entities engaged in technical innovation activities
Firms that have received the status of residents of the port of Vladivostok, the territory of the OSER
Commercial entities on PSN, except for renting out premises in the catering sector
Companies engaged in tourism and recreation activities
Economic entities that apply in practice the results of intellectual developments that have been created budgetary institutions education