FSS non-taxable amounts. What payments are subject to contributions to pension, social, and health insurance?

Perhaps the most main question for an accountant, . After all, the quality of reporting on insurance premiums, which tax authorities now check, depends on his knowledge. In this article we will talk about literally every payment that is not subject to insurance premiums.

Where to look,

Since 2017, to understand what income is not subject to insurance premiums, you need to refer to article 422 Tax Code. From now on, it is she who regulates this issue.

The said article contains closed list positions. And this is important. Let us explain why. If you suddenly think about it, what charges are not subject to insurance premiums and in Art. 422 of the Tax Code of the Russian Federation did not find any mention of the corresponding amounts from your case, which means that contributions will still have to be calculated on them.

Please note that tax authorities extremely do not like broad interpretations of closed lists by the persons they check in their favor. So, be prepared to defend your position if you think that in your case amounts – not subject to insurance premiums.

Let us say right away that in relation to payments that are not subject to insurance premiums, no global changes have occurred. Their composition is quite uniform different companies and individual entrepreneurs, so they almost mirrored the transition from the Law on Insurance Contributions No. 212-FZ to new chapter 34 “Insurance premiums” of the Tax Code of the Russian Federation.

A complete list of which is not subject to insurance premiums

For convenience, we will show what payments are not subject to insurance premiums in 2017, in table form.

Type of payment	Explanation
State federal, regional and local benefits	This includes unemployment benefits and other required amounts within the framework of compulsory social insurance
All types of compensation from the state (within standards)	They may be related to: harm from damage to health; free provision housing, payment for housing and communal services, food, fuel or their cash equivalent; issuing products or money in return; payment for some sports nutrition, other attributes for professional sports; dismissal (exception: a) compensation for unclaimed leave; b) severance pay And average salary per month over 3 times the size (six times – northern territories); c) compensation to the manager, his deputies and chief accountant over three times average monthly earnings); training, retraining and advanced training of personnel; the contractor's costs for civil agreement; employment of those laid off due to layoffs, in connection with the reorganization or closure of an organization, individual entrepreneur, notary, lawyer, etc. execution labor responsibilities, including moving to another place (exception: money for negative factors labor), compensation for dairy products, for unclaimed leave (when not related to dismissal).
Disposable mat. help	people due to natural disasters or other emergencies for compensation material damage or harm to their health, as well as to victims in the Russian Federation from terrorist attacks; an employee whose family member has died; employees at the birth (adoption) of a child (including guardianship) in the first year. Limit: up to 50 tr. for each child.
Income of indigenous peoples from their traditional trade	Exception: wages
Amounts of insurance contributions	Includes: contributions for compulsory insurance personnel; contributions under contracts of voluntary personal insurance of employees with a period of 1 year for medical payments. expenses; contributions under medical contracts. services to employees for a period of 1 year with licensed honey. organizations; contributions under voluntary personal insurance contracts in the event of one’s death/or harm to health; pension contributions under non-state pension agreements.
Additional employer contributions to funded pension	Up to 12 tr. per year per employee
Travel costs for workers northern territories to the place of vacation and back and baggage allowance up to 30 kg kilograms	If you are on vacation abroad, then the cost of travel or flights (incl. luggage up to 30 kg) is not taxed.
Payments from election commissions, referendum commissions, from election funds	To positions elected in the Russian Federation: from the President of the Russian Federation to the local level
Price uniforms and uniforms	Issued by force of law, as well as to civil servants. Free or with partial payment. Remains for personal use.
Cost of travel benefits	Established by law separate categories workers
Mat. assistance to employees	Up to 4000 rub. per person per billing period
Payment for employee training	For basic and additional professional educational programs
Amounts to employees to pay interest on loans and credits	This means that the loan was taken for the purchase and/or construction of housing
Cash allowance, provision of food and things	Applies to the military, police department, fire service, heads of federal courier communications, employees of the penal system, customs authorities
Payments and other remuneration for labor and civil contracts(incl. author's order) in favor of foreigners, stateless persons temporarily staying in the Russian Federation	Exception: when such persons are recognized by Russian law insured

Note that in many of the cases listed above contract of employment or a civil law agreement allows you to issue not only money, but also a kind of awards. Which ones are not subject to insurance premiums?, will be clear from the type of contract (agreement) with the person. In other cases premiums not subject to insurance contributions, are missing.

Payments for business trips

Perhaps the only thing major change affected excess daily allowances. These amounts remained the same: from 700 rubles. within Russia and from 2.5 thousand for foreign trips. But starting from 2017, contributions will have to be charged for exceeding these values.

This is the rule for income tax is now also relevant for contributions from large daily allowances. Therefore, it is now only possible to say with a stretch about the daily allowance that it is.

And here's another which is not subject to insurance premiums and is directly related to business trips. These are the costs for:

• the path to the destination and back;
• airport taxes;
• commissions;
• way to the airport, train station (including transfers);
• baggage transportation;
• rental housing;
• mobile communications;
• fee for obtaining a foreign passport;
• visa fees;
• commission for currency exchange (check at the bank).

Similar rules about payments that are not subject to insurance premiums, act in relation to participants of higher governing bodies companies. When they come to a meeting of the board of directors, board, etc.

More income not subject to insurance premiums

Some amounts not subject to insurance premiums, stand somewhat apart from all of the above. They are obviously not included in the contribution base (see table below).

If you find an error, please highlight a piece of text and click Ctrl+Enter.

Payments within the framework of labor relations

The legislation provides for a closed list of payments exempt from insurance premiums. This list, in particular, includes:

• state benefits that are paid in accordance with the legislation of the Russian Federation (clause 1, part 1, article 9 of the Law of July 24, 2009 No. 212-FZ);

• all types of compensation to employees determined by law within the limits established by the legislation of the Russian Federation. For example, severance pay within three times the average monthly salary (clause 2, part 1, article 9 of the Law of July 24, 2009 No. 212-FZ, letter of the Ministry of Labor of Russia dated September 24, 2014 No. 17-3 / B-449) ;

• lump sum amount financial assistance parents, adoptive parents or guardians at the birth or adoption of a child. But only when such assistance is paid within the first year after birth or adoption and in an amount of no more than 50,000 rubles. for each child (clause 3, part 1, article 9 of the Law of July 24, 2009 No. 212-FZ);

• contributions for compulsory insurance of employees (clause 5, part 1, article 9 of the Law of July 24, 2009 No. 212-FZ);

• employee training fees for basic and additional professional programs(if training is related to professional activity employee and is carried out at the initiative of the organization) (clause 12, part 1, article 9 of the Law of July 24, 2009 No. 212-FZ), etc.

For more information about the conditions under which payment for employee training is not subject to insurance contributions, see

A complete list of payments that are not subject to insurance premiums is given in Article 9 of Law No. 212-FZ of July 24, 2009. For payments that are not indicated in this list, insurance premiums accrual is mandatory (letter of the Ministry of Health and Social Development of Russia dated March 23, 2010 No. 647-19).

An example of determining the calculation base for calculating contributions to compulsory pension (social, medical) insurance and the limit that allows not to charge contributions. The organization charges insurance premiums at general rates

Director A.V. Lvov, economist A.S. Kondratyev and secretary E.V. Ivanov work in the organization under employment contracts. In addition, a contract was concluded with Ivanova to perform work that is not part of her official duties.

In the first quarter of 2016, employees were accrued the following payments.

1. Lvov - 728,000 rubles, including:

• 630,000 rub. - salary;
• 98,000 rub. - bonus for production results.

All payments are subject to insurance premiums. Their total amount:

• exceeds 718,000 rubles. - for calculating social insurance contributions (FSS of Russia);
• does not exceed 796,000 rubles. - to calculate contributions for pension insurance(PFR).

Contributions for compulsory health insurance are accrued from any taxable payments, regardless of their size.

The accountant calculated contributions at the following rates:

• to the Pension Fund of the Russian Federation - 22 percent of the amount of 728,000 rubles;
• in the Federal Social Insurance Fund of Russia - 2.9 percent of the amount of 718,000 rubles. Payments in excess of this amount are not subject to contributions;
• in the Federal Compulsory Medical Insurance Fund - 5.1 percent of the amount of 728,000 rubles.

2. Kondratyev - 420,000 rubles, including:

• 270,000 rub. - salary;
• 100,000 rub. - bonus for production results;
• 50,000 rub. - financial assistance at the birth of a child.

The object of taxation of insurance premiums is all payments, except for financial assistance. Overall size payments recognized as the object of taxation (370,000 rubles) do not exceed the established limit values calculation base. Therefore, insurance premiums for this entire amount are calculated at the following rates:

• to the Pension Fund of the Russian Federation - 22 percent;
• in the Federal Social Insurance Fund of Russia - 2.9 percent;
• in the Federal Compulsory Medical Insurance Fund - 5.1 percent.

3. Ivanova - 470,000 rubles, including:

• 90,000 rub. - salary;
• 380,000 rub. - remuneration under a contract.

All payments are subject to insurance premiums. The total amount of payments does not exceed established limits. Payments under the work contract (380,000 rubles) are not included in the calculation base for calculating contributions to the Social Insurance Fund of Russia (clause 2, part 3, article 9 of the Law of July 24, 2009 No. 212-FZ). From Ivanova’s payments, the organization’s accountant calculated contributions as follows:

• to the Pension Fund of the Russian Federation (from the amount of 470,000 rubles) - at a tariff of 22 percent;
• in the Federal Social Insurance Fund of Russia (from the amount of 90,000 rubles) - at a tariff of 2.9 percent;
• in the Federal Compulsory Medical Insurance Fund (from the amount of 470,000 rubles) - at a tariff of 5.1 percent.

The calculation base for insurance premiums for the first quarter of 2016 for the organization as a whole is:

• for calculating contributions to the Pension Fund of the Russian Federation at a rate of 22 percent - 1,568,000 rubles. (RUB 728,000 + RUB 370,000 + RUB 470,000);
• for calculating contributions to the Social Insurance Fund of Russia - 1,178,000 rubles. (RUB 718,000 + RUB 370,000 + RUB 90,000);
• for calculating contributions to the FFOMS - 1,568,000 rubles. (RUB 728,000 + RUB 370,000 + RUB 470,000).

Situation: Is it necessary to pay insurance premiums for material incentives to an employee who is a member of the people's squad? The incentive is paid through subsidies from local budget, which the organization receives on the basis of an agreement with the city administration.

Yes need.

By general rule All payments to employees within the framework of employment relationships are subject to insurance contributions. In this case, the source of financing is not important: it is your own funds or budget funds. This follows from the provisions of Part 1 of Article 7 of the Law of July 24, 2009 No. 212-FZ.

There is no need to charge contributions only for payments that are indicated in the list given in Article 9 of Law No. 212-FZ of July 24, 2009. However, incentives for combatants paid by employers (including through subsidies from the local budget) are not included in this list. Therefore, for the amount of such payment, contributions must be calculated in general procedure. You just have to transfer them at your own expense.

Similar conclusions can be drawn from letters of the Ministry of Labor of Russia dated July 30, 2015 No. 17-3/OOG-1094, Pension Fund RF No. NP-30-26/9660, FSS of Russia No. 17-03-10/08-2786P dated July 29, 2014, Ministry of Health and Social Development of Russia dated March 23, 2010 No. 647-19.

Example of payment of insurance premiums upon payment material incentives employee - member of the people's squad

Driver Yu.I. Kolesov is an employee of Alpha LLC. He is also an active member of the people's squad. “Alpha”, by agreement with the city administration, received a subsidy in the amount of 10,000 rubles. for material incentives for vigilantes. For each shift, the vigilante is entitled to 500 rubles. (With taking into account personal income tax). Kolesov had 10 such shifts during the month.

The organization applies general insurance premium rates.

The cumulative total of payments to Kolesov since the beginning of the year does not exceed the maximum values ​​for the calculation of insurance contributions to the Pension Fund of the Russian Federation and the Social Insurance Fund of Russia.

At the end of the month, the accountant determined the amount to be accrued to the people's vigilante Kolesov:

500 rub. × 10 = 5000 rub.

The amount of personal income tax to be withheld was:
5000 rub. × 13% = 650 rub.

Amount of financial incentives to be paid:
5000 rub. - 650 rub. = 4350 rub.

The accountant also calculated insurance premiums:

- 1100 rub. (RUB 5,000 × 22%) - for pension insurance;
- 145 rub. (5000 rubles × 2.9%) - for social insurance;
- 255 rub. (RUB 5,000 × 5.1%) - for health insurance.

The amount of insurance premiums is 1500 rubles. (1100 rubles + 145 rubles + 225 rubles) the employer paid at his own expense.

Advice: If you are ready to defend your position in court, then you don’t have to charge insurance premiums for such payments. The following arguments will help in court.

Insurance premiums must be calculated on payments accrued to employees within the framework of labor relations or under civil contracts (Part 1, Article 7 of Law No. 212-FZ of July 24, 2009). Participation of an employee in the people's squad is his voluntary decision. This decision has nothing to do with the fulfillment of any obligations under an employment or civil contract.

Organs local government can materially stimulate the activities of people's squads. The purpose of this incentive is to support citizens and their associations that participate in the protection public order(Part 2 Article 6, Part 1 Article 26 of the Law of April 2, 2014 No. 44-FZ). Forms financial incentives are not legally limited. That's why local administration can choose various options. Including the transfer from the local budget of funds to encourage specific employees of the organization who have expressed a desire to be on duty in the squad.

Such incentives do not have signs of being subject to insurance premiums. Therefore, when paying them, the organization should not charge insurance premiums. Not at the expense of received budget subsidies(reducing the amount intended for the employee), nor at the expense of one’s own funds.

Participation in corporate events

Situation: Do I need to charge insurance premiums for the costs of paying for a corporate holiday?

No no need. IN in this case It is impossible to determine the amount of income separately for each employee.

Organizations often conduct various corporate events for its employees - new year holidays, trainings with trips outside the offices, company anniversaries, etc. As a rule, during such events, employees receive free income in in kind. After all, the organization pays for food, drinks, and entertainment for them. And in theory, insurance premiums should be charged on the amounts spent in this regard (Part 1, Article 7 of Law No. 212-FZ of July 24, 2009).

However, it will not be possible to establish exactly who ate and drank how much during the corporate party. And since there is no personal accounting, it is impossible to determine the calculation base for calculating contributions (Part 6, Article 15 of Law No. 212-FZ of July 24, 2009).

The same position is shared by the Russian Ministry of Labor (letter dated May 24, 2013 No. 14-1-1061) and arbitration courts(see, for example, the determination of the Supreme Arbitration Court of the Russian Federation dated November 26, 2012 No. VAS-16165/12, FAS resolution Central District dated September 21, 2012 No. A14-13077/2011).

Payments to employee family members

Situation: Is it necessary to charge contributions to compulsory pension (social, medical) insurance for the amount of payments in favor of the employee’s family members (for example, for the amount of financial assistance)?

No no need.

Payments in favor of persons who are not employed or employed by the organization civil relations, are not subject to contributions for compulsory pension (social, medical) insurance (Part 1 of Article 7 of the Law of July 24, 2009 No. 212-FZ).

Therefore, if labor or civil contracts (including copyright contracts) have not been concluded with family members of employees, the organization has no grounds for charging insurance premiums from the amounts paid to them. There are similar explanations in the letter of the Ministry of Labor of Russia dated February 18, 2014 No. 17-3/OOG-82.

Advance on salary

Situation: Is it necessary to accrue contributions to compulsory pension (social, medical) insurance when paying a salary advance?

No no need.

Payments for insurance premiums are calculated based on the results of each calendar month (Part 3 of Article 15 of the Law of July 24, 2009 No. 212-FZ). Consequently, the salary advance is included in the calculation of insurance premiums only at the end of this period, namely on the day the salary is calculated (Clause 1, Article 11 of the Law of July 24, 2009 No. 212-FZ).

Payments in favor of the deceased

Situation: Is it necessary to accrue contributions to compulsory pension (social, medical) insurance for payments to relatives for a deceased employee? The employee worked in the organization under an employment contract.

No no need.

After all, with the death of an employee labor Relations between him and the organization cease. That is, one of the conditions for calculating mandatory insurance premiums is violated (clause 6, part 1, article 83 of the Labor Code of the Russian Federation, part 1, article 7 of the Law of July 24, 2009 No. 212-FZ).

In addition, after the death of an employee, it is no longer possible to implement it personal rights for insurance coverage. He can no longer receive a pension, hospital benefits, free medical care. That is, charging insurance premiums after the death of an employee would contradict the basic principle of compulsory insurance.

That's why There is no need to pay insurance premiums. Moreover, starting from the month in which the date of death falls.

There are similar explanations in the letter of the Ministry of Labor of Russia dated February 20, 2013 No. 17-3/292.

Payment under an outsourcing agreement

Situation: Is it necessary to charge contributions for compulsory pension (social, medical) insurance from the outsourcing fee? According to the contract, the contractor’s employees work on the customer’s premises.

No no need.

After all, with outsourcingIn this case, the customer transfers remuneration to the performer of work or services. The customer does not pay anything directly to the contractor’s employees; he does not have employment contracts with them.

Insurance premiums are levied on payments in favor of individuals, and not in favor of organizations. And they are accrued only within the framework of:

• employment contracts;

• civil contracts for the performance of work and provision of services;

• copyright agreements.

The customer does not have any of the above agreements with the contractor’s employees. They perform work (services) under an agreement concluded between their employer and the customer. Contracts with employees are concluded by the contractor. It is he who is obliged to charge insurance premiums for payments to his employees.

This follows from the provisions of Part 1 of Article 7 of the Law of July 24, 2009 No. 212-FZ.

Based on materials from open sources

Perhaps the most important question for an accountant is. After all, the quality of reporting on insurance premiums, which tax authorities now check, depends on his knowledge. In this article we will talk about literally every payment that is not subject to insurance premiums.

Where to look,

Since 2017, to understand what income is not subject to insurance premiums, you need to refer to Article 422 of the Tax Code. From now on, it is she who regulates this issue.

This article contains a closed list of positions. And this is important. Let us explain why. If you suddenly think about it, what charges are not subject to insurance premiums and in Art. 422 of the Tax Code of the Russian Federation did not find any mention of the corresponding amounts from your case, which means that contributions will still have to be calculated on them.

Please note that tax authorities extremely do not like broad interpretations of closed lists by the persons they check in their favor. So, be prepared to defend your position if you think that in your case amounts – not subject to insurance premiums.

Let us say right away that in relation to payments that are not subject to insurance premiums, no global changes have occurred. Their composition is quite uniform across different companies and individual entrepreneurs, so they almost mirrored the transition from the Law on Insurance Contributions No. 212-FZ to the new Chapter 34 “Insurance Premiums” of the Tax Code of the Russian Federation.

A complete list of which is not subject to insurance premiums

For convenience, we will show what payments are not subject to insurance premiums in 2017, in table form.

Type of payment	Explanation
State federal, regional and local benefits	This includes unemployment benefits and other amounts required under compulsory social insurance.
All types of compensation from the state (within standards)	They may be related to: harm from damage to health; free provision of housing, payment for housing and communal services, food, fuel or their cash equivalent; issuing products or money in return; payment for some sports nutrition and other attributes for professional sports; dismissal (exception: a) compensation for unclaimed leave; b) severance pay and average monthly salary over 3 times the amount (six times in the northern territories); c) compensation to the manager, his deputies and the chief accountant in excess of three times the average monthly salary); training, retraining and advanced training of personnel; costs of the contractor under a civil agreement; employment of those laid off due to layoffs, in connection with the reorganization or closure of an organization, individual entrepreneur, notary, lawyer, etc. fulfillment of work duties, including moving to another place (exception: money for negative labor factors), compensation for dairy products, for unclaimed leave (when not related to dismissal).
Disposable mat. help	people due to natural disasters or other emergencies for compensation for material damage or harm to their health, as well as victims of terrorist attacks in the Russian Federation; an employee whose family member has died; employees at the birth (adoption) of a child (including guardianship) in the first year. Limit: up to 50 tr. for each child.
Income of indigenous peoples from their traditional trade	Exception: wages
Amounts of insurance contributions	Includes: contributions for compulsory personnel insurance; contributions under contracts of voluntary personal insurance of employees with a period of 1 year for medical payments. expenses; contributions under medical contracts. services to employees for a period of 1 year with licensed honey. organizations; contributions under voluntary personal insurance contracts in the event of one’s death/or harm to health; pension contributions under non-state pension agreements.
Additional employer contributions to funded pension	Up to 12 tr. per year per employee
The cost of travel for workers from the northern territories to the place of vacation and back and baggage allowance up to 30 kg kilograms	If you are on vacation abroad, then the cost of travel or flights (incl. luggage up to 30 kg) is not taxed.
Payments from election commissions, referendum commissions, from election funds	To positions elected in the Russian Federation: from the President of the Russian Federation to the local level
Cost of uniforms and uniforms	Issued by force of law, as well as to civil servants. Free or with partial payment. Remains for personal use.
Cost of travel benefits	Provided by law to certain categories of workers
Mat. assistance to employees	Up to 4000 rub. per person per billing period
Payment for employee training	For basic and additional professional educational programs
Amounts to employees to pay interest on loans and credits	This means that the loan was taken for the purchase and/or construction of housing
Cash allowance, provision of food and things	Applies to the military, police department, fire service, heads of federal courier communications, employees of the penal system, customs authorities
Payments and other remuneration under labor and civil law contracts (including author’s orders) in favor of foreigners, stateless persons temporarily staying in the Russian Federation	Exception: when such persons are recognized as insured under Russian law

Note that in many of the cases listed above, an employment agreement or a civil law contract allows you to issue not only money, but also a kind of awards. Which ones are not subject to insurance premiums?, will be clear from the type of contract (agreement) with the person. In other cases premiums not subject to insurance contributions, are missing.

Payments for business trips

Perhaps the only serious change concerned the excess daily allowance. These amounts remained the same: from 700 rubles. within Russia and from 2.5 thousand for foreign trips. But starting from 2017, contributions will have to be charged for exceeding these values.

This income tax rule now also applies to large daily allowance contributions. Therefore, it is now only possible to say with a stretch about the daily allowance that it is.

And here's another which is not subject to insurance premiums and is directly related to business travel. These are the costs for:

• the path to the destination and back;
• airport taxes;
• commissions;
• way to the airport, train station (including transfers);
• baggage transportation;
• rental housing;
• mobile communications;
• fee for obtaining a foreign passport;
• visa fees;
• commission for currency exchange (check at the bank).

Similar rules about payments that are not subject to insurance premiums, apply to members of the company’s senior management bodies. When they come to a meeting of the board of directors, board, etc.

More income not subject to insurance premiums

Some amounts not subject to insurance premiums, stand somewhat apart from all of the above. They are obviously not included in the contribution base (see table below).

If you find an error, please highlight a piece of text and click Ctrl+Enter.

The general list of payments that are not subject to insurance premiums is given in Article 9 of Federal Law No. 212-FZ of July 24, 2009. However, it requires some explanation. Officials periodically issue explanatory letters.

STATE BENEFITS
Benefits paid in accordance with the law, including unemployment benefits, as well as benefits and other types of compulsory insurance coverage under compulsory social insurance(Subclause 1, Clause 1, Article 9 of Law No. 212-FZ). However, it is not stated here that state benefits include benefits for temporary disability, child care and maternity benefits. However, the amounts of these benefits are also exempt from contributions. After all, such benefits are insurance coverage for compulsory social insurance (Clause 2, Article 8 of the Federal Law of July 16, 1999 No. 165-FZ “On the Fundamentals of Compulsory Social Insurance”).

Filling rules sick leave explained
And these clarifications are given in the joint letter of the Ministry of Health and Social Development of Russia and the Federal Social Insurance Fund of Russia dated May 21, 2010 No. 14-6/10/2-4208 and No. 02-03-09/08-1132P.

Thus, the letter states that since the maximum amounts of benefits for temporary disability and pregnancy and childbirth have been abolished since 2010, the column where the maximum amount of daily benefits was previously indicated should not be filled out.

The reverse side of the temporary disability certificate is filled out as follows.

The first section indicates the type of employment contract (permanent or rush job) and its term. This is important in urgent cases employment contract, concluded for a period of up to six months, since temporary disability benefits in this case are paid for no more than 75 calendar days.

The second section indicates the duration insurance period in years, months and calendar days. When calculating it, one must be guided by the Rules approved by order of the Ministry of Health and Social Development of Russia dated February 6, 2007 No. 91.

Since 2010, a mark indicating the degree of limitation of the ability to labor activity no need to do it. In this place, enter only the disability group (if any).

In the third section, in the subsection “Purpose of benefits,” the type of benefit and the duration of the period for which it is paid are indicated.

If a travel agency has grounds for reducing benefits or refusing to pay them, then this is entered into the appropriate lines.

In the "Average" column daily earnings» table “Information about wages» in addition to the calculated average daily earnings, you must indicate in brackets size limit average daily earnings (this year - 1136.99 rubles).

The table “Benefits Due” indicates the period of illness of the employee, the number of calendar days for which the benefit is paid, and the amount of the daily benefit. Column “Amount of daily allowance, calculated from maximum size benefits" is not filled out.

Since the amount of benefits paid from social insurance funds is quite small, many travel agencies pay additional benefits to employees before their actual earnings. But keep in mind: if the amount of benefits calculated based on the employee’s average earnings turns out to be higher than the maximum amount established by law, then the employer must include the resulting difference in the calculation of insurance premiums. Moreover, if such additional payments are provided for in an employment (collective) agreement, they can be taken into account as part of labor costs that reduce taxable profit (the basis for this is clause 25 of Article 255 of the Tax Code of the Russian Federation). This opinion was expressed by the Russian Ministry of Finance in a letter dated June 22, 2010 No. 03-03-06/4/62.

The additional payment before the employee’s actual earnings will be able to be taken into account in expenses by “simplified” entities (subclause 6, clause 1, clause 2, article 346.16 of the Tax Code of the Russian Federation).

EXAMPLE
The travel agency employee was sick from April 1 to April 14, 2010 inclusive (14 calendar days in total). Let's assume that it average daily earnings, calculated by established rules, is 1200 rubles.

The maximum amount of payments subject to insurance premiums in 2010 is 415,000 rubles. Based on this amount, the employee’s average daily earnings cannot exceed RUB 1,136.99. (RUB 415,000: 365 days).
1200 rub. > 1136.99 rub.

This means that temporary disability benefits will be calculated from the estimated average earnings - 1136.99 rubles.

The employee's insurance period is 7 years. Hence, daily allowance will be equal to 909.59 rubles. (RUB 1,136.99 × 80%).

Then the total amount of benefits for all days of illness (14 calendar days) will be:
RUB 909.59 × 14 days = 12,734.26 rub.

If the travel agency decides to pay the employee additional temporary disability benefits before his actual earnings, then the amounts paid in excess of RUB 12,734.26. will have to be included in the calculation of insurance premiums.

COMPENSATION PAYMENTS
Insurance premiums are not subject to compensation payments(within the limits of the norms) established by law (subparagraph 2, paragraph 1, article 9 of Law No. 212-FZ). In this case, two points are important. Firstly, such payments must be directly enshrined in legislation. And secondly, they must be produced within the limits that are established, again, in accordance with the law.

Compensations related to, for example:
- with compensation for harm caused by injury or other damage to health;
- with the dismissal of employees, with the exception of compensation for unused vacation;
- with reimbursement of expenses for professional training, retraining and advanced training of employees;
- with expenses of an individual in connection with the performance of work, provision of services under civil law contracts.

Compensation for car use
In a letter from the Ministry of Health and Social Development of Russia dated March 12, 2010 No. 550-19, officials indicated that compensation to an employee for the use personal transport is not subject to insurance premiums. True, only if the use of the car is related to the performance by the employee of his work duties (say, due to traveling nature work).

MATERIAL AID
Insurance premiums are not assessed on the amount of one-time financial assistance paid to employees (regardless of its size!) in two cases. Both of them are spelled out in subparagraph 3 of paragraph 1 of Article 9 of Law No. 212-FZ.

Firstly, if financial assistance is provided individuals in connection with natural disaster or others emergency in order to compensate for material damage caused to them or harm to their health, as well as to individuals who suffered from terrorist attacks on the territory of the Russian Federation.

And secondly, if the payment is made to the employee in connection with the death of a member (members) of his family. As follows from article 2 Family Code Russian Federation, family members are spouses, parents and children (including adopted children).

Financial assistance may not be subject to insurance premiums if it is provided to employees (parents, adoptive parents, guardians) at the birth (adoption) of a child. However, payments in the amount of no more than 50,000 rubles are exempt from contributions. for each child. But there is one “but” here. Financial assistance will not be subject to insurance premiums only if it is provided within the first year after the birth (adoption) of a child. The child's year of birth is determined on the basis of his birth certificate.

Subclause 11 of clause 1 of Article 9 of Law No. 212-FZ allows not to charge insurance premiums on amounts of financial assistance provided by employers to their employees not exceeding 4,000 rubles. per year per employee. In this case, the grounds for such payment do not matter.

INSURANCE PAYMENTS
According to subparagraph 5 of paragraph 1 of Article 9 of Law No. 212-FZ, the following amounts are not subject to insurance contributions:
- insurance payments (contributions) for compulsory insurance of employees, carried out by the payer of insurance premiums in the manner established by law Russian Federation;
- payments (contributions) of the payer of insurance premiums under contracts of voluntary personal insurance of employees, concluded for a period of at least one year, providing for payment by insurers medical expenses these insured persons;
- payments (contributions) of the payer of insurance premiums under voluntary personal insurance contracts for employees, concluded exclusively in the event of the death of the insured person and (or) harm to the health of the insured person;
- pension contributions payer of insurance premiums under non-state pension agreements.

Also, insurance premiums are not assessed on the amounts of payments (contributions) under contracts for the provision of medical services employees entering into contracts for a period of at least one year with medical organizations that have licenses to provide medical services, issued in accordance with the legislation of the Russian Federation.

Thus, if a contract with an insurance or medical organization concluded for a period of one year or more, then payments (contributions) on it are not subject to insurance premiums. In this case, the terms of the contracts may, among other things, provide for reimbursement of the employee’s expenses for treatment abroad, Spa treatment or purchasing medications.

In addition, it does not matter to whom the money is paid under the voluntary health insurance agreement: medical institution who provided services, or to an employee as compensation expenses incurred. This follows from the wording of subparagraph 5 of paragraph 1 of Article 9 of Law No. 212-FZ.

TUITION PAYMENT
Subclause 12 of clause 1 of Article 9 of Law No. 212-FZ allows not to impose insurance premiums on the amount of training fees for employees in basic and additional professional educational programs, including for vocational training and retraining.

But here you need to take into account several nuances.

Firstly, the main professional educational programs include primary, secondary, higher, and postgraduate programs vocational education(Clause 5 of Article 9 of the Law of the Russian Federation of July 10, 1992 No. 3266-1 “On Education”). Consequently, the travel agency also has the right not to take into account, when calculating insurance premiums, the costs of employees receiving secondary professional and higher education, as well as for their postgraduate studies.

Secondly, training should take place in educational institutions having state accreditation and license.

Let us note that professional training or retraining of personnel can take place at the initiative of both the employer and the employee himself (Articles 196, 197 Labor Code RF, information mail Presidium of the Supreme Arbitration Court of the Russian Federation dated March 14, 2006 No. 106). The conditions for such training are established in collective agreements, agreements, labor or additional agreements(Articles 196, 197 of the Labor Code of the Russian Federation). At the same time, Article 9 of Law No. 212-FZ does not make any distinction depending on who initiated the vocational training or retraining, training - employee or employer.

PAYMENTS IN FAVOR OF FOREIGNERS
Payments and remunerations under labor and civil law contracts, including copyright contracts, accrued in favor of foreign citizens and stateless persons temporarily staying in Russia. This is stated in subparagraph 15 of paragraph 1 of Article 9 of Law No. 212-FZ.

The status of a foreign citizen is determined Federal law dated July 25, 2002 No. 115-FZ “On legal status foreign citizens in the Russian Federation."

Payments that are not subject to contributions to the Federal Social Insurance Fund of Russia
Any remuneration paid to individuals under civil contracts is not subject to insurance contributions to the extent payable to the Federal Social Insurance Fund of Russia. This norm is enshrined in subparagraph 2 of paragraph 3 of Law No. 212-FZ.

The article was published in the journal "Accounting" tourism activities" No. 8, August 2010