Compulsory Health Insurance Fund. Deciphering the abbreviation How to decipher the ffoms contributions

FFOMS

Federal fund compulsory health insurance (MHIF) is one of the state extra-budgetary funds created to finance medical services for Russian citizens. Created on February 24, 1993 by the resolution of the Supreme Soviet of the Russian Federation No. 4543-I.

The fund's activities are regulated by the Budget Code Russian Federation and federal law "On medical insurance of citizens in the Russian Federation", as well as other legislative and regulatory acts. The Regulations on the Fund were approved on February 24, 1993, and on July 29, 1998, the Fund's charter was adopted instead.

Among the main functions of the fund:

• Leveling the operating conditions of territorial compulsory health insurance funds to ensure financing of compulsory health insurance programs.
• Financing targeted programs within the framework of compulsory health insurance.
• Control over the rational use of financial resources of the compulsory health insurance system.

Fund Directors

• Grishin, Vladimir Vadimovich (May 27, 1993 - August 7, 1998)
• Taranov, Andrey Mikhailovich (August 1, 1998 - November 16, 2006)
• Yurin, Andrey Vladimirovich (since November 13, 2008)

Before the adoption of the charter of the Fund (July 29, 1998), the head of the MHIF was referred to as the executive director, afterwards - the director.

After the arrest of A.M. Taranov, the duties of the Director of the Fund for two years were performed by Dmitry Vladimirovich REIKHART - First Deputy Director of the MHIF.

The current events

On November 14, 2006, searches were carried out at the central office of FFOMS, eight of its regional branches, as well as at the offices of drug distributors that are partners of the fund.

On November 16, 2006, Andrei Taranov, director of the Federal Mandatory Health Insurance Fund, and his deputy, Dmitry Usienko, were detained on suspicion of corruption. Investigative bodies suspect FFOMS leaders of bribery and misuse budget funds within the framework of the state program for additional drug provision for privileged categories of citizens.

Sources

Links

Wikimedia Foundation. 2010.

• FTL No. 1
• FTF MIET

See what "FFOMS" is in other dictionaries:

FFOMS - Federal Fund of Compulsory Medical Insurance Med. Dictionary: S. Fadeev. Dictionary of abbreviations of the modern Russian language. S. Pb .: Polytechnic, 1997.527 p ... Dictionary of abbreviations and acronyms

NLA: On insurance premiums to the Pension Fund of the Russian Federation, FSS RF, FFOMS and TFOMS (Federal Law No. 212-FZ of 24.07.2009) - Full name: 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 funds ... ... Accounting encyclopedia

Taranov, Andrey - Former executive director of the Federal Compulsory Health Insurance Fund Former executive director of the Federal Compulsory Health Insurance Fund (FFOMS). Corresponding Member of the Russian Academy of Medical Sciences, ... ... Encyclopedia of Newsmakers

Bykova, Galina - Former Chief Accountant of the Federal Mandatory Health Insurance Fund Former head of the accounting and reporting department, Chief Accountant of the Federal Mandatory Health Insurance Fund (FFOMS). In November 2006, together with ... ... Encyclopedia of Newsmakers

Shilyaev, Dmitry Encyclopedia of Newsmakers

Klimova, Natalia - Former Deputy Director of the Federal Compulsory Health Insurance Fund Former Deputy Director of the Federal Compulsory Health Insurance Fund (FFOMS). In November 2006, together with his boss Andrey ... ... Encyclopedia of Newsmakers

Smerdov, Vitaly - Former vice president for strategic development of OJSC Protek, convicted of bribery CEO CJSC Pharmfirma Sotex since November 2010. Former vice president for strategic development of Protek OJSC (2008 2010), former general ... ... Encyclopedia of Newsmakers

Fixed contributions SP / 2014 - Fixed contributions PI 2009 2010 2011 2012 2013 2014 Attention! All calculations were made based on the new minimum wage of 5554 rubles, the introduction of which is planned from January 1 ... ... Accounting encyclopedia

Usenko, Dmitry - Former Deputy Director of the Federal Compulsory Health Insurance Fund; Former Deputy Director of the Federal Compulsory Health Insurance Fund (MHIF). In 2000 2003, the director of the Scientific Center for Legal Information ... ... Encyclopedia of Newsmakers

Fixed contributions IP / 2013 - Fixed contributions of individual entrepreneurs 2009 2010 2011 2012 2013 2014 Since 2013, the name of contributions to the Pension Fund and FFOMS for individual entrepreneurs has been changed again. Instead of contributions calculated based on ... Accounting encyclopedia

The Federal Mandatory Health Insurance Fund is a government fund, but not a budget fund. It was created in 1993 to finance medical services for citizens of the Russian Federation, since medical insurance in the Russian Federation is mandatory.

Activities of the federal compulsory health insurance fund

Federal, as mentioned above, created to provide funding for health care for citizens ... Medical insurance is one of the forms of social protection of citizens of the Russian Federation, and with the help of the MHIF, citizens are guaranteed the right to free medical care.

The main tasks of the MHIF , according to the approved regulation on February 24, 1993 and the adopted charter of the fund, are as follows:

• Equalization of working conditions for territorial MHIFs to ensure financing of compulsory health insurance programs.
• Financing targeted programs within the framework of compulsory health insurance;
• Control over the targeted use of financial resources of the compulsory medical education system.

The Mandatory Health Insurance Fund is regulated by The Budget Code of the Russian Federation and the Federal Law “On Compulsory Medical Insurance of Citizens of the Russian Federation”.

Sources of MHIF formation

Like any fund, The MHIF should be constantly filled with funds to provide guarantees of medical care to citizens of the Russian Federation. The CHI fund is replenished according to the following articles:

The MHIF is owned by the state and is subordinate to the Government of the Russian Federation. The funds of the fund are extra-budgetary and are not subject to withdrawal.

Who is the payer of insurance contributions to the MHIF of the Russian Federation?

Payer of insurance premiums to the compulsory health insurance fund are:

It so happens that the same person fits several payer categories at once. In this case, fees must be paid on a case-by-case basis.

A report on the timely payment of insurance premiums to the MHIF should be submitted no later than the 15th day of the second month of the next reporting period. If the last day of the report falls on a weekend or holiday, the report can be submitted on the first working day following it. This will not be considered a delay.

How much interest on income must be paid to the MHIF in 2014

Betting insurance contributions to the compulsory health insurance fund in the Russian Federation are fixed and can change only based on the category of the policyholder.

The rate is calculated from the total income and becomes preferential if it exceeds 624 thousand rubles.

• All policyholders whose income does not exceed 624 thousand rubles - the rate of 5.1% of income.
• All policyholders whose income exceeds 624 thousand rubles - the rate is 0.0% of income.

Also by law reduced rates are provided for certain categories of citizens.

So, the rate of 3.7% is set for the following categories:

Health insurance - This is one of the forms of social protection of the population in case of loss of health for any reason.

Purpose of health insurance guarantee to citizens upon occurrence insured event (diseases) receiving medical care at the expense of accumulated funds and financing of preventive measures.

The RF Law of June 28, 1991 "On Health Insurance of Citizens" was fully enacted on January 18, 1993. The introduction of compulsory health insurance meant for public health care a transition to a mixed financing system, namely, to a budgetary insurance system.

Budgetary funds provide financing for the non-working population (pensioners, housewives, students), and extra-budgetary funds for working citizens.

The policyholders are the executive bodies of the constituent entities of the Russian Federation, local government and business entities as well as citizens - entrepreneurs.

For the implementation of this law and the implementation of state policies in the field of compulsory honey. insurance, federal and territorial compulsory medical funds were formed. insurance. MHI funds are independent non-profit financial institutions. They are designed to accumulate financial resources for obligatory honey. insurance, ensuring the financial stability of the state compulsory medical insurance system and equalizing fin. Resources for its implementation.

The federal CHI fund was created by the decree of the Supreme Council of the Russian Federation of January 24, 1993. The federal fund has the following functions:

Creation of conditions for the operation of territorial CHI funds to ensure financing of compulsory medical programs. insurance.

Financing targeted programs within the framework of compulsory medical insurance.

Development of regulatory and methodological documents to ensure the implementation of the law “on honey. insurance of citizens of the Russian Federation "

Organization of training for CHI specialists

Participation in the creation of territorial CHI funds and in the development of compulsory health insurance programs.

The financial resources of the fund are formed at the expense of:

Employers' insurance premiums in the form of compulsory contributions.

Contributions of territorial CHI funds for the implementation of joint programs carried out on a contractual basis.

At the expense of allocations from the federal budget for the implementation of republican CHI programs.

At the expense of income from the use of temporary free financial resources of the federal fund.

Due to the normalized safety stock financial resources of the fund.

At the expense of voluntary contributions and other receipts not prohibited by the legislation of the Russian Federation.

Territorial funds of CHI are created by local authorities and act on the basis of the regulation on the territorial fund of compulsory medical insurance. Which was approved by the decree of the Supreme Council on February 24, 1993.

Branches can be created in regions (oblasts, territories, republics). The Territorial Fund is created to finance territorial CHI programs. The territorial CHI fund performs the following functions:

Accumulates financial resources territorial fund for compulsory medical insurance.

Finances the territorial compulsory medical insurance program.

Carries out financially lending activities to ensure the activities of the CHI system.

Equalizes financial resources of cities, districts and other territories.

Carries out control over the timely and full receipt of insurance contributions to the territorial fund.

Interacts with the federal fund and other territorial funds.

The main income of compulsory medical insurance is insurance premiums from employers and insurance payments for the non-working population (90% of the total income)

The procedure for crediting the amounts of insurance premiums is determined federal treasury and the Ministry of Finance. As for insurance premiums for the non-working population, they are regulated by the government of the constituent entities of the Federation and the local administration at the expense of funds provided in the budgets.

Demographic situation and changing priorities public policy in the field of expenditure items of budgets in many countries lead to increased pressure on government sources of health care financingand the role of private sources of finance is also increasing. Thus, even in those countries where the state has traditionally occupied a leading position in health care financing, the role of health insurance is growing... Around the world, where health insurance is a booming industry, there are more and more new insurance products that are designed to meet the demand in the insurance market and are aimed at individual buyers. In general, the parameters of products are determined by national legislation and the share of government intervention in the industry.

Availability of medical services Is a key problem in anyone. The degree of accessibility of medical services is primarily determined by the share of services guaranteed by the state (state guarantees). In some countries, such as the United States, virtually all medicine is funded through voluntary health insurance (VHI), while in Europe the most significant source of funds is compulsory health insurance (MHI) and government funding.

Thus, health insurance varies greatly from market to market and depends on the historical tradition and government guarantees in the area and the needs that the market is targeting. For example, health insurance in the UK and the US is at opposite ends of the health care spectrum. In the United States, VHI is an urgent need, although for some groups of the population (the elderly, the poor) government programs are involved, in the bulk, the VHI policy is purchased by employers for their employees. In the UK, health is a priority and is largely funded by the National Health Service; VHI policies are designed in such a way as to provide out-of-turn surgical treatment or to provide increased comfort and quality of medical services. Most of these policies are also purchased by employers. In some countries, markets for secondary health insurance are developing to provide any additional benefits or to cover costs not covered by primary insurance.

Health insurance in the Russian Federation - a form of social protection of the interests of the population in health protection. The purpose of medical insurance is to guarantee that the citizens of the Russian Federation, in the event of an insured event, will receive medical assistance at the expense of accumulated funds and to finance preventive measures. Medical insurance can be carried out in both compulsory and voluntary form.

The essencehealth insurance is a mechanism for transferring the risk associated with temporary or permanent loss of health and costs, in one way or another associated with the restoration of lost health.

Object health insurance is an insured risk arising from the costs incurred by the insured in connection with his visit to a medical institution for medical assistance.

The health insurance system regulates the process of receipt of financial resources in the insurance fund and their spending on medical and preventive care. The required amount of the insurance fund is calculated based on the probability of an insured event. The amount of a one-time insurance premium depends on the health status of the insured, his age and other factors that determine the likelihood of the onset of the disease in a particular period of life.

It is necessary to distinguish between the concepts of "insurance medicine" and "health insurance". Insurance medicine is one of the ways to finance health care. It is understood that the source of funding is health insurance premiums. In turn, health insurance is a narrower concept, which is a type of insurance activity.

The basic principles of insurance medicine, enshrined in law:

• the general nature of participation of citizens of the Russian Federation in compulsory health insurance programs;
• guaranteed volume and conditions for the provision of medical and pharmaceutical care to the population under the compulsory health insurance program;
• free provision of medical services to the population within the framework of compulsory medical insurance;
• combination of voluntary and compulsory health insurance;
• voluntary medical insurance carried out on the basis of voluntary medical insurance programs and providing citizens with services in addition to the compulsory medical insurance program;
• ensuring and protecting the rights of the insured in the health insurance system.

The risk of illness (disability) belongs to the category of risks arising for reasons beyond the control of a person, but such risks entail significant costs. Such risks affect not only individual citizens, but also society as a whole, since it is interested in maintaining the health of its members. Compulsory health insurance is included in the system... The need for medical services can be classified as social, therefore, compulsory medical insurance guarantees insurance coverage in case of illness to all insured persons equally.

The rights of citizens of the Russian Federation in the field of health protection are enshrined in paragraph 1 of Art. 41 of the Constitution of the Russian Federation; Art. 20 "Fundamentals of the legislation of the Russian Federation on the protection of public health"; in the law of the Russian Federation "On medical insurance of citizens in the Russian Federation".

In particular, the Constitution of the Russian Federation defines the following: "Everyone has the right to health care and medical care. Medical care in state and municipal health care institutions is provided to citizens free of charge at the expense of the corresponding budget, insurance premiums, and other receipts." According to the law of the Russian Federation "On health insurance of citizens in the Russian Federation", all citizens of the Russian Federation, foreign citizens and stateless persons permanently residing in the territory of the Russian Federation are subject to compulsory medical insurance.

Thus, health care is obliged to satisfy the need of citizens to maintain an optimal level of health, regardless of what material opportunities it has.

In accordance with the law of the Russian Federation "On medical insurance of citizens in the Russian Federation", the subjects of medical insurance are: a citizen (insured), an insured, an insurance medical organization (insurer), a medical institution. In addition to the subjects, the federal and territorial compulsory health insurance funds are involved in the implementation of compulsory health insurance.

It is implemented through an independent system of funds (Federal CHI fund, territorial CHI funds and branches of territorial funds), as well as through the mediation of specialized medical insurance organizations. Insurance organizations carry out compulsory health insurance operations on a non-commercial basis. Insurance organizations are intermediaries between the CHI funds and medical institutions that provide medical services to insured citizens.

Organization, control and financing of the CHI system is carried out through the federal and territorial CHI funds. Federal and territorial CHI funds were created as independent non-profit financial and credit institutions operating in accordance with the legislation of the Russian Federation.

In the system of compulsory health insurance, employers act as insurers, who are required to conclude compulsory medical insurance contracts for the benefit of their employees, and individual entrepreneurs... Policyholders in cHI system can be represented as two groups:

• policyholders for the working population;
• insurers for the non-working population (children, students, pensioners, etc.).

The first group unites enterprises, institutions, organizations that are insured for their employees and make contributions for compulsory health insurance to the corresponding funds for them. Accordingly, the persons working in these structures act as the insured. The second group is represented by government bodies at all levels of local administration.

Medical institutions provide services to insured citizens on the basis of an agreement for the provision of medical services for compulsory (voluntary) health insurance. The contract is concluded between a medical institution and an insurance medical organization.

The volume and conditions for the provision of medical and pharmaceutical care guaranteed to the population of Russia under compulsory health insurance are established by the Basic Program of Compulsory Health Insurance. The basic compulsory medical insurance program is developed by the Ministry of Health of the Russian Federation and is subject to approval by the Russian government. On the basis of the basic program, territorial compulsory health insurance programs are developed and approved, containing a specific list of types of medical care and services (in medical specialties) guaranteed to the population of the territory and paid for from compulsory health insurance. In accordance with the legislation, the volume and quality of medical services established territorial programscannot be lower than those set in the base program.

The territorial compulsory health insurance program contains a list of types and volumes of medical care financed from compulsory medical insurance funds, a list of medical institutions operating in the compulsory medical insurance system, conditions and procedures for providing medical care in them. In accordance with the legislation, the volume and quality of medical services established by territorial programs cannot be lower than those established in the basic program.

Voluntary health insurance

Voluntary health insurance is designed to ensure that insured citizens receive medical services in excess of the minimum guaranteed by the CHI program. An insurance medical organization develops a voluntary medical insurance program, which includes a list of types of medical services guaranteed to the insured in accordance with a voluntary medical insurance contract.

A voluntary health insurance contract is concluded between the insured and the insurance company, according to which, in exchange for the paid insurance premium, the insurer undertakes to pay the insured's medical expenses in accordance with the contractual terms (Appendix 6).

In health insurance insurance payments directly related to the costs of the policyholder for the treatment of illness or traumatic injury. Insurance conditions provide for full or partial compensation of the costs incurred.

Depending on the form of insurance payments, health insurance is divided into two classes:

1. Primary health insurance.
2. Supplementary health insurance.

Primary insurance usually means that the insurance company reimburses the medical costs (mainly medical expenses) in accordance with the terms of the insurance contract. Thus, the policyholder is not paid the insurance benefit in the form of a sum of money. The payment is in the nature of paid medical expenses.

• payment for certain medical procedures (experimental treatment, dental services and prosthetics, ophthalmology, cancer treatments, etc.);
• payment indirect costs (loss of earnings due to disability, transport services, parental leave, etc.).

Voluntary health insurance can be carried out both individually and collectively. The most common type insurance policy is a collective (group) insurance policy. Collective insurance has become very popular all over the world.

In collective insurance, enterprises or organizations (employers) most often act as the insured, and employees of enterprises and / or their family members act as the insured contingent. The insured enters into a VHI contract with the insurer, and in accordance with it, each citizen in respect of whom the contract is concluded (the insured) has the right to receive medical services upon the occurrence of an insured event. Each insured person is issued an insurance policy.

Medical institutions in the health insurance system are licensed (state permission to carry out certain types of activities and services) medical and preventive institutions, research and medical institutes, other institutions providing medical care, as well as persons carrying out medical activities both individually and and collectively.

Medical institutions have the right to provide medical services to the insured under voluntary health insurance programs without prejudice to compulsory health insurance programs. Besides, medical institutions can provide medical care outside the health insurance system.

When calculating tariff rates for VHI data from health statistics or medical statistics are used, which takes into account both the main demographic indicators (life expectancy, mortality), and indicators of morbidity, hospitalization.

Depending on the duration of VHI contracts, there are differences in the nature of payments and in the statistical database required to calculate insurance rates.

Basically, VHI contracts are concluded for a period of one year, in which case the rates are calculated differentially depending on the insured person's belonging to a certain risk group for each age. In this case, current insurance payments are made at the expense of insurance premiums received in the given financial year.

When concluding long-term, long-term VHI contracts for calculating insurance rates, not only an increase in age-related morbidity is taken into account, but also a change in the demographic factor over time, a change in the morbidity statistics of the insured during the insurance period, and the possible cumulation of insured risks. Insurance premiums at the same time, they are used both to finance current payments and to create reserves intended for future payments, taking into account changes in the degree of risk in different age categories of the insured. That is, it is necessary to take into account the fact that with increasing age, morbidity rates change.

Taking into account the fact that VHI is subject to persons with significantly different individual characteristics from average characteristics (age, health status, working conditions, lifestyle, etc.), the probability of a case of the disease in these persons is different. In this regard, the general principles differentiation of tariff rates according to these characteristics. The base tariff rate (net rate) is adjusted for the following health groups depending on the results of the preliminary medical examination:

• health group 1 - practically healthy persons without burdened heredity, with a history of childhood diseases, colds, appendicitis, hernia; without bad habits or with their moderate severity, not working in production with particularly harmful working conditions;
• health group 2 - practically healthy persons with an increased risk of the disease, burdened by heredity for diabetes, cardiovascular, renal and cholelithiasis, mental illness. The anamnesis - craniocerebral trauma, complicated childhood illnesses, alcohol abuse, smoking, who worked or are working in production with particularly harmful working conditions;
• health group 3 - Persons of working age who have chronic diseases with a tendency to exacerbate more often than twice a year, abuse alcohol, systematically use tranquilizers, hypnotics, suffering from severe neuroses, psychopathies, hypertension of I and II degrees, coronary artery disease without severe angina pectoris, who have undergone abdominal surgery.

Tariff rates can be differentiated by age, sex, urban and rural population, with individual or collective insurance.

Tariff rates are calculated separately for each area of \u200b\u200bvoluntary medical insurance: outpatient, inpatient, complex medical care.

The mechanism for applying premiums depending on the health status of the insured may differ between different companies, depending on the adopted underwriting technology and the individual interpretation of the facts by the underwriter. The allowance can be applied in percentage terms, depending on the degree of deviation of the state of health from the norm.

Compulsory health insurance fund

Compulsory health insurance fund intended to finance the costs of the population for medical care.

Compulsory health insurance - an integral part of the state.

• financing targeted programs within the MHIF;
• control over the rational use of the MHIF.

• insurance premiums of enterprises;
• allocations from the state budget;
• voluntary contributions;
• income from the use of temporarily free money compulsory health insurance fund.

Federal and territorial (in the constituent entities of the Federation) funds of compulsory medical insurance (CHI) were created in accordance with the law of the Russian Federation "On medical insurance of citizens in the Russian Federation" dated June 28, 1991 (as amended on April 2, 1993). The main tasks of the federal CHI fund include:

• accumulation of financial resources to provide compulsory medical insurance;
• financing of medical care costs;
• ensuring equal access of citizens to medical services throughout the country;
• implementation of federal programs in the field of healthcare.

Territorial compulsory health insurance funds provide direct financing of medical institutions.

Payments to the Mandatory Health Insurance Fund

• Federal Compulsory Medical Insurance Fund - 0.2%;
• territorial compulsory health insurance funds - 3.4%.

To account for settlements with compulsory health insurance funds, passive account 69, subaccount "Calculations for health insurance" is used.

The amounts accrued to the Mandatory Health Insurance Fund are charged to cost.

Contributions to, social and medical fund called the unified social tax, which can also be paid at a regressive rate. For this, the enterprise must fulfill the condition of Article 245 of the Tax Code of the Russian Federation, under which the amount of payments accrued on average per employee exceeded 50,000 rubles. This does not include payments to employees with the highest benefits. In this case, the unified social tax will be 20% instead of 35.6% under normal conditions. Including: pension fund - 15.8%, social fund - 2.2% and medical - 2%.

In addition to the above deductions, the company is obliged to charge the amount wages insurance premiums against industrial accidents and occupational diseases. Insurance premium rates are established by federal law from
February 12, 2001 No. 17-FZ "On compulsory social insurance from industrial accidents and occupational diseases. "A total of 22 tariffs from 0.2 to 8.5%.

In 2017, the functions of administering social payments were transferred to the Federal Tax Service. From January 1, as a recipient of funds not only for the current period, but also for previous years the inspection at the place of registration of the legal entity should be indicated. Together with the details, the KBK has also changed. IN Tax Code the chapter about Social contributions, which should be guided when drawing up the documentation.

Federal Mandatory Health Insurance Fund (FFOMS) is a fund created to provide material support for free medical services.

The competence of the institution includes the development of documentation and programs, financing of territorial funds, making proposals to improve the list of services.

The fund's budget is created from deductions for medical insurance, penalties and penalties, transfers to state and targeted programs, and is also replenished in other ways, fixed in the legislation.

To receive medical care, a citizen must have with him compulsory medical insurance policy... The employee draws up it independently in the insurance medical organization (CMO), included in the list of the local CHI fund.

Calculation of the contribution for individual entrepreneurs - what is the percentage of the UST?

Introduced in 2017 the following rates:

• 22% (FIU);
• 2.9% (FSS);
• 5.1% (FFOMS).

The legislation does not provide for the maximum size of the base for medical insurance, therefore, for the entire period, the fixed payment rate of the FFOMS is used for calculations.

• organizations and individual entrepreneurs, whose staff 80% consists of disabled people of any group;
• firms engaged in scientific, educational, health-improving or other social activities, the property of which belongs to organizations of persons with disabilities;
• organizations, authorized capital which is formed from the contributions of communities of people with disabilities;
• pharmacies on UTII;
• charitable organizations on a simplified system;
• non-profit organizations on the USN, except for scientific, health, cultural, sports and educational;
• Individual entrepreneurs working on the patent taxation system, except for those employed in real estate, retail, and catering.

2) 0,1% - for individual entrepreneurs and organizations on the territory of Crimea, Sevastopol, port "Vladivostok".

3) 4% - for firms operating in special economic zones, IT organizations, partnerships and business entities involved in the implementation of patents and inventions.

The calculation of the contribution amount for individual entrepreneurs is carried out according to the formula:

Contribution= minimum size wages * tariff (%) * number of months

The size of the minimum wage changes almost every year, since July 2016 this indicator has been 7,500 rubles.

Hence, iP payment will be:

7500 * 12 * 0.051 \u003d 4 590 rubles.

BCC payment and interest

In 2017 year KBK changed both for current transfers and payments for previous periods.

Where to pay the FIU and FFOMS?

In 2017, health insurance contributions, along with payments to the PRF and, were transferred under the control of the Federal Tax Service... Therefore, the payment of contributions is made at the tax authority to which the organization or individual entrepreneur is attached.

Under the new rules for transferring funds, the last date is the 15th of the month, coming after the end of the period. In the event of holidays and weekends, the threshold date for payment rolls over to the next weekday.

The deadline for depositing funds for individual entrepreneurs "for themselves" is the last number current year... In this case, the entrepreneur has the right to either pay the entire amount at once or divide it into several payments.

Calculation of insurance premiums is due quarterly by the 30th next month... Please note that paper reports are submitted only by organizations and individual entrepreneurs with a staff of less than 25 people. If the number of employees exceeds this number, the legal entity is obliged to transfer the documentation to in electronic format.

Payment order filling

You can download the payment form in FFOMS for individual entrepreneurs in Excel by.

Under the new rules, samples of payment orders filled in the following order:

1. In the column "Payer status" the organization indicates the status 01, for individual entrepreneurs - 09. The type of payment is written only in three cases: when transferring reports in electronic form (written "electronically"), sending documents by mail ("mail"), payment through the system of urgent payments ("urgent") ... The information is available from the employees of the bank through which the payment is made.

3. In column 16 as the recipient "UFK by" and the name of the subject of the Russian Federation are entered, and in brackets is indicated territorial body at the place of attachment. The details of the tax authority are available on the website nalog.ru.
Next, you must indicate the name of the bank and the details through which the payment is made.

4. Column "Type of payment" — 01, "Order of payment" — 5, the code— 0.

5. KBK is indicated in accordance with the approved lists of the Ministry of Finance. In the column "Basis" for the current installment, TP is put, for payment of debts - ZD, if the inspectorate has made a demand, the abbreviation TR is entered in the document. Debt repayment under the verification act is carried out with the AP code.

6. If you do not know the OKTMO code, use the search on the site nalog.ru

7. In the "Period" field an abbreviation is used indicating the frequency of payment, its number and year. For example, for the monthly payment for December 2016, MS.12.2016 is set. Since the individual entrepreneur pays contributions annually, YY.00.2017 is entered in this column.

8. Purpose of payment- "Insurance premiums for (name of premium) for (month in words) 2017".

FFOMS - how to pay for employees?

In addition to the salary, contributions are levied on one-time bonuses, bonuses, exceeding the standards, vacation pay, travel allowances, compensation for delayed payments and health-improving vouchers to a sanatorium. Payments are not calculated for sick leave payments, rent and dividends, gifts to employees.

Let's say the employee's salary is 24,000 rubles. The tax base for the period from January to May is 150,000 rubles... In addition to the salary, in June the employee was awarded a bonus in the amount of 5 500 rubles. Therefore, the total size of the base for 6 months will be 179,500 rubles.

We calculate the amount of contributions for 6 months:

179,500 * 5.1% \u003d 9,154.5 rubles.

In June, the amount due to deduction is:

(24,000 + 5,500) * 5.1% \u003d 1,504.5 rubles

The amount of the fine for late payment

Since the tax service has been accepting taxes for health insurance since 2017, the penalties for violation of payment and reporting deadlines have also changed.

If the organization or individual entrepreneur does not meet the deadlines for submitting calculations for insurance payments, legal entity have to pay 5% of the contribution amount for each month delays. Minimum amount fine - from 1000 rubles, maximum size will amount to 30% of the total amount of contributions.

If the taxpayer deliberately distorts information tax base, he is obliged to pay 20% of overdue funds. The largest amount of the fine provided by law is 40,000 rubles. In case of full or partial non-payment of contributions, you will have to pay 40% of the overdue amount.