Where to pay insurance premiums in 2017
The most important thing is that next year the procedure for paying contributions will not change. And the changes will affect, in particular, the fact that tax authorities will become recipients of payments. In this case, the exception will be deductions for injuries. They should still be made to the Social Fund. insurance.
Thus, in 2021, all such payments, except for contributions for injuries, should be transferred through the Federal Tax Service.
Another innovation for next year is that contributions must be transferred separately, depending on their purpose. That is, transfer a fixed amount to compulsory medical insurance, another - in case of possible temporary loss of ability to work, as well as in connection with pregnancy and motherhood. The third is for pension insurance. These provisions are contained in Article 431 of the Tax Code of the Russian Federation (clause 6).
Individual entrepreneurs will continue to make contributions to compulsory insurance not only for themselves, but also for hired workers (if any). Where to pay insurance premiums for individual entrepreneurs ? They do this to the nearest territorial Federal Tax Service. That is, at your place of residence.
Also see “FSS explained the procedure for transferring insurance premiums to the Federal Tax Service.”
Changes for separate divisions
It should be noted that significant innovations are provided for both organizations and individual entrepreneurs. Previously, it is necessary to pay contributions and submit reports at the location of the organization’s division only if it has a separate balance sheet or its own current account.
Starting from 2021, the requirement to have a current account ceases to apply. Consequently, this year and in subsequent periods, separate divisions that are located in the Russian Federation, accruing remuneration (or other payments) in favor of individuals, will stop transferring insurance payments (except for the contribution “for injuries”), as well as submitting settlements at the place of their registration (based on paragraph 11 of Article 431 of the Tax Code of the Russian Federation).
In addition, from 2021, policyholders will receive a new obligation to inform the Federal Tax Service at the location of the head office that the Russian division of the organization has the authority to charge remuneration (or other payments) in favor of individuals.
This must be done within one month from the date of granting authority. It must be taken into account that the new obligation applies to divisions that began making payments to individuals in 2021 and in subsequent periods. If rewards were awarded to individuals before 2021, then no notifications need to be made.
There are no changes to “injury” contributions. Thus, in 2021, separate divisions will continue to pay insurance premiums and submit reports on them only if they have an account and balance.
Where and how does the “isolation” make contributions?
In 2021, the procedure for making contributions to the relevant authorities for separate divisions of companies has been changed. Paragraph 11 of Article 431 of the Tax Code suggests that now all such structures will independently make insurance contributions at their location. You will need to transfer funds in the same way - through the Federal Tax Service.
The letter of the Federal Tax Service dated September 14, 2016 No. BS-4-11/17201 states: organizations will be required to notify the inspectorate in advance about separate divisions empowered to make payments and issue rewards to individuals.
In addition, from 2021, “isolated companies” are no longer required to have a separate balance sheet from the enterprise in order to be able to deduct insurance premiums through the tax authorities. This condition has disappeared.
How to pay dues in 2021
We will fill out the payment order according to the new rules. First of all, we establish the number and date of the payment. We fill out the fields in chronological order, otherwise the Treasury or the bank will cancel the operation.
Go to field 101. For transfers of insurance coverage to the Federal Tax Service, set the value to “01”, since the legal entity pays.
We fill in information about the payer (name, tax identification number, checkpoint, bank, settlement and correspondent accounts of a budget organization).
We enter similar information about the recipient of the funds. Please note that you must first indicate the branch of the Federal Treasury, and in brackets - the Federal Tax Service number. These rules do not apply to FSS NS and PZ payment cards. The recipient in this case is the FSS. We provide Social Security details so that the payment is not returned.
Let's move on to filling out the "Codes" block. The order of payment for monthly payments is “05”, for payments at the request of the inspection – “03”. Type of operation – value “01”, code – “0”.
We will consider the features of filling out the tax line and the purpose of payment in the form of a table.
| Field name and number | Details for compulsory medical insurance, compulsory medical insurance and VniM | Details for FSS NS and PZ |
| 104 "KBK" | For monthly payments we indicate:
| 393 1 0200 160 |
| 105 "OKTMO" | We indicate the code of the territory of the municipality for the recipient of the money transfer. | |
| 106 “Basis of payment” | The value of “TP” is for the current period, in case of voluntary repayment of debt - “ZD”. | 0 |
| 107 “Tax period” | We put a code of 8 characters: the first 2 characters are the abbreviated name of the period (MS, HF, GD), the second 2 characters are the designation of the month, quarter, the last 4 characters are the designation of the calendar year. For example, payment for August 2021 is MS.08.2018. | 0 |
| 108 “Basic document” | For monthly payment - “0”. When paying debts on demand - “TR”, if there is a decision on installment plans - “RS”. | |
| 109 “Date of foundation document” | “0” – for periodic payments. If requested, the date of the document (request, audit report, etc.). | |
| 110 "Inform" | Do not fill out. | |
| 24 “Purpose of payment” | We write down the name and period for which we pay. | “Insurance premiums against industrial accidents and occupational diseases for employees for August 2021. Registration number - 1234567890.” We must indicate the registration number. |
Where to pay insurance premiums in 2021
What about the year 2016?
Employers make the following contributions to the Pension Fund:
- intended for pension insurance;
- intended for compulsory medical insurance.
Funds are deposited through the regional branch of the Pension Fund of the Russian Federation.
The Social Insurance Fund receives the following contributions:
- on social media insurance related to temporary disability;
- in connection with pregnancy and childbirth;
- transfers “for injuries”.
These funds are also paid to the branch located in the region of registration of the employer.
As for businessmen, regarding where to pay individual entrepreneur contributions , everything stated above remains relevant for them. That is, pension contributions and compulsory medical insurance are transferred to the Pension Fund, and all others - to the Social Insurance Fund. In this case, the entrepreneur is obliged to make payments at the place of his registration.
How to pay insurance premiums in 2021: changes
The calculation procedure has not been changed (Article 52 of the Tax Code of the Russian Federation): as in the previous calendar period, the tax base is multiplied by the established tariff. The procedure for determining the taxable base is now established by Art. 420 - 421 Tax Code of the Russian Federation. Insurance payments, which should not be included in the base for calculating SV, are enshrined in Art. 422 of the Tax Code of the Russian Federation. In comparison with the norms of Law No. 212-FZ, the list of insurance payments has been modified in terms of daily allowances, payments to guardians and employer payments for voluntary social security.
The rate or tariff is set in accordance with Art. 425 - 429 Tax Code of the Russian Federation. A number of preferential categories of policyholders have been established who have the right to make payments on insurance premiums in 2021 at reduced rates.
The procedure for paying insurance premiums in 2021 is enshrined in Article 431 of the Tax Code of the Russian Federation. Key points:
- The policyholder is obliged to settle payments by the 15th day of the month following the reporting month. That is, for August the SV should be transferred by September 15th.
- Transfers are made by type of insurance coverage (compulsory insurance, compulsory medical insurance, VNIM).
- When paying VNIM, a new procedure for offsetting employer expenses applies (Part 2 of Letter of the Federal Tax Service of Russia dated 02/01/2017 No. BS-4-11/2748). Participants in the pilot project do not offset expenses when paying for VNIM.
Payments from “isolations” in 2021
In 2021, such divisions of companies are not required to deal independently with insurance premiums. All payments are made by the organization to which they belong.
However, the exception is separate divisions with separate balance sheets. According to Part 11 of Article 15 of the Law on Insurance Contributions No. 212-FZ, they independently deduct contributions.
Also see “Deadline for payment of insurance premiums: 2021”.
Read also
03.11.2016
Legislative acts on insurance premiums
The listed changes were put into effect on the basis of Federal Law dated July 3, 2016 No. 243-FZ and Federal Law dated July 3, 2016 No. 250-FZ. They provide for the following changes:
- in January 2021, Chapter 34 entitled “Insurance premiums” was added to the Tax Code of the Russian Federation. It contains articles 419 to 432, which set out the rules for calculating and paying contributions;
- Amendments have been made to the first part of the Tax Code of the Russian Federation. According to the innovations, all basic principles that previously applied only to taxes now apply to insurance premiums;
- Federal Law No. 212-FZ of July 24, 2009 on insurance premiums is no longer in force;
- The new version of the Federal Law dated 01.04.96 No. 27-FZ “On Individual Accounting...” comes into effect;
- The new version of the Federal Law of December 29, 2006 No. 255-FZ “On Compulsory Social Insurance...” comes into effect;
- The new version of the Federal Law of July 24, 1998 No. 125-FZ “On compulsory social insurance against accidents...” comes into force.
Betting table
In 2021, social tax rates retained their previous tariffs. This suggests that the state does not seek to put pressure on business with large percentages.
Insurance rates for the current year as a percentage:
- In the Pension Fund for OPS, payments do not exceed the limit and amount to 22% (876,000 rubles), and if exceeded - 10%;
- To the Social Insurance Funds in connection with temporary disability or pregnancy without exceeding the limit base - 2.9% (755,000 rubles), and if it is exceeded, no accrual is required;
- FFOMS: rate for the current period – 5.1%.
Tariffing will change depending on the increase in the threshold of limit bases.
Due date for payment of contributions
In 2021, the deadline for paying insurance premiums has not changed. Contributions, as before, must be transferred to the budget for the current month - no later than the 15th day of the next month. But if the payment deadline falls on a weekend (non-working day, holiday), then payments can be made on the next working day.
Insurance premiums for January 2021 are due in February. February 15 – Wednesday. Consequently, no later than February 15, 2021, organizations are required to pay insurance premiums for their employees accrued for January.
In 2021, the deadline for paying insurance premiums is the same. No later than February 15, all types of insurance premiums must be paid: pension, medical and insurance contributions “for injuries” (clause 4 of article 22 of Law No. 125-FZ, clause 3 of article 431 of the Tax Code of the Russian Federation).
Pay insurance premiums in rubles and kopecks (clause 5 of Article 431, clause 10 of Article 22.1 of Law No. 125-FZ). Do not round up the payment amount.
