The payments that are due to citizens on the basis of labor relations and contracts of a civil law nature must necessarily be subject to insurance contributions. Such payments will be made to extrabudgetary funds only on the condition that citizens will not be individual (private) entrepreneurs.
List of Contribution Objects
The list of objects of insurance premiums includes cash that is transferred by policyholders in accordance with relations related to labor.
- Employment contracts.
- Civil law contracts, such as receiving remuneration for work performed. Employees with this type of agreement do not have the opportunity to receive sick leave and go on vacation. Usually he receives wages in the form of a commission.
- Human copyright treaty, alienation of the exclusive right of the author for art, science, and literature, that is, agreements that will be associated with the intellectual property of a person.
- License Agreement, for the application of data from science, art, literature, etc.
Previously, only contracts were the objects of taxation by insurance premiums, now it is relations. This means that all payments related to labor relations should be subject to assessments, but except for those that are considered to be exceptions.
The object of taxation of insurance premiums is the payment in favor of employees who are subject to compulsory insurance. Based on federal laws, the exceptions are individual entrepreneurs, notaries, lawyers. If the employee has not concluded an agreement with the employer, then there will be no payments.
Funds will not be considered an object of taxation by insurance contributions to extra-budgetary funds if:
- No contract or agreement has been entered into.
- The agreement relates to the rights to a particular property, for example, a lease agreement.
- Dividends were acquired as a shareholder of the company.
- There was a material benefit on a loan with benefits.
If the employer has received information that his employee has died during the transfer of wages, then such funds will also not be taxed by contributions. When a person dies, the employment relationship ceases. Also, there will be no sense in compulsory insurance of such an employee.
Cash Tax Rules
Payments that are subject to insurance premiums are calculated for each employee individually from the beginning of the validity of the estimated periods by increasing. Moreover, the amount that is not taxed by the contribution, if any, will be deducted from the salary. The following are recognized as objects of taxation:
- wage;
- various kinds of allowances - for additional shifts, combining several positions at the workplace, for length of service, and so on;
- the use of an increasing factor, for example, regional regulation, for labor in highlands;
- payment to the employee in the form of certain goods.
Employee Benefits
Some organizations offer various benefits to their employees, for example, a child’s New Year’s gift, financing of vacation packages for an employee and his family, and payment of expenses for kindergarten. Will such benefits be subject to insurance premiums? If the organization transfers the funds to the employee personally, for example, returns the funds for the rest in the sanatorium, then they will become such an object.
If the company transfers money to institutions (travel agencies, kindergartens), then the payment does not become subject to taxation, the employee does not receive anything in his hands, but at the same time uses the service or assistance of the employer. Not all organizations provide such assistance to employees; in most cases, an employee receives remuneration for labor.
Payment that is made for a person who is not considered an employee of the organization cannot be taxed by a contribution.
Powers of the Federal Tax Service, state funds
Tax authorities have the right:
- to control the actions of entrepreneurs, employers (verification of the correctness of the calculation, timely payment of the fee);
- to accept payments, contributions, refund, based on the decision of the FSS or FIU;
- a decision on granting installments for an employer or a deferment;
- imposition of fines and penalties.
PFR, FSS are entitled to similar actions related to insurance premiums, the period of which expired before January 2017, or was specified, re-calculated. The FIU also maintains records in the compulsory insurance program, and the FSS is considered the administrator for maintaining the compulsory social insurance insurance amounts. The FSS retained the right to verify the declared amounts of payments for temporary disability of workers and motherhood.
Accounting for premium payments
The employer shall pay the employee. In this case, he must pay insurance premiums. In order for the payment to be made correctly, you must have the information of the accounting organization. All necessary information is indicated in the order of the Ministry of Health of the Russian Federation for Social Development No. 908n (hereinafter the order). Based on this order, payers are required to record their cash transfer actions:
- accrued fines and penalties;
- received money for transfer;
- expenses incurred to pay certain insurance amounts;
- in case of employee’s maternity or disability.
There should also be information about the funds received from the FSS. Accounting of objects of insurance premiums is carried out in a special manner, since the employer does not transfer all the accrued funds. It is possible to reduce the calculated contribution to the SS through the benefits that the fund provides. Only the amount of money should not be higher than established by the FSS. The transfer of cash that can be reduced is described in the order.
- Benefits paid due to the disability of the worker.
- Payment to women due to pregnancy, as well as childbirth.
- A lump sum payment to women who are registered in medical institutions in the early stages of pregnancy.
- Payments at birth.
- Payment to the parent for the child every month for a year and a half.
- Social payment of the funeral or financing of the necessary funeral services of a specialized organization.
- Payment of the four days off provided per calendar month for caring for children with disabilities.
The company must keep records for each employee and systematize information. After a certain amount of payment has been reached for a single employee, the accrual of funds is allowed to cease.
Individual accounting
Inspectors conduct checks and inspect information from the accounting cards of each worker with a list of accounting records, and then compare the information. Accounting for the object of insurance contributions requires an individual approach, but guidance on the application of the chart of accounts does not provide for this. Charges in it are reflected collectively.
In order to facilitate the work and not make mistakes, a decision was made by the FIU and the FSS in January 2010. This decision recommends the use of cards, they provide additional pages that need to be filled out only if tariffs that differ from the basic indicators are used.
Accounting
Accounting is monitored using general rules. For these purposes, it is necessary to use the chart of accounts No. 69. After the reform of mandatory social insurance, the system of accounts has become easier for enterprises.
The order of the Ministry of Health of Social Development indicates an algorithm for accounting for the object of insurance premiums. It is necessary to make the separation of contributions, benefits, fines. Travel information cannot include voucher information.
Amounts of contributions are indicated in rubles, and accruals and expenses are made in rubles, kopecks. Funds that were overpaid, the FSS decided to return. They must be indicated in accounting, and information must be entered in the month in which they were received.
Income not considered taxable
Specialists involved in deductions to the Social Insurance Fund, the FIU should be aware that not all funds are subject to mandatory taxation and transfer to funds. Whether or not a certain payment is an object of taxation by insurance premiums can be found out using Art. 422 Tax Code. It contains a list of payments that should not be taxed.
Income not subject to insurance premiums:
- State benefits, such as unemployment benefits.
- Issuing employees food, fuel for work, housing at the expense of the employer, partial payment of utilities.
- Compensation for dismissal, except for funds for unused vacation to the employee.
- Spending on the employment of employees, dismissal associated with the reduction due to the reorganization of the company or because of its closure.
- One-time financial assistance to subordinates, transferred due to natural disasters, the death of a close relative, and the birth of children in an amount not exceeding 50 thousand rubles.
- Transfers for compulsory health insurance.
- Transfer of money for voluntary health insurance for a period of more than 12 months.
- Pension payments under contracts concluded with non-state funds.
- Transfer of additional contributions to the funded part of workers' pensions, but not more than twelve thousand rubles per employee per year.
- Material assistance to company employees, but not more than four thousand rubles.
- The issuance of specialized clothing necessary for employees to perform tasks in the workplace.
- Funds spent on additional training for employees.
Is sick leave subject to taxation
Between the employees of the accounting service the question often arises: is sick leave subject to this type of taxation? For most cases, sick leave is not subject to taxation.
But there is an exception to the rule. Sometimes the employer pays the employee his own money in accordance with the salary that he received. In this case, the object of insurance premiums is a sick leave, but this is rare.
Calculations of per diem for employees
Earlier, per diem for employees was not subject to insurance contributions. Since 2017, changes have occurred, and per diems issued in excess of the norm are subject to taxation and transfer of funds to funds. Thus, payers of compulsory insurance premiums the object of taxation should be included in the accrual list by the amount of the difference.
Non-taxable cash
In 2017, the calculation form for contributions was updated. Now you need to enter information about payments that are not subject to such contributions. Although they will not affect the total amount of the transfer.
For this, a separate line appeared in the documents. Information about the amount that is not subject to taxation should be indicated not only for each quarter, but also monthly. Initially, all funds should be reflected on one page of the calculation, then on the other - information about funds that do not need to be assessed with contributions.
Responsibility for non-payment of insurance premiums
Company executives are involved in the management of accounts payable in order to optimize the cash flow system and expand the business. Previously, employers could “delay” the payment of contributions, since earlier the responsibility for such actions was not so great. Thus, the reporting of funds for transfers to funds in the organization was carried out, accruals were made, but cash flows to the budget of the country did not occur. Fundraising funds did not have the opportunity to seek payment by all employers. Therefore, the government decided to redirect the rights and obligations of accounting for contributions to the Federal Tax Service. As a result, there have been changes in the Tax Code.
The Federal Tax Service, after it received all the information on the debtors of insurance contributions, suggested that employers apply debt restructuring with subsequent repayment. With evasion and unwillingness to pay debts, criminal liability arises.
Updates to the Criminal Code came into force in 2017. They indicate liability for non-payment of funds, for the absence of transfers to the fund, as well as for the intentional reduction of the amount required for payment.
Previously, there was also criminal liability for non-payment of money, but in 2003 they were transferred to an administrative violation. From 2003 to 2017, employers faced a fine for such acts, which amounted to 20% of the total outstanding amount. At the moment, for the same actions comes criminal liability. Imprisonment of up to six years is not excluded. It is stated about the objects of taxation of insurance premiums in articles 198, 199, as well as 199.2. Changes took place in the Criminal Code, and new articles appeared - 199.3, 199.4.
Calculation rules
For payers, employers, the terms of payment of such contributions have not changed. They must settle and pay by the fifteenth day of the calendar month. The general period is a year; quarterly, six months, nine months are considered reporting. An employer can reduce the total amount for transferring money during temporary disability, as well as during the motherhood of the employee.
If, after calculating contributions for a certain period of time, it turns out that the organization has paid more for temporary disability and maternity more than the total amount of contributions for this type, then the difference in the amount will be taken into account for future contributions under the same conditions. Thus, the amount of future payments will be reduced.