Contributions to state extra-budgetary funds. Insurance contributions to extra-budgetary funds: the employer’s obligation to calculate and pay

Mandatory insurance contributions are charged to three extra-budgetary funds: Pension (PFR), Medical (FFOMS) and Fund social insurance(FSS). The essence of compulsory insurance is as follows.

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

The payer carries out regular payments, and the fund at the onset insured event produces established by law payments. 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 benefits for sick leave and other payments.

Contributions to off-budget government social funds are calculated according to insurance rates, the amounts of which are established by Federal Law No. 212-FZ. In 2014 they are:

• 1. To the Social Insurance Fund for wages accrued on all grounds (compulsory insurance in case of temporary disability and in connection with maternity) - 2.9%;
• 2. To the Federal Compulsory Medical Insurance Fund -5.1%;
• 3. To the Pension Fund - 22% (from 2016 - 26%).

Let's look at the example of calculating and paying insurance premiums in off-budget funds.

In our example, we see that contributions are made by the employer ( tax agent), accrued on payments made to employees under employment contracts. Such payments include, first of all, wage, bonuses based on the results of work for a month, quarter or year (in accordance with paragraph 1 of Article 7 of Law No. 212 - Federal Law).

The initial data was given to us for the 1st quarter of the reporting year, therefore, further calculations and registration necessary documents To transfer all insurance contributions to extra-budgetary funds, we will conduct 3 months in advance. federal extra-budgetary profit tax

During the billing period (calendar year), companies must pay contributions in the form of monthly mandatory payments.

The amount of monthly payments is calculated based on the income received by each employee of the organization. The formula for calculating the amount of monthly payments is presented in Figure 1.

Figure 1. Calculation of monthly payments

The calculation of insurance contributions to extra-budgetary funds is presented in Table 2.2.

Table 2.2 Calculation of insurance contributions to extra-budgetary funds

Let's calculate the taxable base for insurance premiums:

3,000,000 + 200,000 = 3,200,000 rubles;

Let's calculate the amount to be transferred to extra-budgetary funds:

Pension Fund = 3,200,000 * 22% = 704,000 rubles;

Social Insurance Fund = 3,200,000 * 2.9% = 92,800 rubles;

FFOMS = 3,200,000 * 5.1% = 163,200 rubles.

The total amount of payments transferred to extra-budgetary funds will be:

704,000 + 92,800 + 163,200 = 960,000 rubles.

We will calculate insurance premiums for compulsory social insurance against industrial accidents and occupational diseases:

3,200,000 * 0.2% = 6,400 rubles.

Payers of insurance premiums submit quarterly to the control body for the payment of insurance premiums at the place of their registration next reporting: RSV -1 no later than the 15th day of the second calendar month following the reporting period, calculation of accrued and paid insurance contributions for compulsory pension insurance to the Pension Fund of the Russian Federation and for compulsory medical insurance to the Federal Compulsory Medical Insurance Fund. Also, no later than the 15th day of the calendar month following the reporting period, the calculation of accrued and paid insurance contributions for compulsory social insurance in Form 4 - FSS. Completed reports on the payment of insurance premiums to extra-budgetary funds are presented in the Appendix

The Russian Ministry of Labor has prepared a draft law in which the deadline current tariffs to social insurance funds is transferred for a year - from the end of 2018 to the end of 2019. At the same time, the procedure for interaction between policyholders and the FSS of Russia is planned to be maintained until December 31, 2020 inclusive.

The amount of contributions to state extra-budgetary funds is now:

• PFR – 22% (10% – above the established limit value bases for calculating insurance premiums);
• FSS of Russia – 2.9%;
• FFOMS – 5.1%.

Note that the current tariffs for contributions to state extra-budgetary funds have been in effect since 2012 (Article 58.2 Federal Law dated July 24, 2009 No. 212-FZ ""). Moreover, last year they were extended for a year (Federal Law No. 347-FZ of November 28, 2015 “On Amendments to Article 33.1 of the Federal Law “On Compulsory Pension Insurance in the Russian Federation” and Article 58.2 of the Federal Law “On Insurance Contributions in Pension Fund of the Russian Federation, Social Insurance Fund of the Russian Federation, Federal Compulsory Medical Insurance Fund"). This year, the situation, apparently, will repeat itself.

Let us also remind you that from next year the procedure for administering contributions to state extra-budgetary funds will change - the Federal Tax Service of Russia will have powers in this area. For this purpose, Chapter 34 “Insurance Premiums” was added to the Tax Code of the Russian Federation, which comes into force on January 1, 2017 (Federal Law of July 3, 2016 No. 243-FZ “”).

What fine will you have to pay for violating the deadline for submitting reports on insurance premiums for each document not submitted (submitted on time)? Find out from the material “Responsibility for refusal or failure to submit to the body monitoring the payment of insurance premiums the documents necessary for monitoring the payment of insurance premiums” in "Encyclopedia of solutions. Taxes and fees" Internet version of the GARANT system. Get 3 days free!

However, a number of functions are planned to be retained by the FSS of Russia until the end of 2020. The bill under consideration assumes that the rules for interaction of this fund with policyholders will remain unchanged in the next four years. The point is that the amount of insurance contributions for compulsory social insurance (OSI) in case of temporary disability and in connection with maternity (VniM) payers of insurance premiums can continue to be reduced by the amount of expenses incurred by them for the payment of insurance coverage, and the overpayment can be offset in future periods. Verification of the correctness of expenses for the payment of insurance coverage for OSS in the event of VNiM will also be carried out by the territorial bodies of the FSS of Russia. The only change (from current practice) will be that calculations for insurance premiums on calculated insurance premiums for OSS in case of VNIM and on the amounts of payers' expenses for payments of insurance coverage by the FSS of Russia will be sent to the Federal Tax Service of Russia no later than five days from the date of their receipt V electronic form and no later than 10 days from the date of their receipt at on paper to the relevant territorial body of the FSS of Russia (

Making payments to extra-budgetary funds is the responsibility of every employer. What are extra-budgetary funds, what transfers are made to them, how to reflect transactions on them in accounting - we will answer all these questions in our article.

An extra-budgetary fund is called government agency, financial resources which are formed outside state budget. Source of financing for extra-budgetary funds - mandatory deductions who carry out legal entities in order to realize the social rights of citizens. That is why extra-budgetary funds are also called social funds.

Currently, there are 3 main social extra-budgetary funds in the Russian Federation: Pension, Social Insurance Fund (FSS) and compulsory health insurance FFOMS).

Payments to extra-budgetary funds are required to be transferred. The basis for calculating payments is the employee’s income paid by the employer. Such income includes:

• salary;
• allowance, surcharge;
• payment under a contract, author's agreement;
• severance pay.

Insurance premiums are charged by the employer for payments received by an employee within the framework of an employment relationship, a contractor under a contract, or an author's contract. Also, accrual is carried out on remuneration paid to the head of the organization if he is its only participant.

According to changes in legislation that came into force in 2015, contributions to extra-budgetary funds (PFR) are also accrued on the income of employees - foreign citizens, stateless persons. In this case, the period of conclusion and validity of the employment contract does not matter.

Reflection of transactions with extra-budgetary funds in accounting

To account for transactions on contributions to extra-budgetary funds, account 69 is used. For each of the bodies social protection(Pension Fund, FSS for social insurance contributions, FFOMS) create a separate sub-account.

Let's look at typical transactions for accruals and transfers to extra-budgetary funds using examples.

Social contributions from payments under employment contracts

Marker LLC in August 2015 accrued payments in favor of employees: salary - 1,350,000 rubles, sick leave benefits - 54,500 rubles. (including 2,700 rubles for the first 3 days at the expense of the organization).

The amount of social contributions was calculated:

• Pension fund - RUB 1,350,000. * 22% = 297,000 rub.
• FSS - 1,350,000 rubles. * 2.9% = 39,150 rub.
• FFOMS - 1,350,000 rubles. * 5.1% = 68,850 rub.

The accountant of Marker LLC made the following entries:

The expenses of Marker LLC for social insurance amounted to 800 rubles, which is more than the accrued amount of contributions for August (39,150 rubles). For this reason, Marker LLC did not make any transfers to the Social Insurance Fund in August 2015. Part of the uncovered expenses (800 rubles - 39,150 rubles = 12,650 rubles) was taken into account in September 2015.

Social contributions from payments under a contract

Between Globus LLC and Yu.P. Kondratenko a contract was concluded for the amount of 000 rubles. (construction and installation works). According to the terms of the contract, Kondratenko was paid an advance in the amount of 10% of the cost of the work (4,300 rubles). The balance of funds was paid upon completion of the work (RUB 38,700).

The following entries were made in the accounting of Globus LLC:

State social extra-budgetary funds are designed to meet the needs of citizens of the Russian Federation in the field of pension and social security, medical care. They are an instrument designed to collect and accumulate funds in the Pension Fund of the Russian Federation, the Social Insurance Fund and the Mandatory Medical Insurance Fund. Until January 1, 2010, such an instrument was the single social tax (UST).

In 2009, Federal Law No. 212-FZ dated 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” was adopted. This law replaced the unified social tax from January 1, 2010 with direct insurance contributions to the Pension Fund, Social Insurance Fund, Federal and territorial compulsory health insurance funds.

On December 3, 2011, Federal Law No. 379-FZ “On amendments to certain legislative acts of the Russian Federation on the establishment of tariffs for insurance contributions to state extra-budgetary funds” was adopted, which changes the rates and rules for the deduction of insurance contributions from 2012 to the Pension Fund, the Fund Social Insurance and FFOMS.

Payers of insurance premiums are:

1. Persons making payments individuals :

Organizations;

Individual entrepreneurs;

Individuals who are not recognized as individual entrepreneurs;

2. Individual entrepreneurs, lawyers.

Thus, all employers are required to pay insurance premiums - legal entities, without exception, as well as individual entrepreneurs and individuals who provide themselves with work - lawyers, notaries engaged in private practice.

If the policyholder - the payer of insurance premiums simultaneously belongs to two categories of payers of insurance premiums (is an employer and conducts individual business activities), he registers and pays an insurance premium on each basis.

The object of taxation of contributions is payments and rewards accrued in favor of individuals.

The object subject to insurance premiums must be characterized by the following main features:

1. Benefits paid to individuals take the form cash payments and other rewards. These may be payments to the employee or members of his family, i.e. payment utilities, rest, treatment, food, training in their interests, payment of insurance premiums under contracts voluntary insurance. It may also be payments in in kind. Payments made in kind, for the purposes of calculating a single social tax taken into account based on market prices valid at the time of payment.

2. Payments must be made not for production purposes, but in favor of employees (members of their families), i.e. consumption of a good for personal purposes must occur outside the production process.

3. Payments must be made according to employment contracts and civil law contracts, the subject of which is the performance of work, provision of services, as well as under copyright agreements.

Payments made within the framework of the civil contracts, the subject of which is the transfer of ownership or other property rights, as well as contracts related to the transfer of property (property rights) for use.

Payments under lease agreements are not considered subject to insurance premiums, with the exception of a lease agreement for vehicles with a crew. At the same time, the amount of wages paid to the crew motor vehicle provided for in the lease agreement are subject to insurance premiums.

The legislation provides for a list of payments that are not subject to insurance contributions: state pensions, benefits, compensation payments and others.

Payments not subject to insurance contributions to state social extra-budgetary funds

The amounts of assessed contributions depend on the category of taxpayer (an employer making payments in favor of individuals, individual entrepreneur, lawyer), the value of the tax base and the contribution rate. In addition, the law provides for the possibility of individual categories payers calculation of insurance premiums at reduced rates.

The insurance premium rate for 2012-2013 is 30%, including:

- PFR (Pension Fund of the Russian Federation) - 22%;

- FSS (Social Insurance Fund) - 2.9%;

- FFOMS (Federal Compulsory Medical Insurance Fund) - 5.1%.

Depending on the year of birth of the individual in whose favor payments are made, the insurance contribution to the Pension Fund is calculated entirely on the insurance part of the future labor pension (for persons born in 1966 and older), or is divided into the insurance part - 16% and the funded part - 6% (for persons born in 1967 and younger).

It should be noted that since 2012, insurance premiums have been paid by employers at a flat rate for the amount of payments and other remunerations not exceeding 512,000 rubles per year in favor of one employee. Above this amount, payments and other remuneration are taxed at a rate of 10% and are made only to the Pension Fund. Thus, we can say that a regressive scale of rates has been established for insurance premiums (as before January 1, 2010 for the unified social tax).

During the calendar year (quarter), the employer calculates mandatory payments for insurance premiums at the end of each calendar month based on the amount of payments and other remunerations in favor of employees.

Monthly mandatory payments are due no later than the 15th day of the next calendar month.

Quarterly, no later than the 15th day of the second calendar month following the reporting period, the policyholder must submit reports to the territorial body of the Pension Fund in the form of a Calculation of accrued and paid insurance premiums for compulsory pension insurance and compulsory health insurance.

The legislation provides that companies and entrepreneurs applying the simplified taxation system and engaged in the type of activity named in paragraph 8 of part 1 of article 58 of the Federal Law of July 24, 2009 No. 212-FZ calculate and pay insurance premiums according to reduced tariff 20%. Moreover, contributions at the reduced rate are transferred only to the Pension Fund.

The reduced rate applies if the share of proceeds from the sale of preferential goods (work, services) is at least 70 percent of total income. In this case, the amount of income is determined according to the norms of Article 346.15 of the Tax Code of the Russian Federation. If this condition is violated, the policyholder loses the right to a benefit in paying insurance premiums from the beginning of the reporting (calculation) period in which the discrepancy occurred. In this case, he will have to pay additional insurance premiums and penalties.

Payments made in favor of foreign citizens or stateless persons temporarily residing or staying temporarily in the territory of the Russian Federation and who have entered into an employment contract for an indefinite period or a fixed-term employment contract for a period of at least 6 months are subject to contributions to the Pension Fund (clause 6, article 3 , 379-FZ).

The rate of Pension contributions for temporary residents and temporary stayers with an employment contract for a period of more than 6 months and an indefinite one is the same - 22%.

Entrepreneurs and notaries pay for themselves the appropriate insurance contributions to the Pension Fund of the Russian Federation and compulsory medical insurance funds in the amount determined based on the cost insurance year. The cost of the insurance year is determined as the product of the minimum wage established at the beginning financial year, for which insurance premiums are paid, and the tariff of insurance contributions to the corresponding state extra-budgetary fund, increased by 12 times. In 2012, the minimum wage is 4,611 rubles.

Depending on the year of birth of the entrepreneur, the insurance contribution to the Pension Fund of the Russian Federation is calculated in full for the insurance part (for persons born in 1966 and older) or is divided into:

16% for the insurance part;

6% on the funded part (for persons born in 1967 and younger).

Payers of insurance premiums who do not make payments to individuals have the right to voluntarily enter into legal relations under compulsory social insurance in case of temporary disability and in connection with maternity and pay insurance premiums for themselves in the amount of 2.9% of the cost of the insurance year. Payment of insurance premiums by persons is made no later than December 31 of the current year, starting from the year of filing the application for voluntary entry into legal relations under compulsory social insurance.

Control questions

1. Determination of insurance contributions to state extra-budgetary funds, their essence, purpose.

2. Composition of social extra-budgetary funds.

3. Who is the payer of insurance contributions to state extra-budgetary funds?

4. What is subject to insurance premiums?

5. What payments are excluded from the taxation of insurance contributions to social funds?

6. What is the procedure for including insurance companies in the tax base? social contributions payments to individuals made in kind?

7. Scale of rates of insurance contributions to state social extra-budgetary funds and features of its application.

8. What are the features of calculation and payment of insurance contributions to state social extra-budgetary funds by entrepreneurs without forming a legal entity?

9. Benefits and exemptions from paying insurance contributions to state social extra-budgetary funds.

Insurance contributions to the Funds: Pension, Health insurance and Social Insurance are calculated from the salaries of the company's employees. For entrepreneurs with employees and who are not employers, it is established fixed size contributions from the Pension Fund and the Federal Compulsory Medical Insurance Fund.

Insurance premium rates and tax base

On this moment basic insurance premium rates:

• Pension Fund – 22%
• FFOMS – 5.1%
• Social Insurance Fund – 2.9%
• Accident insurance (accident insurance) is established by the Fund for each policyholder, depending on the hazard class of the main type of economic activity.

Earlier payments to the Pension Fund for pension insurance were divided into insurance and savings parts. Now premiums need to be charged only for the insurance part.

Insurance contributions are levied on employee payments under employment contracts: wages, vacation pay, bonuses, wage compensation, additional payments. Also, insurance premiums to the Pension Fund must be calculated for payments under civil contracts, author’s orders, licensing agreements. This category of payments is not subject to contributions to the Social Insurance Fund.

On the contrary, they are not subject to contributions: all types social benefits, material aid, preferential payments, unemployment benefits, monetary allowance military personnel, etc.

Accounting for insurance premiums in accounting entries

The accrual of insurance premiums is reflected on the loan. Each type of insurance has its own subaccount. By debit 69, the account corresponds with cost accounts: 20, 44.

Postings for calculating contributions:

1. Debit 20 (...) Credit 69.1 (FSS) - accrual to the Social Insurance Fund.
2. Debit 20 (...) Credit 69.2 (PFR) - accrual Pension Fund.
3. Debit 20 (...) Credit 69.3 (FFOMS) - accrual to the Medical Insurance Fund.
4. Debit 20 (...) Credit (NS) - accrual to the Social Insurance Fund for accident insurance.

For April, employees' wages were accrued in the total amount of 259,874 rubles. Calculate and make contributions to the Funds. For accident insurance, the rate is 0.2%.

• FFOMS = 259,874 x 5.1% = 13,253.57

• Social Insurance Fund = 259,874 x 2.9% = 7536.35

• NS = 259,874 x 0.2% = 519.75

Example of entries for the calculation and payment of insurance premiums