At what rate should accident insurance premiums be calculated in 2021?

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.

How to obtain and how to find out the FSS registration number

The need to register a company may arise when opening a separate division located in another area. In this case, the company will need to register with the Fund’s branch and at the location of the corresponding separate division. The order of the Ministry of Labor dated April 29, 2016 No. 202n regulates the registration procedure. To do this, the company submits an application to the Fund’s branch within 30 days from the date of creation of a separate division.

So, the company does not need to do anything to assign this number. Since the company is supposed to have one employee (at least the head of the organization in companies of the same person), their registration with the Social Insurance Fund occurs through the exchange of data between tax authorities and the Fund.

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What payment percentages are established depending on the type of activity?

The percentage is determined depending on the class of professional risk, which is determined according to the main OKVED (Article 21 of Law No. 125-FZ, Article 1 of Law No. 179-FZ of December 22, 2005, Article 1 of Law No. 445-FZ of December 27, 2019, clauses 1, 2, 8 of the Rules, approved by government decree No. 713 of December 1, 2005). The rate of contributions to the Social Insurance Fund from NS and PP in 2021 according to OKVED for additional types of activities cannot be determined; only the main type is taken into account according to the data in the Unified State Register of Legal Entities.

For the next year, according to the table of occupational risk classes according to OKVED, the following indicators have been established in 2021:

Accident insurance premiums 2021 - tariffs in the Social Insurance Fund

In order for an entrepreneur to find out what rate of injury he needs to pay, he needs to know the main type of activity of the organization. There are 32 classes in total, which include a list of types grouped according to occupational risk classes. Each one is assigned an individual OKVED code.

• enterprises that fall into the preferential category - charity, construction, education, healthcare, etc., if they receive an annual income of no more than 79 million rubles;
• pharmaceutical staff;
• an enterprise that conducts financial activities in free economic zones defined by law;
• IT companies;

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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:

Changes for 2021

Since 2021, the bulk of the powers regarding contributions to social funds have passed to the Russian Tax Service.
This fully applies to insurance contributions to the Social Insurance Fund in 2021. First of all, we are talking about monitoring deductions at current rates, collecting debts on them, receiving and analyzing reports. These amendments are already present in the regulatory framework. Thus, from January 1, 2021, the Law on Insurance Contributions No. 212-FZ ceases to exist, and a new Chapter 34 of the Tax Code takes its place.

From Law No. 212-FZ on insurance premiums, the following rules migrated to the Tax Code of the Russian Federation:

• about reporting periods: first quarter, half a year and 9 months;
• billing period: year;
• who is obliged to pay: firms, individual entrepreneurs, lawyers, notaries and other private practitioners;
• object: same payments;
• the size of reduced insurance premium rates;
• base for calculating contributions (the rules are almost the same).

True, you will have to deal with new reporting forms, because you will have to send them to the tax authorities. In addition, the deadlines for submitting reports have been shifted.

For more information, see “Deadline for submitting reports to the Social Insurance Fund in 2017.”

The criteria that must be met in order to be eligible for reduced rates of insurance contributions to the Social Insurance Fund in 2021 are spelled out in more detail. Plus, the list of such requirements has been expanded.

The moment of loss of the right to reduced rates of insurance contributions to the Social Insurance Fund in 2021: now the Tax Code of the Russian Federation states that this happens “retroactively” - from the beginning of the last annual period.

The most basic thing regarding policyholders has not undergone major changes: the procedure for calculating and making contributions to the Social Insurance Fund in 2021 remains the same.

Most of the powers have been transferred from the Social Insurance Fund to the National Assembly since January 1, 2017. It controls the regularity of deductions by persons conducting business activities, debt collection, and reporting analyses.

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Main changes:

• reports are submitted for the first quarter, half a year and 9 months. Contains only the calculation algorithm;
• the calculation period is taken to be a calendar year;
• the forms of some documents have undergone changes: forms No. 22-24 have come into effect;
• The deadlines for submitting reports to authorities have been delayed.

The redistribution of functions for accepting contributions has led to the fact that they now have to be transferred to two authorities:

1. in the FSS parts relating to sick leave and maternity;
2. Individual entrepreneurs continue to transfer money to the Pension Fund and the Compulsory Medical Insurance Fund for themselves.

The settlement procedure is legally established in a special chapter of the Tax Code. This has led to the fact that these contributions are now equated to the movement of budget funds, that is, they are subject to the relevant requirements:

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

Where to transfer

Payers are required to pay all contributions described in the Tax Code to the accounts of the relevant branch of the Federal Tax Service:

• at the place of registration;
• at the location of the branch maintaining separate accounting;
• Individual entrepreneurs are guided by the registration address.

Payments should be made for each type of contribution separately (as before). However, in 2021, you need to use the details provided for budget contributions. The injury tax is transferred according to the old rules:

• to the Social Insurance Fund branch where the payer is registered;
• at the location of the separate branch;
• at the place of residence of the individual entrepreneur (charitable only).

Have the deadlines changed?

According to regulatory requirements, the “accidental” fee must be transferred to the Social Insurance Fund account by the 15th day of the month following the reporting month.

In 2021, there were significant changes in the payment of insurance premiums, which remain in force in 2021. In particular, the administration of some types of insurance premiums was transferred to the Federal Tax Service. In this regard, the question of where to pay insurance premiums for injuries in 2021 has become relevant. As before, insurance premiums for injuries are administered by the Social Insurance Fund.

Let us remind you that changes in the payment of insurance premiums for individual entrepreneurs “for themselves” were discussed in this article.

The changed procedure for filling out payment orders in 2021 is published here.

It is important to remember that the amount of payments to the Social Insurance Fund is influenced by a number of factors. In particular:

• type of activity of the organization (IP);
• availability of benefits for this category of contributions;
• current tariffs for contributions for injuries.

READ MORE: Accounting and documentation of social insurance calculations
In 2021, the Social Insurance Fund has the following powers:

• control the flow of money;
• calculate the amount of insurance payments payable;
• demand explanations for contributions from policyholders.

In addition, Law No. 125-FZ of 1998 was supplemented with articles, in accordance with which methods for calculating penalties and collecting arrears are determined. The law introduced provisions on conducting desk audits.

Legislators specified the procedure for calculating insurance payments, and also established settlement and reporting periods.

How to pay

To pay for insurance coverage, use a special payment document - a payment order. This document has a unified form OKUD 0401060. The form is approved by Bank of Russia Regulation No. 383-P dated June 19, 2012.

The recipient of the contribution is the territorial branch of Social Insurance in which the subject is registered. The payment order must indicate the treasury details of the FSS branch, namely:

• full name;
• TIN;
• checkpoint;
• checking account;
• BIC and information about the bank.

Sample payment order

How to find out the FSS registration number by TIN in 2021

Dear readers! The article talks about typical ways to resolve legal issues, but each case is individual. If you want to find out how to solve your particular problem , contact a consultant:

• go to the site. Enter the company's TIN into the search engine. There is a fee for checking. To use the service, you must purchase the program. But there is the possibility of using a free demo version, which is short-term. Here's an example:
• There is no required information among the company data. Registration information will be visible only in the extract from the Unified State Register of Legal Entities. To do this, click “Generate a new statement.”
• information will appear that you can download.

25 Jul 2021 jurist7sib 118
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Current benefits in 2021

In addition to the main tariff relaxations, officials have provided special types of benefits. Such privileges are available to all policyholders, without exception, in relation to payments in favor of disabled people of groups I, II and III.

The benefit is provided regardless of the legal form of the entity and the chosen taxation regime. The source of funding and the category of remuneration also do not matter.

IMPORTANT! Individual entrepreneurs have the right to take advantage of benefits on insurance premiums.

If your organization employs disabled people (group I, II, III), then a tariff of 60% of the total rate is applied to payments in favor of these categories of employees.

For example, an organization has a tariff of 8%. This means that when calculating payments to disabled people, it is allowed to reduce the rate to 4.8% (60% of the current rate).