Insured person in the compulsory pension insurance system

"...1. Insured persons are persons who are covered in accordance with this Federal Law. Insured persons are citizens of the Russian Federation, foreign citizens or stateless persons permanently or temporarily residing on the territory of the Russian Federation, as well as foreign citizens or stateless persons citizenship (with the exception of highly qualified specialists in accordance with Federal Law of July 25, 2002 N 115-FZ “On the Legal Status of Foreign Citizens in the Russian Federation”), temporarily staying on the territory of the Russian Federation, having concluded a prison term for an indefinite period or for a period of at least six months :

(as amended by Federal Laws dated July 20, 2004 N 70-FZ, dated December 3, 2011 N 379-FZ)

working under an employment contract, including heads of organizations who are the only participants (founders), members of organizations, owners of their property or under a civil law contract, the subject of which is the performance of work and the provision of services (with the exception of persons studying in educational institutions of secondary professional, higher professional education in full-time study and receiving payments for activities carried out in the student team under employment contracts or under civil contracts, the subject of which is the performance of work and (or) provision of services), under an author's order agreement, as well as the authors works receiving payments and other remuneration under agreements on the alienation of the exclusive right to works of science, literature, art, publishing license agreements, license agreements on granting the right to use works of science, literature, art;

(as amended by Federal Laws dated December 28, 2010 N 428-FZ, dated December 3, 2011 N 379-FZ)

those who provide themselves with work (lawyers, notaries engaged in private practice);

(as amended by Federal Law dated July 24, 2009 N 213-FZ)

who are members of peasant (farm) households;

working outside the territory of the Russian Federation in case of payment of insurance premiums in accordance with Article 29 of this Federal Law, unless otherwise provided by an international treaty of the Russian Federation;

who are members of family (tribal) communities of small peoples of the North, Siberia and the Far East of the Russian Federation, engaged in traditional economic sectors;

(as amended by Federal Law dated December 8, 2010 N 339-FZ)

clergy;

(introduced by Federal Law No. 213-FZ of July 24, 2009)

Source:

Federal Law of December 15, 2001 N 167-FZ (as amended on July 28, 2012) “On compulsory pension insurance in the Russian Federation”

"...insured persons are persons who are subject to mandatory pension benefits, including persons employed in a workplace with special (difficult and harmful) working conditions, for whom insurance contributions are paid to the Pension Fund of the Russian Federation in accordance with the legislation of the Russian Federation;.. "

Source:

Federal Law of 04/01/1996 N 27-FZ (as amended on 12/03/2011) “On individual (personalized) registration in the compulsory pension insurance system” (as amended and additionally entered into force from 07/01/2012)

Official terminology. Akademik.ru. 2012.

See what “Insured person in the compulsory pension insurance system” is in other dictionaries:

27-FZ dated 04/01/1996- ATTENTION! This regulation has been changed! See the new edition of the law of April 1, 1996 N 27 FZ RUSSIAN FEDERATION FEDERAL LAW ON INDIVIDUAL (PERSONALIZED) ACCOUNTING IN THE COMPULSORY PENSION INSURANCE SYSTEM Adopted... ... Accounting Encyclopedia

167-FZ dated December 15, 2001- ATTENTION! This regulation has been changed! See the new edition of the law of December 15, 2001 N 167 FZ (as amended on December 30, 2008) RUSSIAN FEDERATION FEDERAL LAW ON COMPULSORY PENSION INSURANCE IN THE RUSSIAN FEDERATION Adopted... ... Accounting Encyclopedia

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Question No. 1. What is required to obtain an insurance certificate?

Answer. Registration of insured persons in the compulsory pension insurance system is carried out by the bodies of the Pension Fund of the Russian Federation in accordance with Federal Law dated December 15, 2001 No. 167-FZ “On Compulsory Pension Insurance in the Russian Federation”, Federal Law dated April 1, 1996 No. 27-FZ “On Individual (personalized) accounting in the compulsory pension insurance system”, “Instructions on the procedure for maintaining individual (personalized) accounting of information about insured persons”, approved by Order of the Ministry of Labor and Social Protection of the Russian Federation dated December 21, 2016 No. 766n.

The following are subject to registration in the compulsory pension insurance system:

1) citizens of the Russian Federation (regardless of their place of residence, including those permanently residing abroad);

2) foreign citizens and stateless persons who permanently reside on the territory of the Russian Federation (this status is confirmed by a residence permit);

3) foreign citizens and stateless persons who temporarily reside on the territory of the Russian Federation (status is confirmed by a temporary residence permit);

4) foreign citizens and stateless persons who temporarily reside on the territory of the Russian Federation (with the exception of highly qualified specialists in accordance with Federal Law No. 115-FZ dated July 25, 2002 “On the legal status of foreign citizens in the Russian Federation”);

5) foreign citizens or stateless persons from among highly qualified specialists temporarily staying on the territory of the Russian Federation can also be registered in the OPS system (to enable them to access electronic services providing state and municipal services) without subsequent consideration of pension rights.

Registration of the insured person and registration of the insurance certificate of compulsory pension insurance is carried out on the basis of the Questionnaire of the insured person submitted to the territorial Office of the Pension Fund of the Russian Federation. The insured person’s questionnaire is filled out personally by the citizen on the basis of an identity document and certified by his personal signature.

The insured person’s questionnaire can be submitted to the territorial body of the Pension Fund of the Russian Federation in person or through the policyholder (that is, the organization in which the insured person works).

Reception of citizens regarding registration in the compulsory pension insurance system is carried out by the territorial Offices of the Pension Fund of the Russian Federation on an extraterritorial basis (that is, regardless of the place of registration of the citizen (at the place of residence or place of stay) and actual place of residence).

Thus, to register in the compulsory pension insurance system and obtain an insurance certificate, the insured person can contact any Pension Fund Office in St. Petersburg and the Leningrad Region.

In addition, citizens of the Russian Federation can also submit the Insured Person's Questionnaire through multifunctional centers for the provision of state and municipal services (hereinafter referred to as MFC). Reception is also carried out on an extraterritorial basis.

When submitting the Insured Person's Questionnaire directly to the territorial body of the Pension Fund of the Russian Federation or through the MFC, the citizen must also submit an identification document.

If a foreign citizen presents a national passport (in a foreign language) as an identification document, he must additionally submit a notarized translation of the passport from the national language into Russian. In addition, it is necessary to submit a document confirming citizenship of the Russian Federation (for citizens of the Russian Federation), or a document confirming residence (permanent or temporary) or temporary stay on the territory of the Russian Federation (for foreign citizens and stateless persons), if such information is not available in your identity document.

The Insured Person's Questionnaire form in form ADV-1, approved by Resolution of the Board of the Pension Fund of the Russian Federation dated January 11, 2017 No. 2p “On the forms of documents for individual (personalized) registration in the compulsory pension insurance system and instructions for filling them out,” can be found on the official website of the Pension Fund RF: www.site

Question No. 2. When are insurance certificates for compulsory pension insurance issued?

Answer. Registration of citizens in the OPS system and issuance of an insurance certificate (including the exchange of an insurance certificate and the issuance of a duplicate) is carried out by the territorial bodies of the Pension Fund of the Russian Federation in real time (online).

Thus, if a citizen applies directly to the Pension Fund Office regarding the issue of obtaining an insurance certificate, it will be issued and issued to the insured person directly at the reception.

If a citizen applies to the MFC regarding the issue of obtaining an insurance certificate, it will be issued within 10 working days from the date the applicant applies for a public service.

Question No. 3. Is it possible to send the Questionnaire of the insured person to obtain an insurance certificate to the territorial Office of the Pension Fund of Russia by mail?

Answer. The insured person’s questionnaire can be sent through the postal service (this method is relevant for persons permanently residing outside the territory of the Russian Federation, persons serving a sentence of imprisonment, etc.).

In this case, the signature of the insured person on the Questionnaire must be certified by a notary or a person equivalent to him in accordance with the norms of civil legislation of the Russian Federation.

Copies of identification documents and confirming citizenship of the Russian Federation (or the legal presence of foreign citizens and stateless persons on the territory of the Russian Federation) must be attached to the Application Form of the insured person.

Along with the Questionnaire, it is also necessary to send an application to the territorial body of the Pension Fund of the Russian Federation, which must indicate the method for obtaining an insurance certificate by the insured person. If the insured person expresses a desire to receive an insurance certificate by mail, the application must indicate the full postal address of the place of residence to which the issued insurance certificate will be sent.

Question No. 4. How can I exchange the insurance certificate of compulsory pension insurance?

Answer. In accordance with Article 7 of the Federal Law of 01.04.1996 No. 27-FZ “On individual (personalized) registration in the compulsory pension insurance system,” the insurance certificate of compulsory pension insurance is subject to exchange for a new insurance certificate in the following cases:

1) in the event of a change in the insured person’s personal data indicated on the front side of the insurance certificate:

- last names;
- name;
- patronymic;
- dates of birth;
- place of birth;
- floor;

2) if inaccuracy or error is established in the information contained in the insurance certificate.

The exchange of the insurance certificate is carried out on the basis of the Application for the exchange of the insurance certificate (form ADV-2).

Reception of citizens on issues of registration in the compulsory pension insurance system and issuance of insurance certificates (including issues of exchange of insurance certificates) is carried out by the territorial Directorates of the Pension Fund of the Russian Federation, regardless of the place of registration of the citizen (at the place of residence or place of stay) and actual place of residence.

Thus, an Application for exchange of an insurance certificate can be submitted to any Pension Fund Office in St. Petersburg and the Leningrad Region. If a citizen is currently working, he can submit an Application for the exchange of an insurance certificate to the Pension Fund of Russia and through his employer.

In addition, citizens of the Russian Federation can also submit an Application for the exchange of an insurance certificate through multifunctional centers for the provision of state and municipal services. Reception is also carried out on an extraterritorial basis.

Simultaneously with the Application for Exchange, the insured person is required to submit the following documents:

identification document;
insurance certificate that is subject to exchange;
a document on the basis of which personal data was changed (for example, a marriage certificate, a certificate of name change, etc.).

The Application form for the exchange of an insurance certificate in form ADV-2, approved by Resolution of the Board of the Pension Fund of the Russian Federation dated January 11, 2017 No. 2p “On the forms of documents for individual (personalized) registration in the compulsory pension insurance system and instructions for filling them out,” can be found on the official website Pension Fund of the Russian Federation: www.site in the section “Life Situations”.

IMPORTANT! When exchanging an insurance certificate, the insurance number of the individual personal account of the insured person does not change.

Question No. 5. How can I restore my insurance certificate if it is lost?

Answer. In accordance with Article 7 of the Federal Law of 01.04.1996 No. 27-FZ “On individual (personalized) registration in the compulsory pension insurance system”, in the event of loss of an insurance certificate or its unsuitability for use, the insured person must receive a duplicate of the insurance certificate. The registration and issuance of a duplicate insurance certificate is carried out on the basis of the Application for the issuance of a duplicate insurance certificate (form ADV-3).

Reception of citizens on issues of registration in the compulsory pension insurance system and issuance of insurance certificates (including issues of issuing a duplicate insurance certificate) is carried out by the territorial Offices of the Pension Fund of the Russian Federation, regardless of the place of registration of the citizen (at the place of residence or place of stay) and actual place of residence.

Thus, an Application for the issuance of a duplicate insurance certificate can be submitted to any Pension Fund Office in St. Petersburg and the Leningrad Region. You must have an identification document with you.

If a citizen is currently working, he can submit an Application for the issuance of a duplicate insurance certificate to the Pension Fund of Russia and through his employer.

In addition, citizens of the Russian Federation can also submit an Application for the issuance of a duplicate insurance certificate through multifunctional centers for the provision of state and municipal services. Reception is also carried out on an extraterritorial basis.

The application for a duplicate is filled out personally by the insured person on the basis of an identity document.

www.site in the “Life Situations” section.

Question No. 6. Is it possible to obtain a duplicate of an insurance certificate via the Internet?

Answer. Currently, the official website of the Pension Fund of the Russian Federation www.pfrf has implemented an electronic service for receiving applications from citizens for the issuance of a duplicate insurance certificate through the “Personal Account of the Insured Person”. Using this service, the insured person has the opportunity to receive a duplicate of the insurance certificate online in the form of an electronic document via the Internet.

To obtain a duplicate insurance certificate, a citizen must go to the official website of the Pension Fund:

In the “Electronic services and services of the Pension Fund of Russia” mode, select the “Individual personal account” service - “submit an application: for the issuance of a duplicate insurance certificate”;

Order a duplicate of the insurance certificate by selecting the “Request” mode;

For printing, a document can be obtained through the “Access History” mode. To receive a duplicate of the insurance certificate in electronic form, in PDF format, you must send the document by email.

Using the specified service, a duplicate of the insurance certificate will be generated in paper form according to the ADI-7 form, approved by Resolution of the Pension Fund Board of January 11, 2017 No. 2p.

To obtain a duplicate of the insurance certificate on a standard form, the insured person must contact any territorial Office of the Pension Fund of the Russian Federation. You must also have an identification document with you.

Question No. 7. I temporarily live in the Leningrad region. Place of permanent residence - Dagestan. I recently lost my insurance certificate. Can I restore it at my place of residence, and not at my place of permanent residence? And where should I go?

Answer. In accordance with the norms of legislation, an Application for the issuance of a duplicate insurance certificate can be submitted to the territorial Office of the Pension Fund of the Russian Federation by the insured-employer (if the insured person is engaged in labor activities) or by the personally insured person to the territorial Office of the Pension Fund of the Russian Federation at the place of actual residence. You must have your passport with you.

The Application form for the issuance of a duplicate insurance certificate in form ADV-3, approved by Resolution of the Board of the Pension Fund of the Russian Federation dated January 11, 2017 No. 2p “On the forms of documents for individual (personalized) registration in the compulsory pension insurance system and instructions for filling them out,” can be found on the official website of the Russian Pension Fund: www.site in the “Life Situations” section.

Question No. 8. Is it possible to submit a Questionnaire of the insured person/Application for the exchange of an insurance certificate/Application for the issuance of a duplicate insurance certificate through a proxy?

Answer. If a citizen cannot personally submit the Questionnaire of the insured person, the Application for the exchange of an insurance certificate or the Application for the issuance of a duplicate insurance certificate, then these documents can be submitted by a person acting on the basis of a duly executed power of attorney. The specified power of attorney must be certified by a notary or a person equivalent to him in accordance with the norms of civil legislation (Article 185.1 of the Civil Code of the Russian Federation).

When submitting a Questionnaire, Application for Exchange or Application for a Duplicate, the authorized representative (the person in whose name the power of attorney is issued) must present the following documents:

identity document of the authorized person;
an uncertified copy of the identity document of the person on whose behalf the Questionnaire, Application for Exchange or Application for a duplicate is submitted;
a document confirming the authority of the representative (power of attorney certified in the prescribed manner);
a document on the basis of which the personal data of the person on whose behalf the Application for Exchange was submitted was changed, or a copy thereof, duly certified by a notary or a person equated to him in accordance with the norms of civil legislation of the Russian Federation;
insurance certificate subject to exchange.

In this case, the issued insurance certificate (or its duplicate) will be issued to the person acting on behalf of the citizen on the basis of a power of attorney. To obtain an insurance certificate, the person in whose name the power of attorney is issued must present the power of attorney and an identification document.

Question No. 9. Can a foreign citizen working in Russia obtain an insurance certificate?

Answer. The following categories of foreign citizens and stateless persons are subject to registration as insured persons in the compulsory pension insurance system:

1) foreign citizens and stateless persons who permanently reside on the territory of the Russian Federation (this status is confirmed by a residence permit);

2) foreign citizens and stateless persons who temporarily reside on the territory of the Russian Federation (status is confirmed by a temporary residence permit);

3) foreign citizens and stateless persons who temporarily reside on the territory of the Russian Federation (with the exception of highly qualified specialists in accordance with Federal Law No. 115-FZ dated July 25, 2002 “On the legal status of foreign citizens in the Russian Federation”);

IMPORTANT! Compulsory pension insurance does not apply to highly qualified specialists from among foreign citizens or stateless persons temporarily staying on the territory of the Russian Federation.

However, at present, individuals and legal entities have real-time access to a significant number of state and municipal services in electronic form (including electronic services of the Unified Portal of State and Municipal Services and electronic services of the Internet portal “Pension Fund of the Russian Federation ").

At the same time, the majority of public services are provided in real time to citizens who have registered in the Unified Identification and Authentication System, for which a SNILS is required.

In this regard, in order to implement the Federal Law of July 27, 2010 No. 210-FZ “On the organization of the provision of state and municipal services,” the territorial bodies of the Pension Fund of the Russian Federation register in the OPS system all applicants, including foreign citizens who are highly qualified specialists in in accordance with Law No. 115-FZ, and issue them insurance certificates.

However, it should be borne in mind that foreign citizens or stateless persons from among highly qualified specialists temporarily staying on the territory of the Russian Federation can be registered in the OPS system without subsequent consideration of pension rights. This means that the calculation and payment of insurance premiums for compulsory health insurance for the named persons is not carried out by policyholders. Individual (personalized) registration information for this category of citizens is also not subject to submission.

The above-mentioned foreign citizens and stateless persons legally residing in the territory of the Russian Federation can submit to the territorial body of the Pension Fund of Russia the Questionnaire of the insured person personally or through the policyholder (that is, the organization in which the insured person works).

Attention! Foreign citizens and stateless persons cannot submit the Insured Person's Questionnaire through multifunctional centers for the provision of state and municipal services.

If the identity document of the insured person (for example, the national passport of a foreign citizen) is issued in a foreign language, then the Questionnaire of the insured person is filled out on the basis of a notarized translation of the identity document into Russian.

Question No. 9. How to obtain an insurance certificate of compulsory pension insurance for a child?

Answer. Children who are citizens of the Russian Federation (regardless of their place of residence), as well as children who are foreign citizens, subject to their permanent or temporary residence, as well as temporary stay on the territory of the Russian Federation, are subject to registration in the compulsory pension insurance system. Registration in the compulsory pension insurance system for children is carried out on the basis of the Questionnaire of the insured person in the ADV-1 form.

Registration of minors under 14 years of age (including newborns).

For a minor under the age of 14, the Questionnaire is submitted by his legal representative (parents, adoptive parents, guardians, trustees). The presence of the child himself when the legal representative submits the Questionnaire is not required. A minor is also not required to have a power of attorney from the legal representative.

When submitting the Insured Person's Questionnaire for a child under 14 years of age, the child's legal representative shall present:

the child’s birth certificate (if necessary, a document confirming the child’s citizenship of the Russian Federation is also provided);
for children from among foreign citizens and stateless persons - an identity document and a document confirming their status on the territory of the Russian Federation (permanent or temporary residence, temporary stay);
identification document of the legal representative;
if a guardian (trustee) applies for registration of a teenager - a document confirming the establishment of guardianship (trusteeship).

An insurance certificate issued in the name of a minor under the age of 14 is issued to his legal representative.

Registration of minors aged 14 to 18 years.

The insured person's questionnaire for a minor aged 14 to 18 years is submitted by the minor himself upon presentation of a passport of a citizen of the Russian Federation or by his legal representative (parent, adoptive parent, guardian, trustee). In this case, when submitting the Questionnaire by a legal representative, the presence of the teenager himself is not required. A minor is also not required to have a power of attorney from the legal representative.

When submitting the Insured Person's Questionnaire in person to minors aged 14 to 18 years, he/she presents his or her passport.

Minors from among foreign citizens and stateless persons present an identity document and a document confirming their status on the territory of the Russian Federation (permanent or temporary residence, temporary stay). If a teenager aged 14 to 18 years old is asked to register in the compulsory pension insurance system by his legal representative, then along with the Questionnaire of the insured person he must submit:

- identification document of the minor (passport);
- child’s birth certificate;
- identification document of the legal representative;
- if a guardian (trustee) applies for registration of a teenager - a document confirming the establishment of guardianship (trusteeship).

In this case, the questionnaire is filled out by the legal representative of the minor and certified by his signature.

IMPORTANT!

If the identity document of a minor (for example, a national passport of a foreign citizen or a birth certificate of a child born on the territory of a foreign state) is issued in a foreign language, then the Insured Person’s Questionnaire is filled out on the basis of a notarized translation of the identity document into Russian.

If the identity document is filled out in a national language that uses Cyrillic as a graphic basis, then regardless of the fact that the alphabet of the national language is built on a graphic basis of Cyrillic, the details of the Questionnaire are filled out on the basis of a notarized translation of the identity document of the insured person , into Russian from the national language.

Question No. 10. Can parents obtain an insurance certificate issued for a teenager over the age of 14 from the territorial Office of the Pension Fund of Russia? Does this require a notarized power of attorney issued by the teenager?

Answer. In accordance with current legislation, a citizen of the Russian Federation who has reached the age of 14 and lives on the territory of the Russian Federation is required to have a passport of a citizen of the Russian Federation. In this regard, the registration of a teenager aged 14 years and older, as well as the issuance of an already issued insurance certificate of compulsory pension insurance, is carried out on the basis of the child’s passport and upon his personal application to the territorial bodies of the Pension Fund of the Russian Federation.

At the same time, according to Article 21 of the Civil Code of the Russian Federation, civil capacity arises in full with the onset of adulthood, that is, when a citizen reaches the age of eighteen. Until this age, his rights and responsibilities are realized and protected, and his interests are represented by legal representatives - parents, adoptive parents, trustees. In this case, no special powers are required for legal representatives.

When carrying out actions on behalf and in the interests of a minor aged 14 to 18 years, legal representatives do not require a power of attorney. Confirmation of the authority of the legal representative (for example, a parent) is the passport and birth certificate of the represented minor.

In this regard, his legal representative can also apply for registration in the compulsory pension insurance system of a minor aged 14 years or older (including the issue of exchanging an insurance certificate or issuing a duplicate). In this case, the legal representative must submit:

1) passport of a minor (for citizens of the Russian Federation) or other document confirming the identity of a child who is a foreign citizen or stateless person;

2) a document confirming that the minor has citizenship of the Russian Federation (if necessary);

3) a document confirming the status of a foreign citizen or stateless person on the territory of the Russian Federation (permanent or temporary residence, temporary stay); 4) identification document of the legal representative;

5) a document certifying family ties with the minor (for example, a birth certificate) or a document certifying the relevant powers (for trustees).

An insurance certificate issued in the name of a minor aged 14 to 18 years can be issued both to the minor himself upon presentation of an identification document, and to his legal representative.

The legal representative of a minor aged 14 to 18 years has the right to receive from the territorial Office of the Pension Fund of the Russian Federation an insurance certificate of compulsory pension insurance issued in the name of the teenager on the basis of the passport of the legal representative and a document certifying family ties (birth certificate), or a document certifying the relevant authority ( for trustees).

Almost every company is faced with the problem of which payment attribute to indicate in the calculation of insurance premiums: 1 or 2. This line “payment attribute” in Appendix 2 of the calculation of insurance premiums appeared quite recently, when control over contributions came under the jurisdiction of the Federal Tax Service. Let's figure out what it is: payment sign 1 or 2, in what cases to indicate this or that code, and how a company can independently decide on its choice.

What indicator of payments should be used when calculating insurance premiums?

To determine which payment attribute to put - 1 or 2 in Appendix 2 of the calculation of contributions, you must first understand what a “payment attribute” is and what it is connected with.

A benefit feature is a system by which your employees will be able to receive benefits due to disability or maternity. At the moment, there are two payment systems: credit and direct.

* - payments that can be received directly from the Social Insurance Fund:

sickness benefits (sick leave, including in connection with pregnancy and childbirth);
payment if a woman registers with an antenatal clinic in the early stages of pregnancy;
monthly child care allowance until the child reaches 1.5 years of age;
payment for the required four days of leave for a parent if he is caring for a disabled child.

A direct indication of payments exists only in the regions participating in the “Direct Payment” pilot project. Accordingly, if you have a direct indication of the payment of benefits for VNIM, then when filling out Appendix 2 of Section 1 of the calculation of insurance premiums, you enter code 1. If you have a credit indicator payments, then enter code 2.

Direct payments or credit system

Direct payments of VNIM benefits or an offset system depend on whether your region is included in the Direct Payments program. What is this program?

Since ancient times in the Russian Federation, insurance payments were made exclusively according to the credit system. Companies, having paid social insurance the required insurance amounts from the income of their employees, were still liable to them for these payments.

Since if an employee took sick leave, the organization was obliged to pay him disability benefits from its own funds, and then demand a refund from the Social Insurance Fund.

Due to the fact that financial situations in the course of business activities are different, the employer did not always fulfill his duties to the employee in good faith. This caused a lot of controversy, created unnecessary red tape, and forced companies to spend their own money on benefits.

And since 2011, the Russian government has been trying to change the system of payment of benefits for temporary disability, pregnancy and childbirth. From year to year, it systematically includes regions in the “Direct Payments” pilot program so that by 2021, throughout the Russian Federation, the payment of benefits to contribution payers occurs exclusively directly from the Social Insurance Fund, bypassing the company budget.

What are the benefits of direct payments?

This is beneficial for the following reasons:

employees who pay insurance premiums are guaranteed to receive benefits in full, regardless of the availability of funds in the organization;

companies can only transfer insurance premiums from the salaries of their employees, and further actions fall on the shoulders of the fund, which significantly reduces the amount of work and documentation;

organizations get rid of unnecessary expenses and the need to withdraw money for benefits from their business operations;

the risk of disputes and proceedings, including litigation, between employees and employers is reduced.

Having closed the sick leave, the employee, bypassing the organization where he works, goes with him directly to the territorial bodies of social security, and within 10 days is guaranteed to receive temporary disability benefits.

Thus, the advantages of the direct payment system over the credit system are obvious. All that remains is to determine whether your region belongs to the pilot program or not.

Which regions are included in the pilot project for direct payments?

Letter of the Federal Tax Service dated February 14, 2017 N BS-4-11/2748@ comes to the rescue, which states that in accordance with paragraph 2 of the Decree of the Government of the Russian Federation dated April 21, 2011 N 294, the pilot project is currently being implemented in:

Karachay-Cherkess Republic,

Nizhny Novgorod region,

Astrakhan region,

Kurgan region,

Novgorod region,

Novosibirsk region,

Tambov region,

Khabarovsk region,

Republic of Crimea and Sevastopol,

Republic of Tatarstan,

Belgorod region,

Rostov region,

Samara region,

Republic of Mordovia,

Bryansk region,

Kaliningrad region,

Kaluga region,

Lipetsk region,

Ulyanovsk region.

However, this is far from a complete list, since from 2018 the credit system will be replaced with direct payments in a number of regions (see table).

Attention! Before filling out the payment attribute in Appendix 2 for calculating insurance premiums , Be sure to check whether your region has a direct payment system or whether you work on an offset system.

This can be done on the website “Federal Portal of Draft Regulatory Legal Acts”, where you will find all the changes to the Russian Government Decree No. 294 of April 21, 2011, which, in fact, regulates the issue of direct and offset payments.

Also, the list of regions and the sequence of their introduction are contained directly in this very Decree of the Government of the Russian Federation of April 21, 2011 No. 294.

Sign of payments in Appendix 2 for calculating insurance premiums

Let us remind you that Regulation 2 of Section 1 of the calculation of insurance premiums is included in the list of mandatory sheets for submission to the tax office. When filling out Appendix 2 to Section 1 of the calculation of insurance premiums, first of all you need to determine on what basis: 1 or 2 the insurance amounts are paid. We described in detail how to do this above.

Note! Most payers will have the number “2” in field 001. The number “1” will be able to be entered only by payers who are located on the territory of the constituent entities of the Russian Federation participating in the pilot project, where residents receive direct payments from the Social Insurance Fund of the Russian Federation.

It is worth noting that if you incorrectly indicated the payment attribute in the calculation of insurance premiums, then you should not be alarmed. The company will not be fined for this. You simply make a correction and submit the corrected calculation to the Federal Tax Service.

It is not necessary to make a clarification, since this error does not reduce or increase the amount of insurance premiums paid.

What sign of an insured person for compulsory social insurance should be indicated in the report on insurance contributions for an employee working under a civil law contract?

There is no official clarification on this issue yet. According to the law, persons insured in the compulsory social insurance system are persons subject to compulsory social insurance in case of temporary disability and in connection with maternity. Employees working under the GPA do not belong to such persons; therefore, when filling out the calculation of insurance premiums for these employees, you must indicate the attribute of the insured person in the compulsory social insurance system “2”. For more precise clarification on this issue, you can contact your tax office.

How to prepare and submit a calculation of insurance premiums to the Federal Tax Service

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Federal Law of December 29, 2006 No. 255-FZ

Law

On compulsory social insurance in case of temporary disability and in connection with maternity

<…>

Article 2. Persons subject to compulsory social insurance in case of temporary disability and in connection with maternity

1. Citizens of the Russian Federation, foreign citizens and stateless persons permanently or temporarily residing in the territory of the Russian Federation, as well as foreign citizens and stateless persons temporarily residing in the Russian Federation (for with the exception of highly qualified specialists in accordance with Federal Law of July 25, 2002 No. 115-FZ “On the legal status of foreign citizens in the Russian Federation”):

1) persons working under employment contracts, including heads of organizations who are the only participants (founders), members of organizations, owners of their property;

2) state civil servants, municipal employees;

3) persons holding government positions in the Russian Federation, government positions in a constituent entity of the Russian Federation, as well as municipal positions filled on a permanent basis;

4) members of a production cooperative who take personal labor participation in its activities;

5) clergy;

6) persons sentenced to imprisonment and involved in paid work.

2. Persons subject to compulsory social insurance in case of temporary disability and in connection with maternity in accordance with this Federal Law are insured persons.

The calculation is filled out by payers for all insured persons for the last three months of the billing (reporting) period, including in whose favor during the reporting period payments and other remunerations were accrued within the framework of labor relations and civil contracts, the subject of which is the performance of work, provision of services, under copyright contracts, in favor of authors of works under agreements on the alienation of the exclusive right to works of science, literature, art, publishing license agreements, license agreements on granting the right to use works of science, literature, art, including remunerations accrued by rights management organizations on a collective basis in favor of the authors of works under contracts concluded with users, or with whom employment contracts and (or) civil law contracts have been concluded.

22.2. In personalized information about insured persons (hereinafter in this section - information), which does not contain data on the amount of payments and other remuneration accrued in favor of an individual for the last three months of the reporting (calculation) period, subsection 3.2 of section 3 is not filled out.

22.3. When filling out line 010 during the initial submission of information for the billing (reporting) period, “0--” is entered; in the updated calculation for the corresponding billing (reporting) period, the adjustment number is indicated (for example, “1--”, “2--” and etc).

The value of field 020 must correspond to the value of the “Calculation (reporting period (code)” field of the calculation title page.

22.9. Line 060 indicates the TIN of an individual assigned to this individual upon registration with the tax authority in the prescribed manner (if any).

22.11. Line 080 indicates the full last name of the individual in accordance with the identity document.

22.12. Line 090 indicates the full name of the individual in accordance with the identity document.

22.13. Line 100 indicates the full middle name of the individual in accordance with the identity document.

22.14. Line 110 indicates the date of birth of an individual in accordance with his identity document.

If an individual does not have citizenship, line 120 indicates the code of the country that issued the document proving his identity.

22.16. Line 130 indicates the digital gender code of an individual in accordance with the All-Russian Classifier of Population Information (OK 018-2014) according to the identity document:

"1" - male;

"2" is female.

22.18. Line 150 indicates the details of the identity document of an individual (series and number of the document). The "N" sign is not included; the series and document number are separated by the " " ("space") sign.

"1" - is the insured person;

"2" - is not an insured person.

22.20. Subsection 3.2 contains information on the amounts of payments and other remuneration accrued by payers of insurance contributions in favor of an individual, as well as information on accrued insurance contributions for compulsory pension insurance.

22.21. When filling out subsection 3.2, when the payer of insurance premiums calculates payments and other remunerations to an individual subject to insurance premiums at different rates, the required number of calculation lines is filled in.

22.22. When submitting information, the adjustment of which is not related to a change in the rate of insurance premiums, all indicators of the form, both those that need to be adjusted and those that do not require adjustment, are filled out in the corrective form.

When submitting information, all indicators of the form, both those that need to be adjusted and those that do not require adjustment, are filled out in the corrective form.

22.23. Subsection 3.2.1 does not take into account the amounts of payments and other remuneration accrued by the payer in favor of an individual, from which insurance premiums are calculated, as well as the amount of insurance premiums calculated by the payer of insurance premiums in favor of an individual in accordance with Article 428 of the Code.

22.24. Columns 190 indicate the serial number of the month in the calendar year ("01", "02", "03" and so on) for the first, second and third month of the last three months of the billing (reporting) period, respectively.

22.25. Columns 200 indicate the category code of the insured person in accordance with the category codes of the insured person in accordance with Appendix No. 8 to this Procedure for the first, second and third month of the last three months of the billing (reporting) period, respectively. This code is filled in with capital letters of the Russian alphabet.

22.26. Columns 210 indicate the amount of payments and other remuneration accrued by the payer in favor of an individual for the first, second and third month of the last three months of the billing (reporting) period, respectively, separately for each month and category code of the insured person.

22.27. Columns 220 indicate the base for calculating insurance contributions for compulsory pension insurance in amounts not exceeding for each insured person the maximum value of the base for calculating insurance contributions established by the Government of the Russian Federation in accordance with paragraphs 4 and 5 of Article 421 of the Code, for the first, second and the third month of the last three months of the billing (reporting) period, respectively, separately for each month and category code of the insured person.

22.28. Columns 230 indicate the amounts of payments and other remuneration accrued in favor of an individual under civil contracts for the first, second and third month of the last three months of the billing (reporting) period, respectively, separately for each month and category code of the insured person.

22.29. Columns 240 indicate the amount of insurance premiums calculated by the payer of insurance premiums in favor of an individual in amounts not exceeding for each insured person the maximum base for calculating insurance premiums established by the Government of the Russian Federation in accordance with paragraphs 4 and 5 of Article 421 of the Code, for the first , the second and third month of the last three months of the billing (reporting) period, respectively, separately for each month and the tariff applied by the payer to payments and other remuneration in favor of an individual separately for each month and category code of the insured person.

22.30. Line 250 indicates the total amount of payments and other remunerations accrued by the payer in favor of an individual for the last three months of the billing (reporting) period, the base for calculating insurance contributions for compulsory pension insurance in amounts not exceeding for each insured person the maximum base for calculation of insurance premiums established by the Government of the Russian Federation in accordance with paragraphs 4 and 5 of Article 421 of the Code, as well as the amount of insurance premiums accrued by the payer of insurance premiums in favor of an individual for the last three months of the billing (reporting) period.

22.31. Subsection 3.2.2 takes into account the amounts of payments and other remuneration accrued by the payer in favor of an individual, on which insurance premiums are calculated, as well as the amount of insurance premiums accrued by the payer of insurance premiums in favor of an individual in accordance with

Mandatory pension insurance. What else do you need to know about calculating insurance premiums? Individual personal account in the Pension Fund of Russia