Calculation of insurance premiums for disabled people. Tax and contribution benefits for a disabled employee

Insurance premium rates for disabled people are lower than for regular workers. However, in some cases, companies have the right to apply reduced rates to all employees, which are even lower than the rates for disabled people. In this article we will take a detailed look at the calculation of insurance premiums for people with disabilities, including in non-standard cases.

Insurance premium rates for disabled people in 2013

For disabled people, reduced insurance premium rates apply, which are given below.

Social Insurance tariffs for disabled people in 2013:

Contributions from NS and PP – 60% of the total tariffs;

The Social Insurance Fund tariff for disabled people for OSS in case of temporary disability and in connection with maternity is 2.4%.

Non-standard situations when calculating insurance premiums for disabled people

Let's consider the situation: the organization has the right to reduced rates when calculating insurance premiums from payments to all its employees. For example, she applies a simplification and is engaged in a preferential type of activity - clause 8, part 1, art. 58 of Law No. 212-FZ of July 24, 2009 (hereinafter referred to as Law No. 212-FZ). At the same time, the organization employs disabled people, from whose payments contributions can also be paid at reduced rates, but at different rates, which are intended specifically for disabled people - clause 3, part 1, part 2 of Art. 58 of Law No. 212-FZ. And which tariff should be applied to payments to disabled employees: a reduced “simplified” rate (as for all other employees of a simplified employer) or a reduced “disabled” rate?

This question has arisen before. But in 2011, reduced tariffs for simplified workers were higher than tariffs for disabled workers. Therefore, it was more profitable to calculate contributions for such employees using “disabled” tariffs than using “simplified” tariffs. The Ministry of Health and Social Development explained that contributions from payments to disabled people should be calculated at a reduced rate established specifically for them - letter of the Ministry of Health and Social Development dated March 18, 2011 N 871-19. That is, it proposed to use lower tariffs.

Since 2012, tariffs for simplified beneficiaries have become lower than tariffs for payments to disabled people. The total tariff when calculating contributions from payments to ordinary employees is now 20%. The total tariff of insurance premiums for disabled people remained at the level of last year - 20.2% - parts 2-4 of Art. 58 of Law No. 212-FZ.

The conclusion is obvious: insurance premiums“disabled” tariffs will be higher than “simplified” tariffs. So now there is no point in applying special “disabled” tariffs if the employer has the right to calculate contributions to all its employees at an even lower rate.

But how will inspectors react to this? Already, inspectors in different branches of the Pension Fund are giving opposing advice. Some recommend paying insurance premiums for disabled people as for ordinary employees. Others insist on the use of special, “disabled” tariffs. Some saw in last year’s Letter of the Ministry of Health and Social Development dated March 18, 2011 N 871-19 a restriction on the use of general reduced tariffs when calculating contributions from payments to disabled employees.

Experts from the Main Book magazine turned to specialists from the Ministry of Health and Social Development for clarification.

From authoritative sources

KOTOVA LYUBOV ALEKSEEVNA - Deputy Director of the Department of Social Insurance and State Security of the Ministry of Health and Social Development of Russia:

“If the insurer has the right to apply a reduced tariff when calculating insurance premiums for payments to all of its employees, then it can also apply it when calculating premiums for payments to disabled employees.

The main thing is to confirm your right to apply a reduced tariff. So, if we are talking about those using simplified tariffs, then they must meet the conditions for applying preferential reduced tariffs. Their type of activity must be included in the list from clause 8, part 1, art. 58 of Law N 212-FZ, and the share of income from this activity must be at least 70% of the total income - part 1.4 of Art. 58 of Law No. 212-FZ."

As we can see, the Ministry of Health and Social Development does not object to calculating contributions from payments to disabled employees at lower rates (of course, from those to which the employer is entitled). And if your overall reduced tariff is less than 20.2%, then contributions to all employees can be calculated equally - without dividing them into disabled people and other employees. By the way, similar situation has developed not only among benefit recipients, but also, in particular, among UTII pharmacies and IT companies.

By the way, if during 2012 you lose the right to use preferential “simplified” tariffs, you will have to recalculate everything at regular tariffs. But you can count contributions from payments to disabled people at lower, “disabled” rates. After all, they do not depend in any way on the type of activity of the organization.

Still have questions about insurance premiums for disabled people?

In 2017, there were changes in the procedure for transferring mandatory payments to the Social Insurance Fund (SIF). Injury fees are the only type of fees that are not affected by the innovations. The majority of payments are now controlled by the Federal Tax Service (FTS). However, the administration of these mandatory contributions is still carried out by FSS employees.

Let's look at how accident insurance premiums are processed in 2018. Where to send them and when. What is the procedure for reporting and exercising control.

Changes 2018

The redistribution of functions for accepting contributions has led to the fact that they now have to be transferred to two authorities:

1. in the FSS parts relating to sick leave and maternity;
2. Money is still transferred to the Pension Fund and the Compulsory Medical Insurance Fund individual entrepreneurs for myself.

The settlement procedure is legally enshrined in a special chapter of the Tax Code. This has led to the fact that these contributions are now equated to the movement budget funds, that is, they are subject to the relevant requirements:

• regarding registration rules;
• including the use of special details.

Where to transfer

Payers are required to pay all contributions described in the Tax Code to the accounts of the relevant branch of the Federal Tax Service:

• at the place of registration;
• at the location of the branch maintaining separate accounting;
• Individual entrepreneurs are guided by the registration address.

Payments should be made for each type of contribution separately (as before). However, in 2018, you need to use the details provided for budget contributions. The injury tax is transferred according to the old rules:

• to the Social Insurance Fund branch where the payer is registered;
• at the location of the separate branch;
• at the place of residence of the individual entrepreneur (charitable only).

Help: there has been no change in the coding of this type of contribution. The BCC remains the same:

• 393 1 02 02050 07 1000 160 - for regular transfer;
• 393 1 02 02050 07 3000 160 - for transferring fines;
• 393 1 02 02050 07 2100 160 - penalties;
• 393 1 17 06020 07 6000 180 - for charitable transfer.

Have the deadlines changed?

According to regulatory requirements, the “accidental” fee must be credited to the Social Insurance Fund account by the 15th day of the month following the reporting month.

Note: if the check date falls on a weekend or holiday, the transfer should be sent on the next business day.

Who should pay how much?

Employees of the Social Insurance Fund are responsible for calculating contributions. Specific indicators depend on:

• main type of activity (specified in registration documents);
• rights to benefits;
• tariffs for fees.

At the same time, the Foundation has the following powers:

• take into account receipts from each payer;
• control the correctness of deposits;
• present invoices for payment;
• require clarification from policyholders on topics related to transfers.

How to find out the tariff

Law No. 179-FZ (2005) established 32 tariff plans, depending on the risk level of workers. The betting parameters in them are distributed in the range from 0.2% to 8.5%.

Note: since the Fund pays funds in connection with accidents at work, it is fair to distribute contributions according to the degree of risk for workers.

Table of tariffs corresponding to risk factors

Example

Three enterprises decided to find out their tariff rates:

1. Sirius LLC, engaged in freshwater fishing. OKVED - 03.22.4.
2. LLC "Delta" The main activity is clay mining. OKVED 08.12.2.
3. Alpha LLC grows grains. OKVED 01.11.1 17.

We determine the profrisk class using the table:

Reference

The Fund calculates the amount of fees for 2018 based on the data submitted by the payer. Information should be provided by April 15. The package includes:

• a statement confirming the main type of activity;
• explanatory balance sheet (for LLC);
• copy of the registration document.

In addition, the Government, by resolution No. 551, prohibited challenging the tariffs established by the Social Insurance Fund for fees for injuries from 01/01/2017.

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Calculation formula

Responsibilities are distributed as of 2018 as follows:

• The Fund sets a tariff plan for the payer and informs about it;
• the accountant of the latter is obliged to calculate the amount of the contribution and transfer funds;
• The government agency retains the right to verify the correctness of operations.

A simple formula is used for calculations:

Svz = Bn x T, where:

• Svz - required amount to transfer;
• Bn - taxable;
• T - tariff.

What's included taxable base

Deductions are made from the wage fund. It includes accruals in favor of persons with whom agreements are drawn up:

• labor;
• civil law (there are exceptions).

In taxable base includes:

• earnings;
• amounts of bonuses and allowances;
• compensation payments for unused vacation days.

The following payments in favor of workers are excluded from the base:

• state capacity;
• accruals for staff reductions;
• targeted financial assistance;
• allowance for work in especially dangerous conditions;
• payment for attending advanced training courses.

Example

Gorny LLC is engaged in horse breeding. OKVED - 01.43.1:

1. Profrisk class - 25.
2. In April, the accounting department accrued earnings to workers in the amount of 1,230,000 rubles. , including:
   1. math help- 35,000 rub. .
   2. for completing courses - 10,000 rubles .
3. Calculation of contribution for April:
4. (RUB 1,230,000 - RUB 35,000 - 10,000 rub.. ) x 4.5% = 53,325 rub.

About benefits

For diligent taxpayers, the Fund may provide a preferential rate on personal injury fees. Its size is limited to 40% discount. In addition, if the company employs disabled people, then their contributions may be subject to a 60% discount.

Help: to establish a preferential tariff for the next year, you must submit an application before the end of November of the current period. That is, in 2018 it will no longer be possible to obtain it.

The size of the discount depends on the following indicators:

• number of injuries per 1000 workers;
• number of days of incapacity;
• presence of violations:
  • reporting procedure;
  • deadlines for making mandatory payments;
• payer's experience.

Example

Garant-Stroy LLC is engaged in design (OKVED - 74.20). The company received a 20% discount from the Social Insurance Fund for 2018. The following accruals were made for April:

• salary 400,000 rub. ,
• including disabled people 85 thousand rubles.

Determination of the contribution amount:

1. According to the OKVED classifier it belongs to class 1. The size of the “traumatic” rate is 0.2%.
   • with discount:
     • general: 0.2 - 0.2×20% = 0.16%.
     • for disabled people: 0.2 - 0.2×60% = 0.08%.
2. The calculation of contributions is carried out in two stages:
   • total: (RUB 400,000 - 85,000 rub.. ) x 0.16% = 504 rubles .
   • for disabled people: RUB 85,000. x 0.08% = 68 rub.
3. Total to be transferred: 504 rub. + 68 rub. = 572 rub. .

How does an individual entrepreneur pay a “traumatic” fee?

The legislation establishes that individual entrepreneurs pay the following amounts to the Social Insurance Fund:

• for yourself voluntarily on the basis of an agreement with the Fund;
• for hired workers, obligatory at the rate:
  • general;
  • preferential.

Tariff plans are set as follows:

Reporting on “unfortunate” collection

In 2018, reporting forms for these types of transfers changed. Now they are handed over to two organizations:

• to the Social Insurance Fund until the 20th on paper and until the 25th in electronic form;
• A summary report is provided to the Federal Tax Service, including a trauma fee:
  • until the 30th day following the reporting period.

Why control was transferred to the tax authority

The reason for the redistribution of control functions between government agencies was the poor collection of mandatory payments. The Federal Tax Service has proven itself to be the best organizer of work with payers. Therefore, the President of the Russian Federation signed Decree No. 13 on January 15, 2016. The document transfers the control function to the Federal Tax Service.

Reference: in addition to traumatic fees, tax authorities have been monitoring contributions for the following types of insurance since 2018:

• pension;
• medical;
• social for temporary disability and maternity.

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Watch a video about insurance premiums

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, came under the administration of the Federal Tax Service. This means important innovations for accountants.

Since 2017, the powers of extra-budgetary funds to accept payments, collect debts and check the statements of companies and individual entrepreneurs have been transferred to the Federal Tax Service. The reason for this decision is poor collection of contributions and the need to tighten control. The previously existing Chapter 34 of the Tax Code of the Russian Federation was replaced by the provisions of 212-FZ.

The only exception is contributions in case occupational diseases and injuries. They continue to be fully administered by the FSS. The following will remain unchanged for steel deductions:

• 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 base for calculating the amount of contributions to the Federal Tax Service and the Social Insurance Fund.

Due to a change in the administrative body, the report forms and deadlines for their submission change. Legislators have added to the list of requirements that must be met by policyholders applying for a reduced tariff.

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 whether the base is exceeded or not exceeded. It is set at 796 thousand rubles. When a company exceeds the limit, it is required to use an additional tariff. This rule does not apply to contributions for temporary disability (VTiM) and compulsory medical insurance.

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

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

Individual entrepreneurs, lawyers and notaries registered in accordance with Russian legislation and who do not use hired labor are required to pay insurance premiums “for themselves.” Whether they actually operate 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 tariffs are:

If 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.

Social Insurance Fund: percentage of contributions for contributions in case of occupational illnesses 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 the enterprise.

The rates are specified in 419-FZ dated December 19, 2016. The regulation divides risks into 32 levels. Each of them has its own rate. Values ​​range from 0.2 to 8.5%.

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

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

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

If the enterprise had at least one case of fatal, there is no discount on the tariff.

The following can apply for a maximum “discount” of 40%:

• organizations that employ disabled people of all groups, in terms of 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 required to annually confirm their main type of activity by April 15. If they ignore this need, a tariff will be applied to them based on the most “expensive” from the point of view of injury insurance OKVED, specified in the registration documents. Previously, the FSS did the same, but firms had the opportunity to prove their case in court. Now there is a legislative justification for inflating rates.

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For an organization that employs disabled people, preferences are provided for income tax, property tax, transport and land taxes, as well as insurance premiums for compulsory insurance. Benefits are also provided for disabled workers themselves, in particular for personal income tax. Let's look at what they are and under what conditions they are provided.

Income tax

Costs in the form of funds aimed at ensuring social protection When calculating income tax, the organization has the right to include disabled employees among other expenses associated with production and sales. The basis is subparagraph 38 of paragraph 1 of Article 264 of the Tax Code. However, it must meet the following requirements. Firstly, the number of disabled employees of the total number of employees must be at least 50 percent. Secondly, the share of expenses for remuneration of disabled people in the total payroll is at least 25 percent.

When determining the total number of disabled people, the average number of employees does not include disabled people working part-time, contracting and other civil contracts.

It should be borne in mind that the mentioned subparagraph contains a closed list of goals for social protection of people with disabilities. In particular, this includes improving the working conditions and safety of disabled people, creating and maintaining jobs for disabled people, sanatorium and resort services for disabled people, as well as persons accompanying group I disabled people and disabled children.

For the purpose of calculating income tax, additional payments to disabled people provided for by law are included in labor costs (clause 23 of Article 255 of the Tax Code of the Russian Federation). For example, an additional payment up to the amount of previous earnings when transferring a disabled person who was exposed to radiation as a result of the Chernobyl disaster for medical reasons to a lower-paid job (Clause 4 of Article 14 of the Law of May 15, 1991 No. 1244-1).

Thus, in addition to other expenses, an organization that employs disabled people may also increase its labor costs.

Personal income tax benefits

In addition to the standard tax deduction provided for each month of the tax period to the parent who is supporting the child, a disabled employee has the right to receive deductions in the amount of 3,000 rubles or 500 rubles.

Let us immediately note that disabled employees who are entitled to more than one deduction from the listed standard tax deductions for personal income tax are provided with one - the maximum.

So, the right to a monthly deduction in the amount of 3,000 rubles is given to persons who received disability as a result of the disaster at the Chernobyl nuclear power plant, who received or suffered radiation sickness and other diseases as a result of the accident in 1957 at the Mayak Production Association and the discharge of radioactive waste into the Techa River, disabled people of the Great Patriotic War, disabled military personnel who became disabled of groups I, II and III due to injury, concussion or injury, disabled people from the former partisans, as well as other categories of disabled people who are equal in pension benefits to the specified categories of military personnel.

A monthly deduction of 500 rubles is given to disabled people since childhood, as well as to disabled people of groups I and II.

It should also be borne in mind that certain payments to disabled employees are not subject to personal income tax (Article 217 of the Tax Code of the Russian Federation). Thus, amounts of full or partial compensation or payment by employers of the cost of purchased vouchers, with the exception of tourist vouchers, are exempt from income tax. Moreover, these vouchers must be purchased former employees those who resigned due to retirement due to disability, and disabled people who do not work in this organization.

In addition, on the basis of such vouchers, the specified persons must be provided with services by certain institutions. These are sanatorium-resort and health-improving organizations located on the territory of Russia. These include sanatoriums, sanatoriums, dispensaries, holiday homes and recreation centers, boarding houses, medical and health complexes, sanatoriums, health and sports camps for children.

Exemption from personal income tax applies to amounts provided through:

– employer funds, provided that the costs of paying for recreational recreation for disabled employees are not included in the costs written off as expenses when taxing profits;

• budget funds;
• funds of non-profit enterprises, one of the goals of which, in accordance with the constituent documents, is social support and protection of persons who are not able to independently realize their rights and legitimate interests due to physical or intellectual characteristics;
• funds received from activities for which employers apply special regimes.

A number of other payments have been allocated to disabled people from whom personal income tax does not need to be withheld. Among them are payments by the employer for means of disability prevention and rehabilitation of disabled people, as well as payment for the acquisition and maintenance of guide dogs (clause 22 of article 217 of the Tax Code of the Russian Federation); financial assistance received by disabled pensioners from a former employer in the amount of 4,000 rubles (Clause 28, Article 217 of the Tax Code of the Russian Federation); reimbursement of the cost of medicines up to 4,000 rubles (clause 28 of article 217 of the Tax Code of the Russian Federation).

IN the latter case Tax exemption is provided only if there are documents confirming the actual expenses for the purchase of these medicines and the appointment of the attending physician.

Benefits on insurance premiums

The legislation on compulsory types of social, medical and pension insurance does not provide any benefits in relation to payments to disabled people.

At the same time, Article 58 of Law No. 212-FZ of July 24, 2009 provides for reduced insurance premium rates for certain categories of insurance premium payers during the transition period 2011–2027. Among them are employers who make payments and other rewards to individuals who are disabled people of groups I, II or III.

Reduced rates apply to the specified payments and rewards for:

• public organizations disabled people;
• organizations, authorized capital which consists entirely of contributions from public organizations of people with disabilities and in which average number disabled people make up at least 50 percent, and their share wages in general, payroll – at least 25 percent;
• institutions created to achieve educational, cultural, medical and recreational, physical education, sports, scientific, information and other social goals;
• institutions providing legal and other assistance to disabled people, disabled children and their parents, the only owners of whose property are public organizations of disabled people.

It should be noted that the benefits on contributions do not apply in any way to those organizations that, although they meet the mentioned requirements, but at the same time produce or sell excisable goods, mineral raw materials, other minerals, as well as goods mentioned in the list approved by the Decree of the Government of the Russian Federation dated 28 September 2009 No. 762. For example, precious metals and fur products.

Those employers who are fully eligible for contribution benefits have the right to apply the following insurance contribution rates during 2012: – to the Pension Fund – 16 percent; – in the Social Insurance Fund – 1.9 percent; – in the Compulsory Medical Insurance Fund – 2.3 percent.

The right to apply reduced insurance premium rates depends on the date the employee was recognized as disabled (letter of the Ministry of Health and Social Development of Russia dated June 22, 2010 No. 1977-19). This date is indicated in the disability certificate. The reduced insurance premium rate must be applied from the 1st day of the month in which the employee received disability.

Let’s say that as a result of the examination, the employee’s disability is not confirmed. Then, from the 1st day of the month in which the old certificate expired, you can no longer use the reduced rates.

As for insurance premiums for compulsory social insurance against industrial accidents and occupational diseases, the employer has the right to charge these contributions from payments to disabled employees of any group in the amount of 60 percent of the insurance rate established by the company. Grounds – paragraph 1 of Article 2 of the Law of December 22, 2005 No. 179-FZ, Article 1 of the Law of December 8, 2010 No. 331-FZ.

Other tax benefits

At the federal level tax benefits for corporate property tax, transport and land taxes for legal entities with disabled employees, it has not been established.

At the same time legislatures constituent entities of the Russian Federation may provide for various benefits when establishing transport tax and corporate property tax. The same powers are vested in the representative bodies of municipalities when establishing land taxes.

D.M. Radonova, tax consultant

General rules for calculating contributions

Calculate contributions for insurance against accidents and occupational diseases based on the results of each month. You need to calculate according to the tariff that was established by the Federal Social Insurance Fund of Russia specifically for your organization or for a separate division for the current year (clauses 1 and 4 of Article 22 of the Law of July 24, 1998 No. 125-FZ).

The tariff amount can be viewed in the notification received from the fund branch. This document is from the specialists of the FSS of Russia issued annually, as a rule, during the first decade.

Calculation of contributions taking into account discounts or surcharges

The FSS of Russia can set a tariff for the current year, taking into account discounts or allowances .

If organizations ( separate division) have established a tariff taking into account the surcharge, then start using it from the beginning of the calendar year following the one in which the surcharge was established. Calculate your tariff contributions taking into account the discount from the beginning of the calendar year following the year the discount was established. This is stated in paragraph 10 of the Rules, approved by Decree of the Government of the Russian Federation of May 30, 2012 No. 524.

Calculate your insurance premiums against accidents and occupational diseases as follows:

Contribution benefits

Benefits for paying premiums are established for two categories of policyholders.

• public organizations of disabled people, among whose members disabled people and their legal representatives make up at least 80 percent;

• organizations whose authorized capital consists entirely of contributions from public organizations of disabled people. Wherein average number there must be at least 50 percent of disabled people, and the share of their salary must be at least 25 percent;

• institutions created to achieve educational, cultural, medical, health, physical education, sports and other social goals. The benefit is provided if all the property of such institutions is owned by public organizations of disabled people;

• institutions created to provide legal and other assistance to people with disabilities, disabled children and their parents. The benefit is provided on the condition that all the property of these institutions is owned by public organizations of disabled people.

In such organizations, contributions for insurance against accidents and occupational diseases for any payments are calculated based on 60 percent of the established tariff.

The second category of beneficiaries includes organizations and entrepreneurs that provide salaries and other benefits to disabled people of groups I, II and III. For payments to these disabled people, calculate contributions based on 60 percent of the established tariff.

Such benefits are defined by Article 2 of the Law of December 22, 2005 No. 179-FZ, Article 2 of the Law of December 14, 2015 No. 362-FZ. The validity of the Law of December 22, 2005 No. 179-FZ was extended for 2015-2017 (Article 1 of the Law of December 14, 2015 No. 362-FZ).

Calculate contributions for insurance against accidents and occupational diseases, taking into account benefits, using the formula: