Calculation of contributions for accidents. Insurance premiums to the FSS against accidents

Insurance premiums are mandatory payments that the company transfers to a special account on a monthly basis. This is monetary compensation to protect the interests of an employee injured at work. Regardless of the fact that payments are regular and are made for each employee individually, funds are paid after the occurrence of an insured event.

In the FSS, the rates for accidents in 2017 remain the same as in the previous year, but the administration itself has undergone some changes. Next, let's figure out the specifics of calculating insurance premiums!

Who is the payer?

Payers of contributions in case of injury are legal entities (enterprises of all forms of ownership) and individual entrepreneurs for their employees. It is charged on the amount.

For employees with whom a GPC agreement is concluded, where the conditions of insurance are not spelled out, the employer is not obliged to contribute funds.

The list of payments does not include:

• one-time financial assistance;
• sick leave payments;
• severance pay;
• amounts that are paid in case of damage caused at work;
• some other payments are determined by law.

You can find out in detail about the amounts of payments for which contributions for injuries are not charged by reading the Federal Law No. 125.

Deductions for injuries are made for the following types of income:

• salary;
• bonus;
• vacation compensation;
• allowances.

No deductions are made for targeted government payments, expenses for staff development, payments in the event of the liquidation of an enterprise.

FSS rates 2017 against accidents

In order for an entrepreneur to find out what rate on injuries he needs to pay, he needs to know the main type of activity of the organization. There are 32 classes in total, which include a list of species grouped according to occupational risk classes. Each has been assigned an individual OKVED code.

From 01.01.2017 order No. 851Н is in effect. It defines new classification rules. The type of activity is confirmed annually. In order for the FSS authorities to appoint a tariff at which the injury rate will be calculated, you need to send supporting documents by April 15 of this year:

• certificate of the approved form;
• supporting statement;
• a breakdown of the balance sheet for enterprises for the previous period. Individual entrepreneurs are not required to provide reports.

Application and certificate forms can be found in the annexes to order No. 55 of the Ministry of Health and Social Development.

In the FSS, the rates for accidents in 2017 range from 0.2 to 8.5.

If the taxpayer does not provide the documents, then the FSS will independently assign a professional risk class, while choosing the highest rate - 8.5. Therefore, the documents must be submitted on time, because it will be impossible to challenge the tariff, according to the new rules in force this year.

Calculation method

Accident insurance premiums in 2017 are calculated by the accountant on a monthly basis by multiplying the premium base by the tariff rate.

The contribution base is the amount of money that the employee received during the reporting month. This may include not only wages, but other monetary benefits discussed above. It is calculated as the difference between payments under an employment contract and non-taxable contributions.

Example. The Krasny Luch enterprise is engaged in the extraction of cobalt ore - 07.29.22. This is the 32nd risk class. For this group, a tariff of 8.5 has been assigned, since this is a dangerous type of activity, injuries received at work can have serious consequences, entailing large financial expenses. The salary fund for employees in March 2017 - 2.4 million rubles. Individual workers received financial assistance in the amount of 17 thousand rubles. Based on this:

• contribution base \u003d 2,400,000-17,000 \u003d 2,383,000 rubles;
• amount of deductions \u003d 2,383,000 * 8.5% \u003d 202,555 rubles.

The received amount is deducted by the company to a special account with the FSS.

Preferential rates

In 2017, reduced rates continue to apply for some types of activities:

• enterprises that belong to the category of privileged ones - charity, construction, education, health care, etc., if they receive an income of no more than 79 million rubles a year;
• pharmaceutical staff of pharmacies;
• an enterprise that conducts financial activities in the free economic zones defined by law;
• IT companies;

Most of the powers from 01.01.2017 passed from the FSS to the National Assembly. She monitors the regularity of deductions by persons conducting business activities, debt collection, reporting analyzes.

Major changes:

• reports are submitted for the first quarter, six months and 9 months. Contains only the calculation algorithm;
• a calendar year is taken for the billing period;
• the forms of some documents have undergone changes: forms of forms No. 22-24 have begun to operate;
• the deadlines for submitting reports to the authorities have shifted.

Tariffs, categories of beneficiaries, payers have not changed at all.

Insurance against accidents at work in 2017 is compulsory in the Russian Federation. It provides protection to the employee and can be paid in the form of benefits in connection with temporary disability, a one-time or monthly insurance payment, additional payment for treatment, rehabilitation. The benefit cannot be more than four monthly insurance benefits.

This type of payment is assigned to an employee after a medical examination if he partially or completely temporarily lost the ability to work. In case of death, the next of kin (husband / wife, children) has the right to such funds. The amount is fixed, one-off, is 1 million rubles.

Monthly payments can be indexed. The procedure is determined by the government of the Russian Federation. The maximum size of such amounts in 2017 is 72,290.4 rubles, lump sums - 94,018 rubles.

Insurance premium rates and calculation methodology have not changed in 2017. The main thing is to submit reports on time and confirm the type of activity.

Injury Contributions are money sent through the Social Security Fund to an employee as compensation for harm to health caused in the course of their employment.

The employer is obliged to monthly accrue a certain amount of them in relation to the labor income received by the subordinate. It is influenced by many factors, including:

• availability of benefits for insurance premiums for injuries;
• kind of activity;
• approved rates for insurance premiums for injuries.

Despite the transfer of the main part of the contributions to the tax authorities, in 2020 the FSS continues to supervise the deductions in question. Therefore, there are some changes.

Let us recall that the features and rules for deductions for injuries are regulated by the 1998 Law No. 125-FZ.

Which one taxable object

The deductions in question are made on the condition that the employee has concluded:

1. labor contract (always);
2. civil contract (when such a condition stipulates).

The employer deducts fromfucking fees for injuries in 2020, regardless of whether or not subordinates have citizenship of our country.

Within the framework of the relations under consideration, the Social Insurance Fund acts as the insurer, and the insured:

• legal entities (regardless of the type of property);
• owner of your own business;
• an individual who has signed an employment agreement with another person.

Contributions to the FSS for injuries come from different types of income: salaries, allowances, bonuses, compensation for unclaimed leave, as well as when salaries are issued with products. The exclusions from the taxable object for injuries are:

• government benefits;
• payments due upon liquidation of an enterprise or reduction of personnel;
• funds received for work in especially difficult or hazardous conditions for health;
• financial assistance provided in the event of force majeure;
• payment for training or refresher courses, etc.

What kind injury premium rates

The rate for insurance of employees against accidents and occupational illnesses associated with production activities is set in the range of 0.2 - 8.5%. It increases in proportion to the increase in the degree of risk to which the main activity of the enterprise is attributed. All these parameters are established by law.

There are 32 tariffs in total, formed taking into account different areas of activity (Art. 1 of Law No. 179-FZ of 2005). They characterize different degrees of risk and the corresponding percentage of contributions. The rates for insurance premiums for injuries in effect in 2020 are presented in the table below (in%).

It is possible to determine the class to which the activity of the enterprise belongs, according to 2 normative documents:

1. OKVED;
2. Classification of activities by risk (approved by order of the Ministry of Labor No. 625-n).

This information is reflected in the registration documents received when contacting the FSS.

How many to list

Employers must calculate monthly insurance premiums for injuries in 2020, taking into account the accruals for the past 30 (31) days. This can be done using the formula:

CONTRIBUTIONS \u003d B x RATE Where:

B- base for contributions for injuries. This is the amount of money received by the employee, on the basis of which the required value is calculated. The legislation does not provide for restrictions on the amount. The calculation is made as follows:

B \u003d Payments td / gpd - Payments n / a Where:

Payments td / gpd - funds paid to an individual in accordance with an employment (civil) contract.

Payments n / a - non-taxable payments.

On a note: when settlements with a person are carried out in kind, contributions are charged on the amount specified in the contract. VAT and excise taxes are also included.

EXAMPLE

Travel agency "Prestige" offers vacationers excursion tickets, as well as accommodation and vehicles. OKVED - 63.30.2. In February 2020, salaries were accrued to employees in the total amount of 3,500,000 rubles, including material assistance of 32,000 rubles. Determine the amount of insurance premiums to the FSS.

Read also Sample payment order for payment of health insurance premiums: 2017

1. 1. Let's calculate the base for calculating contributions:

B \u003d 3,500,000-32,000 \u003d 3,468,000 rubles.

1. According to the Classification of activities by risk, the travel agency "Prestige" is assigned to the I class of professional risk, which corresponds to a rate of 0.2%. As a result, the deductions for injuries are equal:

CONTRIBUTIONS \u003d 3,468,000 x 0.2 \u003d 6936 rubles.

The FSS makes allowances or discounts for some businesses. Therefore, the size of the final contributions can be further increased or decreased.

New data for discounts and surcharges in 2020

Employers pay "injury" premiums in accordance with insurance rates. However, a discount or surcharge may be applied to the tariff (clause 1 of article 22 of the Federal Law of 24.07.98 No. 125-FZ).

The amount of the discount (markup) is determined by a formula that involves three indicators:

1. The ratio of the FSS expenses for the payment of insurance for all insured events from the insured and the total amount of assessed premiums;
2. The number of insured events per thousand employees;
3. The number of days of temporary incapacity for work for the insured per one insured event (excluding cases with a fatal outcome).

The average values \u200b\u200bof these indicators by type of economic activity for 2020 were approved by the decree of the Federal Social Security Service of the Russian Federation of 05/31/17 No. 67. For example, for retail trade in food, beverages and tobacco products in specialized stores, these values \u200b\u200bare 0.07, 0.46 and 48.67, respectively ...

What are injury Premium Benefits

Organizations that pay their contributions to the Social Insurance Fund on time and do not allow accidents or occupational disabilities can qualify for a discount on injury contributions.

Note that it is no longer possible to receive an exemption for 2020, since the application had to be submitted before November 1, 2017. But it will continue to operate.

The amount of the discount depends on various factors: the number of injuries per 1000 employees, days of incapacity for work in one case of injury, etc. Its maximum value is 40%.

When calculating contributions for disabled employees of I, II, III groups, the discount rises to 60%. The law does not require documentary confirmation of the rights to receive it.

EXAMPLE

Imperial-Stroy LLC offers services in the field of engineering and technical design (OKVED 74.20). The company was given a 25% discount on contributions to the Social Insurance Fund. In March 2020, the company awarded employees a salary of 320,000 rubles, as well as for disabled people of groups I and II - 73,000 rubles. Determine the amount of contributions.

The activities of Imperial-Stroy LLC belong to the I class of professional risk, for which the tariff is 0.2%. Given a 25% discount, the rate will drop to 0.15% (0.2 - 0.2 × 25%).

Accident insurance premiums will be:

1. 1. for the main employees of the LLC:

320,000 × 0.15% \u003d 480 rubles.

1. 1. for disabled workers (0.2 - 0.2 × 60% \u003d 0.08%):

73,000 × 0.08% \u003d 58.4 rubles.

1. total value:

480 + 58.4 \u003d 538.4 rubles.

The accountant of the company "Imperial-Stroy" must charge for March contributions for insurance against accidents and occupational diseases in the amount of 538.4 rubles.

One of the types of transfers to off-budget funds are insurance premiums against accidents (for injuries). Their purpose is to protect the interests of employees in the event of injury at the workplace, injury or the acquisition of an occupational disease. The calculation of transfers, the procedure for their payment in 2017 did not change.

Assessment object

Insurance premiums for injuries go to the FSS. Due to them, payments and benefits are provided to workers injured at work.

The payers are employers - organizations and individual entrepreneurs. By concluding an employment contract with employees, they undertake to calculate insurance premiums in the amount of wages. The exception is payments to employees with whom contracts of a civil nature have been concluded. In this case, the obligation to pay insurance premiums occurs only on the condition that this is provided for by the contract itself.

Contributions are calculated on all payments to the employee, with a few exceptions. A detailed list of the amounts paid to the employee for which injury contributions are not charged is contained in Art. 20.2 of the Federal Law of 25.07.1998 No. 125 - FZ. These include, but are not limited to:

• amounts to compensate for the damage caused;
• sick leave payment;
• severance pay, excluding compensation payments for unused leave upon dismissal;
• some types of one-time financial assistance;
• other payments in accordance with Art. 20.2 of the Federal Law of 25.07.1998 No. 125 - FZ.

How the accident insurance premium rate is determined

The amount of the required sums for insurance premiums for injuries directly depends on the type of activity of the employer. The premium rate for accident insurance is determined in accordance with the class of professional risk that relates to certain jobs. These categories combine activities with similar characteristics that affect the possibility of injury or occupational disease. Since 2017, the Ministry of Labor has changed the classification of types of economic activities by occupational risk classes, the department adopted the corresponding order on December 30, 2016 No. 851n. The changes are caused by the fact that a new OKVED has been in effect since 2017. Both the names of some types of activity have changed, and, albeit insignificant, there are innovations by risk classes in this or that activity. Therefore, it is better to check if something has changed in your area.

The number of occupational risk classes remained, as before, only 32 such classes, the insurance premiums for injuries in which range from 0.2% to 8.5%. Accordingly, with the increase in the hazardous nature of work, the tariffs for contributions also increase.

For example, the 32nd class, which has the highest degree of professional risk (and a rate of 8.5%), includes such activities as the extraction of coal, beneficiated metal ores. The extraction of natural gas will be characterized as an activity of the 1st hazard class (the minimum rate is 0.2%). The safest are recognized, in particular, retail and wholesale trade, including food, the activities of sales agents. But the production and processing of a number of food products will be regarded as work of the 2nd hazard class.

The amount of tariffs for contributions is fixed in a notification that is issued to employers some time after registration with the Fund. Subsequently, it is necessary to annually confirm the type of economic activity that is the main one. To do this, you must submit the following documents to the FSS by April 15:

• application for confirmation of the main type of activity;
• help - confirmation;
• a copy of the explanatory note to the balance sheet (for persons not related to small businesses).

The FSS confirms the rate for insurance premiums for injuries or sets a new one, depending on the information provided.

The obligation to confirm annual rates for insurance premiums is present only for legal entities. If the application is not submitted by them in time, the fund will assign a tariff corresponding to the existing activity with the highest hazard class.

Individual entrepreneurs do not need to confirm their core business annually.

The classifier of activities by professional risk classes and contribution rates can be found here.

What changed in 2017 when calculating injury contributions

Despite the fact that since 2017, changes have been made to the procedure for transferring insurance premiums to the Pension Fund, FSS and FFOMS, the algorithm for calculating transfers for injuries has not changed. However, the reporting form provided on a quarterly basis to the FSS will now only contain information about the calculations for injuries. Insurance premiums against accidents kept the previously accepted rates in the range from 0.2% to 8.5%. The rate of contributions must comply with the new classification of occupational risks approved by the Ministry of Labor.

The forms of some documents have changed, which must be used when offsetting or refunding contributions in cases of their payment in excess of the standards. Since 2017, new forms have been introduced for these purposes:

1. 22 - FSS - used to offset overpayment;
2. 23 - FSS - used when returning overpaid amounts;
3. 24 - FSS - for the return of overly charged amounts.

Firms and private entrepreneurs using hired labor are required to make insurance contributions for personnel. The FSS rate in 2017 (table) remained unchanged compared to the previous period, but contributions, with the exception of expenses in connection with occupational diseases and injuries, were transferred to the administration of the Federal Tax Service. This means the emergence of important innovations for the accountant.

Since 2017, the powers of off-budget funds to accept payments, collect debts and check the reporting of companies and individual entrepreneurs have been transferred to the Federal Tax Service. The reason for this decision is the poor collection of contributions and the need to tighten controls. The previous chapter 34 of the Tax Code of the Russian Federation was replaced by provisions of 212-FZ.

The only exception is contributions for occupational diseases and injuries. The FSS continues to administer them in full. For steel deductions, the following will remain unchanged:

• a list of economic entities that must make mandatory contributions;

• billing period - 12 months;
• dates for which reporting on contributions is generated: 3, 6, 9 months of the year;
• the grounds on which the reduced FSS rate is applied;
• the procedure for determining the basis for calculating the amount of deductions to the IFTS and FSS.

In connection with the change of the administrative body, the report forms and the terms for their submission are changed. Legislators have added to the list of requirements that policyholders who claim to use a reduced tariff must meet.

Important! In 2017, firms and individual entrepreneurs that no longer meet the criteria for a preferential tariff lose the right to use it not from the current quarter, but from the beginning of the year.

FSS tariffs: in 2017: table

In 2017, as before, the rates used to calculate the amount of pension contributions depend on the excess or non-excess of the maximum base. It is set at 796 thousand rubles. When a company goes beyond the limit, it is obliged to use an additional tariff. This rule does not apply to contributions for temporary incapacity for work (VNiM) and compulsory medical insurance.

The size of the rates is spelled out in Art. 426 of the Tax Code of the Russian Federation. In 2017, it remained unchanged compared to previous periods and amounts to:

For certain categories of policyholders, reduced FSS rates are provided for 2017. This category includes agricultural producers who meet the criteria prescribed in Art. 346.2 of the Tax Code of the Russian Federation, companies that create products of folk crafts, participants in free economic zones.

Individual entrepreneurs, lawyers and notaries registered in accordance with Russian law and who do not use hired labor are obliged to pay insurance premiums “for themselves”. Whether they actually conduct business is irrelevant.

In 2017, the amounts of mandatory transfers of such economic entities are calculated on the basis of the minimum wage established at the beginning of the year. The amount of tariffs is:

Contribution type	Rate (%)
Pension insurance	26
OMS	5,1

If the amount of the entrepreneur's annual income is more than 300,000 rubles, he is obliged, in addition to two contributions "for himself", to make a third transfer in the amount of 1% of the amount exceeding the limit.

FSS: percentage of contributions for occupational diseases and injuries

Contributions from injuries and illnesses at work are the only ones left in the administration of Social Insurance. In 2017, as before, their size depends on the level of risk characteristic of the main activity of enterprises.

The rates are spelled out in 419-ФЗ dated 19.12.2016. The regulation divides risks into 32 levels. Each of them has its own rate. Values \u200b\u200brange from 0.2 to 8.5%.

The policyholder learns the FSS interest 2017 from the official notification of the Fund, sent after the company has submitted documents confirming the main type of its activity.

At its discretion, the FSS has the right to decrease or increase the rate, but not more than by 40%. The following facts are the basis of the relevant decision of the supervisory authority:

• peculiarities of working conditions at the enterprise;
• results of medical examinations of company employees;
• the amount of insurance costs.

If there was at least one fatal case at the enterprise, the discount on the tariff is not provided.

The maximum "discount" of 40% can be claimed by:

• organizations that hire people with disabilities of all groups in terms of the payroll allocated to pay these employees;
• public organizations of disabled people;
• companies created for scientific, educational, cultural activities, etc.

Since 2017, organizations and individual entrepreneurs are obliged to confirm their main type of activity annually by April 15. If they ignore this need, the tariff will be applied to them based on the most "expensive" in terms of injury insurance OKVED, specified in the registration documents. Previously, the FSS did the same, but the firms had the opportunity to prove their case in court. Now the overstatement of rates has a legislative basis.

From accidents in 2017 and when? What tariffs apply, how to fill in the payment order and report? The answers are in the article.

Since 2017, the control over contributions is carried out by two departments - the Federal Tax Service and the FSS. Where to pay insurance premiums for accidents and occupational diseases in 2017 (contributions from the National Assembly and PZ), read on.

Where to pay insurance premiums from NS and PZ in 2017

Insurance premiums against accidents in 2017 or contributions from the National Assembly and the PZ should be paid to the FSS. Only these contributions have remained under the control of the fund since January 1.

All other contributions were transferred to the Federal Tax Service of Russia. And now pension, medical and contributions for sickness and maternity must be transferred to the accounts of the tax authorities.

The rules for calculating insurance premiums from NS and PZ in 2017 are spelled out in Federal Law No. 125-FZ of 24.07.98.

When to pay accident contributions in 2017

The deadline for payment of insurance premiums to the FSS against accidents in 2017 has not changed. Contributions, as before, must be transferred to the budget on a monthly basis no later than the 15th day of the next month. If the due date falls on a day off (non-working, holiday), then contributions can be paid on the next working day after it.

For example, personal injury contributions for June must be paid by July 17, inclusive, and August contributions no later than September 15. For payment terms for other reporting periods, see the table below.

If you do not pay on time, the company and individual entrepreneurs face a fine of 20% of the amount not paid as a result of understating the base or other incorrect calculation. And if the non-payment is intentional - 40% of this amount (Art. 26.29 of Law No. 125-FZ). In addition to the fine, in case of non-payment of insurance premiums, penalties will also be charged.

Contributions must be paid in rubles and kopecks. That is, the amount of the payment does not need to be rounded off (clause 10 of article 22.1 of Law No. 125-FZ).

List insurance premiums at the location of the head office of the organization or the place of residence of the individual entrepreneur. And where to pay contributions to the FSS from accidents in 2017 if there are units?

Separate subdivisions should pay contributions for injuries and report on them to the branch of the fund at their location only if there is a current account and a separate balance sheet. In other cases, the parent company is obliged to transfer the contributions.

Table. Terms of payment of insurance premiums from accidents in 2017

Which Injury Contribution Rates to Apply

We figured out where to pay insurance premiums for accidents in 2017 and when. Now let's move on to the rates.

The rate of insurance premiums for injuries depends on which risk class the main business of the company or individual entrepreneur falls into. A total of 32 classes of professional risk and, accordingly, 32 tariffs in the range of 0.2 - 8.5%. The higher the professional risk class, the higher the tariff rate.

Table. Injury contribution rates in 2017

Class of prof. risk	Rate (%)	Class of prof. risk	Rate (%)	Class of prof. risk	Rate (%)	Class of prof. risk	Rate (%)

Companies annually confirm their core business with the FSS no later than April 15th. If you do not submit documents, the FSS will choose the type of activity of the company from those listed in the Unified State Register of Legal Entities, which has the highest class of professional risk (Resolution of the Government of the Russian Federation of June 17, 2016 No. 551).

Sole proprietors do not confirm the risk class. The IP tariff depends on the type of activity that he reflected as the main one in the USRIP.

In October, any organization can get a discount for the next year to the insurance rate for injuries. Its maximum size is 40 percent. The deadline for submitting documents to the FSS of the Russian Federation expires on November 1. The discount can be used by companies that have two conditions at the same time:

• the organization was registered before January 1, 2014;
• she pays her personal injury contributions in full and on time.

If the conditions are met, you can submit to your branch of the FSS an application for a discount on the form from the order of the Ministry of Labor of Russia dated 06.09.2012 No. 177n. In the application, provide the OKVED code for the main activity of the company. That is, the one from which the company received the most revenue last year. You do not need to attach any additional documents to the application.

Example:

LLC "Marta" is engaged in hunting, trapping and shooting wild animals. The activity code according to OKVED is 01.70. Professional risk class - 32.

In June 2017, the organization accrued employees a salary of 1,250,000 rubles. Among the payments - financial assistance in the amount of 15,000 rubles. What amount of contributions will need to be paid to the FSS?

The base for contributions is 1,235,000 rubles. The tariff corresponding to class 32 is 8.5%. The amount of insurance premiums to the Social Insurance Fund from NS and PZ in 2017 is equal to 104,975 rubles. (1,235,000 rubles x 8.5%).

How to Report Accident Insurance Premiums in 2017

The Social Insurance Fund approved a new 4-FSS form for contributions from employee benefits (order of the FSS of the Russian Federation dated October 26, 2016 No. 381). Only insurance premiums for injuries are included in the new form. Therefore, in comparison with the previous form, the new 4-FSS form has been reduced by more than two times. It includes only six tables instead of the previous fourteen.

In addition to contributions for injuries, employers show information on the special assessment of workplaces and medical examinations of employees in the new form.

It is necessary to submit a report once a quarter (clause 1 of article 24 of Law No. 125-FZ):

• in electronic form - by the 25th day of the month following the last month of the reporting period;
• on paper - no later than the 20th.

For example, a paper 4-FSS for 9 months of 2017 should be submitted no later than October 20, and an electronic one - before October 25 inclusive.

How to fill out a payment order for payment of contributions to the FSS from accidents in 2017

Prepare the Injury Contribution Payment Order as before. Enter zero in fields 106-109. Recipient - Social Insurance Fund.

To transfer contributions from accidents in 2017, enter code 08 in field 101, and enter one of the following BCC in field 104:

• insurance premiums - 393 1 02 02 050 07 1000 160;
• penalties - 393 1 02 02 050 07 2100 160;
• fine - 393 1 02 02 050 07 3000 160.

Sample payment order for payment of contributions to the Social Insurance Fund against accidents in 2017