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The fixed amount of insurance premiums payable in 2015 is:
- in the Pension Fund - 18,610.80 rubles. (RUB 5965 x 26% x 12 months);
- in FFOMS - 3650.58 rubles. (RUB 5,965 x 5.1% x 12 months),
5965 rub. - minimum wage in 2015;
26% - rate of insurance contributions to the Pension Fund;
5.1% - the rate of insurance contributions to the Federal Compulsory Medical Insurance Fund.
If an entrepreneur’s annual income exceeds 300,000 rubles, he should pay an additional 1% of the excess amount to the Pension Fund.
Please note
The total amount of insurance contributions to the Pension Fund, transferred for oneself by individual entrepreneurs with an income of over 300,000 rubles, is limited by the maximum value (clause 2, clause 1.1, article 14 of the Law of July 24, 2009 No. 212-FZ). In 2015 it is 148,886.40 rubles.
Consequently, if the annual income of a “simplified” entrepreneur exceeds 300,000 rubles, he must calculate the amount of insurance premiums taking into account a 1% surcharge to the Pension Fund. And then compare the resulting value with the maximum amount of insurance contributions that can be transferred to the Pension Fund. If the calculated fixed payment exceeds the maximum, RUB 148,886.40 must be paid to the Pension Fund.
According to the Ministry of Finance, entrepreneurs using the simplified tax system with the object “income minus expenses” can take into account insurance premiums for themselves as expenses, including contributions calculated on the amount of income in excess of 300,000 rubles. (Clause 7, Clause 1, Article 346.16 of the Tax Code of the Russian Federation).
At the same time, financiers remind, when determining the object of taxation “simplified”, income from sales (Article 249 of the Tax Code of the Russian Federation) and non-operating income (Article 250 of the Tax Code of the Russian Federation) are taken into account. Not taken into account:
- income under Article 251 of the Tax Code;
- income of individual entrepreneurs subject to personal income tax at rates of 35% and 9%.
This is provided for in Section 346.15 of the Internal Revenue Code.
Based on all that has been said, officials come to the following conclusion. To calculate pension contributions from the amount of income of a “simplified” entrepreneur exceeding 300,000 rubles, it is necessary to take into account only income (income from sales and non-operating income) without reducing them for expenses. Moreover, regardless of what object of taxation the individual entrepreneur applies (letter of the Ministry of Finance of Russia dated March 27, 2015 No. 03-11-11/17197).
Contributions for less than a year
If an individual entrepreneur registered with the tax office in the middle of the year, then he determines the amount of the fixed payment in proportion to the number of calendar months, starting from the month of commencement of activity. Let's explain with an example.
The registration certificate was issued to the entrepreneur on September 23. Let's assume that the minimum wage is 5965 rubles. The entrepreneur operated for 3 full months (October, November, December) and 8 days of September. September has 30 calendar days. At the end of the year he must pay:
To the Pension Fund - 5066.27 rubles. (RUB 18,610.80: 12 months × 3 months + RUB 18,610.80: 12 months: 30 days × 8 days);
- in FFOMS - 993.77 rubles. (RUB 3,650.58: 12 months × 3 months + RUB 3,650.58: 12 months: 30 days × 8 days).
Individual entrepreneurs pay insurance premiums for themselves in a special manner. Read about it in Berator. Type in the search bar: “How to calculate contributions to extra-budgetary funds from the income of an entrepreneur using the simplified tax system.”
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Regardless of the taxation system, companies and individual entrepreneurs that pay taxable income to their employees must pay insurance contributions to extra-budgetary funds. In this article, we will consider the contribution rates to the Social Insurance Fund and the fundamental changes that will come into force in 2017 and will affect the work of individual entrepreneurs and organizations on the simplified tax system.
Tariffs of insurance contributions to the Social Insurance Fund for the simplified tax system
In the Social Insurance Fund, policyholders pay two types of contributions:
- In case of temporary disability and in connection with maternity - based on a rate of 2.9%.
- For insurance against work injuries. The rate is determined by the type of activity and the established class of professional risk (Order of the Ministry of Labor of the Russian Federation dated December 25, 2012 No. 625N). The minimum tariff is 0.2%. If the payer of insurance premiums is engaged in hazardous production (for example, coal mining), his rate can reach 8.5%.
Contributions are paid from the employee's income. Travel allowances, severance pay within three average earnings, maternity benefits, one-time financial assistance, etc. are not subject to contributions. (Article 9 of the Federal Law of July 24, 2009 No. 212-FZ).
At a certain point, a simplifier, like any other payer, has the right to stop paying contributions for temporary disability to the Social Insurance Fund. This right comes when the cumulative salary from the beginning of the year exceeds 718,000 rubles (for 2016) and 755,000 rubles (for 2017). For example, if an employee receives 70,000 rubles a month, in December contributions to the Social Insurance Fund are no longer transferred from his salary, since his total income will exceed the established limit (70,000 * 11 months = 770,000 rubles). Pay attention! Contributions for injuries are paid regardless of the accrued base, that is, always.
Individual entrepreneurs on the simplified tax system, working without employees, do not pay mandatory contributions for themselves to the Social Insurance Fund, but can do so voluntarily.
The tariff rates given above apply to the majority of employees. However, there are categories of persons for whom contributions are paid at different rates. For example, for temporarily staying foreigners the tariff in the Social Insurance Fund is 1.8% instead of 2.9%.
In addition, some simplified workers have the right to reduced tariffs (benefits). All categories of beneficiaries are listed in Art. 58 of Law No. 212-FZ. If you fall into this category, you do not need to pay contributions to the Social Insurance Fund at all. Such simplifiers transfer contributions only to the Pension Fund at a rate of 20%.
What awaits simplifiers in 2017?
From 2017, contributions in case of temporary disability and in connection with maternity will pass into the hands of the Federal Tax Service. This means that only contributions for injuries will have to be transferred to the Social Insurance Fund.
Before the end of 2016, it is better to check with the Fund and close overpayments and arrears. The funds will interact with the Federal Tax Service and exchange data. For example, you will have to combine information on benefits paid to employees at the expense of the Social Insurance Fund. In addition, tax inspectors and fund specialists will now be able to conduct joint audits on site according to the plan. In practice, such audits most often occur with the largest taxpayers and those policyholders who reimburse significant amounts from the Funds.
It is also necessary to monitor changes in the maximum limits for calculating contributions - in 2017 they will become higher and amount to 755,000 rubles.
Policyholders report on contributions to the Social Insurance Fund using the 4-FSS calculation. In 2017, it will change and will include information only on contributions for injuries. The payment deadline will remain the same - until the 15th day of the month following the reporting month. For other contributions, you will need to report to the Federal Tax Service in the form of a single calculation of contributions (it will include indicators for contributions to social insurance and pensions). The new calculation, like 4-FSS, is quarterly; it will need to be submitted by the 30th day of the month following the reporting quarter.
An individual entrepreneur without employees, not registered as an employer, does not report to the Social Insurance Fund.
KBK for payment of contributions
Very often, companies and individual entrepreneurs are confused in KBK. This is where problems arise: payment of contributions is stuck on uncertain payments and discrepancies in contributions are sometimes revealed only during reconciliation.
Ideally, you should check with the funds once a quarter immediately after reporting. Usually, there are no problems with transferring contributions from one KBK to another - just write a letter to the FSS banking group. In order not to bother yourself with unnecessary correspondence and calls to the Social Insurance Fund, carefully fill out payment orders for payment of contributions.
Pay attention! If you have time to transfer the December contributions before the end of 2016, use the previous KBK 393 1 02 02090 07 1000 160. If you send contributions from the December salary in the new 2017, indicate the KBK in the payment slip, which will be approved by the Federal Tax Service at the end of the year. Details about the transfer of contributions in a new way can be found in the FSS Information dated 08/24/2016. Also, starting from the new year, the recipient of contributions will also change: instead of the Social Insurance Fund, your Federal Tax Service should be indicated.
The online service Kontur.Accounting will help you calculate contributions to the Social Insurance Fund, generate payments and report to the Fund. Get acquainted with the capabilities of the service for free for 14 days, keep records, calculate salaries, generate reports and benefit from the support of our specialists.
In our state, financial resources that are attracted specifically for public needs are redistributed by extra-budgetary funds. Such organizations are one of the components of the public financial system and are replenished through taxes, fees, loans and budget funds. What are the amounts of contributions to these funds this year?
Functional features of extra-budgetary funds
The central monetary fund is the only one in our country and is called the “state budget”. Extra-budgetary funds are designed to implement the constitutional rights of Russians.
State funds, formed outside the unified budget, are replenished through mandatory contributions, which are transferred to them by both individuals and legal entities. Since the expenses and income of extra-budgetary funds are regulated and approved only at the legislative level, all financial resources contained in them are the property of the state.
The functions of state extra-budgetary funds include:
- influencing the productivity of state-owned enterprises (for example, through lending or subsidies);
- ensuring measures to protect and protect the environment;
- providing social financial support for all segments of the population of our state;
- providing cash loans to foreign countries.
It should be taken into account that the stock system is distinguished by the flexibility of managing its monetary resources and the efficiency of their use.
State extra-budgetary funds and their groups
All extra-budgetary funds can be divided into several groups that have a specific purpose:
- Target:
- economic (to regulate processes related to economic public services, provide subsidies and loans to private as well as public companies);
- social (to provide assistance to various social strata of the population of our country);
- scientific research (help in financing all kinds of research in the field of science);
- credit (to generate resources that the state uses to repay debts and pay interest).
- Managerial:
- national;
- regional.
Mandatory deductions made by employers from the employee's accrued wages go to social insurance funds. It is such organizations that are classified as extra-budgetary. There are three such off-budget social funds operating in Russia. Let's look at each in more detail.
- PFR – Pension Fund of Russia, which is formed thanks to:
- insurance premiums (from employers, individuals, individual entrepreneurs and other categories of working Russians);
- deductions from the State Employment Fund (in the form of compensation for early pensions intended for unemployed Russians);
- contributions on a voluntary basis from legal entities and individuals and other cash receipts. This money, accumulating in this financial reserve, is intended for payments, primarily state pensions.
- FSS - Social Insurance Fund, is regularly replenished through deductions provided for by the legislation of our state:
- insurance premiums (from employers, ordinary citizens, individual entrepreneurs, etc.);
- income from investments of some part of the finances of stock funds (for example, investing them in securities, deposits);
- allocations from the state budget at the federal level to cover preferential expenses (for injured Russians as a result of accidents or disasters, such as Chernobyl);
- amounts of fines, etc.
At the same time, their funds from the fund are paid:
- benefits officially assigned for temporary disability (sick leave, maternity leave);
- additional days off used to care for a disabled child;
- funds to pay for sanatorium-resort treatment, vouchers to children’s camps for the purpose of health improvement;
- maintenance of children's sports schools (rent of premises, salaries for coaches, etc.);
- expenses for carrying out explanatory work among the local population.
This is a specialized structured organization that is part of the state system created specifically to protect the citizens of our state. Federal legislation provides for all the nuances associated with the activities of this extra-budgetary fund and provides certain guarantees in the payment of all provided benefits.
- MHIF - Compulsory Health Insurance Fund, specially created to provide monetary support for all problems related to medical care of the population. Thanks to federal laws and regulations, any Russian has the opportunity to receive not only medical care, but also medication. The sources of funds received by the Compulsory Medical Insurance Fund are:
- tax deductions;
- funds from the federal budget (law “On the Federal Budget”);
- various payments in the form of penalties, penalties, arrears, etc.
All funds accumulated here are intended for:
- non-working population, including children;
- implementation of planned mandatory insurance measures;
- provision of medicines to certain categories of Russian citizens.
This fund monitors the rational and effective use of Russians’ investments in the compulsory health insurance system.
Experts classify these extra-budgetary funds as federal property because they perform a number of tasks related to the social protection of the population, their well-being, health preservation and the provision of a number of specific services. They have their own reports, which they submit without fail for consideration and approval by the government of our country. Moreover, all monetary transactions are controlled by a specially appointed body - the Federal Treasury.
Contributions and rates in 2019 to extra-budgetary funds
Only the employer, and not the employee himself, must make all planned contributions to extra-budgetary state funds. The procedure for such deduction is as follows: an accountant of an organization (company, firm, enterprise), when calculating the salary of an individual worker, using officially approved tariff rates, calculates the required amount and transfers money to each of them.
In the current year 2019, the following tariff rates apply for working citizens of our state:
- For the Pension Fund - 22% (for a salary of more than 800 thousand rubles - 10%), it is paid in the form of one payment, which is not divided into any structural parts (as it was before - insurance and savings). The payment deadline is until the 15th of each month.
- For social insurance - 2.9% (for wages up to 723 thousand rubles above this amount, no deductions are made to this fund), is also one of the monthly payments, due until the 15th of each month.
- For health insurance - 5.1% (federal legislation does not provide for restrictions here), although some employers can take advantage of the reduced rates that are established by Federal law in certain cases.
Reduced tariff rates for extra-budgetary funds
Some Russian individual entrepreneurs using the simplified tax system (simplified taxation system) can make mandatory payments to extra-budgetary funds at reduced insurance tariff rates. The following areas of production activity fall into this category:
- food products;
- sewing and textile goods;
- wood products;
- finished metal products, including various types of machines and equipment for them;
- educational services;
- processing of recyclable materials;
- construction;
- furniture production;
- the field of health care and the services provided in this field;
- sports activities, etc.
The full list of taxpayers entitled to reduced tariff rates for payments to extra-budgetary funds can be found in Article 58 of the Federal Law or by following the link http://rabotniks.ru/wp-content/uploads/2015/12/Reduced-tariffs .jpg.
These tariffs provide for the payment of mandatory contributions only to the Off-Budget Pension Fund in the form of 20% of accrued wages. And deductions to the other two funds (social insurance and medical insurance) are not made at all.
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