Insurance premium rates for injuries have been determined for 2021

Normative base

Federal Law No. 125-FZ of July 24, 1998 “On compulsory social insurance against accidents at work and occupational diseases”
Resolution of the Government of the Russian Federation No. 551 of June 17, 2016 “On amendments to the Rules for classifying types of economic activity as occupational risk”

Order of the Federal Social Insurance Fund of the Russian Federation No. 231 dated April 25, 2019 “On approval of the Administrative Regulations for the provision by the Social Insurance Fund of the Russian Federation of state services to establish a discount to the insurance tariff for compulsory social insurance against industrial accidents and occupational diseases”

Bank of Russia Regulation No. 383-P dated June 19, 2012 “On the rules for transferring funds”

Order of the Federal Insurance Fund of the Russian Federation No. 381 dated September 26, 2016 “On approval of the form of calculation for accrued and paid insurance premiums for compulsory social insurance against industrial accidents and occupational diseases, as well as for expenses for payment of insurance coverage and the Procedure for filling it out”

Pension contributions and contributions to the Social Insurance Fund

From 2012 to 2014, insurance premium rates were reduced for employers who hired people with an established disability group (with an established disability group of I, II or III). But since 2015, they are no longer valid, and therefore pension and other contributions are made for such employees in the general manner.

Insurance premium rates in 2021

The current FSS rate according to OKVED 2021 for accidents ranges from 0.2 to 8.5% of the amount of employee benefits. For the same period, all previously valid benefits will remain in effect. We are talking about reducing contributions to 60% if they are paid for employees who are disabled people of groups I, II or III. This norm works for both companies and individual entrepreneurs, even if they are not members of public all-Russian organizations of disabled people.

On September 18, 2020, bill No. 1027747-7 was introduced into the State Duma, according to which it is planned to extend the above rates and benefits until 2023.

OPS at additional rates

Legislative framework

Mandatory payments to the Social Insurance Fund also include insurance premiums for accidents - funds accumulated in Social Insurance are used for employee compensation in terms of compensation for damage to health. Such payments are mandatory for all insurers - entrepreneurs and legal entities using the labor of hired specialists (Law No. 125-FZ of July 24, 1998).

The employer is obliged to monthly calculate insurance premiums for injuries in 2021 to the Social Insurance Fund from the amounts of accrued income in favor of employees (under employment contracts). The following factors directly influence the amount of payments:

• tariffs for contributions approved at the legislative level;
• main type of activity of the subject;
• the right to apply tariff benefits in the reporting year;
• compliance with the procedure for applying benefits.

Depending on the degree of potential traumatic activity of the organization, the rate of contributions to the Social Insurance Fund (NS and PZ) in 2021 according to OKVED varies from 0.2 to 8.5%. Officials have provided for certain benefits and relaxations by type of activity. For example, an educational institution has the right to apply a tariff of 0.2%, and an enterprise with harmful (hazardous) production will pay from the income of employees at the maximum rate (8.5%).

The right to the benefit must be confirmed by submitting an appropriate application to the Social Insurance Fund. There are separate deadlines for the procedure. And if they are violated, the institution will not receive a relaxation in the next year and will pay contributions to the maximum.

ConsultantPlus experts discussed how to calculate insurance premiums against industrial accidents and occupational diseases. Use these instructions for free.

KBC for payment of contributions from accidents

The procedure for determining and lists of BCCs for 2019-2020 were approved by the Ministry of Finance.

Currently, “unfortunate” contributions are paid directly to the Social Insurance Fund. This circumstance predetermines the use of KBK in payments for contributions with the code of the contribution administrator represented by the corresponding state fund: 39310202050071000160, in which the first 3 digits (393) correspond to the FSS code.

To form the KBK, which is used for penalties on contributions from accidents, in the specified code the 14th and 15th digits (under the value 10) must be replaced by 21, that is, in field 104 of the order when paying penalties, KBK 39310202050072100160 is indicated. in fine payments, the value of 10 changes to 30.

“Unfortunate” contributions for both the 2019-2020 billing periods and for previous years should be sent to the details of the territorial social insurance office.

Read more about the FSS details in this material.

The payment for OSS contributions from the Taxpayer and the Pension Fund should be prepared with the Federal Tax Service data at the place of registration of the payer of the contributions and in field 104 indicate the budget classification code corresponding to the payment.

Look for the KBK table on insurance premiums paid to the Federal Tax Service.

How is the tariff determined?

Order of the Ministry of Labor of the Russian Federation No. 851n dated December 30, 2016 established occupational risk classes for types of economic activity according to OKVED, there are 32 of them in total. Depending on the occupational risk class, the law sets the tariff.

The official website of the Social Insurance Fund contains a table of insurance premium rates for injuries in 2021, indicating the class and tariff.

Since the rate of insurance premiums for injuries is determined according to OKVED, documents must be sent to the Social Insurance Fund annually to confirm the main type of activity:

• application for confirmation of the main type of economic activity;
• certificate confirming the main type of economic activity.

If this is not done, then FSS employees will single out the type of activity with the highest risk class from all OKVEDs that are registered in the Unified State Register of Legal Entities or the Unified State Register of Individual Entrepreneurs, and the company will have to overpay a percentage of the contribution. The Fund determines how much interest to pay to the Social Insurance Fund for injuries in 2021: based on the current OKVED or based on the main type of activity confirmed by the organization (Government Decree No. 551 of June 17, 2016).

Attention: the tariff will have to be confirmed

It is not difficult to check at what percentage you will have to pay the Federal Tax Service this year. For this it is enough:

1. Check your institution's registration details with Social Security.
2. Determine OKVED.
3. Find out by occupational risk classes (Order of the Ministry of Labor No. 625-) what tariff is established for your OKVED.
4. Confirm the type of activity in the Social Insurance Fund.

IMPORTANT!

The main type of activity will have to be confirmed annually with the Social Insurance Fund. To do this, you must send a special application to the Social Insurance Fund before April 15 of each year. Read about this in a separate article “How to confirm the main type of activity in the Social Insurance Fund.”

If you do not submit the application in a timely manner, then representatives of Social Insurance will separate you from all types of activities, that is, with the highest insurance coverage rate, and will oblige you to pay for it. The company will have to overpay for a whole year; it is almost impossible to change the rate. Such standards are enshrined in Resolution No. 551 of June 17, 2016.

How to get a discount on the tariff

Order of the Social Insurance Fund No. 231 dated April 25, 2019 approved the rules for applying for a discount on the insurance tariff for compulsory social insurance against industrial accidents and occupational diseases and the procedure for their consideration.

The application must be submitted no later than November 1 in the prescribed form. The appeal is sent to the territorial bodies of the Social Insurance Fund at the place of registration:

• personally;
• by mail;
• through the MFC;
• through the government services portal (personal account) - in electronic form.

Among the conditions that applicants must meet:

• conducting business for at least 3 years;
• absence of arrears, unpaid fines and penalties;
• no fatal accidents.

The maximum period for consideration of entrepreneurs' applications is until December 1. But there are also special cases. If the applicant’s accrued insurance premiums last year do not exceed 15,000 rubles, Fund employees will consider the application within 10 working days. If more than 15,000 - within 18 working days. In both cases, the applicant is sent a decision within 5 calendar days from the date of its adoption.

We will separately list the documents required when applying. Order No. 231 emphasizes that it is impossible to demand any data other than what is provided in the application. But if an error is discovered, the FSS has the right to demand confirmation of the information provided. When applying in person, you will need a passport and a document confirming your authority.

Please note that the Fund will not consider your application if you submit it later than November 1 or use another form (for example, a previously valid one). They will also refuse if the application submitted in electronic format is signed with an invalid electronic qualified signature.

Disability and group concept

A disabled person is a person who suffers from impairments to the health of the body resulting from certain disorders of some of its functions. The reasons why there are grounds for recognizing a person as disabled are not taken into account - these could be the consequences of diseases, previous injuries, or congenital malformations. In any case, citizens with disabilities need additional social protection.

The presence of an established disability group must be documented - a conclusion on assigning a person a disability group is issued by a special medical and social commission. It must be confirmed at certain intervals.

Current benefits in 2021

In addition to the main tariff relaxations, officials have provided special types of benefits. Such privileges are available to all policyholders, without exception, in relation to payments in favor of disabled people of groups I, II and III.

The benefit is provided regardless of the legal form of the entity and the chosen taxation regime. The source of funding and the category of remuneration also do not matter.

IMPORTANT!

Individual entrepreneurs have the right to take advantage of benefits on insurance premiums.

If your organization employs disabled people (groups I, II, III), then contributions to the FSST for injuries in favor of these categories of workers are 60% of the total rate.

For example, an organization has a tariff of 8%. This means that when calculating payments to disabled people, it is allowed to reduce the rate to 4.8% (60% of the current rate).

Labor relations with disabled employees

Employees with disabilities have the right to claim benefits, and the employer is obliged to comply with them: (click to expand)

• there is no probationary period for them;
• the employment contract can be terminated early at the will of the disabled person;
• a disabled employee has the right to go on unpaid leave (60 days for disabled people of the 1st and 2nd groups, 30 days for the 3rd group);
• if an employee’s disability was acquired as a result of being in a dangerous zone during the Chernobyl disaster, he is also entitled to additional paid rest (2 weeks);
• annual leave can be taken at any time, regardless of the vacation schedule;
• involvement in work at night and after hours can only be carried out with the consent of the employee;
• disabled people have the right to work part-time shifts and part-time weeks.

Accrual base

The object of taxation of insurance premiums for NS and PZ in 2021 are all types of payments as employee remuneration for labor. These types of payments are specified in the employment contract. Consequently, all income accrued to an employee under an employment agreement is subject to taxation.

IMPORTANT!

It is permissible to include remuneration under civil contracts in the tax base if the contract itself stipulates a condition for the payment of insurance premiums for injuries.

But some categories of payments should be excluded from taxation:

• state benefits, sick leave, child birth benefits, etc.;
• payments and severance pay in case of company liquidation or staff reduction;
• financial assistance (certain types, there are exceptions);
• payment for courses, advanced training;
• certain types of payments for work in particularly difficult (dangerous) conditions.

An exhaustive list of cash payments excluded from the base for calculating insurance premiums for NS and PZ in 2021 is enshrined in Law No. 125-FZ. These amounts are subtracted from the total payments before applying the contribution rate to the FSS NS and PZ according to OKVED for 2021 and calculating the final contribution amount.

Typical errors in calculations

Mistake #1. A disabled employee works a 40-hour work week.

The working week for personnel certified as having a disability group should be no more than 35 hours, and daily restrictions are set depending on the medical report. At the same time, full wages are retained.

Mistake #2. Employer during 2016-2017 made insurance contributions for disabled workers at reduced rates.

Reduced premium rates for disability contributions were abolished in 2015.

An example of how to calculate the payment amount

The FSS systematically monitors the accuracy and completeness of the calculation of insurance coverage for NS and PP. There are fines for violating the accrual and payment rules. Let's determine how to correctly calculate the amount of contributions.

Pion LLC made accruals in favor of its employees in October 2021 in the amount of 1,000,000 rubles. Including disability benefits - 150,000 rubles, non-taxable financial assistance - 20,000, benefits for the birth of a child, child care - 180,000 rubles.

The company has the right to apply a preferential tariff of 0.2%.

We calculate the base for October: 1,000,000 – (150,000 + 20,000 + 180,000) = 650,000 rubles.

Contribution amount = 650,000 × 0.2% = 1300.00 rubles.

In total, Pion LLC, for which the Social Insurance Fund tariff for accidents according to OKVED in 2021 is 0.2%, is obliged to transfer a contribution for October 2021 to the Social Insurance Fund in the amount of 1,300 rubles.

How to hire a disabled person

Employers hire people with disabilities on a voluntary basis. But the state had to somehow guarantee such citizens the opportunity to find employment, and therefore some legal entities are obliged to hire disabled people to the company within the limits of the number of employees approved by law.

Such enterprises are those that have a staff of more than one hundred people. For them, a quota has been established at the legislative level to attract unemployed disabled people to work in the amount of from 2 employees to 4% of the average number of employees. For example, the quota for hiring disabled people in Moscow and the Moscow Region is 2% of the average number of employees.

It is not enough to hire a person with disabilities; it is also necessary to create conditions for him to perform his job duties. The conditions may be different - it all depends on the nature of the person’s illness and the rehabilitation program. Administrative liability is provided for all legal entities that neglect this requirement.

The amount of the fine for refusing to hire a disabled person or create the necessary working conditions is 5-10 thousand rubles.

Payment deadlines in 2021

The deadline for payment for all types of insurance premiums is the same - the 15th day of the month following the reporting month (clause 3 of Article 431 of the Tax Code of the Russian Federation, clause 4 of Article 22 of Law No. 125-FZ). If the due date falls on a holiday or weekend, the payment should be made on the next working day. Contributions for compulsory accident insurance are transferred to the territorial body of the Social Insurance Fund (Law No. 125-FZ).

Payment must be made within the following terms:

How to indicate benefit 60 in the online form 4-FSS on the FSS website?

Filling out and checking the correctness of indicating benefit 60 in the 4-FSS online form presented on the FSS website is carried out in the same manner as in 4-FSS presented in any accounting program.

Except for one detail: policyholders belonging to category 2, instead of the already known checkbox for benefit 60, must select the word “Yes” from the proposed list. This can be seen visually in the picture below:

For more information on how to find, fill out and check the 4-FSS online form on the FSS website, read the article “Online filling out the 4-FSS form on the FSS website.”

How to pay

To pay for insurance coverage, use a special payment document - a payment order. This document has a unified form OKUD 0401060. The form is approved by Bank of Russia Regulation No. 383-P dated June 19, 2012.

The recipient of the contribution is the territorial branch of Social Insurance in which the subject is registered. The payment order must indicate the treasury details of the FSS branch, namely:

• full name;
• TIN;
• checkpoint;
• checking account;
• BIC and information about the bank.

Sample payment order

KBK FSS against accidents for 2018

In connection with changes that have been made to tax legislation, from 2021 payments for temporary disability and maternity insurance are administered by the Federal Tax Service. Therefore, the administrator code in the KBK will be 182. Contributions from accidents are controlled by the FSS. That is, in the budget classification code the administrator will be the Social Insurance Fund, whose code is 393.

KBK FSS in case of temporary disability 2018

Contributions for temporary disability (illness) and maternity are paid by legal entities and entrepreneurs who use hired labor or make voluntary payments “for themselves.” There may be exceptions to this rule. Reduced insurance premium rates are applied to taxpayers under special tax conditions. In some cases, the payment amount is reduced to zero.

KBK insurance premiums in case of temporary disability 2018: fines and penalties

Budget classification codes, which are used to pay fines and penalties for late or incorrect transfers of insurance premiums, differ when paying for different periods.

KBK FSS against accidents 2021

These contributions are also called injury contributions. These include not only accidents, but also occupational diseases. They are transferred to the territorial branch of the Social Insurance Fund where the legal entity or individual entrepreneur is registered.

KBK FSS NS and PZ 2021: 393 1 0200 160

The same budget classification code is used to transfer payments for periods before January 2021.

KBC of the FSS fine for 2021 for injuries: 393 1 02 02050 07 3000 160

KBC penalties for injuries 2021: 393 1 0200 160

These codes are used when calculating penalties and interest for late or incorrect payment of insurance premiums. They are indicated in field 104 of the payment order.

Other tax benefits

At the federal level, there are no tax breaks on corporate property tax, transport and land taxes for legal entities that employ disabled employees.

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

D.M. Radonova, tax consultant

www.buhgalteria.ru

This is the amount of money received by the employee, on the basis of which the required value is calculated. The legislation does not provide for any restrictions on the amount. The calculation is made as follows: B = Paymentstd/gpd – Paytyn/o Where: Paymentstd/gpd – funds paid to an individual according to an employment (civil law) contract. Payments/o – non-contributory payments. Note: when payments are made to a person in kind, contributions are calculated for the amount of money specified in the agreement. VAT and excise taxes are also taken into account. EXAMPLE Travel agency "Prestige" offers vacationers excursion tickets, as well as places to stay and vehicles. OKVED – 63.30.2. In February 2018, employees were paid a salary in the total amount of 3 million 500 thousand rubles, including financial assistance of 32 thousand rubles. Determine the amount of insurance contributions to the Social Insurance Fund.

Insurance premiums for disabled people in 2021

Important

If a citizen with a disability has established an individual entrepreneur, but at the same time has another official employment, or is among the founders of a third-party enterprise, he must pay contributions in full. The same applies to citizens whose ability to work is temporarily lost. Tax benefits Mentioned above are benefits for individual entrepreneurs on disability, exempting them from payments to the Pension Fund and insurance funds.

Info

In addition to them, the provisions of the law define several other types of benefits. Thus, individual entrepreneurs with disabilities of group 2 can count on benefits in paying personal income tax. Its amount is 500 rubles for each individual month.

This standard also applies to citizens with disability group 3, and helps entrepreneurs quickly “get on their feet” and occupy their niche. Disabled employee: insurance premiums

State institution - Moscow regional regional branch of the Social Insurance Fund of the Russian FederationPress centerAnnouncements 02/01/2018 Individual entrepreneurs who do not make payments or other remuneration to individuals, lawyers, members of peasant (farm) households, individuals not recognized as individual entrepreneurs (notaries engaged in private practice , other persons engaged in private practice in accordance with the procedure established by the legislation of the Russian Federation), in the event of voluntary entry into a relationship under compulsory social insurance in case of temporary disability and in connection with maternity, acquire a guaranteed right to receive benefits for temporary disability and in connection with maternity.

Online magazine for accountants

The pension is paid regularly, its size does not depend on whether a disabled person works, opens an individual entrepreneur, or is listed as unemployed, since this payment relates to mandatory social support measures. Discounts on transport tax apply to specially equipped cars for disabled people, as well as vehicles issued by social security authorities. The amount of the tax benefit (and the possibility of its application) is determined by local authorities.

Disabled people also have benefits for advanced training, retraining and training, including in higher education institutions. Universities and other institutions have quota-funded places for persons with disabilities; in addition, such citizens have a priority right to enroll in a university and receive state scholarships. List of benefits for people with disabilities for 2021

For them, a quota has been established at the legislative level to attract unemployed disabled people to work in the amount of from 2 employees to 4% of the average number of employees. For example, the quota for hiring disabled people in Moscow and the Moscow Region is 2% of the average number of employees. It is not enough to hire a person with disabilities; it is also necessary to create conditions for him to perform his job duties.

Conditions may be different - it all depends on the nature of the person’s disease and the rehabilitation program. Administrative liability is provided for all legal entities that neglect this requirement. The amount of the fine for refusing to hire a disabled person or create the necessary working conditions is 5-10 thousand rubles.

Tax benefits for individual entrepreneurs with disabilities

As for other types of insurance premiums, you may find the article “Changes in insurance premiums from 2021” useful. Subscribe to the accounting channel in Yandex-Zen!

• 1 What the law says
• 2 What is the object of taxation
• 3 What are the rates for insurance premiums for injuries?
• 4 How to find out your tariff
• 5 How much to transfer
• 6 New data for discounts and allowances in 2021
• 7 What are the benefits for insurance premiums for injuries?
• 8 Foreigners: insurance premiums for injuries in 2021
• 9 What's new

What the law says Contributions for injuries are funds sent through the Social Insurance Fund to an employee as compensation for harm to health caused in the performance of their work functions.

Voluntary insurance: how to pay insurance premiums correctly in 2021

Also in 2021, benefits for entrepreneurs who pay contributions for disabled people of groups I, II and III will remain unchanged. Such individual entrepreneurs pay contributions in the amount of 60% of generally established insurance rates. How to find out your rate To determine your rate of insurance premiums for injuries in 2018, you must confirm the type of economic activity for the past period. That is, 2017. The policyholder must no later than April 16, 2021 (April 15 falls on a Sunday) send to the Social Insurance Fund:

1. statement confirming the main type of activity;
2. confirmation certificate;
3. an explanatory note to the balance sheet for the past year (representatives of small businesses are relieved of this obligation).

In case of failure to submit the listed documents, the fund does not charge fines, however, FSS specialists will set the tariff independently.

It is impossible to give a resigning employee a copy of SZV-M. According to the law on personal accounting, when dismissing an employee, the employer is obliged to give him copies of personalized reports (in particular, SZV-M and SZV-STAZH). However, these reporting forms are list-based, i.e. contain information about all employees. This means transferring a copy of such a report to one employee means disclosing the personal data of other employees. <... Compensation for unused vacation: ten and a half months go in a year When dismissing an employee who has worked in the organization for 11 months, compensation for unused vacation must be paid to him as for a full working year (clause 28 of the Rules, approved by the People's Commissariat of Labor of the USSR on April 30, 1930 No. 169). But sometimes these 11 months are not so spent. <...

This right is granted to them by Order of the Ministry of Health and Social Development of Russia No. 55 of 2006. Moreover, they will choose the highest risk class from the codes specified in the Unified State Register of Legal Entities for your enterprise. Such a decision is not always beneficial for the policyholder, so we recommend regularly and timely confirming the main type of activity.

Please pay special attention: it is impossible to challenge the maximum tariff assigned by the FSS (see Resolution of the Government of the Russian Federation No. 551). In this part, nothing has changed in 2021 regarding insurance premiums for injuries. Also see “Confirming the main type of activity in the Social Insurance Fund in 2021: step-by-step instructions.”

How much to contribute Employers must calculate personal injury insurance premiums monthly for 2021, taking into account accruals for the past 30 (31) days. This can be done using the formula: CONTRIBUTIONS = B x TARIFF Where: B is the base for contributions for injuries.

Benefits for FSS contributions 2021 for disabled people

What is the object of taxation? The deductions in question are made provided that the following is concluded with the employee:

1. employment contract (always);
2. civil contract (when such a condition is stipulated).

The employer pays insurance premiums for injuries in 2018, regardless of whether or not subordinates have citizenship of our country. Within the framework of the relationship under consideration, the insurer is the Social Insurance Fund, and the policyholder is:

• legal entities (regardless of the type of ownership);
• owner of his own business;
• an individual who has signed an employment agreement with another person.

Deductions to the Social Insurance Fund for injuries come from different types of income: salaries, allowances, bonuses, compensation for unclaimed leave, as well as when paying wages in products. Tariff Pension (in the Federal Tax Service) 22% (from the amount of accruals within the approved maximum base value) 10% (from the amount by which the maximum base is exceeded) Medical (in the Federal Compulsory Compulsory Medical Insurance Fund) 5.1% For the period of incapacity and maternity 2.9% ( from the amount of accruals within the maximum base) 0% (from the amount by which the maximum insurance base is exceeded) Contributions for accident insurance Insurance contributions for insurance against accidents occurring during the working day and diseases associated with the performance of official duties are made by managers organizations in relation to disabled employees of groups 1, 2 and 3 at the rate:

• 60% of the tariff approved by law for the general case (both for LLC and individual entrepreneur).

For example, if the tariff for a company is approved at 0.6%, then for disabled employees the company will pay contributions at a tariff equal to 0.36%, that is, 0.6% x 60%.

redtailer.ru

A very frequently asked question from individual entrepreneurs with disabilities about the benefit for paying fixed contributions to pension and health insurance “for oneself.” Unfortunately, no benefits are provided for disabled individual entrepreneurs to pay these contributions at this time. Also, the Ministry of Finance has repeatedly and consistently opposed the introduction of such relief. This year alone there were two information letters from the Ministry of Finance which presented an argument against any preferences for individual entrepreneurs with disabilities. The last letter is very recent, dated 09/01/2017 N 03-15-03/56139. So, what the Ministry of Finance reports in its letter: Payment of insurance premiums by individual entrepreneurs is carried out regardless of age, disability, type of activity performed and the fact of receiving income from it in a specific billing period.

Personal income tax benefits

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

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

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

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

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

Disabled employee: benefits, dismissal, vacations, IPR, sick leave

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

Exemption from personal income tax applies to amounts provided through:

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

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

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

In the latter case, tax exemption is provided only if there are documents confirming the actual expenses for the purchase of these medicines and the prescription of the attending physician.

Income tax

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

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

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

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

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

Answers to common questions

Question No. 1. Are overtime and night hours of work performed by a disabled employee specially paid?

No, standard rates for these cases apply.

Question No. 2. What are the consequences for violating the rights of disabled employees?

Officials will be fined 1-5 thousand rubles, legal entities - 30-50 thousand rubles. Administrative punishment in the form of suspension of the company’s work for up to 90 days is also possible.

Rate the quality of the article. We want to be better for you:

You can get an answer to your question by calling the numbers ⇓

Free consultation Moscow, Moscow region call: +7

One-click call St. Petersburg, Leningrad region call: +7 (812) 317-60-16

One-click call

online-buhuchet.ru

If the organization employs disabled people, it should be remembered that payments to such employees must be made according to certain rules. For example, such employees are entitled to additional personal income tax benefits. Interestingly, the employer himself can save on mandatory payments. True, subject to a number of conditions.

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