Contributions to the Social Insurance Fund should be calculated by all organizations if they have employees under labor contracts. However, there are legal ways to reduce mandatory payments or not transfer money to the fund for a while.
Instructions
Step 1
In the FSS, 2 types of contributions are charged: for compulsory social insurance in case of temporary disability and in connection with maternity and for insurance against industrial accidents and occupational diseases. They must be charged from the salaries received by the employees of the organization. In this case, payments are made at the expense of the company, and not the employee.
Step 2
Enter into civil contracts with employees. In this case, you will not have to assess contributions for disability and maternity. Deductions for "injuries" are usually also not made, except for the case when such a duty is prescribed in the contract.
Step 3
A civil contract is concluded for a specific job, and payment under it can be made only after receiving some results. In this case, you cannot pay a monthly fixed salary. Also, labor discipline does not apply to such contractors, because you will be remunerating them not for the hours spent in the office, but for the results of their work. Therefore, it is possible to arrange relationships in this way, for example, with web designers or developers of printed products. Those. with those people whose work result can be measured and recorded in some way.
Step 4
Attract individual entrepreneurs to cooperation. So you will save not only on contributions to the Social Insurance Fund, but also on contributions to the Pension Fund. For example, you can entrust an individual entrepreneur with the accounting of a small company.
Step 5
The FSS is obliged to reimburse companies for sick leave payments and benefits in connection with pregnancy and childcare. Therefore, in a specific month, the company must pay the difference between the assessed contributions from employees' salaries and the amount that the FSS must reimburse. Thus, in some periods the company may not only pay less contributions, but also not transfer money to the fund at all.
Step 6
If in some month the amount of compensation exceeded the amount of assessed contributions, then the difference is taken into account in the next month. This rule is valid within a calendar year. If at the end of the year there is a debt to your company for the FSS, the fund must transfer money to you after providing them with the necessary documentation.
Step 7
If you do not pay the obligatory payments on time, you may be charged a penalty in the amount of 1/300 of the refinancing rate for each day of delay. At the same time, you will also be obliged to pay the contributions themselves.
