Individual entrepreneurs and organizations that are employers are required to pay monthly insurance contributions for pension, medical and social insurance to employees working under employment contracts. Federal Tax Service of the Russian Federation. Contributions for injuries are still paid to the Social Insurance Fund.

Note: since 2017, the procedure for paying and reporting on insurance premiums has changed, this is due to the transfer of control over insurance premiums to the Federal Tax Service of the Russian Federation and the entry into force of the new Chapter 34 of the Tax Code of the Russian Federation “Insurance Premiums”.

From payments to individuals under civil law contracts, it is necessary to transfer contributions only to pension and health insurance (contributions for accidents are not transferred in any case, and contributions for temporary disability are transferred only if such a clause is specified in the contract).

Payments to employees who are legally exempt from paying insurance premiums are listed in Art. 422 of the Tax Code of the Russian Federation.

note that individual entrepreneurs, in addition to paying insurance premiums for employees, must additionally transfer insurance premiums to individual entrepreneurs “for themselves.”

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Insurance premium rates for employees in 2019

In 2019, insurance premiums must be paid at the following rates:

• For pension insurance (PPI) – 22% .
• For health insurance (CHI) – 5,1% .
• For social insurance (OSS) – 2,9% (excluding contributions from accidents).

At the same time, some individual entrepreneurs and organizations have the right to use reduced tariffs(see table below).

In 2019, the limits for calculating contributions changed:

• on OPS - 1 150 000 rub. (in case of excess, contributions are paid at a reduced rate – 10% );
• on OSS - 865 000 rub. (if exceeded, contributions are no longer paid);
• for compulsory medical insurance – the limit has been abolished.

note, that in 2019, benefits on insurance premiums were canceled for most individual entrepreneurs and organizations. In particular, this affected individual entrepreneurs with a patent, as well as representatives of SMEs working in the social and industrial spheres and using the simplified tax system. Reduced tariffs were left only for NGOs and charitable organizations. More details on insurance premium rates can be found in the table below.

General rates for insurance premiums in 2019

Reduced rates for insurance premiums in 2019

Note: benefit recipients, in case of exceeding the limits of 1,150,000 and 865,000 rubles. There is no need to make social and pension insurance contributions.

Additional tariffs for insurance premiums in 2019

Note: additional contributions are paid regardless of the limits of 1,150,000 and 865,000. Moreover, companies that have assessed working conditions can pay additional fees. contributions to pension insurance at special rates (clause 3 of Article 428 of the Tax Code of the Russian Federation).

Procedure and terms for payment of insurance premiums

Insurance contributions to the Federal Tax Service and the Social Insurance Fund must be transferred monthly no later than the 15th next month. If the last day coincides with a weekend or holiday, the final due date for payment of contributions is postponed to the next working day.

Payment of pension insurance contributions

Payment of health insurance premiums

Payment of social insurance contributions

Insurance premiums are transferred to two kinds compulsory social insurance:

• in case of temporary disability and in connection with maternity in the Federal Tax Service of the Russian Federation;
• from accidents at work and occupational diseases in the Social Insurance Fund.

The amount of insurance premiums for temporary disability is 2,9% from salary, but may vary depending on the benefit applied ().

Accident insurance premiums range from 0,2 before 8,5% depending on which professional risk class your main type of activity belongs to.

In 2019, the budget classification codes for transferring social insurance contributions did not change:

• KBK 182 1 02 02090 07 1010 160.(in case of temporary disability);
• KBK 393 1 02 02050 07 1000 160.(from industrial accidents).

You can find out the remaining payment details by contacting the territorial office of the Social Insurance Fund and the tax office at your place of registration.

Note: insurance premiums must be paid and reported in rubles and kopecks.

Reporting on insurance premiums

The sliders below list all the reports that need to be submitted for insurance premiums in 2019: SZV-STAZH, which reflects information about the insurance experience of insured workers. This report must be submitted to the Pension Fund every year, no later than March 1 of the following year.

Reporting to the Social Insurance Fund

Every quarter, you must submit a calculation to the Social Insurance Fund in form 4-FSS. Starting from January 1, 2017, in the calculation of 4-FSS it is necessary to reflect only information on injuries And occupational diseases.

In 2019, the deadline for submitting reports to the Social Insurance Fund depends on its form:

• Electronically – no later 25th
• On paper – no later 20th date of the month following the reporting quarter.

note, starting from 2015, all employers whose average number of employees exceeds 25 people (previously there were 50 people) must submit reports only in electronic form with an enhanced qualified electronic signature (UKES).

With the advent of 2017, the monitoring process for accounting for insurance premiums has changed. Now this function is performed by the Federal Tax Service, which is regulated by Order No. 13 of January 15, 2016. The main reason for such innovations was the poor collection of tax payments for insurance of employees and entrepreneurs themselves. Let's consider the amount of insurance premiums set in 2017, interest rates for the Pension Fund, Social Insurance Fund and Federal Compulsory Medical Insurance Fund, taking into account innovations.

The following insurance funds were transferred under the control of the Federal Tax Service:

• for pension insurance;
• for health insurance;
• for social insurance in case of loss of temporary disability and maternity.

Consequently, the collection of debts and acceptance of reporting on contributions will now be carried out by the Federal Tax Service, which is already legally enshrined in the Tax Code of the Russian Federation.

Please note that control over the administration of insurance premiums for injuries and accidents at work was left to the Social Insurance Fund.

Also in accordance with Ch. 34 of the Tax Code of the Russian Federation, adjustments were made to the reporting periods for reporting. At the same time, the form of reporting and the timing of its submission have changed. However, no significant amendments were made regarding the procedure for calculating and paying insurance premiums.

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Rates and amount of insurance premiums

Tariffs of insurance premiums from employee tariff rates for 2017 table:

If the maximum base is exceeded for each employee, the payer has the right to pay contributions at reduced rates.

Application of reducing tariffs on insurance premiums

Taxpayers who have reached the maximum base for assessment, as well as the preferential category of taxpayers specified in clauses 4 - 10 of Art. 427 Tax Code of the Russian Federation. However, if the “specified conditions” are not met, legal entities and individuals lose the right to apply reduced rates for insurance contributions to the Social Insurance Fund, Pension Fund and Federal Compulsory Medical Insurance Fund:

Insurance premiums for individual entrepreneurs

The algorithm for calculating insurance premiums “for yourself” has not changed. Contributions are withdrawn in a fixed amount from the minimum wage in favor of the Pension Fund and the Federal Compulsory Compulsory Medical Insurance Fund. If the annual income exceeds 300,000 rubles, in addition to fixed contributions, the entrepreneur undertakes to pay an additional amount to the Pension Fund in the amount of 1% of the amount of this excess over the specified limit.

* Calculations are made based on the minimum wage (RUB 7,500)

Based on the above, it can be seen that the accounting for insurance premiums has remained virtually unchanged, with the exception of the final counterparty (Federal Tax Service) for collecting debts and accepting reports on them.

From January 1, 2017, pension and medical contributions, contributions for compulsory insurance in case of temporary disability and in connection with maternity will be administered by the Federal Tax Service of the Russian Federation.

But this will not cancel the interaction of policyholders with the Pension Fund and the Social Insurance Fund. The composition of the reporting will change, there will be a new fine, innovations in determining the taxable base for contributions.

In our material today, the reader will find changes in insurance premiums since 2017.

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 2017, 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.

Deadlines for payment of insurance premiums in 2017

The deadline for paying insurance premiums in 2017 remains the same. As before, according to paragraph 3 of Art. 431 of the Tax Code of the Russian Federation, the deadline for payment remains the 15th day of the month following the reporting month. Accounting and payment of insurance premiums in 2017, as before, must be carried out in rubles and kopecks.

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 clause 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 2017 “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.

Reporting on insurance premiums to the Federal Tax Service in 2017

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 2016.

Reporting on insurance contributions to funds in 2017

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 2017, SZV-M must be submitted to the Pension Fund no later than the 15th day of the month following the reporting month.

Since 2017, new annual reporting has been 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.

Since 2017, 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 2016.

Reimbursement of social insurance expenses in 2017

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 2017, 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 2017, 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 2017 (and for subsequent periods), while relating to 2016 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).

Fines for violations

From 2017, 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.

Refund of overpaid contributions in 2017

From January 2017, 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 2017 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 2017, the condition of having 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 2017, 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 should be taken into account that the new obligation applies to divisions that began making payments to individuals in 2017 and in subsequent periods. If rewards were awarded to individuals before 2017, then no notifications need to be made.

There are no changes to “injury” contributions. Thus, in 2017, separate divisions will continue to pay insurance premiums and submit reports on them only if they have an account and balance.

Insurance premiums in 2017 for individual entrepreneurs

In 2017, 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.

New BCCs for insurance premiums in 2017

Traditionally, the BCCs have changed in the new year. New BCCs for paying insurance premiums in 2017 are posted on this page.

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We talked about changes in the administration of insurance premiums since 2017 in. We will tell you about the procedure for calculating and payment deadlines for insurance premiums in 2017 in this material.

Insurance premiums: base for calculation 2017

Organizations and individual entrepreneurs determine the basis for calculating insurance premiums monthly for each employee on an accrual basis from the beginning of the calendar year. This base includes payments and other remuneration in favor of individuals subject to compulsory social insurance in accordance with federal laws on specific types of compulsory social insurance (clause 1 of article 420, clause 1 of article 421 of the Tax Code of the Russian Federation).

The following payments and other remuneration in favor of individuals are taken into account:

• within the framework of labor relations and according to the GAP, the subject of which is the performance of work, the provision of services;
• under copyright contracts in favor of the authors of works;
• under agreements on the alienation of the exclusive right to works of science, literature, art, publishing license agreements, licensing agreements.

The procedure for calculating insurance premiums in 2017

Employers calculate insurance premiums during the calendar year (settlement period) based on the results of each calendar month in the following order (clause 1 of Article 431 of the Tax Code of the Russian Federation):

SV m - insurance premiums accrued per month (in rubles and kopecks);

B n - the base of insurance premiums from the beginning of the year to the current month inclusive;

SV r - insurance premiums accrued from the beginning of the year to the previous month inclusive.

At the same time, the amount of insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity is reduced by the amount of benefits accrued from social insurance (for example, sick leave from the 4th day or maternity benefits).

At the same time, payers of insurance premiums must keep records of the base of insurance premiums and contributions accrued from it for each individual.

The procedure for paying insurance premiums in 2017

Employers pay insurance premiums monthly. Contributions for the previous month must be transferred no later than the 15th day of the next month (clause 3 of Article 431 of the Tax Code of the Russian Federation).

If the 15th falls on a weekend or a holiday, non-working days, contributions must be paid no later than the next working day (Clause 7, Article 6.1 of the Tax Code of the Russian Federation).

We discussed the features of calculating and paying insurance premiums for individual entrepreneurs in.

From 2017 there will be changes in insurance premiums. The composition of reporting will be updated, new reporting forms will appear, a new type of fine will be added, and we will determine the base for contributions in a new way. The Federal Tax Service will take under its wing pension, medical contributions and contributions for compulsory insurance in case of temporary disability and in connection with maternity. The Social Insurance Fund will accept contributions for injuries and occupational diseases. At the same time, policyholders will not stop interacting with the Pension Fund, which will accept personalized reporting and another new report.

Changes in laws on contributions

The changes will be based on two new laws: Federal Law of July 3, 2016 No. 243-FZ and Federal Law of July 3, 2016 No. 250-FZ. The following changes are associated with the two new documents:

• At the beginning of 2017, Chapter 34 “Insurance Contributions” will appear in the Tax Code, which will list the rules for calculating and paying contributions.
• The first part of the Tax Code will change so that all tax rules apply to insurance premiums.

Also, from January 2017, the previous Federal Law on Insurance Contributions will cease to apply and new versions of the laws on personalized accounting, compulsory social insurance and insurance against industrial injuries will come into force.

Rules for calculating the amount of insurance premiums in 2017

The rules for calculating insurance premiums will remain almost unchanged. Contributions will also need to be calculated from payments and other remuneration to individuals paid under employment and civil law contracts. The contribution base will continue to be calculated separately for each employee on an accrual basis from the beginning of the year. For contributions in case of temporary disability and in connection with maternity, the maximum base value will remain - 718,000 rubles. For pension contributions, a limit will remain, above which contributions are calculated at a rate of not 22%, but 10% - 732,000 rubles. Tariffs and benefits will also not change.

The change will concern daily allowances: in 2016, all daily allowances that are enshrined in a collective agreement or local act are exempt from contributions. Since 2017, amounts up to 700 rubles for business trips within the country and amounts up to 2,500 rubles for business trips abroad will be exempt from contributions.

There will also be clarification regarding income in kind. In 2016, the base includes the cost of goods or services specified in the contract. From 2017, the cost will need to be determined based on market prices, according to the rules of Art. 105.3 Tax Code of the Russian Federation. VAT is not excluded from the taxable base.

Regarding contributions for injuries and occupational diseases, everything will remain unchanged: daily allowances will continue to be exempt from contributions, and income in kind will be taken into account at contract prices.

Payment of insurance premiums in 2017

The deadlines for paying contributions will not change: contributions will still need to be transferred by the 15th day of the month following the reporting month (as prescribed by paragraph 3 of Article 431 of the Tax Code of the Russian Federation). Contributions should be calculated and paid in rubles and kopecks. New BCCs for paying contributions to the tax office will be known by December 1, 2016. The BCC for transferring contributions to the Social Insurance Fund will not change.

Tax reporting

From 2017, policyholders will report contributions to the tax authorities. The form for the new calculation of insurance premiums has already been developed, it contains a title page, three sections and 10 appendices. The calculation must be submitted to the tax office at the place of registration no later than the 30th day of the month after the reporting quarter. Organizations and individual entrepreneurs with up to 25 employees can report on paper; all others must submit calculations electronically.

The calculation must match the total amount of insurance premiums with the amount of contributions for each employee (remember that contributions are calculated in rubles and kopecks). Otherwise, the payment will be considered invalid.

Reporting to funds

Form 4-FSS will be shortened from 2017; now it will only be necessary to report on contributions for injuries and occupational diseases. The deadlines for submission will remain the same: a paper report must be submitted within 20 days after the reporting quarter, and an electronic report must be submitted within 25 days.

The deadline for submitting the monthly SZV-M report will be postponed: in 2016, policyholders submit it before the 10th of the month, from 2017 they will submit it until the 15th.

In 2017, another new report will appear, which will need to be submitted annually to the Pension Fund. In the new document, policyholders will provide information about the length of service of employees and submit it by March 1 of the year following the reporting year. If the company has less than 25 employees, then the report can be submitted on paper, if 25 or more - only in electronic form.

If you need to submit primary or updated reports for 2016 during 2017, then send the documents to the funds using the forms relevant for 2016.

Checks on insurance premiums in 2017

Starting from 2017, the tax office will check the correctness of the calculation and payment of contributions according to the same rules that are currently in force for the calculation and payment of taxes. Therefore, the Federal Tax Service will engage in desk and field audits not only of taxes, but also of contributions (except for contributions for injuries, which are administered by the FSS). In the sphere of control of the Pension Fund of Russia, only personalized accounting will remain: the SZV-M form and a new annual report on the length of service of employees.

Transition reviews that were scheduled for 2017 but relate to 2016 or earlier will be carried out by the funds. If they find violations, they will report them to the tax service, which will take the necessary measures.

New fines for violations of contributions from 2017

Violations of contributions (except for contributions to the Social Insurance Fund) will be punished by the tax authorities starting from 2017. All sanctions that apply for tax violations will apply from the new year in relation to contributions. For example, failure to submit a calculation of contributions will be punished according to the same scheme as failure to submit a tax return (minimum fine of 1,000 rubles) - on the basis of Art. 119 of the Tax Code of the Russian Federation.

Violations of contributions for injuries and occupational diseases will be monitored by the Social Insurance Fund. Fines will range from 5 to 40% of the amount of assessed contributions.

The Pension Fund of Russia will impose two types of fines: for failure to provide annual information about length of service (500 rubles for each employee) and for violating the procedure when submitting electronic reports (1000 rubles).

Changes for the self-employed population and individual entrepreneurs

For individual entrepreneurs and self-employed citizens, little will change. Fixed payments for pension and health insurance will remain. Social insurance contributions will remain voluntary; contributions for injuries will not be paid, as before. The change applies to individual entrepreneurs with income over 300,000 rubles. Information about income will continue to be provided to the tax office from tax returns, and 1% of the amount exceeding income of 300,000 rubles will continue to be added to the fixed amount of contributions. But the rule according to which, due to failure to submit a declaration, contributions are accrued at the maximum amount will be canceled. This means that failure to submit a declaration will not entail an increase in contributions “for oneself” for the individual entrepreneur. Entrepreneurs and other self-employed persons will still not submit payments for fixed contributions.

All current reporting forms for 2017 can be found in the Kontur.Accounting online service. The service will help you calculate contributions, generate payment slips and report on contributions. Get acquainted with the capabilities of Kontur.Accounting for free for 14 days, keep records, pay salaries, submit reports with us.