Insurance premiums for OPS, what are they?

Currently, fundamental changes are taking place in the field of pension provision for citizens of the Russian Federation. At the moment, there have been no changes in the field of compulsory pension insurance (OPI). Insurance premiums for compulsory health insurance also remain with the employer. They represent mandatory payments as a percentage of employee income and are not a fixed amount (except for individual entrepreneurs). The essence of the compulsory pension system is that when citizens reach retirement age, they are provided with a cash pension. Since 01/01/2017, the functions of insurance premiums have been performed by the Federal Tax Service.

Let's look at contributions to compulsory pension insurance in force in 2020.

Regulatory regulation

Federal Law “On Compulsory Pension Insurance in the Russian Federation” dated December 15, 2001 N 167-FZ regulates the basics of compulsory pension insurance

Tax Code of the Russian Federation Part 2 Chapter 34. Insurance premiums determines the obligation of employers to make payments under compulsory health insurance

Federal Law No. 27-FZ dated 04/01/1996 determines the mandatory registration of personal property assets

Order of the Federal Tax Service of Russia dated October 10, 2016 N ММВ-7-11/ [email protected] defines the reporting forms for contributions to compulsory pension insurance, its completion and submission

Several pages of the history of NPF Sberbank

NPF Sberbank was created on March 17, 1995 and provides services to citizens and legal entities. persons. He quickly became the leading representative of this market, which is not surprising, since it operates through bank branches, of which there are more than 8 thousand throughout the Russian Federation. In almost any of them you can conclude a pension insurance agreement. Nowadays, issuing contracts through online services is gaining popularity.

NPF serves more than 8.3 million citizens and is part of the National Association. Its assets are estimated at more than 450 billion rubles.

Sberbank NPF is an exceptionally reliable fund, which is annually confirmed by authoritative rating agencies - Expert RA and the National Rating Agency. The first assigned the fund a rating of “ruAAA” - an exceptionally high level of reliability, the second - a rating of “AAA” - Maximum reliability.

For its work, the foundation has received many awards, including “Brand No. 1” and “Company of the Year,” a full list of which can be viewed on the website. Four years ago, NPF Sberbank was transformed into JSC Non-State Pension Fund of Sberbank, with rights and obligations retained.

Registration as a payer of insurance premiums

From January 1, 2017, the Federal Tax Service takes into account all payers of insurance premiums.

Registration of organizations and individual entrepreneurs with the Federal Tax Service is carried out on the basis of the Unified State Register of Legal Entities and the Unified State Register of Entrepreneurs:

organizations	at the location of the organization or its separate divisions
foreign non-profit organization	at the place of activity in the Russian Federation
IP	at his place of residence
the individual making payments (nanny, driver, etc.)	to any tax authority of your choice

Currently, for the main category of insurance premium payers for the period up to 2020 inclusive, the Tax Code of the Russian Federation has established a tariff of insurance premiums for compulsory insurance in the amount of 22% of the maximum value of the base for calculating insurance premiums for this type of insurance and 10% above the maximum value of the base for calculating insurance premiums on OPS.

Deputy Director of the Department O.F. Tsibizova

Payers of insurance premiums for compulsory health insurance

Payers are employers (organizations, individual entrepreneurs, individuals), who monthly calculate and pay contributions no later than the 15th day of the next month, after payments are made to individuals.

The amount of insurance premiums is calculated in rubles and kopecks and is calculated separately for compulsory health insurance, compulsory health insurance, compulsory medical insurance.

If the amount of expenses incurred for the payment of insurance premiums exceeds the total calculated amount, then the resulting difference is subject to offset by the Federal Tax Service against upcoming insurance or compensation payments.

Insurance coverage

Following from the Federal Law, insurance coverage consists of the following types of payments:

payment of savings to legal successors upon the death of a citizen;
lump sum payment of savings;
savings payments;
pension accrued upon reaching retirement age;
upon loss of a breadwinner;
social benefits spent on burial;
urgent payments;
insurance coverage for a citizen with any disability group;
fixed payments towards pension.

The main factor influencing all these payments is the pension capital of the insured citizen.

Find out how to get a pension supplement after age 80 in 2020. Who has the right to choose a pension and receive two types of it in the Russian Federation? Details below.

An application for dismissal due to retirement is possible.

Possibility of increasing the amount of payments

Any person participating in the program has the right not only to control the status of the account, but also to form a balance, increasing it. Citizens can increase their own payments with the help of:

voluntary contributions;
government support measures;
transfer of funds to non-state PFs.

Even if the transfer for the purpose of investment was unsuccessful, and the citizen lost most of the accumulated funds, he will receive insurance from the state . The entire accumulated amount will be available to the citizen if there are reasons for payment. If a person dies before the pension is determined, then the funds from the individual account will be inherited.

Video: How to register in the Pension Fund Personal Account

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For future retirees

Base for calculating contributions to compulsory pension insurance

The base is calculated as the amount of payments accrued by the employer-payer of insurance premiums, with the exception of amounts not subject to taxation (benefits, compensation, financial assistance, etc.), the accrual base is determined separately in relation to an individual individually at the end of each month on an accrual basis with beginning of the year.

The basis for calculating insurance premiums for compulsory health insurance has a limitation, after which insurance premiums paid when calculating at the rate of insurance premiums for compulsory health insurance in the amount of 22% are subject to payments in excess of the limit in the amount of 10% of the excess.

The maximum value of the base is subject to indexation annually from January 1 of the corresponding year based on the average salary in the Russian Federation.

The maximum base for calculating contributions to compulsory pension insurance in 2020 is 1,021,000 rubles.

The insurance premium rate in general in 2020 is 30%:

22% – for OPS within 1,021,000 rubles. and 10% above the base
2.9% – on OSS
5.1% for compulsory medical insurance

Insured persons in the Pension Fund

Referring to Article 7 of Federal Law No. 167, any citizen paying insurance premiums is a participant in the system. Payment is equivalent to joining a system that gives corresponding rights to citizens.

The following persons can obtain insurance:

Russian citizens who work outside the country, but send payment to the Pension Fund;
citizens from the Far East, Siberia or the North who are engaged in sectors of the economy that are traditional for the region;
citizens who are individual entrepreneurs or conduct private practice;
clergy;
citizens employed under an employment contract;
farm members;
other citizens with SNILS.

Insured persons in the Pension Fund do not necessarily have to be citizens of the Russian Federation; foreigners who work in the country can also pay, the main thing is that the qualification category of the foreign specialist is not high.

Pension rights of citizens

The main right that an insured citizen receives is to receive insurance coverage from a pension upon the occurrence of an insured event. But in addition to this, other rights are assigned:

Obtaining complete information about the account, the amount and register of contributions, points without any obstacles from the PF employee. A participant in the system has the right to receive information in full at his request. The information is confidential, so only the number holder has access.
If SNILS is lost or an error is made in it, then the re-issuance of the certificate will be free.
A citizen has the right to dispose of savings (move them to other pension organizations, change the management company, and so on).
Timely payments from capital.
If any of the rights have been violated, the citizen can go to court to resolve the problem.

Personalized accounting

In order for OPS to be regulated by authorities, an individual accounting system is used. The information goes to the Pension Fund. The system stores the following information:

number of points;
personal data;
the amount of savings;
salary information;
information about insurance premiums;
information about employment and type of activity.

Find out how to retire early if you are downsizing in 2020. Read about how to register with the Pension Fund here.

The system is necessary because it allows you to reduce the possibility of making an error to zero.

Personal account in the Pension Fund of Russia

Registration involves opening an individual personal account and assigning a SNILS number. The insurance number for a person is unique and for life, which helps to identify errors in accounting.

An individual personal account consists of several parts , each of which is aimed at containing certain information:

The general part is full name, registration address, information about income, citizenship, residence address, information about work activity, and so on.
The special part is data on rights to a funded pension.
Professional part - information about contributions to the fund, professional experience, payment amounts, investment income.

The SNILS number is issued to a person once, after which it cannot be changed. The document itself can be released if it is lost, damaged, contains erroneous information or has a typo.

Information about the account can be viewed through a statement issued by the Pension Fund. The second way is through your personal account on the State Services portal. The information will be entered into seven blocks.

Responsibilities of the insured persons

In addition to rights, the insured citizen also receives a number of obligations:

all data provided must be reliable;
if changes have been made to the documents (change of first name, last name, place of residence, work), then the Pension Fund must be notified about this;
a citizen must fully comply with the conditions for the appointment and issuance of a pension.

Responsibility of the employee to the employer and the Pension Fund of Russia

Each employee of the Russian Pension Fund has his own duties, prescribed in the fund’s charter, and if they are not fulfilled, the outflowed amounts will be paid for violating the rights of a citizen. Thus, any Pension Fund will be able to compensate for the damage caused to a participant in the system by unlawful actions of employees.

The procedure for calculating insurance premiums for compulsory health insurance

To determine the base for contributions to compulsory pension insurance, all payments and benefits to employees are taken into account, except:

state benefits
compensation
travel expenses within normal limits

The calculation is made on an accrual basis. Until the payment amount reaches 1,021,000 rubles. (in 2020) 22% is accrued on compulsory pension insurance, above this amount - 10%. Calculation of contributions - in rubles and kopecks (without rounding).

The transferred contributions are written off as expenses.

Payment of insurance premiums for compulsory health insurance in 2020

Payments are transferred by payment order, where the budget classification code must be indicated in field 104. Contributions to the Federal Tax Service in 2020 are paid for each type of insurance separately.

The BCC for contributions to OPS is indicated - 1821020201061010160, regardless of whether it is the main payment or penalties and fines

Payment of contributions is made monthly no later than the 15th day of the following month, and reporting is provided quarterly.

Calculation of insurance premiums (DAM) in 2020 is provided in the form approved by the Federal Tax Service of the Russian Federation dated October 10, 2016 No. ММВ-7-11/ [email protected] , the due date of which, according to Article 431 of the Tax Code of the Russian Federation, is the 30th day following the reporting period month (for example, for 9 months of 2020 - 10/30/2020, for a year - 01/30/2020).

The RSV is represented by a title page and 3 sections with appendices. If the organization has more than 25 employees, then the DAM is submitted electronically, if there are 25 or fewer, it can be submitted in paper form (at the discretion of the employer). If an error is found in the DAM, then 5 days are given for correction (10 days for paper reporting). The control ratios of the DAM indicators were approved by order of the Federal Tax Service of Russia dated October 10, 2016 No. ММВ-7-11/ [email protected]

Important! Payers who do not pay amounts to individuals: individual entrepreneurs, lawyers, mediators, notaries and other persons engaged in private practice), except for the heads of public utility services, are not required to fill out and submit the DAM.

What are OPS and NGOs: definition of terms and what you should know

Hello, please explain what OPS is and what NGO means? It’s constantly used in your articles, but I couldn’t find the explanation.

Answer from an npfrate.ru expert: Contrary to popular belief, caring for a future song includes not only official employment and payment of contributions to the Pension Fund, but also the opportunity to choose a development option and generate future payments. This is due to the fact that the pension in our country is divided into two parts: insurance and funded. In order to receive decent benefits upon reaching old age, it is necessary to understand what OPS and NPO are, and what their fundamental difference is.

What is OPS

Compulsory pension insurance (abbreviated as OPS) is a state pension program that has been operating in the Russian Federation since the introduction of pension reform in 2002.

Since 2002, dramatic changes have taken place in the pension system of our country: now, instead of a distribution system, there is a distribution-savings system, thanks to which all citizens born in 1967 and younger began to form savings capital.

According to current legislation, pension capital is 6 percent of the amount of official earnings and can not only be controlled and managed by the owner, but also inherited by his successors.

Attention: You can obtain the right to pay out the accumulative capital only after the pension period has reached.

What you need to know about NGOs

Non-state pension provision (abbreviated as NPO) is an additional type of pension provision for our compatriots at the expense of non-state pension funds (NPFs) that have the appropriate license.

The goal of the NGO is to form a supplement to the state pension, providing pensioners with a higher standard of living.

Important: The size of a non-state pension does not depend on wages, length of service or the size of the state pension. Its formation is based on voluntary pension contributions paid to a specific non-state pension fund and income from their investment.

Accordingly, the more pension funds accumulate, the more impressive the non-state part of the pension will be.

While with OPS payments depend on the level of salary, with NPO the client independently chooses the amount of deductions (but not less than the established minimum).

In other words, NGOs and NGOs are related programs, and the main difference is only in the method of making contributions.

Dear readers ! If you need specialist advice on pensions and state benefits, we recommend that you immediately contact qualified practicing lawyers on social issues:

Overpaid contributions to compulsory health insurance

Payers of contributions may offset or refund overpaid amounts or contributions, penalties and fines.

The overpaid amount can be offset:

towards upcoming payments
to pay off debts on penalties and fines
returned to the payer

Offset against upcoming payments or penalties and fines is carried out independently by decision of the Federal Tax Service, which cannot prevent the payer from submitting an application in written or electronic form for offset of amounts.

Also, overpayments of compulsory medical insurance contributions can be offset against compulsory health insurance and vice versa (but not compulsory health insurance).

To return contributions overpaid, the payer submits an application (can be submitted within 3 years from the date of payment) and the amount is returned within 1 month after receipt of the application. But if there is a debt on penalties and fines, a refund can be made only after they are offset against its repayment.

Class of OPS

OPS are divided into classes. What class a particular department has depends on the population it serves and the size of its service area. In total, there are 5 classes of OPS at Russian Post:

5th and 4th grades. Usually they are combined, since the difference between them is small. These are branches of Russian Post, located mainly in small rural areas. The staff of such branches is small - as a rule, it is 1-3 operators, a chief and several postmen.
3rd grade. The most common. This includes Russian Post security systems located in residential areas of cities - so to speak, “yard” security systems. The staff is average. There are branches divided into two departments: insurance and CVPP. The insurance department issues pensions, receives and sends money transfers, receives letters and parcels, and issues them. At CVPP, employees work only with parcels, small packages and EMS shipments.
2nd grade. These are large branches that are open seven days a week, but not 24 hours a day. They are duty departments. The staff is more expanded.
1 class. Sorting shops and 24-hour security guard stations belong to class 1. Their work is never interrupted, they never have days off. Even on New Year's Eve, these security forces continue their work. The number of operating windows reaches twenty, the staff is huge. Sorting shops are hidden from clients; they do not serve the population. Their task is to route incoming shipments from all over the immediate region to different parts of the world. It is also impossible to call there - only the management of Russian Post in the region has a direct connection with these OPS.

Answers to common questions

Question No. 1 : What tariffs for compulsory security contributions are applied by FEZ participants in the territories of Crimea and Sevastopol?

Answer : In the territories of Crimea and Sevastopol, for 10 years from the date they received FEZ status, the insurance tariff is 7.6% (including for compulsory insurance - 6.0%).

Question No. 2 : Should insurance premiums be charged for travel expenses for which the employee has not reported?

Answer : If the employee agrees to return the amount of travel allowances, then they are deducted from the salary, if not, then personal income tax and insurance contributions must be calculated. If the money is returned independently or through the court, then an updated DAM is submitted.