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A unique program for personnel records and payroll from BukhSoft! Small businesses love it for its simplicity, banks and large organizations value it for its capabilities and current updates! The freeware program provides: payroll calculation, personnel, time and personalized records, all salary reporting. The program can be downloaded or used directly online! The main document defining the procedure for calculating and paying insurance contributions to social, medical and pension insurance funds, as well as the procedure for submitting reports, is the Federal Law of July 24, 2009 N 212-FZ "On insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation , Federal Compulsory Health Insurance Fund and territorial compulsory health insurance funds." 2010-2014 are transitional years and for certain categories of taxpayers during this period, reduced insurance premium rates are applied. Insurance contribution rates for different categories of employers applied in 2011 are given in the table:
* for organizations and individual entrepreneurs using a simplified taxation system, the main type of economic activity (classified in accordance with the All-Russian Classifier of Types of Economic Activities) of which is: a) food production (OKVED code 15.1-15.8); b) production of mineral waters and other non-alcoholic drinks (OKVED code 15.98); c) textile and clothing production (OKVED code 17.18); d) production of leather, leather products and footwear production (OKVED code 19); e) wood processing and production of wood products (OKVED code 20); f) chemical production (OKVED code 24); g) production of rubber and plastic products (OKVED code 25); h) production of other non-metallic mineral products (OKVED code 26); i) production of finished metal products (OKVED code 28); j) production of machinery and equipment (OKVED code 29); k) production of electrical equipment, electronic and optical equipment (OKVED code 30-33); l) production of vehicles and equipment (OKVED code 34, 35); m) furniture production (OKVED code 36.1); o) production of sporting goods OKVED code (36.4); o) production of games and toys (OKVED code 36.5); p) scientific research and development (OKVED code 73); c) education (OKVED code 80); r) healthcare and provision of social services (OKVED code 85); s) activities of sports facilities (OKVED code 92.61); t) other activities in the field of sports (OKVED code 92.62); x) processing of secondary raw materials (OKVED code 37); v) construction (OKVED code 45); h) maintenance and repair of vehicles (OKVED code 50.2); w) disposal of sewage, waste and similar activities (OKVED code 90); y) auxiliary and additional transport activities (OKVED code 63); z) provision of personal services (OKVED code 93); e) production of cellulose, wood pulp, paper, cardboard and products made from them (OKVED code 21); y) production of musical instruments (OKVED code 36.3); i) production of various products not included in other groups (OKVED code 36.6); z.1) repair of household products and personal items (OKVED code 52.7); z.2) real estate management (OKVED code 70.32); z.3) activities related to the production, distribution and screening of films (OKVED code 92.1); z.4) activities of libraries, archives, club-type institutions (except for the activities of clubs) (OKVED code 92.51); z.5) activities of museums and protection of historical sites and buildings (OKVED code 92.52); z.6) activities of botanical gardens, zoos and nature reserves (OKVED code 92.53); z.7) activities related to the use of computer technology and information technology (OKVED code 72), with the exception of organizations and individual entrepreneurs specified in paragraphs 5 and 6 of part 1 of Article 58 of the Federal Law of July 24, 2009 N 212-FZ" Contributions are calculated from the income of each employee and then these calculated contributions are summed up and paid immediately for all employees according to the established details. Calculation throughout the year is carried out on an accrual basis. The above interest rates cease to apply when the employee's contributory income for the year exceeds a certain limit. IN 2011
year this limit is 463,000 rubles. IN 2010
year it was 415,000 rubles.
The changes introduced by Federal Law No. 348-FZ of December 8, 2010 affected mainly the base for levying contributions for accident insurance. The Law contains a new List, which brings the base for calculating contributions closer to the base calculated in accordance with 212-FZ. In particular, since 2011, compensation for unused vacation, royalties, financial assistance in the amount of up to 4 thousand, financial assistance at the birth of a child up to 50 thousand are subject to taxation. In accordance with 331-FZ dated December 8, 2010, the premium rates for accident insurance will not change. SALARY CALCULATION AT NEW RATES DIRECTLY ON OUR SITE!A new online service has been opened on our website that allows you to:Manage employees, calculate the necessary accruals for them, All of the above service features are provided FREE OF CHARGE! You just need to register for free (receive a login and password). Non-taxable income from insurance premiumsWe remind you that since 2010 the following have been excluded from non-taxable income from insurance pension contributions:- compensation for unused vacation - payments in cash for work under difficult, harmful and (or) dangerous working conditions, except for compensation payments in an amount equivalent to the cost of milk or other equivalent food products In addition, it is important to remember that contributions are subject to all payments in favor of individuals under employment or civil contracts (contracts, services), regardless of whether they will be used to reduce income tax or not. Tax burden on wages in 2011For organizations and entrepreneurs using the general taxation system, the simplified taxation system and transferred to the payment of a single tax on imputed income, the tax burden (the sum of all insurance contributions) is 34%.Those. if the employee’s salary is 30 thousand rubles, the organization or entrepreneur must pay: 26100 – Salary to the employee in hand 3900 – Personal income tax 7800 – Pension fund 930 – FFOMS 600 – TFOMS 870 – FSS The total amount of all insurance premiums (excluding personal income tax) will be 10,200 rubles. Insurance premiums are not charged for amounts of payments and other remuneration in favor of an individual (under employment or civil contracts (contracts, services)) exceeding 463,000 rubles on an accrual basis from the beginning of the billing period. Thus, in 2011, the maximum tax burden for each employee for a regular organization will be 157,420 rubles (463,000 * 34%), for organizations using reduced insurance premium rates: 26% - 120,380 rubles, 20.2 - 93,526, 14% - 64820. Payments of individual entrepreneurs and notaries, calculated based on the cost of the insurance year in 2011
Payers of insurance premiums who do not make payments to individuals have the right to voluntarily enter into legal relations under compulsory social insurance in case of temporary disability and in connection with maternity and pay insurance premiums for themselves in the amount of 2.9% of the cost of the insurance year. Payment of insurance premiums by persons is made no later than December 31 of the current year, starting from the year of filing the application for voluntary entry into legal relations under compulsory social insurance. In case of entering into a voluntary legal relationship with the Social Insurance Fund, benefits are paid based on average earnings equal to the minimum wage. At the same time, the calculated monthly child care benefit cannot be less than the minimum amount of the monthly child care benefit established by the Federal Law “On State Benefits for Citizens with Children.” Payment of insurance premiumsPayers of insurance premiums who make payments and other remuneration to individuals determine the amount of insurance premiums to be transferred to extra-budgetary funds in full rubles. The amount of insurance premiums less than 50 kopecks is discarded, and the amount of 50 kopecks or more is rounded up to the full ruble. Monthly payments are due no later than the 15th day of the calendar month following the calendar month for which the monthly obligatory payment is calculated.Entrepreneurs paying insurance premiums for themselves must transfer them no later than December 31 of the current calendar year. For these contributions, the need to round up the amounts following the transfer does not apply. Reporting on insurance contributions to the Pension Fund and Social Insurance FundBy the 15th day of the calendar month following the reporting period, you must submit a report in Form 4-FSS to the territorial body of the Social Insurance Fund.In addition, by the 15th day of the second calendar month following the reporting period, it is necessary to submit reports to the territorial body of the Pension Fund of the Russian Federation on the calculation of accrued and paid insurance contributions for compulsory pension insurance and compulsory medical insurance to the compulsory health insurance funds (RSV-1). In 2010, payers of insurance premiums, whose average number of individuals in whose favor payments and other remunerations are made for the previous billing period exceeds 100 people, submit calculations for insurance pension contributions in established formats in electronic form with an electronic digital signature. Since 2011, the barrier for submitting electronic reporting has been reduced to 50 people. Insurance premium rates in 2010
In this case, the base for calculating insurance premiums in relation to each individual is established in an amount not exceeding 415 000 rubles on an accrual basis from the beginning of the billing period. Payments of individual entrepreneurs and notaries, calculated based on the cost of the insurance year in 2010Entrepreneurs and notaries pay for themselves the appropriate insurance contributions to the Pension Fund of the Russian Federation and compulsory medical insurance funds in the amount determined based on the cost of the insurance year.The cost of an insurance year is determined as the product of the minimum wage established at the beginning of the financial year for which insurance premiums are paid, and the rate of insurance contributions to the corresponding state extra-budgetary fund, increased by 12 times. If we count based on the current minimum wage, then Depending on the year of birth of the entrepreneur, the insurance contribution to the Pension Fund of the Russian Federation is calculated in full for the insurance part (for persons born in 1966 and older) or is divided into: | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
L.A. Elina, economist-accountant
Insurance premiums - 2011
Commentary on changes in insurance premiums that came into force on January 1
Federal lawsdated 10/16/2010 No. 272-FZ, dated 12/08/2010 No. 339-FZ
In the new year - with new rates. Unfortunately, insurance premium rates for 2011 for most organizations and entrepreneurs will be significantly higher than in 2010. Only for some insurers the legislator has established reduced rates.
In addition to the new rates, the limit on the taxable base for 2011 has been increased, and it has become possible to clarify payments for insurance premiums. The deadlines for submitting reports to the funds have changed, as well as the basis for calculating contributions for insurance against industrial accidents. And that's not all the news.
Deadlines for submitting insurance reports have been extended
According to the new rules in 2011, reporting on insurance premiums must be submitted within the following deadlines:
Attention
- in the Social Insurance Fund - no later than January 17, 2011;
- to the Pension Fund - no later than February 15, 2011.
- to the department of the Social Insurance Fund - calculation using forms e-4 FSS R F approved By Order of the Ministry of Health and Social Development of Russia dated November 6, 2009 No. 871n no later than the 15th day of the calendar month following the reporting period m clause 2, part 9, art. 15 of the Federal Law of July 24, 2009 No. 212-FZ “On Insurance Premiums...” (hereinafter referred to as Law No. 212-FZ). Let us recall that in 2010, according to Law No. 212-FZ, Form-4 FSS had to be submitted before on the 15th (that is, the last day of the deadline is the 14th), but the form itself indicated that it must be submitted not later 15th (last day - 15th). Now this discrepancy in reporting deadlines has disappeared. Therefore, for 2010, reports must be submitted to the Social Insurance Fund no later than January 17 (since January 15, 2010 is Saturday A part 7 art. 4 of Law No. 212-FZ);
- to the Pension Fund branch - calculation according to the form RSV-1 PFR or RSV-2 PFR approved By Order of the Ministry of Health and Social Development of Russia dated November 12, 2009 No. 894n no later than the 15th day of the second calendar month following the reporting period m clause 1, part 9, art. 15 of Law No. 212-FZ. Thus, the calculation for 2010 must be submitted no later than February 15. In addition, starting with reporting for the first quarter of 2011, along with the calculation in the RSV-1 form, it is necessary to submit personalized accounting information for each employee at , clause 2 art. 11, paragraph 4 art. 11, art. 8 of the Federal Law of 01.04.96 No. 27-FZ “On individual (personalized) registration in the compulsory pension insurance system”; clause 12 art. 37 of the Federal Law of July 24, 2009 No. 213-FZ.
You can read more about submitting personalized reporting in 2011 on this issue.
Changes in the calculation of insurance premiums paid under Law No. 212-FZ
New tax base limit
In 2011, there is no need to impose insurance premiums on payments to employees and performers under civil contracts in excess of RUB 463,000. for th d Part 5 Art. 8 of Law No. 212-FZ; clause 1 of the Decree of the Government of the Russian Federation of November 27, 2010 No. 933. This amount must be calculated on a cumulative basis from the beginning of the year separately for each recipient. In 2010, the maximum base for calculating contributions was less - 415,000 rubles. in a year.
Contribution rates for 2011
There are still basic and reduced rates. Only a few categories of payers have the right to apply reduced tariffs in 2011. We will look at the most numerous of them (we will not dwell on benefits for participants in the Skolkovo project). Well, everyone who cannot apply reduced tariffs in 2011 will have to pay basic fees.
Basic rates
| Type of insurance premiums | Basic tari f Part 2 Art. 12 of Law No. 212-FZ | |
| 2011 | 2010 | |
| For compulsory pension insurance e pp. 1, 2 tbsp. 22 of the Federal Law of December 15, 2001 No. 167-FZ “On Compulsory Pension Insurance...” (hereinafter - Law No. 167-FZ) (as amended by the Federal Law of October 16, 2010 No. 272-FZ (hereinafter - Law No. 272- Federal Law)): | ||
|
26,0% | 20,0% |
|
||
| - to finance the insurance part of the labor pension | 20,0% | 14,0% |
| - to finance the funded part of the labor pension | 6,0% | 6,0% |
| In case of temporary disability and in connection with maternity - in | 2,9% | 2,9% |
| For compulsory health insurance: | ||
|
3,1% | 1,1% |
|
2,0% | 2,0% |
| Total: | 34,0% | 26,0% |
Moreover, pay insurance premiums at the general rate m Part 2 Art. 12, part 2 art. 62 of Law No. 212-FZ, and not at reduced rates (as was the case in 2010. )clause 2, part 2, art. 57 of Law No. 212-FZ should now:
- UTII payers;
- simplifiers. True, for some simplifiers who can prove the production or social nature of their activities, the total contribution rate for 2011 will be equal to 26%.
Reduced tariffs for simplified production and social spheres
In the last days of December, the authorities were preparing a New Year's gift - they approved lower tariffs for organizations and entrepreneurs using simplified at draft Federal Law No. 472509-5, adopted by the State Duma in the third reading on December 21, 2010.
The right to apply reduced tariffs will be with those simplified workers whose type of activity is directly named in clause 8 of part 1 of art. 58 of Law No. 212-FZ. These are, for example, those involved in production, construction, education, healthcare, repair of household products and personal items, and property management.
Moreover, income from activities that give the right to reduced rates for insurance premiums must be at least 70% of the total income V Part 1.4 Art. 58 of Law No. 212-FZ.
If, at the end of the reporting (calculation) period, the main type of economic activity ceases to correspond to the “preferential” one, then from the beginning of the period in which such a discrepancy occurred, insurance contributions to the Pension Fund will have to be recalculated at the general rate and an additional penalty will be paid. And Part 1.4 Art. 58 of Law No. 212-FZ.
| Category of insured persons | Contribution rates for 2011 for simplified workers engaged in the production and provision of social services G Part 3.2 Art. 58 of Law No. 212-FZ | ||||
| Pension Fund R F clause 10 art. 33 of Law No. 167-FZ | Social Insurance Fund of the Russian Federation | ||||
| for the insurance part of the pension | |||||
| Federal Compulsory Medical Insurance Fund | territorial compulsory medical insurance funds | ||||
| 18,0% | - | 2,9% | 3,1% | 2,0% | |
| 12,0% | 6,0% | ||||
As you can see, contributions for simplified beneficiaries are reduced solely due to the tariff in the Pension Fund: it will be 18%, and not 26%, as at the base tariff.
Reduced tariffs for IT companies and societies created by budgetary scientific institutions and universities after 08/13/2009
You can read about the conditions that IT companies and business entities must fulfill in order to benefit from reduced tariffs: 2010, No. 22, p. 19Aggregate tariff - 14% (the most profitable )Part 3 Art. 58 of Law No. 212-FZ, installed for I pp. 4-6 part 1, part 3 tbsp. 58 of Law No. 212-FZ:
- IT companies - Russian organizations working in the field of information technology (except for residents of technology-innovation special economic zones )clause 6, part 1, art. 58 of Law No. 212-FZ;
- business entities (LLC and JSC) created after 08/13/2009 by budgetary scientific institutions and universities And clause 4, part 1, art. 58 of Law No. 212-FZ;
- residents of technology-innovation SEZs.
| Category of insured persons | Contribution rates for 2011 for IT companies; societies created by budgetary scientific institutions and universities after 08/13/2009; residents of technology-innovation SEZs | ||||
| Pension Fund R F subp. 4-6 clause 4, clause 7 art. 33 of Law No. 167-FZ (as amended by Law No. 272-FZ) | Social Insurance Fund of the Russian Federation | Compulsory health insurance funds | |||
| for the insurance part of the pension | for the funded part of the pension | ||||
| Federal Compulsory Medical Insurance Fund | territorial compulsory medical insurance funds | ||||
| For persons born in 1966 and older | 8,0% | - | 2,0% | 2,0% | 2,0% |
| For persons born in 1967 and younger | 2,0% | 6,0% | |||
To apply reduced insurance premium rates, IT companies and business entities must comply with certain conditions I Part 2.1, 2.2 Art. 57, part 4, 5 art. 58 of Law No. 212-FZ (as amended by Law No. 272-FZ).
Reduced tariffs for “disabled” beneficiaries and agricultural producers
Aggregate tariff - 20,2%, installed for I Part 2 Art. 58 of Law No. 212-FZ:
- any employers regarding payments to a disabled person m;
- Unified Agricultural Tax payers and agricultural producers th pp. 1, 2 hours 1 tbsp. 58 of Law No. 212-FZ, which can apply ESC N clause 2 art. 346.2 Tax Code of the Russian Federation, but did not proceed to pay it;
- “disabled” organizations and socially oriented institutions created by them th clause 3, part 1, art. 58 of Law No. 212-FZ(except for those engaged in the production or sale of excisable goods, mineral raw materials, other minerals, as well as goods from government list I approved Decree of the Government of the Russian Federation dated September 28, 2009 No. 762).
| Category of insured persons | Contribution rates for 2011 for agricultural producers and Unified Agricultural Tax payers; for “disabled” organizations and socially oriented institutions created by them; on payments to disabled people | ||||
| Pension Fund R F subp. 1-3 clause 4, clause 5 art. 33 of Law No. 167-FZ (as amended by Law No. 272-FZ) | Social Insurance Fund of the Russian Federation | Compulsory health insurance funds | |||
| for the insurance part of the pension | for the funded part of the pension | ||||
| Federal Compulsory Medical Insurance Fund | territorial compulsory medical insurance funds | ||||
| For persons born in 1966 and older | 16,0% | - | 1,9% | 1,2% | 1,2% |
| For persons born in 1967 and younger | 10,0% | 6,0% | |||
Reduced rates for media
Aggregate tariff - 26%, established for Russian organizations and entrepreneurs producing media (with the exception of media of an advertising or erotic nature )clause 7 part 1, part 3.1 art. 58 of Law No. 212-FZ. To benefit from these reduced rates, the main economic activity must be:
- <или>activities in the field of radio broadcasting and television (code - 92.20 according to OKVED OK 029-200 1approved Resolution of the State Standard of Russia dated November 6, 2001 No. 454-st);
- <или>activities of news agencies (code - 92.40 according to OKVED);
- <или>activities for publishing newspapers (code - 22.12 according to OKVED) or magazines and periodicals (code - 22.13 according to OKVED).
The main type of activity will need to be confirmed in the manner to be determined by the Government of the Republic F Part 1.1 Art. 58 of Law No. 212-FZ. Most likely, it will be similar to the procedure for confirming the main activity of accident insurance: the main activity will be the activity from which the most income is received.
In addition, you will have to confirm your authority to release media. First of all, such authority is confirmed by a certificate of registration of the media, without which the editorial office cannot begin to publish this media. AND Art. 8 of the Law of the Russian Federation of December 27, 1991 No. 2124-1 “On the Mass Media”. Now such certificates are issued by Roskomnadzor (formerly Rosokhrankultura). He also maintains all-Russian SM registers AND pp. 5.4, 5.2.2 Provisions... approved. Decree of the Government of the Russian Federation dated March 16, 2009 No. 228. The government may, for the purposes of Law No. 212-FZ, determine a special procedure for the media to confirm their powers and maintain their register A Part 1.2 Art. 58 of Law No. 212-FZ. But this doesn't make much sense. Therefore, most likely, it is Roskomnadzor that will send registers of organizations and entrepreneurs producing media to extra-budgetary funds no later than the 1st day of the month following each quarter m Part 1.2 Art. 58 of Law No. 212-FZ. Thus, funds will automatically have up-to-date information, which they can use to check the legality of applying reduced rates. After all, as soon as the registration of a media outlet is declared invalid, the media outlet will be immediately excluded from the register.
By the way, in order to confirm your right to reduced rates, you may have to periodically receive certificates stating that your media does not belong to the media of an advertising or erotic nature.
The media is deprived of the right to apply preferential tariffs from the beginning of the reporting (calculation) period, if And Part 1.3 Art. 58 of Law No. 212-FZ:
- <или>at the end of this period, the main type of its economic activity will not correspond to the declared one;
- <или>it is excluded from the media register.
If this happens to you, then contributions will need to be recalculated from the beginning of the period at the base rate, additional arrears and penalties will have to be paid. And Part 1.3 Art. 58 of Law No. 212-FZ.
But what is considered the beginning of the period? After all, both the billing period (year) and all reporting periods (quarter, half-year, 9 months and calendar year) begin on the same date - January 1 I Art. 10 of Law No. 212-FZ. But it is unlikely that the legislator wanted that in the event of deprivation of the right to use reduced tariffs, contributions would have to be recalculated in all cases from the beginning of the year. Otherwise, the reporting period could not be mentioned at all. This issue requires official clarification, so we will wait for it.
| Category of insured persons | Contribution rates for 2011 for the media | ||||
| Pension Fund R F clause 9 art. 33 of Law No. 167-FZ (as amended by Law No. 272-FZ) | Social Insurance Fund of the Russian Federation | Compulsory health insurance funds | |||
| for the insurance part of the pension | for the funded part of the pension | ||||
| Federal Compulsory Medical Insurance Fund | territorial compulsory medical insurance funds | ||||
| For persons born in 1966 and older | 20,0% | - | 2,9% | 1,1% | 2,0% |
| For persons born in 1967 and younger | 14,0% | 6,0% | |||
As you can see, the media contribution rates for 2011 are the same as the general contribution rates in force in 2010.
Compensation for unused vacation not related to dismissal is now subject to contributions
In 2010, only compensation for unused vacation, provided for by the Labor Code and paid upon dismissal of an employee, had to be subject to insurance premiums. V subp. “d” clause 2, part 1, art. 9 of Law No. 212-FZ. And if such compensation was not paid upon dismissal of the employee, then the Ministry of Health and Social Development allowed it not to be subject to contributions And Letter of the Ministry of Health and Social Development of Russia dated May 19, 2010 No. 1239-19. True, under one condition - it must be provided for by the Labor Code. For example, it is legally possible to replace with monetary compensation part of the annual paid leave exceeding 28 calendar days th Art. 126 Labor Code of the Russian Federation. Such payment is provided for by labor legislation and is related to the performance of the employee’s job duties. This means that in 2010 it could not be subject to contributions And subp. “and” clause 2, part 1, art. 9 of Law No. 212-FZ (as amended, in force until December 31, 2010).
But from January 1, 2011, any compensation for unused vacation, including those not related to dismissal, must be subject to insurance premiums And subp. “and” clause 2, part 1, art. 9 of Law No. 212-FZ.
For “hospital” expenses, contributions to the Social Insurance Fund can be reduced only within a year
You can read more about what an accountant should do if accrued contributions are not enough to pay benefits: 2010, No. 15, p. 23The amounts of insurance contributions to the Social Insurance Fund for “hospital” insurance (insurance in case of temporary disability and in connection with maternity) must be paid to the Social Insurance Fund minus the amounts of expenses for this type of insurance I Part 2 Art. 15 of Law No. 212-FZ. These may be expenses in the form of e Part 1 Art. 1.4 of the Federal Law of December 29, 2006 No. 255-FZ “On Compulsory Social Insurance...”:
- temporary disability benefits;
- maternity benefits;
- one-time benefits for women registered in medical institutions in the early stages of pregnancy;
- one-time benefits at the birth of a child;
- monthly child care benefits;
- social benefits for funeral.
It is necessary to reduce monthly payments for insurance premiums for benefits paid in the month of accrual of benefits, regardless of the date of payment to the individual m clause 1 art. 11, part 2 art. 15 of Law No. 212-FZ.
If the monthly contributions to the Social Insurance Fund are greater than your expenses for paying benefits, then there are no difficulties. You simply transfer the difference to the Fund.
But if the amount of contributions for “hospital” insurance is less than your expenses, then there are two options.
ATTENTION
If at the end of 2010 you still have an overexpenditure on paid sick leave, then in order for it not to disappear, you will have to apply for money from the Social Insurance Fund.
OPTION 1. Contact the Social Insurance Fund office for reimbursement of expenses V Art. 4.6 Federal Law of December 29, 2006 No. 255-FZ.
OPTION 2. Set off the excess amount against future payments to the Federal Social Insurance Fund of the Russian Federation. Law No. 212-FZ in 2010 did not provide for this option, but the Social Insurance Fund allowed it to do so with its Letter m Letter of the Federal Social Insurance Fund of the Russian Federation dated June 21, 2010 No. 02-03-13/08-4917.
And since 2011, the possibility of offsetting the amount of excess expenses over accrued contributions against future payments has been enshrined in the Law. At the same time, the legislator strictly limited the period of such offset: it can only be done within one billing period - one calendar year A Part 2.1 Art. 15, part 1 art. 10 of Law No. 212-FZ. The unaccounted balance (the so-called overspending) cannot be carried over to the next year. To return it, you will have to contact the FSS office.
Some errors in payments can be clarified without penalties
Everyone has long been accustomed to the fact that most errors in tax payments can be clarified without penalty. th clause 7 art. 45 Tax Code of the Russian Federation. If you made a mistake in the details, but despite this, the money was transferred to the Treasury account, you can submit an application to the inspectorate with a request to correct the mistake (to clarify the payment).
Similar rules now exist in Law No. 212-FZ Part 8-12 Art. 18 of Law No. 212-FZ. That is, you can correct some errors in payment slips for the transfer of contributions, penalties and fines for them by submitting an application for clarification to the Pension Fund of the Russian Federation or the Social Insurance Fund:
- <или>reasons for payment (field 106 of the payment order);
- <или>payment type (field 110);
- <или>payment affiliation (there is no such field in the payment slip, it can be assumed that it may hide both field 104 “KBK” and field 105 “OKATO” or any other field, an error in which did not affect the flow of money to the fund’s budget, for example in the "TIN" field » Letter of the Pension Fund of October 25, 2010 No. TM-30-25/11272);
- <или>reporting (calculation) period (field 107);
- <или>status of insurance premium payer (field 101).
This application must be accompanied by documents confirming your payment of insurance premiums. V part 8 art. 18 of Law No. 212-FZ.
ATTENTION
An error in the KBK in the payment for the transfer of insurance premiums is equivalent to their non-transfer only if, because of it, the money did not reach the budget fund A clause 7 art. 45 Tax Code of the Russian Federation.
Having received the application, the fund branch may invite you to undergo a reconciliation at part 9 art. 18 of Law No. 212-FZ. Based on the act of such reconciliation (if it is carried out) and your application, the fund must clarify the payment on the day of its payment s Part 11 Art. 18 of Law No. 212-FZ. If you have already accrued penalties, the fund is obliged to recalculate them (reverse them in full or in part). The fund must notify you of the decision to clarify the payment within 5 working days after making this decision. I part 6 art. 4, part 11 art. 18 of Law No. 212-FZ.
However, do not lose sight of the fact that insurance premiums are still considered unpaid if the money did not go to the required extra-budgetary fund due to the fact that you incorrectly indicated in the payment e clause 4, part 6, art. 18 of Law No. 212-FZ:
- <или>Federal Treasury account number;
- <или>name of the recipient's bank;
- <или>KBK.
Therefore, everyone is probably wondering whether there will be penalties when updating a payment for insurance premiums with an incorrect BCC or not?
In our opinion, they should not exist if the error in the KBK did not in any way affect the correct flow of money into the budget of the extra-budgetary fund. So, for example, pension contributions for the insurance and savings parts are transferred to one account, but to different BCCs, therefore, having mixed up these BCCs, you can painlessly clarify them (without penalties )Resolution of the Federal Antimonopoly Service of October 5, 2010 No. A55-38900/2009.
But if you indicate in the payment slip for the transfer of KBK contributions of any tax (the first three digits are 182), then problems are inevitable. After all, the Federal Treasury, focusing on the first three digits of the BCC, will not transfer money to the extra-budgetary fund. That is, you will have to pay penalties.
The Russian Ministry of Finance adheres to the same point of view when determining the possibility of clarifying the BCC in the “tax” payments X Letters of the Ministry of Finance of Russia dated October 27, 2010 No. 03-02-08/62, dated May 4, 2009 No. 03-02-07/1-217, dated June 17, 2008 No. 03-02-07/1-288.
An application for clarification of individual details in a payment slip for the transfer of contributions may look like this.
Statement dated 02/21/2011
on clarification of individual payment order details
Limited Liability Company "Lutik" (TIN..., OGRN..., registry number in the fund...) On February 14, 2011, payment order No. 29 transferred insurance contributions for compulsory pension insurance to the Federal Treasury Department for the Tver Region (for cumulative part of the labor pension) for January 2011 in the amount of 5,000 (Five thousand) rubles. 00 kop.
When filling out the payment order details, an error was made in field 101 “Insurance premium payer status”: instead of the value “01” (payer is a legal entity), the value “09” (payer is an individual entrepreneur) is indicated.
In accordance with Part 8 of Art. 18 of Federal Law No. 212-FZ dated July 24, 2009, please clarify the status of the contribution payer in the payment order No. 29 dated February 14, 2011 on the day of payment of contributions and recalculate penalties (if they were accrued).
Applications:
1. copy of payment order dated February 14, 2011 No. 29;
2. copy of the bank statement on the current account.
| Director | V.G. Mishkin | ||
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There are also several technical amendments
We will dwell only on those of them that aroused the greatest interest among our readers.
In particular, Law No. 212-FZ now stipulates that:
- contributions must be levied on payments if they are accrued within the framework of labor relations and civil law contracts V Part 1 Art. 7 of Law No. 212-FZ. Previously, the Law used the wording “for labor and civil contracts » Part 1 Art. 7 of Law No. 212-FZ (as amended, in force until December 31, 2010). Because of this, some accountants thought that only payments directly named in these agreements should be subject to contributions. And all payments to the employee that are not mentioned in the employment contract may not be subject to contributions at all. However, this is incorrect, and the Ministry of Health and Social Development explained in 2010 that contributions should be levied on all payments to employees within the framework of labor relations, including those provided for by collective agreements and local regulations and I clause 1 art. 52, Art. 185 Civil Code of the Russian Federation; clause 2 art. 69 of the Federal Law of December 26, 1995 No. 208-FZ “On Joint-Stock Companies”; subp. 1, 2 p. 3 art. 40 of the Federal Law of 02/08/98 No. 14-FZ “On Limited Liability Companies”. In addition, the possibility of submitting reports to funds through a representative was indicated on the approved reporting forms (on calculations using the Pension Fund of Russia form RSV-1 (RSV-2) and Form-4 of the Federal Social Insurance Fund of the Russian Federation).
Changes in the calculation of contributions “for injuries”
The facility for calculating contributions for insurance against industrial accidents (contributions for injuries) was brought closer to the facility for calculating insurance premiums under Law No. 212-FZ Federal Law No. 125-FZ of July 24, 1998 “On compulsory social insurance against accidents at work and occupational diseases” (hereinafter referred to as Law No. 125-FZ).
Now “injury” contributions are levied on remunerations paid by insurers to insured persons within the framework X clause 1 art. 20.1 of Law No. 125-FZ:
ATTENTION
Tariffs for contributions “for injuries” for 2011 remained the same as in 2010.
- labor relations;
- civil contracts providing for the payment of such contributions.
And the list of payments for which contributions “for injuries” are not charged is the same as the list defined by Law No. 212-FZ for contributions to the Social Insurance Fund (state benefits, compensation, etc. )Art. 20.2 of Law No. 125-FZ.
This is good and convenient, since now there is no need to rely on the list of non-taxable payments approved by the Government more than 10 years ago d List of payments... approved. Decree of the Government of the Russian Federation dated 07.07.99 No. 765.
However, it cannot be said that now the base for contributions for “injury” and contributions for “sickness” insurance is the same. After all, for contributions to “hospital” insurance, a maximum taxable base has been established: 463,000 rubles. in 2011 .Part 5 Art. 8 of Law No. 212-FZ But for contributions “for injuries” there is no such restriction. Therefore, even if during the year you pay one employee a salary in the total amount of 1 million rubles, you will have to charge “injury” contributions for this entire amount.
Please note that the rates of insurance premiums “for injuries” have not changed - they remain at the same level e Art. 1 of the Federal Law of December 8, 2010 No. 331-FZ “On Insurance Tariffs...”.
At the end of the conversation, I would like to draw your attention to one more change regarding contributions paid under Law No. 212-FZ. Since 2011, extra-budgetary funds have received the right to independently offset overpayments of contributions against upcoming payments th part 7 art. 26 of Law No. 212-FZ. This no longer requires your written application. I the form was approved by Order of the Ministry of Health and Social Development of Russia dated December 11, 2009 No. 979n. The fund can make a decision on offset within 10 working days from the date of detection of overpayments s part 7 art. 26 of Law No. 212-FZ. And the fund must inform you about this offset within the next 5 business days th Part 16 Art. 26 of Law No. 212-FZ.
However, the new procedure does not prevent you from contacting the fund with an application for the return of overpaid contributions. V part 6 art. 26 of Law No. 212-FZ. So if you do not want the overpayment of contributions from the Pension Fund or Social Insurance Fund to be sent towards your upcoming payments, write a request for a refund. And if you are satisfied with the offset, which the fund can do on its own, then you don’t have to write any statements.
The main document defining the procedure for calculating and paying insurance contributions to social, medical and pension insurance funds, as well as the procedure for submitting reports, is the Federal Law of July 24, 2009 N 212-FZ "On insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation , Federal Compulsory Health Insurance Fund and territorial compulsory health insurance funds." 2010-2014 are transitional years and for certain categories of taxpayers during this period, reduced insurance premium rates are applied.
Insurance premium rates for different categories of taxpayers applied in 2011 are given in the table:
|
Pension Fund |
Health Insurance Fund |
Social Insurance Fund |
||||
|
Insurance part |
Insurance part |
Cumulative part |
||||
|
General mode |
||||||
|
Payers using the simplified tax system |
||||||
|
Payers using |
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Non-taxable income from insurance premiums
We remind you that since 2010 the following have been excluded from non-taxable income from insurance pension contributions:
- compensation for unused vacation
- payments in cash for work under difficult, harmful and (or) dangerous working conditions, except for compensation payments in an amount equivalent to the cost of milk or other equivalent food products
In addition, it is important to remember that contributions are subject to all payments in favor of individuals under employment or civil contracts (contracts, services), regardless of whether they will be used to reduce income tax or not.
Tax burden on wages in 2011
For organizations and entrepreneurs using the general taxation system, the simplified taxation system and transferred to the payment of a single tax on imputed income, the tax burden (the sum of all insurance contributions) is 34%.
7800 – Pension fund
630 – FFOMS
900 – TFOMS
870 – FSS
The total amount of all insurance premiums (excluding personal income tax) will be 10,200 rubles.
Since 2011, there has been a very serious increase in the tax burden on organizations and entrepreneurs using the simplified tax system and UTII, because in 2010 this load was only 14%.
For organizations and entrepreneurs with resident status of a technology-innovation special economic zone; for organizations and individual entrepreneurs applying the single agricultural tax; for agricultural producers; for payers of insurance premiums making payments and other benefits to individuals who are disabled people of group I, II or III, for public organizations of disabled people, the tax burden has also increased and in 2011 and 2012 it will be 20.2%.
Those. if the employee’s salary is 30 thousand rubles, the organization or entrepreneur must pay:
26100 – Salary to the employee in hand
3900 – Personal income tax
4800 – Pension fund
330 – FFOMS
360 – TFOMS
570 – FSS The total amount of insurance premiums will be 6060 rubles.
Insurance premiums are not charged for amounts of payments and other remuneration in favor of an individual (under employment or civil contracts (contracts, services)) exceeding 415,000 rubles on an accrual basis from the beginning of the billing period. Thus, in 2011, the maximum tax burden for each employee for a regular organization will be 141,100 rubles (415,000 * 34%), for organizations using reduced insurance premium rates: 83,830 rubles (415,000 * 20.2%).
Payments of individual entrepreneurs and notaries, calculated based on the cost of the insurance year in 2011
Contribution to the Pension Fund 4330*12*26% = 13509.6
Contribution to the FFOMS 4330*12*2.1% = 1091.16
Contribution to the TFOMS 4330*12*3% = 1558.8
20% on insurance
Payers of insurance premiums who do not make payments to individuals have the right to voluntarily enter into legal relations under compulsory social insurance in case of temporary disability and in connection with maternity and pay insurance premiums for themselves in the amount of 2.9% of the cost of the insurance year. Payment of insurance premiums by persons is made no later than December 31 of the current year, starting from the year of filing the application for voluntary entry into legal relations under compulsory social insurance.
In case of entering into a voluntary legal relationship with the Social Insurance Fund, benefits are paid based on average earnings equal to the minimum wage. At the same time, the calculated monthly child care benefit cannot be less than the minimum amount of the monthly child care benefit established by the Federal Law “On State Benefits for Citizens with Children.”
Payment of insurance premiums
Payers of insurance premiums who make payments and other remuneration to individuals determine the amount of insurance premiums to be transferred to extra-budgetary funds in full rubles. The amount of insurance premiums less than 50 kopecks is discarded, and the amount of 50 kopecks or more is rounded up to the full ruble. Monthly payments are due no later than the 15th day of the calendar month following the calendar month for which the monthly obligatory payment is calculated.
Entrepreneurs paying insurance premiums for themselves must transfer them no later than December 31 of the current calendar year. For these contributions, the need to round up the amounts following the transfer does not apply.
Reporting on insurance contributions to the Pension Fund and Social Insurance Fund
By the 15th day of the calendar month following the reporting period, you must submit a report in Form 4-FSS to the territorial body of the Social Insurance Fund.
In addition, before the 1st day of the second calendar month following the reporting period, it is necessary to submit reports to the territorial body of the Pension Fund of the Russian Federation, calculations of accrued and paid insurance contributions for compulsory pension insurance and compulsory medical insurance to the compulsory medical insurance funds (RSV-1).
In 2010, payers of insurance premiums, whose average number of individuals in whose favor payments and other remunerations are made for the previous billing period exceeds 100 people, submit calculations for insurance pension contributions in established formats in electronic form with an electronic digital signature.
Since 2011, the barrier for submitting electronic reporting has been reduced to 50 people.
Reporting on personalized accounting
In 2010, personalized accounting reports are submitted twice a year. In accordance with Article 37, paragraph 12 of Federal Law 213-FZ, in 2010, reporting periods are recognized as six months and a calendar year. The personalized accounting report will need to be submitted by August 1, 2010 and February 1, 2011, respectively.
From January 1, 2011, reporting periods are recognized as the first quarter, half a year, nine months and a calendar year.
Insurance premium rates in 2010
|
Pension Fund |
Health Insurance Fund |
Social Insurance Fund |
||||
|
For persons born in 1966 and older |
For persons born in 1967 and younger |
|||||
|
Insurance part |
Insurance part |
Cumulative part |
||||
|
General mode |
||||||
|
Payers using the simplified tax system |
||||||
|
Payers transferred to UTII |
||||||
|
Accruals for people with disabilities and public organizations of people with disabilities |
||||||
|
Payers using Unified Agricultural Tax |
||||||
|
Agricultural producers |
||||||
|
Organizations with resident status of a technology innovation zone |
||||||
In this case, the base for calculating insurance premiums in relation to each individual is established in an amount not exceeding 415 000 rubles on an accrual basis from the beginning of the billing period.
Payments of individual entrepreneurs and notaries, calculated based on the cost of the insurance year in 2010
Entrepreneurs and notaries pay for themselves the appropriate insurance contributions to the Pension Fund of the Russian Federation and compulsory medical insurance funds in the amount determined based on the cost of the insurance year.
The cost of an insurance year is determined as the product of the minimum wage established at the beginning of the financial year for which insurance premiums are paid, and the rate of insurance contributions to the corresponding state extra-budgetary fund, increased by 12 times.
If we count based on the current minimum wage, then
Contribution to the Pension Fund 4330*12*20% = 10392
Contribution to the FFOMS 4330*12*1.1% = 571.56
Contribution to the TFOMS 4330*12*2% = 1039.2
Depending on the year of birth of the entrepreneur, the insurance contribution to the Pension Fund of the Russian Federation is calculated in full for the insurance part (for persons born in 1966 and older) or is divided into:
14% on insurance
6% on the funded part (for persons born in 1967 and younger).
How this article will help: Accurately calculate the amount of insurance premiums, including “for injuries”, according to the new rules of 2011.
What it will protect you from: From late payments to funds and from late reporting to the Pension Fund and the Social Insurance Fund of the Russian Federation.
Consider the basis for calculating contributions as before, with rare exceptions
Let's start with the main thing. What payments should insurance premiums be calculated from in 2011? Fortunately, there have been no fundamental changes in this matter. The basic rule remains the same. Contributions are charged for any payments in favor of those employees with whom an employment or civil law contract has been concluded (for example, a contract for the provision of services, an agency contract). But now it doesn’t matter whether this or that payment is specified in the contract or in the collective agreement or not. Anything an employee receives from your company as part of their employment relationship is subject to premiums by default. This is how, from January 1, Part 1 of Article 7 of the Federal Law of July 24, 2009 No. 212-FZ sounds. In addition, do not forget to transfer payments to funds and royalties under copyright agreements.
You will still find the list of payments for which you will not have to pay insurance premiums in Article 9 of Law No. 212-FZ. It is the same one that you have already become accustomed to in 2010. There is compensation, for example, for the cost of vocational training for an employee, and financial assistance in the event of the birth of a child, not exceeding 50,000 rubles. and issued in the first year of the baby’s life.
There is only one important addition, which was introduced into Article 9 by Federal Law No. 339-FZ of December 8, 2010.
Important detail
Any compensation for unused vacation must be paid insurance premiums.
Now, insurance payments must be calculated from the amount of compensation for unused vacation, which is not related (!) to dismissal. Such payments were expressly excluded from the list of non-taxable payments. Let us remind you: these are the amounts that can be paid to an employee on the basis of his written application in exchange for part of the annual leave exceeding 28 calendar days.
Last year there was no such clause in the law. And specialists from the Ministry of Health and Social Development of Russia classified monetary compensation for days of vacation without dismissal as payments related to the employee’s performance of his job duties (see letter dated May 19, 2010 No. 1239-19). For companies, naturally, this approach was beneficial - they did not have to pay insurance premiums. Since 2011, unfortunately, the situation has changed.
Apply new insurance rates
So, you have determined the base. The time has come to calculate the amount of mandatory monthly payments for each fund separately. What percentage should now be transferred to the state? We have to disappoint you - in 2011, the total insurance rate increased to 34 percent.
Although it is possible that your company was lucky and was among those lucky ones for whom legislators did not increase the burden of paying contributions. We have provided a list of such beneficiaries in the table below. Check if your company is included in it. This list is not final. Already from January 1, it should be replenished with small enterprises in the “simplified” production and social sphere. They will pay contributions at a rate of 26 percent. President Dmitry Medvedev spoke about this in November when delivering a message to the Federal Assembly. At the time of signing the first issue of Glavbukh for 2011, this benefit was approved by State Duma deputies, but the law had not yet been signed by the president.
If your company is not one of the beneficiaries, then calculate contributions at the following rates:
- — in the Pension Fund of Russia — 26 percent;
- - in the Federal Social Insurance Fund of the Russian Federation - 2.9 percent;
- - in the Federal Compulsory Medical Insurance Fund - 3.1 percent;
- — in TFOMS — 2 percent.
In this case, divide contributions to the Pension Fund as follows. For employees born in 1966 and older, use the entire contribution amount to finance the insurance part of the pension. For those born in 1967 and later, calculate the contribution for the insurance part at a rate of 20 percent, and for the funded part take a rate of 6 percent.
I am glad that, as before, there is no need to accrue social security contributions from remunerations paid under civil law and copyright contracts. The officials did not touch upon the norm of Part 3 of Article 9 of Law No. 212-FZ.
Important detail
Please note: the new contribution rates apply to both those who are under the general tax regime and those who pay a “simplified” or “imputed” tax. Of course, for the latter, such a sharp jump in insurance rates significantly hit their pockets. Indeed, in 2010, “special regime officers” transferred contributions from payments to employees only to the Pension Fund in the amount of 14 percent. Unfortunately, in 2011 the transition period ended and they will have to pay contributions on the same basis as everyone else.
Accrue contributions as long as the payment amount does not exceed 463,000 rubles
You calculate insurance premiums for each employee separately. Accordingly, you also keep records of all taxable payments and remunerations individually, on an accrual basis from the beginning of the year. You are familiar with this rule. It has not changed this year either. It’s just that in 2010 you compared the calculation base with a limit of 415,000 rubles. And in 2011, the maximum amount of income from which contributions must be calculated was indexed (see Decree of the Government of the Russian Federation of November 27, 2010 No. 933). And now the limit is 463,000 rubles. You will no longer have to calculate insurance premiums from payments above this amount.
Has the procedure for calculating the income threshold changed? No, everything is the same here. You take into account only those amounts for which insurance premiums are calculated and which were paid by your company.
Send payments to the funds, as before, monthly
Do not forget to submit the first payments for insurance premiums for January 2011 to the bank before February 15 inclusive. And so every month, no later than the 15th. Let us remind you: to determine how much you need to pay to a particular fund this month, you first calculate the amount of the insurance premium based on the amount of all payments accrued from the beginning of the year to the end of this month. And then from the result obtained, you subtract all the amounts that you have already sent to the funds this year.
As before, you can reduce contributions to the Federal Social Insurance Fund of the Russian Federation by the amount of accrued benefits. And this is the innovation you can now safely use. If in any month your company’s expenses for paying sick leave and other similar social benefits exceeded the amount of calculated contributions to the Social Insurance Fund of the Russian Federation, you have the right to offset the difference against upcoming payments. But only within one calendar year (Article 15 of Law No. 212-FZ).
The reporting periods are still the same - a quarter, a half-year, 9 months or a year. What about reporting deadlines? They have changed for those calculations that you submit to the Pension Fund of Russia - that is, for contributions to pension and health insurance. You will now have two weeks more to prepare such reports than last year. So, if previously you had to report before the 1st day, now - no later than the 15th day of the second month following the reporting period.
However, within the same time frame, you now need to submit personalized information about employees. If in 2010 you presented them once every six months, now it’s time to report quarterly. Moreover, the fund’s specialists will only accept individual information along with calculations. These are the rules of the updated paragraph 1 of part 9 of article 15 of Law No. 212-FZ. It turns out that you will submit reports to the Pension Fund along with individual information for the first quarter this year no later than May 16 (since May 15 falls on a day off).
You submit reports to the social insurance department according to the old deadlines. The only thing is that they were clarified: no later than the 15th day of the month following the reporting period. Previously, because of the phrase “until the 15th,” it was not clear when the deadline ended—on the 14th or 15th. Now, the auditors expect payments from you for contributions to the Social Insurance Fund of the Russian Federation for the first quarter of 2011 no later than April 15.
Before submitting reports to the funds, check whether the average number of employees of your company for the past year exceeds 50 people. If so, you must submit all forms strictly electronically via the Internet.
Important detail
This year, companies with an average number of employees over the past year of more than 50 people are required to report to the funds strictly through electronic communication channels.
Payments for “injury” are calculated in the same amount as the main contributions
Legislators have simplified the calculation of accident insurance premiums starting this year. Now, to determine the amount of payments “for injuries”, you just need to take the base for calculating the basic mandatory contributions. Federal Law No. 125-FZ of July 24, 1998, from January 1, 2011, stipulates the same list of taxable payments as for regular insurance premiums. It’s only a shame that with regard to contributions for accident insurance, there is no maximum base for their calculation. But note: if your company has freelancers working, for example, under contract agreements, then from the income paid to them you will have to charge contributions to “ injury” only if such an obligation is specified in the contract or agreement with it. The rules have not changed in this regard. Contribution rates also remained the same.
Who pays insurance premiums at reduced rates in 2011?
| Category of “beneficiaries” for payment of insurance premiums | Insurance premium rates in 2011 (Article 58 of Law No. 212-FZ) | ||||
| Pension Fund | FSS RF | FFOMS | TFOMS | Total | |
| Organizations and entrepreneurs who pay the unified agricultural tax, including agricultural producers | 16% | 1,9% | 1,1% | 1,2% | 20,2% |
| Companies with the participation of disabled people (public organizations of disabled people, enterprises with an average number of disabled employees of at least 50%, etc.), regarding payments to disabled employees | |||||
| Business entities created by budgetary institutions for R&D and using the “simplified system” | 8% | 2% | 2% | 2% | 14% |
| Organizations and entrepreneurs with resident status of a technology-innovation special economic zone, in relation to payments in favor of workers involved in this zone | |||||
| Organizations that develop and sell computer programs, databases, and also provide related services | |||||
| Companies and entrepreneurs working in the media sector with regard to payments to employees involved in radio, television broadcasting, publishing newspapers or magazines and other periodicals | 20% | 2,9% | 1,1% | 2% | 26% |
The main thing to remember
1. In 2011, the aggregate premium rate for most companies is 34 percent.
2. Payments must be made to the funds until the amount of payments and remunerations to the employee since the beginning of the year does not exceed 463,000 rubles.
3. Now the calculation base for regular insurance premiums and “injury” premiums is the same.
→ Limit value of the base for calculating insurance premiums
The article was written on February 26, 2012.
Last updated 08/18/2017
There is a salary level after which the state begins to collect insurance premiums at a reduced rate.
The correct (accounting) name for this amount is the maximum base for calculating insurance premiums.
A little theory.
There is a flat tax rate. Personal income tax (NDFL) is one of these. The meaning of a flat scale: poor and rich pay the same interest. For Sidorov, with a salary of 10,000 rubles, 13% is withheld; for Petrov, with a salary of 1,000,000 rubles, the same percentage is withheld. Everyone has equal conditions.
There is a regressive tax scale. Insurance premiums are one of them. What is the meaning of such a scale: the higher the salary, the less the employer transfers insurance premiums.
The main purpose of the regressive scale is to abandon the scheme of paying large salaries in envelopes and to issue “white” salaries.
How the base limit is applied
The mechanism for calculating insurance premiums is as follows:
1) from January 1, the salary of each specific employee begins to be added up
2) the salary is summed up for the year, from January 1 to December 31 of each year
3) as soon as the salary amount reaches the maximum value, the amount of contributions to the funds is reduced
4) On December 31 everything is reset and everything starts anew in the new year
The maximum base for calculating insurance premiums changes every year:
2010 - the maximum base value is 415,000 rubles for the Pension Fund of the Russian Federation and the Social Insurance Fund.
2011 - the maximum base value is 463,000 rubles for the Pension Fund of the Russian Federation and the Social Insurance Fund.
2012 - the maximum base value is 512,000 rubles for the Pension Fund of the Russian Federation and the Social Insurance Fund.
2013 - the maximum base value is 568,000 rubles for the Pension Fund of the Russian Federation and the Social Insurance Fund.
2014 - the maximum base value is 624,000 rubles for the Pension Fund of the Russian Federation and the Social Insurance Fund.
2015 - the maximum base value is 711,000 rubles for the Pension Fund and 670,000 for the Social Insurance Fund.
2016 - the maximum base value is 796,000 rubles for the Pension Fund and 718,000 for the Social Insurance Fund.
2017 - the maximum base value is 876,000 rubles for the Pension Fund and 755,000 for the Social Insurance Fund
Example of using base limit value
As an example, let's take two employees - Nikolaev and Kuznetsov.
Nikolaev's salary is 25,000 rubles per month.
Kuznetsov’s salary is 150,000 rubles per month.
In Nikolaev, the salary for the year will be 300,000 rubles (25,000 * 12).
Kuznetsov’s salary for the year will be 1,800,000 rubles (150,000 * 12).
Now we compare the annual salary of each employee with the maximum base for calculating insurance premiums.
Unfortunately, Nikolaev’s annual salary does not exceed the maximum base value; the employer will transfer contributions as usual in the amount of 22%.
Now let's look at Kuznetsov's annual salary.
His salary will exceed the cap at mid-year. Before the excess, the employer transfers contributions in the amount of 22%, after the excess, he begins to transfer 10%.
The maximum value of the base for calculating insurance premiums is convenient for those employers who have employees with high salaries.
Limit value of the base for calculating insurance premiums in 2011
How did the same mechanism work in 2011?
Let's consider the amount of deductions using the example of Kuznetsov with a monthly salary of 120,000 rubles.
Kuznetsov's annual salary is 1,440,000 rubles (120,000 * 12).
The maximum value of the base in 2011 was 463,000 rubles.
The excess occurred in April:
salary for January 2011 - 120,000 rubles
salary for February 2011 - 120,000 rubles (total from January 1, 240,000 rubles)
salary for March 2011 - 120,000 rubles (total from January 1, 360,000 rubles)
salary for April 2011 - 120,000 rubles (total from January 1, 480,000 rubles)
Until April, the employer transferred contributions in the amount of 26% to the Pension Fund; after reaching the maximum limit, he stopped making contributions!
Oh, those were the days before!
* * *
If before 2015, the maximum base for calculating contributions was the same for all funds, then from January 1, 2015, the maximum base for the Pension Fund, Social Insurance Fund and Federal Compulsory Medical Insurance Fund begins to differ:
| Year | Limit value of the base for calculating contributions | |||
| to the Pension Fund for compulsory pension insurance | in the Social Insurance Fund (temporary disability, maternity) | in the Social Insurance Fund (injuries) | in the Federal Compulsory Medical Insurance Fund for compulsory health insurance | |
| 2015 | 711.000 | 670.000 | 0, i.e. all salary is subject to contribution | |
| 2016 | 796.000 | 718.000 | 0, i.e. all salary is subject to contribution | 0, i.e. all salary is subject to contribution |
| 2017 | 876.000 | 755.000 | 0, i.e. all salary is subject to contribution | 0, i.e. all salary is subject to contribution |
The maximum base for calculating insurance premiums is the employee’s salary for the year (from January 1 to December 31 of each year). On December 31, the limit base will be “reset to zero” and a new report will begin on January 1.
What do these numbers mean for the average employer who is trying hard to make some money?
For example, let’s take our Nikolaev, whose salary was increased to 150,000 rubles per month. For a year, Nikolaev is credited with 1,800,000 rubles (150,000 * 12 months).
As soon as Nikolaev’s salary in total (starting from January 1) reaches the maximum value, the amount of contributions begins to be calculated at special rates. Let's calculate and compare the last few years.
Limit value of the base for calculating insurance premiums in 2014
The limit is 624,000.
Contributions to the Pension Fund from this maximum amount will be 137,280 (624,000 * 22%).
Contributions to the Social Insurance Fund (temporary disability) will amount to 18,096 (624,000 * 2.9%).
Contributions to the FFOMS will amount to 31,824 (624,000 * 5.1%).
Deductions to the Social Insurance Fund (injuries) will amount to 1,248 (624,000 * 0.2%).
But Nikolaev received not 624,000, but 1,800,000 rubles for the year.
The difference is 1,176,000 rubles.
— contributions to the Pension Fund at a rate of 10%
But contributions to the FFOMS and contributions to the Social Insurance Fund (injuries) are subject to regular rates, there are no “discounts”.
Let me explain again. From January 1, we begin to calculate the employee’s accrued wages. Until the amount reaches the limit, total contributions are transferred to the funds at regular rates. As soon as the salary amount reaches the limit, the employer begins to transfer contributions to the funds at special rates.
The maximum value of the base for calculating insurance premiums in 2015
The limit for the Pension Fund is 711,000 rubles.
The limit for the Social Insurance Fund (temporary disability) is 670,000 rubles.
Contributions to the Pension Fund from the maximum amount will be 156,420 (711,000 * 22%).
Contributions to the Social Insurance Fund (disability) will amount to 19,430 (670,000 * 2.9%).
Contributions to the Federal Compulsory Medical Insurance Fund will amount to 36,261 (711,000 * 5.1%).
Deductions to the Social Insurance Fund (injuries) will amount to 1,340 (670,000 * 0.2%).
But Sidorov received not 711,000, but 1,800,000 rubles for the year.
The difference is 1,089,000 rubles.
This difference is subject to special rates:
— contributions to the Pension Fund at a rate of 10%
— contributions to the Social Insurance Fund (disability) at a rate of 0%
Limit value of the base for calculating insurance premiums in 2016
The limit for the Pension Fund is 796,000 rubles.
The limit for the Social Insurance Fund (temporary disability) is 718,000 rubles.
There is no limit for the Federal Compulsory Medical Insurance Fund and the Social Insurance Fund (injuries) (i.e., the entire salary is subject to contributions).
Contributions to the Pension Fund from this maximum amount will be 175,120 (796,000 * 22%).
Contributions to the Social Insurance Fund (disability) will amount to 20,822 (718,000 * 2.9%).
Contributions to the FFOMS will amount to 40,596 (796,000 * 5.1%).
Deductions to the Social Insurance Fund (injuries) will amount to 1,436 (718,000 * 0.2%).
But Sidorov received not 796,000, but 1,800,000 rubles for the year.
The difference is 1,004,000 rubles.
This difference is subject to special rates:
— contributions to the Pension Fund at a rate of 10%
— contributions to the Social Insurance Fund (disability) at a rate of 0%
— contributions to the FFOMS at a rate of 5.1%
— contributions to the Social Insurance Fund (injuries) at a rate of 0.2%
The maximum value of the base for calculating insurance premiums in 2017
The limit for the Pension Fund is 876,000 rubles.
The limit for the Social Insurance Fund (temporary disability) is 755,000 rubles.
There is no limit for the Federal Compulsory Medical Insurance Fund and the Social Insurance Fund (injuries) (i.e., the entire salary is subject to contributions).
Until the maximum base value is exceeded, rates will be:
— compulsory pension insurance (savings and insurance parts) — 22%.
— Social Insurance Fund (disability) — 2.9%.
— FFOMS — 5.1%.
After exceeding the maximum value of the base, the rates will be:
— compulsory pension insurance (savings and insurance parts) — 10%.
— Social Insurance Fund (disability) — 0%.
— FFOMS — 5.1%.
— contributions to the Social Insurance Fund (injuries) — 0.2%.
