Insurance premiums (in the FSS, PFR, FFOMS). Rates of insurance premiums (tariffs) in IFS What percentage of insurance premiums in a year
A year has passed since control over the payment of insurance premiums was again transferred to the Federal Tax Service. According to officials, the administration of contributions by tax inspectorates has a much better effect on their collection. The Social Insurance Fund was left only to collect contributions in case of injuries and occupational diseases of workers. How to calculate and pay insurance premiums in 2018 - we will tell you all the changes and the latest news on this topic.
How much should IP pay for themselves
First, about the amount of contributions that each entrepreneur must make for himself in 2018, even if he does not conduct real activities or has no business income. The formula for calculating these amounts has changed compared to previous years. Now contributions are no longer tied to the minimum wage, which shows a rapid and significant increase - from 7,500 rubles at the beginning of 2017 to 9,485 rubles at the beginning of 2018.
It is expected that the minimum wage will be equated to the minimum subsistence level already to. If we take into account that this amount is 11,163 rubles, then the previous linking of the amount of insurance premiums to the minimum wage would have caused a sharp increase in IP payments for itself. To prevent this, the Government decided to set a fixed amount of insurance premiums for 2018.
Law No. 335-FZ dated November 27, 2017 changed the norms of Article 430 of the Tax Code of the Russian Federation, establishing individual entrepreneurs' insurance premiums for 2018 in a fixed amount:
- for mandatory pension insurance 26 545 rubles;
- for compulsory health insurance 5 840 rubles.
Thus, each entrepreneur will have to pay for himself in 2018 at least 32 385 rubles, which, compared with the previous year, means an increase of 4395 rubles. If the entrepreneur was not registered in this capacity for the whole year, then the annual amount is recalculated accordingly.
The rule for calculating the additional contribution for incomes over 300,000 rubles per year has not changed: 1% of the amount in excess of the limit is still charged for pension insurance. There is also a limit on the amount of contributions made by an entrepreneur for his or her pension insurance. The maximum contributions to the PFR in 2018 for an individual entrepreneur are 212,360 rubles: at the rate of 8 * 26,545 * 12 months * 26%. Individual entrepreneurs pay contributions to their social insurance voluntarily for themselves.
The table shows the mandatory payments of the entrepreneur in 2018, calculated according to the new law
The terms for payment of IP payments have partially changed: a fixed amount of 32,385 rubles must be paid no later than December 31, 2018, and an additional 1% contribution can now be paid later - until July 1, 2019, and not until April 1, as it was before.
IP Sergienko A.M. received in 2018 an income of 1.3 million rubles.The additional contribution for pension insurance will be ((1,300,000 - 300,000) * 1%) = 10,000 rubles. That is, the total IP Sergienko A.M. must pay for himself with such an income 42,385 rubles. At the same time, a fixed amount of 32,385 rubles must be transferred no later than 12/31/18, and 10,000 rubles can be paid both in 2018 and before 07/01/19.
For the convenience of paying taxes and insurance premiums, we recommend opening a current account. Especially now, many banks offer favorable conditions for opening and maintaining a current account.
How much do payers of employee contributions have to pay?
According to the new chapter 34 of the Tax Code of the Russian Federation, payers of insurance premiums (except for individual entrepreneurs without employees, notaries, lawyers engaged in private practice) are also persons making payments and other remuneration to individuals. This category includes:
- employers under employment contracts;
- customers under civil law contracts;
- ordinary individuals who are not registered as individual entrepreneurs.
Payers pay contributions at their own expense, and do not withhold them from payments to an individual. In 2018, insurance premium rates remained at the same level and generally amount to 30% of payments to employees. In addition, there are some categories of payers for whom the rate of insurance premiums in 2018 has been significantly reduced. In order to be able to make deductions at these reduced rates, the payer must comply with the mandatory conditions of Article 427 of the Tax Code of the Russian Federation.
Decree of the Government of the Russian Federation of November 15, 2017 No. 1378 established the maximum base for calculating insurance premiums in 2018:
- for pension insurance - 1,021,000 rubles;
- for compulsory social insurance - 815,000 rubles.
Upon reaching these payments (separately for each employee), the payer pays contributions. If the payer is included in the preferential category, then after reaching the marginal base, contributions for pension and social insurance of the employee are not paid. As for payments for health insurance, their tariff does not change when the marginal base is reached.
Insurance premiums in 2018 rates established by the Tax Code of the Russian Federation(table of general and reduced tariffs)
Pension insurance | Social insurance | Health insurance |
|
|---|---|---|---|
Policyholders not eligible for benefits before the contribution base limit is reached | 2,9% | 5,1% |
|
Non-eligible policyholders after reaching the contribution base ceiling | 5,1% |
||
1. Organizations and individual entrepreneurs on the simplified tax system, for certain types of activities (Article 427 of the Tax Code of the Russian Federation) 2. Pharmacies operating on UTII 3. IP on PSN, except for those engaged in trade, catering, rent 4. Non-profit and charitable organizations on the simplified tax system | |||
1. Economic companies and partnerships on the simplified tax system that implement inventions, patents, designs. 2. Or-ga-ni-za-tion and individual entrepreneurs who have entered into agreements with special economic zones for tech-no-to-implemented-ren-che-sky and tourist-sko-re-kre-a-tsi-on -nuyu de-I-tel-no-st | 13% | 2,9% | 5,1% |
| Accredited IT organizations | 8% | 2% | 4% |
Insurers in respect of crew members of vessels registered in the Russian International Register of Ships | |||
Participants of the Skol-ko-vo project in Russia | |||
1. Participants of the free economic zone on the territory of the Republic of Crimea and Sevastopol 2. Residents of the territory of rapid socio-economic development 3. Residents of the free port "Vladivostok" | 1,5% | 0,1% |
Additionally, a contribution is paid to the FSS for compulsory insurance against industrial accidents and occupational diseases (from 0.2% to 8.5%). The terms for transferring contributions for employees have not changed: no later than the 15th day of the month following the reporting one (clause 3 of article 431 of the Tax Code of the Russian Federation).
New contribution reporting
Although since 2017 all functions for monitoring the payment of contributions (except for contributions for injuries) have been transferred to the Federal Tax Service, there remains reporting that must be submitted to the funds.
V Pension Fund:
- monthly - no later than the 15th day of the month following the reporting one (previously it was before the 10th day);
- once a year personalized accounting information (SZV-Experience) - no later than March 1, 2019 for 2018.
V Social Insurance Fund:
- updated form, the deadlines are the same - no later than the 20th day of the month following the reporting quarter (on paper) and no later than the 25th day for electronic reporting (with more than 25 employees).
V tax office surrenders, which combines information that was previously included in the RSV and 4-FSS forms. A single calculation of contributions must be submitted no later than the 30th day following the reporting period (clause 7, article 431 of the Tax Code of the Russian Federation).
All subjects of economic activity, except for taxes, are obliged to pay contributions to the FSS, PFR and FFOMS. From January 1, 2020, the amount of payments has increased, find out about it from the article.
Individual entrepreneurs make deductions consisting of two parts.
Fixed. Since 2020, they do not depend on the minimum wage, with an amount of up to 300,000 rubles of income for pension insurance, a fixed amount of 32,448 rubles must be paid to the Federal Tax Service on December 31, 2020.
Additionally. If the annual income of the entrepreneur exceeds 300 thousand rubles. 1% of the difference + 32,448 rubles is paid. The due date is January 7, 2021.
The fixed amount for medical insurance (paid to the Federal Tax Service) is 8,426 rubles and is paid before 12/31/2020.
For example, for 12 months the amount of 500 thousand rubles was received. Additional fee = (500,000 - 300,000) / 100, that is, another 2 thousand will need to be added to the fixed figure.
When calculating the additional part, all individual entrepreneur incomes are taken into account, regardless of the applicable taxation regime.
The total amount of contributions to the pension fund and health insurance cannot exceed 259,584 rubles.
Funds can be transferred from an account, card or in cash. Payment is accepted both at bank branches and through online services.
When compiling a payment order, it is necessary to correctly indicate the budget classification code (hereinafter BCC):
- 182 102 021 400 611 101 60 - fixed and additional contributions to the Pension Fund of the Russian Federation;
- 182 102 021 030 810 131 60 - contributions to the FFOMS.
If the codes are entered incorrectly, the money will be credited to the account of other payments, this will lead to debt and interest. The numbers are indicated in the corresponding field, if there is none, in the "Recipient" column.
Contributions to the PFR and FFOMS for employees
In 2020, the maximum base for pension contributions = 1,292,000 rubles (Government Decree No. 1407 of November 6, 2019).
Insurance premiums do not have a fixed figure and are calculated at general rates based on salaries, bonuses, vacation pay and other cash compensation:
- in the FIU citizens of Russia - 22% of the total amount of payments per month (limit);
- foreigners who are not skilled workers (temporarily or permanently residing in the Pension Fund) - 10% (over the limit);
- in FFOMS - 5.1%;
- for social insurance 2.9%, as well as contributions for injuries from 0.2 to 8.5% (the coefficient depends on the main activity).
The latter are transferred to the FSS branch, in which the individual entrepreneur is registered as an employer, while indicating BCC - 393 102 020 500 710 001 60. All other payments are sent to the tax account to which the entrepreneur belongs, indicating the following codes:
- pension contributions - 182 102 020 100 610 101 60;
- in case of disability related to childbirth and - 182 102 020 900 710 101 60;
- medical insurance - 182 102 021 010 810 131 60.
Carefully calculate the amounts due to the funds in order to avoid penalties. If it turns out that you mistakenly underestimated the numbers, you will have to pay a fine of 20% of the underpaid amount. Deliberately - then 40%.
Do individual entrepreneurs pay contributions to the FSS
According to the Tax Code, an individual entrepreneur contributes to social insurance:
- If acting as an employer on the basis of. Then the businessman pays fees for all employees and submits reports in the 4-FSS form, in accordance with the general rules.
- An individual entrepreneur may not make contributions for himself, but in this case you should not rely on disability benefits or in connection with childbirth and maternity.
- At will, social contributions are also deducted for hired personnel hired under a civil law agreement.
Fee payment features
- When registering as an individual entrepreneur not at the beginning of the reporting period (for example, in March or August), then the fixed amount will be less. It is calculated from the number of calendar days from the date of registration to December 31.
- Entrepreneurs may not pay the FSS for themselves if they are temporarily unable to work or are on maternity leave.
- Business entities that are located:
- in military service by conscription;
- on leave to care for a child under 1.5 years old, a disabled person or a person whose age is more than 80;
- in a remote area, in connection with the performance of military service by one of the spouses;
- abroad, in the performance of diplomatic duties of one of the spouses.
To be exempted from payment due to one of these circumstances, it is necessary to submit applications with supporting documents to the regional branches of the relevant funds.
Deadline for payment of fees to the FIU and the FSS
The rules and dates of deductions are regulated by Article 34 of the Tax Code of the Russian Federation.
The fixed part must be transferred before December 31 of the current reporting year. We recommend paying it quarterly, before the date of mandatory transfers to the Federal Tax Service. This will allow you to use and legally reduce their amount. The additional part is paid no later than July 01 of the next year.
Fees for employees and themselves in the FSS are transferred no later than the 15th day of the month following the reporting one.
Attention! Failure to comply with the terms of payment of insurance premiums in accordance with Article 75 of the Tax Code of the Russian Federation threatens not only with a fine, but also with tax, administrative and criminal liability.
Who can apply for the reduced rate
An individual entrepreneur is entitled to a benefit if the following conditions are met:
- annual income - no more than 79 million rubles;
- to carry out the type of activity specified in the list given in paragraph 1 of paragraphs. 5 st. 427 NK;
- the share of profit from it is 70% or more of the total income.
Under such conditions, the entrepreneur has the right to use coefficients: 20% should be deducted to the pension fund, to the FSS - only for injuries, and no fees are paid to the FFOMS.
Conclusion
On January 1, 2018, Federal Law No. 335-FZ of November 27, 2017 came into force, which brought changes to the system for paying insurance premiums. The fixed amount for individual entrepreneurs has become lower and does not depend on the minimum wage.
The maximum figure for pension insurance, on the contrary, has increased.
Changes have been made to the list of activities that allow the use of reduced tariffs and the deadline for transferring additional amounts has been postponed. Everything else remains the same.
Remember that fixed contributions must be paid even with a zero declaration, otherwise the tax office has the right to impose a fine and.
What are the rates of insurance premiums in 2018 fixed in the Tax Code of the Russian Federation? Have the tariffs in the PFR, FSS and FFOMS changed? Have the reduced rates of insurance premiums been maintained for organizations and individual entrepreneurs using the simplified tax system? Here is a table with insurance rates for 2018.
Approach to the calculation of insurance premiums in 2018
In 2018, insurance premiums, as before, are calculated based on:
- accruals in favor of individuals;
- established limits of the taxable base;
- rates of insurance premiums;
At the same time, the interest rate of the tariff directly depends on the amount subject to insurance premiums. Thus, before presenting tables with premium rates for 2018, we will comment on the above components.
Accruals in favor of "physicists"
All employers in 2018 are required to pay contributions to pension, social and medical insurance from payments to employees.
Insurance premiums in 2018 are required to accrue on remuneration paid in cash and in kind:
- employees in the framework of labor relations;
- the head of the organization - the only participant, regardless of the existence of an employment contract with him;
- performers under civil law contracts, the subject of which is the performance of work, the provision of services;
- performers under copyright agreements.
The amounts not subject to insurance premiums in 2018 are given in Article 422 of the Tax Code of the Russian Federation.
Example
In 2018, the taxable base for contributions has not changed. To calculate the base, you must first add up all the payments that relate to the object of taxation by contributions. The list of such payments is listed in paragraph 1 of Article 420 of the Tax Code of the Russian Federation. For example, salary. Vacation.
Then, from the resulting value, you need to subtract non-taxable payments. For a list of such payments, see Article 422 of the Tax Code of the Russian Federation. For example, state benefits, material assistance in the amount of up to 4000 rubles. in year.
Limits and taxable base in 2018
In 2018, the maximum base for calculating insurance premiums became larger. Cm. " ".
Base for calculating insurance premiums in 2018: table
Contribution rates in 2018: table
The tariffs for pension, medical and insurance contributions for temporary disability and in connection with motherhood will not change in 2018 (Federal Law No. 361-FZ of November 27, 2017). So, if an organization or individual entrepreneur does not have the right to apply reduced tariffs, then in 2018 contributions must be accrued at the basic tariffs. They are listed in the table:
The general contribution rate in 2018 is 30% (Articles 425, 426 of the Tax Code of the Russian Federation):
- 22% - for pension insurance;
- 5.1% - for health insurance;
- 2.9% - for social insurance. At the same time, the amount of contributions payable depends on whether the income exceeded the established limit or not.
The rate of 30% will be valid until 2020 inclusive (Articles 425, 426 of the Tax Code of the Russian Federation). The extension of the tariff is provided for by the Federal Law of November 27, 2017 No. 361-FZ.
Keep in mind
Each policyholder calculates the limit separately. If an employee got a job in the company in mid-2018, then do not include in the limits the income that he received from another employer.
Basic rates of insurance premiums in 2018
| Indicator | Tariff in 2018 |
| For compulsory pension insurance (within 1,021,000 rubles) | 22% |
| For compulsory pension insurance (over 1,021,000 rubles) | 10% |
| For compulsory social insurance in case of temporary disability and in connection with motherhood (within 815,000 rubles) | 2,9% |
| For compulsory social insurance in case of temporary disability and in connection with motherhood in relation to foreigners and stateless persons temporarily staying in the Russian Federation (except for HQS) (within 815,000 rubles) | 1, 8% |
| For compulsory social insurance in case of temporary disability and in connection with motherhood (over 815,000 rubles) | 0 % |
| For compulsory health insurance (except for foreigners and stateless persons temporarily staying in the Russian Federation, as well as HQS) | 5,1 % |
Reduced rates of insurance premiums
In 2018, preferential categories of policyholders who are entitled to pay premiums at reduced rates do not change.
| Conditions for applying the reduced fare | Insurance premium rates, % | ||
|---|---|---|---|
| pension insurance | social insurance | health insurance | |
| Economic companies and partnerships that in practice apply (implement) the results of intellectual activity, the exclusive rights to which belong to their founders (participants): – budgetary or autonomous scientific institutions; - budgetary or autonomous educational organizations of higher education |
8,0 | 2,0 | 4,0 |
| Organizations and entrepreneurs that have concluded agreements on the implementation of technical and innovative activities and that make payments to employees working: – in technology-innovative special economic zones; – in industrial and production special economic zones |
|||
| Organizations and entrepreneurs that have entered into agreements on the implementation of tourist and recreational activities and that make payments to employees working in tourist and recreational special economic zones, united by the decision of the Government of the Russian Federation into a cluster | |||
| Russian organizations that work in the field of information technology and are engaged in: – development and implementation of computer programs and databases; - provision of services for the development, adaptation, modification of computer programs, databases (software and information products of computer technology); – installation, testing and maintenance of computer programs, databases |
|||
| Organizations and entrepreneurs from payments and remuneration for the performance of labor duties to crew members of ships registered in the Russian International Register of Vessels (except for ships for storage and transshipment of oil and oil products in Russian seaports) | |||
| Organizations and entrepreneurs on the simplified tax system engaged in certain types of activities and if their income on an accrual basis for the calendar year does not exceed 79 million rubles. | 20,0 | ||
| UTII payers: pharmacy organizations and entrepreneurs with a license for pharmaceutical activities, from payments to citizens who are entitled or admitted to pharmaceutical activities | |||
| Non-profit organizations that apply simplified taxation and operate in the field of: – social services for the population; – scientific research and development; – education; – healthcare; – culture and arts (activities of theaters, libraries, museums and archives); - mass sports (except professional). Exception - state and municipal institutions |
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| Charitable organizations on the simplified | |||
| Entrepreneurs who apply the patent system of taxation, except for: - leasing (renting) residential and non-residential premises; - working in retail and catering |
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| Organizations participating in the Skolkovo project | 14,0 | ||
| Commercial organizations and entrepreneurs with the status of residents of the territory of rapid socio-economic development in accordance with the Law of December 29, 2014 No. 473-FZ8 | 6,0 | 1,5 | 0,1 |
| Commercial organizations and entrepreneurs with the status of residents of the free port of Vladivostok in accordance with the Law of July 13, 2015 No. 212-FZ | 6,0 | 1,5 | 0,1 |
Read also The new law since 2018 has reduced the range of transactions recognized as controlled
All of the above reduced rates can also be summarized in a single table with rates. As a result, we get the following:
| Rate | Who is entitled to apply |
|---|---|
| 20% | Small business on simplified taxation, patent, pharmacies on special regimes, charitable and socially oriented non-profit organizations on simplified taxation |
| 14% | Economic companies and partnerships that are engaged in technological innovation and tourism and recreational activities in the territory of special economic zones |
| Participants of the Skolkovo project | |
| IT companies | |
| 7,6% | Payers who have received the status of a participant in the free economic zone on the territory of Crimea and Sevastopol, the status of a resident of the territory of advanced socio-economic development, the status of a resident of the free port of Vladivostok |
| 0% | Payers in relation to payments to crew members of ships from the Russian International Register of Ships |
Individual entrepreneurs and organizations that are employers are obliged to pay monthly insurance premiums for pension, medical and social insurance to employees working under employment contracts. Federal Tax Service of the Russian Federation. Injury contributions are still paid to the FSS.
Note: since 2017, the procedure for paying and reporting on insurance premiums has changed, this is due to the transfer of control over insurance premiums to the Federal Tax Service of the Russian Federation and the entry into force of a new chapter 34 of the Tax Code of the Russian Federation “Insurance premiums”.
From payments to individuals under civil law contracts, it is necessary to transfer contributions only to pension and medical insurance (accident contributions are not transferred in any case, and temporary disability contributions are transferred only if such a clause is specified in the contract).
Payments to employees who are legally exempt from paying insurance premiums are listed in Art. 422 of the Tax Code of the Russian Federation.
note that individual entrepreneurs, in addition to paying insurance premiums for employees, must additionally transfer insurance premiums for individual entrepreneurs “for themselves”.
Free tax advice
Insurance premium rates for employees in 2020
In 2020, insurance premiums must be paid at the following rates:
- For pension insurance (OPS) - 22% .
- For health insurance (CHI) - 5,1% .
- For social insurance (OSS) - 2,9% (excluding contributions from accidents).
At the same time, some individual entrepreneurs and organizations have the right to apply reduced rates(see table below).
In 2020, the limits for calculating contributions have changed:
- at the OPS 1 292 000 rub. (in case of excess, contributions are paid at a reduced rate - 10% );
- on the OSS 912 000 rub. (in case of excess, contributions are no longer paid);
- on compulsory medical insurance - the limit value is canceled.
note that in 2020 there are no benefits on insurance premiums for most individual entrepreneurs and organizations that were applied before 2018. In particular, the cancellation affected individual entrepreneurs on a patent, as well as representatives of SMEs working in the social and industrial sectors and applying the simplified tax system. Reduced tariffs were left only for NGOs and charitable organizations. For more information on premium rates, see the table below.
General rates for insurance premiums in 2020
Reduced rates for insurance premiums in 2020
| Category of payers | FIU | FFOMS | FSS | Total |
|---|---|---|---|---|
| NPOs on the simplified tax system, leading activities in the field of social. service, science, education, healthcare, sports, culture and art | 20% | — | — | 20% |
| Charitable organizations on the USN | ||||
| Participants of the free economic zone in Crimea and Sevastopol | 6% | 0,1% | 1,5% | 7,6% |
| Organizations and individual entrepreneurs engaged in technical innovation and tourism and recreational activities in special economic zones | 20% | 5,1% | 2,9% | 28% |
| Economic companies and partnerships operating in the field of IT technologies and complying with the conditions of paragraphs 1 and 2 of Art. 427 Tax Code of the Russian Federation | ||||
| Organizations that have received the status of a participant in the Skolkovo project | 14% | — | — | 14% |
| Organizations and individual entrepreneurs making payments to crew members of ships registered in the Russian International Register of Ships | — | — | — | 0% |
| Organizations in the field of IT (provided that the income from this activity following the results of 9 months is at least 90%, and the number of employees is at least 7 people | 8% | 4% | 2% | 14% |
Note: beneficiaries, in case of exceeding the limits of 1,292,000 and 912,000 rubles. You do not need to transfer contributions to social and pension insurance.
Additional rates for insurance premiums in 2020
Note: additional contributions are paid regardless of the limits of 1,292,000 and 912,000. At the same time, companies that have assessed working conditions can be paid additional. contributions to pension insurance at special rates (clause 3 of article 428 of the Tax Code of the Russian Federation).
Procedure and terms for payment of insurance premiums
Insurance contributions to the Federal Tax Service and the FSS must be transferred monthly no later than the 15th next month. If the last day coincides with a weekend or holiday, the deadline for payment of contributions is postponed to the next working day.
Payment of contributions to pension insurance
Paying health insurance premiums
Payment of social security contributions
The transfer of insurance premiums is carried out on two kinds compulsory social insurance:
- in case of temporary disability and in connection with motherhood in the Federal Tax Service of the Russian Federation;
- from accidents at work and occupational diseases in the FSS.
The amount of insurance premiums for temporary disability is 2,9% from salary, but may vary depending on the applied benefits ().
Accident insurance premiums range from 0,2 before 8,5% depending on which class of occupational risk the main type of your activity belongs to.
In 2019, the budget classification codes for the transfer of insurance premiums for social insurance have not changed:
- KBK 182 1 02 02090 07 1010 160.(in case of temporary disability);
- KBK 393 1 02 02050 07 1000 160.(from industrial accidents).
You can find out the rest of the payment details by contacting the territorial branch of the FSS and the tax office at the place of registration.
Note: insurance premiums must be paid and reported in rubles and kopecks.
Insurance premium reporting
The sliders below list all the reporting that needs to be submitted for insurance premiums in 2020:
Reporting to the Federal Tax Service
Starting from 2017, the IFTS needs to submit a calculation of insurance premiums every quarter. The calculation is submitted no later than the 30th day of the month, the next quarter. Thus, in 2020 it must be passed:
- for 2019 - no later than January 30, 2020;
- for the 1st quarter of 2020 - no later than April 30, 2020;
- for the half year of 2020 - no later than July 30, 2020;
- for 9 months of 2020 - no later than October 30, 2020;
- for 2020 - no later than February 1, 2021.
Reporting to the FIU
On a monthly basis, a report must be submitted to the Pension Fund in the form SZV-M, which contains information about working pensioners. The deadline for submitting the report is no later than the 15th day of the next month.
Also, starting from January 1, 2017, new reporting was introduced in the SZV-STAZH form, which reflects information about the insurance experience of insured employees. This report must be submitted to the FIU every year, no later than March 1 of the following year.
Reporting to the FSS
Every quarter, the Social Insurance Fund must submit a calculation in the form 4-FSS. Starting from January 1, 2017, only information on injury and occupational diseases.
In 2020, the deadline for submitting reports to the FSS depends on its form:
- In electronic - no later than 25
- In paper - no later 20 day of the month following the reporting quarter.
Note! From 2020, policyholders whose average number of employees more than 10 people are required to submit reports electronically. This applies to the calculation of insurance premiums (RSV), as well as forms 2-NDFL and 6-NDFL. Such explanations are given in the letter of the Federal Tax Service of the Russian Federation of November 15, 2019 N BS-4-11 / [email protected] In fact, this means that all companies and individual entrepreneurs with more than 10 employees will have to switch to an electronic reporting form. The amendments were introduced by Law No. 325-FZ of September 29, 2019 and come into force on January 1, 2020. That is, for 2019, reporting must be submitted in electronic form, signing it with a qualified electronic signature (QES).
Payment of contributions to the Pension Fund of the Russian Federation and for honey. insurance is mandatory for all employers and entrepreneurs. To transfer health insurance premiums, you need to know the BCC and the interest rate. In the article, we will consider what are the rate and percentage of deductions in the FFOMS.
How to calculate the installment rate
Most employers calculate the FFOMI rate at the current rate of 5.1%. There is no maximum amount set for these premiums. Regardless of how much the employee earned in a year, a deduction for honey must be made from each payment. insurance. Contributions depend on the minimum wage, so the calculation is not difficult.
On the example of IP contributions for "himself" consider the amount of compulsory insurance in 2017:
- Pension - 7,500 * 26% * 12 = 400 rubles.
- Honey. insurance of merchant contributions - 7,500 * 5.1% * 12 = 4,590 rubles.
So, insurance premiums for merchants who pay for themselves amount to 27,990 rubles in 2017. This amount is usually divided into four quarters. At the end of the quarter, merchants are required to pay a single contribution in the amount of 6,997.5 rubles. The monthly rate is 2,332.5 rubles.
Knowing the annual amount, these contributions can be paid both in a single payment and quarterly. Almost all merchants make quarterly payments. They are fixed for entrepreneurs who do not have employees. For all employers, the insurance premium and its rate depend on the chosen taxation system, on the amount that was accrued to the employee during the year.
Insurers who have employees, make deductions at the following rates:
- PFR - 22%. This amount varies and depends on the danger of work at the enterprise. Additional contributions may be established, about which the fund informs the head in a separate notice.
- FSS - 2.9%. Contributions are charged for danger and injury. The amount of this contribution is determined for each enterprise separately.
- FFOMS - 5.1%.
If the company is on a simplified system and at the same time is engaged in a “preferential” type of activity, then the amount of the insurance premium will be different.
To use the preferential contribution, you need to check whether the economic activity code refers to the “beneficiaries”, the list of which was established on the basis of Federal Law No. 212. For such companies and entrepreneurs, contributions to the PFR are 20%, and insurance premiums to honey. fear 5.1%.
If the pension contribution can reach the limit and decrease, then the medical rate has no limit, so the 5.1% deductions are valid for the whole year.
Contribution rate to the FFOMS in 2017
The changes that will affect all taxpayers in 2017 are, first of all, the transfer of powers from one regulatory authority to another. The tax authorities will now be engaged in checking the correctness of accrual and payment. The federal law will no longer be in force, it will be replaced by the Tax Code.
Checking the activities of entrepreneurs and organizations will be carried out on the basis of new legislation. This is the only and main change in 2017. What percentage of contributions to the FFOMS we expect can be seen in the table:
As we can see, insurance rates will not change and will remain at the same level. The regulatory authorities have not canceled the reduction in contributions, just now not all employers will be able to take advantage of it. Changes in the size of the insurance premium will be felt by the merchants who paid for themselves.
An increase in the minimum wage by 7,500 rubles will lead to an increase in the amount of taxes on compulsory insurance.
Who does not pay dues
Who can not pay dues? These include:
- Pharmacies, merchants licensed to carry out pharmaceutical activities.
- Organizations involved in the field of social services to citizens.
- Charity organisations.
- R&D companies.
For these organizations, a tariff rate of 0% is provided.
The following insurers can use the 4% rate for the calculation of insurance mandatory contributions to the FFOMS:
- Information technology companies.
- Businessmen and organizations that are engaged in inventions and scientific developments.
- Tourist organizations.
Thus, the interest rate for paying the contribution directly depends on the type of activity of the entrepreneur and organization. As far as the structure is active in state and charitable financing, the rate of contributions also decreases.