Mandatory deductions from wages. How contributions are made to the pension fund of the Russian Federation from salaries and their percentage
All employers in Russian Federation are required to pay for their employees off-budget funds contributions to pension, medical and social insurance. The amount of deductions is established by the legislator and depends on the factors defined in the Tax Code of the Russian Federation. However, the contributions themselves are not taxes. They have a different financial nature.
Contributions to Pension Fund in 2019, not only organizations produce for employees, but also individual entrepreneurs if they use hired labor in their commercial activities. In addition, individual entrepreneurs also pay contributions "for themselves."
Legal regulation
Since 2017, the administration of insurance premiums has been transferred to the Federal Tax Service of the Russian Federation in accordance with Federal Law No. A new chapter 34 has appeared in the Tax Code, devoted to regulating the procedure for calculating and paying insurance premiums. Only contributions "for injuries" (that is, for compulsory insurance from accidents at work and the onset of occupational diseases) in accordance with the law of 1998. FZ-125 are paid to the FSS.
What percentage of the salary is deductions?
Contributions to the Pension Fund from the salaries of employees are made by employers on a mandatory basis on a monthly basis in accordance with Part 1 of Art. 431 of the Tax Code of the Russian Federation.
Citizens who work and receive wages, of course, are primarily interested in the question of contributions to the Pension Fund - what percentage of the salary do they make up? The general rate is 26% in accordance with Art. 425 of the Tax Code of the Russian Federation. However, according to Art. 426 of the Tax Code of the Russian Federation of the Tax Code of the Russian Federation for 2017-2020, the following rates are established:
- 22% if the amount of income received by the employee does not exceed 1,021,000 rubles (the limit value is set in accordance with Decree of the Government of the Russian Federation of November 15, 2017 No. 1378);
- 10% - for incomes above the established limit value.
Income is considered: salary received in accordance with an employment contract; remuneration received within the framework of the GPA, paid from payments for the provision of services and performance of work, but not carried out on account of the transfer of ownership or other real rights to property (Article 420 of the Tax Code of the Russian Federation).
The limit value is determined when taking into account income on an accrual basis for each employee for the reporting year.
For LLC financial obligations for insurance premiums for pension insurance, this is limited. For IP, the rules are somewhat more complicated.
Contributions to the pension fund in 2019 for individual entrepreneurs
Each individual entrepreneur, regardless of the availability of employees, maintaining economic activity and receiving income from it is obliged to pay deductions “for himself” to the fund. The legal justification here is as follows: in accordance with Art. 419 of the Tax Code of the Russian Federation, all payers are divided into two categories: employers and self-employed citizens(basically, this category includes individual entrepreneurs without employees, as well as lawyers, notaries, etc.). In accordance with Part 2 of Art. 419 of the Tax Code of the Russian Federation, if the payer belongs to both categories, he is obliged to calculate and transfer deductions on both grounds.
These contributions are intended for individual insurance of a citizen in case of surviving to a certain age and obtaining the right to material support from the state.
Since 2018, they have been paid in a fixed amount, until that moment the amount of deductions depended on the minimum wage.
Bid fixed contributions for 2019 - 26,545 rubles. Furthermore, in accordance with Art. 430 of the Tax Code of the Russian Federation, if the income for the billing year exceeds 300,000 rubles, the individual entrepreneur is obliged to pay an additional 1% of the amount exceeding this limit.
How to view pension contributions?
In accordance with Art. 15 FZ-167, the insured person has the right to freely receive information from insurers (employers) on the payment of deductions and also control their transfer to the FIU. How to find out the amount of contributions and control the employer? The easiest way is to get information from the company's accounting department, look at reporting documents, and request an official written response.
How can I find out if the transfers were actually made? You can contact the PFR client department or use the Internet. Through the client department or the MFC, you can get an extract from an individual account by writing a corresponding written application.
Online information can be found at the following websites:
- on the official website of the Pension Fund of the Russian Federation, in your personal account. To begin with, you will have to go through the registration procedure, which will require online verification of SNILS and passport data. Registration is confirmed by entering a code, which can be received by mail or in person;
- on the website of the State Service. Here you will also need to enter Personal Area which must be registered first. The registration procedure will also require a code. However, the procedure can be completed once, and the site itself provides great opportunities for citizens.
Not state funds also have official websites where you can open a personal account and receive up-to-date information. They can also be contacted in writing.
Popular questions
What are the contributions to the Pension Fund in 2019 for individual entrepreneurs under simplified taxation?
For individual entrepreneurs using preferential taxation systems, there are no specific features for calculating and paying contributions. The question may arise only in the procedure for determining income in order to fulfill the obligation to pay 1% on the OPT.
Income is determined depending on the relevant norms for each taxation system:
- IP on the simplified tax system of both regimes (both “income” and “income minus expenses”), not a single agricultural tax - all income for the year, expenses do not need to be deducted (Articles 346.6, 346.11-346.15 of the Tax Code of the Russian Federation), this is confirmed by the court practice;
- IP on the patent taxation system - potential income (Article 346.48 of the Tax Code of the Russian Federation);
- IP paying single tax for imputed income - imputed annual income (Article 346.29 of the Tax Code of the Russian Federation);
- if an entrepreneur applies several regimes at the same time, incomes are summed up.
The controversial issue remains regarding the definition of income for these purposes for individual entrepreneurs on the simplified tax system "income minus expenses". The Ministry of Finance of the Russian Federation outlined in letter No. 03-15-07 / 8369 dated February 12, 2018. the procedure for establishing income in accordance with the rules set out above. However, the courts, including the Arbitration Court (decision in case A27-5253/2016 dated July 24, 2017 No. Arbitration Court Kemerovo Region) and the Supreme Court (determination in the same case) do not always support this point of view. However, while the state bodies have not given any new clarifications, their position remains the same, and is supported by a reference to the decision of the Constitutional Court of November 30, 2016.
How to refuse contributions to the Pension Fund and is it possible to do this?
No, the legislation does not provide for the possibility to refuse a pension and related deductions. The right to maintenance in old age is established by the Constitution of the Russian Federation. Thus, these deductions are mandatory in accordance with the Tax Code of the Russian Federation, for their non-payment, administrative liability may be brought.
Are there any special features of paying contributions for public employees?
No, contributions to the Pension Fund in 2019 for employees budget institutions The Tax Code of the Russian Federation is not provided.
Who pays contributions to the Pension Fund: the employee or the employer?
Contributions in accordance with Art. 419 of the Tax Code of the Russian Federation are produced by the employer.
The question of what percentage of the salary goes to the pension fund in 2019 worries every working Russian. After all, it is these payments that make it possible to form the fund from which a citizen of the Russian Federation will receive his income upon retirement.
How does this happen?
If you are officially employed, then your employer, when paying your wages automatically keeps a small part of it, and pays out to various funds. These cash that were withheld from you are called income tax.
This fee is the main one, and it is from that that is displayed in all official documents, in particular, in the certificate in the form 2-NDFL. It is believed that the employee himself voluntarily makes part of the deductions from his income, and the employer in this situation is only tax agent who helps him with the translation. In fact, the role of the worker is very small, because sum of money charged without regard to his opinion.
Note that not all income is taxable. The exceptions are:
- unemployment benefits,
- maternity allowance,
- severance pay upon retirement, dismissal,
- all kinds of compensation - for causing damage to health, for unused vacation days, etc.
Please note that you have the right to return part of the tax paid if you paid for the education of your children, medical services or purchase real estate. We talk more about this deduction in this article.
The higher your salary, the higher the deductions will be. It is this money that will become your pension in the future. You yourself should be interested in finding a job with official employment as early as possible, as well as with a “white” salary in order to secure a comfortable old age.
Insurance premiums
In addition to tax deductions, which appear directly on your payroll and significantly affect the final amount you receive in your hands, there are also insurance deductions that your employer makes. These amounts are paid by management on their own, and they go to pension, medical and social insurance.
How is the calculation made? Based on the amount of salary that is indicated in your 2-NDFL certificates. What rates are used for this? They are shown in the table below:
So what percentage goes to payouts?
Today, only a 22% income tax is withheld from employees to the Pension Fund. Please note that his employer pays, in fact, the employee does not see this money, they are only in the reporting.
The contribution to the PFR, in the amount of 22% of the employee's salary, consists of:
- insurance (16%) part,
- funded parts (6%).
Six percent of the individual tariff (accumulative part) can be disposed of independently: transferred to a non-state pension fund, management company or invested.
For some industries in Russia, there are reduced percentages of deductions to the Pension Fund (in particular, for IT companies). Also, some categories of workers, on the contrary, have an increased rate, which is carried out by their employer. This applies to those categories of workers who are employed in hard work or work with harmful working conditions.
Also of interest is taxation for certain categories citizens:
- Individual entrepreneurs who do not make payments to other individuals (self-employed, when there is only 1 person in the company), since 2018 they began to pay fixed amount, which is calculated based on the total of the calendar year. Previously, the calculation was carried out according to the minimum wage.
- Employees who do not have Russian citizenship, but live in the territory of the Russian Federation, must also pay taxes. If they are highly qualified workers - 13%, if the patent is a fixed amount, specialists from the Eurasian Economic Union - 13%, and refugees also pay 13%.
Indexing
The funded pension is not indexed by the state, unlike the insurance one. In 2012, the funded part was temporarily frozen, as there were not enough funds in the PFR and it was necessary to allocate money from the Fund national welfare and the federal budget.
Now 6% of the wage fund is directed to the payment of pensions, and not to savings. Such an operation allowed to save about 500 billion rubles in the budget for 2013-2014.
Due to the difficult economic situation The moratorium has been extended until the end of 2018. Only citizens born before 1967 will not be able to pick up the funded part. Others are not affected by this decision.
What to choose: NPF or PFR?
Today, many people prefer to keep their money not in the state pension fund (PFR), but in a non-state one. The reasons are quite clear and understandable - they offer a larger amount of profitability.
What are the additional benefits? You are free to choose the company that will manage your funds. You will know in advance in which industries savings are invested, what percentage of income the organization shows in last years, you can track the status of your account via the Internet, etc.
In addition, savings are inherited. And do not worry about the safety of your money - your payments from employers will be guaranteed by the state, i.е. even if the NPF loses its license for any reason, your funds will be transferred to the FIU.
What is the pension now?
It is calculated using special coefficients (points), which depend on the length of service, retirement age and the presence of a decree. Please note that only official income is taken into account!
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 regulations. The employer acts as an intermediary between the state and the employee. Everyone knows about the famous 13% personal income tax. But how much does an employee really cost an honest employer?
Insurance payments
Starting from 2017, contributions for employees are transferred to the Federal Tax Service (FTS) and to the Fund social insurance(FSS). Tariffs, which are set by the government of the Russian Federation every year, are general. This year it is necessary to list:
For pension insurance - 22%,
For compulsory medical insurance - 5.1%,
In the FSS - 2.9% (excluding contributions in case of industrial injuries).
Employers with benefits can find them in the tax table.
There are also reduced rates, they are presented in the table below.
Category of the taxpayer | ||||
Pharmacy organizations, as well as individual entrepreneurs (licensed as a pharmacist) working on UTII | 20 | - | - | 20 |
NPOs on the simplified tax system engaged in social services, education, science, sports, healthcare, art and culture | ||||
Organizations and individual entrepreneurs on the simplified tax system (only preferential activities). Provided that the limit of 79 million rubles is not exceeded. | ||||
Organizations conducting charitable activities (only on the simplified tax system) | ||||
Individual entrepreneur at PSN (does not include property rental, catering and trade) | ||||
Participants - Sevastopol and Crimea | 6 | 0,1 | 1,5 | 7,6 |
Individual entrepreneurs and organizations working in the tourist-recreational and technology-innovative area (only free economic zones) | 8 | 4 | 2 | 14 |
Organizations involved in IT (two conditions must be met: there must be more than 7 employees and at least 90% in three quarters) | ||||
Organizations that have 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 Vessels) | - | - | - | 0 |
All issues of social insurance were regulated by Federal Law No. 212. This year it was replaced by Chapter 34 tax code RF. Articles 419-425 define taxpayers, the base of accrual, objects of taxation, tariffs and reporting periods. The chapter also spells out the procedure for calculating taxes and other organizational issues.
In general, the object of collection of insurance premiums are any payments intended for an individual. And the base is the amount of payments taken for a certain time period, separately for each insured person.
Personal Income Tax
This is one of the direct taxes. Calculated as a percentage of total income minus tax-exempt amounts. These include royalties, profits from the sale of real estate, bonuses, gifts, winnings, paid sick leave, etc.
How much taxes does an employer pay for an employee at the basic rate?
As you know - 13%. In some cases, the tax base can be reduced by tax deductions. They apply only to income taxed at a rate of 13%. Personal income tax is deducted most often and the tax agent transfers them to the budget. It is an intermediary between the state budget and an employee (taxpayer) who is charged with the obligation to transfer contributions to the state budget. Usually the employer is recognized as the tax agent. He withholds a certain amount and transfers it to tax office at the place of registration of the organization (company, individual entrepreneur) on the day the salary is transferred to employee cards.
In this case, the financial burden lies with the employee, and the calculation and payment of tax - with the employer. While, for example, with the sale real estate the citizen independently calculates the amount of the payment, having previously declared the profit received.
Social Insurance Fund
Payments, according to the norms of the law, are carried out by the employer. The FSS tax is distributed among social funds. These contributions entitle citizens to special occasions receive cash benefits. For example, when:
Loss of a breadwinner
Getting a disability
the birth of a child,
Reaching retirement age.
Obtaining the status of a low-income or large family.
How much taxes does an employer pay for an employee to this fund? 2.9% of the employee's accrued wages. They are listed either before the 15th of each next month or once a year until 31 December.
The rate of contributions to the FSS depends on the level of harmfulness in production.
When assessing working conditions at a particular enterprise, the following tariffs are applied:
Dangerous (+8%),
Harmful (+7.2%),
Permissible, as well as optimal (+0%).
Work injury insurance premiums must be paid 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 a non-working day (for any reason), then it can be transferred to the first working day. This rule does not work everywhere. For example, payments for work-related injuries should go forward, that is, if the last day of payments falls on a weekend / holiday, they should be made the day before.
Accounting for contributions to the FSS is kept separately for each employee. Late contributions 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. More often health insurance and social, as well as the Pension Fund. For example, a social fund will make payments to an employee who is injured during work activities.
Conditional payments remain on the accounts of the organization (company, individual entrepreneur). They are designed to provide an adequate standard of living for dependent workers, for example following an injury at work. As well as:
child care allowance,
Compensation for moral damage (the amount of payment is determined only by the court),
Payment to employees who left due to redundancy or in the event of liquidation of the enterprise.
RF Pension Fund
Contributions to the PF are dependent on the employment relationship. That is, the contributions will be different for citizens working under an indefinite employment contract, by combining or fixed-term contract. Payments to this fund are made from the accounts of the organization (company, individual entrepreneur) in the generally accepted amount - 22% of the accrued wages. The date of deductions to the PF is the 15th day of the next month.
Federal Compulsory Medical Insurance Fund
What other taxes does an employer pay for an employee? Contributions to the 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 aid with problems that lie in the plane of medical care. Thanks to the current regulations And federal law any citizen of our country can receive qualified medical and / or medical assistance.
Contributions to the compulsory health insurance fund are intended for:
The unemployed population, including children,
Providing medicines to privileged categories of citizens,
Implementation of mandatory insurance measures accepted for implementation.
FFOMS - federal property
The reason for this is a number of tasks assigned to it, directly related to the social protection of the population, the preservation of its health, well-being and the provision of certain services.
The Compulsory Medical Insurance Fund supervises the efficiency of spending the funds received on the accounts. Reporting is also prepared, which is reviewed and approved by the Government of the Russian Federation. Everything monetary transactions conducted by the fund are controlled and regulated by the Federal Treasury.
Since the beginning of 2017, the sphere of social insurance has become subordinate to the Federal tax service. Changes are non-cardinal. They only affected the reporting procedure.
Preferential categories of income
Federal legislation provides for a number of categories of employee income that are exempt from paying contributions to extrabudgetary funds. These include:
Financial compensation, for example, in connection with dismissal;
Benefits assigned by the state - these may be payments in connection with temporary disability, injury in the process of production, etc.;
Financial assistance provided in connection with the death of a relative, the birth of a child or the 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 wages, 30% - the employer pays.
IP
And how much taxes does the employer pay for the employee, if the first one is an individual entrepreneur? Entrepreneurs without education legal entity pay insurance premiums set size. They are calculated from the level of the rate, which is still 26% in and also 5.1% in the FFOMS. And the payment amount has changed, as the minimum wage has increased. In 2016, it was 6,675 rubles, today - 7,500, and from July 1, approved by the government - 7,800.
Doesn't list.
Upon reaching an IP profit of 300,000 rubles, payments to the PFR and FFOMS are reduced to 1%.
Features of the simplified taxation regime
USN is preferential. Therefore, payments are calculated differently. This applies to the types of activities listed in article 58 212 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 percentage transferred to the Pension Fund has been reduced for them to 20%.
Nuances of accounting
Taxes are calculated separately for each employee. First, the employee himself needs to know how much taxes the employer pays for him in various funds. Secondly, there are certain limits, after which the percentage of transferred contributions is reduced. For example, if the total taxable income exceeds 796,000 rubles, then payments to the Pension Fund are reduced to 10% (but this does not apply to entrepreneurs working under the simplified taxation system).
The limit for transferring taxes to the FSS is set at 718,000 rubles. After this amount, contributions to the social insurance fund are terminated.
Since last year, the limit on the collection of taxes in the FFOMS has been canceled. Contributions are calculated at a rate of 5.1% without any exemptions. Details can be found in the tax tables on the Internet, in the public domain.
Salary: which shade to choose
Unofficially in our country there are three types of wages: "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 the order for employment and the employment contract. "White" salary may consist of:
premium payouts,
Allowances for degree, experience, quality mark, etc.,
vacation,
Regional coefficient (increases wages, compensating for the difficult climatic conditions in which you have to work),
Hospital.
Employers do not like the "white" salary because of the "headache" with taxes. Employees feel safe with her.
"Gray" (or salary in an envelope) does not reflect part of the money earned. Employees of organizations and firms that practice such payments receive officially small salaries, and additional payments that are not reflected in the accounts in any way are issued in envelopes. Naturally, the employer deducts much smaller amounts to various funds. The employee in this case does not have proper protection. For example, there are cases when money in envelopes is “forgotten” to give out.
The concept of "black" wages appeared in 1996. It both then and now means an undocumented salary. What taxes does the employer pay for the employee in this case? It is clear that none. Naturally, there is also no talk of paying for maternity or annual leave, sick leave, etc.
Every working person in Russia has obligations to the state in the form of taxes and contributions. The implementation of fees from an employee is regulated by the state through tax authorities. The state has clearly defined the status of the worker in relation to the social insurance system. The employee is an insured person. The employer was assigned the status of "insured".
Contributions to social insurance funds
The insured in the form of an enterprise where the insured person works, monthly deducts for him and mandatory contributions to government funds. These institutions are:
- PRF (Pension Fund of Russia);
- FFOMS ( federal fund compulsory health insurance);
- FSS (Social Insurance Fund).
The funds ensure the constitutional right of the insured person to pensions, health care, social insurance and medical care.
What percentage of an employee's salary goes as mandatory deductions
When hiring a potential employee, he is well aware that the employer withholds mandatory income tax from each employee upon receipt of wages. He also knows its size - 13%. But does everyone think about what percentage of his salary this or that legal entity gives to the state for him in the form of contributions? Probably, if he thinks about it, then in the last place. Everyone, first of all, is interested in the amount that he will receive in his hands minus personal income tax.
So, the employee will receive wages in his hands only minus income tax (13%), which the company transfers to the state as a tax agent, as well as the above-mentioned contributions to various funds.
All other money will be paid for by the enterprise. The basis for this is the sum of the wages of all employees - the wage fund.
So, consider the process of formation of salaries and contributions:
- to the insurance part of the PFR - 16% of the wage fund (if the insured is older than 1967 - 22%);
- to the funded part of the PFR - 6% (if the insured person is older than 1967, then contributions are not paid);
- for compulsory social insurance for temporary disability - 2.9%;
- for compulsory social insurance against accidents at work (the amount depends on the class of occupational risk);
- to the Federal Compulsory Medical Insurance Fund - 5.1%.
For example, with an accrued salary of 10,000 rubles, the employer will additionally pay the state at least another 3,020 rubles (PRF - 2,200 rubles; FSS - 290 rubles + 20 rubles; CHI - 510 rubles). That is why each institution must put into the payroll the amount of 13,020 rubles, and not 10,000 rubles. For a legal entity, the salary of its employee is exactly this amount.
Thus, in 2017, each employer will give at least 30% of the wage fund to extra-budgetary state organizations for each employee employed by him.
In some countries, there is a procedure when a worker or employee receives wages in full, without deductions. At the same time, he receives an invoice for paying taxes. It clearly states how much for each item he must contribute. In Russia, things are different. The amount of actual deductions is hidden. The worker knows only one thing: from the salary due to him, he will pay income tax at 13%.
If things were different, and the taxpayer paid his own taxes, then he would know how much he gave and where exactly his money went. Transparency tax policy of the state develops a civic position in each person, he participates more actively in public life village or city. It also requires government agencies spending report.
Does the interest rate change?
Insurance premiums are transferred by insurers at rates that are set for each year. Their size is determined by the Government of Russia. In 2017, their amount in off-budget state assets is set in the following amounts:
- PFR - 22%;
- FFOMS - 5.1%;
- FSS - 2.9% (excluding the share of contributions from accidents).
There are some concessions when paying mandatory payments. Firstly, there are limits on accrual to each of the resources. If they are exceeded, the rates are reduced to 10%. Secondly, some categories of insurers got the opportunity to apply preferential tariffs.
For what specific state needs do the money allocated to the funds go?
Taxpayer money goes:
- to ensure the rights of insured persons to pension support;
- for free public service medical institutions;
- for benefits in the form of sick leave, maternity leave and in case of work-related injuries.
Insurance contributions to state off-budget funds in 2017
According to informed sources, the same payment scheme is maintained for 2017 as in 2016. A change can still occur if the minimum wage (SMIC) changes upwards. If the rise occurs, then the share of payments to the PFR and FFOMS will also increase. It is expected to exceed the current bar of 30%.
What percentage of earnings goes to the Pension Fund of Russia in 2017
Russian legislation is arranged in such a way that each citizen of the Russian Federation is entitled to several types of insurance provided for individuals. Enterprises, companies, individual entrepreneurs, including foreign departments are subject to mandatory registration and act as a kind of insurers.
At the same time, all kinds of Funds formed on state level, are insurers directly providing insurance content in relation to individuals in the presence of an insured event.
Types of insurance
There are the following types of insurance and their provision:
- Pension insurance. When a citizen reaches a certain number of years, established by law, he is entitled to receive monthly pension payments from the state budget.
- Health insurance. It occurs as a result of diagnosing a disease in an individual, receiving an injury. Includes timely delivery medical care, payment for treatment according to the list, in the presence of a compulsory medical insurance policy.
- Insurance in case of temporary disability or due to pregnancy and childbirth. In these cases, the state provides the insured with the amount of lost income.
- If an accident occurs during the production process or an employee “earned” an occupational disease, the employee has the right to claim compensation for harm to health in the form of cash in national currency.
Amounts of deductions in PF
Every employee is required to monthly payment in favor of the Pension Fund, the percentage of payment of which reaches 22% of the accrued salary. In 2017, in monetary terms, it cannot exceed 670,000 rubles annually.
Read also: Transfer from maternity to permanent
From January 1, 2015, foreign insured persons are also payers to the Pension Fund, even if the employment agreement between the employee and the employer is concluded for a short period.
As of 2014, contributions to pension insurance can no longer be divided into funded and insurance pensions. There is a payment form that combines these 2 parts. Its mandatory component is the code (number) in the budget classification.
Regular payments to the Pension Fund are due by the 15th day of the month following the date called "reporting". IN electronic version papers are paid no later than the 25th.
Does the percentage of contributions to the Pension Fund affect the amount of future pension
In 2016, the Russian Federation introduced the concept of "pension point", based on which, in fact, the amount of pension payments will be calculated. The value of the score will be 64.1 rubles, in order to apply for an insurance pension from 2025, you will need 30 points or more. “Pensions received by that time will not be reduced,” the Russian government assured the elderly.
The pension point will be credited annually in the presence of officially registered labor activity. Its size depends on the following indicators:
- the size of the current salary;
- paid sums insured;
- work experience;
- the age category of an individual at the time of retirement;
- the availability of vacation days to care for the baby and its duration;
- military service.
Thus, the percentage of deductions from earnings that goes to the Pension Fund directly proportionally affects the size of the future pension of a Russian citizen.
Saving for old age is unprofitable?
04 February 2015
"Your OREOL" understood what changes had occurred with the funded part of the pension.
Today's pensioners on average receive a pension of 10-11 thousand rubles. It is clear that you will not show off much for this amount, therefore, those who are far from retirement, at least once, but thought about it - and not save up for old age? Moreover, the pension legislation allows this to be done. In one of the previous issues of "Your AREOL" we talked about the changes in the new year with the insurance part of the pension, in this one we will talk about the funded part.
Retirement educational program (in the form of a diagram)
The employer transfers 22 percent of the employee's "white" salary to the Pension Fund.
6 percent - go to a fixed payment, which each pensioner receives as part of a pension.
10 percent are transferred to the insurance part of the pension, which has become a separate type of pension since January 1, 2015.
6 percent (for people born in 1967 and younger) is the funded part of the pension, which has now also become a separate type of pension.
For persons born older than 1967, all 16 percent go to the insurance part.
Since 2004, Russians born in 1967 and younger have had the right to independently manage their funded part, that is, transfer it to any non-state pension fund (NPF) or to a management company (MC). The money of those who did not want to play money games remained in the Pension Fund of the Russian Federation, and the State Management Company Vnesheconombank itself was engaged in the increment of this part of the pension savings of citizens.
Since January 1, 2014, future pensioners have been given the right to decide whether they want to keep the funded pension or transfer all employer contributions to insurance. The selection must be made by December 31, 2015.
If the so-called "silent people", that is, those who have never transferred money to the NPF, continue to be silent, then from 2014, contributions from their funded part will automatically be transferred to the insurance. Moreover, after 2015 they will not be able to transfer the funded part to NPFs.
At the same time, all previously formed pension savings from the “silent people” are preserved, continue to “work”, and will be paid out upon retirement.
Those who have at least once transferred money to an NPF or a management company also have a choice - to leave everything as it is, or refuse to form the funded part of the pension in favor of the insurance by writing a corresponding application. In this, the law does not limit them - such a transition can be made at any time.
In the fall of 2013, the Government of the Russian Federation adopted a decision on the so-called "freeze" of the funded part of citizens. Simply put, contributions to the funded part for 2014 and 2015 of those Russians who chose NPFs and UKs were sent to the Pension Fund of the Russian Federation to form the insurance part.
Two years are allegedly given to the NPFs so that they build their work in a different way - they go through the corporatization procedure and enter the system of guaranteeing citizens' pension rights. It is very similar to a banal robbery, however, according to the manager of the Omsk branch of the Pension Fund of the Russian Federation Sergey Todorov, the government did not take such a step from a good life: did not appear. It was necessary to put things in order in this area.”
At the moment, not all NPFs have passed the corporatization procedure - according to unofficial data, only nine.
Of course, those who kept money in NPFs may have a question: what should I do if my company does not go through the corporatization procedure? You will have to transfer money to the one that will do this, or return to the Pension Fund.
True, there is one "but" - in Russian government there is increasing talk that the “freeze” will last until at least 2018. There is doubt that the joint-stock NPF and UK will survive until this year, and all storage system will not lose its relevance.
Today, both NPF and Vnesheconombank manage only those pension savings, which they received from the Russians until 2014. However, the yield leaves much to be desired.
For example, in the same VEB, the profitability in the fourth quarter of 2014 went negative, the loss amounted to 19 billion rubles. Data on NPF are not yet available. In any case, they can be found on the website of the National Association of NPFs.
The Ministry of Labor and Social Protection of the Russian Federation has developed new rules for calculating the payment period and the amount of the funded part of the pension. They will be applied by both the Pension Fund of the Russian Federation and the NPF from 2016. Most importantly, women will receive less than men every month. This is due to the fact that the former live longer than the latter, and retire earlier. The amount of savings is divided by the time that the average man or woman lives after retirement. According to the official website of the Ministry of Labor of the Russian Federation, for men this period is 227 months, and for women - 270 months.
Read also: Employment contract with the deputy director - sample
According to the federal press, funded pension Russian women will have 20 percent (or about 100 rubles) less than men.
Employee payroll deductions
Home → Articles → Deductions from employee salaries
The article was written on 25.02.2012.
Last update was 03/02/2016
Consider the amount of deductions from wages using the following example: the lead programmer Sidorov works at Betelgeuse Alpha Centauri LLC, the salary is 50,000 rubles per month.
Betelgeuse Alpha Centauri LLC, as a tax agent, withholds and transfers to personal income tax budget:
- 13% personal income tax withheld in the amount of 6,500 rubles;
- Sidorov receives 43,500 rubles in his hands.
Contributions to the funds are already at the expense of the employer.
Assuming that the organization does not have the right to use reduced tariffs, then the amount of deductions will be:
22% - deductions to the PFR, insurance and funded parts;
2.9% - deductions to the FSS for temporary disability and in connection with motherhood;
5.1% - deductions to the FFOMS (in the TFOMS - 0%).
The organization also transfers contributions to the FSS for injuries.
The amount of deductions depends on the occupational risk class assigned (from 0.2% (class 1) to 8.5% (class 32)).
If we assume that the organization is assigned the 1st class of occupational risk, the amount of deductions to the FSS for injuries will be 0.2%.
Total - 30.2% (22% + 2.9% + 5.1% + 0.2%).
Using the example of the salary of a programmer Sidorov, we get:
11,000 rubles - deductions to the PFR, insurance and funded parts;
1,450 rubles - deductions to the Social Insurance Fund, disability and motherhood;
2,550 rubles - deductions to the FFOMS;
100 rubles - deductions to the FSS, injuries.
Contribution Base Limit
There is such a value of wages, after which the state begins to collect insurance premiums for reduced tariff or not charge at all.
The correct (accounting) name of this amount is the maximum value of the base for calculating insurance premiums.
In 2010, the limit was 415,000 rubles.
In 2011, the limit was 463,000 rubles.
In 2012, the limit was 512,000 rubles.
In 2013, the limit was 568,000 rubles.
In 2014, the limit was 624,000 rubles.
If until 2015 the limit value of the base for accruing contributions was the same for all funds, then from January 1, 2015 the limit value of the base for the PFR, FSS and FFOMS begin to differ:
Year Limit of the base for calculating contributions to the Pension Fund for compulsory pension insurance Limit of the base for calculating contributions to the FSS the entire salary is subject to a contribution 2016 796.000 718.000 0, i.e. all wages are taxable
The maximum value of the base for calculating insurance premiums is the employee's salary for the year (from January 1 to December 31 of each year). On December 31, the limit base will be “zeroed out” and a new report will go on January 1.
What do these numbers mean for the average employer who is working hard to earn some money?
For example, let's take our Sidorov, whose salary was increased to 150,000 rubles a month. For the year, Sidorov is credited with 1,800,000 rubles (150,000 * 12 months).
As soon as Sidorov's total salary (starting from January 1) reaches the limit, the amount of contributions begins to be calculated at special rates. Calculate and compare the last three years.
year 2014
The limit value is 624.000
Deductions to the PFR from this limit will amount to 137.280 (624.000 * 22%).
Deductions to the FSS (disability) will amount to 18.096 (624.000 * 2.9%).
Deductions to the FFOMS will amount to 31.824 (624.000 * 5.1%).
Deductions to the FSS (injuries) will amount to 1.248 (624.000 * 0.2%).
But Sidorov received for the year not 624,000, but 1,800,000 rubles.
The difference is 1.176.000 rubles.
— contributions to the Pension Fund at a rate of 10%
— contributions to the Social Insurance Fund (disability) at a rate of 0%
— contributions to the FFOMS at a rate of 0%
— contributions to the Social Insurance Fund (injuries) at a rate of 0%
Thus, contributions to the Pension Fund in the amount of 117,600 rubles (1,176,000 * 10%) are transferred from the difference.
total amount transferred contributions for 2014 - 306.048 rubles.
Let me explain again. From January 1, we begin to calculate the accrued wages of an employee. While the amount has not reached the limit, contributions in the amount of 30.2% are transferred to the funds in total. As soon as the amount of wages reaches the limit, the employer begins to transfer contributions to the funds at special rates.
2015
The limit for the FIU is 711,000 rubles.
The limit value for the FSS is 670,000 rubles.
Deductions to the Pension Fund from the maximum amount will be 156.420 (711.000 * 22%).
Deductions to the FSS (disability) will amount to 19.430 (670.000 * 2.9%).
Deductions to the FFOMS will amount to 36.261 (711.000 * 5.1%).
Deductions to the FSS (injuries) will amount to 1.340 (670.000 * 0.2%).
But Sidorov received not 711,000, but 1,800,000 rubles in a year.
The difference is 1.089.000 rubles.
This difference is subject to special rates:
— contributions to the Pension Fund at a rate of 10%;
- contributions to the Social Insurance Fund (disability) at a rate of 0%;
— contributions to the FFOMS at a rate of 5.1%;
- contributions to the Social Insurance Fund (injuries) at a rate of 0%.
Thus, contributions to the PFR in the amount of 108,900 rubles (1,176,000 * 10%) and to the FFOMS in the amount of 55,539 rubles (1,089,000 * 5.1%) are transferred from the difference.
The total amount of contributions transferred for 2015 is 377,890 rubles.
2016
The limit for the PFR is 796,000 rubles.
The limit value for the FSS is 718,000 rubles.
There is no cap on the FFOMS (i.e. the entire salary is subject to contributions).
Deductions to the PFR from this limit will amount to 175.120 (796.000 * 22%).
Deductions to the Social Insurance Fund (disability) will amount to 20.822 (718.000 * 2.9%).
Deductions to the FFOMS will amount to 40.596 (796.000 * 5.1%).
Deductions to the FSS (injuries) will amount to 1.436 (718.000 * 0.2%).
Russian legislation obliges the employer to pay taxes for employees in the state of the enterprise. Thus, the legislator assigns the employer the role of an intermediary between his employees and the state.
The employer deducts from wages personal income tax employee in the amount of 13%, and also makes payments to off-budget funds. This happens if the employee is registered in the company in accordance with the norms of the law: a labor contract.
Payment of personal income tax
personal income tax is one of the types direct tax. It is calculated as a percentage of the total income of citizens without inclusion in tax base deductions and tax-exempt amounts. Personal income tax is paid on all types of income that a citizen received during the year, both in kind and in cash, for example, bonuses, profits from the sale of real estate and other property, winnings, gifts, payment sick leave. The exception is income not taxable by law.
The basic rate for this type of tax is 13% . For certain types profit received, other rates apply. The main share (mainly from wages) is transferred to the budget by the tax agent. Profit received in connection with the sale of property owned by a citizen, is declared by him independently. Despite the fact that this tax is paid to the budget by the employer, the financial burden is borne by the employee. The fee is paid out of the wages of every working citizen.
Calculation example: Sidorov's employee at Tyulpan LLC receives a salary of 30,000 rubles. Subtract the amount of personal income tax - 13%. Total: Citizen Sidorov receives 26,100 rubles in his hands.
Personal income tax is paid on the day of wages or other remuneration. The exception is wages paid at the beginning of the month. On the day the advance is paid, employees do not need to withhold personal income tax. The advance payment that was paid is taken into account in the final settlement of the employer with his employee.
Payments are made by employers. The money received from them is distributed in social funds. Distributed money entitles citizens to receive benefits in certain cases:
- disability;
- loss of a breadwinner;
- the birth of a child;
- reaching retirement age.
The subjects of payments are also low-income and large families.
Thus, unlike personal income tax, contributions to the FSS are paid not by the employees themselves from their wages, but by employers. After calculating the wages for the staff, the company is obliged to calculate the percentage for deductions. The employer is obliged to transfer funds to the funds on time. Otherwise, untimely deduction threatens the business entity with fines.
Payments are divided into two types:
- Actual.
- Conditional.
Actual deductions mean that they will be paid to a third party. There are two recipients of actual payments:
- medical and social insurance.
The proceeds from these deductions go to benefits in the event of accidents at work during the work of employees. Benefits in this case are paid by social funds.
Conditional deductions do not involve the involvement of a third party, they serve to ensure that the employer has an adequate standard of living for employees of the enterprise who are dependent due to injury at work. To determine the amount of deductions, it is necessary to apply the actual value of payments made in the previous year by the employer. Benefits for dependent employees include:
- benefits paid due to accidents at work;
- compensation for non-pecuniary damage (the amount of payments is appointed exclusively by the court);
- childcare payments;
- benefits to employees of the company in case of staff reduction, liquidation of the enterprise.
Currently, deductions are made as a percentage - 2.9 of the amount of a citizen's salary.
Since not all employers can be called honest, in some cases they may evade payments. An employee retires, and it is discovered that he was employed under an employment contract, but the employer did not make contributions to the fund. Based on the fact that an employee of an unscrupulous employer does not pay contributions to the funds on his own, he will still receive a pension.
Deadlines
The employer is obliged to pay the contribution at the end of the reporting period. The following periods are available:
- For 12 months: until December 31 of the billing year.
- Per month: before the 15th day of the month following the reporting month.
For insurance against injuries at work, contributions are transferred every month in the terms that are set for receiving wages from the bank for the previous month. When transferring contributions, the employer must not make mistakes in the CCC, in the name of the company and the bank. Otherwise, the obligation for insurance payments will not be considered fulfilled.
If the last day when you can pay contributions is officially non-working, then payment is transferred to the next business day. But this rule does not apply to all contributions. For example, an injury contribution is paid in advance: if the last day of payment falls on a weekend, then payment must be made on the business day closest to the non-working day. The employer keeps records of contributions individually for each employee.
The employer is obliged to transfer contributions on time. Otherwise, he faces a fine of 5% of the amount due for each month.
Features for PFR and FFOMS
Contributions to the Pension Fund depend on the amount of wages received by the employee. Contributions are paid by the employer if a citizen works at a permanent place of work, in combination, under fixed-term employment contracts.
Payment to the Pension Fund is made through the company's current account in the amount of 22% of the salary.
An example of calculating the contribution to the PFR: employee's salary - 25,000 rubles. In this case 25,000 * 22%. The result is 5500 rubles. Payment to the fund is made no later than the 15th day of the month following the month worked.
Employers are also required to pay a contribution to the FFOMS in the amount of 5.1% of the employee's salary. It is believed that this contribution is paid for free medical care in Russia.
Calculation example: an employee of the Romashka enterprise has a salary of 30,000 rubles. In this case, the tax amount is 30,000 * 5.1 = 1530 rubles. The contribution must be paid no later than the 15th day of the month following the reporting month.
How is the percentage of contributions determined and what determines their size
The amount of contributions is determined:
- category of the taxpayer;
- the total amount of the accrued amount for the reporting period.
As a percentage of the amount of insurance premiums paid by the employer, the following:
- IN FIU– 22%. Depending on the level of danger at work, contributions of an additional nature may be determined. The company is required to be notified of this.
- IN FSS– 2.9%. This fund also receives money for industrial accidents. The amount of contributions is set in individually for each of the enterprises depends on the type of activity of the legal entity. It is necessary to clarify the amount from the notice sent by the fund to legal address companies.
- IN FFOMS – 5,1%.
Separate nuances
If the company works on the simplified tax system and is “preferential” by type of activity, then the amount of payments will be different. It is necessary to find out by activity codes whether the enterprise belongs to preferential types of activity.
For organizations and individual entrepreneurs that make payments in favor of citizens, no payments are made to the FSS and FFOMS. The insurance premiums of such an organization provide for payments to the FIU in a reduced amount - 20% . Example of organizations that pay reduced rate in the PFR and do not make payments to the FSS and FFOMS:
- education;
- production of goods for sports;
- production of toys;
- construction, etc.
Payout limits
Every employer needs to accounting for each of the employees individually. This is important not only from the point of view of the correct amounts of deductions to the funds. The employee must know how much the employer deducts for him. This is due to the fact that the specified contribution rates apply to certain limits of wages accrued to the employee.
In 2019, in the PFR, in the absence of benefits from the enterprise, 22% is charged. This must be done until the time when the total taxable income of a person does not exceed the amount of 1 150 000 rubles. After this amount, the tariff in transfers to funds is reduced by half and amounts to 10%. For the calculation of contributions to the FSS, a different amount is established - 865 000 rubles.
What are the taxes per employee in IP
You should know that an individual entrepreneur is a citizen who does business without forming a legal entity. For this category of citizens, insurance premiums of a fixed amount are established. Their value depends on the level of the minimum wage in the Russian Federation.
At the beginning of 2019, the minimum wage is 11 163 rubles. For a year, an entrepreneur is obliged to pay for himself to the state treasury the amount of 26,545 rubles in the PFR, in the FFOMS - 5,840 rubles.
For individual entrepreneurs, the state sets a limit on the amounts: upon reaching a profit of 300,000 from this excess amount, contributions are paid in the amount of 1% to the PFR and FFOMS.
For what needs of the state do taxpayers deduct mandatory contributions? Exist three main directions:
- Ensuring the entitlement of insured employees of an enterprise (company, organization) to a pension paid by the state.
- Service in medical institutions owned by the state, free of charge.
- For benefits paid to an employee due to sick leaves, maternity leave, injuries at work.