Professional risk classes and insurance rates in 2021

Insurance premiums from the Social Insurance Fund against accidents 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 made for each employee individually, funds are paid after the occurrence of an insured event.

How the Russian compulsory pension insurance system works

In the Social Insurance Fund, tariffs for accidents in 2021 remain the same as in the previous year, but the administration itself has undergone some changes. Next, we’ll look at 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 of wages.

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

The list of payments does not include:

• one-time financial assistance;
• sick leave payments;
• severance pay;
• amounts that are paid for damage 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 calculated by reading Federal Law No. 125.

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

• salary;
• premium;
• vacation compensation;
• allowances.

No deductions are made for targeted government payments, expenses for staff development, or payments upon liquidation of an enterprise.

Tariff for separate divisions

If a separate division of an organization independently pays premiums for insurance against accidents and occupational diseases, it is assigned a separate tariff. This follows from paragraphs 7 and 11 of the Rules, approved by Decree of the Government of the Russian Federation of December 1, 2005 No. 713.

If the organization has such separate divisions, then determine the main type of activity separately:

• for each separate division;

• by the head office of the organization without taking into account separate divisions.

The procedure according to which the tariff is set for separate divisions is the same as for organizations (paragraph 2, clause 8 of the Procedure, approved by order of the Ministry of Health and Social Development of Russia dated January 31, 2006 No. 55). The notification form for separate divisions is given in Appendix 7 to the Procedure approved by Resolution of the FSS of Russia dated March 23, 2004 No. 27.

A separate division that does not pay contributions on its own, as well as a structural division of an organization (for example, a workshop), can have a separate contribution rate set. This is possible in the following cases:

• the unit is engaged in activities that are not core for the organization;

• for this division, the organization reports separately to the FSS of Russia;

• the organization has no arrears in insurance premiums, as well as penalties and fines for insurance against accidents and occupational diseases that were not paid on the day of filing the application (Appendix 3 to the Procedure approved by order of the Ministry of Health and Social Development of Russia dated January 31, 2006 No. 55).

This follows from paragraph 7 of the Procedure, approved by order of the Ministry of Health and Social Development of Russia dated January 31, 2006 No. 55.

If the organization decides to establish a separate tariff for such a division, simultaneously with confirmation of the main type of activity of the organization, provide:

• statement. In this case, the types of activities that the organization indicated in the confirmation certificate must correspond to the types of activities listed in the application;

• copies of documents confirming that the division conducts activities that are not core to the organization (Regulations on the division, order (extract from the order) on accounting policies).

This rule for establishing a separate contribution rate is defined in paragraph 8 of the Procedure approved by order of the Ministry of Health and Social Development of Russia dated January 31, 2006 No. 55.

The decision to establish a separate tariff is made by the territorial branch of the FSS of Russia. This is done after agreement with the fund, where the submitted set of documents is sent within seven working days. The Fund reviews them within twenty working days and reports the results to the territorial branch of the FSS of Russia.

An example of establishing the tariff of contributions for insurance against accidents and occupational diseases for an organization that has a structural unit

Total revenue from sales of products (works) for 2015 amounted to RUB 8,000,000, including:

• from publishing activities (OKVED code – 22.1) – 3,500,000 rubles;
• from furniture production (OKVED code – 36.1) – 3,500,000 rubles;
• from the sale of furniture under agency agreements (OKVED code – 51.15) – 1,000,000 rubles.

In 2021, publishing activities correspond to the 1st class of professional risk, and furniture production activities correspond to the 8th class.

The main activity of Alpha for 2021 is furniture production. It corresponds to a tariff of 0.9 percent.

Publishing activities are carried out by a structural division of Alpha. This division is not involved in the furniture production process.

Publishing activity (OKVED code - 22.1) belongs to the 1st class of professional risk, which corresponds to a contribution rate of 0.2 percent (Article 1 of the Law of December 14, 2015 No. 362-FZ, Article 1 of the Law of December 22 2005 No. 179-FZ). Therefore, it is beneficial for an organization to establish a separate tariff for a structural unit engaged only in publishing activities.

• certificate confirming the main type of economic activity;
• application for confirmation of the main type of economic activity;
• application for establishing a separate tariff for a structural unit.

The organization submitted these documents to the branch of the Federal Social Insurance Fund of Russia at the place where Alpha was registered.

The accountant attached copies to them:

• explanatory note to the balance sheet for the previous year;
• Regulations on the division;
• order on accounting policies.

The Federal Insurance Service of Russia branch assigned to Alfa a premium rate for insurance against accidents and occupational diseases for 2021, corresponding to the 8th class of professional risk. Its size was 0.9 percent (Article 1 of the Law of December 14, 2015 No. 362-FZ, Article 1 of the Law of December 22, 2005 No. 179-FZ). The publishing division was assigned a tariff of 0.2 percent.

FSS tariffs 2021 from accidents

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.

Order No. 851N has been in effect since January 1, 2017. It defines new classification rules. The type of activity is confirmed annually. In order for the Social Insurance Fund authorities to set a tariff at which the injury rate will be calculated, you must send supporting documents before April 15 of the current year:

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

Application forms and certificates can be viewed in the appendices to Order No. 55 of the Ministry of Health and Social Development.

In the Social Insurance Fund, 2021 tariffs for accidents range from 0.2 to 8.5.

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

Taxes for pensioners

Confirmation of the main type of activity[edit]

Organizations and entrepreneurs independently determine their main type of activity (clause 11 of the Rules approved by Decree of the Government of the Russian Federation of December 1, 2005 No. 713).

The activity that has the largest share will be the main activity for the current year.

If several types of activities have the greatest share, then the main activity will be the one that corresponds to a higher class of professional risk. Occupational risk classes are given in the Classification approved by Order of the Ministry of Labor of Russia dated December 25, 2012 No. 625n.

This procedure for determining the main type of economic activity follows from paragraphs 9 and 14 of the Rules, approved by Decree of the Government of the Russian Federation of December 1, 2005 No. 713.

Submit the calculation of the specific weight of activities to the territorial branch of the FSS of Russia in an explanatory note. If the calculation is not submitted, the fund may set a tariff that is provided for activities with the highest possible class of professional risk. Moreover, they can choose any type of activity you have.

An example of how to determine the main type of activity to set the rate of contributions for insurance against accidents and occupational diseases

Total revenue excluding VAT from sales of products (works) for 2015 amounted to RUB 8,000,000, including:

• from publishing activities (OKVED code – 22.1) – 3,500,000 rubles;
• from furniture production (OKVED code – 36.1) – 3,500,000 rubles;
• from the sale of household furniture under agency agreements (OKVED code – 51.15.1) – RUB 1,000,000.

The share of publishing activities is 43.75 percent (3,500,000 rubles: 8,000,000 rubles × 100%), furniture production activities - 43.75 percent (3,500,000 rubles: 8,000,000 rubles × 100% ), activities of agents in the wholesale trade of furniture - 12.5 percent (1,000,000 rubles: 8,000,000 rubles × 100%).

Two types of activities of the organization have the greatest share. Therefore, the accountant determined which type of activity corresponds to the highest class of professional risk.

In 2021, publishing activities correspond to the 1st class of professional risk, and furniture production activities correspond to the 8th class.

The main activity of Alpha for 2021 is furniture production.

The accountant submitted these documents to the branch of the Federal Social Insurance Fund of Russia in which the organization is registered. The Fund assigned to Alpha a premium rate for insurance against accidents and occupational diseases for 2016, corresponding to the 8th class of professional risk. Its size was 0.9 percent (Article 1 of the Law of December 14, 2015 No. 362-FZ, Article 1 of the Law of December 22, 2005 No. 179-FZ).

Tip: During the year, the main activity of the organization may change from what was originally stated. If the new type of activity corresponds to a reduced rate of insurance premiums, the fund must return (or offset) the insurance premiums paid at the higher rate.

The use of tariffs that do not correspond to the actual type of activity contradicts the essence of compulsory insurance. Therefore, if the tariffs established for the activities that were the main activity last year do not correspond to the activities that the organization is engaged in in the current year, it has the right to revise them.

To do this, you need to submit documents and calculations confirming the actual type of activity to the territorial office of the fund. Fund representatives must review these documents and make a decision regardless of the previously established professional risk class and tariff size. Moreover, if as a result of the revision of tariffs there is an overpayment of insurance premiums, then it must be returned to the organization.

The legality of this approach is confirmed by arbitration practice (see, for example, the ruling of the Supreme Court of the Russian Federation dated September 2, 2015 No. 303-KG15-10066, the resolution of the Arbitration Court of the Far Eastern District dated May 14, 2015 No. F03-1493/2015, the Fifth Arbitration Appeal court dated February 3, 2015 No. 05AP-15626/2014).

Every year, before April 15 of the current year, the organization must confirm its main type of activity. The rules for confirming the main type of activity are set out in the Procedure for confirming the main type of economic activity of the insurer for compulsory social insurance against industrial accidents and occupational diseases - a legal entity, as well as the types of economic activity of the insurer's divisions, which are independent classification units.

If the organization is on the simplified tax system, then the FSS has no right to require either an explanatory note or Form 2. Some branches ask for a copy of the annual declaration under the simplified tax system, which is not legal, but it’s up to you to argue with the FSS or not.

Please note that an individual entrepreneur does not have to annually confirm the main type of activity.

If the organization does not confirm its main type of activity, then for the current year the Social Insurance Fund will establish the highest class of professional risk among the types of activities carried out by the organization.

Calculation method

Accident insurance premiums in 2021 are calculated by an accountant monthly 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 the employment contract and non-taxable contributions.

Example. The Krasny Luch enterprise is engaged in the extraction of cobalt ore - 07.29.22. This is risk class 32. For this group, a tariff of 8.5 is assigned, since this is a dangerous type of activity; injuries received at work can have serious consequences, entailing large financial expenses. The salary fund for employees in March 2021 is 2.4 million rubles. Some employees were paid financial assistance in the amount of 17 thousand rubles. Based on this:

• contribution base = 2400000-17000 = 2383000 rub.;
• amount of deductions = 2383000 * 8.5% = 202555 rub.

The received amount is transferred by the company to a special account in the Social Insurance Fund.

Insurance premiums: changes – 2017

Currently the Social Insurance Fund rate is 2.9%. But, in addition to the regular transfer of this amount, a Pension Fund contribution of 22% is also deducted from each employee’s income. A regular payment to the Compulsory Medical Insurance Fund is added to these contributions. The amount transferred to it should be 5.1% of the employee’s total income. When calculating all fees, it turns out that the organization is obliged to transfer 30% of the income paid to the employee.

The percentage calculated by the Social Insurance Fund must be transferred to the fund not by the employee himself, but by the organization where he works.

Depending on the situation, the amount accrued by the fund will have a specific value.

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.

Monitoring staff performance: get ready-made reports in 2 clicks?

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.

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

Insurance against accidents at work is mandatory in the Russian Federation in 2021. 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 amount of four monthly insurance payments.

Compulsory health insurance: what is it?

This type of payment is assigned to an employee after a medical examination if he has partially or completely temporarily lost the ability to work. In the event of death, the closest relative (husband/wife, children) has the right to such funds. The amount is fixed, one-time, 1 million rubles.

Monthly payments can be indexed. The procedure is determined by the government of the Russian Federation. The maximum amount of such amounts in 2021 is 72,290.4 rubles, one-time amounts are 94,018 rubles.

Insurance premium rates and calculation methods have not changed in 2021. The main thing is to submit reports on time and confirm the type of activity.

Preferential rates

In 2021, reduced rates continue to apply for some types of activities:

• 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;

There are a large number of such categories. The rate ranges from 0 to 2%. The full list is given in Art. 427 Tax Code of the Russian Federation.

Additional fees

In addition to the basic tariffs, Chapter 34 of the Tax Code of the Russian Federation also establishes additional insurance premiums that apply to workers employed in hazardous and hazardous work, namely:

• underground work, in hot shops, in hazardous industries in accordance with List 1 (clause 1, clause 1, article 30 of Federal Law No. 400);
• work with difficult working conditions specified in List 2 (clause 2, clause 1, article 30 of Federal Law No. 400);
• works provided for in paragraphs. 3–18 clause 1, art. 30 Federal Law No. 400 (the so-called “small lists”).

As for the amount of additional contributions, their size depends on a special assessment of working conditions. If it was not carried out, then the tariff is set at 9% for List No. 1 and at 6% for List No. 2 and “small lists”.

If a special assessment was carried out, then Article 428 of the Tax Code of the Russian Federation establishes the following tariffs:

Reporting on contributions for injuries in 2017 to the Social Insurance Fund

Contributions for employees are calculated and paid every month. The report is submitted quarterly. Since 2021, a new form of reporting on contributions for injuries has been introduced - 4-FSS. It was approved by FSS order No. 381 dated September 26, 2016. Now the document does not indicate information about contributions and expenses for disability and maternity. These contributions are already paid to the Federal Tax Service. The report retained a section for organizations that send employees to another place of work. For example, to another company.

Reports can be submitted on paper before the 20th day of the month following the reporting quarter. You can also submit the report electronically. This must be done before the 25th day of the month following the reporting quarter.