In November 2011, the Social Insurance Fund of the Russian Federation issued clarifications on what should be included in the base for the payment of social contributions. The principle is this: insurance premiums are charged on those payments that are made within the framework of labor relations or labor contracts. The only question is what is this framework.
Instructions
Step 1
With material assistance, which is a social payment, you do not need to pay contributions, but only if this assistance does not exceed four thousand rubles per year per employee. An exception to this rule is financial assistance paid as compensation in case of natural disasters.
Step 2
The disability received or removed from the employee is taken into account from the first day of the month in which the right to disability is received or lost. Employees with disabilities should be charged social insurance contributions at a rate of 1.9 percent, pension contributions - 16 percent, and health insurance contributions - 2.3 percent.
Step 3
Employees working under a civil law contract are charged only contributions to the pension fund and medical.
Step 4
At the same time, contributions are not subject to payments made to non-employees of the company, for example, payment for sanatorium treatment to family members or former employees of the company, as well as to those who have not been an employee either in the past or in the present. This also includes vouchers, material assistance, pension allowances, etc., as well as scholarships that the company pays to its future employees.
Step 5
As for loans to employees of the company, insurance premiums are not charged on them, unless the company decides to forgive the employee a debt or, for example, to compensate the interest on the loan at the bank. The exception here is interest on a home loan.
Step 6
Everything that is included in the so-called "social package" is also subject to insurance premiums. But if the company reimburses the employee for his work-related costs (for example, the use of a personal car or other personal property), then the entire amount of these costs agreed by the parties can be excluded from the contributory base.
Step 7
It is necessary to report on the payment of insurance premiums strictly according to the new form - 4-FSS. For the first quarter of 2012, the report must be submitted no later than April 16, 2012.
