Insurance rate according to professional risk class in 2020

Insurance premiums are mandatory payments that the company transfers to a special account on a monthly basis. This is monetary compensation to protect the interests of an employee injured at work. Regardless of the fact that payments are regular and made for each employee individually, funds are paid after the occurrence of an insured event.

How the Russian compulsory pension insurance system works

In the Social Insurance Fund, tariffs for accidents in 2020 remain the same as in the previous year, but the administration itself has undergone some changes.

Next, we’ll look at the specifics of calculating insurance premiums!

Who is the payer?

Payers of contributions in case of injury are legal entities (enterprises of all forms of ownership) and individual entrepreneurs for their employees. Accrued on the amount of wages.

For employees with whom a GPC agreement is concluded, where the insurance conditions are not specified, the employer is not required to contribute funds.

The list of payments does not include:

• one-time financial assistance;
• sick leave payments;
• severance pay;
• amounts that are paid for damage caused at work;
• some other payments are determined by law.

You can find out in detail about the amounts of payments for which contributions for injuries are not calculated by reading Federal Law No. 125.

Deductions for injuries are made for the following types of income:

• salary;
• premium;
• vacation compensation;
• allowances.

No deductions are made for targeted government payments, expenses for staff development, or payments upon liquidation of an enterprise.

FSS tariffs 2020 from accidents

In order for an entrepreneur to find out what rate of injury he needs to pay, he needs to know the main type of activity of the organization. There are 32 classes in total, which include a list of types grouped according to occupational risk classes. Each one is assigned an individual OKVED code.

Order No. 851N has been in effect since January 1, 2017. It defines new classification rules. The type of activity is confirmed annually. In order for the Social Insurance Fund authorities to set a tariff at which the injury rate will be calculated, you must send supporting documents before April 15 of the current year:

• certificate of approved form;
• supporting statement;
• decoding of the balance sheet for enterprises for the previous period. Individual entrepreneurs are not required to provide reports.

Application forms and certificates can be viewed in the appendices to Order No. 55 of the Ministry of Health and Social Development.

In the Social Insurance Fund, 2020 tariffs for accidents range from 0.2 to 8.5.

If the taxpayer does not provide documents, then the FSS will independently assign a professional risk class, and the highest rate is selected - 8.5. Therefore, documents must be submitted on time, because it will be impossible to challenge the tariff, according to the new rules in force this year.

Taxes for retirees in 2020

Reporting of Injury Contributions

Since we must pay contributions for injuries, therefore, we must and account for them. We report on contributions for injuries quarterly in Form 4-FSS, approved in Appendix No. 1 to Order No. 381 of the Federal Social Insurance Fund of the Russian Federation dated September 26, 2016 (as amended by Order No. 275 of June 7, 2017).

Form 4-FSS for contributions for injuries to Social Insurance must be submitted within certain deadlines, which depend on the format in which the 4-FSS report is provided:

• 4-FSS must be submitted electronically no later than the 25th day of the month following the reporting quarter;
• on paper, the deadline for submitting 4-FSS is five days earlier than the electronic version - until the 20th day of the month following the reporting quarter.

The article has been updated in accordance with changes in current legislation on October 27, 2019

Calculation method

Accident insurance premiums in 2020 are calculated by an accountant monthly by multiplying the premium base by the tariff rate.

The contribution base is the amount of money that the employee received during the reporting month. This may include not only wages, but also other monetary rewards discussed above. It is calculated as the difference between payments under the employment contract and non-taxable contributions.

Example. The Krasny Luch enterprise is engaged in the extraction of cobalt ore - 07.29.22. This is risk class 32.

Introduction

Let us remind you that the most significant changes in the payment of insurance premiums occurred in 2020.
Then the administration of some types of insurance premiums was transferred to the Federal Tax Service. However, insurance premiums for injuries, as before, are transferred to the Social Insurance Fund. In 2020, the FSS has the following powers:

• control the flow of money;
• calculate the amount of insurance payments payable;
• demand explanations for contributions from policyholders.

In addition, Law No. 125-FZ of 1998 was supplemented with articles, in accordance with which the methods for calculating penalties and collecting arrears are determined. The law introduced provisions on conducting desk audits.

Legislators specified the procedure for calculating insurance payments, and also established settlement and reporting periods.

It is important to remember that the amount of payments to the Social Insurance Fund is influenced by a number of factors. In particular:

• type of activity of the organization (IP);
• availability of benefits for this category of contributions;
• current tariffs for contributions for injuries.

Rate and percentage of insurance contributions to the Social Insurance Fund

For this group, a tariff of 8.5 is assigned, since this is a dangerous type of activity; injuries received at work can have serious consequences, entailing large financial expenses. The salary fund for employees in March 2020 is 2.4 million rubles. Some employees were paid financial assistance in the amount of 17 thousand rubles. Based on this:

• contribution base = 2400000-17000 = 2383000 rub.;
• amount of deductions = 2383000 * 8.5% = 202555 rub.

The received amount is transferred by the company to a special account in the Social Insurance Fund.

Preferential rates

In 2020, reduced rates continue to apply for some types of activities:

• enterprises that fall into the preferential category - charity, construction, education, healthcare, etc., if they receive an annual income of no more than 79 million rubles;
• pharmaceutical staff;
• an enterprise that conducts financial activities in free economic zones defined by law;
• IT companies;

There are a large number of such categories. The rate ranges from 0 to 2%. The full list is given in Art. 427 Tax Code of the Russian Federation.

Insurance premiums: changes – 2017

Most of the powers have been transferred from the Social Insurance Fund to the National Assembly since January 1, 2017. It controls the regularity of deductions by persons conducting business activities, debt collection, and reporting analyses.

Monitoring staff performance: get ready-made reports in 2 clicks?

Main changes:

• reports are submitted for the first quarter, half a year and 9 months. Contains only the calculation algorithm;
• the calculation period is taken to be a calendar year;
• the forms of some documents have undergone changes: forms No. 22-24 have come into effect;
• The deadlines for submitting reports to authorities have been delayed.

Tariffs, categories of beneficiaries and payers have not changed at all.

Insurance against accidents at work is mandatory in the Russian Federation in 2020. It provides protection to the employee and can be paid in the form of benefits in connection with temporary disability, one-time or monthly insurance payment, additional payment for treatment, rehabilitation. The benefit cannot be more than the amount of four monthly insurance payments.

Compulsory health insurance: what is it?

This type of payment is assigned to an employee after a medical examination if he has partially or completely temporarily lost the ability to work. In the event of death, the closest relative (husband/wife, children) has the right to such funds. The amount is fixed, one-time, 1 million rubles.

Monthly payments can be indexed. The procedure is determined by the government of the Russian Federation. The maximum amount of such amounts in 2020 is 72,290.4 rubles, one-time amounts are 94,018 rubles.

Insurance premium rates and calculation methods have not changed in 2020. The main thing is to submit reports on time and confirm the type of activity.

Robot protection

In accordance with the Federal Law of the Russian Federation dated November 25. N 217-FZ “ On insurance tariffs for compulsory social insurance against industrial accidents and occupational diseases for 2009 and for the planning period of 2010 and 2011” establishes that insurance premiums are paid by the insurer in the manner and at the rates established by the Federal Law dated December 22, 2005 No. 179-FZ “On insurance tariffs for compulsory social insurance against industrial accidents and occupational diseases for 2006.”

Federal Law of the Russian Federation dated December 8, 2010 N 331-FZ extended the validity of tariffs for 2011 - 2013.

Federal Law of the Russian Federation dated December 3, 2012 N 228-FZ extended the validity of tariffs for 2013 - 2020.

On insurance rates for compulsory social insurance against industrial accidents and occupational diseases in 2013 and for the planning period 2014 and 2020

Classification of types of economic activities by occupational risk classes, coming into force on January 1, 2013.

The insurance rate is set as a percentage of accrued wages for all bases (income) of the insured, and in appropriate cases - to the amount of remuneration under a civil contract for groups of industries (sub-sectors) of the economy in accordance with occupational risk classes in the following amounts:

I class of professional risk 0.2 II class of professional risk 0.3 III class of professional risk 0.4 IV class of professional risk 0.5 V class of professional risk 0.6 VI class of professional risk 0.7 VII class of professional risk 0.8 VIII professional risk class 0.9 IX professional risk class 1.0 X professional risk class 1.1 XI professional risk class 1.2 XII professional risk class 1.3 XIII professional risk class 1.4 XIV professional risk class 1.5 XV class professional risk 1.7 XVI class of professional risk 1.9 XVII class of professional risk 2.1 XVIII class of professional risk 2.3 XIX class of professional risk 2.5 XX class of professional risk 2.8 XXI class of professional risk 3.1 XXII class of professional risk 3.4 XXIII class of professional risk 3.7 XXIV class of professional risk 4.1 XXV class of professional risk 4.5 XXVI class of professional risk 5.0 XXVII class of professional risk 5.5 XXVIII class of professional risk 6.1 XXIX class of professional risk 6.7 XXX class of professional risk 7.4 XXXI class of professional risk 8.1 XXXII class of professional risk 8.5

Insurance contributions for compulsory social insurance against industrial accidents and occupational diseases are paid in the amount of 60 percent of the insurance rates:

1) organizations of any organizational and legal forms in terms of payments accrued on all grounds, regardless of sources of financing, in cash and (or) in kind (including, in appropriate cases, remuneration under civil contracts) to employees who are disabled people of groups I, II and III;

2) the following categories of employers:

public organizations of disabled people (including those created as unions of public organizations of disabled people), among whose members disabled people and their legal representatives make up at least 80 percent; organizations whose authorized capital consists entirely of contributions from public organizations of disabled people and in which the average number of disabled people is at least 50 percent, and the share of wages of disabled people in the wage fund is at least 25 percent; institutions that are created to achieve educational, cultural, medical and recreational, physical culture, sports, scientific, information and other social goals, as well as to provide legal and other assistance to disabled people, disabled children and their parents, the only owners of whose property are the specified public organizations of disabled people.

Before April 15 of each year, enterprises must submit an application to the Social Insurance Fund to confirm the main type of activity for the past year in order to confirm the rate of contributions for accidents and occupational diseases. This application should be accompanied by a certificate of calculation of the amount of revenue for all types of activity of the enterprise.

Contribution rate for injuries

In Art. 1 of Law No. 179-FZ lists 32 tariffs. Contribution rates for injuries depend on the risk class assigned to the employer's main activity. The rates range from 0.2 to 8.5%.

The more dangerous the production is recognized, the more the insurer will pay. The risk class corresponding to a certain type of activity can be found in the Classification, approved. By Order of the Ministry of Labor dated December 30, 2016 No. 851n.

Each type of business activity corresponds to a specific OKVED code - All-Russian Classifier of Types of Economic Activities. It was approved by Rosstandart in Order No. 14-st dated January 31, 2014. Each type of activity according to OKVED corresponds to a class of professional risk. It is used to determine the tariff rate for payment of contributions.

Tariff rates of contributions are regulated by Law No. 179-FZ of 2005. It lists 32 tariff plans. The interest rate in them varies between 0.2-8.5%. To find out, you need to determine the type of activity according to OKVED. It is indicated in the Unified State Register of Legal Entities extract.

To confirm or establish a tariff plan for paying contributions for injuries, each taxpayer must provide certain documents to the Social Insurance Fund:

• application for confirmation of the main type of business activity;
• confirmation certificate;
• explanatory note to the balance sheet for the previous year (only for legal entities).

The tariff rate is set on the basis of these documents. If the taxpayer does not submit them on time, an employee of the Social Insurance Fund has the right to independently set the tariff for payment. It will no longer be possible to challenge it. This rule is specified in the legislation of the Russian Federation.

0.8 x 60 = 0.48%

At this rate, the company will pay contributions for disabled people of groups I-III.

It is worth considering that organizations that do not employ employees with disabilities can also receive a discount on payment of up to 40% of the total tariff. But this is only under the following conditions:

• the company has been operating for 3 years;
• he has no debts on contributions for injuries for previous reporting periods (including fines, penalties and interest on payments);
• The company has not recorded any deaths of employees while performing their work duties.

When deciding whether to provide a discount, the type of activity of the organization or individual entrepreneur is taken into account.

We suggest you familiarize yourself with: Compulsory medical insurance policy number, series and number of the compulsory medical insurance policy where to look, find out the compulsory health insurance policy number by last name

FSS NS and PZ

If the enterprise does not submit this confirmation within the prescribed period, then the Social Insurance Fund selects from all the declared types of activities that were reflected when opening the enterprise in the application for state registration, the type of activity according to OKVED for which the highest rate is established and sets it at all next year this rate. Even despite the fact that in fact this type of activity occupies a smaller share in the total revenue of the enterprise or is not even carried out at all, that is, the enterprise has no revenue from it. All possible types of activity of the enterprise can be seen in the extract from the Unified State Register of Legal Entities (or Unified State Register of Legal Entities). From this list, FSS employees will choose the most “traumatic” type of activity.

We recommend submitting this confirmation no later than April 15, otherwise you will have to pay increased contributions for accidents and occupational diseases for the entire 2020, because after April 15, it will be impossible to influence the established rate.

Forms: application to the Social Insurance Fund and certificate of calculation.

Encyclopedia ProfiRost, 05/10/2018

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Transfer of contributions for injuries

The employer transfers the amounts accrued for the previous billing month no later than the 15th day of the month following it. For late payment, the FSS will charge penalties.

For accrued and transferred amounts, the policyholder is required to submit Form 4-FSS to Social Insurance. The report is submitted quarterly, even in the case of complete absence of activity. Individual entrepreneurs without employees do not report to the Social Insurance Fund.

We suggest you read: How to find out your blood type and Rh factor at home

Confirm your insurance rate

Issues of 2012: No. 28: Question and answer

Insurance tariff for compulsory social insurance against accidents at work

and occupational diseases is established annually. At the beginning of the new calendar year, the employer is obliged to submit documents to the Kursk regional branch of the Social Insurance Fund of the Russian Federation to confirm the main type of economic activity, on which the insurance tariff depends.

How is the insurance rate set?

The insurance tariff for compulsory social insurance against industrial accidents and occupational diseases is established depending on the occupational risk class of the industry to which the enterprise's activities are classified. According to existing legislation, 32 classes of professional risk are defined with an insurance rate ranging from 0.2 to 8.5%.

Which occupational risk class a specific type of activity belongs to can be found out from the Classification of types of economic activities by occupational risk classes (Order of the Ministry of Health and Social Development of Russia No. 857 of December 18, 2006).

How is the profit class of a newly registered enterprise determined?

For the first time, a professional risk class is assigned when an organization is registered as an insurer in the Social Insurance Fund of the Russian Federation.

Contribution rates according to Law No. 125-FZ

Contributions for injuries are funds sent through the Social Insurance Fund to an employee as compensation for harm to health caused in the performance of their work functions.
The employer is obliged to accrue a certain amount monthly in relation to the labor income received by the subordinate. It is influenced by many factors, including:

• availability of benefits on insurance premiums for injuries;
• Kind of activity;
• approved tariffs for insurance premiums for injuries.

Despite the transfer of the bulk of contributions to tax authorities, in 2018 the FSS continues to oversee the contributions in question. Therefore, there are some changes.

Let us recall that the features and rules for deductions for injuries are regulated by Law of 1998 No. 125-FZ.

According to the law on compulsory insurance against industrial accidents and occupational diseases dated July 24, 1998 No. 125-FZ, contributions “for injuries” are paid.

These are mandatory payments transferred by policyholders to the Social Insurance Fund. Of these, individuals are paid compensation for harm to health (received while performing work duties).

This type of insurance premium (unlike those listed above) is not controlled by the tax authorities. They are supervised by social insurance.

The difference between this type of contribution and other mandatory insurance premiums lies in the special technology for determining them (individual approach).

The rates of insurance premiums for 2020 “for injuries” can be found in Art. 1 of the Law of December 22, 2005 No. 179-FZ. The fact that they are still relevant in 2020 is stated in Art. 1 of the Law of December 31, 2017 No. 484-FZ.

In 2020 (as in previous years), there are 32 contribution rates “for injuries” - a separate rate for each class of professional risk.

The rate of contributions “for injuries” differs from other insurance premiums in the specific way they are established:

• for each policyholder, tariffs are set annually by social insurance specialists;
• their value depends on the occupational risk class of the organization’s main activity;
• the main type of activity must be confirmed by submitting to the Social Insurance Fund (annually no later than April 15) a package of documents (application for confirmation of the main type of activity, a confirmation certificate and a copy of the explanations to the balance sheet);
• in the absence of this package of documents, the fund’s specialists will independently set the contribution rate based on the type of activity with the highest class of professional risk.

Let's look at an example of how the rate of contributions “for injuries” depends on the presence/absence of confirmation of the main type of activity.

Rate and percentage of insurance contributions to the Social Insurance Fund

The regional branch of the Fund determines it based on the organization’s information about the main type of activity. Organizations and individual entrepreneurs generate this information independently when creating or registering as an individual entrepreneur and indicate it in the application for state registration of a legal entity.

What if the organization has several types of economic activities?

You need to pay attention! The type of economic activity that the organization (IP) indicated first in the list will be recognized as the main one.

When do you need to confirm your main type of economic activity?

This must be done annually (with the exception of the calendar year in which the organization was created as a legal entity and registered as an insurer) until April 15 of the current year.

What documents need to be submitted?

The following are submitted to the regional branch of the FSS of the Russian Federation:

statement on confirmation of the main type of activity (established form);

certificate - confirmation of the main type of economic activity (established form);

copy of the explanatory note to the balance sheet for the previous year (except for small businesses).

How to find out what insurance rate an organization has?

The regional branch of the Social Insurance Fund sends a notification within 2 weeks about the amount of the insurance tariff established for the policyholder from the beginning of the current year.

What if the organization missed the deadline for confirming the type of economic activity?

In this case, the regional branch of the Fund is obliged to independently classify it as the type of activity that has the highest class of professional risk among the types of activities carried out by the organization.

What if there was a change in activity during the year?

The insurance rate is set for a year. If the type of activity changes during the year, the insurance rate remains unchanged.

Kursk regional branch of the FSS of the Russian Federation

How to determine the amount

The amount of the insurance tariff in accordance with the class of professional risk is established according to the table:

You can set a certain class for professional risks, and as a result, find out the tariff, taking into account the OKVED code. This is enshrined in Russian Government Decree No. 713.

Each company is required to submit annual reports to confirm the main code of economic activity. In accordance with the norms of Government Resolution No. 713, reports must be submitted no later than April 15 of each year. Documents are submitted to the FSS.

The employer must provide:

1. A statement confirming the continuation of the main type of economic activity. The document must be drawn up according to the official form used.
2. A copy of the explanatory note attached to the balance sheet. Data for the past year must be provided.
3. Certificate – a confirmation indicating that the company continues to operate under the same code that was originally indicated.

An explanatory note may not be provided if the policyholder-employer operates as a small business entity. Based on the data that will be transferred to the Social Insurance Fund, the organization can set one or another tariff for the payer. The new data will only come into effect next year.

Accident insurance premiums 2017 - tariffs in the Social Insurance Fund

Order of the Ministry of Labor and Social Protection of the Russian Federation dated December 25, 2012 N 625n

“On approval of the Classification of types of economic activities by occupational risk classes”

as a percentage of accrued wages for all reasons (income) of the insured, and in appropriate cases - to the amount of remuneration under a civil contract

Adopted by the State Duma on December 2, 2020

Approved by the Federation Council on December 9, 2020

Establish that in 2020, insurance premiums for compulsory social insurance against industrial accidents and occupational diseases are paid by the insured in the manner and at the rates established by the Federal Law of December 22, 2005 N 179-FZ “On insurance tariffs for compulsory social insurance from accidents at work and occupational diseases for 2006.” Insurance rates for compulsory social insurance against industrial accidents and occupational diseases are determined as a percentage of the amounts of payments and other remunerations that are accrued in favor of the insured within the framework of labor relations and civil contracts and are included in the base for calculating insurance contributions for compulsory social insurance from accidents at work and occupational diseases in accordance with the Federal Law of July 24, 1998 N 125-FZ “On compulsory social insurance against accidents at work and occupational diseases”.

Establish that in 2020, insurance premiums for compulsory social insurance against industrial accidents and occupational diseases are paid in the amount of 60 percent of the insurance rates established by Article 1 of this Federal Law, by individual entrepreneurs in terms of payments accrued on all grounds, regardless of the sources of financing of payments cash and (or) in kind (including, in appropriate cases, remuneration under civil contracts) to employees who are disabled people of groups I, II or III.

This Federal Law comes into force on January 1, 2016.

FEDERAL LAW dated 01.12.14 N 401-FZ

ABOUT INSURANCE RATES FOR COMPULSORY SOCIAL INSURANCE AGAINST WORK ACCIDENTS AND OCCUPATIONAL DISEASES FOR 2020 AND FOR THE PLANNED PERIOD 2020 AND 2020

Adopted by the State Duma on November 21, 2014

Approved by the Federation Council on November 26, 2014

Article 1

Establish that in 2020 and during the planning period of 2020 and 2017, insurance premiums for compulsory social insurance against industrial accidents and occupational diseases are paid by the insurer in the manner and at the rates established by Federal Law of December 22, 2005 N 179-FZ " On insurance tariffs for compulsory social insurance against industrial accidents and occupational diseases for 2006.” Insurance rates for compulsory social insurance against industrial accidents and occupational diseases are determined as a percentage of the amounts of payments and other remunerations that are accrued in favor of the insured within the framework of labor relations and civil contracts and are included in the base for calculating insurance contributions for compulsory social insurance from accidents at work and occupational diseases in accordance with the Federal Law of July 24, 1998 N 125-FZ “On compulsory social insurance against accidents at work and occupational diseases”.

Article 2

Establish that in 2020 and during the planning period of 2020 and 2017, insurance premiums for compulsory social insurance against industrial accidents and occupational diseases are paid in the amount of 60 percent of the insurance rates established by Article 1 of this Federal Law, by individual entrepreneurs in the part accrued according to on all grounds, regardless of the sources of financing, payments in cash and (or) in kind (including, in appropriate cases, remuneration under civil contracts) to employees who are disabled people of groups I, II or III.

Article 3

This Federal Law comes into force on January 1, 2015.

President of the Russian Federation V. PUTIN

FEDERAL LAW dated 02.12.13 N 323-FZ

ABOUT INSURANCE RATES FOR COMPULSORY SOCIAL INSURANCE AGAINST WORK ACCIDENTS AND OCCUPATIONAL DISEASES FOR 2014 AND FOR THE PLANNED PERIOD 2020 AND 2020

Adopted by the State Duma on November 22, 2013

Approved by the Federation Council on November 27, 2013

Article 1

Establish that in 2014 and during the planning period of 2020 and 2016, insurance premiums for compulsory social insurance against industrial accidents and occupational diseases are paid by the insurer in the manner and at the rates established by Federal Law of December 22, 2005 N 179-FZ " On insurance tariffs for compulsory social insurance against industrial accidents and occupational diseases for 2006.” Insurance rates for compulsory social insurance against industrial accidents and occupational diseases are determined as a percentage of the amounts of payments and other remunerations that are accrued in favor of the insured within the framework of labor relations and civil contracts and are included in the base for calculating insurance contributions for compulsory social insurance from accidents at work and occupational diseases in accordance with the Federal Law of July 24, 1998 N 125-FZ “On compulsory social insurance against accidents at work and occupational diseases”.

Article 2

Establish that in 2014 and in the planning period of 2020 and 2016, insurance premiums for compulsory social insurance against industrial accidents and occupational diseases are paid in the amount of 60 percent of the insurance rates established by Article 1 of this Federal Law, by individual entrepreneurs in the part accrued according to on all grounds, regardless of the sources of financing, payments in cash and (or) in kind (including, in appropriate cases, remuneration under civil contracts) to employees who are disabled people of groups I, II or III.

Article 3

This Federal Law comes into force on January 1, 2014.

President of the Russian Federation V. PUTIN

RUSSIAN FEDERATION

FEDERAL LAW dated December 3, 2012 N 228-FZ

ABOUT INSURANCE RATES FOR COMPULSORY SOCIAL INSURANCE AGAINST WORK ACCIDENTS AND OCCUPATIONAL DISEASES FOR 2013 AND FOR THE PLANNED PERIOD 2014 AND 2020

Adopted by the State Duma on November 23, 2012

Approved by the Federation Council on November 28, 2012

Article 1

Establish that in 2013 and during the planning period of 2014 and 2015, insurance premiums for compulsory social insurance against industrial accidents and occupational diseases are paid by the insurer in the manner and at the rates established by Federal Law of December 22, 2005 N 179-FZ " On insurance tariffs for compulsory social insurance against industrial accidents and occupational diseases for 2006.” Insurance rates for compulsory social insurance against industrial accidents and occupational diseases are determined as a percentage of the amounts of payments and other remunerations that are accrued in favor of the insured within the framework of labor relations and civil contracts and are included in the base for calculating insurance contributions for compulsory social insurance from accidents at work and occupational diseases in accordance with the Federal Law of July 24, 1998 N 125-FZ “On compulsory social insurance against accidents at work and occupational diseases”.

Article 2

Establish that in 2013 and during the planning period of 2014 and 2015, insurance premiums for compulsory social insurance against industrial accidents and occupational diseases are paid in the amount of 60 percent of the insurance rates established by Article 1 of this Federal Law, by individual entrepreneurs in the part accrued according to on all grounds, regardless of the sources of financing, payments in cash and (or) in kind (including, in appropriate cases, remuneration under civil contracts) to employees who are disabled people of groups I, II or III.

Article 3

This Federal Law comes into force on January 1, 2013.

President of the Russian Federation V. PUTIN

RUSSIAN FEDERATION

FEDERAL LAW of November 30, 2011 N 356-FZ

ABOUT INSURANCE RATES FOR COMPULSORY SOCIAL INSURANCE AGAINST WORK ACCIDENTS AND OCCUPATIONAL DISEASES FOR 2012 AND FOR THE PLANNED PERIOD 2013 AND 2014

Adopted by the State Duma on November 18, 2011

Approved by the Federation Council on November 25, 2011

Article 1

Establish that in 2012 and during the planning period of 2013 and 2014, insurance premiums for compulsory social insurance against industrial accidents and occupational diseases are paid by the insurer in the manner and at the rates established by Federal Law of December 22, 2005 N 179-FZ " On insurance tariffs for compulsory social insurance against industrial accidents and occupational diseases for 2006.” Insurance rates for compulsory social insurance against industrial accidents and occupational diseases are determined as a percentage of the amounts of payments and other remunerations that are accrued in favor of the insured within the framework of labor relations and civil contracts and are included in the base for calculating insurance contributions for compulsory social insurance from accidents at work and occupational diseases in accordance with the Federal Law of July 24, 1998 N 125-FZ “On compulsory social insurance against accidents at work and occupational diseases”.

Article 2

This Federal Law comes into force on January 1, 2012.

President of the Russian Federation D. MEDVEDEV

RUSSIAN FEDERATION

FEDERAL LAW of 08.12.2010 N 331-FZ

ABOUT INSURANCE RATES FOR COMPULSORY SOCIAL INSURANCE AGAINST WORK ACCIDENTS AND OCCUPATIONAL DISEASES FOR 2011 AND FOR THE PLANNED PERIOD 2012 AND 2013

Adopted by the State Duma on November 24, 2010

Approved by the Federation Council on December 1, 2010

Article 1

Establish that in 2011 and during the planning period of 2012 and 2013, insurance premiums for compulsory social insurance against industrial accidents and occupational diseases are paid by the insurer in the manner and at the rates established by Federal Law of December 22, 2005 N 179-FZ " On insurance tariffs for compulsory social insurance against industrial accidents and occupational diseases for 2006.” Insurance rates for compulsory social insurance against industrial accidents and occupational diseases are determined as a percentage of the amounts of payments and other remunerations that are accrued in favor of the insured under employment contracts and civil contracts and are included in the base for calculating insurance contributions for compulsory social insurance from accidents at work and occupational diseases in accordance with the Federal Law of July 24, 1998 N 125-FZ “On compulsory social insurance against accidents at work and occupational diseases”.

Article 2

This Federal Law comes into force on January 1, 2011.

President of the Russian Federation D. MEDVEDEV

RUSSIAN FEDERATION

FEDERAL LAW of November 28, 2009 N 297-FZ

ABOUT INSURANCE RATES FOR COMPULSORY SOCIAL INSURANCE AGAINST WORK ACCIDENTS AND OCCUPATIONAL DISEASES FOR 2010 AND FOR THE PLANNED PERIOD OF 2011 AND 2012

Adopted by the State Duma on November 20, 2009

Approved by the Federation Council on November 25, 2009

Article 1

Establish that in 2010 and during the planning period of 2011 and 2012, insurance premiums for compulsory social insurance against industrial accidents and occupational diseases are paid by the insurer in the manner and at the rates established by Federal Law of December 22, 2005 N 179-FZ " On insurance tariffs for compulsory social insurance against industrial accidents and occupational diseases for 2006.”

Article 2

This Federal Law comes into force on January 1, 2010.

President of the Russian Federation D. MEDVEDEV

The court's decision

The courts of appeal and cassation refused to support the policyholder. However, the higher court considered the organization’s arguments sufficient grounds to refer the case to the judicial panel of the Supreme Court of the Russian Federation. In turn, the “troika of judges” of the Supreme Court of the Russian Federation upheld the decision of the court of first instance, taken in favor of the policyholder. It is curious that in this decision the judges referred to paragraph 5 of the Order as amended, which was in force until February 26, 2020. Let us recall that earlier in this paragraph it was said: if the policyholder has not submitted the necessary documents, the fund classifies this policyholder as the type of economic activity that has the highest class of professional risk among the types of economic activity carried out by it.

Thus, the fund has the right to choose the highest class of professional risk not arbitrarily from among the types of professional activities reflected in the Unified State Register of Legal Entities, but from the types of activities actually carried out by the policyholder in the reporting period. In the situation under consideration, the fund did not explain on the basis of which it came to the conclusion that the organization was actually engaged in the production of profiles using cold stamping. In such circumstances, the impugned notification cannot be held to be in accordance with law, the Supreme Court said.