By mid-2020, all citizens of the Russian Federation who are entitled to social benefits will receive them directly from the FSS budget. For employers, changes in the FSS reporting came in the fall of this year. Starting from October 2019, policyholders will report on accrued insurance premiums in a new form.
Costs will exceed revenues
The draft budget of the Social Insurance Fund for 2020-2022 has already been adopted by the deputies of the State Duma in the first reading. No significant changes were made during the consideration of the document. As previously predicted, extra-budgetary fund revenues in 2020 will amount to 811.6 billion rubles. Most of them - 604.348 billion rubles. these are contributions for compulsory social insurance for temporary incapacity for work and in connection with motherhood. The rest is funds for insurance against accidents at the workplace and occupational diseases.
By 2022, revenues will increase significantly and reach the level of 936.5 billion rubles. The FSS is also projected to continue to grow. In 2020, 788.1 million rubles will be required to pay to citizens of the Russian Federation, and 873.9 million rubles in 2022. Thus, for the first time in several years in 2020, revenues will exceed costs. But by 2022, the fund’s budget will again become scarce. As deputies note, a scarce estimate will not affect citizens in any way. By redistributing funds at the expense of profitability under other insurance items, “holes in the budget” will be capitalized.
Direct pay table
The list of benefits paid from the state extra-budgetary fund in 2020 will not change. It will include, as before, all “women's benefits”, temporary disability benefits and burial assistance. When calculating social payments from January 1 of the new year, the new minimum wage value will be taken into account. Presumably, the minimum wage will rise by 850 rubles. and will be 12,130 rubles. The increase in the minimum wage will affect the minimum amount of payments, they will increase. In addition, from February 1, 2020, annual indexation will be carried out. According to preliminary data, its coefficient will be 1.038.
The list of benefits and their size for 2020 is shown in the table.
| Title of allowance | Benefit amount in 2020 | |
|---|---|---|
| Amount from January 1 | Amount from February 1 | |
| For registration in the early stages of pregnancy (one-time) | $ 655.49 | 680.4 rub |
| Maternity benefits | 100% of the average daily earnings for the previous two years of work, at least 398.79 rubles, the maximum amount of 2301.37 rubles. | |
| For the birth of a child (one-time) | RUB 17,479.73 | RUB 18,143.96 |
| Childcare allowance for children under 1.5 years old | 40% of average earnings for the last two years | |
| for the 2nd and subsequent children, at least 6554.89 rubles. | ||
| maximum for all categories 27 984.66 rub. | ||
| Social burial benefit (one-time) | It is paid in the amount of the equal cost of services provided according to the guaranteed list of burial services, but not more than 5946.47 rubles. | |
At the initiative of the Ministry of Labor, the conditions for the payment of childcare benefits up to one and a half years may change in 2020. According to the project, the right to receive benefits will be available to the person directly caring for the child. That is, if a mother, while on maternity leave, begins to work, even if part-time, she loses the right to receive payments.Recall that not only the mother, but also the next of kin can take a parental leave.
FSS Pilot
The pilot project of the state extrabudgetary fund “Direct Payments” in 2020 will cover the entire territory of Russia. The program, which began its work in 2011, has been successfully implemented in more than 50 constituent entities of the Russian Federation. From January 1, 2020, the project will be launched in the following entities:
- Komi Republic;
- The Republic of Sakha (Yakutia);
- Udmurtia;
- Kirov region .;
- Kemerovo region.;
- Orenburg region .;
- Saratov region .;
- Tver region .;
- Yamal-Nenets Autonomous Okrug.
And starting from July 1, 2020, a new procedure for the payment of benefits will begin to operate in 9 more subjects of Russia:
- Republic of Bashkortostan;
- The Republic of Dagestan;
- Krasnoyarsk region;
- Stavropol region;
- Volgograd region .;
- Irkutsk region .;
- Leningrad region.;
- Tyumen region .;
- Yaroslavl region
After all the regions of Russia begin to work according to the new scheme, the pilot project will cease to be “experimental”. Since 2021, direct payments of benefits from the Social Insurance Fund, without an employer in the form of an intermediary, will become the usual working norm. The relevant amendments to the existing laws on compulsory social insurance were prepared by the Ministry of Labor. Only one function remains for organizations - to transfer to the social insurance fund the necessary information and documents that are the basis for payments. According to the text of the bill, the FSS will have new powers. In addition to the direct transfer of funds directly to citizens' accounts, the fund will be able to carry out checks of documents and information.
The essence of the direct payments mechanism is the ability of the insured person to receive the required money, regardless of the financial situation of the employer. It is not the organization’s accountant who calculates and transfers the benefits, but the social insurance fund. Therefore, errors and inaccuracies in the calculations are minimized. For policyholders, this scheme is also convenient - they do not need to withdraw money from circulation for the payment of benefits.
Reporting Changes
According to the order of the FSS No. 265 of May 22, 2019, from September 8, 2019, a new procedure for reporting employers entered into force. The document stipulates the rules for the delivery and acceptance of documents-bases for calculating and paying insurance premiums, as well as documents that confirm the correctness of their calculation and timely payment. The new regulation defines the specific terms and algorithm of administrative procedures for the work of territorial social insurance bodies. It also clearly spells out how employers interact with the fund.
In 2020, reporting is allowed by e-mail, through the State Service website and in person at the MFC or at any branch of the FSS. For employers, the changes affected reporting in form 4-FSS. The mandatory report provided every quarter for all legal entities and individual entrepreneurs must be completed in a new form. Now the accountant will enter more information than in the previous form. The main change is the table “Information on assessed contributions”. It will reflect the assessed contributions and actual expenses. In particular, expenses for the last three months that were not accepted for offset, funds received from the Social Insurance Fund and other data. In order to receive a discount on injuries in 2020, an application must be submitted before November 1, 2019.
Download Form 4-FSS Form for 2020
Preferences in the form of reduced insurance premiums will be given to companies created before 2016 and not having fatalities in 2019.
The opportunity to report electronically to organizations will only appear after acquiring an electronic signature certificate from any certification center accredited by the foundation. The current list of accredited certification centers can be found on the FSS official portal.
Read also:
- Maternity allowance in 2020
- Allowance up to 3 years in 2020
- Preferential pension for health workers in 2020
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