Want to pay lower insurance premiums? Submit your application by November 1st

Introductory information

Insurance premiums for injuries are paid by those organizations and individual entrepreneurs that have employees (regardless of the taxation regime). Contributions are calculated based on the insurance tariff, taking into account a discount or premium (clause 1, article 22 of the Federal Law of July 24, 1998 No. 125-FZ “On compulsory social insurance against industrial accidents and occupational diseases”). The maximum possible discount is 40% of the tariff. The discounted rate is determined by the following formula:

Tariff set for the employer for the current year = Tariff corresponding to the main type of activity of the company for the current year × (100% discount)

Let us explain the application of the formula. Let's say the policyholder is engaged in the retail trade of alcoholic beverages (OKVED code 52.25). This type of activity is equated to the first class of professional risk (Order of the Ministry of Labor of Russia dated December 25, 2012 No. 625n). The rate of contributions for injuries for this class is minimal and amounts to 0.2% (Article 1 of the Federal Law of December 22, 2005 No. 179-FZ). If the policyholder receives the maximum discount (40%), then the tariff will decrease to 0.12% (0.2 × (100% - 40%)). The same approach will be applied to other tariffs (from 0.2% to 8.5% of the amount of payments and benefits accrued to employees).

Fill out and submit 4‑FSS online for free using the current form

As you can see, the insurance rate depends on the main type of activity of the organization or individual entrepreneur (the more dangerous the activity, the higher the rate will be).

The main activity is the type of activity from which the organization, based on the results of the previous year, has the largest share in total revenue (excluding VAT). The main type of activity of an individual entrepreneur is determined on the basis of the Unified State Register of Individual Entrepreneurs (clauses 9, 10 of the Rules, approved by Decree of the Government of the Russian Federation of December 1, 2005 No. 713).

Now policyholders have the opportunity to receive a discount on injury premiums for 2015. To do this, you need to contact the FSS before November 1, 2014. If the discount is agreed upon, then you will be able to pay less next year.

What determines the size of the discount and surcharge?

The amount of the discount or allowance that will be in effect next year is calculated in the current year.
In particular, the amount of the discount or allowance for 2013 was established in 2012. The calculations use formulas that involve five indicators: a, b, c, q1 and q2. They are calculated to two decimal places.

Indicators a, b, c have two meanings.

The first value is common to everyone who is engaged in one or another type of economic activity that corresponds to the OKVED classifier. This value is approved by the Social Insurance Fund in agreement with the Ministry of Health and Social Development of Russia no later than June 1 of the current year (the values ​​for 2013 were approved by Resolution of the Social Insurance Fund dated May 31, 2012 No. 122). In the formulas, such values ​​are designated as aVED, bVED, cVED.

The second value is determined based on the data of the policyholder himself. The formulas use the designations asters, bstr, cstr. To calculate these values, information is taken for the three years preceding the current one. So, in order to determine the value for 2013, it is necessary to make calculations in 2012 and take information for them for 2011, 2010 and 2009.

Let's look at how these three indicators are calculated.

Indicator “a”: the ratio of the amount of insurance coverage in connection with all insured events that occurred with the insured to the accrued amount of insurance premiums

This indicator is a fraction.

The numerator is the amount of insurance coverage received over the previous three years. The amount of security consists of payments for sick leave, insurance payments, as well as payment of additional expenses for medical, social and professional rehabilitation.

The denominator is the amount of accrued insurance premiums for the three years preceding the current one.

Indicator “b”: the number of insured events per thousand employees

To find the value of this indicator, it is necessary to take the number of cases recognized as insurance during the three previous years, divide by the average number of employees for the same period and multiply by 1000.

Indicator “c”: the number of days of temporary disability for the insured per 1 accident recognized as insured, excluding cases of death

The value of this indicator is equal to the number of days of temporary disability due to accidents recognized as insured, divided by the number of accidents recognized as insured, excluding fatalities.

Both the number of days and the number of accidents are determined for the three years preceding the current year.

Indicators q1 and q2 have only one value - according to the policyholder’s own data as of January 1 of the current year. Thus, the value for 2013 is calculated based on information as of January 1, 2012.

Let's look at how q1 and q2 are calculated.

Indicator “q1”: coefficient of certification of workplaces according to working conditions of the insured

This indicator is a fraction.

To find the figure in the numerator, you need to subtract the number of workplaces classified as harmful and dangerous classes of working conditions from the number of workplaces at which certification was carried out. The denominator is the total number of jobs subject to certification.

Employees of the Fund will obtain information about certification from calculations using Form 4-FSS. However, at the moment such information is not provided there. But the Ministry of Health and Social Development has already developed a new version of the form, which will contain columns for information about certification (now this document is being registered with the Ministry of Justice of Russia).

We would like to add that workplace certification must be carried out by all employers, both organizations and entrepreneurs. In this case, the number of jobs does not matter. In other words, a workplace needs to be certified even if it is the only one. This conclusion follows from the Procedure for Certification, approved by Order of the Ministry of Health and Social Development of Russia dated April 26, 2011 No. 342n.

Indicator “q2”: the rate of mandatory preliminary and periodic medical examinations of the policyholder

The value of this indicator is equal to the number of employees who underwent a medical examination divided by the number of all employees subject to medical examinations.

Unlike certification, a medical examination is mandatory not for all personnel, but for certain categories of employees. These include, among others, minors, shift workers, catering workers and some others (for more details, see “For whom is a medical examination carried out and how is it organized when applying for a job”).

Employees of the Fund will obtain information about medical examinations from calculations using Form 4-FSS (corresponding changes should be made to the current form in the near future).

Who can qualify for a discount?

Any policyholder can receive a discount for 2015 if five conditions are simultaneously met (clauses 4, 5, 8 of the Rules approved by Decree of the Government of the Russian Federation of May 30, 2012 No. 524, hereinafter referred to as Rules No. 524). Let's present them in table form:

Conditions for receiving a discount

Reducing insurance premiums for injuries

Accident insurance premiums

paid by employers, called policyholders.

Employers calculate insurance premiums for injury on a monthly basis. The amount of contributions depends on employee benefits and insurance rates.

.

The insurance rate is set by the Social Insurance Fund based on the main type of activity of the policyholder.

discounts can be applied to the basic tariff

and allowances.

The maximum discount cannot exceed 40%

The discount must be applied for by November 1st.

current year application to the social insurance fund. The insurance rate taking into account the discount will be applied from January 1 of the next year.

Which policyholders can count on a discount?

The policyholder can receive a discount if the following conditions

:

• The company has been operating for more than three years. For example, in order to apply a discount to the tariff in 2020, an organization must be registered before January 1, 2021.
• There is no arrears of contributions for injuries as of the date of submission of the application.
• There are no fatal accidents in the year preceding the year of application.
• A special assessment and mandatory medical examinations were carried out.

However, in practice, fund inspectors additionally analyze the company's performance indicators. After which they decide whether the policyholder is entitled to a discount or not.

Is there any reason to ask the FSS for a discount?

Let’s say that the policyholder has fulfilled the mandatory requirements, and he can formally qualify for a reduction in the insurance rate. But when making a decision, the fund will conduct additional analysis of indicators

.

Determine for yourself whether it is worth applying for a discount

To do this you need to do the following.

1. Determine the main type of activity of the company according to OKVED.
2. Make calculations of company indicators
   for the last three years:
3. calculate the ratio of payments for injuries to accrued contributions;
4. count the number of industrial accidents per 1000 people;
5. determine the number of sick days per accident.

Industry averages are approved by the fund annually. If the company’s performance is below the industry average, the fund will agree to reduce

fee rate.

ABC LLC opened in August 2012 and has been providing IT services since then. The main activity of OKVED is 62.01. The company meets the mandatory conditions for the discount. In 2021 – 2018, the company paid 95,246 rubles in contributions for injuries. The average number of employees is 38 people. During this period there were no accidents in the company.

Calculation of company indicators:

1. Ratio of benefits to contributions = 0: 95,246 = 0
2. Number of accidents per 1000 people = 0: 38 * 1000 = 0
3. Number of sick days per accident = 0

We compare the obtained values ​​with industry averages from the Resolution. The company's values ​​were below average: 0 < 0; 0 < 0.05; 0 < 65.22.

Conclusion:

the fund will probably provide the organization with a discount.

How to apply?

To receive a discount on the injury rate, you need to fill out an application and submit it to the Social Insurance Fund. There is no need to attach additional documents to the application. Social insurance inspectors will take all the necessary information from the 4-FSS reports.

The document can be submitted in person or sent electronically. This must be done before November 1st

current year. For example, to receive a discount on a tariff in 2020, you must submit an application before November 1, 2021.

When filling out the application, please note that previous reporting periods

– these are 3 years preceding the current one. For example, when applying for a discount in 2021, you must provide data for 2016-2018.

The fund will make a decision on the discount no later than December 1. The only way to challenge a FSS refusal or too small a discount is through court.

Documents for receiving a discount

If the listed conditions are met, to receive a discount you need to contact your territorial branch of the Social Insurance Fund and submit an application in the prescribed form (Appendix No. 5 to Order of the Ministry of Labor of Russia dated September 6, 2012 No. 177n). The application will need to indicate, in particular, the OKVED code that corresponds to the main activity of the policyholder.

You can send an application to the FSS:

• in paper form;
• in the form of an electronic document signed with an enhanced qualified electronic signature (clause 21 of the Administrative Regulations, approved by order of the Ministry of Labor of Russia dated September 6, 2012 No. 177n, hereinafter referred to as the Regulations).

There is no need to submit other documents. They will take the information necessary for FSS specialists to establish a discount from the previously submitted calculation by the policyholder in Form 4-FSS. After all, information about medical examinations and certification performed as of January 1, 2014 is reflected in table 10 of section II of FSS Form-4, which is submitted by all policyholders.

Starting with reporting for the first quarter of 2014, Table 10 of Section II of Form-4 of the FSS must reflect data on a special assessment of working conditions, as well as on mandatory preliminary and periodic medical examinations performed at the beginning of the year. However, if the validity period of certification of workplaces for working conditions has not expired and a special assessment has not been carried out, information about the certification of workplaces is entered into the table (paragraph 2 of clause 34.1 of the Procedure for filling out Form-4 of the FSS, approved by Order of the Ministry of Labor of Russia dated March 19, 2013 No. 107n). Also see “Form 4-FSS has been changed”; “Since 2014, instead of certifying workplaces, it is necessary to conduct a special assessment of working conditions”; “Special assessment of working conditions: select an “appraiser” and submit a declaration of conformity.”

When will the discount be removed?

Since last year, the FSS has identified the reasons why it has the right to cancel the decision to provide benefits. They will be deprived if it is discovered that the policyholder has provided false information:

• about accrued insurance premiums;
• expenses incurred for insurance coverage;
• the results of a special assessment of working conditions;
• the results of mandatory preliminary and periodic medical examinations.

Canceling the decision is unprofitable for the company, since it will have to pay the full tariff from the beginning of the year.

Discount calculation method

The discount on contributions for injuries is calculated using a special methodology, which was approved by Order of the Ministry of Labor of Russia dated 01.08.12 No. 39n. For the calculation, indicators for the past three years are used, that is, 2011-2013.

In particular, the following values ​​will affect the calculation of the discount:

• the ratio of the Social Insurance Fund's expenses for the payment of provisions for all insured events in the company and the total amount of accrued contributions for injuries;
• number of insurance (accidents) cases per 1,000 employees;
• number of days of temporary disability due to injury per accident.

Please note: figures are compared to industry averages. For 2015, they were approved by Resolution of the Federal Insurance Service of the Russian Federation dated May 30, 2014 No. 79. If at least one of the named indicators turns out to be more than the industry average for the policyholder, then he will not be given a discount. Moreover, if the indicators are higher, the policyholder will be assigned a premium to the tariff. (For more information about the methodology for calculating discounts, see “How the Social Insurance Fund calculates discounts and surcharges to the insurance rate”).

If desired, the calculations of FSS specialists can be double-checked. For these purposes, after a decision has been made to establish (refuse to establish) a discount or premium, you can request from the Fund the data on the basis of which it was made (clause 11 of Rules No. 524).

We want a discount

After checking your eligibility for a discount, you can apply for a discount on injury contributions for 2021. The form is included in the Administrative Regulations, approved. by order of the Ministry of Labor dated 09/06/2012 No. 177n. You can download the application form for a discount on personal injury contributions for 2019 here.

However, having decided to submit an application, you must take into account that a specific deadline has been set for its submission to the FSS. It will not be possible to submit the document at any time of the year at the request of the policyholder.

The employer must meet the interval between the date of approval of the main indicators for the next year and November 2 of the current year (clause 7 of the Rules, approved by Government Decree No. 524 of May 30, 2012).

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Result of consideration of the application

Discount

Employees of the Federal Social Insurance Fund of the Russian Federation must decide to establish a discount on the tariff no later than December 1 of the current (2014) year and inform the policyholder about this.

Surcharge

The amount of the premium is calculated by the FSS of the Russian Federation on its own initiative for each policyholder. That is, the premium is set by notification (without an application from the company). The premium is set no later than September 1 of the current year (clause 9 of Rules No. 524).

The discount (or surcharge) will need to be applied to those contributions that will be accrued for periods starting from 2015. That is, for the first time, you will need to pay contributions for injuries with a discount (surcharge) for January 2015 (clause 10 of Rules No. 524).

New application form

Changes have also been made to the application form itself. The main innovation is that a table has appeared in which you need to reflect information on accrued premiums and expenses incurred by the policyholder. In particular, the accrued amounts of contributions must be entered into the table (for previous reporting periods and for the last three months of the current reporting period); expenses for payment of insurance coverage (for previous reporting periods and for the last three months of the current reporting period); expenses not accepted for offset; amounts received from the Social Insurance Fund; amounts of overpaid (collected) insurance premiums.

In addition, the application now needs to indicate the method of obtaining a decision on establishing (or refusing to establish) a discount: at a personal reception; by mail; in the MFC; through a single portal of public services (provided that the application is also submitted through the portal). A field has also been added to the form to indicate the policyholder’s checkpoint.