More than 624,000 rubles a. The maximum value of the base for calculating insurance premiums

→ Limiting value bases for calculating insurance premiums

The article was written on February 26, 2012.
Last update - 18.08.2017

There is such a value wages, after which the state begins to charge insurance premiums at a reduced rate.

The correct (accounting) name of this amount is the maximum base for calculating insurance premiums.

A bit of theory.
There is a flat scale of tax collection. Personal income tax (PIT) is one of these. The meaning of the flat scale: the poor and the rich pay the same interest. Sidorov with a salary of 10,000 rubles retains 13%, Petrov with a salary of 1,000,000 rubles retains the same percentage. Everyone has an equal playing field.

There is a regressive scale of tax collection. Insurance premiums are one of them. What is the meaning of such a scale: what more salary, the less the employer transfers insurance premiums.

The main purpose of the regressive scale is to reject the scheme of paying large salaries in envelopes, and to formalize "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 summed up
2) the salary is summed up for the year, from January 1 to December 31 of each year
3) as soon as the amount of salary reaches the maximum value, the amount of contributions to funds decreases
4) On December 31, everything is reset and in the new year everything starts all over again

The limit value of the base for calculating insurance premiums changes every year:
2010 - the maximum base size is 415,000 rubles for the Pension Fund and Social Insurance Fund.
2011 - the maximum base size is 463,000 rubles for the Pension Fund and Social Insurance Fund.
2012 - the maximum base size is 512,000 rubles for the Pension Fund and Social Insurance Fund.
2013 - the maximum base size is 568,000 rubles for the Pension Fund and Social Insurance Fund.
2014 - the maximum base size is 624,000 rubles for the Pension Fund and Social Insurance Fund.
2015 - the maximum base size is 711,000 rubles for the Pension Fund and 670,000 for the FSS.
2016 - the maximum base size is 796,000 rubles for the FIU and 718,000 for the FSS.
2017 - the maximum base size is 876,000 rubles for the FIU and 755,000 for the FSS

Example of using the base limit value

As an example, let's take two employees - Nikolaev and Kuznetsov.
Nikolaev's salary is 25,000 rubles a month.
Kuznetsov's salary is 150,000 rubles a month.

Nikolaev's 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 limit value of the base for calculating insurance premiums.

Unfortunately, the annual salary of Nikolaev does not exceed the maximum base size, the employer will transfer contributions as usual at 22%.

Now let's look at Kuznetsov's annual salary.
His salary in the middle of the year will exceed the ceiling. Before the excess, the employer transfers contributions in the amount of 22%, after the excess - begins to transfer already 10%.

The limiting value of the base for calculating insurance premiums is convenient for those employers who employ employees with high wages.

The maximum value of the base for calculating insurance premiums in 2011

How did the same mechanism work in 2011?

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 base size in 2011 was 463,000 rubles.
The excess occurred in the month of 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 of the Russian Federation, after reaching the maximum limit, he stopped deductions!

Eh, there used to be times!

* * *

If until 2015 the maximum base for assessing contributions was the same for all funds, then from January 1, 2015, the maximum base for the PFR, FSS and FFOMS begins to differ:

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 marginal base will be "zeroed" and a new report will be sent from 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 a month. For a year, Nikolaev is charged 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.

The maximum value of the base for calculating insurance premiums in 2014

The limit value is 624,000.
Contributions to the Pension Fund from this limit will amount to 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%).
Contributions 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 in a 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 FSS (injuries) are subject to the usual rates, there are no "discounts".

Let me explain it again. From January 1, we begin to calculate the employee's accrued wages. Until the amount reaches the maximum value, contributions are transferred to the funds in total at regular rates. As soon as the amount of wages reaches the ceiling, the employer begins to transfer contributions to funds at special rates.

The maximum value of the base for calculating insurance premiums in 2015

The maximum value for the FIU is 711,000 rubles.
The limiting value for the FSS (temporary disability) is 670,000 rubles.

The deductions to the Pension Fund from the limit 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 FFOMS will amount to 36.261 (711.000 * 5.1%).
Contributions 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 in a 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 (incapacity for work) at a rate of 0%

The maximum value of the base for calculating insurance premiums in 2016

The maximum value for the FIU is 796,000 rubles.
The limiting value for the FSS (temporary disability) is 718,000 rubles.
There is no limit for FFOMS and FSS (injuries) (i.e. all salaries are subject to contributions).

Contributions to the Pension Fund from this limit will amount to 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%).
Contributions 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 in a 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 (incapacity for work) at a rate of 0%
- contributions to 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 maximum value for the FIU is 876,000 rubles.
The maximum value for the FSS (temporary disability) is 755,000 rubles.
There is no limit for FFOMS and FSS (injuries) (i.e. all salaries are subject to contributions).

Before exceeding the limit value of the base, the rates will be:
- compulsory pension insurance (accumulative and insurance parts) - 22%.
- FSS (disability) - 2.9%.
- FFOMS - 5.1%.

After exceeding the limit value of the base, the rates will be:
- compulsory pension insurance (accumulative and insurance parts) - 10%.
- FSS (disability) - 0%.
- FFOMS - 5.1%.
- deductions to the Social Insurance Fund (injuries) - 0.2%.

From January 1, 2014, amendments to the legislation on insurance premiums come into force. Some of them will affect all companies.

In 2014, for the bulk of companies in state extrabudgetary funds will remain at the 2013 level.

General rates of insurance premiums

Most companies in the new year will pay insurance premiums within the established maximum base at an aggregate rate of 30%, of which 22% are directed to the PFR budget, 2.9% to the FSS RF and 5.1% to the FFOMS.

As in 2013, from payments in excess of the established limit value of the base, insurance premiums are charged only in the Pension Fund of the Russian Federation at a rate of 10% to finance the insurance part of the labor pension. This follows:

• from clause 1 of article 33.3 of the Federal Law of December 15, 2001 No. 167-FZ "On compulsory pension insurance in Russian Federation"(Hereinafter - Law No. 167-FZ);
• Part 1 of Article 58.2 of the Federal Law of July 24, 2009 No. 212-FZ "On Insurance Contributions to Pension Fund Russian Federation, Fund social insurance Russian Federation, Federal fund compulsory health insurance "(hereinafter - Law No. 212-FZ).

Note! The maximum amount of the taxable base in 2014
From January 1, 2014 for the calculation of insurance premiums is 624,000 rubles. (Clause 1 of the Decree of the Government of the Russian Federation of November 30, 2013 No. 1101). The base is determined in relation to each natural person cumulative since the beginning of the year. In 2013, the maximum base was 568,000 rubles. (Clause 1 of the Decree of the Government of the Russian Federation of 10.12.2012 No. 1276).

Changes in the rates of insurance premiums were introduced by Federal Law No. 351-FZ dated December 4, 2013. They touched upon the procedure for the distribution of insurance premiums in the FIU.

The funded part of the labor pension for employees born in 1967 and younger

Employees born in 1967 and younger participate in the formation of the funded part of the retirement pension. Until December 31, 2015, they have the opportunity to choose the rate of the insurance premium for the funded part of the labor pension.

The right to choose insurance rate regulates the federal law dated 03.12.2012 No. 243-FZ, which amended the Federal Law dated 01.04.96 No. 27-FZ "On individual (personified) accounting in the compulsory pension insurance system."

Note. First-time workers can make a choice within the first five years from the start of their employment.

Employees born in 1967 or younger have two options:

• option 1 - leave 6% as it is at present. To do this, you need to take a number of specific actions;
• Option 2 - refuse to finance the funded part of the pension, that is, reduce the tariff from 6 to 0%, and by this 6% increase the tariff for the formation of the insurance part of the labor pension from 10 to 16%. This option is active by default, the employee does not need to take any action.

Option 1. For the funded part of the labor pension - 6%

Employees who want the employer to transfer insurance premiums at a rate of 6% to their funded part of their labor pension must apply to the Pension Fund of Russia no later than December 31, 2015:

• on the transfer to a non-state pension fund (hereinafter referred to as NPF);
• choice investment portfolio management company;
• an expanded investment portfolio of the state management company;
• investment portfolio of public valuable papers state management company.

note: in the last two cases, you can change the version of your pension provision- to allocate 0% of the individual part of the insurance premium rate to finance the funded part of the labor pension.

The ratio of tariffs for financing insurance and funded parts pensions in accordance with paragraph 1 of Article 33.3 of Law No. 167-FZ are shown in Table. 1.

Table 1 Distribution of the rate of insurance contributions to the PFR for employees born in 1967 and younger, if 6% is allocated to the funded part of the pension

The 6% tariff will also apply to those employees who are previous years have submitted an application at least once to choose an investment portfolio for a management company, including Vnesheconombank, or to transfer to an NPF.

The 6% tariff remains even in cases when the funds of the funded part of the labor pension will be returned to the Pension Fund of the Russian Federation, namely (clause 8 of article 33.3 of Law No. 167-FZ):

• the NPF will have its license to operate on pension provision canceled and pension insurance;
• arbitration court make a decision on declaring the NPF bankrupt;
• the compulsory pension insurance contract was concluded by inappropriate parties;
• the contract will terminate trust management by means pension savings between the FIU and any management company from among those selected by the employee.

Note! At what rate in 2014 to pay contributions to the Pension Fund of Russia for employees born in 1966 and older
In 2014, the rate of pension contributions for this category of employees remains the same - 22%. The entire amount of insurance premiums calculated at this rate goes to insurance part labor pension.

Option 2. On the funded part of the labor pension - 0%

Note. Until December 31, 2015, the employee retains the right to choose, he can submit an application to the Pension Fund and form the funded part of the labor pension.

If an employee born in 1967 and younger in 2013 did not submit an application to the Pension Fund of the Russian Federation, from January 1, 2014, insurance contributions are not sent to the formation of his pension savings, and 22% go to the insurance part, of which:

• 6% - solidary part of the insurance premium rate;

This procedure is established in paragraph 3 of Article 33.1 of Law No. 167-FZ. The ratio of tariffs for financing the insurance and funded parts of the pension is shown in table. 2.

Table 2 Distribution of rates of insurance contributions to the Pension Fund of Russia for employees born in 1967 and younger, if the rate for financing the funded part of the pension is not selected

The ratio of tariffs for the insurance and funded parts of pensions for companies applying reduced tariffs has changed

The ratio of tariffs will depend on the choice of the insured person - whether he finances the funded part of the labor pension (directs 6% of the tariff) or not.

Since until 2014 the legislation on insurance contributions did not provide for the refusal to finance the funded part of the pension, the corresponding amendments were made to it.

Ratio of tariffs for companies applying a preferential tariff 21%

In 2014, the reduced rate of 21% on contributions to the Pension Fund of the Russian Federation was retained:

• for agricultural producers who meet the criteria specified in article 346.2 of the Tax Code of the Russian Federation;
• organizations of folk arts and crafts and family (tribal) communities of the indigenous peoples of the North, Siberia and Of the Far East RF dealing with traditional industries;
• organizations and individual entrepreneurs applying a single agricultural tax;
• payers of insurance premiums for payments to disabled people;
• public organizations disabled people;
• organizations authorized capital which consists entirely of contributions from public organizations of persons with disabilities;
• institutions created to achieve educational, cultural, health-improving, physical culture, sports, scientific, informational and other social goals, as well as to provide legal and other assistance to disabled people.

This follows from paragraphs 1-3 of part 1 of article 58 of Law No. 212-FZ and subparagraphs 1-3 of paragraph 4 of article 33 of Law No. 167-FZ.

However, since 2014, for employees born in 1967 and younger, the ratio of tariffs for financing the insurance and funded parts of the pension has changed (clause 5 of article 33 of Law No. 167-FZ). The ratio of tariffs is presented in table. 3.

The rates of insurance premiums in the FSS of the Russian Federation and the FFOMS in 2014 remain for companies at the same rate of 2.4 and 3.7%, respectively (part 2 of article 58 of Law No. 212-FZ).

Table 3 Distribution of insurance premium rates in the Pension Fund of the Russian Federation for a preferential rate of 21%

note: companies applying a preferential tariff do not pay insurance premiums to the Pension Fund on payments to employees exceeding ultimate base, at the rate of 10% (part 1 of article 58.2 of Law No. 212-FZ).

Ratio of tariffs for companies that received the status of participants in the Skolkovo project

For organizations that received the status of project participants for the implementation of research, development and commercialization of their results in accordance with Federal Law No. 244-FZ of 28.09.2010 "On the Skolkovo Innovation Center", a reduced tariff in the PFR of 14% (clause 6 of Art. . 33 of Law No. 167-FZ).

If the employee decided to send 6% to finance the funded part of the pension, 8% will go to finance his insurance part (clause 4 of article 33.3 of Law No. 167-FZ).

By default, the funded part of the pension is not financed, which means that 14% will be allocated to finance the insurance part of the employee's labor pension (clause 6 of article 33 of Law No. 167-FZ) (see Table 4).

Table 4 Distribution of insurance premium rates in the Pension Fund of the Russian Federation for the participants of the Skolkovo project

The rates of insurance contributions to the FSS of the Russian Federation and the FFOMS for organizations that have received the status of participants in the Skolkovo project in 2014 remain at 0% (part 1 of article 58.1 of Law No. 212-FZ).

Ratio of tariffs for companies with a preferential tariff of 8%

In 2014, the preferential rate of insurance premiums to the Pension Fund of Russia in the amount of 8% was retained for the companies listed in subparagraphs 4-6 of paragraph 4 of Article 33 of Law No. 167-FZ, namely:

• for business companies and business partnerships, the activities of which are practical application(implementation) of the results of intellectual activity;
• organizations and individual entrepreneurs who have entered into agreements on the implementation of technical and innovative or tourist and recreational activities;
• organizations operating in the field of information technology.

If the employee decided to send 6% of the tariff to finance the funded part of the labor pension, 2% of the tariff will go to finance his insurance part of the pension (clause 5 of article 33.3 of Law No. 167-FZ).

By default, the funded part of the pension is not financed, which means that 8% of the tariff will be allocated to finance the insurance part (clause 7 of article 33 of Law No. 167-FZ).

The ratio of tariffs for financing the insurance and funded parts of the labor pension is shown in table. 5.

Table 5 Distribution of insurance premiums to the PFR for companies with a preferential rate of 8%

Rates of insurance contributions to other extra-budgetary funds - FSS RF and FFOMS - for the specified category of payers of insurance contributions in 2014 remain at the rate of 2 and 4%, respectively (part 3 of article 58 of Law No. 212-FZ).

Increased tariffs for media

From January 1, 2014, the rates of insurance premiums for companies engaged in production, publication (broadcasting) and (or) publication of mass media have changed, the main type of economic activity of which is:

• activities in the field of recreation and entertainment, culture and sports - in terms of activities in the field of radio and television broadcasting or the activities of news agencies;
• publishing and printing activities, duplication of recorded media - in terms of publishing newspapers or magazines and periodicals, including interactive publications.

For them, the rate of the insurance premium to the PFR has been increased from 21.6 to 23.2% (clause 9 of article 33 of Law No. 167-FZ and part 3.1 of article 58 of Law No. 212-FZ).

If the employee decided to send 6% to finance the funded part of the pension, 17.2% will go to finance his insurance part (clause 6 of article 33.3 of Law No. 167-FZ). The ratio of tariffs is shown in table. 6.

In 2014, for the media, the rate of insurance premiums in the FSS of the Russian Federation remains at the level of 2.9%, but the tariff in the FFOMS increases from 3.5 to 3.9% (part 3.1 of article 58 of Law No. 212-FZ).

Table 6 Distribution of insurance premium rates in the FIU for the media

The tariff of insurance premiums for industries supported by the state has been preserved

The period of application of the preferential rate of insurance premiums in the PFR in the amount of 20% has been extended until 2018 inclusively, in order to create stable and predictable conditions for doing business for the following categories of premium payers:

• for companies and individual entrepreneurs on a simplified taxation system operating in production and social spheres(subparagraph 8, clause 4 of article 33 of Law No. 167-FZ and part 3.4 of article 58 of Law No. 212-FZ);
• socially oriented non-profit organizations applying a simplified taxation system (subparagraph 11, paragraph 4 of article 33 of Law No. 167-FZ, paragraph 11 of part 1 and part 3.4 of article 58 of Law No. 212-FZ);
• charitable organizations applying a simplified taxation system (subparagraph 12 of paragraph 4 of Law No. 167-FZ, paragraph 12 of part 1 and part 3.4 of article 58 of Law No. 212-FZ);
• pharmacy organizations and individual entrepreneurs paying UTII (subparagraph 10, paragraph 4 of article 33 of Law No. 167-FZ, paragraph 10 of part 1 and part 3.4 of article 58 of Law No. 212-FZ);
• individual entrepreneurs applying patent system taxation (except for the types of activities specified in subparagraphs 19, 45-47, paragraph 2 of article 346.43 of the Tax Code of the Russian Federation) (subparagraph 14 of paragraph 4 of article 33 of Law No. 167-FZ, paragraph 14 of part 1 and part 3.4 Article 58 of Law No. 212-FZ).

The distribution of rates of insurance contributions to the Pension Fund of the Russian Federation for the specified categories of payers is shown in Table. 7.

Table 7 Distribution of insurance premium rates in the Pension Fund of Russia for companies applying a reduced rate of 20%

In 2014, the rates of insurance contributions to other state non-budgetary funds for this category of payers did not change compared to 2013 and are: in the FSS of the Russian Federation - 0%, FFOMS - 0% (part 3.4 of article 58 of Law No. 212-FZ).

For IT companies, they can reduce the requirements for the conditions for the application of reduced tariffs

For the period from 2014 to 2019, IT companies can make it easier to do business. They will not only retain the reduced rate of insurance premiums to the Pension Fund of Russia, set at 8% (clause 6, part 1 and part 3 of article 58 of Law No. 2.1 of Article 57 of Law No. 212-FZ.

For IT companies, firstly, they will lower the threshold for the average number of employees - from 30 to 7 people. That is, for 9 months of 2013, it must be at least 7 people.

Secondly, from the volume of income of an IT company, from which the share of core income is calculated, income will be excluded in the form of exchange rate differences resulting from the deviation of the sale (purchase) rate of foreign currency from the official rate, as well as due to revaluation currency values, requirements (obligations) in foreign currency... Currently, such revenues are included in non-core revenues, the share of which should not exceed 10%, which does not contribute to supporting exports.

Engineering companies were deprived of the right to apply preferential tariffs

In 2013, companies providing engineering services paid insurance premiums for common tariff 30% (in the Pension Fund - 22%, FSS RF - 2.9%, FFOMS - 5.1%) and did not pay contributions to the Pension Fund of the Russian Federation from payments in excess of the established maximum base at a rate of 10% (part 3.5 of article 58 of Law No. 212 -FZ).

Since 2014, they do not belong to the preferential category of payers of insurance contributions and must pay contributions to the Pension Fund from payments to the employee, calculated on an accrual basis from the beginning of the year in the amount of over 624,000 rubles, at a rate of 10%.

Insurance premiums must be paid in one payment

Starting from the billing period of 2014, companies will pay insurance premiums for compulsory pension insurance according to a single settlement document (Article 22.2 of Law No. 167-FZ).

note: in the payment, you need to indicate the BCC, intended for insurance premiums for the insurance part of the labor pension, - 392 1 02 02 010 06 1000 160.

Determining the amount of insurance premiums is the responsibility of the FIU

Since 2014, the Pension Fund is obliged to determine the amount of mandatory pension insurance contributions to finance the insurance and funded parts of labor pensions based on the data of individual (personified) accounting in accordance with the pension option chosen by the employee - 0 or 6% of the tariff for financing the funded part labor pension (clause 2 of article 13 and clause 2.1 of article 22 of Law No. 167-FZ).

The sizes of additional rates of insurance premiums have been increased

From January 1, 2014, for payments to workers employed in hazardous and hazardous working conditions, in addition to the usual insurance contributions to the Pension Fund of the Russian Federation, the employer, as in 2013, will assess contributions at additional rates, but only at an increased rate.

The types of work with harmful and hazardous working conditions are indicated in subparagraphs 1-18 of paragraph 1 of Article 27 of the Federal Law of December 17, 2001 No. 173-FZ "On labor pensions in the Russian Federation" (hereinafter - Law No. 173-FZ).

note: insurance premiums for additional tariffs must be paid regardless of the maximum base for calculating contributions (part 3 of article 58.3 of Law No. 212-FZ and paragraph 3 of article 33.2 of Law No. 167-FZ).

In this case, the company may be exempted from paying insurance premiums to the Pension Fund of the Russian Federation at additional rates based on the results special assessment working conditions (part 4 of article 58.3 of Law No. 212-FZ and paragraph 4 of article 33.2 of Law No. 167-FZ).

Additional tariff increased from 4 to 6%

If an employee is employed in underground work, in work with hazardous working conditions and in hot shops (subparagraph 1 of paragraph 1 of article 27 of Law No. 173-FZ), an additional a tariff of 6% (in 2013 the tariff was 4%). This follows from part 1 of Article 58.3 of Law No. 212-FZ and paragraph 1 of Article 33.2 of Law No. 167-FZ.

Additional tariff increased from 2 to 4%

An additional rate of 4% from January 1, 2014 must be applied to payments and remuneration of employees employed in jobs listed in subparagraphs 2-18 of paragraph 1 of Article 27 of Law No. 173-FZ. These include:

• workers employed in jobs with difficult working conditions (subparagraph 2 of paragraph 1 of article 27 of Law No. 173-FZ);
• women working as tractor drivers in agriculture, other sectors of the economy, as well as drivers of construction, road and loading and unloading machines (sub. 3 p. 1 of article 27 of Law No. 173-FZ);
• women employed in the textile industry at work with increased intensity and severity (subparagraph 4 of paragraph 1 of article 27 of Law No. 173-FZ);
• workers of locomotive crews, workers directly organizing transportation and ensuring traffic safety on railway transport and underground, as well as truck drivers engaged directly in the technological process in mines, open-pit mines, in mines or ore quarries for the export of coal, shale, ore, rock (subparagraph 5, clause 1 of article 27 of the Law No. 173-FZ);
• workers employed in expeditions, parties, detachments, at sites and in teams directly at field geological exploration, prospecting, topographic and geodetic, geophysical, hydrographic, hydrological, forest management and prospecting works(sub-clause 6, clause 1 of article 27 of Law No. 173-FZ);
• workers, foremen (including senior ones), employed directly in logging and timber floating, including maintenance of mechanisms and equipment (sub-clause 7 of clause 1 of article 27 of Law No. 173-FZ);
• machine operators (dockers-machine operators) of complex teams for loading and unloading operations in ports (subparagraph 8 of paragraph 1 of article 27 of Law No. 173-FZ);
• workers employed in the crew on ships of the sea, river fleet and the fishing industry fleet (except for port ships permanently operating in the port water area, service and auxiliary and crew vessels, suburban and intracity traffic vessels) (subparagraph 9, paragraph 1 of article 27 of the Law No. 173-FZ);
• drivers of buses, trolley buses, trams working on regular city passenger routes (subparagraph 10, paragraph 1 of article 27 of Law No. 173-FZ);
• workers employed full-time in underground and opencast mining (including the personnel of mine rescue units) for the extraction of coal, shale, ore and other minerals and in the construction of mines and mines (subparagraph 11, paragraph 1 of article 27 of Law No. 173- FZ);
• workers employed on ships of the sea fleet of the fishing industry in the extraction, processing of fish and seafood, reception finished products in the field (regardless of the nature of the work performed), as well as in certain types ships of the sea, river fleet and the fishing industry fleet (subparagraph 12 of paragraph 1 of article 27 of Law No. 173-FZ);
• workers employed in the flight crew of civil aviation (subparagraph 13 of paragraph 1 of article 27 of Law No. 173-FZ);
• workers employed in works on direct management flights of civil aviation aircraft (subparagraph 14, clause 1 of article 27 of Law No. 173-FZ);
• employees employed in the engineering and technical staff at work on the direct maintenance of civil aviation aircraft (subparagraph 15, clause 1 of article 27 of Law No. 173-FZ);
• rescuers in professional emergency rescue services, professional emergency rescue teams of the Ministry of Emergency Situations of Russia and who participated in the elimination of emergencies (subparagraph 16, clause 1 of article 27 of Law No. 173-FZ);
• workers and employees of institutions executing criminal punishments in the form of imprisonment, employed in work with convicts (sub-17 p. 1 of article 27 of Law No. 173-FZ);
• employees employed in the positions of the State Fire Service (Fire Department, Fire Fighting and Rescue Services) of the EMERCOM of Russia (Subclause 18, Clause 1, Article 27 of Law No. 173-FZ).

Note. Additional premium rates may differentiate
A bill No. 337978-6 has been submitted to the State Duma, which proposes to differentiate additional tariffs depending on working conditions - the more harmful and dangerous the work, the higher the tariff. Such amendments can be made to Article 58.3 of Law No. 212-FZ.

The maximum value of the base for calculating insurance premiums developed annually by the Government of the Russian Federation. What was its value in different years and how insurance premiums are calculated when the maximum amount of charges is reached, we will consider in the presented article.

What is the basis for calculating insurance premiums

Insurance premiums are calculated from the sum of all payments to an individual, i.e. such payments are the basis for calculating insurance premiums.

If the payments accrued from the beginning of the year (on an accrual basis) do not exceed the amount stipulated from January 1, 2015 marginal base for calculating insurance premiums, then the insured must calculate and pay insurance premiums to the Pension Fund of the Russian Federation and the FSS of the Russian Federation. Currently, the total amount of contributions is 30%. Policyholders who do not have any benefits assess contributions for the entire amount of payments accounted for from the beginning of the year on an accrual basis.

Changes in the legislation of the Russian Federation from January 1, 2015 affected the calculation of insurance payments, and the definition marginal base for calculating insurance premiums.

On this moment for VNiM and for OPS, the size of the limit value for calculating contributions is set separately. It should be borne in mind that the limit on different types insurance payments can be reached at different times. In this case, the bases for calculating insurance premiums differ.

How has the limit value of the base for calculating contributions changed until 2015

It should be noted that the maximum base until 2015 was the same for all insurance premiums. Each year, the maximum amount of payments and benefits was indexed, which made it possible to set the maximum value of the base for calculating insurance premiums in accordance with the current economic situation.

Consider how the limit of insurance premiums changed in 2010-2014:

• 2010 - 415,000 rubles;
• 2011 - 463,000 rubles;
• 2012 - 512,000 rubles;
• 2013 - 568,000 rubles;
• 2014 - 624,000 rubles.

Federal Law No. 212-FZ of July 24, 2009 “On Insurance Contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, and the Federal Mandatory Medical Insurance Fund” (part 5) provides for rounding off the base limit to full thousand rubles.

Contributions to VNiM: limit of insurance premiums 2014-2015

If in 2014 the limit for the calculation of all contributions was 624,000 rubles, then in 2015 for the calculation of insurance premiums for VNiM the limit became 670,000 rubles. (part 4, part 5 of article 8 of Law No. 212-FZ).

Law No. 212-FZ prescribes tariffs for calculating insurance premiums, the amount of which varies depending on the base for calculating insurance premiums and on the state non-budgetary fund.

Rates of contributions to the FSS of the Russian Federation:

• if the amount of payments is within the established limit, the rate is 2.9%;
• if the amount of payments exceeds the established limit value of the base, the tariff is 0%.

Since the size of the insurance rate in the latter case is zero, there is no need to pay insurance premiums (part 4 of article 8, clause 2 of part 1.1 of article 58.2 of Law No. 212-FZ).

Compulsory health insurance contributions: base of excess of insurance premiums 2014-2015

As for health insurance, in 2014 the base limit was, like all other contributions, and amounted to 624,000 rubles. That is, after the payments to an individual during the year reached the specified figure, the calculation of contributions to the compulsory medical insurance stopped.

In accordance with Part 4, 5 of Art. 8, Art. 58.2 of Law No. 212-FZ marginal base for calculating insurance premiums for 2015 is not provided. Now, for the entire amount of remuneration paid to an individual, insurance premiums must be calculated and transferred to the FFOMS.

Contributions to MPI: maximum amount of insurance premiums 2014-2015

In 2014, upon reaching payments in favor of an individual in the amount of 624,000 rubles. the accrual of contributions to pension insurance was carried out for more than low rates(Article 58.2 of Law No. 212-FZ). Here are the rates of contributions to the FIU applied in 2014-2015:

• if the payments are in established limits, the tariff is 22%;
• if the limit is exceeded, the rate is 10%.

So, in accordance with Part 5.1 of Art. 8 of Law No. 212-FZ, in 2015 the limit of charges was 711,000 rubles.

The maximum value of the base for calculating insurance premiums in 2016

By the Decree of the Government of the Russian Federation of November 26, 2015 No. 1265, in the FSS in case of VNiM it was indexed by 1.078 times, and for calculating contributions to the Pension Fund of the Russian Federation - by 1.8 times. As before, when indexing the maximum value of the base for calculating insurance premiums in 2016 y for VNiM and for OPS is rounded up to full thousand rubles. The maximum value of the base for calculating insurance premiums in 2016 compulsory health insurance was not established.

Based on indexing results the maximum value of the base for calculating insurance premiums in 2016 for VNiM is set at 718,000 rubles, and with respect to contributions to the MPI base limit for accrual in 2016 is 796,000 rubles.

Every year the RF Government approves maximum size the amount of payments to individuals from which insurance premiums can be calculated for general rate... This amount is called the maximum base for assessing contributions and is calculated on an accrual basis from the beginning of the year for each employee. We will describe in this article what limit indicators employers should be guided by in the coming 2017.

Insurance premiums in 2017: ceiling base

The basis for calculating insurance premiums is all payments and remuneration to an individual subject to contributions to the Pension Fund of the Russian Federation, FSS and OMS. Upon reaching the approved limit, the individual's income will be taxed at a lower rate or not at all - a kind of regressive scale comes into play here.

Recall that until 2015, the maximum base was set in the same amount for all insurance premiums (for example, in 2014 it was equal to 624,000 rubles), and since 2015, the limit for contributions by the PFR and the FSS began to be approved separately. For contributions to compulsory medical insurance, the limit was completely canceled, and since then, medical contributions have been charged on the entire amount of income received by an individual without restrictions.

To date, the maximum limit for calculating insurance premiums in 2017 has not yet been approved, but its new values ​​are already known, indicated in the draft resolution, which is now being discussed. The limit is indexed annually in accordance with the growth of the average earnings in the country, and increasing coefficients are also applied to it. Compared to 2016, we expect the following indicators:

• For pension insurance, the maximum base of insurance premiums in 2017 will be 876,000 rubles, which is 80,000 rubles. above the current limit (796,000 rubles in 2016);
• For social insurance contributions, the base limit will be 755,000 rubles, which will increase the current maximum amount by 37,000 rubles. (the limit of 2016 is RUB 718,000).
• For contributions to medical compulsory insurance there will still be no limit, so we continue to assess contributions from all taxable employee benefits.
• In the same way, without a limit, contributions to the Social Insurance Fund for "injuries" are charged.

Taking into account the named limits, the rates of insurance premiums will be applied in the following order:

• V FIU contributions accrued at a rate of 22% until the employee's taxable income from the beginning of the year exceeds RUB 876,000. Further contributions are calculated at a rate of 10%.
• In the Social Insurance Fund, contributions in case of disability and maternity are charged at a rate of 2.9% until taxable income reaches 755,000 rubles, and social insurance contributions are not charged from amounts exceeding this limit.
• Mandatory health insurance contributions are charged at a rate of 5.1% on all taxable income, with no limit on the amount.

How the new limits will affect the calculation of insurance premiums in 2017, let us consider an example.

The employee's monthly income subject to insurance premiums is 90,000 rubles. Accordingly, its annual income exceeds the established limits and is equal to 1,080,000 rubles. (90,000 x 12 months). Let's calculate insurance premiums for the year, taking into account the 2017 limit limits.

Pension fund: 876,000 rubles. x 22% = 192 720 rubles. - contributions from amounts within the limit.

(1,080,000 rubles - 876,000 rubles) x 10% = 20,400 rubles. - contributions from income exceeding the limit for calculating insurance premiums 2017.

Total: 192 720 rubles. + 20 400 rub. = RUB 213,120 - pension contributions employee for 2017.

FSS: 755,000 rubles. x 2.9% = 21,895 rubles. - contribution from the amount not exceeding the limit. From the amount exceeding the maximum base - 325,000 rubles. (1,080,000 - 755,000) no social insurance contribution will be charged.

OMS: 1,080,000 rubles. x 5.1% = 55,080 rubles. - the contribution for medical insurance for 2017 is charged on the entire income of the employee.

Maximum amount of temporary disability benefit

(letter from the Federal Security Service of the Russian Federation of December 14, 2010 N 02-03-17 / 05-13765 on the changes introduced from 01.01.2011 to the Federal Law of December 29, 2006 N 255-FZ).

Attention!

When determining the average earnings for calculating benefits for temporary disability and in connection with maternity, only those payments for which insurance premiums have been calculated are included.
Since the amount of earnings in excess of the above amounts, insurance contributions to the FSS of the Russian Federation
are not paid, then in the calculation of earnings for calculating benefits, they are not included.

until 2010