Insurance contributions to the medical fund. The procedure for transferring funds to the Pension Fund. Contributions at a reduced tariff rate are paid

• Amount of individual entrepreneur contributions for himself in 2019
• Pension insurance contributions
• Medical insurance premiums
• Payment period
• How to generate a receipt/payment order?
• How to reduce the simplified tax system tax by the amount of contributions for yourself?
• Reporting on individual entrepreneur contributions for oneself

Since 2018, the amount of insurance premiums for yourself has been decoupled from the minimum wage.

Since 2017, insurance premiums are administered by the Federal Tax Service, and not by the Pension Fund. Full information on contributions can be obtained in Chapter 34 of the Tax Code.

[Attention!] Insurance premiums must be paid even if you don't lead activity (or you don’t make a profit).

[Attention!] By the amount of paid insurance premiums you can reduce the simplified tax system “income” (6%)

Insurance premiums in 2019.

Until 2018, fixed insurance premiums were calculated based on the minimum wage in force on January 1 of the current year. Since 2018, self-payments have been decoupled from the minimum wage.

For 2019, individual entrepreneur with annual income 300,000 rub. or less they only pay 2 payment for yourself for the total amount 36 238 rub.

Individual entrepreneurs with annual income more than 300,000 rub. pay for themselves ( additionally to the above amount RUB 36,238) 1% from income, exceeding 300,000 rub.

Pension insurance contributions

Firstly individual entrepreneurs (IP) pay fixed pension contributions. Pension contributions in 2019 are RUB 29,354 per year (RUB 7,338.5 per quarter, RUB 2,446.16(6) per month).

If your annual income exceeded 300,000 rubles., You need to pay an additional 1% of this excess no later than July 1 of the following year. For example, in a year you received 450,000 rubles, which means you need to pay (450,000 - 300,000) x 1% = 1,500 rubles. Despite the fact that in essence this part of the contributions is not fixed, they are still called fixed. The amount of pension contributions for 2018 is limited above the amount of 212,360 rubles, i.e. even if you earned 30 million rubles in a year (1% of 30 million - 300,000 rubles), you only need to pay 212,360 rubles. (limit for 2019 - RUB 234,832)

pension contribution in the form "PD (tax)".

Medical insurance premiums

Secondly individual entrepreneurs pay health insurance premiums. The medical insurance premium in 2019 is 6884 rub. in year(i.e. 1721 rubles per quarter, 573.6(6) rubles per month). These contributions are based on income exceeding RUB 300,000. NOT are paid.

You can see an example of filling out a receipt for payment of a medical contribution using the “PD (tax)” form.

Payment of fixed insurance premiums

1. Payment terms - no later than 31th of December current year. 1% of the excess of RUB 300,000. - not later July 1 next year.
2. You can pay in any amount and at any time (within the deadlines specified in the previous paragraph). Choose a payment scheme that is more profitable for you (to reduce the simplified tax system).
3. Contributions to the tax office are paid at the place of registration of the individual entrepreneur.
4. All of the above receipts are issued in the form No. PD (tax) or by form No. PD-4sb (tax) and are accepted for payment only in Sberbank(If an individual entrepreneur has a current account in any bank, then you can pay from it; no additional interest is charged for this).
5. If you are registered as an individual entrepreneur not since the beginning of the year- you do not need to pay fees for the whole year, but only for the time that you are registered (to accurately calculate the payment amount and prepare all receipts, use an accounting service).
6. If you combine the activities of an individual entrepreneur with work under an employment contract, and the employer is already paying contributions for you, you don’t care need to pay the specified fixed fees on behalf of the individual entrepreneur.
7. The easiest way to generate a receipt (or payment order) for payment of contributions is to use free official service of the Federal Tax Service of the Russian Federation.

Reducing the simplified tax system for the amount of contributions

1. The simplified tax system “income” tax (6%) can be reduced by the amount of fixed insurance premiums paid.
2. To reduce advance payments for the simplified tax system, contributions must be paid in the period for which advance payments are made. For example, you want to reduce the advance payment for half a year - this means that contributions must be paid not later the end of the six months - i.e. until June 30.
3. Probably the simplest and most profitable option is to pay contributions to first quarter- this way you can reduce the advance payment of the simplified tax system for the first quarter, and if, after subtracting the amount of paid contributions from the advance payment of the simplified tax system, there is still some amount left, you can reduce the tax for the six months by it, etc.
   • Example: in the 1st quarter, contributions in the amount of 10,000 rubles were paid. Income for the 1st quarter is 100,000 rubles, 6% of 100,000 rubles. - 6,000 rub. We reduce the advance payment by 10,000 rubles. - it turns out that for the 1st quarter there is no need to pay an advance payment under the simplified tax system. By 4,000 rubles, which remain after subtracting 6,000 - 10,000, you can reduce the advance payment for the six months.
4. You can also reduce your tax by the amount of contributions paid from exceeding 300,000 rub. (1% of the excess, which is paid no later than July 1).
5. Don't forget to include information about paid contributions that reduce the simplified tax system tax in your tax return.

Reporting on fixed payments

Paid receipts of fixed insurance premiums be sure to save. Reporting since 2012 for individual entrepreneurs without employees (paying contributions only for myself) - canceled!. To find out whether your payments have reached their destination, call your tax office or use the “Personal Account of an Individual Entrepreneur” service.

The above information is for individual entrepreneurs without employees. For individual entrepreneurs with employees and LLCs, the information on the page about

• contributions to compulsory pension insurance, in other words, pension contributions;
• contributions to the compulsory health insurance fund. They are accrued to a separate BCC, but their collection is supervised by the Pension Fund of Russia until the end of 2016 (Part 1 of Article 11, Clause 2 of Part 2 of Article 17 of the Law of November 29, 2010 No. 326-FZ).

Payment of contributions is the direct responsibility of the employer. For non-payment or incomplete payment, he faces penalties. But in order to pay the correct amount of contributions to the FFOMS, it must first be correctly determined and calculated. To do this, you need to know the rates for calculating contributions to the FFOMS.

Contributions to the FFOMS: what percentage (2016)

In 2016, most insurers calculate contributions to compulsory medical insurance at a rate of 5.1% (clause 3, part 1.1, article 58.2 of Law No. 212-FZ of July 24, 2009). Please note that there is no limit on the base for these contributions. Accordingly, no matter how much an employee earns from the beginning of the calendar year, contributions to the Compulsory Medical Insurance Fund will need to be made from all taxable payments accrued in his favor.

Who does not pay contributions to the FFOMS

Some policyholders have the right to pay contributions to the FFOMS in 2016 at reduced rates. And there are also those lucky ones for whom the rate is set at 0%. That is, they do not have to pay contributions for compulsory health insurance to the FFOMS at all. The tables below list the categories of such insurers.

Contributions to the FFOMS: rate 2016 - 0%

Reduced contributions to the Compulsory Medical Insurance Fund: percentage of deductions 2016 - 4%

Reduced contributions to the Compulsory Medical Insurance Fund: percentage of deductions 2016 - 0.1%

“Insurance premiums in 2015-2016 rates” — by entering such a phrase into the search bar in Yandex or Google, you can easily find the relevant data. Since 2015, the procedure for calculating insurance premiums has changed significantly. The rates applied in 2015-2016 and the procedure for calculating contributions are described in this article.

Insurance premiums 2013: rates

To better understand the changes that came into force in 2015, let’s go back in time and look at insurance premium rates in 2013. There are several fundamental differences between them.

• Until 2015, there were two pension insurance systems. Pension provision for persons born in 1967 was made up of two components: a funded and an insurance part. According to the pension system, in which there was no funding for the funded part, the amount of contributions only for the insurance part of the pension was 22% of the amount of salary payments. If the insured person chose the option of pension provision with a funded part, then 22% was divided into 16% for financing the insurance pension and 6% for its funded part. Let us remind you that rates By insurance premiums in 2012 year did not provide for pension options. All contributions were necessarily divided into insurance and savings parts for persons born in 1967.
• For workers older than 1966, a single insurance rate was provided in the amount of 22% of salary payments without the possibility of choosing a pension option.
• As for contributions to the Social Insurance Fund and the Federal Compulsory Medical Insurance Fund, they were calculated at 2.9 and 5.1%, respectively. They did not depend on the employee’s age and were also accrued on all salary payments. When the income limit was reached, contributions to the Social Insurance Fund and the Compulsory Medical Insurance Fund were not accrued.

Insurance premium rate in 2014

Just like in 2013, according to insurance premium rates in 2014 for their accrual depended both on the age of the employee and on the maximum value of the base for accrual. In 2014, insurance contributions to the Social Insurance Fund and the Federal Compulsory Compulsory Medical Insurance Fund were not charged for amounts exceeding 624,000 rubles.

For more information on how insurance premiums are calculated, read the article .

Insurance premium rates in 2014 did not change and remained at the level of the previous year.

Tariff in the Pension Fund, Social Insurance Fund, Federal Compulsory Medical Insurance Fund - what percentage in 2015

In 2015, accruals for all categories of employees, regardless of age group, were made at uniform rates. An exception was made for organizations that have the right to apply reduced coefficients (Articles 58, 58.1, 58.2 of the Federal Law of July 24, 2009 No. 212-FZ “On Insurance Contributions to the Pension Fund, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund” ( hereinafter referred to as Law No. 212-FZ)).

PFR, FSS, FFOMS - what percentage in 2015 year is the tariff for contributions to these funds, specified in Part 1.1 of Art. 58.2 of Law No. 212-FZ:

• for pension provision until the maximum tax rate is reached - 22%, when the maximum value of the base for contributions is reached, the reduced rate for compulsory pension insurance will be 10%;
• in the Social Insurance Fund - 2.9%;
• in the Federal Compulsory Medical Insurance Fund - 5.1%.

Note that in 2015, the size of the maximum base for calculating insurance premiums will be considered separately by type of contribution: the base for contributions for temporary disability and in connection with maternity will differ from the base for contributions for pension insurance. But for contributions to the health insurance fund, the limit has been abolished. To the question, in FFOMS how much interest will you have to pay, the answer is as follows: still 5.1%, and for the entire amount of payments due to the employee.

Thus, for payments under compulsory pension insurance when the upper limit is reached, a reduced tariff will be used, the accrual of contributions to the Social Insurance Fund upon reaching the limit will stop (clause 4 of Article 8 of Law No. 212-FZ of July 24, 2009), and for contributions to the Federal Compulsory Medical Insurance Fund there is no limit exists. Consequently, even when the upper limit of taxable income is reached, health insurance premiums are calculated according to the general rule.

The thresholds have been different since January 1, 2015. For contributions to compulsory pension insurance, the limit is 711,000 rubles, and for contributions to the Social Insurance Fund (VNiM) - 670,000 rubles (Article 8 of Law No. 212-FZ, Decree of the Government of the Russian Federation of December 4, 2014 No. 1316).

Tariff in the Pension Fund, Social Insurance Fund, Federal Compulsory Medical Insurance Fund - what percentage in 2016

As for contributions in 2016, the answer to the question is in the PRF, FSS, FFOMS what percentage in 2016 compiles the tariff, the answer will be this: tariff rates for extra-budgetary funds in 2016 are the same as in 2015.

However, at the beginning of 2016, the value of the limit on the taxable base was changed (Government Decree No. 1265 dated November 26, 2015), and now it is:

• for the Pension Fund of Russia - 796,000 rubles;
• for the Social Insurance Fund - 718,000 rubles.

From 2017, the limit on the base subject to insurance premiums will change again, and this will not be the only change.

All economic entities, in addition to taxes, are required to pay contributions to the Social Insurance Fund(Social Insurance Fund), pension fund (hereinafter referred to as the Pension Fund) and for compulsory health insurance (hereinafter referred to as the FFOMS) for oneself and for employees, if any. Today we will talk about tariffs for 2018 and find out if there are any changes in the new reporting period.

Individual entrepreneurs pay insurance fees consisting of two parts:

• In 2018 fixed contributions to the Pension Fund are 26,545 rubles, and in the Compulsory Medical Insurance Fund - 5,840 rubles.
• Additional contributions to the Pension Fund and FFOMS are accrued if the entrepreneur’s annual income exceeds 300 thousand rubles and, as last year, amounts to 1% of the amount of annual income reduced by the limit.

For example, if the income for the year was 500 thousand rubles, then the additional fee = (500,000 - 300,000)/100, that is, another 2 thousand rubles will need to be added to the fixed amount.

When calculating the additional part of the fee, all income of the individual entrepreneur is taken into account, regardless of the applied taxation regime.

The total amount of contributions to the pension fund and health insurance cannot exceed 212,360 rubles.

Transfers of funds can be made from a current account, payment card or cash. Payment is accepted both at bank branches and through online services.

When drawing up a payment order, you must correctly indicate the budget classification code (hereinafter referred to as BCC):

• 182 102 021 400 611 101 60 - fixed and additional fees to the Pension Fund;
• 182 102 021 030 810 131 60 - contributions to the Compulsory Medical Insurance Fund.

If the codes are entered incorrectly, the money will be credited to other payments, which will lead to arrears in fees and the accrual of penalties. The codes are entered in the appropriate field; if there is no such column, in the “Recipient” field.

Contributions to the Pension Fund and the Compulsory Medical Insurance Fund for employees

If an individual entrepreneur acts as an employer, he is required to pay insurance premiums for employees. Insurance fees do not have a fixed part and are calculated at general rates, based on salaries, bonuses, vacation pay and other monetary compensation:

• contributions to the Pension Fund for individual entrepreneurs for employees they make up 22% of the total amount of money paid for the month;
• 5.1% is transferred to the Medical Insurance Fund;
• for social insurance 2.9%, as well as contributions for injuries from 0.2 to 8.5% (the coefficient depends on the main type of activity).

Fees for injuries are transferred to the FSS department in which the individual entrepreneur is registered as an employer, indicating KBK - 393 102 020 500 710 001 60. All other payments are sent to the tax account to which the entrepreneur belongs, indicating the following codes:

• pension insurance - 182 102 020 100 610 101 60;
• social insurance in case of disability associated with childbirth and – 182 102 020 900 710 101 60;
• medical insurance - 182 102 021 010 810 131 60.

Carefully calculate the amounts due to the funds to avoid penalties. If it turns out that you mistakenly reduced the contribution amount, you will have to pay a fine of 20% of the underpaid amount. And if it turns out that the understatement was done deliberately, then 40%.

Do individual entrepreneurs pay contributions to the Social Insurance Fund?

According to the Tax Code, an individual entrepreneur pays social insurance contributions:

• If he acts as an employer and labor activity is carried out on the basis of. In this case, the businessman pays fees for all employees and submits reports in Form 4-FSS, according to the general rules.
• The individual entrepreneur may not pay contributions on his own, but in this case you should not rely on benefits for disability or in connection with childbirth and maternity.
• If desired, social contributions are also paid when using hired personnel on the basis of a civil law agreement.

Features of payment of the fee

There are a number of situations when individual entrepreneurs pay contributions in an amount less than that established by law, or are completely exempt from payments:

• When registering as an individual entrepreneur not at the beginning of the reporting period (for example, in March or August), then the amount of the fixed part of the fee will be less. It is calculated from the number of calendar days from the date of registration to December 31.
• Entrepreneurs have the right not to pay fees to the Social Insurance Fund for themselves if they are temporarily unable to work or are on leave due to maternity.
• Business entities located in:
  • in military service upon conscription;
  • on maternity leave to care for a child under 1.5 years old, a disabled child or a person whose age is more than 80 years;
  • in a remote area due to military service by one of the spouses;
  • abroad, in connection with the performance of diplomatic duties of one of the spouses.

To be exempt from paying fees under one of these circumstances, it is necessary to submit applications with supporting documents to the regional offices of the relevant funds.

Social insurance contributions are not charged to employees if the employee’s annual income exceeds 755,000 rubles. But if income exceeds 876,000 rubles, then 10% of the excess amount will need to be transferred to the pension fund. For example, the income was 1 million rubles, then the fee = (1,000,000 – 876,000) x10% = 12,400 rubles.

Deadline for payment of contributions to the Pension Fund and Social Insurance Fund

Deadline for payment of contributions to the Social Insurance Fund, the Pension Fund and the Compulsory Medical Insurance Fund are established by law, as well as for tax payments. The rules and dates for payment of fees are regulated by Article 34 of the Tax Code of the Russian Federation.

The fixed part of the contributions must be transferred before December 31 of the current reporting year, the additional part must be paid no later than July 1, 2019. We recommend paying the fixed portion of the fee quarterly, before the tax payment date. This will allow you to use and legally reduce the amount of tax.

Fees to the Social Insurance Fund for hired workers and yourself are payable no later than the 15th day of the month following the reporting month.

Attention! Failure to comply with the deadlines for payment of insurance fees in accordance with Article 75 of the Tax Code of the Russian Federation threatens not only a fine, but also tax, administrative and even criminal liability.

Who can apply the reduced tariff

To use reduced tariffs for individual entrepreneurs to pay fees, several conditions must be met:

• annual income should be no more than 79 million rubles;
• carry out the type of activity specified in the list given in clause 1, paragraph. 5 tbsp. 427 NK;
• the share of profit from this type of activity must be 70% or more of the total income.

Under such conditions, the entrepreneur has the right to use the following coefficients: 20% should be deducted to the pension fund, deductions are made to the Social Insurance Fund only for injuries, and no fees are paid to the health insurance fund at all.

Conclusion

On January 1, 2018, Federal Law No. 335-FZ of November 27, 2017 came into force, which brought changes to the insurance premium payment system. The amount of fixed fees for individual entrepreneurs has become lower and now does not depend on the minimum wage.

The maximum amount of contributions for pension insurance from an amount exceeding an income of 300 thousand rubles, on the contrary, has increased.

Some changes were made to the list of activities that allow the use of reduced tariffs and the deadline for paying additional contributions was postponed. Otherwise everything remains the same.

Remember that fixed contributions must be paid even with a zero declaration, otherwise the tax office has the right to impose a fine and.

Compliance of the area of ​​the enterprise with the proposed range of products. - Study of the premises of the enterprise for ventilation, pollution, lighting and some other indicators. - Study of production equipment, technology for preparing, storing and selling food products. - Providing guarantees to consumers, correct execution of contracts for the provision of services.- Documentation for routine and general disinfection of premises and equipment. - Clear price tags on goods indicating the exact price, production date and shelf life of the product, signatures of responsible persons indicating the date. - Measurement of illumination, air temperature, humidity in the premises. - Study of shelf life and sales of goods. - Providing the consumer with complete and adequate information about the drug by applying it to the price tag.

The difference between FMS and FSS

Examples of such bodies: 6. The Federal Antimonopoly Service (FAS) is an executive body that almost any business can encounter in the course of its activities. The powers of this service are quite broad: - control and supervision of compliance with legislation in the field of competition in commodity markets; - protection of competition in the financial services market; - control of food prices; - control of fuel prices; - control over the placement of orders during open auctions in electronic form; - control over compliance with advertising legislation; - control over the implementation of foreign investments.
7.

Federal Customs Service (FCS). You cannot avoid communicating with this service when carrying out foreign economic activity. 8. The Federal Migration Service (FMS) will be of interest to you, and you to it, if you have foreigners among your employees.

Insurance premiums to the Pension Fund, Social Insurance Fund and Federal Insurance Fund

For non-working citizens, the compulsory medical insurance insurer is the state, making a range of medical services available to them in the same volume as for working people. In 2011, Federal Law No. 326 “On Compulsory Health Insurance in the Russian Federation” was adopted, which included foreign citizens with temporary registration or a residence permit, stateless persons and refugees in the category of persons insured under compulsory medical insurance.

Attention

Thanks to the law, it is now possible to choose the most suitable medical institution and doctor. The right to demand compensation for moral, material or physical damage caused to you by medical or insurance organizations has also been legalized.

Insurance contributions to the Federal Insurance Fund are the responsibility of any organization

Simplified tax system that applies benefits for calculating contributions 20 0 0 20 — IT organizations 8 4 2 14 — Residents of technology-innovative or tourist-recreational special economic zones 8 4 2 14 — Business companies created by budget-funded scientific institutions 8 4 2 14 — Project participants Skolkovo 14 0 0 14 — Payers to ship crew members in relation to payments to ship crew members 0 0 0 0 — Pharmacies on UTII in relation to employees engaged in pharmaceutical activities 20 0 0 20 — Non-profit organizations on the simplified tax system 20 0 0 20 — Charitable organizations on STS 20 0 0 20 — individual entrepreneurs applying the patent tax system 20 0 0 20 — Participants of the FEZ 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 — Deadlines for payment of insurance premiums in 2018 Insurance contributions to the funds are transferred every month until the 15th day of the following month.

Social Insurance Fund of the Russian Federation and Compulsory Medical Insurance Fund of the Russian Federation

Addition 2016: If a special assessment of working conditions was not carried out, then the following rates apply:

• 9% - in relation to employees specified in paragraph 1, paragraph 1, article 27 of Law No. 173-FZ;
• 6% - in relation to employees, the list of which is given in paragraphs 2-18, paragraph 1, article 27 of the same law.

If a special assessment was carried out, then the rate depends on the established class of working conditions. For harmful and dangerous classes, rates range from 2 to 8%.
Reporting on insurance premiums The following reports must be submitted to the Pension Fund:

• RSV-1.

Download a sample of filling out RSV-1 in 2016. These reports are submitted quarterly by the 15th day of the second month following the reporting period.
Thus, reports are submitted by May 15 for the 1st quarter, by August 15 for the half-year, by November 15 for 9 months and by February 15 for the year. You can read how the deadlines for filing RSV-1 have changed since 2015 here.

Insurance premiums to the Pension Fund, FFOMS and FSS in 2017

Info

Taxes from our income are distributed among three pots - the so-called extra-budgetary funds: the Pension Fund of the Russian Federation (PFR), the Social Insurance Fund (FSS) and the Compulsory Health Insurance Fund (MHIF). What all these organizations have in common is that they, being components of the country’s financial system, have a strict focus on the use of funds and are spent on purposes that are not included in the state budget.

• the pension fund takes 22% of the employee’s taxable income;
• social insurance fund – 2.9%;
• health insurance fund – 5.1% of the insurance tariff.

These contributions are received in the form of mandatory monthly payments. Let us dwell in more detail on contributions to the health insurance fund.

Insurance premiums in 2018

Organizations and individual entrepreneurs doing business in the Russian Federation are required to pay insurance premiums. From 2017, the Federal Tax Service will become the administrator of contributions (Chapter 34 of the Tax Code of the Russian Federation).
You will need to report and pay insurance premiums to the tax office.

• Contributions to compulsory pension insurance are 22%.
• Contributions for compulsory health insurance.

Employers pay medical contributions at a rate of 5.1% of taxable payments transferred to the employee for the reporting period.

• Contributions to compulsory social insurance in case of temporary disability and in connection with maternity.

Contributions paid to this fund amount to 2.9% of taxable payments (from these contributions, the Social Insurance Fund pays sick leave benefits, maternity benefits and other benefits).

On the activities of the Federal Compulsory Health Insurance Fund (FFOMS)

In the expenditures of the FSS budget, the main share falls on payments of benefits for temporary disability, pregnancy and childbirth, at the birth of a child, for caring for a child until he reaches the age of one and a half years, for burial. In 2000, the Federal Law of July 24, 1998 came into force No. 125-FZ “On compulsory social insurance against accidents at work and occupational diseases” (as amended on July 17, 1999). Insurance rates for compulsory social insurance against industrial accidents and occupational diseases are established for groups of industries (sub-sectors) of the economy in accordance with occupational risk classes. Insurance payments are made in connection with the death of the insured and to pay additional expenses of the insured for his medical, social and professional rehabilitation.
In this case, it is possible to slightly delay the payment of wages and the transfer of insurance contributions to the funds, but reporting still must be provided, albeit zero. Calculation of the amount of contributions Contributions to the Compulsory Medical Insurance Fund are payments in the amount of 5.1% of the amount of wages and bonuses paid to each employee.

This amount is paid from the organization’s current account, reducing its income. However, at the same time, the amount of insurance premiums can be reduced by income tax, tax on the simplified tax system or tax on UTII, but not more than 50%.

The contribution amounts are paid every month on the day of payment of salaries to employees according to a certain BCC to the budget. Contributions to the Compulsory Medical Insurance Fund are a guarantee to each employee that in case of illness he will definitely receive temporary disability benefits. The first three days of illness are paid at the expense of the employer, and the next period - at the expense of the budget.

The difference between FMS and FSS

As soon as the salary, calculated from the beginning of the year on an accrual basis, reaches this maximum value, only the 10% rate will be applied for all categories of citizens. In 2013, the maximum base for calculating insurance premiums was 568,000 rubles. In 2014 – 624,000 rubles. In 2016 - 800,000 rubles. Thus, in 2014, the rate of 22% applies to salaries within the maximum base, and the rate of 10% applies to salaries above this base.
All this 10% will make up the insurance part of the pension. Addition 2016: Pension contributions are made at a rate of 22%, this rate is applicable until the employee’s total salary reaches 800,000 rubles from the beginning of the year; for income above this amount, contributions to the Pension Fund are deducted at a rate of 10%. In addition to the basic rates, there are also additional rates in the Pension Fund of the Russian Federation, which apply only to certain categories of workers.