What are insurance premiums and to which funds are they paid?
Contributions accrued for payment to social funds are called insurance. The basis for calculating contributions is the total amount of wage accruals in the organization and other related payments, for example, bonuses or additional payments for overtime.
Legislatively, Federal Law No. 212 dated July 24, 2009, as amended in 2017, establishes several rules and regulations, according to which every business or legal entity is obliged to make accruals and subsequent payments of funds to the following funds:
- PFR – pension fund;
- FSS – social insurance fund;
- MHIF – compulsory health insurance fund.
Coefficients and calculation base for calculating contributions to compulsory insurance funds
All calculations related to the payment of insurance premiums at the enterprise must be carried out by an authorized person: director or accountant. To calculate contributions to each fund, its own coefficients are applied and restrictions on the calculation base apply:
Limit amount of the base for accrual:
Let's consider this issue in more detail.
Reporting forms
The following reporting forms are established for contribution payers:
To the tax office:
- calculation of insurance premiums (submitted quarterly, no later than the 30th day of the month following the reporting month).
To the Social Insurance Fund:
- Form 4-FSS “Calculation of accrued and paid insurance contributions for compulsory social insurance against accidents at work and occupational diseases, as well as expenses for payment of insurance coverage” (submitted quarterly. On paper - before the 20th day of the month following the end of the quarter In electronic form - no later than the 25th).
To the pension fund:
- form SZV-M “Information about insured persons” (monthly, no later than the 15th day of the month following the reporting month);
- form SZV-STAZH “Information on the insurance experience of insured persons” (annually, no later than March 1 of the year following the reporting year).
There is another category of payers - “for yourself”. These are individual entrepreneurs, lawyers, notaries and other private traders. If they do not have hired workers, then they make fixed payments and do not account for them.
The procedure for calculating contributions to the Pension Fund
An enterprise operating on a general basis calculates contributions using tariffs, which in 2021 remained the same - 22%, within the established calculation base.
As for the period for calculating insurance premiums, they also remained the same:
- billing period – calendar year;
- reporting periods – 1st quarter, half year, 9 months.
The transfer of this amount is carried out indicating the budget classification code (BCC), and after that, the pension fund independently distributes the received funds between the insurance and savings parts, based on personalized accounting data, as well as taking into account the procedure for calculating the pension the citizen has chosen.
Example of a table for calculating insurance premiums:
As for restrictions on the size of the calculation base, in 2017 it should not exceed 876 thousand rubles. If the total salary exceeds this figure, then from the subsequent amount pension contributions are calculated at a rate of 10%. In accounting, this accrual is displayed in the form of a posting: Dt 20 (25,26,44) – Kt 69-2.
What to do if your insurance premiums have been reset
Your company is included in the unified register of SMEs and operates in one of the most affected industries.
Read in the berator “Practical Encyclopedia of an Accountant”
A complete list of OKVED industries most affected by coronavirus
By Federal Law No. 172-FZ of June 8, 2021, you received a benefit for the 2nd quarter of 2021 in the form of a zero tariff for all types of insurance premiums.
But you managed to accrue insurance premiums for April and even pay them - at the rates that began to apply in 2020.
In this case, receiving a benefit in the form of a zero tariff means that you need to cancel the accounting entries for the calculation of insurance premiums made on the date of entry into force of this law.
To do this, you can use the reversal method in accounting.
Read in the berator “Practical Encyclopedia of an Accountant”
Reduced insurance premium rates for small and medium-sized businesses
Let's look at an example.
Example. How to cancel accrued insurance premiums in connection with the establishment of a zero tariff Suppose an employee’s salary is 50,000 rubles. In April 2021, the accountant calculated insurance premiums from payments to this employee and made the following entry:
- DEBIT 20 CREDIT 69
RUR 9,319.50 (RUB 12,130 x 30% + (RUB 50,000 - RUB 12,130) x 15%) – insurance premiums for April 2021 have been calculated at a reduced rate.
In accordance with Federal Law No. 172-FZ of June 8, 2021, the company received a benefit in the form of zero insurance premium rates for the 2nd quarter of 2021.
In this regard, the accountant made a reversing entry:
- DEBIT 20 CREDIT 70
RUR 9,319.50 – insurance premiums for April 2020 have been cancelled.
As a result of the reversal, together with the cancellation of previously accrued amounts of insurance premiums, you will receive a reduction in the corresponding costs in your accounting.
The procedure for calculating contributions to the Social Insurance Fund
Insurance contributions to the Social Insurance Fund are one of the most important transfers, since in the future these funds are used to pay for temporary disability, maternity leave and childbirth, and in the event of an injury at work.
The following rates apply when charging:
- 2.9% — contribution for temporary disability;
- 0.2-8.5% - insurance against industrial accidents.
The size of the second coefficient depends on which of the 32 industrial risk classes the company belongs to. For the first type of contributions, a limit on the calculation base for 2021 has been established in the amount of 755 thousand rubles. If this indicator is exceeded, contributions are not withheld. There are no restrictions when calculating contributions from accidents. In the accounting documentation, calculations are reflected in the form of postings: Dt 20 (25,26,44) – Kt 69-1.
All charges are reflected in the FSS-4 calculation, which is submitted quarterly, no later than the 20th day of the next month.
Charges subject to contributions in 1C
For the accrual form, the “Type of income” detail is used, which determines the rules for assessing the amount with contributions . “Payment based on salary”, which will be fully subject to insurance premiums , is already present in the directory. Payments for sick leave can be calculated under the category “State benefits of compulsory social insurance, paid at the expense of the Social Insurance Fund.”
When new accruals are reflected, you need to correctly select the type of income for them, which is available for viewing or setting in 1C: Accounting 8 through the accruals directory, located in the section “Salaries and Personnel” - “Directories and Settings” - “Accruals”, in 1C : ZUP “Settings” – “Accruals” inside any accrual, the “Taxes, fees , accounting” tab.
Example of calculating insurance premiums
Let us give an example of calculating contributions to each fund at a specific enterprise. At Orion LLC, the wage fund for the 1st quarter of 2017 amounted to:
- January – 125,000 rubles;
- February – 129,000 rubles;
- March – 118,000 rub.
We will calculate contributions to the Pension Fund, Social Insurance Fund and Compulsory Medical Insurance Fund.
- (125,000 * 22%) + (129,000 * 22%) + (118,000 * 22%) = 81,840 rub. – the total amount of contributions to the Pension Fund for the first quarter of 2021.
- (125,000 * 2.9%) + (129,000 * 2.9%) + (118,000 * 2.9%) = 10,788 rub. – the total amount of contributions to the Social Insurance Fund for the first quarter of 2021 for temporary disability.
- (125,000 * 0.2%) + (129,000 * 0.2%) + (118,000 * 0.2%) = 74.4 rubles. – the total amount of contributions to the Social Insurance Fund at a rate of 0.2% for the first quarter of 2021 for industrial accidents.
- (125,000 * 5.1%) + (129,000 * 5.1%) + (118,000 * 5.1%) = 18,972 rubles. – payments to the Federal Compulsory Medical Insurance Fund.
Total: 81,840 + 10,788 + 74.4 + 18,972 = 116,647.4 rubles. – the total amount of social contributions at the enterprise.
Filling out Appendix 9 to Section 1 of the calculation of insurance premiums
Form of Appendix 9 to clause 2 of Art. 425 of the Tax Code of the Russian Federation requires the provision of data on the calculation of payment of insurance premiums for recruited personnel from among foreign nationals or stateless persons located in the territory of the Russian Federation on a temporary basis, accepted for training in Russian educational institutions.
Lines 020 to 080 are filled in the document, with the number of positions corresponding to the number of persons for whom payments are made, provided that these people received payments.
The following procedure is provided for filling out the application with the given calculation of insurance premiums, according to the line numbers indicated below:
- from 020 to 070 in the application - note the surnames, names, patronymics of foreign citizens or stateless persons, TIN codes, numbers of SNILS insurance certificates (if issued), indicating the code indicating citizenship; in the absence of national citizenship of any country, they are indicated by a code of three nines in line number 070;
- 080, for columns of the application from the first to the fifth, enter the total amounts of accruals to the specified persons for the calculation (reporting period), from the date of its beginning, for the last three months, and separately for the three previous months;
- 010, in columns with the same numbers as in line 080, reflect total payments as remuneration under employment contracts with foreign nationals or stateless persons (excluding personnel characterized by a high qualification level).
Related article: Features of calculating insurance premiums
If the overall composition of the application includes several sheets, line 010 is filled out exclusively for one of them.
Also, the reporting documentation is filled out, adhering to the conditions established by law when making calculations for insurance premiums for any accruals (by categories of payers and all employed persons):
- calculations are made based on actual data on accruals;
- when filling out the form, enter a single character in each cell (exceptions apply to dates and decimals);
- the date is marked in three fields, where two familiar places indicate the date and month, four indicate the year;
- pages are numbered with a three-digit number, with zeros in free positions (for example, 001, 002, etc.);
- calculation positions are filled out in compliance with the general principles of the Russian language - on the left side, when making entries in the right direction;
- the required amounts are indicated in rubles and kopecks, with the impossibility of indicating negative values;
- printable characters are entered into text fields;
- You cannot use a proofreader or make corrections to the completed paper calculation by any other means;
- if the calculation is printed for submission in paper form, printing on both sides of the sheet is not allowed;
- when fastening printed sheets, they ensure the safety of the document;
- if the indicator is missing, “0” is indicated in the column; in other situations, positions are marked with dashes, leaving no blank lines;
- in case of incomplete use of the spaces provided by the form opposite a certain indicator, the remaining free right fields are marked with dashes.
When filling out the application form for insurance premiums for 9 months on a computer, use Courier New font with a point size of 16 to 18.
Who fills out the calculation
The calculation is filled out by all educational organizations that have entered into training agreements with foreign nationals or stateless persons who are not citizens of the EAEU states. Also, this form of calculation for this application does not include students who have issued a residence permit with a further claim to a Russian passport.
Article on the topic: Peculiarities of taxation of insurance premiums on GPC agreements in 2021
Many people are interested in who exactly should fill out the form given in Appendix 9 to Section 1 on the general calculation of insurance premiums. The calculation must be completed by employees of the relevant service of these organizations, whose area of competence includes the preparation of reporting documentation on insurance premiums and tax deductions.
Who must submit the 9 month calculation
All business entities teaching the above persons are required to fill out and submit these calculations, according to the application, based on the results of accruals made to the specified categories of students for 9 months.
