A person who goes to work every day, brings profit to his boss and supports the country’s economy, in general, must be sure that he will not be left to fend for himself. To support an employee in a difficult situation, compulsory employee insurance is introduced. It is thanks to this type of insurance that one can count on the payment of disability or maternity benefits, sick leave payments, and a pension.
What it is
Employee insurance is a form of protection for the working population, aimed at maintaining the material condition in adverse situations.
We are talking about diseases, including those arising from the harmfulness of production, injuries, pregnancy, old age. Such situations limit or completely deprive a person of the opportunity to earn a living.
Therefore, employee insurance is a prerequisite for an employer.
Traditionally, employee insurance in Russia can be divided into compulsory and voluntary.
AT compulsory insurance the state will is traced, aimed at providing minimum guarantees to working citizens in the event of a decrease or loss of working capacity.
Voluntary insurance acts as additional support and can be initiated by the employer or the employees themselves.
The obligatory view is carried out in 6 directions:
- from accidents and occupational diseases;
- in case of complete or partial incapacity for work;
- life insurance;
- for pregnancy and childbirth.
Features of the
The obligation to insure your employee arises from the moment the employment contract is concluded. Based on the Labor Code, the conditions for compulsory social insurance, as well as guarantees and compensation, must certainly be included in the contract. In this case, you can specify in detail the payments and benefits due to the employee, or simply make an entry that he is insured in the general system.
If we are talking about a civil law contract, then the customer is obliged to pay contributions only for medical insurance and pension… However, the contract can provide for the obligation to pay contributions from n / a at work and occupational diseases.
Insurance of employees (insured persons) is carried out through the classic scheme of the policyholder – the insurer.
The insurers are organizations, individual entrepreneurs (who pay both for employees and for themselves), individuals without individual entrepreneurs, private practitioners.
The insurers are the Mandatory Medical Insurance Fund, the Social Insurance Fund and the Russian Pension Fund.
However, a few years ago (since 2017), the procedure for making insurance premiums changed: now they need to be transferred to the FSS and the tax office.
Specifically, you need to transfer contributions to the tax office for compulsory:
- medical insurance;
- social insurance in case of disability and maternity.
The FSS is the recipient of social insurance contributions against industrial accidents and occupational diseases.
The total amount of social insurance contributions for employees is as follows:
- 5.1% for compulsory medical insurance (there is no maximum base size).
- 22% for GPT, if payments do not exceed 1,150,000 rubles. If the size of the base is more than the specified amount, then the rate of 10% is applied.
- 2.9% for compulsory social insurance. If the size of the base is more than 865 thousand rubles, then there is no need to pay contributions.
The base from which the% is calculated should include all payments due to the employee, for example, salary, bonuses, vacation pay.
Also, employees have non-taxable payments, including:
- Government benefits;
- Compensation payments related to payment for an apartment and community services, payment of allowance in kind, reimbursement of money for vocational training, with a move to work in another place, etc .;
- Material assistance (if an employee’s family member died, due to a natural disaster, at birth or adoption, etc.);
- Voluntary contributions;
- Money additionally paid by the employer for employee pension savings;
- Money for travel to the place of vacation and back;
- Money paid to persons who organized a referendum or election campaign;
- Reimbursement of the cost of uniforms;
- Reduced fares;
- Material assistance to an employee (no more than 4,000 rubles);
- Money spent on employee training;
- Payments due to military personnel, police officers, firefighters, prison and colony employees, customs, etc .;
- Payments under contracts to foreigners and stateless persons.
5.1%, 22% and 2.9% is the general rate, however, the Tax Code provides for a reduced rate for certain categories of payers, which include, for example:
- companies engaged in the development of computer programs;
- organizations and individual entrepreneurs that use the “simplified” code and are engaged in the production of food, drink, clothing, medicines, metal products, electrical equipment, musical instruments, sporting goods and others;
- non-profit organizations using the “simplified” system and working in the field of education, health care, culture;
- other organizations.
And for some employers, on the contrary, there are additional rates for employee pension insurance in the amount of 2 to 9%. We are talking about employees employed in production with harmful or hazardous working conditions.
Also, tariffs for additional social security have been developed for aircraft employees in the amount of 14%, for employees of the coal industry – 6.7%.
Entrepreneurs and private practitioners (mediators, notaries, appraisers, etc.) pay contributions to the OPS depending on income. If for a certain period it does not reach 300 thousand rubles, then the contribution is about 30 thousand. Such payers pay a strictly fixed amount to compulsory medical insurance (6,884 rubles in 2019).
Employee insurance against occupational diseases and industrial accidents
So it is extremely important to insure, as it protects them from any adverse consequences of work activities.
The rates at which the size of contributions are determined vary from 0.2% to 8.5%, depending on the class of professional risk. For this purpose, a classifier of types of economic activities (No. 851n) has been developed.
If an insured event occurs, the injured employee can count on any of the following payments:
- lump sum payment;
- monthly payments.
In the event of a lethal outcome, relatives can receive financial support.
The Social Insurance Fund pays for treatment, rest and rehabilitation in sanatoriums, resorts, as well as the purchase of special equipment (prostheses, wheelchairs, etc.).
The obligatory type for employees always provides the most basic payments in insurance cases. Therefore, voluntary insurance is used to expand opportunities.
The company is the insurer here. Accordingly, tariffs, a list of insurance situations and the amount of payments will be established by the terms of the contract.
Many employers resort to voluntary insurance of employees against industrial accidents and occupational diseases. After all, the payments due for compulsory insurance are hardly enough for treatment and recovery.
In general, the voluntary appearance distinguishes the manager’s prudence and increases his authority in the eyes of the staff.
For certain employees, compulsory life, property and health insurance has been established in connection with the considerable danger inherent in their activities. We are talking about police officers, investigators, military personnel, customs officers, judges, employees of the Accounts Chamber, etc. The insured here is government authorities.
There is also a list of mandatory positions for medical and pharmaceutical workers.
Employee insurance reflects the social orientation of state policy and supports the material well-being of a person who has completely or temporarily lost the ability to work.
Paying social security contributions is the responsibility of every law-abiding employer. And, indeed, a good employer will also take care of additional support for employees with the help of a voluntary type.