Current payments for insurance premiums. Insurance premiums: who, when, how much

Business entities interact with their partners, and as a result of these relationships, they must periodically fulfill their obligations in the form of payment of certain payments. Currently, all payments are made by non-cash transfers based on payment slips. At the same time, it is very important to correctly indicate the order of payment in the payment order in 2018, which is valid as in previous periods.

In order for the transfer of funds to take place, the organization must send a special instruction to the bank to transfer from its account to the account of the recipient of the funds. If there are funds in the account, the bank must fulfill them within the established time frame.

The client can immediately send several payment orders to the credit institution. In addition, other entities, for example, regulatory authorities or bailiffs, also have the right to send collection orders to the bank, with or without the client’s knowledge, to debit funds from the entity’s account.

Therefore, it is important for the bank to know in what order to execute these documents. This problem can be solved by the order of payment in the payment order, which is indicated by the client in accordance with current legislation.

The order of payment is the sequence of execution by a credit institution of documents received for execution to debit funds from the account of the client it serves.

The norms of legislative acts have approved a directory of priority codes, which a business entity must indicate in payment orders. This is enshrined in the Civil Code of the Russian Federation. It is these numbers that an organization or individual entrepreneur should use to avoid double interpretation. After all, the most important orders must be executed first, such as when paying taxes as required, alimony, etc.

In this case, it matters whether there are enough funds in the account of the business entity. If yes, then the debit will be made as orders are received by the bank - that is, the time the payment is received.

However, if there is not enough money in the account, then the order of payment is important information for the bank and the client himself. First of all, you need to write off funds with the lowest value of such a code.

Order of payment in a payment order in 2018, table of values

Let's take a closer look at all the values ​​of the ciphers that determine the order of payment, indicated in field 21 in the payment order in 2018, sample.

Some features

When paying taxes, should I indicate 3 or 5?

If all payments are made by the organization strictly within the established deadlines, then the payment orders must indicate priority 5. This rule applies to taxes of any type - according to the simplified tax system, on property, on profit and others.

Code 3 is used in cases where a forced demand for debt payment is received. Usually, for its execution, the authority generates a collection order with the specified priority.

Attention! If the debt was identified by the business entity independently, then field 21 in the payment order will contain priority 5.

Order of payment for insurance premiums

Since 2017, management of all major insurance premiums has been transferred from funds to the tax office. But this rearrangement did not change the order of payments made. If the payment is made in the usual manner according to the established deadlines, priority 5 is indicated. If a collection request comes from the Federal Tax Service in connection with the imposition of a fine, then its repayment will be carried out in priority 3.

In addition, it is allowed to transfer contributions for the organization to individuals or third-party organizations. In this case, the priority should also be 5.

Priority when paying penalties and fines

Another frequently asked question when drawing up payment slips is what order to put in place if fines or penalties are transferred in accordance with tax requirements received from the tax authorities. Tax payments are classified as stage 3, but nothing is mentioned in the establishing documents about penalty payments.

The Ministry of Finance issued its clarifications on this issue. He clarified that payments for penalties and fines are not provided for in the first to fourth stages. Based on this, only the fifth line must be entered in the documents for these payments.

The payer's account is blocked

The tax authority may put forward a decision to block transactions on the current account of a business entity, and the bank is obliged to comply with it unconditionally.

When blocked, almost all operations are stopped.

However, according to the law, the following payments will still be made:

• Payment of claims for taxes and duties within the framework of collection orders (priority 3);
• Listing of current tax payments, as well as fines and penalties for them.

Attention! Thus, if the account is blocked, then payments submitted within the framework of priority 1 to 3 will still be executed. In this case, the transfer of penalties and fines must be carried out with priority 3 (under normal conditions, priority 5 is used).

Priority if there is no money in the account

In an acute financial situation, a business entity may submit more payment orders to a credit institution than it has in its current account. Each time a document is received, the bank checks whether there are enough funds to execute it.

If the system responds that the available funds in the account have run out, the following happens:

• All documents of priority 5 (with the exception of a few cases) are immediately canceled by the bank upon submission;
• All other documents in sequence 1 through 4, as well as exceptions from 5, are placed in the queue. They are executed as funds are received. At the same time, documents both created by the organization and received from outside appear in the queue.

Attention! A business entity has the right to withdraw any document created by it from the queue. Also, the bank does not have the right to determine the order of execution of documents of the same priority at its discretion.

The order of payment of wages in 2018

The transfer of salaries is mentioned in several queues at once:

• If wages are paid to employees under normal circumstances, then priority should be set to 3. The same indicator is used when paying maternity benefits, vacation pay, sick leave and the like.
• If an organization has a debt to an employee, and its repayment is made within the framework of a writ of execution, then it is necessary to put in priority 2.
• If it was concluded with an individual for the provision of services, then such payment does not fall under salary. In this regard, when transferring remuneration under contracts, priority 5 is used.

When paying tax requirements

When paying claims, it matters who initiates the payment.

If the Federal Tax Service makes an unconditional demand for the collection of a fine or penalty in the form of a collection order, then such payment is made with priority 3. In fact, the business entity does not draw up any payment document for it, and the write-off is made without its consent.

If the Federal Tax Service has issued a paper demand for tax payment, and the business entity fulfills it independently by issuing a payment order, then the usual rule for fines applies - it is necessary to put in priority 5.

Payments under writs of execution

Execution of transfers according to writs of execution is included in several queues at once.

Therefore, the value entered will depend on the type of sheet itself:

• 1 - is carried out when paying for compensation for harm to health, as well as for alimony;
• 2 - Writs of execution for severance pay, payment of earnings by court decision, awards awarded to authors of intellectual activity;
• 4 - All other types of writs of execution.

Attention! The list of writs of execution, which falls under priority 4, is open.

What to do if there is an error in the payment

One of the common mistakes when processing payment orders is the incorrect order of payment. What should I do if the payment has already been sent, and this detail is indicated incorrectly?

The Ministry of Finance in its letter dated October 4, 2017 indicates that Regulation 383-P does not stipulate that an error in this field should lead to a refusal to transfer funds. Yes, banks have the right to develop their own internal rules for the execution of documents, but they should not conflict with the federal ones.

It follows from this that formally the bank does not have the right to refuse to execute a payment to a client if the order is placed in the wrong order. However, most often banks ask to redo the disputed document, or to write a letter clarifying the details. You can, of course, insist on your own, but disputes with a credit institution can drag on for a long time.

If an arbitration court on January 12, 2016 accepted an application to declare the debtor bankrupt, insurance premiums for 2015 do not count as current payments. Rationale: Based on paragraph 1 of Art. 5 of the Federal Law of October 26, 2002 N 127-FZ “On Insolvency (Bankruptcy)” (hereinafter referred to as the Bankruptcy Law), for the purposes of the Bankruptcy Law, current payments mean monetary obligations, requirements for the payment of severance pay and (or) wages of persons working or working under an employment contract, and mandatory payments arising after the date of acceptance of the application for declaring the debtor bankrupt, unless otherwise provided by the Bankruptcy Law. Creditors' claims for current payments are not subject to inclusion in the register of creditors' claims. Creditors for current payments during the relevant procedures applied in a bankruptcy case are not recognized as persons participating in the bankruptcy case (Clause 2 of Article 5 of the Bankruptcy Law). In paragraph 8 of the Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated June 22, 2006 N 25 “On some issues related to the qualification and establishment of requirements for mandatory payments, as well as sanctions for public offenses in a bankruptcy case,” it is stated that when applying the provisions of paragraph 1 of Art. . 5 of the Law on Bankruptcy and resolving the issue of the moment when the obligatory payment arises, for the purposes of classifying the relevant claims as current or to be included in the register of creditors’ claims, the courts must take into account the following. The object of taxation as a set of tax-significant transactions (facts) is formed by the end of the tax period. Moreover, it is formed in relation not to individual financial and economic transactions or other facts of significance for taxation, but to the totality of relevant transactions (facts) committed (occurring) during the tax period. This means that the occurrence of the obligation to pay tax is determined by the presence of the taxable object and the tax base, and not by the arrival of the last date of the period during which the corresponding tax must be calculated. Thus, the date on which the obligation to pay tax arises is the date of the end of the tax period, and not the date of submission of the tax return or the date of the end of the tax payment period. The legal position of the Plenum of the Supreme Arbitration Court of the Russian Federation, expressed in paragraph 8 of Resolution No. 25, is also applicable to insurance premiums, which, like taxes, relate to mandatory payments (Resolution of the Nineteenth Arbitration Court of Appeal dated July 30, 2015 in case No. A14-41/ 2015). Federal Law of July 24, 2009 N 212-FZ "On insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund" (hereinafter referred to as Law N 212-FZ) regulates relations related to the calculation and payment ( transfer) of insurance contributions to the Pension Fund of the Russian Federation for compulsory pension insurance, the Social Insurance Fund of the Russian Federation for compulsory social insurance in case of temporary disability and in connection with maternity, the Federal Compulsory Medical Insurance Fund for compulsory medical insurance (hereinafter also referred to as insurance contributions), as well as relations arising in the process of exercising control over the calculation and payment (transfer) of insurance premiums and bringing to responsibility for violation of the legislation of the Russian Federation on insurance premiums (Part. 1 tbsp. 1 of Law N 212-FZ). According to Part 1 of Art. 10 of Law N 212-FZ, the calculation period for insurance premiums is a calendar year. Thus, the end date of the 2015 billing period is December 31, 2015 (Resolution of the Nineteenth Arbitration Court of Appeal dated August 28, 2015 in case No. A64-72/2015). At the same time, paragraph 1 of the Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated July 23, 2009 N 63 “On current payments for monetary obligations in a bankruptcy case” establishes that in accordance with paragraph 1 of Art. 5 of the Bankruptcy Law, monetary obligations relate to current payments if they arose after the date of acceptance of the application for declaring the debtor bankrupt, that is, the date of the relevant determination. Based on the above, if the arbitration court on January 12, 2016 accepted an application to declare the debtor bankrupt, insurance premiums for 2015 do not apply to current payments (a similar situation was considered in the Resolution of the Arbitration Court of the Volga-Vyatka District dated September 15, 2015 in case No. A43 -18115/2014).

If an arbitration court on January 12, 2016 accepted an application to declare the debtor bankrupt, do insurance premiums for 2015 count as current payments?

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Bankruptcy: Legislation

Bankruptcy: Judicial practice

In order to recognize the equity holder’s claim as justified and include it in the register of creditors’ claims, it is necessary to provide evidence of the existence of an agreement providing for the transfer of residential premises and payment under this agreement

They are accrued at the end of each calendar month for payments and other remuneration in favor of employees, and are transferred on time in separate payment orders for each type - pension, social, medical - to the (bank) details of the Federal Tax Service to which reporting on them is submitted.

How are insurance premiums calculated?

Insurance premiums are calculated monthly on an accrual basis from the beginning of the billing period until the end of the month in which premiums are calculated.

Then, from the resulting contribution amount, you need to subtract the amount of monthly mandatory payments already paid.

The company is engaged in wholesale trade. Since the beginning of 2017, the company has four employees.

According to the staffing table, three employees are given the same salaries in the amount of 15,000 rubles, and one - in the amount of 20,000 rubles.

The company pays insurance premiums at a general rate of 30%, including compulsory health insurance – 22%, compulsory medical insurance – 5.1%, compulsory social insurance – 2.9%.

To do this, at the end of the month, the employee’s income, which includes all payments received by him for this month, is multiplied by the appropriate rate.

Then you need to add up the monthly insurance premium payments for all employees.

The amount of monthly mandatory payments for January for each employee with a salary of 15,000 rubles. will be equal to:

For OPS – 3300 rubles. (RUB 15,000 × 22%);

For OSS – 435 rubles. (RUB 15,000 × 2.9%);

For compulsory medical insurance – 765 rubles. (RUB 15,000 × 5.1%).

for an employee with a salary of 20,000 rubles.

For OPS – 4400 rubles. (RUB 20,000 × 22%);

For OSS – 580 rubles. (RUB 20,000 × 2.9%);

For compulsory medical insurance – 1020 rubles. (RUB 20,000 × 5.1%).

The total amount of accrued monthly mandatory payments for January will be 19,500 rubles, including:

For OPS – 14,300 rubles. (3 × 3300 rub. + 4400 rub.);

For OSS – 1885 rubles. (3 × 435 rub. + 580 rub.);

For compulsory medical insurance – 3315 rubles. (3 × 765 rub. + 1020 rub.).

In February, the amount of accrued monthly mandatory contributions payments will have the following values:

for employees with a salary of 15,000 rubles:

For OPS – 6600 rubles. (RUB 30,000 × 22%);

For OSS – 870 rubles. (RUB 30,000 × 2.9%);

For compulsory medical insurance – 1530 rubles. (RUB 30,000 × 5.1%);

for an employee with a salary of 20,000 rubles:

For OPS – 8800 rubles. (RUB 40,000 × 22%);

For OSS – 1160 rubles. (RUB 40,000 × 2.9%);

For compulsory medical insurance – 2040 rubles. (RUB 40,000 × 5.1%).

The total amount of accrued monthly mandatory payments for February on an accrual basis will be 39,000 rubles, including:

For OPS – 28,600 rubles. (3 × 6600 rub. + 8800 rub.);

For OSS – 3,770 rubles. (3 × 870 rub. + 1160 rub.);

For compulsory medical insurance – 6630 rubles. (3 × 1530 rub. + 2040 rub.).

Let us assume that monthly mandatory payments for insurance. The amount of monthly mandatory payments payable for February will be:

For OPS – 14,300 rubles. (28,600 – 14,300);

For OSS – 1885 rubles. (3770 – 1885);

For compulsory medical insurance – 3315 rubles. (6630 – 3315).

How are insurance premiums paid?

Accrued contributions for a calendar month are due no later than the 15th day of the calendar month following the month in which contributions were accrued.

note

From 2017, when paying insurance premiums, it is necessary to indicate the status value “01”. Only payers of contributions “for injuries” should indicate the status “08” (Order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n). If the 15th day of a calendar month falls on a weekend and (or) a holiday, a non-working day, then the payment deadline is postponed to the next working day.

Penalties and fines for late payments

Late payment of insurance premiums will result in the accrual of penalties. Penalties are accrued for each calendar day of delay, starting from the day following the established deadline for payment of insurance premiums, and up to and including the day of their payment (collection). Thus, penalties for insurance premiums are accrued from the 16th day of the month following the month in which the premiums were accrued.

Penalties are charged in the amount of 1/300 of the Bank of Russia refinancing rate in force on these days (for organizations, the penalty rate from the 31st calendar day of delay is 1/150 of the refinancing rate). However, Article 75 of the Tax Code establishes cases when penalties are not charged on arrears of insurance premiums. We are talking about arrears that the payer of insurance premiums could not pay due to the following circumstances:

• by decision of the tax authority, his property was seized;
• By decision of the court, interim measures were taken against him in the form of suspension of transactions on bank accounts, seizure of funds or property.

In this case, penalties are not charged for the entire period of validity of these measures.

note

The obligation to pay insurance premiums will not be considered fulfilled if you incorrectly indicate the budget classification code in the payment order.

For non-payment or incomplete payment of insurance premiums, the company may be fined. The fine will be 20% of the unpaid contributions. If the company intentionally failed to transfer insurance premiums, the fine will increase to 40% of the unpaid amount (Article 122 of the Tax Code of the Russian Federation).

Organizations and individual entrepreneurs that attract workers on the basis of an employment contract or a GPC agreement are required to pay insurance premiums. Entrepreneurs also pay contributions “for themselves” at fixed rates. Correctly calculated and timely paid insurance premiums will protect you from claims from the tax service.

Why are insurance premiums needed?

The purpose of social insurance is the protection and maintenance of persons who do not participate in public labor. The principle of operation of the insurance mechanism is simple: payers regularly transfer contributions to the appropriate funds, and when an insured event occurs, the funds pay the amounts required by law. Thus, the Social Insurance Fund pays part of the sick leave, the Pension Fund of the Russian Federation calculates pension payments, etc.

Types of mandatory insurance payments

Mandatory insurance premiums include 4 types of payments:

• Pension contributions (PPS) - consist of 2 parts: insurance and savings;
• Medical contributions (CHI);
• Contributions in case of temporary disability and in connection with maternity (VNiM) - go to pay benefits for illness, maternity leave, etc.;
• Contributions from industrial accidents and occupational diseases (NSiPZ).

Since 2017, contributions to compulsory health insurance, compulsory medical insurance and VNiM are controlled by tax authorities and regulated by Chapter. 34 Tax Code of the Russian Federation. Contributions from the NSiPZ are approved in the Federal Law of July 24, 1998 No. 125-FZ and the Federal Law of December 22, 2005 No. 179-FZ and are transferred to the Social Insurance Fund.

Payers of insurance premiums

According to Art. 419 of the Tax Code of the Russian Federation, insurance premiums are required to be paid by the categories of persons listed below. If a person corresponds to several categories at once, insurance premiums are paid for each basis separately: the individual entrepreneur transfers contributions separately for employees and separately for himself.

• Organizations and individual entrepreneurs that pay remuneration to individuals under an employment contract and GPA;
• Individual entrepreneurs and other persons who work “for themselves” (notaries, appraisers, lawyers, etc.);
• Individuals not registered as individual entrepreneurs who pay remuneration to individuals.

What amounts are insurance premiums calculated for?

Organizations and individual entrepreneurs that have a staff of employees charge contributions on the amounts paid under employment contracts: wages, additional payments, allowances, vacation pay, performance bonuses and compensation for unused vacation.

Important! There is no need to charge contributions if the contractor is an individual entrepreneur and transfers contributions “for himself.” Also, contributions are not paid on payments for purchased or leased property, with the exception of rights to intellectual activity (clause 4 of Article 420 of the Tax Code of the Russian Federation).

Contributions for payments in favor of foreigners are calculated depending on the legal status and the concluded agreement.

Highly qualified foreign specialists are highlighted separately. If such a specialist is assigned the status of a temporary resident, no contributions are accrued if he resides temporarily or permanently in the Russian Federation - contributions are paid to OPS and VNiM.

What amounts do not require contributions?

In Art. 422 of the Tax Code of the Russian Federation contains a list of amounts not subject to contributions for VNIM, compulsory medical insurance and compulsory health insurance: state benefits, all types of compensation, travel expenses within the established norms, etc. The list of payments exempt from contributions from the NSiPZ is specified in Law No. 125-FZ.

Payments that are not listed in the mentioned lists and do not relate to labor (anniversary bonuses, sanatorium vouchers at the expense of the employer, etc.) cause disputes between policyholders and regulatory authorities. Employers believe that such amounts do not need to be charged contributions, but employees of the tax service and funds take the opposite position. You have to defend your case in court; judicial practice on the issue is contradictory.

Basis for calculating contributions

The base on which insurance premiums are calculated is determined on an accrual basis throughout the year and is calculated at the end of each month. The total amount of contributions is equal to the product of the taxable base and the corresponding contribution rate.

For the calculation of contributions to VNiM, the Government of the Russian Federation has established a maximum value, which is indexed every year. In 2018, its amount is 815,000 rubles, therefore, contributions to VNiM are accrued until the employee’s taxable base reaches the maximum value.

There is no limit set for contributions to compulsory pension insurance, but for payments in excess of the limit, which in 2018 amounted to 1,021,000 rubles, contributions are paid at a reduced rate.

For contributions to compulsory medical insurance and from the National Social Health Insurance Fund, the maximum base is not limited, and reduced tariffs are not provided.

Tariff rates for contributions

Until 2020, payers for whom Art. 427 of the Tax Code of the Russian Federation does not establish reduced tariffs; contributions are calculated according to those specified in Art. 426 of the Tax Code of the Russian Federation on rates (see table).

Fixed contribution rates for individual entrepreneurs

The procedure for paying contributions “for yourself” differs from the rules for employers. Mandatory payments to individual entrepreneurs are set at a fixed amount for contributions to compulsory health insurance and compulsory medical insurance. Contributions from NSiPZ do not need to be accrued, but for VNIM - at the request of the individual entrepreneur. If an entrepreneur decides to transfer contributions to VNiM, he registers with the Social Insurance Fund and pays a fixed rate: in 2018 - 3,300 rubles.

The amount of contributions to mandatory pension insurance varies depending on the income of the entrepreneur in 2018:

• up to 300,000 rub. - rate 26,545 rubles;
• more than 300,000 rub. - payment is calculated as 26,545 + 1% × income over 300,000 rubles. and is limited to RUB 212,360.

Entrepreneurs will pay 5,840 rubles for compulsory medical insurance in 2018.

If an individual entrepreneur has not worked for a full calendar year, the amount of fixed payments is calculated based on the time actually worked.

How to calculate the amount of insurance premiums

Employers are required to monthly calculate and pay insurance premiums, the amount of which is determined by the formula:

From the amount of the monthly VNIM payment, the employer deducts benefits paid during the month, which must be paid by the Social Insurance Fund (three days of sick leave, etc.). If the amount of the benefit exceeds the contributions, an overpayment is generated, which is returned to the payer or offset against future payments.

When to transfer insurance payments

According to clause 3 of Art. 431 of the Tax Code of the Russian Federation, employers pay contributions until the 15th day of the month following the month of payment, inclusive. Insurance premiums for March are transferred until April 15, for April - May 15, etc. For each type of contribution, a separate payment invoice is generated indicating the corresponding payment to the BCC.

Individual entrepreneurs pay OPS contributions at a fixed rate until December 31 of the reporting year. Payment of 1% contributions is transferred no later than June 1 of the following reporting year. Entrepreneurs must pay contributions to compulsory medical insurance before December 31 of the reporting year, the same period is provided for contributions to VNiM.

In what reporting are insurance payments reflected?

Monthly employers submit a personalized report of the SZV-M form to the Pension Fund by the 15th day of the month following the reporting month. Information for up to 25 people is allowed to be submitted on paper, from 25 and above - in electronic form via TKS.

Towards quarterly reporting include form 4-FSS and Calculation of insurance premiums. The calculation of insurance premiums is submitted to the tax service by the 30th day of the month that follows the 1st quarter, half year, 9 months, year. It reflects information on contributions to VNiM, compulsory health insurance and compulsory health insurance. Employers whose average number of employees is more than 25 people submit a report in electronic form according to the TKS, and less than 25 - on paper.

A report on contributions from the NSiPZ in form 4-FSS is submitted to the FSS by the 20th day of the month that follows the 1st quarter, half year, 9 months and year on paper. If the report is sent via TKS, the due date is postponed by 5 days, i.e. until the 25th.

Annual reporting for contributions consists of the SZV-STAZH form, which is submitted before March 1 of the following reporting year and the register of insured persons, if additional contributions were paid for them.

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