Insurance premiums. Rates of insurance premiums (tariffs) in IFNS. Insurance premiums under GPC agreements

In 2020, legislators have prepared a lot of “surprises” related to changing the procedure for calculating and paying contributions to compulsory pension, medical, social insurance. In particular, in 2020, the marginal taxable base for the calculation of insurance premiums by tax agents was significantly increased, and the mechanism for calculating payments for self-employed entrepreneurs was also changed. In the article we will tell you what the insurance premium rates are in 2020, how to calculate the amount of contributions for legal entities, individual entrepreneurs “for themselves” and for employees.

Insurance premium rates in 2020 for organizations

In 2020, for organizations that act as tax agents and pay insurance premiums for employees, the previous basic tariffs for paying contributions, as well as additional tariff rates for income exceeding the taxable base limit, have been retained.

In 2020 limit value taxable base is set at the following level:

• when calculating contributions for compulsory pension insurance(OPS) - 1.021.000 rubles;
• when calculating contributions for compulsory social insurance (OSS) - 815,000 rubles.

In 2020, the limit on the calculation of contributions to the mandatory health insurance(CMI), as in previous years, has not been established.

The table below provides a summary of insurance premium rates in 2020:

When calculating an employee's income for exceeding the tax limit, the accountant should take into account total amount remuneration paid to the employee during the reporting period. If an employee is hired in the current year, and previously the employee received income from another employer, then the accountant needs to take into account only the amount of remuneration paid at the current place of work (income from the previous employer does not participate in the calculation).

Consider an example. 07/01/2020 Kupriyanov was hired by Magnit LLC. According to the results of July 2020, Kupriyanov received:

• salary - 17.006 rubles;
• allowance - 1.122 rubles;
• premium - 855 rubles.

The accountant of Magnit accrued contributions to Kupriyanov's income - 18.983 rubles. (17.006 rubles + 1.122 rubles + 855 rubles):

• for OPS - 176.26 rubles. (18.983 rubles * 22%);
• on the OSS - 550.51 rubles. (18.983 rubles * 2.9%);
• for compulsory medical insurance - 1.119.99 rubles. (18.983 rubles * 5.9%).

In the period from August to December 2020, Kupriyanov received the following amounts of remuneration:

The accountant monthly calculated the amount of income paid to Kupriyanov from the moment he started work, in order to exceed the maximum allowable amount of taxation.

Since during the year the summed income of Kupriyanov did not exceed the maximum allowable value, the accountant of Magnit accrues insurance premiums at the base rates:

Insurance premium rates for foreign employees

In 2020, employers paying remuneration in favor of employees who are citizens of other states or stateless persons accrue insurance premiums at the following rates:

• at OPS - 22%;
• OSS – 1.8%;
• on compulsory medical insurance - not taxed.

The above tariffs apply to employees who are temporarily staying in the territory of the Russian Federation. If the employee is recognized as permanently residing in the Russian Federation (has a residence permit), then when calculating contributions, the employer should apply the basic rates:

• at OPS - 22%;
• OSS - 2.9%;
• for CHI - 5.9%.

The income of foreign employees who have the status of a highly qualified specialist are subject to insurance premiums in the following order:

The income of employees who are citizens of the EAEU member countries are subject to contributions at the basic rates that are accepted for citizens of the Russian Federation. This procedure applies both to highly qualified specialists and to other categories of persons.

Consider an example . Margeladze Sh.L. is a citizen of Georgia. In March 2020, Margeladze arrived in the Russian Federation and got a job at Pharaoh LLC.

Margeladze's income for March 2020 amounted to 21.054 rubles. Since Margeladze has the status of a temporary resident in the territory of the Russian Federation (there is no residence permit), the accountant of Pharaoh LLC calculated insurance premiums in the following order:

Preferential insurance premium rates in 2020

In 2020, the right to apply preferential rates when calculating insurance premiums was retained for organizations participating in the Skolkovo project, charitable foundations on the simplified tax system, non-profit organizations social services, as well as for companies that implement the results of intellectual work.

Up-to-date information on feed-in tariffs in 2020 is presented in the table below:

Tariffs of insurance premiums for individual entrepreneurs "for themselves"

In 2020, the procedure for calculating insurance premiums that individual entrepreneurs pay "for themselves" has been completely changed. When calculating contributions for 2020, entrepreneurs do not need to be "attached" to the minimum wage indicator - now the amount of contributions is fixed in Article 430 of the Tax Code of the Russian Federation.

Contributions for compulsory social insurance of individual entrepreneurs in 2020 do not need to be accrued.

If the entrepreneur was registered during the year (after 01/01/2020), then the calculation of contributions for him will be made in proportion to the registration period:

StrContributions IP \u003d FixPl / 12 * ColPolMes,

where FixPl - a fixed rate of insurance premiums in accordance with Art. 430 of the Tax Code of the Russian Federation;
KolPolMonth - the period of actual activity, determined from the moment of registration to the moment of deregistration as an individual entrepreneur (in months).

If registration is made during the reporting month, then the amount of contributions in this case is calculated in accordance with the actual registration period (number of days in a month):

IP Str Contributions \u003d FixPl / 12 / ColdDnIncompleteMonth * ColdDnReg,

where ColdDaysIncompleteMonth- amount calendar days in incomplete month during which the individual entrepreneur was registered with the USRIP;
CoolDnReg- the period of stay of an individual entrepreneur on registration in the USRIP for an incomplete month (number of days).

Consider an example . 05/18/2020 Kurylenko registered as an individual entrepreneur (included in the USRIP). 11/30/2020 IP Kurylenko deregistered. Let's calculate the amount of Kurylenko's insurance premiums for the period from 05/18/2020 to 11/30/2020:

1. Insurance premiums for OPS for May 2020:

26.545 rub. / 12 months / 31 days * 14 days = RUB 999.01

1. Insurance premiums for OPS for the period from June to November 2020 (6 months):

26.545 rub. / 12 months * 6 months = 13.272.50 rubles.

1. Insurance premiums for CHI for May 2020:

5.840 rub. / 12 months / 31 days * 14 days = 219.78 rubles.

1. Insurance premiums for CHI for the period from June to November 2020 (6 months):

5.840 rub. / 12 months * 6 months = 2.920 rub.

The total amount of insurance premiums that Kurylenko must pay at the end of 2020 amounted to 17,411.29 rubles.

UST or unified social tax - as it used to be called insurance deductions employers for employees. In 2010 UST canceled, but the term remained: many accountants out of habit continue to call insurance premiums " social tax". What is UST and in what form it exists now, we will understand in the article.

Until 2010, the UST was regulated by Chapter 24 of the Tax Code of the Russian Federation. Then this section of the law, as well as the tax itself, was abolished, and the administration of insurance payments was transferred to the PFR, the FSS and the Compulsory Health Insurance Fund.

In 2017, payments for compulsory insurance, except for contributions for injuries, were again transferred under the jurisdiction of the Federal Tax Service.

So what is the correct name for the UST in 2018? Just "Insurance Premiums". They are regulated by chapter 34 tax code RF.

Who pays insurance premiums (UST) in 2018

Anyone who uses hired labor. These are organizations and individual entrepreneurs who hire employees under employment contracts. All of them are required to pay contributions for four types of compulsory insurance:

• pension;
• medical;
• social;
• from industrial accidents.

If an employee was hired under a civil law contract to perform some work or services, contributions need to be deducted only for pension and health insurance. Other taxes - by agreement of the parties. If you have any doubts about whether insurance premiums are correctly drawn up and what kind of deductions you need to pay for a particular employee, consult with specialists. This will help prevent fines and tax problems in the future. If the company's staff does not have a competent accountant, we advise you to contact the service professionals.

All deductions are made by the employer at his own expense. It is against the law to shift the tax burden onto an employee, even if he agrees.

For more information on how individual entrepreneurs pay insurance premiums for themselves, read the article.

Insurance premium rates (UST) in 2018, table

This table shows the standard rates for 2018:

* If the annual income of an employee reaches the limit value of 1,021,000 rubles. the rate is reduced to 10% by the end of the year.

** If an employee's annual income reaches the limit of 815,000 rubles, social insurance payments are not charged.

Terms of payment of insurance premiums (UST) in 2018

The term is the same for all types of insurance - until the 15th day of the month following the month in which income is accrued. If the 15th falls on a weekend, the deadline is shifted to the next working day after it.

Reduced rates of insurance premiums

Details of who is eligible for reduced rates in 2018 and under what conditions the exemption can be applied is contained in Article 427 of the Tax Code of the Russian Federation.

Here are the most common categories of beneficiaries:

1. Entrepreneurs and organizations on the simplified tax system that are engaged in the activities listed in paragraph 5 of paragraph 1 of Art. 427 of the Tax Code of the Russian Federation.
2. Entrepreneurs on the patent system in relation to payments to employees engaged in activities that are specified in the patent (except for rent, retail and catering).
3. Organizations and entrepreneurs on UTII that conduct pharmacy (pharmaceutical) activities.

For all the above employers in 2018, the pension insurance rate is 20%, and social and medical - 0%.

Unfortunately, in 2019, this benefit will no longer be valid for them - the period of reduced tariffs has not been extended.

The Ministry of Finance of the Russian Federation in its letter dated 08/01/2018 No. 03-15-06 / 54260 also announced that the extension of benefits for small businesses engaged in manufacturing and social spheres not included in the budget.

For the rest of the beneficiaries specified in Article 427 of the Tax Code of the Russian Federation, the benefits will continue to be valid, but with minor changes.

Upcoming changes to insurance premiums

In addition to the abolition of benefits, the following changes await employers in 2019:

The limit value for contributions to pension insurance will change to 1,150,000 rubles, for social insurance payments - to 865,000 rubles.

The 22% rate for pension insurance will become permanent. Prior to this, the general tariff was 26%, and the rate of 22% was to be valid only in 2017-2020.

Will grow up and fixed contributions entrepreneurs for themselves.

In 2019, individual entrepreneurs will have to pay for themselves:

RUB 29,354 for compulsory pension insurance;

RUB 6,884 for compulsory health insurance.

As for the 1% payment from incomes over 300 thousand rubles, nothing changes.
The maximum amount of the IP payment for the OPS in 2019 will be 234,832 rubles. (8 × 29,354 rubles).
In addition, in 2019, individual entrepreneurs who want to voluntarily pay insurance premiums for themselves in case of temporary disability and in connection with motherhood will have to pay 3,925.44 rubles to the budget of the FSS of Russia.

The size of insurance premiums and benefits change all the time and it is sometimes very difficult to track innovations. Confusion tax rates may result in fines. Understanding the intricacies of insurance premiums and paying all taxes on time is not difficult if you enlist the support of professionals. Employees of the service will help you understand the tax reforms and will take care of communication with the tax office. Try it - it's very convenient!

How to save on insurance premiums

There are few legal ways, but they do exist.

For example, you can conclude with a potential employee not an employment contract, but a student contract. Scholarships under a student agreement are not subject to insurance premiums.

Article 422 lists payments that are not subject to insurance premiums. Part of the employee's salary can be replaced by these payments. Yes, no tax material aid up to 4 thousand rubles per year, material assistance at birth and adoption of a child within 50 thousand rubles per child, daily allowance in any amount and compensation travel expenses, etc.

If you use the services of individuals under civil law agreements, you, in addition to personal income tax, must pay 22% of pension contributions and 5.1% of medical contributions from the remuneration under this agreement. Look for a person who provides the same services, but is registered as a sole trader. Sign an agreement with him as with an individual entrepreneur, and then he will pay taxes and contributions for himself.

At present, contributions to the state off-budget funds are calculated according to the previous tariffs, but taking into account the changed limits for each type of payment. We recall the mechanism for calculating insurance premiums and give a table of current rates for them for all payers whose duties include accruing and paying premiums in 2018.

Compulsory contributions to funds

All payments (remuneration) received for the performance of labor duties, other works and services on the basis of various agreements are subject to contributions (clause 1 of article 420 of the Tax Code of the Russian Federation), such as:

• copyright orders;
• publishing;
• concluded upon the alienation/granting of rights to works of art, science and literature, as well as other agreements involving the receipt of income from the performance of services and works.

The taxable base is the full amount of payments separately for each individual. The countdown of income amounts begins from the beginning of the year and is taken into account on an accrual basis until its end (clause 1, article 421 of the Tax Code of the Russian Federation).

In total, the volume of mandatory insurance premiums (SI) is 30% of the accrued payments and is distributed as follows:

• contributions to Pension Fund – 22 %;
• contributions to the Social Insurance Fund - 2.9%;
• contributions to the Compulsory Medical Insurance Fund - 5.1%.

Payment of insurance premiums

The terms for transferring the NE have not changed: payments must be made before the 15th day of the month following the reporting one (clause 3, article 431 of the Tax Code of the Russian Federation). Accounting for deductions is carried out without rounding, in rubles and kopecks. Payment of contributions and submission of reports on them (except for "injuries") is made in the IFTS.

Individual entrepreneurs and organizations that are employers are obliged, from payments to employees working under employment contracts, to monthly transfer insurance premiums for pension, medical and social insurance in 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 new chapter 34 of the Tax Code of the Russian Federation "Insurance contributions".

From payouts individuals under civil law contracts, it is necessary to transfer contributions only for 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

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 occupational risk relates to your main business.

In 2019 codes budget classification 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 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, the new reporting in the form SZV-STAZH, which reflects information about insurance experience insured workers. 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 report to in electronic format. 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 to electronic form by signing it qualified electronic signature(CEP).

Employers pay taxes on the wages of employees. For some groups of employers, reduced rates are provided or, conversely, additional contributions. We have shown what taxes to pay from salaries in 2018 as a percentage in the table.

What payroll taxes do employers pay in 2018

The taxes that employers pay on salaries can be divided into two groups.

• The first will have one tax - personal income tax. It is paid by the employee, and the employer acts as tax agent. When paying a salary to an employee, the employer withholds tax from the employee's income and transfers it to the budget,
• The second group will include insurance premiums for mandatory pension, social and medical insurance. The employer transfers these payments from its own funds.

The duties of a tax agent and payer of insurance premiums are performed by all employers without exception: both organizations and individual entrepreneurs.

Let's see at what rates employers transfer payroll taxes in 2019. There are changes. Overview of all amendments in the journal "Salary".

Payroll taxes in 2018: base rates (table)

Certain groups of employers have the right to apply reduced rates of insurance premiums. A number of employers, on the contrary, are required to transfer additional contributions. We will consider them below.

If an enterprise or individual entrepreneur does not have the right to apply reduced tariffs and is not required to calculate additional contributions, they consider payroll taxes at base rates.

Table. Base rates for payroll taxes in 2018

Here is an example of calculating payroll taxes in 2018 at basic rates.

Example

In January 2018, the employees of the enterprise received a salary of 78,000 rubles. The company pays contributions for injuries at a rate of 0.2%.

To simplify calculations, we assume that all employees are residents, tax deductions for personal income tax we do not take into account:

• Personal income tax is 10140 rubles. (78000 * 13%),
• Payment to the FIU - 17160 rubles. (78000 * 22%),
• Payment to the FSS for disability and maternity - 2262 rubles. (78000 * 2.9%),
• Injury contribution - 156 rubles. (78000 * 0.2%),
• Payment for health insurance - 3978 rubles. (78000 * 5.1%).

Payroll taxes in 2018: reduced tariffs (table)

See in the table who in 2018 will be able to pay taxes on wages at reduced rates.

Table. Reduced rates for payroll taxes in 2018.

Payroll taxes in 2018: additional contributions (table)

Employers pay additional contributions only for pension insurance and only when paying income to certain groups of employees:

• From the salary of crew members of civil airliners, additional contributions are charged at a rate of 14%,
• Additional contributions from the wages of miners are paid at a rate of 6.7%,
• Additional payments from the wages of workers in hazardous and hazardous industries depend on a special assessment of working conditions.

Additional contributions from the wages of workers employed in heavy and hazardous industries depend on whether a special assessment of working conditions has been carried out.

Table. Additional rates for paying taxes on salaries in 2018