The amount of insurance contributions to state extra-budgetary funds. Insurance premiums: typical transactions and rates

Mandatory insurance contributions are charged to three off-budget funds: Pension (PFR), Medical (FFOMS) and Social Insurance Fund (FSS).

The essence compulsory insurance in the following. The payer makes regular payments, and the fund, when insured event makes payments prescribed by law. For example, when a person reaches retirement age, the FIU pays him a pension, in case of illness, the FSS pays sick leave benefits, and so on.

Types of compulsory insurance premiums

There are four types of premiums.

The first type is pension contributions (contributions to the Pension Fund). They are divided into contributions for insurance pension and contributions to funded pension.

The second type is medical contributions (contributions to the FFOMS).

The third type is contributions to the FSS for compulsory social insurance in case of temporary disability and in connection with motherhood. At the expense of these contributions, the Social Insurance Fund pays benefits for sick leave and maternity benefits.

The fourth type is contributions to the FSS for insurance against industrial accidents and occupational diseases. Their unofficial name is “Injury Contributions”.

In 2009 and earlier, the first, second and third types of insurance premiums were included in a single social tax... Since 2010, they are regulated Federal law dated 24.07.09 No. 212 (hereinafter - Law No. 212-FZ).

The accrual and payment of contributions "for injuries" is regulated by the Federal Law of 24.07.98 No. 125-FZ (hereinafter - Law No. 125-FZ).

Who pays contributions

• organizations that pay salaries to employees and (or) pay remuneration to contractors - individuals;
• individual entrepreneurs who pay salaries to employees and (or) pay remuneration to contractors who are individuals;
• individuals without the status of individual entrepreneurs who pay salaries to employees and (or) pay remuneration to contractors who are individuals;
• individual entrepreneurs and individuals in private practice (lawyers, notaries, etc.); that is, those who work “for themselves” and not for the employer.

It often happens that one and the same person fits several of the above definitions at once. In this case, premiums must be paid on each basis. The most common example is an individual entrepreneur who works "for himself" and at the same time has a staff employees... Such an individual entrepreneur must separately charge contributions for own income and separately - for the salaries of employees.

What the contributions are charged on

Employee benefits

Employers-organizations and employers-individual entrepreneurs charge contributions for payments made to employees under employment contracts. These payments include, first of all, wages, bonuses based on the results of work for a month, quarter or year, as well as vacation pay and compensation for unused vacation.

Contractor payments

Pension and medical contributions are calculated on payments to non-state individuals if such payments are made under copyright or civil law contracts. There is an exception: the customer of works or services is released from the obligation to assess contributions in the case when the contractor has the status of an individual entrepreneur and pays contributions “for himself”. Also, contributions do not include amounts issued to a citizen for property acquired or rented from him or property rights (for example, contributions are not charged on amounts paid when renting personal car employee).

Contributions to the FSS for insurance in case of temporary disability and in connection with maternity are not charged on payments under any civil law contracts (including copyright and work contracts).

Contributions to the FSS for "injuries" from payments under civil law contracts are charged only if the payment of contributions is provided for by the contract itself.

In relation to foreigners and stateless persons who receive income under labor or civil law contracts, certain features have been established (see table).

Features of calculating contributions for payments in favor of foreigners and stateless persons

What contributions are not charged

There is a closed list of payments that are not subject to pension and medical contributions, as well as contributions in case of temporary disability and in connection with motherhood. This list includes sick leave benefits, all types of statutory compensations, daily allowances received during a business trip, etc. Complete list is given in Article 9 of Law No. 212-FZ.

There is also a list of payments exempted from contributions "for injuries" (Article 20.2 of Law No. 125-FZ). It practically coincides with the list adopted for the rest of the contributions.

In practice, a lot of controversy arises from payments that are not mentioned in the lists above and are not related to work obligations. This applies, in particular, to bonuses on the occasion of the anniversary, to the cost of vouchers paid by the employer, etc. In the opinion of the policyholders, there is no need to charge such amounts, but employees of extra-budgetary funds think otherwise. Such disputes often end in court, and the arbitration practice on this issue is very controversial.

How to calculate the taxable base

Organizations and individual entrepreneurs separately calculate the base for each employee and for each contractor. The taxable base is calculated on an accrual basis from the beginning of the billing period, which corresponds to one calendar year. In other words, the base is determined during the period from January 1 to December 31 current year, then the calculation of the taxable base starts from zero. The base is determined at the end of each month after payroll.

The taxable base for contributions in case of temporary incapacity for work and in connection with maternity must not exceed limit value... Its value is approved by law and is indexed annually by a decree of the Government of the Russian Federation. In 2015 size marginal base is 670,000 rubles. This means that contributions are accrued until the employee's taxable base reaches 670,000 rubles. Payments in excess of this amount are exempt from contributions. Starting from 2016, the countdown will start again.

The base for pension contributions is not limited. But for payments charged in excess of the base limit, a reduced tariff is provided (see below). So, in 2015, the base for pension contributions is 711,000 rubles. After exceeding this amount, a reduced tariff applies.

The base for contributions "for injuries" is also not limited, and a reduced tariff is not provided here.

The total amount of contributions is equal to the taxable base multiplied by the corresponding insurance rate (rate).

Insurance rates

For the majority of payers in the period from 2014 to 2016, the contribution rates indicated in the table apply.

Insurance premium rates in 2014-2016 for non-privileged payers

For some categories of payers, reduced rates... So, “simplified persons” who are engaged in certain types of activities (food production, textile production, etc.), in 2014-2018 pay only contributions to the Pension Fund of Russia at a rate of 20 percent. Zero tariffs have been established for contributions to the FFOMS and FSS for insurance in case of temporary disability and in connection with maternity.

For selected categories employees introduced increased rates for contributions to the Pension Fund of the Russian Federation. For example, in 2015, a 9 percent increase is applied to the income of employees employed in underground work, in hot shops and in jobs with harmful working conditions. Moreover increased rate applies even to income above the ceiling. The basis that exempts the policyholder from additional tariffs is the results special assessment working conditions.

Injury premium rates depend on the occupational risk class assigned to the organization or enterprise. For example, for food wholesalers, the first risk class and the corresponding insurance rate of 0.2% have been established.

Contributions from the income of entrepreneurs and other "individuals"

For those who work for themselves, separate rules have been established.

"Individuals" in mandatory pay pension and medical contributions in a fixed amount, which does not depend on the income of the entrepreneur.

The payment to the pension fund for entrepreneurs and other "private traders" (with the exception of heads of peasant farms) is calculated as follows. If the income in the billing period did not exceed 300,000 rubles, then the payment is equal to the minimum wage at the beginning of the year for which contributions are paid, multiplied by the rate of contributions to the Pension Fund of the Russian Federation and multiplied by 12 months. If the income exceeds 300,000 rubles, then the payment is equal to the minimum wage at the beginning of the year, multiplied by the tariff and multiplied by 12 months, plus 1% of the amount of income exceeding 300,000 rubles. In this case, the amount should not exceed maximum value The minimum wage at the beginning of the year, sequentially multiplied by 8, by 12 and by the tariff.

For heads of peasant (farm) households, the amount of payment to the PFR does not depend on the amount of income. The payment is equal to the minimum wage multiplied by the tariff and multiplied by 12 months. This value is multiplied by the number of all members of the household, including its head.

The value of the payment to the Pension Fund set for 2015 is: for individual entrepreneurs and other "individuals" (excluding heads of peasant farms), 18,610.80 rubles. plus 1% of income over 300,000 rubles. For heads of peasant (farmer) households, the value of payment to the Pension Fund of Russia is equal to 18,610.80 rubles. regardless of the amount of income.

Fixed payments to the medical fund for everyone, including heads of households, are calculated using the following formula: minimum size wages at the beginning of the year for which contributions are paid, multiplied by the rate of contributions to the MHIF and multiplied by 12 months.

The value of the fixed payment to the FFOMS, set for 2015, is 3650.58 rubles.

If the calendar year has not been fully worked, the amount of fixed payments is recalculated based on the hours actually worked.

Contributions to the FSS for insurance in case of temporary disability and in connection with maternity are paid only on a voluntary basis. This means that the "individual" at his own choice can refuse this type of insurance and not pay premiums. But if he wishes, he has the right to insure himself, and then he will have to transfer fixed payments to the FSS. In 2015, their value is equal to 2,075.82 rubles.

Contributions for insurance against industrial accidents and occupational diseases "for oneself" are not paid.

If the activity is temporarily suspended due to parental leave for a child under 1.5 years old, for a disabled person or an elderly person, due to military service on conscription or due to a stay abroad by a spouse of a military man or diplomat, then fixed payments for the period of suspension are not paid.

How employers determine the amount to be transferred

Employers are required to do monthly obligatory payment on contributions to the Pension Fund, FFOMS and FSS for insurance in case of temporary disability and in connection with maternity. To calculate the payment amount, you need to add up all taxable payments accrued from the beginning of the year to the end of the corresponding calendar month, and multiply by the insurance rate. Contributions transferred from the beginning of the year up to and including the previous calendar month should be deducted from this amount. The resulting value is the current monthly payment.

If the employer paid employees sick leave or maternity benefits for a month, then he can reduce the contributions to the FSS for insurance in case of temporary disability and in connection with maternity. As you know, the first three days of sick leave are paid at the expense of the employer, and the rest - at the expense of the FSS. So, from the amount of the monthly payment, you can deduct the amount of benefits that are payable at the expense of the FSS. In a situation where benefits exceed contributions, the excess can be offset against future payments.

Injury contributions are also paid monthly. For some policyholders, the FSS establishes surcharges or discounts. In this case, the payment amount is increased or decreased based on the amount of the markup or discount.

When and how to transfer contributions

Monthly mandatory payments for pension, medical contributions, as well as insurance contributions in case of temporary disability and in connection with maternity are transferred no later than the 15th day of the month following the month for which the payment was charged. So, the monthly payment for August must be transferred no later than September 15, the payment for September - no later than October 15, etc.

Contributions "for injuries" from the salary of personnel are transferred in the period established for the receipt of salaries for the past month. If the payment of contributions "for injuries" is provided civil contract, then the money is transferred to the FSS within the terms specified in the contract.

Payments must be transferred separately to each of the funds. At the same time, for two payments to the FSS - "for injuries" and for insurance in case of temporary disability and in connection with maternity - you need to issue two separate payments. Until 2014, pension contributions were also transferred in two payments: to the insurance and funded parts of the pension. Starting from 2014, employers must transfer the entire amount of contributions in one payment with an indication of the BCC intended for accounting for contributions to the insurance part of the pension. Having received contributions, the employees of the Pension Fund of the Russian Federation independently distribute them into the insurance and funded parts.

"Individuals" transfer pension contributions in the following terms. Contributions in the amount of a single minimum wage multiplied by 12 and multiplied by the corresponding tariff must be paid by December 31 of the current year. Contributions calculated from an amount exceeding RUB 300,000 must be transferred no later than April 1 of the next year.

Individuals transfer their medical contributions no later than December 31 of the current year. And those of them who voluntarily insured themselves against temporary disability and in connection with motherhood, make transfers to the FSS no later than December 31 of the current year.

If the last date for payment of contributions falls on a weekend or holiday, you can transfer money on the first working day following it, and this will not be considered a delay.

When to report contributions

For employers, the permissible deadlines for submitting calculations for assessed and paid contributions to the Pension Fund of the Russian Federation and the FFOMS from 2015 depend on the form of reporting: “on paper” or in electronic form. So, one should report to the FIU “on paper” no later than the 15th day of the second calendar month following the reporting period (quarter, half year, nine months and a year). In other words, "paper" calculations in the general case must be submitted no later than May 15, August 15, November 15 and February 15. If the employer submits calculations in in electronic format, then you can report no later than the 20th day of the second calendar month following the reporting one.

In addition, employers are required to report to the FSS. And the way of reporting from 2015 also affects the timing. So, "on paper" should be reported no later than the 20th day of the calendar month following the reporting period (in general, it is April 20, July 20, October 20 and January 20). If the reporting is submitted in electronic form, then you can report no later than the 25th (that is, five days longer). It is necessary to submit a calculation to the Social Insurance Fund, which contains information on contributions "for injuries" and contributions for insurance in case of temporary disability and in connection with maternity.

Also, employers submit to the FIU the so-called personalized reporting - information on insurance premiums and insurance experience... The deadline for its completion is no later than the 15th day of the second calendar month following the reporting period. At the same time, from January 1, 2014, information on individual (personified) accounting is an integral part of the calculation of assessed and paid contributions to the Pension Fund of the Russian Federation and FFOMS.

If the last reporting date falls on a weekend or holiday, you can report on the first working day following it, and this will not be delayed.

Today there is several types of insurance premiums:

• pension;
• medical;
• on social insurance in the event of a fact of temporary incapacity or due to motherhood;
• accident insurance and occupational diseases in the implementation of their labor activity (it is worth noting that this contribution is called "for injuries").

The first three types, until recently, were regulated by Federal Law No. 212-FZ, but since January 2017 they have been under the control of Chapter 34 of the Tax Code of the Russian Federation.

The last contribution "for injuries" is regulated by Federal Laws No. 125-FZ and No. 179-FZ.

Accrual

Payers of insurance premiums are:

1. Companies that issue wages to their employees or pay remuneration to contractors who are individuals.
2. Individual entrepreneurs who have hired employees on the balance sheet and at the same time they are paid wages. We can also talk about contractors - individuals.
3. Individuals (who do not have the "IP" status) who charge wages their employees or they pay certain remuneration to contractors.
4. Individual entrepreneurs or citizens who carry out private practice (for example, these can be lawyers, notaries, and so on). Speaking in simple words- Citizens carrying out labor activities exclusively "for themselves".

You can often find situations when a person can fit several of the above parameters at the same time. If such circumstances take place, then the need arises pay contributions multiple times(for each parameter separately).

One example is an individual entrepreneur who performs his labor activity “on himself”. He should pay dues for himself and for the employee.

For contractors

Accruals of pension and medical contributions are made for payments in favor of citizens who were not officially on the staff of employees, if they were made within the framework of copyright or civil law agreements. But it is also worth remembering about some nuances: Customers of works or services can be released from the obligation to assess contributions only in cases where the contractors have the status of "individual entrepreneur" and pay the necessary contributions "for themselves."

In addition, these contributions cannot include accruals issued to individuals for acquired or sold property, including property rights... For example, contributions are not credited to the amount received when the vehicle is rented out.

Insurance premiums for the possible occurrence of temporary disability or maternity are not credited to remuneration under any signed civil law agreements.

Contributions for accidents ("for injuries") from the remuneration received as a result of the signing of a civil law agreement can be calculated only if they are provided for by the same document.

For employees

Employers (regardless of whether it is a company or an individual entrepreneur) make contributions to the remuneration sent to their employees within the framework of labor agreements.

These payments include:

• official salary;
• bonus payments at the end of the working month, quarter, year;
• vacation pay;
• compensation for unused vacation.

In favor of foreigners and stateless persons

Who is not supposed to

Today there is a so-called closed list of payments that cannot be credited with any. So, contributions are not allowed for citizens who received:

• sick leave allowance;
• various compensations stipulated by the current legislation, travel allowances.

It is worth noting that there is also a list of payments for which only the “injury” contribution is not charged. This is described in detail in Article 20.2 of Federal Law No. 125-FZ. It is not much different from the previous one.

As practice shows, many disputes arise over various payments that do not relate to labor obligations. This applies to:

• bonus payments for the anniversary;
• additional payment to the cost of vouchers paid for by the direct employer and so on.

In the opinion of the policyholders themselves, there is no need to charge these payments, but employees of off-budget funds insist on the opposite.

Base calculation, reporting and accounting

Companies, including individual entrepreneurs, determine the base for each hired employee separately. The base for contributions of possible temporary incapacity or motherhood cannot exceed the maximum amount. It is subject to indexation annually and in 2018 is about 815,000 rubles.

Base on question pension contributions is not limited, however, for possible accrual in excess of the maximum amount, the law provides for a reduction tariff, which in 2018 begins to operate upon reaching the amount of 1,021,000 rubles.

The base on the issue of contributions to the FFOMS or on the possible receipt of an occupational injury is also not subject to a limit, and a reduction tariff is not even provided here. The final amount is determined by multiplying the taxable base by the insurance rate.

What reporting

Reports provided in Pension Fund, as well as in social insurance must be provided before the 1st day of the month that follows the reporting... The very form of the report was established at the legislative level back in November 2009 -.

In addition to this form, enterprises are required to provide a certificate of the number of their employees. In a situation where the organization ceases to carry out its labor activity, then the calculations made for all insurance premiums will need to be presented together with the corresponding application for deregistration.

Postings

For today, the actual postings are as follows.

Reflection of payment

Code 69 should be used.

Upon debit, the following accounts will be opened.

Tariffs

Some taxpayers are initially set reducing tariffs.

For example, for those who are on a certain type of activity (food production and so on), in 2018 they pay only contributions to the Pension Fund of Russia - 20%, for the rest they are set - 0%. This is possible for those who have annual profit does not exceed 79 million rubles.

For some hired employees, there are also increased rates for contributions to the FIU. In relation to the profits of hired employees working underground, in hot shops or in another place with harmful working conditions, a tariff has been set, which is artificially increased by 9%. Moreover, this rate can also be applied to the profit that exceeds the established limit.

The rate of premiums "for injuries" is determined solely on the class of occupational risk. For example, a 0.2% tariff is set for wholesalers.

Monthly mandatory contributions should be listed by the 15th day of each month that follows the one for which the payment was generated. For example, if the payment was generated in October, you need to pay before November 15, and so on.

For each contribution, its own payment must be formed without fail. This is the basic rule that applies to social security contributions. For example, in order to transfer contributions for the possible occurrence of an industrial injury or for temporary incapacity (including motherhood), several payment orders are formed independently of each other.

At the same time, it will be necessary to form one payment document with an indication of the BCC in it, which is intended exclusively for the insurance part of pension payments. Having received the necessary contributions, the employee of the Pension Fund independently makes the distribution between the insurance and funded parts.

Individual entrepreneurs pay during the following periods:

• up to 300,000 rubles - until December 31 of the current year;
• over 300,000 rubles - until April 1 of the following year inclusive;
• medical contributions - until December 31;
• for temporary incapacity and "traumatism" - until December 31, inclusive.

It is worth remembering that if the last day is a weekend or a holiday, the payment is transferred to the first business day following the weekend / holidays. All contributions are not rounded to the nearest whole, but are listed exactly to the penny.

The Workshop on Calculation of Insurance Contributions to Extrabudgetary Funds is presented below.

Payments to off-budget funds are the responsibility of every employer. What are extra-budgetary funds, what transfers are made to them, how to reflect transactions on - we will answer all these questions in our article.

An off-budget fund is a government agency financial resources which are formed outside the state budget. The source of funding for extra-budgetary funds is compulsory contributions made by legal entities in order to realize the social rights of citizens. That is why off-budget funds are also called social funds.

At the moment, there are 3 main social off-budget funds in the Russian Federation: Pension, Social Insurance Fund (FSS) and compulsory health insurance FFOMS).

Payments to off-budget funds are required to be transferred. The basis for calculating payments is the employee's income paid by the employer. These incomes include:

• the salary;
• allowance, surcharge;
• payment under a work contract, author's contract;
• severance pay.

Insurance premiums accrued by the employer for payments received by the employee in the framework of labor relations, the contractor under the work contract, the author's contract. Also, accrual is carried out on the remuneration paid to the head of the organization, if he is the only member of it.

According to the changes in legislation that came into force in 2015, contributions to extra-budgetary funds (PFR) are also charged on the income of employees who are foreign citizens, stateless persons. In this case, the term for the conclusion and validity of the employment contract does not matter.

Reflection of transactions with extra-budgetary funds in the accounting

Account 69 is used to record transactions on contributions to extrabudgetary funds. For each of the bodies social protection(Pension Fund, FSS for social insurance contributions, FFOMS) create a separate subaccount.

We will consider typical postings for accruals and transfers to off-budget funds using examples.

Social contributions from payments under employment contracts

LLC "Marker" in August 2015 made an accrual of payments in favor of employees: salary - 1,350,000 rubles, hospital benefits RUB 54,500 (including 2700 rubles for the first 3 days at the expense of the organization).

The calculation of the amount of social contributions was made:

• Pension fund - 1,350,000 rubles. * 22% = 297,000 rubles.
• FSS - 1,350,000 rubles. * 2.9% = 39 150 rubles.
• FFOMS - 1,350,000 rubles. * 5.1% = RUB 68,850

The accountant of LLC "Marker" made the following entries:

Expenses of LLC Marker for social insurance amounted to 800 rubles, which is more than the accrued amount of contributions for August (39,150 rubles). For this reason, Marker LLC did not make any transfers to the FSS in August 2015. Part of the uncovered expenses (RUB 800 - RUB 39,150 = RUB 12,650) was taken into account in September 2015.

Social contributions from payments under a work contract

Between Globus LLC and Yu.P. Kondratenko was concluded a contract for the amount of 000 rubles. (construction and installation work). According to the terms of the contract, Kondratenko was paid an advance in the amount of 10% of the cost of the work (4,300 rubles). The balance was paid upon completion of the work (RUB 38,700).

The following entries were made in the accounting of Globus LLC:

Deductions are made by all working citizens through the financial authorities of the enterprises where they work, from wages. Registered individual entrepreneurs are also obliged to donate funds. The amount of their deductions does not depend on the presence or absence of profit. Even if the entrepreneur did not carry out labor activities during the year, he is still obliged to make monetary contributions to off-budget funds. This is the current Russian legislation, in which these payments are referred to as insurance premiums.

Out of budget means inviolable

The money raised for government off-budget funds is federal property, but is not subject to the principles used for distribution budget funds... They cannot be spent for any purpose, since they provide general social programs that are based on the concepts and provisions of the Constitution of the Russian Federation. It guarantees every citizen social security, in case of illness, disability, in case the family loses the breadwinner, in situations where health protection is required and health care or the citizen must be protected from unemployment. Therefore, insurance premiums are especially compulsory payments. They cannot be withdrawn from extrabudgetary funds even if they need to be repaid budget deficit.

Insurance premiums are paid on separate payment orders for each fund. Moreover, this year, insurance contributions to the Pension Fund are made with the help of one general payment order without breakdown into accumulative and insurance parts. Monthly mandatory contributions by companies and enterprises are paid in strict certain terms... Payment is made and transferred by the 15th day of the month following the month in which contributions were made. The reporting period category is determined by one quarter, the first half of the year, 9 months and a year.

Delayed - pay a fine

For violations of the rules of the procedure for deductions and payments to extra-budgetary funds, various measures of responsibility are provided. If insurance premiums are paid at a later date, interest will be charged. For each day, they amount to one three hundredth of the refinancing rate The Central Bank for the indicated period. Moreover, penalties can be collected forcibly by removing them from the bank accounts of the defaulter or at the expense of his property.

A more severe measure - a fine - can be applied to malicious individuals or legal entities who evade payment to extra-budgetary funds. It is imposed in case of incomplete payment of insurance premiums, or deliberate distortion of reporting. This is 20 percent of the amount of arrears; in more serious cases, the fine can reach 40 percent of the unpaid amount. The amount of the fine depends on the number of calendar days for which the delay occurred.

Extra-budgetary funds are calculated by the employer and paid from his budget. Since 2017, Chapter 34 of the Tax Code of the Russian Federation has been adopted, in which the types of fear are specifically spelled out. contributions, base and for their calculation. Legal entities are required to calculate fear. contributions and transfer them to the state budget, as well as draw up relevant reports.

General information about insurance premiums to off-budget funds

Concept and essence

Fear. payments to off-budget funds represent transfers of the employer to employees who are on his staff or work under civil law agreements. Such deductions are sent to the Pension Fund, the MHIF and the Social Insurance Fund for the implementation of the tasks for which these funds were created. In other words, cash, which are insurance contributions, can be spent by the recipient only in a strictly specified direction, for example, the Pension Fund - on the payment of pensions to citizens or the Social Fund. insurance - for the payment of social benefits.

Insurance premiums are transferred only to extra-budgetary funds, and payments to the budget are, as a rule, taxes that do not have a strict direction of use. In other words, taxes are transferred to the budget, and government bodies use them for their intended purpose. This is one of the main differences between payments to budgetary and non-budgetary funds.

Until 2017, the calculation and transfer of fear. contributions were regulated by the Federal Law “On fear. contributions "dated July 24, 2009 No. 212-FZ. This legal act was canceled when powers were transferred from extrabudgetary funds to tax office... Since 2017, Chapter 34 of the Tax Code of the Russian Federation “Fear. contributions ", introduced by the Law of 03.07.2016 No. 243-FZ. On this moment all operations related to insurance premiums, including the operations of their accrual, transfer and submission of reports, are controlled tax authorities... The only thing is that the FSS continues to control fear. , and reports are sent there.

Insurance premiums to extra-budgetary funds and their essence - the topic of the video below:

Types of payments and their payers

At the moment, fear. contributions are divided into:

1. penny. insurance;
2. honey. insurance;
3. social insurance during illness and during maternity;
4. social industrial accident insurance and prof. diseases.

Are those who pay wages to their employees. The taxable base for the calculated indicators are payments or other amounts of physical. persons who perform certain operations for an employer under labor or civil law agreements.

The base for calculating contributions does not include payments of a social nature, for example, sickness benefit, care allowance up to 1.5 years, severance pay for redundancy.

Separately, we note that payments under civil law agreements are not subject to compulsory social contributions. insurance.

Contributions to extra-budgetary funds and their calculation are discussed in the video below:

Insurance premium calculation rules

Let's take a closer look at how fear is calculated. contributions for each type of compulsory insurance.

1. contributions to compulsory pensions. insurance calculated as 22% of the base for calculating contributions within established by law limit per employee (876 thousand rubles), 10% of the base in excess of the established limit per employee.
2. contributions for compulsory honey. insurance calculated as 5.1% of the base for calculating contributions per employee.
3. contributions to compulsory social. insurance for the period of illness or in connection with maternity are calculated as 2.9% of the base for calculation within the limits determined by the law for each employee (755 thousand rubles), 0% of the base over the established limit for each employee;
4. social contributions insurance against unaccountable cases at work and prof. diseases calculated as a percentage of the contribution base. The percentage varies depending on the class of prof. risk (from I to XXXII) and can have values ​​from 0.2 to 8.5.

An example of calculating insurance premiums for one employee, taking into account the limit established by law, is presented in the table:

All calculations are presented for one employee, taking into account that his calculation base does not include different kinds benefits. If they are available, they must be excluded from the calculation without fail. A similar calculation is carried out for all employees, and the results obtained are summed up for each type of contribution to obtain the final result for the enterprise.