New social tax. Deputies criticized a single social tax. Who is entitled to apply the reduced rate of the ESN

It took a year since the control over the payment of insurance premiums was again transferred to the federal tax service. According to officials, the administration of contributions to tax inspections is much better influenced by their collection. Behind the Foundation social insurance We also left the collection of contributions for injury and professional workers. How to count and pay insurance contributions In 2018 - We will tell all changes and fresh news on this topic.

How many MP for themselves should pay

First, the amount of contributions that each entrepreneur must pay for himself in 2018, even if it does not act real activities or has no income from business. The formula for calculating these amounts has changed compared to the past years. Now contributions are no longer tied to the minimum wagon, which shows a rapid and significant growth - from 7500 rubles at the beginning of 2017 to 9,485 rubles at the beginning of 2018.

It is expected that the minimum wagon equates to the minimum subsistence minimum Already k. If we consider that this amount is 11,163 rubles, then the former binding of the size of insurance premiums to the minimum salary would cause a sharp increase in payment of PP for themselves. To prevent this, the government decided to establish a fixed amount of insurance premiums for 2018.

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

• on mandatory pension insurance - 26 545 rubles;
• for compulsory medical insurance - 5 840 rubles.

Thus, each entrepreneur will need to pay for itself in 2018 at least 32 385 rublesWhat, compared with the previous year, means an increase of 4395 rubles. If the entrepreneur was registered in this quality not all year, then annual amount accordingly recalculate.

The calculation rule has not changed additional contribution For income over 300,000 rubles per year: still for pension insurance, 1% of the sum is charged. It also continues to restrict the size of the fees of the entrepreneur for their pension insurance. Maximum contributions In the PFR in 2018, IP for itself is 212,360 rubles: from the calculation of 8 * 26 545 * 12 months * 26%. Contributions to our social insurance IP pay voluntarily.

The table shows the required payments of the entrepreneur in 2018, calculated on the new law.

The deadlines for payment of payments of the IP partially changed: fixed amount At 32,385 rubles should be paid no later than December 31, 2018, and an additional 1% fee can now be paid later - until July 1, 2019, and not until April 1, as it was before.

IP Sergienko A.M. I received in 2018 the income of 1.3 million rubles.An additional contribution to pension insurance will be ((1,300,000 - 300,000) * 1%) \u003d 10 000 rubles. That is, only IP Sergienko A.M. Must pay for itself with such an income of 42,385 rubles. At the same time, a fixed amount of 32,385 rubles must be listed no later than 12/31/18, and 10,000 rubles can be paid both in 2018 and until July 01, 19 years.

For the convenience of paying taxes and insurance premiums, we advise you to open a settlement account. Especially now many banks offer profitable terms on the opening and maintenance of a conschange account.

How much should the fees payors for employees

According to the new chapter of the 34 Tax Code of the Russian Federation with payers of insurance premiums (except IP without workers, notaries, lawyers engaged in private practice) are also persons who produce payments and other remuneration individuals. This category includes:

• employers in labor contracts;
• customers on civil law agreements;
• ordinary individuals not registered as an IP.

Payers contributions pay at their own expense, and do not hold them from payments to an individual. Insurance premium tariffs in 2018 were preserved at the same level and are in the general case 30% of payments to employees. In addition, there are some categories of payers for which the insurance premiums rate in 2018 is significantly reduced. To be able to deduct on these reduced tariffs, the payer must observe mandatory conditions Articles 427 of the Tax Code of the Russian Federation.

Decree of the Government of the Russian Federation of 15.11.2017 No. 1378 established a limit basis for accrualing insurance premiums in 2018:

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

To achieve these payments (separately for each employee), the payer pays contributions. If the payer is included in prefidentally categorythen after reaching limit base Contributions for pension and social insurance workers are not paid. As for payments for medical insurance, their tariff for achieving the limit database does not change.

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

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

New contributions

Although since 2017, all functions for controlling the payment of contributions (except for injuries) are transferred to the FTS, the reporting remains to be taken to the funds.

IN Pension Fund:

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

IN Social insurance fund:

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

IN tax inspection surrendered, which combined in itself the information that was previously included in forms of RSV and 4-FSS. Hand over single calculation According to contributions, no later than the 30th of the following reporting period (paragraph 7 of Art. 431 of the Tax Code of the Russian Federation).

The government discusses the possibility of "resuscitation" of a single social tax (ESN), which was canceled in 2010. The main reasonAccording to which this initiative originated is the crisis state of the economy, and the need to increase the revenue of the budget. The refund of the ESN is considered as an anti-crisis measure that will help to cope with the budget deficit. According to preliminary estimates Esn will act again since 2017.

The issue of transition from the insurance premium system back to the ESN is very controversial. Opponents of the initiative declare that such a change is unlikely to be able to significantly affect the state of the budget. According to a number of State Duma deputies, the main source of replenishment of the revenue of the budget should be the production, and not contributions of citizens.

However, the government does not refuse the government from the thought of returning the ESN to life. It is assumed that in the event of this initiative, the tax rate will be established at the level of the current rates on insurance premiums.

Why do you need a refund of the ESN

After the collapse of prices for oil, the question of finding ways to increase the profitability has become particularly acute. State Duma deputies began to actively develop initiatives that would allow the inflow of funds to the budget. Among the proposed innovations - the abolition of the current system of insurance premiums and the refund of the ESN.

It is worth noting that the ESN was previously functioned in Russia until 2010, when it was decided to cancel, replacing contributions to the Pension Fund (PF), the Social Insurance Fund (FSS) and the Mandatory Foundation medical insurance (FOMS). However, now the Government is inclined to the idea that funds that are sent to the specified funds must be consolidated into a single stream.

For this, the refund to the ESN is optimally suitable, the introduction of which, according to preliminary estimates, will allow the Federal Tax Service (FTS) to control cash flowwhose volume can be about 5.9 trillion rubles.

Points for and against"

The authors of the initiative defend the Return of the ESN, arguing this to the need to attract additional funds to the budget for the implementation of anti-crisis measures. In addition, on the background of conversations about the possible elimination of the accumulative part of the pension, the introduction of the ESN deputies are called logical and natural.

However, opponents of the idea of \u200b\u200b"resuscitation" of this tax is much more. Thus, the Vice-Speaker of the State Duma Andrei Isaev declares that the refund of the ESN will not only bring the desired result, but also create new problems. The main disadvantage of Ukraine, according to Isaeva, is his takeadiness. With the system of social contributions, citizens know where their money goes, and are interested in paying contributions, because it guarantees them.

The ESN, in turn, does not answer the question of citizens, for which they pay their money, as the tax enters a single "boiler", from which the state can take funds to implement those measures that considers it necessary. This can undermine the confidence of the population to government agencies, not to mention the constant changes in the tax collection system create doubts about its "transparency".

The State Duma Committee on the budget and taxes also do not support the refund of the ESN. The agency believes that the introduction of this initiative will not be able to radically affect the current situation, and compared the transition to the ESN with the "shifting money from three bags to one".

Some experts express the opinion that the emergence of the issue of the return of the ESN is a consequence of an interdepartmental struggle, which has no relation to anti-crisis measures.

Analysts emphasize that the return of this tax can create additional difficulties in the form of the need to expand the state of controlling bodies and sufficiently large expenditures for the implementation of the initiative. Thus, the feasibility of administration of the ESN causes a lot of doubts.

Expert opinion

Most experts agree that the refund of the ESN is a kind of "cosmetic" measure that creates the illusion of reforms, but in fact provides for only the redistribution of resources. This may allow to some extent to increase the revenue part of the budget, but it will not solve existing problems.

The country needs a fundamental transformation of the economy, which will give the opportunity to reduce the dependence of economic growth on the state of oil quotes. To do this, it is necessary to identify industries that can be the basis of competitiveness and stimulate their development.

To exit the crisis, it is also necessary to weaken the pressure of the state to business. Entrepreneurship is one of the main economic growth engines, so in the current crisis conditions it is especially important to give it as many opportunities as possible for development. The newly adopted government decision on the ban on small business checks is an important step in this direction, but this is not enough.

In the Kremlin, it is understood that the refund of the ESN in 2017 can lead to a deterioration in the current situation, therefore it is not included in the anti-crisis plan. This initiative is quite controversial and meets acute criticism, both among government representatives and the population. Thus, talking about the unequivocal return of the ESN at least prematurely.

The modern taxation system in Russia is a complex and tangled industry. In the amount, all charges take out a significant part of the income of citizens, but in most cases, weathered funds are used to form pension payments, salaries and other elements of financing. Special attention In 2019, ESN deserves (a single social tax). At the legislative level, it was officially canceled six years ago, but the fees in the FIU, the insurance fund and the health insurance fund remained. What had previously called social. The tax, now acquired another name - social contributions (which is essentially the same thing). In fact, the term ESN is still actively applied in practice.

To deal with what it is, to understand what a bet is applied and how many deductions in various funds It must be carried out, it is necessary to carefully examine the provisions of the Tax Code, various acts, government regulations and orders operating in 2019. Unfortunately, not always theoretical knowledge is enough to use them in practice, and calculate social. Taxes on the current rate. In order to fully navigate in the field, it is necessary to have practical experience and know all the latest innovations in the industry. An alternative option in the current circumstances will be the appeal to the qualified expert.

To enlist qualified support, in 2019 it is not even necessary to leave the house. Consultation of lawyers online - an affordable and convenient option for residents from different parts of the country. A remote legal expert examines the circumstances of the case will give advice, develop an individual algorithm of actions. Focusing on the recommendation of the professional, applicants will be much easier to carry out calculations, fit in terms of payment, avoid common legal errors and bypass sharp corners of the legislation.

Unified Social Tax and Tax Object in 2019

Pay one social. tax is required by those who have a job and gets permanent wages. Enrollment of funds is carried out using budget and extrabudgetary resources. In 2019. russian government seriously thought about replacing social contributions and payments to single taxhow it was before.

Esn taxpayers can be divided into two groups. The first category includes individual practitioners. The second includes organizations and enterprises that produce payments to employees under an employment contract for their work and provision of services. The object of taxation on the ESN is profit and income. However, this does not include payments on a civil law agreement having property, i.e. transmitting real rights to property.

The Tax Code in 2019 provides for the possibility of obtaining tax deductions. The benefits lies in the fact that a certain amount of income (salaries, remuneration) is not taxed. At the legislative level, it was assumed that the object of taxation cannot be paid, which cannot be characterized as income tax expenses. This rule concerns payers organizations. When it comes to PI taxpayers, the costs of the calculation takes the costs that were used to reduce tax base NDFL.

To understand who is obliged to pay social. Contributions, together forming the ESN, in 2019 it is better to ask for help from a qualified professional lawyer. Competent support for the lawyer will become indispensable, especially if the IP or the organization hired a foreign citizen. Here everything will depend on whether he is tax Resident RF or not. However, regardless of the status, the employer will be obliged to pay contributions for the employee to the Pension Fund, the rest of the social. Payments will join after a foreigner will work in Russia on legal grounds for more than six months.

Tax base and benefits for the ESN in 2019

The main component of the element affecting the size of the ESN in 2019 is the tax base. It is the amount of payments, if we talk about an enterprise or organization that has a staff. If we consider IP leading private practice, their tax base is the difference between profit and incurred costs. In both cases, one tax period is taken as the basis of the calendar year. At the same time, reports in the FTS will need to be handed over quarterly, according to the results of three months, six months, 9 months and year.

It is important to note that before calculating the tax base for the ESN in 2019, it is necessary to clarify which benefits are provided for taxpayers. Often, falling under the preferential category, people manage to save part of the personal budget. Reduce social size. Contributions can organizations, individual entrepreneurs and individuals who paid for each employee not more than 100 thousand rubles for the tax period, and at the same time recipients were:

• disabled 1 or 2 groups;
• relatives of people with disabilities;
• socially unprotected population categories.

There are institutions and enterprises that do not receive complete liberation from collecting, but can take advantage of serious benefits. Pay social Executions only in the FIU and anywhere else has the right to enterprises in the field of education, scientific research, machine producing, textile industry.

I wonder what compulsory deductions There are only fees for FIU and medical insurance. Insurance contributions are optional and voluntary. However, refusing them, you are essentially risking and increase the chance of a number of negative legal consequences.

Calculation and payment of unified social. tax

The formula for calculating the ESN is the works of the tax base and rates. The second element consists of three types of social. Contributions:

• 22% must be deducted to the Pension Fund;
• in the insurance fund - 2.9%;
• in the fund of compulsory medical insurance 5.1%.

Social tax rates can be changed. Decision reduction will be made after reaching a certain limit in accrual. For example, if the employee was paid for less than 796 thousand rubles per year, the rate will remain at a level of 22%. When the amount of deductions are more represented by the threshold, it will be held for translating to the FIU will be only 10%. Similar conditions operate for social. contributions to the insurance fund. Here, when crossing a limit of 719 thousand rubles per year, the collection rate will be 0%. In 2019, such conditions have not yet been provided for the Medical Insurance Fund.

When paying the ESN, it must be borne in mind that the amount of the contribution cannot be rounded to any of the parties. The amount of payment should be accurate to kopecks. To make funds to the account should be up to the 15th day of the month following the final period of the reporting period. If the amounts of advance payments are not enough, the difference will have to pay extra tax period until April 15. The declaration should be filed to the FNS authorities until the end of March, which is completed after the end of the tax period. Payment is carried out through separate payment orders to each fund.

If the face wants to ask tax service The deferment of payment on the collection, it is necessary to make a competent statement. A document compiled with errors and inaccuracies will not be adopted for consideration. There is no single form of petition, the application should be issued in arbitrary form. To exclude negative legal consequences, it is more correct to download an example of a document in the network in advance, and prepare your own option by analogy.

About seven years ago, a single social tax (ESN) was replaced by others. social payments, in particular, contributions to insurance funds. Since 2017, the Government of the Russian Federation intends to return the ESN in order to ensure the guaranteed fulfillment of all social obligations to the population.

So, let's figure it out why you need ESN, how to count on it and who is obliged to list funds, as well as how to control this event.

As we noted, legally this species tax obligations No longer exists about seven years, however, in fact, all the listed contributions to insurance funds are ESN:

The appointment of the ESN is that with the help of these contributions, the company will be able to guarantee its employees social rightsNamely: the pension allowance, temporary disability allowance, paying a different nature as part of social support. In particular, it is from this source that the funds needed to provide free assistance in medical institutions will be paid.

In addition to the main changes, for the ESN in the form of insurance premiums this year, several more amendments related to the payment of accruals were made:

• when calculating the contributions for the ESN, it is forbidden to perform rounding in any direction;
• the concept of maximum indicator for calculating the contribution to the FIU is introduced;
• it is forbidden to collect insurance premiums from the output benefit of dismissed employees, which is less than three-month sizes, as well as with travel, if all expenses are confirmed documented;
• payments will be accrued for foreign citizens with which the employer has an employment contract.

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Who is obliged to pay the US

All citizens who have official employment automatically commit themselves to pay the ESN. Two large groups can be distinguished:

• individual entrepreneurs engaged in private practice - must make deductions from all types of income, after accounting of expenses;
• individuals who are not related to the group of individual entrepreneurs, but carrying out payments in favor of other citizens. The entire amount of payments that were made by individuals on labor contracts and GPC agreements are becoming an object of taxation.

Schematically, the transfer of funds will be implemented as follows:

All supervisory measures will have serious consequences, and the duration of the inspections can range from 4 to 6 months. The basis for the inspection can be:

• the presence of regular disorders that need urgent verification and adoption of special measures. All violations must be fixed and documented;
• if violations of taxpayer branches are revealed;
• in the documents there are inaccuracies or the taxpayer cannot provide the requested information;
• insurance contributions are listed untillion.

If the listings cannot be made due to force majeure, then the taxpayer in this case can contact the IFX and ask for a deferment or installments on the payment of the ESN.

How to calculate the ESN

Esn rates in 2017 will remain the same as before. The overall indicator will be made up of such contributions:

• contributions to the FIU - 22%;
• deductions to the FFOMS - 5.1%;
• FSS - 2.9%.

The maximum possible size of the database in the current year is:

• the Pension Fund - 876,000 rubles. The rate can be reduced if the indicator has reached the installed limit;
• in FSS - 755,000 rubles. When this indicator is reached, the rate will be zero.

If the size of the fund for accruals in the FIU exceeds the limit, the tariff will be reduced to 10%. Unified Social Tax in 2017 Bet:

For IP, the procedure for calculations is somewhat different:

1. They are not obliged to list contributions to insurance funds, except for mandatory FIU and FFOMS;
2. For calculations, this indicator is used as a minimum wage;
3. If the IP revenue for the year exceeds 300,000 rubles, then all the accruals are added 1% of the amount exceeding the established limit.

The formula for calculating calculations is as follows:

• 12 * 5.1% * Mrot - the amount of the contribution to the FFOMS;
• 12 * 26% * Mrots - the contribution to the FIU.

Example of calculating the ESN

As an example, the following situation can be given as an example of the calculation of the ESN:

The company "Globus" paid an income of 1,150,000 rubles for the reporting period. It is necessary to calculate the ESN, the amount of insurance premiums.

To determine the amount of contributions for the ESN, you must perform the following calculations:

1. 718 000 * 2.9% \u003d 20 822 rub. - Social contributions within the established limit of 718 thousand rubles;
2. 796 000 * 22% + ((1 150 000 - 796 000) * 10%) \u003d 175 120 + 35400 \u003d 210 520 rub. - pension sum to pay, taking into account the exceeding the limit;
3. 1 150 000 * 5.1% \u003d 58 650 rub. - Medical payments.

Total, the total size of the ESN to be paid is: 20 822+ 210 520 + 58 650 \u003d 289 992 rub.

Single Social Tax (ESN) - This is the concept applied in taxation until 2011. At his expense is implemented by the right of employees on free help in certain medical organizations. It also allows employees to count on public retirement and social benefits.

The tax is credited with both budgetary and extrabudgetary funds.

In fact, this type of taxation was canceled six years ago, but various social contributions across the old manner call social tax.

Changes in insurance premiums since 2017

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Who should do deductions for a single social tax

Taxpayers are all who have official work on labor contracts or gPC agreements (There are differences in the bets).

All who must pay social tax is made to divide into two groups:

1. All persons who pay payments to individuals, individual entrepreneurs, various kinds of organizations and enterprises, individuals who are not individual entrepreneurs.
2. Individual entrepreneurs engaged in private practice.

What is the object of taxation

Objects of taxation for a single social tax are slightly different from taxpayers of the first and second subgroup.

For those persons who relate to the first group, the object of the taxation will serve all payments made by individuals in various agreements (and by labor, and for all types of civil law).

For persons belonging to the second group, all types of income from work will be considered an object of taxes after deducting certain expenses.

Social tax rate, example calculation

Note! For residents Toserrate Contributions reduced before 7,6%
For clarification, you can contact us!

In 2017, the ESN rate has not changed, remained at the level of 2016. It develops out three species Contributions:

• deductions to the pension fund that make up 22%;
• deductions to the insurance fund that make up 2,9%;
• deductions to the Medical Insurance Fund, which make up 5,1%.

Attention!Instead of the Single Social Insurance Harness of the ESCC from January 1, 2017 introduced insurance contributions to the Federal Tax Service of Russia.

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created territories of an advanced socio-economic rope (TOSER)

Toser - This is analogue special economic zone (SEZ) - providing tax preferences:

• income tax in the first year - 5%, in subsequent years - 10% (without a 20%),
• earth tax - 0% (without a network of 1.5%),
• property tax of organizations - 0% (without a 2..2%),
• insurance contributions to state extrabudgetary funds (Pension, Medical and Social Insurance) - 7.6% (without a 30%).

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In essence, it means legalreducing tax burdena significant amount of extension value (according to our estimates from 25 to 42% of paragraphs), that is, the processing industries, production will be economical on taxes to start a new project for production and processing, being a resident of Toser:

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Individual entrepreneurs (IP) have a slightly different calculation system.

The entrepreneur must deduct funds in pension Fund and health insurance fund.

Executions into insurance funds are optional and voluntary. All these contributions from individual entrepreneur Directly proportional minimal size wages (minimum wage).

Thus, the deductions to the pension fund will be 26% of the minimum wage per year: 12 * 26% * Mrots. The contributions to the medical insurance fund are calculated in a similar way, only 5.1% rates are calculated.

All contributions of an individual entrepreneur also depend on its annual income. If he exceeds the threshold in three hundred thousand rubles, then all deductions are added one percent of the amount that exceeds the named limit.

But the size of the contributions also has a certain border. So, maximum size Considering to the Pension Fund in 2016 makes up a little less than 155,000 rubles.

The size of the social tax rate may vary depending on the amount of accruals. That is, it can be reduced when a certain limit is reached.

Every year this limit changes. No exception and 2016. Such Esn rates have changed, they are different for contributions to the Pension Fund and the Social Insurance Fund.

Pension Fund: When calculating less than 796 thousand rubles, the ESN rate is 22%, with more than 796 thousand rubles, the ESN rate decreases to 10%.

Social Insurance Fund: When calculating less than 718 rubles, a rate of 2.9%, more than 718 thousand rubles - 0%.

On the return of a single social tax, you can learn from the video.

Unified social tax: latest news, Changes in 2016

In accordance with the budget law of the country and changes in Tax Code The Russian Federation in 2016 occur certain amendments related to the payment of the ESN:

1. An increased number of enterprises with the right to electronic reporting.
2. When deducting contributions for a single social tax is now prohibited to round the amounts in any direction.
3. IN regulationsconcerning taxation added new items.
   The maximum indicator for the accrual of payments to the FIU (Pension Fund) was recorded.

   There are no such restrictions yet for the Medical Insurance Fund.

4. There are changes related to insurance deductions at the dismissal of the employee.
   Now only amounts that are less than three are not subject to insurance premiums. average monthly earnings, as well as payment of travel expenses.

   But the latest costs must be documented.

5. Those employers who arrange in their organizations foreign citizensNow obliged to pay contributions to the goals of pension insurance.
   Exception is only attracting high-class specialists from abroad.
6. In the event of any problems or force majeure situations, it is now quite realistic to declare the deferment of payments for a single social tax or by their installments.
   This is possible with an unreasonable financing delay, for seasonal enterprises and under circumstances that do not depend on the employer - force majeures (man-made catastrophes, natural cataclysms, military operations, etc.).

   The question of a delay or installment of deductions is solved after submitting an established sample application to relevant organizations (social insurance fund, health insurance fund or pension fund).
   And there will be a certain decision.

7. Changes have been made that are associated with the audits of the organization by supervisory enterprises.
   The timing of the inspection can be increased from four months to six months in the presence of serious reason.

   These grounds include the following: documented facts of violations requiring urgent verification and implementation of urgent measures; Checking enterprises whose branches are located in different constituent entities of the Russian Federation; Lack of documents requested during verification or their inaccuracy; lack of insurance deductions in set time; Delay check for force majeure circumstances.

Similar changes are always taken by the legislative authorities at the end of the fiscal year to schedule financial work Next year (reporting period).

About the Unified Social Tax is described in detail in the video.

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