Tariff codes, payer codes and insured person codes for forms RSV-1 PFR, 4 FSS

Insurance premium rates in 2020

Employers (organizations and individual entrepreneurs) are required to pay insurance premiums on payments to full-time and hired employees. Individual entrepreneurs also pay contributions personally “for themselves.” This approach continues to be applied in 2021.

Depending on the applicable taxation system, companies and individual entrepreneurs enter the following insurance premium payer codes in the calculation of insurance premiums in 2021:

• 01 – general taxation system (OSNO);
• 02 – USN;
• 03 –UTII.

General rates

In 2021, in general, the aggregate basic contribution rate is 30%. Of them:

• 22% – pension contributions;
• 5.1% – medical contributions;
• 2.9% – contributions in case of illness and maternity (1.8% – for foreigners and stateless persons temporarily staying in the Russian Federation).

Reduced rates

The list of policyholders who have the right to apply reduced rates in 2021 is contained in Article 427 of the Tax Code of the Russian Federation. For example, organizations and individual entrepreneurs conducting “preferential” activities can only pay pension contributions at a rate of 20%. The tariff code in this case corresponds to the value 08.

Note that in order to apply reduced tariffs, companies and individual entrepreneurs on the simplified tax system must comply with the following condition: their total annual income must be no more than 79 million rubles. And income from preferential business must be at least 70% of the total (subclause 3, clause 2, article 427 of the Tax Code of the Russian Federation).

Also, individual entrepreneurs on a patent and insurers on UTII who have a license for pharmaceutical activities still have the right to pay contributions in 2021 at reduced rates. Beneficiaries on UTII indicate tariff code 09. And individual entrepreneurs on a patent, who pay contributions at a 20% tariff, enter code 12.

Additional rates

Additional tariffs for insurance premiums are prescribed in Article 428 of the Tax Code of the Russian Federation. And depending on the tariff applied, the corresponding code is entered in the calculation of insurance premiums.

For example, for companies that have workplaces with hazardous working conditions, code 21, and with difficult working conditions, code 22.

Do not confuse rate codes with insured person codes. So among the latter, one code can be distinguished frequently - “NR”. It is assigned to persons who are covered by compulsory pension insurance, including persons employed in workplaces with special (difficult and harmful) working conditions, for whom insurance premiums are paid.

Most often, an organization will need to deal with the following codes:

• 01 – general taxation system (OSNO);
• 02 – for “simplified” (USN);
• 03 – for “imputation” (UTII).

Payer tariff codes 20 and 21 in RSV 2021

New insurance premium rates in 2021 were introduced as measures to support small and medium-sized businesses and some other insurers due to the coronavirus epidemic.

From April 1, 2020, SMEs and socially-oriented non-profit organizations received the right to use reduced insurance premium rates in the amount of 15% of wages above the minimum wage (in 2021 - 12,792 rubles). We talked about how this tariff is applied here.

Therefore, in 2021, the main tariffs indicated in the ERSV are code 01 for general tariffs and 20 for reduced tariffs.

To ensure that these payers can correctly fill out the reports, the Federal Tax Service introduced tariff code 20 into the RSV for contributions at a rate of 15% and tariff code 21 for contributions at zero rates.

Tariff codes: table

Below we provide a single table with tariff codes for insurance premium payers for 2021 with a breakdown.

Briefly about codes

The tariff codes of insurance premium payers discussed in this article are an integral part of employers' reporting on the payment of insurance premiums.

The reporting form (KND 1151111) was approved by Order No. ММВ-7-11/ [email protected] of the Federal Tax Service of the Russian Federation dated September 18, 2021 and is contained in Appendices 1, 2 of the first section.

The tariff codes for insurance premiums, valid in 2021, are presented in Appendix No. 5 to the Procedure for applying the KND form 115111.

In accordance with Appendix No. 5, which we mentioned above, code 01 is applied to payers of contributions at the regular rate.

As for the remaining codes, their applicability is determined by the type of benefits or preferences established for a particular payer.

Preferential tariff rates using payer codes from 04 to 16

Preferential tariffs include reduced tariffs. The grounds for their use are contained in Art. 427 Tax Code of the Russian Federation. In accordance with tax regulations, policyholders have the right to:

• calculate all types of compulsory contributions at a reduced rate;
• pay insurance payments partially or on special terms;
• take advantage of the special right to exemption from payment.

For example, IT organizations from 2021 to 2023 have the right to use reduced rates: 8% (according to compulsory health insurance), 2% (according to the Social Insurance Fund) and 4% (compulsory medical insurance). Participants of the Skolkovo innovation project are exempt from mandatory insurance payments to the Social Insurance Fund and the Federal Compulsory Compulsory Medical Insurance Fund. Insurers working in the FEZ of Crimea and Sevastopol pay premiums on special terms.

Each specific case has its own payer tariff code.

Answers to frequently asked questions

Question No. 1: How to draw up clause 3.2.2 of the new calculation of insurance premiums for employees who were not paid for the third quarter of 2021?

Subsection 3.2. Section 3 is not completed here at all. Justification - part 22 clause 22.2 of the Procedure. That is, the personalized information provided under the third section may not contain information about the amount of payments made or other types of remuneration. Accruals to individuals are taken into account only for the last three months of the reporting (or billing) period. Then there is no need to complete the subsection in question.

Question No. 2: The policyholder works under a simplified regime, applies a standard tariff, and his separate division works on UTII. What tariff code should he write down in the summary documentation KND 1151111?

In the reporting that is submitted at the location of the insured, code 02 is entered. In the second form KND 1151111, which will be submitted at the location of the unit, code 03 is entered.

Additional tariffs for payers

Additional tariffs for insurance premiums are established by Art. 428 Tax Code of the Russian Federation.

Let's look at the table of codes and rates of additional tariffs.

Please note that the additional tariff rate depends on the availability of workplace certification and the class of special working conditions. This class is determined by the employer on the basis of the Law “On Special Assessment of Working Conditions” dated December 28, 2013 No. 426-FZ. The methodology by which the special assessment is carried out, as well as the classifier of harmful and dangerous factors, are approved by Order of the Ministry of Labor dated January 24, 2014 No. 33n.

Table of reduced tariffs

Let's look at the table of codes for policyholders applying reduced tariffs and the rates of these tariffs.

Basic tariffs for payers

The basic tariff of insurance premiums corresponds to three rates:

• 22% - on compulsory pension insurance within the limit and 10% - on income exceeding this limit;
• 2.9% - for contributions to compulsory social insurance within the established limit;
• 5.1% - for compulsory health insurance; the maximum amount for contributions to the Federal Compulsory Medical Insurance Fund has not been established.

In 2021, the limit for calculating insurance contributions for pension insurance was established by Decree of the Government of the Russian Federation dated November 6, 2019 No. 1407 in the amount of RUB 1,292,000.

Moreover, for foreign citizens and stateless persons who are in labor relations with employers on the territory of the Russian Federation, contributions for compulsory pension and health insurance are not paid, only a tariff of 1.8% is paid for compulsory social insurance in case of temporary disability (para. 2 clause 2 article 426 of the Tax Code of the Russian Federation). This condition does not apply to highly qualified foreign specialists in accordance with the Law “On the Legal Status of Foreign Citizens in the Russian Federation” dated July 25, 2002 No. 115-FZ.