Unlike personal income tax, payment to the Social Insurance Fund is made not from the income received by the employee, but from the organization in which he works labor activity. After the organization’s accounting department has carried out payroll calculations, it is necessary to calculate the percentage that should be transferred to the Social Insurance Fund. The complexity of this procedure is that the amount of insurance premiums depends not only on the employee’s income, but also on the percentages used to calculate contributions.
Same as payment different types taxes, contributions must be paid within the specified time frame. If this requirement is not met, the employer is subject to penalties from the FSS. In addition to making timely payments, organizations must regularly fill out reporting forms that provide information about funds paid into the fund.
Currently the Social Insurance Fund rate is 2.9%. But, in addition to the regular transfer of this amount, the employee is also deducted from each income. Pension Fund contribution, accounting for 22%. A regular payment to the Compulsory Medical Insurance Fund is added to these contributions. The amount transferred to it should be 5.1% of the employee’s total income. When calculating all fees, it turns out that the organization is obliged to transfer 30% of the income paid to the employee.
The percentage calculated by the Social Insurance Fund must be transferred to the fund not by the employee himself, but by the organization where he works.
Depending on the situation, the amount accrued by the fund will have a specific value.
For example, in a situation where an employee is ill, the amount of payment from the fund will be based on two factors: previously made transfers to the fund from the employee’s salary, as well as the length of his work at his current job. At the same time, the amount transferred from the employee’s salary to the fund does not depend on the frequency of insurance situations. The amount of the amount subsequently paid by the fund in the event of illness and the employee going on maternity leave also does not depend.
See also the video about changes in insurance premium rates up to 2018 inclusive:
Deadlines for paying contributions to the fund
To carry out the procedure for paying contributions calculated based on employees’ salaries, a period of up to the 15th day of the month following the month being paid is allocated. Organizations are required to transfer contributions every month. Thus, depending on the size of the employee’s salary and his possible illnesses, the amount transferred to the fund may vary slightly.
The amount of monthly payment of contributions by organizations is calculated as follows. To receive the exact amount of contributions that must be paid for last month, the amount of benefits that were accrued from the Social Insurance Fund in the current month is used. From this amount, contributions going to insurance cases related to motherhood and diseases. These contributions include accruals made at the basic rate, as well as at the reduced rate. The resulting amount will be the mandatory contribution that must be paid to the company for the past month.
Example of step-by-step calculation
The calculation of the amount paid to the Social Insurance Fund occurs in several stages:
- The amount of income paid to employees registered in the organization is calculated.
- Funds for physical expenses are added to the received single amount. persons conducting temporary activities in the organization.
- From the amount received in this way, the amount of benefits previously issued by the Social Insurance Fund to the organization’s employees is subtracted.
The amount transferred by the organization to the fund, calculated from the employee’s salary for an accident, is only 0.2%. Depending on the number of days of activity of the employee, the amount of the salary, as well as the transferred amount, is subject to change. The amounts transferred monthly to the fund are subsequently added up.
What are contributions to the Social Insurance Fund used for?
All amounts transferred to the fund by the organization are intended to support the financial situation of the organization’s employees in a number of unforeseen situations. Situations in which an employee is entitled to financial assistance include:
- Temporary disability associated with employee illness. The funds paid by the fund are used to repay part of the amount spent by the employee on treatment.
- The necessary rehabilitation of an employee in a sanatorium or other institution is partially compensated by funds from the fund.
- Unemployed. For people who do not have official employment, the fund provides temporary financial support.
- Pregnancy. For this case, the fund provides a special allowance.
- Birth and subsequent care of the child. For the entire period of sick leave, the fund makes a special payment of benefits.
- Support for preschoolers. The fund constantly transfers funds to partially provide them.
- Insurance system. There are always shortcomings, and to eliminate them in the current social insurance system, the fund allocates certain amounts.
- Amount of individual entrepreneur contributions for himself in 2019
- Pension insurance contributions
- Medical insurance premiums
- Payment terms
- How to generate a receipt/payment order?
- How to reduce the simplified tax system tax by the amount of contributions for yourself?
- Reporting on individual entrepreneur contributions for oneself
Since 2018, the amount of insurance premiums for yourself has been decoupled from the minimum wage.
Since 2017, insurance premiums are administered by the Federal Tax Service, and not by the Pension Fund. Full information on contributions can be obtained in Chapter 34 of the Tax Code.
[Attention!] Insurance premiums you have to pay even if you don't lead activity (or you don’t make a profit).
[Attention!] By the amount of paid insurance premiums you can reduce the simplified tax system “income” (6%)
Insurance premiums in 2019.
Until 2018, fixed insurance premiums were calculated based on the minimum wage in force on January 1 of the current year. Since 2018, self-payments have been decoupled from the minimum wage.
For 2019, individual entrepreneur with annual income 300,000 rub. or less they only pay 2 payment for yourself for the total amount 36 238 rub.
Individual entrepreneurs with annual income more than 300,000 rub. pay for themselves ( additionally to the above amount RUB 36,238) 1% from income, exceeding 300,000 rub.
Pension insurance contributions
Firstly individual entrepreneurs (IP) pay fixed pension contributions. Pension contributions in 2019 are RUB 29,354 per year (RUB 7,338.5 per quarter, RUB 2,446.16(6) per month).
If your annual income exceeded 300,000 rubles., You need to pay an additional 1% of this excess no later than July 1 of the following year. For example, in a year you received 450,000 rubles, which means you need to pay (450,000 - 300,000) x 1% = 1,500 rubles. Despite the fact that in essence this part of the contributions is not fixed, they are still called fixed. The amount of pension contributions for 2018 is limited above the amount of 212,360 rubles, i.e. even if you earned 30 million rubles in a year (1% of 30 million - 300,000 rubles), you only need to pay 212,360 rubles. (limit for 2019 - RUB 234,832)
pension contribution in the form "PD (tax)".
Medical insurance premiums
Secondly individual entrepreneurs pay health insurance premiums. The medical insurance premium in 2019 is 6884 rub. per year(i.e. 1721 rubles per quarter, 573.6(6) rubles per month). These contributions are based on income exceeding RUB 300,000. NOT are paid.
You can see an example of filling out a receipt for payment of a medical contribution using the “PD (tax)” form.
Payment of fixed insurance premiums
- Payment terms - no later than December 31 current year. 1% of the excess of RUB 300,000. - no later than July 1 next year.
- You can pay in any amount and at any time (within the deadlines specified in the previous paragraph). Choose a payment scheme that is more profitable for you (to reduce the simplified tax system).
- Contributions to the tax office are paid at the place of registration of the individual entrepreneur.
- All of the above receipts are issued in the form No. PD (tax) or by form No. PD-4sb (tax) and are accepted for payment only in Sberbank(If an individual entrepreneur has a current account in any bank, then you can pay from it, no additional interest they will not be charged for this).
- If you are registered as an individual entrepreneur not since the beginning of the year- you do not need to pay fees for the whole year, but only for the time that you are registered (to accurately calculate the payment amount and prepare all receipts, use an accounting service).
- If you combine the activities of an individual entrepreneur with work under an employment contract, and the employer is already paying contributions for you, you don’t care need to pay the specified fixed fees on behalf of the individual entrepreneur.
- The easiest way to generate a receipt (or payment order) for payment of contributions is to use free official service of the Federal Tax Service of the Russian Federation.
Reducing the simplified tax system for the amount of contributions
- The simplified tax system “income” tax (6%) can be reduced by the amount of fixed insurance premiums paid.
- To reduce advance payments for the simplified tax system, contributions must be paid in the period for which advance payments are made. For example, you want to reduce advance payment for half a year - which means contributions must be paid no later than the end of the six months - i.e. until June 30.
- Probably the simplest and most profitable option is to pay contributions to first quarter- this way you can reduce the advance payment of the simplified tax system for the first quarter, and if, after subtracting the amount of paid contributions from the advance payment of the simplified tax system, there is still some amount left, you can reduce the tax for the six months by it, etc.
- Example: in the 1st quarter, contributions in the amount of 10,000 rubles were paid. Income for the 1st quarter is 100,000 rubles, 6% of 100,000 rubles. - 6,000 rub. We reduce the advance payment by 10,000 rubles. - it turns out that for the 1st quarter there is no need to pay an advance payment under the simplified tax system. By 4,000 rubles, which remain after subtracting 6,000 - 10,000, you can reduce the advance payment for the six months.
- You can also reduce your tax by the amount of contributions paid from exceeding 300,000 rub. (1% of the excess, which is paid no later than July 1).
- Don't forget to include information about paid contributions that reduce the simplified tax system tax in your tax return.
Fixed charge reporting
Paid receipts of fixed insurance premiums be sure to save. Reporting since 2012 for individual entrepreneurs without employees (paying contributions only for myself) - canceled!. To find out whether your payments have reached their destination, call your tax office or use the service " Personal account individual entrepreneur."
The above information is for individual entrepreneurs without employees. For individual entrepreneurs with employees and LLCs, the information on the page about
This article will discuss such a concept as “insurance payments” for compulsory medical insurance and the stages of their payment, what changes have occurred this year.
WITH medical care a person constantly faces problems that cost him a lot of money. The best option to compensate for the costs is to get insurance.
All individuals in Russia have the right to free healthcare. An insurance policy will help with this. How to register it, what is needed for this, whether you need to pay fees and what their size is - more on this later.
Basic information
Faced with the concept of “medical care insurance,” many do not know what it is and why it is necessary to take out a policy. It is necessary to understand this term.
What is it
Insurance means the creation of a fund from which funds are allocated for medical treatment.
In this case, the policyholder must make contributions. Since the concept is probabilistic in nature, not everyone will need an insured event.
There is the possibility of redistributing risks among policyholders - one person (the policyholder) can make a contribution, and another person (the insured) can use the funds.
There are also disadvantages of insurance:
The amount of the deposit depends on the profit of the insurer, and the guarantees for the provision of medical care are the same for everyone.
The compulsory medical insurance policy guarantees that a person in trouble will be able to use medical care free of charge in any area Russian Federation.
The insured can only have one policy in his possession. The insurance organization is obliged to familiarize the insured persons with the rules and responsibilities.
Who needs it
Medical insurance – protection of the individual and his health. If you are in another country, treatment without a policy will be expensive, and you may be denied medical care altogether.
Depending on the person’s age, type and complexity of the disease, the price of the policy will be different. A compulsory medical insurance policy is required for the following categories:
Whether a person works or not, insurance does not depend on this; this service is mandatory.
To obtain a policy, you must visit an organization that deals with insurance (IMO) and provide it with documents (persons under 18 years of age do not have the right to this, as they are considered incompetent).
For minors, insurance takes place in those HMOs where parents are served or by law.
If the application is not submitted by the person himself, but through a representative, then it is needed. Package of documents:
Legal regulation
The population of Russia has the right to protect and protect their health. This includes the provision of medical and social assistance, favorable working conditions, health improvement.
Health care is provided regardless of gender, race, nationality or language. Along with legal citizens of Russia, both foreigners (residing on its territory) and refugees have this right.
In case of illness or loss of legal capacity, a person is obliged to provide medical assistance of any type.
For example, preventive measures, diagnostic) and social measures, that is, care for the sick, payment of disability benefits.
Also, the population of the Russian Federation has the right to free medical care in health care systems - state or municipal.
Compulsory medical insurance for the working population is an innovation. It guarantees equal rights for all segments of the population in the provision of medical care.
The basic program includes:
- help with acute chronic diseases;
- situations that threaten life;
- outpatient treatment;
- home diagnostics;
- preventive measures: vaccinations, examinations;
- inpatient treatment;
- dental assistance.
Frequently Asked Questions
For people making payments for payment compulsory insurance for medicine, a lot of questions arise. Let's look at the most common ones.
Exemption from payment
This benefit is used by organizations of disabled people ().
Also, the Compulsory Medical Insurance Fund is not charged (during the election campaign) for:
- funds of candidates for local government bodies;
- income received from the election campaign by commission members.
Such a decision can only be made by the territorial compulsory medical insurance fund ().
To consider the issue, you need to provide an application for exemption from paying fees and photocopies of documents - a certificate of registration of the organization.
Nuances for individual entrepreneurs
Self-employed individuals pay their own health insurance premiums. The calculation takes place at a standard rate, taking into account the minimum wage.
To calculate the contribution, you must multiply the minimum wage by the tariff and the number of months for which the contribution is paid as an individual entrepreneur. In 2019, the minimum wage is 5965 rubles, that is, the contribution is 3650.58 rubles.
Starting this year, the amount is not rounded up, but paid in kopecks. An individual entrepreneur has the right to make contributions in installments or all at once for the year. There is no need to report to any organization for this.
An entrepreneur has a choice - in addition to the general tax system, you can use special ones (subject to the conditions of this regime).
Options:
A contribution of 1% (additional) is added to the FFOMS budget to the established amount if the entrepreneur’s income is over 300,000 rubles per year.
For example, the profit was 400,000 rubles, which means the DP is calculated as follows - (400,000 - 300,000) * 0.01. This amount should be paid for health insurance.
- Taxes may be less than the contribution amount that was paid for a certain period.
- The due date of the fee may reduce the amount of the fee. That is, if you pay quarterly at once, you can count on a smaller amount.
- The additional contribution also affects the tax reduction.
- If the simplified tax system and UTII are applied simultaneously, there are no hired employees, then the tax is also reduced.
- If the amount of the insurance premium is greater than the amount of tax, then the excess funds are not transferred to another period.
- The right to a tax reduction disappears when an entrepreneur recruits employees and pays them wages. If an individual entrepreneur stops paying employees, then the tax can be reduced only from the next period.
Reflection by wiring
Medical insurance must be accompanied by:
To summarize, we can say that the goal health insurance is a guarantee that citizens will receive first aid in the event of a problematic situation.
Citizens of the Russian Federation have equal rights and opportunities. You can contact the insurance company yourself or through an intermediary (in this case you will need a power of attorney).
Every resident of the Russian Federation must have an insurance policy, regardless of citizenship.It is issued free of charge; to obtain it you need a document that identifies the person.
Each time you seek medical help, you must present your insurance policy.The policyholder can be an organization or an individual entrepreneur.
However, they must have a license. For the working population, these are organizations, enterprises, and individual entrepreneurs. For those who do not work - Councils of Ministers, district and regional districts.
For most organizations and individual entrepreneurs, social insurance is a mandatory element of doing business. One of the state extra-budgetary funds with which interaction should be carried out is the FFOMS (Federal Compulsory Health Insurance Fund).
Legislative framework
Until the end of 2016, social insurance issues were regulated by Federal Law No. 212, which was replaced by Chapter 34 of the Tax Code of the Russian Federation, which describes following points:
- Article 419 defines payers;
- Article 420 specifies the objects of taxation;
- Article 421 defines the basis for assessment;
- Article 423 talks about reporting periods;
- Article 425 defines tariffs.
In addition, the Tax Code of the Russian Federation reflects other information, for example, the calculation procedure and other organizational issues.
Who should pay
According to Article 419 Tax Code, persons making payments to individuals, and those who do not carry out such transactions, must pay insurance premiums. Thus, organizations, individual entrepreneurs, as well as individuals can be considered as those who are obliged to pay.
In addition, according to the Tax Code of the Russian Federation, payers are persons engaged in private activities (notaries, medical practitioners, appraisers, etc.).
Often the payer can be equated to several of the categories described above. In such cases insurance payments must be listed, taking into account each of the grounds. Some payers have preferential conditions for social payments. Thus, organizations located in , charitable organizations and other enterprises can make contributions at reduced rates or be completely exempt from payments.
What is considered the object of taxation and the calculation base
Like the no longer in force No. 212-FZ, Chapter 34 recognizes any payments intended for individuals as subject to insurance premiums. Rewards can be received on the basis of employment contracts or civil law relationships.
In addition, what is subject to contributions includes remuneration arising from copyright contracts, alienation of works of art or science.
The object of taxation for persons who do not make any payments to other persons is the minimum wage and, in certain cases, the income of the enterprise. It is also worth noting that according to the Tax Code cannot be recognized as an object of taxation:
- remuneration from the transfer of ownership;
- payments in favor of foreigners;
- voluntary payments as part of donations;
- payments under contracts concluded with FIFA (as part of the 2018 FIFA World Cup).
The basis for calculating contributions is the amount of payments for a certain period of time for each insured person. Accordingly, for entrepreneurs who do not make payments, the base will be determined according to the minimum wage.
Tariffs 2018
Social payment tariffs did not change in 2018 and for the Federal Compulsory Medical Insurance Fund remained at 5.1%. As for preferential tariffs, in some cases the requirements have become more detailed.
| Payer | OKVED | Rate |
|---|---|---|
| Enterprises on a simplified taxation system, with income of at least 70% of total income, but not higher than 79 million rubles/year | 13-16 and others | Exempt from payments |
| Pharmaceutical organizations using UTII | 46.18.1, 46.46.1, 47.73 | Exempt from payments |
| Entrepreneurs on PSN | 31.0, 74.20, 75.0, 96.01, 96.02, etc. | Exempt from payments |
| Non-profit enterprises on a simplified system, except for government ones, engaged in scientific development, healthcare, art, mass sports, social services | 37, 86-88, 93, etc. | Exempt from payments |
| Charitable foundations using a simplified system | 64.9, 88.10 | Exempt from payments |
| Enterprises specializing in digital technologies | 62, 63 | 4 |
| Enterprises on a simplified taxation system that specialize in the implementation of scientific developments | 72 | 4 |
| Enterprises of the special economic zone | 65.20, 79.1, 94.99, 62.0, 63.1, 63.11.1, etc. | 4 |
| Enterprises transferring contributions for crew members of ships included in the international registry | 50 | Exempt from payments |
| Enterprises participating in the Skolkovo project | 72.1 | Exempt from payments |
| Enterprises that are participants in the free economic zone on the Crimean peninsula | Any, except 05-08, 09.1, 71.12.3 | 1/10 |
| Organizations based in priority development areas | 1/10 | |
| Participants of the special port zone "Vladivostok" | 1/10 |
Due to changes in the field of social contributions, the payment procedure has also changed. Because contributions must now be transferred to the Federal Tax Service, the budget classification code has changed.
For each type of social contribution there is its own BCC. To transfer to the Federal Compulsory Medical Insurance Fund, you should use the KBK 182 1 02 02103 08 1013 160 .
Let's look at how insurance premiums to the Federal Compulsory Medical Insurance Fund are calculated. Let's take an individual employee of an organization as an example. Let’s say that for the month of March his salary was 25,000 rubles, of which 20,000 was his salary, and the remaining 5,000 was sick pay. The amount that must be transferred to the FFOMS for a given employee in the current month is determined as follows:
(25,000 - 5000) * 5.1% / 100% = 1020 rubles
As you can see, the salary from which social benefits are calculated was reduced by the amount of sick leave, because payments of this nature cannot be included in the accrual base.
As another example, let’s take an individual entrepreneur who does not have hired workers, but is also required to make contributions to the Federal Compulsory Medical Insurance Fund. For example, the appraiser received income for the year in the amount of 2 million rubles. The amount that he is obliged to transfer to health insurance will be calculated as:
11,163 * 12 * 5.1% / 100% = 6832 rubles, where
11,163 is the minimum wage, 12 is the number of months in a year, 5.1% is the current tariff.
As you can see, contributions to the Federal Compulsory Medical Insurance Fund do not depend on the level of income and are determined on the basis of the minimum wage.
The last example will allow us to consider how social payments at preferential rates are calculated. Thus, an enterprise engaged in scientific research and being a resident of the Skolkovo project will be required to make social payments in the following amount:
30,000 * 0.1% / 100% = 30 rubles, where
30,000 is wages Researcher
Contributions for employees must be made monthly, while when making contributions for themselves, individual entrepreneurs can make payments once a year. However, under some taxation schemes it is more profitable to make contributions in parts throughout the year, because this helps to reduce accrued taxes.
In order to fulfill your social insurance obligation, it is enough to fill out a receipt and visit the nearest bank branch. Unlike pension contributions, where you can fill out a receipt using an online service, a receipt for payment to the FFOMS must be filled out yourself. To do this, you need to know the details of the recipient and payer.
When paying insurance premiums from your current account, you must fill out the form correctly. For this you will need KBK, Federal Tax Service details. In addition, it is necessary to correctly indicate, for example, “insurance contributions to the Federal Compulsory Medical Insurance Fund” or “insurance contributions to the Pension Fund in a fixed amount.”
The procedure for settlements in relation to insurance premiums, including the timing of transfers, is regulated by Article 431 of the Tax Code of the Russian Federation. Insurance premiums must be paid no later than the 15th. If the end of the term falls on a weekend or holiday, the last working day will be considered the next working day. So, for March and June 2019 it will be necessary to transfer contributions no later than April 15 and July respectively.
Entrepreneurs who do not have workers must transfer insurance premiums for themselves no later than the end of the year. If the annual income exceeds the amount of 300,000 rubles, a percentage of the amount exceeding this limit must be added to the payment and deductions must be made no later than the beginning of April. This rule is valid for pension contributions, while for payments to the Federal Compulsory Medical Insurance Fund the value remains unchanged at any level of income.
For violation of payment deadlines, organizations and entrepreneurs face fines of up to 20% according to Article 122 of the Tax Code. If the payer deliberately does not make contributions to the Federal Compulsory Medical Insurance Fund or violates the calculation rules, he may face a fine up to 40% from the unpaid amount.
In addition, there are sanctions against payers who do not provide information about deductions on time. This violation may result in a penalty of 500 or 1,000 rubles for each employee, depending on how the reporting was submitted, on paper or as an electronic document.
Calculation and payment of contributions, reporting - in this video.
The legislation of our country obliges the employer to make payments for each employee on staff. They are regulated by the Tax Code, Labor and other norms. The employer acts as an intermediary between the state and the employee. Everyone knows about the famous 13% personal income tax. But how much does an employee actually cost an honest employer?
Insurance payments
Starting from 2017, contributions for employees are transferred to the Federal Tax Service (FSN) and the Social Insurance Fund (FSS). The tariffs that the Russian government sets every year are general. This year you need to list:
For pension insurance - 22%,
For compulsory health insurance - 5.1%,
In the Social Insurance Fund - 2.9% (not taking into account contributions in case of work-related injuries).
Employers who have benefits can view them in the tax table.
Reduced tariffs are also available, they are presented in the table below.
| Taxpayer category | ||||
| Pharmacy organizations, as well as individual entrepreneurs (with a pharmacist license) working on UTII | 20 | - | - | 20 |
| NPOs on the simplified tax system engaged in social services, education, science, sports, healthcare, art and culture | ||||
| Organizations and individual entrepreneurs on the simplified tax system (only preferential types of activities). Provided that the limit of RUB 79 million is not exceeded. | ||||
| Organizations conducting charitable activities (only on the simplified tax system) | ||||
| Individual entrepreneur on PSN (does not include property rental, catering and trade) | ||||
| Participants - Sevastopol and Crimea | 6 | 0,1 | 1,5 | 7,6 |
| Individual entrepreneurs and organizations working in the tourism, recreation and technology-innovation fields (FEZ only) | 8 | 4 | 2 | 14 |
| Organizations involved in IT (two conditions must be met: there must be more than 7 employees and at least 90% of employees based on the results of three quarters) | ||||
| Organizations that have the status of a participant in the Skolkovo project | 14 | - | - | |
| Individual entrepreneurs and organizations making payments to ship crew members (only for those registered in the Russian International Register of ships) | - | - | - | 0 |
All issues of social insurance were regulated by Federal Law No. 212. This year it was replaced by Chapter 34 of the Tax Code of the Russian Federation. Articles 419-425 define taxpayers, the accrual base, objects of taxation, tariffs and reporting periods. The chapter also describes the procedure for calculating taxes and other organizational issues.
In general, the object of collection of insurance premiums is any payments intended for individual. And the base is the amount of payments taken for a certain time period, separately for each insured person.
Personal income tax
This is one of the direct taxes. Calculated as a percentage of total income minus amounts exempt from tax. These include fees, profits from the sale of real estate, bonuses, gifts, winnings, paid sick leave, etc.
How much tax does an employer pay for an employee at the basic rate?
As you know - 13%. In some cases tax base can be reduced due to tax deductions. They apply only to income taxed at 13%. Personal income tax is most often deducted and the tax agent transfers it to the budget. He is an intermediary between the state budget and the employee (taxpayer) who is responsible for transferring contributions to the state budget. Usually tax agent recognized by the employer. He withholds a certain amount and transfers it to the tax office at the place of registration of the organization (firm, individual entrepreneur) on the day of transfer of wages to employee cards.
In this case, the financial burden lies with the employee, and the calculation and payment of tax falls with the employer. While, for example, from the sale of real estate, a citizen independently calculates the amount of payment, having previously declared the profit received.
Social Insurance Fund
Payments, in accordance with the law, are made by the employer. The FSS distributes the tax among social funds. These contributions entitle citizens to receive cash benefits in special cases. For example, when:
Loss of a breadwinner
Receiving disability
The birth of a child
Reaching retirement age.
Obtaining the status of a low-income or large family.
How much taxes does the employer pay for the employee into this fund? 2.9% of the employee’s accrued salary. They are transferred either before the 15th of each next month, or once a year until December 31st.
The rate of contributions to the Social Insurance Fund depends on the level of hazards at work.
When assessing working conditions at a particular enterprise, the following tariffs are applied:
Dangerous (+8%),
Harmful (+7.2%),
Acceptable and also optimal (+0%).
Contributions for work injury insurance must be paid every month, along with your salary. Moreover, any mistake in the BCC, the name of the bank or company will delay the transfer, and payments in this case will be considered imperfect.
If the last day for payment of contributions is a non-working day (for any reason), then it can be postponed to the first working day. This rule does not work everywhere. For example, payments for work-related injuries must go forward, that is, if the last day of payments falls on a weekend/holiday, they must be paid the day before.
Accounting for contributions to the Social Insurance Fund is kept separately for each employee. Late contributions to the Social Insurance Fund entail penalties in the form of 5% of the monthly amount accrued.
Theoretically
Contributions to the Social Insurance Fund are made by the employer from his own funds. These payments are divided into two types: actual and conditional. The first are paid to third-party funds of a non-state and government nature. Most often, health insurance and social insurance, as well as the Pension Fund. For example, a social fund will make payments to an employee who is injured during work activities.
Conditional payments remain in the accounts of the organization (company, individual entrepreneur). They are intended to ensure an adequate standard of living for workers who are dependent, for example, after a work-related injury. And also:
Child care benefits,
Compensation for moral damage (the amount of payment is determined only by the court),
Payment to employees who quit due to layoffs or in the event of liquidation of the enterprise.
Pension Fund of the Russian Federation
Contributions to the Pension Fund depend on the employment relationship. That is, contributions will be different for citizens working under an open-ended employment contract, part-time employment or a fixed-term contract. Payments to this fund are made from the accounts of the organization (company, individual entrepreneur) in the generally accepted amount - 22% of accrued wages. The date of contributions to the Pension Fund is the 15th of the next month.
Federal Compulsory Health Insurance Fund
What other taxes does the employer pay for the employee? Contributions to the FFOMS. At a rate of 5.1% of each employee’s salary is transferred to the needs of free medical care.
This fund was created to provide financial assistance for problems related to medical care. Thanks to the current regulations and federal legislation, any citizen of our country can receive qualified medical and/or medication assistance.
Contributions to the compulsory health insurance fund are intended for:
The unemployed population, including children,
Provisions medicines privileged categories of citizens,
Implementation of mandatory insurance measures accepted for implementation.
FFOMS - federal property
The reason for this is a number of tasks assigned to it, directly related to the social protection of the population, the preservation of their health, well-being and the provision of certain services.
The Compulsory Health Insurance Fund oversees the efficiency of spending cash, coming to the accounts. Reporting is also prepared, which is reviewed and approved by the Government of the Russian Federation. All monetary transactions carried out by the fund are controlled and regulated by the Federal Treasury.
Since the beginning of 2017, the social insurance sector has become subordinate to the Federal Tax Service. The changes are not cardinal. They only affected the reporting procedure.
Preferential income categories
Federal legislation provides for a number of categories of employee income that are exempt from paying contributions to extra-budgetary funds. These include:
Monetary compensation, for example, in connection with dismissal;
Benefits assigned by the state - these can be payments in connection with temporary disability, injury during production, etc.;
Financial assistance provided in connection with the death of a relative, the birth of a child, or loss of property due to force majeure events.
On average, the amount of contributions to all funds is 43% of the accrued amount - these are accrued wage taxes, 30% is paid by the employer.
IP
How much taxes does the employer pay for the employee if the first one is an individual entrepreneur? Entrepreneurs without the formation of a legal entity pay insurance premiums of the established amount. They are calculated based on the level The rate is still 26% in and 5.1% in the Federal Compulsory Medical Insurance Fund. And the payment amount has changed because the minimum wage has increased. In 2016 it was 6,675 rubles, today it is 7,500, and from July 1 it was approved by the government - 7,800.
Doesn't list.
Once the individual entrepreneur’s profit reaches 300,000 rubles, payments to the Pension Fund and the Federal Compulsory Medical Insurance Fund are reduced to 1%.
Features of the simplified taxation regime
The simplified tax system is preferential. Therefore, payments are calculated differently. This applies to the types of activities listed in Article 58 212 Federal Law(production of toys or sports goods, construction, education, etc.).
Legal entities, as well as individual entrepreneurs making payments to citizens, are exempt from contributions to the Federal Compulsory Medical Insurance Fund and the Social Insurance Fund. The percentage transferred to the Pension Fund has been reduced for them to 20%.
Accounting nuances
Taxes are calculated separately for each employee. Firstly, the employee himself needs to know how much taxes the employer pays for him to various funds. Secondly, there are certain limits, after which the percentage of transferred contributions is reduced. For example, if the total taxable income rises above 796,000 rubles, then payments to the Pension Fund are reduced to 10% (but this does not apply to entrepreneurs working under the simplified taxation system).
The limit for tax transfers to the Social Insurance Fund is fixed at 718,000 rubles. After this amount, contributions to the social insurance fund cease.
Since last year, the limit on collecting taxes in the FFOMS has been abolished. Contributions are calculated at a rate of 5.1% without any benefits. Details can be found in the tax tables available on the Internet, in the public domain.
Salary: which shade to choose
Unofficially, in our country there are three types of wages: “black”, “gray” and “white”.
The term “white” (read “small”) salary appeared in the media in 1998. It means the officially stated salary amount in the employment order and employment contract. “White” salary may consist of:
Bonus payments,
Allowances for degree, experience, quality mark, etc.,
Vacation pay,
Regional coefficient (increases wages, compensating for the difficult climatic conditions in which one has to work),
Sick leave.
Employers do not like “white” wages because of the “headache” with taxes. Employees feel protected with it.
“Grey” (or salary in an envelope) does not reflect part of the money earned. Employees of organizations and firms that practice such payments receive officially small salaries, and additional payments, which are not reflected in any way on the accounts, are given in envelopes. Naturally, the employer contributes significantly smaller amounts to various funds. In this case, the employee does not have adequate protection. For example, there are cases when people “forget” to give out money in envelopes.
The concept of “black” wages appeared in 1996. Both then and now it means an undocumented salary. What taxes does the employer pay for the employee in this case? It is clear that there are none. Naturally, there is also no question of paying for maternity or annual leave, sick leave, etc.
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