Currently, the possible return of a single social tax (ESN) is actively discussed, which will replace contributions to the pension and others. extrabudgetary funds. We are talking about the trillions of rubles and the need to replenish the budget: if this money is refunded, this money will not be collected in the funds, but in the budget. This topic is also discussed from the point of view of business changes: for IP and LLC.
Single Social Tax Esn since 2017
It became known about the fact that the ESN can return, after the Government of Russia, within the framework of the anti-crisis measures, they began to consider various options for replenishing the budget, including additional replenishment. One of possible solutions Is a refund since 2017 a single social tax (ESN).
Instead of three contributions in three different funds, at the return of the ESN, one tax will be paid, which is paid by one amount, one payment order. The administration of this tax, that is, the federal tax office will be charged with the collection, control.
Until 2010, this tax already existed, its rate at different periods ranged from 26 to 36 with more than interest. Who pays one social tax - All IP and LLC are paid, who have personnel, employees. The taxable base was, as in the case of today's contributions to the funds, a cumulative fund of wages of all employees of IP or LLC.
Introduction of a single social tax, that is, the refund of the ESN, means that new tax It will be necessary to pay from January 1, 2017. You will need to pay in the FTS. Funds will cooperate with FTS, in particular, if the bill will be treated seriously, and the case will go to its adoption and approval, from July 1, 2016 extrabudgetary funds will already begin to transfer lists and registers of insurers to the tax service, that is, fees and tax payers - IP and Ltd.
Today IP and LLC pay contributions to extrabudgetary funds in the following rates:
- Pension Fund - 22% and an additional 10% (32%) with wages that exceed the level of 796 thousand rubles per year or more than 66 thousand rubles per month.
- Social insurance fund - 2.9%.
- Mandatory Medical Insurance Fund - 5.1%.
The total amount of deductions for extrabudgetary funds is obtained equal to 30% from the wage fund of the enterprise IP or LLC.
If from January 1, 2017 will return the ESN, then, if you follow logic, its bid should also be equal to 30%, no more. However, what actually will be the rate of a single social tax in the event of its return, is not yet known. How and whether this tax returns.
Other legislative initiatives relating to social contributions and taxes
A possible initiative to return a single social tax is not the only one that concerns social contributions And vividly discussed lately. In the global macroeconomic sense, if we talk about the possible refund of the ESN, we are talking about the amount of 5 trillion rubles, which are collected annually in three different funds - FFS, FSS and FOMS - and on control over these money.
In the microeconomic sense, that is, from the point of view of enterprises, firms, IP and Ltd., we are talking both about changing the established and familiar rules of the game, and the possible increase in the tax burden on each individual entrepreneur. Legislative initiatives that are discussed lately, the following.
Possible increase in insurance premiums IP to Pension Fund
Today, the IP pay a fixed amount into the pension fund - in 2016 it is equal to 19356 rubles. And if annual amount The revenues of this IP will be more than 300 thousand rubles, the IP pays another 1% of the amount of exceeding.
The Ministry of Labor (Ministry of Labor) of Russia proposes to abandon this additional 1% of contributions. Instead, it is proposed to introduce an increasing coefficient, which in 2017 will be 1.2, then 1.4 and so to 2.0 in 2021. A contribution to the pension fund will be 24,714 rubles.
Contributions that pay sip on health insurance, grow even more. This will occur due to the equation of contributions to the FFOMs with contributions to OMS for non-working citizens. Experts say that medical insurance premiums for IP can grow in two, and even four times.
Possible cancellation of benefits for IP on USN
Until now, the conversations about the possible cancellation of benefits for IP. We are talking about the fact that those IP, which, having an annual income of more than 300 thousand rubles and paying (still paying) in the FIU 1% of the amount of exceeding, will reduce their incomes when calculating the tax on a simplified taxation system (USN) The scheme "Revenues minus costs".
At first, the Ministry of Finance of Russia said, or rather, released a clarifying letter that it is impossible to reduce the taxable base of IP on this amount. At the same time, it turned out that those IPs that have been such a possibility for two years, they used this benefit, should now return huge money to the budget. Some entrepreneurs were even invited to regional tax services to give an explanation.
But later, the Ministry of Finance issued another clarifting letter according to which the indicated benefit for IP on the USN is preserved. However, given how the opinion of financial officials is changing rapidly, it can be concluded that this decision may not be final.
Expert opinions
Anna Buttakova, Chief Accountant LLC KIT
It is not alarming the idea itself to carry out such a reform, but doubts that it will be held qualitatively. There are many nuances who, if the authorities do not count them, can greatly complicate the work of small and medium businesses.
- Will the need to take reporting twice - and in the tax service, and in the funds?
- If so it will be, then this is an additional burden on the accounting department?
- Will it grow the size of the bet?
If the data from the funds are incorrectly transferred to the tax (that is, simply something can lose, and something is confused), then the tax authorities can qualify this as a violation from the enterprise and is quite serious for it to punish.
In addition, the business will have to more seriously refer to the payment of insurance premiums. After all, they will already administer their tax service, and it, in contrast to the funds, has the right in the presence of debts block the settlement account.
For the state, it is possible and good. But for business is not very. This is an additional burden on the accounting department, which will have to closely monitor the payment of insurance premiums.
Marina Golovchenko, Head of Practice "Accounting and Tax Planning" Group of Companies "Eno"
The return of a single social tax (ESN) is perhaps one of the most discussed today tax initiatives. And although no specific decisions were announced by officials yet, the business community is already close to the state of the panic: only accustomed to insurance premiums in the social, Pensioner and FOMS, as everything changes again. But the arguments "against" the ESN are more reminiscent of the traditional fear of unknown for all reforms. The arguments "for" seem sufficiently convincing. We must understand.
Let me remind you, a single social tax in Russia paid until 2010 the ESN rate was progressively regressive: the greater the volume of the tax base, the higher the fixed part of the tax and less percentage. The regressive scale consisted of three steps: an annual salary up to 280 thousand rubles was taxed at a rate of 26%; from 280 thousand rubles to 600 thousand rubles - 10% plus a fixed progressive part of 72.8 thousand rubles; Over 600 thousand rubles - 2% plus 104.8 thousand rubles.
In fact, the ESN accumulated funds, which then in accordance with the adopted regulations were distributed to the realization of citizens' rights. So, S. minimum bet in 26% in federal budget 6% was credited, pension provision is 14%, on social - 2.9%, in the territorial and federal funds of medical insurance 2% and 1.1%, respectively.
But in 2010, the ESN abolished, replacing it with insurance premiums in three extrabudgetary fund - pension, social insurance fund and compulsory health insurance fund. It is worth noting that even then the opponents of the abolition of ESN were enough. It is even believed that this initiative was imposed on the specialized departments - the Ministry of Finance and the Ministry of Regional Development. In any case, Alexey Kudrin, who then held the post of head of the Ministry of Finance, repeatedly spoke about the late decisions of the decision.
So already a year after the cancellation of the ESN, conversations about its possible resuscitation began to appear. Then - in 2011 - analysts noted that the transition to insurance premiums negatively affects the administration of payments. Business duties have become more inspected, respectively, too. However, the volume of income lagged behind wage growth. And all this criticism took place against the background of the rapid growth rate of social payments: in 2011, the total volume of contributions to extra-budgetary funds was 34%, in 2012, under the influence of a disgruntled business, the rate was reduced to 30%.
Since then, the question of the feasibility of separation of social payments for extrabudgetary funds periodically appeared on the agenda. Finally, in mid-March last year, the Ministry of Finance and the Ministry of Economic Development were entrusted to develop a project to create a single fiscal body on the basis of the Federal Tax Service, which would be responsible for collecting all social contributions. So that appeared in the media at the beginning of this year assumptions about the return to the ESN - the natural development of the long-established trend. And before giving any assessments, you need to understand the logic of making this decision.
Tax initiatives in the Government are discussed as part of the development of anti-crisis measures. Equating insurance premiums to the tax and transferring the function to administer this issue to tax authorities, officials hope to increase the colibimability of all social fees. Indeed, with this duty fiscal, possessing experiences and techniques, can cope like no one else. In general, the idea of \u200b\u200bconsolidating all the vital financial flows for the state in one department is quite logical. At the same time, the full elimination of extrabudgetary funds of speech does not follow: they will be obliged to manage the system of personified accounting of citizens. Simply put, who, when and in what amount should social payments, these questions will remain behind the funds.
For business, as the lawmakers assure, changes will be, rather, technical character: now insurance premiums are distributed over three funds, and in case of tax initiatives, the payment will be united. The increase in speech rates does not go. On the contrary, if at the beginning of the year it was said about the preservation of a single tax rate at the level of the current 30%, today it is not eliminated even a decrease in the rate to 26-28%.
And then, one can expect that the transfer of the right to collect all taxes and contributions to one department will reduce the number of inspections and inspectors. The tax authorities are assembled - they are monitored within the same inspection.
One way or another, until the initiative of the Return of the ESN is only the stage of discussion. At the end of February, the Ministry of Finance sent to the Government of the Russian Federation "The concept of changes in the legislation on insurance contributions to state extrabudgetary funds". According to the plans of the department, concrete amendments must be developed and represented by the State Duma no later than May 1, 2016 and to enter into force on January 1, 2017.
So it is not necessary to discuss the possibility of returning to the ESN, but how it will be implemented: how important is the interests of the business, how the issue is resolved accumulative pension and reporting on funds. They wanted to be better - it is obvious. It is important that it does not work out, as always.
Medina Kulshmanova, Lawyer of the Law Company "Genesis"
The Ministry of Finance proposes to introduce a single insurance premium by canceling reduced rate For high salary and reducing the overall contribution rate to 28-29%. At the same time, the return to the ESN is not expected, although the question of making changes to the Tax Code and a number of other laws is set.
The purpose of innovations is to strengthen the payment discipline regarding settlements with funds, and who, as not endowed with control powers tax authority, I will cope with this better than the rest. On the consequences for business, it will be possible to say when the established sets of rates will be known. It is unlikely that they will change fundamentally.
It is difficult to present fundamental changes in connection with the introduction of a single insurance premium. It is even more difficult to find fundamental differences between the proposed by the Ministry of Finance, a single insurance premium and a previously canceled single social tax: control over the same FTS, the same dispensability and irrevocability of the payment.
Note
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In any case, you can note some positive moments. You are always more convenient to pay to one window. Questions B. tax Service Solved more promptly than in the same pension fund. With regard to issues of replenishment of the revenue of the budget, pension policy, then to strengthen the payment discipline regarding settlements with the FTS Funds, it is not possible, as if it is impossible.
Our state is trying to protect the rights of the employing population, introducing for employers various contributions. If the organization has employees, it means that it is obliged to respond completely for them, pay mandatory contributions in different funds.
One of these taxes is a single social tax - the ESN. We will understand what this tax means for employees of the company, for employers and what is its bet.
With this tax is familiar with all working population of the country, commercial and budget organizations. Having established such a fee, the state has implemented the right of the worker population of the country for free medical care in state medical institutions, ensured a pension to the working population and provides social benefits. Payments on this tax amounted to 26-30 percent of wages. But the Russian government in 2010 has canceled this tax.
Instead, there were three different insurance tax - pension, honey. Fear and social fear.
The government plans to return a single social tax. If this contribution will be returned, this will make it possible to simplify the rules for its payment. It will also reduce the number of inspections. The authorities hoped with the help of the tax entered increasing income into the treasury from those citizens of the country that somehow tried to avoid paying taxes.
Who is taxpayers of the ESN
Payers of this tax will remain those market participants who paid contributions to the PFS, honey. Fear, FSS:
- Yur. Persons who produce payments to individuals.
- Entrepreneurs who have hired employees.
- Notaries and lawyers engaged in private practice.
Thus, taxpayers are all commercial and state organizations. If it is an IP without workers, it means that he pays a fee for himself.
What is the object of taxation
In order to pay this tax to the state, it is necessary on the basis of Art. 235 NK make payments or other remuneration to individuals who are implemented on the basis of employment contracts or civil law.
If a person has completed any work or service on the basis of a contract, the copyright agreement and received a remuneration or work for his work salary fee, the employer lists social tax for him.
The activities of entrepreneurs are subject to this tax farmwhich, given the tax regime, make tax calculation.
Do not count social taxes The following payments:
- Which were produced under legal contracts in the transition of property rights.
- Accrued in favor of foreign citizens or LBGs concluded with separed division Russian organization According to labor contracts.
Yur. Persons and merchants produce for hired employees of payments, the object of covering the salary or other remuneration.
Lawyers and Notaries, heads of farms pay this tax when calculating income minus costs.
Depending on the tax mode, different calculations can be made. For example, single tax When it is calculated by general rules For this system.
How the tax base is determined
To determine tax base, It is necessary to take into account any payments and remunerations that were produced by workers. So the tax base is formed.
Employers pay this tax on the basis of payments on the basis of labor and legal contracts. Tax rate Installed on the basis of Art. 241 NK - the maximum was 26% with a tax base of less than 300 thousand rubles. If the income is higher, it means you need to navigate another percentage. This rate was distributed as follows:
- 20% went to the federal budget.
- Soc. Fear took 2.9%.
- Federal Fund honey. fear - 1.1%.
- Regional honey. Fear - 2%.
Bases and rates can change. IN this moment Cumulative ESN taxes up 30%, but for some taxpayers a downward rate is established at 26%.
To calculate, you need to know the tax base, whether the payer has a reduced tariff or pays for general reasons. For example, a single tax with USN can be considered at discounted tariffs percentage.
Depending on which mode is using the company, it is calculated. If this is a simplist with income, then the calculation is taken from its main profits. If the mode Usn revenue Minus flow rate, it means that the calculation is taken from the difference.
Also, the calculation of the tax may vary, it depends on the annual income of the merchant and tax deductions that have a certain embedded.
Social bid. The tax is changing from the amount of accrual, that is, it decreases when a certain limit is reached. Each year is the rate and limit. Therefore, it is necessary to make calculation based on the amount of the owner of the entrepreneur. Organizations need to look at how much accrues were made and did not reach the amount of a certain limit.
Unified social tax (ESN) is the concept applied in taxation. At his expense is implemented by the right of employees on free help in certain medical organizations. Also he allows workers to count on state pension and social payments.
There is a possibility that such a type of taxation will be returned for this year.
Who should do deductions for a single social tax
Taxpayers are all who have a job.
All who must pay social tax is made to divide into two groups:
- All persons who pay payments to individuals, individual entrepreneurs, various kinds of organizations and enterprises, individuals who are not individual entrepreneurs.
- 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
In 2020, the ESN rate has not changed, remained at the level of the past () of the year.
It develops out three species Contributions:
- deductions to the Pension Fund, which make up 22%;
- deductions to the insurance fund, which make up 2.9%;
- executions into the medical insurance fund, which make up 5.1%.
Individual entrepreneurs (IP) have a slightly different system.
The entrepreneur must deduct funds to the Pension Fund and the Medical Insurance Fund.
Executions B. insurance funds are optional and voluntary. All these contributions from individual entrepreneur Directly proportional minimal size wages ().
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. Not exception and 2019. 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 2020
In accordance with the budget law of the country and changes in 2020, certain amendments are occurring related to the payment of the ESN:
- An increased number of enterprises with the right to electronic reporting.
- When deducting contributions for a single social tax is now prohibited to round the amounts in any direction.
- IN regulationsconcerning taxation added new items.
The maximum indicator was recorded for the accrual of payments to the FIU (Pension Fund). There are no restrictions yet for the Health Insurance Fund. - 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 expenses in obligatory must be documented. - Those employers who arrange in their organizations foreign citizens, now obliged to pay.
Exception is only attracting high-class specialists from abroad. - 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 postponement or installment of deductions is resolved after applying for a prescribed sample to the appropriate Organizations (Social Insurance Fund, Health Insurance Fund or Pension Fund).
And there will be a certain decision.
- IN regulationsconcerning taxation added new items.
- Changes have been made that are associated with the audits of the organization by supervisory enterprises.
The validity periods can be increased from four months to six months in the presence of serious foundations. For such grounds include the following: documented facts of violations requiring urgent verification and implementation of urgent measures; Checking enterprises whose branches are located in different subjects 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).
Many are interested in what will be insurance bet rates in 2017. TableIn our opinion, the most convenient form to reveal the whole picture on contributions to the near future.
Changes
It's no secret that contribution rates in state social funds are The second to the degree of significance after taxes with mandatory payments. The progress of the insurance premium is The magnitude that will inevitably fall on the shoulders of tenants - companies and businessmen.
We will remind about the main legislative advantage in this area: since 2017, the bulk of the authority has passed to the tax service of Russia. This is the control of the deduction on topical rates of insurance premiums, recovery of debts on them and receiving + report analysis.
These amendments are already present in regulatory base. So, from January 1, 2017, the Law on Insurance Contributions No. 212-ФЗ cannas in the fly, and in his place will stand new chapter 34 of the Tax Code.
| What remains the same | Reporting periods: first quarter, half year and 9 months |
| Settlement period - year | |
| Who is obliged to pay - firms, IP, lawyers, notaries and other private specialists | |
| Object - the same payments | |
| Dimensions reduced insurance fees | |
| Base for accrual of contributions - the rules are almost the same | |
| What will change | Reporting blanks, because to send will be in the tax authorities |
| Terms of delivery of reports | |
| More in detail are prescribed by the criteria that must be configured to be eligible for + is replenished with a list of such requirements. | |
| Moment of loss of right to reduced insurance fees: Now it is indicated that this is "rear" - since the beginning of the year |
Next, consider what will happen social deductions rate. Immediately note that in 2017 Social taxes rates Saved. For example, income tax (NDFL) remained at the same level. This suggests that the state does not want interest rates In terms of insurance premiums in 2017 year to put on a business.
Read also FSSA approved documents for testing and returning contributions to injuries since 2017
Insupportments 2017: Rates, Table
Below in the table shows the rates on insurance premiums for 2017. The tariff rate (insurance rate) is Percentage of accrual of contributions.
Putting on contributions in 2017(see table)
| Where to | Why | Tariffs of insurance premiums, % |
| To the Pension Fund on the OPS | 22 | |
| Payments exceed the base limit | 10 | |
| To the Social Foundation for temporary disability and motherhood | Payments do not exceed the limit of the base | 2,9 |
| Payments exceed the base limit | Not necessary | |
| FFOMS: rate in 2017 year | – | 5,1 |
2017 year: reduced insurance fees
Hurry to please that minimum tariffs of insurance premiums in state extrabudgetary funds Continue and in 2017. True, only the favorites will be able to count on them.
| Type of Insured and OKVED Activity Codes | Tariff for calculating insurance premiums | ||
| In Pens. Foundation,% | To the Social Foundation (except injuries),% | FFOMS: 2017 rate of the year, % | |
| "Simplifiers" with: 1) a preferential activity; 2) income from it - from 70% of the total volume; 3) Profit for the year - no more than 79 million rubles. (otherwise the loss of the right to the reduced tariff since the beginning of the year) Codes: 13 - 16, etc. | 20 | ||
| "Intelligencers": pharmacies and merchants with pharmalizia. The right to [reduced fares of insurance premiums] - only in the pharmaceutical direction. Codes: | 20 | ||
| IP on a patent against hired personnel (for some activities there are exceptions) Codes: | 20 | ||
| NGO on USN (except state structures) spheres: Social services of citizens; Codes: | 20 | ||
| Charitable organizations - "Simplishers" Codes: | 20 | ||
| IT-firm Codes: | 8 | 2 | 4 |
| AO, Ltd. and partnerships on the USN, which introduce the results of intellectual activity, the rights to which in budget and autonomous (including scientific) institutions Code: 72. | 8 | 2 | 4 |
| An agreement with the management authorities for special economic zones on: introduction of new technologies; Development of the tourist cluster. Codes: | 8 | 2 | 4 |
| Payments and remuneration of crews of ships registered in the Russian International Register (there are a number of exceptions) Code: 50. | |||
| There is the status of a participant in the project "Skolkovo" Code: 72.1 | 14 | ||
| There is a participant's status free economic zone in Crimea Codes: Anyone except 05, 06, 07, 08, 09.1, 71.12.3. | 6 | 1,5 | 0,1 |
| There is a resident status of an advanced development Codes: For each territory, the type of activity is established individually | 6 | 1,5 | 0,1 |
| There is a resident of the free port "Vladivostok" Codes: any other than that are prohibited (see the decision of the Supervisory Board of this free port). | 6 | 1,5 | 0,1 |
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 social insurance fund left only the collection of contributions for injuries and professional care workers. How to count and pay insurance premiums 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 capacity not all year, then the annual amount is converted accordingly.
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 on your own social insurance PP pay voluntarily for himself.
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 34 of the Tax Code of the Russian Federation, payers of insurance premiums (except IP without workers, notaries, lawyers engaged in private practice) are also persons who produce payments and other remuneration to 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 physical lick. 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 fees in 2018 rates set Tax Code Russian Federation(Table of general and reduced tariffs)
Pension insurance | Social insurance | Health insurance |
|
|---|---|---|---|
Insureders who are not entitled to benefits before reaching the limiting base for accrual contributions. | 2,9% | 5,1% |
|
Insurers who are not entitled to benefits, after reaching the limit base for the accrual of contributions | 5,1% |
||
1. Organization and IP on the USN, according to some activities (Art. 427 of the Tax Code of the Russian Federation) 2. Pharmacies running on UNVD 3.Iep on PSN, except busy trade, aspice, rent 4. Non-commercial and charitable organizations on the USN | |||
1. Economy societies and partnerships on USN, introducing inventions, patents, samples. 2.OR-ha-ni-nation and IP, which suffered agreements with special economic zones on tech-co-ren-rhenu-cheu and Tu-Rist-Ski-Re-Creat one de-ya-tel-but-st | 13% | 2,9% | 5,1% |
| Accredited IT organizations | 8% | 2% | 4% |
Insured in relation to members of the crews registered in the Russian International Register of Ships | |||
PERSON-NI-KI-KO-VO "SKOL-KO-WA" in Russia | |||
1. Participants of the free economic zone in the territory of the Republic of Crimea and Sevastopol 2. Residents of the territory of ahead of socio-economic development 3. Residents of the free port of Vladivostok | 1,5% | 0,1% |
Additionally, the contribution is paid to the FSS compulsory insurance from accidents at work and tradeboles (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).
