Deadlines for paying contributions to the Social Insurance Fund for employees in 2021

The deadline for paying insurance premiums for compulsory medical insurance, compulsory medical insurance and VNiM depends on who pays these contributions: an organization or an individual entrepreneur. In addition, in 2021, due to coronavirus, quarantine and non-working days, some deadlines for payment of insurance premiums have been postponed.

Also see “ Which BCCs for payment of insurance premiums are valid in 2020. ”

Deadlines for payment of insurance premiums in 2021: tables

We present the deadlines for payment of insurance premiums “for employees” (including injuries) in the table. Please note that for May-July micro-enterprises have new payment deadlines due to coronavirus, quarantine and non-working days in 2020.

Insured individual entrepreneurs are required to pay insurance premiums “for themselves” for 2020 within the following terms:

Based on the meaning of paragraph 2 of Art. 432 of the Tax Code of the Russian Federation, payers who received more than 300,000 rubles. income, insurance premiums are transferred in 2 stages: until 12/31/2020 - a fixed amount, until 07/01/2021 - the amount from exceeding the limit of 300 thousand rubles.

It is allowed to pay contributions “for yourself” in installments. The main thing is that there is no debt on the deadline for payment.

KEEP IN MIND

Federal Law No. 172-FZ dated 06/08/2020 for individual entrepreneurs affected by coronavirus reduced the monthly fixed contributions to compulsory pension insurance (for themselves) by 1 minimum wage for the entire 2021 - from 32,448 rubles. up to 20,318 rubles. Also, Federal Law No. 172-FZ dated 06/08/2020 for organizations and individual entrepreneurs affected by coronavirus canceled (reset to zero) insurance premiums for the 2nd quarter of 2020 - from payments to individuals accrued for April, May and June 2020.

For more information, see “Features of payment of insurance premiums by organizations and individual entrepreneurs for the 2nd quarter of 2020.”

Read also

29.07.2020

Fulfillment of the obligation to pay insurance premiums

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).

Deadlines for paying basic taxes in 2021

Benefits on insurance premiums

As with many types of taxes and payments, the legislator has provided benefits for insurance premiums. Some organizations have legal grounds to count contributions at reduced rates. The list of beneficiaries is fixed in Art. 58, 58.1, 58.4-58.6 of the Federal Law of July 24, 2009 No. 212-FZ (hereinafter referred to as Law No. 212-FZ).

Some income is not subject to contributions. For example, business trip expenses, benefits for maternity leave, etc. (Article 9 of Law No. 212-FZ). Until the end of 2021, daily allowances in any amount are not subject to contributions. Since 2021, the rules have changed not in favor of policyholders: contributions must be made in excess of the daily allowance (clause 2, clause 1, article 422 of the Tax Code of the Russian Federation). If the daily allowance is above 700 rubles, and for a trip abroad it is more than 2,500 rubles, you will have to calculate contributions.

Example. At La-la-fa LLC, the order approved a daily allowance of 900 rubles. The employee was on a business trip in Krasnodar for four days and received 3,600 rubles per diem. The company's accountant must calculate contributions from the amount of 800 rubles. According to the limit, daily allowance for four days is 2,800 rubles (700 x 4). The difference between the amount received and the limit is exactly 800 rubles.

There are certain categories of persons whose income pays contributions at reduced rates. This privilege is given, in particular, to foreigners temporarily staying in Russia. For such foreign workers, the tariff in the Social Insurance Fund is 1.8% instead of the usual 2.9%.

Who has the right to apply benefits when paying insurance premiums?

Reduced rates can be divided into several types:

1. For policyholders included in the list of SMP.

From 04/01/2020, all insurers included in the list of SMP have the right to apply reduced contributions from employee salaries exceeding the minimum wage.

Contribution rates for amounts exceeding the minimum wage:

• for OPS - 10%;
• for compulsory medical insurance - 5%
• on OSS - 0%.

EXAMPLE of calculating contributions for a reduced siavka for SMP from ConsultantPlus: For the period January - March 2021, the organization accrued a salary to its director in the total amount of 750,000 rubles. (250,000 rubles per month). The amount of contributions to compulsory pension insurance at a rate of 22% for this period amounted to 165,000 rubles. From April 1, 2021, the organization applies a reduced tariff for mandatory pension insurance - 10% on the part of payments that exceeds the minimum wage. The minimum wage as of January 1, 2021 is RUB 12,130. For April, the salary... Study the material by getting trial access to the K+ system for free.

2. Rates for 2021, determined for enterprises in the IT field, as well as Russian organizations designing and developing electronic components and electronic (radio-electronic) products:

• for payments to OPS - 6%;
• for payments to OSS - 1.5%;
• for payments for compulsory medical insurance - 0.1%.

3. Rates determined for companies in Sevastopol, Crimea, as well as residents of the free port in Vladivostok:

• for contributions to compulsory pension insurance - 6%;
• for contributions to OSS - 1.5%;
• for contributions to compulsory medical insurance - 0.1%.

Enterprises in these regions can use these preferential rates for 10 years after acquiring their preferential status.

4. Organizations that are included in the unified register of residents of the Special Economic Zone (SEZ) in the Kaliningrad region from 01.01.2018 to 31.12.2022 (inclusive):

• for OPS - 6.0%;
• for compulsory medical insurance - 0.1%;
• in the case of VNiM - 1.5%.

Reduced rates can be applied for 7 years from the date of obtaining resident status (the deadline is December 31, 2025). Seven years are counted from the 1st day of the month following the month of inclusion in the register of SEZ residents.

Payment of insurance premiums by separate divisions of the organization

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.

Responsibility for failure to pay contributions on time

For missing the deadline for paying insurance premiums, tax authorities can:

• Charge a fine on arrears for each day of delay. Moreover, since 2019, the rule has been in force: the amount of penalties for all days of delay cannot exceed the amount of the arrears itself (clause 5 of Article 1 of Law No. 424-FZ of November 27, 2018, clause 3 of Article 75 of the Tax Code of the Russian Federation). Previously, the size of penalties was not limited.
• Impose a fine of 20% of the debt amount if this was due to incorrect calculation of contributions to the DAM. If this is done intentionally, the fine will be doubled - up to 40%.
• Initiate a criminal case against the employer for evading payment of contributions on a large and especially large scale (in accordance with the criteria established by Articles 198 and 199 of the Criminal Code of the Russian Federation).

If there are no errors in the calculation, then the tax authorities can only charge penalties for missing the deadline for paying contributions (clause 19 of the Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated July 30, 2013 No. 57).

Calculation of the amount of contributions

Insurance premiums for the month are calculated using a simple formula: Base * Tariff. The base consists of all payments made to a specific individual that are subject to insurance premiums. There are non-taxable amounts - they are listed in Article 422 of the Tax Code of the Russian Federation. All other monthly payments are added up and multiplied by the tariff.

For pension and medical contributions, a maximum base size has been established. This is the amount of taxable payments that the employee has received since the beginning of the year. Depending on the type of deductions and the category of the policyholder, when this limit is reached, contributions are either not charged or reduced rates are applied.

In 2021, the following base size limits apply:

• for pension contributions – 1,292,000 rubles;
• for social contributions for temporary disability and maternity (VNiM) - 912,000 rubles.

Free accounting services from 1C