Insurance premiums in the MHIF are the responsibility of any organization
All companies in different modestaxation are obliged to charge their employees wages. From this amount they must deduct insurance contributions to the FSS, MHIF and FIU. This duty is prescribed in the Tax Code of the Russian Federation.
Accountability and responsibility for insurance contributions
For failure to meet the requirements for payment and reportingin these funds the organization is brought to justice. Most often, a fine is imposed in the amount of a certain amount specified in the Tax Code of the Russian Federation. With few exceptions, the general director gets a summons to the court.
Also for each insurance premium, as it wasthe report of a certain form is submitted. In the FIU, the MHIF gives up one form once a quarter - RSB-1 FIU, in the FSS - 4-FSS. This article will detail the contributions to the MHIF.
What is MHIF
This is a compulsory health insurance fund. All citizens officially accepted for work, from the first day of their employment are registered in this fund. This procedure is mandatory, as the fund provides payment of temporary disability allowance regardless of the disease and its duration. Each constituent entity of the Russian Federation has its own MHIF division, which is responsible for the completeness and timeliness of payments for each employee, as well as for the payment of temporary disability allowance. The MHIF is a state organization. It reports directly to the state and has the right to impose fines on other organizations for non-fulfillment of obligations.
Contributions to the MHIF are paid by any organization,which has at least one employee, legally employed. In connection with the fact that the newly created organization must necessarily be the director of the company, it also reports on insurance premiums. However, there is a situation that a newly established organization is not engaged in any kind of activity, does not receive income and does not pay wages to anyone, although there is a general director in the staff list. How to be in this situation?
The RF Labor Code provides guarantees to everyonea person who works under an employment contract to receive wages. There are no exceptions to this rule. But in this case, if the CEO is the founder of the company, you can refer to the fact that at this stage of its development the organization does not yet produce products, does not provide services, therefore, does not receive profit from which it would be possible to pay wages, and also to the fact that the amount of profit is quite small and goes to the development of business and repayment of the company's expenses. In this case, there is an opportunity to postpone the payment of wages and transfer of insurance premiums to funds, but reporting should still be provided, however, zero.
Calculating the amount of contributions
Contributions to the MHIF are payments in the amount of 5.1% ofthe amount of paid wages and bonuses to each employee. This amount is paid from the settlement account of the organization, reducing its income. However, at the same time, it is possible to reduce the profit tax, the USN tax or the UTII tax on the amount of insurance contributions, but not more than 50%. The amount of contributions is paid each month on the day of the payment of salaries to employees under a certain CSC in the budget. Contributions to the MHIF are a guarantee to every employee that, in case of illness, he will necessarily receive temporary disability allowance. The first three days of illness are paid at the expense of the employer, and the next period - at the expense of the budget. In case of overpayment of premiums, the extra funds transferred can be returned or set off against future payments.