Insurance premiums for compulsory health insurance in 2021

Social protection of citizens is a guarantee of the government bodies of the Russian Federation to the population. In this regard, laws have been developed to control the process of distribution of benefits between citizens.

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Social savings funds make it possible to maintain an adequate standard of living during periods of accidents or crises occurring throughout the country, when the level of income of the working population decreases.

Groups of insurance rates

The insurance premium rate is the rate established by law by which the insurer’s obligations are calculated. Each type of contribution has its own tariff.

Conventionally, insurance premium rates can be divided into 4 groups:

• percentage - set as a percentage of the insurance premium base (for example: 22%, 5.1%, etc.);
• total - indicated in fixed amounts without reference to the base of insurance premiums (for example, fixed contributions of individual entrepreneurs for themselves);
• combined - are a combination of a percentage rate and a sum rate (for example, the rate of contributions for individual entrepreneurs for themselves with an income of more than 300,000 rubles).

Next, we will take a closer look at the insurance premium rates for 2019-2020.

Contribution rate to the Federal Compulsory Medical Insurance Fund in 2021

Changes that will affect all taxpayers in 2021 are, first of all, the transfer of powers from one regulatory body to another. The tax authorities will now be in charge of checking the correctness of accrual and payment. The federal law will no longer apply; it will be replaced by the Tax Code.

Inspection of the activities of entrepreneurs and organizations will be carried out on the basis of new legislation. This is the only and main change in 2021. What percentage of contributions to the FFOMS we expect can be seen in the table:

As we can see, insurance rates will not change and will remain at the same level. The regulatory authorities have not canceled the reduction in contributions, but now not all employers will be able to take advantage. Changes in the amount of insurance premiums will be felt by businessmen who paid for themselves.

An increase in the minimum wage by 7,500 rubles will lead to an increase in the amount of taxes on compulsory insurance.

Basic, reduced, additional tariffs

Tariffs for insurance premiums for 2019-2020 are presented for clarity in the form of a table/diagram using information from the Tax Code of the Russian Federation for each type of contribution according to the following items:

• 425 (basic tariffs for the current year);
• 427 (reduced insurance premium rates);
• 428, 429 (additional tariffs).

Reduced insurance premium rates

Separate additional tariffs are provided for in Art. 429 of the Tax Code of the Russian Federation for social security of flight crew members of civil aviation aircraft and certain categories of employees of coal industry companies.

The completeness, correctness and timeliness of payment of the above insurance premiums are supervised by tax officials.

Amounts of insurance contributions to the Social Insurance Fund

Currently the Social Insurance Fund rate is 2.9%. But, in addition to the regular transfer of this amount, a Pension Fund contribution of 22% is also deducted from each employee’s income. A regular payment to the Compulsory Medical Insurance Fund is added to these contributions. The amount transferred to it should be 5.1% of the employee’s total income. When calculating all fees, it turns out that the organization is obliged to transfer 30% of the income paid to the employee.

The percentage calculated by the Social Insurance Fund must be transferred to the fund not by the employee himself, but by the organization where he works.

Depending on the situation, the amount accrued by the fund will have a specific value.

For example, in a situation where an employee is ill, the amount of payment from the fund will be based on two factors: previously made transfers to the fund from the employee’s salary, as well as the length of his work at his current job. At the same time, the amount transferred from the employee’s salary to the fund does not depend on the frequency of insurance situations. The amount of the amount subsequently paid by the fund in the event of illness and the employee going on maternity leave also does not depend.

Watch also the video about changes in insurance premium rates up to 2021 inclusive:

Contribution rates according to Law No. 125-FZ

According to the law on compulsory insurance against industrial accidents and occupational diseases dated July 24, 1998 No. 125-FZ, contributions “for injuries” are paid.

These are mandatory payments transferred by policyholders to the Social Insurance Fund. Of these, individuals are paid compensation for harm to health (received while performing work duties).

This type of insurance premium (unlike those listed above) is not controlled by the tax authorities. They are supervised by social insurance.

The difference between this type of contribution and other mandatory insurance premiums lies in the special technology for determining them (individual approach).

The rates of insurance premiums for 2019-2020 “for injuries” can be found in Art. 1 of the Law of December 22, 2005 No. 179-FZ.

In 2019-2020 (as in previous years), 32 contribution rates “for injuries” are in effect - a separate rate for each class of professional risk.

The rate of contributions “for injuries” differs from other insurance premiums in the specific way they are established:

• for each policyholder, tariffs are set annually by social insurance specialists;
• their value depends on the occupational risk class of the organization’s main activity;
• the main type of activity must be confirmed by submitting to the Social Insurance Fund (annually no later than April 15) a package of documents (application for confirmation of the main type of activity, a confirmation certificate and a copy of the explanations to the balance sheet);
• in the absence of this package of documents, the fund’s specialists will independently set the contribution rate based on the type of activity with the highest class of professional risk.

Let's look at an example of how the rate of contributions “for injuries” depends on the presence/absence of confirmation of the main type of activity.

List of social security contributions

So, we just found out that the employer, when hiring an employee, becomes the insured of the insured person. First of all, this is reflected in the reporting and documentation of the enterprise, which is maintained and submitted on time by the chief accountant. Which institutions receive contributions for social needs in 2021?

1. The Pension Fund of Russia - forms pension payments from contributions to elderly people, who at one time also made contributions to a state institution.
2. FFOMS is associated with medical insurance, provides for the responsibility of the employer and the state to the employee in the event of an injury related to production, in the event of an accident, if the worker is diagnosed with an occupational disease, and therefore he cannot continue to work and is forced to register as a disability group.
3. Social Insurance Fund.

How to save on your tariff?

See how timely confirmation of the company’s main activity affects the rate.

Example 1

StroyProekt LLC received revenue last year in the following amount (by type of activity):

* The specialists of StroyProekt LLC took the occupational risk class from the appendix to the Order of the Ministry of Labor dated December 30, 2016 No. 851n.

** The rate of contributions “for injuries” is indicated in accordance with Art. 1 of the Law of December 22, 2005 No. 179-FZ.

Conclusion: the main activity of StroyProekt LLC is construction design - OKVED 41.10 (largest share of revenue: 31.24%). The insurance premium rate is 0.2.

No later than April 15, 2020, StroyProekt LLC should send the necessary papers to the Social Insurance Fund to confirm the main type of activity.

Find out how the Social Insurance Fund feels about postponing reporting deadlines from the publication.

Example 2

Let's change the conditions of example 1: StroyProekt LLC did not confirm the main type of activity.

As a result, the fund’s specialists independently established the insurance premium rate “for injuries” for StroyProekt LLC, choosing the maximum rate - 1.2.

Conclusion: the absence in the Social Insurance Fund of documents confirming the main activity of StroyProekt LLC has led to a situation where the company will have to pay contributions in an amount 6 times higher than the “confirmed” tariff.

Who should pay insurance premiums?

The main groups of enterprises and entrepreneurs obligated to pay contributions are listed in the law “On insurance contributions to the Pension Fund, Social Insurance Fund, Federal Compulsory Medical Insurance Fund of the Russian Federation” dated July 24, 2009 No. 212-FZ. These include:

1. Legal entities and individuals paying wages for hired work, including those who do not have the status of individual entrepreneurs. The exception is for persons who are covered by the benefits mentioned in Chapter. 8 of Law No. 212-FZ.
2. Other business entities, if they are assigned a similar obligation in accordance with the requirements of this law.

This category also includes citizens who provide themselves with self-employment through private practice (notaries, lawyers, lawyers, etc.).

If an individual entrepreneur or any other self-employed entity attracts workers and pays them wages, then he will pay contributions both for himself and for the hired mercenaries.

Tariffs for entrepreneurs

Individual entrepreneurs calculate and pay contributions according to two schemes:

• as employers (calculating insurance premiums from the income of their employees);
• for yourself (regardless of whether the individual entrepreneur has employees or not).

At the same time, the individual entrepreneur pays contributions to compulsory health insurance and contributions to health insurance for himself. This concludes the mandatory part for insurance premiums for individual entrepreneurs. But there remains the possibility of voluntarily paying contributions as part of insurance in the event of disability or in connection with maternity. When paying such contributions, the entrepreneur has the right to receive benefits upon the occurrence of an insured event (illness or childbirth).

Find out more about insurance premium rates for 2019-2020 for individual entrepreneurs in the next section.

Deadlines for paying contributions to the fund

To carry out the procedure for paying contributions calculated based on employees’ salaries, a period of up to the 15th day of the month following the month being paid is allocated. Organizations are required to transfer contributions every month. Thus, depending on the size of the employee’s salary and his possible illnesses, the amount transferred to the fund may vary slightly.

The amount of monthly payment of contributions by organizations is calculated as follows. To obtain the exact amount of contributions that must be made for the past month, the amount of benefits that were accrued from the Social Insurance Fund in the current month is used. From this amount, contributions going towards insurance cases related to maternity and illness are deducted. These contributions include accruals made at the basic rate, as well as at the reduced rate. The resulting amount will be the mandatory contribution that must be paid to the company for the past month.

Combined tariff formula for individual entrepreneurs

Tariffs for compulsory pension insurance (OPI) in 2019-2020:

• established in the form of a fixed payment (if the individual entrepreneur’s income does not exceed 300,000 rubles);
• are calculated in a combined way for income over 300,000 rubles. (fixed payment + percentage of excess income over the amount of 300,000 rubles).

In 2021, insurance premiums for OPS (SVOPS) are calculated as follows (subclause 1, clause 1, article 430 of the Tax Code of the Russian Federation):

If D ≤ 300,000 rub. → SVOPS = 29,354 rub.

If D > 300,000 rub. → SVOPS = 29,354 rub. + 1% × [D – 300,000 rub.]

At the same time, SVOPS for the billing period cannot exceed 8 times the fixed amount of insurance premiums for compulsory health insurance.

In other words, if an individual entrepreneur’s income for 2021 did not exceed 300,000 rubles, he does not need any calculations. He will take the amount of insurance premiums for compulsory insurance from the Tax Code of the Russian Federation: 29,354 rubles. If the limit is 300,000 rubles. exceeded, it is impossible to do without calculation. For an example of such a calculation, see below.

Payment of compulsory medical insurance contributions for employees from 2021.

Some changes in 2021 regarding compulsory contributions will partly affect health insurance. From January 1, 2021, a different fixed amount will be applied for individual entrepreneurs without employees. It is planned that it will not depend on the minimum wage. No innovations are expected in terms of the tariff rate and the maximum base.

The uniform tariff rate of contributions, taking into account the amount for compulsory medical insurance, will not change from the new year. Its total size remains the same - 30%, which is regulated by the Tax Code of the Russian Federation, Art. 425 and 426. It is assumed that the total rate will remain unchanged until 2021, after which it will increase to 34%.

Benefits for reduced compulsory medical insurance rates will also not change. Their size (from 0 to 4%) and conditions of use are specified in detail in Art. 427 Tax Code of the Russian Federation.

These tables indicate that compulsory medical insurance contributions for employees can be mandatory and preferential. In isolated situations, policyholders are exempt from paying them.

When calculating the amount of the compulsory medical insurance contribution to be paid, the current rates and the employee’s earnings are taken into account. The calculation formula for payments is standard: earnings * 5.1%. In payment documents when paying compulsory medical insurance contributions, KBK 182 1 02 02101 08 1013 160 is written.

Calculation of contributions using the combined tariff formula

Let's look at the calculation of pension contributions for individual entrepreneurs with income in 2019 exceeding 300,000 rubles.

Example 3

Individual Entrepreneur E.T. Krasilnikov applies a general taxation system and works without the involvement of hired labor. Its performance indicators in 2019:

• income - 5,638,339 rubles;
• expenses - 4,060,788 rubles.

Thus, to calculate contributions to compulsory pension insurance, the income of individual entrepreneur E.T. Krasilnikov (reduced by the amount of expenses) amounted to 1,577,551 rubles. (5 638 33 – 4 040 788).

Since RUB 1,577,551 exceeds 300,000 rubles, E. T. Krasilnikov needs to apply the formula to calculate the amount of contributions to the compulsory pension insurance for 2019:

SWOPS = 29,354 + 1% × (1,577,551–300,000) = RUB 42,130.

Get acquainted with various calculation formulas using the articles:

• “By what formula and how to calculate profitability?”;
• “Financial stability coefficient (balance sheet formula)”;
• "Financial leverage ratio - formula for calculation."

Results

Insurance premium rates are established by law as a percentage or a fixed amount (individual entrepreneurs’ contributions for themselves with an income of no more than 300,000 rubles) or combine percentage and fixed tariffs (individual entrepreneurs’ contributions for themselves with incomes over 300,000 rubles).
Contribution rates (basic, reduced and additional) are established in the Tax Code, and the procedure for determining tariffs “for injuries” is established by Law No. 125-FZ of July 24, 1998. You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.