Is it possible for an organization not to pay insurance premiums to the Social Insurance Fund? How not to overpay contributions to the Social Insurance Fund Is employee treatment subject to tax?

Benefit contributions not reimbursed by the company will have to be paid. This conclusion was first reached by the Russian Ministry of Labor in letter No. 17-3/OOG-732 dated 09/03/14 (response to a private request).

As a general rule, sick leave, children's and maternity leave are not subject to contributions (clause 1, part 1, article 9 of the Federal Law of July 24, 2009 No. 212-FZ). But usually the company issues benefits itself, and then reimburses the money from the Social Insurance Fund. When checked, the fund sometimes refuses compensation. In this case, the fund requires contributions to be accrued for the unreimbursed amounts. After all, the payments are no longer benefits, but the employee’s salary. In letter No. 17-3/OOG-732, the Ministry of Labor officially confirmed this.

In court, companies manage to prove that contributions from benefits are not charged, even if the fund refuses to reimburse them. According to the judges, the benefits do not lose their social character, even if the FSS has removed the costs (resolution of the Federal Court of the Ural District dated April 25, 2014 No. F09-2274/14). True, judges make this conclusion when the fund refused compensation due to errors in For example, if the company included excess amounts in the calculation of average earnings. But if the reason for the refusal was a fake ballot, it is safer to charge contributions. After all, the employee did not have the right to sick pay.

The Ministry of Labor also clarified how to calculate contributions in other unclear situations.

On what income do you need to pay contributions and what don't you need to pay?

Situation	Explanations from the Ministry of Labor	Comment "UNP"
CONTRIBUTIONS MUST BE ACCRUED
The company pays for employees' travel to and from work. Should I transfer contributions from this payment?	Employees' travel to and from work is subject to contributions. Article 9 of Law No. 212-FZ does not list such payments as exempt (letter No. 17-3/OOG-759 dated September 10, 2014)	There is a chance to exempt travel costs from contributions, but only if employees cannot get to work by public transport, and the company transfers the money to a transport organization (resolution of the Federal Arbitration Court of the North-Western District dated January 18, 2013 No. A26-2680/2012)
The company did not pay the salary on time and is paying compensation for the delay. Is it subject to contributions?	It is necessary to pay contributions from compensation for delayed wages. The Ministry of Labor refers to the list of exempt payments (Article 9 of Law No. 212-FZ), where there is no such compensation (letter dated 08/06/14 No. 17-4/B-369)	The Presidium of the Supreme Arbitration Court of the Russian Federation believes that interest for delayed wages is not subject to contributions (Resolution No. 11031/13 dated December 10, 2013). After all, this is compensation related to the performance of labor duties (sub-clause “and” clause 2, part 1, article 9 of Law No. 212-FZ). Therefore, the company will win the dispute in court
YOU MAY NOT PAY FEE
The company purchases vouchers to a sanatorium for the children of employees. Is there a fee for the cost of travel packages?	There is no need to transfer contributions from the payment of vouchers to a sanatorium for the children of employees. After all, the children of employees do not have an employment relationship with the company (letter dated 08.18.14 No. 17-4/B-391)	It is safer to transfer money not to employees, but to a sanatorium institution. Otherwise, there is a risk that controllers will charge additional fees, and you will only be able to fight back in court (resolution of the Federal Arbitration Court of the North-Western District dated December 23, 2013 No. A05-11204/2012)
The company pays the employee compensation for using his car for business purposes. Should I pay contributions from this compensation?	Compensation for the use of personal property is exempt from contributions. The Ministry of Labor recognizes that this is compensation related to the performance of job duties (letter dated July 25, 2014 No. 17-3/B-347)	The Ministry of Labor requires contributions from compensation if an employee drives a car under a power of attorney (letter dated February 26, 2014 No. 17-3/B-92). But the Supreme Arbitration Court of the Russian Federation believes that there is no need to pay contributions if the employee uses the car on any legal basis, including by power of attorney (determination dated January 24, 2014 No. VAS-4/14)
Employees work on rotation in remote areas, and the company compensates them for relocation. Do I have to pay contributions on compensation?	Compensation for shift workers moving to their place of work is not subject to contributions. This is compensation for the performance of labor duties (letter dated September 12, 2014 No. 17-3/B-434)	The Ministry of Labor believes that it is necessary to pay contributions from the compensation of traveling workers (letter dated 03/11/14 No. 17-3/B-100). But in court, the company has a chance to prove that compensation for traveling work is exempt from contributions (resolution of the Federal Arbitration Court of the Volga District dated March 13, 2014 No. A65-12595/2013)

Regardless of the taxation system, companies and individual entrepreneurs that pay taxable income to their employees must pay insurance contributions to extra-budgetary funds. In this article, we will consider the contribution rates to the Social Insurance Fund and the fundamental changes that will come into force in 2017 and will affect the work of individual entrepreneurs and organizations on the simplified tax system.

Tariffs of insurance contributions to the Social Insurance Fund for the simplified tax system

In the Social Insurance Fund, policyholders pay two types of contributions:

• In case of temporary disability and in connection with maternity - based on a rate of 2.9%.
• For insurance against work injuries. The rate is determined by the type of activity and the established class of professional risk (Order of the Ministry of Labor of the Russian Federation dated December 25, 2012 No. 625N). The minimum tariff is 0.2%. If the payer of insurance premiums is engaged in hazardous production (for example, coal mining), his rate can reach 8.5%.

Contributions are paid from the employee's income. Travel allowances, severance pay within three average earnings, maternity benefits, one-time financial assistance, etc. are not subject to contributions. (Article 9 of the Federal Law of July 24, 2009 No. 212-FZ).

At a certain point, a simplifier, like any other payer, has the right to stop paying contributions for temporary disability to the Social Insurance Fund. This right comes when the cumulative salary from the beginning of the year exceeds 718,000 rubles (for 2016) and 755,000 rubles (for 2017). For example, if an employee receives 70,000 rubles a month, in December contributions to the Social Insurance Fund are no longer transferred from his salary, since his total income will exceed the established limit (70,000 * 11 months = 770,000 rubles). Pay attention! Contributions for injuries are paid regardless of the accrued base, that is, always.

Individual entrepreneurs on the simplified tax system, working without employees, do not pay mandatory contributions for themselves to the Social Insurance Fund, but can do so voluntarily.

The tariff rates given above apply to the majority of employees. However, there are categories of persons for whom contributions are paid at different rates. For example, for temporarily staying foreigners the tariff in the Social Insurance Fund is 1.8% instead of 2.9%.

In addition, some simplified workers have the right to reduced tariffs (benefits). All categories of beneficiaries are listed in Art. 58 of Law No. 212-FZ. If you fall into this category, you do not need to pay contributions to the Social Insurance Fund at all. Such simplifiers transfer contributions only to the Pension Fund at a rate of 20%.

What awaits simplifiers in 2017?

From 2017, contributions in case of temporary disability and in connection with maternity will pass into the hands of the Federal Tax Service. This means that only contributions for injuries will have to be transferred to the Social Insurance Fund.

Before the end of 2016, it is better to check with the Fund and close overpayments and arrears. The funds will interact with the Federal Tax Service and exchange data. For example, you will have to combine information on benefits paid to employees at the expense of the Social Insurance Fund. In addition, tax inspectors and fund specialists will now be able to conduct joint audits on site according to the plan. In practice, such audits most often occur with the largest taxpayers and those policyholders who reimburse significant amounts from the Funds.

It is also necessary to monitor changes in the maximum limits for calculating contributions - in 2017 they will become higher and amount to 755,000 rubles.

Policyholders report on contributions to the Social Insurance Fund using the 4-FSS calculation. In 2017, it will change and will include information only on contributions for injuries. The payment deadline will remain the same - until the 15th day of the month following the reporting month. For other contributions, you will need to report to the Federal Tax Service in the form of a single calculation of contributions (it will include indicators for contributions to social insurance and pensions). The new calculation, like 4-FSS, is quarterly; it will need to be submitted by the 30th day of the month following the reporting quarter.

An individual entrepreneur without employees and not registered as an employer does not report to the Social Insurance Fund.

KBK for payment of contributions

Very often, companies and individual entrepreneurs are confused in KBK. This is where problems arise: payment of contributions is stuck on uncertain payments and discrepancies in contributions are sometimes revealed only during reconciliation.

Ideally, you should check with the funds once a quarter immediately after reporting. Usually, there are no problems with transferring contributions from one KBK to another - just write a letter to the FSS banking group. In order not to bother yourself with unnecessary correspondence and calls to the Social Insurance Fund, carefully fill out payment orders for payment of contributions.

Pay attention! If you have time to transfer the December contributions before the end of 2016, use the previous KBK 393 1 02 02090 07 1000 160. If you send contributions from the December salary in the new 2017, indicate the KBK in the payment slip, which will be approved by the Federal Tax Service at the end of the year. Details about the transfer of contributions in a new way can be found in the FSS Information dated 08/24/2016. Also, starting from the new year, the recipient of contributions will also change: instead of the Social Insurance Fund, your Federal Tax Service should be indicated.

The online service Kontur.Accounting will help you calculate contributions to the Social Insurance Fund, generate payments and report to the Fund. Get acquainted with the capabilities of the service for free for 14 days, keep records, calculate salaries, generate reports and benefit from the support of our specialists.

As part of the audit, the FSS may require a number of documents relating to expenses incurred. The documents stated in the request must be submitted within 10 days from the date of receipt of the request. If this is not possible, the employer must give a written refusal. For each missing document a fine of 200 rubles is imposed. Based on the results of the control exercise, the FSS sends a decision to confirm expenses or refuse reimbursement. After receiving a positive decision, the Federal Tax Service Inspectorate issues an order to the Federal Treasury branch. After 3 days, the amount is transferred to the bank account of the organization or individual entrepreneur. Reimbursement of expenses of enterprises under the pilot project A number of regions implemented a pilot project, which began in 2011.

Reimbursement of expenses from the Social Insurance Fund in 2018

Let's look at the following situation. The company provides accounting services for calculating and paying maternity benefits, sick leave, and child care benefits. As a result of such accruals and payments in favor of the employee, the amount of accrued contributions from the payroll fund to the Social Insurance Fund may be lower than the amount of benefits paid. It turns out that there is no need to pay contributions to the Social Insurance Fund.
Until January 1, 2017, 212-FZ was in force; in that situation, according to Article 15 of Part 2.1, the amount of excess contributions could be offset against accrued amounts only within the billing period, which was one year. Those. within the year they were credited, and if the amount transferred to the next year, they were reimbursed from the Social Insurance Fund. Since 2017, the Social Insurance Fund has been regulated by the Tax Code.

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Attention

The reason for denial of credit will need to be clarified with the fund. The Federal Tax Service will not participate in these proceedings. If the FSS approves the expenses, and their amount exceeds the contributions, the law allows the difference to be offset against future payments or returned. For a refund, contact the fund (clause 9 of Article 431 of the Tax Code of the Russian Federation).

Important

Please note: this benefit reimbursement mechanism will apply through December 31, 2018 inclusive. And not everywhere, but only in the constituent entities of the Russian Federation that have not yet joined the pilot project for paying benefits directly from the Social Insurance Fund. Starting from January 2019, the reimbursement procedure will become a thing of the past, since residents of all regions without exception will begin to receive benefits directly from the Social Insurance Fund.

Sample of a single calculation of contributions for the purpose of reimbursement of FSS expenses Reimbursement of FSS expenses during the inter-reporting period: procedure Employees brought several sick leaves, but the company does not have enough money to pay benefits on time.

Reimbursement of benefits from the Social Insurance Fund in 2018: documents

In this case, you need to apply for money from the Social Insurance Fund. This rule was in effect before. In 2017, the list of documents changed. It is also relevant for 2018. Documents for reimbursement of benefits from the Social Insurance Fund from January 1, 2017 Now you need to submit to the fund:

• statement;
• certificate of calculation (previously it was necessary to attach the 4-FSS calculation);
• copies of documents to justify the payment of benefits, such as sick leave.

These documents are listed in the order of the Ministry of Health and Social Development dated December 4, 2009 No. 951n.

There are no required application forms or certificates of calculation. But the FSS has developed recommended samples (letter dated December 7, 2016 No. 02-09-11/04-03-27029). See them below. Application for the allocation of money for the payment of benefits.xls Certificate of calculation for receiving money from the Social Insurance Fund for the payment of benefits. xls Description of expenses for receiving money from the Social Insurance Fund.

Reimbursement for sick leave from the Social Insurance Fund in 2018

One of the parents has the right to receive a one-time benefit upon the birth of a child at the place of work, service or study (clause 25 of the Procedure, approved by order of the Ministry of Health and Social Development of Russia dated December 23, 2009 No. 1012n. mdash; Ed. Note). The law does not stipulate that this payment is issued only at the main place of work. Therefore, issue due payments based on the documents listed in paragraph 28 of Procedure No. 1012n.

This is a statement, a certificate from the registry office, a certificate from the spouse’s place of work stating that he did not receive benefits. Additionally, obtain a certificate from the employee stating that she does not receive payment at her main place of work. mdash; The amount of Social Security benefits changed in 2018. From February 1, the one-time benefit increased to 16,350.33 rubles.
The employee submitted documents on February 15.
Based on the results of the quarter, the individual entrepreneur made the following calculation:

1. Determined the amount of expenses incurred at the expense of the Social Insurance Fund: C = 55,000 + (79,000 – 3,000) = 131,000 rubles.
2. I calculated the amount due for reimbursement from the Social Insurance Fund: C2 = 40,310 – 131,000 = (90,690) rubles.

Reimbursement of expenses is made upon the application of the employer accompanied by documents confirming payments. List of documents submitted to the FSS Starting from the 2017 period, the list of documents submitted to the FSS has been changed. The changes were made by Order of the Ministry of Labor and Social Protection of the Russian Federation dated October 28, 2016 No. 585n (hereinafter referred to as the Order).
The list of documents depends on the period of expenses. Refunds are made within 3 years from the date of the overpayment (Read also the article ⇒ Application for compensation for sick leave to the Social Insurance Fund).
Even if you are late by at least 1 day, there is already a reason for the fund to impose a fine. Many are looking for ways to avoid paying a fine for 4-FSS. But in practice, it is almost impossible to avoid sanctions. After all, fund employees are required by law to fine even for failure to submit the zero form 4-FSS (without indicators).

Info

Also see “Sample zero 4-FSS for the 1st quarter of 2018.” An example of calculating a fine for a failed 4-FSS report. Let us show clearly how fines for late submission of a 4-FSS report are calculated. Let’s say that Guru LLC submitted the 4-FSS calculation in electronic form for the first quarter of 2018 only on May 15, 2018, although it should have done this before 04/25/2018 inclusive.

According to the calculation for the 1st quarter of 2018, the amount of accrued contributions amounted to 5,000 rubles. Delay in delivery – 2 months (partial April and partial May). As a result, the fine for failure to provide 4-FSS in 2018 is as follows: (5,000 rubles.
× 5%) + (5000 rub.

Is it possible not to pay contributions to the Social Insurance Fund if you have sick leave in 2018?

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• For individual entrepreneurs

The transfer of administration of social insurance contributions to the Federal Tax Service did not remove the function of the Social Insurance Fund for reimbursement of costs to employers. The fund continues to control expenses for disability insurance, maternity benefits, and monthly child care payments to employees. If the amount of costs exceeds the contributions, the Social Insurance Fund provides employers with funds to reimburse expenses (let’s consider the current features for 2018).

After checking the documents, the overpayment amount is returned to the employer’s bank account. The need for reimbursement of social insurance funds The employer has the right to reduce the amount of contributions to the budget by the amount of accrued benefits. When expenses exceed deductions, a budget debt arises to the enterprise.

Information on insurance premiums and their movement, necessary for the FSS to reimburse the amounts to the employer, is obtained from the calculation certificate. Details of the list of information included in the calculation certificate are defined in the Order. The calculation certificate form has not been approved at the legislative level. Employers independently develop a form for submission to the institution, subject to indicating the data required for reimbursement. The document must contain information about the amounts:

• Social Insurance Fund debts to the employer at the beginning and end of the period.
• Accrued, additionally accrued, paid and spent insurance premiums by the employer, including the amounts of the last 3 months.
• Refunded, offset and not accepted for offset funds.
• Written off amounts of debt of the employer (policyholder).

If it is necessary to monitor the accuracy of the data, the FSS may request information from the Federal Tax Service.
The employer applies to the Social Insurance Fund for compensation of funds paid for insured events if an overpayment occurs. The excess of payments over contributions accrued based on employee income is covered by the Social Insurance Fund. An example of determining the amount of reimbursement of expenses Enterprise IP Novikov M.M. has a staff of hired workers, pays remuneration for labor, and pays insurance premiums. In the second quarter of 2017, the individual entrepreneur accrued the amount of wages to employees in the amount of 1,390,000 rubles, the amount of deductions for which to OSS amounted to 40,310 rubles. IP Novikov M.M. in the 2nd quarter, he made payments for social insurance expenses in the amount of 55,000 to pay for leave under the BiR, disability benefits in the amount of 79,000 rubles (including the amount of payment at the expense of the enterprise in the amount of 3,000 rubles).

All payments to employees exempt from insurance premiums are listed in Article 9 of Federal Law No. 212-FZ dated July 24, 2009. And if it does not indicate the disputed payment to employees, then insurance premiums must be calculated. This opinion of officials is often refutable in court. The arbitration reminds: insurance premiums are taken from remuneration “within the framework of labor relations and civil contracts” for the performance of work or provision of services (Part 1 of Article 7 of Law No. 212-FZ). Hence the conclusion: there is no need to impose insurance contributions on social and equivalent payments that are not regulated by labor relations, are not related to the results of labor and are not enshrined in employment contracts (Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated May 14, 2013 No. 17744/12, determination of the Supreme Court of the Russian Federation dated 05/12/15 No. 304-KG15-4431, etc.). The court emphasizes: the signing of an employment contract does not indicate the need to calculate contributions from all funds issued to personnel (see, in particular, the ruling of the RF Armed Forces dated 09.09.15 No. 304-KG15-10344)*.

* The arbitration findings are relevant both for premiums determined under Law No. 212-FZ and for accident insurance premiums. The latter also applies only to payments to employees issued within the framework of labor relations (Clause 1, Article 20.1 of the Federal Law of July 24, 1998 No. 125-FZ). Court decisions do not apply to personal income tax. Its calculation does not depend on labor relations.

When assessing the legality of exemption from insurance premiums, the court analyzes orders and other documents for payments to personnel. Formulations like: “the payment is intended to encourage the employee” or “in connection with exceeding the plan”, “compliance with labor discipline”, etc. are unacceptable. It is better if the reason for the payment is the difficult financial situation of the employee, other personal circumstances (anniversary, illness...), compensation for expenses, etc. Payments themselves can be provided for in a collective agreement (in the section on social guarantees or other related issues), orders of the manager, decision of the founders or the social insurance commission. It is undesirable to mention non-taxable payments in documents regulating wages (Regulations on personnel incentives, employment contracts, etc.).

We get rid of insurance premiums with financial assistance

The illegality of contributions can only be proven in arbitration, using previously adopted court decisions. We will divide them into five groups. The first is related to financial assistance.

Using the example

The employee was given financial assistance for treatment. According to officials, the general rules for calculating insurance premiums from “materials” apply to it (letter of the Ministry of Health and Social Development of Russia dated May 17, 2010 No. 1212-19). That is, the inspectors allow tax exemption only for assistance that does not exceed 4,000 rubles. per year (clause 11, part 1, article 9 of Law No. 212-FZ).

But the controversial “material” is a one-time social payment that does not depend on the results of work. Its issuance is not provided for in the employment contract, but is made on the basis of the employee’s application and the collective agreement. Employment relationships are not applicable to the payment. Therefore, she is exempt from insurance premiums in the part that exceeds 4,000 rubles. per year. This is what the AC of the Far Eastern District decided (resolution dated December 3, 2014 No. Ф03-5351/2014). Other judges also reported on the inadmissibility of insurance premiums from assistance issued for treatment (see, for example, the decision of the Supreme Arbitration Court of the Russian Federation dated November 7, 2012 No. VAS-14265/12, the resolution of the Federal Antimonopoly Service of the West Siberian dated August 16, 2012 No. A46-1325/2012i North-Western district dated 07/09/12 No. A44-3906/2011).

In an employee’s application for financial assistance, it is better to refer only to the need for treatment and other personal circumstances. Formulations about success in work, work experience, etc. are undesirable. By themselves, they do not indicate the applicability of labor relations to “materials”. But they may cause additional claims from officials. It is also not recommended to assign assistance, the amount of which depends on salary. It is safer to pay a fixed amount.

The court classifies other social financial assistance as completely non-taxable (see table). And he points out that only “material” related to labor relations is partially taxed. Let's say, scheduled for vacation. Here, arbitration lawfully requires contributions from assistance that exceeds 4,000 rubles. per year (resolutions of the North Caucasus AS dated 06/04/15 No. A63-4291/2014, FAS Central districts dated 05/22/14 No. A36-2829/2012, etc.).

Financial assistance exempt from insurance premiums

Type of financial assistance exempt from insurance premiums	Details of the resolution
Due to an employee upon his dismissal from the company due to retirement
Appointed upon the death of a brother, sister or other relatives not considered family members**. Occasionally, the court requires contributions from such payments (resolution of the Volga-Vyatka District Court of August 5, 2015 No. A43-22683/2014). But the order contradicts the instructions of the Presidium of the Supreme Arbitration Court of the Russian Federation and the Supreme Court of the Russian Federation on the exemption of social payments from contributions. And usually the arbitration classifies this “material” as non-taxable (resolutions of the Volga-Vyatka District Arbitration Court dated December 5, 2014 No. A29-7144/2013, the West Siberian District Arbitration Court dated March 11, 2015 No. A45-16476/2014, FAS Central District dated May 26. 14 No. A48-3128/2013, etc.)
Paid to newlywed employees in connection with marriage
Issued at the birth of a child. The inspectors confirm that only one-time assistance provided in subparagraph “c” of paragraph 3 of part 1 of Article 9 of Law No. 212-FZ is exempt from contributions (no more than 50,000 rubles per child, paid during the first year after birth). The court believes: this “material” is not regulated by labor relations and is completely exempt from contributions (example - resolution of the Administrative Court of the West Siberian District dated November 21, 2014 No. A27-16501/2013)
Received by employees from large or low-income families. Or assigned to single mothers
Issued to an employee to purchase a sanatorium-resort voucher for treatment
“material” not provided for in the employment contract, issued to the employee for a holiday (Victory Day)

** “Material” issued upon the death of family members is completely exempt from contributions on the basis of subparagraph “b” of paragraph 3 of part 1 of Article 9 of Law No. 212-FZ. Family members include spouses, parents and children (including adopted children).

Arguments against insurance premiums with individual premiums and benefits

The second group of non-taxable social payments are those bonuses that are not related to labor results.

Using the example

Employees were given bonuses for February 23, March 8 and other holidays. Officials require contributions from such amounts. As for judges, they evaluate orders and other documents for bonuses. It’s one thing when they indicate: the bonus is appointed for a holiday, but depends on the results of work, production discipline, etc. Here, contributions are inevitable (Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated June 25, 2013 No. 215/13, etc.). But another situation is possible - the bonus did not reduce taxable profit, the only reason for issuing it was a holiday, the company’s documents do not mention production indicators, and there is no provision for a reduction in the bonus in case of employee violations. Then the arbitration cancels the fees (resolution of the Arbitration Court of the North-Western District dated 08/15/14 No. A26-11504/2012).

The court also exempts from contributions from one-time bonuses awarded for the employee’s anniversary and enshrined only in the collective agreement (Resolution of the AS of the West Siberian District dated 06/09/15 No. A45-17878/2014). Or in the Regulations on social payments, adopted on the basis of a collective agreement (resolution of the Federal Antimonopoly Service of the Volga Region dated July 29, 2014 No. A57-16012/2013).

The third group of non-taxable social payments is benefits. In particular, a one-time benefit assigned upon retirement (resolutions of the Volga District AS dated 08/11/15 No. F06-26229/2015, Ural District No. F09-2441/15 dated 06/04/15, Central District No. A48-2799/2014 dated 07/06/15 etc.)*** This amount will be exempt from contributions if it does not reduce taxable profit. It is better to issue benefits only on the basis of the decision of the founders or the order of the manager. If the company fixes the payment in a collective or labor agreement, then it will be able to reduce the income tax base (clause 9 of Article 255 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated May 20, 2015 No. 03-03-06/1/28978). But the recognition of costs indicates the connection of the benefit with the employment relationship and the need to transfer contributions.

*** Officials demand the accrual of contributions from benefits assigned upon retirement (letter of the Ministry of Labor of Russia dated December 4, 2013 No. 17-3/2038). But they lose the dispute in court (see, in particular, the decisions of the Volga-Vyatsky Federal Antimonopoly Service of January 31, 2014 No. A29-7650/2012 and the Povolzhsky Autonomous District Court of August 21, 2015 No. F06-26752/2015).

The court also cancels contributions from other benefits that are not deductible from taxable income. For example, from an additional payment to the state child care allowance, which is voluntarily assigned by the enterprise (determination of the Armed Forces of the Russian Federation dated June 29, 2015 No. 304-KG15-6486, resolution of the West Siberian AS dated June 2, 2015 No. A27-17318/2014, FAS Uralsky dated June 17 .14 ​​No. F09-2974/14 districts, etc.). Here the main argument against contributions is this: the benefit was issued for the period when the employee was on maternity leave. At this time, she could not perform her job duties, so payments cannot be related to the results of her work. This means they are classified as non-taxable. If an employee started working without waiting for the end of maternity leave, then it is necessary to refer to the lack of connection between the benefit and work activity.

The absence of such a connection also eliminates contributions from the treatment benefit introduced by the organization and issued to employees (Resolution of the Federal Antimonopoly Service of the North-Western District dated September 20, 2013 No. A66-15138/2012). Or from a benefit voluntarily assigned by the enterprise for the birth of a child (Resolution of the AS of the West Siberian District dated November 21, 2014 No. A27-16501/2013). Or from one-time benefits that the company, on its own initiative, issues to young specialists hired (resolutions of the Volga District AS dated 08/20/14 No. A06-93/2014 and Ural District dated 09/15/15 No. F09-5971/15). At the same time, the company’s documents must emphasize the social nature of payments. Let's say report. that the allowance is intended for settling into a new place of work.

Arguments against insurance premiums for cost reimbursement

The fourth group of non-taxable social benefits is reimbursement of employee expenses or payment for individual services for them (see table). As an example, let’s look at the company’s payment for vouchers for sanatorium-and-resort treatment of staff or the compensation of employees’ expenses for such vouchers. Officials require contributions from the entire cost of trips paid by the organization. But the arbitration clarifies. that the issuance of vouchers does not depend on the results of work, is aimed at improving the health of personnel and, as a rule, is carried out on the recommendation of a doctor or social insurance commission. All this indicates the inapplicability of labor relations to disputed amounts. And it eliminates insurance premiums (determination of the Supreme Arbitration Court of the Russian Federation dated 04/07/14 No. VAS-4131/14, resolutions of the East Siberian AS dated 03/05/15 No. A33-15707/2014, West Siberian AS dated 06/19/15 No. A75-9778/2014, Povolzhsky dated 09/07/15 No. F06-101/2015 districts, etc.).

The court also supports organizations in disputes related to compensation for kindergarten fees. Its officials exempt from contributions only when compensation is directly transferred to an account opened for a preschool institution (letter of the Ministry of Labor of Russia dated 07/08/15 No. 17-3/B-335). If compensation is issued to employees, then contributions will be required from it. Only this compensation is not related to employment relations - regardless of the method of payment. Therefore, the court will in any case exempt from contributions (resolutions of the Far Eastern District Court dated October 28, 2014 No. F03-4284/2014, Volga District Court dated September 14, 2015 No. F06-271/2015, Ural Federal Antimonopoly Service dated March 24, 2014 No. F09-1316/14, etc. .).

Arguments against insurance premiums for reimbursement of costs and payment for services

Payment exempted by judges from insurance premiums	Details of the resolution
Payment for daily travel to the place of work. This is a social benefit made directly to the carrier, without taking into account the amounts due to each employee. The lack of data on the income of each employee is an additional argument against the calculation of contributions
Payment of housing rent for non-resident employees (if it is not specified in the employment contract and does not reduce taxable profit). There are isolated decisions where the court supports officials who demand contributions from such payments (see the resolution of the Federal Antimonopoly Service of the West Siberian District dated January 24, 2014 No. A45-3788/2013 and the letter of the Ministry of Health and Social Development of Russia dated August 5, 2010 No. 2519-19). But usually arbitration indicates that payment is not related to work results. Therefore, it refers to non-taxable social payments aimed at supporting relocating workers (resolutions of the AS of the West Siberian District dated 07/02/15 No. A27-13261/2014, FAS Volga District dated 01/30/14 No. A65-27753/2012, FAS North Caucasus District dated 11.09 .13 No. A63-13026/2012, etc.)
Documented compensation for employee expenses for travel to the place of treatment
Partial compensation for the cost of electricity, voluntarily assigned by the enterprise and enshrined in the collective agreement. The court also exempts from contributions when reimbursement of costs for other utilities (resolution of the North-Western District Court dated August 28, 2014 No. A05-15117/2013, etc.)
Administrative fines paid for employees. They are exempt from contributions, since payment is not provided for in the employment contract, does not depend on the results of work, and the funds are transferred to the budget (and not to the employee)
Compensation for employee expenses for dental services. Arbitration does not recognize contributions when paying for other medical services (example - resolution of the Arbitration Court of the Far Eastern District dated 09/04/14 No. F03-3721/2014)
Expenses for holding a holiday for staff. These costs are not included in labor costs. In addition, the amount of costs for a specific employee has not been determined. Without knowing it, it is impossible to determine the base for contributions. After all, the base is calculated separately for payments to each individual (Part 3 of Article 8 of Law No. 212-FZ)
Additional payment assigned to employees who make additional insurance contributions to their funded pension. This additional payment is fixed in the Regulations on Corporate Pension Security, and not in the employment contract. It is not related to the results of labor. Therefore exempt from fees
Issuing a compensation food package. The agricultural producer provides it to those workers who do not keep animals on their plot. This way the company gets rid of competitors and the threat of possible animal epidemics (due to being kept in inappropriate conditions). These goals are not related to wages, the cost of recruitment is not subject to contributions
Costs for voluntary provision of food to employees (or payment of compensation in exchange for food) not excluded from taxable profit. Officials classify these payments as taxable (letter of the Ministry of Health and Social Development of Russia dated 05.08.10 No. 2519-19). The court asserts: meals can be provided not in an employment contract, but in a collective one (among social guarantees) or in documents adopted under a collective agreement. If its cost does not depend on wages, plan fulfillment and other labor indicators, then the provision of food should be considered a measure of social support. Here, contributions are unacceptable (resolutions of the Volga District AS dated July 15, 2015 No. F06-25718/2015, Northwestern District AS dated August 28, 2014 No. A56-71503/2013, etc.)
Payment for pool tickets for employees. It is made from net profit. This is stated in the Regulations on social payments. The amount of social payments is determined by the founders, regardless of the results of the work of a particular employee.

The fifth group of non-taxable social payments is related to debt repayment. For example, an organization can give an employee funds with which he will pay for a previously received loan to purchase housing. Such expenses do not reduce taxable profit; their payment is part of social support for staff. Referring to this, the arbitration recognized the illegality of the requirement to pay contributions from the compensation issued (resolution of the Far Eastern Administrative Court dated September 4, 2014 No. F03-3721/2014 and the Ural Federal Antimonopoly Service dated July 31, 2014 No. F09-4838/14). In addition, the court canceled contributions from funds written off by the creditor company, which forgave the debt to its employee (example - resolution of the Federal Antimonopoly Service of the Ural District dated 05/08/14 No. F09-2638/14).

So my efforts are not in vain.

Today we will talk about one rather important topic, namely the relationship between individual entrepreneurs and the FSS (social insurance fund).

Let's look at when an individual entrepreneur must pay contributions to the Social Insurance Fund:

Reporting to the Social Insurance Fund for individual entrepreneurs without employees

Until 2014, all entrepreneurs, regardless of whether they had employees or not, were required to submit annual reports to the Social Insurance Fund. When there were no employees, zero reports were submitted.

A rather stupid activity that simply distracted entrepreneurs from business, I myself was indignant many times. Moreover, in case of failure to submit reports, a fine was imposed on the individual entrepreneur.

But among the people who pass laws there are bright minds, and finally, since 2014, the submission of zero reporting to the Social Insurance Fund has been canceled (for those individual entrepreneurs who are not employers).

ATTENTION! Entrepreneurs who do not have employees should not register with the Social Insurance Fund and, as a result, should not submit any reports!

If you have been in business for a long time and during this time you had employees (that is, you are registered with the Social Insurance Fund as an employer), then you definitely need to write an application and be deregistered as an employer. While you are registered as an employer, you will have to submit annual reports, so don’t delay and write an application to get rid of this problem.

Reporting to the Social Insurance Fund for individual entrepreneurs with employees

For those entrepreneurs who hire employees, firstly, you must do so within 10 days, and secondly, if for some reason you are delayed in submitting documents, then you face a fine of 5,000 rubles. If the delay in submitting documents exceeds 90 days, the fine doubles and amounts to 10,000 rubles.

This only says the bottom, do everything on time or you will lose money.

Now let’s look at when and what amount of contributions an individual entrepreneur must pay to the Social Insurance Fund:

Amount of contributions to the Social Insurance Fund for individual entrepreneurs for employees

When an individual entrepreneur employs more than 25 people, reports must be submitted electronically.

Deadline for submitting individual reports to the Social Insurance Fund for employees

Let us now consider in what time frame an entrepreneur must submit reports to the Social Insurance Fund:

1. First quarter - until April 20;
2. Second quarter - until July 20;
3. Third quarter - until October 20;
4. Fourth quarter - until January 20 of the year following the reporting one.

When the last day for submitting reports falls on a weekend, then it is moved to the first working day after the weekend.

Deadline for payment of individual entrepreneur contributions to the Social Insurance Fund

And so, we have figured out the deadlines for submitting reports to the Social Insurance Fund for an entrepreneur, now it remains to determine When are social insurance contributions due?

An entrepreneur must pay contributions to the Social Insurance Fund monthly, before the 15th day of the month following the month in which they were accrued.

Reducing individual entrepreneur tax on Social Insurance Fund contributions

Just like on , an entrepreneur has the right to reduce the tax on contributions paid to the Social Insurance Fund, although there is a limitation: you can reduce it by no more than 50% of the tax payable.

Late submission of reports to the Social Insurance Fund

I, of course, recommend that all entrepreneurs do not lose sight of this moment and submit reports on time; if it happens that you did not have time to submit the report, then a fine will be imposed on you. The fine will most likely be 1000 rubles. (per quarter). In any case, that’s exactly how I was fined.

That's all! Be careful with the deadlines for reporting and paying contributions to the Social Insurance Fund, why do you need unnecessary troubles!

Currently, many entrepreneurs use this Internet accounting to calculate taxes, contributions and submit reports online, try it for free. The service helped me save on accountant services and saved me from going to the tax office.

The procedure for state registration of an individual entrepreneur or LLC has now become even simpler. If you have not yet registered your business, prepare documents for registration completely free of charge without leaving your home through the online service I have tested: Registration of an individual entrepreneur or LLC for free in 15 minutes. All documents comply with the current legislation of the Russian Federation.

If you have any questions, you can ask them in the comments or add to my VKontakte group "