The procedure for calculating and paying insurance premiums from wages - percentage rates, calculation, example, terms. FSS - unified social tax

UNIFIED SOCIAL TAX

The unified social tax was introduced on January 1, 2001 in accordance with Chapter 24 of Part II of the Tax Code of the Russian Federation.

Control over the correct calculation, completeness and timeliness of making contributions to state social non-budgetary funds (Pension Fund of the Russian Federation, Social Insurance Fund of the Russian Federation, Federal and Territorial Funds of Compulsory Medical Insurance), paid as part of the unified social tax, is assigned to the tax authorities.

Contributions for compulsory social insurance against accidents at work and occupational diseases are not included in the unified social tax and are paid to the Social Insurance Fund of the Russian Federation in the same order. Control over the payment of these contributions is carried out by the bodies of the Social Insurance Fund of the Russian Federation.

Tax payers

Payers of the unified social tax are divided into two categories (see):
- the first category includes legal entities and individuals who are employers who make payments to employees;
- the second category includes persons who receive income as a result of their own activities.

If the taxpayer belongs to both categories at the same time, then he is recognized as a separate taxpayer for each individual reason.

Organizations and individual entrepreneurs who have switched to special tax regimes are not payers of the unified social tax. They do not calculate the unified social tax in terms of income received from these types of activities.

Persons who receive income as a result of their own activities (these include individual entrepreneurs, tribal, family communities of the small peoples of the North, engaged in traditional sectors of management, heads of peasant (farm) households and lawyers) do not pay a single social tax in part of the amount credited to the Social Fund insurance of the Russian Federation.

Object of taxation

The object of taxation for the calculation of tax (Article 236 of the Tax Code of the Russian Federation) are:

for taxpayers belonging to the first category (see Taxpayers):
- payments and other remuneration accrued by them in favor of their employees for all reasons, including remuneration under civil law contracts (performance of work, provision of services), under copyright and license agreements;
- payments in the form of material assistance and other gratuitous payments in favor of individuals, on the basis of an employment contract connected with the taxpayer or a civil law contract, or an author's or license agreement.
Payments in kind, made by agricultural products and (or) goods for children, are recognized as an object of taxation in terms of amounts exceeding 1,000 rubles per employee per calendar month.
Payments that are made at the expense of funds remaining at the disposal of the organization after paying the tax on the organization's income, or from the funds remaining at the disposal of an individual entrepreneur or individual after paying the tax on the income of individuals are not recognized as an object of taxation.

for taxpayers belonging to the second category (see Taxpayers):
income from entrepreneurial or other professional activities, net of expenses associated with their extraction;
for individual entrepreneurs applying the simplified taxation system, the object of taxation is income determined on the basis of the cost of a patent.

For all cases of payment of the unified social tax, a list of amounts not subject to taxation () and benefits for the payment of the unified social tax () are established.

In terms of the amount of the unified social tax payable to the Social Insurance Fund of the Russian Federation, the tax base also does not include any remuneration paid to employees under civil law contracts, copyright and license agreements.

The tax base for the unified social tax () is determined for taxpayers belonging to the first category (see Taxpayers) as the sum of payments and other remunerations that are the object of taxation and accrued by employers for the tax period, and for taxpayers belonging to the second category, ( see Taxpayers) as the amount of income that is the object of taxation and received by these taxpayers for the tax period.

Taxpayers belonging to the first category (see Tax payers) determine the tax base separately for each employee from the beginning of the year on an accrual basis

Uniform social tax rates

The base rate of the unified social tax is 26%, including:

to the Pension Fund of the Russian Federation 20%;

to the Social Insurance Fund of the Russian Federation 3.2%;

to the Federal Compulsory Medical Insurance Fund 0.8%;

to territorial funds of obligatory medical insurance 2%.

Regressive?cala taxation

Chapter 24 of Part II of the Tax Code of the Russian Federation establishes a regressive tax rate and defines the conditions for its application (,).

1. For the taxpayers specified in subparagraph 1 of paragraph 1 of Article 235 of this Code, with the exception of taxpayers acting as employers - agricultural producers, organizations of folk art crafts and tribal, family communities of indigenous peoples of the North engaged in traditional sectors of management, the following tax rates are applied :

rates:

	Federal budget				Togo
Up to 280,000 rubles	20.0 percent	3.2 percent	0.8 percent	2.0 percent	26.0 percent
	56,000 rubles + 7.9 percent of the amount exceeding 280,000 rubles	8,960 rubles + 1.1 percent of the amount exceeding 280,000 rubles		5,600 rubles + 0.5 percent of the amount exceeding 280,000 rubles	72,800 rubles + 10.0 percent of the amount exceeding 280,000 rubles
Over 600,000 rubles	81,280 rubles + 2.0 percent of the amount exceeding 600,000 rubles	12480 rubles	3840 rubles	7200 rubles	104,800 rubles + 2.0 percent of the amount exceeding 600,000 rubles

For taxpayers - agricultural producers, organizations of folk art crafts and tribal, family communities of indigenous peoples of the North, engaged in traditional sectors of management, the following tax rates apply:

Tax base for each individual on an accrual basis from the beginning of the year	Federal budget	Social Insurance Fund of the Russian Federation	Compulsory health insurance funds		Togo
			Federal Compulsory Medical Insurance Fund	Territorial Funds of Compulsory Medical Insurance
Up to 280,000 rubles	15.8 percent	2.2 percent	0.8 percent	1.2 percent	20.0 percent
From 280,001 rubles to 600,000 rubles	44,240 rubles + 7.9 percent of the amount exceeding 280,000 rubles	6,160 rubles + 1.1 percent of the amount exceeding 280,000 rubles	2240 rubles + 0.4 percent of the amount exceeding 280,000 rubles	3360 rubles + 0.6 percent of the amount exceeding 280,000 rubles	56,000 rubles + 10.0 percent of the amount exceeding 280,000 rubles
Over 600,000 rubles	69,520 rubles + 2.0 percent of the amount exceeding 600,000 rubles	9680 rubles	3520 rubles	5280 rubles	88,000 rubles + 2.0 percent of the amount exceeding 600,000 rubles

3. For the taxpayers specified in subparagraph 2 of paragraph 1 of Article 235 of this Code, unless otherwise provided by paragraph 4 of this article, the following tax rates shall apply:

	Federal budget	Compulsory health insurance funds		Togo
		Federal Compulsory Medical Insurance Fund
Up to 280,000 rubles	7.3 percent	0.8 percent	1.9 percent	10.0 percent
From 280,001 rubles to 600,000 rubles	20,440 rubles + 2.7 percent of the amount exceeding 280,000 rubles	2240 rubles + 0.5 percent of the amount exceeding 280,000 rubles		28,000 rubles + 3.6 percent of the amount exceeding 280,000 rubles
Over 600,000 rubles	29,080 rubles + 2.0 percent of the amount exceeding 600,000 rubles	3840 rubles	6600 rubles	39,520 rubles + 2.0 percent of the amount exceeding 600,000 rubles

4. Lawyers pay tax at the following tax rates:

Tax base on an accrual basis	Federal budget	Compulsory health insurance funds		Togo
		Federal Compulsory Medical Insurance Fund	territorial funds of obligatory medical insurance
Up to 280,000 rubles	5.3 percent	0.8 percent	1.9 percent	8.0 percent
From 280,001 rubles to 600,000 rubles	14,840 rubles + 2.7 percent of the amount exceeding 280,000 rubles	2240 rubles + 0.5 percent of the amount exceeding 280,000 rubles	5320 rubles + 0.4 percent of the amount exceeding 280,000 rubles	22,400 rubles + 3.6 percent of the amount exceeding 280,000 rubles
Over 600,000 rubles	23,480 rubles + 2.0 percent of the amount exceeding 600,000 rubles	3840 rubles	6600 rubles	33,920 rubles + 2.0 percent of the amount exceeding 600,000 rubles

Calculation and payment procedure

Chapter 24 of Part II of the Tax Code of the Russian Federation establishes the procedure for calculating and paying the unified social tax by taxpayers acting as employers () and taxpayers who are not employers (). The tax period is a calendar year. Reporting periods for tax are the first quarter, six months and nine months of the calendar year.().

The amount of tax is calculated and paid by taxpayers separately in relation to each fund and is determined as the corresponding share of the tax base. Payment of tax (advance tax payments) is carried out by separate payment orders to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund and territorial compulsory medical insurance funds.

Taxpayers-employers reduce the amount of tax paid to the Social Insurance Fund of the Russian Federation by the amount of their expenses for the purposes of state social insurance provided for by the legislation of the Russian Federation. At the same time, the costs of paying for the first two days of temporary disability do not reduce the amount of tax paid to the Social Insurance Fund of the Russian Federation, due to the fact that these costs are paid at the expense of employers in accordance with federal law of December 29, 2004 202 -FZ On the budget of the Social Insurance Fund of the Russian Federation for 2005.

Based on the results of the reporting period (calendar month), taxpayers-employers calculate advance tax payments based on the tax base calculated from the beginning of the calendar year, including the last reporting period, and the corresponding tax rate. The amount of the advance tax payment payable for the reporting period is determined taking into account the amounts of advance payments previously paid.

Payment of advance payments by taxpayers-employers is made on a monthly basis within the period established for receiving funds from the bank for wages for the past month, or on the day of transfer of funds for wages from the accounts of taxpayers to the accounts of employees, or on behalf of employees to the accounts of third parties, but not later than the 15th day of the month following the reporting one. The taxpayer reflects data on the amounts of calculated and paid advance payments in the calculation submitted no later than the 20th day of the month following the reporting month to the tax authority in the form approved by the Federal Tax Service.

On a quarterly basis, no later than the 15th day of the month following the expired quarter, taxpayers-employers are required to submit to the regional offices of the Social Insurance Fund of the Russian Federation information (reports) in the form approved by the Social Insurance Fund of the Russian Federation on the amounts:
1) assessed tax to the Social Insurance Fund of the Russian Federation;
2) used to pay benefits for temporary disability, for pregnancy and childbirth, for caring for a child up to the age of 1.5 years, at the birth of a child, for reimbursement of the cost of a guaranteed list of services and social benefits for burial, for other types of benefits under the state social insurance;
3) employees and their children sent by them in accordance with the established procedure for sanatorium-and-spa services;
4) expenses subject to offset;
5) paid to the Social Insurance Fund of the Russian Federation.

In accordance with the order of the Ministry of Finance of Russia dated January 15, 2001 3n, from January 16, 2001, to transfer funds for payments to state social funds, each of the funds opens its own personal account with the federal treasury. Payment orders for the transfer of funds to pay the UST, as well as arrears, penalties and fees, formed as of January 1, 2001 on payments to funds, are submitted to the bank separately for each of them.

Organizations and individual entrepreneurs who are payers of insurance premiums should know what tariffs (basic, reduced, additional) are relevant in 2020. In this article, we have collected all tariff rates for insurance premiums for pension and medical insurance for organizations and individual entrepreneurs. The article presents the rates of insurance premiums in 2020 in the form of a table of rates established by the current Russian legislation for the current year.

The procedure for calculating insurance premiums in 2020

The procedure for calculating insurance premiums in 2020, as it was before, has not changed. For their calculation, the following components are taken into account:

1. Deductions in favor of individuals.
2. Established tariff rates for insurance premiums, depending on the amount that is subject to insurance premiums.
3. Approved marginal values ​​of the taxable base.

Consider each component of the calculation of insurance premiums in more detail.

Deductions in favor of individuals in 2020

From payments to employees, employers are required to deduct insurance premiums for such types of compulsory insurance as:

• medical;
• pension;
• social.

Recall that insurance premiums should be accrued on remuneration to the head of the organization (even without an employment contract concluded with him) and those employees who work in accordance with:

• with employment contracts;
• with civil law contracts (for the provision of services or the performance of work);
• with copyright agreements (with performers).

Please note that in 2020, the accrual of insurance premiums for remuneration of individuals applies not only in cash, but also in kind.

Article 422 of the Tax Code of the Russian Federation provides a list of payments that are not subject to insurance premiums.

Insurance premium rates in 2020: rate table

If an individual entrepreneur or organization is not entitled to apply reduced tariff rates, then they must pay insurance premiums for medical, social and pension insurance at the basic tariff. As for the tariff rates for insurance premiums for 2020, they remained unchanged (based on No. 361-FZ of November 27, 2017). Only the marginal bases for calculating insurance premiums have changed (on the basis of paragraphs 4-6 of Article 421 of the Tax Code of the Russian Federation, Decree of the Government of the Russian Federation of November 28, 2018 N 1426). You can see them in the table below.

We add that in accordance with Articles 425-426 of the Tax Code of the Russian Federation, the general rate for insurance premiums is 30%. It will be valid until 2020 inclusive.

The distribution of the total bet is as follows:

• for social insurance - 2.9%;
• for pension insurance - 22%;
• for health insurance - 5.1%.

Table 1. Main tariff rates for insurance premiums in 2020

Health insurance	Social insurance (in case of temporary disability and in connection with motherhood)		Pension insurance
Basic tariff	Basic rate up to 912 000 rubles	Basic tariff over 912,000 rubles	Basic rate up to 1,292,000 rubles	Base rate over 1,292,000 rubles
(with the exception of HQS, stateless persons who temporarily reside on Russian territory)
	(for foreign citizens and stateless persons who temporarily reside on Russian territory (except for HQS))

As already mentioned, some payers of insurance premiums are beneficiaries and have the right to make payments in accordance with reduced rates.

Recall that in 2020 the preferential tariffs that were in effect in 2018 are no longer valid for some categories of payers. These categories included individual entrepreneurs and organizations:

• applied preferential treatment when working on the simplified tax system;
• pharmacies on UTII;
• applied PSN in the provision of services.

We present the reduced rates of insurance premiums that are relevant in 2020 in the table below.

Table 2. Reduced tariff rates for insurance premiums in 2020

eligible to lower tariff rates	Health insurance	Social insurance	Pension insurance
Organizations participating in the Skolkovo project
Charitable organizations on the USN
Non-profit organizations working on the simplified tax system in the areas of education, social services for citizens, scientific research (development), art, healthcare, culture, mass sports (with the exception of professional). State and municipal institutions are not included in this list.
Organizations and individual entrepreneurs with the status of residents of the free port of Vladivostok (based on No. 212-FZ dated July 13, 2015)
Organizations and individual entrepreneurs with the status of residents of the territory of rapid socio-economic development (based on No. 473-FZ of December 29, 2014)
Organizations and individual entrepreneurs from payments and remuneration for the performance of labor duties to crew members of ships that are registered in the Russian International Register of Vessels (with the exception of ships for the storage and transshipment of oil and oil products in the seaports of the Russian Federation)
Organizations of the Russian Federation working in the field of information technology (whose activities are related to the development, implementation of programs, as well as the installation, testing and maintenance of programs for databases, computers, with the provision of services for the development, adaptation, modification for databases, computers)
Organizations and individual entrepreneurs that have concluded agreements on the implementation of technical and innovative activities and making payments to employees employed in industrial production and technical and innovative SEZs
Partnerships, as well as business entities that put into practice the results of intellectual activity, the exclusive rights to which belong to their participants (founders) - budgetary (autonomous) educational organizations of higher education and budgetary (autonomous) scientific institutions
Organizations and individual entrepreneurs that have entered into agreements on the implementation of tourist and recreational activities and making payments in favor of employees employed in tourist and recreational SEZs, which are clustered by decision of the Russian government

From the wages of workers who work in dangerous or harmful conditions, employers need to pay additional insurance premiums. At the same time, the rates of such contributions depend on the results of a special assessment of labor (or on their absence). This is stated in paragraph 3 of Article 428 of the Tax Code of the Russian Federation.

In the table you can find additional tariffs for organizations and individual entrepreneurs, when conducting a special assessment of labor and in its absence for 2020

Table 3. Additional tariff rates for insurance premiums in 2020

Special assessment was not carried out		A special assessment was carried out (paragraph 3 of Article 428 of the Tax Code of the Russian Federation)
	Payers of insurance premiums at an additional rate	Contributions for pension insurance tariff (in %)	Hazard class and division
	Organizations and individual entrepreneurs making payments to employees working in jobs specified in paragraphs 2-18 of part 1 of Article 30 No. 400-FZ of December 28, 2013 Organizations and individual entrepreneurs making payments to employees working in jobs that are specified in paragraph 1 of part 1 of article 30 No. 400-FZ dated December 28, 2013 (in accordance with list 1, which was approved by Decree of the USSR Cabinet of Ministers No. 10 dated January 26, 1991 of the year)		class - optimal subclass - 1
			class - valid subclass - 2
			class - harmful subclass - 3.1
			class - harmful subclass - 3.2
			class - harmful subclass - 3.3
			class - harmful subclass - 3.4
			class - dangerous subclass - 4

Please note that if different additional tariffs for insurance premiums are allowed for payments in favor of one employee, then the highest value of the additional tariff should be applied.

Insurance premium rates for individual entrepreneurs in 2020

Recall that from 2018, the rates of insurance premiums for individual entrepreneurs will no longer depend on the minimum wage. The exact amount of insurance premiums for individual entrepreneurs "for themselves" was fixed by law. Here are the current amounts of insurance premiums for individual entrepreneurs "for themselves" in the form of a table:

Table 4. Tariffs and amounts of insurance premiums for self-employed entrepreneurs in 2020

Taxable base and limits on insurance premiums in 2020

The limit values ​​​​of the base for calculating insurance premiums in 2020 have been increased and now their sizes are as follows:

The material was updated in accordance with the current legislation on 10/26/2019

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In 2019, new rates and tariffs for insurance premiums were established. Feed-in tariffs for most contributors have been canceled This follows from the Federal Law of November 27, 2017 No. 361-FZ. Our convenient table contains the rates of insurance premiums for 2019 to extra-budgetary funds.

Contributions in 2019

The amount of tariffs for calculating contributions for compulsory pension (social, medical) insurance depends on:

• from the category of the payer (the organization must accrue contributions at general rates or has the right to apply reduced rates of contributions);
• on the category of employee in favor of which payments are made;
• of the amount of payments accrued to the employee during the year (more than limit base or less than this amount).

If the organization does not have the right to apply reduced tariffs, then in relation to payments it must accrue insurance premiums at general rates (Article 426 of the Tax Code of the Russian Federation):

• mandatory pension insurance contributions - at a rate of 22% from payments not exceeding the marginal base of 1,150,000 rubles. In excess of such a base, a tariff of 10% is applied. Insurance premiums are transferred in one payment order without distribution of contributions to finance the insurance and funded part of the labor pension. At the same time, the BCC indicates the one that is provided for payments credited for the payment of the insurance part of the labor pension.
• mandatory social insurance contributions - at a rate of 2.9% from payments not exceeding the maximum base of 865,000 rubles. In excess of the excess, contributions are not paid;
• mandatory health insurance contributions - at a rate of 5.1%, regardless of the amount of income. That is, contributions are accrued from all payments. The limiting base is not established here.

As for entrepreneurs (payers who do not make payments in favor of individuals), they determine the amount of contributions for themselves based on the minimum wage. And if the amount of annual income exceeds 300,000 rubles, then the second part of personal contributions from the amount of such an excess is also considered (subclause 1, clause 1, article 430 of the Tax Code of the Russian Federation).

The tables show the contribution rates for 2019.

Tariffs for insurance premiums from employees' salaries (no benefits)

The total percentage of contributions to funds remains the same compared to the previous year - 30%, of which:

• 22% to the Pension Fund
• 2.9% to the Social Insurance Fund
• 5.1% to the Health Insurance Fund

What are the fees for 2019 In 2019, transfer insurance premiums to the tax office in accordance with Chapter 34 of the Tax Code of the Russian Federation. According to paragraph 1 of Article 419 of the Tax Code of the Russian Federation, insurance premiums are paid by: persons making payments and other remuneration to citizens; individual entrepreneurs. If an entrepreneur has employees or makes payments to other persons, he simultaneously belongs to the first and second groups of payers of insurance premiums. And, therefore, he pays contributions both as an employer and for himself personally. Employers calculate and pay contributions to the tax office: for compulsory pension insurance; compulsory social insurance in case of temporary disability and in connection with motherhood; compulsory health insurance. Contributions are also paid to the FSS for injuries - for compulsory social insurance against industrial accidents and occupational diseases (Federal Law No. 125-FZ of July 24, 1998, hereinafter - Law No. 125-FZ). In this article, we will only talk about contributions accrued in accordance with the Tax Code. And on contributions under Law No. 125-FZ, you will find information in a separate material of the legal encyclopedia.

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

In the FSS, the accident rates in 2017 remain the same as in the previous one, but the administration itself has undergone some changes. Next, let's look at the features of calculating insurance premiums!

Who is the payer?

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

For employees with whom a GPC agreement is concluded, where insurance conditions are not prescribed, 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 in case of harm caused at work;
• some other payments are determined by law.

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

Injury deductions are made for the following types of income:

• salary;
• premium;
• vacation pay;
• allowances.

Deductions are not made for targeted state payments, expenses for staff development, payments in case of liquidation of an enterprise.

FSS tariffs 2017 against accidents

In order for an entrepreneur to find out what injury rate 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 species grouped according to occupational risk classes. Each is assigned an individual OKVED code.

From 01/01/2017, order No. 851Н is in force. It defines new classification rules. The type of activity is confirmed annually. In order for the FSS authorities to set a tariff at which the injury rate will be calculated, supporting documents must be sent before April 15 of the current year:

• certificate of the approved form;
• confirmation statement;
• deciphering the balance sheet for enterprises for the previous period. Individual entrepreneurs are not required to submit reports.

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

In the FSS, the 2017 tariffs for accidents range from 0.2 to 8.5.

If the taxpayer does not provide documents, then the FSS will independently assign an occupational risk class, while the highest rate is chosen - 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 from this year.

Method of calculation

Accident insurance premiums in 2017 are calculated by the accountant on a monthly basis by multiplying the premium base by the tariff rate.

The contribution base is the amount of money that the employee received in 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 an employment contract and non-taxable contributions.

Example. The Krasny Luch enterprise is engaged in the extraction of cobalt ore - 07.29.22. This is 32 risk class. For this group, a tariff of 8.5 has been assigned, since this is a dangerous type of activity, injuries received at work can have serious consequences, entailing large financial expenses. The salary fund of employees in March 2017 - 2.4 million rubles. Some employees received material assistance in the amount of 17,000 rubles. Based on this:

• contribution base = 2400000-17000 = 2383000 rubles;
• the amount of deductions \u003d 2383000 * 8.5% \u003d 202555 rubles.

The amount received is deducted by the company to a special account in the FSS.

Preferential rates

In 2017, reduced rates continue to apply for certain types of activities:

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

Most of the powers from 01/01/2017 passed from the FSS to the National Assembly. It controls the regularity of deductions by persons conducting business activities, debt collection, and reporting analyses.

Main changes:

• reports are submitted for the first quarter, six months and 9 months. Contain only the calculation algorithm;
• a calendar year is taken for the billing period;
• the forms of some documents have undergone changes: the forms of forms No. 22-24 began to operate;
• deadlines for submitting reports to the authorities have been moved.

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

Insurance against accidents at work in 2017 in the Russian Federation is mandatory. It provides protection to the employee and can be paid in the form of temporary disability benefits, one-time or monthly insurance payment, additional payment for treatment, rehabilitation. The benefit cannot be more than the sum of four monthly insurance payments.

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 case of death, the next of kin (husband/wife, children) is entitled to such funds. The amount is fixed, one-time, is 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 2017 is 72,290.4 rubles, lump sums - 94,018 rubles.

The rates of insurance premiums and the calculation method did not change in 2017. The main thing is to submit reports on time and confirm the type of activity.

Since the beginning of 2017, the government, in order to reduce and streamline reporting, has transferred control over insurance premiums (pension, social and medical insurance) to the Federal Tax Service.

It is the Federal Tax Service that, since January 1, 2017, has been monitoring deductions to the treasury for various insurance premiums, processing and analyzing this information, as well as collecting debts. The transfer of control over "insurance" to the tax authorities aims to return to the budget large amounts of arrears accumulated over the previous few years - the government considered that the PFR (like the FSS and some other authorities) failed to cope with this task.

Federal Law No. 212, which previously regulated this area, is no longer valid. Instead, the Tax Code is supplemented by a whole chapter No. 34 "Insurance contributions", detailing who, to whom and how much.

A change in legislation in this area does not imply a change in the tariff for contributions to the PFR. He will make the same 22% if payments do not exceed the annual limit, and 10% if the annual limit is exceeded.

Individuals who contribute to their own pension, such as self-employed individuals, private lawyers, notaries, and so on, will continue to pay a fixed contribution to the FIU. The amount of a fixed contribution to the PFR is fixed in the Tax Code of the Russian Federation and is: for 2019 year- 29,354 rubles, for 2020 - 32,448 rubles.

This payment is finite only if the annual income of an individual entrepreneur, a privately practicing lawyer, a notary, a doctor, etc. amounted to no more than 300,000 rubles. If the annual income was higher, then the Pension Fund is supposed to pay extra. The amount of the additional payment will be 1% of the excess of income over the threshold of 300,000, but not more than 212,360 rubles.

The limit on pension contributions, exceeding which during the year gives the right to a reduced rate, in 2020 is 1,292,000 rubles. Contribution limits for daily allowances for business trips in Russia and abroad - in the first case they will amount to 700 rubles per day, in the second - 2500 rubles per day.

The Federal Tax Service provides the “Unified Social Insurance Fee” (ESSC), for the FIU - the “Report on the insurance period” or SZV-experience.

For the SZV-M form, the reporting deadline is before the 15th of the next month. The SZV-experience report will need to be submitted once a calendar year, and the deadline for submitting the first form is until March 1, 2018

Preferential interest accrual

All 13 categories of beneficiaries have retained the right to a benefit, that is, reduced contributions to pension accounts, and the rates have not changed either. By 20% The following will be deducted for the insurance part of the pension:

By 8% in 2018, pension "insurance" will be paid:

• enterprises engaged in the field of information technology;
• economic societies and partnerships that implement the results of someone else's information activities in production, that is, putting inventions, utility models, etc. into action;
• any firms that have received the right from the governing bodies of special economic zones to conduct activities in them to introduce new technologies and develop a tourism cluster.

By 6% "Pension" is paid by the participants of the free economic zone "Crimea", including Sevastopol, the territory of advanced economic development and the free port "Vladivostok", although in each case there are local restrictions on the types of activities.

By 14% a contribution is taken from the participants of the Skolkovo scientific project. And, finally, 0% of contributions, that is, the firms that own ships registered in the Russian International Register do not pay anything to the FIU, but only when paying salaries and remuneration to the crew members of these ships (there are also restrictions).

transitional tariff

As such, there is no transitional tariff, since the rates themselves have not changed.. But due to the fact that the transfer of reporting from funds to tax led to the loss of information and confusion, especially in the presence of overpayments on contributions, it is recommended to carefully check and double-check all information on insurance premiums for all employees from the beginning of 2017, in order to avoid overpayments.

The effect of the regressive rate

The regressive rate is reduced rate of pension insurance contributions applied if the limit of the insurance base is exceeded. In 2020, it is 1,292,000 rubles. This means that if an employee's annual income exceeds this amount, then insurance premiums for him in excess of the limit are calculated at a regressive rate. It is 10%.

What does this mean in an example? Let's say an employee's salary (in full) is 90,000 rubles per month. In total, it will amount to 1,080,000 rubles per year.

Contributions from the amount within the limit are stable. They cannot exceed 224,620 rubles per year (exactly 22% from 1,021,000). Accordingly, the enterprise pays 224,620 rubles to the treasury for this employee, plus:

(1,080,000 - 1,021,000) * 10% / 100% = 5900 rubles.

The total total pension contribution for this employee per year will be:

224 620 + 5900 = 230 520 rubles

Under GPC agreements

In most cases, civil labor contracts (implying not an employer-employee relationship, but a customer-contractor) imply the deduction of insurance pension contributions in the same way as labor contracts, but there are a number of exceptions:

• the contract is concluded with an individual entrepreneur who pays insurance for himself;
• the contract is concluded with a foreigner who is in Russia temporarily and does not have Russian citizenship;
• the contract is concluded with students of a university or secondary school of full-time full-time education.

A contribution in the amount of the same 22% is carried out upon payment for the performance by the party - the Contractor of the agreed work. With contracts of a different meaning, for example, for the sale and purchase of real estate, nothing of the kind will have to be done. However, if the Contractor has the right to apply a reduced rate in the cases specified above, then payments are made on it.

Closed, i.e. the most complete list of payments not subject to insurance premiums is given in article 422 of chapter 34 of the Tax Code of the Russian Federation. All payments that are not mentioned in it are subject to contributions.

Those released include:

• government benefits such as unemployment, etc.;
• state compensation, for example, to pay for sports nutrition in professional sports;
• one-time financial assistance - within 50,000 rubles;
• income of representatives of indigenous peoples from folk craft, except for wages;
• other payments listed in the article.

Mandatory and additional bets

The rate of 22% is mandatory for everyone except beneficiaries. But people employed in harmful/dangerous work are entitled to preferential pension provision - early retirement. Therefore, in relation to them, the state establishes additional rates.

The additional tariff is set according to certain lists, which are regulated by laws No. 400-FZ and 426-FZ (both dated December 28, 2013). They continue to operate in 2020. The higher the hazard class of the job, the higher the additional rate. It can vary from 9 to 2% (in addition to the main one - 22%).

Reporting to funds for 2020

"Unified social insurance fee" for the IFTS combined several different types of reporting provided by various supervisory authorities - for pension, medical and social insurance, including payments for sick leaves and issues related to maternity and parental leave.

The deadline for the ESS is no later than the 30th day of the month following the reporting period, for the FSS for injuries - no later than 20/25 (in paper / electronic form) of the next month, for SZV-M - no later than the 15th day of the next month.

Changes in insurance premiums are presented below.