| In the first (electronic) issues of the magazine, we already introduced the reader to the procedure for calculating and paying insurance premiums in force in the Russian Federation [1]. But it’s 2015, which means policyholders need to take into account the amendments made by the legislator last year to the regulations governing this area. It should be noted that the rates of insurance premiums for most payers of insurance premiums remained the same, but the procedure for their calculation and the deadlines for submitting reports to extra-budgetary funds have changed. Details are in this article. |
Limit value of the taxable base for calculating insurance premiums
Starting from 2015, there will be no single maximum base for the calculation of all types of insurance premiums.
Limit for pension contributions
The maximum value of the taxable base for contributions to the Pension Fund will be approved by the Government of the Russian Federation, taking into account the size of the average salary, increased by 12 times, and the increasing coefficient (in 2015 - 1.7) (Part 5.1 of Article 8 of the Federal Law of July 24, 2009 N 212-FZ, hereinafter referred to as Law N 212-FZ).
In the future, from 2022, the maximum value of the base for calculating insurance contributions to the Pension Fund, established for the previous year, will be indexed (Part 5.2 of Article 8 of Law No. 212-FZ).
In 2015 it is equal to 711,000 rubles. (Clause 1 of the Decree of the Government of the Russian Federation of December 4, 2014 N 1316). Above this amount, insurance premiums will have to be paid, as before, at a rate of 10%.
Limit value of the base for contributions to the Social Insurance Fund of the Russian Federation
For 2015, the maximum value of the taxable base for insurance premiums in case of temporary disability and in connection with maternity was established by the Government of the Russian Federation in paragraph 1 of Resolution No. 1316 of December 4, 2014 (clauses 4 and 5 of Article 8 of Law No. 212-FZ ) in the amount of 670,000 rubles.
The limit on the base for medical contributions is canceled
In 2015, insurance contributions to the FFOMS will need to be paid from the entire amount of wages, and not within the limit, as was the case in 2014. This procedure is determined by the new part 1.1 of Art. 58.2 of Law No. 212-FZ (Article 5 of Federal Law dated December 1, 2014 No. 406-FZ). It does not indicate the maximum amount of the taxable base.
The change will not affect policyholders paying premiums at a reduced rate and listed in Art. Art. 58 and 58.1 of Law No. 212-FZ.
Fixed payments to the Pension Fund and the Federal Compulsory Medical Insurance Fund.
In accordance with Part 1 of Art. 14 of Law No. 212-FZ, payers of contributions who do not make payments and other remuneration to individuals (for example, entrepreneurs, lawyers, private notaries and other persons engaged in private practice) pay insurance contributions to the Pension Fund and the Federal Compulsory Medical Insurance Fund in a fixed amount.
In 2015, the procedure for determining the fixed amount of insurance premiums established by Parts 1.1 and 1.2 of Art. 14 of Law No. 212-FZ. But since the size of this payment directly depends on the minimum wage (and the latter, by virtue of Article 1 of Federal Law No. 408-FZ of December 1, 2014, increased from 5,554 rubles to 5,965 rubles), the size of the fixed payment has increased compared to 2014.
Thus, the amount of a fixed payment to the Pension Fund in 2015 will be (Part 1.1 of Article 14 of Law No. 212-FZ):
- 18,610.8 rubles, – if the payer’s income does not exceed 300,000 rubles. This value is defined as the product of the minimum wage and the tariff of insurance contributions to the Pension Fund, established by clause 1, part 2, art. 12 of Law No. 212‑FZ (26%), increased by 12 times (RUB 5,965 x 26% x 12);
- RUB 18,610.8 plus 1% of the amount of income exceeding 300,000 rubles, but not more than 148,886.4 rubles - if income exceeds
300,000 rubles. The upper limit is determined as the product of eight times the minimum wage and the rate of insurance contributions to the Pension Fund, increased by 12 times (RUB 5,965 x 8 x 26% x 12).
The fixed payment to the FFOMS in 2015 will be 3,650.58 rubles. This value according to Part 1.2 of Art. 14 of Law No. 212-FZ is defined as the product of the minimum wage and the tariff of insurance contributions to the Federal Compulsory Medical Insurance Fund, increased by 12 times (5,965 rubles x 12 x 5.1%).
General insurance premium rates
The current aggregate general tariff of insurance premiums of 30% has been retained (Part 1.1, Article 58.2 of Law No. 212-FZ). It consists of the following tariffs:
- 22% - tariff for calculating pension contributions;
- 2.9% - tariff for calculating contributions in case of temporary disability and in connection with maternity;
- 5.1% is the tariff for calculating contributions for compulsory health insurance.
General tariffs must be applied by all insurers, with the exception of those companies for which reduced tariffs are provided (Articles 58 and 58.1 of Law No. 212-FZ).
Note. The amounts of insurance premiums no longer need to be rounded. From January 1, 2015, insurance premiums must be transferred in rubles and kopecks (Part 7, Article 15 of Law No. 212-FZ). This will make it possible to achieve identical indicators of accrued and paid insurance premiums in Form-4 of the FSS and Form RSV-1 of the Pension Fund of the Russian Federation.
Deadlines for submitting reports to extrabudgetary funds
Pension Fund
The deadlines for submitting reports to the Pension Fund and the Social Insurance Fund of Russia have changed. From January 1, 2015, including reporting for the previous year, reporting to the Pension Fund is submitted within the following deadlines:
Reporting on paper, as before, is submitted by the 15th day of the second month following the quarter. That is, the RSV-1 PFR form is submitted until February 16, 2015 inclusive (the 15th falls on a Sunday), until May 15, 2015, until August 17, 2015 (August 15 falls on a Saturday) and until November 16, 2015 (15 November falls on a Sunday).
At the same time, the deadlines for submitting reports electronically have been changed. They have been shifted by 5 days, that is, reports must be submitted electronically by the 20th day of the second month following the reporting quarter.
Let us remind you that information on contributions to the FFOMS is submitted as part of the PFR form RSV-1, as well as information on personalized accounting.
In addition, since 2015, employers whose average number of employees for the previous year was 25 people (previously 50 people) must report electronically. That is, more companies will report electronically.
Social Insurance Fund
Reporting to the Social Insurance Fund is now also submitted within a different time frame than previously. Form 4-FSS of the Russian Federation on paper is now submitted by the 20th day of the month following the reporting quarter, that is, January 20, 2015, April 20, 2015, July 20, 2015 and October 20, 2015. Reporting in electronic form is accepted until the 25th day of the month following the reporting quarter.
Just as with the PFR form RSV-1, a report on form 4-FSS of the Russian Federation must be submitted electronically by employers with an average number of 25 people.
Amendments were made by Federal Law of December 1, 2014 No. 406-FZ and Federal Law of June 28, 2014 No. 188-FZ
What to do with a funded pension in 2015
Article 33.1 of Federal Law No. 167-FZ of December 15, 2001 (hereinafter referred to as Law No. 167-FZ) determines that the pension contribution rate is distributed among insurance and funded pensions. This norm remains relevant. However, in 2015 there is a special procedure for its application.
The right to choose a funded pension is preserved
Until December 31, 2015, insured persons born in 1967 and younger can choose one of two pension options - send 6% of contributions to finance a funded pension or send all 22% to an insurance pension (Clause 1, Article 33.3 of Law No. 167-FZ ).
If you choose the “savings” option, the employee himself must apply for the transfer, for example, to a non-state pension fund. The employer has nothing to do with this. Another point is important for him.
In 2015, there is a moratorium on accrual of contributions to funded pension
Regardless of the decision of the insured person to choose the “cumulative” option of pension insurance and his submission of the corresponding application, the entire amount of insurance pension contributions accrued for payments in favor of this person in 2015 is directed to the insurance pension.
The accountant of a company that applies a general tariff calculates pension contributions at a single tariff of 22% and transfers them in one payment document to the KBK of the insurance pension (Article 22.2 of Law N 167-FZ).
Contribution rate in case of injury
Federal Law No. 401-FZ dated December 1, 2014 retains the current contribution rates for injuries in 2015 (from 0.2 to 8.5%) (Article 1 of Federal Law No. 179-FZ dated December 22, 2005). Therefore, as before:
- The amount of contributions depends on the main type of economic activity. To confirm it, you must, no later than April 15, 2015, submit an application and a confirmation certificate to your territorial branch of the Federal Social Insurance Fund of the Russian Federation in the forms approved by Order of the Ministry of Health and Social Development of Russia dated January 31, 2006 N 55;
- There is no limit on the taxable base for them, so they are charged on all taxable payments.
If an individual entrepreneur employs disabled people of group I, II or III, payments in their favor, as before, are subject to contributions in case of injury at a reduced rate - based on 60% of the established insurance rate (Article 2 of the Federal Law of December 1, 2014 N 401-FZ).
Important changes for 2021
Monthly reporting to the Pension Fund
[B=63]From April 1, 2021, employing organizations will have a new obligation - they will have to report monthly to the Pension Fund on the personal data of employees. In such a report, the deadline for submission of which is set before the 10th day of each month, it is necessary to indicate information about the last name, first name and patronymic, identification number and SNILS of all citizens officially employed and receiving income in the organization. Employers will have to submit such a report for the first time on May 10, 2021. It should be noted that this report is additional and does not in any way affect the regular report to the Pension Fund in the RSV-1 form.
The law has already been adopted by the State Duma and approved by the Federation Council, but has not yet been signed by the President of Russia. In accordance with it, insurers are also required to provide data of those citizens with whom they have concluded civil contracts for the provision of services and performance of work. The report does not need to indicate the amounts of income received and assessed contributions; it is simply a list of citizens. However, if the organization does not provide such information to the Pension Fund or is late, it will have to pay a fine of 500 rubles for each employee on the list.
Increase in contributions for individual entrepreneurs
The minimum wage (SMW) will increase from 5,965 rubles in 2015 to 6,204 rubles in 2021. Consequently, individual entrepreneurs who pay a fixed insurance premium “for themselves” will have to pay more in 2021. Not 22,261.38 rubles, but 23,153.33 rubles. Of them:
- To the Pension Fund 6204*26%*12 = 19,356.48 rubles;
- In FFOMS 6204*5.1%*12 = 3796.85 rubles.
If an individual entrepreneur earns more than 300 thousand rubles in a year (this value has not yet changed), then he will have to additionally transfer to the Pension Fund 1% of the amount of income exceeding this value. At the same time, the maximum amount of contributions to the pension fund for individual entrepreneurs for 2021 pension contributions is 154,851.84 rubles. We remind you that individual entrepreneurs do not pay mandatory contributions to the Social Insurance Fund.
Changes in contributions to the Social Insurance Fund
From 2021, the payment deadlines for standard contributions to the Social Insurance Fund and “injury” contributions for employers will become uniform. In 2015, contributions for injuries had to be transferred to the Social Insurance Fund no later than the day on which the organization established the payment of wages to employees. However, from 2021, these contributions will no longer be tied to the date of payment of wages and must be paid no later than the 15th day of the month following the reporting month. That is, these contributions will have to be paid at the same time as regular ones. The bill has already been approved by State Duma deputies and should come into force on January 1, 2021.
Criminal liability for non-payment of insurance premiums
Until now, the Criminal Code of the Russian Federation has not provided for the liability of employers for non-payment of mandatory insurance contributions. Currently, the State Duma is considering a bill that proposes to amend Article 199.3 of the Criminal Code of the Russian Federation and Article 199.4 of the Criminal Code of the Russian Federation. The author of the initiative is the Government of the Russian Federation and if deputies support it, then in 2021 employers will face criminal liability for evading the payment of mandatory contributions to the Russian Pension Fund and the Social Insurance Fund.
New report form 4-FSS
Organizations must report for 2015 using Form 4-FSS, which was approved by Order No. 59 of the FSS of the Russian Federation dated February 26, 2015. Although minor technical amendments were made to this form in July, in general it remained the same. However, from the 1st quarter of 2016, a new reporting form 4-FSS will be in effect. So far it is known that a new field “district” will be added to its title page, and a separate section on contributions from foreign citizens from EAEU countries will be added to the form itself.
Contributions for injuries in 2021
Although the injury rates themselves in 2021 remained the same, approved by Federal Law No. 362-FZ of December 14, 2015, each organization must annually go through the procedure of assigning one of 32 tariffs. This determines what rate it will apply to calculate contributions for injuries - from 0.2% to 8.5%. This depends on the type of activity of the organization, as well as on how it passed the special assessment of the working conditions of employees. There is no limit on employee income to determine the base subject to contributions for injuries.
From the editor: detailed information on the calculation and payment of insurance premiums, as well as reporting on them, can be found in the Tax Guide of the Consultant Plus system.
Additional insurance premium rates increased in 2015
Additional contributions to the Pension Fund are paid by companies that have jobs with harmful (dangerous) working conditions and the right to early retirement. Contributions are calculated regardless of the maximum value of the taxable base (Part 3, Article 58.3 of Law No. 212-FZ, Clause 3, Article 33.2 of Law No. 167-FZ).
The types of work that give the right to early retirement were listed in paragraphs. 1 - 18 p. 1 tbsp. 27 of the Federal Law of December 17, 2001 N 173-FZ (hereinafter referred to as Law N 173-FZ) (clauses 1 and 2 of Article 33.2 of Law N 167-FZ). However, from January 1, 2015, many provisions of Law N 173-FZ do not apply.
Note. Federal Law No. 173-FZ of December 17, 2001 was applied only to calculate the insurance part of the labor pension in the period before January 1, 2015.
Now you need to use two Federal laws:
- dated December 28, 2013 N 400-FZ “On Insurance Pensions” (hereinafter referred to as Law N 400-FZ);
- dated December 28, 2013 N 424-FZ “On funded pensions”.
The types of hazardous work that give the right to early retirement are now specified in Law No. 400-FZ.
The rates of additional contributions for such companies will depend on whether they have undergone a special assessment of working conditions or not.
Additional tariffs for companies that have not carried out a special assessment
If a special assessment has not been carried out, companies must pay additional contributions for employees engaged in hazardous work at the rates given in table. 1 below.
Table 1
Additional tariffs for contributions to the Pension Fund in 2015. No special assessment was carried out
| Tariff 6% | Tariff 9% | Tariff 4% | Tariff 6% |
| Until December 31, 2014 | From 01/01/2015 | Until December 31, 2014 | From 01/01/2015 |
| For the types of work listed in paragraphs. 1 clause 1 art. 27 Law No. 173-FZ | For the types of work listed in clause 1, part 1, art. 30 Law No. 400-FZ | For the types of work listed in paragraphs. 2 - 18 p. 1 tbsp. 27 Law No. 173-FZ | For the types of work listed in paragraphs. 2 - 18 p. 1 tbsp. 30 Law No. 400-FZ |
Additional tariffs based on the results of a special assessment
The size of additional tariffs may change if companies have carried out a special assessment of working conditions. Depending on the established subclass of working conditions in 2015, policyholders must pay premiums according to the additional tariffs given in table. 2 below (part 2.1 of article 58.3 of Law No. 212-FZ and paragraph 2.1 of article 33.2 of Law No. 167-FZ).
table 2
Additional tariffs for contributions to the Pension Fund in 2015. Special assessment completed
| Class of working conditions | Subclass of working conditions | Additional tariff, % |
| Dangerous | 4 | 8 |
| Harmful | 3.4 | 7 |
| 3.3 | 6 | |
| 3.2 | 4 | |
| 3.1 | 2 | |
| Acceptable | 2 | 0 |
| Optimal | 1 | 0 |
Contribution limits
The maximum base for calculating insurance premiums has changed. From January 1, 2015 it is:
for compulsory pension insurance in the Pension Fund of the Russian Federation – 711 thousand rubles;
for compulsory social insurance in the Federal Social Insurance Fund of Russia - 670 thousand rubles;
for compulsory health insurance in the Federal Compulsory Compulsory Medical Insurance Fund – the limit has been cancelled.
Salaries within this amount in the Pension Fund are taxed at a rate of 22%, upon reaching the size of the maximum base for accrual - 10%.
In the FSS of Russia within 670 thousand rubles. Salary is taxed at a rate of 2.9%; when the limit is reached, it is not taxed.
In the Federal Compulsory Medical Insurance Fund, income is taxed at a rate of 5.1%, regardless of the employee’s salary.
Reduced insurance premium rates
Changes to the procedure for applying preferential tariffs in 2015 were introduced by Federal Law dated December 2, 2013 N 333-FZ.
Who will lose the right to a reduced tariff
In 2015, some companies that previously paid insurance premiums at reduced rates (Articles 58 and 58.1 of Law No. 212-FZ) will lose benefits (clause 1 of Article 1 of Federal Law dated December 2, 2013 No. 333-FZ):
- agricultural producers;
- companies using UTII;
- companies making payments to disabled people of groups I, II or III (clauses 1 - 3, part 1, article 58 of Law No. 212-FZ);
- Mass media (clause 7, part 1, article 58 of Law No. 212-FZ);
- engineering companies (clause 13, part 1, article 58 of Law No. 212-FZ).
Federal Law No. 333-FZ dated December 2, 2013 did not extend the effect of reduced tariffs for these policyholders to 2015.
Consequently, starting from 2015, they must charge insurance premiums at the general rates established by Part 2 of Art. 58.2 of Law No. 212-FZ. All other companies that had the right to apply reduced tariffs in 2014 will continue to apply them in 2015 (Table 3 on p. 22).
Table 3
Reduced insurance premium rates in 2015
| Policyholders | Norm Art. 58 Law No. 212-FZ | Extrabudgetary fund | ||
| Pension Fund | FSS RF | FFOMS | ||
| Business societies | Points 4 - 6 part 1 and part 3 | 8% | 2% | 4% |
| Companies in the field of technology development activities | ||||
| IT companies | ||||
| Companies making payments to crew members of ships registered in the Russian International Register of Ships | Clause 9 part 1 and part 3.3 | 0% | 0% | 0% |
| Companies on the simplified tax system, the main activity of which is specified in clause 8, part 1, art. 58 Law No. 212-FZ | Clause 8 part 1 and part 3.4 | 20% | 0% | 0% |
| Companies paying UTII | Clause 10 part 1 and part 3.4 | |||
| Organizations engaged in the field of social services, scientific research, etc. | Clause 11 part 1 and part 3.4 | |||
| Charitable organizations on the simplified tax system | Clause 12 part 1 and part 3.4 | |||
| Individual entrepreneurs on a patent | Clause 14 part 1 and part 3.4 | |||
Such companies pay insurance premiums until the employee’s payments exceed the maximum base for calculating contributions. Excess amounts are not subject to contributions.
Changes in the calculation of contributions at reduced rates
These changes apply to pharmacies and individual entrepreneurs on a patent.
Pharmacies . Since 2015, pharmacy organizations and individual entrepreneurs with a license for pharmaceutical activities can apply reduced tariffs only to payments to employees who have the right to engage in pharmaceutical activities or are allowed to carry out pharmaceutical activities (clause “a”, clause 29, article 5 of the Federal Law dated June 28, 2014 N 188-FZ).
Note. Persons who have the right to engage in pharmaceutical activities until January 1, 2021 are listed in paragraph 1 of Art. 100 of the Federal Law of November 21, 2011 N 323-FZ.
Thus, the question of whether preferential tariffs apply to all workers, including those who are not directly involved in pharmaceutical activities, is finally resolved.
Individual entrepreneurs on a patent . The majority of insurers will be able to apply a reduced tariff only for payments in favor of workers engaged in the type of economic activity specified in the patent (clause “b”, paragraph 29, article 5 of the Federal Law of June 28, 2014 N 188-FZ).
This restriction will not apply to individual entrepreneurs who carry out the types of activities listed in paragraphs. 19, 45 - 47 p. 2 art. 346.43 of the Tax Code:
- retail stationary trade in a sales area of no more than 50 sq. m;
- retail stationary trade without trading floors and through non-stationary retail chain facilities;
- catering services provided in a customer service hall with an area of no more than 50 square meters. m;
- leasing (hiring) of residential and non-residential premises, dachas, land plots owned by an individual entrepreneur by right of ownership.
1) Insurance contributions to the Pension Fund, Social Insurance Fund, Compulsory Medical Insurance for employers.
a) The maximum amount of the base for calculating contributions.
From 2015, the contribution limit will not be the same for all funds, but will have a different amount for each fund :
• Mandatory pension insurance – 711,000 rubles.
• Mandatory social insurance – 670,000 rubles.
• Compulsory health insurance – there will be no limit .
(Resolution of the Government of the Russian Federation dated December 4, 2014 N 1316 “On the maximum value of the base for calculating insurance contributions paid to the Social Insurance Fund of the Russian Federation and the Pension Fund of the Russian Federation from January 1, 2015”, Federal Law dated December 1, 2014 N 406-FZ “On amendments to certain legislative acts of the Russian Federation on issues of compulsory social insurance”)
b) Temporarily staying foreigners
b1) Compulsory pension insurance
Payments to temporarily staying foreigners are subject to insurance contributions to the Pension Fund, regardless of the type of contract (labor or civil servants), the urgency of the contract and its duration. Thus, all temporary stayers must be insured, which means registering (fill out the form ADV-1) and receive an insurance number from the Pension Fund of the Russian Federation.
(Federal Law of June 28, 2014 N 188-FZ.)
b2) Compulsory social insurance
From 2015, temporarily staying foreigners will be partially insured under compulsory social insurance in case of temporary disability and in connection with maternity. From 2015 they will be insured against temporary disability. That is, they will receive temporary disability benefits , subject to payment of contributions for them within 6 months. It is still not possible to accrue child benefits to temporarily staying foreigners. Contributions at a special rate of 1.8% will be charged on payments to temporary foreigners.
(Federal Law dated December 1, 2014 N 407-FZ.)
c) Non-taxable amounts
The amount of non-taxable amounts of compensation payments associated with dismissal (golden parachutes) is limited. In addition to compensation for unused vacation, from 2015, contributions will be calculated from: • the amount of severance pay and the average monthly earnings for the period of employment in the part exceeding in general three times the average monthly earnings or six times the average monthly earnings for workers dismissed from organizations located in the regions of the Far North and equivalent areas; • compensation to the manager, deputy managers and chief accountant of the organization in a portion exceeding three times the average monthly salary;
(Federal Law of June 28, 2014 N 188-FZ.)
d) Additional paid days off to care for disabled children
Since 01/01/2015, funding for additional paid days off for caring for disabled children (including accrued insurance contributions) is provided by the Federal Budget through transfers to the Social Insurance Fund. Thus, from 01/01/2015, insurance premiums from these payments must be expensed by the Social Insurance Fund and reflected in Form 4-FSS.
(Federal Law of December 29, 2014 N 468-FZ.)
e) Transfer of contributions
The amount of insurance premiums to be transferred to the relevant state extra-budgetary funds is determined in rubles and kopecks.
(Federal Law of June 28, 2014 N 188-FZ.)
f) Providing reporting
If the average number of employees is 25 people (previously it was 50 people) or more, then reporting to the Pension Fund and Social Insurance Fund is submitted electronically.
(Federal Law of June 28, 2014 N 188-FZ.)
Reporting deadlines are changing:
(Federal Law dated December 1, 2014 N 406-FZ.)
- To the Pension Fund on paper no later than the 15th day of the second calendar month following the reporting period; in the form of an electronic document no later than the 20th day of the second calendar month following the reporting period.
- In the Social Insurance Fund on paper no later than the 20th day of the month following the expired quarter; in the form of an electronic document no later than the 25th day of the month following the expired quarter.
f) Reduced tariffs for agricultural producers, people with disabilities, organizations with disabilities, organizations using the unified agricultural tax and organizations with mass media.
These reduced tariffs expired in 2014.
g) Reduced tariff for pharmacy organizations
This tariff can only be applied to persons who, in accordance with Federal Law dated November 21, 2011 No. 323-FZ “On the Fundamentals of Citizens’ Health in the Russian Federation,” have the right to engage in pharmaceutical activities or are allowed to engage in pharmaceutical activities.
(Federal Law of June 28, 2014 N 188-FZ.)
h) Reduced tariff for individual entrepreneurs using the patent system
The wording has been clarified. The tariff applies only to payments accrued in favor of individuals engaged in the type of economic activity specified in the patent.
(Federal Law of June 28, 2014 N 188-FZ.)
i) New reduced tariff for participants of the FEZ Crimea and Sevastopol
Since 2015, a new lower tariff has been introduced, which will be valid for 10 years from the date of receipt of the status of a participant in the free economic zone in accordance with the Federal Law “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” ( see the table below for tariff rates).
(Federal Law of November 29, 2014 N 378-FZ.)
j) New reduced tariff for a payer who has received the status of a resident of a territory of rapid socio-economic development
Starting from April 2015, a new lower tariff is being introduced, which will be valid for 10 years from the date of obtaining the status of a resident of a territory of rapid socio-economic development in accordance with the Federal Law “On Territories of Rapid Social and Economic Development in the Russian Federation” (tariff amounts see. below in the table). The territories will be introduced in the Far Eastern Federal District and in single-industry towns by Decree of the Government of the Russian Federation.
(Federal Law dated December 31, 2014 N 519-FZ.)
Federal Law of December 31, 2014 N 519-FZ
j) Table of tariffs, their codes, policyholder codes and categories of the insured person for 2015.
Category of insurance premium payer
| Tariff code RSV-1 | Code for 4-FSS | AP category for information | The rule of law establishing the rate of insurance premiums 5) | Pension Fund | Compulsory medical insurance | FSS | ||
| to the limit. great. (711 000) | over limit. great. (711 000) | |||||||
| Basic tariff (general taxation system) (Payers of insurance premiums who are on the general taxation system and apply the basic tariff of insurance premiums) | 01 | 071 | HP | Art. 58.2 of Law 212-FZ Art. 33.1 of Law 167-FZ | 22 | 10 | 5.1 | 2.9 |
| VZHNR 1) | 22 | 10 | 5.1 | 2.9 | ||||
| VPNR 2) | 22 | 10 | — | 1.8 | ||||
| Basic tariff (USNO) (Payers of insurance premiums who are on a simplified taxation system and apply the basic tariff of insurance premiums) | 52 | 071 | HP | 22 | 10 | 5.1 | 2.9 | |
| VZHNR 1) | 22 | 10 | 5.1 | 2.9 | ||||
| VPNR 2) | 22 | 10 | — | 1.8 | ||||
| Basic tariff (UTII) (Payers of insurance premiums paying a single tax on imputed income for certain types of activities and applying the basic tariff of insurance premiums) | 53 | 071 | HP | 22 | 10 | 5.1 | 2.9 | |
| VZHNR 1) | 22 | 10 | 5.1 | 2.9 | ||||
| VPNR 2) | 22 | 10 | — | 1.8 | ||||
| IT organizations (Organizations operating in the field of information technology) | 06 | 091 | ODIT | Part 3 Art. 58 of Law 212-FZ, paragraph 7, Art. 33 of Law 167-FZ | 8 | — | 4 | 2 |
| VZHIT 1) | 8 | — | 4 | 2 | ||||
| VPIT 2) | 8 | — | — | 1.8 | ||||
| USNO according to certain OKVED (Organizations and individual entrepreneurs applying the simplified taxation system, and whose main type of economic activity is specified in paragraph 8 of part 1 of Article 58 of Federal Law No. 212-FZ) | 07 | 121 | PNED | Part 3.4 Art. 58 of Law 212-FZ, paragraph 12 of Art. 33 of Law 167-FZ | 20 | — | — | — |
| VZhED 1) | 20 | — | — | — | ||||
| VPED 2) | 20 | — | — | — | ||||
| Economic societies (science and education) (Business societies created after August 13, 2009 by budgetary scientific institutions in accordance with Federal Law dated August 23, 1996 No. 127-FZ “On Science and State Scientific and Technical Policy” and educational institutions of higher professional education in accordance with Federal Law dated 22 August 1996 No. 125-FZ “On higher and postgraduate professional education”) | 08 | 101 | XO | Part 3 Art. 58 of Law 212-FZ, paragraph 7, Art. 33 of Law 167-FZ | 8 | — | 4 | 2 |
| VZhKO 1) | 8 | — | 4 | 2 | ||||
| VPHO 2) | 8 | — | — | 1.8 | ||||
| Participants of the Skolkovo project (Organizations that have received the status of project participants for the implementation of research, development and commercialization of their results in accordance with the Federal Law “On Innovation”) | 10 | 081 | ITC | Part 1 Art. 58.1 of Law 212-FZ, paragraph 6, Art. 33 of Law 167-FZ | 14 | — | — | — |
| VZhTSS 1) | 14 | — | — | — | ||||
| VPCS 2) | 14 | — | — | — | ||||
| Pharmacy organizations paying UTII - in relation to these payments (Pharmacy organizations recognized as such in accordance with the Federal Law of April 12, 2010 No. 61-FZ “On the Circulation of Medicines” and paying a single tax on imputed income for certain types of activities, as well as individual entrepreneurs who have a license for pharmaceutical activities and pay unified tax on imputed income for certain types of activities, in relation to payments and remunerations made to individuals in connection with the implementation of pharmaceutical activities) | 11 | 141 | ASB | Part 3.4 Art. 58 of Law 212-FZ, paragraph 12 of Art. 33 of Law 167-FZ | 20 | — | — | — |
| VZHSB 1) | 20 | — | — | — | ||||
| VPSB 2) | 20 | — | — | — | ||||
| Non-profit organizations (Non-profit organizations (with the exception of state (municipal) institutions) using the simplified tax system and carrying out activities in the field of social services for the population, scientific research and development, education, healthcare, culture, art and mass sports) | 12 | 151 | ASB | 20 | — | — | — | |
| VZHSB 1) | 20 | — | — | — | ||||
| VPSB 2) | 20 | — | — | — | ||||
| Charity organisations (Charitable organizations registered in accordance with the procedure established by the legislation of the Russian Federation and applying a simplified taxation system) | 13 | 161 | ASB | 20 | — | — | — | |
| VZHSB 1) | 20 | — | — | — | ||||
| VPSB 2) | 20 | — | — | — | ||||
| Vessel crew (Organizations that make payments and other rewards to crew members of ships registered in the RMRS for the performance of labor duties of a ship crew member) | 15 | 131 | BSEC | Part 3.3 Art. 58 of Law 212-FZ, paragraph 11, Art. 33 of Law 167-FZ | — | — | — | — |
| VZhES 1) | — | — | — | — | ||||
| VPES 2) | — | — | — | — | ||||
| Patent tax system (Individual entrepreneurs applying the patent taxation system, with the exception of individual entrepreneurs carrying out the types of business activities specified in subparagraphs 19, 45 - 47 of paragraph 2 of Article 346.43 of the Tax Code of the Russian Federation) | 16 | 171 | ASB | Part 3.4 Art. 58 of Law 212-FZ, paragraph 12 of Art. 33 of Law 167-FZ | 20 | — | — | — |
| VZSB | 20 | — | — | — | ||||
| VPSB | 20 | — | — | — | ||||
| Organizations operating in special economic zones (Organizations and individual entrepreneurs that 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 an industrial-production special economic zone. Organizations and individual entrepreneurs 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) | 36 | 051 | TVEZ | Part 3 Art. 58 of Law 212-FZ, paragraph 7, Art. 33 of Law 167-FZ | 8 | — | 4 | 2 |
| VZhTZ 1) | 8 | — | 4 | 2 | ||||
| USPTO 2) | 8 | — | — | 1.8 | ||||
| Participants of the FEZ Crimea and Sevastopol (Payers of insurance premiums who have received the status of participant in a free economic zone in accordance with the Federal Law “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”) | 23 | 181 | Cattle | Art. 58.4 of Law 212-FZ, paragraph 14 of Art. 33 of Law 167-FZ | 6 | — | 0.1 | 1.5 |
| VZhKRS 1) | 6 | — | 0.1 | 1.5 | ||||
| VPKRS 2) | 6 | — | — | 1.5 | ||||
| Residents of the territory of rapid socio-economic development (Payers of insurance premiums who have received the status of resident of a territory of rapid socio-economic development in accordance with the Federal Law “On Territories of Rapid Social and Economic Development in the Russian Federation”) | 24 | ? | TOP | Art. 58.5 of Law 212-FZ, paragraph 15 of Art. 33 of Law 167-FZ | 6 | — | 0.1 | 1.5 |
| VZHTOR 1) | 6 | — | 0.1 | 1.5 | ||||
| VPTOR 2) | 6 | — | — | 1.5 | ||||
1) VZHNR (and other categories starting with VZh) - employees are insured persons from among foreign citizens or stateless persons temporarily residing in the territory of the Russian Federation. 2) VPNR (and other categories starting with VP) - employees - insured persons from among foreign citizens or stateless persons temporarily staying on the territory of the Russian Federation. 3) Policyholder code 061 is used only for organizations of disabled people and organizations created by organizations of disabled people. For organizations in which disabled people work, the main code of the insurer is indicated, and section 3 highlights the amounts of payments to disabled people. 4) Amounts of contributions accrued above the limit are not shown when generating individual information (Section 6 of the RSV-1). 5) Law 212-FZ - federal law dated July 24, 2009 No. 212-FZ “On insurance contributions to the Pension Fund of the Russian Federation, Social Insurance Fund of the Russian Federation, Federal Compulsory Medical Insurance Fund”, Law 167-FZ - federal law dated December 15, 2001 No. 167-FZ “On compulsory pension insurance in the Russian Federation”
2) Additional rates of insurance premiums for certain categories of payers
1) For workplaces for which a special assessment of working conditions has not been completed (job certification):
| Types of jobs | Rate | KBK |
| Works specified in subparagraph 1 of paragraph 1 of Article 27 of the Federal Law of December 17, 2001 No. 173-FZ “On Labor Pensions in the Russian Federation” (list 1) | 9% (was 6% in 2014) | 392 1 0200 160 |
| Work specified in subparagraphs 2-18 of paragraph 1 of Article 27 of the Federal Law of December 17, 2001 No. 173-FZ “On Labor Pensions in the Russian Federation” (list 2 and others) | 6% (was 4% in 2014) | 392 1 0200 160 |
2) For workplaces for which a special assessment of working conditions has been completed (job certification) - based on its results, depending on the class of working conditions:
| Class of working conditions | Subclass of working conditions | Additional insurance premium rate |
| Dangerous | 4 | 8.0 percent |
| Harmful | 3.4 | 7.0 percent |
| 3.3 | 6.0 percent | |
| 3.2 | 4.0 percent | |
| 3.1 | 2.0 percent | |
| Acceptable | 2 | 0.0 percent |
| Optimal | 1 | 0.0 percent |
3) Insurance contributions to the FSS.trauma (insurance against industrial accidents and occupational diseases)
The tariffs were left unchanged (applied in accordance with the types of economic activities and occupational risk classes). The discount to the tariff (60%) applied to the amounts of payments in favor of the disabled has also been left unchanged.
(Federal Law dated December 1, 2014 N 401-FZ.)
4) Insurance contributions to the Pension Fund, Social Insurance Fund, Compulsory Medical Insurance for the self-employed population (IP) for 2015.
In 2015, insurance premiums for compulsory health insurance are calculated depending on the payer’s income:
a) Heads and members of farms – 12 minimum wages (for a full year) * 26%.
b) For individual entrepreneurs, in case of income less than 300 thousand rubles. –12 minimum wage (for a full year) * 26%. c) For individual entrepreneurs, in case of income more than 300 thousand rubles. – 12 minimum wage (for a full year) * 26% + (income - 300,000) * 1%. But no more than 12 minimum wages (for a full year) * 8 * 26%.
Thus, for 2015, individual entrepreneurs must pay (for themselves) the following amounts of contributions (for the full year):
| Fund | Sum | KBK |
| OPS, with income less than 300,000 rubles | 5965 * 12 * 26% = 18610,80 | 392 1 0200 160 |
| OPS, with income more than 300,000 rubles | (5965 * 12 * 26%) + (income - 300000) *1% = 18610.80 + (income - 300000) *1%, but not more: 5965 * 12 * 8 * 26% = 148886.58 | 392 1 0200 160 |
| FFOMS | 5965 * 12 * 5.1% = 3650,05 | 392 1 0200 160 |
| total amount | from 22260.85 to 152536.98 |
The total amount of insurance premiums was 17,208.25 in 2012, 35,667.66 in 2013, and from 20,727.53 to 142,026.89 in 2014. Insurance premiums for the billing period are paid no later than December 31 of the current calendar year (contributions for health insurance until December 31, 2015, a portion of the amount calculated within the income limit of 300,000 rubles is required - 18,610.80 rubles) Insurance premiums for health insurance calculated from the amount of income of the payer of insurance premiums exceeding 300,000 rubles per billing period are paid by the payer of insurance premiums no later than April 1 of the year following the expired billing period (04/01/2016). The Pension Fund of Russia will receive information about the actual income of entrepreneurs (no later than June 15) from tax returns submitted to the Federal Tax Service. If an individual entrepreneur underestimates income or does not report to the Federal Tax Service, insurance premiums will be calculated at the maximum - based on 8 minimum wages (in 2015 - 148,886.58 rubles).
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The new Classifiers OKVED2 and OKPD2 will not be used in 2015
Types of economic activity that give companies and individual entrepreneurs the right to apply the simplified taxation system (STS) (clause 8, clause 1, article 58 of Law No. 212-FZ) are classified in accordance with the All-Russian Classifier of Types of Economic Activities.
From January 1, 2015, it was planned to switch to the use of new Classifiers, which were approved by Order of Rosstandart dated January 31, 2014 N 14-st - OKVED2 OK 029-2014 (NACE Rev. 2) and OKPD2 OK 034-2014 (KPES 2008).
But now, by Order of Rosstandart dated September 30, 2014 N 1261-st, this period has been extended until January 1, 2021. Accordingly, this year policyholders must use the old All-Russian classifiers: OKVED OK 029-2001 (NACE Rev. 1), OKVED OK 029-2007 (NACE Rev. 1.1), OKDP OK 004-93, OKPD OK 034-2007 (KPES 2002), OKUN OK 002-93 and OKP OK 005-93.
