Contribution rate in ffoms year. Insurance premiums un
For most organizations and individual entrepreneurs, social insurance is indispensable element of doing business. One of the state extrabudgetary funds, the interaction with which should be carried out - FFOMS (Federal Fund for Compulsory Medical Insurance).
The legislative framework
Until the end of 2016, social insurance issues were regulated by Federal Law No. 212, which was replaced by Chapter 34 of the Tax Code of the Russian Federation, which describes following points:
- section 419 defines payers;
- section 420 indicates objects of taxation;
- section 421 defines the basis for accrual;
- article 423 speaks of reporting periods;
- section 425 defines tariffs.
In addition, the Tax Code of the Russian Federation reflects other information, for example, the calculation procedure and other organizational issues.
Who should pay
According to Article 419 of the Tax Code, persons making payments to individuals and those who do not perform such operations must pay insurance premiums. Thus, to those who are required to pay, you can equate organizations, individual entrepreneurs, as well as individuals.
In addition, according to the Tax Code of the Russian Federation, persons engaged in private activities (notaries, medical practitioners, appraisers, etc.) are recognized as payers.
Often, the payer can be equated with several of the above categories. In such cases, insurance benefits should be listed, taking into account each of the grounds. Some payers have preferential conditions for social payments. Thus, organizations located in charitable organizations and other enterprises can make deductions at reduced rates or even be exempted from payments.
What is considered an object of taxation and a calculation base
Like the expired No. 212-FZ, Chapter 34 recognizes as an object of insurance premiums any payments intended for individuals. Remuneration may be received on the basis of employment contracts or civil law relationships.
In addition, contributions are subject to remuneration arising from copyright contracts, the alienation of works of art or science.
The object of taxation for persons who are not making any payments to other persons is the minimum wage and, in certain cases, the income of the enterprise. It is also worth noting that according to the Tax Code cannot be recognized as taxable:
- remuneration from the transfer of ownership;
- payments in favor of foreigners;
- voluntary donation payments;
- payments under contracts concluded with FIFA (as part of the 2018 World Cup).
The basis for assessing contributions is the amount of payments for a certain period of time for each insured person. Accordingly, for entrepreneurs who do not pay, the base will be determined by the minimum wage.
2018 Tariffs
The rates of social payments in 2018 did not change and for the FFOMS remained at 5.1%. As for preferential tariffs, in some cases the requirements have become more detailed.
Payer | OKVED | Rate |
---|---|---|
Enterprises with a simplified taxation system, with an income of at least 70% of total income, but not higher than 79 million rubles / year | 13-16 and others | Exempt from payments |
Pharmaceutical organizations applying UTII | 46.18.1, 46.46.1, 47.73 | Exempt from payments |
Entrepreneurs at PSN | 31.0, 74.20, 75.0, 96.01, 96.02, etc. | Exempt from payments |
Non-profit enterprises on a simplified system, except for state-owned enterprises engaged in scientific research, healthcare, art, mass sports, social services | 37, 86-88, 93, etc. | Exempt from payments |
Charity funds on a simplified system | 64.9, 88.10 | Exempt from payments |
Digital businesses | 62, 63 | 4 |
Enterprises on a simplified tax system that specialize in the implementation of scientific developments | 72 | 4 |
Special Economic Zone Enterprises | 65.20, 79.1, 94.99, 62.0, 63.1, 63.11.1, etc. | 4 |
Enterprises transferring fees for crew members of vessels in the international registry | 50 | Exempt from payments |
Companies participating in the Skolkovo project | 72.1 | Exempt from payments |
Enterprises that are members of the free economic zone on the Crimean peninsula | Any, except 05-08, 09.1, 71.12.3 | 1/10 |
Organizations based on accelerated development | 1/10 | |
Participants of the special port zone "Vladivostok" | 1/10 |
In connection with changes in the field of social contributions, the payment procedure has also changed. Because contributions must now be transferred to the Federal Tax Service, the budget classification code has changed.
Each type of social contribution has its own BSC. To transfer to the Federal Compulsory Medical Insurance Fund, you should use the BCC 182 1 02 02103 08 1013 160 .
Consider how the calculation of insurance premiums in FFOMS. As an example, take an individual employee of the organization. Suppose that in March his salary amounted to 25,000 rubles, of which 20,000 is his salary, and the remaining 5,000 is sick leave. The amount that must be transferred to the FFOMS for this employee in the current month is determined as follows:
(25,000 - 5,000) * 5.1% / 100% \u003d 1020 rubles
As you can see, the salary with which social benefits are calculated has been reduced by the amount of sick leave, because payments of this nature cannot be included in the base for accruals.
As another example, let us cite an individual entrepreneur who does not have wage workers, but is also required to make contributions to the FFOMS. For example, the appraiser received income for the year in the amount of 2 million rubles. The amount that he is obliged to transfer to health insurance will be calculated as:
11 163 * 12 * 5.1% / 100% \u003d 6832 rubles, where
11 163 - minimum wage, 12 - the number of months in a year, 5.1% - the current tariff.
As you can see, deductions to the FFOMS do not depend on the level of income and are determined on the basis of the minimum wage.
The last example will allow us to consider how social payments at preferential rates are calculated. So, an enterprise engaged in scientific research and being a resident of the Skolkovo project will be required to make social payments in the following amount:
30,000 * 0.1% / 100% \u003d 30 rubles, where
30,000 is the salary of a researcher.
It is necessary to remit contributions for employees on a monthly basis, while for deductions for themselves individual entrepreneurs can make payments once a year. However, under certain taxation schemes, it is more profitable to make deductions in installments during the year, because this helps to reduce accrued taxes.
In order to fulfill the obligation of social insurance, it is enough to fill out a receipt and visit the nearest bank branch. Unlike pension contributions, where you can fill out a receipt using the online service, a receipt for payment at the FFOMS must be filled out independently. To do this, you need to know the details of the recipient and payer.
When paying insurance premiums from a current account, it is necessary to fill in correctly. To do this, you will need, KBK, details of the Federal Tax Service. In addition, you must correctly specify, for example, “insurance contributions to the FFOMS” or “insurance contributions to the Pension Fund in a fixed amount”.
The settlement procedure for insurance premiums, including the timing of the transfer, is regulated by article 431 of the Tax Code. Insurance premiums must be paid no later than the 15th day. If the end of the term falls on a weekend or holiday, the next business day will be considered the last term. So, for March and June 2019, it will be necessary to transfer contributions no later than April 15 and July, respectively.
Entrepreneurs who do not have workers must pay insurance premiums for themselves no later than the end of the year. If the annual income exceeded the amount of 300,000 rubles, you must add to the payment a percentage of the amount exceeding this limit and make deductions no later than the beginning of April. This rule is valid for pension contributions, while for payments to the FFOMS the value remains unchanged at any income level.
For violation of payment deadlines, organizations and entrepreneurs face fines 20% according to article 122 of the Tax Code. If the payer intentionally does not make payments to the FFOMS or violates the rules of calculation, he may face a fine up to 40% from the unpaid amount.
In addition, there are sanctions against payers who do not provide information about deductions on time. For this violation, a penalty of 500 or 1000 rubles for each employee may be imposed, depending on how the reporting was submitted, on paper or as an electronic document.
Calculation and payment of contributions, reporting - in this video.
According to the legislation of the Russian Federation, employers required every month to pay for their employees insurance premiums for compulsory pension and medical insurance. The payment of pensions to current pensioners directly depends on the means of contributions to compulsory pension insurance. It also guarantees citizens who are officially employed and receive the so-called "White" salary, payment to them.
Who pays insurance premiums for employees to the Pension Fund?
Insurance contributions under the OPS can be made by both individuals and legal entities. The key link in the pension system of the Russian Federation are those who monthly pay these contributions for their employees. These may be:
- organization
- individual entrepreneurs (IP);
- individuals.
- individual entrepreneurs;
- lawyers;
- notaries;
- other private practitioners.
It should be noted that if a citizen belongs not to one but to several categories, then he must for every reason make payment.
The premium rate (in percent) in 2018
Insurance premiums are divided into joint and individual tariffs. The first one constantly transfers 6% of insurance premiums (necessary for the formation of a fixed payment for other state needs stipulated by the pension legislation), and the second 16%.
In connection with the recent pension reform, the allocation of funds happens in the following order:
- for citizens born before 1966 inclusive, and those who were born later, but refused to form a funded pension, all 16% go to;
- for those citizens who were born in 1967 and later and made a choice in favor of a funded pension, 10% of 16% are allocated for insurance financing, and 6% for.
In addition, monthly insurance premiums are paid for compulsory health insurance (Compulsory medical insurance) in the amount of 5,1%
to the Federal Compulsory Medical Insurance Fund (FFOMS).
At the same time, some of the payers are entitled to use lowered the tariff rate of insurance premiums for both the general insurance scheme and the compulsory medical insurance. The list of such is specified in Art. 58 of the Law of July 24, 2009 N 212-ФЗ.
Additional tariffs for compulsory pension insurance
For some categories of workers, it has been legislatively provided for since 2013. These funds are transferred monthly by the employer along with mandatory insurance premiums for each of his employees whose work is associated with hazardous and hazardous industries.
An employer who has jobs in hazardous or hazardous work must, in accordance with Federal Law No. 426 “On a special assessment of working conditions” ensure the safety of their workers at their workplaces, which must comply with labor protection requirements.
To do this, at least once every five years, is carried out special assessment of working conditionsaccording to the results of which the size of additional tariffs is established. This event is carried out by a commission of representatives of the employer organization.
The special assessment divides working conditions according to the degree of harmfulness and danger. on 4 classes (the percentage on payment of additional contributions is indicated in parentheses):
- optimal (0%);
- permissible (0%);
- harmful (2% - 7%);
- dangerous (8%).
Thus, the first and second classes (optimal and acceptable) do not require additional contributions.
If the employer does not carry out this special assessment, then he pays additional insurance contributions to the social insurance scheme for each of his employees for dangerous working conditions in the amount of 9%, or 6%.
Non-taxable amounts
There are such types of payments that are not subject to insurance premiums. These include:
- travel expenses workers in our country, as well as abroad (per diem, documented target expenses for travel to and from destination, hiring a dwelling, paying for communication services, registering a service passport and other expenses);
- government benefits (unemployment, etc.);
- compensation paymentsrelated to compensation for damage, dismissal (other than compensation for unused vacation), payment of housing, payment of the cost of food, etc.
Details for the payment of contributions
It should be noted that since 2017 insurance premiums have been paid to the Federal Tax Service (FTS), this is enshrined in a new section of the Tax Code of the Russian Federation - XI “Insurance premiums in the Russian Federation”. Previously, policyholders paid contributions separately to the FIU and separately to the FFOMS. In each subject of our country, their beneficiary details. They include such columns for filling as:
- payment receiver;
- beneficiary's bank and his account in it;
- BSC (budget classification codes);
- purpose of payment.
Full information about the details for the payment of insurance premiums in different regions of our country is available in the public domain on the official website of the Tax Service of the Russian Federation. There you can generate a payment order and download the receipt and immediately print it.
Budget Classification Codes (BSC)
To group the items in the state budget, special digital codes are used, consisting of 20 digits, which are established by the Ministry of Finance. In each such code, certain information is encrypted. Budget classification code divided into four parts:
- "Administrator" - the first three characters indicate the recipient of funds (Pension Fund - 392);
- "Type of income" - numbers from 4 to 13 inclusive. This part, in turn, is divided into 4 parts:
- “Group” - the fourth sign shows income (for the payment of insurance premiums - 1);
- “Subgroup” - the fifth and sixth digits (in this case, as a rule, combinations of digits 02, 09, 16 are used);
- “Article” and “Sub-Articles” - figures from 7 to 11 inclusively are indicated on the basis of the relevant settlement documents;
- “Element” - the last two characters of this part (12 and 13) reveal the budget level (in this case, 06 is usually indicated - the budget of the Pension Fund, but 01 and 08 may also occur);
- "Program" - signs from 14 to 17 inclusive are used to separate penalties;
- "Economic classification" - the last three digits (for the payment of insurance premiums, 160 is usually indicated, but in some cases 140 may occur).
The procedure for transferring funds to the Pension Fund
Payment is due through the bankseparate settlement documents for each type of insurance. These documents must indicate the respective accounts of the Federal Treasury and the KBK. Amount must be indicated exactly - in rubles and kopecks. When paying contributions for compulsory health insurance, you must specify registration number.
If it is not possible to pay insurance premiums through a bank, payers (individuals) are entitled to pay them at the cash desk of the local administration or at the post office.
The size of the base for the calculation of insurance premiums for each employee determined separately. At the same time, for employers who have jobs in hazardous and hazardous industries, when calculating contributions at an additional rate, the restrictions for the base do not apply, that is, the maximum base does not affect them.
Pension contribution due date
In accordance with paragraph 5 of Article 15 of Federal Law No. 212 of July 24, 2009, payment is made for the previous month until the 15th current month. If the 15th day falls on a day off or is a non-working holiday, then the deadline for payment is postponed to the working day following it.
In case of non-payment, accrued insurance premiums are recognized arrears. In such a combination of circumstances, funds are recoverable through the judiciary.
Also, in accordance with Art. and Law of July 24, 2009 N 212-ФЗ, for non-payment penalties may be levied in the amount of one three hundredth Central Bank refinancing rate established on these days for each day of delay.
Conclusion
Every month, for each employee, he is obliged to transfer insurance contributions for mandatory pension and medical insurance to the Federal Tax Service (from 2017) tariff 22% and 5.1% respectively. At the same time, if the amount exceeds the amount of the maximum contributionable base, which is established by the state, then in addition to 22%, another 10% must be paid.
However, in some cases, this rule does not apply to payers when the base value is exceeded. These include employers who have jobs in hazardous or hazardous industries. But, in turn, they are required to pay additional contributions.
Using this calculator, you can quickly calculate the contributions to the FFOMS and PFR in accordance with the requirements of 2018. The service will help to formulate the correct payment system for installments with current details.
Calculate FE contributions and make a payment
IP insurance premiums in 2018
- The procedure for determining the amount of a fixed insurance premium of an individual entrepreneur in a pension fund has been updated (the entrepreneur’s contribution is “for oneself”). Previously, the amount of a fixed contribution was calculated depending on the minimum wage at the beginning of the year. Now the amount of a fixed contribution to the Pension Fund is fixed in the Tax Code of the Russian Federation and amounts to: 26 545 rubles for 2018, 29 354 rubles for 2019, 32 448 rubles for 2020.
- IP income may exceed 300,000 rubles. in a year. The maximum amount of fixed IP contributions from such income should not exceed 212 360 rubles for 2018, 234 832 rubles for 2019, and 259 584 rubles for 2020.
- The last day for the payment of contributions to the Pension Fund from the income of individuals exceeding 300,000 rubles. postponed from April 1 to July 1 of the year following the reporting year.
- IP contributions to the FFOMS are also “untied” from the minimum wage. The fixed contribution amount for compulsory medical insurance in a fixed amount is now registered in the Tax Code of the Russian Federation and amounts to: 5840 rubles for 2018, 6884 rubles for 2019, 8426 rubles for 2020.
* Article 2 of the Federal Law of November 27, 2017 N 335-ФЗ.
The procedure for paying contributions to the FIU in 2018
- until December 31, 2018, the FFOMS is paid a fixed payment in the amount of 5840 rubles. Contributions to the FFOMS from incomes exceeding 300 thousand rubles. not calculated and not paid;
- until December 31, 2018, a fixed part of contributions is paid to the FIU. It is mandatory for all entrepreneurs, regardless of the presence or absence of financial and economic activity, the tax regime and the amount of income received. The amount of the fixed part of contributions to the pension fund for 2018 is 26,545 rubles .;
- not later than July 1, 2019, the estimated part of insurance contributions to the Pension Fund is paid (1% of the amount of income over 300 thousand rubles per year).
Example of calculating insurance premiums for FE 2018
The income of an individual entrepreneur (born in 1970) for 2018 is 2,400,000 rubles.
The fixed portion of individual pension contributions for pension insurance for 2018 is set at 26,545 rubles. This amount must be paid to the entrepreneur by December 31, 2018.
The individual part of contributions to the pension insurance of individual entrepreneurs will be: (2,400,000 rubles - 300,000 rubles) x 1% \u003d 21,000 rubles. This amount must be paid to the merchant by the FIU no later than July 1, 2019.
Amount of insurance contributions for pension insurance total: 26 545 rubles. + 21 000 rub. \u003d 44,400 rubles.
For compulsory medical insurance, regardless of the amount of income, the individual entrepreneur pays a fixed payment in the FFOMS in the amount of 5840 rubles. until December 31, 2018.
* For calculation of insurance premiums for 2018, the minimum wage (minimum wage) established on January 1 of the reporting year is not used.
The amount of fixed IP contributions for 2018
Contribution |
KBK for 2018 |
For 1 month |
In a year |
FIU (insurance part) |
182 1 02 02140 06 1110 160 |
||
FFOMS |
182 1 02 02103 08 1013 160 |
||
* For monthly payments, the remaining pennies are paid in the last month of the year.
If an individual entrepreneur worked for an incomplete reporting period, the amount of insurance premiums is calculated as:
- amount of contributions for fully worked months (amount of fixed contributions to the PFR and FFOMS for the year: 12 x Number of months);
- the amount of contributions for the incompletely worked month (The amount of fixed contributions to the PFR and FFOMS for the year: 12: number of calendar days in the month x number of days from the date of registration (inclusive) to the end of the month).
Those. if the entrepreneur is registered on 12.02.2018, the amount of insurance premiums for 2018:
- in the FIU will amount to 23,463.88 rubles. (26 545: 12 x 10 months + 26 545: 12: 28 days x 17 days);
- in FFOMS - 5162.15 rubles. (5840: 12 x 10 months + 5840: 12: 28 days x 17 days).
If the IP income for the billing period exceeds 300 thousand rubles, in addition to fixed payments in the amount of 32 385 rubles. (PFR + FFOMS), he must transfer to the Pension Fund of the Russian Federation the estimated part of insurance contributions, which is 1% of the excess amount *.
The law provides for a limitation of the amount of insurance premiums in the FIU. They cannot exceed the product of eight times the fixed amount of insurance contributions to the pension fund. Those. for 2018, the maximum contribution to the FIU is 212,360 rubles. (26,545 x 8)
Due date: insurance premiums in the amount of 1% of the amount of income over 300 thousand rubles. must be transferred to the budget no later than July 1 of the year following the expired billing period.
BCC for the payment of a contribution from income exceeding 300,000 rubles:
- 182 1 02 02140 06 1110 160 on the contribution from income for 2017-2018 and later periods;
- 182 1 02 02140 06 1200 160 on the contribution from income for 2016 and earlier periods.
Income calculation
Tax regime | Income | Where do we get |
Income taxed by personal income tax reduced by the amount of professional tax deductions. Calculated in accordance with Art. 227 of the Tax Code of the Russian Federation and letter of the Federal Tax Service of Russia dated 10.02.2017 No. BS-4-11 / [email protected]» | ||
STS (6% or 15%) * | Single Taxed Income. Calculated in accordance with Art. 346.15 of the Tax Code | |
Patent system | Potential income. Calculated in accordance with Art. 346.47 and 346.51 of the Tax Code | |
UTII | Imputed income. Calculated in accordance with Art. 346.29 of the Tax Code | Section 2, p. 100 of the Declaration on UTII. If there are several Sections 2, all amounts on page 100 add up |
Unified agricultural tax | Income taxed by the Unified Social Tax. Calculated in accordance with paragraph 1 of Art. 346.5 of the Tax Code | Summary column 4 Books of income and expenses |
* For entrepreneurs applying STS 15% (income minus expenses), expenses are not taken into account when calculating insurance premiums.
In the FIU and FFOMS in 2017
Since 2017, it was not the PFR employees who checked the timeliness and completeness of paying fixed contributions, but the tax authorities. In this regard, all the rules on such contributions were transferred from the Federal Law on Insurance Contributions of July 24, 2009 No. 212-ФЗ to a new chapter 34 of the Tax Code of the Russian Federation.
At the same time, little has changed for the bulk of contributors. Tariffs (rates) and the deadline for paying fixed contributions, as well as the composition of payments, will remain the same. Settlements on fixed contributions to the tax are not required. Contributions to “injuries”, as well as contributions in case of temporary disability and in connection with motherhood, as before, are not paid by the individual entrepreneur.
What changes in insurance premiums have the FE affected for themselves since 2017?
- From 01/01/2017, these fixed contributions are paid under the new KBK, as the administrator of these payments will change.
Note: Which BACs are valid in 2017, see the BSC Guide for 2017. - The rule * was abolished, according to which the employees of the pension fund, in case of failure to submit income information to the IFTS, could charge the entrepreneur maximum contributions.
Recall earlier in those entrepreneurs who did not submit income information for 2015 to the tax inspectorate, instead of 22,261.38 rubles. for 2015, FIU employees could “ask” to pay the amount of fixed contributions in the amount of 148886.40 rubles. Today, in the absence of income declarations for 2016 (and later periods), the maximum FE contributions are not charged, since the rule on their calculation has been canceled from January 1, 2017.
The procedure for calculating contributions to the FIU in 2017
- until April 1 of the year following the reporting year, the calculated part of insurance contributions to the Pension Fund is paid (1% of the amount of income over 300 thousand rubles per year);
In FFOMS in 2017, only fixed payments are paid. Contributions to the FFOMS from incomes exceeding 300 thousand rubles. not calculated and not paid. Fixed contributions to the FFOMS are calculated according to the formula (minimum wage at the beginning of the year x Insurance premium rate (5.1%) x 12).
To calculate insurance premiums for the whole of 2017, the minimum wage set for January 1 of the reporting year is 7500 rubles.
Example of calculating insurance premiums for FE 2017
The income of an individual entrepreneur (born in 1970) for 2017 is 2,400,000 rubles.
The fixed portion of contributions to the pension insurance of FE is 23,400.00 rubles.
The individual part of contributions to the pension insurance of individual entrepreneurs will be: (2,400,000 rubles - 300,000 rubles) x 1% \u003d 21,000 rubles.
The amount of pension insurance contributions total: 23,400 rubles. + 21 000 rub. \u003d 44,400 rubles.
For compulsory health insurance, regardless of the amount of income, an individual entrepreneur pays a fixed payment of 4,590 rubles.
Fixed contributions for 2017
* Calculations are based on the minimum wage for 2017 - 7500 rubles.
Contribution | Rate | KBK for 2017 | For 1 month | In a year |
---|---|---|---|---|
FIU (insurance part) | 26% | 182 1 02 02140 06 1110 160 | 1950,00 | 23400,00 |
FFOMS | 5,1% | 182 1 02 02103 08 1013 160 | 382,50 | 4590,00 |
Total: | 2332,50 | 27990,00 |
Calculation of contributions for an incomplete reporting period
Those. if the entrepreneur is registered 02.10.2017 the amount of insurance premiums for 2017:
- in the FIU will amount to 20823.21 rubles. (7500 x 26% x 10 months + (7500: 28 x 19) x 26%);
- in FFOMS - 4084.55 rubles. (7500 x 5.1% x 10 months + (7500: 28 x 19) x 5.1%).
Fixed Payment Deadline - until December 31 of the year for which contributions are paid, but it is better to pay the payments until December 27, due to the fact that in the last days of the year banks may not have time to transfer payments.
Calculation of contributions for incomes exceeding 300 thousand rubles
If the income of an individual entrepreneur for the billing period exceeds 300 thousand rubles, in addition to fixed payments in the amount of 27990.00 rubles. (PFR + FFOMS), he must transfer to the Pension Fund of the Russian Federation the estimated part of insurance contributions, which is 1% of the excess amount *.
The law provides for a limitation of the amount of insurance premiums in the FIU. They cannot exceed the product of an eight-time minimum wage at the beginning of the year and the PFR tariff increased by 12 times. Those. for 2017, the maximum contribution to the FIU is 187,200 rubles. (7500 x 8 x 26% x 12)
Important! For entrepreneurs applying the simplified tax system 15% (income minus expenses), expenses are not taken into account when calculating insurance premiums.
Income calculation
Tax regime | Income | Where do we get |
---|---|---|
OSNO (business income) | Income taxed by personal income tax reduced by the amount of professional tax deductions. Calculated in accordance with Art. 227 of the Tax Code of the Russian Federation and letter of the Federal Tax Service of Russia dated 10.02.2017 No. BS-4-11 / [email protected]». | Declaration of 3-personal income tax; paragraph 3.1. and clause 3.2. Sheet B |
Summary column 4 Books of income and expenses | ||
Patent system | Income from which the value of a patent is considered | |
UTII | ||
Unified agricultural tax | Summary column 4 Books of income and expenses |
If an individual entrepreneur applies more than one taxation regime, the taxable income from the activities is summarized.
Due date:
Attention entrepreneurs! Since 2017, to pay a fee on income in excess of 300 thousand rubles. The following BCFs are used:
- 182 1 02 02140 06 1110 160 on contributions from income for 2017 and later periods;
- 182 1 02 02140 06 1200 160 on contributions from income for 2016 and earlier periods.
Insurance contributions of individual entrepreneurs in the PFR and FFOMS in 2016
Insurance contributions of individual entrepreneurs
in the FIU and FFOMS in 2016
Since 2016, the size of the fixed portion of insurance premiums in the PFR and FFOMS has changed.
The procedure for calculating contributions to the FIU in 2016:
- until December 31 of the reporting year, a fixed part of contributions is paid. It is mandatory for all entrepreneurs, regardless of the presence or absence of financial and economic activity, the tax regime and the amount of income received. Fixed contributions to the FIU are calculated according to the formula (minimum wage at the beginning of the year x Insurance premium rate (26%) x 12);
In FFOMS in 2016, only fixed payments are paid. Contributions to the FFOMS from incomes exceeding 300 thousand rubles are not calculated and are not paid. Fixed contributions to the FFOMS are calculated according to the formula (minimum wage at the beginning of the year x Insurance premium rate (5.1%) x 12).
The minimum wage at the beginning of 2016 was equal to 6204 rubles. (approved by Federal Law No. 376-ФЗ dated 12/14/2015). And since the calculation of insurance premiums for the whole of 2016 requires the minimum wage set on January 1 of the reporting year (paragraph 1, paragraph 1.1. Article 14 of the Federal Law of July 24, 2009 N 212-ФЗ). That increase in the minimum wage from July 1 to 7,500 rubles did not affect the annual amount of insurance premiums.
Fixed contributions for 2016
Contribution | Rate | KBK for 2016 | For 1 month | In a year |
---|---|---|---|---|
FIU (insurance part) | 26% | 392 1 02 02140 06 1100 160 | 1613,04 | 19356,48 |
FFOMS | 5,1% | 392 1 02 02103 08 1011 160 | 316,40* | 3796,85 |
Total: | 1929,44 | 23153,33 |
* Note: The amount of 316.40 rubles is paid within 11 months, for the 12th month it is necessary to pay 316.45 rubles.
Attention entrepreneurs! When paying contributions in 2017 for the past period of 2016, the following BSCs apply:
Fixed insurance premiums for individual pension insurance for themselves in a fixed amount | Contributions | 182 1 02 02140 06 1100 160 |
Penalties | 182 1 02 02140 06 2100 160 | |
Interest | 182 1 02 02140 06 2200 160 | |
Fine | 182 1 02 02140 06 3000 160 | |
A fixed amount of compulsory pension insurance contributions credited to the Pension Fund of the Russian Federation for the payment of the insurance part of the labor pension (calculated from the amount of the payer's income in excess of 300 thousand rubles) | Contributions | 182 1 02 02140 06 1200 160 |
Penalties | 182 1 02 02140 06 2100 160 | |
Interest | 182 1 02 02140 06 2200 160 | |
Fine | 182 1 02 02140 06 3000 160 | |
The insurance premiums for compulsory medical insurance of the working population in a fixed amount credited to the budget of the Federal Fund for Compulsory Medical Insurance, coming from payers | Contributions | 182 1 02 02103 08 1011 160 |
Penalties | 182 1 02 02103 08 2011 160 | |
Fine | 182 1 02 02103 08 3011 160 |
Calculation of contributions for an incomplete reporting period
If the individual entrepreneur did not work for the full reporting period, the amount of insurance premiums is calculated as the amount
- contributions for fully worked months (minimum wage x PFR rate (or FFOMS) x number of months);
- the amount of contributions for the incompletely worked month (minimum wage: the number of calendar days in a month x the number of days from the date of registration (inclusive) to the end of the month x PFR rate (or FFOMS));
Those. if the entrepreneur was registered on 12.02.2016, the amount of insurance premiums for the year in the PFR will be 17,131.60 rubles. (6204 x 26% x 10 months + (6204: 29 x 18) x 26%); in FFOMS - 3360.43 rubles. (6204 x 5.1% x 10 months + (6204: 29 x 18) x 5.1%).
Fixed Payment Deadline
Calculation of contributions for incomes exceeding 300 thousand rubles
If the income of the individual entrepreneur for the billing period exceeds 300 thousand rubles, in addition to fixed payments in the amount of 23153.33 rubles. (PFR + FFOMS), he must transfer to the Pension Fund of the Russian Federation the estimated part of insurance contributions, which is 1% of the excess amount. Ground of decision: Clause 1.1. Art. 14. Federal Law of July 24, 2009 No. 212-ФЗ as amended by Federal Law of November 28, 2015 N 347-ФЗ.
The law provides for a limitation of the amount of insurance premiums in the FIU. They cannot exceed the product of an eight-time minimum wage at the beginning of the year and the PFR tariff, increased by 12 times. Those. for 2016 the maximum contribution to the FIU is 154,851.84 rubles. (6204 x 8 x 26% x 12)
Important! For entrepreneurs applying the simplified taxation system, 15% (income minus expenses) when calculating income for insurance premiums, expenses are not taken into account. Entrepreneurs based on OSNO (13%) when calculating insurance premiums 1% of the amount over 300 thousand rubles. can reduce income by the amount of expenses incurred (Resolution of the Constitutional Court No. 27-P of November 30, 2016)
Income calculation
Tax regime | Income | Where do we get |
---|---|---|
OSNO (business income) | ||
USNO regardless of the chosen taxation option (6% or 15%) | Single Taxed Income. Calculated in accordance with Article 346.15 of the Tax Code | Summary column 4 Books of income and expenses |
Patent system | Potential income. Calculated in accordance with Articles 346.47 and 346.51 of the Tax Code | Income from which the value of a patent is considered |
UTII | Imputed income. Calculated in accordance with Article 346.29 of the Tax Code | Section 2 p. 100 of the Declaration on UTII. If there are several Sections 2, all amounts on page 100 add up |
Unified agricultural tax | Income taxed by the Unified Social Tax. Calculated in accordance with paragraph 1 of article 346.5 of the Tax Code | Summary column 4 Books of income and expenses |
If an individual entrepreneur applies more than one taxation regime, the taxable income from the activities is summarized.
Due date: insurance contributions in the amount of 1% of the amount of income in excess of 300 thousand rubles must be transferred to the budget no later than April 1 of the year following the expired billing period.
Attention entrepreneurs! Since 2016, KBC for the payment of a fee on income exceeding 300,000 rubles. - 392 1 02 02140 06 1200 160.
Example: The income of an individual entrepreneur born in 1970 amounted to 2,400,000 rubles in 2016. The amount of insurance premiums in the FIU will be:
fixed part 19,356.48 rubles.
+
Total: 40,356.48 rubles.
In FFOMS, regardless of the amount of income we pay a fixed payment of 3,796.85 rubles.
Insurance contributions of individual entrepreneurs in the PFR and FFOMS in 2015
Insurance contributions of individual entrepreneurs
in the FIU and FFOMS in 2015
Attention entrepreneurs! Since 2015, the size of the fixed portion of insurance premiums in the PFR and FFOMS has changed.
The procedure for calculating contributions to the FIU in 2015:
- until December 31 of the current year, a fixed part of contributions is paid. It is mandatory for all entrepreneurs, regardless of the presence or absence of financial and economic activity, the tax regime and the amount of income received. Fixed contributions to the FIU are calculated according to the formula (minimum wage at the beginning of the year x Insurance premium rate (26%) x 12);
- until April 1 of the year following the reporting year, the estimated part of insurance contributions to the Pension Fund is paid (1% of the amount of income over 300 thousand rubles per year);
In FFOMS in 2015, only fixed payments are paid. Contributions to the FFOMS from incomes exceeding 300 thousand rubles are not calculated and are not paid. Fixed contributions to the FFOMS are calculated according to the formula (minimum wage at the beginning of the year x Insurance premium rate (5.1%) x 12).
The minimum wage in 2015 is 5965 rubles. (approved by Federal Law No. 408-FZ of December 1, 2014).
Fixed contributions for 2015
Contribution | Rate | KBK for 2015 | For 1 month | In a year |
---|---|---|---|---|
FIU (insurance part) | 26% | 392 1 02 02140 06 1000 160 | 1550,90 | 18610,80 |
FFOMS | 5,1% | 392 1 02 02101 08 1011 160 | 304,22 | 3650,58 |
Total: | 1855,12 | 22261,38 |
Calculation of contributions for an incomplete reporting period
If the individual entrepreneur did not work for the full reporting period, the amount of insurance premiums is calculated as the amount
- contributions for fully worked months (minimum wage x PFR rate (or FFOMS) x number of months);
- the amount of contributions for the incompletely worked month (minimum wage: the number of calendar days in a month x the number of days from the date of registration (inclusive) to the end of the month x PFR rate (or FFOMS));
Those. if the entrepreneur was registered on 12.02.2015, the amount of insurance contributions for the year in the Pension Fund will amount to 16,450.62 rubles. (5965 x 26% x 10 months + (5965: 28 x 17) x 26%); in FFOMS - 3226.85 rubles. (5965 x 5.1% x 10 months + (5965: 28 x 17) x 5.1%).
Fixed Payment Deadline - until December 31 of the year for which contributions are paid, but the FIU on its website posts information about the need to pay payments until 12/27, due to the fact that in the last days of the year banks may not have time to transfer payments.
Calculation of contributions for incomes exceeding 300 thousand rubles
If the income of the individual entrepreneur for the billing period exceeds 300 thousand rubles, in addition to fixed payments in the amount of 22,261.38 rubles. (PFR + FFOMS), he must transfer to the Pension Fund of the Russian Federation the estimated part of insurance contributions, which is 1% of the excess amount. Ground of decision: Clause 1.1. Art. 14. Federal Law of July 24, 2009 No. 212-FZ as amended by Federal Law of 23.07.2013 N 237-FZ.
The law provides for a limitation of the amount of insurance premiums in the FIU. They cannot exceed the product of an eight-time minimum wage at the beginning of the year and the PFR tariff, increased by 12 times. Those. for 2015 the maximum amount of contributions to the FIU is 148886.40 rubles. (5965 x 8 x 26% x 12)
expenses are not taken into account.
Income calculation
Tax regime | Income | Where do we get |
---|---|---|
OSNO (business income) | Income taxed by personal income tax. Calculated in accordance with Article 227 of the Tax Code of the Russian Federation | Declaration of 3-personal income tax; paragraph 3.1. Sheet B |
STS regardless of the chosen option of taxation (6% or 15%) | Single Taxed Income. Calculated in accordance with Article 346.15 of the Tax Code | Summary column 4 Books of income and expenses |
Patent system | Potential income. Calculated in accordance with Articles 346.47 and 346.51 of the Tax Code | Income from which the value of a patent is considered |
UTII | Imputed income. Calculated in accordance with Article 346.29 of the Tax Code | Section 2 p. 100 of the Declaration on UTII. If there are several Sections 2, all amounts on page 100 add up |
Unified agricultural tax | Income taxed by the Unified Social Tax. Calculated in accordance with paragraph 1 of article 346.5 of the Tax Code | Summary column 4 Books of income and expenses |
If an individual entrepreneur applies more than one taxation regime, the taxable income from the activities is summarized.
Due date: insurance contributions in the amount of 1% of the amount of income in excess of 300 thousand rubles must be transferred to the budget no later than April 1 of the year following the expired billing period.
Example:
fixed part
+
individual part (2,400,000 - 300,000) x 1% \u003d 21,000 rubles.
Total: 39,610.80 rub.
In FFOMS, regardless of the amount of income we pay a fixed payment of 3650.58 rubles.
Insurance contributions of individual entrepreneurs in the PFR and FFOMS in 2014
Until 2014, insurance contributions to the FIU of individual entrepreneurs were uniform for all and did not depend on the amount of income received. Since 2014, the procedure for calculating and paying contributions is changing, they will be divided into:
- a fixed part (mandatory for all entrepreneurs, regardless of the presence or absence of financial and economic activity, the tax regime and the amount of income received). Fixed contributions to the FIU are calculated according to the formula (minimum wage at the beginning of the year x Insurance premium rate (26%) x 12);
- individual part of insurance contributions to the Pension Fund (1% of the amount of income over 300 thousand rubles per year);
Please note that since 2014, the FIU itself will be engaged in dividing the amount of contributions into the insurance and funded part. Now, when assessing contributions, rates and amounts do not depend on the year of birth, and the transfer is made by a single payment document (Federal Law dated 04.12.2013 No. 351-FZ Art. 22.2.).
In FFOMS in 2014, only fixed payments are paid. Contributions to the FFOMS from incomes exceeding 300 thousand rubles are not calculated and are not paid. Fixed contributions to the FFOM are calculated according to the formula (minimum wage at the beginning of the year x Insurance premium rate (5.1%) x 12).
Fixed contributions for 2014
* Calculations are based on the minimum wage for 2014 - 5554 rubles.
Contribution | Rate | KBK for 2014 | For 1 month | In a year |
---|---|---|---|---|
FIU (insurance part) | 26% | 392 1 02 02140 06 1000 160 | 1444,04 | 17328,48 |
FFOMS | 5,1% | 392 1 02 02101 08 1011 160 | 283,25 | 3399,05 |
Total: | 1727,29 | 20727,53 |
Calculation of contributions for an incomplete reporting period
If the individual entrepreneur did not work for the full reporting period, the amount of insurance premiums is calculated as the amount
- contributions for fully worked months (minimum wage x PFR rate (or FFOMS) x number of months);
- the amount of contributions for the incompletely worked month (minimum wage: the number of calendar days in a month x the number of days from the date of registration (inclusive) to the end of the month x PFR rate (or FFOMS));
Those. if the entrepreneur was registered on 12.02.2014, the amount of insurance contributions for the year in the FIU will be 15317, 14 rubles. (5554 x 26% x 10 months + (5554: 28 x 17) x 26%); in FFOMS - 3004.52 rubles. (5554 x 5.1% x 10 months + (5554: 28 x 17) x 5.1%).
Fixed Payment Deadline - Until December 31 of the year for which contributions are paid.
Calculation of contributions for incomes exceeding 300 thousand rubles
If the income of an individual entrepreneur for the billing period exceeds 300 thousand rubles, in addition to fixed payments in the amount of 20727.53 rubles. (PFR + FFOMS), he must calculate and transfer to the Pension Fund of the Russian Federation the individual part of insurance contributions, which is 1% of the excess amount. Ground of decision: Clause 1.1. Art. 14. Federal Law of July 24, 2009 No. 212-FZ as amended by Federal Law of 23.07.2013 N 237-FZ.
The law provides for a limitation of the amount of insurance premiums in the FIU. They cannot exceed the product of an eight-time minimum wage at the beginning of the year and the PFR tariff, increased by 12 times. Those. for 2014 the maximum amount of contributions to the FIU is 138627, 84 rubles. (5554 x 8 x 26% x 12)
Important! Not for payers of insurance premiums paying personal income tax (GI); nor for entrepreneurs applying the simplified tax system 15% (income minus expenses) when calculating income for insurance contributions expenses are not taken into account.
Income calculation
* Clause 8, Article 14 of the Federal Law of July 24, 2009 No. 212-FZ as amended by the Federal Law of 23.07.2013 N 237-FZ
Tax regime | Income | Where do we get |
---|---|---|
OSNO (business income) | Income taxed by personal income tax. Calculated in accordance with Article 227 of the Tax Code of the Russian Federation | Declaration of 3-personal income tax; paragraph 3.1. Sheet B |
STS regardless of the chosen option of taxation (6% or 15%) | Single Taxed Income. Calculated in accordance with Article 346.15 of the Tax Code | Summary column 4 Books of income and expenses |
Patent system | Potential income. Calculated in accordance with Articles 346.47 and 346.51 of the Tax Code | Income from which the value of a patent is considered |
UTII | Imputed income. Calculated in accordance with Article 346.29 of the Tax Code | Section 2 p. 100 of the Declaration on UTII. If there are several Sections 2, all amounts on page 100 add up |
Unified agricultural tax | Income taxed by the Unified Social Tax. Calculated in accordance with paragraph 1 of article 346.5 of the Tax Code | Summary column 4 Books of income and expenses |
If an individual entrepreneur applies more than one taxation regime, the taxable income from the activities is summarized.
Due date: insurance contributions in the amount of 1% of the amount of income in excess of 300 thousand rubles must be transferred to the budget no later than April 1 of the year following the expired billing period.
Example: The income of an individual entrepreneur born in 1970 amounted to 2,400,000 rubles in 2014. The amount of insurance premiums in the FIU will be:
fixed part 17,328.48 rubles.
+
individual part (2,400,000 - 300,000) x 1% \u003d 21,000 rubles.
Total $ 38,328.48
In FFOMS, regardless of the amount of income we pay a fixed payment of 3399.05 rubles.
Reporting on insurance premiums and penalties of individual entrepreneurs
Since 2012, individual entrepreneurs, notaries and lawyers have not submitted reports to the FIU. At the end of the year, a tax return must be submitted to the tax office in accordance with the selected tax regime. If information on the entrepreneur’s income is not available from the Federal Tax Service due to his failure to submit reports, the FIU is obliged to collect contributions at the maximum rate based on 8 minimum wages in the amount of 138,627.84 rubles.
The demographic situation and changes in the priorities of state policy in the field of budget expenditures in many countries increase pressure on public health financing sources, and the role of private sources of financing is increasing. Thus, even in countries where the state has traditionally taken a leading position in financing health care, increasing role of health insurance. Around the world, where health insurance is a rapidly growing industry, there are more and more new insurance products that are designed to meet the demand in the insurance market and are aimed at individual customers. In general, the parameters of the products are determined by national legislation and the share of state intervention in the industry.
Availability of health services - this is a key problem in anyone. The degree of accessibility of medical services is primarily determined by the share of services guaranteed by the state (state guarantees). In some countries, such as the United States, virtually all medicine is funded through voluntary health insurance (VMI), while in Europe the most significant source of funds is compulsory health insurance (VMI) and government funding.
Thus, health insurance varies greatly from market to market and depends on historical traditions and government guarantees in this area and the needs that the market is targeting. For example, health insurance in the UK and the USA is at the diametrically opposite ends of the spectrum of the healthcare system. In the USA, VHI is an urgent need, although for some groups of the population (elderly, poor) state programs are involved, the bulk of the VHI policy is acquired by employers for their employees. In the UK, health care is given priority and is mainly funded by the National Health Service; VHI policies are designed to provide surgical treatment out of turn or to provide increased comfort and quality of medical services. Most of these policies are also purchased by employers. In some countries, secondary health insurance markets are being developed to provide any additional payments or to cover expenses not covered by primary insurance.
Health insurance in the Russian Federation - a form of social protection of the interests of the population in protecting health. The purpose of medical insurance is to guarantee that citizens of the Russian Federation in the event of an insured event receive medical care from the accumulated funds and to finance preventive measures. Health insurance can be either mandatory or voluntary.
Essencehealth insurance is a mechanism for transferring the risk associated with temporary or permanent loss of health and expenses, in one way or another related to the restoration of lost health.
The object Health insurance is insurance risk due to expenses incurred by the insured in connection with his appeal to a medical institution for the provision of medical care.
The medical insurance system regulates the process of receipt of financial resources in the insurance fund and their spending on medical and preventive care. The required value of the insurance fund is calculated based on the probability of the occurrence of the insured event. The size of a one-time insurance contribution depends on the state of health of the insured, his age, and other factors that determine the likelihood of the onset of the disease in a given period of life.
It is necessary to distinguish between the concepts of "insurance medicine" and "medical insurance". Insurance medicine is one way of financing health care. It is understood that health insurance premiums are the source of financing. In turn, health insurance is a narrower concept, which is a type of insurance activity.
The basic principles of insurance medicine, enshrined in law:
- the general nature of the participation of citizens of the Russian Federation in compulsory health insurance programs;
- guaranteed volume and conditions for the provision of medical and medicinal care to the population as part of the compulsory health insurance program;
- free provision of medical services to the population as part of compulsory health insurance;
- a combination of voluntary and compulsory health insurance;
- voluntary medical insurance, carried out on the basis of voluntary medical insurance programs and providing citizens with services in addition to the compulsory medical insurance program;
- ensuring and protecting the rights of insured in the health insurance system.
The risk of illness (disability) refers to the category of risks arising for reasons beyond the control of the person, however, such risks entail significant costs. Such risks affect not only individual citizens, but also society as a whole, as it is interested in maintaining the health of its members. Compulsory health insurance is included in the system.. The need for medical services can be classified as social, therefore, compulsory medical insurance guarantees insurance coverage in case of illness for all insured equally.
The rights of citizens of the Russian Federation in the field of health protection are enshrined in paragraph 1 of Art. 41 of the Constitution of the Russian Federation; Art. 20 "Fundamentals of the legislation of the Russian Federation on the protection of public health"; in the law of the Russian Federation "On medical insurance of citizens in the Russian Federation."
In particular, the Constitution of the Russian Federation defines the following: “Everyone has the right to protection of health and medical assistance. Medical assistance in state and municipal healthcare institutions is provided to citizens free of charge from the corresponding budget, insurance contributions, and other income.” According to the law of the Russian Federation “On medical insurance of citizens in the Russian Federation”, all citizens of the Russian Federation, foreign citizens and stateless persons permanently residing in the territory of the Russian Federation are subject to compulsory medical insurance.
Thus, health care is obliged to satisfy the need of citizens to maintain an optimal level of health, regardless of what material resources it has.
In accordance with the law of the Russian Federation “On the medical insurance of citizens in the Russian Federation”, the subjects of medical insurance are: a citizen (insured), the insured, the medical insurance organization (insurer), and the medical institution. In addition to the entities involved in the implementation of compulsory health insurance, federal and territorial funds of compulsory health insurance participate.
It is implemented through an independent system of funds (Federal MHI Fund, territorial MHI funds and branches of territorial funds), as well as through specialized medical insurance organizations. Insurance organizations carry out compulsory medical insurance operations on a non-profit basis. Insurance organizations are intermediaries between compulsory health insurance funds and medical institutions providing medical services to insured citizens.
Organization, control and financing of the CHI system is carried out through the federal and territorial CHI funds. The federal and territorial MHI funds were created as independent non-profit financial and credit institutions operating in accordance with the legislation of the Russian Federation.
In the system of compulsory medical insurance, employers act as insurers, who are obliged to conclude compulsory medical insurance agreements in favor of their employees, and individual entrepreneurs. Policyholders in the compulsory medical insurance system can be represented in two groups:
- policyholders for the working population;
- insurers for the non-working population (children, students, senior citizens, etc.).
The first group unites enterprises, institutions, organizations that are insurers for their employees and make contributions for compulsory health insurance to the respective funds for them. Accordingly, persons working in these structures act as insured persons. The second group is represented by government at all levels of local administration.
Medical institutions provide services to insured citizens on the basis of an agreement on the provision of medical services for compulsory (voluntary) medical insurance. The contract is concluded between a medical institution and an insurance medical organization.
The scope and conditions for the provision of medical and medicinal care guaranteed to the population of Russia under compulsory medical insurance are established by the Basic Program of Compulsory Medical Insurance. The basic compulsory medical insurance program is developed by the Ministry of Health of the Russian Federation and is subject to approval by the government of the Russian Federation. On the basis of the basic program, territorial compulsory health insurance programs are developed and approved, containing a specific list of types of medical care and services (for medical specialties) guaranteed to the population of the territory and paid for from compulsory medical insurance funds. In accordance with the law, the volume and quality of medical services established by territorial programs cannot be lower than those established in the basic program.
The territorial compulsory health insurance program contains a list of types and volumes of medical care financed from compulsory medical insurance funds, a list of medical institutions working in the compulsory medical insurance system, conditions and procedures for providing medical care in them. In accordance with the law, the volume and quality of medical services established by territorial programs cannot be lower than those established in the basic program.
Voluntary health insurance
Voluntary health insurance It is called upon to ensure that insured citizens receive medical services in excess of the minimum guaranteed by the MHI program. An insurance medical organization is developing a program of voluntary medical insurance, which includes a list of types of medical services guaranteed to the insured in accordance with a voluntary medical insurance contract.
The voluntary health insurance contract is concluded between the insured and the insurance company and, according to which, in exchange for the paid insurance premium, the insurer agrees to pay the insured's medical expenses in accordance with the contractual terms (Appendix 6).
In health insurance, insurance payments are directly related to the expenses of the insured for the treatment of a disease or traumatic injury. The insurance conditions provide for full or partial compensation of expenses incurred.
Depending on the form of insurance payments, medical insurance is divided into two classes:
- Primary health insurance.
- Additional health insurance.
Primary insurance usually involves reimbursement by the insurance company of medical expenses (mainly medical expenses) in accordance with the terms of the insurance contract. Thus, the policyholder is not paid an insurance payment in the form of a monetary amount. The payment is in the nature of the paid medical expenses.
Complementary health insurance provides two types of insurance coverage:- payment for certain medical procedures (experimental treatment, dental services and prosthetics, oculist services, procedures for the treatment of cancer, etc.);
- payment of indirect costs (loss of earnings due to disability, transportation services, parental leave, etc.).
Voluntary medical insurance can be carried out both individually and collectively. The most common type of VHI policy is a collective (group) insurance policy. The collective form of insurance has gained high popularity around the world.
In the case of collective insurance, enterprises or organizations (employers) most often act as the insured, and employees of enterprises and / or members of their families act as the insured contingent. The policyholder enters into a VHI agreement with the insurer, and in accordance with it, every citizen with respect to whom an agreement has been concluded (the insured) has the right to receive medical services upon the occurrence of an insured event. Each insured is given an insurance policy.
Medical institutions in the medical insurance system are licensed (state permission to carry out certain types of activities and services) treatment and prevention institutions, research and medical institutes, other institutions providing medical care, as well as individuals engaged in medical activities both individually and and collectively.
Medical institutions have the right to provide medical services to insured under voluntary health insurance programs without prejudice to mandatory programs. In addition, health facilities can provide health care outside the health insurance system.
When calculating tariff rates for VHI Health statistics or medical statistics are used, which takes into account both the main demographic indicators (life expectancy, mortality) and morbidity, hospitalization.
Depending on the duration of the VHI agreements, there are differences in the nature of the payments and the statistical database necessary for calculating insurance rates.
Basically, VHI agreements are concluded for a period of one year, in this case, tariffs are calculated differentially depending on the affiliation of the insured to a certain risk group for each age. Current insurance payments are made at the expense of insurance premiums received in the current financial year.
When concluding long-term, long-term VMI contracts for calculating insurance tariffs, not only the increase in age-related morbidity, but also the change in the demographic factor over time, changes in the morbidity statistics of the insured during the insurance period, and the possible cumulation of insured risks are taken into account. In this case, insurance premiums are used both to finance current payments and to create reserves for future payments, taking into account changes in the degree of risk for different age categories of the insured. That is, it is necessary to take into account the fact that with increasing age, the incidence rates change.
Given the fact that VHI is subject to individuals with significantly different individual characteristics from average characteristics (age, state of health, working conditions, lifestyle, etc.), the likelihood of a case of the disease in these individuals is different. In this regard, the general principles of differentiating tariff rates according to these criteria are being developed. The basic tariff rate (net rate) is adjusted for the following health groups depending on the results of a preliminary medical examination:
- health group 1 - practically healthy persons without burdened heredity, having a history of childhood diseases, colds, appendicitis, hernia; without bad habits or with their moderate severity, not working in production with particularly harmful working conditions;
- health group 2 - practically healthy individuals with an increased risk of the disease, weighed down by a heredity of diabetes, cardiovascular, renal and gallstone diseases, mental illness. A history of traumatic brain injuries, complicated childhood illnesses, alcohol abuse, smoking, working or working in production with particularly harmful working conditions;
- health group 3 - people of working age who have chronic diseases with a tendency to exacerbate more than twice a year, abuse alcohol, systematically use tranquilizers, sleeping pills, suffering from severe neurosis, psychopathy, grade I and II hypertension, coronary heart disease without severe angina, who underwent abdominal surgery.
Tariff rates can be differentiated by age, gender, urban and rural population, with individual or collective insurance.
Tariff rates are calculated separately for each area of \u200b\u200bvoluntary medical insurance: outpatient, inpatient, comprehensive medical care.
The mechanism for applying premium bonuses depending on the health status of the insured may vary between different companies, depending on the adopted underwriting technology and individual interpretation of the facts by the underwriter. The premium may be applied in percentage terms depending on the degree of deviation of the state of health from the norm.
Compulsory Health Insurance Fund
Compulsory Health Insurance Fund It is intended to finance the expenses of the population on medical services.
Compulsory Health Insurance - an integral part of the state.
The main objectives of the compulsory health insurance fund:- funding targeted programs under the MHIF;
- monitoring the rational use of MHIF.
- insurance premiums of enterprises;
- appropriations from the state budget;
- voluntary contributions;
- income from the use of temporarily free funds of the compulsory health insurance fund.
The federal and territorial (in the constituent entities of the Federation) compulsory medical insurance funds (MHI) were created in accordance with the law of the Russian Federation "On medical insurance of citizens in the Russian Federation" of June 28, 1991 (as amended on April 2, 1993). The main tasks of the federal compulsory health insurance fund include:
- accumulation of financial resources to ensure compulsory medical insurance;
- financing the cost of medical care;
- ensuring equal access of citizens to medical services throughout the country;
- implementation of federal health programs.
Direct financing of medical institutions is provided by territorial funds of compulsory medical insurance.
Payments to the Mandatory Health Insurance Fund
The insurance rate for contributions to compulsory medical insurance is set at 3.6% in relation to the accrued wages. Of which in:- Federal Compulsory Health Insurance Fund - 0.2%;
- territorial funds of compulsory health insurance - 3.4%.
To account for settlements with compulsory medical insurance funds, a passive account 69, sub-account "Calculations for health insurance" is used.
Amounts charged to the Compulsory Health Insurance Fund are included in cost.
Deductions to the social and medical funds are called a single social tax, which can be paid at a regressive rate. For this, the enterprise must fulfill the condition of Article 245 of the Tax Code of the Russian Federation, in which the amount of payments accrued on average per employee exceeded 50,000 rubles. At the same time, payments to employees with the highest benefits are not taken into account. In this case, the unified social tax will be 20% instead of 35.6% under ordinary conditions. Including: a pension fund - 15.8%, social - 2.2% and medical - 2%.
In addition to the above deductions, the company is obliged to charge insurance premiums against industrial accidents and occupational diseases for the amount of wages. The rates of insurance premiums are established by federal law from
February 12, 2001 No. 17-ФЗ "On compulsory social insurance against industrial accidents and occupational diseases". Only 22 tariffs from 0.2 to 8.5%.
The legislation of our country obliges the employer to make payments for each employee in the state. They are regulated by the Tax Code, Labor and other norms. The employer acts as an intermediary between the state and the employee. Everyone knows about the famous 13% of personal income tax. But how much does the employee really cost the honest employer?
Insurance payments
Starting from 2017, contributions for employees are transferred to the Federal Tax Service (FSN) and to the Social Insurance Fund (FSS). The tariffs set by the government of the Russian Federation every year are general. This year it is necessary to list:
On pension insurance - 22%,
For compulsory medical insurance - 5.1%,
In the FSS - 2.9% (excluding contributions for industrial injuries).
Employers with benefits can see them in the tax table.
There are also reduced tariffs, they are presented in the table below.
Tax payer category | ||||
Pharmacy organizations, as well as individual entrepreneurs (licensed by a pharmacist) working on UTII | 20 | - | - | 20 |
NPO on STS engaged in social services, education, science, sports, healthcare, art and culture | ||||
Organizations and entrepreneurship on USN (only preferential activities). Provided that the limit of 79 million rubles is not exceeded. | ||||
Charity organizations (only on the USN) | ||||
IP on PSN (rental property, food service and trade are not included) | ||||
Participants - Sevastopol and Crimea | 6 | 0,1 | 1,5 | 7,6 |
Individual entrepreneurs and organizations operating in the tourist-recreational and technical-innovative field (only SEZ) | 8 | 4 | 2 | 14 |
IT organizations (two conditions must be met: there must be more than 7 employees and a profit of at least 90% in three quarters) | ||||
Organizations with the status of a participant in the Skolkovo project | 14 | - | - | |
Individual entrepreneurs and organizations making payments to ship crew members (only for those registered in the Russian International Register of Ships) | - | - | - | 0 |
All social insurance issues were regulated by Federal Law No. 212. This year, it was replaced by Chapter 34 of the Tax Code of the Russian Federation. Articles 419-425 define taxpayers, the accrual base, objects of taxation, tariffs and reporting periods. The chapter also spells out the procedure for calculating taxes and other organizational issues.
In the general case, the object of collecting insurance premiums is any payment intended for an individual. And the base is the amount of payments taken for a certain time period, separately for each insured person.
Individual income tax
This is one of the direct taxes. It is calculated as a percentage of total income minus amounts exempted from tax. These include fees, profits from the sale of real estate, bonuses, gifts, winnings, paid sick leave, etc.
How much tax does the employer pay for the employee at the basic rate?
As you know - 13%. In some cases, the tax base may be reduced by tax deductions. They apply only to income taxed at 13%. Personal income tax is deducted most often from wages, and the tax agent transfers them to the budget. It is an intermediary between the state budget and the employee (taxpayer) who is charged with the obligation to transfer contributions to the state budget. Usually the employer is recognized as a tax agent. He withholds a certain amount and transfers it to the tax office at the place of registration of the organization (company, individual entrepreneur) on the day the salary is transferred to employees' cards.
In this case, the financial burden lies with the employee, and the calculation and payment of tax is with the employer. While, for example, from the sale of real estate, a citizen independently calculates the amount of payment, having previously declared the profit received.
Social insurance fund
Payments, according to the law, are made by the employer. The FSS tax is distributed among social funds. These contributions entitle citizens in special cases to receive cash benefits. For example, with:
The loss of a breadwinner
Disability
Having a baby
Reaching retirement age.
Obtaining the status of a poor or large family.
How much tax does an employer pay for an employee to this fund? 2.9% of the employee’s accrued salary. They are listed either until the 15th day of each next month, or once a year until December 31.
The rate of deductions to the FSS depends on the level of harmfulness in the workplace.
When assessing working conditions at a particular enterprise, the following tariffs apply:
Dangerous (+ 8%),
Harmful (+ 7.2%),
Acceptable as well as optimal (+ 0%).
Labor injury insurance contributions must be paid out every month, along with salary. Moreover, any mistake in the BCC, the name of the bank or company will delay the transfer, and payments in this case will be considered imperfect.
If the last day of payment of contributions is non-working (for any reason), then it can be postponed to the first working day. This rule does not work everywhere. For example, payments for industrial injuries received should go forward, that is, if the last day of payments falls on a weekend / holiday, they should be paid a day earlier.
Contributions to the FSS are accounted for separately for each employee. Untimely deductions to the FSS entail penalties in the form of 5% of the amount accrued monthly.
In theory
Contributions to the Social Insurance Fund are made by the employer from their funds. These payments are divided into two types: actual and conditional. The former are paid to third-party funds of a non-state and state nature. Most often, health and social insurance, as well as the Pension Fund. For example, a social fund will make payments to an employee who is injured during an industrial activity.
Contingent payments remain in the accounts of the organization (company, individual entrepreneur). They are designed to ensure an adequate standard of living for employees who are dependent, for example, after an industrial injury. And:
Childcare benefits
Compensation for moral damage (the amount of payment is determined only by the court),
Payment to employees resigned due to reduction or in case of liquidation of the enterprise.
Pension Fund of the Russian Federation
Contributions to the PF depend on labor relations. That is, contributions will be different for citizens working under a fixed-term employment contract, combination or fixed-term contract. Payments to this fund are made from the accounts of the organization (company, individual entrepreneur) in the generally accepted amount of 22% of the accrued salary. The date of deductions to the Pension Fund is the 15th day of the next month.
Federal Compulsory Health Insurance Fund
What other taxes does the employer pay for the employee? Contributions to FFOMS. At a rate of 5.1% of the salary of each employee, they are transferred to the needs of free medical care.
This fund was created for financial assistance for problems lying in the plane of medical care. Thanks to applicable laws and federal laws, any citizen of our country can receive qualified medical and / or medical assistance.
Payments to the compulsory health insurance fund are intended for:
Unemployed people, including children,
Provision of medicines to preferential categories of citizens,
Implementation of compulsory insurance measures taken for implementation.
FFOMS - federal property
The reason for this is a number of tasks assigned to him, directly related to the social protection of the population, the preservation of his health, well-being and the provision of certain services.
The Compulsory Health Insurance Fund monitors the effectiveness of the flow of funds to accounts. Reporting is also compiled, which is reviewed and approved by the Government of the Russian Federation. All monetary operations conducted by the fund are controlled and regulated by the Federal Treasury.
Since the beginning of 2017, the social insurance sector has become subordinate to the Federal Tax Service. Non-cardinal changes. They only affected the reporting process.
Preferential income categories
Federal law provides for a number of categories of employee income that are exempt from paying contributions to extrabudgetary funds. These include:
Cash compensation, for example, in connection with the dismissal;
Benefits assigned by the state - this may be payments in connection with temporary disability, trauma in the production process, etc.
Material assistance provided in connection with the death of a relative, the birth of a child or in the event of loss of property due to force majeure events.
On average, the amount of contributions to all funds is 43% of the accrued - these are accrued taxes on salaries, 30% are paid by the employer.
IP
And how many taxes does the employer pay for the employee, if the first is an entrepreneur? Entrepreneurs without a legal entity pay insurance premiums of a fixed amount. They are calculated from the level. The rate is still 26% in and 5.1% in the FFOMS. And the amount of payment has changed, since the minimum wage has increased. In 2016, it amounted to 6 675 rubles, today - 7 500, and since July 1, it has been approved by the government - 7 800.
The FSS tax does not list an individual entrepreneur.
Upon reaching a profit of IP of 300,000 rubles, payments to the PFR and FFOMS are reduced to 1%.
Features of the simplified tax regime
STS is preferential. Therefore, payments are calculated differently. This applies to the types of activities listed in Article 58 212 of the Federal Law (production of toys or goods for sports, construction, education, etc.).
Legal entities, as well as individual entrepreneurs making payments in favor of citizens, are exempted from contributions to the FFOMS and the FSS. The interest transferred to the Pension Fund is reduced for them to 20%.
Nuances of accounting
Tax calculation is carried out separately for each employee. Firstly, it is necessary for the employee to know how much taxes the employer pays for it to various funds. Secondly, there are certain limits, after which, the interest of transferred contributions is reduced. For example, if the total taxable income becomes higher than 796,000 rubles, then payments to the Pension Fund are reduced to 10% (but this does not apply to entrepreneurs working on a simplified tax system).
The limit for tax transfers to the FSS is fixed at 718,000 rubles. After this amount, contributions to the social insurance fund cease.
Since last year, the tax collection limit at the FFOMS has been canceled. Contributions are calculated at a rate of 5.1% without any benefits. Details can be found in tax tables on the Internet, in the public domain.
Salary: which shade to choose
Unofficially, in our country there are three types of remuneration: “black”, “gray” and “white”.
In the media, the term "white" (read "small") salary appeared in 1998. It means the officially prescribed amount of salary in a job order and an employment contract. White salary may consist of:
Bonuses
Premiums for degree, length of service, quality mark, etc.,
Holiday
District coefficient (increases wages, compensating for the difficult climatic conditions in which you have to work),
Sick.
Employers do not like the “white” salary because of the “headache” with taxes. Employees feel protected with her.
“Gray” (or salary in an envelope) does not reflect part of the money earned. Employees of organizations and firms practicing such payments receive officially small salaries, and surcharges that are not reflected in the accounts are given in envelopes. Naturally, the employer contributes significantly lower amounts to various funds. The employee in this case does not have adequate protection. For example, there are cases when money in envelopes is “forgotten” to give out.
The concept of “black” wages appeared in 1996. It then and now means an unconfirmed documentary salary. What taxes does the employer pay for the employee in this case? It’s clear that no. Naturally, there is no question of paying for maternity or annual leave, sick leave, etc.