How to report on insurance premiums

In November 2011, the social insurance Fund of the Russian Federation issued a clarification about what to include in the base for payment of social security contributions. The principle is this: the insurance premiums charged on those payments, which are made in the context of employment relationships or employment contracts. The only question is, what are these limits.

Instruction

With financial aid, which is a welfare payment, contributions do not need to pay, but only if that assistance does not exceed four thousand rubles a year per employee. The exception to this rule is financial aid paid as compensation in case of natural disasters.

Received or taken from a worker's disability is taken into account from the first day of the month in which the right to a disability received or lost. Staff with disabilities social insurance contributions to accrue at a rate of 1.9 per cent, the pension is 16 per cent and health insurance – 2.3%.

Employees, working under legal contracts are only awarded contributions to pension Fund and medical.

While contributions are not subject to payments not employees of the company, for example, payment and treatment of family members or former employees of the company, as well as those who was not an employee neither in the past nor in the present. This includes vouchers, financial assistance, pension supplements, etc., as well as scholarships, which the company pays to its future employees.

With regard to loans to employees of the company are insurance premiums are not charged except in those cases where the company decides to forgive the debt or worker, for example, to offset interest on the Bank loan. The exception here is interest on a loan to purchase housing.

All that is included in the so-called "social package", also subject to insurance contributions. But if the company compensates the employee his expenses, work-related (for example, the use of a personal car or other personal property), then the full amount of these costs, agreed by the parties, may be excluded from the base subject to contributions.

To account for the payment of premiums must be strictly on the new form 4-FSS. For the first quarter of 2012, the report must be submitted no later than 16 April 2012.

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