Interest in pfr. What deductions (insurance premiums) are transferred to the Social Insurance Fund. Preferential income categories

The main news since the beginning of 2017 in the accounting field was the information that the management and regulation of all insurance contributions, namely pension, social and medical insurance, was transferred from the relevant authorities to the Federal Tax Service. This government decision is due to the reduction and streamlining of reporting.

How much is deducted from the salary to the Pension Fund? This is a common question. Let's figure it out.

Since January 1, 2017, the Federal Tax Service (FTS) has been responsible for monitoring contributions to the treasury for all contributions, processing and analyzing this information, as well as debt collection processes. The government decided that such authorities as the Pension Fund of Russia (PFR), the Social Insurance Fund (SIF) and others are not up to the task of timely collection, so the Federal Tax Service is relying on the return to the budget of large amounts of arrears that have accumulated over previous years.

Moreover, amendments have been made to the law: now 212 Federal Law, which regulated this area, has lost its force, and instead of it, Chapter 34 of the Tax Code of the Russian Federation “Insurance contributions” has been added with a detailed description of all the rules of interaction.

Changes and tariffs

Amendments to the legislation do not imply changes in the tariffs for contributions to the Pension Fund. How much is withheld from salary to the Pension Fund? This is still 22% within the annual limit, 10% if exceeded, as well as 5.1% for compulsory health insurance, 2.9% for deductions for temporary disability and in connection with maternity.

Those who pay contributions to their future pension, namely individual entrepreneurs, lawyers in private practice, notaries and so on, as before, have a fixed contribution equal to 26% of the minimum wage (minimum wage) per month. The minimum wage is set at the beginning of the year and multiplied by 12 months, i.e. at the beginning of 2017 it was approved in the amount of 7,500 rubles, respectively, the annual contribution will be 23,400 rubles.

Everyone should know how much is contributed to the pension fund from their salary.

This amount to be paid is finite, unless the annual income of an individual entrepreneur - a lawyer in private practice, a doctor, a notary, etc. - is no more than 300,000 rubles. In the case of a larger annual income, the Pension Fund is required to pay an additional tax amount in the amount of 1% of the amount exceeding the threshold of three hundred thousand, but not more than 163,800 rubles.

If the limit on pension contributions is exceeded, you are entitled to a reduced rate. If we compare it with 2016, it has increased and now amounts to 876,000 rubles (in 2016 it was 796,000 rubles). In addition, new limits on contributions for daily travel allowances in Russia and abroad have been established. On the territory of the Russian Federation they amount to 700 rubles per day, when traveling outside the territory - 2,500 rubles per day.

Current changes you need to know about

The most important difference compared to 2016 is the new forms of reporting insurance fees for the Federal Tax Service. According to the new rules, the “Unified Social Insurance Fee” (USSS) is provided, and for the Pension Fund of the Russian Federation, new reporting is the “Report on Insurance Experience” or SZV experience. Also, according to the new rules, the requirements for enterprises that wish to pay at a reduced rate have increased, and also established new deadlines for submitting some reports.

Percentage of contributions to the Pension Fund from salary

Every worker should know what amount and when the employer transfers from his salary to the Pension Fund. This is reflected in your future pension. The larger the transfer, the more significant the funded part of the citizen’s future pension provision.

There is no fixed payment for an employee of an enterprise. The part of the salary that the employer transfers to the fund is calculated individually, depending on the amount of the salary.

The percentage of contributions to the Pension Fund is 22% of the accrued amount of wages, which is recorded in the organization’s accounting department. Thus, an employee of an enterprise who officially receives 7,000 rubles a month deducts 1,540 rubles as deductions. Also, personal income tax (personal income tax) is additionally deducted from the salary amount. Salary deduction is 13%, and in this example - 910 rubles.

Why does an ordinary employee need to know about deductions?

The category of citizens who control timely enrollment in the Pension Fund of the Russian Federation can be sure that their future pension will not be affected. Such a check can be carried out every three months, requiring the accounting department to provide information about the payment of contributions in writing.

Sometimes employees feel embarrassed in front of their superiors, so they do not require this kind of confirmation from the accounting department and do not exercise their legal right, according to Art. 14 Federal Law “On individual accounting of compulsory pension insurance”.

Bets, which include mandatory and additional

As we have already found out, a 22 percent rate of transfers from salary to the Pension Fund is mandatory for everyone except beneficiaries. Persons who are employed in harmful and dangerous jobs can count on special pension provision, which means early retirement. Therefore, special rates are established for such citizens.

Such tariffs are accepted according to certain lists regulated by Federal Laws No. 400 and No. 426, which were adopted on December 28, 2013. In 2017, they also remain unchanged. The more dangerous the job, the higher the additional rate, which ranges from 2% to 9%, and is added to the basic rate of 22%.

Payment Process

After changes in legislation from January 1, 2017, the procedure for calculating wage taxes to the Pension Fund and the procedure for calculating amounts to be paid have not changed. The exception is the submission form: not as before - on different forms and to different services. A new form “Unified Social Insurance Fee” has been introduced, which allows you to contain all the information and send it to the tax office. The only exception is the “injury” contribution. He, as before, goes to the FSS.

The “Unified Social Insurance Fee” (USSS) of the day of the tax inspectorate included various reports submitted to different controlled authorities - pension, medical funds and social insurance, including payments for sick leave, as well as issues related to maternity and leave for child care.

Many people are interested in how much is contributed to the Pension Fund from their salary.

What needs to be provided this year?

Thus, from January 2017 it is only necessary to provide:

A report is submitted to the Social Insurance Fund on occupational injuries and on the issue of special certification of workplaces;

In the Pension Fund of the Russian Federation - the old type of reporting according to SZV-M and new reporting according to the CMEA-experience form.

Due dates:

ESSS - until the 30th day following the reporting period of the month;

FSS - until the 20th day in paper format and until the 25th day on electronic media following the reporting month;

SZV-M - until the 15th;

Reason for refusing contributions

There are situations when an employer may not pay contributions for an employee:

How to control deductions?

If desired, each citizen can check the amount of transfers to the Pension Fund. To do this, you can register on the State Services website by creating a Personal Account there. The site will require you to identify yourself by entering your passport details, pension insurance number and telephone number so that employees can contact you. After activation, you can log into your Personal Account by entering your login and password.

If for the entire period of employment or a certain period of time the employer has not contributed funds to the Pension Fund of the Russian Federation, you can draw up a complaint and send it to the labor inspectorate, which also accepts electronic applications, or to the tax service, which services the enterprise, by territorial basis.

How much is deducted from the salary to the Pension Fund was discussed in detail in this article.

Any employer pays various insurance premiums every month from the payments of its employees. If they work under an employment contract, then these are the contributions:

• to the Pension Fund of Russia (PFR);
• to the Health Insurance Fund (FFOMS);
• for social insurance against illnesses and injuries or maternity (in the Social Insurance Fund).
• for insurance against accidents and occupational diseases (also in the Social Insurance Fund).

Also, contributions are paid from payments made to those employees who are registered with the company under civil contracts.

• to the Pension Fund of Russia;
• in FFOMS;
• for social insurance against accidents and occupational diseases, if this is specified in the contract.

Payments subject to insurance premiums

Insurance premiums are levied on payments to employees based on labor relations and in accordance with civil contracts for the performance of work, provision of services and copyright orders.

Payments for which contributions are not paid are listed in Art. 422 Tax Code of the Russian Federation:

1. State benefits;
2. Compensation payments upon dismissal, payments for damages, payment for housing or food, payment for sports or dress uniforms, provision of allowances in kind, etc.;
3. Amounts of one-time financial assistance, for example, upon the birth or adoption of a child, upon the loss of a family member, during a natural disaster and other emergency circumstances;
4. Income, in addition to wages, received by members of indigenous communities from the sale of traditional craft products;
5. Insurance payments for compulsory and voluntary personal insurance;
6. And other types of payments and compensation.

What are the maximum bases for calculating insurance premiums?

Contributions to the Pension Fund and the Social Insurance Fund are limited by the maximum bases for calculating contributions, which are annually indexed based on the growth of average wages:

The maximum base for contributions to the Pension Fund in 2019 is 1,150,000 rubles.

The maximum base is calculated based on the employee’s income on an accrual basis. As soon as his income for the year reaches the maximum base, future contributions must be paid according to new rules. When paying contributions at the basic tariff, if this base is exceeded, contributions are paid at a reduced rate - 10%. If the organization is on a reduced tariff, then if it is exceeded, contributions are not paid.

The maximum base for contributions to the Social Insurance Fund in 2019 is 865,000 rubles.

If the base is exceeded, then there is no need to pay contributions.

For contributions to compulsory medical insurance and injuries, a maximum base is not established, therefore all income received by the employee is subject to contributions.

Insurance premium rates in 2019

Let's look at the main rates of insurance premiums for employees in 2019:

1. For compulsory pension insurance - 22%.
2. For compulsory health insurance - 5.1%.
3. In case of temporary disability and maternity - 2.9%;
4. For injuries - from 0.2% to 8.5%, depending on the occupational risk class assigned to the main type of activity performed.

The table shows special reduced contribution rates for certain categories of payers established in 2019.

Insured category	on OPS, %	on compulsory medical insurance, %	at VNiM, %	General tariff, %	Pension Fund from amounts above the base, %
Basic tariff, no benefits	22	5,1	2,9	30	10
IT organizations	8	4	2	14	-
Residents of a technology-innovation or tourist-recreational special economic zone	8	4	2	14	-
Economic societies created by budgetary scientific institutions	8	4	2	14	-
Participants of the Skolkovo project	14	0	0	14	-
Payers to ship crew members in relation to payments to ship crew members	0	0	0	0	-
Non-profit organizations on the simplified tax system in the field of social services, science, education, healthcare, culture, art or mass sports	20	0	0	20	-
Charitable organizations on the simplified tax system	20	0	0	20	-
Participants in the free economic zone of Crimea and Sevastopol	6	0,1	1,5	7,6	-
Residents of the territory of rapid socio-economic development	6	0,1	1,5	7,6	-
Residents of the special economic zone in the Kaliningrad region	6	0,1	1,5	7,6	-
Organizations that produce and sell animation or audiovisual products	8,0	2,0	4,0	14	-

There have been significant changes in the reduced rates for insurance premiums since 2019. Several categories of policyholders switched to basic tariffs at once:

• Organizations and individual entrepreneurs on the simplified tax system, except for charitable organizations and non-profit organizations on the simplified tax system, conducting certain types of activities;
• Organizations and entrepreneurs on UTII conducting pharmaceutical activities or maintaining pharmacies;
• Individual entrepreneurs on a patent.

Since 2019, these categories pay contributions at the general rate - 30%, and if the maximum base for calculating contributions to compulsory pension insurance is exceeded, the payment is not canceled, but the percentage of contributions to the Pension Fund is reduced to 10%.

Business companies and partnerships involved in the implementation of the results of intellectual work, as well as organizations and entrepreneurs that entered into an agreement on technical innovation activities with special economic zones, lost their right to reduced insurance contributions to the pension fund. In 2018, the contribution rate for compulsory pension insurance was 13%, from 2019 - 20%.

Deadlines for payment of insurance premiums in 2019

Insurance premiums are transferred to the Federal Tax Service for each month before the 15th day of the following month. If the last day of payment is a weekend or holiday, then you can pay contributions on the next working day. With contributions for injuries, the procedure is similar, but they must still be paid to the Social Insurance Fund.

Entrepreneurs pay insurance premiums for themselves at other times. Contributions for the previous year must be paid before the end of the year or on the next business day. For 2019, transfer the money to the tax office by December 31, and if your income exceeded 300,000 rubles, then transfer the additional payment to the Federal Tax Service by July 1, 2020.

Keep records in Kontur.Accounting - a convenient online service for calculating salaries and sending reports to the Federal Tax Service, Pension Fund and Social Insurance Fund. The service is suitable for comfortable collaboration between an accountant and a director.

In 2017, there were changes in the procedure for transferring mandatory payments to the Social Insurance Fund (SIF). Injury fees are the only type of fees that are not affected by the innovations. The majority of payments are now controlled by the Federal Tax Service (FTS). However, the administration of these mandatory contributions is still carried out by FSS employees.

Let's look at how accident insurance premiums are processed in 2018. Where to send them and when? What is the procedure for reporting and exercising control.

Changes 2018

The redistribution of functions for accepting contributions has led to the fact that they now have to be transferred to two authorities:

1. in the FSS parts relating to sick leave and maternity;
2. Individual entrepreneurs continue to transfer money to the Pension Fund and the Compulsory Medical Insurance Fund for themselves.

The settlement procedure is legally enshrined in a special chapter of the Tax Code. This has led to the fact that these contributions are now equated to the movement of budget funds, that is, they are subject to the relevant requirements:

• regarding registration rules;
• including the use of special details.

Attention: the changes did not affect only the fees for injuries. They, as before, are accumulated in the accounts of the Social Insurance Fund.

Where to transfer

Payers are required to pay all contributions described in the Tax Code to the accounts of the relevant branch of the Federal Tax Service:

• at the place of registration;
• at the location of the branch maintaining separate accounting;
• Individual entrepreneurs are guided by the registration address.

Payments should be made for each type of contribution separately (as before). However, in 2018, you need to use the details provided for budget contributions. The injury tax is transferred according to the old rules:

• to the Social Insurance Fund branch where the payer is registered;
• at the location of the separate branch;
• at the place of residence of the individual entrepreneur (charitable only).

Help: there has been no change in the coding of this type of contribution. The BCC remains the same:

• 393 1 02 02050 07 1000 160 - for regular transfer;
• 393 1 02 02050 07 3000 160 - for transferring fines;
• 393 1 02 02050 07 2100 160 - penalties;
• 393 1 17 06020 07 6000 180 - for charitable transfer.

Have the deadlines changed?

According to regulatory requirements, the “accidental” fee must be credited to the Social Insurance Fund account by the 15th day of the month following the reporting month.

Note: if the check date falls on a weekend or holiday, the transfer should be sent on the next business day.

Who should pay how much?

Employees of the Social Insurance Fund are responsible for calculating contributions. Specific indicators depend on:

• main type of activity (specified in registration documents);
• rights to benefits;
• tariffs for fees.

Reference: the activities of the Fund in terms of accumulation and redistribution of payers’ funds are regulated by Law No. 125- Federal Law, adopted in 1998.

At the same time, the Foundation has the following powers:

• take into account receipts from each payer;
• control the correctness of deposits;
• present invoices for payment;
• require clarification from policyholders on topics related to transfers.

For information: the FSS has the right to conduct an on-site inspection of the enterprise or request documentation for inspection. Download for viewing and printing:

How to find out the tariff

Law No. 179-FZ (2005) established 32 tariff plans, depending on the risk level of workers. The betting parameters in them are distributed in the range from 0.2% to 8.5%.

Note: since the Fund pays funds in connection with accidents at work, it is fair to distribute contributions according to the degree of risk for workers.

Table of tariffs corresponding to risk factors

Class PR	Tariff (%)	Class PR	Tariff (%)	Class PR	Tariff (%)	Class PR	Tariff (%)
I	0,2	IX	1	XVII	2,1	XXV	4,5
II	0,3	X	1,1	XVIII	2,3	XXVI	5
III	0,4	XI	1,2	XIX	2,5	XXVII	5,5
IV	0,5	XII	1,3	XX	2,8	XXVIII	6,1
V	0,6	XIII	1,4	XXI	3,1	XXIX	6,7
VI	0,7	XIV	1,5	XXII	3,4	XXX	7,4
VII	0,8	XV	1,7	XXIII	3,7	XXXI	8,1
VIII	0,9	XVI	1,9	XXIV	4,1	XXXII	8,5

Help: to use the table, you need to look at the registration documents of the enterprise regarding registration with the Fund. The OKVED code is indicated there. And the class of profrisk is determined by it. Download for viewing and printing:

Example

Three enterprises decided to find out their tariff rates:

1. Sirius LLC, engaged in freshwater fishing. OKVED - 03.22.4.
2. LLC "Delta" The main activity is clay mining. OKVED 08.12.2.
3. Alpha LLC grows grains. OKVED 01.11.1 17.

We determine the profrisk class using the table:

Reference

The Fund calculates the amount of fees for 2018 based on the data submitted by the payer. Information should be provided by April 15. The package includes:

• a statement confirming the main type of activity;
• explanatory balance sheet (for LLC);
• copy of the registration document.

Important: if the payer did not transfer the package of documents within the required time frame, then the Fund’s employees are guided by the information at their disposal.

In addition, the Government, by resolution No. 551, prohibited challenging the tariffs established by the Social Insurance Fund for fees for injuries from 01/01/2017.

Download for viewing and printing:

Calculation formula

Responsibilities are distributed as of 2018 as follows:

• The Fund sets a tariff plan for the payer and informs about it;
• the accountant of the latter is obliged to calculate the amount of the contribution and transfer funds;
• The government agency retains the right to verify the correctness of operations.

A simple formula is used for calculations:

Svz = Bn x T, where:

• Svz - the required amount to be transferred;
• Bn - taxable;
• T - tariff.

What's included taxable base

Deductions are made from the wage fund. It includes accruals in favor of persons with whom agreements are drawn up:

• labor;
• civil law (there are exceptions).

In taxable base includes:

• earnings;
• amounts of bonuses and allowances;
• compensation payments for unused vacation days.

The following payments in favor of workers are excluded from the base:

• state capacity;
• accruals for staff reductions;
• targeted financial assistance;
• allowance for work in especially dangerous conditions;
• payment for attending advanced training courses.

Information: payers of injury fees are individuals and legal entities using hired labor.

Example

Gorny LLC is engaged in horse breeding. OKVED - 01.43.1:

1. Profrisk class - 25.
2. In April, the accounting department accrued earnings to workers in the amount of 1,230,000 rubles. , including:
   1. math help- 35,000 rub. .
   2. for completing courses - 10,000 rubles .
3. Calculation of contribution for April:
4. (RUB 1,230,000 - RUB 35,000 - 10,000 rub.. ) x 4.5% = 53,325 rub.

About benefits

For diligent taxpayers, the Fund may provide a preferential rate on personal injury fees. Its size is limited to 40% discount. In addition, if the company employs disabled people, then their contributions may be subject to a 60% discount.

Help: to establish a preferential tariff for the next year, you must submit an application before the end of November of the current period. That is, in 2018 it will no longer be possible to obtain it.

The size of the discount depends on the following indicators:

• number of injuries per 1000 workers;
• number of days of incapacity;
• presence of violations:
  • reporting procedure;
  • deadlines for making mandatory payments;
• payer's experience.

Example

Garant-Stroy LLC is engaged in design (OKVED - 74.20). The company received a 20% discount from the Social Insurance Fund for 2018. The following accruals were made for April:

• salary 400,000 rub. ,
• including disabled people 85 thousand rubles.

Determination of the contribution amount:

1. According to the OKVED classifier it belongs to class 1. The size of the “traumatic” rate is 0.2%.
   • with discount:
     • general: 0.2 - 0.2×20% = 0.16%.
     • for disabled people: 0.2 - 0.2×60% = 0.08%.
2. The calculation of contributions is carried out in two stages:
   • total: (RUB 400,000 - 85,000 rub.. ) x 0.16% = 504 rubles .
   • for disabled people: RUB 85,000. x 0.08% = 68 rub.
3. Total to be transferred: 504 rub. + 68 rub. = 572 rub. .

How does an individual entrepreneur pay a “traumatic” fee?

The legislation establishes that individual entrepreneurs pay the following amounts to the Social Insurance Fund:

• for yourself voluntarily on the basis of an agreement with the Fund;
• for hired workers, obligatory at the rate:
  • general;
  • preferential.

Tariff plans are set as follows:

Reporting on “unfortunate” collection

In 2018, reporting forms for these types of transfers changed. Now they are handed over to two organizations:

• to the Social Insurance Fund until the 20th on paper and until the 25th in electronic form;
• A summary report is provided to the Federal Tax Service, including a trauma fee:
  • until the 30th day following the reporting period.

Note: At the end of 2018, all forms must be submitted by January 30, 2018.

Why control was transferred to the tax authority

The reason for the redistribution of control functions between government agencies was the poor collection of mandatory payments. The Federal Tax Service has proven itself to be the best organizer of work with payers. Therefore, the President of the Russian Federation signed Decree No. 13 on January 15, 2016. The document transfers the control function to the Federal Tax Service.

Reference: in addition to traumatic fees, tax authorities have been monitoring contributions for the following types of insurance since 2018:

• pension;
• medical;
• social for temporary disability and maternity.

Download for viewing and printing:

Watch a video about insurance premiums

On the same topic

The Domestic Social Insurance Fund makes payments to insured persons. These deductions are made, among other things, when employees take sick leave or in connection with the birth of a child. At the same time, employers are required to regularly pay insurance contributions to the Social Insurance Fund in the amount and manner determined by the norms of domestic legislation. Next we will talk about deductions in 2017.

Social insurance

The main rule-making act regulating relations in the field of social insurance in Russia is Federal Law No. 255-FZ dated December 29, 2006.

Also, the system of regulation of social insurance on the territory of the Russian state includes the following regulatory requirements:

• Law No. 81-FZ of May 19, 1995, regulating relations in the field of guarantees for pregnancy and childbirth;
• Fed. Law of July 24, 1998 No. 125-FZ, applied in case of industrial injuries and identification of occupational diseases.

The legislator directly indicated that social insurance is an integral part of the state mechanism for protecting and minimizing losses of the population in the event of a change in their status or health status.

As follows from the literal interpretation of the instructions of the Russian legislator, insurance contributions to the Social Insurance Fund are mandatory and are transferred to ensure the guarantees of the insured persons.

However, starting from January 1, 2017, the above normative act loses its force and will no longer be applied on the territory of the Russian Federation.

Instead of the aforementioned Federal Law, Part 2 of the Tax Code of the Russian Federation includes Chapter 34, which accumulates the legal regulation of Social Insurance Fund contributions in 2017 (and in the future).

Deductions in 2017

Despite significant changes in Russian rule-making acts in the field of social insurance, for 2017 a maximum base size for determining contributions was also established. It was established by Decree of the Government of the Russian Federation dated November 29, 2016 No. 1255.

Starting from 01/01/2017, the basis for calculating the amount of contributions to the social insurance fund should be the approved values, multiplied by increasing factors. The calculation of the required values ​​is carried out on an accrual basis.

Within the maximum employee income of 755,000 rubles, the policyholder in 2017 will make contributions in the amount of 2.9%. As soon as an employee’s income exceeds the above amount, the tax to the Social Insurance Fund is not calculated or paid. The specified tariff applies to cases of employees being on sick leave, as well as maternity and childbirth.

It is important to note that after 01/01/2017, social security contributions for foreign workers will be calculated based on an indicator of 1.8%.

When calculating the amount of the contribution to be paid to social insurance, one should also take into account the presence of reduction factors and grounds for exemption from payment, introduced into use by the requirements of domestic legislation.

Below is a table of contributions to the Social Insurance Fund in 2017.

Contribution payers	Rate	Maximum base
Payments by enterprises, citizens and entrepreneurs to Russian employees	2,9%	755,000 rubles
Income paid by companies, individuals and individual entrepreneurs in favor of foreigners	1,8%	755,000 rubles
Amounts of benefits and compensation provided for in Article 422 of the Tax Code of Russia	Not installed	Not installed
Deductions to the Social Insurance Fund from payment amounts exceeding the base	Not installed	Not installed
Enterprises implementing the fruits of intellectual labor	2%	755,000 rubles
Technology and innovation activities in special economic zones	2%	755,000 rubles
Entrepreneurship in the field of IT technologies	2%	755,000 rubles
Salaries of ship crews	0%	755,000 rubles
Taxpayers using the simplified tax system according to OKVED, listed in paragraphs. 5 p. 1 art. 427 Tax Code of the Russian Federation	0%	755,000 rubles
Pharmacies and individual pharmacists using UTII	0%	755,000 rubles
Non-profit organizations	0%	755,000 rubles
Charity organisations	0%	755,000 rubles
Individual entrepreneurs applying a patent	0%	755,000 rubles
Organizations participating in Skolkovo	0%	755,000 rubles
Participants of free economic zones	1,5%	755,000 rubles
Subjects of priority development territories	1,5%	755,000 rubles
Residents of the port of Vladivostok	1,5%	755,000 rubles
Payers who do not pay remuneration to individuals	Not installed	Absent
Flight crew compensation	14%	755,000 rubles
Wages of individual workers in the mining industry	6,7%	755,000 rubles

Accounting entry for social security contributions made

In the accounting records of domestic companies, transactions involving the payment of contributions to the Social Insurance Fund must be reflected in the following order:

• debit account 69.1;
• credit 51 corresponds to him.

Current legislation establishes mandatory insurance payments to various funds - pension, social and health insurance. This is an absolute responsibility for all companies and entrepreneurs. In other words, everyone pays contributions - individual entrepreneurs without hired personnel, LLCs with average incomes, and a huge corporation with a considerable staff. In addition, even for some reason, non-functioning organizations, i.e. those that do not receive income, but have not officially declared the termination of their activities, also make these payments. The calculation of insurance premiums is carried out differently in different enterprises, it all depends on many reasons: the status of the enterprise, organizational features and other conditions. Let's try to understand the intricacies of accruals for different categories of organizations and employees and find out the procedure for calculating insurance premiums for enterprises of different forms of ownership.

What is the difference between the taxes of an employer and its employees?

First, let's look at the differences in the payment of taxes by employees and employers, since they are often confused, although these concepts are polar opposites. Insurance premiums are calculated based on wages. You cannot mix such different concepts as employer and employee payments. The employee pays personal income tax on the amount of the salary accrued to him personally, and the employer pays 30% of the entire staff salary fund to various funds. By the way, acting as a tax agent, a company or individual entrepreneur withholds and transfers to the budget the full amount of personal income tax from its employees. This is the difference between the taxes paid by employees and business managers.

Insurance premiums: what are they?

Contributions paid by the employer to social funds are called insurance or social contributions. All payments are calculated and transferred monthly within the time limits established by law.
The overwhelming majority of the Russian population are hired workers of various enterprises. For companies operating on a traditional taxation system, the basis for calculating insurance premiums is based solely on the amount of the accrued salary and related payments, for example, bonuses or additional payments for work on holidays and weekends, class, territorial coefficient, etc. Payments characterized as social are not included in the calculation base. These include:

• material compensation;
• assistance from the company for restoring health or purchasing medicines on the basis of a collective agreement or industry tariff agreements;
• benefits accrued upon dismissal of employees caused by reduction in production and elimination of jobs;
• business travel expenses that are of a production nature but not related to payroll.

So, all accruals are made on the amount of accrued wages. We will find out to which funds companies using OSNO transfer contributions, their amounts and calculation features, as well as for which companies and in what cases reduced tariffs apply.

FSS

One of the most important social funds to which insurance premiums are paid is the Social Insurance Fund. It works in two directions: it monitors and pays for temporary disability benefits and compensates for damages caused by work-related injuries.
In this regard, contributions to the Social Insurance Fund are calculated at the following rates:

▪ 1st – for temporary disability and maternity – 2.9% of employees’ wages. For 2015, the maximum level of wages from which contributions are calculated is set in the amount of 670 thousand rubles. No tariff is charged on income received above this level.

▪ 2nd – insurance against industrial accidents. The contribution amount varies from 0.2% to 8.5% and corresponds to one of 32 occupational risk classes, legally established for companies with varying degrees of occupational injuries. For this type of insurance there is no size of the maximum base; deductions from wages are made regardless of the amount of income according to the risk class established for each enterprise. Only for budgetary enterprises the professional risk is limited to first class.

FFOMS

Health insurance contributions amounted to 5.1% of wages in 2015. The maximum salary level, above which contributions are not calculated, is 624 thousand rubles.

Pension Fund

For enterprises operating on a general basis, contributions are 22%. The maximum income for their accrual in the current year is 711 thousand rubles. Unlike other funds, in the Pension Fund for amounts exceeding the standard, deductions are made in the amount of 10%. But they are no longer distributed to the employee’s separate account, but to a general, consolidated account. The presented table indicates the amounts of deductions and the maximum levels of income on which they are accrued for enterprises using OSNO.

1. Example of calculation of insurance premiums

An employee of the enterprise received a salary of 68 thousand rubles for January. It includes payments:

• salary - 40,000 rubles;
• vacation pay - 15,000 rubles;
• paid sick leave - 13,000 rubles.

Total accrued: RUB 68,000.

Payment of sick leave is not included in the calculation base, reducing the amount of income for calculating contributions.

68 – 13 = 55 thousand rubles.

Contributions accrued for January:
to the Pension Fund:
55,000 * 22% = 12,100 rub.
to FSS:
55,000 * 2.9% = 1,595 rubles.

In the FSS (from uncounted words):

55,000 * 0.2% = 110 rub.
in FFOMS:
55,000 * 5.1% = 2805 rub.
Total accrued contributions for the month - 16,610 rubles.

Let's continue the example:

The salary of this employee for 10 months of the year amounted to 856,000 rubles. The amount of contributions accrued during this time:

To the Pension Fund:
711,000 * 22% + (856,000 – 711,000) * 10% = 156,420 + 31,900 = 188,320 rub.
to FSS:
670,000 * 2.9% = 19,430 rubles.

FSS (from nesch/sl.):

856,000 * 0.2% = 1,712 rubles.
FFOMS:
624,000 * 5.1% = 31,824 rubles.
Accrued for 10 months - 241,286 rubles.

Insurance premiums: calculation for individual entrepreneurs

Often entrepreneurs, when organizing their own business, work in the singular, without recruiting staff. The individual entrepreneur does not pay himself a salary; he receives income from entrepreneurial activities. This category also includes the so-called self-employed population - privately practicing lawyers, doctors and other specialists who have organized their own businesses.

For such entrepreneurs, a special procedure for calculating such payments has been established by law - fixed (mandatory) insurance premiums.

Mandatory insurance premiums are calculated based on the minimum wage, which is indexed annually. Therefore, the amount of fixed contributions increases every year, not counting the experiment of legislators in 2013, when not one minimum wage, but two were taken as the basis for calculating deductions.

This amount is clearly defined and is calculated as the product of 12 times the minimum wage and the tariffs established for the Pension Fund at 26% and the Federal Compulsory Medical Insurance Fund at 5.1%:

This year the mandatory contribution amounted to 18,610.80 rubles. and 3650.58 rub. respectively. A total of 22,261.38 rubles must be transferred for the year.

Individual entrepreneurs do not calculate insurance contributions to the Social Insurance Fund, since they are not provided for settlements with the fund either for payment of sick leave or for work-related injuries.

The legal limit for earning income for the possibility of paying deductions in a fixed amount is 300 thousand rubles. Exceeding this level of income will require additional assessment of the amount of contributions: 1% is charged on the amount received in excess of this standard. This rule applies only to the calculation of contributions to the Pension Fund. It does not apply to contributions to the Federal Compulsory Medical Insurance Fund. The size of the contribution to this fund is not affected by the amount of income; it is stable.

The procedure for transferring and calculating insurance contributions to the Pension Fund of the Russian Federation by entrepreneurs

The algorithm for settlements with the pension fund is as follows:

A fixed contribution must be paid before the end of the current year. This is the responsibility of all entrepreneurs. As already mentioned, when paying this contribution, neither the financial result of the activity, nor the taxation regime, nor the amount of income, nor its complete absence plays a role. This fee is paid because it is mandatory.

Until April 1 of the next year, the part of the contributions received by calculation is transferred - 1% of the amount of income exceeding the three hundred thousand limit.

3. Consider an example of calculating insurance premiums for an individual entrepreneur working without staff:

The annual income of a practicing doctor was 278 thousand rubles. Let's calculate insurance premiums:

in the Pension Fund = 5965 * 12 * 26% = 18,610.80 rubles.

in FFOMS = 5965 * 12 * 5.1% = 3650.58 rubles.

Payments are made in equal quarterly installments or in full at once. The main thing is that they are submitted before the end of the year.

4. Consider the following example:

Individual entrepreneur’s income for the year is RUB 2,560,000.

Contribution to the Pension Fund = 18,610.80 + 1% * (2,560,000 – 300,000) = 18,610.80 + 22,600 = 41,210.80 rubles.

In FFOMS - 3650.58 rubles.

Important! Fixed amount RUB 22,261.38. must be transferred before the end of the tax year, the contribution from the difference is 18,949.42 rubles. must be paid by April 1.

The maximum contribution amount for the current year is RUB 148,886.40. It is calculated using the formula: 8 times the minimum wage for the year, multiplied by the established Pension Fund tariff.

Features of calculating individual entrepreneur contributions: how to correctly calculate the amount of income of an individual entrepreneur

The calculation of insurance premiums for individual entrepreneurs has been radically changed. And if previously all calculations were based on the amount of profit, today the basis for their calculation is the amount of income received. And these concepts should be distinguished, since an incorrectly calculated amount of income and, therefore, payment may lead to the imposition of penalties.

When combining several tax regimes, income from activities in each of them must be summed up. If the entrepreneur’s income for the year is no more than 300 thousand rubles or is absent, then the individual entrepreneur is obliged to transfer only a fixed contribution.

Application of reduced tariffs: who can count on benefits?

Russian legislation regulates the possibility of using reduced tariffs for certain categories of employer enterprises. The amounts of these tariffs are different for different companies and depend on the activities in which they are engaged. The tariff rates are listed in Part 1 of Art. 58 Z-na No. 212-FZ. This is a very extensive register that contains a number of payers who have the right to use benefits. The table provides a list of enterprises whose activities allow the use of preferential tariffs when calculating social contributions.

Amounts of reduced insurance premium rates

Companies eligible to apply preferential tariffs	Pension Fund	FSS	FFOM
Enterprises working on the Unified Agricultural Tax, agricultural producers, public representations of people with disabilities	21	2,4	3,7
Partnerships organized by budgetary, non-profit institutions, IT companies, etc.	8	4	2
Companies and individual entrepreneurs working on a patent and the simplified tax system for the types of activities listed in the law, entrepreneurs-pharmacists on UTII, non-profit organizations on the simplified tax system, enterprises working in the field of social security, R&D, healthcare, culture, charitable activities	20	0	0
Enterprises participating in the Skolkovo project	14	0	0

In paragraph 8, part 1 of Art. 58 a list of activities for which preferential tariffs have been established has been published. Organizations and individual entrepreneurs working with any of them are given the right not to count social and health insurance contributions, and for contributions to the Pension Fund a rate of 20% is established. The maximum income for calculating deductions is 711 thousand rubles. For income received in excess of this amount, contributions are not calculated. Legislators have also established certain restrictive barriers that must be applied for enterprises to exercise their right to use preferential tariffs.

Let's look at the calculation of insurance premiums at preferential rates using the following several examples.

1. From the annual income of an employee of an agricultural producer enterprise entitled to a preferential payment in the amount of 264,000 rubles. deductions amounted to:

To the Pension Fund:
264,000 * 21% = 55,440 rub.
to FSS:
264,000 * 2.4% = 6,336 rubles.

In FFOMS:

264,000 * 3.7% = 9,768 rubles.

Total: 71,544 rub.

2. The following contributions must be calculated from the salary of an employee of a social security enterprise conducting activities that are eligible for benefits in the amount of 210,000 rubles:

To the Pension Fund:
210,000 * 20% = 40,500 rub.
Total: 40,500 rub.

3. From the annual income of an IT company employee in the amount of 547,000 rubles. deductions made:

To the Pension Fund:
547,000 * 8% = 43,760 rub.
to FSS:
547,000 * 4% = 21,880 rub.

In FFOMS:

547,000 * 2% = 10,940 rub.

Total: 76,580 rub.

Another innovation since the beginning of this year is that the amounts of contributions when paid are not rounded to the nearest ruble, as was previously accepted, but are calculated and paid in rubles and kopecks, without creating tiny overpayments when settling with funds.

Accounting for calculations of insurance premiums: accrual, postings, features

Insurance premiums are calculated by employers in the same month for which salaries are calculated. Important! The accrual and calculation of insurance premiums for vacation pay is made immediately when calculating vacation pay, and for the entire amount, regardless of the length of the vacation period. It often begins in one month and ends in another. However, the calculation of accrued insurance premiums is made for the entire amount at once.

Accounting for insurance premiums is carried out on account No. 69 “Calculations for social insurance” and its subaccounts for the separate allocation of types of deductions and funds. It corresponds with the production cost accounts, the amount of accrued contributions is reflected in the credit of the 69th account:

D-t 20 (23, 26, 44 ...) K-t 69 - contributions to the Pension Fund, Social Insurance Fund and Federal Compulsory Medical Insurance Fund are accrued to the corresponding sub-accounts approved by the company.

Paid contributions are debited to subaccounts 69 and reflected in the credit of account 51 “Current Account”, confirming the payment made and the settlement of insurance premiums paid.

Peculiarities of applying benefits when paying contributions for “simplified people”

The law establishes the possibility of reducing the tax base of enterprises using special regimes. Insurance premiums paid in full of the calculated amount reduce the base for the accrued tax provided for by the special regime in the following cases:

The individual entrepreneur applies the simplified tax system and/or UTII and operates without hired personnel;

The company operates on a simplified “income minus expenses” regime.

1/2 of the amount of deductions reduces the basis for calculating tax when the following regimes are applied:

simplified tax system “Income * 6%”;

For patent holders, insurance premiums do not reduce their value.

It should be noted that the right to use these benefits is exercisable only in the period for which the tax is calculated, and the base can be reduced only by the amount of contributions paid (not accrued!) in the same reporting period.

Penalties

Insurance premiums, the calculation of which is made, must be paid to the funds within the prescribed period. According to the law, if monthly payments are not made on time, regulatory agencies have the right to present the organization with a penalty for each day of delay.

Penalties not provided for by law cannot be applied as sanctions, but fines can be quite impressive. There are many reasons that may cause displeasure of extra-budgetary funds. They have the right to fine the company for late registration in funds or for being late in reporting contributions, as well as for using forms of an unspecified form. This is not a complete list of violations; the extra-budgetary fund has considerable power and it is better to prepare and submit all the necessary reporting forms in advance in order to be able to change anything and report on time.