Report esn. The deputies criticized the unified social tax. If UST is not paid

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 the Pension Fund (PF), the 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) to 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 deputies call the introduction of the UST 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. Under a social contribution system, citizens know where their money is going and are motivated to pay the contributions 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.

Single social tax(ESN)- this is the concept used in taxation until 2011. At its expense, the right of employees to free help in certain medical organizations. It also allows employees to rely on state pension and social benefits.

The tax is credited with the help of both budgetary and extrabudgetary funds.

In fact, this type of taxation was abolished six years ago, but various social contributions called the social tax in the old fashioned way.

Changes in insurance premiums since 2017

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Who should make deductions for the unified social tax

Taxpayers are anyone who has a formal job under an employment contract or GPC agreements(there are differences in rates).

Everyone who is obliged to pay social tax is usually divided into two groups:

1. All persons making payments individuals, individual entrepreneurs, various organizations and enterprises, individuals who are not individual entrepreneurs.
2. Individual entrepreneurs in private practice.

What is the object of taxation

The objects of taxation for the unified social tax are slightly different for taxpayers of the first and second subgroups.

For those persons who belong to the first group, the object of taxation will be all payments made to individuals under various contracts (both labor and all types of civil law).

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

Social tax rate, calculation example

Note! For residents PSEDAbid contributions lowered before 7,6%
For clarification, please contact us!

In 2017, the UST rate did not change, remained at the level of the previous 2016. It is made up of three types contributions:

• contributions to the Pension Fund, which amount to 22%;
• contributions to the Insurance Fund, which amount to 2,9%;
• contributions to the Health Insurance Fund, which amount to 5,1%.

Attention! Instead of a single social insurance fee ECCC from January 1, 2017 introduced insurance premiums to the Federal Tax Service of Russia.

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

The entrepreneur is obliged to allocate funds to the pension fund and the health insurance fund.

Contributions to insurance funds are optional and voluntary. All these contributions individual entrepreneur directly proportional minimum size wages (SMIC).

So, contributions to the Pension Fund will be 26% of the minimum wage for the year: 12 * 26% * minimum wage. Similarly, deductions to the health insurance fund are calculated, only taking into account the rate of 5.1%.

All contributions of an individual entrepreneur also depend on his annual income. If it exceeds the threshold of three hundred thousand rubles, then one percent of the amount that exceeds the named limit is added to all deductions.

But the amount of contributions also has a certain limit. Thus, the maximum amount of contributions to the Pension Fund in 2016 is slightly less than 155,000 rubles.

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

This limit changes annually. 2016 was no exception. Such UST rates have changed, they are different for contributions to the pension fund and the social insurance fund.

Pension Fund: when accruing less than 796 thousand rubles, the UST rate is 22%, when accruing more than 796 thousand rubles, the UST rate is reduced to 10%.

Social Insurance Fund: with accruals of less than 718 rubles, the rate is 2.9%, more than 718 thousand rubles - 0%.

You can learn about the return of the single social tax from the video.

Unified social tax: last news, changes in 2016

In accordance with the budget law of the country and changes in the Tax Code of the Russian Federation in 2016, there are certain amendments related to the payment of UST:

1. Increased the number of enterprises eligible for electronic reporting.
2. When deducting contributions for the unified social tax, it is now forbidden to round the amounts in any direction.
3. AT regulations related to taxation, new items have been added.
   The maximum indicator for accruing payments to the PFR (Pension Fund) is legally fixed.

   There are no such restrictions for the health insurance fund yet.

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

   But recent spending without fail must be documented.

5. Those employers who employ persons who are foreign citizens in their organizations are now required to pay contributions for the purpose of pension insurance.
   The only exception is the involvement of high-class specialists from abroad.
6. In the event of any problems or force majeure situations, it is now quite realistic to declare a deferral of payments for the unified social tax or installment payments.
   This is possible with an unreasonable delay in financing, for seasonal enterprises and under circumstances beyond the control of the employer - force majeure (man-made disasters, natural disasters, military operations, etc.).

   The issue of deferral or installment of deductions is resolved after submitting an application of the established form to the relevant organizations (social insurance fund, health insurance fund or pension fund).
   And then a decision will be made.

7. Changes have been made that are associated with inspections of the organization by supervisory enterprises.
   The terms of the verification may be extended from four months to six months if there are serious grounds for this.

   Such grounds include the following: documented facts of violations that require urgent verification and urgent action; verification of enterprises with branches located in different subjects Russian Federation; the absence of the documents requested during the verification or their inaccuracy; no insurance premiums set time; delay due to force majeure.

Changes like this are always adopted by the legislature at the end of the financial year to plan financial work next year (reporting period).

The single social tax is described in detail in the video.

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The modern system of taxation in Russia is a complex and confusing industry. In total, all fees take away a significant part of the income of citizens, but in most cases, the funds withheld are used to form pension payments, salaries and other elements of financing. special attention in 2019 deserves UST (single social tax). At the legislative level, it was officially abolished six years ago, but fees to the Pension Fund, the insurance fund and the health insurance fund remained. What used to be called social tax, now it has acquired a different name - social contributions (which is essentially the same thing). In fact, the term UST is still actively used in practice.

To understand what it is, to understand what rate applies and how much deductions are in various funds should be carried out, it is necessary to carefully study the provisions of the Tax Code, various acts, government decrees and orders in force in 2019. Unfortunately, not always theoretical knowledge is enough to use them in practice and calculate social. taxes at the current rate. In order to fully navigate the field, one must have practical experience and know all the latest innovations in the industry. An alternative option in the circumstances is to seek the help of a qualified expert.

In 2019, you don’t even have to leave your home to enlist qualified support. Online legal advice is an affordable and convenient option for residents from different parts of the country. Remotely, a legal expert will study the circumstances of the case, give advice, and develop an individual algorithm of actions. Focusing on the recommendations of a professional, it will be much easier for applicants to make calculations, meet payment deadlines, avoid common legal errors and bypass sharp corners of the law.

Unified social tax and object of taxation in 2019

Pay a single social the tax is due to those who have a job and receive a permanent wages. Funds are credited with the help of budgetary and extrabudgetary resources. In 2019 Russian government seriously thought about replacing social contributions and payments with single tax as it was before.

UST taxpayers can be divided into two groups. The first category includes individual entrepreneurs engaged in private practice. The second includes organizations and enterprises that make payments to employees under an employment contract for the performance of work and the provision of services. The object of taxation under the UST is profit and income. However, this does not include payments under a civil law contract that has property character, i.e., transferring real rights to property.

The tax code in 2019 provides for the possibility of obtaining tax deductions. The benefit lies in the fact that a certain amount of income (salary, remuneration) is not subject to collection. Even at the legislative level, it is fixed that the object of taxation cannot be payments that cannot be characterized as income tax expenses. This rule applies to paying organizations. When it comes to IP taxpayers, the calculation is based on the costs that were used to reduce tax base personal income tax.

To understand who is obliged to pay social. contributions that together make up the UST, in 2019 it is better to ask for help from a qualified professional lawyer. The competent support of a lawyer will become indispensable, especially if an individual entrepreneur or organization has hired a foreign citizen. Here everything will depend on whether he is tax resident RF or not. However, regardless of status, the employer will be required to pay contributions for the employee to the Pension Fund, the rest of the social. payments will join after the foreigner has worked in Russia legally for more than six months.

Tax base and UST benefits in 2019

The main constituent element affecting the size of the UST in 2019 is the tax base. It represents the amount of payments, if we talk about an enterprise or organization that has a staff. If we consider individual entrepreneurs conducting private practice, then their tax base is the difference between profit and expenses incurred. In both cases, one tax period equal to a calendar year is taken as a basis. At the same time, reports to the Federal Tax Service will need to be submitted quarterly, based on the results of three months, six months, 9 months and a year.

It is important to note that before calculating the tax base for the UST in 2019, it is necessary to clarify what benefits are provided for taxpayers. Often, falling under preferential category, people manage to save part of their personal budget. Reduce the size of the social Contributions can be made by organizations, individual entrepreneurs and individuals who paid in respect of each employee no more than 100 thousand rubles for the tax period, and at the same time the recipients of funds were:

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

There are institutions and businesses that do not receive a full exemption from the fee, but can take advantage of a serious exemption. Pay social. deductions only to the Pension Fund of the Russian Federation and nowhere else are enterprises in the field of education, scientific research, engineering, and the textile industry entitled.

Interestingly, the mandatory contributions are only fees for the PFR and health insurance. Insurance premiums are optional and voluntary. However, by refusing them, you take a significant risk and increase the chance of a number of negative legal consequences.

Calculation and payment of a single social. tax

The formula for calculating the UST is the product of the tax base and the rate. The second element consists of three types of social. contributions:

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

Social tax rates are subject to change. The deduction will be reduced after reaching a certain limit in accrual. So, for example, if an employee was paid less than 796 thousand rubles for the year, then the rate will remain at around 22%. When the amount of deductions is more than the presented threshold, then only 10% will be withheld for transfer to the FIU. Similar conditions apply for social contributions to the insurance fund. Here, when crossing the limit of 719 thousand rubles per year, the fee rate will be 0%. In 2019, such conditions are not yet provided for the health insurance fund.

When paying the UST, it must be borne in mind that the amount of the contribution cannot be rounded up to either side. The amount of payment must be accurate to the penny. Funds must be deposited into the account by the 15th day of the month following the end of the reporting period. If the amount of advance payments is not enough, the difference will have to be paid at the end tax period until April 15th. The declaration must be submitted to the Federal Tax Service by the end of March of the year following the end of the tax period. Payment is made through separate payment orders to each fund.

If a person wants to ask tax service to defer payment of the fee, it is necessary to issue a competent application. A document that contains errors and inaccuracies will not be accepted for consideration. There is no single application form, the application should be made in any form. To exclude negative legal consequences, it is best to download an example of a document online in advance, and prepare your own version by analogy.

Our state remains essentially social. Even in the current difficult financial terms tries not to lower the bar of social obligations. It doesn't always work out. A single social tax serves as a certain support in the fulfillment of these tasks. About him now and will be discussed.

UST in 2020: why you need it

The abbreviation UST stands for Unified Social Tax. Before turning to the question of the size of the UST in 2020, let us briefly dwell on the nature of this tax, its tasks and objects of taxation.

To begin with, let us explain that legally this tax has not existed for several years, it was canceled 9 years ago. But out of habit, different contributions of this designated purpose called the single social tax. In addition, there is a possibility that it will be returned.

It is calculated using both budgetary and extrabudgetary sources of funds. The purpose of the UST is to ensure the possibility for employees in the future to receive a state pension and a number of social benefits. From the same source, the necessary amounts are allocated for free assistance in medical organizations, the list of which is determined by law.

Who pays, what is the object of taxation

Everyone who officially works should deduct this type of tax. These are two large groups of taxpayers.

1. Individual entrepreneurs engaged in private practice.

2. Individuals who do not belong to the category of individual entrepreneurs; Individual entrepreneurs, enterprises and organizations, specific people that make payments to individuals.

These groups have slightly different objects of taxation under the unified social tax. The first group must make deductions from all types of income remaining after taking into account the expenses indicated by law. For those who fall into the second group, the entire volume of payments that were made to individuals under contracts becomes the object of taxation. different kind: both on labor and on the whole spectrum of civil law.

How is the UST rate calculated in 2020

For the main group of taxpayers, the UST rates in 2020 remained the same as before. What is it made up of? Of these three types of payments:

• mandatory pension insurance contributions, the rate of which is 22%;
• deductions for compulsory health insurance, their size is 5.1%;
• payments to the Insurance Fund, amounting to 2.9%.
• payments for accident insurance, the rate depends on the business risk group.

For the maximum amount of contributions for pension insurance in 2019, the amount of 234,832 rubles was accepted, in 2020 the plank maximum size pension contributions will increase to 259,584 rubles. As for the percentage of the rate, it varies somewhat depending on the amount of charges.

Upon reaching the limit set for given year, it can be adjusted downward. In 2019, the above-mentioned rate of 2.9% for the Social Insurance Fund is applied for accruals for amounts less than 865,000 rubles. If the amounts are more than 865,000, then the rate on this fund will be null. In 2020, contributions are paid to the FSS until the income of 912,000 rubles is received.

With regard to contributions to compulsory pension insurance, the rule is the same: if the accruals are less than 1,150,000 rubles, then the UST rate is set at 22%, and for payments in excess of 1,150,000 rubles, it is reduced to 10%. In 2020, with an income of 1,292,000, the rate is 22%, and above this amount, the rate is reduced to 10%. There are no maximum restrictions for compulsory health insurance; in 2019, 5.1% of the total amount of income is calculated.

Features of calculations for IP

How many percent of the UST in 2020 will have to be deducted by individual entrepreneurs? For IP, a slightly different system of calculations has been developed. First, they are not required to pay into insurance funds; they can only do so on a voluntary basis. Behind them are mandatory contributions into two funds: Pension and Medical insurance. In 2017, both were calculated in proportion to the minimum wage.

The formula was this. We calculate contributions to the health insurance fund based on the rate of 5.1% of the minimum wage per year, that is, 12 * 5.1% * minimum wage. For pension fund the calculation is similar, only we apply the rate of 26%.

It must be borne in mind: if the income of an individual entrepreneur per year turns out to be more than three hundred thousand rubles, then one percent of the amount by which this limit is exceeded is added to all the above deductions.

Main changes in UST

Talking about the table UST rates in 2020, we must also remember a number of amendments related to the payment of UST, which were introduced this year in connection with the changes that affected Tax code Russia.

1. Now it is impossible to round the amounts (in any direction) when deducting contributions for the UST.

2. The concept of the maximum indicator for calculating payments for pension insurance has appeared. It is fixed by law, and appropriate changes have been made to local regulations relating to taxation. But for medical compulsory insurance there are no such restrictions yet.

3. Insurance premiums will not be charged on the amount compensation payments which is less than three average monthly earnings if the employee quits. This innovation also concerns the payment of travel expenses. And they will not be charged insurance interest, but only if these costs are documented.

4. For foreign citizens employed, employers will now also be required to contribute the necessary amounts for the purposes of pension insurance. Exceptions are provided only for high-class foreign specialists.

5. The number of businesses eligible for electronic reporting has increased.

6. Fixed contributions IP will not be calculated based on the minimum wage.

Changes related to deferrals and control checks

Supervisory enterprises can now, if there are serious reasons, increase the duration of inspections from the previous four months to six. These grounds are:

• serious violations that require urgent verification and immediate action; they must be recorded and documented;
• violations in branches located in different constituent entities of the Russian Federation requiring verification;
• inaccuracy in documents or lack of requested data;
• untimely insurance deductions, including due to force majeure circumstances.

The employer (IE) has the right and even must, in the event of such emergency circumstances, ask for a deferral or installment plan for payments on the unified social tax. These may be reasons such as unreasonable delay in financing, and for enterprises conducting seasonal work, also force majeure: man-made and natural disasters, military operations, etc.

The subject of taxation will need to submit an application of the established form to the appropriate organization. Based on that, a decision will be made.

UST rate tables in 2020

Insurance premium rates in 2020

Reduced insurance premium rates in 2020

Categories of individual entrepreneurs for which the preferential tariff was canceled in 2020

Individual entrepreneur insurance premiums "for oneself" in 2019

Individual entrepreneur insurance premiums "for oneself" in 2020

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In 2016, it became known that insurance premiums would be replaced by a new unified insurance fee. In fact, the country was supposed to return to paying the unified social tax (UST), which accountants said goodbye to in 2010. Ultimately, the government decided not to change the name of the payment. As before, policyholders calculate insurance premiums, but pay them to the Federal Tax Service. There is one exception: as before the change of the administrator of contributions, contributions from industrial accidents must be paid to the FSS.

For simplicity, many accountants among their colleagues refer to insurance premiums as UST. In this article, we will also use this concept. But it is worth remembering that the Tax Code of the Russian Federation does not contain such a term.

Contribution rates in 2020 (table)

Insurance premiums in 2020 include four types of premiums:

• in case of motherhood and illness;
• medical;
• pension;
• for trauma.

The general premium rate in 2020 is 30% plus the rate of accident insurance premiums (a variable value and depends on the danger of production). Tariffs in 2020 directly depend on the maximum value of the base for calculating insurance premiums. The tariff rates for the predominant mass of payers (Article 425 of the Tax Code of the Russian Federation) are given in the table.

TableTariffs

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Where to submit reports

In 2020, contributions must be reported to the Federal Tax Service and the FSS.

In addition to this calculation, policyholders need to submit form 4-FSS. Since 2017, the form has become more simplified and contains figures only for "traumatic" contributions. The paper version of the form must be submitted by the 20th, and the electronic version by the 25th of the month following the reporting period.

Calculation example

The payroll fund of KGB LLC in February 2019 amounted to 358,378 rubles. None of the employees' payments went beyond the legal limit. LLC "KGB" has no benefits. At a rate of 0.3% LLC "KGB" pays "traumatic" contributions.

The accountant of KGB LLC calculated the contributions and received the following values:

OPS \u003d 358,378 x 22% \u003d 78,843.16 rubles

CHI = 358,378 x 5.1% = 18,277.28 rubles

OSS \u003d 358,378 x 2.9% \u003d 10,392.96 rubles

Injury contributions = 358,378 x 0.3% = 1,075.13 rubles.

Total in the Federal Tax Service for different CSCs KGB LLC will transfer contributions in the amount of 107,513.40 rubles (78,843.16 + 18,277.28 + 10,392.96). You need to send 1,075.13 rubles to the FSS.