Extrabudgetary funds. Insurance premiums: Tariffs, rates, sizes
Insurance contributions - These are regular mandatory payments. Payment of contributions gives the right to receive hospital and children's benefits, free medical care, financial support when retirement.
Employers, entrepreneurs and self-employed persons are required to list contributions. If IP works on himself and in his staff employees, he must pay contributions for himself and for employees. Experts of the Glavbukh system made a table who must accrue insurance premiums and what payments. Check out in advance whether you list from all the remuneration to compulsory pension, medical and social insurance \u003e\u003e\u003e
What applies to insurance premiums. Contributions are divided into two groups: insurance premiums in the funds and in the IFTS.
The first group includes deductions to extrabudgetary funds from wages Employees for insurance against accidents in production and occupational diseases. Such deductions are made to call in injury contributions. Make them in the Social Foundation. What payments are accrued to \u003e\u003e\u003e
The second group includes pension, medical contributions and social insurance In case of temporary disability and due to motherhood. Insurance premiums for 2019.
Individual entrepreneurs have the right to list contributions monthly, quarterly or at the same time. The exact time in which the amount of insurance premiums should be listed, the entrepreneur determines independently. The tax code installed only the dates, later which premiums could not be paid. A feature for such insurers is that in addition to deductions for employees, contributions for themselves should be paid. How to count them and for what rates \u003e\u003e\u003e
Rates of insurance premiums.There are general and reduced fares of insurance premiums. General rates of insurance premiums in 2019 in the IFSTs are:
- 22% - for pension insurance;
- 2.9% - temporary disability insurance;
- 5,1% — health insurance.
At the same time, legislators established legislators to calculate contributions to the FIUs and contributions in case of illness and maternity maritime values Bases, when the bet is reached.
In the FSS rates of insurance premiums annually establish employees of the Fund. They depend on the class of professional risk of employer's activities.
Who will be allowed to pay less contributions in 2019
Officials changed the rules for which a discount on contributions to injuries. Get it is easier - just run. But if the FSS detects an error in the already twentored 4-FSS, then the discount can be canceled.
Entrepreneurs pay insurance premiums in FFOMs and PFR. The amount of deductions is fixed, but depends on the annual income of the entrepreneur.
Articles on "Insurance premiums: Tariffs, rates, sizes":
Since 2019, the rules for calculating NDFL with payments to agricultural workers are changing. In particular, now from the field satisfaction over 700 rubles. On the day of agricultural companies must hold the tax. Previously, this duty was not, the amount of payment did not have. 9
Despite the fact that 2017 has not yet come, many individual entrepreneurs They are worried about such questions: whether changes occurred in the order of payment of mandatory insurance premiums in extra-budgetary state fundshow much taxes are made which rates and what is the procedure for their calculation. Let's try to deal more with these questions.
Insurance contributions to extrabudgetary funds in 2017 how much make up?
The main news for today, which concerns the PI, is that in 2017 there will be a transition from insurance payments to the State PF, FSS and FFOMS on the transfer of insurance premiums to the ESCC account (a single social insurance fee). This means that next year, all payments will be condensed into a single collection called ESCS. Consequently, businessmen should be prepared for new details of payments and the new orders of payment.
The main points that the entire IP must learn is that it is necessary to make insurance payments in extra-budgetary funds, even if you do not carry out your activities for some time and do not get a profit.
The amount of these deductions from the salary rate is currently amounting to
- in PFR - 22%;
- in the FSS of the Russian Federation - 2.9%;
- in FFOMs - 5.1%.
However, in 2017, the administration of these fees will change, as stated in the new chapter No. 34 of the NC of Russia " Insurance taxes", Which will come into effect on January 1 of the next year.
Table of insurance premiums in extrabudgetary funds 2017
Vite insurance payments to state extrabudgetary funds in 2017 presents a special table in which there are bets on contributions in 2017. To familiarize yourself with the table in free mode, and you can download it
Payments to extrabudgetary funds in 2017 for IP
Betting and payments for state extrabudgetary insurance accounts for private entrepreneurs who are deducted for themselves, increased from January 1st of the current year. This is due primarily to the increase, the collection of minimum wage. For example, if a businessman has a profit of 300 thousand rubles a year, he pays only two tax in the amount of about 23 thousand rubles. If its income exceeds 300 thousand, then he pays the already mentioned 23 thousand plus one percent of the amount of profit exceeding 300 thousand.
All paid receipts on contributions must be preserved. In order to find out the reached or not your payment, you can call the regional management and find out all the information you are interested in at his employee.
The procedure for calculating insurance premiums in extrabudgetary funds
Private entrepreneurs contribute to payments using only one settlement document - it may be payment order or receipt. Next public Pension Fund The paid tax on two types is divided:
- one goes to the cumulative pension account;
- another - to the insurance part.
The businessman himself determines how it is convenient for him to pay insurance contributions to extra-budgetary state funds:
- quarterly;
- once a year.
As for contributions to the FOMS (FFOMS), these payments are fixed in nature and this year their rates are:
- in one month - 316 rubles 40 kopecks;
- for the quarter - 949.21 rubles;
- per year - 3796.85 rubles.
If the annual income of the entrepreneur exceeds 300 thousand, then no additional payments in the FFOMs are made.
Insurance contributions rates in state extrabudgetary funds
Minimum bets in reduced Tariffs will continue to act next year. However, not everyone can count on them. Data insurance rates In extra-budgetary state funds depend on the scope of the enterprise. The simplified taxation system is available for those Russian entrepreneurs who are occupied in manufacturing industries as:
- food production;
- production of textile and sewing goods;
- construction sphere;
- work with natural wood objects;
- provision of services in the field of education;
- recycling;
- production of furniture;
- scope of medical services;
- sports industry and so on.
The most fully with this insurance information can be found in Article 58th of the Federal Law of the Russian Federation.
Powers to administer insurance premiums
From January 1, 2017, the authority to administer insurance premiums for compulsory pension, social and medical insurance was transferred to the Federal Tax Service of Russia.
The goal is to implement measures aimed at reduced administrative load on taxpayers by reducing the number government agenciesexercising control measures, as well as by optimizing the number of reporting representatives submitted to the controlling authorities.
Insurance Contributions in 2017
In this regard, the calculations of the RSV-1 and 4-FSS, precedential in the FIU and the FSS are canceled. Instead of them introduced Single calculationsubmitted to tax authorities. IN Single calculation The amounts of accrued and paid insurance premiums in the Pension Fund, FFOMS and the Social Insurance Fund are reflected. His form is planned to be approved by October 1, 2016.
A single calculation of insurance premiums will be quarterly. The term of the presentation is no later than the 30th day of the calendar month following the reporting period.
Dates of submission to the Federal Tax Service of Russia Single calculation:
- April 30 - for the first quarter,
- July 30 - for the first half of the year
- October 30 - for 9 months,
- January 30 * - for the reporting year.
* of the year following the reporting.
Reporting in the FIU and FSS in 2017
Since 2017, the Federal Tax Service Rosie is transferred only to the authority to administer insurance premiums. At the same time, the FIU will continue to maintain personalized accounting of insured persons. In addition, the appointment and payment of pensions will remain the most important function of the Pension Fund. The FSS will be responsible for the payment of benefits. Consequently, the FIU and FSS must be obtained by appropriate reporting.
Reporting to the Pension Fund in 2017
- Information about the insured persons in the form SZV-M., (Resolution of the RFR Board of 01.02.2016 No. 83P)
It seems monthly, from April 2016 * - Information about the experience of workers (shape and format is preparing the FIU).
* Deadline monthly reporting According to personalized accounting ( form SZV-M) - no later than the 15th day of the month following the reporting.
Before entering into force Federal Law N 1040799-6 The term representation of the SZV-M - 10th.
Reporting to the Social Insurance Fund in 2017
The FSS will present information on compulsory social insurance against industrial accidents and occupational diseases (format prepares FSS).
Unified collection instead of contributions to the FIU and FSS
The time of payment of a single collection is no later than the 15th of the Massacea, following the calculation. If the day of payment falls on the day off, then the day of payment is transferred to the nearest worker. The collection is paid in rubles and pennies.
The payment will be made on a special CBC of a single collection, which will approve the Ministry of Finance of Russia.
A single collection administrates the tax service. At the same time the collection was not federal tax and K. tax plates not applicable. Therefore, conduct tests between single collecting and taxes are impossible.
Transition
Decree of the President of the Russian Federation of January 15, 2016 No. 13 and a letter of the Federal Tax Service of Russia 02.02.2016 No. BS-4-11 / [Email Protected]
Events of FNS, FIU and FSS for the transfer of functions
- Until February 1, 2017, the FIU and FSS are reconcilized with all payers of contributions.
- By March 1, 2017, the FIU and FSS transmit the register of fees of contributions, the register of insured citizens and reconciliation acts in the IFST (territorial).
Results and Possible Consequences
FTS will receive all the information on the payments of insurers and compare the data, taking into account the peculiarities of the receipts sums of NDFL and insurance premiums (in the FIU and FSS). If discrepancies are found - will hold appropriate checks for the period after January 1, 2017 and for the three previous years: 2014, 2015 and 2016.
When detecting arrears, not previously identified by the FIU and FSS, will require repayment. At the same time, the fines are likely to be charged.
If when re- exit Check Revealed the fact that the payer of insurance premiums of the legislation Russian Federation The insurance premiums that were not detected during the initial field check, the payer of insurance premiums do not apply penalties, except for the case if the non-invalidation of the fact of the offense during the initial verification was the result of a conspiracy between the payer of insurance premiums and the official of the control body for the payment of insurance fees contributions.
The main change that is expected from January is the transfer of authority to monitor the transfer of insurance payments and the reporting on them from the FIU and FSS to tax Service. What the insurance premiums will be in 2017 and the rates will show the table in the article.
FZ No. 212 ceases to be legal, and chapter 34 of the Tax Code comes into force. Administration transition to the FTS caused many changes in the field of payment of insurance premiums, but some points of the rules will remain the same.
For example, for the reporting period, the same periods will be taken - quarterly during the year and the final after 12 months. Obligations on the payment of insurance premiums remain in the same persons - entrepreneurs, organizations and people who are engaged in private practice (notaries, lawyers, etc.). The objects of taxation of contributions remain the same payments, in almost the same ways the base will be determined to calculate the amounts payable for insurance.
Nevertheless, the reporting form will change. Blanks provided earlier in the FIU and FSS abolish. Replaced by them approved unified form report to be submitted to tax inspection At the place of registration quarterly.
How will insurance premiums and rates change in 2017? Global changes affecting insurance premiums for 2017, bets and order of accrual is not foreseen.
Tariffs of insurance premiums in 2017: Table
Similar to last year, insurance premium rates for 2017 in the amount will be equal to 30%. For businessmen listed payments on insurance obligations only for themselves, everything remains. Only the recipient of the contribution and its data and the final amount will change.
Tariff rates for IP without employees will remain the same. The amount of payment will increase based on the increase in the size of the minimum wage. Recall that for January 2017, Mrometa is 7,500 rubles. It is for this figure that IPs need to be based when calculating insurance premiums.
This should take into account the established amounts of limit bases. They still remain unchanged:
- for PF - 796 thousand rubles;
- for FSS - 718 thousand rubles.
However, it is planned to increase the limit bases. For PF to 876 thousand rubles, for FSS - 755 thousand rubles, taking into account inflation.
Installed insurance fees in 2017 shows a table.
Payer fees | Type of insurance premium | Base for accrual insurance premiums | Betting 2017. |
Organizations and IP, paying remuneration to individuals (PP. 1 of paragraph 1 of Art. 419 of the Tax Code of the Russian Federation) | FFR | 22% | |
payments exceeding the limit base for calculating contributions | 10% | ||
FS. | payments within the limit base for accrual of contributions | 2,9% | |
payments exceeding the limit base for calculating contributions | contributions are not accrued | ||
FOMS | there is no limit database, accrued for all payments | 5,1% | |
IP, lawyers, notaries and other owners of private practices who do not make payments to individuals (PP. 2 of paragraph 1 of Art. 419 of the Tax Code of the Russian Federation) | PFR (fee "for yourself") | 26% (fixed fee) | |
the amount of income exceeding 300,000 rubles | 1% (extra charge fee) | ||
* Maximum sum of all contributions of the FFR can not exceed 8-fold fixed contribution sizes | |||
FOMS (fee "for yourself") | Mrots, acting at the beginning of the year x 12 | 5,1% |
As can be seen in the table, the regressive rate of insurance premiums in 2017 is preserved.
Reduced insurance premium rate in 2017: Table
As in the last period, the reduced rate of insurance premiums in 2017 remained unchanged. The legislators were more clearly prescribed in the updated tax code, in what cases the company has the right to use them. This item is regulated in Art. 427 Tax Code of the Russian Federation. For some species business activities Conditions were adjusted to take advantage of a preferential rate on insurance premiums.
Also tightened control over the compliance of the rules established in tax legislation. Now the entrepreneur is deprived of the possibility of using a preferential rate since the beginning of the reporting year, if the inconsistency of the rules for the application of reduced rates will be detected.
Reduced insurance premium rates in 2017 shows a table.
Fee payers (Art. 427 Tax Code of the Russian Federation) | Afraid fee rate 2017 | ||
FFR | FS. | FOMS | |
Apply UCN organization and IP, whose activity is a beneficial and income on it is equal to at least 70% of all their income. The right to reduced tariffs is lost since the beginning of the settlement period, if the annual income exceeds 79 million rubles. | 20% | 0% | 0% |
Us of UCN non-profit organizations whose activities are held in the social services of citizens, scientific research, Education, Health, Mass Sports, Culture and Art | |||
Using OSN organizations engaged in only charity | |||
Using UCND pharmacies and IP with a license for pharmaceutical activities | |||
Applying Patent IP, regarding payments to employees engaged in patent activities. Benefits applied not to all types of patent activities | |||
Using USNs and partnerships that introduce the results of intellectual activity, the rights to which belong to institutions, including scientific (budget and autonomous) | 8% | 2% | 4% |
Organizations working in the field of information technology | |||
IP and organizations that concluded agreements with the management bodies of the SEZ for the implementation of tourist and recreational and technical and implementation activities | |||
Organizations - participants in the project "Skolkovo" | 14% | 0% | 0% |
Organizations and IP - participants of the FEZ on the territory of Sevastopol and the Republic of Crimea | 6% | 1,5% | 0,1% |
Organizations and IP - residents of the territory of ahead of socio-economic development | |||
Organizations and IP - Residents of the Free Port of Vladivostok | |||
Organizations paying remuneration crews of ships only for these payments. Courts must be registered in the Russian international register of ships (there are exceptions) | 0% | 0% | 0% |
The term of transfer of payments for insurance premiums - up to the 15th after the end of the reporting period. Please note that contributions for emergency situations and production injuries still need to be transferred to the Social Insurance Fund. This type of payment did not enter the zone of the competence of the FTS. Tariff rate This contribution establishes FSS personally by assigning a company category in the main activity.
It took a year since the control over the payment of insurance premiums was again transferred to the federal tax service. According to officials, the administration of contributions to tax inspections is much better influenced by their collection. Behind the social insurance fund left only the collection of contributions for injuries and professional care workers. How to count and pay insurance premiums in 2018 - we will tell all changes and fresh news on this topic.
How many MP for themselves should pay
First, the amount of contributions that each entrepreneur must pay for himself in 2018, even if it does not act real activities or has no income from business. The formula for calculating these amounts has changed compared to the past years. Now contributions are no longer tied to the minimum wagon, which shows a rapid and significant growth - from 7500 rubles at the beginning of 2017 to 9,485 rubles at the beginning of 2018.
It is expected that the minimum wagon equates to the minimum subsistence minimum Already k. If we consider that this amount is 11,163 rubles, then the former binding of the size of insurance premiums to the minimum salary would cause a sharp increase in payment of PP for themselves. To prevent this, the government decided to establish a fixed amount of insurance premiums for 2018.
The Law of November 27, 2017 No. 335-FZ changed the norms of Article 430 of the Tax Code of the Russian Federation, establishing insurance premiums IP for 2018 in a fixed amount:
- for compulsory pension insurance - 26 545 rubles;
- for compulsory medical insurance - 5 840 rubles.
Thus, each entrepreneur will need to pay for itself in 2018 at least 32 385 rublesWhat, compared with the previous year, means an increase of 4395 rubles. If the entrepreneur was registered in this quality not all year, then annual amount accordingly recalculate.
The rule of calculation of an additional contribution of income has not changed over 300,000 rubles per year: still for pension insurance is charged 1% of the amount over the limit. It also continues to restrict the size of the fees of the entrepreneur for their pension insurance. The maximum contributions to the FIU in 2018, the PP for itself is 212,360 rubles: from the calculation of 8 * 26 545 * 12 months * 26%. Contributions to our social insurance IP pay voluntarily.
The table shows the required payments of the entrepreneur in 2018, calculated on the new law.
The deadlines for payment of payments of the IP partially changed: fixed amount At 32,385 rubles should be paid no later than December 31, 2018, and an additional 1% fee can now be paid later - until July 1, 2019, and not until April 1, as it was before.
IP Sergienko A.M. I received in 2018 the income of 1.3 million rubles.An additional contribution to pension insurance will be ((1,300,000 - 300,000) * 1%) \u003d 10 000 rubles. That is, only IP Sergienko A.M. Must pay for itself with such an income of 42,385 rubles. At the same time, a fixed amount of 32,385 rubles must be listed no later than 12/31/18, and 10,000 rubles can be paid both in 2018 and until July 01, 19 years.
For the convenience of paying taxes and insurance premiums, we advise you to open a settlement account. Especially now many banks offer profitable terms on the opening and maintenance of a conschange account.
How much should the fees payors for employees
According to the new chapter 34 of the Tax Code of the Russian Federation, payers of insurance premiums (except IP without workers, notaries, lawyers engaged in private practice) are also persons who produce payments and other remuneration to individuals. This category includes:
- employers in labor contracts;
- customers on civil law agreements;
- ordinary individuals not registered as an IP.
Payers contributions pay at their own expense, and do not hold them from payments physical lick. Insurance premium tariffs in 2018 were preserved at the same level and are in the general case 30% of payments to employees. In addition, there are some categories of payers for which the insurance premiums rate in 2018 is significantly reduced. In order to be able to deduct on these reduced tariffs, the payer must comply with the mandatory conditions of Article 427 of the Tax Code of the Russian Federation.
Decree of the Government of the Russian Federation of 15.11.2017 No. 1378 established a limit basis for accrualing insurance premiums in 2018:
- pension insurance - 1,021,000 rubles;
- for compulsory social insurance - 815,000 rubles.
To achieve these payments (separately for each employee), the payer pays contributions. If the payer enters the preferential category, then after reaching the limiting base, the fees for pension and social insurance of the employee are not paid. As for payments for medical insurance, their tariff for achieving the limit database does not change.
Insurance fees in 2018 rates set Tax Code Russian Federation(Table of general and reduced tariffs)
Pension insurance | Social insurance | Health insurance |
|
---|---|---|---|
Insureders who are not entitled to benefits before reaching the limiting base for accrual contributions. | 2,9% | 5,1% |
|
Insurers who are not entitled to benefits, after reaching the limit base for the accrual of contributions | 5,1% |
||
1. Organization and IP on the USN, according to some activities (Art. 427 of the Tax Code of the Russian Federation) 2. Pharmacies running on UNVD 3.Iep on PSN, except busy trade, aspice, rent 4. Non-commercial and charitable organizations on the USN | |||
1. Economy societies and partnerships on USN, introducing inventions, patents, samples. 2.OR-ha-ni-nation and IP, which suffered agreements with special economic zones on tech-co-ren-rhenu-cheu and Tu-Rist-Ski-Re-Creat one de-ya-tel-but-st | 13% | 2,9% | 5,1% |
Accredited IT organizations | 8% | 2% | 4% |
Insured in relation to members of the crews registered in the Russian International Register of Ships | |||
PERSON-NI-KI-KO-VO "SKOL-KO-WA" in Russia | |||
1. Participants are free economic zone On the territory of the Republic of Crimea and Sevastopol 2. Residents of the territory of ahead of socio-economic development 3. Residents of the free port of Vladivostok | 1,5% | 0,1% |
Additionally, the contribution is paid to the FSS compulsory insurance from accidents at work and tradeboles (from 0.2% to 8.5%). The timing of the list of contributions for employees did not change: no later than the 15th day of the month following the reporting (clause 3 of Art. 431 of the Tax Code of the Russian Federation).
New contributions
Although since 2017, all functions for controlling the payment of contributions (except for injuries) are transferred to the FTS, the reporting remains to be taken to the funds.
IN Pension Fund:
- monthly - no later than the 15th day of the month following the reporting (previously before the 10th);
- once a year, the information of personalized accounting (SZV-experience) is no later than March 1, 2019 for 2018.
IN Social insurance fund:
- an updated form, the deadlines for the same - no later than the 20th day of the month following reporting Quarter (on paper) and no later than the 25th day for electronic reports (with the number of employees more than 25 people).
IN tax inspection surrendered, which combined in itself the information that was previously included in forms of RSV. and 4-FSS. Hand over single calculation According to contributions, no later than the 30th of the following reporting period (paragraph 7 of Art. 431 of the Tax Code of the Russian Federation).