Insurance premiums ns pz. Calculation of insurance premiums for injuries. Benefits on insurance premiums for NS and PZ

Insurance premiums are mandatory payments that the company transfers to a special account on a monthly basis. This is monetary compensation to protect the interests of an employee injured at work. Regardless of the fact that payments are regular and are made for each employee individually, the funds are paid after the occurrence of an insured event.

In the FSS, the rates for accidents in 2017 remain the same as in the previous year, but the administration itself has undergone some changes. Next, let's figure out the specifics of calculating insurance premiums!

Who is the payer?

Payers of contributions in case of injury are legal entities (enterprises of all forms of ownership) and individual entrepreneurs for their employees. Accrued on the amount.

For employees with whom a GPC agreement is concluded, where the insurance conditions are not spelled out, the employer is not obliged to contribute funds.

The list of payments does not include:

• one-time financial assistance;
• sick leave payments;
• severance pay;
• amounts that are paid in case of harm caused at work;
• some other payments are determined by law.

You can find out in detail about the amounts of payments for which contributions for injuries are not charged by reading the Federal Law No. 125.

Deductions for injuries are made for the following types of income:

• salary;
• bonus;
• vacation compensation;
• allowances.

No deductions are made for targeted government payments, expenses for staff training, payments in the event of the liquidation of an enterprise.

FSS rates 2017 against accidents

In order for an entrepreneur to find out what rate on injuries he needs to pay, he needs to know the main type of activity of the organization. In total, there are 32 classes, which include a list of species grouped according to occupational risk classes. Each has been assigned an individual OKVED code.

From 01.01.2017 Order No. 851Н is in effect. It defines new classification rules. The type of activity is confirmed annually. In order for the FSS authorities to set the rate at which the injury rate will be calculated, you need to send supporting documents by April 15 of this year:

• certificate of the approved form;
• supporting statement;
• a breakdown of the balance sheet for enterprises for the previous period. Individual entrepreneurs are not required to provide reports.

Application and certificate forms can be found in the annexes to the order No. 55 of the Ministry of Health and Social Development.

In the FSS, the rates for accidents in 2017 range from 0.2 to 8.5.

If the taxpayer does not provide the documents, then the FSS will independently assign a professional risk class, while the highest rate is chosen - 8.5. Therefore, the documents must be submitted on time, because it will be impossible to challenge the tariff, according to the new rules in force this year.

Calculation method

Insurance premiums against accidents in 2017 are calculated by the accountant on a monthly basis by multiplying the premium base by the tariff rate.

The contribution base is the amount of money that the employee received during the reporting month. This may include not only wages, but also other monetary rewards discussed above. It is calculated as the difference between payments under an employment contract and non-taxable contributions.

Example. The Krasny Luch enterprise is engaged in the extraction of cobalt ore - 07.29.22. This is the 32nd risk class. For this group, a tariff of 8.5 has been assigned, since this is a dangerous type of activity, injuries received at work can have serious consequences, entailing large financial expenses. The salary fund of employees in March 2017 - 2.4 million rubles. Individual employees received financial assistance in the amount of 17 thousand rubles. Based on this:

• contribution base \u003d 2,400,000-17,000 \u003d 2,383,000 rubles;
• amount of deductions \u003d 2,383,000 * 8.5% \u003d 202,555 rubles.

The amount received is transferred by the company to a special account with the FSS.

Preferential rates

In 2017, reduced rates continue to apply for some types of activities:

• enterprises that belong to the category of privileged ones - charity, construction, education, health care, etc., if they receive an income of no more than 79 million rubles a year;
• pharmaceutical staff of pharmacies;
• an enterprise that conducts financial activities in free economic zones defined by law;
• IT companies;

Most of the powers from 01.01.2017 passed from the FSS to the National Assembly. She monitors the regularity of deductions by persons conducting business activities, debt collection, reporting analysis.

Major changes:

• reports are submitted for the first quarter, six months and 9 months. Contains only the calculation algorithm;
• the billing period is the calendar year;
• the forms of some documents have undergone changes: forms of forms No. 22-24 have begun to operate;
• the deadlines for submitting reports to the authorities have shifted.

Tariffs, categories of beneficiaries, payers have not changed at all.

Insurance against industrial accidents in 2017 is compulsory in the Russian Federation. It provides protection to the employee and can be paid in the form of benefits in connection with temporary disability, one-time or monthly insurance payment, additional payment for treatment, rehabilitation. The benefit cannot be more than the sum of four monthly insurance payments.

This type of payment is assigned to an employee after a medical examination, if he partially or completely temporarily lost the ability to work. In the event of a fatal outcome, the next of kin (husband / wife, children) is entitled to such funds. The amount is fixed, one-off, is 1 million rubles.

Monthly payments can be indexed. The procedure is determined by the government of the Russian Federation. The maximum size of such amounts in 2017 is 72,290.4 rubles, lump sums - 94,018 rubles.

Insurance premium rates and calculation methodology have not changed in 2017. The main thing is to submit reports on time and confirm the type of activity.

The remuneration received by citizens for work under an employment contract is subject to injury insurance premiums. This rule also applies to GPC contracts, but only if it is spelled out in them. Russian citizenship does not affect the payment. The policyholders can be: a legal entity, an individual who has entered into an employment agreement with another person, as well as a business owner.

The legislative basis for compulsory insurance against industrial accidents and occupational diseases is determined by the Federal Law No. 125 of July 24, 1998 in the current edition. Contributions are paid monthly to the FSS until the 15th day after the month for which they are charged. If the deadline for payment falls on a weekend or a public holiday, then payment is made on the first following business day.

The total amount of the payment depends on the type of activity of the insured (organization, individual entrepreneur), the applicable tariff and the right to benefits. The interest rate is determined by the professional risk class of the policyholder. There are 32 active classes in total (Law No. 179-FZ, clause 1).

The risk class depends on the main activity of the insured (separate subdivisions). The full list of classes, together with the current tariffs, is listed in the corresponding Classification of types of economic activity (Order of the Ministry of Labor of the Russian Federation No. 851n dated December 30, 2016). The size of the tariffs varies from 0.2 to 8.5%.

Injury Contribution Calculation: Standard Formula and Benefits

The payer is obliged to calculate contributions on a monthly basis immediately after the calculation of earnings. The taxable base can be: salary, additional payment for seniority, allowances, bonuses, vacation pay, travel allowances, remuneration under GPC contracts.

The standard formula for calculating the amount of injury premiums paid is the same for all obligated persons: earnings * insurance rate. In this case, earnings include only those payments that are subject to insurance premiums. The list of amounts from which contributions are not calculated is indicated in article 20.2 of the Federal Law No. 125. Thus, insurance amounts are not withheld from state benefits, tuition fees, compensation for work in hazardous conditions, charges upon liquidation of an organization. The maximum base for calculating this type of insurance has not been established.

The amount of the injury contribution, which, according to the results of the calculations, is payable, the obliged person has the right to reduce by the amount of some payments. These include:

1. Vacation for additional rest (vacation for sanatorium treatment on the FSS voucher).
2. Sick leave allowance (in case of an industrial accident or occupational disease).
3. Other types of financing that are carried out in order to reduce industrial injuries.

The calculation also takes into account the benefits that certain categories of payers are entitled to count on. For example, individual entrepreneurs have the right to pay contributions for disabled people of 1, 2, 3 groups in the amount of 60% of the generally accepted tariff rates. An organization (individual entrepreneur) can receive a discount to the tariff rate if the following conditions are met:

1. Activities are carried out for at least 3 years from the date of registration.
2. There are no "insurance" debts.
3. There were no fatal insurance claims.
4. All insurance payments are made regularly and on time.

The procedure for the policyholder to pay injury premiums

Every month after the calculation of the salary, the obliged person withholds from it and pays contributions for injuries in accordance with a single scheme.

Key Injury Contribution Transactions

In order to display operations on insurance premiums, account 69 is used. The accrual is fixed on the loan, and the transfer, that is, payment, is the debit of the specified account. An additional sub-account is opened for each type of insurance. This rule also applies in this case.

Injury contribution reporting

The payer of insurance premiums is obliged to regularly keep records of accrued and paid insurance payments. Since the 3rd quarter of 2017, a new 4-FSS calculation form has been used for this purpose.

The procedure for filling it out is determined by Order of the FSS of the Russian Federation No. 381 of September 26, 2016 Mandatory for filling in the FSS are: title page, tables 1, 2, 5. Data in the rest, additional sheets (tables 1.1, 3 and 4) are entered as necessary.

The completed document should be submitted to the FSS every quarter. The calculation is submitted in the month that follows the last quarter. The deadline for submitting reports on paper is no later than the 20th day of the month (if the number of staff members is less than 25 people), and in electronic form - up to the 25th.

Organizations are obliged to hand over 4-FSS in all cases, and individual entrepreneurs - only if it concerns labor agreements and GPC contracts, which specify the obligation to pay contributions for injuries. The payer has the right to transfer reports personally, by registered mail, through an authorized person (his representative), by means of electronic communication.

If there is erroneous information in 4-FSS, discrepancies between deductions and the specified data, the calculation may not be accepted. Then it will be considered that the reporting has not been submitted. 5 working days are given for alteration of reporting documentation. If the payer misses the deadline, he will be brought to administrative responsibility.

Reporting for 2017 and earlier periods is drawn up and submitted to the FSS according to the old forms, taking into account the previously existing formats. A summary report on contributions, including injuries, is submitted to the IFTS.

Policyholder's liability for delayed insurance payments

The obligated person, the insured (individual, legal entity), must correctly calculate the contributions for injuries, pay them at the appointed time, submit reliable reports on them to the FSS in time.

Any payer of contributions can find out information about arrears in insurance payments by visiting the FSS in person, or through a personal account on the website.

If the money for payment has not been received as intended, a debt is formed. The supervisory authority informs the payer about it by means of a notification and requires to pay.

If the payment is calculated correctly, but not transferred on time, this will not be considered a violation. Late payment only entails the accrual of a penalty for each calendar day of delay.

For non-payment, false information in reporting, delay, failure to submit reporting, the obliged person is brought to administrative or criminal liability. When committing violations, at least fines are provided:

1. For large size: up to 200,000 rubles. (for individuals), from 100,000 to 300,000 rubles. (for legal entities).
2. For an especially large size: up to 300,000 rubles. (for individuals), from 300,000 to 500,000 (for legal entities).

The grounds are Articles 199.2, 199.3 and 199.4 of the Criminal Code of the Russian Federation as amended in 2017. Persons involved (director, chief accountant) are exempted from criminal liability if they committed such acts for the first time and fully paid for arrears, penalties, and fines.

Example 1. Calculation of insurance premiums for injuries: policyholder - construction company

CJSC Stroyka is engaged in the construction of residential and non-residential real estate. According to OKVED, the company's activity code is 41.20, the professional risk class is 8, therefore, the tariff rate for contributions is 0.9%. The accounting department calculated the salary of 800,000 rubles for the company's employees for the month. The entire amount is subject to insurance premiums.

The calculation is made according to the standard formula: salary * insurance rate (800,000 * 0.9% \u003d 7,200). The monthly amount to be paid is 7,200 rubles.

Example 2. How is the payment of injury premiums displayed in the accounting of a construction company?

CJSC "Stroyka" paid for the month to the workers of the main (OP) and subsidiary (PP), production wages, from which the contributions for injuries were withheld. The accounting department displayed the transactions with the following entries:

• DT 20 KT 70 - the sum of the salaries of those working at the OP;
• DT 23 KT 70 - the amount of earnings of workers at the PP;
• DT 20 KT 69.1.2 - calculation of contributions from the salary of workers of the EP;
• DT 23 KT 69.1.2 - calculation of contributions from the earnings of PP employees;
• DT 69.1.2 KT 51 - transfer of insurance payment to the FSS.

Answers to frequently asked questions

Question number 1: The organization is engaged in various types of activities. Which one will be recognized as the main one?

The one whose share in a single volume of work performed (services, products sold) is greater according to the results of the past year.

Question number 2: When, according to the law, an individual entrepreneur on the simplified tax system is entitled not to pay an injury premium?

Until the individual entrepreneur has lost his status, he is obliged to pay contributions for himself. In certain situations determined by law, he has the right not to pay contributions. For example, if his entrepreneurial activity is suspended due to military service, caring for a child under 1.5 years of age, in the case of living with a representative spouse (diplomat, consul, etc.) of the diplomatic corps abroad.

Question number 3: In what cases do you need to pay mandatory contributions to self-employed citizens?

This category of working citizens does not have to pay injury contributions. Their obligations are limited to the payment of fixed compulsory health insurance contributions. They can voluntarily make insurance payments for sickness and maternity. They also pay 1% of the excess amount of income on the pension part (if the profit is more than 300,000 rubles).

Question to an expert: “What are the rates of insurance premiums for injuries in 2019? Where can I find the table and rates? "

In the Russian Federation, a system of monetary compensation to an employee for harm to health caused at work has been adopted on the basis of pre-paid insurance premiums. In this case, all relationships are carried out through the Social Insurance Fund (FSS) specially created under the Ministry of Finance of the country.

The law regulating the rules for the deduction of amounts by employees to the Social Insurance Fund was adopted in 1998 (No. 125-FZ). In subsequent years, the law was revised several times. The latest changes were made through an add-on that was released on December 30, 2019. These changes concern the order of deductions in 2019, and I must say the changes are quite significant.

The first visible difference is that the management of some types of insurance premiums was transferred to the Federal Tax Service (FTS), while maintaining the general management of the FSS, which, in addition to controlling cash flows:

1. Calculates the real amount of insurance payments, and,
2. Controls real payments in the event of insured events.

Please note that the insurance payment rate depends on:

1. The specialization of an enterprise (or an individual entrepreneur), and,
2. Availability of an individual discount benefit that reduces the initial tariff.

The 2019 additions concern:

• ways of calculating fines,
• collection of lost amounts,
• timing and nature of control activities,
• established, in addition, the settlement and reporting periods of activity.

The fundamental provisions for working with insurance premium rates are as follows:

• An employment contract must be concluded with the employee;
• If the nature of the work requires, a civil contract must be concluded;
• Payments are made regardless of the employee's citizenship (in other words, the employee may not be a citizen of the Russian Federation).

Payments to the FSS are made from the following amounts of money paid to the employee:

• wage;
• prize;
• allowance;
• compensation for vacations that have not been used.

At the same time, payments to the FSS are not made from:

• state benefits;
• payments in case of staff reduction (liquidation of the company);
• material assistance paid in case of emergency;
• compensation payments for work in dangerous or especially difficult conditions for health;
• tuition fees for refresher courses.

Tariff rates are set as a percentage of the specified payments and are divided into 32 classes of professional risk established by the first clause of Federal Law No. 179-FZ, adopted in 2005.

Here are the full interest rates for all 32 occupational risk classes.

Please note that the classification of economic activities by occupational risk classes was approved by Order of the Ministry of Labor of the Russian Federation No. 851n dated December 30, 2019. The new order establishes the codes adopted by Rosstandart by order No. 14-st of January 31, 2014.

As you can see from the above table, as the risk of injury at work increases, so does the payout ratio. If we take into account that already from the very beginning such hazardous industries have higher wage rates, then the payments made will be much higher.

So, for example, with a total monthly payment of 60 thousand rubles to an employee of the first class, the amount of payment will be only 120 rubles.

If the employee receives 60 thousand in hazardous production of the 32nd class, then the payment is already 5100 rubles.

Employers should pay attention to the nuance introduced from January 1, 2019 - the risk class of each employee must be confirmed annually in the FSS by April 15 of this year. If such confirmation is not received by the Fund on time, then the 32nd risk class will be established, which categorically goes against the interests of the employer, and, therefore, stimulates his desire to fulfill this requirement of the Law.

Please note that the employer will no longer be able to correct or dispute this mistake this year, you will have to wait for the onset of a new annual reporting period.

The algorithm for determining the rate of payment for injuries is simple and consists in the following:

1. According to the All-Russian Classifier of Economic Activities (OKVED), we determine the activity code according to the specialization of the enterprise.
2. Next, we define the class according to the received code.
3. Knowing the class, we get the tariff as a percentage of wages (generalized, taking into account all payments).

To determine insurance rates for the current year, the employer must confirm the type of economic activity for the last year, for which it must send the following documents to the FSS:

• statement on confirmation of the main type of activity;
• an explanatory note to the balance sheet (individual entrepreneurs are exempted from providing this document);
• confirmation certificate.

Thus, the formula for calculating insurance payments for injuries is as follows:

Insurance premiums \u003d

(Payments under an employment agreement or civil law agreement - Contribution-free payments) х Contribution rate according to the table below

Here are the codes of the budget classification (BCF) of insurance premiums for injuries in 2019:

• The actual insurance premiums for injuries - 393 1 02 02 050 07 1000 160;
• Fines for errors in transferring insurance premiums - 393 1 02 02 050 07 3000 160;
• Penalty for late transfer of insurance premiums - 393 1 02 02 050 07 2100 160.

As before, the state encourages the recruitment of disabled people of I, II and III groups. For each such employee, the payment to the insurance fund is reduced by 60%. The Ministry of Labor and Social Policy has already announced that this benefit will be maintained for the next 2 years, 2018 and 2019.

Please note that the class of professional risk depends on the main type of entrepreneurial activity, which was indicated by the entrepreneur when registering in the Unified State Register.

All organizations, without exception, are payers of contributions for insurance against accidents and occupational diseases in social insurance, regardless of:

• from the organizational and legal form (LLC, JSC, PJSC, etc.);
• from the form of ownership (state, private, etc.);
• from the type of activity (commercial, non-commercial, etc.);
• from the applied taxation system (general or special taxation regimes).

Foreign organizations operating in Russia are also recognized as payers of contributions for insurance against accidents and occupational diseases.

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The object of taxation with contributions for "injuries"

Contributions for insurance against accidents and occupational diseases are subject to payments and remunerations that are accrued to employees within the framework of labor relations or under civil law contracts (if such an obligation is provided for by the contract). This procedure applies both to employees who are Russian citizens and to foreign employees and stateless persons. This follows from the provisions of paragraph 2 of Article 5, paragraph 1 of Article 20.1 of the Law of July 24, 1998 No. 125-FZ.

Payments and remunerations for which contributions are calculated for insurance against accidents and occupational diseases, in particular, include:

• salary;
• allowances and additional payments (for example, for seniority, work experience, combination of professions, work at night, etc.);
• bonuses and remunerations paid in the framework of labor relations or civil contracts;
• payment (full or partial) by the organization for its employee for goods (works, services);
• payments and remuneration in the form of goods (works, services);
• compensation payments for unused vacation (both related and not related to dismissal).

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What is NOT subject to insurance premiums against accidents in the FSS, social insurance

No contributions are accrued for payments specified in article 20.2 of the Law of July 24, 1998 No. 125-FZ. In particular, these are:

1. government benefitspaid in accordance with the law (including unemployment benefits, benefits paid at the expense of the FSS of Russia);
2. compensation paymentsestablished by law (within the limits of norms), except for compensation for unused vacation;
3. compensation paymentsrelated to the employment of employees in connection with the reduction of staff, reorganization or liquidation of the organization;
4. compensation related to employee performance job responsibilities, including in connection with moving to another area, with the exception of:
   

   payments in cash for work with difficult, harmful and (or) hazardous working conditions (except for payments in an amount equivalent to the cost of milk and other equivalent products);

   payments in foreign currency in exchange for per diems paid by shipping companies to crew members of foreign vessels and crews of Russian aircraft operating international flights;

   compensation payments not related to dismissal;

5. the amount of one-time financial assistancepayable:
   

   citizens in connection with natural disasters and other emergency circumstances in order to compensate for material damage or harm to health;

   an employee in connection with the death of a member (members) of his family;

   employees at the birth (adoption, adoption) of a child (in the amount of not more than 50,000 rubles for each child);

6. the amount of insurance payments (contributions) for compulsory insurance of employees and contributions for additional social security for certain categories of employees, as well as contributions under voluntary insurance contracts for employees;
7. additional contributions to the funded part of the pensionpaid for employees;
8. travel expenses for employees and their families, living in the regions of the Far North and localities equated to them;
9. cost of uniform and uniforms issued in accordance with the law;
10. cost of travel benefitsprovided to certain categories of employees by law;
11. sums material assistanceprovided to employees in an amount not exceeding 4,000 rubles;
12. payment for training in basic and additional educational programs, including payment for professional training and retraining of employees;
13. compensation by the organization of the employee's expenses for payment interest on loans (loans) for the purchase and (or) construction of housing.

Payment for additional leave in connection with a wedding or the birth of a child is not subject to contributions, the Supreme Court decided

The average earnings for the period of additional leave provided to an employee in connection with celebrating a wedding, birth of a child or the Day of Knowledge is not subject to insurance premiums. Rationale - these payments are social in nature. The Supreme Court came to this conclusion in its ruling dated January 26, 2018, No. 307-KG17-21301.

These payments were not guaranteed by labor contracts, were not systematic, did not depend on the labor success of employees and were not remuneration of employees for the performance of labor duties. Such payments are of a social nature and are not wages, which means they are not subject to contributions.

In 2017, there were changes in the procedure for transferring compulsory payments to the Social Insurance Fund (FSS). Contributions for injury are the only levy that has not been affected by innovation. Most of the payments are now controlled by the Federal Tax Service (FTS). However, the administration of this mandatory deduction is still carried out by the FSS employees.

Let us analyze how insurance premiums for accidents are made out in 2018. Where to send them and in what time frame. What is the reporting and control procedure.

2018 changes

The redistribution of functions for accepting contributions has led to the fact that now they have to be deducted in two instances:

1. in the FSS parts concerning sick leave and maternity;
2. money is still transferred to the Pension Fund and the MHIF by individual entrepreneurs for themselves.

Legally, the settlement procedure is enshrined in a special chapter of the Tax Code. This led to the fact that these contributions are now equated to the movement of budgetary funds, that is, they are subject to the relevant requirements:

• regarding the rules of registration;
• including the use of special details.

Where to list

All contributions described in the Tax Code, payers are required to make to the accounts of the relevant branch of the Federal Tax Service:

• at the place of registration;
• at the location of the branch that maintains a separate accounting department;
• Individual entrepreneurs are guided by the registration address.

Payments should be made for each type of contribution separately (as before). However, in 2018, you need to use the details provided for budget contributions. The collection for injuries is listed according to the old rules:

• to the FSS branch in which the payer is registered;
• at the location of a separate branch;
• at the place of residence of the individual entrepreneur (only charitable).

Help: there was no change in the coding of this type of contribution. KBK remains the same:

• 393 1 02 02 050 07 1000 160 - for regular transfer;
• 393 1 02 02 050 07 3000 160 - for transferring fines;
• 393 1 02 02 050 07 2100 160 - interest;
• 393 1 17 06 020 07 6000 180 - for charitable transfer.

Has the timing changed

According to regulatory requirements, the "unfortunate" fee must go to the FSS account by the 15th day of the month following the reporting one.

Help: if the key date falls on a weekend or holiday, then the transfer should be sent on the next working day.

Whom to pay how much

The employees of the Social Insurance Fund are responsible for calculating the contributions. Specific indicators depend on:

• the main type of activity (specified in the registration documents);
• rights to benefits;
• tariffs for fees.

Moreover, the Fund has the following powers:

• take into account receipts from each payer;
• control the correctness of depositing funds;
• present invoices for payment;
• demand explanations from policyholders on topics related to transfers.

How to find out the tariff

Law No. 179-FZ (2005) established 32 tariff plans, depending on the degree of risk of workers. The rate parameters in them are distributed in the range from 0.2% to 8.5%.

Reference: since the funds are paid by the Fund in connection with accidents at work, it is fair to distribute the deductions according to the degree of risk for workers.

Correspondence table of tariffs to risk factors

Example

Three companies decided to find out their tariff rates:

1. LLC "Sirius", engaged in fishery in fresh water. OKVED - 03.22.4.
2. Delta LLC. The main activity is clay mining. OKVED 08.12.2.
3. LLC "Alpha" grows grain. OKVED 01.11.1 17.

We determine the class of professional risk according to the table:

reference

The Fund calculates the amount of fees for 2018 based on the data submitted by the payer. Information should be provided by April 15th. The package includes:

• a statement that confirms the main type of activity;
• explanatory to the balance sheet (for LLC);
• copy of the registration document.

In addition, the Government, by decree No. 551, prohibited challenging the tariffs set by the FSS for fees for injuries from 01.01.2017.

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Calculation formula

Responsibilities are distributed as of 2018 as follows:

• The fund establishes a tariff plan for the payer and informs about it;
• the accountant of the latter is obliged to calculate the amount of the contribution and transfer funds;
• the government agency retains the right to verify the correctness of operations.

A simple formula is used in the calculations:

Svz \u003d Bn x T, where:

• Svz - the required amount to be transferred;
• Бн - taxable;
• T is the tariff.

What is included in taxable base

Deductions are made from the wage fund. It includes accruals in favor of persons with whom contracts have been drawn up:

• labor;
• civil law (there are exceptions).

In taxable base includes:

• earnings;
• amounts of bonuses and allowances;
• compensation payments for unused vacation days.

Such payments in favor of workers are excluded from the base:

• state benefits;
• accruals for staff reductions;
• targeted material assistance;
• bonus for work in especially dangerous conditions;
• payment for attending refresher courses.

Example

LLC "Gorny" is engaged in horse breeding. OKVED - 01.43.1:

1. Professional risk class - 25.
2. In April, the accounting department accrued earnings to workers in the amount of 1,230,000 rubles. , including:
   1. material aid - 35,000 rubles .
   2. for completing courses - 10,000 rubles .
3. Payment calculation for April:
4. (RUB 1,230,000 - RUB 35,000 - RUB 10,000... ) x 4.5% \u003d 53,325 rubles.

About benefits

For diligent taxpayers, the Foundation may set a preferential rate on personal injury fees. Its size is limited to 40% discount. In addition, if the company employs people with disabilities, then a 60% discount may apply on their contributions.

Note: to establish a preferential rate for the next year, you must submit an application before the end of November of the current period. That is, in 2018 it will no longer be possible to obtain it.

The amount of the discount depends on the following indicators:

• number of injuries per 1000 workers;
• number of days of incapacity for work;
• presence of violations:
  • reporting procedure;
  • deadlines for making mandatory payments;
• length of service of the payer.

Example

LLC "Garant-Stroy" is engaged in design (OKVED - 74.20). The company received a 20% discount from the FSS for 2018. For April, the following charges were made:

• salary 400,000 rubles. ,
• including disabled people 85 thousand rubles.

Determination of the amount of the contribution:

1. According to the OKVED classifier, it belongs to the 1st class. The size of the "traumatic" rate is 0.2%.
   • with discount:
     • total: 0.2 - 0.2 × 20% \u003d 0.16%.
     • for disabled people: 0.2 - 0.2 × 60% \u003d 0.08%.
2. The calculation of contributions is carried out in two stages:
   • total: (400,000 rubles - 85,000 rubles... ) x 0.16% \u003d 504 rubles .
   • for disabled people: 85,000 rubles. x 0.08% \u003d 68 rubles.
3. Total to be transferred: RUB 504 + 68 rub. \u003d 572 rubles .

How does an individual entrepreneur pay "traumatic" fee?

The legislation establishes that the individual entrepreneur in the FSS pays the following amounts:

• for himself on a voluntary basis on the basis of an agreement with the Fund;
• for hired workers it is obligatory at the rate:
  • general;
  • preferential.

Tariff plans are set in the following amount:

Accidental collection reporting

In 2018, the reporting forms for these types of transfers changed. Now they are leased to two organizations:

• in the FSS up to the 20th in paper form and up to the 25th in electronic form;
• a consolidated report is provided to the FTS, including the traumatic collection:
  • by the 30th day following the reporting period.

Why control was transferred to the tax authority

The reason for the redistribution of control functions between government agencies was the poor collection of mandatory payments. The Federal Tax Service has established itself as the best organizer of work with payers. Therefore, the President of the Russian Federation signed Decree No. 13 on January 15, 2016. The document transfers the control function to the Federal Tax Service.

Note: in addition to traumatic fees, tax authorities have been monitoring contributions for the following types of insurance since 2018:

• pension;
• medical;
• social for temporary disability and maternity.

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