Since 2015, established two limit values of the base for calculating insurance premiums:An employee of Svetly Put LLC from the beginning 2015 year, a salary in the amount of 680,000 rubles was accrued.
1) for the PFR - 711,000 rubles.
2) for the FSS - 670,000 rubles.
At the same time, he also performed work under a work contract, the amount of remuneration for which amounted to 70,000 rubles.
We will determine the basis for calculating contributions to each fund and the amount of contributions itself. FIU.
Contributions to the PFR at a rate of 30 percent are subject to employee income not exceeding 711,000 rubles.
In excess, that is, from an amount equal to 39,000 rubles. (680,000 + 70,000 - 711,000), contributions must be paid at a rate of 10 percent.
In total, pension contributions in the amount of 217,200 rubles will be accrued. (711,000 rubles x 30% + 39,000 rubles x 10%). FFOMS.
Contributions are levied on all payments in favor of employees.
That is the basis for this employee will amount to 750,000 rubles. (680,000 + 70,000).
The amount of contributions will be equal to 38,250 rubles. (750,000 rubles x 5.1%). FSS.
Payments under a civil law contract are not included in the base of contributions to the FSS.
That is 70,000 rubles. are not subject to fees.
Exceeding the salary limit in the amount of 10,000 rubles is also not subject to contributions. (680,000 - 670,000).
The accrued amount of contributions will be 19,430 rubles. (670,000 rubles x 2.9%). Injury.
Limit for the Social Insurance Fund = 670 thousand rubles. NOT applies to injury contributions
(These contributions are paid from all payments, as before, there are no restrictions for them).
Basic rates of insurance premiums for payers making payments individuals, for 2020 remained the same as they were in 2017.
It should be borne in mind that the same amounts of insurance premiums are established for the period 2017 - 2020 (Article 426 of the Tax Code).
In addition, the State Duma is considering a draft normative act maintaining the same level of contributions until the end of 2020.
Limit values of the base for calculating insurance premiums at basic rates in 2020
The limit values of the base for insurance premiums are set every year by a decree of the Government of the Russian Federation.
For 2020, they are established by Decree of the Government of the Russian Federation of November 15, 2017 No. 1378:
- The threshold value of the base for the assessment of contributions to the mandatory pension insurance(OPS) - 1,021,000.00
- The threshold value of the base for the assessment of contributions to the mandatory social insurance(OSS) - 815,000.00
- The threshold value of the base for the assessment of contributions to the mandatory health insurance(OMS) - not established. This means that contributions to CHI, as in 2017, will be accrued in the same amount for any amount of payments in favor of individuals in 2020.
Limit values of the insurance premium base are set for payers making payments to individuals. They do not apply to the self-employed population and individual entrepreneurs.
Also, the limit values of the base for insurance premiums are not taken into account when determining the amount of contributions for additional tariffs (for example, contributions to additional social security for employees coal industry and aircraft crew members).
The main rates of insurance premiums in 2020:
| Type of contributions | From payments not exceeding the contribution base | With payments in excess of the contribution base |
| Contributions to the OPS | 22% | 10% |
| Contributions to CHI | 5,1% | 5,1% |
| Contributions to OSS | 2,9% | not charged |
| Contributions to OSS for foreign citizens temporarily staying in the Russian Federation (except for refugees, highly paid specialists and citizens of the EAEU countries) | 1,8% | not charged |
Preferential insurance premium rates in 2020
Preferential or reduced tariff rates in 2020 will be able to apply (Article 427 of the Tax Code of the Russian Federation):
- organizations carrying out IT activities;
- USN taxpayers carrying out certain, “preferential” types of activities;
- UTII taxpayers in relation to pharmaceutical activities;
- non-profit organizations and charitable organizations on the simplified tax system;
- individual entrepreneurs patent taxation system (PSN);
- organizations operating in the territories of "preferential" economic zones;
- participants of the Skolkovo project;
- payers making payments to ship crew members.
Reduced tariffs for certain categories of payers:
| Contribution payer | Contribution rate | ||
| OPS | CHI | OSS | |
| Taxpayers of the simplified tax system for certain types of activities * and individual entrepreneurs on PSN | 20% | 0 | 0 |
| organizations carrying out IT activities | 8% | 4% | 2% |
| participants of the Skolkovo project | 14% | 0 | 0 |
| payers making payments to ship crew members | 0 | 0 | 0 |
* for the application of reduced tariffs, income from such activities should not exceed 79 million rubles. per year, and the share of income from such activities should not be less than 70% of all income.
Additional rates for insurance premiums in 2020
If an employee carries out activities related to harmful or dangerous working conditions and the organization has carried out certification of workplaces (special assessment), then additional contributions are accrued for payments to such employees:
| Working conditions (class) | grade | rate |
| dangerous | 4 | 8% |
| harmful | 3.1 – 3.4 | 2 – 7% |
| admissible | 2 | 0 |
| optimal | 1 | 0 |
Changes in contribution rates for 2020 for individual entrepreneurs and the self-employed population.
It is planned that the amount of insurance premiums for individual entrepreneurs without employees and the self-employed population will no longer depend on the minimum wage, but will become a fixed value.
The draft normative act is under consideration in the State Duma.
Estimated amounts of contributions for such categories per year with an income level of up to 300 thousand rubles. in year:
- 1.OPS - 26,545 rubles
- Compulsory medical insurance - 5,840 rubles.
It is assumed that these amounts will subsequently be indexed annually.
With incomes above 300 thousand rubles. per year, it is planned to leave a rate of 1% on the amount of excess in relation to contributions to the OPS. For contributions to compulsory medical insurance, additional charges for incomes over 300 thousand rubles. per year is not provided.
Deadline for payment of insurance premiums in the amount of 1% of the amount of excess income of 300 thousand rubles. will change from 2020, incl. according to the amounts accrued in 2017. Previously, the deadline was April 01 of the year following the reporting year. Now such contributions will need to be paid not on July 01 of the year following the reporting one.
Tariffs for "injury" contributions in 2020
According to the draft law prepared by the Ministry of Labor, the rates of contributions to OSS from accidents at work and occupational diseases in 2020 will remain the same.
Depending on the class of professional risk of the main activity, tariffs can be from 0.2 to 8.5%.
Answers to common questions
Question #1:
What additional tariffs should be applied when calculating insurance premiums for employees engaged in underground work, if the certification of workplaces has not been carried out?
In this case, in accordance with Article 428 of the Tax Code of the Russian Federation, a tariff of 9% should be used. At the same time, it should be taken into account that conducting a special assessment is the responsibility of the organization. Failure to conduct a special assessment of working conditions may result in the imposition administrative fine the organization and its officials.
Question #2:
Will the rate of insurance premiums for employees of an individual entrepreneur who switched to PSN, for example, change at the end of 2017?
Contributions to employee benefits from an entrepreneur using SIT will not change from 2020. In relation to such payments, it will also be possible to apply reduced rates of insurance premiums in 2020. At the same time, it must be remembered that not all types of activities for which SPEs can be applied are subject to reduced rates contributions. So, for example, if an individual entrepreneur has a patent for the provision of catering services, then insurance premiums from payments to employees will be charged to them not at reduced, but at basic rates (Article 427 of the Tax Code of the Russian Federation).
Question #3:
Which CCCs will need to transfer contributions in 2020?
The BCC for the transfer of contributions in 2020 will remain the same as in 2017.
Payment of contributions to the Pension Fund of the Russian Federation and for honey. insurance is mandatory for all employers and entrepreneurs. To transfer health insurance premiums, you need to know the BCC and the interest rate. In the article, we will consider what are the rate and percentage of deductions in the FFOMS.
How to calculate the installment rate
Most employers calculate the FFOMI rate according to the current tariff 5.1%. These insurance premiums are not set maximum value. Regardless of how much the employee earned in a year, a deduction for honey must be made from each payment. insurance. Contributions depend on minimum wage labor, so the calculation is not difficult.
On the example of IP contributions for "himself" consider how much compulsory insurance in 2017:
- Pension - 7,500 * 26% * 12 = 400 rubles.
- Honey. insurance of merchant contributions - 7,500 * 5.1% * 12 = 4,590 rubles.
So, insurance premiums for merchants who pay for themselves amount to 27,990 rubles in 2017. This amount is usually divided into four quarters. At the end of the quarter, merchants are required to pay single contribution in the amount of 6,997.5 rubles. The monthly rate is 2,332.5 rubles.
Knowing annual amount, these contributions can be paid as a single payment, or quarterly. Almost all merchants make quarterly payments. They are fixed for entrepreneurs who do not have employees. For all employers, the insurance premium and its rate depend on the chosen taxation system, on the amount that was accrued to the employee during the year.
Insurers who have employees, make deductions at the following rates:
- PFR - 22%. This amount varies and depends on the danger of work at the enterprise. Additional contributions may be established, about which the fund informs the head in a separate notice.
- FSS - 2.9%. Contributions are charged for danger and injury. The amount of this contribution is determined for each enterprise separately.
- FFOMS - 5.1%.
If the company is on a simplified system and at the same time is engaged in a “preferential” type of activity, then the amount of the insurance premium will be different.
To use the reduced fee, you need to check if the code applies economic activity to the "beneficiaries", the list of which was established on the basis of Federal Law No. 212. For such companies and entrepreneurs, contributions to the Pension Fund are 20%, and insurance premiums to honey. fear 5.1%.
If pension contribution can reach the limit and decrease, then the medical rate has no limit value, so deductions of 5.1% are valid all year round.
Contribution rate to the FFOMS in 2017
The changes that will affect all taxpayers in 2017 are, first of all, the transfer of powers from one regulatory authority to another. Now they will be engaged in checking the correctness of accrual and payment tax authorities. the federal law now it will not act, it will be replaced by NK.
Checking the activities of entrepreneurs and organizations will be carried out on the basis of new legislation. This is the only and main change in 2017. What percentage of contributions to the FFOMS we expect can be seen in the table:
As we see insurance rates will not change and will remain the same. The regulatory authorities have not canceled the reduction in contributions, just now not all employers will be able to take advantage of it. Changes in the size of the insurance premium will be felt by the merchants who paid for themselves.
An increase in the minimum wage by 7,500 rubles will lead to an increase in the amount of taxes on compulsory insurance.
Who does not pay dues
Who can not pay dues? These include:
- Pharmacies, merchants licensed to carry out pharmaceutical activities.
- Organizations involved in the field social service citizens.
- Charity organisations.
- R&D companies.
For these organizations, a tariff rate of 0% is provided.
4% rate for accrual of insurance assessed contributions The following insurers can use the FFOMS:
- Information technology companies.
- Businessmen and organizations that are engaged in inventions and scientific developments.
- Tourist organizations.
Thus, interest rate to pay the contribution directly depends on the type of activity of the entrepreneur and organization. As far as the structure is active in state and charitable financing, the rate of contributions also decreases.
Decree of the Government of the Russian Federation of November 15, 2017 No. 1378 approved the maximum base for calculating insurance premiums in 2018. The annual growth of this limit is associated with the mandatory indexation of salaries for employees, as well as with the norms of Article 421 of the Tax Code of the Russian Federation.
How is the contribution base determined?
The maximum base for calculating insurance premiums in 2018 is set only for contributions for employees. Employers pay four types of insurance premiums:
- for pension insurance;
- for social insurance in case of temporary disability and in connection with motherhood;
- for health insurance;
- for injury and occupational disease insurance.
At the same time, the limit on the calculation of contributions is established only for the first two types of insurance.
The calculation of the marginal base for calculating insurance premiums in 2018 for pension insurance is carried out according to the formula given in Article 421 of the Tax Code of the Russian Federation:
Average salary in Russia * 12 months * 2
Considering that the projected average salary in 2018 will be 42,522 rubles, the limit for accruing contributions to the OPS is (42,522 * 12 * 2) 1 021 000 ruble considering rounding.
And for the calculation of insurance premiums in 2018 for social insurance for disability and maternity, another rule is applied, specified in the Decree of November 15, 2017 No. 1378:
Limit for calculating insurance premiums for 2017 * 1.08
We consider: (755,000 * 1.080) = 815 000 rubles subject to rounding.
Specify the limit value for accrual different types insurance premiums for employees in 2018 in the table.
We remind you: insurance premiums in 2018 for individual entrepreneurs for themselves do not have a maximum base for accrual and are calculated according to.
Basic rates of insurance premiums for employees in 2018
If the employer is not entitled to reduced premium rates, the following rates apply until the above limits are reached:
- for pension insurance - 22%;
- for health insurance - 5.1%;
- for social insurance for disability and maternity - 2.9%;
- for injury and occupational disease insurance - from 0.2% to 8.5%, depending on the risk class.
After the contributions have reached the limits of payments to the employee, the rates of insurance premiums will be:
- for pension insurance - 10%;
- for social insurance for disability and maternity - 0%;
Insurance premiums for compulsory health insurance and contributions for injuries continue to be charged at the same rates, because there are no limits for these types of payments.
Rates (table) of insurance premiums in 2018 for employees to be transferred to the IFTS
Federal Law No. 361-FZ dated November 27, 2017 kept the insurance premium rates at this level for the period 2017-2020 (previously the period was 2017-2019).
These types of payments to the funds are not transferred in 2018, because control over their calculation and payment has been transferred to the Federal tax service. And only contributions for injuries at a rate of 0.2% to 8.5% are still paid to the FSS.
Let's use an example to show how the amount of payments per employee is calculated if reduced rates of insurance premiums do not apply. The calculation base is determined for each employee individually, on an accrual basis from the beginning of the year.
The sales manager at Vityaz LLC was paid 1,274,730 rubles for 2018. The organization has no right to reduced rates of insurance premiums. Let's calculate how much the employer must transfer for the insurance of this employee.
- Pension insurance payments consist of two parts: (1,021,000 * 22%) plus (1,274,730 - 1,021,000) * 10%), totaling 249,993 rubles.
- Social insurance contributions are calculated only up to the limit, i.e. (815,000 * 2.9%) 23,635 rubles.
- Insurance premiums for compulsory health insurance are charged at a single rate (5.1%), regardless of the amount of payments to the employee. In our example, this is (1,274,730 * 5.1%) 65,011 rubles.
- Contributions for injuries and occupational diseases accrue from the entire amount at the minimum rate, tk. the type of activity belongs to the first risk class (1,274,730 * 0.2%) 2,549 rubles.
In total, the amount of insurance payments for this employee will be 341,188 rubles.
Reduced contribution rates for employees in 2018
As seen, insurance payments for employees generally exceed 30% of the amounts paid to him. To reduce the financial burden of employers, the state has set reduced rates for insurance premiums, but not for all businessmen.
There are several categories of such beneficiaries, and reduced rates of insurance premiums for them are provided for by Article 427 of the Tax Code of the Russian Federation. Among them are participants in free economic zones and the Skolkovo project, IT organizations, ship crews, etc.
Additional requirements are set for entrepreneurs and organizations working on. The income of simplified workers should not exceed 79 million rubles per year (while in the general case this limit is 150 million rubles), and the share of revenue from a privileged type of activity should be at least 70%.
Reduced premium rates for certain categories employers
Making payments to crew members of vessels registered in the Russian Register of Vessels | |||
Participants of the SEZ on the territory of Crimea and Sevastopol | |||
Residents of the territories of priority social and economic development and the free port of Vladivostok | |||
Leading techno-innovative and tourist-recreational activities in agreement with the SEZ | |||
Economic companies and partnerships on the simplified tax system, engaged in the implementation of intellectual property owned by budgetary and autonomous institutions | |||
IT organizations that have passed accreditation | |||
Participants of the Skolkovo project | |||
Non-profit and charitable organizations on the USN | |||
Pharmacies operating on UTII | |||
IP on PSN, by patent types of activity, except for retail, trade, rental of real estate | |||
Organizations and individual entrepreneurs on the simplified tax system, carrying out the activities specified in Article 427 of the Tax Code |
After reaching the maximum payout base, an employer applying reduced rates does not pay pension and social insurance contributions.
On January 30, an open webinar on the topic of insurance premiums was held at the School of Accountants. Tatyana Bandyuk spoke about the problems of accountants due to the transfer of administration to the Federal Tax Service and about the changes in 2018. Read the important questions of the webinar in the article.
The marginal base for calculating insurance premiums for legal entities and the self-employed population in 2018
Since 2010, after the abolition of the UST, the concept of the maximum size has been defined. This is the basis for calculating insurance premiums at the established rate for the PFR and the FSS. For the MHIF, there is no limit on the size of the base.
For the PFR and the FSS, the maximum size of the base for 2018 is set, based on average salary for the country, increased by 12 times, taking into account multiplying coefficients compared to the previous 2017 (clause 5 of article 421 of the Tax Code of the Russian Federation) and has a size of 1,021,000 rubles for the FIU. and for the FSS - 815,000 rubles. (Decree of the Government of the Russian Federation of November 15, 2017 No. 1378). The same article of the Tax Code of the Russian Federation provides for increasing coefficients for 2019-2021.
For the self-employed population (including individual entrepreneurs, lawyers, notaries) from 2010 to 2017, the amount of 1 minimum wage was considered the basis for calculating insurance premiums, depending on its amount at the beginning of the year and the formula: 1 minimum wage x 26% x 12 months the amount of a fixed payment for the year was calculated, where 26% is the tariff for employers established by Article 425 of the Tax Code of the Russian Federation (formerly the tariff in Law No. 212-FZ) on a general basis (until 2020 the general tariff is 22% of Article 426 of the Tax Code of the Russian Federation) .
But since 2018, due to the increase in the minimum wage to the size living wage across the country, the size of the PF for individual entrepreneurs and other persons in this category was “untied” and the specified article 431 of the Tax Code of the Russian Federation established a specific maximum contribution for this category for 2018-2020. no more than 8 times fixed size fixed payment.
Tariffs and procedure for payment/accounting for current in 2017-2018 for different categories of payers.
The basic rate of insurance premiums for employers is set at 34%, where 26% - for the OPS in the Pension Fund of the Russian Federation within set value bases for calculating insurance premiums, 2.9% - for CHI in the FSS within the established amount of the contribution base, 5.1% - for CHI in the MHIF without establishing the specified limit value(Art. 425 of the Tax Code), but until 2020, Art. 426 of the Tax Code is in force, where:
- for the PFR for the OPS, the general tariff is 22% plus 10% if the maximum size of the base is exceeded;
- for the MHIF - on Compulsory health insurance tariff 5.1% without establishing a limit on the size of the base;
- for the FSS - to the OSS in case of temporary disability and in connection with motherhood within the established limit of the base for calculating insurance premiums for this species insurance - 2.9% and OSS in case of temporary disability in respect of payments and other remuneration in favor of foreign citizens and stateless persons temporarily residing in the Russian Federation (with the exception of highly qualified specialists), within the established limit of the base for calculating insurance premiums for this type of insurance - 1.8%.
Reduced tariffs are set by Art. 427 of the Tax Code of the Russian Federation (confirmation according to new edition. OKVED). Additional rates Art. 428 of the Tax Code of the Russian Federation, depending on the hazard class determined based on the results of the SAUT (special assessment of working conditions carried out in accordance with Law No. 426-FZ, no later than December 31, 2018, by all employers (for class 4 - dangerous - 8.0%, for class 3 - harmful from 2% to 7% depending on the subclass, for class 2 - acceptable and class 1 - optimal - 0%) % depending on the hazard class.
The payer of insurance premiums reports on the results of the SOUT to the FSS in the form 4-FSS, and also submits a copy of the conclusion of a specialized organization to the department for assessing pension rights of the territorial Directorate of the PFR at the place of its registration, where the supervisory case of such an insurant has been conducted since 1997 or later, lists are taken into account workplaces and lists of employees employed in such places in order to confirm to them, upon the conclusion of the OPP, the right to early retirement benefits when the employee at the place of residence applies to the client service, and she requests the OPP and after receiving acts from them, the commission decides on the appointment of DPO.
Penalties in the absence of a conclusion on the SOUT
In the absence of a conclusion on the SOUT, penalties are imposed in accordance with Article 5.27.1 of the Code of Administrative Offenses in the form of:
- warning or a fine in the amount of 5,000 to 10,000 rubles. - for officials legal entity;
- a fine from 5,000 to 10,000 rubles. - for entrepreneurs;
- a fine from 60,000 to 80,000 rubles. - for the organization.
Repeated violations are punishable by:
- a fine in the amount of 30,000 to 40,000 rubles. or disqualification for a period of one to three years - for officials;
- a fine from 30,000 to 40,000 rubles. or administrative suspension of activities for up to 90 days - for entrepreneurs;
- a fine from 100,000 to 200,000 rubles. or administrative suspension of activities for up to 90 days - for the organization.
Tariffs and the procedure for paying / accounting for current insurance premiums to the Federal Tax Service in 2017-2018 for different categories of payers
For the self-employed population (individual entrepreneurs, lawyers, notaries and other categories equated to them), the amount of the fixed payment for the Pension Fund for 2017 was the amount of 23,400 rubles, based on the calculation according to the formula:
1 minimum wage (at the beginning of 2017) * 26% (total tariff) * 12 months,
where the minimum wage at the beginning of 2017 is 7,500 rubles. (Article 430 of the Tax Code of the Russian Federation was established in the previous version until 2018).
With income over 300,000 rubles. 1% is paid on amounts exceeding the specified income and is taken into account according to the declaration for 2017, but not more than the amount determined as the product of 8 times the minimum wage established at the beginning calendar year, for which insurance premiums are paid, increased by 12 times, and the tariff of insurance premiums for compulsory pension insurance established by paragraph 2 of Article 425 of the Tax Code of the Russian Federation, i.e. for 2017 no more than 187,200 rubles, while the payment deadline has been extended until July 1, 2018 (Article 432 of the Tax Code of the Russian Federation, last edition, earlier in the same article there was a deadline until April 1).
For the MHIF IP paid for 2017 fixed payment in the amount of 4,590 rubles, based on the calculation according to the formula
1 minimum wage * 5.1 * 12 months,
where 1 minimum wage at the beginning of the year is 7,500 rubles. and the tariff for CHI 5.1% with a payment deadline of December 31, 2017 (earlier current edition. article 432 of the Tax Code of the Russian Federation).
For the FSS individual entrepreneurs the size of the mandatory payment was not established; if necessary, voluntary payments could be made (Article 430 of the Tax Code of the Russian Federation).
For the self-employed population (individual entrepreneurs, lawyers, notaries and other categories equated to them), the amount of a fixed payment for the PFR is a specific amount of 26,545 rubles per billing period 2018, 29,354 rubles for the billing period of 2019, 32,448 rubles for the billing period of 2020 with the payment of the financial contribution no later than December 31 current year(in latest edition art.430, 432 of the Tax Code of the Russian Federation).
With income over 300,000 rubles. 1% is paid on amounts exceeding the specified income and is taken into account according to the declaration, but not more than the amount determined as the product of 8 times the size of the PF established for 2018-2020, increased by 12 times, i.e. for 2018 no more than 212,360 rubles, for 2019 no more than 234,832 rubles, for 2020 no more than 259,584 rubles. taking into account the amount of the FP paid, established for these years, no later than July 1 of the year following the settlement year (Articles 430, 432 of the Tax Code of the Russian Federation).
For the MHIF, the IP pays a PF in the amount of 5,840 rubles in 2018 (without reference to 1 minimum wage), in 2019 a PF in the amount of 6,884 rubles, in 2020 a PF in the amount of 8,426 rubles. (in the new edition of Article 430 of the Tax Code of the Russian Federation).
For the FSS for IP-cams, the amount of the mandatory payment is not established, if necessary, payment sick leave and benefits for caring for a child under 1.5 years old, only voluntary payments (Article 430 of the Tax Code of the Russian Federation).
The results of the submission of insurance premium calculations to the Federal Tax Service in 2017, as well as what will change in 2018
From the 1st quarter of 2017, all employers are required to submit to the Federal Tax Service a single calculation of insurance premiums no later than the 30th day of the month following the billing (reporting) period at the location of the organization and at the location of its separate subdivisions entitled to pay wages and payment of taxes / contributions, and individual entrepreneurs are employers at the place of residence (Article 431 of the Tax Code of the Russian Federation).
In the letter of the Federal Tax Service of December 29, 2017 No. GD-4-11 / [email protected]"On the control ratios of indicators of the form of calculation for insurance premiums" there are tables with the grounds for which they may refuse to accept the calculation.
