What is the deadline for paying insurance premiums in 2017-2018?

Deadlines for payment of insurance premiums for employees in 2018

Insurance contributions for mandatory health insurance, compulsory medical insurance, compulsory social insurance and “injury” are calculated from employees’ salaries on the last day of the calendar month. Contributions must be paid in accordance with clause 3 of Art. 431 of the Tax Code of the Russian Federation and clause 4 of Art. 22 of Law No. 125-FZ no later than the 15th day of the month following the month of their accrual. If this day falls on a holiday or weekend, then the deadline is transferred to the first working day (according to clause 7 of article 6.1 of the Tax Code of the Russian Federation).

If an organization transfers insurance premiums before the 15th or even before the date of their accrual, this will not be considered an error (as, for example, when transferring personal income tax). The main condition is the absence of arrears in contributions. This option is used by many companies when transferring insurance premiums for December in order to completely close the calendar year and not transfer these premiums in January.

When insurance premiums are considered paid

Insurance premiums in 2020 are considered paid on the day when an LLC or individual entrepreneur submits a payment order to the bank to pay insurance premiums. Such an order for the payment of insurance premiums can be submitted either by the payer of insurance premiums or by any other person: an organization, an individual entrepreneur or a person who is not engaged in business (clause 1 of Article 45 of the Tax Code of the Russian Federation). Of course, there must be enough money in the current account of the organization or other person for the payment, and the order itself must be filled out correctly. In 2020, transfer insurance premiums to the budget without rounding: in rubles and kopecks (clause 5 of Article 431 of the Tax Code of the Russian Federation).

The procedure for paying insurance premiums for separate units depends on what powers they are vested with. The division transfers insurance premiums to its tax office if it independently calculates payments to employees.

Notify the tax office of the head office within one month that the organization has vested a branch, representative office or other division with such powers. If payments and remunerations to employees of the unit are calculated by the head office, then it transfers contributions for them to the inspectorate at its location (subclause 7, clause 3.4, article 23, subclause 11, article 431 of the Tax Code of the Russian Federation).

Specific payment deadlines in 2020

The table shows specific deadlines for paying insurance premiums for employees in 2020.

Your contribution rate for injuries

To find out your rate, determine the insurance risk class of your business. This depends on OKVED, which was established last year as the main one for your company (clause 8 of the Decree of the Government of the Russian Federation of December 1, 2005 No. 713).

The main type of activity of the legal entity is confirmed annually. Before April 15, the following documents are submitted to the Social Insurance Fund (clause 3 of the Order of the Ministry of Health and Social Development of the Russian Federation dated January 31, 2006 No. 55):

• statement;
• confirmation certificate;
• explanatory note to the balance sheet (for all except small businesses).

After receiving the documents, the FSS will set an insurance premium rate for you, which will begin to apply from the beginning of the current year. Until this moment, pay contributions at last year's rate.

Source: kontur.ru

Deadlines for payment of insurance premiums for individual entrepreneurs in 2018

Individual entrepreneurs transfer insurance premiums for their employees within the same time frame as legal entities - no later than the 15th day of the month following the billing month. For their insurance, entrepreneurs must transfer fixed contributions to the budget no later than December 31 of the calendar year of calculation. Moreover, such payments can be made either at once or in installments (monthly or quarterly).

As for contributions in the amount of 1% on income over 300 thousand rubles, for 2020 they must be transferred no later than July 1, 2019.

Deadlines for paying taxes and contributions have been extended, but not for everyone

IMPORTANT! The postponement of tax payment deadlines discussed below applies only to companies and individual entrepreneurs that are listed in the SME register as of 03/01/2020 and whose main activity relates to the industries most affected by the coronavirus epidemic. For information about transferring payments for other taxpayers, see here.

For organizations and individual entrepreneurs included as of March 1, 2020 in the unified register of SMEs and operating in industries most affected by COVID-19, according to the list determined by the Government, payment deadlines have been extended:

• income tax, tax according to the simplified tax system, unified agricultural tax for 2020 - for 6 months;
• Personal income tax for individual entrepreneurs for 2020 - for 3 months;
• taxes (except for VAT, NAP, “agency” taxes) and advance payments for March and the 1st quarter of 2020 - for 6 months, for April-June, 2nd quarter and half of the year - for 4 months;
• PSN tax, the payment deadline for which falls in the 2nd quarter, is for 4 months;
• advances on transport tax, corporate property tax and land tax: for the first quarter of 2020 - until October 30, 2020, for the second quarter of 2020 - until December 30, 2020.

Organizations and individual entrepreneurs classified as micro, small and medium-sized enterprises (also from affected industries and listed in the SME register as of 03/01/2020) have had their payment deadlines extended:

• insurance premiums for employees, including contributions for injuries: for the period March-May 2020 - for 6 months, for the period June-July 2020 - for 4 months;
• fixed insurance premiums for individual entrepreneurs payable before 07/01/2020 - for 4 months.

All this is provided for in paragraph 1 of Government Decree No. 409 dated 04/02/2020.

You can check whether a deferment is available to you, and also find out what you need to do to get it, using the recommendations of ConsultantPlus experts:

Get free trial access to K+ and go to the Ready Solution.

See our table for new deadlines for paying basic taxes and insurance contributions.

Read about the extension of reporting deadlines here.

Sources: Government Decree No. 409 dated April 2, 2020

You can find more complete information on the topic in ConsultantPlus. Full and free access to the system for 2 days.

Deadlines for payment of insurance premiums for periods up to 2018.

Unpaid insurance premiums for periods before 2020 are considered debt, and therefore they must be transferred within the following deadlines:

• in case of an independently made decision - on the nearest date;
• when making a request from the tax office - no later than 8 days from the date of receipt of this document.

In the second case, the Federal Tax Service has the right to establish a longer debt repayment period, which is indicated in the request. This is stated in Art. 69 and 6.1 of the Tax Code of the Russian Federation.

In the payment order for periods up to 2020, it is necessary to take into account the adopted changes, namely, indicate the details of the Federal Tax Service, taxpayer status (01) and tax period. If insurance premiums are transferred at the request of the tax office, then the payment slip must indicate the date and number of this document in columns 108 and 109.

As for the BCC, new budget classification codes are used in 2020 and 2020, different from earlier periods. You need to pay special attention to this, and to become fully familiar with the KBK, read the article: “KBK for insurance premiums in 2020.”

Accident insurance premium rates

Insurance premium rates are determined by the class of professional risk. There are only 32 such classes (Federal Law No. 125-FZ of July 24, 1998) - by type of activity.

You can determine your profrisk class by knowing your OKVED (see Appendix to Order of the Ministry of Labor of the Russian Federation dated December 30, 2016 No. 851N). Each class contains types of activities that are similar in terms of injury rates and occupational diseases, and therefore in terms of insurance costs. The higher the risk class, the higher the insurance premium rate.

For example, OKVED 18.11 “Printing newspapers” belongs to the 1st class of profit tax with a rate of 0.2%, and OKVED 05.10.1 “Mining of coal and anthracite” belongs to class 32 with a rate of 8.5%.

The amount of tariffs is confirmed every year: in fact, the legislator extends the rates established by Federal Law No. 179-FZ of December 22, 2005. For 2020, they are established by Federal Law No. 445-FZ dated December 27, 2019.

In order to more actively include disabled people of groups I, II and III in the labor process, the law retains preferential rates for contributions for them - 60% of the approved amount. This rule also applies to individual entrepreneurs (Article 2 of Federal Law No. 445-FZ dated December 27, 2019).

Here are the insurance premium rates by professional risk class:

Responsibility for late payments of insurance premiums

If the deadline for transferring insurance premiums in 2020 is violated, a fine is provided in accordance with Art. 75 of the Tax Code of the Russian Federation - 1/300 of the refinancing rate of the Central Bank of the Russian Federation for each day of delay (up to 30 days) and 1/150 of the rate for delay of more than 30 days.

If contributions are calculated incorrectly due to an understatement of the taxable base, the tax office will also impose a fine of 20% of the unpaid amount. In case of deliberate non-payment of insurance premiums, if the Federal Tax Service proves this fact, the organization faces a fine of 40% of the unpaid amount. These points are indicated in Art. 122 of the Tax Code of the Russian Federation.

The video provides information about insurance premiums:

Responsibility for non-payment of insurance premiums

Article 122 of the Tax Code of the Russian Federation establishes liability for non-payment (incomplete payment) of taxes, fees and insurance premiums. Sanctions are applied if such an act is caused by an understatement of the tax base (contribution base), other incorrect calculation of a tax (fee, contribution) or other illegal actions (inaction).

This rule is applied taking into account clause 19 of the Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated July 30, 2013 No. 57. This clause states that failure to pay to the budget the amount of tax specified in the declaration does not fall under Art. 122 of the Tax Code of the Russian Federation. In this case, only penalties are collected from the taxpayer.