The procedure and deadlines for paying insurance premiums upon dismissal of an employee. When to pay deductions for injuries?

Insurance premium deductions

In 2021, deductions of insurance premiums (IC) are carried out in accordance with Chapter. 34 Tax Code of the Russian Federation. Control over the accuracy of accruals, transfers and reporting is carried out by the Federal Tax Service. Contributions for injury prevention are made to the Social Insurance Fund account. Transfer of contributions to the budget for the billing (monthly) period is carried out simultaneously for all amounts accrued for the enterprise.

When calculating contributions for a dismissed employee, previously accrued benefits are taken into account on an accrual basis. Summing up income from the beginning of the calendar year makes it possible to determine whether the maximum base value has been reached for individual contributions. Limits that determine contribution rates are established for contributions to compulsory pension and social insurance (OPS and OSS). The limits are recalculated annually.

The amount of contributions paid to the Social Insurance Fund for the prevention of injuries and occupational diseases is determined by the main type of activity of the enterprise. There is no limit on the amount of income received by the employee by the date of dismissal for deductions. The tax period established for calculating contributions is a calendar year.

What taxes are paid on wages?

A number of taxes must be paid from wages to the budget, one part is paid at the expense of the employee himself, and the other part at the expense of the employer.

At the expense of the employee

Current legislation determines that during this period, taxes on employee salaries are represented by one single payment to the budget - personal income tax or it is also called salary income tax.
The obligation to tax wages is assigned to the employer because he is the source of the employee’s income. According to the existing procedure, the organization first withholds taxes from salaries, and then, excluding them, pays the amounts due to its employees.

At a certain time after this, the employer, acting as a tax agent, must send these funds to the budget. Despite the fact that they are transferred by the enterprise, they are made at the expense of the employee’s accruals. The company is prohibited from transferring personal income tax from personal funds.

When calculating this tax, it must be taken into account that at the moment several tax rates are used:

• 13% - this personal income tax is calculated on the income of residents, that is, persons who are in the territory of the state for more than 183 days. This category includes almost all employees of business entities.
• 30% - this amount of tax must be withheld from the income of persons who were in Russia for less than 183 days. They are called non-residents. This group mainly includes workers who are foreign citizens.
• 35% - this mandatory payment rate applies to the organization in relation to employee income in the form of material benefits, winnings, etc.

Attention! In this case, taxes must be calculated even if the employee has the minimum wage. In this situation, he actually receives amounts less than the minimum wage. But this is not prohibited by law, because the minimum wage requirement applies to its calculation.

At the expense of the employer

The company must, in accordance with the law, provide compulsory insurance for its employees from its own funds. First of all, these are pension, medical, and social insurance types. Currently, the tax authorities are in charge of administering the calculation and payment of these insurance amounts.

In addition, there is another type of insurance - against accidents, which is under the jurisdiction of the Social Insurance Fund.

A business entity must remember that contributions for injuries should be calculated only from wages. When civil contracts are drawn up with performers, these deductions are made by the company if such an obligation exists in the contract.

Almost all employers calculate insurance contributions to the budget in the amount of 30%. This percentage is provided for by the general rules and applies to most employers.

Under certain taxation regimes and for certain types of activities, it can be significantly reduced. For example, under the simplified procedure, entities carrying out preferential activities have the right to apply a rate of 0% for Social Insurance Fund and Compulsory Medical Insurance Fund, and for contributions to the Pension Fund - 20%.

Attention! In addition to these payments, there are additional contributions to the Pension Fund for the presence of harmful health impact factors on site based on the results of the assessment. Their size ranges from 2 – 8% of the salary of the relevant employees. These mandatory payments are not subject to base limits.

Deadlines for transferring insurance premiums

The final payment to the employee is made on the last working day, which is also the day of dismissal. Regardless of the date of the last payment, the transfer of SV to the budget is subject to general rules. Payment of the SV is made simultaneously with all contributions accrued for the remuneration of the enterprise's employees. The procedure for settlement with the budget is defined in Art. 431 Tax Code of the Russian Federation. Basic rules for paying contributions to the budget:

• Transfer of insurance premiums is carried out on the 15th day of the month inclusive. If the payment date coincides with a weekend or holiday, payment is made on the first subsequent business day.
• The amounts of contributions accrued on taxable payments to employees calculated for the previous month are subject to payment.
• Transfers are made for each type of contribution, indicating in the payment order the purpose, amount, BCC and other data that allows the payment to be identified.
• The amount of contributions is transferred without rounding, in rubles and kopecks.

Payments to separate divisions of the enterprise are made depending on the specific structure. Branches that calculate contributions for employee benefits transfer the amounts themselves. If the branch does not have the authority to make settlements and payment transactions, deductions are made by the head office. For divisions operating abroad, payments are also made by the enterprise at the place of main accounting.

Advance and salary – on what part are taxes levied?

Advance and salary are two parts of the employee’s income, which he receives for his activities at the end of the month. The advance must be issued based on the results of the first 15 days of work, and the rest is payment for the second half of the month, and it is issued before the 15th day of the month following it. When issuing the final part, the organization settles with the employee, and at the same time the tax is withheld.

The law states that the date of receipt of income for employees is considered to be the final day of the month. Since the advance is usually paid before this date, there is no need to withhold taxes on it. The amount of personal income tax subject to withholding is determined when calculating wages and is withheld from the employee at the time the second part of the salary is issued. The next day after this, the tax must be sent to the budget.

There is an exception to this rule. If the decision to issue an advance is made on the last day of the month, and according to the law, the employee receives income on the same day, then tax must be withheld and transferred from the amount paid. This position is also taken by the court in disputes between companies and the Federal Tax Service.

Attention! The amounts of contributions to the funds are calculated at the time the salary is calculated for its entire amount, and are transferred until the 15th day of the next month. Therefore, the date of payment of the advance does not affect them in any way.

Penalties for late transfers of contributions to the budget

Missing a payment deadline or failure to fulfill obligations to the budget entails the imposition of tax sanctions in the form of penalties or fines. Regardless of the imposition of a fine, penalties are charged for each day of late payment (Article 75 of the Tax Code of the Russian Federation). For calculations in 2021, the following is used:

1. Calendar period of delay in fulfillment of obligations.
2. The key rate is in the amount established by the Central Bank of the Russian Federation. If there are different values ​​in the period of delay, the calculations use the values ​​valid for a certain period of time.
3. The penalty percentage is set at 1/300 for the first 30 days of delay and 1/150 for further delay in payment.

Example of penalty calculation. The company delayed payment of contributions due to incorrect calculations by 32 days. The amount of arrears amounted to 650 rubles. The effective rate in the period was 7.5%.

Pe = 650 x 7.5% x 1/300 x 30 + 650 x 7.5% x 1/150 x 2 = 5.53 rubles.

Important! An organization can calculate the penalty on its own by paying the amount to the appropriate BCC. For accuracy and convenience of calculation, a penalty calculator is used.

Salary calculation example

Zhdanov A.G. works as a sales manager. This is the main place of work, deductions are provided here. His salary is set at 25,000 rubles. At the end of the month, if he fulfills the sales plan, he is awarded a bonus in the amount of 25% of his salary. The employee has two children.

There are 20 working days in a billing month, 9 of which are for the advance part, 11 days for the main part.

We will calculate the advance payment. Since the bonus is paid based on the results of the month, it does not take part in determining it.

The advance amount will be: 25,000 / 20 x 9 = 11,250 rubles.

Taxes are not withheld from the advance payment, so this amount must be issued in person.

The sales plan was fulfilled. The monthly salary was: 25,000 x 1.25 = 31,250 rubles.

Amount of tax to be withheld (tax deduction for children is taken into account): (31250 - 1400 - 1400) x 13% = 3699 rubles.

The remaining part of the salary for payment (adjusted to the previously issued advance): 31250 - 3699 - 11250 = 16301 rubles.

Execution of a payment transaction

Transfer of contributions to the budget is carried out in accordance with the requirements of bank transfers and the conditions specified in Art. 864 Civil Code of the Russian Federation.

CB amounts are considered paid to the budget on the day the payment order is submitted to the bank.

Procedure for spending social insurance contributions

Separately, we note that after 01/01/2018, the credit principle of spending compulsory social insurance funds in the event of temporary disability and in connection with maternity was preserved. Therefore, all payer-employers have the right to reduce the calculated amount by the expenses incurred by them for the payment of compulsory insurance coverage for the specified type of compulsory social insurance. And transfer to the budget within the established period only the difference between these amounts, with the sending of supporting documents to the tax authority.

Settlement with an employee upon dismissal with the provision of leave

An employee of an enterprise, in agreement with the manager, has the right to use vacation upon dismissal. The periods of all unused basic and additional vacations are provided. Design features:

• The date of termination of the contract is considered the last day of vacation, indicated in the order and work book.
• Calculation of amounts due and payments upon dismissal with the provision of vacation is carried out on the last working day, before the onset of vacation.
• SV upon dismissal is calculated in the month of accrual of the amounts of the final settlement with the employee.

Transfers of SV to the budget are carried out in the standard manner - on the 15th day inclusive of the month following the billing month. The date is postponed if it coincides with a non-working day.

Deadlines for paying taxes on payroll

From 2021, there is a single date on which income taxes must be paid. Thus, the employer is obliged to withhold it at the time of payment of wages, and it must be transferred to the budget the very next day. It does not matter exactly how the funds were issued - in cash from the cash register, to a current account or salary card, or in any other way.

There is an exception to this rule. If tax is withheld from vacation or sick pay, it can be transferred on the last day of the month. Moreover, such a transfer can be made in a single amount for all deductions from this type during this month.

Social contributions that were accrued on employee salaries must be paid before the 15th day of the month that follows the month of accrual. If this date falls on a weekend or holiday, then the payment deadline can be moved forward to the next working day.

Deductions upon dismissal by agreement of the parties

Dismissal by agreement of the parties (Article 78 of the Labor Code of the Russian Federation) is increasingly common in labor practice. The advantage of using this basis is that there is no need to comply with the restrictions of the Labor Code of the Russian Federation and to provide prior notification to a party other than the initiator.

The procedure is carried out subject to the following conditions:

• The parties determine a specific date for the employee’s dismissal. The parties will not be able to refuse the decision or change the date.
• The company pays the employee severance pay (along with other parts of the required remuneration due).
• Payments to the employee are made on the last working day. The employer does not have the right to set a different payment period even with the consent of the dismissed person.
• The amount of the benefit is determined by agreement and in accordance with the terms of internal documents.

The legislation provides for compensation in the amount of three times the average earnings or six times the amount for workers in the Far North and equivalent areas. When settling with a dismissed employee, benefits are not subject to SV taxation. The exception is “vacation” compensation and amounts exceeding the amount of severance pay determined by the norms (clause 2, clause 1, article 422 of the Tax Code of the Russian Federation).

According to the Ministry of Finance of the Russian Federation, payments upon dismissal are not subject to taxation by the SV, regardless of the reason. Payments excluded from the list of exemptions are subject to contributions in accordance with the general procedure.

Deputy Director of the Department R.A. Sahakyan (Letter of the Ministry of Finance of the Russian Federation dated February 21, 2017 No. 03-04-06/9881).

Responsibility of payers for violation of deadlines

Contributions are collected from legal entities-insurers and individuals with individual entrepreneur status in order to financially ensure the implementation of the rights of insured persons to receive compulsory insurance of the appropriate type. Violation of the terms of transfer entails liability under the provisions of Article 122 of the Tax Code of the Russian Federation, if we are talking about pension, health insurance or contributions in connection with loss of temporary disability and in connection with maternity. The Russian Ministry of Finance spoke about the procedure for bringing violators to justice in its letter dated May 24, 2017 No. 03-02-07/1/31912.

Officials indicated that the provisions of this article are fully applicable to late payment of amounts of insurance premiums correctly calculated and reflected in the calculations timely submitted by payers to the tax authorities. In this case, the norms of this article are applied taking into account the position set forth in paragraph 19 of the resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated July 30, 2013 No. 57, namely only with the collection of penalties, without imposing a fine.

As for violations with payments to the Social Insurance Fund, the provisions of Article 19 of Federal Law No. 125 of July 24, 1998 provide for the possibility of imposing a fine in the amount of 20% - in case of unintentional and in the amount of 40% - in case of intentional failure to pay the calculated amounts for injuries. But these sanctions are applied only if there is no payment due to:

• understating the base for accrual;
• incorrect calculation or unreasonable application of a reduced tariff;
• other unlawful actions of the policyholder.

If the reason for violating the transfer deadline was simple disorganization, then in this case the violator only faces the accrual of a penalty.

More information about INSURANCE PREMIUMS

• recommendations and assistance in resolving issues
• regulations
• forms and examples of filling them out

Upon dismissal, the employer makes the final calculation of payments in favor of the employee with whom the employment relationship is terminated. In this article we will talk about insurance premiums upon dismissal and consider the features of their calculation to an employee.

Errors made when paying CB

Error No. 1. The income of employees who have been working at the enterprise not since the beginning of the calendar year and who have other places of work is summed up without taking into account remunerations received in this period from other employers. A similar approach to determining the income base of employees fired during the year and employed by the same employer is erroneous. The income base calculated by the employer for each employee is formed taking into account the amounts previously received at this enterprise.

Error No. 2. Cases have been established in which a dismissed employee is provided with severance pay. The opinion that all benefits established by the internal documents of the enterprise are exempt from SV taxation is erroneous. Benefits not listed in labor legislation are considered employee income in connection with the performance of work activities and are not exempt from payment of the contribution tax.

Features of payment by individual entrepreneurs

There are special deadlines for payment for individual entrepreneurs. Individual entrepreneurs who pay contributions for themselves can transfer them to the budget once a quarter or even once a year, at their choice. For them, there is only one deadline for paying insurance premiums - December 31. If in 2021 this date falls on a weekend (deputies are studying this possibility), payments will have to be made before the first working date of 2021. Usually this is January 9. In this case, the individual entrepreneur has the right to pay obligations quarterly throughout the year.

Answers to frequently asked questions

Question No. 1. Is it necessary to recalculate the amount of accrued contributions to compulsory pension insurance when the employee’s income limit is reached?

Contributions are not recalculated. The reduced rate applies to income earned in excess of the cap. In the month of excess, SV is calculated at 2 rates, except in cases where income coincides with the limit amount.

Question No. 2. Is it necessary to re-translate the CB if an error is made in the payment order?

Amounts of taxes or contributions transferred by payment orders with an error are included in unidentified payments in cases where the error is significant and the purpose cannot be identified. If there is no payment in the payer’s card, you must contact the territorial office of the Federal Tax Service at the place of registration with an application clarifying the payment data.