How to pay insurance premiums for individual entrepreneurs to the Pension Fund of the Russian Federation and the Federal Compulsory Compulsory Medical Insurance Fund in 2021

Insurance premiums in 2021 came under the authority of the Federal Tax Service. Now employers will calculate insurance premiums according to new rules and submit reports using new forms and within different deadlines than in 2021.

No time to read? Cheat sheet on the contents of the article:

• Changes in insurance premiums in 2021
• Which contributions will go to the Federal Tax Service in 2021, and which will remain with the Pension Fund and the Social Insurance Fund
• Penalties and fines on contributions: who to pay in 2017
• Payment of insurance premiums by separate divisions
• Travel insurance premiums in 2021
• Insurance premium rates in 2021: increase in the tax base
• Calculation of insurance premiums to the Federal Tax Service
• Changes in reporting for the Pension Fund and the Social Insurance Fund

Changes for 2021

On January 1, 2021, Chapter 34 of the Tax Code of the Russian Federation was introduced, regulating the rules for calculating and paying insurance premiums. The following are transferred to the department of the Federal Tax Service of the Russian Federation:

• insurance premiums for compulsory pension insurance, including insurance premiums for additional social security for flight crew members of civil aviation aircraft and certain categories of coal industry workers and insurance premiums paid at additional tariffs;
• insurance contributions for compulsory social insurance for temporary disability and in connection with maternity;
• insurance premiums for compulsory health insurance.

At the same time, Federal Law No. 212-FZ dated July 24, 2009 completely lost force on January 1, 2021.

The administration of insurance premiums for compulsory insurance against industrial accidents and occupational diseases remains assigned to the Social Insurance Fund. Contributions to the Social Insurance Fund for NS and PZ in 2021 will also be regulated by Federal Law No. 125-FZ of July 24, 1998.

Insurance contributions in a fixed amount for 2021 for compulsory pension insurance.

Until January 9, 2021 (December 31, 2021 is a day off), individual entrepreneurs and heads of peasant farms and members of peasant farms must pay fixed insurance premiums in the amount of 23,400 rubles. (RUB 7,500 *26% *12 months).

Please note that insurance contributions to the Pension Fund of Russia are administered by the Tax Service from January 1, 2017. Therefore, insurance premiums must be transferred to the account of the Federal Tax Service at the place of residence of the individual entrepreneur. KBK for transferring insurance premiums of individual entrepreneurs for themselves to the Pension Fund of Russia 18210202140061110160.

Those individual entrepreneurs who received income in 2021 above 300,000 rubles. must pay additional fixed insurance premiums to the Federal Tax Service in the amount of 1% of revenue, but not more than 187,200 rubles. taking into account a fixed payment payable until December 31, 2021 (RUB 23,400). Such payment must be paid to the Federal Tax Service no later than July 2, 2021. KBK for transferring insurance premiums of individual entrepreneurs for themselves to the Pension Fund of Russia 18210202140061110160.

Division of powers between funds and the Federal Tax Service

Let's consider the division of powers between the Federal Tax Service and the funds when transferring the administration of insurance premiums.

The bodies of the Pension Fund of the Russian Federation and the Social Insurance Fund remain responsible for accepting from payers of insurance premiums, calculations (updated calculations) for insurance premiums for reporting (settlement) periods that expired before January 1, 2021. That is, reporting to the funds, 4-FSS and RSV-1 for the reporting period the 2021 period will be provided using the same forms and formats that were previously in effect when submitting reports to state extra-budgetary funds.

Control activities such as desk and on-site audits of insurance premiums for reporting periods starting from 2010 to 2021 inclusive will be carried out by state extra-budgetary funds.

Control over the correct calculation, completeness and timeliness of payment of insurance premiums in accordance with the provisions of the Tax Code of the Russian Federation, as well as the acceptance of insurance premium payments from payers of insurance premiums is transferred to the Federal Tax Service, starting with the submission of the Calculation of insurance premiums for the reporting period - the first quarter of 2021.

In 2021, payment of insurance premiums will also occur by the 15th of each month. If the payment deadline coincides with a holiday or weekend, it will be postponed to the first working day.

Note,

that from 2021 contributions will be transferred not to the funds, but to the Federal Tax Service. Accordingly, the BCC for the payment of insurance premiums, penalties and fines will be changed (the BCC with Chapter 392 for the Pension Fund and Compulsory Medical Insurance Fund and with Chapter 393 for the Social Insurance Fund will be replaced with Chapter 182). Therefore, if employers intend to pay the contributions calculated for December in 2021, this will need to be done on new BCCs.

The transfer of arrears on insurance premiums in 2021 must also be paid for budget classification codes open to the Federal Tax Service with chapter 182.

The BCC for insurance premiums from the Social Insurance Fund against industrial accidents and occupational diseases for employees (for contributions for injuries) has not changed since January 1, 2021 and has remained the same, since contributions for injuries are paid to the Social Insurance Fund.

How to pay insurance premiums for individual entrepreneurs to the Pension Fund of the Russian Federation and the Federal Compulsory Compulsory Medical Insurance Fund in 2021

Date of publication: 03/06/2017 18:07 (archive)

The Office of the Federal Tax Service of Russia for the Leningrad Region informs individual entrepreneurs about the payment of the corresponding insurance premiums in a fixed amount, but taking into account the income received in the following order:

to the Pension Fund:

• if the amount of income for the billing period does not exceed 300,000 rubles - in a fixed amount determined by the formula: minimum wage at the beginning of the year x tariff of insurance contributions (26%) x 12
  Since Federal Law dated 02.06.2016 No. 164-FZ “On By amending Article 1 of the Federal Law “On the Minimum Wage” from July 1, 2021, the minimum wage is established in the amount of 7,500 rubles per month, then 7,500 x 26% x 12 = 23,400 rubles are required
• if the amount of income for the billing period exceeds 300,000 rubles - in a fixed amount determined by the formula: minimum wage at the beginning of the year x rate of insurance contributions (26%) x 12 plus 1% of the amount of income over 300,000 rubles for the billing period .

in FFOMS:

Minimum wage at the beginning of the year x insurance premium rate (5.1%) x 12 7500 x 5.1% x 12 = 4590 rubles

Insurance premiums in a fixed amount can be paid at a time or in installments (monthly, quarterly).

If paid monthly, the amount of insurance premiums will be:

• in the Pension Fund of Russia – 1950 rubles (23400:12);

• in the Federal Compulsory Medical Insurance Fund – 382.5 rubles (4590:12).

If paid quarterly, the amount of insurance premiums will be:

• in the Pension Fund of the Russian Federation – 5850 rubles (23400:4);

• in the Federal Compulsory Medical Insurance Fund – 1147.5 rubles (4590:4).

Payment of insurance premiums by individual entrepreneurs is carried out regardless of age, type of activity and the fact of receiving income from it in a specific billing period.

Calculation of insurance premiums for an incomplete billing period in a fixed amount

If the entrepreneur worked for an incomplete billing period, the amount of insurance premiums is calculated as follows:

• the amount of insurance premiums for fully worked months ( minimum wage x tariff in the Pension Fund (or FFOMS) x number of months );

• the amount of insurance premiums for an incompletely worked month ( minimum wage: number of calendar days in a month x number of days from the date of registration (inclusive) until the end of the month (or until the date of registration of termination of activity inclusive) x tariff in the Pension Fund (or FFOMS ).

For example, an individual entrepreneur was registered on February 9, 2021, the amount of insurance premiums for the billing period will be:

• in the Pension Fund of the Russian Federation – 20892.86 (7500 x 26% x 10 months + (7500:28x20) x 26%);

• in the Federal Compulsory Medical Insurance Fund – 4098.21 (7500 x 5.1% x 10 months + (7500:28x20) x 5.1%).

The deadline for paying insurance premiums in a fixed amount for incomes up to 300,000 rubles is no later than December 31 of the current calendar year.

Calculation of insurance premiums for incomes over 300,000 rubles

If the income of an individual entrepreneur for the billing period exceeds 300,000 rubles, in addition to payments in the amount of 27,990 rubles (PFR + FFOMS), the amount of insurance contributions must be calculated and transferred to the Pension Fund, amounting to 1% of the amount of this excess.

The law provides for a limit on the amount of insurance contributions to the Pension Fund, namely, they cannot exceed the product of eight times the minimum wage at the beginning of the year and the rate of insurance contributions to the Pension Fund, increased by 12 times. That is, for 2021, the maximum amount of insurance contributions to the Pension Fund is 187,200 rubles (7500 x 8 x 26% x 12 months).

Income calculation

If an individual entrepreneur applies more than one tax regime, taxable income from activities is summed up.

Payment deadline: insurance premiums in the amount of 1% of the amount of income over 300,000 rubles must be transferred no later than April 1 of the year following the expired billing period.

Department of Taxation of Personal Income and Administration of Insurance Contributions of the Directorate of the Federal Tax Service of Russia for the Leningrad Region

Penalties and fines

Refunds of overpaid or collected amounts of contributions, penalties and fines incurred in previous periods before January 1, 2021 will be carried out according to an application written by the policyholder to extra-budgetary funds for the return of the overpayment (Part 1 of Article 21 of Law No. 250-FZ). If, after the policyholder submits an application, the Pension Fund or the Social Insurance Fund makes a positive decision on it, this data will be forwarded to the tax office, and the tax authority will have to make a direct refund to the policyholder.

Information on the amounts of arrears, penalties and fines on contributions generated for reporting periods before January 1, 2021 will be transferred to the tax authorities by the Pension Fund of the Russian Federation and the Social Insurance Fund of the Russian Federation. If the debt cannot be collected for any reason, it will be written off from the payer of insurance premiums (Parts 2, 3, Article 4 of Law No. 243-FZ).

Arrears, penalties, and fines on contributions are subject to write-off (that is, they cannot be collected from the policyholder) (Part 3 of Article 19 of Law No. 250-FZ):

• which cannot be recovered on the grounds listed in Art. 23 of Law No. 212-FZ, and which arose before 01/01/2017;
• the period for collection of which by the fund authorities will expire as of 01/01/2017.

The bodies of the Federal Social Insurance Fund of the Russian Federation retain the functions of verifying expenses incurred by payers (who are not participants in the pilot project) for the purposes of social insurance in connection with temporary disability and reimbursement of the excess of expenses incurred over accruals.

The PFR bodies retain the functions of maintaining personalized records and monitoring the payment of insurance premiums for voluntary pension insurance.

Additional insurance premium rates

Additional tariffs in 2021 are applied by insurance premium payers who make payments to individuals in cases where such individuals are employed in hazardous and difficult work. Additional tariffs apply only to contributions to compulsory pension insurance. The table shows the types of activities and rates of additional tariffs for 2021:

Separate units

An important change was that from January 1, 2021, all separate divisions (including branches and representative offices) that issue payments and rewards to individuals will be required to independently calculate and pay insurance premiums, as well as submit calculations for them to the Federal Tax Service.

Therefore, parent organizations are required to notify the Federal Tax Service at their location that their separate divisions, starting from January 1, 2021, received the right to accrue payments and remunerations to individuals or lost the authority to accrue payments and remunerations to individuals. This rule is valid for created separate divisions only from 01/01/2017 (subclause 7, clause 3.4, article 23 of the Tax Code of the Russian Federation). There is no need to transfer data about separate divisions that accrued payments and rewards before January 1, 2021. Extra-budgetary funds will independently transfer this data to the Federal Tax Service.

Business trips

A provision was established that daily allowances for paying business trips are not subject to insurance contributions within the limits established for personal income tax purposes (clause 2 of Article 422 of the Tax Code of the Russian Federation).

Please note that personal income tax is not withheld from daily allowance in the amount of no more than (clause 3 of article 217 of the Tax Code of the Russian Federation):

• 700 rub. – on business trips around Russia;
• 2,500 rub. - on business trips abroad.

Previously, daily allowances were fully exempt from insurance premiums in accordance with Part 2 of Art. 9 of Law No. 212-FZ.

Rates

Insurance premium rates in 2021 have not changed. The limits of the contribution base were only increased:

• For compulsory pension insurance: 22% within the established amount of the contribution base (in 2021 - 796,000 rubles, in 2021 - 876,000 rubles); 10% above the limit;
• For OSS in case of temporary disability and in connection with maternity: 2.9% of the amount of payments within the established amount of the contribution base (in 2021 - 718,000 rubles, in 2021 - 755,000 rubles); 1.8% on payments in favor of foreign citizens temporarily staying in the Russian Federation, within the limits of the contribution base;
• For compulsory medical insurance: 5.1% of all payments per year, regardless of their size.

Limit base for contributions in 2021

The maximum base for calculating insurance premiums in 2021 has increased; the table below contains the new established contribution rates for different types of employee insurance.

Limits are set only for two types of insurance:

• for pension insurance - 876,000 rubles (in 2021 - 796,000);
• for compulsory social insurance - 755,000 rubles (in 2016 - 718,000).

With regard to amounts for compulsory health insurance and contributions to the Social Insurance Fund for injuries, the law does not provide for a maximum base size, therefore this category of contributions is calculated at a single rate, regardless of how much is paid to the employee.

Let us show with an example how to calculate the amount of contributions payable, taking into account the maximum base for accrual for pension and health insurance in 2021.

Calculation example: a senior lawyer was paid a total of RUB 913,000 during 2021. How to calculate the amount payable for insurance for this employee?

• contributions to the Pension Fund within the limit: 876,000 * 22% = 192,720 rubles;
• contributions to the Pension Fund over the limit: (913,000 - 876,000) * 10% = 3,700 rubles;
• contributions to the FFOMS (there is no limit, therefore the entire amount is taxed at one rate): 913,000 * 5.1% = 46,563 rubles;
• contributions to the Social Insurance Fund within the limit: 755,000 * 2.9% = 21,895 rubles;
• contributions to the Social Insurance Fund in excess of the limit are not accrued.

In total, in 2021 the employer pays 264,878 rubles in contributions, which is 29% of payments to this employee. The savings are insignificant (versus 30%), but they still exist.

Reporting to the Federal Tax Service

In 2021 the following remained the same:

• Form SZV-M (submitted to the Pension Fund of Russia) - information about individual personalized accounting, which will be submitted monthly, as in 2021;
• Form DSV-3 (submitted to the Pension Fund of Russia) - information provided by the policyholder transferring additional insurance contributions to the employee's funded pension - quarterly;
• Form SPV-3 (submitted to the Pension Fund of Russia) - a form that the policyholder submits within three calendar days from the date of application upon retirement.

However, forms RSV-1 (quarterly), RSV-2 (annually), RV-3 (quarterly) and 4-FSS (quarterly) were modified into the reporting form Calculation of insurance premiums, approved by order of the Federal Tax Service of the Russian Federation dated October 10, 2016 No. MMV - 7 -11/55.

This order comes into force on January 1, 2021, the first calculation in the form must be submitted for the first quarter of 2021. The deadline for submitting the quarterly report to the Federal Tax Service is no later than the 30th day of the month following the reporting (calculation) period (clause 7 of Art. 431 of the Tax Code of the Russian Federation). This period is the same for all policyholders and does not depend on the form of reporting - on paper or electronically. For the first quarter of 2021, the form must be submitted no later than May 2, 2017 (April 30, 2021 is a Saturday). Organizations with an average number of employees exceeding 25 people for the previous year are required to submit reports only in electronic form.

Calculation of insurance premiums

Let's look at the structure of the Calculation of Insurance Premiums report. The calculation consists of three sections:

Section 1 “Summary of the obligations of the payer of insurance premiums”

– this section is filled out by contribution payers who make payments to individuals. It contains summary data on the amounts of contributions payable (for each type of contribution).

Separate appendices of this section reflect calculations of the amounts of contributions for compulsory pension, medical and social insurance (number of insured persons, amount of accrued payments, amount of payments not subject to contributions, contribution base).

In a separate subsection it is also necessary to reflect data on contributions for additional social security - previously this data was submitted in the reporting form RV-3 of the Pension Fund of the Russian Federation.

Also, individual applications of the Calculation reflect information on compliance with the conditions for applying reduced contribution rates.

Section 2 “Summary data on the obligations of insurance premium payers of heads of peasant (farm) farms”

contains the calculation of the amounts of insurance premiums for the head and members of the peasant farm.

Section 3 “Personalized information about insured persons”

contains information on accrued insurance contributions for compulsory pension insurance for each insured person (previously in the RSV-1 calculation, Section 6).

Sections 1 and 3 are completed by insurance premium payers making payments to individuals and are submitted quarterly. Section 2 is filled out by insurance premium payers - heads of peasant (farm) households annually.

Please note that the reporting form “Calculation of insurance premiums” does not include:

• sections of settlements with funds - there will be no data on the payment of insurance premiums and debts/overpayments in the report;
• section for recalculation of insurance premiums;
• sections of information about length of service and calculations of contributions to NS and PZ.

However, the following have been added to this form:

• personnel data of the insured persons;
• the amount of accrued contributions for “harmful” additional tariffs for each insured person;
• the amount of accrued contributions to the Social Insurance Fund for foreigners for each insured person.

Now the primary report for Calculation of Insurance Premiums will not contain corrective personalized information from previous periods.

Corrective personal information will be included in corrective calculations containing the same set of data as the original data. Now report adjustments will be submitted separately from the original data of the calculation of insurance premiums.

The calculation will be considered not submitted if:

• Information on the total amount of insurance contributions for compulsory pension insurance does not correspond to information on the amount of calculated insurance contributions for each insured person for the specified period: Line 061 in columns 3,4,5 of Appendix 1 of Section 1 of the Calculation must coincide with the amounts of lines 240 of Section 3 of the Calculation for every month accordingly.
• False personal data identifying insured individuals is indicated: Full name – SNILS – Taxpayer Identification Number (if available).

Reduced insurance premium rates

Reduced insurance premium rates in 2021, which will be applied by some insurance premium payers depending on their type of activity and tax regime, are specified in Art. 427 Tax Code of the Russian Federation. Let's summarize the tariffs in the table: