Types of insurance premium: essence, accrual, payments

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

Insurance contributions are called mandatory payments paid by an individual entrepreneur or an organization that has hired even one person under an employment or civil law contract. Entrepreneurs at the same time, in addition to contributions in respect of employees, pay them for themselves. Next, we will consider what types of insurance premiums exist, in what order they are calculated, who is the payer, what they are charged for. Let's analyze the legislative regulation of the issue.

Purpose of payments

All types of insurance premiums are created to achieve certain goals. But their essence is the same: the payer without fail deducts the due payments to a certain fund. In the event of an insured event, the latter makes payments to this person, as required by law.

Let's give vivid examples. Upon reaching retirement years (an insured event in this vein), the PFR begins to pay a pension to a citizen. In the event of an illness (also an insured event), the FSS accrues certain payments to the sick person on the basis of a sick leave.

Varieties

There are four main types of insurance premiums in the Russian Federation:

• Pension. They are divided, in turn, into two categories - the insurance part of the pension and the funded one.
• Medical.
• For compulsory social insurance. There are two main insured events - temporary disability and pregnancy, child care. That is, sick leave payments, maternity.
• "Injuries". This type of insurance premium is more typical for enterprises, companies with harmful, dangerous working conditions. This is insurance against occupational disease, accident at work.

Legislative regulation

Thus, insurance premiums by type of activity differ only in the fourth option. Consider legislative regulation:

• Pension, social, medical. Starting from 2017, Ch. 34 of the Tax Code of the Russian Federation.
• Certain insurance premiums by type of activity ("for injuries") are currently regulated by Federal Law No. 125 (1998) and Federal Law No. 179 (2005).

Who is the payer?

Now the next important aspect. The types of insurance premiums are presented. Payers on them are the following persons:

• Organizations that pay salaries to their employees or provide remuneration to contractors (individuals only).
• Individuals who charge salaries to their employees or provide remuneration to private contractors.
• Individuals who do not have IP status, but pay salaries to their employees or remuneration to natural persons-contractors.
• Persons engaged in private practice (lawyers, lawyers, notaries), self-employed citizens. Accordingly, they will only be contributing towards their own person.

What are credited for?

You are now familiar with the types of mandatory insurance premiums. Imagine what they can be credited for in the Russian Federation:

• Remuneration for work. Employers (individual entrepreneurs and organizations) must deduct insurance premiums from remuneration to their employees. First of all, with wages. But contributions are also necessarily deducted from bonuses, vacation pay, compensation for unused vacations.
• Payments to contractors. Medical and pension contributions should also be deducted from remuneration for work for those persons who are not on the staff of the individual entrepreneur or organization. This refers to payments under contracts - civil law, copyright. There is one exception: the remuneration for the work of the contractor is exempted from the deduction of insurance premiums only if he himself is an individual entrepreneur and already sends them for himself, on his own behalf.

It is important to note the following conditions and exceptions:

• Contributions are not deducted from the amounts issued to citizens for property/rights purchased or rented from them. For example, for renting a personal car by an employer.
• Social contributions (in case of temporary disability, decree)are not charged under civil law contracts (author's, contracts).
• Contributions "for injuries" in relation to civil law contracts are deducted only if their presence is provided for by the terms of such a document.

For foreigners and stateless persons

When analyzing insurance premiums by type of insurance, it is important to separately note such a category of insured as foreign employees and stateless workers.

If these workers are citizens of states that are members of the EEC, then special conditions apply to them. They concern citizens of Belarus, Armenia, Kazakhstan.

If a foreign worker temporarily/permanently resides on the territory of the Russian Federation:

• Under an employment contract. All mandatory insurance premiums are charged to him.
• Under a civil law contract. Pension and medical contributions are accrued. "For injuries" - if it is provided for by the contract. Contributions for temporary disability are not accrued.

If a foreign employee is only temporarily staying in Russia:

• Under an employment contract. Pension contributions are accrued, "for injuries", in case of temporary disability. Only medical ones are not credited.
• Under a civil law contract. Retirement contributions are required. According to the terms of the contract - "for injuries." Medical, in case of temporary disability are not accrued.

If the worker is a foreignerworks in a foreign branch of a domestic company, performs work / provides services abroad, then the employer is not obliged to deduct any type of Russian insurance premiums from his salary.

What is not credited for?

When talking about such an expense as insurance premiums, it is important to keep in mind the list of closed payments that are not subject to them. The full list is given in Art. 422 of the Tax Code of the Russian Federation. The most important positions in it are as follows:

• Sickness benefits.
• All compensations established by Russian law.
• Daily payments received during business trips, etc.

In art. 20.2 of Federal Law No. 125 lists payments to employees who, under domestic law, are exempt from contributions "for injuries". This list coincides in almost all positions with what is presented in Art. 422 of the Tax Code.

But at the same time, in practice, there are many legal disputes regarding payments for which the accrual of insurance premiums is not mandatory, but at the same time, which are not included in the above exclusive lists. Something like:

• Employee anniversary bonuses.
• Compensation for the purchase of a ticket to a he alth facility, etc.

Insurers believe that such payments are exempt from insurance premiums. But the tax authorities and insurance funds have a different opinion. Why do many such disputes end up in court.

Calculation of base

Before deducting insurance premiums from the income of an employee or an individual contractor, the employer must calculate the base for this. The billing period in this case is one calendar year, from January 1st to December 31st.

The taxable base for insurance premiums in case of temporary disability, maternity leave should not exceed the amount established by law. It changes annually - indexed by the government of the Russian Federation. So, in 2019, its limit is 865,000 rubles.

What does this mean? Contributions will accrue in relation to the employee until his income reaches this amount. After it is exceeded, payments to an employee or contractor will be exempt from mandatory insurance premiums.

This provision does not apply to contributions to the Pension Fund. But here there is a condition: if the taxable base exceeds 1,150,000 rubles, then a reduced tariff will apply to it.

As for medical insurance premiums, deductions "for injuries", here the legislation does not set any limits regarding the base.

As for the total amount of all insurance premiums, it will be equal to this taxable insurance base multiplied by the tariff rate (%).

Basic rates

Types of income from insurance premiums are different. The same can be said about the current base rates.

If the taxable insurance base does not exceed the established limits (wepresented above), the tariff rate for employees and contractors who are not beneficiaries is as follows:

• Contributions to the Pension Fund - 22%.
• FSS contributions - 2.9%.
• Contributions to the FFOMS - 5.1%.
• Total: 30%.

Now for citizens, than the income exceeded the limit base established by law:

• Contributions to the Pension Fund - 10%.
• FSS contributions - 0%.
• Contributions to the FFOMS - 5.1%.
• Total: 15.1%.

Now let's get acquainted with the exceptional provisions regarding preferential categories.

Exceptional fare conditions

We examined the types of insurance premiums. In 2019, many benefits for them were cancelled. So, the following special preferential categories remained:

• Non-profit socially oriented organizations on the STS taxation regime. These companies should be engaged only in certain types of activities: mass sports, scientific developments, and so on. Until 2024 inclusive, they are required to pay only pension contributions in the amount of 24%.
• For certain categories of workers, increased tariff rates apply to contributions to the Pension Fund. These are those employed in underground work, hot shops, activities associated with dangerous, harmful working conditions. The tariff here increases by another 9%. Moreover, the exceptional condition also applies to the base that exceeds the limits.
• As for the tariffs for insurance premiums "for injuries", their value depends only on the specificity of the occupational risk. It is assigned separately.every enterprise, institution, organization.

When and how are contributions paid?

Note that insurance premiums are a rather broad concept, which may not be related to insurance in its general sense. For example, insurance premiums for a residence permit are not at all relevant to the subject of conversation.

In conclusion, let's look at the terms during which the employer or customer must send these contributions to the addressee. For all types, they are the same: this is the 15th day of the month following the one in which the employee, contractor received income. For example, insurance premiums for August are sent no later than September 15 of the same year.

For each type of contribution, the payer fills out a separate document. As for pensions, divided into insurance and funded categories, they are drawn up in a single document. Further distribution of the payment into these two parts is carried out directly by the PFR employees.

As for citizens who pay pension insurance contributions for themselves, they are required to transfer contributions whose amount does not exceed 29,354 rubles before December 31 of the reporting year. If the amount of contributions is more than 300,000 rubles, then they are transferred before July 1 of the year following the reporting one.

Medical contributions are transferred by "individuals" until December 31 of the current year. If these citizens are voluntarily insured against temporary disability, contributions must also be sent to the FSS no later than December 31 of the current year.

The most common typesinsurance premiums in the Russian Federation - medical, pension, social and "for injuries". They are mandatory listed by employers, customers in relation to their employees, contractors.