The deduction of insurance premiums is mandatory, and everyone has to submit payments for them - both various organizations and persons registered as individual entrepreneurs. There are established deadlines for filing these reports. Also, if the company employs more than 25 people, the calculation must be sent only in electronic form. In another situation, it can be transferred to the relevant tax authority on paper. When preparing this documentation, the question often arises: should dividends be shown in the calculation of insurance premiums? If they were paid to any of the employees/founders/owners, you need to know whether these amounts are included in the documentation when preparing the calculation, since incorrectly completed reports will cause unnecessary difficulties for the company.
Filling out the calculation
In addition to the question of whether to include dividends in the calculation of insurance premiums, it is necessary to fill out this document correctly so that there are no errors in it, since this can lead to fines and the need to redo the documentation.
There are certain requirements that must be observed when filling out:
- Amount indicators are recorded in rubles and kopecks.
- when drawing up a document manually, blue, black and violet ink are allowed;
- if there are no indicators at all, then in the column you need to put dashes instead of text (or zeros, if there are such indicators);
- you should also follow the rules for formatting this documentation in electronic form to avoid violations;
- dismissed employees are listed in a separate section indicating all the necessary information;
- It is necessary to number the pages when the document is completely completed.
You can also look at samples of filling out such documentation if you suddenly have doubts. This will help you make the calculation as needed. In addition, if you pay attention to them, you will see that dividends are not included in the calculation of insurance premiums.
Also see “What payments are not subject to insurance premiums in 2018.”
How to calculate dividends?
Let us remind you that the first three days of illness are paid at the expense of the employer, the subsequent ones - at the expense of the Social Insurance Fund. Both types of payments are not subject to insurance premiums.
Information about sick leave is recorded in Appendix No. 2 to Section 1 of the calculation.
On line 020 of Appendix No. 2, you must indicate all payments to individuals, including hospital benefits.
On line 030 you need to show the amount of non-contributory payments. If we are talking about hospital benefits, they must be indicated in the full amount (parts paid both at the expense of the company and at the expense of the fund).
Financial assistance up to 4,000 rubles is not subject to insurance contributions (Article 422 of the Tax Code of the Russian Federation).
However, even such payments are reflected in the calculation of insurance premiums.
Financial assistance must be reflected:
- in Appendix No. 1 to Section 1 - lines 030 and 040 of subsections 1.1 and 1.2;
- in Appendix No. 2 to Section 1 - lines 020 and 030;
- in section 3 - column 210 of subsection 3.2.1.
The general procedure is determined by Art. 28 of the Federal Law of 02/08/1998 No. 14-FZ “On Limited Liability Companies”.
As before, the actual payment of dividends in 2021 is carried out with tax withholding. They are applied regardless of the year for which the accrual occurs, to payments made in 2018:
- Personal income tax for individuals - 13% (clause 1 of Article 224 of the Tax Code of the Russian Federation) for citizens of the Russian Federation and 15% (clause 3 of Article 224 of the Tax Code of the Russian Federation) for foreigners;
- income tax for legal entities - 13% (subclause 2, clause 3, article 284 of the Tax Code of the Russian Federation) for Russian companies and 15% (subclause 3, clause 3, article 284 of the Tax Code of the Russian Federation) for foreign legal entities.
For situations where dividends are issued to a legal entity that has owned more than a 50% stake in the capital company for at least a year, a 0% rate can be applied (subclause 1, clause 3, article 284 of the Tax Code of the Russian Federation).
When paying dividends to Russian organizations and individuals - residents of the Russian Federation, the amount of tax to be withheld from income is calculated according to the formula given in clause 5 of Art. 275 Tax Code of the Russian Federation.
K – the ratio of the amount of dividends subject to distribution in favor of the taxpayer - recipient of the dividends to the total amount of dividends subject to distribution by the Russian organization;
S n – tax rate (in percent);
D 1 – the total amount of dividends to be distributed by the Russian organization in favor of all recipients;
Dividends paid to Russian organizations are taxed at the rates established in paragraphs. 1 and 2 paragraphs 3 art. 284 Tax Code of the Russian Federation:
- for the general case, a rate of 13% applies;
- a preferential rate of 0% applies if, on the day of the decision to pay dividends, the Russian organization (founder) for at least 365 calendar days continuously owned by right of ownership at least 50% of the contribution in the authorized capital of the organization paying dividends, giving the right to receive dividends in an amount corresponding to at least 50% of the total amount of dividends paid.
When Russian organizations pay dividends to individuals who are residents of the Russian Federation, the personal income tax rate on dividends in 2018 is applied in the amount of 13%, established by paragraph 1 of Article 224 of the Tax Code of the Russian Federation.
For individuals who are not tax residents of the Russian Federation, a rate of 15% is generally applied (clause 3 of Article 224 of the Tax Code of the Russian Federation).
International treaties on the avoidance of double taxation between the Russian Federation and a foreign state may provide for preferential rates when paying dividends.
This confirmation must be submitted before the date of payment of income and certified by the competent authority of the relevant foreign country. For example, in paragraph
What should confirmation look like that the organization has the actual right to income? The Tax Code of the Russian Federation does not answer this question. The Ministry of Finance and the Federal Tax Service explain that the list of such documents is open.
At the same time, the legislator does not limit tax agents to any forms or list, giving preference to the content of the information received by the tax agent (letter of the Ministry of Finance of Russia dated June 29, 2017 N 03-08-05.41203).
Do I need to include dividends somewhere else?
As you can see, dividends do not affect the calculation of insurance premiums in 2021. Since such income is not an object of contributions at all (subclause 1, clause 1, article 420 of the Tax Code of the Russian Federation). However, should they be included in a specific section or other documentation?
To answer this question, it is necessary to refer to the legislation, which states that dividends are in no way related to labor relations or the provision of services, even if the participants of the company are its employees.
It can be concluded that, given this situation, dividends are never reflected in the calculation of insurance premiums. Also, these funds are not subject to any contributions at all in this context, so there is no need to reflect them in the documentation either. If this is done, the calculation will be returned back with an indication of the error and a requirement to redo the document. Therefore, there is no need to indicate dividends in the calculation of insurance premiums. If such an error has already been made, when correcting it it will be necessary to exclude these amounts from the general base.
If there are errors in the registration - if dividends were indicated in the calculation of insurance premiums in 2021 or another inaccuracy was made - the tax office sends the documents back with a request to correct the errors. A certain period of time is given for correction. And if you are late, an additional fine will be charged. The organization may also be fined for late submission of the calculation.
Taking into account all the available information in the legislation, we can draw the conclusion that dividends are not included in the calculation of insurance premiums in 2018 at all, since they have no connection with labor relations: the founder is not an insured person, accordingly, contributions on dividends should be charged to him no need.
Also see “Payment of personal income tax on dividends”.
Read also
28.03.2018
What is the calculation of insurance premiums in 2021
In October 2021, by order of the Federal Tax Service of Russia (No. ММВ-7-11/551), a new report was approved, which essentially replaced the previously submitted reports in the field of insurance. Since that time, the administration of insurance premiums, with the exception of contributions for injuries, which continue to be transferred to the Social Insurance Fund, is carried out by tax control authorities.
As for all other aspects of the calculation and payment of insurance premiums, starting from 2021, they are concentrated in the hands of the Federal Tax Service.
The calculation of insurance contributions to the Federal Tax Service 2021 is a document that combines information on compulsory, pension and social insurance.
The structure of this document can be presented in the form of three sections, each of which reflects certain information.
Thus, Section 1 is used to disclose information about the calculated amount of insurance premiums for various reasons. Many applications allow you to structure the presented data.
Section 2 can only be used by companies or entrepreneurs whose main activities are related to agriculture, that is, it is used only by agricultural producers. Accordingly, this section does not fall into the category of mandatory tax report elements.
As for the calculation of insurance premiums for 2021, section 3, it is used as a source of information about personalized accounting in relation to each individual employee of the organization.
The question often arises about which section should contain information about an employee who is on sick leave or on parental leave. In the calculation of insurance premiums 2018, Appendix 3 of Section 1 is intended specifically for this purpose.
Free legal assistance
Article 20.1 of Law No. 125-FZ determines that the object of taxation of insurance contributions for compulsory social insurance against industrial accidents and occupational diseases are payments and other remunerations paid by insurers in favor of the insured within the framework of labor relations and civil contracts, if, in accordance with With a civil contract, the policyholder is obliged to pay insurance premiums to the insurer. Consequently, the dividend amount is not included in the base for calculating insurance premiums. Dividends in the 4-FSS report Let us consider in more detail how to reflect the amount of dividends in the 4-FSS report as part of non-contributory remuneration amounts: the amounts of remuneration to employees that are not subject to contributions are displayed in line 2 of Table 3 of the 4-FSS report; the amounts of remuneration that are not subject to contributions from the TS at work are displayed in line 2 of table 6 of section 2 of the 4-FSS report;
Enterprise income not subject to taxation
First of all, these are those amounts of money that do not themselves form an object of taxation.
- Donation amounts. An employer can give his employee a certain amount of money for good work.
- Loan payments.
- Payments for rent or purchase and sale of property.
- Enterprise dividends.
That is, we have come to the main question: are company dividends subject to insurance payments? Dividends are not subject to taxation on the basis of a letter from the fund inspection (FSS No. 15-03-11/08-13985).
In addition to dividends, the following monetary amounts are not subject to tax deductions and insurance contributions:
- Benefits paid to an employee going on maternity leave. This also includes child care benefits.
- Daily allowances paid to seconded employees.
- Provided financial assistance not exceeding 4,000 rubles. If assistance is paid under certain circumstances, such as the death of a relative, then the amount in this case is not limited.
2017 will not bring many reforms to insurance deductions. The objects of taxation for the Social Insurance Fund will remain the same income as in 2020. Non-taxable payments will not change dramatically. All deductions and contributions to the insurance fund will remain the same.
What amount is considered dividends is determined in Tax Code Art. 43 clause 1. This is the income of shareholders or employees of an organization who have shares in the company, which is distributed among all participants. The dividends themselves can be calculated on the basis that the shareholder has some right to the property given in the form of shares or bonds. And it doesn't matter whether the shareholder works for this company or not.
In all other cases, insurance premiums must be paid on time. Otherwise, the company will be subject to penalties.
There are some nuances when an enterprise is faced with the problem of whether to pay contributions or not.
For example, an employee is a member of the board of directors, and the question arises whether his remuneration is subject to an insurance premium. FSS inspectors will answer negatively. His profits in the form of bonuses were not paid on the basis of employment agreements (contracts). If this employee received a bonus for performing work duties, then insurance premiums are paid to the fund.
In a word, all a person’s income that does not fit the scope of the employment contract may not be subject to insurance premiums. This includes both shareholder dividends and maternity leave.
How to reflect dividends in the new calculation of insurance premiums?
Due to the fact that dividends are not subject to insurance premiums in accordance with Art. 420 of the Tax Code of the Russian Federation, they are not reflected in section 1.
Section 3 of the calculation also indicates all insured persons (clause 22.1 of the Procedure). Consequently, for recipients of dividends who are not employees of the organization, section 3 of the calculation is not filled out, but for recipients of dividends who are employees of the organization, section 3 of the calculation is filled out.
In the latter case, it is also important to consider the following.
