The government is discussing the possibility of "reanimating" the unified social tax (UST), which was canceled in 2010. main reason on which this initiative arose, is the crisis state of the economy, and the need to increase the revenue side of the budget. The return of the UST is seen as an anti-crisis measure that will help to cope with the budget deficit. By preliminary estimates, UST will be in effect again from 2017.
The issue of switching from the system of insurance premiums back to the UST is very controversial. Opponents of the initiative say that such a change is unlikely to significantly affect the state of the budget. According to a number of State Duma deputies, the main source of replenishment of the revenue side of the budget should be production, and not contributions from citizens.
However, the government does not give up the idea of bringing the UST back to life. It is assumed that if this initiative comes into force, the tax rate will be set at the level of the current rate on insurance premiums.
Why do you need a refund of UST
After the collapse in oil prices, the question of finding ways to increase profitability became especially acute. State Duma deputies began to actively develop initiatives that would ensure the flow of funds to the budget. Among the proposed innovations is the abolition of the current system of insurance premiums and the return of the UST.
It is worth noting that earlier the UST functioned in Russia until 2010, when it was decided to cancel it, replacing it with contributions to Pension Fund(PF), Fund social insurance(FSS) and the Mandatory health insurance(FOMS). However, now the government is inclined to think that the funds allocated to these funds should be consolidated into a single stream.
For this, the return to the UST is optimally suited, the introduction of which, according to preliminary estimates, will allow the Federal tax service(FTS) control cash flow, the volume of which can be about 5.9 trillion rubles.
Points for and against"
The authors of the initiative defend the return of the UST, arguing that it is necessary to attract additional funds to the budget for the implementation of anti-crisis measures. In addition, against the background of talk about the possible elimination of the funded part of the pension, the introduction ESN deputies called logical and natural.
However, there are many more opponents to the idea of “reanimation” of this tax. So, State Duma Vice Speaker Andrey Isaev says that the return of the UST will not only not bring the desired result, but will also create new problems. The main disadvantage of the UST, according to Isaev, is its lack of address. With the system social contributions Citizens know where their money is going and are interested in paying dues because it guarantees them .
The UST, in turn, does not answer the question of citizens, for what exactly they pay their money, since the tax goes into a single "boiler", from which the state can take funds to implement those measures that it considers necessary. This could undermine public confidence in government bodies, not to mention the fact that constant changes in the tax collection system create doubts about its "transparency".
The State Duma Committee on Budget and Taxes also does not support the return of the UST. The department believes that the introduction of this initiative will not be able to radically affect the current situation, and compared the transition to the UST with "shifting money from three bags into one."
Some experts are of the opinion that the emergence of the issue of returning the UST is the result of an interdepartmental struggle, which has nothing to do with anti-crisis measures.
Analysts emphasize that the return of this tax may create additional difficulties in the form of the need to expand the staff of regulatory bodies and rather high costs for the implementation of the initiative. Thus, the expediency of introducing the UST raises many doubts.
Expert opinion
Most experts agree that the return of the UST is a kind of "cosmetic" measure that creates the illusion of reform, but in reality provides only for the redistribution of resources. This, perhaps, will make it possible to increase the revenue side of the budget to some extent, but it will not solve the existing problems.
The country needs a fundamental transformation of the economy, which will make it possible to reduce dependence economic growth on the state of oil prices. To do this, it is necessary to identify industries that can become the basis of competitiveness and stimulate their development.
To overcome the crisis, it is also necessary to ease the pressure of the state on business. Entrepreneurship is one of the main engines of economic growth, therefore, in the current crisis conditions, it is especially important to give it as many opportunities for development as possible. The government's recent decision to ban inspections of small businesses is an important step in this direction, but it is not enough.
The Kremlin understands that the return of the UST in 2017 could lead to a worsening of the current situation, so it is not included in the anti-crisis plan. This initiative is quite controversial and is met with sharp criticism, both from government representatives and from the population. Thus, it is at least premature to talk about the unambiguous return of the UST.
Control over the payment of insurance premiums passed to the tax service, with the exception of premiums for injuries. In the article we will tell you: what is the UST rate applied in 2020.
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What is the rate of the unified social tax (UST) on insurance premiums
Insurance contribution rates remained unchanged compared to 2018, while the marginal insurance base rose.
UST rate and marginal insurance base in 2020.
On the this moment the general UST rate is 30%. The table shows the amount of social taxes in 2020 by fund.
|
Fund |
The maximum size of the base for calculating insurance premiums |
Bid |
||
|---|---|---|---|---|
|
up to 1,150,000 (inclusive) |
||||
|
over 1 150 000 |
||||
|
up to 865,000 (inclusive) |
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|
over 865 000 |
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Who is eligible to apply the reduced UST rate
Payers on the simplified taxation system have the right to apply "preferential" insurance rates. This category includes:
- representatives of small and medium-sized businesses operating in the social and industrial sectors
- payers carrying out technical and innovative activities in the special economic zone
- payers carrying out tourist and recreational activities in the special economic zone
- pharmacies
- charity organisations
- socially oriented non-profit companies
- organizations operating in the field of information technology
- business companies and partnerships whose activities are to practical application results of intellectual activity
- payers making payments and other remuneration to crew members of ships registered in the Russian International Register of Ships, which apply a 0% tariff until 2028
- participants of the Skolkovo project
- payers who have received the status of a participant in a free economic zone in the territories of the Republic of Crimea and Sevastopol, the status of a resident of the territory of rapid socio-economic development, the status of a resident of the port of Vladivostok
What is the rate at the reduced UST tariff
Reduced tariff rates have also not changed. Most of the simplifiers have already switched to the general tariff of 30 percent, as the preferential will end transition period. reduced rate 20 percent will be left to non-profit and charitable organizations on the simplified tax system. The benefit can be used for six years - until 2024. There will be no planned increase in contributions for simplified users who applied the general tariff.
It was previously planned that from 2021 the overall tariff would increase from 30 to 34 percent. Now the code has left the tariff of 30 percent. Pension contributions companies will, as now, count at the rate of 22 percent from payments within the limit and 10 percent from excess amounts. How will it affect work? The burden of contributions will increase one and a half times for those simplified workers who previously used a preferential tariff. But there are ways to save on fees.
The main change in the field of insurance premiums in 2017 is the transfer of powers off-budget funds to control the payment of contributions, collect debts and receive reports on contributions to the Federal Tax Service. Corresponding changes in legislative acts have already been made (clause 2, clause 1, clause 2.1 of article 32 of the Tax Code of the Russian Federation as amended, effective from 01/01/2017).
Law No. 212-FZ ceases to be valid from 2017, and the legal relationship in terms of insurance premiums will be regulated by Ch. 34 of the Tax Code of the Russian Federation. In accordance with it, the reporting periods will be, as before, the first quarter, half a year and 9 months, the billing period will be a calendar year (Article 423 of the Tax Code of the Russian Federation as amended, effective from 01/01/2017). All the same persons will be treated as payers of insurance premiums - organizations, individual entrepreneurs, lawyers, notaries and other persons engaged in private practice (Article 419 of the Tax Code of the Russian Federation as amended, effective from 01/01/2017). All the same payments will be subject to the object of taxation of contributions (Art. 420 of the Tax Code of the Russian Federation, as amended, effective from 01/01/2017) and, in general, the basis for calculating contributions will be determined according to the same rules (Art. valid from 01.01.2017).
Insurance premium rates for 2017
As you can see, the basic contribution rates in 2017 will remain the same. At the same time, for the calculation of contributions to the OPS and to VNiM, the base limits will again be set, upon reaching which the rate for calculating contributions will change.
Legislators have not canceled the reduced contribution rates. But not all insurers will be able to use them, as before.
Reduced contribution rates - 2017
Reduced tariff rates, compared to 2016, have not changed. However, now the conditions that the payer of contributions must meet in order to be eligible for reduced tariffs are spelled out in the Tax Code of the Russian Federation more clearly and in detail (paragraphs 4-10 of article 427 of the Tax Code of the Russian Federation as amended, effective from 01/01/2017). For some beneficiaries, new (additional) requirements have been established.
In addition, for many categories of payers, the Tax Code explicitly states that if the specified conditions are not met, the organization or individual entrepreneur loses the right to apply reduced tariffs from the beginning of the billing period, i.e., the calendar year.
| Category of the insured | OKVED codes for activities* | Fee for calculating contributions | ||
|---|---|---|---|---|
| in the FIU | in the FSS at VNiM | in FFOMS | ||
| Organizations and individual entrepreneurs on the simplified tax system that conduct a privileged type of activity, the income from which is at least 70% of the total income of the simplifier. Wherein the annual income of a simplifier should not exceed 79 million rubles. If this limit is exceeded, the payer of contributions loses the right to reduced tariffs from the beginning of the billing period | 13, 14, 15, 16, etc. | 20 | 0 | 0 |
| Pharmacy organizations, as well as individual entrepreneurs licensed to conduct pharmaceutical activities, for UTII. Reduced contribution rates apply only to employees engaged in pharmaceutical activities (clause 6, clause 1,) | 46.18.1, 46.46.1, 47.73 | 20 | 0 | 0 |
| Individual entrepreneurs applying the patent system of taxation - in relation to payments and remuneration of employees who are engaged in a patent type of activity. For some types of activities, this “benefit” does not apply (clause 9, clause 1, clause 3, clause 2, article 427 of the Tax Code of the Russian Federation as amended, effective from 01/01/2017) | 31.0, 74.20, 75.0, 96.01, 96.02, etc. | 20 | 0 | 0 |
| Non-profit organizations on the simplified tax system, except for state and municipal institutions, operating in the field of social services for citizens, research and development, education, healthcare, culture, art and mass sports (clause 7, clause 1, clause 3, clause 2, clause 7 article 427 of the Tax Code of the Russian Federation as amended, effective from 01.01.2017) | 37, 86, 87, 88, 93, etc. | 20 | 0 | 0 |
| Charitable organizations on the simplified tax system (clause 8, clause 1, clause 3, clause 2, clause 8, article 427 of the Tax Code of the Russian Federation as amended, effective from 01/01/2017) | 64.9, 88.10 | 20 | 0 | 0 |
| Organizations operating in the field of information technology (clause 3, clause 1, clause 1, clause 2, clause 5, article 427 of the Tax Code of the Russian Federation as amended, effective from 01/01/2017). | 62, 63 | 8 | 2 | 4 |
| Business companies and partnerships on USN, who are engaged in the implementation of the results of intellectual activity (inventions, utility models, etc.), the rights to which belong to budgetary and autonomous (including scientific) institutions (clause 1, clause 1, clause 1, clause 2, clause 4 article 427 of the Tax Code of the Russian Federation as amended, effective from 01.01.2017). | 72 | 8 | 2 | 4 |
| Organizations and individual entrepreneurs that have concluded agreements with the governing bodies of special economic zones on the implementation of technical and innovative activities, as well as tourist and recreational activities (clause 2, clause 1, clause 1, clause 2, article 427 of the Tax Code of the Russian Federation, as amended, valid from 01.01.2017). | 65.20, 79.1, 94.99, 62.0, 63.1, 63.11.1, etc. | 8 | 2 | 4 |
| Payers of contributions making payments and remuneration to crew members of ships registered in the Russian International Register of Vessels (with some exceptions) in relation to these payments (clause 4, clause 1, clause 2, clause 2, article 427 of the Tax Code of the Russian Federation, as amended, valid from 01.01.2017) | 50 | 0 | 0 | 0 |
| Organizations that have received the status of a participant in the project for the implementation of research, development and commercialization of their results "Skolkovo" | 72.1 (Part 8, Article 10 of the Law of September 28, 2010 No. 244-FZ) | 14 | 0 | 0 |
| Contribution payers who have received the status of a participant in a free economic zone on the territory of the Republic of Crimea and the federal city of Sevastopol (clause 11, clause 1, clause 5, clause 2, clause 10, article 427 of the Tax Code of the Russian Federation as amended, effective from 01.01. 2017) | Any OKVED codes, except for 05, 06, 07, 08, 09.1, 71.12.3 (part 2 of article 12 of the Law of November 29, 2014 No. 377-FZ) | 6 | 1,5 | 0,1 |
| Payers of contributions who have received the status of a resident of the territory of advanced socio-economic development (clause 12, clause 1, | 6 | 1,5 | 0,1 | |
* Codes are given in accordance with OKVED2 ("OK 029-2014 (NACE Rev. 2). All-Russian classifier of types of economic activity", approved by Order of Rosstandart dated January 31, 2014 No. 14-st)
Insurance premiums paid by individual entrepreneurs “for themselves”, in 2017
The procedure for calculating "entrepreneurial" contributions has not changed. Contributions in a fixed amount to the PFR and FFOMS are determined based on the minimum wage established at the beginning of 2017. And if the income of an individual entrepreneur for the year exceeds 300 thousand rubles, then in addition to fixed contributions, the entrepreneur will have to pay to the FIU additional amount in the amount of 1% of the amount exceeding the specified limit (clause 1 of article 430 of the Tax Code of the Russian Federation as amended, effective from 01/01/2017).
A rollback to those laws that were once abandoned has become a regularity in our time. This category also includes the restoration of “rights” of article 24, canceled in 2010 tax legislation narrating about the unified social tax. In general, the state plans not only to restore previously forgotten taxes, but also to increase them. This is evidenced by UST rates in 2017, table which have been published relatively recently.
UST and ESSC - two names of one fee
The innovation was not perceived very positively by the townsfolk, but among entrepreneurs it caused bewilderment and many questions. The reason for this was the two names of the same collection, which caused confusion in the minds of people. So, in the beginning of the year, a decision was made to combine all insurance premiums into a single fee, and the authority to consolidate payments was transferred to the tax authorities. In order to avoid a situation where citizens have to pay for the same thing twice, it was decided to rename the UST to ESS.
As for the issues of calculation, tax bases, benefits and reporting, in these issues the introduced single social tax since 2017 will not differ.
Debriefing in detail: rates, benefits, accruals, reporting
The categories of payers of this fee or tax have not yet been fully decided on this moment, they will remain the same. They will be individuals, entrepreneurs and organizations that make payments to citizens. Also, the obligation to pay the fee will be with legal professionals engaged in private practice, as well as notaries.
It is noteworthy that if the payer belongs to several categories at the same time, then the charge will have to be paid for each.
The tax base of the UST from 2017 will be the total amount of income and profits, after deducting from them all the costs and expenses associated with their extraction. As for the calculations, the tax percentage will be calculated from the profit for a specific tax period.
Another "trouble" for organizations was the need to calculate tax bases separately for each hired and full-time employee. In addition, when calculating, it is necessary to take into account both financial income, or monetary, and natural - physical, for example, the harvest obtained for agricultural enterprises. 
As for interest rates, they increase with the increase in the profitability of the enterprise. In this way, unified social tax UST from 2017 will be established for all kinds and types of enterprises and will affect all working citizens.
Certain exemptions will also be included in the calculation. They will affect the disabled, whose annual income is not higher than 100 thousand rubles. For them, the tax is not relevant. The same principle is provided for organizations that have hired disabled people, and the total payments to them during the year will not exceed the specified threshold. Those working under the simplified tax calculation and payment system may also not pay ESN. Tax payers on imputed incomes are also exempted from the social tax.
In addition, UST is not charged:
If UST is not paid
The consequences of non-payment of the unified social tax or fee will be fully felt by the employees of the “unscrupulous” enterprise or entrepreneur. Thus, they run the risk of losing “years” of work experience, receiving underestimated amounts of pension components (funded, insurance part), losing the opportunity to receive pension savings investment income. It is noteworthy that against the backdrop of non-payment of contributions, the country has already developed a practice of lawsuits, the essence of the requirements, within which it meant the payment of underpaid insurance premiums.
Our state is trying to protect the rights of the working population, introducing for employers various contributions. If an organization has employees, then it is obliged to fully answer for them, pay mandatory contributions to different funds.
One of these taxes is the unified social tax - UST. Let's figure out what this tax means for company employees, for employers and what is its rate.
This tax is familiar to the entire working population of the country, commercial and budget organizations. Having established such a contribution, the state realized the right of the working population of the country to free medical care in public medical institutions provided the working population with a pension and provides social benefits. Payments for this tax amounted to 26-30 percent of wages. But the Government of Russia in 2010 abolished this tax.
Instead, three different insurance taxes began to operate - Pension, honey. fear and social fear.
The government plans to return the single social tax. If this contribution is returned, this will simplify the rules for its payment. It will also reduce the number of checks. With the help of the introduced tax, the authorities hope to increase revenues to the treasury from those citizens of the country who, in one way or another, tried to evade paying taxes.
Who are the UST taxpayers
The payers of this tax will remain those market participants who paid contributions to the PFS, honey. fear, FSS:
- Jur. persons making payments individuals.
- Entrepreneurs who have employees.
- Notaries and lawyers in private practice.
Thus, taxpayers are all commercial and state organizations. If this is an individual entrepreneur without employees, then he pays a contribution for himself.
What is the object of taxation
In order to pay this tax to the state, it is necessary on the basis of Art. 235 of the Tax Code to make payments or other remuneration to individuals, which are carried out on the basis of employment contracts or civil law.
If a person performed any work or service on the basis of an agreement, an author's agreement and received remuneration for his work or wages, then the employer transfers social tax for him.
This tax is levied on the activities of entrepreneurs, farms which, taking into account the tax regime, calculate the tax.
Not subject to social taxes the following payments:
- Which were made within the framework of legal contracts during the transfer of property rights.
- Accrued in favor foreign citizens or LBG concluded with separate subdivision Russian organization under labor contracts.
Jur. persons and merchants make payments for hired employees, the object of taxation of which is wages or other remuneration.
Lawyers and notaries, heads of farms pay this tax when calculating income minus expenses.
Depending on the tax regime, different calculations can be made. For example, single tax at OSNO is calculated according to general rules for this system.
How the tax base is determined
In order to determine tax base, you need to take into account any payments and rewards that were made to employees. This is how the tax base is formed.
Employers pay this tax based on payments based on employment and legal contracts. tax rate established on the basis of Art. 241 Tax Code - the maximum was 26% with a tax base of less than 300 thousand rubles. If the income is higher, then you need to beat another percentage. This rate was distributed as follows:
- AT federal budget took 20%.
- Social fear took 2.9%.
- federal fund honey. fear - 1.1%.
- Regional honey. fear - 2%.
Bases and rates are subject to change. Currently, the total UST tax is 30%, but for some taxpayers a reduced rate of 26% is set.
To make a calculation, you need to know the tax base, whether the payer has a reduced rate or pays on a general basis. For example, a single tax under the simplified tax system can be considered at reduced rates in percent.
Depending on which mode the company uses, the calculation is made. If this is a simplistic person with income, then the calculation is taken from his main profit. If the mode STS income minus the expense, then the calculation is taken from the difference.
Also, the calculation of the tax may vary, it depends on the annual income of the merchant and tax deductions that have a certain margin.
The rate of social tax varies from the amount of accrual, that is, it decreases when a certain limit is reached. The rate and limit change every year. Therefore, it is necessary to make a calculation based on the amount received by the entrepreneur. The organization needs to look at how many charges have been made and whether the amount paid has reached a certain limit.
