The ESN rate is. Deputies criticized a single social tax. Social tax rate, example calculation

Our state remains, in essence, social. Even in the current complex financial conditions It tries not to lower the plank of social obligations. It turns out not always. Some social tax serves as a certain support in the performance of these tasks. About him now and will be discussed.

Esn in 2020: why need

Esn abbreviation is deciphered as a single social tax. Before moving on to the issue of the amount of the ESN in 2020, we will discuss briefly on the nature of this tax, its tasks and tax facilities.

To begin with, we will explain that this tax has not yet existed for several years, it was canceled 9 years ago. But by habit, different contributions of this purpose are called a single social tax. In addition, there is a chance that it will be returned.

It is calculated both with the help of budget and extrabudgetary sources of funds. Purpose of the ESN - providing opportunities for employees in the future state pension and a number of social benefits. From the same source allocated the necessary amounts on free help in medical organizations, The list of which is defined by law.

Who pays, what is the object of taxation

To deduct this type of tax must everyone who officially work. These are two large groups of taxpayers.

1. IP engaged in private practice.

2. Physicians who are not related to the category of individual entrepreneurs; IP, enterprises and organizations, specific people, what make payments to individuals.

These groups have somewhat different objects of taxation on a single social tax. The first group should make deductions from all types of income left after accounting by the law indicated by the law. For those who fall into the second group, the entire volume of payments is becoming the objects of taxation, which was carried out to individuals under contracts of different types: both by labor and throughout the spectrum of civil law.

How the ESN rate is calculated in 2020

For the main group of taxpayers, the ESN rates in 2020 remained the same as before. What makes it going? Of these three species of payments:

• contributions for compulsory pension insurance, the rate on which is 22%;
• deductions for compulsory medical insurance, their size is 5.1%;
• payments to the Insurance Fund, which make up 2.9%.
• accident Insurance Payments, the rate depends on the risk of business activities.

For the maximum amount of pension insurance contributions in 2019, the amount of 234,832 rubles was adopted, in 2020, a plank maximum size pension contributions It will increase to 259,584 rubles. As for the interest rate, it varies somewhat depending on the amounts of accruals.

When reaching the limit set on this yearIt can be adjusted towards the decrease. In 2019, the aforementioned rate of 2.9% by the Fund social insurance It is used for accruals for the amount of less than 865,000 rubles. If the amounts are more than 865,000, then the rate of this fund It will be zero. In 2020, contributions are paid to the FSS until the amount of income is 912,000 rubles.

With regard to contributions to compulsory pension insurance, the rule is the same: if accruals are less than 1,50,000 rubles, the ESN rate is established at 22%, and when paying over 1,50,000 rubles, it decreases to 10%. In 2020, at the income of 1,292,000 there is a rate of 22%, and over this amount rate decreases to 10%. For mandatory medical insurance Limit restrictions were not established, in 2019, from the entire amount of income, 5.1% calculate.

Features of calculations for IP

How many percent of the ESN in 2020 will have to deduct individual entrepreneurs? For IP, a somewhat different calculation system has been developed. First, they are not obliged to pay in insurance funds, can do it only on voluntary principles. Behind them remain mandatory deductions In two funds: pension and medical insurance. In 2017, both were estimated proportionally minimal size wage.

The formula was as follows. The deductions to the medical insurance fund are calculated based on the rate of 5.1% of the minimum wage per year, that is, 12 * 5.1% * Mrots. For Pension Fund The calculation is similar, only apply a 26% rate.

Need to keep in mind: if income individual entrepreneur The year will be higher than three hundred thousand rubles, then one percent of the amount on which the limit is exceeded by the amount on which the limit is exceeded above.

Major changes in the ESN

Speaking about the table eSN rates In 2020, it should be remembered also about a number of amendments related to the USA payment, which are submitted this year due to changes that affect the Tax Code of Russia.

1. Now it is impossible to roundage the amounts (in any direction), producing contributions to the ESN.

2. The concept of maximum indicator appeared to accrue payments to pension insurance. It is fixed by law, as well as appropriate changes and regulations Local nature concerning taxation. But in medical mandatory insurance There are no such restrictions yet.

3. Insurance contributions will not be charged with the amount compensatory payments which is less than three average monthly earningsIf the employee is dismissed. This innovation concerns pay travel expenses. And they will not be accrued insurance interestBut only if these expenses will be documented.

4. For foreign citizensemployers, employers, too, will also be obliged to deduct the necessary amounts for purposes. pension insurance. Exceptions are provided only for high-class foreign specialists.

5. The number of enterprises that are given the right to electronic reporting, increased.

6. Fixed contributions IP will not be calculated on the basis of the minimum.

Changes associated with deferred and control checks

Supervisory enterprises Now, if there are serious grounds, can increase the duration of checks from the previous four months to six. Such grounds are:

• serious violations that require urgent verification and adoption of immediate measures; they must be fixed and confirmed documented;
• violations on branches located in different subjects Russian Federationrequiring checks;
• inaccuracy in documents or the lack of requested data;
• involctivity of insurance deductions, including for force majeure circumstances.

The employer (SP) has the right and even must, in case of such emergency circumstances, ask for a delay or installment payments for a single social tax. These may have such reasons as an unreasonable financing delay, and for enterprises leading seasonal work, also force majeures: man-made and natural disasters, military operations, etc.

Subject of taxation will need to be submitted to the appropriate organization the statement of the established sample. On its basis there will be a certain decision.

Esn rates tables in 2020

Tariffs of insurance premiums in 2020

Reduced fares of insurance premiums in 2020

PI categories for which the preferential rate in 2020 was canceled

Insurance premiums IP "For yourself" in 2019

Insurance premiums IP "For yourself" in 2020

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Since January 2017, contributions for compulsory insurance in case of temporary disability and due to maternity, as well as pension and medical contributionsThe Federal Tax Service will again be administered. In practice, it has already been used in Russian legislationFrom 2001 to 2009, a single social tax was paid (abbreviated secrets). Now the insurance premiums will be referred to - Single Social Insurance Collection (Abbreviated ESCC).

However, the insurers will not cease to interact with the funds. The FIU will continue to receive personalized reporting, and FSS is to check the costs of social ones. This will change the composition of reporting and innovations will appear in the definition of a taxable base on contributions.

Changes made two Federal laws from 07/03/16 No. 243-FZ and from 03.07.16 No. 250-FZ and include the following:

Amendments to the Tax Code of the Russian Federation were amended, part of the second will be replenished with Chapter No. 34 (articles from 419 to 432) "Insurance premiums". All the basic principles of taxation of taxes, penalties and fines that are valid for taxes, since 2017 will be distributed to insurance premiums.

Unified Social Tax in 2017 - the rate is only 30% for most categories of insurers, is calculated in order to ensure employees of enterprises in various targets social benefits. This is, first of all, state pension payments, benefits for sick leave, health insurance individuals. The procedure for calculations and payment of insurance premiums has changed since 2017 in connection with the adoption of chapter 34 of the NK, to a certain extent similar to Chapter 24 "ESN" (Law No. 213-FZ of 24.07.09).

We'll figure it out that it implies the concept of one social feewhich rules are calculated. We learn actual rates by the categories of employers, as well as let's talk about how to report on this tax and where to pay accrued amounts.

Unified Social Insurance Contribution of ESSS - the history of the emergence

The main role of the ESN is the accumulation of the financial "pillow" to provide the population with qualitative social conditions. Revenues to the budget of funds from payment of a single social insurance fee are sent by appointment depending on the content monetary operation - for the provision of services medical care Medical institutions, on the payment of benefits established by the state (including decreh), pensions, benefits. The rate of taxation directly affects the efficiency of obtaining social benefits to workers.

Despite the fact that the ESN was actually canceled in 2009, the tax retained its purpose and essence. Consolidation of funds in terms of retirement, social, medical insurance guarantees an increase in tax collection. A simplification of the procedure for calculating, reporting and payment reduces the possible errors and shortcomings of taxpayers. Since 2017, the direct federal authority that implements the administration and control of deductions for social needs, the funds in the funds are given below, appointed the FTS of the Russian Federation. Contribution management on injuries remains in the jurisdiction of the FSS.

Single insurance premium 2017

The assumptions that the FTS wants to introduce a single social contribution, have arisen for a long time. The practical cancellation of the ESN (acted in 2001-2009) and the transition from the regressive method of calculating the scale to the constant was not justified by the assigned hopes. Taxpayers received a complicated document flow in terms of reporting and payment documents, the number of inspection bodies has increased. The state faced a decrease in the level of settlement with the budget and extrabudgetary funds, there were violations of the payment discipline and partial loss Controls for accrual fees.

Return of administrative functions by tax authorities became a reality with the signing by the President of the Russian Federation V.V. Putin Decree No. 13 dated January 15, 16, in the NK appeared new chapterThe insurance premiums in the FSS, the FIU and OMS united in one tax. What globally changed for taxpayers since 2017?

Single Social Insurance Contribution - Basic Provisions:

• Administration - since 2017 is carried out by FTS. For the FSS there remains control of the accrual and payment of "injury", for the FIU - reporting in the form of the SZV experience and SZV-M.
• Payment payers - Employers companies ( legal entities and IP), entrepreneurs, self-employed population.
• Tax object - For employers, payments are included in the framework of interaction with employees, for IP - income from activities.
• The overall rate is the size of the 2016 system and is 30%: in the FIU - 22,%, in the FSS - 2.9%, in OMS - 5.1%. A little changed the procedure for the use of preferential reduced tariffs for some categories Business.
• Fixed contributions for IP - calculation is carried out on the basis of the minimum wage, the percentage of income from exceeding the limit is added. The magnitude of the maximum income is 300 thousand rubles.
• Reporting - A new unified EMS account was approved, to provide which for the first time in the first quarter of 2017. Until April 30 (due to weekends / holidays, the deadline was postponed by May 2).
• Reporting format - Be sure to represent the TCS in in electronic format For policyholders with the number of over 25 people, everyone else has the right to report on paper.
• Payment of contributions - all payments formed since 2017 are drawn up on new details (Settlement account of the Federal Tax Service, the CBK, the name, the Inn / CPP of the recipient). Last periods are also paid to the address of the FTS, including calculations for foaming, arreed and fines.
• The timing of payment of contributions - not changed. As for now, companies need to list the ESCC to the 15th of the next day for the reporting month. For fixed payments, IP have established other terms: within the amount of limits, taxes should be paid until the end of the calendar year, according to additional accruals, the deadlines are extended to 1 Apr. 2018
• Responsibility for violating the timing of the ESCA payment - the sanctions provided for tax violations are applied (200 rubles. For each not in time a reported report), up to blocking the settlement accounts of non-payers, the direction of the collection claims to the bank on the write-off of unpaid amounts. The FSS is still entitled to apply sanctions on contributions to "injury", and the staff of the FIU may finf the companies for violating the rules of reporting in electronic form (1000 rubles) and for non-compliance with the deadlines for the delivery of personal accounting (for each insured person 500 rubles are charged) .

The main category of taxpayers of the ESCC is obliged to calculate taxes on the Tariffs of 2016. The breakdown includes 3 types of insurance: medical, social, at least (temporary disability, as well as motherhood) and pension. Interest rate equal to:

• 22% - in terms of pension contributions.
• 5.1% - in terms of contributions on compulsory medical provision of citizens.
• 2.9% - in terms of social security contributions.

Note! The rate for calculating contributions to "injury" is determined by the FSS bodies depending on the type economic activity Companies and performance of work for the last fiscal year - revenue, number, etc.

Limits 2017.

For the correct calculation of sums, data on the income of employees will be required. The amount is calculated by the growing result from the beginning of the calendar year and at the end of the reporting period (quarter, half of the year, 9 months). The government in Resolution No. 1255 of 29.11.16 was established limit dimensions Taxable base for which general insurance rates are applied:

• In terms of pension contributions - 876,000 rubles. Following payments are subject to taxation at a rate of 10%.
• In terms of social contributions - 755,000 rubles. All that is over, not taxed.

Injury and contributions in the medical fees are subject to without the use of limits. An example of a practical calculation is shown below.

An example of ESCC charges in 2017 with the expectation of over limits:

Suppose cEO Enterprises reporting period Got a growing outcome 900000 rubles. Calculate accruals on contributions are necessary:

• Pension - 195120 rub. (876000 x 22% + (900000-876000) x 10%).
• Social - 25404 rubles. (876000 x 2.9%).
• Medical - 45900 rubles. (900000 x 5.1%).

Reduced tariff bets

Preferential reduced rates installed chapters. 34 NK for certain types of insurers. Tariffs are stored at the same level. Innovations are provided for "Simplist residents". The maintenance of preferential activities under which the use of reduced tariffs is legitimate, limits the amount of annual income of 79 million rubles, and the share of revenues for the OKVED inflation should not be less than 70% of the total aggregate of the organization's revenues. In case of exceeding the specified parameters of the ESCC, it is required to recalculate at common rates.

The main categories of payers of insurance premiums at low rates of 20%:

1. Grearants- "Simplifiers".
2. Pharmaceutical institutions, pharmacies.
3. Charitable structures.
4. "Simplifiers" spheres of mass sports, art, culture, social services, health, education.
5. Entrepreneurs on PSN.

At a total rate of 14%, the participants of Skolkovo operate; Tourist companies in individual economic zonesattributable to special; IT companies. In addition, for some categories of taxpayers, a total rate is 7.6%.

Fixed contributions from IP

Entrepreneurs and self-employed categories of individuals also do not expect significant changes. The calculation and payment of fixed payments are carried out separately, with a breakdown of pension and medical support (social payments are not necessary). The size of the ESSS is influenced by the Mrometa approved at the beginning of the year (from January 1.17. 7500 rubles), as well as the total income of the insurer. At the same time, taxes within limits are calculated by old tariffs, and for the amounts of exceedments an additional tax was introduced - 1%. Total insurance premiums are equal:

• In the PFR - 23400 rubles.
• In OMS - 4590 rubles.

Conclusion - in fact, a single insurance premium changed administrators in fFR face and FSS on the FTS. The breakdown and the details of the ESCC in 2017 remains at the same level. Main innovations, essential for insurers:

1. An increase in limit limits to determine contributions in terms of pension and social insurance.
2. Introduction additional tax 1% for IP.
3. Changes in details for payments, including CBC for taxes, penalties, fines.
4. The approval of the new single calculation on the ESCC, a personalized report on the experience while developing.

In 2016, it became known that a new single insurance fee would come to replace the insurance premiums. In fact, the country was supposed to return to the payment of a single social tax (ESN), with which accountants said goodbye since 2010. Ultimately, the government decided not to change the name of the payment. As before, the insurers calculate the insurance premiums, but they pay them into the federal tax service. There is one exception: as before the change of the administrator of the contribution, you need to pay contributions from accidents in the production of industrial accidents.

Many accountants among their colleagues are referred to as the insurance premiums of the ESN. In this article, we will also use this concept. But it is worth remembering that the NK of the Russian Federation does not contain such a term.

Contribution rates in 2020 (table)

Insurance contributions in 2020 includes four types of contributions:

• in the case of motherhood and illness;
• medical;
• pension;
• on injuries.

The overall contribution rate in 2020 is 30% plus the rate of insurance premiums against accidents (variable value and depends on the danger of production). Tariffs in 2020 are directly dependent on the maximum value of the base for calculating insurance premiums. The sizes of tariffs for the predominant mass of payers (Art. 425 of the Tax Code of the Russian Federation) are shown in the table.

Table Tariffs

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Where to donate reporting

In 2020, contributions must be reported to FTS and FSS.

In addition to this calculation, the policyholders need to be handed out the form of 4-FSS. Since 2017, the form has become more simplified and contains numbers only on "traumatic" contributions. Paper version of the form must be passed until the 20th, and the electronic version - until the 25th day of the month coming over the reporting period.

Example of calculation

The wages fund of the KGB LLC in February 2019 amounted to 358,378 rubles. None of any of the employees of payments went beyond the limit established by the law. LLC "KGB" does not have benefits. At the rate of 0.3% of LLC KGB pays "traumatic" contributions.

Accountant LLC "KGB" calculated contributions and obtained such values:

OPS \u003d 358 378 x 22% \u003d 78 843,16 ruble

OMS \u003d 358 378 x 5.1% \u003d 18 277.28 ruble

OSS \u003d 358 378 x 2.9% \u003d 10 392.96 ruble

Contributions for injuries \u003d 358 378 x 0.3% \u003d 1 075,13 ruble.

TOTAL IN FTS software different KBK LLC "KGB" will list contributions worth 107,513,40 rubles (78 843,16 + 18 277.28 + 10 392.96). In FSS you need to send 1,075.13 rubles.

Despite the transfer of insurance premiums from next year tax ServiceSpecial changes in the order of their accrual are not expected. From January 1, 2017, head 34 begins to work Tax Codewhich left the rates of insurance premiums without changes in the new year.

Tariffs of insurance premiums in 2017- table

As in 2016, 30% will be equal to total amount The main fare of insurance premiums. For certain categories of payers, reduced (preferential) contributions are continued. All current rates for accrualing insurance premiums, both basic and preferential, in accordance with the head of the 34 Tax Code of the Russian Federation, we collected in the form of tables:

Insurance premiums for 2017 - rates

Low rates of insurance premiums in 2017