Object of taxation of insurance premiums: concept, definition, characteristics, calculation procedure and liability for late payments

2024 Author: Howard Calhoun | [email protected]. Last modified: 2023-12-17 10:16

Payments due to citizens, based on labor relations and civil law contracts, must be subject to insurance premiums. Such payments will be made to off-budget funds only on the condition that citizens are not individual (private) entrepreneurs.

List of taxable items

The list of objects of taxation of insurance premiums includes funds transferred by insurers in accordance with labor relations.

• Employment contracts.
• Contracts of a civil nature, such as receiving remuneration for work performed. Employees with this type of agreement do not have the opportunity to receive sick leave and go on vacation. He usually receives his salary in the form of a commission.
• Agreements onhuman copyright, alienation of the exclusive right of the author for art, science, and literature, that is, agreements to be associated with intellectual property rights.
• Agreement on licensing rights, for the use of data from science, art, literature and more.

Earlier, only contracts were subject to insurance premiums, now it is relationships. This means that all employment-related benefits should be subject to the accrual of contributions, except for those that are considered exceptions.

The object of taxation of insurance premiums is a payment in favor of employees who are subject to compulsory insurance. Based on federal laws, exceptions are individual entrepreneurs, notaries, lawyers. If the employee did not conclude an agreement with the employer, then there will be no payments.

Cash will not be considered an object of taxation of insurance premiums to off-budget funds if:

• No contract or agreement has been concluded.
• The agreement relates to the rights to a specific property, such as a lease agreement.
• Dividends were purchased as a shareholder of the company.
• There was a material benefit on the concessional loan.

If, during the period of the transfer of wages, the employer received information that his employee had died, then such funds will also not be subject to contributions. At the death of a person, labor relationsstop. Also, there will be no point in compulsory insurance of such an employee.

Rules for taxation of funds

Payments that are subject to insurance premiums are calculated for each employee individually from the beginning of the billing periods by increasing. Moreover, the amount that is not subject to the contribution, if any, will be deducted from the salary. The following are recognized as objects of taxation of insurance premiums:

• wages;
• different kinds of allowances - for additional shifts, combining several positions in the workplace, for length of service, etc.;
• application of an increasing factor, such as district regulation, for work in highlands;
• paying an employee in the form of certain goods.

Employee benefits

Some organizations provide their employees with various benefits, for example, a New Year's gift to a child, financing of sanatorium tours for an employee and his family, payment for kindergarten expenses. Will such benefits be subject to taxation of insurance premiums? If an organization transfers money personally to an employee, for example, returns money for a vacation in a sanatorium, then they will become such an object.

If the company transfers money to institutions (travel company, kindergarten), then the payment does not become an object of taxation, the employee does not receive anything in his hands, but at the same time he uses the service or help of the employer. Not all organizations provide such assistance.employees, in most cases, the employee receives remuneration for work.

Payment that is made to a person who is not considered an employee of the organization cannot be subject to a contribution.

Powers of the Federal Tax Service, state funds

The tax authorities have the right to:

• to control the actions of entrepreneurs, employers (checking the correctness of the calculation, the timeliness of payment of the contribution);
• to accept payment, contributions, refund, based on the decision of the FSS or PFR;
• employer installment decision or deferment;
• setting pen alties and fines.

PFR, FSS are en titled to similar actions related to insurance premiums, the period of which expired before January 2017, or was clarified, recalculated. Also, the PFR is engaged in keeping records in the compulsory insurance program, and the FSS is considered the administrator for maintaining the sums insured for compulsory social insurance. The Social Insurance Fund retained the right to check the declared amounts for payments for temporary disability of employees and maternity.

Accounting for insurance premium payments

The employer pays the employee. At the same time, he must pay insurance premiums. In order for payment to be made correctly, it is necessary to have information about the organization of accounting. All the necessary information is specified in the order of the Ministry of He alth of Social Development of the Russian Federation No. 908n (hereinafter the order). Based on this order, payers are required to keep records of their actions to transfer cashfunds:

• accrued, fines and pen alties;
• received money for transfer;
• expenses incurred to pay certain insurance amounts;
• in case of employee maternity or disability.

There should also be information about the funds received from the FSS. Accounting for objects of taxation with insurance premiums is carried out in a special manner, since the employer does not transfer all the accrued funds. It is possible to reduce the calculated contribution to the SS through benefits provided by the fund itself. Only the amount of money should not be higher than established by the FSS. The transfer of funds that can be reduced is described in the order.

• Benefits paid due to a worker's disability.
• Payment to women due to pregnancy and childbirth.
• One-time payment to women who are registered with medical institutions in early pregnancy.
• Payments at the birth of a child.
• Paying a parent a child every month for a year and a half.
• Funeral welfare payments or financing of necessary funeral services by a specialized organization.
• Paid for four days off provided per calendar month when caring for disabled children.

An enterprise must keep records of each employee and systematize information. After a certain amount of payment has been reached for a single employee, the accrual of funds is allowed to stop.

Individual accounting

Inspectors check and examine the information from each worker's record cards with the accounting list, and then compare the information. Accounting for the object of taxation of insurance premiums requires an individual approach, but the guidance on the application of the chart of accounts does not provide for this. Accruals are reflected collectively in it.

In order to facilitate the work, not to make mistakes, a decision was made by the FIU and the FSS in January 2010. This solution recommends the use of cards, they provide additional pages that will only need to be filled out if fares that differ from the base rates are used.

Accounting

Accounting is controlled by general rules. For these purposes, you need to use the chart of accounts No. 69. After the reform of compulsory social insurance, the system of accounts has become easier for enterprises.

The order of the Ministry of He alth for Social Development specifies an algorithm for accounting for the object of taxation of insurance premiums. It is necessary to make a division of contributions, benefits, fines. Travel information cannot be included in expenses.

The amounts of contributions are indicated in rubles, and accruals and expenses are made in rubles, kopecks. The funds that were overpaid, the FSS decided to return. They must be recorded in the accounting records and the information must be entered in the month in which they were received.

Income that is not considered an object of taxation

Specialists involved in deductions to the FSS, the FIU should be aware that not all funds are subject to mandatory taxation and transfer to funds. Whether a certain payment is subject to insurance premiums or not - you can find out using Art. 422 NK. It contains a list of payments that should not be taxed.

Income not subject to insurance premiums:

• Government payments, such as unemployment benefits.
• Providing employees with food, fuel for work, housing at the expense of the employer, partial payment of utilities.
• Compensation for dismissal, except for funds for unused vacation to the employee.
• Spend on recruitment, layoffs due to downsizing, company reorganization or closure.
• One-time cash assistance to subordinates, transferred due to natural disasters, death of a close relative, at the birth of children in an amount not exceeding 50 thousand rubles.
• Transfers for compulsory he alth insurance.
• Transferring money for voluntary he alth insurance for more than 12 months.
• Pension payments under agreements concluded with non-state funds.
• Transfer of additional contributions to the funded part of the pension of workers, but not more than twelve thousand rubles per employee per year.
• Material assistance to company employees, but not more than four thousand rubles.
• Providing employees with specialized clothing necessary forfulfillment of assigned tasks at the workplace.
• Cash spent on additional employee training.

Is sick leave subject to taxation

The question often arises between employees of the accounting service, is sick leave subject to this type of taxation? For most cases, sick leave is exempt.

But there is an exception to the rule. Sometimes the employer independently pays the employee money in accordance with the salary that he received. In this case, sick leave is subject to insurance premiums, but this is rare.

Calculations of daily allowances for employees

Previously, per diems for employees were not subject to insurance contributions. Since 2017, there have been changes, and daily allowances issued more than the norm are subject to taxation and transfer of funds to funds. Thus, payers of mandatory insurance premiums must include the object of taxation in the list of charges for the amount of the difference.

Deductible Cash

In 2017, the calculation form for contributions was updated. Now you need to enter information about payments that are not subject to such contributions. Although they will not affect the total amount of the transfer.

There is a separate line in the documents for this. Information on the amount that is not subject to taxation must be indicated not only for each quarter, but also monthly. Initially, all funds must be reflected on one calculation page,then on the other - information about the funds that do not need to be assessed.

Responsibility for non-payment of insurance premiums

Company executives manage accounts payable in order to optimize the cash flow system and expand the business. Previously, employers could "postpone" the payment of contributions, since previously the responsibility for such actions was not so great. Thus, reporting on funds for transfers to funds in the organization was carried out, accruals were made, but no funds were received by the country's budget. It was not possible for fundraisers to seek payment from all employers. Therefore, the government decided to redirect the rights and obligations of keeping records of contributions to the Federal Tax Service. As a result, there were changes in the Tax Code.

The Federal Tax Service, after receiving all the information on the debtors of insurance premiums, suggested that employers apply debt restructuring with subsequent repayment. In case of evasion and unwillingness to pay debts, criminal liability occurs.

Updates to the Criminal Code came into force in 2017. They indicate responsibility for non-payment of funds, for the lack of transfers to the fund, as well as for the deliberate reduction of the amount required for payment.

Previously, there was also criminal liability for non-payment of money, but in 2003 they were transferred to an administrative violation. From 2003 to 2017, employers were threatened with a fine of 20% of the total unpaid amount for such acts. At the moment for the same actionsthere is criminal liability. Imprisonment for up to six years is not ruled out. Articles 198, 199, and 199.2 set out about the objects of taxation of insurance premiums. There have been changes in the Criminal Code, as well as new articles - 199.3, 199.4.

Calculation rules

For payers, employers, the terms of payment of such contributions have not changed. They must carry out the calculation and payment before the fifteenth day of the calendar month. The general period is a year, a quarter, half a year, nine months are recognized as reporting. An employer can reduce the total amount of money transfers in case of temporary disability, as well as in case of an employee's maternity.

If, after calculating contributions for a certain period of time, it turns out that the organization has made payments for temporary disability of a person and maternity more than the total amount of contributions for this type, then the difference in the amount will be credited to future contributions under the same conditions. Thus, the amount of future payments will decrease.