Additional tariffs for insurance contributions to the Pension Fund. Application nuances

Additional tariffs for insurance contributions to the Pension Fund. Application nuances

(PFR Letter No. NP-30-26/20622 dated December 30, 2013 “On additional tariffs for insurance contributions”)

From January 1, 2014,
for certain categories of insurance premium payers
, in particular, for insurance premium payers in relation to payments and other remuneration in favor of individuals
employed in the types of work
specified in paragraphs.
1 and 2–18 paragraph 1 art. 27 of the Federal Law of December 17, 2001 No. 173-FZ “On Labor Pensions in the Russian Federation”
,
depending on the

class of working conditions
, carried out in the manner established by the legislation of the Russian Federation,
the following are applied
instead of the established additional tariffs additional tariffs for insurance contributions to the Pension Fund :

The Pension Fund of the Russian Federation clarified the issues of applying additional tariffs for insurance premiums.

Study leave

The procedure for calculating insurance premiums for additional tariffs

from certain payments and remunerations in favor of employees
depends on the employee’s employment
in the jobs specified in paragraphs.
1 and 2–18 paragraph 1 art. 27 of Law No. 173-FZ in the month in which these payments and remunerations are accrued, regardless of the employee’s employment conditions in the period
for which these payments and remunerations are accrued (that is, if they are made for previous periods).

Therefore, if an employee was on study leave for a month

, the period of which is not included in the grace period,
insurance premiums at the additional rate
for payments made to the employee in a given month
are not charged
.

The main thing is to be busy

The condition for the application of the additional tariff of insurance premiums is the employee’s employment in the work specified in paragraphs. 1 and 2–18 paragraph 1 art. 27 of Law No. 173-FZ.

In this regard, the calculation of insurance premiums at an additional rate

payments in favor of an employee engaged in work with harmful, difficult and dangerous working conditions
are made regardless of whether this period of work is included in the special length of service for the early assignment of a labor pension or not
.

Types and timing of payments

In case of full employment of the employee for a month

on the work specified in paragraphs.
1 and 2–18 paragraph 1 art. 27 of Law No. 173-FZ, the calculation of insurance premiums is carried out by the organization according to the corresponding additional tariffs
payments and remunerations
accrued this month
in favor of a given employee , included in the base for calculating insurance premiums,
regardless of for what periods these payments are made
(from taking into account payments for periods that are not included in the length of service for the early assignment of an old-age pension, for example, payment for study leave, bonuses for previous periods, etc.).

Harmful and usual working conditions

In case of partial employment of the employee for a month

as in work with harmful, difficult and dangerous working conditions, named in paragraphs.
1 and 2–18 paragraph 1 art. 27 of Law No. 173-FZ, and in work not specified
in the specified subparagraphs of paragraph 1 of Art.
27 of Law No. 173-FZ, calculation of insurance premiums
at the corresponding additional tariffs
is carried out
by the payer of insurance premiums

and remunerations
accrued this month in favor of this employee in proportion to the number of days (hours) actually worked
in the relevant types of work with harmful, difficult and dangerous conditions labor.

Calculation of actual time worked

for relevant types of work
with harmful, difficult and dangerous working conditions,
if the employee is employed for a full working day,
it should be carried out in working days
.

If the employee is employed on a part-time basis

–
in hours
.

However , if the employee is transferred to another job in the same organization

for production needs
for a period of no more than one month
, a pregnant woman in accordance with a medical certificate for work that excludes the impact of adverse production factors,
insurance premiums
are calculated at the appropriate additional rates
from all payments and remunerations accrued in this month
in favor of this employee,
regardless of the number days actually worked this month in jobs with harmful
, difficult and dangerous
working conditions
.

Part-time employment

An employee may be employed in work with harmful, difficult and dangerous working conditions for less than a month

(
part-time employment
).

At the same time, there were periods of release of the employee from performing labor duties

(both with and without preservation of earnings),
which are not included in the length of service for the urgent assignment of an old-age labor pension
(for example, study leave, additional days off to care for a disabled child, internship time, additional paid days under a collective agreement (in connection with the birth of a child, marriage registration, funeral, etc.).

In this case, the calculation of insurance premiums

at the corresponding additional tariffs, it is carried out

payments
accrued this month
in favor of this employee (included in the base for calculating insurance premiums)

(
hours
actually worked in the relevant types of work with harmful, difficult and dangerous working conditions.

Payment for sick leave and vacations

Periods of work that give the right to early assignment of an old-age labor pension, which was performed continuously during a full working day, are counted as length of service.

in calendar order.

At the same time, periods of receiving state social insurance benefits are included in the length of service.

during periods of temporary disability, as well as periods of
annual basic and additional paid leave
.

Consequently, insurance premiums for additional tariffs are calculated from all

accrued this month in favor of this employee
in proportion to the number of working days falling within the period counted towards the preferential length of service
.

Working pensioners

Insurance premiums at additional rates in favor of employees who have completed preferential service

for the early assignment of an old-age labor pension,
for whom a pension has been assigned, but who continue to work
in jobs with special working conditions,
are accrued in the generally established manner
.

Sources of funding for payments

Assignment of insurance premiums

at additional tariffs is made in the generally established manner for all payments and rewards in favor of the employee, recognized as the object of taxation,
regardless of the source of their financing
(including if these payments and rewards are made at the expense of budget subsidies),
with the exception
of the amounts specified in Art. . 9 of Law No. 212-FZ.

Part-time work

If the employee is engaged in his main job

(
with hazardous working conditions
)
and part-time work
(
with normal working conditions
), which are carried out within the framework of employment contracts (employment relations)
with the same employer, insurance premiums
at the additional rate
are calculated from all amounts of payments accrued to the employee in a given month in proportion the number of hours actually worked at work in hazardous working conditions
.

If an employee is employed in a main job (with hazardous working conditions) and part-time work (with normal working conditions) for one employer, and the part-time work is carried out not within the framework of an employment relationship, but on the basis of a separate civil law contract

, insurance premiums at the additional rate
are calculated only from the amounts of payments accrued in a given month for work in hazardous working conditions
within the framework of an employment contract (employment relationship).

For payments for part-time work

(
under normal working conditions
)
(meaning under a civil contract -
ed. )
insurance premiums are not charged
.

Highest tariff

If the employee is simultaneously employed in types of work

, specified in paragraphs.
1 clause 1 art. 27 of Law No. 173-FZ, and on the types of work
specified in paragraphs.
2–18 p. 1 art. 27 of Law No. 173-FZ within the framework of one employment contract, insurance premiums at the additional rate are calculated from all amounts of payments at the highest rate
.

Conditions for paying contributions at additional rates for hazardous working conditions

Additional tariffs for insurance premiums are established in paragraphs 1 – 3 of Article 428 of the Tax Code. The following applies:

• additional tariffs in the amount of 9% or 6% depending on the type of work performed by the employee. They are established in paragraphs 1 and 2 of Article 428 of the Tax Code;
• in the range from 0% to 8% depending on the class or subclass of working conditions, which is determined based on the results of the SOUT. They are provided for in paragraph 3 of Article 428 of the Tax Code.

According to additional tariffs in the amount of 9% or 6%, insurance premiums must be calculated only if the employee is engaged in work with harmful or dangerous working conditions, which give the right to early assignment of an old-age insurance pension. These types of work are listed respectively in subparagraph 1 of part 1 and paragraphs 2 - 18 of part 1 of article 30 of the Federal Law of December 28, 2013 No. 400-FZ “On Insurance Pensions”.

At the same time, if an employee is engaged in work with harmful or dangerous working conditions, specified in Federal Law No. 400-FZ of December 28, 2013, then contributions to compulsory health insurance at additional rates must be paid even if a special assessment of his workplace has not yet been carried out. The Ministry of Finance indicated this in a letter dated October 18, 2019 No. 03-15-05/80163.

If an employee is engaged in work with special working conditions that are not listed in Federal Law No. 400-FZ dated December 28, 2013, then regardless of the presence of harmful factors at his workplace, additional rates of insurance contributions to payments in favor of employees are not apply (letter of the Ministry of Finance dated October 16, 2019 No. 03-15-05/79238).

Previously on the topic:

Mandatory additional tariff for contributions. Judges' opinion

Is it necessary to pay additional tariff contributions for part-time employment in hazardous industries?

Insurance premiums for additional tariffs for compulsory health insurance: what do you need to know?

Payments for downtime are subject to additional tariffs.

Contributions for additional tariffs and special assessment of workplaces

For some categories of employees, additional tariffs for contributions to the Pension Fund have been introduced. Thus, a 9% rate is applied to the income of workers engaged in underground work, in hot shops and in work with hazardous working conditions. A 6% rate is applied to the income of workers employed in difficult working conditions. In this case, the additional tariff rate applies even to those incomes that exceed the limit. The policyholder can be exempted from additional tariffs on the basis of a special assessment of working conditions, which, from January 1, 2014, replaced the certification of workplaces.

If previously certification was assigned only to places where hand tools, equipment, mechanisms, machines, installations, devices, apparatus and vehicles were used and where sources of danger were present, then such restrictions were not established for a special assessment. It is mandatory to conduct a special assessment of all workplaces, including office staff.

During a special assessment, workplaces are examined for the presence or absence of harmful and (or) hazardous production factors. Workplaces where such factors are not identified are included in the declaration for submission to the labor inspectorate.

Workplaces where harmful or dangerous factors are identified are subject to tests and measurements. Based on their results, each workplace is assigned one of 4 classes of working conditions:

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• optimal,
• acceptable
• harmful (it is divided into 4 subclasses: first, second, third and fourth degree),
• dangerous.

The size of the additional tariff rate depends on the assigned class in accordance with Part 2.1 of Article 58.3 of Law No. 212-FZ:

Among other things, the results of the special assessment are used when filling out form 4-FSS. Based on these data, employees of the social insurance fund determine what amount of discount or premium on contributions “for injuries” should be established for a particular insurer, depending on the class of occupational risk.

Generate and submit online financial statements, VAT and profit declarations, 2-NDFL, simplified tax system and UTII, reporting to the Pension Fund of the Russian Federation and the Social Insurance Fund in the Kontur.Accounting web service. You no longer need to update or configure anything: we guarantee that the service always has up-to-date forms that comply with the law.