Insurance premiums are defined as mandatory payments paid by an individual entrepreneur or organization that involved even one person under a labor or civil law contract. At the same time, entrepreneurs, in addition to contributions to workers, pay them for themselves. Next, we will consider what types of insurance premiums exist, in what order they are calculated, who is the payer, what they are charged for. We will analyze the legislative regulation of the issue.
Purpose of Payments
All types of insurance premiums are created to achieve certain goals. But their essence is one: the payer without fail deducts the due payments to a certain fund. In the event of an insured event, the latter shall make payments to this person as required by law.
We give vivid examples. Upon reaching retirement years (insured event in this vein), the FIU begins to pay the citizen a pension. In case of illness (also an insured event), the FSS accrues to the sick person certain payments on the basis of the sick leave.
Varieties
There are four main types of insurance premiums in the Russian Federation:
- Pension. They are divided, in turn, into two categories - the insurance part of the pension and the funded part.
- Medical.
- For compulsory social insurance. There are two main insurance cases - temporary disability and pregnancy, child care. That is, maternity leave payments.
- "For injuries." This type of insurance premiums is more typical for enterprises, companies with harmful, dangerous working conditions. This insurance is in case of occupational disease, industrial accident.
Legislative regulation
Thus, insurance premiums by type of activity differ only in the fourth option. Consider the legislative regulation:
- Pension, social, medical. Starting in 2017, governed by Ch. 34 of the Tax Code.
- Certain insurance premiums by type of activity ("for injuries") are currently regulated by Federal Law No. 125 (1998) and Federal Law No. 179 (2005).
Who is the payer?
Now the next important aspect. The types of insurance premiums are presented. The payers for them are the following persons:
- Organizations that pay salaries to their employees or provide remuneration to contractors (only individuals).
- Individual entrepreneurs who accrue salaries to their employees or provide remuneration to private contractors.
- Individuals who do not have IP status, but accruing salaries to their employees or remuneration to individuals-contractors.
- Persons engaged in private practice (lawyers, lawyers, notaries), self-employed citizens. Accordingly, they will be payers of contributions only in relation to self.
What are charged?
You are now familiar with the types of compulsory insurance premiums. Imagine what they can be charged in the Russian Federation:
- Remuneration for labor. Employers (entrepreneurs and organizations) must deduct insurance premiums from remuneration to their employees. First of all, with wages. But contributions are also deductible from bonuses, vacation pay, compensation for unused vacation.
- Payments to contractors. Medical and pension contributions should also be deducted from remuneration for labor to those persons who are not on the staff of individual entrepreneurs or organizations. This refers to payments under contracts - civil, copyright. There is one exception: the remuneration for the work of the contractor is exempted from the deduction of insurance premiums only when he himself is an individual entrepreneur and already sends them for himself, on his own behalf.
It is important to pay attention to the following conditions and exceptions:
- Contributions are not deducted from the amounts issued to citizens for property / rights to it bought or leased from them. For example, for renting a rental car for a personal auto worker.
- Social contributions (in case of temporary incapacity for work, decree) are not charged under civil law contracts (copyright, contracts).
- Contributions "to injuries" in relation to civil contracts are deducted only if their availability is provided for by the terms of such a document.
For foreigners and stateless persons
When analyzing insurance premiums by type of insurance, it is important to separately note such category of insured as foreign employees and stateless workers.
If these workers are citizens of states belonging to the EEC, then special conditions apply for them. They relate to citizens of Belarus, Armenia, Kazakhstan.
If a foreign worker temporarily / permanently resides in the territory of the Russian Federation:
- According to the employment contract. All mandatory insurance premiums are credited to his address.
- By civil law contract. Accrued pension, medical contributions. “Injury” - if provided by contract. Contributions for temporary disability are not charged.
If a foreign employee only temporarily resides in the Russian Federation:
- According to the employment contract. Pension contributions are accrued, "for injuries," in case of temporary disability. Only medical ones are not charged.
- By civil law contract. Pension contributions are compulsory. Under the terms of the contract - "for injuries." Medical, in case of temporary disability are not charged.
If a foreign worker works in a foreign branch of a domestic company, performs work / renders services abroad, then the employer is not obligated to deduct any type of Russian insurance premium from his salary.
What are not charged?
Speaking about such a type of expense as insurance premiums, it is important to keep in mind the list of closed payments that are not taxed by them. A complete list is given in Art. 422 of the Tax Code of the Russian Federation. The most important positions in it are the following:
- Benefits received on sick leave.
- All compensation established by Russian law.
- Daily payments that are received during business trips, etc.
In Art. 20.2 of the Federal Law No. 125 lists payments to employees who, according to domestic law, are exempted from "injury rate" contributions. This list coincides in almost all positions with what is presented in Art. 422 of the Tax Code.
But at the same time, in practice, there are many legal disputes regarding payments for which it is not mandatory to charge insurance premiums, but at the same time which are not included in the above exclusive lists. Something like:
- Awards for the anniversary of the employee.
- Compensation for the purchase of tickets to a health institution and so on.
Policyholders consider that such payments are exempt from insurance premiums. But tax authorities and insurance funds have a different opinion. Why many of these disputes end in court.
Base calculation
Before deducting insurance premiums from the income of an employee or individual contractor, the employer must calculate the base for this. The billing period in this case is one calendar year, from January 1 to December 31.
The taxable base for insurance premiums for temporary incapacity for work, maternity leave should not exceed the amount established by law. It changes annually - it is indexed by the government of the Russian Federation. So, in 2019, its maximum size is 865,000 rubles.
What does it mean? Contributions will be charged to the employee until his income reaches this amount. After exceeding it, payments to the employee or contractor will be exempted from compulsory insurance premiums.
This provision does not apply to contributions to the Pension Fund. But here is its condition: if the taxable base exceeds 1,150,000 rubles, then a reduced tariff will apply to it.
As for medical insurance premiums, deductions "for injuries", the legislation does not establish any limits with respect to the base.
As for the total value of all insurance premiums, it will be equal to this taxable insurance base, multiplied by the tariff rate (%).
Base rates
Types of insurance premium income are different. The same can be said about the basic tariffs in force today.
If the taxable insurance base does not exceed the established limits (we presented them above), then the tariff rate for employees and contractors who are not beneficiaries is as follows:
- Contributions to the FIU are 22%.
- Contributions to the FSS - 2.9%.
- Contributions to the FFOMS - 5.1%.
- Total: 30%.
Now, with regard to citizens, than income exceeded the limit base established by law:
- Contributions to the FIU are 10%.
- Contributions to the FSS - 0%.
- Contributions to the FFOMS - 5.1%.
- Total: 15.1%.
Now we will get acquainted with the exclusive provisions regarding preferential categories.
Exceptional tariff conditions
We examined the types of accrual of insurance premiums. In 2019, many benefits to them were canceled. So, the following privileged categories remained:
- Non-profit socially-oriented organizations on the tax system of the simplified tax system. These companies should be engaged only in certain types of activities: mass sports, scientific developments and so on. Until 2024 inclusive, they are required to pay only pension contributions in the amount of 24%.
- For certain categories of workers, higher tariff rates apply for contributions to the FIU. These are those engaged in underground work, hot shops, activities related to dangerous, harmful working conditions. The tariff here increases by another 9%. Moreover, an exceptional condition also applies to a base that exceeds the limits.
- As for the tariffs for insurance premiums for injuries, their value depends only on the specificity of professional risk. It is assigned separately to each enterprise, institution, organization.
When and how are contributions paid?
Note that insurance premiums are a fairly broad concept, which may not be related to insurance in the general sense. For example, insurance premiums for a residence permit are not at all relevant to the subject of the conversation.
In conclusion, we consider the terms during which the employer or customer must send these contributions to the addressee. They are the same for all types: this is the 15th month following the one in which the employee, contractor received income. For example, insurance premiums for August are sent no later than September 15 of the same year.
In this case, the payer fills in a separate document for each type of contribution. As for the pension, divided into insurance and funded categories, they are made out in a single document. Further distribution of the payment into these two parts is carried out directly by employees of the FIU.
As for citizens paying pension insurance contributions for themselves, they must transfer contributions whose sum does not exceed 29 354 rubles by December 31 of the reporting year. If the amount of contributions is more than 300,000 rubles, then they are transferred before July 1 of the year following the reporting year.
Medical contributions are transferred by "individuals" until December 31 of the current year. If these citizens have voluntarily insured themselves against temporary disability, contributions must also be sent to the Social Insurance Fund no later than December 31 of the current year.
The most common types of insurance premiums in the Russian Federation are medical, pension, social and "injuries." They are obligatorily transferred by employers, customers in relation to their employees, contractors.