The tariff code of the insurance premium payer is an indicator in the insurance reporting provided by the employer-insurant. The code indicates the category of the policyholder. The codes are used by policyholders who pay insurance premiums in regular, preferential and additional amounts. Preferential insurance premiums are prescribed in Art. 427 of the Tax Code of the Russian Federation, and additional ones - in Art. 428 and 429 of the Tax Code of the Russian Federation.
The code is a two-digit code and indicates which category the insurance premium payer belongs to, as well as which taxation system it applies.
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Insurance premium rates in 2020
Employers (organizations and individual entrepreneurs) are required to pay insurance premiums on payments to full-time and hired employees. Individual entrepreneurs also pay contributions personally “for themselves.” This approach continues to be applied in 2021.
Depending on the applicable taxation system, companies and individual entrepreneurs enter the following insurance premium payer codes in the calculation of insurance premiums in 2021:
- 01 – general taxation system (OSNO);
- 02 – USN;
- 03 –UTII.
General rates
In 2021, in general, the aggregate basic contribution rate is 30%. Of them:
- 22% – pension contributions;
- 5.1% – medical contributions;
- 2.9% – contributions in case of illness and maternity (1.8% – for foreigners and stateless persons temporarily staying in the Russian Federation).
Reduced rates
The list of policyholders who have the right to apply reduced rates in 2021 is contained in Article 427 of the Tax Code of the Russian Federation. For example, organizations and individual entrepreneurs conducting “preferential” activities can only pay pension contributions at a rate of 20%. The tariff code in this case corresponds to the value 08.
Note that in order to apply reduced tariffs, companies and individual entrepreneurs on the simplified tax system must comply with the following condition: their total annual income must be no more than 79 million rubles. And income from preferential business must be at least 70% of the total (subclause 3, clause 2, article 427 of the Tax Code of the Russian Federation).
Also, individual entrepreneurs on a patent and insurers on UTII who have a license for pharmaceutical activities still have the right to pay contributions in 2021 at reduced rates. Beneficiaries on UTII indicate tariff code 09. And individual entrepreneurs on a patent, who pay contributions at a 20% tariff, enter code 12.
Additional rates
Additional tariffs for insurance premiums are prescribed in Article 428 of the Tax Code of the Russian Federation. And depending on the tariff applied, the corresponding code is entered in the calculation of insurance premiums.
For example, for companies that have workplaces with hazardous working conditions, code 21, and with difficult working conditions, code 22.
Do not confuse rate codes with insured person codes. So among the latter, one code can be distinguished frequently - “NR”. It is assigned to persons who are covered by compulsory pension insurance, including persons employed in workplaces with special (difficult and harmful) working conditions, for whom insurance premiums are paid.
Most often, an organization will need to deal with the following codes:
- 01 – general taxation system (OSNO);
- 02 – for “simplified” (USN);
- 03 – for “imputation” (UTII).
Let's sum it up
- The rate code of the insurance premium payer is a set of two digits that are entered in specially designated fields on the DAM.
- The code is selected from the list specified in Appendix No. 5 to the Procedure for filling out the DAM (approved by Order of the Federal Tax Service No. ММВ-7-11 / [email protected] ) depending on the applied tariff;
- The Federal Tax Service introduced new codes “20” and “21” in April 2021 for payers of reduced or zero contributions.
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Tariff codes: table
Below we provide a single table with tariff codes for insurance premium payers for 2021 with a breakdown.
| Code | Meaning |
| 01 | Payers of insurance premiums who are on the general taxation system and apply the basic tariff of insurance premiums |
| 02 | Payers of insurance premiums who are on a simplified taxation system and apply the basic tariff of insurance premiums |
| 03 | Payers of insurance premiums paying a single tax on imputed income for certain types of activities and applying the basic tariff of insurance premiums |
| 04 | Payers of insurance premiums are business entities and business partnerships whose activities consist of the practical application (implementation) of the results of intellectual activity (programs for electronic computers, databases, inventions, utility models, industrial designs, selection achievements, topologies of integrated circuits, production secrets ( know-how), the exclusive rights to which belong to the founders (participants) (including jointly with other persons) of such business entities, participants of such business partnerships - budgetary scientific institutions and autonomous scientific institutions or educational organizations of higher education that are budgetary institutions, autonomous institutions |
| 05 | Payers of insurance premiums who have entered into agreements with the management bodies of special economic zones on the implementation of technology-innovation activities and make payments to individuals working in a technology-innovation special economic zone or industrial-production special economic zone, as well as payers of insurance premiums who have entered into agreements on the implementation tourism and recreational activities and making payments to individuals working in tourist and recreational special economic zones, united by a decision of the Government of the Russian Federation into a cluster |
| 06 | Payers of insurance premiums operating in the field of information technology (with the exception of organizations that have entered into agreements with the management bodies of special economic zones on the implementation of technology-innovation activities and making payments to individuals working in a technology-innovation special economic zone or industrial production zone) |
| 07 | Payers of insurance premiums who make payments and other remuneration to crew members of ships registered in the Russian International Register of Ships for the performance of labor duties of a ship crew member |
| 08 | Payers of insurance premiums applying the simplified taxation system, and the main type of economic activity, which is specified in subparagraph 5 of paragraph 1 of Article 427 of the Code |
| 09 | Payers of insurance premiums who pay a single tax on imputed income for certain types of activities and have a license for pharmaceutical activities - in relation to payments and rewards made to individuals who, in accordance with the Federal Law of November 21, 2011 No. 323-FZ “On the Fundamentals of Protection health of citizens in the Russian Federation have the right to engage in pharmaceutical activities or are allowed to carry them out |
| 10 | Payers of insurance premiums are non-profit organizations (with the exception of state (municipal) institutions), registered in the manner established by the legislation of the Russian Federation, applying a simplified taxation system and carrying out activities in the field of social services for the population, scientific research and development, education, healthcare in accordance with the constituent documents , culture and art (activities of theatres, libraries, museums and archives) and mass sports (with the exception of professional) |
| 11 | Payers of insurance premiums are charitable organizations registered in accordance with the procedure established by the legislation of the Russian Federation and applying a simplified tax system |
| 12 | Payers of insurance premiums are individual entrepreneurs applying the patent taxation system in relation to payments and remunerations accrued in favor of individuals engaged in the type of economic activity specified in the patent, with the exception of individual entrepreneurs carrying out the types of business activities specified in subparagraphs 19, 45- 47 paragraph 2 of Article 346.43 of the Tax Code of the Russian Federation |
| 13 | Payers of insurance premiums who have received the status of participants in a project for the implementation of research, development and commercialization of their results in accordance with the Federal Law of September 28, 2010 No. 244-FZ “On the Skolkovo Innovation Center” (Collected Legislation of the Russian Federation, 2010, No. 40, Art. .4970; 2021, No. 27, Art. 4183) |
| 14 | Payers of insurance premiums who have received the status of a participant in a free economic zone in accordance with the Federal Law of November 29, 2014 No. 377-FZ “On the development of the Crimean Federal District and the free economic zone in the territories of the Republic of Crimea and the federal city of Sevastopol” (Collection of Legislation of the Russian Federation, 2014, No. 48, Art. 6658; 2021, No. 27, Art. 4183) |
| 15 | Payers of insurance premiums who have received the status of a resident of a territory of rapid socio-economic development in accordance with Federal Law dated December 29, 2014 No. 473-FZ “On territories of rapid socio-economic development in the Russian Federation” (Collected Legislation of the Russian Federation, 2015, No. 1, Art.26; 2021, No. 27, Art.4185) |
| 16 | Payers of insurance premiums who have received the status of resident of the free port of Vladivostok in accordance with the Federal Law of July 13, 2015 No. 212-FZ “On the Free Port of Vladivostok” (Collected Legislation of the Russian Federation, 2015, No. 29, Art. 4338; 2021, No. 27, Art. 4306) |
| 21 | Payers of insurance premiums paying insurance premiums at additional rates established by paragraph 1 of Article 428 of the Code |
| 22 | Payers of insurance premiums paying insurance premiums at additional rates established by paragraph 2 of Article 428 of the Code |
| 23 | Payers of insurance premiums paying insurance premiums at additional rates established by paragraph 3 of Article 428 of the Code when establishing the class of working conditions - dangerous, subclass of working conditions - 4 |
| 24 | Payers of insurance premiums who pay insurance premiums at additional rates established by paragraph 3 of Article 428 of the Code when establishing the class of working conditions - harmful, subclass of working conditions - 3.4 |
| 25 | Payers of insurance premiums paying insurance premiums at additional rates established by paragraph 3 of Article 428 of the Code when establishing the class of working conditions - harmful, subclass of working conditions - 3.3 |
| 26 | Payers of insurance premiums paying insurance premiums at additional rates established by paragraph 3 of Article 428 of the Code when establishing the class of working conditions - harmful, subclass of working conditions - 3.2 |
| 27 | Payers of insurance premiums paying insurance premiums at additional rates established by paragraph 3 of Article 428 of the Code when establishing the class of working conditions - harmful, subclass of working conditions - 3.1 |
| 28 | Payers of insurance premiums paying insurance premiums for additional social security specified in paragraph 1 of Article 429 of the Code |
| 29 | Payers of insurance premiums paying insurance premiums for additional social security specified in paragraph 2 of Article 429 of the Code |
Reason for introducing a new encoding
The benefit for payers listed in the SME register as of March 1, 2021 was introduced by law dated April 1, 2020 No. 102-FZ. Reduced premiums are calculated monthly on the income of each insured person exceeding the federal minimum wage (in 2021 - 12,130 rubles). Tariffs for excess amounts are set at the following level:
- 10% - to the Pension Fund (including for income above the maximum base);
- 0% - to the Social Insurance Fund for contributions to VNiM;
- 5% - in the FFOMS.
To designate this new benefit, additional coding was required.
General tariff rates using payer codes from 01 to 03
The main tariff rates are used to calculate contributions for compulsory health insurance (22%), Social Insurance Fund (2.9%), FFOMS (5.1%). The category of insurers who apply these rates, reporting on the KND form 1151111, enter the payer code corresponding to the general tariff rates. It is established taking into account the applicable taxation regime:
- OSNO - code 01;
- USN - code 02;
- UTII - code 03.
The obligated person has the right to use several tariffs during the reporting period. Then, when preparing KND form 1151111, he will need to add Appendix 1 to Section 1 additionally. The number of additional investments 1 must be as many as the tariffs used.
This point is relevant when combining tax regimes. So, for example, an organization using a simplified regime and a patent applies both a standard and preferential tariff. When registering KND 1151111, she needs to fill out two attachments 1 to section 1 on two sheets: one for the patent (tariff code - 12), the second - for the simplified tax system (tariff code - 02).
DAM and beneficiaries
As is known, payers of insurance premiums named in subparagraphs 5, 6, 9 of paragraph 1 of Article 427 of the Tax Code (including simplified workers with preferential types of activities) lose the right to apply reduced insurance premium rates from 01/01/2019.
Thus, the above-mentioned payers of insurance premiums, starting from the reporting period of the 1st quarter of 2021, submit the DAM indicating the payer’s tariff code “01” and the corresponding category code of the insured person (“NR”, “VZHNR”, “VPNR”).
At the same time, the period of application of reduced insurance premium rates for non-profit organizations and charitable organizations named in subparagraphs 7 and 8 of paragraph 1 of Article 427 of the Tax Code has been extended from 2021 to 2024.
We submit adjusting reports for periods up to 2021.
The DAM is provided to the tax authorities starting in 2021. For periods preceding 01/01/2017, information on accrued social contributions was provided to the Pension Fund (RSV-1) and the Social Insurance Fund (4-FSS).
If there is a need to make adjustments for periods up to 2016 inclusive, then the updated report must be submitted using the forms that were in force at the time the initial report was submitted. Such an adjustment is transmitted to the Pension Fund of the Russian Federation (when adjusting contributions for health or pension insurance) or the Federal Social Insurance Fund of the Russian Federation (when adjusting payments for social insurance in case of disability).
In RSV-1, the PFR tariff code was indicated in section 2. Its value was determined in accordance with Appendix 1 of the Procedure for filling out the form.
In form 4-FSS, the “tariff code” attribute was not provided.
