Currently, settlements with social insurance are carried out in two directions:
- Regarding premiums for health insurance and maternity insurance, let's call them “regular”. They form the source of payment for benefits. The main document regulating this type of OSS is the law “On insurance contributions to the Pension Fund of the Russian Federation, the Federal Social Insurance Fund of the Russian Federation, the Compulsory Medical Insurance Fund” dated July 24, 2009 No. 212-FZ.
Looking ahead, we just note that in some cases, regular insurance premiums are not paid for “physics” contractors. Find out what these conditions are and how to comply with them in the article. .
We have already mentioned that through this type of contribution, employees are paid all basic benefits - you count them towards the SV, thus reimbursing your insurance costs. But such compensation must be carried out according to the rules. Otherwise, the Fund will refuse to cover your social expenses. You can learn about these rules from the article .
And if you are interested in the rules and terms for transferring SV, read the article .
Changes to the usual OSS - 20152015 did not bring us any fundamental changes in the field of OSS. However, among them there were also quite significant ones, such as:
- updating the reporting form;
- approval of credit and return application forms;
- new appeal rules;
- changes in the payment of contributions for some foreigners.
And we did not ignore any of them.
By the way, in 2016, no significant changes in SV are expected either. In fact, the only thing that needs to be taken into account for now is the new size of the insurance base.
- and the need for its annual confirmation.
Read the material about confirmation rules .
If in this subsection you did not find answers to all the questions you are interested in, look at the rest. Perhaps the information you need is there.
Accident insurance premiums are paid by employers, called policyholders.
Employers calculate insurance premiums for injury on a monthly basis. The amount of contributions depends on employee benefits and insurance rates.
The insurance rate is set by the Social Insurance Fund based on the main type of activity of the policyholder.
A system of discounts and surcharges can be applied to the basic tariff.
The maximum discount cannot exceed 40%
You must request a discount by submitting an application before November 1st. The insurance rate taking into account the discount will be applied from January 1 of the next year.
The policyholder can receive a discount if the following conditions are simultaneously met:
However, in practice, fund inspectors additionally analyze the company's performance indicators. After which they decide whether the policyholder is entitled to a discount or not.
Let’s say that the policyholder has fulfilled the mandatory requirements, and he can formally qualify for a reduction in the insurance rate. But when making a decision, the fund will conduct additional analysis of indicators.
Determine for yourself whether it is worth applying for a discount
To do this you need to do the following.
Industry averages are approved by the fund annually. If the company’s performance is below the industry average, the fund will agree to reduce the contribution rate.
|
To receive a discount on the injury rate, you need to fill out an application and submit it to the Social Insurance Fund. There is no need to attach additional documents to the application. Social insurance inspectors will take all the necessary information from the 4-FSS reports.
The document can be submitted in person or sent to. This must be done before November 1 of the current year. For example, to receive a discount on a tariff in 2019, you must submit an application before November 1, 2018.
The fund will make a decision on the discount no later than December 1. The only way to challenge a FSS refusal or too small a discount is through court.
- Description of the new form 4-FSS
Accident insurance premiums are paid by employers, called policyholders.
Employers calculate insurance premiums for injury on a monthly basis. The amount of contributions depends on employee benefits and insurance rates.
The insurance rate is set by the Social Insurance Fund based on the main type of activity of the policyholder.
A system of discounts and surcharges can be applied to the basic tariff.
The maximum discount cannot exceed 40%
You must ask for a discount by submitting an application to the social insurance fund before November 1 of the current year. The insurance rate taking into account the discount will be applied from January 1 of the next year.
Which policyholders can count on a discount?The policyholder can receive a discount if the following conditions are simultaneously met:
- The company has been operating for more than three years. For example, in order to apply a discount to the tariff in 2019, the organization must be registered before January 1, 2015
- There is no arrears of contributions for injuries as of the date of submission of the application.
- There are no fatal accidents in the year preceding the year of application.
- A special assessment and mandatory medical examinations were carried out.
However, in practice, fund inspectors additionally analyze the company's performance indicators. After which they decide whether the policyholder is entitled to a discount or not.
Is there any reason to ask the FSS for a discount?Let’s say that the policyholder has fulfilled the mandatory requirements, and he can formally qualify for a reduction in the insurance rate. But when making a decision, the fund will conduct additional analysis of indicators.
Determine for yourself whether it is worth applying for a discount
To do this you need to do the following.
Industry averages are approved by the fund annually. If the company’s performance is below the industry average, the fund will agree to reduce the contribution rate.
| For 2018 | Resolution of the Federal Tax Service of the Russian Federation dated May 31, 2017 No. 67 |
| For 2019 | Resolution of the Federal Tax Service of the Russian Federation dated August 3, 2018 No. 85 |
Example. Will the foundation give the organization a discount for 2019?
|
To receive a discount on the injury rate, you need to fill out an application and submit it to the Social Insurance Fund. There is no need to attach additional documents to the application. Social insurance inspectors will take all the necessary information from the 4-FSS reports.
Download the discount application form
The document can be submitted in person or sent electronically. This must be done before November 1 of the current year. For example, to receive a discount on a tariff in 2019, you must submit an application before November 1, 2018.
Download a sample of filling out an application for a tariff reduction
The fund will make a decision on the discount no later than December 1. The only way to challenge a FSS refusal or too small a discount is through court.
- Calculation of premiums for accident insurance
- Description of the new form 4-FSS
- Reimbursement of expenses from the Social Insurance Fund when paying benefits
- How are insurance premiums paid for injuries?
In order for an organization or individual entrepreneur to receive a discount on the insurance rate to the Social Insurance Fund for contributions “for injuries” for 2017, it is necessary to submit a special application for a discount to the Social Insurance Fund no later than November 1, 2016 (inclusive). We will provide a sample and application form for receiving and discounts and tell you who needs to submit it and who does not.
What is a tariff discount?Insurance premiums “for injuries” are transferred by organizations and individual entrepreneurs that have employees. Contributions “for injuries” are calculated based on the insurance tariff, taking into account a discount or surcharge (Clause 1, Article 22 of the Federal Law of July 24, 1998 No. 125-FZ “On compulsory social insurance against industrial accidents and occupational diseases”).
The rate of contributions for insurance against accidents and occupational diseases, as a general rule, depends on the main type of activity of organizations or individual entrepreneurs. At the same time, the Social Insurance Fund has the right to set a tariff for 2017 taking into account a discount or surcharge. To do this, the labor safety indicators in the organization are compared with industry average values:
- for 2016 - (resolution of the Federal Social Insurance Fund of Russia dated May 26, 2015 No. 72);
- for 2017 – (Resolution of the Federal Social Insurance Fund of Russia dated May 31, 2016 No. 61).
Officials from the Social Insurance Fund, when deciding on the establishment of a discount on the tariff, compare, in particular, the following values (clause 3 of the Rules, approved by Decree of the Government of the Russian Federation of May 30, 2012 No. 524):
- the ratio of the expenses of the Federal Social Insurance Fund of Russia for the payment of all types of provisions for all insured events with the employer and the total amount of accrued contributions for “injuries”;
- number of insurance cases per 1000 employees;
- number of days of temporary disability per insured event.
Now organizations and individual entrepreneurs can receive a discount on contributions “for injuries” for 2017. To do this, they need to submit a corresponding application to the Social Insurance Fund before November 1, 2016 inclusive. If the applications are considered and approved, then in 2017 you will need to pay less contributions “for injuries”. It is worth noting that the application can be submitted directly on November 1, 2016 and this will not be a violation of the deadline.
Who can get a discountAny organization or individual entrepreneur (policyholders) may receive a discount for 2017 if the following conditions are simultaneously met.
- the policyholder (organization or individual entrepreneur) is registered and has actually been in force for three years or more;
- the policyholder pays current insurance premiums on time;
- on the date of filing the application there are no debts on contributions “for injuries”;
- does not have insured fatalities.
It is useless to apply for a discount if in the previous year you had fatal accidents that were not the fault of third parties
At the same time, we believe it is advisable to pay attention: an organization or individual entrepreneur is not required to apply to the Social Insurance Fund for a discount before November 1, 2016, if they do not want to receive it in 2017. Accordingly, there is no liability for failure to submit an application before November 1, 2016. But if you submit an application after November 1, then the discount for 2017 will not be established
Discount application: form and sampleAn application for a discount on the Social Insurance Fund tariff for 2017 must be submitted to the Social Insurance Fund branch at the place of registration of the organization (IP). The application must be submitted no later than November 1, 2016 (this is Tuesday). The form of this application is determined by law (Appendix 5 to Order of the Ministry of Labor of Russia dated September 6, 2012 No. 177n). Applications cannot be submitted in any form. Here is the application form that you can download.
A completed sample application for a discount, which you can also download, may look like this:
The discount amount is calculated based on the results of the organization’s work over three years. At the same time, discounts in the tariff for contributions “for injuries” for 2017 are established taking into account information about a special assessment of working conditions, based on the results of certification of workplaces. The results of mandatory medical examinations of employees as of January 1, 2016 will also be taken into account. Previously, this information had to be submitted along with the application when applying for a discount. However, now this information is contained in Table 10 of Section II of Form 4-FSS. In this regard, there is no need to additionally attach this information to the application for establishing a discount.
Application methodAn application can be submitted:
- "on paper";
- in the form of an electronic document signed with an enhanced qualified electronic signature.
The decision to establish (or refuse to establish) a discount must be made no later than December 1 and sent to the policyholder (organization or individual entrepreneur) within 5 days from the date of adoption. However, the discount cannot exceed 40%.
The decision to establish a discount on the tariff for the next year must be made by the FSS of Russia no later than December 1, 2016. Over the next five days, the FSS of Russia is obliged to notify the organization of the establishment of a discount or refusal.
Until November 1 inclusive, organizations and individual entrepreneurs can apply to the Social Insurance Fund with an application for a discount on injury contributions for the next year. Entrepreneurs who regularly pay contributions and who have not had any fatalities at work can count on the benefit.
What's happened?
Until November 1 inclusive, insurance premium payers can apply for a discount on the injury rate in 2018. Such terms are provided for by the Administrative Regulations for the provision of public services by the Federal Social Insurance Fund of the Russian Federation for establishing a discount to the insurance tariff for compulsory social insurance against industrial accidents and occupational diseases, approved. By Order of the Ministry of Labor of Russia dated September 6, 2012 N 177n.
Organizations and individual entrepreneurs that meet certain conditions will be able to apply for a discount of up to 40%, namely:
- the company was registered at least 3 years ago;
- she has no arrears on contributions;
- all current amounts are paid on time;
- Last year, the organization did not have a single fatality insured event not due to the fault of third parties.
Organizations and individual entrepreneurs that meet the above criteria must write an application in the form prescribed by Order of the Ministry of Labor N 177n. It can be sent on paper or in the form of an electronic document signed with an enhanced qualified electronic signature. Additionally, the territorial FSS office may require form 4-FSS.
Payers must be notified of the decision made (providing a discount or refusing it) no later than December 1. At the same time, officials rely on the values of the main indicators by type of economic activity for 2018, which were approved earlier.
In case of disagreement with the decision of the Social Insurance Fund, the payer has the right to appeal it.