As an organization with separate divisions, will have to accrue and pay insurance premiums from January 1, 2017?

Until January 1, 2017, the issues of paying insurance premiums are regulated by the provisions of the Federal Law of July 24, 2009 No. 212-FZ “On insurance premiums to the Pension Fund Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund" (hereinafter - Law No. 212-FZ). According to Part 11 of Art. 15 of Law No. 212-FZ, it is necessary to transfer insurance premiums and submit reports on them at the location of a separate subdivision if it makes payments and other remuneration in favor of individuals, has a current account and a separate balance sheet. Accordingly, the registration of an organization with the territorial bodies of the PFR and the FSS of Russia at the location of a separate subdivision is carried out only when all of the above conditions are met in relation to it (subclause 1, clause 3 of the Procedure for registration and deregistration in the territorial bodies of the FSS of Russia of policyholders - legal entities at the location of separate subdivisions and individuals, approved by order of the Ministry of Labor of Russia dated April 29, 2016 No. 202n, clause 12 of the Procedure for registration and deregistration of insurers making payments to individuals in the territorial bodies of the PFR, approved by the resolution of the PFR Board dated October 13 .2008 No. 296p). If at least one of these conditions is not met, registration at the location of the separate subdivision is not carried out, and contributions must be paid, as well as reporting must be submitted at the location of the organization (letters of the Ministry of Health and Social Development of Russia dated 09.03.2010 No. 492-19, FSS of Russia dated 05.05 .2010 No. 02-03-09/08-894p).

The amount of insurance premiums to be transferred at the location of a separate subdivision is determined based on the base for calculating insurance premiums related to this separate subdivision (part 12, article 15 of Law No. 212-FZ). At the location of the organization, the difference between the total amount of insurance premiums payable by the organization as a whole and the total amount of insurance premiums transferred at the location of separate subdivisions is transferred (part 13 of article 15 of Law No. 212-FZ).

From January 1, 2017, the procedure for calculating and paying insurance premiums to the PFR, FFOMS and FSS of Russia in terms of compulsory insurance in case of temporary disability and in connection with motherhood will be regulated by tax legislation. The relevant amendments to the Tax Code of the Russian Federation were introduced by Federal Law No. 243-FZ of July 3, 2016 (hereinafter - Law No. 243-FZ).

The new rules are somewhat different from the current procedure provided for by Law No. 212-FZ.

According to the current wording of sub. 3 p. 2 art. 23 of the Tax Code of the Russian Federation, organizations must report to the tax authority at the place of their registration on the creation of separate subdivisions and changes in previously provided information about them. In a letter dated September 14, 2016 No. BS-4-11/17201, the tax authorities indicated that companies would have one more obligation related to separate divisions. They will have to notify the tax authorities about those units that are empowered to accrue payments and remuneration in favor of individuals. This will need to be done within one month from the date the unit receives the appropriate authority (subclause 7, clause 3.4, article 23 of the Tax Code of the Russian Federation). Please note that you need to submit a message only in relation to those units that were empowered to accrue payments and remuneration in favor of individuals after January 1, 2017 (clause 2, article 5 of Law No. 243-FZ).

It will be necessary to pay insurance premiums and submit calculations both at the location of the organization and at the location of separate divisions that accrue payments and other remuneration in favor of individuals (clause 11 of article 431 of the Tax Code of the Russian Federation). The procedure for determining the amounts of insurance premiums to be transferred at the location of a separate subdivision and the location of the organization, established by paragraphs 13 and 14 of Art. 431 of the Tax Code of the Russian Federation, similar to the procedure given in parts 12 and 13 of Art. 15 of Law No. 212-FZ.

The tax authorities also noted that, in accordance with paragraph 1 of Art. 34.2 of the Tax Code of the Russian Federation, written explanations on the calculation and payment of insurance premiums from January 1, 2017 will be given by the Ministry of Finance of Russia.

Consider how the change in rules will affect companies that already have separate divisions.

If a separate subdivision makes payments and remuneration in favor of individuals, has a current account and a separate balance sheet, then from January 1, 2017, the procedure for calculating and paying insurance premiums in relation to such a subdivision will not change. Only the details of the accounts to which contributions must be transferred will change. There is no need to submit any reports to the tax authority about this unit.

In the event that a separate subdivision pays remuneration to individuals, but does not have a current account and (or) is not allocated to a separate balance sheet, the procedure for calculating and paying insurance premiums will change. Contributions related to payments made by such a unit and reporting on them will need to be located at its location. It is not necessary to inform the tax authorities about the empowerment of the unit with the authority to accrue payments and remuneration in favor of individuals.

If a separate division does not make payments and remuneration in favor of individuals, it will be necessary to pay contributions and submit reports on them in the same way as now - at the location of the organization.

personal income tax

According to par. 2 p. 7 art. 226 of the Tax Code of the Russian Federation tax agents - Russian organizations, which have separate subdivisions, are obliged to transfer the calculated and withheld amounts of personal income tax to the budget both at their location and at the location of each of their separate subdivisions.
The amount of personal income tax that must be paid to the budget at the location of a separate subdivision of the organization is determined based on the amounts:
a) taxable income accrued and paid to employees of this separate subdivision;
b) income accrued and paid under civil law contracts concluded with individuals by a separate subdivision ( authorized persons separate division) on behalf of such an organization.
At the same time, the amounts of personal income tax calculated and withheld from the income of employees of a separate subdivision must be transferred to the tax authorities at the place of registration of the corresponding separate subdivision, regardless of whether it has a separate balance sheet or not (Letter of the Ministry of Finance of Russia dated April 14, 2011 N 03-04-06 /3-89).

Note! The preparatory work of employees related to the organization of the activities of a new structural unit (for example, searching for premises to accommodate a branch, preparing and processing documents for registering a branch) does not lead to the creation of jobs in this unit and, accordingly, the obligation of the organization to pay personal income tax at the location OP.
This conclusion follows from the Letter of the Ministry of Finance of Russia dated 08.08.2012 N 03-04-06 / 3-223.
Personal income tax, which is withheld from the salary paid to employees of the parent organization performing work in order to open a new EP, is subject to transfer to the budget at the place of registration with the tax authority of the parent organization.
After registration with the Federal Tax Service of the structural unit of the organization, personal income tax from income will be subject to transfer to the budget at the location of this structural unit.

If the tax agent organization makes payments to an individual working in a separate subdivision, but not as an employee of this subdivision, but as the founder of the organization (for example, in the case of paying dividends), then the organization itself must withhold personal income tax. Such clarifications are given by the Ministry of Finance of Russia in Letter No. 03-04-06/8999 dated March 22, 2013. He pointed out that the provisions of par. 2 and 3 paragraph 7 of Art. 226 of the Tax Code of the Russian Federation do not apply in this situation, since this payment is made to an individual as the founder of the organization, and not as an employee of a separate division of the organization. In this case, the organization is recognized as a tax agent in relation to the income paid to an individual - the founder of the organization in the form of dividends and is obliged to transfer the personal income tax calculated and withheld from it to the budget at the place of registration with the tax authority at the location of the organization.
In accordance with Art. 57 Labor Code RF prerequisite for inclusion in the employment contract is, inter alia, the place of work. In the event that an employee is hired to work in a branch, representative office or other separate structural unit of the organization located in another area, the employment contract must include the place of work indicating the separate structural unit and its location.
The Labor Code of the Russian Federation does not disclose the content of the concept of "place of work". In theory labor law the place of work is understood as a specific organization located in a certain locality (settlement), its representative office, branch, other separate structural unit. In the case of the location of the organization and its separate structural unit in different localities, based on Part 2 of Art. 57 of the Labor Code of the Russian Federation, the place of work of an employee is specified in relation to this structural unit (Overview of the practice of courts considering cases related to the implementation by citizens labor activity in the regions of the Far North and equivalent areas (approved by the Presidium Supreme Court RF 26.02.2014)).
In para. 3 clause 16 of the Decree of the Plenum of the Supreme Court of the Russian Federation dated March 17, 2004 N 2 "On the application by the courts of the Russian Federation of the Labor Code of the Russian Federation" it is clarified that structural divisions should be understood as branches, representative offices, as well as departments, workshops, sites, etc. ., and under another locality - the locality outside the administrative-territorial boundaries of the corresponding locality, i.e. another settlement (another city, town, village, etc.). Thus, it is required to indicate in the employment contract the location of a separate subdivision only if the separate subdivision is located in a different area than the head office of the organization, i.e. outside the administrative-territorial boundaries of the corresponding settlement.
Therefore, if an employee is hired employment contract to work in the parent organization, but actually performs labor obligations at the location of a separate subdivision, personal income tax must be paid at the location of a separate subdivision. At the same time, based on the Letter of the Ministry of Finance of Russia dated December 20, 2011 N 03-04-06 / 3-352, we can conclude that in such cases it is necessary to sign additional agreement to the employment contract, indicating that the place of work of the employee is a structural unit of the organization.
If an employee simultaneously works both in a branch and in the head office, then if there are two jobs at the location of the organization and at the location of a separate subdivision, personal income tax from the income of such an employee should be transferred to the appropriate budgets both at the location of the organization and at the location of a separate subdivision, taking into account the time actually worked by such an employee (based on the time sheet, taking into account data from certificates of the employee's location for the corresponding billing period) (Letters of the Ministry of Finance of Russia of March 1, 2017 N 03-04-06 / 11798, of September 21, 2011 N 03-04-06 / 3-231).
If an employee of an organization works in several separate subdivisions for a month, then personal income tax from his income must be transferred to the appropriate budgets at the location of each such separate subdivision, taking into account the time worked in each separate subdivision (Letters of the Federal Tax Service of Russia dated 10.26.2012 N ED-4- 3/18173@, Ministry of Finance of Russia dated 05.06.2009 N 03-04-06-01/128).
In the event that an individual combines the performance of duties under an employment contract in an organization with part-time work in a branch of the same organization, the personal income tax on the income of such an employee paid for work in the parent organization must be transferred to the appropriate budget at the location parent organization, and from income paid for part-time work in a branch of the organization - to the appropriate budget at the location of the branch (Letter of the Ministry of Finance of Russia dated 04.14.2011 N 03-04-06 / 3-89).
Accountants of organizations also have a lot of questions regarding the procedure for paying personal income tax in the event of sending employees on a business trip. The Ministry of Finance of the Russian Federation in this case explains that the obligation to register at the place of performance of such work does not arise when:
a) the organization sends its employees on a business trip to perform work without creating stationary jobs (Letter of the Ministry of Finance of Russia dated December 25, 2009 N 03-02-07 / 1-572);
b) the duration of work in one settlement lasts no more than one month (Letter of the Ministry of Finance of Russia dated 10.07.2008 N 03-02-07 / 1-271).
The Federal Tax Service of Russia, in Letter N SA-4-14/9323 dated May 15, 2014, explained that if an employee of an organization sent on a business trip to a separate division of the organization is not an employee of such a separate division, the amount of personal income tax deducted from the amount paid to him income must be transferred to the budget at the location of the organization. A similar point of view was expressed by the Ministry of Finance of Russia in Letter No. 03-04-06/11990 dated April 11, 2013.
Payment orders for the payment of personal income tax should be issued for each separate subdivision, indicating the checkpoint assigned to it during tax registration and the corresponding OKTMO code of the municipality, to the budget of which personal income tax is transferred (Letter of the Federal Tax Service of Russia dated 12.03.2014 N BS-4-11 / 4431@ ). But if several OPs are in the same municipality, are registered in the same IFTS and have the same checkpoint, then personal income tax can be transferred with one payment order (Letter of the Ministry of Finance of Russia dated 03.07.2009 N 03-04-06-01 / 153). But separate subdivisions can be located on the territory of one settlement and be subordinated to different tax inspectorates (registered).
According to paragraph 4 of Art. 83 of the Tax Code of the Russian Federation, if several separate divisions of an organization are located in the same municipality, the federal cities of Moscow and St. Petersburg in territories subordinate to different tax authorities, the registration of the organization can be carried out by the tax authority at the location of one of its separate divisions determined by this organization independently.
The organization indicates information about the choice of the tax authority in the notification in the form 1-6-Accounting (approved by Order of the Federal Tax Service of Russia dated 11.08.2011 N YaK-7-6 / 488@), submitted (sent) by the Russian organization to the tax authority at its location .
If an organization in one locality has several EPs in the territories under the jurisdiction of different IFTS, and is registered in accordance with paragraph 4 of Art. 83 of the Tax Code of the Russian Federation at the location of one of such separate subdivisions determined by the organization, then personal income tax calculated and withheld from the income of employees of all separate subdivisions located in one locality can be transferred to the budget at the place of registration of such a separate subdivision.
If the organization is registered with the tax authorities at the location of each of its separate subdivisions, the amount of personal income tax calculated and withheld from the income of employees of such separate subdivisions must be transferred to the budget at the place of registration of each such separate subdivision based on the amount of income subject to taxation, accrued and paid to employees of these separate divisions (Letter of the Ministry of Finance of Russia dated September 21, 2011 N 03-04-06 / 3-230). At the same time, the Ministry of Finance of the Russian Federation notes that Chapter 23 "Tax on Personal Income" of the Tax Code of the Russian Federation does not contain norms that provide tax agents with separate subdivisions to independently choose a separate subdivision through which the tax would be transferred and, accordingly, the presentation of the calculation of personal income tax amounts ( Letter of the Ministry of Finance of Russia dated December 23, 2016 N 03-04-06 / 77778).
Considering that each separate subdivision of the organization located in one locality is assigned a separate checkpoint, a payment order for the transfer of personal income tax must be issued for each such separate subdivision, including in the case when registration of several separate subdivisions, in accordance with paragraph 4 tbsp. 83 of the Tax Code of the Russian Federation, carried out at the location of one of them (Letters of the Federal Tax Service of Russia of October 14, 2016 N BS-4-11 / 19528 @, the Ministry of Finance of Russia of June 22, 2012 N 03-04-06 / 3-174).

Where to submit the calculation in the form 6-NDFL

Tax agents - employers must submit to the IFTS at the place of their registration a calculation in the form 6-NDFL for the first quarter, six months, nine months - no later than last day month following the corresponding period, for a year - no later than April 1 of the year following the expired tax period (paragraph 3, clause 2, article 230 of the Tax Code of the Russian Federation). The calculation in the form 6-NDFL is submitted in the Procedure approved by the Order of the Federal Tax Service of Russia dated 10/14/2015 N ММВ-7-11/450@ (hereinafter referred to as the Procedure).
The calculation in the form 6-NDFL is filled in by the tax agent separately for each separate subdivision, regardless of whether these separate subdivisions are registered with one tax authority (Letter of the Federal Tax Service of Russia dated December 28, 2015 N BS-4-11/23129@).
Tax agents - Russian organizations that have separate subdivisions, submit a calculation in the form 6-NDFL in respect of employees of these separate subdivisions to the tax authority at the place of registration of such separate subdivisions, as well as in respect of individuals who have received income under civil law contracts, in tax authority at the place of registration of separate subdivisions that have concluded such agreements.
Tax agents - organizations classified as the largest taxpayers that have separate subdivisions, fill out the calculation in the form 6-NDFL separately for each separate subdivision and submit it (including in relation to employees of these separate subdivisions) to the tax authority at the place of registration as the largest taxpayer, or in relation to employees of these separate subdivisions - to the tax authority at the place of registration of such a taxpayer in the corresponding separate subdivision. If the organization is registered with the tax authorities at the location of each of its separate subdivisions, the amount of personal income tax calculated and withheld from the income of employees of such separate subdivisions must be transferred to the budget at the place of registration of each such separate subdivision. In addition, the calculation in the form 6-NDFL, completed for each separate subdivision, must be submitted at the place of registration of each separate subdivision.
If an organization that has several separate divisions in one locality, but in territories under the jurisdiction of different IFTS, is registered in accordance with paragraph 4 of Art. 83 of the Tax Code of the Russian Federation at the location of one of such separate subdivisions, determined by the organization (with assignment only to this separate subdivision of the checkpoint), then personal income tax calculated and withheld from the income of employees of all separate subdivisions located in this locality can be transferred to the budget at the place accounting for such a separate unit. At the same time, the calculation in the form 6-NDFL is filled out by the tax agent in relation to employees of all these separate subdivisions located in the same locality, indicating the checkpoint of the responsible separate subdivision and must be submitted at the place of registration of this responsible separate subdivision (Letter of the Federal Tax Service of Russia dated 05.10.2016 N BS-4-11/18870@).
In the case of filling out the calculation in the form 6-NDFL by an organization that has separate subdivisions, the checkpoint at the place of registration of the organization at the location of its separate subdivision is indicated in the "KPP" field. At the same time, the Ministry of Finance of Russia recalled that Chapter 23 "Income Tax on Individuals" of the Tax Code of the Russian Federation does not contain rules that give tax agents with separate divisions the right to independently choose a separate division through which personal income tax would be transferred and, accordingly, the presentation of the calculation in the form 6-NDFL (Letter of the Federal Tax Service of Russia of December 28, 2015 N BS-4-11/23129@).

Where to submit the calculation in the form 2-NDFL

According to paragraph 2 of Art. 230 of the Tax Code of the Russian Federation, tax agents submit to the tax authority at the place of their registration a document containing information on the income of individuals in the expired tax period and the amounts of tax calculated, withheld and transferred to the budget system of the Russian Federation for this tax period for each individual, annually no later than 1 April of the year following the expired tax period, in the form 2-NDFL (approved by Order of the Federal Tax Service of Russia dated October 30, 2015 N ММВ-7-11 / 485@), unless otherwise provided for in paragraph 4 of Art. 230 of the Tax Code of the Russian Federation.
Organizations that are tax agents and have separate subdivisions submit information on the income of individuals in relation to employees of the parent organization to the tax authorities at the place of their registration (location), and in relation to employees of separate subdivisions - at the place of registration of the organization in the corresponding separate subdivision.
The Ministry of Finance of Russia notes that the obligation of tax agents to submit information about the income of individuals to the tax authority at the place of their registration corresponds to the obligation of tax agents to pay the total amount of tax calculated and withheld by the tax agent from the taxpayer, in respect of which he is recognized as the source of payment of income, at the place of registration of the tax agent in the tax authority.
In this regard, information on the income of employees of a separate subdivision should be submitted to the tax authority at the place of registration of the corresponding separate subdivision, to which personal income tax is transferred for such employees (Letter of the Ministry of Finance of Russia dated January 22, 2013 N 03-04-06 / 3-17).
Thus, in this case, the same procedure applies as when submitting a calculation in the form 6-NDFL: an organization that has several separate divisions in one locality, but in territories subordinate to different IFTS, has the right to choose one responsible division, put it on tax accounting (clause 4, article 83 of the Tax Code of the Russian Federation) and submit information in the form 2-NDFL at the place of registration of the responsible unit.

Insurance premiums

The procedure for reporting and payment of insurance premiums and personal income tax by organizations that have separate subdivisions in their composition is different (Letter of the Federal Tax Service of Russia dated February 14, 2017 N BS-4-11 / 2748@ "On the issue of paying insurance premiums and reporting by organizations that have separate subdivisions ").
From the provisions of paragraph 11 of Art. 431 of the Tax Code of the Russian Federation it follows that the payment of insurance premiums and the submission of calculations for insurance premiums are made by organizations at their location and at the location of separate divisions that accrue payments and other remuneration in favor of individuals.
According to sub. 7 p. 3.4 art. 23 of the Tax Code of the Russian Federation, payers of insurance premiums are obliged to report to the Federal Tax Service Inspectorate at the location of the Russian organization paying insurance premiums about the empowerment of a separate subdivision (including a branch, representative office) established in the territory of the Russian Federation with the authority to accrue payments and remuneration in favor of individuals within one months from the date of granting him the appropriate powers. The form "Notice of a Russian organization paying insurance premiums on empowering a separate subdivision (including a branch, representative office) with powers (on deprivation of powers) to accrue payments and remuneration in favor of individuals" was approved by Order of the Federal Tax Service of Russia dated 10.01.2017 N ММВ-7-14 / 4@.
The decision to grant a separate subdivision (including a branch, representative office) established on the territory of the Russian Federation with the authority to accrue payments and remuneration in favor of individuals is taken by the payer of insurance premiums independently.
Payers of insurance premiums are not obligated to report to the tax authorities about the creation of a separate subdivision without granting it the above powers. In this regard, the submission of calculations for insurance premiums and the payment of insurance premiums by an organization that has separate subdivisions, only at its location, is possible if the organization independently calculates payments and other remuneration in favor of all employees, including in favor of employees of separate subdivisions ( Letter of the Federal Tax Service of Russia dated February 3, 2017 N BS-4-11/1930@).
If the organization has not authorized any of its separate divisions to accrue payments and other remuneration in favor of individuals, the payment of insurance premiums and the submission of calculations for insurance premiums are carried out by the organization itself as the head office at its location (Letter of the Ministry of Finance of Russia dated January 24, 2017 N 03 -04-06/3274).
If a separate subdivision of an organization is recognized as an independent payer of insurance premiums, then it is obliged to submit at its location:
a) calculation of insurance premiums (the form of which was approved by Order of the Federal Tax Service of Russia dated 10.10.2016 N ММВ-7-11 / 551@) - in relation to contributions to compulsory pension (social, medical) insurance;
b) calculation in form 4 - FSS (the form of which was approved by Order of the FSS of the Russian Federation of September 26, 2016 N 381) - in relation to contributions to compulsory social insurance against industrial accidents and occupational diseases.
The provisions of sub. 7 p. 3.4 art. 23 of the Tax Code of the Russian Federation apply to separate subdivisions created on the territory of the Russian Federation, which are vested by a Russian organization with the authority to accrue payments and remuneration in favor of individuals after the date of entry into force of this federal law, i.e. after January 1, 2017 (clause 2, article 5 of the Federal Law of 03.07.2016 N 243-FZ "On Amendments to Parts One and Two tax code of the Russian Federation in connection with the transfer to the tax authorities of the powers to administer insurance premiums for mandatory pension, social and medical insurance").
If in an organization with separate subdivisions, before January 1, 2017, accrual of payments and other remuneration in favor of individuals, payment of insurance premiums, submission of calculations for insurance premiums were carried out centrally by the organization itself and given order has not changed after January 1, 2017, then the payment of insurance premiums and the submission of calculations for insurance premiums from January 1, 2017 are made by such an organization to the tax authority at its location.
If in an organization with separate subdivisions, before January 1, 2017, the accrual of payments and other remuneration in favor of individuals, the payment of insurance premiums, the submission of calculations for insurance premiums were carried out separately by the organization itself and its separate subdivisions at their location, and this procedure is also has not changed after January 1, 2017, then the payment of insurance premiums and the submission of calculations for insurance premiums from January 1, 2017 are still made separately: to the tax authorities at the location of the organization and at the location of its separate divisions, endowed by the organization with the authority to calculate payments employees and paying insurance premiums.
At the same time, in this situation, the obligation to notify the tax authorities about empowering separate subdivisions with the authority to accrue payments and other remuneration in favor of individuals, established by the aforementioned subpara. 7 p. 3.4 art. 23 of the Tax Code of the Russian Federation, such an organization does not arise.
However, if an organization that has separate subdivisions that, until January 1, 2017, performed the duties of an organization for accruing payments and other remuneration in favor of individuals, paying insurance premiums, submitting calculations for insurance premiums to state off-budget funds, switches from January 1, 2017 to the centralized calculation and payment of insurance premiums by the organization itself, then such an organization has an obligation established by subpara. 7 p. 3.4 art. 23 of the Tax Code of the Russian Federation, upon notification of the tax authority at its location and the location of separate subdivisions of the deprivation of separate subdivisions of the authority to accrue payments and other remuneration in favor of individuals.
Accordingly, such an organization submits reports on insurance premiums only to the tax authority at its location (Letter of the Federal Tax Service of Russia dated March 6, 2017 N BS-4-11 / 4047@ "Payment of insurance premiums and reporting on insurance premiums by organizations that have separate divisions" ). As for the possibility of paying contributions for insurance against industrial accidents and occupational diseases to the EP, in this case, the procedure for their payment structural unit differs from the procedure provided for by the Tax Code of the Russian Federation in relation to insurance premiums for mandatory pension (social, medical) insurance.
Article 6 of Federal Law No. 125-FZ of July 24, 1998 "On Mandatory social insurance from accidents at work and occupational diseases" (hereinafter - Law N 125-FZ), it is established that the registration of insurers - legal entities at the location of their separate divisions, for which legal entities have opened accounts in banks (other credit organizations) and which accrue payments and other remuneration in favor of individuals, is carried out in the territorial bodies of the FSS of the Russian Federation within a period not exceeding 30 calendar days from the date of establishment of such a separate division.
Thus, it is possible to pay contributions for insurance against industrial accidents and occupational diseases at the place of registration of a separate division of the organization if this division simultaneously satisfies the following conditions:
a) has a checking account;
b) accrues payments and other remuneration in favor of individuals;
c) created on the territory of the Russian Federation.
According to paragraph 11 of Art. 22.1 of Law N 125-FZ, separate divisions of policyholders - legal entities that have bank accounts (other credit institutions) opened for transactions and that accrue payments and other remuneration in favor of individuals, fulfill the obligations of the organization to pay insurance premiums (monthly mandatory payments) and obligations to submit calculations for accrued and paid insurance premiums at their location, unless otherwise provided for in paragraph 14 of Art. 22.1 of Law N 125-FZ.
If the organization has separate subdivisions located outside the territory of the Russian Federation, the payment of insurance premiums (monthly mandatory payments) and the submission of calculations for accrued and paid insurance premiums for these separate subdivisions are carried out by the organization at its location (clause 14, article 22.1 of Law N 125 -FZ).
Thus, if a separate subdivision of the organization does not meet the above requirements, insurance premiums against industrial accidents are paid in general order the head office of the organization at its location (paragraphs 11 - 14 of article 431 of the Tax Code of the Russian Federation, subparagraph 2 of paragraph 1 of article 6, paragraphs 11 - 14 of article 22.1 of Law N 125-FZ).

Corporate property tax

In accordance with Art. 373 of Chapter 30 "Property Tax" of the Tax Code of the Russian Federation, organizations that have property recognized as an object of taxation in accordance with Art. 374 of the Tax Code of the Russian Federation.
According to paragraph 1 of Art. 376 of the Tax Code of the Russian Federation, the tax base for corporate property tax is determined separately in relation to:
a) property subject to taxation at the location of the organization;
b) the property of each separate division of the organization that has a separate balance sheet;
c) each real estate object located outside the location of the organization, a separate subdivision of the organization, which has a separate balance sheet;
d) property, the tax base for which is determined as its cadastral value;
e) as well as in respect of property taxed at different tax rates.
Chapter 30 "Tax on property of organizations" of the Tax Code of the Russian Federation establishes the following features:
a) calculation and payment of tax on the property of organizations at the location of separate divisions of the organization (Article 384 of the Tax Code of the Russian Federation);
b) calculation and payment of tax on the property of organizations in relation to real estate objects located outside the location of the organization or its separate subdivision (Article 384 of the Tax Code of the Russian Federation).
Article 384 of the Tax Code of the Russian Federation establishes that an organization that includes separate subdivisions that have a separate balance sheet pays tax (advance tax payments) to the budget at the location of each of the separate subdivisions in respect of property recognized as an object of taxation in accordance with Art. 374 of the Tax Code of the Russian Federation, which is on a separate balance sheet for each of them. Tax (advance payments) is paid in the amount determined as the product of the tax rate in force in the territory of the relevant subject of the Russian Federation, where these separate subdivisions are located, and the tax base (1/4 of the average property value) determined for the tax (reporting) period in accordance with Art. 376 of the Tax Code of the Russian Federation, in relation to each separate subdivision, taking into account the features established by Art. 378.2 of the Tax Code of the Russian Federation.
Article 385 of the Tax Code of the Russian Federation establishes that an organization that takes into account real estate objects located outside the location of the organization or its separate subdivision that has a separate balance sheet on its balance sheet pays tax (advance tax payments) to the budget at the location of each of the said real estate objects. The tax (advance payments) is paid in the amount determined as the product of the tax rate in force in the territory of the corresponding subject of the Russian Federation where these real estate objects are located and the tax base (1/4 of the average property value) determined for the tax (reporting) period in accordance with Art. 376 of the Tax Code of the Russian Federation, in relation to each real estate object, taking into account the features established by Art. 378.2 of the Tax Code of the Russian Federation.
If the property transferred to a separate subdivision is not allocated to its separate balance sheet, then the property tax of organizations is paid:
a) at the location of the balance holder (the head office of the organization or a separate subdivision allocated to a separate balance sheet) - in relation to movable property;
b) at the location of the real estate object - in relation to real estate.
If the property transferred to a separate subdivision is allocated to a separate balance sheet, then the property tax of organizations is paid:
a) at the location of a separate subdivision - in relation to movable property;
b) at the location of a separate subdivision or at the location of a real estate object (if its location differs from the location of this separate subdivision) - in relation to real estate.
Based on Art. 386 of the Tax Code of the Russian Federation, taxpayers are obliged, after the expiration of each reporting and tax period, to submit to the tax authorities at their location, at the location of each of their separate subdivisions that have a separate balance sheet, as well as at the location of each real estate object, tax calculations for advance payments on property tax of organizations and tax return for that tax.

Transport tax

In accordance with Art. 357 of the Tax Code of the Russian Federation, payers of transport tax are recognized as persons who, in accordance with the legislation of the Russian Federation, have registered vehicles recognized as objects of taxation.
Transport tax is payable by taxpayers to the budget at the location Vehicle(Article 363 of the Tax Code of the Russian Federation).
In this case, the location of vehicles is:
a) for water vehicles (with the exception of small boats) - a place state registration vehicle;
b) for air vehicles - the location of the organization or the place of residence (place of stay) of the citizen - the owner of the vehicle;
c) for other vehicles (including motor vehicles) - the location of the organization (its separate subdivision) or the place of residence (place of stay) of the citizen for which the vehicle is registered.
The tax authority is obliged to register the organization at the location of the vehicles belonging to it within five working days from the date of receipt of the relevant information from the traffic police (Gostekhnadzor). At the same time, she will be sent (delivered) a notification confirming her registration with the IFTS at the location of her vehicles (clause 6, article 6.1, clause 5, article 83, clause 2, article 84 of the Tax Code of the Russian Federation).
Transport tax is paid by the organization to which the vehicle is registered at its location specified in the notice of registration (i.e. at the place where the vehicle is registered).
Therefore, if the car was registered with the traffic police at the location of the separate subdivision of the organization, then the organization needs to pay tax to the budget of the region indicated in the notice of registration at the location of the vehicle belonging to it (i.e., at the location of the separate subdivision) (signature 2, clause 5, article 83, clause 1, article 363 of the Tax Code of the Russian Federation).

Payment of taxes by an organization that has an OP,when using special modes

ESHN

Federal Law No. 155-FZ of July 22, 2008 "On Amendments to Part Two of the Tax Code of the Russian Federation" from January 1, 2009, the restriction established by subpara. 1 p. 6 art. 346.2 of the Tax Code of the Russian Federation, which does not allow organizations that have branches and (or) representative offices to switch to UAT payment.
Thus, an organization that has separate subdivisions in the form of branches (representative offices) has the right to apply the ESHN.
However, the payment of the UAT and the advance payment on the UAT is made by taxpayers at the location of the organization (the place of residence of an individual entrepreneur). Location legal entity is determined by the place of its state registration on the territory of the Russian Federation by indicating the name of the settlement (municipal formation) (clause 2, article 54 of the Civil Code of the Russian Federation).
The ESHN declaration must be submitted to tax office at the location of the head office of the organization (clause 1 of article 346.10 of the Tax Code of the Russian Federation). There are no special rules for the payment of the UAT and the submission of declarations by an organization that has a separate subdivision at the location of its location of the Tax Code of the Russian Federation.

According to sub. 1 p. 3 art. 346.12 of the Tax Code of the Russian Federation (as amended before 01/01/2016), organizations with branches and (or) representative offices were not entitled to apply the USN.
Federal Law No. 84-FZ of 06.04.2015 "On Amendments to Part Two of the Tax Code of the Russian Federation" in Subp. 1 p. 3 art. 346.12 of the Tax Code of the Russian Federation, amendments were made, according to which, from January 1, 2016, organizations that have only branches are not entitled to apply the simplified tax system. Moreover, if the organization includes separate divisions that do not meet the characteristics of branches, then such an organization has the right to apply the simplified tax system, subject to the norms of chapter 26.2 of the Tax Code of the Russian Federation (Letter of the Ministry of Finance of Russia dated 10.29.2015 N 03-11-06 / 62392).
Payment of "simplified" tax and advance payments on it is made at the location of the organization (place of residence of an individual entrepreneur). The location of a legal entity is determined by the place of its state registration on the territory of the Russian Federation by indicating the name of the settlement (municipal formation) (clause 2, article 54 of the Civil Code of the Russian Federation).
The declaration on the simplified tax system must be submitted to the tax office at the location of the head office of the organization (clause 1 of article 346.23 of the Tax Code of the Russian Federation). No special tax rules for USN organization, which has a separate subdivision, is not provided for by the Tax Code of the Russian Federation at its location.

UTII

UTII taxpayers are organizations and individual entrepreneurs that carry out business activities subject to a single tax on the territory of the municipal district, urban district, federal cities of Moscow, St. chapter 26.3 of the Tax Code of the Russian Federation (clause 1 of article 346.28 of the Tax Code of the Russian Federation).
Based on paragraph 2 of Art. 346.28 of the Tax Code of the Russian Federation, organizations that have expressed a desire to switch to paying UTII are required to register as taxpayers of a single tax with a tax authority:
1) at the place of implementation entrepreneurial activity(except for cases when the taxpayer is subject to registration at the location of the organization);
2) at the location of the organization (place of residence of an individual entrepreneur) in the case when the taxpayer carries out the following types of activities:
a) the provision of motor transport services for the transportation of passengers and goods (subclause 5, clause 2, article 346.26 of the Tax Code of the Russian Federation);
b) retail trade carried out through the objects of stationary trading network, which does not have trading floors, as well as objects of a non-stationary trading network (in terms of distribution and peddling retail) (signature 7, clause 2, article 346.26 of the Tax Code of the Russian Federation);
c) placement of advertising using the external and internal surfaces of vehicles (subclause 11, clause 2, article 346.26 of the Tax Code of the Russian Federation).
Thus, organizations, and not their separate subdivisions at the place of implementation of activities falling under UTII, are subject to registration as UTII taxpayers (Letter of the Federal Tax Service of Russia dated 05.02.2014 N GD-4-3 / 1895).
However, the opening of new separate divisions of the organization, in respect of which UTII is also applied, may affect the payment of this tax by the taxpayer.
So, if an organization begins to carry out an activity that falls under UTII (for example, opens a new retail organization (shop)), in another municipality where it is not registered as a UTII payer, then the organization must register with the tax authority as a taxpayer of a single tax on imputed income in relation to a new object of trade. To do this, she must submit, within five days from the date of the start of the application of the taxation system in the form of UTII, an application for registration as a taxpayer of a single tax on imputed income (that is, from the date of retail trade through a new trade facility) (paragraph 3 of Art. 346.28 of the Tax Code of the Russian Federation).
According to the Ministry of Finance of Russia, if the taxpayer consists of the type of entrepreneurial activity established by sub. 6 p. 2 art. 346.26 of the Tax Code of the Russian Federation, registered with the tax authority as a UTII taxpayer in a municipality and opens new retail facilities (shops) in the same municipality, then the UTII amount is calculated in accordance with the provisions of paragraph 9 of Art. 346.29 of the Tax Code of the Russian Federation.
According to paragraph 9 of Art. 346.29 of the Tax Code of the Russian Federation, if during the tax period the UTII taxpayer has had a change in the value of the physical indicator, the taxpayer, when calculating the amount of the single tax, takes into account the specified change from the beginning of the month in which the change in the value of the physical indicator occurred.
If the taxpayer consists of the type of entrepreneurial activity established by sub. 6 p. 2 art. 346.26 of the Tax Code of the Russian Federation, registered with the tax authority as a UTII taxpayer in one municipality and opens new retail organization facilities (shops) in another municipality, where it becomes registered with the tax authority as a UTII taxpayer, then the calculation of the amount of UTII for new shopping facilities(shops) the entrepreneur must produce in accordance with the provisions of par. 3 paragraph 10 of Art. 346.29 of the Tax Code of the Russian Federation (Letter of the Ministry of Finance of Russia dated January 17, 2014 N 03-11-11 / 1348).
Paragraph 3, paragraph 10, Art. 346.29 of the Tax Code of the Russian Federation provides that if an organization is registered with a tax authority as a UTII taxpayer (or its deregistration) is not made from the 1st day of a calendar month, the amount of imputed income for a given month is calculated based on the actual number of days of implementation organization or individual entrepreneur entrepreneurial activity.
Tax declarations for UTII based on the results of the tax period are submitted to the tax authorities no later than the 20th day of the first month of the next tax period (clause 3 of article 346.32 of the Tax Code of the Russian Federation).
When a taxpayer carries out the same type of business activity in several separately located places, section 2 "Calculation of the amount of a single tax on imputed income for certain types of activity" of the UTII declaration is filled out separately for each place of this type of business activity (each OKTMO code) ( clause 5.1 of the procedure for filling out a tax return for a single tax on imputed income for certain types activities, approved Order of the Federal Tax Service of Russia dated 04.07.2014 N ММВ-7-3/353@).

Paragraph 2, paragraph 7 of Art. 226 Tax Code of the Russian Federation states that Russian organizations are tax agents (that is, organizations from which or as a result of relations with which the taxpayer received personal income taxable income), having separate divisions, obliged transfer the calculated and withheld amounts of personal income tax to the budget both at its location and at the location of each of its separate subdivisions.

The amount of tax payable to the budget at the location of such a subdivision is determined based on the amount of taxable income accrued and paid to employees of this separate subdivision, as well as based on the amount of income accrued and paid under civil law contracts concluded with individuals persons of a separate subdivision (authorized persons of a separate subdivision) on behalf of the organization ( par. 3 named item).

In the payment order for the transfer of tax to the budget for to each a separate subdivision should indicate the checkpoint assigned to the subdivision during tax registration at the location, as well as the OKTMO code corresponding to the location of the subdivision (see. Letter of the Federal Tax Service of Russia No. BS-4-11/18528@ dated October 14, 2016). And in Letter No. 03‑04‑06/62497 dated October 24, 2016 The Ministry of Finance stressed: ch. 23 Tax Code of the Russian Federation does not contain rules , providing tax agents with separate divisions to independently choose the division through which personal income tax would be transferred (and, therefore, the possibility of presenting the calculation of the amount of personal income tax).

What to do if an employee has two jobs

If two jobs are established for an employee at the location of the head office and at the location of a separate subdivision, the company must transfer personal income tax from the income of such an employee to the appropriate budgets both at the location of the head office and at the location of the subdivision, taking into account the time actually worked by the employee. This time is determined on the basis of the time sheet, based on the data of certificates of the employee's location for the corresponding billing period.

Responsibility of the tax agent

Well, the validity of these recommendations is difficult to challenge. The mentioned norms are formulated unambiguously, which excludes their double interpretation. And such explanations on the procedure for paying personal income tax by organizations that have separate divisions are given by regulatory authorities with enviable regularity (we note that in a similar manner, tax agents are required to submit and tax reporting for the indicated tax - a certificate in the form 2-NDFL and calculation in the form 6-NDFL). Let's name some of them: letters of the Ministry of Finance of Russia dated December 23, 2016 No. 03‑04‑06/77778, No. 03‑05‑06‑02/60364 dated October 17, 2016, dated 07.12.2015 No. 03‑04‑06/71413, Federal Tax Service of Russia dated November 9, 2016 No. BS-4-11/21223@, dated 05.10.2016 No. BS-4-11/18870@.

Meanwhile, the aforementioned tax regulations refer to responsibilities tax agent to transfer tax at the place of payment of income to taxpayers, financiers in their explanations also categorically point out that must make tax agents having separate divisions. At the same time, the establishment of any obligation (in the situation under consideration, this is the duty of the tax agent to distribute the tax withheld in the payment of income to taxpayers) should be accompanied by the establishment of punishment (responsibility) for its violation.

However, with regard to the obligation of a tax agent, defined paragraph 7 of Art. 226 Tax Code of the Russian Federation, no measure of responsibility tax legislation was not entered .

What the judges think

The Presidium of the Supreme Arbitration Court drew attention to this circumstance back in Decree No. 14519/08 dated March 24, 2009 in case No. A33-356/2008. As follows from the materials of this case, both tax authorities and lower courts considered that the transfer by a tax agent (having separate divisions) of personal income tax amounts to a different local budget than provided by law indicates a failure to fulfill the obligation established by paragraph 7 of Art. 226 Tax Code of the Russian Federation. In their opinion, the excessive payment of tax to one local budget cannot compensate for the losses of another local budget. And this is the basis for holding the tax agent liable for Art. 123 Tax Code of the Russian Federation. Recall that the composition of a tax offense according to the named norm is formed by such acts of a tax agent as wrongful non-withholding and/or non-enumeration (partial retention and/or enumeration ) at the due date.

The supreme arbitrators, recognizing such an approach of tax specialists and judges to the interpretation of tax norms as incorrect, drew attention to the fact that a tax offense in the sense of Art. 106 Tax Code of the Russian Federation recognized culpable wrongful act (action or inaction ) a taxpayer, tax agent and other persons for which liability is defined by this code. But since the Tax Code does not provide for liability for improper performance by a tax agent of his duties, in particular for violation of the procedure for transferring personal income tax withheld when paying income to employees of divisions, there are grounds for holding such an agent liable for Art. 123 Tax Code of the Russian Federation No.

We emphasize: since the publication Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation No. 14519/08 tax rules that determine the procedure for transferring personal income tax by organizations that have separate divisions, have not undergone any major changes. Didn't show up also no additional reservations regarding the budget where the tax is to be transferred to the withholding agent, and in Art. 123 Tax Code of the Russian Federation. And this means that the organization that violated listing order only Personal income tax on income withheld from the income of employees of separate divisions, formally nothing threatens. Even if the tax authorities punish her, she has a good chance of challenging the legality of such a punishment. By the way, experts of the Federal Tax Service recognized the existence of this legislative “gap” back in Letter dated 02.08.2013 No. BS-4-11/14009, and the Ministry of Finance recommended taking into account the current judicial practice V Letter dated 10.10.2014 No. 03‑04‑06/51010.

So, the Presidium of the Supreme Arbitration Court in Decree No. 784/13 dated July 23, 2013 in case No. А06-9384/2011 also emphasized that the incorrect reflection of the OKATO code in the payment documents does not lead to the formation of arrears and cannot be considered as a basis for accruing penalties, since the tax agent transferred the tax to the budget system of the Russian Federation on time.

Arbitrators, considering disputes that have arisen in similar situations, often say that the tax authorities, having discovered from the tax agent an overpayment of personal income tax for the parent organization and arrears for separate divisions, they themselves must offset the tax at the end of the tax period (see, for example, Decree of the FAS SZO dated January 31, 2014 No. F07-10789 / 2013 in case No. A56-72308 / 2012).

At the same time, it would be unfair on our part to keep silent about the presence of court decisions in which arbitrators indicate that to correct an error in the distribution of personal income tax between budgets that arose as a result of incorrect execution of payment orders for the transfer of personal income tax withheld when paying income to employees of separate divisions, on tax agents, any interested party can (including tax agent) (see, for example, Decree of the Arbitration Court of the Moscow Region No. Ф05-13213/2015 dated 06.10.2015 in case No. А41-43272/14).

From 01/01/2017, should the parent organization also pay contributions from separate subdivisions to the IFTS for registration of separate subdivisions?

The article will answer the question of whether the parent organization from 01.01.2017 should also pay contributions from separate subdivisions to the IFTS upon their registration.

Question: We have open separate subdivisions in the same region as the head office and in other regions. Open until 01.01.2017 Separate subdivisions do not have their own accounting and current account. Accordingly, the parent organization pays personal income tax from the employees of these separate divisions to the Federal Tax Service upon registration of separate divisions. If "Yes", then was it necessary to submit a notification to the IFTS at the place of the parent organization before 02/01/17 that payment of contributions will be made for separate divisions? We did not submit any notifications, so now we will be fined 200 rubles for each notification, and since we did not pay contributions from separate divisions to the relevant tax authorities - also penalties? Now we are opening another separate division - is it necessary to notify the IFTS about payment of contributions to another tax authority? Did the contributions for December 2016 paid in January 2017 need to be paid all by the parent organization, or should they also be divided into separate and parent organizations for payment? If so, how then was it necessary to submit the report for 2016 and where?

Answer: 1. Based on the content of the question, it should not, if from 01/01/2017 the parent organization has not endowed separate divisions with the authority to accrue payments.

How to pay insurance premiums for employees

From January 1, 2017, separate divisions (OS), which themselves accrue income to their employees, must pay contributions and report on them. There are no other requirements in Chapter 34 of the Tax Code of the Russian Federation. Based on the content, there are no accounting issues (payroll calculator) in the OP, which means that the parent organization itself calculates payments to employees. And the company that did not give the OP the authority to calculate payments transfers contributions for all employees to the inspection at the place of registration of the parent organization.

2. If from 2017 the head office does not plan to empower previously opened EPs with the authority to accrue employee benefits, then notifications to the tax office do not need to be submitted. Therefore, there should be no penalties, since the procedure for paying insurance premiums has not changed in your situation since 01/01/2017 (the parent organization pays premiums at the place of its registration for all employees).

3. You need to submit a report to the tax office for a newly opened OP only if this unit has will have the authority to calculate employee benefits. That is, an employee (for example, an accountant-calculator) will be accepted into the OP, who will pay salaries to the employees of the new OP. If there is no accounting department in the new EP, and the salary is accrued centrally in the parent organization, then it is not necessary to transfer the “Message on empowering the OP with the authority to accrue payments” to the Federal Tax Service Inspectorate.

4.Yes, for December 2016 contributions had to be paid centrally for the parent organization, without breakdown by OP.

A stand-alone subdivision pays for its employees only if it independently calculates employee remuneration. Do you have a situation this moment another. That's why data on employees of a separate division are included in the calculation for the head office of the organization. For insurance premiums for 2016, it was necessary to report according to the old rules - to the branches pension fund and FSS at the location of the head office.

How to pay for separate divisions

For separate subdivisions abroad, Russia transfers contributions and submits the calculation to the head office of the organization at its location.

Situation: when a separate division located in Russia must independently pay contributions and submit reports

It is important whether the functions of the unit have changed since 2017 or not. For those who do not plan to empower or de-authorize units in terms of contributions in 2017 compared to 2016, nothing changes.

Since 2017, the conditions under which a separate subdivision must independently pay insurance premiums and submit reports have changed. Until 2017, such an obligation for a separate unit arose if the unit:
- paid income to employees;
- had a separate current account and balance sheet.

Since 2017, the unit must pay contributions itself and report to the IFTS if the head office has given it the authority to accrue payments in favor of individuals. Such powers must be reported to the tax office at the location of the organization.

Let's summarize the different cases in a table:

Situation	Notification of empowerment to accrue payments	Notification of deprivation of authority to accrue payments
did not deprive such powers	You don't need to submit. Information to the IFTS will be transferred by the PFR department	No need to submit
Until 2017, the separate division independently accrued payments, paid contributions and reported to the Pension Fund of the Russian Federation with the FSS of Russia. Since 2017, the head office of its deprived such powers	No need to submit	Must be filed within a month from the date of the order to deprive the authority to accrue payments
Until 2017, the separate division did not pay insurance premiums, did not report to the Pension Fund of the Russian Federation. Since 2017, the head office has given it the authority to accrue employee benefits	Must be filed within one month of the date of the authorization order	It will be necessary to file only if the head office subsequently deprives the separation of powers. Deadline - within a month from the date of the order on deprivation of authority
Until 2017, the separate division did not pay insurance premiums and did not report to the funds. From 2017, the head office does not plan to give the separate authority to accrue employee benefits.	No need to submit

How to prepare and submit a calculation of insurance premiums to the IFTS

How to pass

Organizations and entrepreneurs submit a calculation:
- V in electronic format or on paper - if average headcount employees for the previous reporting (calculation) period does not exceed 25 people;
- only in electronic form - if the average number of employees for the previous reporting (calculation) period is more than 25 people.

A separate subdivision pays for its employees if it independently accrues remuneration to employees. In this case, the unit submits the calculation to the IFTS at its location. In the calculation, indicate the checkpoint of a separate subdivision.

If the stand-alone unit does not meet these criteria, include data on the employees of the separate unit in the calculation for the head office of the organization. For separate divisions outside of Russia, also report at the location of the organization itself.

This follows from the provisions of parts and article 431 of the Tax Code of the Russian Federation.

3. Letter of the Ministry of Finance of Russia dated February 20, 2017 No. 03-15-07 / 9512
[On accrual of payments and other remuneration in favor of individuals in organizations with separate subdivisions]

“In connection with the letter of the Federal Tax Service of Russia dated January 10, 2017 No. BS-4-11 / 68@ on the procedure for paying insurance premiums, reporting on insurance premiums, by an organization that has separate divisions, the Tax and Customs Policy Department announces the following.
Based on the provisions of subparagraph 11 of Article 431 of Chapter 34 "Insurance Contributions" of the Tax Code of the Russian Federation (hereinafter referred to as the Code), payment of insurance premiums and submission of calculations for insurance premiums are made by organizations at their location and at the location of separate divisions that accrue payments and other remuneration in favor of individuals.
In addition, in accordance with the provisions, payers of insurance premiums are required to report to the tax authority at the location of the Russian organization payer of insurance premiums on the vesting of a separate subdivision (including a branch, representative office) established on the territory of the Russian Federation with the authority (on deprivation of authority) to accrue payments and remuneration in favor of individuals within one month from the date of vesting him with the relevant powers (deprivation of powers).
At the same time, in accordance with paragraph 2 of Article 5 of Federal Law No. 243-FZ dated 03.07.2016 "On Amendments to Parts One and Two of the Tax Code of the Russian Federation in connection with the transfer of authority to the tax authorities to administer insurance premiums for mandatory pension, social and medical insurance (hereinafter referred to as Federal Law No. 243-FZ), the provisions of subparagraph 7 of paragraph 3.4 of Article 23 of the Code shall apply to separate divisions established on the territory of the Russian Federation, which are vested by the Russian organization with the authority to accrue payments and remuneration in favor of individuals after the date of entry into force of this Federal Law, i.e. after January 1, 2017.
At the same time, in accordance with the provisions of paragraph 1 of Article 4 of Federal Law No. 243-FZ on territorial bodies The Pension Fund of the Russian Federation is obliged to report before February 1, 2017 to the tax authorities at its location information on separate subdivisions of Russian organizations that were empowered to accrue payments and other remuneration in favor of individuals, as of January 1, 2017.
Thus, in view of the foregoing, if in an organization with separate subdivisions, before January 1, 2017, the accrual of payments and other remuneration in favor of individuals, the payment of insurance premiums, the submission of calculations for insurance premiums was carried out centrally by the organization itself and this procedure has not changed after January 1, 2017, then the payment of insurance premiums and the submission of calculations for insurance premiums from January 1, 2017 is made by such an organization to the tax authority at its location.

If in an organization with separate subdivisions, before January 1, 2017, the accrual of payments and other remuneration in favor of individuals, the payment of insurance premiums, the presentation of calculations for insurance premiums was carried out separately by the organization itself and its separate subdivisions at their location, and this procedure is also has not changed after January 1, 2017, then the payment of insurance premiums and the submission of calculations for insurance premiums from January 1, 2017 are still made separately, to the tax authorities at the location of the organization and at the location of its separate divisions, endowed by the organization with the authority to calculate payments employees and paying insurance premiums.
At the same time, in this situation, such an organization does not have the obligation to notify the tax authorities of empowering separate subdivisions to accrue payments and other remuneration in favor of individuals, as established by the aforementioned subparagraph 7 of paragraph 3.4 of Article 23 of the Code.

4. Letter of the Federal Tax Service of Russia dated February 14, 2017 No. BS-4-11/2748@
[On the payment of insurance premiums and reporting by payers of insurance premiums - organizations with separate divisions]

“In connection with the incoming mass questions from payers of insurance premiums, the Federal Tax Service of Russia explains.

1. On the issue of paying insurance premiums and reporting by payers of insurance premiums - organizations that have separate divisions.
Based on the provisions of paragraphs 7 and 11 of Article 431 of the Tax Code of the Russian Federation (hereinafter referred to as the Code), the payment of insurance premiums and the submission of calculations for insurance premiums are made by organizations at their location and at the location of separate divisions located on the territory of the Russian Federation that accrue payments and other remuneration in favor of individuals.
The decision to grant a separate subdivision (including a branch, representative office) established on the territory of the Russian Federation with the authority to accrue payments and remuneration in favor of individuals is taken by the payer of insurance premiums independently.
On the basis of subparagraph 7 of paragraph 3.4 of Article 23 of the Code, the payer of insurance premiums is obliged to report to the tax authority on the empowerment (on deprivation of authority) of a separate subdivision (including a branch, representative office) established in the Russian Federation to accrue payments and remuneration in favor of individuals in within one month from the date of granting him the appropriate powers (deprivation of powers).
Accordingly, payers of insurance premiums do not have the obligation to inform the tax authorities about the creation of a separate subdivision without vesting it with the above powers.
Due to the peculiarities of the legislation, the procedure for reporting and paying insurance premiums and personal income tax by organizations that have separate divisions in their composition is different.
Thus, in accordance with paragraph 2 of Article 230 of the Code, tax agents - Russian organizations that have separate subdivisions, submit a document containing information on the income of individuals in the expired tax period and the amounts of tax calculated, withheld and transferred to the budget system of the Russian Federation, and the calculation of the amount of tax on income of individuals calculated and withheld by a tax agent in respect of employees of these separate divisions to the tax authority at the place of registration of such separate divisions, as well as in relation to individuals who received income under civil law contracts, to the tax authority at the place of registration of separate divisions that have entered into such contracts.

Insurance premiums in 2017: quick advice

Not all departments need to be registered

— We have several separate divisions in different cities. We did not open a separate settlement account for them, and the head office transfers salaries to employees. Do we understand correctly that we are not obliged to notify the inspectorate about these units?

- Yes that's right. The following rule applies to the calculation and payment of insurance premiums. The organization is obliged to report on the divisions that it has vested with the authority to accrue payments to employees (subclause 7, clause 3.4, article 431 of the Tax Code of the Russian Federation. - Note ed.). Which separate offices will be endowed with such powers, the company decides for itself. To report on subdivisions, fill out the recommended form that the Federal Tax Service posted on the nalog.ru website in the section "Insurance premiums 2017". If the company itself pays salaries to employees of the unit, it is not required to report to the tax office.

- Contributions that the company accrues to the salaries of employees of the head office and separate divisions can be transferred in one payment?

- Yes, sure. A company that has not given divisions the authority to calculate payments transfers contributions for all employees to the inspection at the place of registration. There is no need to split payments between inspections.

Unlike insurance personal income tax contributions from the income of employees of a separate subdivision must be transferred separately to the inspection at the place of registration of each office (clause 7 of article 226 of the Tax Code of the Russian Federation). This procedure does not depend on whether the division itself accrues payments to employees or whether the head office does it.