Disabled employee of group 3 insurance premiums. Non-standard situations when calculating insurance premiums for disabled people. Other tax benefits

By general rule when determining the tax base for personal income tax, the amount of income subject to taxation at the tax rate established by clause 1 of Art. 224 of the Tax Code of the Russian Federation, is reduced by the amount of tax deductions provided for in Art. Art. 218 - 221 Tax Code of the Russian Federation. In this scheme, we assume that the employee does not have the right to receive standard tax deductions provided for in paragraphs. 1, 2, 4 p. 1 tbsp. 218 of the Tax Code of the Russian Federation, as well as to receive any other tax deductions. Accounting Labor costs are recognized as an expense of the organization according to common types activity in the month of accrual wages(clause 5, paragraph 3, clause 8, clause 16 of the Regulations on accounting“Organization expenses” PBU 10/99, approved by Order of the Ministry of Finance of Russia dated May 6, 1999 N 33n).

Disabled employee: insurance premiums

Legislative acts on the topic It is recommended to study in advance: Law Title of Art. 2 of the Federal Law of December 14, 2015 No. 362-FZ On tariffs for the payment of insurance premiums against accidents and occupational diseases paid for disabled employees Federal Law of December 22, 2005 No. 179-FZ Tariffs for insurance premiums for compulsory social insurance against accidents at work and occupational diseases pp. 3 clause 1, clause 2 art. 58 of the Federal Law of July 24, 2009 No. 212-FZ On reduced tariffs for insurance premiums for disabled people in 2012-2014. Art. 92 of the Labor Code of the Russian Federation On the duration of the working week for a disabled person no more than 35 hours Art. 5.42 Code of Administrative Offenses of the Russian Federation Fines for refusal to hire disabled people within the established quotas Common mistakes when calculating Error No. 1. A disabled employee works a 40-hour work week.

Insurance premiums for disabled people in 2018

The employer who makes payments to its employees calculates and pays insurance premiums (Article 5, 7 of the Federal Law of July 24, 2009 No. 212-FZ, Article 3, 20.1 of the Federal Law of July 24, 1998 No. 125-FZ). How much does an employer pay insurance premiums for payments to a disabled employee? We'll talk about this in our consultation. Contributions to the Pension Fund and Social Insurance Fund For employers making payments and other benefits to individuals who are disabled people I, II or Group III, in 2012-2014.

Calculation of insurance contributions to the Pension Fund, Social Insurance Fund, Federal Compulsory Medical Insurance Fund from the earnings of disabled people of groups 2 and 3

A citizen recognized as disabled is issued a certificate confirming the fact of disability, indicating the disability group, as well as an individual rehabilitation program (clause 36 of Procedure No. 95). Disability can be established indefinitely or for a certain period (which will be indicated in the certificate). When the disability period expires, the employee will be required to bring a new disability certificate.

Important

If this does not happen, we can assume that the employee no longer has disabled status. An individual rehabilitation program is mandatory for the employer. An exception to this rule is the case when the disabled person himself refuses to implement the program.

Can a disabled person of group 3 not pay insurance premiums for individual entrepreneurs?

At the same time, the forms of documents used as primary accounting documents established by authorized bodies in accordance with and on the basis of other federal laws (Information of the Ministry of Finance of Russia N PZ-10/2012 “On the entry into force of the Federal Law of December 6, 2011 N 402-FZ “On Accounting” on January 1, 2013). The forms of documents mandatory for use after 01/01/2013, including for accounting purposes, also include all unified forms for recording labor and its payment, approved in order to implement the requirements of the Labor Code of the Russian Federation by Resolution of the State Statistics Committee of Russia dated 01/05/2004 N 1 “On approval of unified forms of primary accounting documentation for the accounting of labor and its payment,” including the unified form N T-49 “Payroll.”

An employee is recognized as disabled: how to calculate taxes and calculate benefits?

At the same time, paragraph 15 of Order No. 624n states that citizens who apply for medical care after the end of working hours (shift), at their request, the date of release from work in the certificate of incapacity for work can be indicated from the next calendar day. If an employee has provided a certificate of incapacity for work, opened on a day that he fully worked, wages should be accrued for the day worked, and with next day temporary disability benefits must be paid. The calculation of the benefit amount is attached to the certificate of incapacity for work.

Such explanations are provided on the websites of regional branches of the FSS of the Russian Federation (see, for example, http://www.fss.vrn.ru/faq/1/6).

Benefits for disabled people of group 3

When applying for a job, an employee hides a disability, for example, in order to receive temporary disability benefits in larger size. The employer is not obliged to independently take measures to find out whether a citizen is disabled or not. About the presence of disability, as well as about contraindications and available types the work of a disabled person can only be found out:

• from the certificate medical and social examination, which indicates the disability group and the degree of limitation in the ability to work;
• from an individual rehabilitation program for a disabled person.

If a disabled person does not present these documents to the employer, he will not be provided with the benefits for disabled people provided for in the current legislation of the Russian Federation.

The employer cannot be held liable for this.
Disabled employees are also covered by the cases provided for in the legislation when the employer should not accrue benefits (see table). Table. Cases when temporary disability benefits are not paid* No. Situation Comment 1 The employee fell ill during the period of release from work with full or partial preservation wages or without payment in accordance with the legislation of the Russian Federation, with the exception of cases of loss of ability by the employee due to illness or injury during the period of annual paid leave. This applies, for example, to the case when an employee fell ill while on leave without pay 2 The employee fell ill during the period of imprisonment into custody (during the period of administrative arrest) In case of detention, dismiss the employee until a verdict is passed in his case and this verdict comes into force legal force, it is impossible (clause 4, part 1, art.

The amount of deduction of insurance contributions for a working disabled person of group 3

Ivanov’s earnings for 2011 amounted to 100,000 rubles. (for several months the employee was on leave without pay). The accountant calculated Ivanov’s allowance based on the minimum wage as of the date of occurrence insured event(RUB 4,611). Because the seniority employee for less than 5 years, he is entitled to a benefit in the amount of 60% of average earnings: 4,611 rubles.
x 24 months / 730 days x 135 days x 60% = 12,279.16 rub. An urgent question is how to determine the period of payment of temporary disability benefits if a disabled employee consulted a doctor after working a working day. In accordance with paragraph 14 of Order No. 624n, for treatment in an outpatient setting, a certificate of incapacity for work is issued on the day the temporary incapacity for work is established.

• home

An employer who hires staff and regularly pays employees wages is also obliged to take on the role of an insurance agent, withhold certain amounts from the income of its employees and make insurance contributions. In this case, the calculation of insurance premiums for employees with disabilities occurs in a special manner. In this article we will talk about insurance premiums for people with disabilities in 2018, and consider the payment procedure. The concept of disability and group A disabled person is a person suffering from health problems of the body resulting from certain disorders of some of its functions. The reasons why there are grounds for recognizing a person as disabled are not taken into account - these could be the consequences of diseases, previous injuries, birth defects development.

Attention

If the employee has presented the employer with a certificate of disability and individual program rehabilitation, from which it follows that the work being performed is contraindicated for him, he must:

• or transfer him to another job;
• or dismiss him if he refuses to be transferred to suitable vacancies or their absence (clause 8, part 1, article 77 of the Labor Code of the Russian Federation).

In all other cases, after disability is established, the employee can continue to work as before. Disabled people of the Great Patriotic War and disabled combatants in defense of the Fatherland have a preferential right to remain at work in the event of a reduction in numbers or staff (Part 2 of Article 179 of the Labor Code of the Russian Federation). It is important to note that the legislation does not establish any restrictions regarding the dismissal of a disabled person due to repeated failure to fulfill job duties.

When calculating wages, an entry is made to the debit of the accounts for accounting for production costs (sales expenses) and the credit of account 70 “Settlements with personnel for wages” (Instructions for the use of the Chart of Accounts for accounting financial and economic activities of organizations, approved by Order of the Ministry of Finance of Russia dated October 31 .2000 N 94n). Insurance premiums are included in the organization's expenses for ordinary activities in the month of their accrual, which is reflected by an entry in the debit of the accounts for accounting for production costs (sales expenses) and the credit of account 69 “Calculations for social insurance and security” (clause 5, paragraph. 4 clause 8, clause 16 PBU 10/99, Instructions for using the Chart of Accounts). When withholding personal income tax, an entry is made to the debit of account 70 and the credit of account 68 “Calculations for taxes and fees.”

Disabled employee: insurance premiums

The salary of this category of workers should be calculated in the same amount as for the full duration of weekly work (Article 23 of Law No. 181-FZ). To indicate reduced working hours in the working time sheet, the following is used: the letter code “LC”, digital code"21".

Attention

In this case, the employer must establish a part-time working schedule for the disabled employee (part-time or part-time). working week). An employee who has been diagnosed with incomplete work time, works less than others.

Insurance premiums for disabled people in 2018

Labor Code of the Russian Federation) 3 The employee fell ill during the period of undergoing a forensic medical examination 4 The employee fell ill while on downtime The exception is the case when the illness occurred before the downtime period and continued during the downtime period 5 The employee intentionally caused harm to his health This fact must be confirmed court decision. In the absence of a court decision, other evidence of self-inflicted harm (for example, recording from a video camera installed in the office of an employee who caused harm to himself) cannot serve as a basis for non-payment of benefits. 6 The employee attempted suicide 7 The employee lost his ability to work as a result of a crime he intentionally committed. This fact must be confirmed by a court decision. Note:* In addition, the law establishes cases when the amount of benefits is reduced.

Calculation of insurance contributions to the Pension Fund, Social Insurance Fund, Federal Compulsory Medical Insurance Fund from the earnings of disabled people of groups 2 and 3

An administrative offense is an unlawful, guilty action (inaction) of an individual or legal entity for which the Code of Administrative Offenses of the Russian Federation establishes administrative liability. A legal entity is found guilty of committing administrative offense, if it is established that he had the opportunity to comply with the rules and regulations, the violation of which is subject to administrative liability, but this person did not take all measures depending on him to comply with them.

This follows from the provisions of Article 2.1. Code of Administrative Offenses of the Russian Federation. IN in this case The employer is not at fault for failing to comply with legal requirements, and therefore there will be no liability.

Can a disabled person of group 3 not pay insurance premiums for individual entrepreneurs?

An inaccurate address is a reason for refusing to register a legal entity. If the application for registration of an organization does not indicate an office number, tax authorities have the right to refuse to register the company.< … Платить налоги стало проще Для уплаты личных налогов гражданам больше не обязательно заполнять платежное поручение «от и до».
You just need to enter one number.< … Налоговая нагрузка и рентабельность: ФНС обновила межотраслевые показатели Налоговая служба опубликовала обновленные сведения, при помощи которых организации и ИП могут оценить свои налоговые риски. < … Подарок от бабушки не облагается НДФЛ Доходы гражданина в виде стоимости недвижимости, полученной в качестве подарка от члена семьи или близкого родственника, освобождаются от обложения НДФЛ. < … Главная → Бухгалтерские консультации → Страховые взносы Актуально на: 20 июля 2016 г.

• An employee is recognized as disabled: how to calculate taxes and calculate benefits?

Special working conditions Peculiarities of regulating the work of disabled people are established by the Labor Code of the Russian Federation, as well as Federal law dated November 24, 1995 No. 181-FZ “On social protection of disabled people in Russian Federation"(hereinafter referred to as Law No. 181-FZ). A disabled person is a person who has a health impairment with a persistent disorder of body functions, caused by diseases, consequences of injuries or defects, leading to limitation of life activity and necessitating it. social protection(ch.

1 tbsp. 1 of Law No. 181-FZ). Recognition of a citizen as a disabled person is carried out during a medical and social examination in the manner established by Decree of the Government of the Russian Federation of February 20, 2006 No. 95 “On the procedure and conditions for recognizing a person as disabled” (hereinafter referred to as Procedure No. 95).

Benefits for disabled people of group 3

Labor relations with disabled employees Employees with disabilities has the right to claim benefits, and the employer is obliged to comply with them:

• there is no probationary period for them;
• the employment contract can be terminated early at the will of the disabled person;
• a disabled employee has the right to go on unpaid leave (60 days for disabled people of the 1st and 2nd groups, 30 days for the 3rd group);
• if the employee's disability was acquired as a result of being in danger zone during the Chernobyl disaster, he is also entitled to additional paid leave (2 weeks);
• annual leave can be taken at any time, regardless of the vacation schedule;
• involvement in work at night and after hours can only be carried out with the consent of the employee;
• disabled people have the right to work part-time shifts and part-time weeks.

He presented a certificate of incapacity for work to the accounting department, according to which he was paid for 4 months in a row. Later in the same year, the employee brought a certificate of incapacity for work for another 2 months and asked to additionally pay him one month of incapacity for work, that is, apply a five-month limit.
The accountant refused the employee. Since the employee is disabled, in this case only 4 months are paid. The second limitation (5 calendar months) cannot be applied in the same year.
The law states that benefits for the entire period of incapacity (even exceeding four months in a row or five months in a calendar year) are accrued to a disabled person in case of tuberculosis. In case of tuberculosis, temporary disability benefits are paid until the restoration of working capacity or until the day of diagnosis. new group disability (clause 3 of article 6 of Law No. 255-FZ).

The amount of deduction of insurance contributions for a working disabled person of group 3

Wages are paid at least every half month on the day established by the internal labor regulations, collective agreement, employment contract (Part 6 of Article 136 Labor Code RF). In this scheme, to reduce the number of accounting entries, the payment of wages to an employee for January is reflected in one accounting entry.

A.S. Degtyarenko, consulting and analytical center for accounting and taxation Source of material - Consultant Plus system “Correspondence of accounts”. Dear readers, if you see an error or typo, help us fix it! To do this, highlight the error and press the “Ctrl” and “Enter” keys simultaneously.

In accordance with the Federal Law of July 16, 1999 No. 165-FZ “On the Basics of Compulsory Social Insurance” intended purpose maternity benefits is compensation for earnings lost in connection with maternity leave and, accordingly, payment of maternity benefits and preservation of wages for the same period of time current legislation not provided. Thus, if a woman, while on maternity leave (having a certificate of incapacity for work for pregnancy and childbirth), continues to work, then maternity benefits should not be paid during the period of work during maternity leave, since for the period work that coincides with maternity leave, wages are paid.

The working week for personnel certified as having a disability group should be no more than 35 hours, and daily restrictions are set depending on the medical report. At the same time, full wages are retained. Mistake #2.

Employer during 2016-2017 made insurance contributions for disabled workers at reduced rates. Reduced premium rates for disability contributions were abolished in 2015. Read also the article: → “Features of registration and receipt of a tax deduction for disability.” Answers to common questions Question No. 1. Are overtime and night hours of work performed by a disabled employee specially paid? No, standard rates for these cases apply. Question No. 2.

In 2017, there were changes in the procedure for transferring mandatory payments to the Social Insurance Fund (SIF). Injury fees are the only type of fees that are not affected by the innovations. The majority of payments are now controlled by the Federal Tax Service (FTS). However, the administration of these mandatory contributions is still carried out by FSS employees.

Let's look at how accident insurance premiums are processed in 2018. Where to send them and when? What is the procedure for reporting and exercising control.

Changes 2018

The redistribution of functions for accepting contributions has led to the fact that they now have to be transferred to two authorities:

1. in the FSS parts relating to sick leave and maternity;
2. Individual entrepreneurs continue to transfer money to the Pension Fund and the Compulsory Medical Insurance Fund for themselves.

The settlement procedure is legally enshrined in a special chapter of the Tax Code. This has led to the fact that these contributions are now equated to the movement budget funds, that is, they are subject to the relevant requirements:

• regarding registration rules;
• including the use of special details.

Where to transfer

Payers are required to pay all contributions described in the Tax Code to the accounts of the relevant branch of the Federal Tax Service:

• at the place of registration;
• at the location of the branch maintaining separate accounting;
• Individual entrepreneurs are guided by the registration address.

Payments should be made for each type of contribution separately (as before). However, in 2018, you need to use the details provided for budget contributions. The injury tax is transferred according to the old rules:

• to the Social Insurance Fund branch where the payer is registered;
• at the location of the separate branch;
• at the place of residence of the individual entrepreneur (charitable only).

Help: there has been no change in the coding of this type of contribution. The BCC remains the same:

• 393 1 02 02050 07 1000 160 - for regular transfer;
• 393 1 02 02050 07 3000 160 - for transferring fines;
• 393 1 02 02050 07 2100 160 - penalties;
• 393 1 17 06020 07 6000 180 - for charitable transfer.

Have the deadlines changed?

According to regulatory requirements, the “accidental” fee must be credited to the Social Insurance Fund account by the 15th day of the month following the reporting month.

Note: if the check date falls on a weekend or holiday, the transfer should be sent on the next business day.

Who should pay how much?

Employees of the Social Insurance Fund are responsible for calculating contributions. Specific indicators depend on:

• main type of activity (specified in registration documents);
• rights to benefits;
• tariffs for fees.

At the same time, the Foundation has the following powers:

• take into account receipts from each payer;
• control the correctness of deposits;
• present invoices for payment;
• require clarification from policyholders on topics related to transfers.

How to find out the tariff

Law No. 179-FZ (2005) established 32 tariff plans, depending on the risk level of workers. The betting parameters in them are distributed in the range from 0.2% to 8.5%.

Note: since the Fund pays funds in connection with accidents at work, it is fair to distribute contributions according to the degree of risk for workers.

Table of tariffs corresponding to risk factors

Example

Three enterprises decided to find out their tariff rates:

1. Sirius LLC, engaged in freshwater fishing. OKVED - 03.22.4.
2. LLC "Delta" The main activity is clay mining. OKVED 08.12.2.
3. Alpha LLC grows grains. OKVED 01.11.1 17.

We determine the profrisk class using the table:

Reference

The Fund calculates the amount of fees for 2018 based on the data submitted by the payer. Information should be provided by April 15. The package includes:

• a statement confirming the main type of activity;
• explanatory balance sheet (for LLC);
• copy of the registration document.

In addition, the Government, by resolution No. 551, prohibited challenging the tariffs established by the Social Insurance Fund for fees for injuries from 01/01/2017.

Download for viewing and printing:

Calculation formula

Responsibilities are distributed as of 2018 as follows:

• The Fund sets a tariff plan for the payer and informs about it;
• the accountant of the latter is obliged to calculate the amount of the contribution and transfer funds;
• The government agency retains the right to verify the correctness of operations.

A simple formula is used for calculations:

Svz = Bn x T, where:

• Svz - the required amount to be transferred;
• Bn - taxable;
• T - tariff.

What's included taxable base

Deductions are made from the wage fund. It includes accruals in favor of persons with whom agreements are drawn up:

• labor;
• civil law (there are exceptions).

In taxable base includes:

• earnings;
• amounts of bonuses and allowances;
• compensation payments for unused vacation days.

The following payments in favor of workers are excluded from the base:

• state capacity;
• accruals for staff reductions;
• targeted financial assistance;
• allowance for work in especially dangerous conditions;
• payment for attending advanced training courses.

Example

Gorny LLC is engaged in horse breeding. OKVED - 01.43.1:

1. Profrisk class - 25.
2. In April, the accounting department accrued earnings to workers in the amount of 1,230,000 rubles. , including:
   1. math help- 35,000 rub. .
   2. for completing courses - 10,000 rubles .
3. Calculation of contribution for April:
4. (RUB 1,230,000 - RUB 35,000 - 10,000 rub.. ) x 4.5% = 53,325 rub.

About benefits

For diligent taxpayers, the Fund may provide a preferential rate on personal injury fees. Its size is limited to 40% discount. In addition, if the company employs disabled people, then their contributions may be subject to a 60% discount.

Help: to establish a preferential tariff for the next year, you must submit an application before the end of November of the current period. That is, in 2018 it will no longer be possible to obtain it.

The size of the discount depends on the following indicators:

• number of injuries per 1000 workers;
• number of days of incapacity;
• presence of violations:
  • reporting procedure;
  • deadlines for making mandatory payments;
• payer's experience.

Example

Garant-Stroy LLC is engaged in design (OKVED - 74.20). The company received a 20% discount from the Social Insurance Fund for 2018. The following accruals were made for April:

• salary 400,000 rub. ,
• including disabled people 85 thousand rubles.

Determination of the contribution amount:

1. According to the OKVED classifier it belongs to class 1. The size of the “traumatic” rate is 0.2%.
   • with discount:
     • general: 0.2 - 0.2×20% = 0.16%.
     • for disabled people: 0.2 - 0.2×60% = 0.08%.
2. The calculation of contributions is carried out in two stages:
   • total: (RUB 400,000 - 85,000 rub.. ) x 0.16% = 504 rubles .
   • for disabled people: RUB 85,000. x 0.08% = 68 rub.
3. Total to be transferred: 504 rub. + 68 rub. = 572 rub. .

How does an individual entrepreneur pay a “traumatic” fee?

The legislation establishes that individual entrepreneurs pay the following amounts to the Social Insurance Fund:

• for yourself voluntarily on the basis of an agreement with the Fund;
• for hired workers, obligatory at the rate:
  • general;
  • preferential.

Tariff plans are set as follows:

Reporting on “unfortunate” collection

In 2018, reporting forms for these types of transfers changed. Now they are handed over to two organizations:

• to the Social Insurance Fund until the 20th on paper and until the 25th in electronic form;
• A summary report is provided to the Federal Tax Service, including a trauma fee:
  • until the 30th day following the reporting period.

Why control was transferred to the tax authority

The reason for the redistribution of control functions between government agencies was the poor collection of mandatory payments. The Federal Tax Service has proven itself to be the best organizer of work with payers. Therefore, the President of the Russian Federation signed Decree No. 13 on January 15, 2016. The document transfers the control function to the Federal Tax Service.

Help: except trauma charges Since 2018, tax authorities have been monitoring contributions for the following types of insurance:

• pension;
• medical;
• social for temporary disability and maternity.

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Watch a video about insurance premiums

General rules for calculating contributions

Calculate contributions for insurance against accidents and occupational diseases based on the results of each month. You need to calculate according to the tariff that was established by the Federal Social Insurance Fund of Russia specifically for your organization or for a separate division for the current year (clauses 1 and 4 of Article 22 of the Law of July 24, 1998 No. 125-FZ).

The tariff amount can be viewed in the notification received from the fund branch. This document is from the specialists of the FSS of Russia issued annually, as a rule, during the first decade.

Calculation of contributions taking into account discounts or surcharges

The FSS of Russia can set a tariff for the current year, taking into account discounts or allowances .

If an organization (a separate division) has established a tariff taking into account the surcharge, then start using it from the beginning of the calendar year following the one in which the surcharge was established. Calculate your tariff contributions taking into account the discount from the beginning of the calendar year following the year the discount was established. This is stated in paragraph 10 of the Rules, approved by Decree of the Government of the Russian Federation of May 30, 2012 No. 524.

Calculate your insurance premiums against accidents and occupational diseases as follows:

Contribution benefits

Benefits for paying premiums are established for two categories of policyholders.

• public organizations disabled people, among whose members are disabled people and their legal representatives constitute at least 80 percent;

• organizations whose authorized capital consists entirely of contributions from public organizations of disabled people. Wherein average number there must be at least 50 percent of disabled people, and the share of their salary must be at least 25 percent;

• institutions created to achieve educational, cultural, medical, health, physical education, sports and other social goals. The benefit is provided if all the property of such institutions is owned by public organizations of disabled people;

• institutions created to provide legal and other assistance to people with disabilities, disabled children and their parents. The benefit is provided on the condition that all the property of these institutions is owned by public organizations of disabled people.

In such organizations, contributions for insurance against accidents and occupational diseases for any payments are calculated based on 60 percent of the established tariff.

The second category of beneficiaries includes organizations and entrepreneurs that provide salaries and other benefits to disabled people of groups I, II and III. For payments to these disabled people, calculate contributions based on 60 percent of the established tariff.

Such benefits are defined by Article 2 of the Law of December 22, 2005 No. 179-FZ, Article 2 of the Law of December 14, 2015 No. 362-FZ. The validity of the Law of December 22, 2005 No. 179-FZ was extended for 2015-2017 (Article 1 of the Law of December 14, 2015 No. 362-FZ).

Calculate contributions for insurance against accidents and occupational diseases, taking into account benefits, using the formula: