Deadlines for payment of insurance premiums in 2021 to the Pension Fund of the Russian Federation, the Federal Social Insurance Fund of the Russian Federation and the Compulsory Medical Insurance Fund for organizations and individual entrepreneurs

Provisions of the Tax Code of the Russian Federation on deadlines

The procedure and deadlines for paying insurance premiums are established by Chapter 34 of the Tax Code of the Russian Federation. If in 2021 the deadline for paying insurance premiums falls on a weekend or non-working holiday, then the contributions must be transferred on the next working day. Such an indication is in paragraph 7 of Article 6.1 of the Tax Code of the Russian Federation. You can find out which day falls on a weekend or holiday in Articles 111 and 112 of the Labor Code of the Russian Federation. If holidays coincide with weekends, as a rule, they are moved to other dates. The Government of the Russian Federation adopted a Resolution on the transfer of days off in 2021 (Resolution of the Government of the Russian Federation dated October 14, 2017 No. 1250). The following weekends will be postponed in 2021:

• Saturday 6 January to Friday 9 March;
• Sunday 7 January to Wednesday 2 May.

Also in 2021, the Government decided to make three working Saturdays:

• April 28. At the same time, Monday April 30 will become a non-working day, and we will rest from April 29 to May 2 inclusive;
• the 9th of June. Due to this, the June holidays will last three days: from June 10 to June 12 inclusive;
• December 29th. Such a postponement will lead to the fact that the New Year holidays 2019 will begin on December 30, 2018.

Maximum tax amount to the Pension Fund in 2018

The amount of the fixed contribution is approved by law, Article 430 of the Tax Code of the Russian Federation, Federal Law No. 335 dated November 27, 2017 and is 26,545 rubles if the income does not exceed 300,000 rubles. And if the amount of income exceeds 300,000 rubles, then the entrepreneur must pay an additional tax in the amount of 1% of the excess amount.

The additional tax is calculated using the formula:

• (Total Income for the year – 300,000) * 1%.

Article 430 of the Tax Code of the Russian Federation states that the maximum amount of insurance contributions to the Pension Fund for the reporting period should not exceed eight times the fixed contribution.

Let's calculate the maximum contribution amount to the Pension Fund: 26,545 * 8 = 212,360 rubles.

When insurance premiums are considered paid

Insurance premiums in 2021 are considered paid on the day when an LLC or individual entrepreneur receives a payment order to pay insurance premiums. Such an order for the payment of insurance premiums can be submitted either by the payer of insurance premiums or by any other person: an organization, an individual entrepreneur or a person who is not engaged in business (clause 1 of Article 45 of the Tax Code of the Russian Federation). Of course, there must be enough money in the current account of the organization or other person for the payment, and the order itself must be filled out correctly. In 2021, transfer insurance premiums to the budget without rounding: in rubles and kopecks (clause 5 of Article 431 of the Tax Code of the Russian Federation).

The procedure for paying insurance premiums for separate units depends on what powers they are vested with. The division transfers insurance premiums to its tax office if it independently calculates payments to employees. Notify the tax office of the head office within one month that the organization has vested a branch, representative office or other division with such powers. If payments and remunerations to employees of the unit are calculated by the head office, then it transfers contributions for them to the inspectorate at its location (subclause 7, clause 3.4, article 23, subclause 11, article 431 of the Tax Code of the Russian Federation).

What are insurance premiums?

Payments included in tax legislation from 2021 are administered by the Federal Tax Service of Russia, and compulsory social insurance against industrial accidents and occupational diseases remains under the control of the FSS.

According to the provisions of Article 8 of the Tax Code of the Russian Federation, insurance premiums are included in a separate obligatory payment and their concept, as well as the definition of taxes and fees, is enshrined in law. The Tax Code defines them as mandatory payments:

• for compulsory pension insurance;
• for compulsory social insurance in case of temporary disability and in connection with maternity;
• for compulsory health insurance.

However, it is also important to timely transfer the payment for insurance against industrial accidents, which remains a non-tax payment, to the budget, as well as the three payments listed above. Changes in administration that occurred in January directly affect the procedure and timing of payment of insurance premiums in 2021.

Table with payment deadlines for 2018

In 2021, insurance premiums for compulsory medical insurance, compulsory medical insurance and VNIM from payments to employees, as well as individual entrepreneurs’ contributions for themselves, are transferred to the Federal Tax Service, and contributions “for injuries” - to the Social Insurance Fund.

Contributions to the Federal Tax Service

Employers-insurers (organizations and individual entrepreneurs) will have to transfer insurance premiums no later than the 15th day of the month following the month of accrual of contributions (clause 3 of Article 431 of the Tax Code of the Russian Federation). Taking into account the postponement of weekends and holidays, the deadlines for paying insurance premiums to the Federal Tax Service from payments to employees (or other individuals) in 2018, the table with the deadlines for paying insurance premiums looks like this:

Insurance premiums for individual entrepreneurs “for themselves”

Individual entrepreneurs who have hired employees will pay insurance premiums for pension (social, medical) insurance not only for their employees, but also for themselves in 2021 (Article 419 of the Tax Code of the Russian Federation).

Individual entrepreneurs are required to pay contributions for themselves in 2021 (Article 430 of the Tax Code of the Russian Federation):

• for pension insurance;
• for health insurance.

Entrepreneurs are not required to pay social insurance contributions. However, this is possible on a voluntary basis (Part 6, Article 4.5 of the Law of December 29, 2006 No. 255-FZ). For more information, see “Insurance premiums for individual entrepreneurs in 2021.”

In 2021, entrepreneurs pay the annual amount of contributions for their own compulsory pension (medical) and voluntary social insurance at their own discretion - either in a lump sum or in several payments throughout the year (for example, monthly, quarterly, semi-annually). The main thing is that contributions are transferred in full before December 31 of the current year.

At the same time, a different deadline has been established for pension contributions accrued from income over 300,000 rubles. The entrepreneur can pay them next year, but no later than July 1. However, in 2018 this day falls on a Sunday, so it is moved to July 2. Here are the deadlines for paying insurance premiums in 2021 (you must pay premiums for 2021 within these deadlines).

Also see “Insurance premiums for individual entrepreneurs for 2021”.

Insurance contributions to the Social Insurance Fund

In 2021, insurance contributions to the Social Insurance Fund (for accident insurance) are subject to payments and other remunerations within the framework (clause 1 of Article 20.1 of Law No. 125-FZ):

• labor relations;
• civil contracts for the performance of work and (or) provision of services, as well as copyright contracts - if the payment of fees is provided for by these contracts.

Payments that are not subject to accident insurance contributions are specified in Art. 20.2 of Law No. 125-FZ.

The table below shows the deadlines for paying insurance premiums to the Social Insurance Fund in 2021:

Deadline for payment of insurance premiums by individual entrepreneur

The employer must transfer insurance premiums accrued from salaries/other payments to employees to the budget no later than the 15th day of the month following the month of accrual of contributions (clause 3 of Article 431 of the Tax Code of the Russian Federation).
During this period, both regular insurance premiums and additional ones (from payments to “pests”) are transferred.

If an entrepreneur makes payments to employees/other persons, he must pay employer insurance contributions and contributions for himself.

If an entrepreneur works without employees, then he pays contributions only for himself.

The entrepreneur makes payment of contributions from payments to employees/other persons within the same time frame as the organization. That is, no later than the 15th day of the month following the month in which insurance premiums were calculated.

As a general rule, an entrepreneur must pay the annual amount of contributions for himself no later than December 31 of this year (clause 2 of Article 432 of the Tax Code of the Russian Federation). Moreover, the individual entrepreneur himself determines the frequency of transferring contributions for himself (for example, monthly, quarterly, once a year), the main thing is that by the last day of payment the entire amount goes to the budget. For 2021, contributions must be paid no later than 01/09/2019.

But if you have a large amount of income, you will also have to pay additional fees.

How separate units will pay insurance premiums depends, first of all, on what powers they have. If the “isolation” calculates payments to employees independently, then it must transfer insurance premiums to its Federal Tax Service. Do not forget about the need to inform the Federal Tax Service (within one month) that your separate division is vested with such powers.

If a separate division does not have the authority to make payments to employees, the head office of the organization transfers insurance premiums for the division at its location. This norm is contained in the Tax Code of the Russian Federation:

• subclause 7 of clause 3.4 of Article 23;
• subparagraph 11 of article 431.

The fixed payment amount for individual entrepreneurs in 2021 for contributions to compulsory health insurance is 5,840 rubles. (Clause 2, Clause 1, Article 430 of the Tax Code of the Russian Federation (as amended, valid from 01/01/2018)).

You can read more about contributions to compulsory medical insurance for individual entrepreneurs for yourself in our Accounting Calendar.

Starting from 2021, the administrator of payments for contributions has changed. Now, instead of the Pension Fund, Social Insurance Fund and Compulsory Medical Insurance Fund, payments are accepted by the Federal Tax Service. The Social Insurance Fund still only pays contributions for injuries.

Organizations and individual entrepreneurs, as a general rule, transfer contributions no later than the 15th day of the month following the month of their accrual from salaries and other payments to employees (clause 3 of Article 431 of the Tax Code of the Russian Federation). If the 15th falls on a weekend or holiday, the deadline for payment is the next working day (Clause 7, Article 6.1 of the Tax Code of the Russian Federation).

You must pay and report on compulsory insurance against industrial accidents and occupational diseases to the Social Insurance Fund. The payment deadlines are the same as for other types of social insurance - no later than the 15th (clause 4 of Article 22 of Law 125-FZ). See the table with deadlines below.

Deadlines for payment of insurance premiums in 2021 for employees

Responsibility for violation of deadlines

If insurance premiums were transferred later than the established deadlines, the tax inspectorate will charge the organization a penalty (Article 75 of the Tax Code of the Russian Federation). It is also possible to be held liable for various types of liability.

Tax liability

The Federal Tax Service has the right to fine an organization or individual entrepreneur for failure to pay insurance premiums. However, they can do this only for complete or partial non-payment of the contribution based on the results of the tax (calculation) period. No fines are assessed for the amount of unpaid advance payments (Clause 3, Article 58 of the Tax Code of the Russian Federation).

The fine will be 20 percent of the amount of arrears. If inspectors prove that non-payment was intentional, the fine will increase to 40 percent. This follows from Article 122 of the Tax Code of the Russian Federation.

If an organization does not remit the tax, acting as a tax agent, it will also be fined 20 percent of the amount (Article 123 of the Tax Code of the Russian Federation).

Administrative responsibility

It is possible that insurance premiums will not be paid on time in 2021 due to a gross violation of accounting rules: when insurance premiums were calculated incorrectly and the amount was distorted by at least 10 percent. Then the court may additionally hold the head of the organization or chief accountant administratively liable. The fine in this case will be from 2000 to 3000 rubles. (Article 15.11 of the Code of Administrative Offenses of the Russian Federation).

In practice, tax liability in relation to an organization can be applied simultaneously with administrative liability to its officials. That is, for the same violation, the organization is fined under Article 122 or 123 of the Tax Code of the Russian Federation, and the director or chief accountant is fined under Article 15.11 of the Code of Administrative Offenses of the Russian Federation.

Criminal liability

If the Federal Tax Service proves that failure to pay insurance premiums in 2021 was the result of a crime, the court may sentence the perpetrators to criminal liability under Articles 198, 199, 199.1, 199.3 and 199.4 of the Criminal Code of the Russian Federation.

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Payments

There are now several contributions that the employer is required to pay. They are aimed at pension contributions, as well as health and social insurance. If you add up the sum of all bets, you get a load of 30 percent. Payments for injuries, which are added to this value, are also considered separately. This rate may vary within certain limits, depending on the danger of existing working conditions in a particular production. In addition, when considering tariffs, they have a direct established dependence on the size of the UST tax base.

The general rate is not binding on everyone and may be reduced in some cases if employees' wages have exceeded a certain statutory threshold. In addition, some categories of payers have an additional right to benefit from reduced rates. On the contrary, for workers in dangerous or harmful conditions, additional charges are made, the percentage of which depends on the result of the assessment of working conditions.

Individual entrepreneurs, in addition to payments for employees on staff, if any, also have the obligation to transfer insurance payments for themselves. These amounts do not depend on wages and have a fixed value, so any entrepreneur must pay a certain amount, which includes contributions for pensions and health insurance. If an individual entrepreneur’s income exceeds a certain threshold, then he must also pay an additional percentage on top of the assigned amount.

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31.01.2020