Where are insurance premiums sent?
In 2021, transferred insurance premiums are sent to:
- for compulsory pension insurance (OPI);
- for compulsory social insurance in case of temporary disability and in connection with maternity (VNiM);
- for compulsory health insurance (CHI).
Also in 2021, employers must make insurance contributions to the Social Insurance Fund “for injuries” - for compulsory social insurance against industrial accidents and occupational diseases (Federal Law No. 125-FZ of July 24, 1998, hereinafter referred to as Law No. 125-FZ).
Results
Insurance premium rates are established by law as a percentage or a fixed amount (individual entrepreneurs’ contributions for themselves with an income of no more than 300,000 rubles) or combine percentage and fixed tariffs (individual entrepreneurs’ contributions for themselves with incomes over 300,000 rubles).
Contribution rates (basic, reduced and additional) are established in the Tax Code, and the procedure for determining tariffs “for injuries” is established by Law No. 125-FZ of July 24, 1998. You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.
How are insurance premiums calculated in 2021?
In 2021, insurance premiums are calculated taking into account 3 main components:
- accruals in favor of individuals;
- limits on the taxable base for insurance premiums;
- insurance premium rates.
Amounts not subject to insurance premiums in 2021 are given in Article 422 of the Tax Code of the Russian Federation.
In 2021, the tax base for contributions has not changed. To calculate the base, you must first add up all payments that relate to the object of taxation. The list of such payments is listed in paragraph 1 of Article 420 of the Tax Code of the Russian Federation. For example, salary and vacation pay.
Then you need to subtract non-taxable payments from the resulting value. For a list of such payments, see Article 422 of the Tax Code of the Russian Federation. For example, state benefits, financial assistance in the amount of up to 4,000 rubles. in year.
Personalized accounting
Insurance premiums were transferred to the Federal Tax Service, but personalized accounting remained with the Pension Fund. According to Federal Law No. 250-FZ dated July 3, 2016, the deadline for submitting the SZV-M form has changed this year. Now it must be submitted monthly by the 15th day of the month following the reporting month. As for information about employees and their length of service, officials are developing new reporting forms to obtain such information. It is planned that data will be submitted once a year - no later than March 1 of the year following the reporting year. A total of four forms are being prepared, including SZV-STAZH and ODV-1. The first should include the data that was submitted in 2021 as part of the RSV-1 report, and the second should include information about the policyholder himself.
These are the most important changes that entrepreneurs will have to get used to. What amendments to social security have affected your work? Share with us in the comments to this material, and we will update it with relevant information.
Legal documents
- Tax Code of the Russian Federation
- Clause 9 of Article 45 of the Tax Code of the Russian Federation
- Federal Law of November 30, 2016 N 401-FZ
- Order of the Federal Tax Service of Russia dated October 10, 2016 N ММВ-7-11/ [email protected]
- Federal Law of December 19, 2016 N 456-FZ
- Clause 2 of Article 422 of the Tax Code of the Russian Federation
- Order of the Ministry of Labor of Russia dated April 29, 2016 N 201n
- Federal Law of July 3, 2016 N 250-FZ
General insurance premium rates in 2021
| Type of contributions | Base in 2021 | Rate within the base | Rate over base |
| Pension contributions (PFR) | Not known yet | 22% | 10% |
| For social insurance in case of temporary disability and maternity (FSS) | Not known yet | 2.9% | |
| Medical (FFOMS) | Not installed | 5.1% | |
Note that until 2021, it was planned to apply the tariff of insurance contributions for compulsory pension insurance for the period 2017 – 2021 in the amount of 22% and its increase from 2021 to 26%. However, from January 1, 2021, the pension rate is fixed at 22% indefinitely. Reason: Federal Law dated August 3, 2018 No. 306-FZ.
Re-registration in social insurance for “injuries” for 2021
Federal Law No. 477-FZ dated December 25, 2018 fixed the rates of insurance premiums for injuries for 2021, 2020 and 2021. That is, they are not subject to promotion. The current preferential rates of insurance premiums (in the amount of 60% of the established amount) for individual entrepreneurs in relation to payments to employees who are disabled people of groups I, II and III are also preserved.
The deadline for submitting a certificate of confirmation of the main area of activity and an application for confirmation of the insurance tariff remains until April 15.
Therefore, when companies prepare reports for the first quarter of 2021, in particular, the 4-FSS statement for 2021, they need to take into account the new tariffs that were established based on the results of 2018. To the FSS department where they are registered as payers of insurance premiums for injuries, they must submit:
- certificate confirming the main activity
- application for setting a tariff in accordance with the main type of activity
These documents can be submitted personally to the Social Insurance Fund employee by the head or his authorized representative, sent by post or courier, or transmitted in electronic format using the government services website.
If a company ignores this obligation and does not submit the necessary documents, the tariff will be assigned to it by default (the FSS will select the OKVED register of legal entities with the maximum injury rate and set a coefficient and percentages for it).
Tariffs for foreigners in 2021
Next, we list the tariffs of insurance premiums that apply to foreigners (stateless persons) temporarily staying in Russia who are not highly qualified specialists (HQS), with the exception of citizens of the EAEU.
| Pension contributions (PPS) | 22% - within the limits of the base for calculating contributions; |
| 10% - above it | |
| Social contributions (VNiM) | 1.8% - within the limits of the base for calculating contributions; |
| 0% - above it | |
| Medical contributions (CHI) | not insured |
Below in the table we present the tariffs for 2021 for foreigners (stateless persons) permanently or temporarily residing in Russia who are highly qualified specialists (HQS).
Reduced insurance premium rates in 2021: changes
For certain organizations, for example, those operating under special tax regimes, engaged in certain types of activities (IT sector), residents of special economic zones, participants in the Skolkovo project and other categories, special reduced contribution rates are provided in 2021.
Most simplifiers (organizations and individual entrepreneurs) are required to apply a general tariff of 30 percent from 2021, since the preferential transition period has ended. The reduced rate of 20 percent was left only to non-profit and charitable organizations on the simplified tax system. They can use the benefit for six years – from 2021 to 2024. For all other simplified types of activities, from 2021 the burden of contributions will increase by one and a half times (compared to the preferential tariff).
Reduced insurance premium rates in 2021: rate table
| Category of beneficiaries | Tariffs in 2018 | Tariffs in 2019 |
| Companies implementing the results of intellectual activity Companies operating in technology-innovation, tourist and recreational zones | Pension Fund – 13% Social Insurance Fund – 2.9% Compulsory medical insurance – 5.1% | Pension Fund – 20% Social Insurance Fund – 2.9% Compulsory medical insurance – 5.1% |
| IT companies | Pension Fund – 8% Social Insurance Fund – 2% Compulsory medical insurance – 4% | Pension Fund – 8% Social Insurance Fund – 2% Compulsory medical insurance – 4% |
| Simplified companies with preferential activities Pharmacies on UTII IP on a patent | Pension Fund – 20% FSS – 0% Compulsory medical insurance – 0% | Basic rates: Pension Fund – 22% (10% above the limit) Social Insurance Fund – 2.9% Compulsory medical insurance – 5.1% |
| Non-profit and charitable organizations simplified | Pension Fund – 20% FSS – 0% Compulsory medical insurance – 0% | Pension Fund – 20% FSS – 0% Compulsory medical insurance – 0% |
| Skolkovo residents | Pension Fund – 14% FSS – 0% Compulsory medical insurance – 0% | Pension Fund – 14% FSS – 0% Compulsory medical insurance – 0% |
| Residents of special economic zones | Pension Fund – 6% Social Insurance Fund – 1.5% Compulsory medical insurance -0.1% | Pension Fund – 6% Social Insurance Fund – 1.5% Compulsory medical insurance – 0.1% |
Voluntary contributions to the Pension Fund
Every citizen of the Russian Federation can make voluntary contributions to the pension fund. You can do this yourself, or you can trust your employer to automatically withhold part of your wages.
To do this, you need to write a corresponding application. You can stop paying or change its amount at any time. Also, payments stop on the day following dismissal.
All funds paid are included in the material base, which will be part of the future pension. In addition, the employer can contribute additional money as a reward for employees.
Important. Additional funds paid by the employer do not participate in the state co-financing program.
There are benefits for the employer in paying additional contributions:
- exemption from insurance premiums in an amount equal to the amount paid. But no more than 12 thousand for one subordinate;
- the additional amount is taken into account when calculating labor tax.
| Payment Description | KBK |
| Employer contributions (paid from employer funds) in favor of insured persons paying DSA | 392 1 0200 160 |
| Additional insurance contributions for funded pension | 392 1 0200 160 |
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Currently, additional contributions are presented as an addition to the employee’s social security package. The conditions are usually specified in the enterprise agreement.
Additional insurance premium rates in 2021
Employers pay additional insurance premiums from the salaries of employees who work in harmful and dangerous conditions. Tariffs depend on the results of a special assessment or their absence (clause 3 of Article 428 of the Tax Code of the Russian Federation). If a special assessment of working conditions was not carried out and classes of working conditions as of 2021, then apply the following additional tariffs:
| Who pays | Pension insurance contribution rate, % |
| Organizations and entrepreneurs that make payments to employees engaged in work specified in paragraph 1 of part 1 of Article 30 of the Law of December 28, 2013 No. 400-FZ (according to List 1, approved by Resolution of the Cabinet of Ministers of the USSR of January 26, 1991 No. 10) | 9,0 |
| Organizations and entrepreneurs who make payments to employees engaged in work specified in paragraphs 2–18 of part 1 of Article 30 of the Law of December 28, 2013 No. 400-FZ (approved lists of professions, positions and organizations in which work gives the right to early retirement old age) | 6,0 |
If a special assessment of working conditions was carried out, then additional tariffs are distributed by class:
| Working conditions | Pension insurance contribution rate, % | Base |
| class – dangerous subclass – 4 | 8,0 | clause 3 art. 428 Tax Code of the Russian Federation |
| class – harmful subclass – 3.4 | 7,0 | |
| class – harmful subclass – 3.3 | 6,0 | |
| class – harmful subclass – 3.2 | 4,0 | |
| class – harmful subclass – 3.1 | 2,0 | |
| class – valid subclass – 2 | 0,0 | |
| class – optimal subclass – 1 | 0,0 |
If a labor assessment was not carried out, then the additional rate will be equal to: 6% for payments for the work specified in clause 1, part 1 of Art. 30 of the Federal Law of December 28, 2013 No. 400-FZ and 9% for payments for work specified in paragraphs. 2-18 hours 1 tbsp. 30 of the Federal Law of December 28, 2013 No. 400-FZ.
Insurance premium rates for individual entrepreneurs
It should be noted that regardless of whether you are the owner of a large organization or a private entrepreneur, you are required to make insurance payments. In the case of a company, everything is clear, since there is a large staff for which these contributions are paid. But in the case of individual entrepreneurs, everything is a little different. The question is whether you have staff or not.
If there is no staff, then you are still required to pay for yourself alone. But if you also have employees, then you, as their manager, undertake to pay for each of them.
There are also two types of payments - mandatory (fixed) and variable. The first type does not depend on the amount of income, since it is fixed. As for the second type, it directly depends on the size of the entrepreneur’s income. If the amount of income exceeds the mark of 300 thousand rubles, then the percentage of contributions changes depending on the amount of excess.
