Insurance premiums for injuries in 2021: an up-to-date overview

Ensuring a high level of safety at an enterprise when performing labor functions is an important task. No matter how successfully it is solved, no one is immune from accidents. Therefore, the employer must provide guarantees to employees in such situations. We'll tell you how to pay insurance premiums for injuries in 2021, what changes have occurred and what an accountant should know about them. As for other types of insurance premiums, you may find the article “Changes in insurance premiums from 2021” useful.

What the law says

Contributions for injuries are funds sent through the Social Insurance Fund to an employee as compensation for harm to health caused in the performance of their work functions. The employer is obliged to accrue a certain amount monthly in relation to the labor income received by the subordinate. It is influenced by many factors, including:

• availability of benefits on insurance premiums for injuries;
• Kind of activity;
• approved tariffs for insurance premiums for injuries.

Despite the transfer of the bulk of contributions to tax authorities, in 2020 the FSS continues to oversee the contributions in question. Therefore, there are some changes.

Let us recall that the features and rules for deductions for injuries are regulated by Law of 1998 No. 125-FZ.

What object of taxation

The deductions under consideration are made provided that the employee has concluded:

1. employment contract (always);
2. civil contract (when such a condition is stipulated).

The employer deducts insurance premiums for injuries in 2021, regardless of whether or not subordinates have citizenship of our country.

Within the framework of the relationship under consideration, the insurer is the Social Insurance Fund, and the policyholder is:

• legal entities (regardless of the type of ownership);
• owner of his own business;
• an individual who has signed an employment agreement with another person.

Deductions to the Social Insurance Fund for injuries come from different types of income: salaries, allowances, bonuses, compensation for unclaimed leave, as well as when paying wages in products. Exceptions to taxation for injuries are:

• government benefits;
• payments due upon liquidation of an enterprise or reduction of personnel;
• funds received for work in particularly difficult or hazardous conditions;
• material assistance provided in the event of force majeure;
• fees for completing training or advanced training courses, etc.

What are the rates for insurance premiums for injuries?

The rate for insurance of employees against accidents and occupational illnesses related to production activities is set in the range of 0.2 – 8.5%. It increases in proportion to the increase in the degree of risk to which the main activity of the enterprise is assigned. All these parameters are established by law.

In total, there are 32 tariffs, formed taking into account different areas of activity (Article 1 of Law No. 179-FZ of 2005). They characterize different degrees of risk and the corresponding percentage of contributions. Tariffs for insurance premiums for injuries in force in 2020 are presented in the table below (in %).

The class to which the activity of an enterprise belongs can be determined using two regulatory documents:

1. OKVED;
2. Classification of activities by risk (approved by order of the Ministry of Labor No. 625-n).

This information is reflected in the registration documents received when applying to the FSS.

EXAMPLE

Let's consider using the table using the example of three companies:

As a result, for each of these organizations the rates for insurance premiums for injuries will be as follows:

In 2021, insurance premium rates for injuries will remain the same as they were in 2021 and 2021. This is provided for by Federal Law No. 419-FZ dated December 19, 2016. In particular, 32 basic tariffs will remain, calculated in the range from 0.2 to 8.5 percent of the amount of payments in favor of insured persons. Also in 2021, benefits for entrepreneurs who pay contributions for disabled people of groups I, II and III will remain unchanged. Such individual entrepreneurs pay contributions in the amount of 60% of generally established insurance rates

Insurance premium rates for injuries in 2021

Andrey Snagovsky

January 28, 2021 191
0
Reporting

Contribution rates for compulsory insurance against industrial accidents and occupational diseases depend on the class of occupational risk. Federal Law No. 125-FZ of July 24, 1998 provides for a total of 32 classes, differing in type of activity.

In the article, we will tell you what the premium rates for injury insurance will be in 2021, what rules are used to calculate and pay deductions, and we will also understand issues related to reporting on injury insurance premiums and consider other useful details.

Insurance premium rates in 2021

The rates are established by Federal Law No. 179-FZ of December 22, 2005. They are renewed annually by legislative acts. In 2021, the values ​​were redefined by Federal Law No. 434-FZ of December 22, 2021. Thus, at the moment the rates for 2021 are known. Tariffs are set in advance for the planning period from 2022 to 2023.

Contributions for compulsory accident insurance in 2021 will be charged according to the same rules, remaining at the same level as before.

Depending on the type of economic activity, as before, 32 tariffs are provided with a rate from 0.2 to 8.5%. A list of tariffs by professional risk class can be found here. Benefits for which payments are made to disabled people also continue to apply.

How to calculate deductions for injuries

The procedure by which contributions for injuries are calculated is regulated by Federal Law No. 125-FZ of July 24, 1998. According to paragraph 1 of Art. 20.1 of this law, contributions are calculated from the monetary remuneration that employees receive from employers.

There are exceptions specified in Article 20.2. Contributions are not subject to:

• state benefits
• compensation payments
• financial assistance, etc.

To calculate the base for deductions for injuries, the period from the beginning of the year to the end of the month for which contributions are paid is taken (Clause 9, Article 22.1 of Federal Law No. 125-FZ).

The amount for payment of contributions is calculated using the formula:

Discounts and surcharges to standard rates

The rate of insurance premiums for injuries may be reduced or increased by the Social Insurance Fund. To determine the exact amount of the discount (surcharge), the Social Insurance Fund applies the methodology approved by order of the Ministry of Labor of the Russian Federation dated August 1, 2012 No. 39n.

For these purposes, the FSS compares the employer’s labor safety indicators and industry averages. The list of such indicators includes:

• number of insurance cases per thousand employees,
• number of days of incapacity for work per insured event,
• the ratio of funds spent by the Fund on the employer and the amount of accrued contributions.

In addition, when assessing the size of the discount (surcharge), the results of the SOUT and information about medical examinations are taken into account.

To receive a discount, the employer must meet the following conditions:

• the duration of the employer's activities is three years or more;
• at the time of filing the application, the employer has no debts on contributions for injuries, as well as penalties and fines;
• last year, the employer did not have any deaths of employees (excluding cases that occurred due to the fault of third parties).

To establish the amount of the discount, the Social Insurance Fund checks the policyholder’s performance for three years. According to the order of the Social Insurance Fund dated April 25, 2021, an application for a discount must be submitted before November 1, 2021.

The discount is calculated using the formula:

The FSS makes a decision on whether to give a discount to the policyholder before December 1 of the current year. The employer receives a response within five days. The fund transfers it either to the employer’s representative against receipt, or in another way that allows you to confirm the date of receipt.

Rules for payment of premiums for injury insurance in 2020-2021

As before, insurance premiums for injuries in 2020-2021 must be paid monthly. In this case, the policyholder transfers to the Social Insurance Fund the amount accrued for the past month.

The deadline for payment is set in clause 4 of Art. 22 of Federal Law No. 125-FZ is the 15th day of the month that occurs after the month for which the calculation was made. If this date falls on a public holiday, the deadline is moved to the next weekday.

When drawing up a payment document, the policyholder indicates the data of the regional FSS branch in which he is registered: address, TIN, checkpoint of the FSS branch and its details.

The mandatory information that the fee payer must provide also includes:

• BCC of payment - 39310202050071000160 (when paying a penalty - 39310202050072100160, when paying a fine - 39310202050073000160);
• contribution payer status code;
• OKTMO;
• description of the purpose of the transfer
• codes for the period and nature of payment.

Reporting on deductions for injuries

According to paragraph 1 of Art. 24 of Federal Law No. 125-FZ, injury reports are submitted quarterly in the month that occurs after the end of the next quarter. Deadline for submitting reporting documents:

• 20th day of the month - for reports in paper form (employers with an average number of employees not exceeding 25 people can use the right to submit reports on paper);
• 25th day of the month - for reports in electronic form.

Reporting is generated according to Form 4-FSS, approved by order of the Social Insurance Fund of the Russian Federation dated September 26, 2021 No. 381. This order also contains rules for the preparation of reporting documents. In addition to 4-FSS, the policyholder must submit a report on the use of insurance funds to implement measures aimed at reducing injuries at work.

In order to apply a certain tariff when calculating deductions, it is necessary to submit to the Social Insurance Fund every year, no later than April 15, confirmation of the type of activity being carried out (clause 3 of the confirmation procedure approved by order of the Ministry of Health and Social Development of Russia dated January 31, 2006 No. 55).

“Astral Report 5.0” will help you submit reporting documents on insurance premiums for injuries in a timely manner. The service’s smart editor will allow you to avoid errors in forms, and the ability to exchange documents with regulatory agencies will allow you to respond to their requests in a timely manner. Even if you have previously worked with other systems, you will still have access to historical data. You can submit a connection request using the feedback form on the website. Our employees will contact you for advice on connection and help you choose a more convenient tariff.

Andrey Snagovsky

January 28, 2021 191
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How to find out your tariff

To determine your insurance premium rate for injuries in 2020, you must confirm the type of economic activity for the past period. That is, 2017. The policyholder must no later than April 16, 2021 (April 15 falls on a Sunday) send to the Social Insurance Fund:

1. statement confirming the main type of activity;
2. confirmation certificate;
3. an explanatory note to the balance sheet for the past year (representatives of small businesses are relieved of this obligation).

In case of failure to submit the listed documents, the fund does not charge fines, however, FSS specialists will set the tariff independently. This right is granted to them by Order of the Ministry of Health and Social Development of Russia No. 55 of 2006. Moreover, they will choose the highest risk class from the codes specified in the Unified State Register of Legal Entities for your enterprise. Such a decision is not always beneficial for the policyholder, so we recommend regularly and timely confirming the main type of activity.

Please pay special attention: it is impossible to challenge the maximum tariff assigned by the FSS (see Resolution of the Government of the Russian Federation No. 551). In this part, nothing has changed in 2021 regarding insurance premiums for injuries.

Also see “Confirming the main type of activity in the Social Insurance Fund in 2021: step-by-step instructions.”

How can the policyholder find out the rate?

The territorial body of the Social Insurance Fund indicates the rate of contributions to the Social Insurance Fund for accidents in 2021 according to OKVED for the current year in a notification sent to the organization upon confirmation of its main type of activity. Before receiving the notification, apply the rate of the previous year (clauses 3, 4, 11 of the Procedure, approved by order of the Ministry of Health and Social Development No. 55 of January 31, 2006).

The Fund has the right to establish a discount or premium to the current rate of insurance premiums for injuries according to OKVED (Clause 1, Article 22 of Law No. 125-FZ).

If the organization has not confirmed its main type of activity within the prescribed period, the department will send a notification about the amount of payments before May 1 of the current year.

When answering the question of how to find out the size of the insurance tariff from the Social Insurance Fund, we recommend that you find the corresponding notification or request it again by sending a free-form application.

Organizations registered for the first time do not confirm their main type of activity; the rate of payments to the Social Insurance Fund for NS and PP is reported in writing upon registration.

You can find out the rate yourself on the FSS website in the section for determining the insurance tariff according to OKVED, indicating the main type of activity in the field:

How much to transfer

Employers must calculate personal injury insurance premiums monthly for 2021 , taking into account accruals for the past 30 (31) days.
This can be done using the formula: CONTRIBUTIONS = B x TARIFF Where:
B is the base for contributions for injuries.
This is the amount of money received by the employee, on the basis of which the required value is calculated. The legislation does not provide for any restrictions on the amount. The calculation is made as follows: B = Paymentstd/gpd – Paytyn/o Where:
Paymentstd/gpd – funds paid to an individual according to an employment (civil law) contract.

Payments/o – non-contributory payments.

Note: when payments are made to a person in kind, contributions are calculated for the amount of money specified in the agreement. VAT and excise taxes are also taken into account.

EXAMPLE

The travel agency "Prestige" offers vacationers excursion tickets, as well as places to stay and vehicles. OKVED – 63.30.2. In February 2021, employees received a salary in the total amount of 3 million 500 thousand rubles, including financial assistance of 32 thousand rubles. Determine the amount of insurance contributions to the Social Insurance Fund.

Solution

1. Let's calculate the base for calculating contributions:

B = 30 = 3,468,000 rub.

1. According to the Classification of Activities by Risk, the travel agency "Prestige" is classified in class I of professional risk, which corresponds to a tariff of 0.2%. As a result, deductions for injuries are equal to:

CONTRIBUTIONS = 3,468,000 x 0.2 = 6936 rubles.

The Social Insurance Fund makes allowances or discounts for some enterprises. Therefore, the amount of final contributions may be further increased or decreased.

Accident contributions for disabled people

Payments made by the organization against accidents and illnesses for employees are calculated every month. The insurance premium is calculated based on the percentage established in the Social Insurance Fund specifically for the organization or branch for the current year. The current tax system is taken into account.

Contributions for injuries

The interest rate can be found at the FSS branch, or in the notification received from the insurance fund. Service specialists provide such paper annually, issuing occurs in the first ten days of the year.

Benefits are provided for employers on insurance premiums for work-related injuries, accidents and illnesses. Tariffication is regulated by Federal Law No. 179 of December 22, 2005, its value depends on the class of professional risk. The percentage ranges from 01.2 to 8.5%.

If the company employs disabled employees of groups 1, 2 and 3, the fund is paid in the amount of 60% of the fixed rate of insurance premiums. If an organization has a risk class of 3, then it is subject to 0.4%. Then insurance premiums for injuries for a disabled employee will be calculated at a reduced rate of 0.24% (0.4*60% = 0.24).

If a disabled person works for a private entrepreneur, then the individual entrepreneur, like companies, transfers the insurance premium at a reduced rate. The rate is fixed by Federal Law No. 419 of December 19, 2916 and is set at 60% of the regular tariff.

Benefits regarding the payment of insurance premiums for injuries for a disabled employee for companies and entrepreneurs are provided only for this article. Payments to other funds are made according to general tariffs.

Another category of policyholders entitled to reduced interest rates includes the following organizations:

• associations of persons with disabilities, in which sick people and their official representatives occupy at least 80% of all members of the organization;
• companies in which the authorized capital consists entirely of deposits from organizations of disabled people, the average number of disabled people must be at least 50%, the amount of their income must be over 25%;
• in organizations whose activities are related to the provision of legal assistance and consultations to people with disabilities, disabled children and their parents, a reduced rate is formed if the company’s property is in the possession of organizations of people with disabilities;
• companies that work for the purpose of education, treatment, and health improvement of people with disabilities will receive benefits if the property of these organizations is the property of disabled people.

In all of the above companies, the rate for insurance contributions to the Social Insurance Fund for injuries is set equal to 60% of the tariff by fund specialists.

New data for discounts and allowances in 2020

Employers make “injury” contributions in accordance with insurance rates. However, a discount or surcharge may be applied to the tariff (clause 1, article 22 of the Federal Law of July 24, 1998 No. 125-FZ).

The size of the discount (surcharge) is determined by a formula that involves three indicators:

1. The ratio of the Social Insurance Fund's expenses for the payment of benefits for all insured events for the policyholder and the total amount of accrued contributions;
2. Number of insured events per thousand employees;
3. The number of days of temporary disability for the policyholder per insured event (excluding cases of death).

The average values ​​of these indicators by type of economic activity for 2021 were approved by Resolution of the Federal Tax Service of the Russian Federation dated May 31, 2017 No. 67. For example, for retail trade in food products, drinks and tobacco products in specialized stores, the indicated values ​​are 0.07, 0.46 and 48.67, respectively .

Which companies pay deductions for injuries?

Payments for compulsory social insurance against accidents and occupational diseases (insurance premiums against accidents, for injuries, under NS and PP) are mandatory contributions to the budget that are paid by each employer. The payers are legal entities (commercial and non-commercial), individual entrepreneurs who hired a citizen under an employment contract or under a civil law contract (if it states that the customer pays contributions for injuries), in accordance with clause 1 of Art. 20.1 of Law No. 125-FZ.

Contributions are deducted from all payments, with the exception of the following (Article 20.2 of Law No. 125-FZ):

• material aid;
• sick leave;
• compensation related to dismissal.

ConsultantPlus experts discussed how to charge insurance premiums against industrial accidents to the Federal Social Insurance Fund of the Russian Federation. Use these instructions for free.

What are the benefits for injury insurance premiums?

Organizations that pay contributions to the Social Insurance Fund on time and do not allow accidents or occupational illnesses to occur may qualify for a discount on contributions for injuries.

Please note that it is no longer possible to receive the benefit for 2020, since the application had to be submitted before November 1, 2021. But it will continue to operate in the future.

The size of the discount depends on various factors: the number of injuries per 1000 employees, days of incapacity for work in one case of injury, etc. Its maximum value is 40%.

When calculating contributions for disabled employees of groups I, II, III, the discount increases to 60%. The law does not require documentary evidence of rights to receive it.

EXAMPLE

Imperial-Stroy LLC offers services in the field of engineering and technical design (OKVED 74.20). The company was given a discount on contributions to the Social Insurance Fund - 25%. In March 2021, the company awarded employees a salary of 320,000 rubles, as well as disabled people of groups I and II - 73,000 rubles. Determine the amount of contributions.

Solution

The activity falls into class I professional risk, for which the tariff is set at 0.2%. Taking into account the 25% discount, the rate will drop to 0.15% (0.2 – 0.2 × 25%).

Accident insurance premiums will be:

1. for the main employees of the LLC:

320,000 × 0.15% = 480 rubles.

1. for disabled workers (0.2 – 0.2 × 60% = 0.08%):

73,000 × 0.08% = 58.4 rubles.

1. total value:

480 + 58.4 = 538.4 rub.

The accountant must calculate contributions for insurance against accidents and occupational diseases in the amount of 538.4 rubles for March.

Rates by professional risk class

Rates by professional risk class

Foreigners: insurance premiums for injuries in 2021

Employers are required to insure against injury or occupational illness not only Russian citizens, but also foreign employees, as well as those permanently or temporarily residing in the territory of the Russian Federation. In this situation it does not matter:

• residence status;
• length of stay;
• place of work – Russian office or foreign “separate” office.

Managers must adhere to the following rule: when concluding an employment contract with a foreign employee, the procedure for calculating contributions to the Social Insurance Fund is the same as for Russians. Contributions are made to wages, bonus payments and allowances, compensation for unused vacation, etc.

When a civil contract is concluded with a migrant worker, contributions for injuries are calculated if there is a condition in the signed agreement.

EXAMPLE

, engaged in the production of kitchen furniture (OKVED 36.1), signed an employment contract with foreign employee K.V. Grigoryan. What amount must be accrued to the Social Insurance Fund for injuries if the employer made the following payments to him for March 2021:

• salary – 28,900 rubles;
• bonus – 5000 rubles;
• financial assistance in connection with the birth of a son – 4,000 rubles.

Solution

1. Let's determine the basis for calculating insurance premiums:

B = 28,900 + 5000-4000 = 29,900 rub.

1. According to the Classification of Activities by Risk, the activity is classified as class VIII of professional risk, which corresponds to a tariff of 0.9.
2. Insurance premiums for injuries for a foreign employee will be:

29,900 x 0.9% = 269.1 rub.

To whom and how are injury contributions paid?

The insured, that is, those who are subject to accident insurance legislation and in respect of whom contributions are paid, are individuals:

• working under an employment contract;
• those sentenced to imprisonment and forced to work;
• performing work under a civil contract, but only if the condition for the transfer of payments for injuries is provided for by the terms of the contract.

Payments are calculated at the end of each month according to the formula:

The calculation base includes remunerations paid to employees for performing work duties, with the exception of non-taxable payments referred to in Article 20.2 of Law 125-FZ. Such charges include, in particular:

• sick leave payments;
• financial assistance in connection with emergency circumstances, death, birth of children;
• other financial assistance in the amount of up to 4,000 rubles. in a year;
• payment for employee training;
• payments in connection with dismissal (except for compensation for unused vacation).

What's new

What's new on personal injury insurance premiums in 2021? There are practically no changes. Legislators simply retained the insurance premium rates and introduced new data for calculating discounts and surcharges. More extensive changes have taken place in 2021. Let's remember what changed then:

Also see: Reimbursement of Workwear Costs through Contributions: What Has Changed.

Read also

26.12.2017