Extrabudgetary funds. Insurance premiums: tariffs, rates, sizes

Insurance premiums are regular, compulsory payments. The payment of contributions gives the right to receive hospital and child benefits, free medical care, financial support upon retirement.

Employers, entrepreneurs and self-employed persons are obliged to transfer contributions. If an individual entrepreneur works for himself and has employees on his staff, then he is obliged to pay contributions for himself and for employees. The experts of the Glavbukh System have drawn up a table of who should calculate insurance premiums and for what payments. Check in advance if you are transferring all benefits to mandatory pension, health and social insurance \u003e\u003e\u003e

What concerns insurance premiums. Contributions are divided into two groups: insurance contributions to funds and to the IFTS.

The first group includes deductions to non-budgetary funds from the wages of workers for insurance against industrial accidents and occupational diseases. Such deductions are commonly referred to as injury contributions. They make them to the Social Insurance Fund. What payments are they charged on \u003e\u003e\u003e

The second group includes contributions to pension, medical and social insurance in case of temporary disability and in connection with motherhood. Sizes for insurance premiums for 2019.

Individual entrepreneurs have the right to transfer contributions on a monthly, quarterly or lump sum basis. The exact terms in which the amount of insurance premiums should be transferred is determined by the entrepreneur independently. The Tax Code has set only dates after which contributions cannot be paid. The peculiarity for such policyholders is that in addition to deductions for employees, you also have to pay contributions for yourself. How to count them and at what rates \u003e\u003e\u003e

Insurance premium rates.There are general and reduced insurance premium rates. The general rates of insurance premiums in 2019 in the IFTS are as follows:

• 22% - for pension insurance;
• 2.9% - insurance for temporary disability;
• 5.1% - medical insurance.

At the same time, for the calculation of contributions to the FIU and contributions in case of illness and maternity, legislators have set the maximum base values, upon reaching which the rate changes.

In the FSS, the rates of insurance premiums are set annually by the employees of the fund. They depend on the class of professional risk of the employer's activity.

Who will be allowed to pay fewer contributions in 2019

Officials have changed the rules that allow for a discount on injury premiums. It became easier to get it - just complete it. But if the FSS finds an error in the already submitted 4-FSS, then the discount can be canceled.

Entrepreneurs pay insurance premiums to the FFOMS and the Pension Fund of the Russian Federation. The amount of deductions is fixed, but depends on the entrepreneur's annual income.

Articles on the topic "Insurance premiums: rates, rates, sizes":

Since 2019, the rules for calculating personal income tax from payments to agricultural workers are changing. In particular, now from field allowance over 700 rubles. agricultural companies must withhold tax per day. Previously, there was no such obligation, the amount of payment did not matter. 9

Despite the fact that 2017 has not yet arrived, many individual entrepreneurs are worried about such questions: have there been any changes in the procedure for paying mandatory insurance contributions to off-budget state funds, how much are such taxes, what are the rates and what is the procedure for calculating them. Let's try to understand these issues in more detail.

How much are insurance premiums to off-budget funds in 2017?

The main news for today, which concerns individual entrepreneurs, is that in 2017 there will be a transition from insurance payments to the state PF, FSS and FFOMS to transfer insurance premiums to the ESSC account (Unified Social Insurance Fee). This means that next year all payments will be bundled into a single levy called ECCC. Consequently, businessmen should be ready for new payment details and new payment procedures.

The main points that all individual entrepreneurs must learn is that it is necessary to make insurance payments to off-budget funds even if you do not carry out your activities for some time and do not make a profit.

The amount of these deductions from the wage rate today is

• in the FIU - 22%;
• in the FSS RF - 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 Tax Code of Russia "Insurance taxes", which will come into effect on January 1 of next year.

Table of insurance contributions to extrabudgetary funds 2017

Visually, insurance payments to state extra-budgetary funds in 2017 is presented by a special table, which contains rates on contributions in 2017. You can view the table in free mode, and you can also download it

Payments to off-budget funds in 2017 for individual entrepreneurs

Rates and payments to state off-budget insurance accounts for private entrepreneurs, which they deduct for themselves, have increased since January 1 of this year. This is primarily due to the increase in the collection of minimum wages. For example, if a businessman has a profit of 300 thousand rubles a year, then he pays only two taxes in the amount of about 23 thousand rubles. If his income exceeds 300 thousand, then he pays the already indicated 23 thousand plus one percent of the amount of profit exceeding 300 thousand.

All paid receipts for contributions must be kept. In order to find out whether your payment has been received or not, you can call your regional office and find out all the information of interest from its employee.

The procedure for calculating insurance contributions to off-budget funds

Private entrepreneurs make payments on payments using only one settlement document - this can be a payment order or a receipt. Further, the state Pension Fund itself divides the paid tax into two types:

• one goes to the pension savings account;
• the other for the insurance part.

The businessman himself determines how convenient it is for him to pay insurance premiums to extra-budgetary state funds:

• quarterly;
• once a year.

As for contributions to the MHIF (FFOMS), these payments are of a fixed nature and this year their rates are:

• for one month - 316 rubles 40 kopecks;
• per quarter - 949.21 rubles;
• per year - 3796.85 rubles.

If the entrepreneur's annual income exceeds 300 thousand, then no additional payments are made to the FFOMS.

Rates of insurance contributions to state extra-budgetary funds

The minimum rates for reduced tariffs will continue to operate next year. However, not everyone can count on them. These insurance rates to extra-budgetary state funds depend on the scope of the enterprise. A simplified taxation system is available to those Russian entrepreneurs who are employed in such industrial sectors as:

• food production;
• manufacture of textile and clothing products;
• construction industry;
• work with objects made of natural wood;
• provision of educational services;
• waste recycling;
• furniture manufacturing;
• the sphere of providing medical services;
• sports industry and so on.

The most complete information on this insurance information can be found in Article 58 of the Federal Law of the Russian Federation.

Authority to administer insurance premiums

From January 1, 2017, the authority to administer insurance contributions for compulsory pension, social and medical insurance was transferred to the Federal Tax Service of Russia.

The goal is to implement measures aimed at reducing the administrative burden on taxpayers by reducing the number of state bodies that carry out control activities, as well as by optimizing the number of reports submitted to regulatory authorities.

Reporting on insurance premiums in 2017

In this regard, the calculations of RSV-1 and 4-FSS submitted to the FIU and FSS are canceled. Instead of them, Single settlementsubmitted to tax authorities. IN Single payment the amount of accrued and paid insurance contributions to the Pension Fund, FFOMS and the Social Insurance Fund is reflected. Its form is planned to be approved by October 1, 2016.

A single calculation of insurance premiums will be quarterly. Submission deadline - no later than the 30th day of the calendar month following the reporting period.

Terms of submission to the IFTS 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.
  * the year following the reporting year.

Reporting to the FIU and FSS in 2017

Since 2017, the Federal Tax Service of Russia has transferred only the authority to administer insurance premiums. At the same time, the FIU will continue to maintain personalized records 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. Therefore, the FIU and the FSS need to receive appropriate reporting.

Reporting to the Pension Fund in 2017

• Information about the insured persons in the form SZV-M, (Resolution of the PFR Board dated 01.02.2016 No. 83p)
  Submitted monthly from April 2016 *
• Information about the length of service of employees (the form and format is prepared by the FIU).

* The deadline for submitting monthly reports on personalized accounting (form SZV-M) is no later than the 15th day of the month following the reporting one.
Prior to the entry into force of Federal Law N 1040799-6, the deadline for submitting SZV-M is the 10th.

Reporting to the Social Insurance Fund in 2017

The FSS will provide information on compulsory social insurance against industrial accidents and occupational diseases (the form and format is prepared by the FSS).

Single fee instead of contributions to the FIU and FSS

The deadline for payment of the Unified Fee is no later than the 15th day of the month following the settlement. If the day of payment falls on a weekend, then the day of payment is transferred to the next working day. The fee is paid in rubles and kopecks.

Payment will be made to a special BCC of the Unified Fee, which will be approved by the Ministry of Finance of Russia.

The single tax is administered by the tax office. At the same time, the Collection was not a federal tax and does not apply to tax payments. Therefore, it is not possible to carry out offsets between the single levy and taxes.

Transition

Decree of the President of the Russian Federation of 15.01.2016 No. 13 and letter of the Federal Tax Service of Russia 02.02.2016 No. BS-4-11 / [email protected]

Measures of the Federal Tax Service, Pension Fund of Russia and FSS for the transfer of functions

• Until February 1, 2017, the FIU and the FSS carry out a reconciliation with all payers of contributions.
• By March 1, 2017, the FIU and the FSS transfer the register of payers of contributions, the register of insured citizens and reconciliation acts to the IFTS (territorial).

Results and possible consequences

The Federal Tax Service will receive all the information on the payments of the insured and will compare the data, taking into account the peculiarities of receipts of personal income tax and insurance premiums (to the Pension Fund and the Social Insurance Fund) If discrepancies are found, it will conduct appropriate checks for the period after January 1, 2017 and for the three previous years: 2014, 2015 and 2016.

If arrears are found that were not previously identified by the Pension Fund and the FSS, it will require repayment. However, fines will probably not be levied.

If, during the repeated field inspection, it is revealed that the payer of insurance premiums committed a violation of the legislation of the Russian Federation on insurance premiums, which was not revealed during the initial field inspection, no penalties are applied to the payer of insurance premiums, unless the fact of violation was the audit was the result of an agreement between the payer of insurance premiums and an official of the body controlling the payment of insurance premiums.

The main change that is expected from January is the transfer of powers to control the transfer of insurance payments and the submission of reports on them from the FIU and the FSS to the tax service. What insurance premiums will be in 2017 and rates will be shown in the table in the article.

Federal Law No. 212 terminates its legal effect, and chapter 34 of the Tax Code comes into force to replace it. The transfer of administration to the Federal Tax Service caused many changes in the area of \u200b\u200bpayment of insurance premiums, but some points of the rules will remain the same.

So, for example, the same periods will be taken for the reporting period - quarterly during the year and the final one after 12 months. Obligations to pay insurance premiums remain with the same persons - entrepreneurs, organizations and people who are engaged in private practice (notaries, lawyers, etc.). The objects of taxation by contributions remain the same payments, in practically the same ways the basis for calculating the amounts to be paid for insurance will be determined.

Nevertheless, the reporting form will change. The forms previously submitted to the FIU and the FSS are abolished. To replace them, a single report form was approved, which will need to be submitted to the tax office at the place of registration on a quarterly basis.

How will insurance premiums and rates change in 2017? No global changes affecting insurance premiums for 2017, rates and accrual procedures are foreseen.

Insurance premium rates in 2017: table

Similar to last year, insurance premium rates for 2017 will total 30%. For businessmen who make payments on insurance obligations only for themselves, everything remains the same. Only the beneficiary of the contribution and his data and the total amount will be changed.

Tariff rates for individual entrepreneurs without employees will remain the same. The payment amount will increase based on the increase in the minimum wage. Recall that in January 2017, the minimum wage is 7,500 rubles. It is on this figure that an individual entrepreneur must be based when calculating insurance premiums.

In this case, the established amounts of the limit bases should be taken into account. They remain unchanged for now:

• for PF - 796 thousand rubles;
• for the FSS - 718 thousand rubles.

However, it is planned to increase the limit bases. For PF up to 876 thousand rubles, for FSS - 755 thousand rubles, taking into account inflation.

The established rates for insurance premiums in 2017 are shown in the table.

As can be seen in the table, the regressive rate of insurance premiums in 2017 remains the same.

Reduced rate of insurance premiums in 2017: table

As in the previous period, the reduced rate of insurance premiums in 2017 remained unchanged. Legislators have more clearly stated in the updated Tax Code in which cases a company has the right to use them. This point is regulated in Art. 427 of the Tax Code of the Russian Federation. For some types of entrepreneurial activity, the conditions have been adjusted, allowing you to take advantage of the preferential rate on insurance premiums.

It also tightened control over compliance with the rules established in tax legislation. Now the entrepreneur is deprived of the opportunity to use the preferential rate from the beginning of the reporting year, if the check reveals a discrepancy with the rules for applying the reduced rates.

Reduced rates of insurance premiums in 2017 are shown in the table.

The deadline for transferring payments for insurance premiums is until the 15th day after the end of the reporting period. Please note that contributions for emergencies and injuries at work still need to be paid to the Social Security Fund. This type of payment was not included in the jurisdiction of the Federal Tax Service. The tariff rate for this contribution is set by the FSS personally by assigning a category to the company for the main type of activity.

A year has passed since the control over the payment of insurance premiums was again transferred to the Federal Tax Service. According to officials, the administration of contributions by tax authorities has a much better effect on their collection. The Social Insurance Fund was left only to collect contributions in case of injuries and occupational diseases of workers. How to calculate and pay insurance premiums in 2018 - we will tell you all the changes and the latest news on this topic.

How much should individual entrepreneurs pay for themselves

First, about the amount of contributions that each entrepreneur must make for himself in 2018, even if he does not conduct real activities or does not have business income. The formula for calculating these amounts has changed compared to previous years. Now contributions are no longer tied to the minimum wage, which is showing rapid and significant growth - from 7,500 rubles at the beginning of 2017 to 9,485 rubles at the beginning of 2018.

It is expected that the minimum wage will be equated to the minimum subsistence level already to. If we take into account that this amount is 11,163 rubles, then the previous linking of the amount of insurance premiums to the minimum wage would cause a sharp increase in payments to individual entrepreneurs for themselves. To prevent this, the government decided to establish a fixed amount of insurance premiums for 2018.

Law of November 27, 2017 No. 335-FZ changed the norms of article 430 of the Tax Code of the Russian Federation, establishing the insurance premiums of individual entrepreneurs for 2018 in a fixed amount:

• for compulsory pension insurance - 26 545 rubles;
• for compulsory health insurance - 5 840 rubles.

Thus, every entrepreneur will have to pay for himself in 2018 at least 32 385 rubles, which, in comparison with the previous year, means an increase of 4395 rubles. If the entrepreneur was not registered in this capacity for the entire year, then the annual amount is recalculated accordingly.

The rule for calculating the additional contribution for income exceeding 300,000 rubles per year has not changed: as before, for pension insurance, 1% of the amount over the limit is charged. Also, the restriction on the amount of the entrepreneur's contributions for his pension insurance continues to apply. The maximum contributions to the PFR in 2018 for an individual entrepreneur are 212 360 rubles: at the rate of 8 * 26 545 * 12 months * 26%. Individual entrepreneurs pay contributions to their social insurance voluntarily.

The table shows the mandatory payments of the entrepreneur in 2018, calculated according to the new law

The deadlines for making payments to individual entrepreneurs have partially changed: a fixed amount of 32,385 rubles must be paid no later than December 31, 2018, and an additional 1% contribution can now be paid later - before July 1, 2019, and not before April 1, as it was before.

SP Sergienko A.M. received an income of 1.3 million rubles in 2018.An additional contribution for pension insurance will be ((1,300,000 - 300,000) * 1%) \u003d 10,000 rubles. That is, the total individual entrepreneur Sergienko A.M. I must pay for myself with such an income of 42 385 rubles. At the same time, a fixed amount of 32,385 rubles must be transferred no later than 12/31/18, and 10,000 rubles can be paid both in 2018 and before 07/01/19.

For the convenience of paying taxes and insurance premiums, we advise you to open a current account. Moreover, now many banks offer favorable conditions for opening and maintaining a current account.

How much should payers of contributions for employees transfer

According to the new chapter 34 of the Tax Code of the Russian Federation, payers of insurance contributions (except for individual entrepreneurs without employees, notaries, lawyers engaged in private practice) are also persons who make payments and other remuneration to individuals. This category includes:

• employers under labor contracts;
• customers under civil law contracts;
• ordinary individuals not registered as individual entrepreneurs.

Payers pay contributions at their own expense, and do not deduct them from payments to an individual. Insurance premium rates in 2018 remained at the same level and generally amount to 30% of employee benefits. In addition, there are some categories of payers for whom the rate of insurance premiums in 2018 has been significantly reduced. In order to be able to make deductions at these reduced rates, 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 November 15, 2017 No. 1378 established the maximum base for calculating insurance premiums in 2018:

• for pension insurance - 1,021,000 rubles;
• for compulsory social insurance - 815,000 rubles.

Upon reaching these payments (separately for each employee), the payer pays contributions. If the payer is included in the privileged category, then after reaching the maximum base, contributions for the employee's pension and social insurance are not paid. With regard to payments for health insurance, their tariff does not change upon reaching the maximum base.

Insurance premiums in 2018 rates established by the Tax Code of the Russian Federation(table of general and reduced rates)

Additionally, the FSS pays a contribution for compulsory insurance against industrial accidents and occupational diseases (from 0.2% to 8.5%). The timing of the transfer of contributions for employees has not changed: no later than the 15th day of the month following the reporting month (clause 3 of article 431 of the Tax Code of the Russian Federation).

New reporting of contributions

Although since 2017, all functions to control the payment of contributions (except for contributions for injuries) are transferred to the Federal Tax Service, there is still reporting that must be submitted to funds.

IN Pension Fund:

• monthly - no later than the 15th day of the month following the reporting month (it was before the 10th day);
• once a year, personalized accounting information (SZV-Experience) - no later than March 1, 2019 for 2018.

IN Social insurance fund:

• the updated form, the deadlines are the same - no later than the 20th day of the month following the reporting quarter (on paper) and no later than the 25th day for electronic reporting (with the number of employees more than 25 people).

IN tax office surrenders, which combines the information previously included in the forms of the RSV and 4-FSS. A single calculation of contributions must be submitted no later than the 30th day following the reporting period (Clause 7, Article 431 of the Tax Code of the Russian Federation).