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Insurance premiums are mandatory payments that the company transfers to a special account on a monthly basis. This is monetary compensation to protect the interests of an employee injured at work. Regardless of the fact that payments are regular and made for each employee individually, funds are paid after the occurrence of an insured event.

In the Social Insurance Fund, tariffs for accidents in 2017 remain the same as in the previous year, but the administration itself has undergone some changes. Next, we’ll look at the specifics of calculating insurance premiums!

Who is the payer?

Payers of contributions in case of injury are legal entities (enterprises of all forms of ownership) and individual entrepreneurs for their employees. Accrued on the amount.

For employees with whom a GPC agreement is concluded, where the insurance conditions are not specified, the employer is not required to contribute funds.

The list of payments does not include:

• one-time financial assistance;
• sick leave payments;
• severance pay;
• amounts that are paid for damage caused at work;
• some other payments are determined by law.

You can find out in detail about the amounts of payments for which contributions for injuries are not calculated by reading Federal Law No. 125.

Deductions for injuries are made for the following types of income:

• salary;
• premium;
• vacation compensation;
• allowances.

No deductions are made for targeted government payments, expenses for staff development, or payments upon liquidation of an enterprise.

FSS tariffs 2017 from accidents

In order for an entrepreneur to find out what rate of injury he needs to pay, he needs to know the main type of activity of the organization. There are 32 classes in total, which include a list of types grouped according to occupational risk classes. Each one is assigned an individual OKVED code.

Order No. 851N has been in effect since January 1, 2017. It defines new classification rules. The type of activity is confirmed annually. In order for the Social Insurance Fund authorities to set a tariff at which the injury rate will be calculated, you must send supporting documents before April 15 of the current year:

• certificate of approved form;
• supporting statement;
• decoding of the balance sheet for enterprises for the previous period. Individual entrepreneurs are not required to provide reports.

Application forms and certificates can be viewed in the appendices to Order No. 55 of the Ministry of Health and Social Development.

In the Social Insurance Fund, 2017 tariffs for accidents range from 0.2 to 8.5.

If the taxpayer does not provide documents, then the FSS will independently assign a professional risk class, and the highest rate is selected - 8.5. Therefore, documents must be submitted on time, because it will be impossible to challenge the tariff, according to the new rules in force this year.

Calculation method

Accident insurance premiums in 2017 are calculated by an accountant on a monthly basis by multiplying the premium base by the tariff rate.

The contribution base is the amount of money that the employee received during the reporting month. This may include not only wages, but also other monetary rewards discussed above. It is calculated as the difference between payments under the employment contract and non-taxable contributions.

Example. The Krasny Luch enterprise is engaged in the extraction of cobalt ore - 07.29.22. This is risk class 32. For this group, a tariff of 8.5 is assigned, since this is a dangerous type of activity; injuries received at work can have serious consequences, entailing large financial expenses. The salary fund for employees in March 2017 was 2.4 million rubles. Some employees were paid financial assistance in the amount of 17 thousand rubles. Based on this:

• contribution base = 2400000-17000 = 2383000 rub.;
• amount of deductions = 2383000 * 8.5% = 202555 rub.

The received amount is transferred by the company to a special account in the Social Insurance Fund.

Preferential rates

In 2017, reduced rates continue to apply for some types of activities:

• enterprises that belong to the category of preferential ones - charity, construction, education, healthcare, etc., if they receive an annual income of no more than 79 million rubles;
• pharmacy staff;
• an enterprise that conducts financial activities in free economic zones defined by law;
• IT companies;

Most of the powers have been transferred from the Social Insurance Fund to the National Assembly since January 1, 2017. It controls the regularity of deductions by persons conducting business activities, debt collection, and reporting analyses.

Main changes:

• reports are submitted for the first quarter, half a year and 9 months. Contains only the calculation algorithm;
• the calculation period is taken to be a calendar year;
• the forms of some documents have undergone changes: forms No. 22-24 have come into effect;
• The deadlines for submitting reports to authorities have been delayed.

Tariffs, categories of beneficiaries and payers have not changed at all.

Insurance against accidents at work is mandatory in the Russian Federation in 2017. It provides protection to the employee and can be paid in the form of benefits in connection with temporary disability, one-time or monthly insurance payment, additional payment for treatment, rehabilitation. The benefit cannot be more than the amount of four monthly insurance payments.

This type of payment is assigned to an employee after a medical examination if he has partially or completely temporarily lost his ability to work. In the event of death, the closest relative (husband/wife, children) has the right to such funds. The amount is fixed, one-time, 1 million rubles.

Monthly payments can be indexed. The procedure is determined by the government of the Russian Federation. The maximum amount of such amounts in 2017 is 72,290.4 rubles, one-time amounts are 94,018 rubles.

Insurance premium rates and calculation methods did not change in 2017. The main thing is to submit reports on time and confirm the type of activity.

In 2017, there were changes in the procedure for transferring mandatory payments to the Social Insurance Fund (SIF). Injury fees are the only type of fees that are not affected by the innovations. The majority of payments are now controlled by the Federal Tax Service (FTS). However, the administration of these mandatory contributions is still carried out by FSS employees.

Let's look at how accident insurance premiums are processed in 2018. Where to send them and when? What is the procedure for reporting and exercising control.

Changes 2018

The redistribution of functions for accepting contributions has led to the fact that they now have to be transferred to two authorities:

in the FSS parts relating to sick leave and maternity;

Individual entrepreneurs continue to transfer money to the Pension Fund and the Compulsory Medical Insurance Fund for themselves.

The settlement procedure is legally enshrined in a special chapter of the Tax Code. This has led to the fact that these contributions are now equated to the movement of budget funds, that is, they are subject to the relevant requirements:

• regarding registration rules;
• including the use of special details.

Attention: the changes did not affect only the fees for injuries. They, as before, are accumulated in the accounts of the Social Insurance Fund. Where to transfer

Payers are required to pay all contributions described in the Tax Code to the accounts of the relevant branch of the Federal Tax Service:

• at the place of registration;
• at the location of the branch maintaining separate accounting;
• Individual entrepreneurs are guided by the registration address.

Payments should be made for each type of contribution separately (as before). However, in 2018, you need to use the details provided for budget contributions.

• The injury tax is transferred according to the old rules:
• to the Social Insurance Fund branch where the payer is registered;
• at the location of the separate branch;

at the place of residence of the individual entrepreneur (charitable only).

• Help: there has been no change in the coding of this type of contribution. The BCC remains the same:
• 393 1 02 02050 07 1000 160 - for regular transfer;
• 393 1 02 02050 07 3000 160 - for transferring fines;
• 393 1 02 02050 07 2100 160 - penalties;

393 1 17 06020 07 6000 180 - for charitable transfer.

Have the deadlines changed?

According to regulatory requirements, the “accidental” fee must be credited to the Social Insurance Fund account by the 15th day of the month following the reporting month.

Note: if the check date falls on a weekend or holiday, the transfer should be sent on the next business day.

Who should pay how much?

• Employees of the Social Insurance Fund are responsible for calculating contributions. Specific indicators depend on:
• main type of activity (specified in registration documents);
• rights to benefits;

tariffs for fees.

Reference: the Fund’s activities in terms of accumulation and redistribution of payers’ funds are regulated by Law No. 125-FZ, adopted in 1998.

• At the same time, the Foundation has the following powers:
• take into account receipts from each payer;
• control the correctness of deposits;
• present invoices for payment;

require clarification from policyholders on topics related to transfers.

For information: the FSS has the right to conduct an on-site inspection of the enterprise or request documentation for inspection.

Note: since the Fund pays funds in connection with accidents at work, it is fair to distribute contributions according to the degree of risk for workers.

Table of tariffs corresponding to risk factors

Class PR	Tariff (%)	Class PR	Tariff (%)	Class PR	Tariff (%)	Class PR	Tariff (%)
I	0,2	IX	1	XVII	2,1	XXV	4,5
II	0,3	X	1,1	XVIII	2,3	XXVI	5
III	0,4	XI	1,2	XIX	2,5	XXVII	5,5
IV	0,5	XII	1,3	XX	2,8	XXVIII	6,1
V	0,6	XIII	1,4	XXI	3,1	XXIX	6,7
VI	0,7	XIV	1,5	XXII	3,4	XXX	7,4
VII	0,8	XV	1,7	XXIII	3,7	XXXI	8,1
VIII	0,9	XVI	1,9	XXIV	4,1	XXXII	8,5

Help: to use the table, you need to look at the registration documents of the enterprise regarding registration with the Fund. The OKVED code is indicated there. And the class of profrisk is determined by it.

Download for viewing and printing: Example

Three enterprises decided to find out their tariff rates:

Sirius LLC, engaged in freshwater fishing. OKVED - 03.22.4.

LLC "Delta" The main activity is clay mining. OKVED 08.12.2.

Alpha LLC grows grains. OKVED 01.11.1 17.

We determine the profrisk class using the table:

Reference

• The Fund calculates the amount of fees for 2018 based on the data submitted by the payer.
• Information should be provided by April 15. The package includes:
• a statement confirming the main type of activity;

explanatory balance sheet (for LLC);

copy of the registration document.

Important: if the payer has not submitted the package of documents within the required time frame, then the Fund’s employees are guided by the information at their disposal.

In addition, the Government, by resolution number 551, prohibited challenging the tariffs established by the FSS for fees for injuries from 01/01/2017.

Download for viewing and printing:

• Calculation formula
• Responsibilities are distributed as of 2018 as follows:
• The Fund sets a tariff plan for the payer and informs about it;

the accountant of the latter is obliged to calculate the amount of the contribution and transfer funds;

The government agency retains the right to verify the correctness of transactions.

• A simple formula is used for calculations:
• Svz = Bn x T, where:
• Svz - the required amount to be transferred;

Bn - taxable;

T - tariff.

• What is included in the contribution base
• Deductions are made from the wage fund. It includes accruals in favor of persons with whom agreements are drawn up:

labor;

• civil law (there are exceptions).
• The contribution base includes:
• earnings;

amounts of bonuses and allowances;

• compensation payments for unused vacation days.
• The following payments in favor of workers are excluded from the base:
• state capacity;
• accruals for staff reductions;
• payment for attending advanced training courses.

Information: payers of injury fees are individuals and legal entities using hired labor.

Example

Gorny LLC is engaged in horse breeding. OKVED - 01.43.1:

Profrisk class - 25.

In April, the accounting department accrued earnings to workers in the amount of 1,230,000 rubles. , including:

Math assistance - 35,000 rubles.

for completing courses - 10,000 rubles.

Calculation of contribution for April:

(RUB 1,230,000 - RUB 35,000 - RUB 10,000) x 4.5% = RUB 53,325

About benefits

For diligent taxpayers, the Fund may provide a preferential rate on personal injury fees. Its size is limited to 40% discount.

In addition, if the company employs disabled people, then their contributions may be subject to a 60% discount.

Help: to establish a preferential tariff for the next year, you must submit an application before the end of November of the current period. That is, in 2018 it will no longer be possible to obtain it.

• The size of the discount depends on the following indicators:
• number of injuries per 1000 workers;
• number of days of incapacity;
  • presence of violations:
  • reporting procedure;
• deadlines for making mandatory payments;

Example

payer's experience.

• Garant-Stroy LLC is engaged in design (OKVED - 74.20). The company received a 20% discount from the Social Insurance Fund for 2018. The following accruals were made for April:
• salary 400,000 rub. ,

including disabled people 85 thousand rubles.

Determination of the contribution amount:

• According to the OKVED classifier it belongs to class 1. The size of the “traumatic” rate is 0.2%.
  • with discount:
  • general: 0.2 - 0.2×20% = 0.16%.

for disabled people: 0.2 - 0.2×60% = 0.08%.

• The calculation of contributions is carried out in two stages:
• total: (400,000 rub. - 85,000 rub.) x 0.16% = 504 rub.

for disabled people: RUB 85,000.

x 0.08% = 68 rub.

Total to be transferred: 504 rub.

• + 68 rub.
• = 572 rub.
  • How does an individual entrepreneur pay a “traumatic” fee?
  • The legislation establishes that individual entrepreneurs pay the following amounts to the Social Insurance Fund:

for yourself voluntarily on the basis of an agreement with the Fund;

for hired workers obligatory at the rate:

general;

• preferential.
• Tariff plans are set as follows:
  • Reporting on “unfortunate” collection

Note: At the end of 2018, all forms must be submitted by January 30, 2018. Why control was transferred to the tax authority

The reason for the redistribution of control functions between government agencies was the poor collection of mandatory payments.

The Federal Tax Service has proven itself to be the best organizer of work with payers. Therefore, the President of the Russian Federation signed Decree No. 13 on January 15, 2016. The document transfers the control function to the Federal Tax Service.

• Reference: in addition to traumatic fees, tax authorities have been monitoring contributions for the following types of insurance since 2018:
• pension;
• medical;

social for temporary disability and maternity.

Download for viewing and printing:

Watch a video about insurance premiums

On the same topic

Unlike personal income tax, payment to the Social Insurance Fund is made not from the income received by the employee, but from the organization in which he is engaged in labor activities. After the organization’s accounting department has carried out payroll calculations, it is necessary to calculate the percentage that should be transferred to the Social Insurance Fund. The complexity of this procedure is that the amount of insurance premiums depends not only on the employee’s income, but also on the percentages used to calculate contributions.

As with paying various types of taxes, contributions must be paid within the specified time frame. If this requirement is not met, the employer is subject to penalties from the FSS. In addition to making timely payments, organizations must regularly fill out reporting forms that provide information about funds paid into the 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.

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.

See also the video about changes in insurance premium rates up to 2018 inclusive:

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.

Example of step-by-step calculation

The calculation of the amount paid to the Social Insurance Fund occurs in several stages:

The amount of income paid to employees registered in the organization is calculated.

Funds for physical expenses are added to the received single amount. persons conducting temporary activities in the organization.

From the amount thus received, the amount of benefits previously issued by the Social Insurance Fund to the organization’s employees is subtracted.

The amount transferred by the organization to the fund, calculated from the employee’s salary for an accident, is only 0.2%. Depending on the number of days of activity of the employee, the amount of the salary, as well as the transferred amount, is subject to change. The amounts transferred monthly to the fund are subsequently added up.

What are contributions to the Social Insurance Fund used for?

All amounts transferred to the fund by the organization are intended to support the financial situation of the organization’s employees in a number of unforeseen situations. Situations in which an employee is entitled to financial assistance include:

• Temporary disability associated with employee illness. The funds paid by the fund are used to repay part of the amount spent by the employee on treatment.
• The necessary rehabilitation of an employee in a sanatorium or other institution is partially compensated by funds from the fund.
• Unemployed. For people who do not have official employment, the fund provides temporary financial support.
• Pregnancy. For this case, the fund provides a special allowance.
• Birth and subsequent care of the child. For the entire period of sick leave, the fund makes a special payment of benefits.
• Support for preschoolers. The fund constantly transfers funds to partially provide them.
• Insurance system. There are always shortcomings, and to eliminate them in the current social insurance system, the fund allocates certain amounts.

The professional risk of an enterprise depends on the type of economic activity. Organizations and individual entrepreneurs with hired employees are required to make contributions to insurance against industrial accidents and the prevention of occupational diseases (NS and PE). Deductions are made depending on the tariff assigned by the fund to the enterprise. The tax base for calculating the amount of deductions is the amount of income received by the employee in the performance of work duties.

Grouping activities by risk

Legislative norms establish 32 risk classes, for which a corresponding number of different premium rates for insurance against accidents and illnesses are established.

• When setting tariffs, the following procedure is applied:
• Each risk class includes types of OKVED with similar indicators and costs for preventing accidents and problems.
• As the class category increases, the insurance premium rate increases.

Depending on the established class, tariffs from 0.2% to 8.5% are applied to the tax base.

The rate is reviewed annually.

The risk class and tariff are established by the FSS based on the OKVED data specified in the constituent documents. It is important to indicate in documents the types of activities actually carried out by the enterprise. To correctly set the tariff, a timely change of the main type of OKVED and the exclusion from documents of codes that are irrelevant for conducting business are required.

In order to avoid the application of an erroneous tariff, the FSS obliges enterprises to annually confirm the activities actually carried out in the current annual period.

You will need to submit an application with attachments to the regional office of the fund. No later than 2 weeks after submitting the documents, the policyholder will receive a notification about the tariff established for the year. When submitting documents in person, the notice is given immediately upon submission of the application.

List of documents for setting the tariff

To confirm the class of the enterprise, no later than April 15 of the current year, submit a number of documents to the Social Insurance Fund. Samples are presented in the appendices to the document, approved. By Order of the Ministry of Health and Social Development of January 30, 2006 No. 55 (hereinafter referred to as Order No. 55). Requesting additional documents from an organization is an illegal request.

The documents are submitted simultaneously with a cover letter containing a list of forms. There is a personal procedure for submission through an authorized representative of the enterprise, by post or in the form of an electronic document. It is allowed to report OKVED through the government services portal. The service provides a special tab for submitting an application. Actions by users of public services are possible after receiving an enhanced digital signature and registration on the portal.

Tariff of organizations that have not confirmed their main type of activity

For organizations that have not confirmed the data on the main OKVED, the tariff is set according to the data of the previous year or according to the riskiest type. Since 2017, the FSS has been allowed to assign the highest risk class for the types of OKVED declared by the enterprise in the absence of confirmation of the types of activities.

Information about the OKVED of an organization is determined by the constituent documents.

Example of tariff change ⇓

Assigning a risk class to an individual entrepreneur	For individual entrepreneurs, a different procedure for setting tariffs is provided.
Condition for setting the IP tariff	Explanation
Assignment of risk class	The tariff based on OKVED is established once, upon registration of individual entrepreneurs
Grounds for assigning a tariff	Entrepreneurs are not required to submit documents annually to confirm the tariff
Legislative norm	The absence of the need for annual confirmation of OKVED for individual entrepreneurs is indicated in paragraph 10 of Government Decree No. 713 dated December 1, 2005

Individual entrepreneurs pay contributions if they have employees. If there are no hired persons in an individual entrepreneur, deductions for the prevention of NS and PZ are voluntary.

Discount to the established tariff

The Social Insurance Fund can determine the tariff for the year taking into account a discount or surcharge. The possibility of changing the tariff indicator is based on industry indicators. The likelihood of a discount reduction is influenced by the following indicators:

• Comparison of amounts received from policyholders and paid in connection with NS and PZ.
• Number of insurance cases per 1000 employees.
• Duration of the period of incapacity for work per case.
• Timely completion of medical examinations by employees if necessary, in accordance with mandatory requirements.

To receive a discount for the next year, the company must submit an application no later than November 1 of the current year. The document is drawn up in paper or electronic form. The decision to grant a discount is made by the Social Insurance Fund after reviewing the company’s documents. The fund makes a decision on granting or refusing a discount no later than December 1. To receive a discount, you will need to fulfill a number of prerequisites:

• The period of insurance of the enterprise and the actual conduct of business with payments is at least 3 years.
• Timely payment of contributions for the prevention of NS and PP.
• Absence of fatal insured events during the course of business.
• No debts on accrued contributions as of the date of application.

Question No. 1. Is there a fine if there are no documents from the enterprise to establish the risk class and tariff for deductions?

In the absence of timely submitted documents to the Social Insurance Fund, no fine is imposed for setting the tariff.

Question No. 2. Can the Social Insurance Fund change the tariff for deduction of contributions if there is a single OKVED code in the organization’s constituent documents?

If an enterprise has declared a single OKVED, the FSS has no reason to change the class and tariff in the absence of confirmation. The fund can change data only for multi-industry enterprises.

Contributions for injuries are funds sent through the Social Insurance Fund to an employee as compensation for harm caused to health while performing his job duties. The employer is required to accrue a certain amount monthly in relation to the income that goes to his employee.

Law No. 125-FZ of 1998 regulates the rules for deducting contributions for injuries. In our article we will look at what changes affected insurance premiums for injuries in 2019, and the procedure for making these payments to the Social Insurance Fund.

Changes in insurance premiums for injuries in 2019

In 2017, significant changes took place in the area of ​​payment of insurance premiums, which remain in force in 2019. In particular, the administration of some types of insurance premiums was transferred to the Federal Tax Service. In this regard, the question of where to pay insurance premiums for injuries in 2019 has become relevant.

As before, insurance premiums for injuries are administered by the Social Insurance Fund.

Let us remind you that changes in the payment of insurance premiums for individual entrepreneurs “for themselves” were discussed in this article.

Changed procedure for filling out payment orders in 2019.

• It is important to remember that the amount of payments to the Social Insurance Fund is influenced by a number of factors. In particular:
• type of activity of the organization (IP);
• availability of benefits for this category of contributions;

current tariffs for contributions for injuries.

• In 2019, the FSS has the following powers:
• control the flow of money;
• calculate the amount of insurance payments payable;

demand explanations for contributions from policyholders.

In addition, Law No. 125-FZ of 1998 was supplemented with articles, in accordance with which the methods for calculating penalties and collecting arrears are determined. The law introduced provisions on conducting desk audits.

Legislators specified the procedure for calculating insurance payments, and also established settlement and reporting periods.

Conditions for deduction of contributions to the Social Insurance Fund for injuries

• The employer transfers contributions to the Social Insurance Fund, regardless of whether the employee has Russian citizenship or not, if the following has been signed with the employee:
• civil contract (if it contains such a provision);

employment contract (always).

• Thus, the insurer is the Social Insurance Fund, and the policyholders can be:
• individuals (when signing an employment agreement with another person);
• legal entities (type of ownership does not matter);

business owners.

• Let us remind you that contributions to the Social Insurance Fund are made from such income as:
• wage;
• bonus;
• compensation for vacation that was not used.

The following funds are not subject to taxation:

• government benefits;
• payments in case of staff reduction (liquidation of a company);
• financial assistance in force majeure circumstances;
• compensation for work in hazardous (especially difficult) health conditions;
• tuition fees for advanced training courses.

Current rates of contributions for injuries in 2019

Based on clause 1 of Law No. 179-FZ 2005, there are 32 tariffs. The rates for contributions for injuries are set in the range of 0.2 - 8.5% and are formed depending on different areas of activity. That is, the higher the professional risk class, the higher the tariff rate.

Table “Insurance premium rates for injuries in 2019 by occupational risk classes”

Prof. class risk	Tariff (%)	Prof. class risk	Tariff (%)	Prof. class risk	Tariff (%)	Prof. class risk	Tariff (%)
						XXV
					2, 3	XX VI
					2, 5	XX VII
					2, 8	XX VIII
				XXI			6, 7
				XXII	3, 4
				XXIII	3, 7	XXXI
				XXIV	4 ,1	XXX II

In order to find out the professional risk class of an organization, you should:

• look at OKVED;
• familiarize yourself with the Classification of types of activities by risk (Order of the Ministry of Labor dated December 30, 2016 No. 851n - “On approval of the Classification of types of economic activities by occupational risk classes”). You can download this document from this link:

When applying to the Social Insurance Fund, this data is reflected in the documents for registering the enterprise.

The rule established by Law No. 179-FZ (Article 2) to reduce contributions by 60% will continue to work in 2019. This rule applies to:

• regarding payments to disabled people;
• organizations created by people with disabilities or to help them.

Here's an example of how to use the table:

Example 1: The company Tsvetnik LLC is engaged in the wholesale trade of flowers and plants. Such activities have a code according to OKVED 46.22.

Example 2: The organization Pegasus LLC is engaged in breeding horses, donkeys, mules, and hinnies. Activity code - 01.43.1.

Example 3: The company Promstroy LLC works in the construction of residential and non-residential buildings. OKVED code - 41.20.

Now let’s determine the professional risk class using the table

Name organizations	Kind of activity	OKVED	Class risk	Rate
LLC "Tsvetnik"	Wholesale trade of flowers and plants
Pegasus LLC	Breeding horses, donkeys, mules, hinnies
OOO "Promstroy"	Construction of residential and non-residential buildings

How to find out the rate for contributions for injuries?

To determine your rate for insurance premiums for injuries in 2019, you must confirm the type of economic activity for the previous year (2018). To do this, the policyholder (organization only) needs to send the following documents to the Social Insurance Fund:

• statement confirming the main type of activity;
• explanatory note to the balance sheet for 2018;
• confirmation certificate.

Please note that this must be done no later than April 15, 2019 (April 15 is Monday).

If the above documents are not submitted to the Social Insurance Fund, then Social Insurance Fund employees will independently determine the tariff for insurance premiums for injuries. In this case, the highest class of professional risk will be selected (from the codes indicated in the Unified State Register of Legal Entities).

We would like to add that starting from January 1, 2018, on the basis of Decree of the Government of the Russian Federation No. 551, it will be impossible to challenge the maximum tariff. Therefore, it is better to submit the necessary documents in advance.

If the individual entrepreneur has not changed the main type of activity, then he does not have the obligation to confirm the main type of economic activity. Organizations are required to confirm their main activity, regardless of whether it has changed or not.

If the organization does not provide the documents established to confirm the main type of activity in the Social Insurance Fund by April 15, 2019, then in accordance with clause 5 of Order No. 55 of the Ministry of Health and Social Development of the Russian Federation dated January 31, 2006, the Social Insurance Fund will independently set the insurance tariff. Moreover, its indicator will be determined based on the type of economic activity, according to the highest class of professional risk. Then, before May 1, 2019, the Social Insurance Fund will send the policyholder a notice with the established rate of insurance premiums for injuries. As a result, the organization will have to recalculate and pay the entire amount of contributions, starting in January 2019 at a higher rate. This tariff will be valid until the end of 2019.

How to calculate the contribution for injuries to the Social Insurance Fund: formula and example

In 2019, employers calculate injury insurance premiums every month (taking into account accruals for the past 30 or 31 days). To calculate payments you need to use the following formula:

Insurance premiums = B x Tariff, where:

• B - contribution base (the amount of money received by the employee, on the basis of which the contribution is calculated). There are no restrictions on this amount in current legislation;
• T is the tariff rate for contributions.

To calculate the base you must use the formula:

B = Payments to an individual under an employment agreement (or civil contract) - non-taxable payments.

For example: Panda LLC has such activities as hunting, catching and shooting wild animals, including the provision of services in these areas. The activity code according to OKVED is 01.70. Occupational risk class - 32. In March 2019, the organization paid employees a salary of 1,350,000 rubles. Payments include financial assistance in the amount of 21,000 rubles. What amount of contributions will need to be paid to the Social Insurance Fund?

1. Let's calculate the base for calculating payments:

B = 1,350,000 - 21,000 = 1,329,000 rubles.

The tariff corresponding to class 32 is 8.5%.

2. The amount of deductions for injuries will be as follows:

Insurance premiums = 1,329,000 × 8.5% = 112,965 rubles will need to be paid for injuries to the Social Insurance Fund.

KBC insurance premiums for injuries in 2019 (after January 1)

The table below shows the current BCC of insurance premiums for injuries in 2019:

Insurance premiums for injuries
393 1 02 02050 07 1000 160	393 1 02 02050 07 3000 160	393 1 02 02050 07 2100 160

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