Insurance premiums in 2021 - changes

Legislative acts on insurance premiums

The listed changes were put into effect on the basis of Federal Law dated July 3, 2016 No. 243-FZ and Federal Law dated July 3, 2016 No. 250-FZ. They provide for the following changes:

• in January 2021, Chapter 34 entitled “Insurance premiums” was added to the Tax Code of the Russian Federation. It contains articles 419 to 432, which set out the rules for calculating and paying contributions;
• Amendments have been made to the first part of the Tax Code of the Russian Federation. According to the innovations, all basic principles that previously applied only to taxes now apply to insurance premiums;
• Federal Law No. 212-FZ of July 24, 2009 on insurance premiums is no longer in force;
• The new version of the Federal Law dated 01.04.96 No. 27-FZ “On Individual Accounting...” comes into effect;
• The new version of the Federal Law of December 29, 2006 No. 255-FZ “On Compulsory Social Insurance...” comes into effect;
• The new version of the Federal Law of July 24, 1998 No. 125-FZ “On compulsory social insurance against accidents...” comes into force.

Changes in tax base

The rules for calculating the amounts of contributions to the Social Insurance Fund, pension and medical contributions remain practically unchanged. All benefits and existing tariffs remain in effect. As before, payments and other remuneration in favor of individuals accrued in accordance with employment and civil law contracts remain a taxable object.

The taxable base, as before, is calculated separately for each individual on an accrual basis from the beginning of the year. The maximum amount of the base for contributions in case of temporary disability and in connection with maternity is also preserved. The reduced rate for pension contributions in relation to payments accrued in excess of the limit will also remain.

In this area, the only change will affect the daily allowance. At the moment, daily allowances fixed in a local regulation or collective agreement are completely exempt from insurance premiums. From January 1, according to paragraph 2 of Art. 422 of the Tax Code of the Russian Federation, only amounts up to 700 rubles for business trips within the country and amounts up to 2,500 rubles for foreign business trips will be exempt from contributions.

At the same time, the rules for determining the tax base for income in kind will change. Until January 1, the database included the prices of goods, works and services specified in the contract. Now, according to Art. 105.3 of the Tax Code of the Russian Federation, the price will be determined based on market prices. And in accordance with paragraph 7 of Art. 421 of the Tax Code of the Russian Federation, VAT is not excluded from the taxable base.

The listed changes do not apply to insurance premiums in 2021 “for injuries”. Daily allowances are completely exempt from them, and income in kind is taken into account in the taxable base at the contractual value.

Personal income tax on employee salary

Personal income tax is withheld from the income of an individual. The personal income tax rate of 13% on wages is the main one for residents who receive income in the Russian Federation and abroad.

Residents are provided with a standard tax deduction when calculating personal income tax:

Important! The deduction for a child over 18 years of age studying full-time must be provided before the end of the year in which he turns 24 years old. The deduction also applies to students on academic leave and to those in the army who are conscripted.

If an employee falls under both categories 1 and 2 of standard deductions, then the maximum deduction is provided (RUB 3,000). In this case, the deduction for children is provided in full, regardless of other categories and is limited to a limit, which in 2017-2021. is 350,000 rubles. Also, a deduction for children can be provided in double amount if the parent is single or the second parent refuses the deduction.

Tax deductions are applied to this income, taxed at a rate of 13%, up to the limit established by law. The calculation is made on an accrual basis.

Provide the benefit from the month in which the employee confirms that a child was born to him, or was adopted by him, or taken into custody. If the employee submitted an application within the current year, then provide the benefit from the beginning of this period.

Deputy Head of the Department of Personal Income Tax and Administration of Insurance Contributions of the Federal Tax Service of Russia V. Volkov

Reporting on insurance premiums to the Federal Tax Service in 2021

Perhaps the main innovation in the legislation on insurance premiums was the need to report not only to the funds, but also to the Federal Tax Service. For these purposes, a single quarterly report is being introduced. It immediately replaces four forms that were in force previously: 4-FSS, RSV-1, RSV-2, RV-3.

In accordance with paragraph 7 of Art. 431 of the Tax Code of the Russian Federation, submission of a single calculation to the Federal Tax Service must be carried out no later than the 30th day of the month following the reporting period. If the average number of employees is less than 25 people, then the report can be submitted in paper form. Legal entities and individual entrepreneurs with an average number of employees of more than 25 people must submit this report in electronic form.

The total amount of pension contributions in the calculation must match the amount of contributions for each insured person. Otherwise, the report will be considered not submitted.

There is no need to report to the Federal Tax Service on insurance premiums for 2021.

When to pay in 2021

The provisions of Article 431 of the Tax Code of the Russian Federation determine that the deadline for transferring amounts for the previous month occurs no later than the 15th day of the next month. The same date is defined in federal laws No. 125 and No. 56.

The norms of Article 6.1 of the Tax Code of the Russian Federation stipulate when to pay insurance premiums for December or another month if the 15th falls on a weekend or holiday - on the first working day after such a weekend or holiday.

A table with deadlines for paying insurance premiums in 2021 for legal entities, compiled taking into account all transfers, will help you not to miss important dates.

This is useful: Occupational risk classes and insurance rates.

Reporting on insurance contributions to funds in 2021

As stated above, forms 4-FSS, RSV-1, RSV-2, RV-3 have been cancelled. Other changes have also been adopted.

The deadline for submitting monthly reports to SZV-M is changing. Previously, it had to be submitted to the Pension Fund by the 10th day of the month following the reporting month. The deadline has now been extended. Starting from 2021, SZV-M must be submitted to the Pension Fund no later than the 15th day of the month following the reporting month.

Starting in 2021, new annual reporting will be introduced, the form of which has not yet been approved. The report must be submitted by March 1 of the year following the reporting year. For individual entrepreneurs and organizations with an average number of employees of up to 25 people, the report can be submitted in paper form. If there are 25 or more people, it is allowed to submit the report only in electronic form.

Starting from 2021, it is necessary to submit reports to the Social Insurance Fund only on contributions “for injuries”. As before, individual entrepreneurs and organizations with an average number of employees of less than 25 people can submit reports in paper form, others - only in electronic form. These reports have the same deadlines for submission as for Form 4-FSS: paper reports must be submitted no later than the 20th day of the month following the reporting one, electronic reports must be submitted no later than the 25th day of the month following the reporting one. reporting.

We remind you that all these innovations do not apply to reporting for 2021.

The procedure for collecting arrears of contributions from accidents

The collection of debts on contributions for accidents and occupational diseases will continue to be handled by the FSS on the basis of Law No. 125-FZ. It defines the mechanism for repaying arrears using monetary resources or property of the payer. If the fact of non-payment is revealed, the FSS is given 3 months from the date of discovery to issue a corresponding demand. If such a fact is revealed during the inspection, then 10 days from the date of its completion. The payer of contributions is obliged to fulfill the received demand within 10 days from the date of its delivery. If he does not do this, the FSS has 2 months to enforce collection through a bank or bailiff.

The maximum period for holding the payer liable for violations on the basis of clause 1 of Art. 26.27 of Law No. 125-FZ - also 3 years. They are calculated from the day the violation was committed or the day following the period of its commission.

Reimbursement of social insurance expenses in 2021

Employers retain the right to reimburse sick pay from the Social Insurance Fund. As before, the employer pays for the first three days. Contributions can be transferred minus benefits paid. If the amount of benefits exceeds the amount of contributions, the difference can be offset against payment of contributions in the following periods, or you can request the missing funds from the Social Insurance Fund.

Expenses will be verified as follows. After receiving the quarterly payment from the employer, the Federal Tax Service Inspectorate transmits the information to the territorial body of the Social Insurance Fund. FSS inspectors verify the accuracy of the declared expenses through an on-site or desk audit, the results of which are reported to the Federal Tax Service. If the result is negative, the Federal Tax Service will send the policyholder a demand for payment of the missing funds. If the result is positive, the expenses will be accepted, and the Federal Tax Service, if necessary, will return the difference between contributions and expenses or offset it.

This scheme will be valid until December 31, 2018 in regions that have not yet joined the pilot project for paying benefits directly from the Social Insurance Fund.

Federal Tax Service checks of insurance premium payments

The Federal Tax Service, starting in January 2021, will begin to conduct on-site and desk audits of insurance premiums. The only exception will be contributions “for injuries”. Please note that employees of the Federal Tax Service will check the correctness of the accrual and payment of insurance premiums in 2021, taking into account the rules that apply to verify the accrual and payment of taxes.

As was the case previously, the FSS will be responsible for checking the costs of compulsory social insurance. That is, the same period can be checked twice - by the tax service and the Social Insurance Fund.

The Pension Fund of Russia will control only personalized reporting: form SZV-M, as well as new annual data on work experience. Thus, the rules of the transition period look like this: checks on insurance premiums (with the exception of “injury” contributions), which are scheduled for 2021 (and for subsequent periods), while relating to 2021 and previous periods, will be carried out by the funds.

If any violations (arrears) are discovered during the audit, fund employees report this to tax inspectors, and they, in turn, take the necessary measures.

Control of contributions “for injuries” will be carried out by the Social Insurance Fund (for all periods).

Insurance contributions for employees' salaries

In addition to personal income tax, which must be paid to the employer, it is also necessary to pay insurance contributions to extra-budgetary funds from the employer’s funds, which depend on the size of the salary and are written off as expenses of the organization.

There are no plans to change the amount of insurance premiums until 2021 and they are:

In relation to insurance premiums, the maximum value changes annually, which affects the amount of contribution transfers:

For compulsory medical insurance there is no maximum base, therefore, regardless of the size of payments, 5.1% is charged.

Contributions for injuries are determined by occupational risk, but an organization can receive a discount on such contributions within 40% if it works for 3 years without injuries, but at the same time a special assessment and medical examinations are carried out.

For residents of the Russian Federation:

Individual entrepreneurs are payers of insurance premiums. From 2021, individual entrepreneurs’ contributions for themselves are calculated according to new contribution rates, which have become fixed (excluding the minimum wage):

And the individual entrepreneur pays hired employees at standard rates as for residents of the Russian Federation.

The employer pays contributions for all employees who are paid remuneration for their work, including foreign workers. But workers have different statuses, based on which insurance premiums are calculated .

Fines for violations

From 2021, violations that are related to insurance premiums (except for “injuries”) will be fraught with the imposition of fines by the Federal Tax Service. It should be borne in mind that all sanctions provided for violations of tax laws will also be used in relation to contributions. For example, if the policyholder did not provide a calculation of contributions, he will be fined on the basis of Article 119 of the Tax Code of the Russian Federation, and for violation of the rules for accounting for the base of contributions, sanctions of Article 120 of the Tax Code of the Russian Federation will be applied.

For violations related to insurance premiums for injuries, employees of the Social Insurance Fund will, as before, be punished. The new edition of the Law on Compulsory Social Insurance against Accidents at Work contains all types of FSS sanctions. For example, for refusing to provide documents for verification, on the basis of Article 26.31 of the above law, the policyholder faces a fine of two hundred rubles (for each document not provided).

The pension fund has the right to apply two types of sanctions:

1. For failure to provide annual information about the length of service - 500 rubles (for each insured person).

2. For violation of the procedure for submitting reports in the form of electronic documents - 1,000 rubles.

These rules are contained in the new version of Article 17 of the Law on Personalized Accounting.

Statute of limitations for prosecution - what is it?

However, one should not confuse the statute of limitations for debt collection and the statute of limitations for bringing to liability for a tax offense. In the latter case, the Federal Tax Service may punish the violator within 3 years from the date of the violation.

ATTENTION! There are exceptions to the statute of limitations for bringing to justice related to gross violations of record keeping and failure to transfer taxes and fees to the budget. Here the period is counted from the day following the end of the tax period in which such a violation was committed.

Also, starting from 2021, a three-year statute of limitations has been introduced to bring liability for violations committed when maintaining personalized records for pension insurance.

Refund of overpaid contributions in 2017

From January 2021, policyholders will, as before, have the right to return overpayments of insurance premiums. The difference is that the refund will now be carried out not by the funds, but by the tax office. As for the refund procedure, it will be the same as in previous periods, as for taxes.

A new condition will appear. If overpaid insurance premiums in 2021 to the Pension Fund of the Russian Federation were included in personalized reporting, and the Pension Fund distributed them to personal accounts, then employees will not return the tax overpayment. This rule is in the newly created clause 6.1 of Article 78 of the Tax Code of the Russian Federation.

The Social Insurance Fund will return overpaid contributions “for injuries”. Article 26.12 of the new edition of the Law on Compulsory Social Insurance against Accidents at Work contains an algorithm for offsetting and returning overpayments on insurance premiums.

Blocking of accounts by tax authorities

It is still unknown whether tax officials will have the right to block the policyholder’s current account if he does not submit payment for insurance premiums. The new version of paragraph 11 of Article 76 of the Tax Code of the Russian Federation states that the blocking rules should apply to payers of insurance premiums. At the same time, paragraph 3 of Article 76 of the Tax Code does not contain any mention of what was not submitted during the calculation of contributions.

It is quite possible that in the near future legislators will eliminate this contradiction in the Tax Code. If this does not happen, policyholders and tax authorities will resolve disputes in court.

Changes for separate divisions

It should be noted that significant innovations are provided for both organizations and individual entrepreneurs. Previously, it is necessary to pay contributions and submit reports at the location of the organization’s division only if it has a separate balance sheet or its own current account.

Starting from 2021, the requirement to have a current account ceases to apply. Consequently, this year and in subsequent periods, separate divisions that are located in the Russian Federation, accruing remuneration (or other payments) in favor of individuals, will stop transferring insurance payments (except for the contribution “for injuries”), as well as submitting settlements at the place of their registration (based on paragraph 11 of Article 431 of the Tax Code of the Russian Federation).

In addition, from 2021, policyholders will receive a new obligation to inform the Federal Tax Service at the location of the head office that the Russian division of the organization has the authority to charge remuneration (or other payments) in favor of individuals.

This must be done within one month from the date of granting authority. It must be taken into account that the new obligation applies to divisions that began making payments to individuals in 2021 and in subsequent periods. If rewards were awarded to individuals before 2021, then no notifications need to be made.

There are no changes to “injury” contributions. Thus, in 2021, separate divisions will continue to pay insurance premiums and submit reports on them only if they have an account and balance.

Deadlines for regulatory authorities to apply for arrears

If we consider the fact of underpayment of contributions, then the permissible limitation period for them is determined by summing the periods of all collection measures. Thus, from 2021, the procedure for calculating the limitation period in the field of payments to the pension fund, medical and social insurance fund is regulated by the provisions of Art. 46 Tax Code of the Russian Federation. In particular, if the amount of contributions is not fully repaid, the Federal Tax Service issues a demand to the payer. By default, 8 days are allotted for its completion, unless a different period is specified in it.

Ignoring the requirement and failure to repay the debt during this period leads to forced collection of the debt. Initially, an order for forced withdrawal of funds is sent to a credit institution. It is issued at the end of the period allotted for covering the debt, and no later than 2 months from that day. If 2 months have already expired, debts can only be collected by court decision. To appeal to the judicial authorities, the Federal Tax Service has 6 months from the date of expiration of the period established in the requirement. If it is missed due to objective, extenuating circumstances, then its restoration is allowed.

IT SHOULD BE NOTED! It is possible that the account balances will not be enough to cover the resulting debt, then foreclosure on the debtor’s property is possible.

The last decision is made by the head of the Federal Tax Service or his deputy and transferred to the bailiff. The Federal Tax Service has 12 months for this. At the end of this period, such a decision can only be made by a court, which can be addressed on such an issue within 2 years from the end of the deadline for paying the arrears.

Insurance premiums in 2021 for individual entrepreneurs

In 2021, self-employed citizens will pay fixed payments for health insurance, as was the case previously. Contributions for insurance in case of temporary disability and in connection with maternity will also remain voluntary. Self-employed citizens do not need to pay insurance premiums.

The change is provided for pension contributions. This applies to individual entrepreneurs who received income of more than 300,000 rubles. As before, 1% of the amount of income that exceeds 300,000 rubles must be added to the fixed amount of contributions.

Tax inspectors will continue to receive income data from declarations. At the same time, the rule according to which a maximum fine is charged for failure to submit a declaration is cancelled.

Reporting on contributions for individual entrepreneurs has not changed - they will again submit calculations for fixed contributions. And the heads of peasant (farm) households will submit reports on new deadlines. Thus, they will need to submit their calculations no later than January 30 of the year following the billing period. Previously, the deadline for submitting reports was the last day of February.

Features of payment by individual entrepreneurs

Some individual entrepreneurs have special payment deadlines. Individual entrepreneurs who pay contributions for themselves have the right to choose to make transfers quarterly or once a year throughout the year. For those who earn up to 300,000 rubles per year, there is only one payment deadline - December 31. If the amount of earnings is more than 300,000 rubles, then contributions from the excess amount must be paid no later than July 1 of the following year (clause 2 of Article 432 of the Tax Code of the Russian Federation).

It is known that in 2021, December 31 was declared a holiday (see government decree No. 1648 of October 10, 2020 on the transfer of days), and the last day on which payments are allowed is 01/09/2022. Before this date, a fixed fee of 40,874 rubles must be paid. The remaining amount (but not more than 227,136 rubles) will have to be paid by 07/01/2022. Monthly, quarterly or at a time - the individual entrepreneur decides on his own.

More details: Individual entrepreneur insurance premiums in 2021.

This might also be useful:

• Deadline for submitting 2-NDFL in 2021 for 2021
• How to calculate the simplified tax system?
• How to register as a UTII payer

• Payment of 1% on income over 300,000 rubles
• Fixed payments for individual entrepreneurs on UTII in 2021
• Fixed payments for individual entrepreneurs in 2021 for themselves

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