Payment of contributions to the Pension Fund of the Russian Federation and for honey. insurance is mandatory for all employers and entrepreneurs. To transfer health insurance premiums, you need to know the BCC and the interest rate. In the article, we will consider what are the rate and percentage of deductions in the FFOMS.

How to calculate the installment rate

Most employers calculate the FFOMI rate at the current rate of 5.1%. There is no maximum amount set 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 is not difficult.

On the example of IP contributions for "himself" consider how much compulsory insurance in 2017:

• Pension - 7,500 * 26% * 12 = 400 rubles.
• Honey. insurance of merchant 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 is usually divided into four quarters. At the end of the quarter, merchants are required to pay a single contribution in the amount of 6,997.5 rubles. The monthly rate is 2,332.5 rubles.

Knowing the annual amount, these contributions can be paid both in a single payment and 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 accrued to the employee during the year.

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

• PFR - 22%. This amount varies and depends on the danger of work at the enterprise. Additional contributions may be established, about which the fund informs the head in a separate notice.
• FSS - 2.9%. Contributions are charged for danger and injury. 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 use the preferential contribution, you need to check whether the economic activity code refers to the “beneficiaries”, the list of which was established on the basis of Federal Law No. 212. For such companies and entrepreneurs, contributions to the PFR are 20%, and insurance premiums to honey. fear 5.1%.

If the pension contribution can reach the limit and decrease, then the medical rate has no limit, so the 5.1% deductions are valid for the whole year.

Contribution rate to the FFOMS in 2017

The changes that will affect all taxpayers in 2017 are, first of all, the transfer of powers from one regulatory authority to another. Now they will be engaged in checking the correctness of accrual and payment tax authorities. The federal law will no longer be in force, it will be replaced by the Tax Code.

Checking the activities of entrepreneurs and organizations will be carried out on the basis of new legislation. This is the only and main change in 2017. What percentage of contributions to the FFOMS we expect can be seen in the table:

As we see insurance rates will not change and will remain the same. The regulatory authorities have not canceled the reduction in contributions, just now 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 dues? These include:

• Pharmacies, merchants licensed to carry out pharmaceutical activities.
• Organizations involved in the field of social services to citizens.
• Charity organisations.
• R&D companies.

For these organizations, a tariff rate of 0% is provided.

4% rate for accrual of insurance assessed contributions The following insurers can use the FFOMS:

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

Thus, the interest rate for paying the contribution directly depends on the type of activity of the entrepreneur and organization. As far as the structure is active in state and charitable financing, the rate of contributions also decreases.

What are the rates of insurance premiums in 2018 fixed in the Tax Code of the Russian Federation? Have the tariffs in the PFR, FSS and FFOMS changed? Have the reduced rates of insurance premiums been maintained for organizations and individual entrepreneurs using the simplified tax system? Here is a table with insurance rates for 2018.

Approach to the calculation of insurance premiums in 2018

In 2018, insurance premiums, as before, are calculated based on:

• accruals in favor individuals;
• established limits of the taxable base;
• rates of insurance premiums;

At the same time, the interest rate of the tariff directly depends on the amount subject to insurance premiums. Thus, before presenting tables with premium rates for 2018, we will comment on the above components.

Accruals in favor of "physicists"

All employers in 2018 are required to pay contributions to pension, social and medical insurance from payments to employees.

Insurance premiums in 2018 are required to accrue on remuneration paid in cash and in natural form:

• employees in the framework of labor relations;
• the head of the organization - the only participant, regardless of the existence of an employment contract with him;
• performers under civil law contracts, the subject of which is the performance of work, the provision of services;
• performers under copyright agreements.

The amounts not subject to insurance premiums in 2018 are given in Article 422 of the Tax Code of the Russian Federation.

Example

In 2018, the taxable base for contributions has not changed. To calculate the base, you must first add up all the payments that relate to the object of taxation by contributions. The list of such payments is listed in paragraph 1 of Article 420 of the Tax Code of the Russian Federation. For example, salary. Vacation.

Then, from the resulting value, you need to subtract non-taxable payments. For a list of such payments, see Article 422 of the Tax Code of the Russian Federation. For example, government benefits material aid in the amount of up to 4000 rubles. in year.

Limits and taxable base in 2018

In 2018, the maximum base for calculating insurance premiums became larger. Cm. " ".

Base for calculating insurance premiums in 2018: table

Contribution rates in 2018: table

The tariffs for pension, medical and insurance contributions for temporary disability and in connection with motherhood will not change in 2018 (Federal Law No. 361-FZ of November 27, 2017). So, if an organization or individual entrepreneur does not have the right to apply reduced tariffs, then in 2018 contributions must be accrued at the basic tariffs. They are listed in the table:

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The general contribution rate in 2018 is 30% (Articles 425, 426 of the Tax Code of the Russian Federation):

• 22% - for pension insurance;
• 5.1% - for health insurance;
• 2.9% - for social insurance. At the same time, the amount of contributions payable depends on whether the income exceeded the established limit or not.

The rate of 30% will be valid until 2020 inclusive (Articles 425, 426 of the Tax Code of the Russian Federation). The extension of the tariff is provided for by the Federal Law of November 27, 2017 No. 361-FZ.

Keep in mind

Each policyholder calculates the limit separately. If an employee got a job in the company in mid-2018, then do not include in the limits the income that he received from another employer.

Basic rates of insurance premiums in 2018

Indicator	Tariff in 2018
For compulsory pension insurance (within 1,021,000 rubles)	22%
For compulsory pension insurance (over 1,021,000 rubles)	10%
For compulsory social insurance in case of temporary disability and in connection with motherhood (within 815,000 rubles)	2,9%
For compulsory social insurance in case of temporary disability and in connection with motherhood in relation to foreigners and stateless persons temporarily staying in the Russian Federation (except for HQS) (within 815,000 rubles)	1, 8%
For compulsory social insurance in case of temporary disability and in connection with motherhood (over 815,000 rubles)	0 %
For compulsory health insurance (except for foreigners and stateless persons temporarily staying in the Russian Federation, as well as HQS)	5,1 %

Reduced rates of insurance premiums

In 2018, preferential categories of policyholders who are entitled to pay premiums at reduced rates do not change.

Conditions for applying the reduced fare	Insurance premium rates, %
	pension insurance	social insurance	health insurance
Economic companies and partnerships that in practice apply (implement) the results of intellectual activity, the exclusive rights to which belong to their founders (participants): – budgetary or autonomous scientific institutions; - budgetary or autonomous educational organizations of higher education	8,0	2,0	4,0
Organizations and entrepreneurs that have entered into agreements on the implementation of technical and innovative activities and that make payments to employees working: – in technology-innovative special economic zones; – in industrial and production special economic zones
Organizations and entrepreneurs that have entered into agreements on the implementation of tourist and recreational activities and that make payments to employees working in tourist and recreational special economic zones, united by the decision of the Government of the Russian Federation into a cluster
Russian organizations that work in the field information technologies and doing: – development and implementation of computer programs and databases; - provision of services for the development, adaptation, modification of computer programs, databases (software and information products of computer technology); – installation, testing and maintenance of computer programs, databases
Organizations and entrepreneurs from payments and remuneration for the performance of labor duties to crew members of ships registered in the Russian International Register of Vessels (except for ships for storage and transshipment of oil and oil products in Russian seaports)
Organizations and entrepreneurs on the simplified tax system engaged in certain types of activities and if their income on an accrual basis for the calendar year does not exceed 79 million rubles.	20,0
UTII payers: pharmacy organizations and entrepreneurs with a license for pharmaceutical activities, from payments to citizens who are entitled or admitted to pharmaceutical activities
Non-profit organizations that apply simplified taxation and operate in the field of: – social services for the population; – scientific research and development; – education; – healthcare; – culture and arts (activities of theaters, libraries, museums and archives); - mass sports (except professional). Exception - state and municipal institutions
Charitable organizations on the simplified
Entrepreneurs who apply the patent system of taxation, except for: - leasing (renting) residential and non-residential premises; - working in retail and catering
Organizations participating in the Skolkovo project	14,0
Commercial organizations and entrepreneurs with the status of residents of the territory of rapid socio-economic development in accordance with the Law of December 29, 2014 No. 473-FZ8	6,0	1,5	0,1
Commercial organizations and entrepreneurs with the status of residents of the free port of Vladivostok in accordance with the Law of July 13, 2015 No. 212-FZ	6,0	1,5	0,1

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All of the above reduced rates can also be summarized in a single table with rates. As a result, we get the following:

Rate	Who is entitled to apply
20%	Small business on simplified taxation, patent, pharmacies on special regimes, charitable and socially oriented non-profit organizations on simplified taxation
14%	Economic companies and partnerships that are engaged in technological innovation and tourism and recreational activities in the territory of special economic zones
	Participants of the Skolkovo project
	IT companies
7,6%	Payers who have received the status of a participant in the free economic zone on the territory of Crimea and Sevastopol, the status of a resident of the territory of advanced socio-economic development, the status of a resident of the free port of Vladivostok
0%	Payers in relation to payments to crew members of ships from the Russian International Register of Ships

Injury contributions are cash directed through the Fund social insurance employee as compensation for harm to health caused in the performance of their labor functions.

The employer is obliged to calculate a certain amount of them on a monthly basis in relation to the labor income received by the subordinate. It is influenced by many factors, including:

• the availability of benefits for insurance premiums for injuries;
• Kind of activity;
• approved rates for insurance premiums for injuries.

Despite the transfer of the main part of the contributions to the tax authorities, in 2020 the FSS continues to supervise the deductions in question. Therefore, there are some changes.

Recall that the features and rules for deductions for injuries are regulated by the Law of 1998 No. 125-FZ.

Which object of taxation

The deductions in question are made provided that the following is concluded with the employee:

1. employment contract (always);
2. civil law contract (when such a condition is stipulated).

The employer deducts with insurance premiums for injuries in 2020, regardless of whether or not the subordinates have the citizenship of our country.

Within the framework of the relations under consideration, the Social Insurance Fund acts as the insurer, and the insured:

• legal entities (regardless of the type of ownership);
• own business owner;
• an individual who has signed an employment agreement with another person.

Deductions to the FSS for injuries come from different types of income: salaries, allowances, bonuses, compensation for unclaimed leave, as well as when paying salaries in products. Exceptions to the object of taxation for injuries are:

• state benefits;
• payments due upon liquidation of the enterprise or reduction of personnel;
• funds received for labor activity in especially difficult or dangerous conditions for health;
• financial assistance provided in the event of force majeure;
• payment for the passage of training or advanced training courses, etc.

What kind injury insurance rates

The rate for insurance of employees against accidents and occupational illnesses related to production activities is set in the range of 0.2 - 8.5%. It increases in proportion to the increase in the degree of risk to which the main activity of the enterprise is attributed. All these parameters are set by law.

There are 32 tariffs in total, formed taking into account different areas of activity (Article 1 of Law No. 179-FZ of 2005). They characterize the different degrees of risk and the corresponding contribution percentage. Injury insurance premium rates in effect in 2020 are shown in the table below (in %).

It is possible to determine the class to which the activity of the enterprise belongs according to 2 regulatory documents:

1. OKVED;
2. Classification of activities by risk (approved by order of the Ministry of Labor No. 625-n).

This information is reflected in the registration documents received when applying to the FSS.

How much to transfer

Employers must calculate monthly insurance premiums for injuries in 2020, taking into account accruals for the past 30 (31) days. This can be done using the formula:

CONTRIBUTIONS = B x TARIFF Where:

B– basis for contributions to injuries. This is the amount of money received by the employee, on the basis of which the required value is calculated. The legislation does not provide for restrictions on the amount. The calculation is done like this:

B = Payments td/gpd - Payments n/a Where:

td/gpd payments- funds paid to an individual in accordance with an employment (civil law) contract.

Payouts n/a- Non-contributory payments.

On a note: when settlements with a person are carried out in kind, contributions are charged on the amount of money specified in the contract. VAT and excises are also taken into account.

EXAMPLE

Travel agency "Prestige" offers vacationers sightseeing tickets, as well as places to stay and vehicles. OKVED - 63.30.2. In February 2020, employees were paid a total salary of 3 million 500 thousand rubles, including material assistance of 32 thousand rubles. Determine the amount of insurance premiums in the FSS.

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1. 1. Calculate the base for the calculation of contributions:

B \u003d 3,500,000-32,000 \u003d 3,468,000 rubles.

1. According to the Classification of activities by risk, the travel agency "Prestige" is assigned to the I class of professional risk, which corresponds to a tariff of 0.2%. As a result, deductions for injuries are equal to:

CONTRIBUTIONS \u003d 3,468,000 x 0.2 \u003d 6936 rubles.

The FSS makes allowances or discounts for some enterprises. Therefore, the amount of final contributions can be further increased or reduced.

New data for discounts and surcharges in 2020

Employers make contributions "for injuries" in accordance with insurance rates. However, a discount or surcharge may be applied to the tariff (clause 1, article 22 federal law dated 24.07.98 No. 125-FZ).

The amount of the discount (surcharge) is determined by a formula in which three indicators are involved:

1. The ratio of the costs of the FSS for the payment of security for all insured events with the insured and the total amount of accrued contributions;
2. The number of insured events for the insured per thousand employees;
3. The number of days of temporary disability for the insured per one insured event (excluding cases with a fatal outcome).

The average values ​​of these indicators by type of economic activity for 2020 were approved by the Decree of the FSS of the Russian Federation dated May 31, 2017 No. 67. For example, for retail food, beverages and tobacco products in specialized stores, these values ​​are 0.07, 0.46 and 48.67, respectively .

What are injury insurance premium benefits

Organizations that make timely contributions to the Social Insurance Fund and do not allow accidents or the occurrence of occupational ailments may qualify for a discount on contributions for injuries.

Note that it is no longer possible to receive a benefit for 2020, since the application had to be submitted before November 1, 2017. But she will continue to do so.

The amount of the discount depends on various factors: the number of injuries per 1000 employees, days of disability in one case of injury, etc. Its maximum value is 40%.

When calculating contributions for disabled employees of groups I, II, III, the discount increases to 60%. Documentary evidence The law does not require the right to receive it.

EXAMPLE

LLC "Imperial-Stroy" offers services in the field of engineering design (OKVED 74.20). The company was given a discount on contributions to the Social Insurance Fund - 25%. In March 2020, the company accrued a salary of 320,000 rubles to employees, as well as 73,000 rubles to disabled people of groups I and II. Determine the amount of contributions.

The activity of the LLC "Imperial-Stroy" belongs to the I class of professional risk, for which the tariff of 0.2% is set. Given the 25% discount, the rate will drop to 0.15% (0.2 – 0.2 × 25%).

Accident insurance premiums will be:

1. 1. for the main employees of LLC:

320,000 × 0.15% = 480 rubles

1. 1. for disabled workers (0.2 - 0.2 × 60% = 0.08%):

73,000 × 0.08% = 58.4 rubles

1. total value:

480 + 58.4 \u003d 538.4 rubles.

The accountant of the company "Imperial-Stroy" must charge for March premiums for insurance against accidents and occupational diseases in the amount of 538.4 rubles.

Timely deductions to the Pension Fund, for medical and social insurance is the duty of all citizens of Russia. Individual entrepreneurs pay for themselves, and for employees working under an employment contract, the employer makes contributions. We tell you how much Russians spend every month on compulsory insurance payments, when they need to be paid, what reports employers submit, and whether the state punishes for delays.

Insurance premiums are called targeted mandatory fees paid by Russian citizens in order to accumulate a pension or health insurance. These payments are not taxes, but their timely payment is strictly controlled by law. Employers or individual entrepreneurs themselves are responsible for the terms and volumes (when they pay for themselves).

The purpose of such fees is the formation of funds for the payment of pensions, sick leave, childbirth benefits, as well as payment medical services. Since citizens pay these contributions throughout their entire lives, it is not entirely correct to call the pension “state” and medicine “free”.

Payers of insurance premiums are named in article 419 of the Tax Code of the Russian Federation. Please note that despite the fact that payments to the FSS, the Compulsory Medical Insurance Fund and pensions do not apply to taxes, they are regulated by tax code. In fact, the payers include all citizens:

• citizens of Russia - individuals;
• individual entrepreneurs;
• organizations;
• persons making payments to other citizens.

Contributions to the PFR, MHIF and FSS for the employee are made by the employer, and individual entrepreneurs pay for themselves

Citizens working under an employment contract do not pay contributions on their own. The employer does this for them, using their or their own funds (opinions differ on this issue). In other words, it subtracts from the possible payment or spends part of its earnings. Unemployed people do not pay. Employers' insurance premiums are as obligatory as taxes, because they are strategically important for the state.

Rates

Insurance payments individual entrepreneurs and individuals are different. Individual entrepreneurs pay fixed amounts, and citizens pay a percentage of income. The amount of contributions to the pension fund differs according to a similar principle: employees have a percentage of wages, entrepreneurs have the same amount + additional payment. The founders of an LLC are not payers of insurance premiums.

Where and how much do IP pay:

• in the PFR - 26,545 rubles per year + 1% of income over 300 thousand;
• for medical insurance - 5,840 rubles per year;
• contributions to the FSS - voluntarily.

What do citizens pay?

• savings in the PFR - 22% of monthly salary;
• contributions to the MHIF - 5.1% of monthly salary;
• contributions to the Social Insurance Fund - 2.9% of salary, monthly.

For citizens, contributions to the social insurance fund are mandatory, since they form benefits for sick leave and for maternity leave, child care. An individual entrepreneur has the right not to pay to the FSS for himself, but he must make money for each of his employees.

• organizations and entrepreneurs simplified taxation(in certain areas of activity, approved by the regional authorities);
• pharmacies on UTII;
• entrepreneurs on patent taxation (except for trade, catering and rent);
• non-profit organizations on a simplified tax regime.

Amounts not subject to taxation

The taxation of insurance premiums concerns the income of citizens and entrepreneurs. Income in this case is salaries and business profits. Not every amount that a citizen receives is subject to insurance premiums. These payments are not subject to:

• state benefits;
• compensation for damage to health;
• reimbursement of expenses for education or professional retraining;
• material assistance after natural disasters and emergencies;
• financial assistance from the employer, up to 4 thousand per year.

In total, 30% of a citizen's salary goes to insurance payments

The procedure for paying insurance premiums

Pension savings, contributions to social security and health insurance are paid within the time limits specified by law. Fines are imposed for their violation, therefore It is recommended to strictly follow the payment schedule.

The easiest way is for individual entrepreneurs without employees: they have the right to pay for insurance at any time during the year (an additional contribution in excess of income of 300 thousand rubles - until the end of June next year). The presence of employees complicates the situation: you will have to pay contributions and draw up documents monthly.

When paying, all contributions are indicated in rubles with kopecks.

Pension insurance

Contributions to the PFR "eat up" 22% of salary employee or employer money. With an average monthly salary of 20,000 rubles, a citizen will pay 4,400 rubles a month and 52,800 rubles a year. A citizen never receives all this money in his hands, they are transferred to the FIU by the employer up to the 15th day of the month.

The transfer of contributions to the FIU is carried out by one payment order. It is easy to create it on the site nalog.ru. All details for filling out documents also need to be found on the official website tax service in the section "Determining the details of the IFTS". Individual entrepreneurs can use the Sberbank Online mobile application, and organizations will have to contact the bank.

Health insurance

For these purposes, 5.1% of the employee's salary is spent. For example, when wages at 20 thousand, you will have to pay 1,020 rubles a month, and 12,240 rubles will be spent in a year. The employer will also pay these contributions.

The payment order is generated on the website of the Federal Tax Service, BCC 182 1 02 02101 08 1013 160. The recipient of the payment will be the Federal Treasury, but the name of the local branch of the Federal Tax Service must be indicated in brackets. When the order is generated electronically, the probability of errors is less, it is recommended to use this method.

Social insurance

The amount of payments for basic social insurance is 2.9% of wages. An average worker with a salary of 20,000 spends 580 rubles a month on the FSS, or 6,960 rubles a year. For hazardous industries, work in which is associated with injuries and harm to health, additional insurance against accidents is provided. Its size is from 0.2 to 8.5%. Determined by the individual characteristics of the enterprise.

Payment is made according to the same rules as in Pension Fund and the Health Insurance Fund - through payment order generated on the website of the tax service.

Every month, the employer spends 30% of the income of each employee on insurance payments

The procedure for transferring funds

Consider how you should transfer money for yourself and employees, so as not to violate the numerous requirements of regulatory authorities. If there are many employees, it is advisable to entrust control over payments and preparation of documents to a separate authorized person. Otherwise, there will definitely be delays, errors in calculations and, as a result, fines.

Timing

All contributions, without exception, are paid by the 15th day of the current month. If the 15th is a holiday or weekend, the period is extended until the next business day. For violation of the deadlines - a fine, so it is recommended to strictly regulate the calculation of payments, reporting and transfer of funds to the state.

Insurance premium reporting

It is not enough just to pay insurance premiums for yourself or employees, you need to report on them to the regulatory authorities in a timely manner. Otherwise, you face a fine. All reporting can be classified and distributed as follows.

FTS

Despite the fact that insurance premiums do not apply to taxes, their calculation will have to be submitted to the tax inspector every quarter, more precisely until the end of the month following the quarter.

The calculation is submitted according to the unified form KND 1151111. Includes at least 2 sheets, where data on the taxpayer are filled in and contributions are calculated. Supporting documents are attached to the form, for example, payment orders.

FIU

Only individual entrepreneurs and LLCs with employees report to the FIU, but much more often - once a month, until the 15th day of the month following the reporting one. Form С3В-М is a form with a large table at the bottom of the page.

The taxpayer indicates his name and details, reporting period, and most importantly - a list of employees. The table indicates their names, SNILS and TIN numbers. The penalty for non-provision is 500 rubles.

FSS

At the end of the quarter, a report is submitted to the Social Insurance Fund on the form 4-FSS. Deadline - 20/25 of the next month (for paper / for electronic). This is a rather voluminous form in which you need to indicate the average number of employees, the number of disabled people, accident insurance calculations, and record cases of injuries.

Conclusion

Payment of insurance and pension contributions is associated not only with fixed costs, but also with active reporting. The penalty for failure to report is almost the same as the penalty for non-payment. These payments are not taxes, but they will also have to be reported to the Federal Tax Service. The employer pays for the employees, the individual entrepreneurs pay contributions on their own.

Currently, deductions to state non-budgetary funds are calculated at the same rates, but taking into account the changed limits for each type of payment. We recall the mechanism for calculating insurance premiums and give a table of current rates for them for all payers whose duties include accruing and paying premiums in 2018.

Compulsory contributions to funds

All payments (remuneration) received for the performance of labor duties, other works and services on the basis of various agreements are subject to contributions (clause 1 of article 420 of the Tax Code of the Russian Federation), such as:

• copyright orders;
• publishing;
• concluded upon the alienation/granting of rights to works of art, science and literature, as well as other agreements involving the receipt of income from the performance of services and works.

The taxable base is the full amount of payments separately for each individual. The countdown of income amounts begins from the beginning of the year and is taken into account on an accrual basis until its end (clause 1, article 421 of the Tax Code of the Russian Federation).

In total, the amount of mandatory insurance premiums (SI) is 30% of the accrued payments and is distributed as follows:

• contributions to the Pension Fund - 22%;
• contributions to the Social Insurance Fund - 2.9%;
• contributions to the Compulsory Medical Insurance Fund - 5.1%.

Payment of insurance premiums

The terms for transferring the NE have not changed: payments must be made before the 15th day of the month following the reporting one (clause 3, article 431 of the Tax Code of the Russian Federation). Accounting for deductions is carried out without rounding, in rubles and kopecks. Payment of contributions and submission of reports on them (except for "injuries") is made in the IFTS.