Regression on insurance premiums per year. The maximum value of the base for calculating insurance premiums. Basic calculation rules

The maximum value of the base in 2018 is used to calculate insurance premiums for mandatory pension and social insurance for disability and maternity. The table with limits will remind you when you reach what amount the contributions must be accrued and at what rate, and when they no longer need to be accrued.

Since 2018, a new maximum base for the calculation of insurance premiums has been applied. We will tell you, taking into account what amounts it is necessary to consider insurance payments for employees to the funds.

The marginal base of insurance premiums in 2018: a table for accrual

The limiting base for calculating contributions in 2018 was approved by the Government of the Russian Federation. Compared to the previous year, the limits have increased, so policyholders now pay more.

In the marginal base, it is necessary to take into account the payments that are subject to each type of contribution. Remuneration under a work contract is subject to pension contributions, but social payments are not paid from them. Therefore, such incomes are taken into account in the limit for pension contributions, but not for social ones (subparagraph 2, paragraph 3, article 422 of the Tax Code of the Russian Federation).

Each policyholder calculates the limit separately. If an employee is hired in the middle of the year, then the income that he received from another employer does not need to be taken into account in the limits.

See the new values ​​below.

Limit base for calculating insurance premiums in 2018: table

This year, companies continue to pay contributions at a rate of 30%: 22% for pension insurance, 2.9% for social insurance, and 5.1% for medical insurance. But the load has grown due to the new limits.

The limit of insurance premiums in 2018 is calculated taking into account the forecast of the socio-economic development of Russia for the current year and the planned period of 2019-2020. According to the forecast, the nominal accrued average monthly salary per employee this year will be 42,522 rubles. The same indicator last year was 39,360 rubles. That is, the size of the nominal accrued average monthly salary per employee in 2018 compared to 2017 will increase by 8% (42,522: 39,360 = 1.080). If apply odds 1.080 to the marginal base of last year, you get 815,400 rubles (755,000 rubles × 1.080). At the same time, the size of the base is rounded up to full thousands: the amount of 500 or more is rounded up to the full thousand, and the amount less than 500 is discarded (clause 6 of article 421 of the Tax Code of the Russian Federation). It turns out a new limit in the amount of 815,000 rubles.

The marginal base for insurance premiums to the Pension Fund for 2018 is determined in accordance with paragraph 5 of Article 421 of the Tax Code of the Russian Federation according to the formula: average salary in the previous year x 12 x 2

If this formula is applied, then the maximum base for pension contributions will be 1,020,528 rubles (42,522 rubles x 12 x 2). Taking into account rounding - 1,021,000 rubles.

Application of the marginal base for the assessment of contributions in 2018

Consider the examples of the calculation of insurance with new limits.

Example 1 The employee's salary is 100,000 rubles. In 2018, the organization applies general tariffs (PFR - 22% and 10% over the base, FSS - 2.9%, FFOMS - 5.1%). The FSS rate in case of injury is 0.2%.

1) Calculate contributions to the PFR with a limit of insurance premiums in 2018 of 1,021,000 rubles.

Calculation of insurance premiums in the Pension Fund of the Russian Federation with the maximum base in 2018 Table

If an organization or individual entrepreneur applies reduced tariffs in 2018, then pension contributions from payments exceeding the base do not need to be charged.

2) Calculate contributions with the maximum value of the FSS 2018 base.

Accrual of insurance premiums to the FSS with the maximum base in 2018 Table

After the accruals in favor of the employee exceeded the limit of insurance premiums of 815,000 rubles in 2018, it is not necessary to accrue contributions for temporary disability and in connection with maternity.

3) Calculate medical contributions. The maximum base for such accruals is not established. Payments to the MHIF in 2018 are accrued from all payments. That is, monthly for an employee (according to the example) you need to transfer 5100 rubles. (100,000 rubles × 5.1%).

4) Calculate contributions for injuries. Tariffs for insurance against industrial accidents in 2018 are determined depending on the class of occupational risk of the main activity of the organization. The maximum base for insurance premiums is not set, therefore, contributions must be accrued on all payments in favor of individuals without limitation. The monthly payment will be 200 rubles (100,000 rubles × 0.2%).

Example 2 The employee's salary is 80 thousand rubles. Salary for the year - 960,000 rubles. (80,000 rubles × 12 months). The employee also worked under a contract - 140,000 rubles. The payment under the contract is subject to contributions to the PFR and the MHIF.

Revenues amounted to 1.1 million rubles. (960,000 + 140,000). This is more than the limit (1.1 million rubles > 1.021 million rubles).

From income within the limit on insurance premiums, contributions must be charged at the rate of 22% - 224,620 rubles. (1.021 million rubles × 22%). From limit payments 10% - 7900 rubles. ((1.1 million rubles – 1.021 million rubles) × 10%).

Only salaries are subject to contributions to the FSS. It is above the base (960,000 > 855,000), the amount of contributions payable will be 24,795 rubles. (855,000 × 2.9%).

Medical contributions - 56,100 rubles. (1.1 million × 5.1%).

The total amount of contributions payable is 313,415 rubles. (224620 + 7900 + 24795 + 56100).

Lyubov Alekseevna Kotova, Head of the Department for Regulatory and Legal Regulation of Insurance Contributions of the Ministry of Finance of Russia, tells about the maximum value of the base in 2018. Watch the video:

Payers of insurance premiums, in accordance with Art. 419 of the Tax Code of the Russian Federation, are legal entities - employers that pay wages to individuals, as well as Individual entrepreneurs who are required to pay both for themselves and for employees.

Insurance premiums are paid for:

• compulsory pension insurance (OPS);
• compulsory health insurance (FOMS);
• compulsory social insurance - for temporary disability, "injuries" (FZ-125) and "motherhood".

The list of payments not subject to insurance taxation is contained in Art. 422 of the Tax Code of the Russian Federation.

Expert opinion

Andrey Leroux

More than 15 years of experience Specialization: contract law, criminal law, general theory of law, banking law, civil procedure

Enterprises and organizations that do not enjoy the right to preferential (reduced) tariffs make payments at general tariffs (Article 426 of the Tax Code of the Russian Federation).

The total amount of insurance premiums in 2019 cannot exceed 30%, of which:

• PFR - 22% on income up to the marginal base and + 10% on income above the base;
• MHIF - 5.1% without restrictions on limit values;
• OSS - 2.9% without restrictions on the upper limit.

The subjects of taxation will be citizens of the Russian Federation; foreigners legally working on the territory of Russia, but not being highly qualified workers (HQS) and citizens of the EAEU legally working on the territory of the Russian Federation.

Rates for foreign workers

Insurance premiums paid from the income of foreigners (but not citizens of the EFES) who are not HQS legally working in the Russian Federation are:

• Mandatory pension insurance - 22% + 10% over the base;
• OSS (VNiM) 1.8;

The rest of the fees are not paid.

For foreigners who are HQS:

• OPS - 22% + 10% over the base;
• OSS (VNiM) - 2.9%.

Other insurance premiums are not paid.

Table 1 - Insurance premiums for self-employed entrepreneurs in 2019

Reduced insurance premium rates in 2019

Contributions under GPC agreements

From the income of individuals working under a GPC agreement (of a civil law nature), contributions are paid only to the Pension Fund of the Russian Federation and the FFOMS.

In accordance with Chapter 34 of the Tax Code of the Russian Federation, contributions to the Social Insurance Fund in case of temporary disability and in connection with motherhood are not accrued, and to OSS from accidents at work and occupational diseases - only if this is provided for in the GPC agreement (Paragraph 4, clause 1, article 5 Law No. 125-FZ).

Non-contributory payments

Certain types of employee benefits are not subject to insurance premiums. For example, state benefits, compensation payments, material assistance, tuition fees, payments in favor of foreigners, etc. (For more details, see Chapter 34 of the Tax Code of the Russian Federation).

Payment procedure

Payments are made monthly until the 15th day of the following month. If the last day of the payment period falls on a weekend or holiday, the payment is transferred to the next business day. You can pay from your current account on a payment order or in Sberbank. The tax website also has a personal account for the TIN, where the debt is reflected and you can print a receipt. Or you can get receipts from the tax office.

What are the rates of insurance premiums in 2018 fixed in the Tax Code of the Russian Federation? Have the tariffs in the PFR, FSS and FFOMS changed? Have the reduced rates of insurance premiums been maintained for organizations and individual entrepreneurs using the simplified tax system? Here is a table with insurance rates for 2018.

Approach to the calculation of insurance premiums in 2018

In 2018, insurance premiums, as before, are calculated based on:

• accruals in favor of individuals;
• established limits of the taxable base;
• rates of insurance premiums;

At the same time, the interest rate of the tariff directly depends on the amount subject to insurance premiums. Thus, before presenting tables with premium rates for 2018, we will comment on the above components.

Accruals in favor of "physicists"

All employers in 2018 are required to pay contributions to pension, social and medical insurance from payments to employees.

Insurance premiums in 2018 are required to accrue on remuneration paid in cash and in kind:

• employees in the framework of labor relations;
• the head of the organization - the only participant, regardless of the existence of an employment contract with him;
• performers under civil law contracts, the subject of which is the performance of work, the provision of services;
• performers under copyright agreements.

The amounts not subject to insurance premiums in 2018 are given in Article 422 of the Tax Code of the Russian Federation.

Example

In 2018, the taxable base for contributions has not changed. To calculate the base, you must first add up all the payments that relate to the object of taxation by contributions. The list of such payments is listed in paragraph 1 of Article 420 of the Tax Code of the Russian Federation. For example, salary. Vacation.

Then, from the resulting value, you need to subtract non-taxable payments. For a list of such payments, see Article 422 of the Tax Code of the Russian Federation. For example, state benefits, material assistance in the amount of up to 4000 rubles. in year.

Limits and taxable base in 2018

In 2018, the maximum base for calculating insurance premiums became larger. Cm. " ".

Base for calculating insurance premiums in 2018: table

Contribution rates in 2018: table

The tariffs for pension, medical and insurance contributions for temporary disability and in connection with motherhood will not change in 2018 (Federal Law No. 361-FZ of November 27, 2017). So, if an organization or individual entrepreneur does not have the right to apply reduced tariffs, then in 2018 contributions must be accrued at the basic tariffs. They are listed in the table:

Additional rates for 2018

From the salary of employees who are employed in harmful and dangerous conditions, employers pay additional insurance premiums. Tariffs depend on the results of the special assessment or their absence (Clause 3, Article 428 of the Tax Code of the Russian Federation). If, however, the classes of working conditions as of 2018 were not specially assessed, then apply such additional tariffs.

Every year, the Government of the Russian Federation approves the maximum amount of payments to individuals, from which insurance premiums can be charged at the general rate. This amount is called the marginal base for the calculation of contributions and it is calculated on an accrual basis from the beginning of the year for each employee. What limit indicators should employers focus on in the coming 2017, we will tell in this article.

Insurance premiums in 2017: marginal base

The basis for calculating insurance premiums is all payments and remuneration to an individual subject to taxation by contributions to the PFR, FSS and CHI. Upon reaching the approved limit, the individual's income will be taxed at a lower rate or not taxed at all - this is where a kind of regressive scale comes into play.

Recall that until 2015, the limit base was set in the same amount for all insurance premiums (for example, in 2014 it was 624,000 rubles), and since 2015, the limit for PFR and FSS contributions has been approved separately. For compulsory medical insurance contributions, the limit was completely abolished, and since then medical contributions have been accrued on the entire amount of income received by an individual without restrictions.

To date, the maximum limit for calculating insurance premiums in 2017 has not yet been approved, but its new values ​​\u200b\u200bare already known, indicated in the draft resolution, which is now being discussed. The limit is indexed annually in accordance with the growth of average earnings in the country, and multiplying factors are also applied to it. Compared to 2016, we expect the following indicators:

• For pension insurance, the marginal base of insurance premiums in 2017 will be 876,000 rubles, which is 80,000 rubles. above the current limit (796,000 rubles in 2016);
• For social insurance contributions, the base limit will be 755,000 rubles, which will increase the current limit by 37,000 rubles. (2016 limit 718,000 rubles).
• As before, there will be no limit on compulsory health insurance contributions, so we continue to accrue contributions from all taxable payments to employees.
• In the same way, without a limit, contributions to the FSS for "injuries" are accrued.

Given the above limits, the rates of insurance premiums will be applied in the following order:

• In the Pension Fund of the Russian Federation, contributions are accrued at a rate of 22%, until the employee's taxable income from the beginning of the year exceeds 876,000 rubles. Further contributions are calculated at a rate of 10%.
• In the FSS, disability and maternity contributions are accrued at a rate of 2.9% until taxable income reaches 755,000 rubles, and social insurance contributions are not accrued from amounts exceeding this limit.
• CHI contributions are charged at a rate of 5.1% of all taxable income with no limit on the amount.

How the new limits will affect the calculation of insurance premiums in 2017, let's look at an example.

The monthly income of an employee subject to insurance premiums is 90,000 rubles. Accordingly, his annual income exceeds the established limits and is equal to 1,080,000 rubles. (90,000 x 12 months). We calculate insurance premiums for the year, taking into account the maximum limits of 2017.

PFR: 876,000 rubles. x 22% = 192,720 rubles. – contributions from amounts within the limit.

(1,080,000 rubles - 876,000 rubles) x 10% = 20,400 rubles. – contributions from income exceeding the limit for calculating insurance premiums in 2017.

Total: 192,720 rubles. + 20 400 rub. = 213 120 rubles. – employee pension contributions for 2017.

FSS: 755,000 rubles. x 2.9% \u003d 21,895 rubles. - a contribution from an amount not exceeding the limit. From the amount exceeding the limit base - 325,000 rubles. (1,080,000 - 755,000) no social insurance contribution will be charged.

Compulsory medical insurance: 1,080,000 rubles. x 5.1% = 55,080 rubles. - the contribution for medical insurance for 2017 is charged on the entire income of the employee.

In 2018, fixed insurance premiums will be calculated according to a new procedure, regardless of the minimum wage. The amount of these payments is prescribed by law, and you do not have to calculate them yourself. The changes will also affect the maximum amount of contributions in excess of income of more than 300 thousand rubles.

Individual entrepreneur insurance premiums in 2018 will undergo significant changes that will affect both fixed payments and employee insurance payments.

List of major changes

1. Fixed payments for own insurance are no longer calculated based on the minimum wage (MW)

   From 2018, individual entrepreneurs will deduct amounts for their own compulsory insurance based on the amount established by the state, prescribed in the Tax Code of the Russian Federation.

2. The maximum amount of payment calculated by an individual entrepreneur from income exceeding 300 thousand rubles cannot exceed the amount established by the Tax Code of the Russian Federation, increased by 8 times

   Since 2018, the maximum amount of payment from income over 300 thousand rubles. is equal to eight times the amount of the mandatory pension insurance contribution, reflected in the Tax Code of the Russian Federation.

3. The marginal base on employee income, after which insurance can be calculated at a reduced (or zero) rate, has been increased

   Starting from the new year, the maximum income of an employee, after which contributions to pension insurance must be paid at a reduced rate, will increase by 16.5%, and income for the purposes of calculating social insurance payments will increase by almost 8%.

Let's take a look at each of the changes.

Fixed deductions for compulsory IP insurance

The amount of deductions for pension and medical insurance with income up to 300 thousand rubles.

Until 2018, entrepreneurs calculated payments for their own pension and medical (if desired, for social insurance) based on the minimum wage set for the current reporting period. In this regard, the amount of deductions increased annually, which significantly affected the institution of individual entrepreneurship, forcing a significant part of citizens to divert their incomes into the shadows and not register as individual entrepreneurs.

From the new year 2018, the procedure for calculating mandatory insurance payments will change significantly and will no longer be tied to a floating wage rate.

The amendments to the Tax Code of the Russian Federation provide for the establishment of a stable amount of contributions, enshrined in the Tax Code.

So, the amount of insurance premiums for IP in 2018 will be:

• for compulsory pension insurance (OPS) - 26,545 rubles.
• for compulsory medical insurance (CMI) - 5,840 rubles.

The amendments also set the amount of insurance contributions for 2019 and 2020. Consider the main sizes of insurance payments for 2017-2020.

The new contributions set for 2018 exceeded the payments projected for that period if they were calculated on the basis of the minimum wage. If the payment were calculated based on the minimum wage, which for 2018 is 7,800, then the amount of insurance contributions would be:

• for OPS - 24,339 rubles.
• for compulsory medical insurance - 4,773.6 rubles.

The new amount of deductions for insurance will exceed the previously estimated one (when calculated according to the minimum wage) by about 8% for compulsory health insurance and 21.5% for compulsory medical insurance.

Individual entrepreneurs will no longer independently calculate insurance payments, which is a plus, but it is not yet clear how contributions will be calculated when registering (deregistering) in the middle of the year. Probably, towards the end of 2017 or early 2018, the Ministry of Finance or the Federal Tax Service will issue official clarifications on this issue.

The amount of deductions for pension and medical insurance with income over 300 thousand rubles.

In 2018, individual entrepreneurs must, in addition to fixed deductions, pay an additional contribution if the income exceeds 300 thousand rubles.

The formula for calculating this payment has not changed:

(Income received for the year, excluding expenses - 300,000 rubles) x 1%

Only the maximum amount of insurance contributions has changed, which must be paid in excess of more than 300 thousand rubles.

In 2018, this value will be 212,360 rubles.

It is calculated as follows:

The amount of payment for the OPS established by the Tax Code of the Russian Federation, x 8

Consider the maximum amount of deductions for OPS from income exceeding 300 thousand rubles for 2017-2020.

Note: at the time of this writing (November 23, 2017), the draft law establishing these changes was approved by the State Duma in the latest version.

You can learn more about these innovations in the video below:

Insurance premiums for employees

The procedure for calculating insurance premiums for employees in 2018 remained almost unchanged. Insurance premiums remained at the same level:

• OPS - 22%;
• CHI - 5.1%;
• compulsory social insurance - 2.9%.

The changes affected only the maximum income of employees, after exceeding which contributions to the OPS are paid at a reduced rate, but to the MHI are not paid.

In 2018, the specified amount of income will be:

• for OPS - 1,021,000 rubles;
• for OSS - 815,000 rubles.

Compared to 2017, in 2018 the marginal income bar will be raised by 16.5% for TSOs and by almost 8% for social security contributions.

Note: There is no limit on contributions to CHI payments, and therefore contributions are paid at the approved rate for all income.

Consider the maximum amount of employee income, above which contributions are paid at a reduced rate or not paid.

Note: Decree of the Government of the Russian Federation of November 15, 2017 No. 1378, approving the maximum base for contributions for employees, comes into force on January 1, 2018.

Let's summarize:

• fixed contributions are no longer tied to the minimum wage;
• the marginal income, from which 1% is paid if more than 300 thousand rubles is exceeded, is equal to eight times the contribution to the OPS established by the Tax Code of the Russian Federation;
• the marginal base for calculating contributions at a reduced rate has been increased to 1,021,000 rubles. for pension insurance and up to 815,000 rubles. for social security.

CBC for payment of insurance premiums

In terms of the details for the payment of insurance premiums, both for employees and for employees, there have been no changes, and therefore payments for insurance must be paid to the following CBC:

Deadlines for payment of contributions in 2018

Let us briefly recall the terms for paying insurance premiums:

• Fixed (with income up to 300 thousand rubles)- until December 31, 2018

  The amount of payments and the specific terms for their payment during the year do not matter, the main thing is that the entire amount of contributions be paid before December 31.

• Fixed (1% of income exceeding 300 thousand rubles)- until July 1, 2019

  The contribution paid in excess of income in excess of the established 300 thousand rubles. limit must be paid no later than July 1 of the year following when the IP income exceeded the specified value.

• Contributions for employees- no later than the 15th day of each month

  Deductions for insurance for employees both in the Federal Tax Service and in the FSS must be made monthly, no later than the 15th day of the month following the reporting one.