How to calculate the insurance premium - features, calculation procedure and recommendations

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

At the beginning of 2017, changes were made to the legislation regarding contributions to the Pension Fund. In this article, we will figure out how to calculate the insurance premium.

Transition to tax services

From January 1, 2017, a federal law came into force, according to which changes were made to the Tax Code of the Russian Federation. This is due to the transfer of administrative powers to collect premiums for insurance to the tax authorities. From now on, all questions on the timeliness and correctness of payment of contributions for medical, social and pension insurance are under the control of tax legislation.

It is important to know how to correctly calculate insurance premiums for IP.

The administration of insurance premiums is thus transferred to the area of the Federal Tax Service. However, some functions will remain under the responsibility of the Social Insurance Fund and the Pension Fund. In particular, this will affect the following points.

Reports

• The Federal Tax Service will accept payments for insurance premiums for the first four months of 2017.
• FIU alsowill continue to accept reports, including those for periods past January 1, 2017. In addition, the Pension Fund will collect the SZV-M form and data on the length of service of citizens.
• FSS will continue to accept insurance premiums for injuries. Form 4-FSS can also be sent to the fund. An accountant can calculate insurance premiums in the FIU for individual entrepreneurs.

Checks

• The Federal Tax Service will carry out field control of insured persons in the field of legal relations. And also to carry out desk audits of reporting on the points prescribed in the Tax Code.
• FIU will continue field and desk audits, and will also make decisions on the involvement or non-involvement of persons included in the insurance program.
• FSS will carry out on-site inspections only for 2016. The Fund will continue to monitor cases of temporary disability. Calculating the amount of the insurance premium is sometimes difficult.

Pen alties

• The Federal Tax Service will be responsible for collecting debts on fines and pen alties incurred before 2017. The tax office will also process the refund of overpaid funds.
• FSS and PFR will decide on the return of overpaid insurance premiums for the period up to 2016.

How to calculate the insurance premium is of interest to many.

Procedure for calculating insurance premiums

The adopted changes did not affect the procedure for calculating insurance premiums, as well as tariffs and bases. Changes at the project levelIt was proposed to make adjustments to the procedure for reporting data on contributions, but these points were not implemented. Additional and preferential rates are also kept as they were.

The main difficulty arises when it is necessary to calculate the insurance premiums of individual entrepreneurs for an incomplete year. More on that later.

Insurance premiums are in most cases around 30%. This includes 22% to the Pension Fund, 5.1% to the Compulsory He alth Insurance Fund, and 2.9% to the Social Fund. Tariffs for OPS will remain unchanged for the majority of citizens until 2019. For the same period, tariffs for social plan insurance against industrial accidents, as well as the procedure for calculating and tariffs for insurance against injuries (0.2-8.5%, taking into account the degree of occupational risk) will remain.

Limits

It is worth noting that enterprises have begun to make more payments to the budget since 2017. This happened because the marginal limit of the insurance base was extended. This indicator is established by the Government annually and provides for pension insurance and cases of temporary disability, including due to motherhood. In the question of how to calculate the insurance premium, he plays an important role.

The Decree of November 29, 2016 provides for the following limits on the insurance premium base:

1. Pension contributions - 876 thousand rubles.

2. Social contributions - 755 thousand rubles.

Shouldremember that social contributions for payments that exceed the specified limit are not charged. Pension contributions, on the contrary, are accrued even in this case, but at a reduced rate. Medical contributions in 2017 were accrued without a set limit.

Other changes

Another change since 2017 has been taxable insurance premiums over the limit per diem. Until 2017, travel expenses of employees were not subject to contributions, now the amount of payments is legally determined. If the daily payments are no more than 700 rubles when it comes to trips in Russia, and 2,500 rubles for foreign business trips, then you do not need to make contributions for them. Higher travel allowances will be subject to insurance benefits. It is just as important to correctly calculate the insurance premiums of individual entrepreneurs as to provide timely reporting.

Correct reporting

Although there is an impression of structuring and optimizing insurance premiums due to the changes in 2017, there is definitely more work for the accounting department. This is due to the fact that, in addition to a single calculation provided to the tax service, it will be necessary to make additional reports for funds.

The Tax Service is provided with a single calculation for making payment for insurance. It is necessary to report quarterly by the 30th day of the month following the reporting period. The form is sent to the IFTS branch at the place where the company was registered. If there are separate divisions, the forms are sent separately for each of them. How to calculate the amount of insurance premiums in2017?

What does the report include?

The first report on the new system was submitted by organizations after the first four months of 2017. The report includes sections such as:

1. Title.
2. Information about an individual who is not an individual entrepreneur.
3. Summary of Contributor Responsibilities.
4. Summary of responsibilities of heads of farms making insurance premiums.
5. Personalized data about insured persons.

Further, various categories of payers fill out certain applications and the entire report on the enterprise is submitted to the Tax Service. It will not be possible to find data on traumatic contributions in the new form, since they will remain under the control of social insurance. Therefore, injury reports will be submitted separately to the FSS.

New form filling

Form 4-FSS has also been filled in a new way since the beginning of 2017. The report is submitted quarterly. The form to fill out consists of the second section of the old sample, which contains a column for injuries. The reporting deadlines have not changed and still depend on the submission method. Not later than the 20th day of the month following the reporting period, reports are submitted by those who send them in paper form. No later than the 25th, the 4-FSS form is sent on electronic media.

As for personalized information, then, as before, the SZV-M formgoes to the Pension Fund. The form to fill out remained the same as it was. The changes affected the electronic form, which is recorded in the Resolution of the Board of the Pension Fund of December 07, 2016. The question of from what period it is necessary to start using the new form is not entirely clear. There is no information about this in the Decree. For clarification of this issue, you can contact the branch of the Pension Fund. Starting in 2017, the deadline for submitting this monthly reporting form has been extended. Prior to that, it had to be submitted by the 10th day of the month following the reporting one. However, with the onset of 2017, this value was increased by five days, that is, you can submit SZV-M until the 15th. Up to this point, you need to calculate the amount of insurance premiums for individual entrepreneurs.

In the Pension Fund, among other things, it will be necessary to send individual information containing information about the employee's seniority. But this type of reporting is annual and is submitted before March 1 of the year following the reporting year. Previously, this information was included in the RSV-1 form and sent to the Pension Fund every quarter.

Responsibility

It is worth mentioning the changes in liability for non-compliance with the law. Since 2017, in case of violation of the submission of reports to the Pension Fund, the company will be fined. Previously, this kind of liability was not provided for in the law. Submission of SZV-M on paper instead of electronic form threatens the company with a fine of 1,000 rubles. At first glance, a small amount for a year of incorrect reporting will turn into a solidmoney.

In 2017, we also determined the statute of limitations for cases of bringing to responsibility in the field of personalized reporting. Starting this year, the Pension Fund can be held liable for violations only if the limitation period is not more than three years.

Thus, in order to avoid litigation or heavy fines, the best option is to submit all reports on time and in accordance with the letter of the law. If you have questions about the new premium reporting system, it is best to contact the Internal Revenue Service or funds for clarification. Accounting reporting requires a lot of attention and a clear understanding of the legal framework on which it is based.

We looked at how to calculate the insurance premium.

How to calculate partial year premiums?

SPs who have recently enrolled must pay less than a full year of dues. Let's figure out how the fixed part of contributions is calculated in this situation.

Contributions must be reduced in proportion to the calendar months and days from the date of registration.

For entrepreneurs who have not registered since the beginning of the year, they must reduce the amount of insurance premiums for the year in proportion to the months, starting from the one in which the IP was registered. In the first month of registration, contributions are calculated relative to the number of calendar days in it.

Employer's contributions for a partial year are calculated using the formula:

Minimum wage x Tariff x M + Minimum wage x Tariff x D/P, where:

• M - will be the number of full months in a year.
• D - the number of days in the month in which the entrepreneur registered.
• P - the number of calendar days in the month of registration. The FIU also takes into account the day of registration.