Существует четыре вида страховых взносов.
•Пенсионные взносы. Они делятся на взносы на страховую пенсию и взносы на накопительную пенсию.
•Медицинские взносы.
•Взносы на обязательное соцстрахование на случай временной нетрудоспособности и в связи с материнством. За счет этих взносов Фонд соцстраха выплачивает пособия по больничным листам и декретные пособия.
•Взносы по страхованию от несчастных случаев на производстве и профзаболеваний. Неофициальное их название – взносы «на травматизм».
В 2009 году и раньше первый, второй и третий вид страховых взносов входили в единый социальный налог. В период с 2010 года по 2016 год они регулировались Федеральным законом от 24.07.09 № 212 (далее – Закон № 212-ФЗ). Начиная с 2017 года, они регулируются главой 34 Налогового кодекса.
Взносы «на травматизм» – регулируются Федеральным законом от 24.07.98 № 125-ФЗ (далее – Закон № 125-ФЗ) и Федеральным законом от 22.12.05 № 179-ФЗ.
Плательщиками страховых взносов являются:
• организации, которые начисляют зарплату сотрудникам и (или) выплачивают вознаграждение подрядчикам – физическим лицам;
• индивидуальные предприниматели, которые начисляют зарплату наемным работникам и (или) выплачивают вознаграждение подрядчикам – физическим лицам;
• физические лица без статуса ИП, которые начисляют зарплату наемным работникам и (или) выплачивают вознаграждение подрядчикам – физическим лицам;
• индивидуальные предприниматели и лица, занимающиеся частной практикой (адвокаты, нотариусы и проч.); то есть те, кто трудится «на себя», а не на работодателя.
Бывает так, что один и тот же человек подходит сразу под несколько приведенных выше определений. В этом случае страховые взносы нужно платить по каждому основанию. Самый распространенный пример – индивидуальный предприниматель, который трудится «на себя» и при этом имеет штат наемных работников. Такой ИП должен отдельно начислить взносы на собственные доходы и отдельно – на зарплату работников.
Страховые взносы начисляются на:
– Выплаты сотрудникам.
Работодатели-организации и работодатели-ИП начисляют взносы на выплаты, сделанные в адрес работников в рамках трудовых договоров. К таким выплатам относится, прежде всего, заработная плата, премии по итогам работы за месяц, квартал или год, а также отпускные и компенсация за неиспользованный отпуск.
– Выплаты подрядчикам.
Пенсионные и медицинские взносы начисляются на выплаты в пользу физических лиц, не состоящих в штате, если такие выплаты сделаны в рамках авторских или иных гражданско-правовых договоров. Тут есть исключение: заказчик работ или услуг освобождается от обязанности начислять взносы в случае, когда подрядчик имеет статус ИП и платит взносы «за себя». Также под взносы не попадают суммы, выданные гражданину за приобретенное или арендованное у него имущество или имущественные права (например, взносы не начисляются на суммы, выплаченные при аренде личного автомобиля сотрудника).
Взносы по страхованию на случай временной нетрудоспособности и в связи с материнством не начисляются на выплаты по любым гражданско-правовым договорам (в том числе по авторским и договорам подряда).
Взносы на «травматизм» с выплат по гражданско-правовым договорам начисляются только в случае, если уплата взносов предусмотрена самим договором.
В отношении иностранцев и лиц без гражданства, получающих доходы в рамках трудовых или гражданско-правовых договоров, установлены определенные особенности (см. табл.).
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Существует закрытый перечень выплат, которые не облагаются пенсионными и медицинскими взносами, а также взносами на случай временной нетрудоспособности и в связи с материнством. В этот список входит пособие по больничным листам, все виды установленных законом компенсаций, суточные, полученные во время командировки и проч. Полный перечень приведен в статье 422 НК РФ.
Существует и перечень выплат, освобожденных от взносов «на травматизм» (ст. 20.2Закона № 125-ФЗ).
На практике много споров возникает из-за выплат, которые не упомянуты в приведенных выше перечнях и не связаны с трудовыми обязанностями. Это относится, в частности, к премиям по случаю юбилея, к стоимости путевок, оплаченных работодателем и др. По мнению страхователей, взносы на такие суммы начислять не нужно, однако налоговики и сотрудники фондов считают иначе. Подобные споры нередко заканчиваются в суде, причем арбитражная практика по данному вопросу весьма противоречива
Как рассчитать базу для начисления взносов