All organizations and individual entrepreneurs - employers are required to pay insurance premiums for their employees. Individual entrepreneurs, both with and without employees, also pay insurance premiums for themselves. Failure to comply with this obligation threatens the insured with a fine.
Our article is about one of the types of insurance premiums - compulsory health insurance premiums. Consider the amount of deductions for various categories of payers, find out who may not pay a premium for medical insurance, and what rates policyholders expect in the new 2017.
Who pays contributions to the FFOMS
Until the end of 2016, the accrual and payment of insurance premiums is regulated by Law No. 212-FZ of July 24, 2009, and the PFR controls the MHIF contributions. From January 1, 2017, the tax department will supervise insurance premiums, and instead of law No. 212-FZ, a new chapter of the Tax Code of the Russian Federation will begin to operate, the rules of which basically repeat its provisions.
According to Art. 5 of Law No. 212-FZ, the payers of contributions for compulsory health insurance in the FFOMS include:
- employers who pay salaries and other remuneration to individuals. These are legal entities, individual entrepreneurs and individuals who are not individual entrepreneurs. At the same time, payments to employees under labor contracts and civil law contracts are subject to contributions at the current tariff (Article 7 of Law No. 212-FZ).
- Individual entrepreneurs and private practitioners (lawyers, notaries, etc.). These categories of policyholders must pay insurance premiums to the PFR and FFOMS "for themselves" in a fixed amount. The amount of the annual contribution depends on the current minimum wage at the beginning of the year and is equal to 12 times the minimum wage multiplied by the contribution rate to the MHIF (Article 14 of Law No. 212-FZ).
The amount of insurance contributions to the FFOMS
- organizations and individual entrepreneurs whose income for 70% consists of proceeds from privileged activities. The 0% rate is valid until their income "steps over" the limit of 79 million rubles;
- non-profit organizations whose activities are related to social services, education, healthcare, culture and art, mass sports;
- charity organisations.
Also, contributions to the CHI are not paid:
- working on the "imputation" of pharmacies and individual entrepreneurs involved in pharmaceuticals;
- IP on some types of patent, when calculating mandatory medical insurance contributions for employees;
- organizations from the Skolkovo project;
- organizations making payments to the crews of ships registered in the Russian Register in terms of such payments.
Contributions to the FFOMS in 2017
In 2017, the rates of insurance premiums for all categories of insurers will remain at the level of the current 2016. Law No. 212-FZ will become invalid on January 1, 2017, and from that moment Chapter 34 of the Tax Code on insurance premiums will come into force.
You can learn more about what the rates for compulsory medical insurance and other types of insurance premiums will be in the new year from the article "
The article will help you learn how to correctly make a single tax calculation for insurance premiums from 2017. Where to report, in what terms to pay premiums for the insurance year. Contributions for "injuries", as before, are paid to the FSS of the Russian Federation. will also be new.
Unified social insurance fee - ESSC- the provisions regarding the collection of contributions are given in the new Tax Code "Insurance Contributions". The basis for calculating insurance premiums; contributors; object of taxation; settlement and reporting periods will remain unchanged.
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Types of mandatory tax insurance contributions to funds
There are three types of insurance premiums.
1 - pension contributions(contributions for compulsory pension insurance).
2 - contributions to compulsory social insurance(only "motherhood" and disability).
3 - medical insurance premiums
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Who pays insurance premiums
Employers
- organizations that pay salaries to employees and (or) pay remuneration to contractors - individuals;
- individual entrepreneurs, which accrue salaries to employees and (or) pay remuneration to contractors - individuals;
- individuals without IP status who pay salaries to employees and (or) pay remuneration to contractors - individuals;
Sole Proprietors, Entrepreneurs
Individual entrepreneurs and persons engaged in private practice (lawyers, notaries, etc.), that is, those who work "for themselves", and not for the employer. They are also called payers who do not make payments and other remuneration to individuals.
It often happens that the same person fits several of the above definitions at once. In this case, insurance contributions to the funds must be paid on each basis. The most common example is an individual entrepreneur who works "for himself" and at the same time has a staff of employees. Such an individual entrepreneur must separately accrue contributions on his own income and separately on the salaries of employees.
Note : Who should pay insurance premiums and for what payments(.pdf 156 Kb)
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What are contributions and what is NOT subject to them
Employee benefits
Limits will not be lifted. However, from 2020, you will no longer have to pay pension contributions on incomes above the threshold. The limit will be raised.
Understatement of the contribution base is punishable by a fine
The total contribution rate in 2018 is still 30% (Articles 425, 426 of the Tax Code of the Russian Federation):
- 22% - for pension insurance;
- 5.1% - for health insurance;
- 2.9% - for social insurance.
At the same time, the amount of contributions payable depends on whether the income exceeded the established limit or not. The rate of 30% will be valid until 2020 inclusive (Articles 425, 426 of the Tax Code of the Russian Federation). The extension of the tariff is provided for by the Federal Law of November 27, 2017 No. 361-FZ.
Pension contributions within the limit must be paid at a rate of 22%, from income above the limit - at a rate of 10% of the amount exceeding the limit.
Social contributions are paid at a rate of 2.9% regardless of the base, and medical - at a general rate of 5.1%.
ADDITIONAL insurance premium rates in 2019
For certain categories of payers and workers who are engaged in hazardous work, contributions are provided (). They can be applied only if there are results of workplace certification (SUT), on the basis of which the working conditions at these workplaces are recognized as harmful or dangerous.
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Tariffs for BENEFITS
For companies on special taxation regimes, according to those engaged in certain types of activities (IT-sphere), residents of the SEZ, participants in the Skolkovo project and other categories, special reduced rates of insurance premiums are provided. See the table below for all contribution rates.
"Simplifiers" are not entitled to sum up income from various activities in order to apply reduced tariffs on contributions
The organization on the simplified tax system carries out several types of activities, which, subject to other conditions, give the right to apply reduced rates of insurance premiums. Can incomes from these activities be summed up to apply reduced tariffs? No, this cannot be done, according to the Ministry of Finance (letter dated December 13, 2017 No. 03-15-05 / 83357).
Reduced insurance premium rates in 2018: table
№ Policyholder Fee for calculating contributions FIU FSS MHIF 1 Organizations and individual entrepreneurs on the simplified tax system on a preferential type of activity, the income from which is at least 70% of the total income.
Annual income on the simplified tax system should not exceed 79 million rubles. If this limit is exceeded, the contributor loses the right to reduced tariffs from the beginning of the billing period (clause 5 clause 1, clause 3 clause 2, clause 6 article 427 of the Tax Code of the Russian Federation)2 Pharmacies, individual entrepreneurs who have a license for pharmaceutical activities, for UTII.
Reduced contribution rates apply only to employees engaged in pharmaceutical activities (clause 6 clause 1, clause 3 clause 2 article 427 of the Tax Code of the Russian Federation)3 IP on a patent, but only for payments to employees who are engaged in activities in respect of which the patent system applies
For some types of activities, this “benefit” does not apply (clause 9, clause 1, clause 3, clause 2, article 427 of the Tax Code of the Russian Federation)4 Non-profit organizations on the simplified tax system. In addition to state and municipal institutions whose scope of activity is related to social services for citizens in the field of healthcare, education, art and mass sports (clause 7, clause 1, clause 3, clause 2, clause 7, article 427 of the Tax Code of the Russian Federation) 5 Charitable organizations on the simplified tax system (clause 8, clause 1, clause 3, clause 2, clause 8, article 427 of the Tax Code of the Russian Federation) 6 IT organizations (clause 3 clause 1, clause 1 clause 2, clause 5 article 427 of the Tax Code of the Russian Federation). Economic partnerships and companies in the field of implementation of the results of intellectual activity (clause 1 clause 1, clause 1 clause 2, clause 4 article 427 of the Tax Code of the Russian Federation) 7 Companies and businessmen who have entered into an agreement with the SEZ management bodies on the introduction of technological innovation and tourist and recreational activities (clause 2, clause 1, clause 1, clause 2, article 427 of the Tax Code of the Russian Federation) 8 Contribution payers paying remuneration to crew members of ships registered in the Russian International Register of Vessels (with exception) (clause 4, clause 1, clause 2, clause 2, article 427 of the Tax Code of the Russian Federation) 0% 0% 0% 9 Participating companies of Skolkovo (clause 10, clause 1, clause 4, clause 2, article 427 of the Tax Code of the Russian Federation) 14% 0% 0% 10 Insurers - participants of the SEZ on the territory of Crimea and Sevastopol 11 Insurers - residents of the territory of rapid socio-economic development (clause 12 clause 1, clause 5 clause 2, clause 10 article 427 of the Tax Code of the Russian Federation) 12 Insurers - residents of the free port "Vladivostok" (clause 13 clause 1, clause 5 clause 2, clause 10 article 427 of the Tax Code of the Russian Federation) Tables of insurance premium rates by years
Note :
- Insurance premium rates in 2016
- Insurance premium rates in 2017
- Insurance premium rates in 2018
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IP contributions per year, PFR insurance fund from the income of IP entrepreneurs
For those who work "for themselves", i.e. who do not have employees, separate rules are established according to.
IP is required pay pension and medical insurance contributions in the amount equal to . This is a fixed amount that does not depend on the income of the entrepreneur.
2018 are:
- for pension insurance - 26,545 rubles;
- medical insurance - 5,840 rubles;Note : . The calculation of fixed IP insurance premiums for transfer to the Federal Tax Service in 2019 is given. Free online calculator of fixed IP premiums for yourself.
If the calendar year is not fully worked out, the amount of fixed payments is recalculated based on the actual hours worked.
Additional payment- in the event that the payer's income for the billing period exceeds 300,000 rubles, an insurance premium is paid in the amount determined as the product of the minimum wage established by federal law at the beginning of the calendar year for which insurance premiums are paid, increased by 12 times, and the tariff insurance contributions for compulsory pension insurance established by paragraph 2 of this Code plus 1.0 percent of the payer's income in excess of 300,000 rubles for the billing period.
The total amount of insurance contributions to the pension fund (minimum payment and 1% surcharge) must not exceed the maximum limit calculated from eight contributions in the current year:
for 2018 - 26,545 rubles. × 8 = 212,360 rubles.
Contributions to the FSS for insurance in case of temporary disability and in connection with maternity are paid only on a voluntary basis. This means that the "individual" at his own choice can refuse this type of insurance and not pay premiums. But if desired, he has the right to insure, and then he will have to transfer fixed contributions in the amount of the cost of the insurance year.
Note : . Persons in an employment relationship may be entitled to maternity benefits in the event of illness or pregnancy. And when can an individual entrepreneur receive maternity and other benefits?
Individual entrepreneurs do not pay insurance premiums against industrial accidents and occupational diseases for themselves.
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IP income for calculating the insurance amount of contributions to funds
taken into account as follows:
- for payers paying personal income tax - in accordance with this Code;
- for payers applying the system of taxation for agricultural producers (agricultural tax) - in accordance with paragraph 1 of Article 346.5 of this Code;
- for payers applying the simplified taxation system (STS) - in accordance with this Code;
- for payers paying tax on imputed income for certain types of activities (UTII) - in accordance with this Code;
- for payers applying the patent system of taxation - in accordance with this Code;
- for payers applying more than one taxation regime, taxable income from activities is summed up.
Where to take and how to fill out the calculation of insurance premiums of the organization that has changed its location
According to paragraphs 7 and 11, payers of insurance premiums - organizations submit a calculation of insurance premiums no later than the 30th day of the month following the billing (reporting) period, in particular, to the tax authority at the location of the organization.
If the organization changes its location during the reporting period (the first quarter, six months, nine months of the calendar year), then the calculation of insurance premiums for the corresponding billing period must be submitted to it at the new location.
Note: Letter of the Federal Tax Service of Russia dated 18.08.17 No. ЗН-4-11 / [email protected].
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Zero RSV Declaration of contributions is submitted even by inactive employers
If during the reporting (calculation) period the payer of contributions did not conduct economic activities and did not accrue payments in favor of individuals, he must submit to the Federal Tax Service with zero indicators.
Note: Letter of the Ministry of Finance of March 24, 2017 No. 03-15-07 / 17273
The absence of financial and economic activity of the employer is not a basis for releasing him from the obligation to submit a calculation of contributions.
As a general rule, failure to submit the calculation of insurance premiums within the established period entails a fine in the amount of 5% of the amount of contributions reflected in the calculation for each full / incomplete month of delay, but not more than 30% of this amount and not less than 1000 rubles. Accordingly, for failure to submit a zero calculation, the amount of the fine will be 1000 rubles.
Note: Only individual entrepreneurs who are not employers can not submit the calculation of contributions and not run into penalties.
If the director is the only employee
Sometimes in small companies the only employee is the director and an employment contract has been concluded with him, you need to submit a calculation of insurance premiums. In this case, the director is an insured person in the social insurance system, and his data must be taken into account when calculating insurance premiums. In subsections 1.1. and 1.2 section 1, the number of insured persons will be 1.
If the director was not paid in connection with unpaid leave, the calculation still needs to be submitted.
At the same time, the following are mandatory for all payers of insurance premiums: the title page, section 1, subsections 1.1 and 1.2 to section 1, appendix 2 to section 1 and section 3 “Personalized information about insured persons” of the calculation.
In the calculation with "zero" indicators, section 3 should be filled out for the head of the organization, who is the only participant (founder), member of the organization, including the chairman of the board, filling in the appropriate lines 010-180 of subsection 3.1 of the calculation in the prescribed manner.
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Unified RSV calculation of insurance premiums declaration KND 1151111 in the Federal Tax Service of Russia
Since 2017, it is necessary to report and pay contributions, in addition to contributions for injuries, to the Federal Tax Service of Russia. Instead of the usual RSV-1 and 4-FSS, tax inspectors will approve a new uniform form. Order of the Federal Tax Service of the Russian Federation dated 10.10.2016 No. ММВ-7-11/ [email protected]"On approval of the form for calculating insurance premiums, the procedure for filling it out, as well as the format for submitting the calculation of insurance premiums in electronic form" (Registered in the Ministry of Justice of Russia on October 26, 2016 No. 44141) has been officially published. There is also a procedure for filling out a new form.
In accordance with paragraph 2, this document comes into force on January 1, 2017 year and is applied starting from the submission of the calculation of insurance premiums for the first settlement (reporting) period of 2017.
The new report occupies 24 sheets (how do you like it!) and is divided into three large sections. In addition to general information about accruals, contributions, payments, there are sheets and applications for calculating benefits and reduced rates. For personalized information - section 3 of the future calculation.
Note: This machine-readable form is in PDF format (size 1Mb), available for filling in Adobe Reader. Therefore, download it to your computer and open it in Adobe Reader.
All contributions will be included in the new calculation, except for contributions for injuries. The latter will continue to be deducted in the FSS of Russia. As before, social insurance will determine the tariff based on and allocate funds for preventive measures. There will be contributions for injuries, the form of which has also changed.
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VIDEO how to pay insurance premiums in 2019
- Payments that are not subject to insurance premiums
- Limit payments on contributions to OPS and OSS
- Basic tariffs for 2019
- Reduced rates for 2019
- Additional rates for contributions to the FIU
- Insurance premiums for self-employed citizens
- Do I have to pay contributions on gifts?
- Contributions from December salary and bonuses
- How to report on contributions to the IFTS
- Control ratios for calculation
- Blocking of accounts due to settlement
- Answers to questions for the webinar on insurance premiums
VIDEO - ERSV for 2017. How will they receive and check
Online conference for 2017
How to pay insurance premiums in 2017. What will the inspectors check?to the menu
Insurance premiums in 2017: clarifications from the Ministry of Labor will remain in force
Despite the fact that from 01.01.2017 the Federal Tax Service will administer insurance premiums, it will still be possible to be guided by the clarifications of the Ministry of Labor that came out before this date on the calculation and payment of contributions.
Note: Letter of the Ministry of Finance dated November 16, 2016 No. 03-04-12 / 67082
According to the new chapter of the Tax Code “Insurance Contributions”, which comes into force in 2017, the Ministry of Finance will give written explanations on issues that arise for payers of insurance premiums. Now the Ministry of Labor is engaged in this.
At the same time, as the financial department notes in its latest letter, since the list of payments not subject to insurance premiums will not change from next year, the written explanations on contributions given by the Ministry of Labor during 2016 and earlier will not lose their relevance.
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Internet reporting. Contour.Extern
FTS, PFR, FSS, Rosstat, RAR, RPN. The service does not require installation and updating - the reporting forms are always up-to-date, and the built-in check will ensure that the report is submitted the first time. Send reports to the Federal Tax Service directly from 1C!
ADDITIONAL RELATED LINKS
Payers of insurance premiums, in accordance with Art. 419 of the Tax Code of the Russian Federation, are legal entities - employers that pay wages to individuals, as well as Individual entrepreneurs who are required to pay both for themselves and for employees.
Insurance premiums are paid for:
- compulsory pension insurance (OPS);
- compulsory health insurance (FOMS);
- compulsory social insurance - for temporary disability, "injuries" (FZ-125) and "motherhood".
The list of payments not subject to insurance taxation is contained in Art. 422 of the Tax Code of the Russian Federation.
Expert opinion
Andrey Leroux
More than 15 years of experience Specialization: contract law, criminal law, general theory of law, banking law, civil procedure
Enterprises and organizations that do not enjoy the right to preferential (reduced) tariffs make payments at general tariffs (Article 426 of the Tax Code of the Russian Federation).
The total amount of insurance premiums in 2019 cannot exceed 30%, of which:
- PFR - 22% on income up to the marginal base and + 10% on income above the base;
- MHIF - 5.1% without restrictions on limit values;
- OSS - 2.9% without restrictions on the upper limit.
The subjects of taxation will be citizens of the Russian Federation; foreigners legally working on the territory of Russia, but not being highly qualified workers (HQS) and citizens of the EAEU legally working on the territory of the Russian Federation.
Rates for foreign workers
Insurance premiums paid from the income of foreigners (but not citizens of the EFES) who are not HQS legally working in the Russian Federation are:
- Mandatory pension insurance - 22% + 10% over the base;
- OSS (VNiM) 1.8;
The rest of the fees are not paid.
For foreigners who are HQS:
- OPS - 22% + 10% over the base;
- OSS (VNiM) - 2.9%.
Other insurance premiums are not paid.
Table 1 - Insurance premiums for self-employed entrepreneurs in 2019
Reduced insurance premium rates in 2019
| Category of beneficiaries | Tariffs in 2019 |
| Companies implementing the results of intellectual activity | PFR - 20% FSS - 2.9% MHIF - 5.1% |
| Simplified non-profit and charitable organizations | PFR - 20% FSS - 0% MHIF - 0% |
| Skolkovo residents | PFR - 14% FSS - 0% MHIF - 0% |
| Residents of special economic zones | PFR - 6% FSS - 1.5% MHIF - 0.1% |
Contributions under GPC agreements
From the income of individuals working under a GPC agreement (of a civil law nature), contributions are paid only to the Pension Fund of the Russian Federation and the FFOMS.
In accordance with Chapter 34 of the Tax Code of the Russian Federation, contributions to the Social Insurance Fund in case of temporary disability and in connection with motherhood are not accrued, and to OSS from accidents at work and occupational diseases - only if this is provided for in the GPC agreement (Paragraph 4, clause 1, article 5 Law No. 125-FZ).
Non-contributory payments
Certain types of employee benefits are not subject to insurance premiums. For example, state benefits, compensation payments, material assistance, tuition fees, payments in favor of foreigners, etc. (For more details, see Chapter 34 of the Tax Code of the Russian Federation).
Payment procedure
Payments are made monthly until the 15th day of the following month. If the last day of the payment period falls on a weekend or holiday, the payment is transferred to the next business day. You can pay from your current account on a payment order or in Sberbank. The tax website also has a personal account for the TIN, where the debt is reflected and you can print a receipt. Or you can get receipts from the tax office.
- mandatory pension insurance contributions, in other words, pension;
- contributions to the mandatory health insurance fund. They are charged to a separate CBC, but the PFR oversees their collection until the end of 2016 (part 1 of article 11, paragraph 2 of part 2 of article 17 of the Law of November 29, 2010 No. 326-FZ).
Payment of contributions is the direct responsibility of the employer. For their non-payment or incomplete payment, he is threatened. But in order to pay the correct amount of contributions to the FFOMS, it must first be correctly determined and calculated. To do this, you need to know the rates for calculating contributions to the FFOMS.
Contributions to the FFOMS: what percentage (2016)
In 2016, the majority of insurers calculate contributions to CHI at a rate of 5.1% (clause 3, part 1.1, article 58.2 of the Law of July 24, 2009 No. 212-FZ). Note that there is no base limit for these contributions. Accordingly, no matter how much an employee earns from the beginning of the calendar year, all taxable payments accrued in his favor will need to be deducted to the MHIF.
Who does not pay contributions to the FFOMS
Some insurers are entitled to pay contributions to the FFOMS in 2016 at reduced rates. And there are those lucky ones for whom the rate is set at 0%. That is, they do not have to pay contributions for compulsory health insurance to the FFOMS at all. The tables below list the categories of such insurers.
Contributions to the FFOMS: rate 2016 - 0%
| Category of the insured | |
|---|---|
| Organizations and individual entrepreneurs on the simplified tax system that conduct a privileged type of activity, the income from which is at least 70% of the total income of the simplified (clause 8, part 1, part 1.4,) | 17, 18, 19, 20, etc. |
| Pharmacy organizations, as well as individual entrepreneurs licensed to conduct pharmaceutical activities, for UTII. Reduced contribution rates apply only to employees engaged in pharmaceutical activities (clause 10, part 1, part 3.4, article 58 of the Law of July 24, 2009 No. 212-FZ). | 51.18.1, 51.46.1, 52.31 |
| Individual entrepreneurs applying the patent taxation system - in relation to employees who are engaged in a patent type of activity. For some types of activities, this “benefit” does not apply (clause 14, part 1, part 3.4, article 58 of the Law of July 24, 2009 No. 212-FZ). | 36.1, 74.81, 85.2, 93.01, 93.02, etc. |
| Non-profit organizations on the simplified tax system, except for state ones, conducting activities in the field of social services for citizens, education, healthcare, etc. (clause 11, part 1, part 3.4, article 58 of the Law of July 24, 2009 No. 212-FZ). | 85, 90, 92, etc. |
| Charitable organizations on the simplified tax system (clause 12, part 1, part 3.4, article 58 of the Law of July 24, 2009 No. 212-FZ). | 65.2, 85.32 |
| Payers of contributions making payments and remuneration to crew members of ships registered in the Russian International Register of Ships (with some exceptions) in relation to these payments (clause 9, part 1, part 3.3, article 58 of the Law of July 24, 2009 No. 212-FZ ). | 61 |
| Organizations that have received the status of a participant in the Skolkovo project for the implementation of research, development and commercialization of their results (part 1 of article 58.1 of the Law of July 24, 2009 No. 212-FZ) | 73.1 (Part 8, Article 10 of the Law of September 28, 2010 No. 244-FZ) |
Reduced contributions to the MHIF: percentage of deduction 2016 - 4%
| Category of the insured | OKVED codes for types of activities |
|---|---|
| Organizations operating in the field of information technology (clause 6, part 1,). | 72 |
| Economic companies and partnerships that are engaged in the implementation of the results of intellectual activity (inventions, utility models, etc.), the rights to which belong to budgetary and autonomous (including scientific) institutions (clause 4, part 1, part 3, art. 58 of the Law of July 24, 2009 No. 212-FZ). | 73 |
| Organizations and individual entrepreneurs that have concluded agreements with the governing bodies of special economic zones on the implementation of technical and innovative activities, as well as tourist and recreational activities (clause 5, part 1, part 3, article 58 of the Law of July 24, 2009 No. 212-FZ). | 55.21, 63.3, 91.33, 72.2, 72.3, 72.4 etc. |
Reduced contributions to the MHIF: percentage of deductions 2016 - 0.1%
| Category of the insured | OKVED codes for types of activities |
|---|---|
| Contribution payers who have received the status of a participant in a free economic zone on the territory of the Republic of Crimea and the federal city of Sevastopol (part 1 of article 58.4 of the Law of July 24, 2009 No. 212-FZ) | Any OKVED codes, except for 10, 11, 12, 13, 14, 74.20.2 (part 2 of article 12 of the Law of November 29, 2014 No. 377-FZ) |
| Payers of contributions who have received the status of a resident of the territory of rapid socio-economic development (part 1 of article 58.5 of the Law of July 24, 2009 No. 212-FZ). | The types of activities are established separately for each territory (clause 1, part 2, article 3 of the Law of December 29, 2014 No. 473-FZ). |
| Contribution payers who have received the status of a resident of the free port of Vladivostok (part 1 of article 58.6 of the Law of July 24, 2009 No. 212-FZ) | Any types of activity, except for those prohibited by the decision of the Supervisory Board of the Free Port of Vladivostok (parts 1, 2, article 6 of the Law of July 13, 2015 No. 212-FZ). For example, activities for the extraction of oil and natural gas are prohibited, OKVED code 11.1 |
Payment of insurance premiums to the PFR, FFOMS and FSS in 2019. Learn more about who exactly, when and at what rate is required to pay contributions.
Organizations and individual entrepreneurs must pay insurance premiums from the salaries and benefits of their employees.
How much to pay
Insurance premiums without benefits are paid at a rate of 30%:
- 22% - for compulsory pension insurance;
- 5.1% - for compulsory health insurance;
- 2.9% - for compulsory social insurance in case of temporary disability and in connection with motherhood.
There are also contributions for compulsory insurance against industrial accidents and occupational diseases - abbreviated contributions "for injuries". The rate of such contributions depends on the type of activity and. Run-up from 0.2% to 8%. This is the only type of contribution that is still paid to the FSS, all the rest - to the tax.
How to report
Contributions are reported quarterly: by RSV report to the tax and 4-FSS to the FSS. If you have more than 25 employees, report electronically.
For more information on who exactly, when and at what rate is required to pay contributions, read the articles in this section.
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