PFR and FSS limits. Regressive scale for unified social tax and pension contributions

The State Duma fixed the rates of insurance contributions for employees to the Pension Fund. The employer will pay 22% of the salary for an employee whose income is less than 85 thousand rubles. And those who have more income will contribute only 10%.

Why is it so unfair?

Everyone knows that Russia has a flat scale income tax: 13% is paid by both the oligarch and the hard worker.But few people know that Russia has a regressive scale of contributions to the Pension Fund and Social Insurance Fund.

If a person’s salary is less than 85 thousand rubles per month, then the tax to the Pension Fund is 22%, and to the Social Insurance Fund - 2.9%. And if the salary is more than 85 thousand rubles, the contribution to the Pension Fund is reduced to 10%, and the Social Insurance Fund is not charged at all.
As a result of this policy, the Pension Fund annually receives 600 billion rubles less!

Oleg SHEIN, member of the State Duma Committee on Labor, Social Policy and Veterans Affairs, Fair Russia:

– We It has been repeatedly proposed to introduce a flat scale for the payment of insurance premiums. The State Duma did not agree to equalize contributions for rich and poor. Then compromise – Let's say, not 22% and 10%, but 22% and 16% for those who consider themselves to be middle class. This will give the Pension Fund 600 billion rubles in annual income. Which is 2 times the deficit of the Pension Fund itself. This is twice as much money as the Russian Government planned to earn after raising the retirement age.

The day before, the State Duma approved in the first reading the government’s anti-people bill on raising the retirement age.The A Just Russia faction voted against it. The leader of the Just Russia Sergei Mironov called

Now the Social Revolutionaries intend to achieve important amendments to the government bill for the second reading. The Lower House will accept proposals from all factions until September 24, 2018.

Criticizing - offering!

The Fair Russians introduced it into the State Duma, which meets the demands of the people and the possibilities of the budget.

1. Introduce a ban on raising the retirement age.

2. Cancel the point system and coefficients when calculating pensions.

3. Calculate the pension amount based on length of service, salary and special working conditions.

4. When calculating pensions, take into account all benefit and non-insurance periods of work.

6. Transfer the insurance pension by inheritance.

7. Introduce a flat scale of contributions to the Pension Fund. Highly paid employees must contribute the same amount to the Pension Fund as those whose salary is less than 85 thousand rubles per month. This will give the Pension Fund a plus of 600 billion rubles a year.

8. Prohibit shadow employment. Punish unscrupulous companies that use illegal labor. This will add 2.3 trillion rubles annually to the Pension Fund.

9. Make pension savings voluntary. There can be no funded pension as long as a person has a salary of 23,000 rubles per month. There is nothing to save from. With incentives from the budget, the rest of the pension contributions should go through the solidarity system, which will balance the Pension Fund budget.

The Government of the Russian Federation has determined the maximum size of the bases for calculating contributions to compulsory public health insurance and VNiM for the next year.

Note: Source: Decree of the Government of the Russian Federation dated November 28, 2018 No. 1426

Thus, from 01/01/2019, the maximum base for contributions in case of temporary disability and in connection with maternity will be set at 865,000 rubles (currently this figure is 815,000 rubles).

And the maximum base for “pension” contributions next year will be 1,150,000 rubles (currently the limit on the base for calculating contributions to compulsory pension insurance is 1,021,000 rubles).

GOVERNMENT OF THE RUSSIAN FEDERATION

ABOUT THE LIMITING VALUE OF THE BASE FOR CALCULATING INSURANCE PREMIUMS FOR COMPULSORY SOCIAL INSURANCE IN CASE OF TEMPORARY DISABILITY AND IN CONNECTION WITH MATERNITY AND FOR COMPULSORY PENSION INSURANCE FROM JANUARY 1, 2019.

In accordance with paragraph 6 of Article 421 Tax Code Russian Federation The Government of the Russian Federation decides:
1. Establish that for payers of insurance premiums specified in subparagraph 1 of paragraph 1 of Article 419 of the Tax Code of the Russian Federation, the maximum value of the base for calculating insurance premiums: for mandatory social insurance in case of temporary disability and in connection with maternity is subject to indexation from January 1, 2019 by 1.061 times, taking into account the growth of average wages in the Russian Federation and is for each individual an amount not exceeding 865,000 rubles on an accrual basis from January 1, 2019;
for compulsory pension insurance, taking into account the average salary in the Russian Federation for 2019, increased by 12 times, and the increasing coefficient applied to it, established by paragraph 5 of Article 421 of the Tax Code of the Russian Federation for 2019 in the amount of 2.1, is in relation to for each individual an amount not exceeding 1,150,000 rubles on an accrual basis from January 1, 2019.
2. This resolution comes into force on January 1, 2019.

Chairman of the Government
Russian Federation
D.MEDVEDEV

Limit value, base limit for calculating insurance
contributions to the Pension Fund by year and for 2018, 2019 table

Contribution rate for compulsory health insurance does not depend on the amount of payments. Therefore, all payments without restrictions are subject to contributions to the Federal Compulsory Medical Insurance Fund at a rate of 5.1 percent.

Note: There is currently no legal limit for health insurance contributions.

Limits on social insurance contributions

When will the income limit be lifted?

The limits will not be cancelled. They are used, for example, for other benefits, for example. However, from 2019, you will no longer have to pay pension contributions on income above the threshold. The limit itself will be increased.

In 2017 and 2018, the scheme with limits remains the same. When the income threshold is reached, the pension rate is reduced to 10%, and we do not pay social contributions at all.

Insurance premiums regulated by the norms of Ch. 34 of the Tax Code of the Russian Federation will be applied in 2018 with adjustments made on New Year's Eve. Since for the second year they will be administered by tax authorities in accordance with the Tax Code of the Russian Federation, this is not a surprise for insurance premium payers: tax legislation is being reformed continuously.

Read about changes in the procedure for calculating and paying insurance premiums that need to be taken into account in 2018 in the proposed material.

The maximum value of the base for insurance premiums in 2018.

For insurance premium payers making payments to individuals, a maximum base value for calculating insurance premiums is established:

for compulsory pension insurance (OPI);

for compulsory social insurance in case of temporary disability and in connection with maternity.

Since the base for insurance premiums is determined on an accrual basis from the beginning of the billing period, from the amounts of payments and other remuneration in favor of an individual exceeding the established limit value of the base for calculating insurance premiums, according to general rule insurance premiums are not charged (clause 3 of Article 421 of the Tax Code of the Russian Federation).

Chapter 34 of the Tax Code of the Russian Federation establishes a certain procedure for calculating the maximum amount of the base for insurance premiums, which is established annually by the Government of the Russian Federation, which was done for 2018 by Decree of the Government of the Russian Federation dated November 15, 2017 No. 1378 (see table).

Let us remind you that for insurance premiums for compulsory medical insurance (CHI), no maximum base size is established; accordingly, these insurance premiums are calculated regardless of the amount of payments in favor of an individual.

Insurance premium rates for 2018. General rates of insurance premiums.

According to Art. 426 of the Tax Code of the Russian Federation in 2017 - 2019, the following insurance premium rates apply:

within the established maximum value of the base for calculating insurance premiums for compulsory health insurance – 22%;

above the established maximum base for calculating insurance premiums for compulsory health insurance – 10%;

2) for compulsory social insurance in case of temporary disability and in connection with maternity within the established maximum value of the base for calculating insurance premiums for this type of insurance - 2.9%;

3) for compulsory social insurance in case of temporary disability in relation to payments and other remuneration in favor of foreign citizens and stateless persons temporarily staying in the Russian Federation (with the exception of highly qualified specialists), within the established maximum value of the base for calculating insurance premiums for this type of insurance – 1.8%;

4) for compulsory medical insurance – 5.1%.

the federal law dated November 27, 2017 No. 361-FZ extended the validity of the tariffs established by Art. 426 of the Tax Code of the Russian Federation, for 2020 inclusive.

Thus, the total amount of insurance premiums of 30% within the established limit values ​​of the base for calculating insurance premiums and in the amount of 10% for compulsory public health insurance in excess of the established limit value of the base for calculating insurance premiums for compulsory public health insurance is maintained for the next three years.

Tariffs of insurance premiums for residents of the SEZ of the Kaliningrad region.

Federal Law No. 353-FZ dated November 27, 2017 “On Amendments to Part Two of the Tax Code of the Russian Federation” amended Art. 427 of the Tax Code of the Russian Federation: since 2018, organizations included in the unified register of residents of the Special Economic Zone in the Kaliningrad Region in accordance with Federal Law No. 16-FZ dated January 10, 2006 (SEZ of the Kaliningrad Region) apply reduced insurance premium rates.

The specified payers of insurance premiums, within the established maximum value of the base for calculating insurance premiums for the corresponding type of insurance, apply the following reduced rates of insurance premiums (clause 5, clause 2, article 427 of the Tax Code of the Russian Federation):

for OPS – 6%;

for compulsory social insurance in case of temporary disability and in connection with maternity – 1.5%;

for compulsory medical insurance – 0.1%.

The specifics of applying reduced tariffs in this case are established in clause 11 of Art. 427 Tax Code of the Russian Federation. If insurance premium payers do not fulfill these conditions, they will not have the right to apply reduced insurance premium rates.

Reduced insurance premium rates for residents of the Kaliningrad region SEZ are applied taking into account the following features:

the payer of insurance premiums must be included in the unified register of residents of the SEZ of the Kaliningrad region in the period from January 1, 2018 to December 31, 2022 inclusive;

reduced tariffs are applied for seven years starting from the 1st day of the month following the month in which such a payer was included in the register, but not more than the deadline;

the deadline for applying reduced tariffs for payers is set until December 31, 2025;

in case of exclusion of payers from the register, reduced tariffs are not applied from the 1st day of the month following the month in which payers were excluded from the register;

reduced tariffs are applied by payers exclusively in relation to the base for calculating insurance premiums determined in relation to individuals employed in new jobs.

In this case, the legislator clearly defined what is meant by a new workplace: this is a place created for the first time by organizations included in the register when implementing an investment project on the territory of a special economic zone in the Kaliningrad region. In this case, an individual employed in a new workplace is recognized as a person who has entered into a contract with an organization included in the register, and his labor duties are directly related to the implementation of the specified investment project, including the operation of fixed assets created as a result of the implementation of the investment project. The list of payers' workplaces related to new jobs is approved by payers before the application of reduced insurance premium rates in agreement with the administration of the SEZ in the Kaliningrad region and the tax authority at the location of the payers.

The establishment of reduced tariffs for insurance premiums is one of the directions for creating a favorable tax regime for the development of economic and scientific potential in the Kaliningrad region, attracting investment in the regional economy, as well as creating a financial base for the accelerated socio-economic development of the Kaliningrad region.

Features of the application of reduced insurance premium rates in 2018.

Federal Law No. 335-FZ of November 27, 2017 “On Amendments to Parts One and Two of the Tax Code of the Russian Federation and Certain Legislative Acts of the Russian Federation” (hereinafter referred to as Federal Law No. 335-FZ) introduced a number of changes to Art. 427 of the Tax Code of the Russian Federation, which regulates the procedure for applying reduced insurance premium rates.

“Simplers” carrying out activities in the social and industrial fields. In accordance with paragraphs. 5 p. 1 art. 427 of the Tax Code of the Russian Federation, reduced rates of insurance premiums can be applied by organizations and individual entrepreneurs using the simplified tax system and carrying out established types of activities.

Action of paragraphs. 5 p. 1 art. 427 of the Tax Code of the Russian Federation in the new edition applies to legal relations that arose from January 1, 2017.

In the new edition of paragraphs. 5 p. 1 art. 427 of the Tax Code of the Russian Federation provides new “old” types of activities in respect of which “simplified” have the right to apply reduced rates of insurance premiums if the established conditions are met. So, are new or old types of activities now allowing “simplified” people to apply lower insurance premium rates? Let's figure it out.

In the new edition of paragraphs. 5 p. 1 art. 427 of the Tax Code of the Russian Federation provides a list of types of activities in the social and industrial areas, and it applies to 2017. Thus, one of the problems of the “simplified” people, whose name of the type of economic activity has changed due to the introduction of the new All-Russian Classifier of Types of Economic Activities (OKVED 2), has been resolved.

Based on the provisions of paragraphs. 5 clause 1, pp. 3 clause 2 and clause 6 art. 427 of the Tax Code of the Russian Federation for payers of insurance premiums using the simplified tax system, the main type of economic activity (classified on the basis of activity codes in accordance with the All-Russian Classifier of Types of Economic Activities) of which is activity in the social and industrial areas, for the period up to 2018 (inclusive) an aggregate reduced rate of insurance premiums in the amount of 20% while simultaneously meeting the conditions on the maximum amount of income for (not more than 79 million rubles) and the share of income from sales of products and (or) services provided in the main type of economic activity in total income (not less than 70 %).

At the same time, the established list of types of economic activities is enlarged and includes both types of activities combined into one class, subclass, group, subgroup of the classifier, and individual types of economic activities with the corresponding names in the specified list.

By order of Rosstandart dated January 31, 2014 No. 14-st, a new edition of the All-Russian Classifier of Economic Activities - OKVED OK 029-2014 (NACE Rev. 2) (OKVED 2) came into force on January 1, 2017, with OKVED OK 029-2001 ( NACE Rev. 1) (OKVED 1) is no longer valid.

Logically, the introduction of OKVED 2 from January 1, 2017 should not have entailed the loss by some payers of the right to apply reduced insurance premium rates established by the provisions of Art. 427 Tax Code of the Russian Federation. However, as a result of the introduction of OKVED 2, which entailed the restructuring of sections of the All-Russian Classifier of Types of Economic Activities, a number of insurance premium payers who carried out activities in the industrial and social fields before the designated date and continue to currently carry out activities in the industrial and social fields have changed the name of the type of economic activity, and some of the preferential types activities in accordance with OKVED 1 were included in other types of activities in accordance with OKVED 2. Accordingly, such payers lost the right to apply reduced insurance premium rates.

At the same time, representatives of the Ministry of Finance explained that if, before 2017, “simplified people” could apply reduced insurance premium rates on the specified grounds, then they have the right to do this in 2017, regardless of the coincidence or discrepancy of activity codes according to OKVED 2 according to the applied keys (Letter of the Ministry of Finance Russia dated October 13, 2017 No. 03-15-07/66964, communicated to the territorial tax authorities by Letter of the Federal Tax Service of Russia dated October 25, 2017 No. GD-4-11/21578@). But these were just clarifications.

And now here's the list specified types activity has actually been reduced to the original version, which corresponds to the current OKVED 2.

Thus, “simplers” who temporarily lost the right to apply reduced insurance premium rates in 2017 can recalculate insurance premiums for 2017 and submit updated calculations, and in 2018 have the full right to apply reduced insurance premium rates.

In addition, it is clarified that when calculating the share of income, the total amount of income is determined by summing the income specified in paragraph 1 and paragraphs. 1 clause 1.1 art. 346.15 of the Tax Code of the Russian Federation, that is, income from sales, non-operating income, as well as income indicated in Art. 251 of the Tax Code of the Russian Federation, which are not taken into account when determining the object of taxation under the simplified tax system. This rule has also been in effect since 2017.

Organizations that operate in the field of information technology.

Russian organizations that operate in the field of information technology should pay attention to the fact that in paragraph 5 of Art. 427 of the Tax Code of the Russian Federation the following amendment has been made: reference to paragraphs. 1 item 2 art. 427 was replaced throughout the paragraph by paragraphs. 1.1 clause 2 art. 427 Tax Code of the Russian Federation. And these innovations are extended to legal relations that arose from January 1, 2017. Fundamentally, nothing changes for these insurance premium payers, since the typo has actually been corrected.

Non-profit organizations using the simplified tax system.

Non-profit organizations applying the simplified tax system and carrying out socially significant types of activities have the right to apply reduced rates of insurance premiums, provided that at the end of the year preceding the year the organization switched to paying insurance premiums at such rates, at least 70% of the amount of all income of the organization for the specified period is In total the following types income:

income in the form of targeted revenues for the maintenance of non-profit organizations and their conduct of statutory activities in accordance with paragraphs. 7 clause 1 art. 427 of the Tax Code of the Russian Federation, determined in accordance with paragraph 2 of Art. 251 Tax Code of the Russian Federation ( targeted revenues);

income in the form of grants received for carrying out activities on the basis of paragraphs. 7 clause 1 art. 427 of the Tax Code of the Russian Federation and determined on the basis of paragraphs. 14 clause 1 art. 251 Tax Code of the Russian Federation (grants);

• income from carrying out the types of economic activities specified in paragraph. 17 – 21, 34 – 36 pp. 5 p. 1 art. 427 Tax Code of the Russian Federation.

So, starting from 2017, targeted revenues and grants remained unchanged in this list, and the third component - types of activities - was replaced (paragraphs 47, 48, 51 - 59, paragraph 5, clause 1, article 427 of the Tax Code of the Russian Federation). In general, the types of activities have not changed, including Scientific research and development, education, healthcare and the provision of social services, the activities of sports facilities, but there are still some point changes, so it is advisable for non-profit organizations to once again clarify the names of activities in accordance with the new OKVED 2 for the purposes of applying reduced insurance premium rates.

In addition, it is noted that when calculating the share of income, the total amount of income is determined by summing the income specified in paragraph 1 and paragraphs. 1 clause 1.1 art. 346.15 of the Tax Code of the Russian Federation, that is, income from sales, non-operating income, as well as income referred to in Art. 251 of the Tax Code of the Russian Federation, which are not taken into account when determining the object of taxation under the simplified tax system.

The changes discussed have also been in effect since 2017.

Object of taxation of insurance premiums.

Federal Law No. 335-FZ amended Art. 420 of the Tax Code of the Russian Federation, which come into force on January 1, 2018.

Exclusive rights to works of science, literature, art.

As a general rule, the object of taxation with insurance premiums is payments and other remuneration in favor of individuals within the framework of labor relations and under civil law contracts, under copyright contracts in favor of the authors of works, as well as under agreements on the alienation of exclusive rights and licensing agreements. In the new edition of Art. 420 Tax Code of the Russian Federation, paragraphs. 3 clause 1 reformulated: under alienation agreements exclusive right to the results of intellectual activity specified in paragraphs. 1 – 12 p. 1 tbsp. 1225 Civil Code of the Russian Federation, publishing license agreements, license agreements for the provision the right to use the results of intellectual activity specified in paragraphs. 1 – 12 p. 1 tbsp. 1225 Civil Code of the Russian Federation, including remunerations accrued by rights management organizations on a collective basis in favor of authors of works under agreements concluded with users.

These innovations are associated with bringing the Tax Code of the Russian Federation into conformity with the Civil Code of the Russian Federation.

Similar changes were made to paragraph 4 of Art. 420 of the Tax Code of the Russian Federation, as well as clause 8 of Art. 421 and paragraphs. 2 p. 3 art. 422, which indicate, respectively, payments and the base recognized and not recognized as the object of taxation by insurance premiums.

Individual entrepreneurs.

The object of taxation of insurance premiums for individual entrepreneurs, lawyers, mediators, notaries, arbitration managers, appraisers, patent attorneys and other persons engaged in private practice in accordance with the procedure established by the legislation of the Russian Federation (hereinafter referred to as individual entrepreneurs) is recognized as minimum size wages (minimum wage) established at the beginning of the corresponding billing period, in the case provided for in paragraph. 3 pp. 1 clause 1 art. 430 of the Tax Code of the Russian Federation, the object of taxation of insurance premiums is also recognized as income received by the payer of insurance premiums and determined in accordance with clause 9 of Art. 430 Tax Code of the Russian Federation.

That is, individual entrepreneurs (and other specified persons) paid insurance premiums for themselves, based on the size of the minimum wage, as well as if their income exceeded 300,000 rubles. – additional 1% of the amount of income on OPS.

Since 2018, this rule has changed: now the size of insurance premiums will no longer depend on the minimum wage (see below).

Base for calculating insurance premiums

The procedure for determining the base for calculating insurance premiums is established by Art. 421 of the Tax Code of the Russian Federation, which has been in force since January 1, 2018 in a new edition:

clause 8 art. 421 of the Tax Code of the Russian Federation has been brought into conformity with the norms of the Civil Code of the Russian Federation (see above);

Certain cost norms have been adjusted, which can be accepted when calculating insurance premiums if the costs are not supported by documents (clause 9 of Article 421 of the Tax Code of the Russian Federation).

Here are the amended norms of paragraphs. 9 tbsp. 421 Tax Code of the Russian Federation. If the expenses specified in clause 8 of Art. 421 of the Tax Code of the Russian Federation cannot be supported by documents; they are accepted for deduction in the following amounts (as a percentage of the amount of accrued income):

for the creation of audiovisual works (video, television and cinema films), phonograms, broadcast messages or cable radio or television broadcasts - 30%;

to create scientific works and developments, computer programs, databases – 20%;

for discoveries, selection achievements, inventions, creation of utility models, industrial designs, production secrets (know-how), topologies of integrated circuits (percentage of the amount of income received in the first two years of use) - 30%.

The amount and procedure for calculating and paying insurance premiums paid by individual entrepreneurs for themselves

Since 2018, the procedure for calculating insurance premiums for themselves by individual entrepreneurs and other persons engaged in private practice has fundamentally changed: Federal Law No. 335-FZ amended Art. 430 Tax Code of the Russian Federation.

In 2017, insurance premiums paid by individual entrepreneurs for themselves for compulsory health insurance and compulsory medical insurance were calculated on the basis of the minimum wage.

Since 2018, a new procedure has been in effect: individual entrepreneurs, as well as heads (and members) of peasant (farm) households, pay insurance premiums in a fixed amount (see table).

At the same time, as before, the amount of insurance premiums for compulsory health insurance and compulsory medical insurance as a whole for a peasant (farm) farm is determined as the product of a fixed amount for the billing period and the number of all members of the peasant (farm) farm, including the head of the peasant (farm) farm.

Let us remind you that for 2017, individual entrepreneurs are required to pay insurance premiums for themselves in the following amounts (Letter of the Federal Tax Service of Russia dated 03/07/2017 No. BS-4-11/4091@). On OPS:

if the payer’s income does not exceed 300,000 rubles. for the billing period - in the amount defined as 1 minimum wage (RUB 7,500 for 2017) x 26% x 12 months. = 23,400 rub.;

if the payer’s income exceeds RUB 300,000. for the billing period - in the amount defined as 1 minimum wage (RUB 7,500 for 2017) x 26% x 12 months. + 1% of the amount of income of the payer of insurance premiums exceeding RUB 300,000.

In this case, the amount of insurance premiums paid by the payer cannot exceed the amount defined as 8 minimum wages (RUB 7,500 for 2017) x 26% x 12 months. = 187,200 rub.

The amount of insurance premiums for compulsory medical insurance for the billing period is determined as 1 minimum wage (RUB 7,500 for 2017) x 5.1% x 12 months. = 4,590 rub.

Since 2018, the calculation of insurance premiums for compulsory health insurance and compulsory health insurance for individual entrepreneurs for themselves has changed fundamentally: the amount of insurance premiums no longer depends on the minimum wage, a fixed amount has been established for the next three years. At the same time, the threshold value of income of 300,000 rubles, from which an additional percentage of insurance premiums for compulsory health insurance is paid, has not changed, and also remained maximum size insurance premiums for compulsory health insurance in the form of 8 times the fixed amount.

In addition to the above innovations, clause 7 of Art. 430 of the Tax Code of the Russian Federation, which indicates cases of exemption of individual entrepreneurs from paying insurance premiums: it is clarified that entrepreneurs are required to submit applications for exemption from paying insurance premiums and supporting documents to the tax authority at the place of registration. This is not a new condition, in practice tax authorities they had demanded supporting documents earlier, they were supported by representatives of the Ministry of Finance (Letter dated September 21, 2017 No. 03-15-05/61112).

Another change for individual entrepreneurs will be new deadlines for payment of insurance premiums (clause 2 of Article 432 of the Tax Code of the Russian Federation):

the amounts of insurance premiums for the billing period are paid by payers no later than December 31 of the current calendar year. This deadline has not changed;

insurance premiums calculated on the amount of the payer’s income exceeding RUB 300,000. for the billing period, are now paid by the payer no later than July 1 of the year following the expired billing period. Previously, they had to be paid no later than April 1 of the following year.

The calculation of insurance premiums has not been submitted: new grounds.

Federal Law No. 335-FZ amended paragraph. 2 clause 7 art. 431 of the Tax Code of the Russian Federation, thereby changing the grounds when the calculation of insurance premiums will be recognized as unsubmitted. These innovations come into force on January 1, 2018.

According to the changes made, the calculation of insurance premiums will be considered not submitted if the following indicators for the billing (reporting) period and (or) for each of the last three months of the billing (reporting) period contain errors, as well as if in the calculation submitted by the payer the sums of the same indicators for all individuals do not correspond to the same indicators for the insurance premium payer as a whole:

information for each individual on the amount of payments and other remuneration in favor of individuals - column 210 of the calculation;

the basis for calculating insurance premiums for compulsory health insurance within the established limit value - column 220 of the calculation;

the amount of insurance premiums for health insurance, calculated on the basis of the base for calculating insurance premiums for health insurance, not exceeding the maximum value - column 240 of the calculation;

the basis for calculating insurance premiums for compulsory health insurance at an additional rate is column 280 of the calculation;

the amount of insurance premiums for compulsory health insurance at an additional rate - column 290 of the calculation.

Also, the total indicators in the listed columns for all individuals must correspond to the summary data in subsection. 1.1 and 1.3 sections. 1 calculation.

There remains such a basis as unreliable personal data identifying insured individuals.

The tax authority, as before, will send the payer a corresponding notification that the settlement has not been submitted no later than the day following the day of receipt of the settlement in electronic form (10 days following the day of receipt of the settlement on paper).

A number of changes have been made to Chapter 34 “Insurance Premiums” of the Tax Code of the Russian Federation, which must be taken into account when calculating and paying insurance premiums, as well as submitting calculations for insurance premiums in 2018. Innovations were adopted in order to stimulate investment activity on the territory of the Russian Federation, as well as maintain an economically justified level of fiscal burden for paying insurance premiums, including for individual entrepreneurs.

“On the maximum value of the base for calculating insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity and for compulsory pension insurance from January 1, 2018.”

“On amendments to Article 426 of Part Two of the Tax Code of the Russian Federation.”

“On the Special Economic Zone in the Kaliningrad Region and on amendments to some legislative acts of the Russian Federation.”

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 accident insurance and occupational diseases(also in the FSS).

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.

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%.

Your right to reduced insurance premiums in Pension Fund Business societies 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, were lost. 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.

Any accountant can be asked to resolve the issue of exceeding the base for calculating insurance premiums in 2018. How to proceed in this case with regard to certain contributions to the funds? How to calculate contributions and at what rates if the base for contributions to the Pension Fund and the Social Insurance Fund is exceeded?

Formation of the base in 2018: monthly earnings

The base for insurance premiums is understood as the total amount of income of an individual (employee), from which contributions are made to state funds. It is calculated from the beginning of the financial year and is reset accordingly in the new period. In this case, income is taken into account both in monetary terms and in its equivalent. In addition, there are certain types of income that cannot be included in the base. Among them are financial assistance, compensation, benefits from the state, etc.

In Russian practice, payments in excess of the base take place when the official “naked” wage subordinate is quite large:

• definitely no less than 67,000 rubles - for contributions for illness and maternity leave;
• definitely no less than 85,000 rubles – in relation to pension contributions.

Limits in 2018

Basic tariffs in 2018 are applied by calculating insurance premiums from payments, the cumulative total from the beginning of the year for each person does not exceed:

• RUB 1,021,000 – base for compulsory pension insurance;
• 815,000 rub. – the basis for compulsory social insurance in case of temporary disability and in connection with maternity.

The rate of contributions for compulsory health insurance does not depend on the amount of payments. Therefore, all payments without restrictions are subject to contributions at a rate of 5.1 percent.

Calculations when exceeding the base

What should an organization (IP) do if it exceeds the base for calculating insurance premiums in 2018? At the moment, the general rate of insurance premiums for compulsory health insurance is 22%. If the maximum base value is exceeded, the tariff will be 10%. That is, in relation to an employee who received taxable income in 2018 in excess of 1,021,000 rubles, contributions from the excess amount are calculated at a rate of 10%.

Read also Payment of insurance premiums for December 2016: which BCCs to pay for

For illness and maternity, contributions are calculated at a rate of 2.9% and stop accruing when exceeding 815,000 rubles.

As already mentioned, no limits have been established regarding compulsory medical insurance, so accrual is carried out at a rate of 5.1% of income from any base.

The same applies to contributions to the Social Insurance Fund for injuries: depending on the class of occupational risk and the tariff rate established for it, deductions are made from the entire base. Let us recall that in 2018, “injury” remained the only insurance element completely subordinate to the Social Insurance Fund. All other contributions are transferred according to the new BCC to the new administrator - the Federal Tax Service of Russia.

For clarity, we present tariffs after exceeding the base in 2018 in the form of a table.