Insurance premiums were paid ahead of schedule. Advance payments for insurance contributions to the Pension Fund: procedure and terms of payment. Deadlines for payment of wages

All employers are participants in the Russian pension system, and therefore are required to make contributions to pension insurance. These payments are calculated based on the salaries and other remunerations of the company's employees. It is from these amounts that the pensions of these citizens will be formed in the future.

Payers of advance insurance premiums. PF contributions

Payers of all contributions to the Pension Fund, including advance payments, are:

• Organizations, enterprises where citizens of the country work.
• Persons who accrue and pay remuneration to individuals.
• Individual entrepreneurs.
• Self-employed population of the country. These include lawyers, notaries, and arbitration managers.
• Individuals who are not individual entrepreneurs, but receive income.

If a business entity, a taxpayer, belongs to several categories at the same time, he must pay contributions, including advance payments, on several grounds.

Established payment terms

In strict accordance with Law No. 212-FZ Art. 15 Accrued payments must be made by the 15th of each month. Payments are calculated and transferred for the previous month in which employee salaries were calculated. If the payment deadline falls on a weekend, it is transferred to the working day immediately following the weekend.

Advance payments are deducted independently. This is an optional payment, and therefore the amount of such payments is not regulated by law. It is recommended to list advance payment along with the payment of salary advances. The amount of such payments by entrepreneurs, organizations, and individuals is established independently.

In 2016, when transferring contributions, there is no need to split them into an insurance and savings component. Since the new year, this responsibility has been assigned to Pension fund. To fill out the payment form, it is enough to take the KBK, which fully corresponds to the payment of the insurance part.

If we are talking about individual entrepreneurs, they must transfer the required amounts for insurance contributions to the Pension Fund no later than December 31 of the current calendar year. You can pay such contributions at a time, but to reduce the burden, it is recommended to split payments into certain periods - monthly or quarterly.

When do you need to pay? insurance premiums for December 2017? Do I need to pay my December contributions early? Are there new payment deadlines for December contributions? What are the BCCs for paying insurance premiums for December?

December dues: when to pay

Insurance contributions for pension, social and medical insurance, as well as contributions “for injuries” for December 2017 must be paid no later than January 15, 2018 (clause 3 of article 431 of the Tax Code of the Russian Federation, clause 4 of article 22 of Law No. 125 -FZ).

Since 2017, insurance premiums have come under the control of the Federal Tax Service and new payment deadlines are established by Article 431 of the Tax Code of the Russian Federation. This article will also provide that the amount of insurance premiums calculated for payment for a calendar month must be paid no later than the 15th day of the next calendar month.

The 2018 edition of paragraph 4 of Article 22 of Federal Law No. 125-FZ of July 24, 1998 also provides that insurance premiums “for injuries” must be transferred no later than the 15th day of the calendar month following the calendar month for which insurance premiums are calculated. contributions. Thus, the deadline for paying insurance premiums in 2018 has not changed.

In addition, we note that in 2018, the rule continues to apply that if the payment deadline falls on a weekend or non-working day, then insurance premiums must be transferred no later than the next working day (Clause 6, Article 6.1 Tax Code RF).

January 15, 2018 is Monday. Therefore, insurance premiums for December 2017 must be paid no later than this date. The payment deadline will not be postponed.

KBK for payment of contributions for December

But which CBCs should I pay insurance premiums for December 2017 in January 2018? This depends on what fees are being paid.

Insurance premiums for injuries

In 2018, insurance premiums for injuries will be transferred to the Social Insurance Fund. This means that when paying insurance premiums for December 2017, you need to use the previous KBK - 393 102 02050 07 1000 160 (the code has not changed).

Insurance contributions to the Federal Tax Service

Payment of pension contributions, medical contributions, as well as contributions to insurance for temporary disability and maternity in 2018 is controlled by the Federal Tax Service. Therefore, when filling out payment orders for the payment of insurance premiums for December in January 2018, you must indicate the relevant details, the administrator of which is the Federal Tax Service. When paying insurance premiums for December 2017 in January 2018, you will need to use special KBK. When paying insurance premiums for December 2017, use the following codes:

• 182 1 02 02010 06 1000 160 – pension contributions;
• 182 1 02 02101 08 1011 160 – medical contributions;
• 182 1 02 02090 07 1000 160 – contributions for disability and maternity.

Early payment of insurance premiums for December 2017

The legislation in force in 2017 does not prohibit the payment of insurance premiums in advance. As mentioned above, the deadline for paying insurance premiums is no later than the 15th of the next month. However, the liability of payers is established only for late or incomplete payment of contributions. There are no penalties for paying them early. Accordingly, insurance premiums for December 2017 can be transferred ahead of schedule (for example, directly in December 2017, before the New Year holidays).

If the payer of insurance premiums does not have debts on insurance premiums, penalties and fines, then early insurance premiums for December 2017 will have to be offset against upcoming insurance premium payments. This will happen automatically.

Both organizations and individual entrepreneurs have an obligation to pay insurance premiums. In order for entrepreneurs not to be subject to penalties, they need to pay insurance payments on time and in full.

From this article you will learn the deadlines for paying insurance premiums for December 2018, as well as to which KBK the funds should be transferred.

Deadline for payment of insurance premiums for December 2018

Let us remind you that organizations and individual entrepreneurs must pay insurance premiums for the following types of insurance:

• social;
• medical;
• for “trauma”;
• pension.

Contributions for December 2018 will need to be paid in 2019. The deadline for making insurance payments is January 15. The deadline for payment of insurance premiums is established Tax Code of the Russian Federation (clause 3, article 431) And Law No. 125-FZ (clause 4, article 22).

We remind you that starting from 2017, the administration of insurance premiums is handled by the Federal Tax Service.

IN Law No. 125-FZ (clause 4, article 22) it states that insurance premiums for “injury” will need to be paid no later than the 15th day of the calendar month following the month for which insurance premiums were accrued.

That is, the due date for payment of contributions remained the same - January 15, 2019. This day, according to the 2019 production calendar, falls on Tuesday. This means that the rules for postponing payment deadlines (due to non-working days, holidays or weekends) do not apply in this case.

KBC for payment of insurance premiums for December 2018

Insurance premiums for December 2018 must be paid by January 15, 2019 for the following CBCs:

In the payment order for payment of insurance premiums for December 2018, do not forget to indicate the details of the Federal Tax Service.

KBK for payment of contributions for “injuries” to the Social Insurance Fund for December 2018

As before, insurance premiums for “injuries” should be transferred to the Social Insurance Fund. The BCCs that should be used to pay insurance premiums to the Social Insurance Fund for December 2018 in January 2019 are as follows:

Is it possible to pay contributions for December 2018 ahead of schedule (in advance)?

In accordance with the norms of current Russian legislation, insurance premiums for December 2018 are not prohibited from being paid before the due date. Let us remind you that the taxpayer is liable only in case of refusal to pay contributions, their payment incomplete and for late payment of insurance premiums.

Premature payment of insurance premiums for December 2018 does not imply any penalties against individual entrepreneurs or organizations.

Thus, entrepreneurs have the right to transfer contributions for December 2018 earlier than January 15, 2019 - in December 2018.

If taxpayers have no debt on insurance premiums (including fines and penalties), then premiums paid ahead of schedule will automatically be counted against future payments.

LIABILITY FOR LATE AND INFULL PAYMENT OF INSURANCE PREMIUMS

If the amount of contributions paid is calculated correctly, then no fines are assessed, only penalties are accrued (letter of the Ministry of Finance of the Russian Federation dated May 24, 2017 No. 03-02-07/1/31912).

The Federal Tax Service can impose a fine in accordance with Article 122 of the Tax Code of the Russian Federation only if the tax base is underestimated. The norm of Article 122 is applied in accordance with clause 19 of the Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated July 30, 2013 No. 57. Clause 19 of this Resolution 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.

Also, based on clause 3 of Article 58 of the Tax Code of the Russian Federation, fines are not assessed on the amount of unpaid advance payments on contributions. The fine is imposed only at the end of the tax period. The tax period for insurance premiums is one year. Therefore, payment of contributions for December 2018 is a crucial period in the work of an accountant. Since there is the last opportunity this year to recalculate the correctness of the calculation of contributions and pay them before January 15, 2019, taking into account previous arrears made when transferring advance payments.

If a mistake is made at the end of the tax period, the fine will be 20%. A in case of deliberate non-payment, its amount will increase to 40%.

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When paying an advance to employees with whom employment contracts have been concluded, is it necessary to accrue personal income tax and contributions?

Payment of advances

Organizations must pay employees wages at least every six months. This obligation is established in Art. 136 of the Labor Code of the Russian Federation. An organization that has violated the deadlines for paying advances may be brought to administrative liability under Art. 5.27 Code of Administrative Offenses of the Russian Federation. Rostrud draws attention to this in letter dated March 1, 2007 No. 472-6-0.

In addition to penalties, the company will have to pay workers compensation in the amount of no less than 1/300 of the current at the moment refinancing rates of the Central Bank of the Russian Federation from unpaid advances. Compensation is paid for each day of delay, starting from the next day after the deadline for payment of advances up to and including the day of actual settlement with employees (Article 236 of the Labor Code of the Russian Federation).

The Labor Code of the Russian Federation does not regulate specific dates for salary payments, as well as the size of the advance. Therefore, they are provided for by internal labor regulations, a collective or labor agreement. At the same time, it is necessary to take into account the resolution of the Council of Ministers of the USSR dated May 23, 1957 No. 566 “On the procedure for payment wages workers for the first half of the month" (valid to the extent that does not contradict the Labor Code of the Russian Federation). It follows from it that when calculating the advance payment, the time actually worked by the employee (actually completed work) is taken into account (letter of Rostrud dated 09/08/2006 No. 1557-6). As a rule, the amount of the advance is set once as half the salary ( tariff rate) taking into account half of the permanent additional payments and allowances. The advance amount paid depends on the actual time worked.

There is no need to withhold personal income tax

When paying salaries to employees (including for the first half of the month), the organization becomes a tax agent for personal income tax (clauses 1 and 2 of Article 226 of the Tax Code of the Russian Federation). Consequently, she has the obligation to withhold tax from the employee’s income and transfer it to the budget. This must be done no later than the day of actual receipt of funds from the bank for payment of wages, and when issuing it from the organization’s cash desk at the expense of cash proceeds - the next day after settlement with employees. If wages are transferred to bank cards employees, the obligation to pay personal income tax arises no later than the day the income is transferred to employees from the organization’s current account (clause 6 of Article 226 of the Tax Code of the Russian Federation).

It would seem that when paying advances on wages, companies should immediately transfer personal income tax. But that's not true. Article 223 of the Tax Code of the Russian Federation states that the date of actual receipt of income in the form of wages is the last day of the month for which it is accrued. Therefore, the employer has an obligation to transfer personal income tax only upon final settlement with employees at the end of the month.

Let us note that the Russian Ministry of Finance also adheres to this position, which is beneficial for companies. For example, letter No. 03-04-06-01/214 dated July 17, 2008 states that when paying employees an advance, personal income tax is transferred to the budget only once a month after wages have been accrued for the entire month worked. Tax authorities adhere to a similar point of view (letter of the Federal Tax Service of Russia for Moscow dated April 29, 2008 No. 21-11/041841).

Insurance premiums are paid once a month

Starting this year, the procedure for calculating and transferring contributions to compulsory pension, medical and social insurance is regulated Federal law dated July 24, 2009 No. 212-FZ (hereinafter referred to as Law No. 212-FZ). The object of taxation of insurance premiums is, among other things, payments under employment contracts (Clause 1, Article 7 of Law No. 212-FZ). Organizations pay advances for the first half of the month within employment contracts. The question arises: when should insurance premiums be calculated from the amounts of advances issued and transferred to extra-budgetary funds?

For the purpose of paying contributions, the date of payment is recognized as the day they are accrued in favor of the employee (Clause 1, Article 11 of Law No. 212-FZ). The organization calculates monthly mandatory payments for insurance premiums based on the results of each calendar month based on the amount of all taxable payments in favor of employees and the tariffs of insurance premiums (clause 3 of Article 15 of Law No. 212-FZ). And contributions must be transferred no later than the 15th day of the calendar month following the calendar month for which insurance premiums are calculated (Clause 5, Article 15 of Law No. 212-FZ). Thus, contributions for the advance payment (salary for the first half of the month) are calculated and transferred simultaneously with contributions for the salary for the second half of the month. There is no need to do this ahead of time.

What are the deadlines for paying insurance premiums in 2018? When to make contributions to the Pension Fund, Social Insurance Fund and Compulsory Medical Insurance Fund? When should LLC contributions be paid for employees in 2018, and individual entrepreneurs “for themselves”? Here is a table with the deadlines for paying insurance premiums in 2018.

Provisions of the Tax Code of the Russian Federation on deadlines

The procedure and deadlines for paying insurance premiums are established by Chapter 34 of the Tax Code of the Russian Federation. If in 2018 the deadline for paying insurance premiums falls on a weekend or non-working holiday, then the contributions must be transferred on the next working day. Such an indication is in paragraph 7 of Article 6.1 of the Tax Code of the Russian Federation. You can find out which day falls on a weekend or holiday in Articles 111 and 112 of the Labor Code of the Russian Federation. If holidays coincide with weekends, as a rule, they are moved to other dates.

The Government of the Russian Federation adopted a Resolution on the transfer of days off in 2018 (Resolution of the Government of the Russian Federation dated October 14, 2017 No. 1250). The following weekends will be postponed in 2018:

• Saturday 6 January to Friday 9 March;
• Sunday 7 January to Wednesday 2 May.

Also in 2018, the Government decided to make three working Saturdays:

• April 28. At the same time, Monday April 30 will become a non-working day, and we will rest from April 29 to May 2 inclusive;
• June 9. Due to this, the June holidays will last three days: from June 10 to June 12 inclusive;
• December 29. Such a postponement will lead to the fact that the New Year holidays 2019 will begin on December 30, 2018.

When insurance premiums are considered paid

Insurance premiums in 2018 are considered paid on the day when an LLC or individual entrepreneur receives a payment order 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. Insurance premiums in 2018 should be transferred 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).

Table with payment deadlines for 2018

In 2018, insurance premiums for compulsory health insurance, compulsory medical insurance and VNIM from payments to employees, as well as individual entrepreneurs’ contributions for themselves, are transferred to the Federal Tax Service, and contributions “for injuries” - to the Social Insurance Fund.

Contributions to the Federal Tax Service

Employers-insurers (organizations and individual entrepreneurs) will have to transfer insurance premiums no later than the 15th day of the month following the month of accrual of contributions (clause 3 of Article 431 of the Tax Code of the Russian Federation). Taking into account the postponement of weekends and holidays, the deadlines for payment of insurance contributions to the Federal Tax Service from payments to employees (or other individuals) in 2018, the table with the deadlines for paying insurance premiums looks like this:

Insurance premiums for individual entrepreneurs “for themselves”

Individual entrepreneurs who have hired employees in 2018 pay insurance contributions for pension (social, medical) insurance not only for their employees, but also for themselves (Article 419 of the Tax Code of the Russian Federation).

Individual entrepreneurs are required to pay contributions for themselves in 2018 (Article 430 of the Tax Code of the Russian Federation):

• for pension insurance;
• for health insurance.

Entrepreneurs are not required to pay social insurance contributions. However, this is possible on a voluntary basis (Part 6, Article 4.5 of the Law of December 29, 2006 No. 255-FZ).

In 2018, entrepreneurs pay the annual amount of contributions for their own compulsory pension (medical) and voluntary social insurance at their own discretion - either in a lump sum or in several payments throughout the year (for example, monthly, quarterly, semi-annually). The main thing is that contributions are transferred in full before December 31 of the current year.

At the same time, a different deadline has been established for pension contributions accrued from income over 300,000 rubles. The entrepreneur can pay them next year, but no later than April 1. Here are the deadlines for paying insurance premiums in 2018 (you must pay premiums for 2017 within these deadlines).

Please note: for additional payment of contributions to compulsory health insurance if the amount of income for 2017 exceeds 300,000 rubles, the period has become longer. Previously, they were paid no later than April 1, and since 2018 - no later than July 1. But since July 1, 2018 is a Sunday, the deadline has therefore moved to July 2, 2018.

Insurance contributions to the Social Insurance Fund

In 2018, insurance contributions to the Social Insurance Fund (for accident insurance) are subject to payments and other remunerations within the framework (clause 1 of Article 20.1 of Law No. 125-FZ):

• labor relations;
• civil contracts for the performance of work and (or) provision of services, as well as copyright contracts - if the payment of fees is provided for by these contracts.

Payments that are not subject to accident insurance contributions are specified in Art. 20.2 of Law No. 125-FZ.

The table below shows the deadlines for paying insurance premiums to the Social Insurance Fund in 2018:

Responsibility

If insurance premiums were transferred later than the established deadlines, the tax inspectorate will charge the organization a penalty (Article 75 of the Tax Code of the Russian Federation). It is also possible to involve various types responsibility.

Tax liability

The Federal Tax Service has the right to fine an organization or individual entrepreneur for failure to pay insurance premiums. However, they can do this only for complete or partial non-payment of the contribution based on the results of the tax (calculation) period. No fines are assessed for the amount of unpaid advance payments (Clause 3, Article 58 of the Tax Code of the Russian Federation).

The fine will be 20 percent of the amount of arrears. If inspectors prove that non-payment was intentional, the fine will increase to 40 percent. This follows from Article 122 of the Tax Code of the Russian Federation.

If an organization does not remit the tax, acting as a tax agent, it will also be fined 20 percent of the amount (Article 123 of the Tax Code of the Russian Federation).

Administrative responsibility

It is possible that insurance premiums will not be paid on time in 2018 due to a gross violation of accounting rules: when insurance premiums were calculated incorrectly and the amount was distorted by at least 10 percent. Then the court may additionally hold the head of the organization or chief accountant administratively liable. The fine in this case will be from 2000 to 3000 rubles. (Article 15.11 of the Code of Administrative Offenses of the Russian Federation).

In practice, tax liability in relation to an organization can be applied simultaneously with administrative liability to its officials. That is, for the same violation, the organization is fined under Article 122 or 123 of the Tax Code of the Russian Federation, and the director or chief accountant is fined under Article 15.11 of the Code of Administrative Offenses of the Russian Federation.

Criminal liability

If the Federal Tax Service proves that non-payment of insurance premiums in 2018 was the result of a crime, the court may sentence the perpetrators to criminal liability under Articles 198, 199, 199.1, 199.3 and 199.4 of the Criminal Code of the Russian Federation.