Insurance contributions to extra-budgetary funds in 2021 in the table

Control over the calculation and payment of insurance premiums intended for the Pension Fund, Compulsory Medical Insurance Fund, Social Insurance Fund (except for contributions for injuries) has been transferred to the tax authorities. The calculation rules and description of the procedure for paying contributions to those who replaced the administrator were included as an integral part in the text of the Tax Code of the Russian Federation. These changes have led to the fact that insurance premiums have become subject to most of those provisions of tax legislation that are common to all tax payments. It is precisely because of this that the use of the term “taxes to extra-budgetary funds” has become fair in relation to insurance premiums (

Rules for calculating and paying contributions

The main points about paying insurance premiums are presented in the table:

Contributions from the income of employees are calculated by employers monthly when calculating salaries for the next month and are also paid monthly (but in the month following the billing month). The last day of payment for all types of contributions is the same - the 15th

The accrual base is formed on an accrual basis from the beginning of the year, and the amount that is actually accrued for the last month of the period is actually subject to monthly payment. The basis is reduced by payments that are not subject to taxation.

Deadlines for paying taxes to funds in 2021 for yourself

For payment of fixed payments there is only 1 legally established period. It corresponds to December 31 of the accounting year (clause 2 of Article 432 of the Tax Code of the Russian Federation), i.e. the fixed payment (as well as the fixed part of the payment to the Pension Fund, which also contains a variable component) must be paid in the year of its accrual. However, the number and volume of payments that can be made against this payment during the year are not limited in any way.

For the variable component of the calculation of contributions for the Pension Fund, a different deadline applies, the last date of which is set as April 1 of the year occurring after the end of the calculation year.

These deadlines will not be observed only if the payer ceased activity in the accounting year. In such a situation, he will have to pay contributions within 15 calendar days from the date (clauses 4, 5 of Article 432 of the Tax Code of the Russian Federation):

• deregistration of a self-employed person who is not the head of a peasant farm;
• submission by the head of the peasant farm of a report on contributions to the Federal Tax Service, for the submission of which he is also given no more than 15 calendar days.

Taking into account the transfers allowed by law, the deadlines for payment of contributions by self-employed persons in 2021 will be as follows:

The variable part of the payment to the Pension Fund, accrued for 2021, will need to be paid already in 2021 - no later than 04/01/2019.

Off-budget funds rates

Contributions are calculated taking into account the maximum base. It depends on it at what rate to make contributions to the funds in 2021.

Limit base for calculating insurance premiums:

• for compulsory pension insurance in 2021 is equal to RUB 1,021,000,
• for social insurance - 815,000 rubles.

When these values ​​are reached, the rate for calculating contributions changes.

The table shows the rates that apply to legal entities:

Organizations that are on the simplified tax system, whose annual income exceeded 79 million rubles, lose the right to a reduced tariff, and contributions must be paid in accordance with the basic tariffs. Previously there was no such restriction.

Payment order for insurance contributions to extra-budgetary contributions

When transferring insurance contributions to extra-budgetary funds, the accountant must draw up a payment order in accordance with all the rules for the formation of such documents. If you incorrectly indicate the number of the Federal Treasury of the Russian Federation, the name of the recipient's bank or KBK, the funds will not go to the corresponding budget. As a result of this moment, the business entity will have a debt, for which penalties will be charged in accordance with paragraphs. 4 p. 4 art. 45 of the Tax Code of the Russian Federation.

General rules for processing a payment order

The rules for filling out a payment order for the transfer of insurance contributions to extra-budgetary funds are regulated by the following regulations:

1. Regulations of the Central Bank of the Russian Federation dated June 19, 2012 No. 383-P;
2. By Order of the Ministry of Finance of the Russian Federation dated November 12, 2013 No. 107n.

The first regulatory legal act includes a list and description of the payment details, and the second includes special rules for processing “payments” to the budget.

Information about the organization

“Payments” reflect the following information about the business entity:

• payer status (field 101). When transferring contributions to the Federal Tax Service, code 01 is used, and to the Social Insurance Fund - 08;
• name of the organization (field 8). Information is taken from the constituent documentation;
• INN and KPP of the company (fields 60 and 102). Information must be taken from the certificate of registration with the Federal Tax Service;
• OKTMO code of the municipality (field 105). This code is taken from the All-Russian Classifier, approved by Order of Rosstandart dated June 14, 2013 No. 159-ST. The code can be 8-digit (for the municipal formation of districts) or 11-digit (for settlements that are part of the municipal formation of the region). The second type of codes (11-digit) does not need to be recorded in field 105.

Type and type of payment

This information is reflected in fields 106-109, and it concerns only contributions to the Federal Tax Service. When transferring contributions to the Social Insurance Fund, zeros are entered in these fields. A “payment” cannot contain more than one code based on the basis or type of payment.

The main payment indicator (line 106) includes two acquaintances. The following codes are indicated in this field:

• “TP” - when transferring contributions for the current year;
• “ZD” - in case of voluntary repayment of debt;
• “TR” - when paying a debt at the request of the Federal Tax Service;
• “AP” - when transferring debt according to the inspection report;
• “AR” - when paying the amount under the writ of execution.

Period of transfer of insurance premiums to extra-budgetary funds

Information on the period for transferring contributions is reflected in field 107, which has 10 characters. The first 2 of them are to indicate the code “MS” (monthly payments), a dot is placed in the third, 4 and 5 are intended to indicate the numerical month, a dot is placed in the sixth again, 7-10 are used to indicate the year. For example, when transferring insurance premiums for September 2021, field 107 is filled in as follows - “MS.09.2018”.

When voluntarily transferring debt by a business entity as of January 1, 2021, “GD.00.2017” must be entered in field 107. If the debt is repaid at the request of the tax inspectorate, on the basis of an inspection report or an executive document, “0” is entered in field 107.

The basis document for the transfer of insurance premiums to extra-budgetary funds

Information about the basis document is indicated in field 108, where its number is entered. In this case, the basis document may be a request from the tax inspectorate, an inspection report or a writ of execution. The date of the document is entered in field 109: the day is entered in the first two familiar places, the month in 4 and 5, the year from 7 to 10, and dots are placed in the familiar places between them.

If the current insurance premium is transferred, then zeros are entered in fields 108 and 109.

Purpose of payment for insurance premiums

In the field intended to reflect the purpose of the payment, you need to enter information about insurance premiums (or penalties) transferred to the Federal Tax Service or Social Insurance Fund. When transferring current payments, their purpose and accrual period are indicated. For contributions “for injuries” it is also necessary to indicate the registration number of the organization in the Social Insurance Fund.

KBK on insurance contributions to extra-budgetary funds

After 104 is intended to reflect the BCC, new values ​​of which have been established since 2021 in connection with the transfer of insurance contributions to the jurisdiction of the Federal Tax Service. Read more about KBK in this article, which indicates specific codes for each type of insurance.

Transfer of insurance premiums for payers

Third parties can also transfer insurance premiums for payers. They must generate payment orders in accordance with the rules of Order of the Ministry of Finance of the Russian Federation dated November 12, 2013 No. 107n.

Reduced insurance premium rates

Additional report sheets

Not all payers fill out the parts of the form discussed below. The need to include them in the report is related to certain characteristics of the insured (organizational and legal form, type of activity, taxation system, eligibility for various benefits, etc.).

The sheet “Information about an individual who is not an individual entrepreneur”, if necessary, serves as an addition to the title page. It is filled out if the form is submitted by an individual who has not indicated his TIN. The personal data this sheet contains allows you to identify such a report submitter:

• Date and place of birth.
• Citizenship.
• Details of the identity document
• Residence address in the Russian Federation (for foreigners you can indicate the address of business).

Other 1.3 App. 1 to section 1 is devoted to the calculation of pension insurance contributions at an additional tariff for insured persons working in harmful or dangerous working conditions (Article 428 of the Tax Code of the Russian Federation). The number of such persons, the basis for applying the tariff, the amount of payments, the basis for calculation and the amount of the additional contributions themselves are indicated.

Other 1.4 adj. 1 to section 1 contains the calculation of additional social contributions to provide for civilian pilots and coal miners. The category and number of such persons, the amount of payments, the basis for calculation and the amount of contributions are indicated.

Adj. 4 to section 1 is filled with information about excess payments of social benefits at the expense of the federal budget to citizens affected by radiation disasters (Chernobyl Nuclear Power Plant, Mayak Production Association and Semipalatinsk Test Site). Payments are shown separately for each accident and by type of benefit.

Adj. 5 to section 1 applies only to organizations operating in the field of information technology. In accordance with sub. 3 clause 1 and clause 5 art. 427 of the Tax Code of the Russian Federation, these companies have the right to apply reduced insurance rates. This application indicates the average number of employees (must be more than 7 people) and calculates the share of income from preferential activities in its total amount (must be more than 90%). Information about the company’s state accreditation is also indicated here.

Adj. 6 to section 1 applies to simplifiers who are engaged in certain types of activities listed in subparagraph. 5 p. 1 art. 427 Tax Code of the Russian Federation. Here the share of income from preferential types in the total income of the payer is calculated (must be at least 70%).

Adj. 7 to section 1 applies to non-profit organizations operating on the simplified tax system and engaged in socially significant activities (subclause 7, clause 1, article 427 of the Tax Code of the Russian Federation). They can apply a benefit on contributions if the income from these types of activities, as well as from grants and targeted income, totals at least 70% of the revenue. To confirm this, fill out the Appendix. 7.

Adj. 8 to section 1 is used to confirm the right to benefits by entrepreneurs working in the patent system (subclause 7, clause 1, article 427 of the Tax Code of the Russian Federation). It contains information about the patent and the amount of payments to individuals engaged in the activities specified in the patent.

Adj. 9 to section 1 contains information for the application of a special tariff of social insurance contributions for foreign workers (with the exception of highly qualified specialists and citizens of EAEU member states). Indicate the full name, INN, SNILS, citizenship and amount of payments for each such employee.

Adj. 10 to section 1 is necessary to confirm the right to exemption from insurance premiums for payments to students for work in student teams (subclause 1, clause 3, article 422 of the Tax Code of the Russian Federation). Indicate the amount of payments, full names of students, documents confirming the facts of membership in the detachment and full-time study. In addition, to apply the benefit, the detachment must be included in the state register. Information from it is also indicated in Appendix. 10.

Sec. 2 is filled out only by the heads of peasant farms. It contains personal data of each member of the peasant farm and the amount of accrued contributions: both for the peasant farm as a whole, and for each participant individually.

Insurance premium rates 2021 for individual entrepreneurs

Since 2021, the amount of individual entrepreneur contributions is not tied to the minimum wage. The Tax Code of the Russian Federation now specifies the amount of fixed payments in rubles

For entrepreneurs whose income does not exceed 300 thousand rubles, the amount of contributions for compulsory pension insurance and compulsory health insurance is paid in a fixed amount.

However, individual entrepreneurs whose annual income is more than 300 thousand rubles must pay additional pension contributions at a rate of 1%. That is, if the income of an individual entrepreneur for a year exceeds 300 thousand rubles, then in addition to fixed contributions, the entrepreneur must transfer to the Federal Tax Service an additional amount in the amount of 1% of the amount exceeding the limit (clause 1 of Article 430 of the Tax Code of the Russian Federation).

Statistical reporting: deadlines

There are many statistical forms currently in use. They are constantly changing, new ones are introduced and those that are found to be ineffective are eliminated. New reporting deadlines are also constantly being set. In 2021, the procedures for filling out many statistical forms have changed. Some reporting will still change in December 2021, and Rosstat will send information to organizations and individual entrepreneurs included in the statistical sample.

The set of statistical forms for different companies is not the same and depends on whether the respondent is an organization or individual entrepreneur, on the types of activities of the company, the tax system used and other factors. To prevent companies from getting confused about what kind of reports Rosstat expects from them, officials have launched a special electronic service that allows them to obtain a list of statistical forms that must be provided by TIN. From August 2021 it is located at a new address.

By entering the TIN of your company into the electronic form, you will receive a list of statistical forms that the statistical authorities want to receive from you. The deadlines for submitting annual reports for 2021 are still being adjusted, so we recommend checking the list regularly.

Insurance premium rates for individual entrepreneurs

Composition of the calculation and mandatory composition

The form includes a significant number of sheets. But you are not required to fill out all of them. There are several sections that are mandatory for all employers, and everyone else uses them as needed.

The minimum composition of the report looks like this:

• Title page.
• Sec. 1, containing general information about accrued insurance premiums. There are 10 applications for it, each of which is dedicated to a specific payment calculation option. Only the Appendix must be completed. 1 (subsections 1.1 and 1.2), as well as App. 2 and 3, which relate to the basic options for calculating contributions.
• Sec. 3, which contains personal data of all income recipients.

All other sheets of the report must be completed if they correspond to the status of the employer or the types of payments that it makes.

We will consider the rules for filling out not by numbering the sheets, but in the order of “mandatory” - first the sheets common to all, and then the rest.

A sample of the DAM registration for the 2nd quarter of 2021 can be seen and downloaded here .

When do you need to report contributions (deadlines)

What kind of reporting do NPOs submit?

NPOs submit accounting, tax, and statistical reports. Unlike commercial organizations, NPOs also report to the Ministry of Justice.

Accounting statements of non-profit organizations

Non-profit organizations submit a balance sheet, a report on the intended use of funds and annexes to them.

Certain categories of non-profit organizations have the right to submit simplified reporting. An NPO - a foreign agent cannot report using simplified forms.

When preparing financial statements, an NPO accountant is guided by PBU 4/99, the Accounting Law, the Chart of Accounts, and the Regulations on Accounting and Reporting. The specifics of the formation and disclosure of information are explained in Information of the Ministry of Justice PZ-1/2015.

The deadline for submitting financial statements is March 31.

When publishing the reports of an NPO that is subject to mandatory audit, an auditor's report should also be published.

Penalties for non-payment of insurance premiums

For non-payment of insurance payments, legislative acts provide for the following sanctions:

• Penalties for each day of non-payment in the amount of 1/300 of the refinancing rate (from October 1, 2021, it is planned to increase the penalty for non-payment for organizations to 1/150 of the refinancing rate if the delay exceeds 30 days).
• The fine for non-payment is 20% of the debt amount if the violation of the law was not planned (in other words, you might have forgotten to transfer money to the Federal Tax Service).
• A fine of 40% of the outstanding premiums if the non-payment is intentional (for example, you deliberately do not pay payments or lower the insurance rate).

It is worth noting that the above measures are taken in relation to the following offenses related to non-payment of contributions:

• Lack of payment;
• Failure to meet the payment deadline;
• Partial payments;
• Incorrect payment calculation (for example, you made a mistake in some number);
• Understating the basis for calculating contributions.

On the procedure for reporting by non-profit organizations

Non-profit organizations submit accounting and tax reports according to general rules.

The procedure and deadlines for submitting special reports are fixed in Order of the Ministry of Justice dated May 26, 2021 No. 122.

Reports ON0001, ON0002, ON0003, OR0001 must be submitted once a year until April 15 inclusive. Reporting deadlines for form SP0001: April 30, July 31, October 31 and January 31. The reporting deadline for the SP0002 form is April 15, and the SP0003 form is October 31.

Reports on the activities of non-profit organizations with the function of a foreign agent, to the extent of information submitted to the Ministry of Justice of Russia, are subject to mandatory posting on the Internet or provision to the media once every six months (clause 3.2 of Article 32 of the Federal Law of January 12, 1996 No. 7-FZ ).

Methods for transmitting reports:

• personal visit;
• mailing;
• through an electronic document management operator;
• by email if there is an electronic digital signature of the head of the non-profit organization and the accountant;
• publication of reports and performance results on the official website of the Ministry of Justice;
• publishing reports in the media or on your own website on the Internet.

Responsibility for non-payment of insurance premiums

There are the following types of liability for non-payment of contributions:

1. Tax - occurs in case of minor errors made by an individual entrepreneur or an official of the company. In such a situation, a penalty is charged.
2. Administrative – occurs when gross errors are made, which lead to a significant reduction in the base for calculating contributions, and, consequently, a decrease in the amount of the latter.
3. Criminal - occurs in extreme cases when the amounts of debt are too large. Ordinary organizations with a small overdue payment are not afraid of this type of liability.

Criminal prosecution may have the following consequences:

• An individual (IP) can be fined up to 300,000 rubles and arrested for up to 36 months;
• An official of an organization may be imprisoned for up to 6 months, fined up to 500,000 rubles, or required to vacate his position for a period of up to 3 years.

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Section 3 - Personalized Data

This part of the report contains personal information about the insured persons, each of which is dedicated to a separate block:

1. On pages 010, 020, 030 indicate the adjustment number, reporting period and year, similar to the title page.
2. On pages 040, 050, the serial number of the information and the date of its compilation are given.
3. On page 060-150 the personal data of the insured person is provided:

• TIN (line 060),
• SNILS (page 070),
• Full name (page 080-100),
• date of birth (page 110),
• country code (page 120),
• floor (page 130),
• ID document code (page 140),
• details of this document (page 150).

1. Lines 160-180 contain the sign of registration of a person in the pension, medical and social insurance systems (1 - registered, 2 - not registered).

1. Sec. 3.2.1 (Pages 190-250) contains information on payments in favor of an individual, the base for calculating pension contributions and their amount for the last three months:

• Page 190 - month number (1, 2 or 3).
• Page 200 - letter code of the insured person; he is chosen from Adj. 8 to the Procedure and shows the possibility of using a special mechanism for calculating contributions. The “standard” code for hired workers is “NR”.
• Page 210 - amount of payments.
• Page 220 is the base for calculating pension contributions (within the limit).
• Page 230 - payments under civil contracts are allocated from the base.
• Page 240 - the amount of accrued contributions.
• On page 250, all indicators on pages 210-240 for three months are added up.

1. Sec. 3.2.2 is devoted to pension contributions paid at an additional tariff for harmful or dangerous working conditions (Article 428 of the Labor Code of the Russian Federation). Indicators, similar to Sect. 3.2.1, fill out for three months on a monthly basis and in total:

• page 260 - month number;
• page 270 - tariff code selected from Appendix. 5 to the Order and showing the category of the payer;
• line 280 - the amount of payments taxed at the additional tariff;
• line 290 - amount of accrued contributions;
• page 300 - indicators of accrued payments and contributions, summed up for three months.