Insurance premiums for disabled people c. Pension contributions and contributions to the Social Insurance Fund. Special working conditions

If an employee of an organization is assigned a disability, the accountant must take this fact into account when calculating taxes and social benefits, and the personnel service employee must take this into account when determining the working conditions of the disabled employee. In relation to disabled people, tax and labor legislation contain special rules. In this publication N.V. Fimina, a lawyer and tax expert, examines the most important of these rules.

Special working conditions

Features of the regulation of the work of disabled people are established by the Labor Code of the Russian Federation, as well as by Federal Law dated November 24, 1995 No. 181-FZ “On social protection disabled people in Russian Federation"(hereinafter referred to as Law No. 181-FZ).

A disabled person is considered to be a person who has a health disorder with a persistent disorder of body functions, caused by diseases, consequences of injuries or defects, leading to a limitation of life activity and causing the need for his social protection (Part 1 of Article 1 of Law No. 181-FZ). Recognition of a citizen as disabled is carried out when 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).

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. 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.

For a disabled person of group I or II, a reduced working time should be established - no more than 35 hours per week (Part 1 of Article 92 of the Labor Code of the Russian Federation). 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".

For invalids Group III Shortened working hours are not provided.

In practice, the following situation is possible. The employee presents the employer with an individual rehabilitation program or a medical report, which stipulates a working time of less than 35 hours per week (less than 40 hours, if we're talking about about disabled people III groups). In this case, the employer must establish a part-time working schedule for the disabled employee (part-time or part-time work week).

An employee who has been diagnosed with incomplete work time, works less than others. His work is paid in proportion to the established time (or depending on output). At the same time, the duration of annual paid leave is not reduced, the procedure for calculating length of service does not change, and other rights of the employee are not limited. This is stated in Article 93 of the Labor Code of the Russian Federation.

Disabled workers can be involved in night work, overtime work, as well as on weekends and non-working days. holidays. This is possible only with their written consent and provided that such work is not prohibited for health reasons in accordance with a medical report. These rules follow from the provisions of Articles 96, 113 of the Labor Code of the Russian Federation.

IN current legislation The Russian Federation has established special rules for granting leave to employees recognized as disabled in the prescribed manner. Disabled people of any group are provided annual leave at least 30 calendar days(Article 23 of Law No. 181-FZ). The employer is also obliged to provide disabled workers, based on a written application from the employee, leave without pay. wages By family circumstances and other valid reasons up to 60 calendar days a year (Article 128 of the Labor Code of the Russian Federation).

Please note that disabled people are not among the persons who must undergo an annual medical examination.

Mandatory annual medical examinations are provided for persons under the age of 21 engaged in heavy work and work with hazardous and (or) dangerous conditions labor, as well as in work related to traffic (Article 213 of the Labor Code of the Russian Federation), for persons under eighteen years of age (Article 266 of the Labor Code of the Russian Federation), and for athletes (Article 348.3 of the Labor Code of the Russian Federation).

Personal income tax

Disabled people of groups I and II have the right to a standard tax deduction for personal income tax in the amount of 500 rubles. per month (subclause 2, clause 1, article 218 of the Tax Code of the Russian Federation).

Disabled people of the Great Patriotic War, disabled people due to the Chernobyl disaster and other categories of disabled people listed in subparagraph 1 of paragraph 1 of Article 218 of the Tax Code of the Russian Federation are entitled to a personal income tax deduction in the amount of 3,000 rubles. for each month of the tax period (clause 1, clause 1, article 218 of the Tax Code of the Russian Federation).

Standard tax deductions reduce only the income of residents, subject to personal income tax at a rate of 13 percent (clause 3 of Article 210 of the Tax Code of the Russian Federation). Income taxed at other rates does not need to be reduced by the amount of standard deductions (Clause 4, Article 210 of the Tax Code of the Russian Federation).

The status of the income recipient (resident or non-resident) should be determined by the number of calendar days that the person was actually in Russia over the next 12 consecutive months. If a citizen has been on the territory of the Russian Federation for at least 183 days, he is considered tax resident. Accordingly, the personal income tax rates established for residents must be applied to his income.

The period of a citizen’s stay in Russia is not interrupted only by periods of his travel abroad for short-term (less than six months) treatment or training (Clause 2 of Article 207 of the Tax Code of the Russian Federation).

Disabled employees who are entitled to more than one deduction from the listed standard personal income tax deductions are provided with one deduction - the maximum.

The right to receive standard tax deductions in the amount of RUB 3,000. and 500 rub. is not limited to the amount of income received during the tax period (clause 1 of Article 218 of the Tax Code of the Russian Federation).

Insurance contributions to extra-budgetary funds

When accruing payments and other remuneration in the current year individuals who are disabled people of groups I, II or III, the employer calculates insurance premiums to state extra-budgetary funds at a reduced aggregate tariff of 20.2% (clause 3, clause 1, clause 2, article 58 of the Federal Law of July 24, 2009 No. 212-FZ, hereinafter referred to as Law No. 212-FZ).

The right to apply reduced insurance premium rates depends on the date the employee was recognized as disabled. This date is indicated in the disability certificate.

The reduced insurance premium rate must be applied from the 1st day of the month in which the employee received disability.

If, based on the results of an examination (re-examination), a disability is removed from an employee, then from the 1st day of this month the payer of insurance contributions has no right to to this person use reduced tariffs (letter of the Ministry of Health and Social Development of Russia dated June 22, 2010 No. 1977-19).

If the rate of insurance contributions from payments to disabled people is higher than the rate of insurance contributions established for the organization, it is necessary to apply next rule. If an organization has the right to apply a reduced tariff when calculating insurance premiums from payments to all personnel, then it can also apply it when calculating contributions from payments to disabled employees (letter of the Ministry of Health and Social Development of Russia dated March 15, 2012 No. 19-6/3012573-1842).

Contributions to compulsory social insurance against accidents at work and occupational diseases you must follow the following rules.

The employer has the right to charge these contributions from payments to disabled employees of any group in the amount of 60 percent of the insurance rate established by the company. This follows from paragraph 1 of Article 2 of the Federal Law of December 22, 2005 No. 179-FZ and Article 1 of the Federal Law of November 30, 2011 No. 356-FZ.

Sick leave payment

The following have the right to temporary disability benefits:

• citizens of Russia;
• foreigners permanently or temporarily residing in Russia.

Foreigners temporarily staying in Russia are not entitled to benefits.

Only insured persons are entitled to receive sick leave benefits. These, in particular, include employees working in an organization under employment contracts (Part 1, Article 2 of Federal Law No. 255-FZ of December 29, 2006, hereinafter referred to as Law No. 255-FZ).

In accordance with the clarifications approved by order of the Ministry of Health and Social Development of Russia dated 06/08/2010 No. 428n, the head of the organization, who is its sole founder (participant, shareholder), for the purpose of mandatory social insurance in case of temporary disability and in connection with maternity applies to employees working under an employment contract.

This person is subject to compulsory social insurance on the same basis as employees working under employment contracts. This means he has the right to receive temporary disability benefits.

Not all working disabled people receive benefits in the same way. In this section we need to consider three various situations, in respect of which the legislation establishes a special procedure for calculating temporary disability benefits:

• at the time of opening the certificate of incapacity for work, the employee was not disabled, the disability was assigned after an illness (the employee entered into an open-ended employment contract or an employment contract lasting at least 6 months);
• at the time of opening sick leave worker was disabled (the employee entered into an open-ended employment contract or an employment contract lasting at least 6 months);
• the benefit is accrued to a disabled employee with whom a fixed-term employment contract has been concluded for a period of less than 6 months.

At the end of sick leave, an employee is diagnosed with disability for the first time

IN in this case Temporary disability benefits must be calculated in general procedure(see diagram below). Please note that if an employee falls ill without being disabled, the certificate of incapacity for work must be paid for the entire period of illness before the employee’s group is assigned. In this case, when disability is established, the period of temporary disability ends on the date immediately preceding the day of registration of documents at the medical and sanitary examination institution (hereinafter referred to as the ITU). This is stated in paragraph 28 of the Procedure, approved. by order of the Ministry of Health and Social Development of Russia dated June 29, 2011 No. 624n (hereinafter Order No. 624n).

Example 1

Disabled employee benefit

Calculate temporary disability benefits for a disabled employee in the same way as for all other employees (see diagram).

Note:
* This refers to the minimum wage as of the date of occurrence insured event(employee illnesses).

** When calculating benefits to persons who were disabled at the time of the insured event, restrictions apply on the period of benefit payment.

*** If during the billing period (or in one of the years of the billing period) the employee was in maternity leave or parental leave, he can replace calendar years (or year) from the calculation period with previous calendar years (year) (Part 1 of Article 14 of Law No. 255-FZ).

**** When calculating benefits for a certificate of incapacity for work issued in connection with an injury at work and the disease that is a consequence of this injury, limit average earnings an employee for each year of the two previous calendar years does not need a maximum base value for calculating insurance contributions to the Federal Social Insurance Fund of the Russian Federation.

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*

Note:
* In addition, the law establishes cases when the amount of benefits is reduced. If there are one or more grounds for reducing the temporary disability benefit, the benefit is paid to the insured person in an amount not exceeding the minimum wage for a full calendar month, taking into account the regional coefficient (Article 8 of Law No. 255-FZ).

Special requirements are established in the current legislation of the Russian Federation only in relation to the benefit payment period.

Disabled persons with whom an open-ended employment contract or an employment contract for a period of at least 6 months have been concluded, temporary disability benefits should be accrued:

up to four months in a row (if temporary disability lasts without interruption);

up to five months in a calendar year (with a total calculation for the year).

These restrictions apply to payment for the entire period of incapacity, taking into account days paid at the expense of employers. This is confirmed by employees of regional branches of the FSS of the Russian Federation (Fund) in private consultations (see, for example, http://r51.fss.ru/answers/question/53725.shtml).

This restriction does not apply to cases of tuberculosis. In this situation, benefits should be accrued for the entire period of treatment - until recovery or disability is established.

The terms “four months in a row” and “five months in a calendar year are not defined in law.”

A fairly common point of view (including among employees of territorial branches of the Federal Social Insurance Fund of the Russian Federation) is that 4 months in a row is 120 calendar days. That is, the Federal Social Insurance Fund of the Russian Federation will not reimburse benefits exceeding 120 calendar days in a row.

In our opinion, this position does not comply with the requirements of the law, since the number of days in the period of “four months in a row” can exceed 120, and there are no exceptions in this regard in the provisions of Law No. 255-FZ.

However, if you are afraid of disputes with the Fund, it is better to find out the position of your branch of the FSS of the Russian Federation on this issue.

Example 2

The period “five months in a calendar year” is always 150 calendar days.

This conclusion is confirmed by arbitration practice (see, for example, Determination of the Moscow Regional Court dated May 11, 2010 No. 33-9079/2010).

If in a calendar year a disabled employee presented several certificates of incapacity for work to the employer’s accounting department, including a certificate confirming a period of illness that began in one year and ended in another, it must be taken into account that the limit of five months of sick leave payable is calculated precisely according to the number days of incapacity for work falling within the corresponding calendar year. The fact that the insured event began last year does not matter. This is confirmed by explanations published on the websites of regional branches of the FSS of the Russian Federation.

Example 3

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.

How can an employer find out that a disabled person has tuberculosis, since the diagnosis is not indicated on the certificate of incapacity for work? In this case, you need to be guided by the following rules. In the line “Cause of incapacity for work” on the certificate of incapacity for work, the corresponding two-digit code is indicated in the first two cells. If you have tuberculosis, code “11” is indicated. On back side document states that code “11” is set when social significant illness, that is, included in the list of diseases, approved. Decree of the Government of the Russian Federation dated December 1, 2004 No. 715.

A contract has been concluded with a disabled person for a period of less than 6 months

As a rule, a fixed-term employment contract is concluded in cases where the employment relationship cannot be established for an indefinite period, taking into account the nature of the work to be done or the conditions for its implementation (Articles 58, 59 of the Labor Code of the Russian Federation).

For example, a fixed-term employment contract can be concluded with employees who:

• perform temporary, urgent, seasonal work;
• accepted to perform work beyond the normal activities of the organization (installation, installation, etc.);
• are accepted to perform specific work (when it is impossible to determine the completion date), etc.

A complete list of these situations is given in Article 59 of the Labor Code of the Russian Federation.

The maximum term of a fixed-term employment contract is no more than five years, and the minimum is not established by law. This follows from the provisions of Article 58 of the Labor Code of the Russian Federation.

If an employment contract is concluded with a disabled employee for a period of less than six months, he can be paid no more than 75 calendar days of sick leave (Part 4, Article 6 of Law No. 255-FZ).

The restriction does not apply to cases of tuberculosis. For this illness, temporary disability benefits should be accrued for the entire period of treatment - until recovery or disability is established (Part 4, Article 6 of Law No. 255-FZ).

Example 6

If the employee’s temporary disability continues after the expiration of the employment contract (for example, the employee fell ill on the last day of work), benefits should also be accrued for all days of disability (but not more than 75 calendar days).

Benefits related to the birth of a child

Benefits related to the birth of a child are paid to a disabled employee in accordance with the general procedure. This employee has the right to payment (in cases provided for by the current legislation of the Russian Federation):

• one-time benefit for registration with early dates pregnancy;
• maternity benefits;
• lump sum benefit for the birth of a child;
• monthly child care allowance.

It should be borne in mind that if a woman, having the right to maternity leave, continues to work, then there are no grounds for paying her maternity benefits for the period of work that coincided with the period of leave. In accordance with the Federal Law of July 16, 1999 No. 165-FZ “On the Basics of Compulsory Social Insurance” intended purpose Maternity benefits are compensation for earnings lost in connection with maternity leave and, accordingly, payment of maternity benefits and retention of wages for the same period of time are not provided for by current legislation.

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 assignment and payment of the specified benefit will begin from the day when the woman is actually on the specified leave.

Other rules are established in the legislation regarding child care benefits, which are paid while the employee is on parental leave. An employee remains eligible for benefits if they work part-time or work from home.

Dismissal

After an employee is recognized as disabled, the employer immediately faces the question of whether it is possible and necessary to fire such an employee.

It is important to take into account that disability groups II and III are considered workers (clauses 9, 10, paragraphs “g”, clause 6 of the Classifications and Criteria, approved by order of the Ministry of Health and Social Development of Russia dated December 23, 2009 No. 1013n). The same applies to disability group I with 1st and 2nd degree of ability to labor activity.

If an employee is recognized as a disabled person of group I with the ability to work of the 3rd degree, then he can no longer work. In this case, the ITU Bureau ascertains the complete loss of the disabled person’s ability to work and does not include any work recommendations in his individual rehabilitation program. In this case, the employer must terminate the employment contract with the employee on such grounds as recognizing the employee as completely incapable of working in accordance with a medical report (clause 5, part 1, article 83 of the Labor Code of the Russian Federation, Definition Constitutional Court RF dated July 15, 2010 No. 1004-О-О). Upon dismissal, the employee must be paid severance pay in the amount of two weeks' average earnings (Article 178 of the Labor Code of the Russian Federation).

If the employee has presented the employer with a certificate of disability and an individual rehabilitation program, from which it follows that the work 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 people of combat operations 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.

Failure to fulfill labor duties is a violation of the requirements of labor legislation, obligations under an employment contract, and local regulations.

Such violations, in particular, are:

• absence from work or workplace without good reason;
• refusal by an employee to perform job duties without good reason due to changes in labor standards (Article 162 of the Labor Code of the Russian Federation);
• refusal or evasion of an employee without good reason from medical examination, if it is obligatory for him;
• refusal by an employee to pass during working hours without good reason special education and passing examinations on labor protection and safety, if this required condition permission to work.

This follows from paragraph 35 of the Plenum Resolution Supreme Court RF dated March 17, 2004 No. 2.

If an employee concealed the fact that he is disabled

When concluding an employment contract, a person applying for work must present to the employer:

• passport or other identity document;
• work book, with the exception of cases when an employment contract is concluded for the first time or the employee starts working on a part-time basis;
• insurance certificate of state pension insurance;
• documentation military registration- for those liable for military service and persons subject to conscription for military service;
• a document on education, qualifications or special knowledge - when applying for a job that requires special knowledge or special training.

A document confirming the fact of disability, in this list not specified. Therefore, in practice such a situation is possible. When applying for a job, an employee hides a disability, for example, in order to receive temporary disability benefits in a larger amount.

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

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 has established administrative responsibility. 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 dependent on him to comply with them. This follows from the provisions of Article 2.1. Code of Administrative Offenses of the Russian Federation. In this case, the employer is not to blame for failure to comply with legal requirements, and therefore there will be no liability.

Benefit 60 in form 4-FSS indicated only by certain categories of policyholders. What is benefit 60? Who has the right to use it? And how to correctly indicate this benefit in 4-FSS? Read our article for details.

What is benefit 60 in 4-FSS?

“Benefit 60” means the right to reduce the current tariffs for contributions for injuries by 60% for certain categories of policyholders.

The list of policyholders entitled to take advantage of preferential rates is presented in the laws “On Insurance Tariffs...” dated December 22, 2005 No. 179-FZ and dated December 14, 2015 No. 362-FZ. Based on this list, they can be divided into 2 categories and presented in the form of a visual diagram:

The current tariffs for “unfortunate” contributions can be found in reference material.

In which table of 4-FSS should I indicate benefit 60?

There is no separate table in 4-FSS for indicating calculations for benefit 60. Total data taking into account this benefit is generated and verified based on the information provided in Table 6.

In order not to get confused in further explanations, check out the figure below. It shows that category 2 insurers, who have the right to reduce the injury tariff rate by 60% for all taxable payments in favor of their employees, when creating 4-FSS in the accounting program (for example, in 1C) above table 6 simply put the mark “ A 60% discount has been established.” When you subsequently download and send the report electronically, the accounting program will record this condition in the transmitted data. For the receiving party (FSS), the checked box will indicate that the correctness of the calculation of contributions should be checked taking into account benefit 60.

If the checkbox above table 6 is checked by policyholders classified as category 1, then the verification program will automatically generate an error, since the policyholder will calculate and include in line 2 of table 7 only for payments in favor of disabled people, and the program will calculate contributions for benefit 60 for all payments.

Therefore, organizations and individual entrepreneurs that make payments to disabled employees do not need to check the box above Table 6 when filling out 4-FSS in the accounting program. In order for the program to correctly take into account information on preferential payments, category 1 policyholders need to highlight the amounts of remuneration paid to disabled employees and taxed taking into account benefit 60, in a separate page 4.

When manually filling out 4-FSS and submitting it to the FSS in paper form, category 2 policyholders, as well as category 1 policyholders, do not need to check any boxes for benefit 60. Since in the paper version of this form, introduced by the FSS order “On approval of the calculation form...” dated 02.26.2015 No. 59, there are no special places (squares) for placing checkboxes for benefit 60. They can only be seen when filling out 4-FSS in accounting programs and programs for generating online reporting.

You can find the paper version of 4-FSS in the article .

How to check whether benefit 60 is indicated correctly in 4-FSS?

To better understand the explanations about the correctness of indicating benefit 60 in 4-FSS, let’s move on to consider a simple example.

Example

The accountant forms 4-FSS for two companies:

• public organization of disabled people " Legal assistance» - refers to category 2 policyholders;
• LLC "Lawyer Profi" - belongs to category 1 insurers, since the organization has disabled employees on its staff.

The rate for contributions for injuries in both organizations is set at 0.2%. There are no discounts or surcharges on the tariff.

Based on the results of the 1st quarter of 2016, organizations made the following payments to employees:

When filling out and checking 4-FSS for the OIO “Legal Aid” in the accounting program, you need to ensure that the following conditions are met:

When filling out and checking 4-FSS for Lawyer Profi LLC, the accounting program monitors compliance with the following conditions:

Except for one detail: policyholders belonging to category 2, instead of the already known checkbox for benefit 60, must select the word “Yes” from the proposed list. This can be seen visually in the picture below:

Results

When specifying benefit 60 in 4-FSS public organizations disabled people or the institutions created by them, the “60% benefit has been established” checkbox is placed above table 6. If the above organizations fill out 4-FSS manually and submit it on paper, then no notes about the applied benefit 60 need to be made. Organizations and individual entrepreneurs that are not related to the institutions mentioned above, but employ the work of disabled people, do not check the box for benefit 60 in 4-FSS. To account for benefits, it is enough to highlight the amounts of remuneration paid to disabled employees in line 4 of Table 6.

Insurance premium rates for disabled people are lower than for regular workers. However, in some cases, companies have the right to apply reduced rates to all employees, which are even lower than the rates for disabled people. In this article we will take a detailed look at the calculation of insurance premiums for people with disabilities, including in non-standard cases.

Insurance premium rates for disabled people in 2013

For disabled people, reduced insurance premium rates apply, which are given below.

Social Insurance tariffs for disabled people in 2013:

Contributions from NS and PP – 60% of the total tariffs;

The Social Insurance Fund tariff for disabled people for OSS in case of temporary disability and in connection with maternity is 2.4%.

Non-standard situations when calculating insurance premiums for disabled people

Let's consider the situation: the organization has the right to reduced rates when calculating insurance premiums from payments to all its employees. For example, she applies a simplification and is engaged in a preferential type of activity - clause 8, part 1, art. 58 of Law No. 212-FZ of July 24, 2009 (hereinafter referred to as Law No. 212-FZ). At the same time, the organization employs disabled people, from whose payments contributions can also be paid at reduced rates, but at different rates, which are intended specifically for disabled people - clause 3, part 1, part 2 of Art. 58 of Law No. 212-FZ. And which tariff should be applied to payments to disabled employees: a reduced “simplified” rate (as for all other employees of a simplified employer) or a reduced “disabled” rate?

This question has arisen before. But in 2011, reduced tariffs for simplified workers were higher than tariffs for disabled workers. Therefore, it was more profitable to calculate contributions for such employees using “disabled” tariffs than using “simplified” tariffs. The Ministry of Health and Social Development explained that contributions from payments to disabled people should be calculated at a reduced rate established specifically for them - letter of the Ministry of Health and Social Development dated March 18, 2011 N 871-19. That is, it proposed to use lower tariffs.

Since 2012, tariffs for simplified beneficiaries have become lower than tariffs for payments to disabled people. The total tariff when calculating contributions from payments to ordinary employees is now 20%. The total tariff of insurance premiums for disabled people remained at the level of last year - 20.2% - parts 2-4 of Art. 58 of Law No. 212-FZ.

The conclusion is obvious: insurance premiums for “disabled” tariffs will be higher than for “simplified” tariffs. So now there is no point in applying special “disabled” tariffs if the employer has the right to calculate contributions to all its employees at an even lower rate.

But how will inspectors react to this? Already in different branches Pension Fund inspectors give contrary advice. Some recommend paying insurance premiums for disabled people as for ordinary employees. Others insist on the use of special, “disabled” tariffs. Some saw in last year’s Letter of the Ministry of Health and Social Development dated March 18, 2011 N 871-19 a restriction on the use of general reduced tariffs when calculating contributions from payments to disabled employees.

Experts from the Main Book magazine turned to specialists from the Ministry of Health and Social Development for clarification.

From authoritative sources

KOTOVA LYUBOV ALEKSEEVNA - Deputy Director of the Department of Social Insurance and State Security of the Ministry of Health and Social Development of Russia:

“If the insurer has the right to apply a reduced tariff when calculating insurance premiums for payments to all of its employees, then it can also apply it when calculating premiums for payments to disabled employees.

The main thing is to confirm your right to apply a reduced tariff. So, if we are talking about those using simplified tariffs, then they must meet the conditions for applying preferential reduced tariffs. Their type of activity must be included in the list from clause 8, part 1, art. 58 of Law N 212-FZ, and the share of income from this activity must be at least 70% in total volume income - Part 1.4 of Art. 58 of Law No. 212-FZ."

As we can see, the Ministry of Health and Social Development does not object to calculating contributions from payments to disabled employees at lower rates (of course, from those to which the employer is entitled). And if your overall reduced tariff is less than 20.2%, then contributions to all employees can be calculated equally - without dividing them into disabled people and other employees. By the way, similar situation has developed not only among benefit recipients, but also, in particular, among UTII pharmacies and IT companies.

By the way, if during 2012 you lose the right to use preferential “simplified” tariffs, you will have to recalculate everything at regular tariffs. But you can count contributions from payments to disabled people at lower, “disabled” rates. After all, they do not depend in any way on the type of activity of the organization.

Still have questions about insurance premiums for disabled people?

The employee brought a certificate of disability, then he has the right to count on certain benefits. We'll tell you what you should remember if a person brings a certificate of disability. And also in what order are taxes and contributions calculated on payments to disabled people.

Changes in working hours

Working conditions for disabled people are determined by a number of articles Labor Code RF and specified in Article 23 Federal Law dated November 24, 1995 No. 181-FZ “On social protection of disabled people in the Russian Federation.” Thus, you cannot install in a collective or employment contract working conditions that worsen the situation of disabled people compared to other workers. In particular, such as wages, working hours and rest hours, the duration of annual and additional paid leave.

For disabled people of groups I and II, reduced working hours are provided (no more than 35 hours per week) while maintaining full pay.

Involve people with disabilities in overtime work, work on weekends and at night is possible only with their consent and provided that such work is not prohibited for them for health reasons. In this case, the institution is obliged to inform the employee in writing of his right to refuse these types of work.

Right to extended leave

Disabled persons are granted annual leave of at least 30 calendar days. Extended leave is entitled to every disabled employee, regardless of whether he had a disability during the entire working year for which he receives leave. In addition, the duration of daily work (shift) is established by him in accordance with a medical report (Article 94 of the Labor Code of the Russian Federation).

Also, disabled people have the right to take long-term leave without pay - up to 60 calendar days a year (Article 128 of the Labor Code of the Russian Federation). A disabled employee can use such leave during the working year, not the calendar year.

If an employee does not exercise his right to his allotted leave without pay in the current working year, then such leave is not transferred to the next year.

Working in hazardous working conditions

A number of harmful production factors that exceed the norm are a contraindication for the employment of disabled people. When recruiting them to work, one must be guided by the sanitary rules SP 2.2.9.2510-09 “ Hygienic requirements to the working conditions of disabled people. Sanitary rules"(approved by the Decree of the Chief State Sanitary Doctor of the Russian Federation dated May 18, 2009 No. 30).

Guarantees upon dismissal

Labor legislation regarding people with disabilities provides guarantees when the number of staff in an organization is reduced.

The preferential right to remain at work in the event of a reduction in the number or staff of workers with equal labor productivity and qualifications, among other categories of workers specified in Article 179 of the Labor Code of the Russian Federation, have:

• citizens who received a work injury or occupational disease while working for a given employer;
• disabled people of the Great Patriotic War;
• disabled combatants in defense of the Fatherland.

Besides specified persons Disabled people as a result of the Chernobyl disaster have a preferential right to remain at work in the event of a reduction in the number or staff (clause 7 of Article 14 of the Law of the Russian Federation of May 15, 1991 No. 1244-1 “On the social protection of citizens exposed to radiation as a result of the disaster at the Chernobyl nuclear power plant” ).

Taxes and contributions from payments to disabled people

For disabled people of groups I and II, a standard tax deduction “for oneself” is provided in the amount of 500 rubles. (Article 218 of the Tax Code of the Russian Federation).

For citizens from among the military personnel who became disabled I, II or III groups due to injury, concussion or injury received while defending the USSR, the Russian Federation or while performing other duties military service, the tax deduction amount is 3 thousand rubles.

To receive a deduction, an employee must write an application and submit documents entitling him to preferential deductions.

The institution in which a disabled person works is allowed to charge insurance premiums for industrial accidents and occupational diseases from his earnings in the amount of 60 percent of the insurance rates applied by the organization. This is established by Article 2 of the Federal Law of December 1, 2014 No. 401-FZ “On insurance tariffs for compulsory social insurance against industrial accidents and occupational diseases for 2015 and for the planning period of 2016 and 2017.” But preferential tariffs for other contributions to extra-budgetary funds have been abolished since 2015.

Hospital benefits

Payment of sick leave for disabled people also has its own characteristics. An employee recognized as a disabled person in accordance with the established procedure is paid temporary disability benefits (except for tuberculosis) for no more than four months in a row or five months in a calendar year. If these persons fall ill with tuberculosis, hospital benefits are accrued until the day of restoration of working capacity or until the day of revision of the disability group due to tuberculosis (Part 3, Article 6 of the Federal Law of December 29, 2006 No. 255-FZ).

F.I. Semitkin,

consultant on payroll, social benefits and taxation issues

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. Money is still transferred to the Pension Fund and the Compulsory Medical Insurance Fund individual entrepreneurs for myself.

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.

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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 preferential tariff for the next year, you must submit your 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