All companies under various taxation regimes are required to pay their employees wages. From this amount they must deduct insurance premiums to the FSS, MHIF and PFR. This obligation is spelled out in the Tax Code of the Russian Federation.
Insurance premium reporting and liability
For failure to comply with the requirements for payment and reporting to these funds, the organization shall be held liable. Most often, a fine is imposed in the amount of a certain amount specified in the Tax Code of the Russian Federation. With rare exceptions, the CEO receives a subpoena.
Also, for each insurance premium, as indicated earlier, a certain form of report is submitted. In PFR, FOMS one form is submitted once a quarter - RSV-1 PFR, in FSS - 4-FSS. This article will detail the contributions to the MHIF.
What is MHIF
This is a compulsory health insurance fund. All citizens, officially hired, from the first day of their employment are registered in this fund. This procedure is mandatory, since the fund provides payment of temporary disability benefits regardless of the disease and its duration. Each constituent entity of the Russian Federation has its own branch of the MHIF, which is responsible for the completeness and timeliness of payments for each employee, as well as for the payment of temporary disability benefits. MHIF is a government organization. She reports directly to the state and has the right to impose fines on other organizations for failure to fulfill obligations.
Insurance premiums
Contributions to the MHIF are paid by any organization that has at least one employee legally employed. Due to the fact that the director of the company must be registered in the newly created organization, she also submits reports on insurance premiums. However, there is such a situation that a newly created organization is not yet engaged in any type of activity, does not receive income and does not pay wages to anyone, although there is a general director in the staffing table . How to be in such a situation?
The Labor Code of the Russian Federation provides guarantees to every person working under an employment contract on receiving wages. There are no exceptions to this rule. But in this case, if the CEO is the founder of the company, we can refer to the fact that at this stage of its development the organization does not yet produce products, does not provide services, therefore, does not receive profit from which it would be possible to pay wages, and the fact that the amount of profit is quite small and goes to business development and reimbursement of expenses of the enterprise. In this case, it is possible to postpone the payment of wages and the transfer of insurance premiums to funds, but reporting should still be provided, however, zero.
Calculation of Contributions
Contributions to the MHIF are payments in the amount of 5.1% of the amount of wages and bonuses paid to each employee. This amount is paid from the account of the organization, reducing its income. However, at the same time, income tax, STS tax or UTII tax can be reduced by the amount of insurance premiums, but by no more than 50%. The amount of contributions is paid every month on the day the salary is paid to employees according to a specific BSC to the budget. Contributions to the MHIF are a guarantee to each employee that in case of illness he will definitely receive temporary disability benefits. The first three days of illness are paid by the employer, and the next period - by the budget. In case of overpayment of contributions, the excess funds transferred can be returned or set off against future payments.