Percentage of payment of insurance premiums per year. Insurance premium rates (tariffs) in IFNS. Within the established limit base

Payers of insurance premiums are defined in Art. 419 of the Tax Code of the Russian Federation. Contributions within different types compulsory insurance must be carried out by all employers in relation to the accrued amounts of income of hired personnel, as well as entrepreneurs who make payments of contributions "for themselves". In terms of employee earnings and individual entrepreneurs' income, tariffs and the algorithm for calculating the amounts payable vary significantly. We talked about how the reporting on insurance premiums in 2018 should be submitted in an article on the website earlier, and here we will consider the rates of insurance premiums in force in 2018.

The legislation fixes the obligation to transfer the following insurance premiums:

• to replenish the resources of the pension system;
• for the distribution of funds within the framework of the social insurance system (repayment of amounts for sick leave and other benefits);
• on compulsory medical insurance, which gives citizens the right to use a set of free medical services;
• in the FSS - in case of injuries at the workplace and occupational diseases (the only type of contribution that remained under the jurisdiction of the Fund and did not pass into the sphere of influence of the tax authorities).

Preferential rates

The exemption on insurance premiums under the simplified taxation system in 2018 is provided to business entities in the form reduced rates... For some "simplified" there are special rates for deductions from the income of hired personnel:

• for "pension" insurance contributions - 20%;
• on contributions for medical and social insurance – 0%.

Insurance premiums under the simplified tax system in 2018 can be reduced to preferential rates for legal entities and individual entrepreneurship employers if their main line of business corresponds to the list specified in subparagraph 5 of paragraph 1 of Art. 427 of the Tax Code of the Russian Federation. An additional requirement is that at least 70% of the total income must come from the main type of entrepreneurial activity, and the annual allowable amount of income is limited by the upper limit of 79 million rubles. Similar benefits can be applied by non-profit and charitable structures operating on the terms of the simplified tax system with any object of taxation.

The same rate of contributions to the PFR in 2018 on preferential terms can be established for business entities operating in the field of pharmacy and applying UTII. A similar rate of insurance premiums is provided for some types of activity of individual entrepreneurs on a patent (clause 9, clause 1, article 427 of the Tax Code of the Russian Federation). Deductions for social and medical insurance, insurance contributions to the Pension Fund of the Russian Federation in 2018 on preferential terms can also be made by the persons indicated in Table 2:

Additional tariffs

Pension insurance Art. 428 of the Tax Code of the Russian Federation, the rate of the additional tariff is allocated. When calculating these contributions, there is no limit on the level of taxable income.

For employers who have not carried out a special assessment of working conditions at workplaces, the rate, depending on the category of personnel and the type of work performed, is equal to:

• 6% - for workers in heavy work (List No. 2 and "small" lists - clauses 2-18, part 1 of article 30 of Law No. 400-FZ);
• 9% - for those working in underground conditions, "hot" workshops, etc. (List No. 1 - Clause 1, Part 1, Article 30 of the Law of 28.12.2013 No. 400-FZ).

If a special assessment was carried out, the value of the additional tariff will depend on the assigned hazard class, it can vary from 0% (for the class of optimal and permissible conditions) to 8% (in relation to workplaces with a high level of danger):

• 8% - 4 hazard level of working conditions;
• 7% - harmful level, subclass 3.4;
• 6% - harmful level, subclass 3.3;
• 4% - harmful level, subclass 3.2;
• 2% - harmful level, subclass 3.1 .;
• 0% - tariff for classes 1 and 2 of the optimal and acceptable level.

Insurance premiums under GPC contracts

If a GPC contract is concluded with a person, taxes and fees in 2018 must be calculated and paid according to the following algorithm:

• Personal income tax withheld tax agent, provided that the contractor is an individual (not an individual entrepreneur). In this case, the recipient of the income can, by writing a statement to the employer, exercise the right to a professional deduction in the amount of documented expenses related to the performance of work and services under a GPC agreement (Article 221 of the Tax Code of the Russian Federation).
• Contributions for pension and medical insurance are paid if (clause 1 of article 420 of the Tax Code of the Russian Federation):
  • the subject of the contract is the performance of work or the provision of services;
  • a copyright contract has been concluded;
  • under the agreement, the transfer of rights to works of literary, musical, artistic direction, or to a scientific work is carried out.
• Social security contributions for GPC agreements are not charged or paid, unless it is additionally stipulated in the contract separately.

Chapter 34 is entirely devoted to the transfer of insurance premiums to an employee from his employer. Tax Code RF. It is in this chapter that the basic tariff rates are established, and the main base from which insurance premiums are calculated is the income of employees from the performance of their duties set forth in the employment contract. Special insurance deductions related to the prevention of injuries at the enterprise, is established by the Social Insurance Fund.

Features of deduction of insurance premiums

Not only authorized employees pay insurance premiums for their employees officials legal entities, but also individual entrepreneurs using hired labor. If an individual entrepreneur works exclusively for himself, then he is obliged to make insurance contributions to the relevant funds in his own name. In 2019, there are only 4 types of compulsory insurance payments:

1. Pension insurance contributions;
2. Mandatory contributions health insurance;
3. Social insurance in case the employee loses his ability to work (including in case of the birth of a child);
4. Social insurance related to accidents at work and occupational diseases.

What influences the tariff rates according to which deductions are made? There are 3 main indicators:

• Employer type. Some organizations make transfers to mandatory pension insurance and others social funds at reduced tariff rates. Others must make additional deductions, in addition to the base;
• Employee type. For some workers, premiums are required at higher rates;
• The total amount of payments. There are limits established by the state, in case of exceeding which the amount of insurance contributions is sharply reduced.

Tax base table for calculating insurance premiums

The maximum base (income from which insurance premiums can be paid) was significantly increased in 2019. How much is indicated in the comparative table.

Table of basic rates for insurance premiums

If insurance deductions are made by an individual entrepreneur in his own name, then the tariff rates will be completely different. So, regardless of the size of the entrepreneur's income, he is obliged to make contributions to Pension Fund RF in a fixed amount of 26 thousand 545 rubles, to the Mandatory Health Insurance Fund - 5 thousand 840 rubles.

If the amount of income exceeds 300 thousand rubles, the individual entrepreneur pays 1% of his income to the Pension Fund, but not more than 212 thousand 360 rubles.

Insurance premium table at reduced tariff rates

The list of organizations that make contributions to the Pension Fund and health and social insurance funds in 2019 did not undergo any changes. Everything preferential categories employers and the value of preferential tariffs are set out in the table.

Additional tariff rates for insurance premiums

Additional tariffs are established for legal entities and individual entrepreneurs who pay wages to employees engaged in jobs associated with harmful or difficult working conditions. These rates depend on age and length of service individuals, but the tariff rates indicated below apply only if the organization has not carried out a special assessment of working conditions (and part 1 of article 30 of Law No. 400-FZ of December 28, 2013).

For underground work in difficult conditions of physical labor and in hot workshops, an additional tariff rate has been established insurance premium for compulsory pension insurance (OPS) in the amount of 9%.

An additional rate for GPT in the amount of 6% is established for the following categories of work:

• difficult working conditions;
• tractor drivers employed in agriculture and some other sectors of the economy, as well as drivers of other special vehicles intended for construction, road and other works (for women);
• difficult working conditions in textile industry(for women);
• some workers of locomotive crews, railway transport and subway, as well as drivers of freight transport in mines, open-pit mines, in mines and ore quarries;
• workers engaged in expeditions for geological exploration, geophysical, survey, forestry and other works;
• other professions associated with difficult working conditions (based on Art. 30 of Law No. 400-FZ).

Additional tariff rates for special pricing

The rates listed below are used only if the organization or individual entrepreneur pays wages to employees who work in difficult and harmful working conditions, and at the same time a special assessment of working conditions has been carried out at the enterprise. In this assessment, special classes and subclasses of hazard are established, on the basis of which the corresponding tariff rates for insurance premiums for pension provision workers.

In addition, special surcharges apply to crew members of civil aircraft and to certain categories of workers in the coal industry (based on).

Accident insurance premium rates

The value of tariffs related to insurance against occupational injury or occupational disease ranges from 0.2% to 8.5%. The size of this tariff depends on the class of professional risk assigned to the activities carried out by a legal entity or individual entrepreneur. To confirm this class, you must submit by April 15, 2019 to the local branch of the Social Security Fund:

• certificate-confirmation of the main activity of the enterprise;
• statement of confirmation of the main activity.

A feature of contributions from accidents is the fact that they do not have a maximum base, that is, they are paid from all income received by an employee under an employment or civil contract. At the same time, deductions for injuries in relation to employees working under a civil law contract will be made only if this is directly indicated in the contract.

In total, there are 32 classes of professional risk associated with the main activities of the organization. With the minimum class (first), the insurance rate is 0.2%, with the second - 0.3%. And so on up to a maximum of 32 classes with a rate of 8.5%.

Who pays insurance premiums in 2019 at the new rates - read the article, here are all the rates of premiums in visual tables, taking into account the changes, as well as free reference books and useful links.

The following links will help you pay your dues without any problems:

The BukhSoft program automatically generates, checks for control ratios and submits reports on contributions to the Federal Tax Service. You can check any form of reporting by all verification programs of the Federal Tax Service and the Pension Fund of Russia. Test any report for free:

Test reporting online

Useful documents

After reviewing the new rates of insurance premiums, do not forget to look following documents, they will help in the work:

Who pays insurance premiums 2019

As you know, compulsory insurance premiums are charged on remuneration to individuals - employees, performers under GPC contracts, owners of exclusive rights, authors, etc. Accordingly, the obligation to calculate, calculate and pay insurance premiums for 2019 rests with firms and entrepreneurs who act:

• employers,
• customers under GPC contracts with individuals,
• purchasers of licenses,
• buyers of exclusive rights, etc.

To list cashless payment in the Federal Tax Service or in the FSS, you must fill out payment order according to the rules established by the Bank of Russia. A visual memo on the design of all payment details is shown in the window below, you can download it:

In the BuchSoft program, correct payment orders are generated free of charge. Try filling out the payment order online.

Create a payment order

Insurance premiums 2019: what is important to know

The legislation establishes 4 types of payments to off-budget funds:

• For compulsory pension insurance,
• For compulsory health insurance,
• For compulsory social insurance in case of incapacity for work and maternity,
• Social insurance against industrial accidents and occupational diseases.

Who transfers payments:

• Organizations - employers, customers under GPC contracts, buyers of licenses and exclusive rights;
• Entrepreneurs - employers, customers under GPC contracts, buyers of licenses and exclusive rights.

Entrepreneurs who do not hire employees pay contributions “for themselves”.

What does the tariff value depend on? It is influenced by 3 indicators:

• Employer category, since some groups of employers may use reduced rates, and some, on the contrary, are required to pay extra,
• The category of workers, since for some groups of workers higher rates are established,
• The amount of payments to the employee, because the legislation establishes limits, above which the rates are reduced.

The number of working days in 2019 does not matter.

Income limits for insurance premiums in 2019

Limits on the annual amount of remuneration to individuals on contributions were first established since 2011. They are approved by the Government of the Russian Federation for each coming year. The meaning of these limits is that contributions at regular rates are charged differently, depending on whether the amount of payments to an individual on accumulation since the beginning of the year has exceeded the maximum amount.

So far, the limits have been raised annually. Moreover, until 2015. the limits were approved not only for contributions to OPS and contributions to OSS for sick leave and maternity, but also on payments for compulsory medical insurance. Now the limit values ​​of annual payments for medical contributions canceled. Read more about restrictions on the remuneration of individuals in table 1.

Table 1. Income limits for insurance premiums in 2019

Basic rate of insurance premiums for 2019

2019 insurance premiums for individual entrepreneurs

Since 2019 the amount of payments for "self-employed" citizens is fixed. The self-employed category includes entrepreneurs and private practitioners doing business without employees, including:

• mediators,
• notaries,
• lawyers,
• patent attorneys,
• arbitration managers, etc.

According to the current rules, such businessmen transfer insurance premiums in 2019 only “for themselves” - that is, pension and medical. Moreover, the size of the pension payment depends on the annual "tax" entrepreneurial income of an entrepreneur or a private practitioner. Read more about this in Table 3.

Self-employed citizens should not make payments on social insurance, but they can make such transfers voluntarily.

Additional rate of insurance premiums for 2019

Additional rates are provided by law only for contributions to compulsory pension insurance. Such deductions are made by employers whose employees work in harmful or dangerous conditions. Working conditions can be recognized as harmful or dangerous:

• Legislation
• The results of a special assessment.

The amount of additional deductions depends on whether a special assessment of working conditions has been carried out.

Reduced payment rates in 2019

Since 2019 For most payers, preferential rates are canceled - for example, for:

• firms on the simplified tax system,
• entrepreneurs on PSN,
• pharmacies on UTII.

Who is entitled to payments at reduced rates, see table 7.

Table 7. Reduced payment rates in 2019

Decree of the Government of the Russian Federation of November 15, 2017 No. 1378 approved the maximum base for calculating insurance premiums in 2018. The annual increase in this limit is associated with the mandatory indexation of wages to employees, as well as with the norms of Article 421 of the Tax Code of the Russian Federation.

How the ceiling contribution base is set

The maximum base for calculating insurance premiums in 2018 is set only for contributions for employees. Employers pay four types of premiums:

• for pension insurance;
• for social insurance in case of temporary disability and in connection with motherhood;
• for medical insurance;
• for insurance for injuries and occupational diseases.

In this case, the limit on the calculation of contributions is set only for the first two types of insurance.

Payment marginal base for calculating insurance contributions in 2018 for pension insurance is made according to the formula given in article 421 of the Tax Code of the Russian Federation:

Average salary in the Russian Federation * 12 months * 2

Considering that the projected average wage in 2018 will amount to 42,522 rubles, the limit on the accrual of contributions for GPT is (42,522 * 12 * 2) 1 021 000 ruble taking into account rounding.

And for the calculation of insurance premiums in 2018 for social insurance for disability and maternity, another rule is applied, specified in the Resolution No. 1378 of November 15, 2017:

Limit for calculating insurance premiums for 2017 * 1.08

We consider: (755,000 * 1,080) = 815,000 rubles taking into account rounding.

We indicate the maximum value for calculating different types of insurance premiums for employees in 2018 in the table.

We remind you: insurance premiums in 2018 individual entrepreneurs for themselves do not have a maximum basis for accrual and are calculated by.

Basic rates of insurance premiums for employees in 2018

If the employer is not eligible for reduced premium rates, the following rates will apply until the above limits are reached:

• for pension insurance - 22%;
• for medical insurance - 5.1%;
• social insurance for disability and maternity - 2.9%;
• for insurance for injuries and occupational diseases - from 0.2% to 8.5%, depending on the risk class.

After the limits on employee benefits have been reached, the rates of insurance premiums will be:

• for pension insurance - 10%;
• social insurance for disability and maternity - 0%;

Insurance premiums for compulsory health insurance and premiums for injuries continue to be charged at the same rates, because no limits have been set for these types of payments.

Rates (table) insurance premiums in 2018 for employees to be transferred to the IFTS

the federal law No. 361-FZ of November 27, 2017, kept the rates of insurance premiums at this level for the period 2017 - 2020 (previously, the period was 2017 - 2019).

These types of payments are not transferred to funds in 2018, because control over their calculation and payment has been transferred to the Federal tax office... And only contributions for injuries at a rate from 0.2% to 8.5% are still paid to the FSS.

Let us show with an example how the amount of payments per employee is calculated, if the reduced rates of insurance premiums do not apply. The basis for the calculation is determined for each employee individually, on an accrual basis from the beginning of the year.

The sales manager at Vityaz LLC was paid 1,274,730 rubles for 2018. The organization does not have the right to lower rates of insurance premiums. We will calculate how much the employer must transfer to insure this employee.

1. Pension insurance payments consist of two parts: (1,021,000 * 22%) plus (1,274,730 - 1,021,000) * 10%), a total of 249,993 rubles.
2. Social security contributions are calculated only up to the limit, i.e. (815,000 * 2.9%) 23,635 rubles.
3. Insurance premiums for compulsory health insurance are calculated according to flat rate(5.1%), regardless of the amount paid to the employee. In our example, this is (1,274,730 * 5.1%) 65,011 rubles.
4. Contributions for injuries and occupational diseases accrued from the entire amount for minimum rate since the type of activity belongs to the first class of risk (1,274,730 * 0.2%) 2,549 rubles.

The total amount of insurance payments for this employee will be 341,188 rubles.

Reduced rates of contributions for employees in 2018

As seen, insurance payments for employees generally exceed 30% of the amounts paid to him. To reduce the financial burden of employers, the state has established reduced rates of insurance premiums, but not for all businessmen.

There are several categories of such beneficiaries, and reduced rates of insurance premiums for them are provided for by Article 427 of the Tax Code of the Russian Federation. Among them are participants in free economic zones and the Skolkovo project, IT organizations, ship crews, etc.

Additional requirements are established for entrepreneurs and organizations working for. The income of simplified persons should not exceed 79 million rubles per year (while in the general case this limit is 150 million rubles), and the share of proceeds from the preferential type of activity should be at least 70%.

Reduced insurance premium rates for selected categories employers

After reaching the maximum base of payments, the employer applying the reduced tariffs does not pay contributions to pension and social insurance.

Payment of contributions to the FIU and honey. insurance is compulsory for all employers and entrepreneurs. To transfer health insurance premiums, you need to know the BCF and the interest rate. In the article, we will consider what the rate and percentage of deductions are in the FFOMS.

How to calculate the contribution rate

Most employers calculate the FFOMS rate at the current rate of 5.1%. There is no ceiling for these premiums. Regardless of how much the employee earned in a year, a deduction for honey must be made from each payment. insurance. Contributions depend on minimum wage labor, so the calculation will not be difficult.

Using the example of individual entrepreneurs' contributions for "oneself" consider what amount for compulsory insurance in 2017:

• Pension - 7,500 * 26% * 12 = 400 rubles.
• Honey. insurance of the merchant's contributions - 7,500 * 5.1% * 12 = 4,590 rubles.

So, insurance premiums for merchants who pay for themselves amount to 27,990 rubles in 2017. This amount usually divided into four quarters. At the end of the quarter, merchants are required to pay single contribution in the amount of 6,997.5 rubles. The monthly rate is 2 332.5 rubles.

Knowing annual amount, these contributions can be paid as a single payment or quarterly. Almost all merchants make quarterly payments. They are fixed for entrepreneurs who do not have employees. For all employers, the insurance premium and its rate depend on the chosen taxation system, on the amount that was charged to the employee during the year.

Policyholders who have employees, make deductions at the following rates:

• Pension Fund - 22%. This amount fluctuates and depends on the hazard of work in the enterprise. Can be installed additional contributions, about which in a separate notification the fund informs the head.
• FSS - 2.9%. Contributions for hazard and injury are assessed. The amount of this contribution is determined for each enterprise separately.
• FFOMS - 5.1%.

If the company is on a simplified system and at the same time is engaged in a “preferential” type of activity, then the amount of the insurance premium will be different.

To take advantage of the reduced deposit, you need to check if the code applies economic activity to "beneficiaries", the list of which was established on the basis of Federal Law No. 212. For such companies and entrepreneurs, contributions to the FIU are 20%, and insurance contributions to honey. fear 5.1%.

If a pension contribution can reach a limit and decrease, then the medical rate has no limit, so the 5.1% deduction is valid all year round.

The rate of contribution to the FFOMS in 2017

The changes that will affect all taxpayers in 2017 are, first of all, the transfer of powers from some regulatory authorities to others. Now they will be engaged in checking the correctness of accrual and payment tax authorities... The federal law will no longer be in effect, it will be replaced by NK.

Verification of the activities of entrepreneurs and organizations will be carried out on the basis of new legislation. This is the single most important change in 2017. What percentage of deductions to FFOMSnas expects can be seen in the table:

As we can see, insurance rates will not change and will remain at the same level. The regulatory authorities did not cancel the reduction of contributions, it is just that not all employers will be able to take advantage of it. Changes in the size of the insurance premium will be felt by the merchants who paid for themselves.

An increase in the minimum wage by 7,500 rubles will lead to an increase in the amount of taxes on compulsory insurance.

Who does not pay dues

Who can not pay the dues? These include:

• Pharmacies, merchants licensed to conduct pharmaceutical activities.
• Organizations engaged in the field of social services for citizens.
• Charity organisations.
• Research and development companies.

For these organizations, the tariff rate is 0%.

The rate of 4% on accrual of insurance mandatory contributions the following policyholders can use the FFOMS:

• Information technology companies.
• Merchants and organizations that are engaged in inventions and scientific developments.
• Tourist organizations.

In this way, interest rate for payment of the contribution directly depends on the type of activity of the entrepreneur and the organization. As much as the structure is active in state and charitable financing, the rate of contributions also goes down.