Deadline for payment of insurance contributions to the Social Insurance Fund for August 2021

When do you not need to pay payroll taxes?

Mandatory pension and medical contributions for 2021 are transferred by individual entrepreneurs to the tax office at their place of residence.
Voluntary contributions to social insurance, as before, are paid to the territorial branch of the Federal Social Insurance Fund of Russia at the place of registration. This follows from Article 431 of the Tax Code of the Russian Federation and paragraph 5 of Article 4.5 of the Law of December 29, 2006 No. 255-FZ. The individual entrepreneur’s obligation to pay fixed insurance premiums for 2017 will be considered fulfilled from the day when:

• The individual entrepreneur has submitted a payment slip to the bank for the transfer of fixed insurance premiums for 2021 (if there are sufficient funds in the bank account for this, and the correct BCC is indicated in the order);
• The individual entrepreneur paid cash to the bank, to the cash desk of the local administration or to the branch of Russian Post as insurance premiums for 2017 (provided that the correct BCC is indicated in the payment document);
• The Pension Fund of Russia or the Social Insurance Fund has decided to offset against payments for 2021 excessively transferred (collected) insurance premiums (penalties, fines on them).

Please transfer insurance premiums for 2021 in separate payment documents:

• for compulsory health insurance;
• for compulsory pension insurance.

If an entrepreneur decides to pay voluntary social insurance contributions for 2021, then they must also be transferred in a separate payment document. This follows from paragraph 2 of Article 432 of the Tax Code of the Russian Federation, Article 22.2 of the Law of December 15, 2001 No. 167-FZ.

The employer (customer) is obliged to transfer to the budget:

1. Personal income tax: from wages - no later than the day after the last part is paid, from payments under civil contracts - no later than the day after they are transferred. Personal income tax on vacation pay and sick pay - until the end of the month during which they were paid (clause 6 of Article 226 of the Tax Code of the Russian Federation).
2. All insurance premiums (both those collected by the Federal Tax Service and those transferred to the Social Insurance Fund) - until the 15th day of the month, which follows the date when the labor payments subject to contributions were made (clause 3 of Article 431 of the Tax Code of the Russian Federation, clause 4 Article 22 of Law 125-FZ).

The legal provisions establishing until what date salary taxes must be paid in 2021 to state funds have been unified. They are the same for both payments under an employment contract and compensation under civil law agreements.

If the deadline for paying salary tax in 2021 falls on a weekend or holiday, then payment can be made on the next business day.

The “taxes” we have considered are charged on any salary or payment under a civil contract with an individual. An exception is the salary paid to a foreigner who has a passport of a country with which Russia has entered into an agreement on the avoidance of double taxation.

For example, let’s look at how this issue is regulated by the Agreement between Russia and Germany “On the Avoidance of Double Taxation” dated May 29, 1996.

In accordance with paragraph 2 of Art. 15 of the Agreement, German employees of Russian companies, like Russians working in Germany, have the right not to pay personal income tax (in Germany - income tax) if they:

1. Stay on the territory of the relevant foreign countries for no more than 183 days within 12 months by the time the salary is paid. At the same time, a German employee in Russia is obliged to provide his employer with confirmation issued at the representative office of the Ministry of Finance that he is a resident of the Federal Republic of Germany and does not have to pay personal income tax in the Russian Federation (letter of the Federal Tax Service of Russia for Moscow dated March 4, 2010 No. 20-14/3/022678) .
2. They receive compensation for labor exclusively from a foreign company (which does not have branches in the country where they work).

This means that the Russian company does not need to pay insurance premiums on the salary of a German employee, since he receives income from abroad.

Let us note that the specified conditions for taxation of foreign workers are quite typical for international agreements such as those concluded between Russia and Germany. Similar provisions are enshrined, for example, in paragraph 2 of Art. 15 of the Convention between the Governments of Russia and France “On the Avoidance of Double Taxation” of November 26, 1996.

“Salary taxes” are personal income tax and insurance contributions (under compulsory pension, social and health insurance programs). In cases provided for by law, they are not accrued on the salaries of foreign workers. The deadlines for paying personal income tax for employers under the Labor Code of the Russian Federation and for customers of work under civil contracts differ.

Deadlines for payment of insurance premiums for individual entrepreneurs The second paragraph of Article 16 of Law No. 212-FZ determines that premiums should be paid:

• Until December 31 inclusive of the current year - contributions to compulsory medical insurance and compulsory health insurance with income less than 300,000 inclusive (at rates of 5.1% and 26%, respectively).
• Until April 01.04 inclusive of the next year - contributions to mandatory pension insurance from income from 300,000 (1% of the excess).

Deadlines for payment of insurance premiums for individual entrepreneurs in 2021 Type of deductions Amount of income, rub. Formula for calculating the contribution Amount of contribution, rub. Payment period Pension Up to 300,000 minimum wage * 12 * 26 19356.48 Until 12/31/16 Over 300,000 minimum wage * 12 * 26 1% * income from 300,000 Within 8 * minimum wage * 26 Until 04/01/17 Medical minimum wage * 12 * 5.1 3796 ,85 Until 12/31/16 KBK for payments KBK for payments Rate the quality of the article.

Responsibility for violation of deadlines for payment of insurance premiums in 2021

Based on Article 75 of the Tax Code, the Federal Tax Service has the right to charge penalties if an organization paid insurance premiums later than established by current Russian legislation. In addition, late payment of insurance premiums risks the following types of liability:

Administrative

For violation of the terms of transfer of insurance premiums, as well as for incorrectly indicated amounts (by no less than 10%), the head of the enterprise (chief accountant), on the basis of Article 15.11 of the Code of Administrative Offenses, may be held liable in the form of a fine in the amount of 2,000 to 3,000 rubles;

Tax

This type of liability may arise if an individual entrepreneur or organization fails to pay insurance premiums at the end of the tax period. Paragraph 3 of Article 58 of the Tax Code states that in such a situation the tax service has the right to impose penalties on an individual entrepreneur or organization. At the same time, no fines are imposed on the amount of advance payments that have not been paid.

That is, on the basis of Article 122 of the Tax Code of the Russian Federation, a fine will be imposed in the amount of 20% of the amount of arrears on insurance premiums (if the non-payment was unintentional) and 40% of the amount of arrears on insurance premiums (if the non-payment was intentional).

An organization may also be fined under Article 123 of the Tax Code of the Russian Federation (if it did not transfer the tax as a tax agent). The fine in this case will be 20% of the amount.

Criminal

If insurance premiums were not paid as a result of a crime and the tax inspectorate is able to prove this, then by a court decision criminal liability may be imposed on the basis of the Criminal Code of the Russian Federation. We are talking about the following articles:

• 198;
• 199;
• 199.1;
• 199.3;
• 199.4.

Until what date do you need to pay insurance premiums for employees?

Since last year, 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 still, 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).

See Changes to insurance premiums from 2021

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.

See Samples of payment orders for insurance premiums in 2018

If the last day coincides with a weekend or holiday, the final due date for payment of contributions is postponed to the next working day. Payment of pension insurance contributions In 2021, all payments for pension insurance must be made in one payment order using KBK 182 1 0210 160.

You can find out the remaining payment details of the Federal Tax Service necessary for payment using this service. Payment of health insurance premiums In 2021, the budget classification code for the transfer of health insurance premiums is 182 1 02 02101 08 1013 160.

You can find out the remaining payment details of the Federal Tax Service necessary for payment using this service. Thus, other rewards in favor of individuals include:

• payment under civil contracts, the subject of which is the performance of work or the provision of services;
• payment under copyright contracts in favor of the authors of the works themselves;
• payments under agreements on the alienation of the exclusive right to works of science, literature, art, publishing license agreements, licensing agreements.

Employers calculate the amounts due for payment during the calendar year (settlement period) based on the results of each calendar month in the manner specified in Article 431 of the Tax Code of the Russian Federation. Consequently, the deadline for paying insurance premiums in 2021 comes monthly for employers. Features of payment by individual entrepreneurs Special deadlines for payment are established for individual entrepreneurs.

So that employers do not miss important dates and are not late with payments, we have collected together all the deadlines for paying contributions in 2021, the table looks like this: Month of accrual Deadline for transfer to the budget December 2021 01/15/2018 January 2018 02/15/2018 February 2021 03/15/2018 March 2021 04/16/2018 (postponed from Sunday) April 2021 05/15.

2018 May 2021 06/15/2018 June 2021 07/16/2018 (postponed from Sunday) July 2021 08/15/2018 August 2021 09/17/2018 (postponed from Saturday) September 2021 10/15/2018 October 2021 11/15 .2018 November 2018 12/17/2018 (postponed from Saturday ) December 2021 01/15/2019 Payer accounting All organizations, including separate divisions, branches and individual entrepreneurs, are required to provide the Federal Tax Service with information on payments in favor of individuals. This requirement and forms are fixed by order of the Federal Tax Service of Russia dated January 10, 2017 No. ММВ-7-14/[email protected].

Deadlines for payment of insurance contributions to the Pension Fund. Contributions to compulsory health insurance at mandatory and additional rates, as well as contributions to compulsory medical insurance at a rate of 5.1%, are transferred to the Pension Fund. It is the Pension Fund of Russia that administers medical contributions and controls their payment.

The deadlines for transferring these payments are established by the fifth paragraph of Article 15 of Law No. 212-FZ, which stipulates that payment must be made before the fifteenth day of each month. Payment is made for the previous month, for which wages are calculated.

If this date coincides with a weekend, the deadline for making contributions is postponed to the working day following the weekend. In 2016, there is no need to divide the pension payment into a savings and insurance component; the Pension Fund will do this on its own.

To fill out the payment form, take the BCC corresponding to the payment of the insurance part.

The employer must transfer insurance premiums accrued from wages/other payments to employees to the budget no later than the 15th day of the month following the month in which contributions were calculated (Part 5, Article 15 of Federal Law No. 212-FZ of July 24, 2009).

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 contributions to the Pension Fund were accrued.

Deadlines for payment of insurance premiums in 2021 and the Tax Code of the Russian Federation

The timing, as well as the procedure for paying insurance premiums, are regulated by the provisions of the Tax Code of the Russian Federation (Chapter 34). If in 2020 the deadline for making insurance payments falls on a non-working day (a holiday or a weekend), then the premiums will need to be paid on the first working day that comes after the non-working day (clause 78 of Article 6.1 of the Tax Code).

If you do not know whether the day will be a working day or not, we recommend that you refer to the norms of the Labor Code of the Russian Federation (Articles 111-112). Usually, if the date of a holiday coincides with a weekend, then the holidays are moved to other dates.

Holidays in 2021:

• January 1, 2, 3, 4, 5, 6 and 8 — New Year holidays
• January 7 - Nativity of Christ
• February 23 – Defender of the Fatherland Day
• March 8 - International Women's Day
• May 1 - Spring and Labor Day
• May 9 - Victory Day
• June 12 — Russia Day
• November 4 — National Unity Day

Government Decree No. 875 of July 10, 2021 “On the transfer of weekends in 2021” determines the following transfer of days off:

• from Saturday 4 January to Monday 4 May;
• from Sunday 5 January to Tuesday 5 May.

Thus, individual entrepreneurs will need to pay insurance premiums no later than the first working day after the holidays.

It is considered that the date of payment of insurance premiums is the day on which the individual entrepreneur (organization) submitted the corresponding payment order to the bank. It is also important that there are enough funds in the account for payment and that the document itself is filled out correctly.

We add that when paying insurance premiums in 2021, you must indicate the amount without rounding - in rubles and kopecks (based on paragraph 5 of Article 431 of the Tax Code).

If it's a day off

When the last day for transferring insurance premiums to the Pension Fund falls on a weekend or official holiday, the rule is to postpone this deadline to the next working day after that. This is stipulated in the Law on Insurance Contributions.

So, for example, formally the deadline for paying insurance premiums to the Pension Fund for September 2021 falls on October 15. However, according to the calendar, this day is Saturday. This means you have a little more time to meet your budget for insurance premiums.

If the deadline for payment of insurance premiums to the Pension Fund falls on a weekend or non-working holiday, then the last day of payment will be considered the first working day following this weekend/holiday (Part 5, Article 15 of Federal Law No. 212-FZ of July 24, 2009) .

How to get a discount on the injury rate

The Social Insurance Fund has the right to change rates for insurance premiums through discounts or surcharges. Their maximum amount cannot be more than 40% of the established insurance rate.

To calculate the discount, the Social Insurance Fund will compare the organization’s main indicators for the previous three years with industry average data. For 2021, the data was approved by FSS Resolution No. 107 dated June 25, 2020. To receive a discount on injury contributions for 2022, the employer must submit an application from August 10 to November 1, 2021. Since November 1st falls on a weekday, the deadline will not be postponed.

The policyholder will receive a discount on the tariff if:

Amount of insurance premiums in 2021 (tariffs, limits, taxable base)

As for the limits for calculating insurance premiums, then, according to Decree of the Government of the Russian Federation dated November 15, 2017 No. 1378, premiums must be accrued until:

• the taxable base will not reach RUB 1,021,000. (for pension contributions). Upon reaching the specified value, it is necessary to use a reduced tariff;
• the taxable base will not reach RUB 815,000. (for social contributions). Upon reaching this value, the accrual of contributions stops;
• There is no taxable limit for health insurance.

Important! The limits apply to each employee individually.

When calculating insurance premiums in 2021, the following rates :

• for pension insurance within the established limit - 22%, above it - 10%;
• for health insurance - 5.1%;
• for social insurance - 2.9% (for citizens of the Russian Federation) and 1.8% (for temporarily staying foreign citizens);
• for injuries - depending on the occupational risk class, it can range from 0.2% to 8.5%.

In 2021, it is planned to increase the rate of insurance premiums for health insurance - up to 5.9%.

When determining the taxable base, all employee accruals are taken into account, with the exception of the following:

• benefits for temporary disability, for children, maternity leave;
• one-time financial assistance;
• financial assistance to employees;
• travel allowances in excess of the limit established by law (700 rubles in Russia and 2,500 rubles for abroad);
• severance pay within three earnings.

Contributions to the Social Insurance Fund for accidents and occupational diseases

A separate issue is contributions for injuries. The chief accountant transfers payments for insurance from NS and PZ to the territorial departments of the Social Insurance Fund (clause 1 of Article 201.1 125-FZ). Contributions for injuries cover wages, bonuses, additional payments and allowances, compensation and incentive payments. Insurance premiums against accidents are not calculated from the amounts of dividends, financial assistance to employees in the amount of up to 4,000 rubles, lump sum payment at the birth of a child, etc. A complete list of payments for which contributions from NS and PP are not charged is given in Art. 20.2 125-FZ.

NS and PP insurance is provided for all employees employed under labor and civil law agreements, copyright and licensing agreements (if such a condition is established by contractual relations). There is currently no news about the procedure for calculating and paying contributions for injuries in 2021.

The last date for transferring contributions from NS and PP is no later than the 15th day of the month following the reporting month. We present the deadlines for transferring payments to the territorial bodies of the Social Insurance Fund in the table.