Changes in the administration of Russian social insurance contributions


From 1 January 2017, a number of major changes to the administration of insurance contributions take effect in Russia.

From 1 January 2017, calculation and payment of insurance contributions for compulsory pension and health insurance as well as insurance in case of temporary disability and maternity (hereinafter - insurance contributions) are governed by chapter 34 of part two of the Russian Tax Code.

The major changes on insurance contributions are as follows:

  • Tax authorities take control of the calculation and payment of insurance contributions, including tax audits and checks.
  • Changes in the forms and deadlines for reporting - companies making payments and other compensations to employees submit a uniform calculation on payment of insurance contributions to the tax authorities (sub-item 1 of item 1 of article 419, item 7 of article 431 of the Russian Tax Code). This should be submitted no later than the 30th day of a month following the reporting period (item 7 of article 431 of the Russian Tax Code).
  • The budget classification codes for the payment of insurance contributions are expected to change.
  • A penalty is introduced for underreporting the insurance contributions base.
  • Changes in the deadline for submitting monthly reporting to the Pension Fund of the Russian Federation on form СЗВ-М. Personified accounting information listed in item 2.2 of article 11 of the Federal Law #27-FZ dated 1 April 1996 and provided on form СЗВ-М is to be submitted no later than the 15th day of a month following the reporting period (items 1 and 2.2 of article 11 of the Federal Law #27-FZ dated April 1, 1996 and the Resolution of the Board of the Pension Fund of the Russian Federation #83п dated February 1, 2016).
  • Changes in the deadline for submitting personified accounting information about the length of employment of those insured to the pension fund of the Russian Federation. The information listed in item 2 of article 11 of the Federal Law #27-FZ dated April 1, 1996 (items 1 and 2 of article 11 of this Law) should be submitted annually, not later than 1 March of the year following the reporting year.
  • A penalty of 1000 rubles is introduced for the violation of personified pension accounting information, submitted in electronic document form.
  • A three-year limitation period is introduced for personal record keeping.

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