We do not pay pension contributions. Payments for which insurance premiums are not charged by law. Purposes for which deductions can be made

Deductions from wages at the initiative of the employee are possible for any purpose. These could be payments to repay a loan, for goods purchased in payment of fees and cellular communication services, for membership fees, etc.

The employee must confirm his desire to withhold with a written statement.

Situation: how much can be withheld from an employee’s salary on his initiative

Make deductions from an employee’s salary on his initiative without restrictions. This conclusion is confirmed by the letter of Rostrud dated September 16, 2012 No. PR/7156-6-1.

The Law on Enforcement Proceedings limits the amount of deductions for enforcement documents (Article 99 of the Law of October 2, 2007 No. 229-FZ). The Labor Code of the Russian Federation establishes the grounds and standards for deductions by order of the organization (Article 130 of the Labor Code of the Russian Federation). The legislation does not impose other restrictions on the amount of deductions.

Therefore, at the employee’s initiative, up to 100 percent of income can be withheld from his earnings. But, of course, only after personal income tax is withheld from the amount of income (paragraph 2, paragraph 1, article 210 of the Tax Code of the Russian Federation).

Situation: is it possible to withhold loan debt from an employee’s salary? The organization provided the employee with a loan, which he refuses to repay

The answer to this depends on what procedure for repaying the loan obligation is provided for in the agreement between the organization and the employee.

If the agreement states that the loan is repaid by deducting amounts from the debtor’s salary, the organization can collect them without the employee’s consent. After all, he confirmed his willingness to repay the loan through deductions from his salary. If the agreement provides for another method of repaying the loan (for example, depositing money in the cash register), then amounts can be withheld from the employee’s earnings only upon his written application.

This procedure follows from paragraph 1 of Article 810 of the Civil Code of the Russian Federation.

Situation: how to withhold from an employee’s salary additional insurance contributions to the Pension Fund of the Russian Federation for the funded part of the labor pension

There is a special procedure for deducting additional insurance contributions from the employee’s salary for the funded part of the labor pension.

In order to pay these contributions, the employee must first inform the Pension Fund of the Russian Federation of his intention to enter into a pension insurance relationship in order to pay additional contributions. He could do this independently or through an organization before October 1, 2013.

The state participates in the formation of pension savings of citizens for 10 years, starting from the year following the year the employee first paid additional insurance contributions for the funded part of the labor pension. For example, if an employee made the first contribution in 2013, he has the right to participate in the program for 10 years - until 2022 inclusive. The first payment from the state should have been received into his individual personal account after May 15, 2014.

The employee must confirm his desire to have additional contributions deducted from his salary in a written statement. In this statement, the person reports the amount of the monthly payment, which can be determined:

• in a fixed (fixed) amount;
• as a percentage of the base from which contributions to compulsory pension insurance are paid.

Starting from the 1st day of the month following the month of receiving the application from the employee, the organization must begin to deduct from the salary the amount specified in the application and transfer it to the Pension Fund of the Russian Federation in separate payments. Pay additional insurance contributions to the Pension Fund of the Russian Federation within the same time frame as the mandatory ones. pension contributions.

The organization paying the contributions must form a register of insured persons in form No. DSV-3, approved by Resolution of the Board of the Pension Fund of the Russian Federation dated November 12, 2008 No. 322p.

Submit the register to the territorial office of the Pension Fund of the Russian Federation no later than 20 days from the end of the quarter during which contributions were transferred (Part 6, Article 9 of the Law of April 30, 2008 No. 56-FZ, clause 1.3 of the Procedure approved by the resolution of the Board of the Pension Fund of the Russian Federation dated November 12, 2008 No. 322p).

It should be noted that the procedure for determining the deadlines specified in days is not provided for by Law No. 27-FZ of April 1, 1996 and Resolution No. 322p. Therefore, there is uncertainty as to which days to take into account (working or calendar) when determining the period. There are no clarifications from regulatory agencies on this issue. In this regard, it is advisable to calculate the deadline for submitting the register in calendar days.

Information about how much additional insurance contributions you withheld and paid to the Pension Fund of the Russian Federation should be indicated on the employee’s pay slip. Or inform the employee in another way.

Stop withholding and paying additional insurance premiums if an employee requests this, or upon dismissal of the employee (clause 3 of article 5, clause 2 of article 7 of the Law of April 30, 2008 No. 56-FZ).

Accounting and tax calculation rules

Accounting. How to reflect deductions in accounting depends on the basis on which the company withholds money.

As a general rule, the amount of deductions at the employee’s request should be reflected in the following entry:

DEBIT 70 CREDIT 76

Payments are withheld from wages at the initiative of the employee.

Taxes and fees. Deductions at the initiative of the employee are made from his salary. If withholdings are to be transferred to a third party recipient, then the organization is only providing remittance services. In this case, the entire amount of the employee’s salary (before voluntary deductions) is included in the calculation of taxes and mandatory contributions. The deductions themselves do not affect the taxation procedure in any way. This follows from the provisions of the Tax Code of the Russian Federation and Article 8 of Law No. 212-FZ of July 24, 2009.

The same procedure applies if the recipient of the withheld amounts is the organization itself. For example, if a company deducts interest on a loan issued to an employee.

With the arrival of 2017, there have been some changes in insurance premiums. Thus, the main change was that the tax authorities are now involved in the regulation and control of insurance premiums. Accordingly, the Tax Code has also undergone changes; Chapter 34 has appeared, which is entirely devoted to insurance payments. In the article we will talk about payments for which insurance premiums are not charged, and we will consider the calculation procedure.

Payments for which insurance premiums are calculated

In order to understand what income insurance premiums do not need to be calculated on, let us first determine those payments that are subject to mandatory contributions. These include the following remunerations and payments accrued to individuals:

• According to the employment contract. This is a salary, various allowances and bonuses;
• Under a civil law contract, except those concluded with individual entrepreneurs, notaries, lawyers;
• Under an author's order agreement or a licensing publishing agreement;
• Under an agreement, the subject of which is the alienation of rights to works of art, literature, science, etc. Read also the article: → "".

Payments for which insurance premiums are not charged

Payments that are not subject to insurance premiums are divided into two types:

1. Income excluded from taxation;
2. Non-taxable income.

Income excluded from taxation

The first group of payments that do not form an object of taxation includes income under a civil contract under which the transfer of ownership, property rights, or transfer of property for use is carried out. Such agreements include purchase and sale agreements, donations, loans, leases and borrowings. Payments received under such agreements by an individual are not subject to contributions.

Payments made to stateless persons and foreigners who work in separate units outside the Russian Federation under an employment contract and to those foreigners who work under a civil law contract are also not subject to taxation.

Non-taxable income: list

A complete list of income not subject to insurance premiums is presented in the Tax Code and Federal Law, let’s consider the main ones:

• State benefits. All benefits established by federal or regional legislation are not subject to insurance premiums.

For example:

1. temporary disability benefits;
2. for pregnancy and childbirth;
3. for child care;
4. benefits for a woman who registered in the early stages of pregnancy;
5. child birth benefit;
6. benefits paid in connection with occupational illness, industrial injury, compensation for medical, social and occupational rehabilitation.

• Travel and daily allowances. From the daily amounts paid, insurance premiums are paid only if the established limit is exceeded. For example, insurance premiums are not calculated from daily allowances:

1. no more than 700 rubles for a business trip in the Russian Federation;
2. no more than 2500 rubles when traveling abroad.

These limits were established before 2017, but until that time the entire amount of daily allowance established within companies was not subject to insurance premiums.

It was enough to fix the travel amounts in the internal documents of the companies. Currently, amounts accrued in excess of these norms are subject to taxation.

• In addition to daily allowances, travel payments that are not subject to contributions include:
• travel to and from your destination;
• airport fees;
• visa fees;
• road to the airport, train station, etc.;
• baggage fees;
• currency exchange commission;

compensation for communication services, etc.

The established limit is applicable to any employees, including managers and chief accountants, regardless of the reason for the dismissal.

Full list of payments

Legislative basis for accrual

Answers to common questions

Question No. 1. Our company plans to enter into an agreement with a medical institution to provide medical services to employees. In order not to pay insurance premiums, can you enter into contracts with any medical institutions?

You can enter into an agreement with any medical institution, but only for those institutions that have a license issued in accordance with the legislation of the Russian Federation, payments are not subject to insurance premiums.

Question No. 2. If we send an employee on a business trip around Russia and the daily allowance is 1000 rubles, then we must charge insurance premiums from the entire amount.

No, only from the amount paid in excess of the established norm. For a business trip in Russia, this limit is 700 rubles, which means that insurance premiums need to be charged only for 300 rubles.

When paying employees wages, the employer is obligated to pay insurance premiums. For most companies, this is a serious fiscal burden, which they are trying to get rid of in one way or another. Often using schemes that can hardly be called legal.

The company is partly concerned with the problem of paying personal income tax. Despite the fact that in this case the employer acts only as a tax agent, the real value for the employee is the “clean in hand” amount. Consequently, all withdrawals from wages are, one way or another, the employer’s problem. Therefore, ways to reduce insurance premiums often also include reducing personal income tax.

However, there are opportunities to reduce the burden of insurance premiums legally. There are quite a lot of them, but we have selected only eight methods that are available to most companies.

Method 1. Individual entrepreneur saves contributions and personal income tax

What are the savings? An individual entrepreneur pays a fixed amount of contributions - currently it is 35,664.66 rubles per year (clause 2, part 1, article 5, article 14 of the Federal Law of July 24, 2009 No. 212-FZ). Although the government has plans in the future to move to a differentiated assignment of the annual amount of contributions depending on the income of the individual entrepreneur. Then only those entrepreneurs whose income does not exceed 300 thousand rubles per year will pay a small fixed amount. As a result, for the purposes of using this scheme, the situation may change for the worse.

When using this scheme, a company is not a tax agent for personal income tax, even if the entrepreneur uses the general tax regime. If he applies a special regime, then personal income tax is not paid at all on the income received.

How the scheme works. Labor relations are partially replaced by civil law relations with individual entrepreneurs. These can be contracts for management services, record keeping, preparation and submission of reports, accounting, fundraising, legal, consulting, motor transport and marketing services, agency agreements for organizing sales or procurement, performance of work under a contract, etc.

Using this scheme will require registering some employees as entrepreneurs. Typically the scheme applies to highly paid employees, business owners or their authorized representatives. Although there are examples of mass use - for tens or even hundreds of ordinary employees. For example, agents in a real estate company or regional sales managers.

Instead of a salary or in addition to it, an individual receives income as an individual entrepreneur. This scheme allows you to transfer income to an employee in the form of other payments. For example, as rent (for vehicles, garages or parking spaces, commercial real estate), interest on loan agreements, penalties on any agreements concluded as part of business activities, income from retail or small wholesale trade.

The choice of tax regime for entrepreneurs depends on the situation. Most often this is the simplified tax system with the object “income”. In trading activities or with a significant amount of expenses, it may be more profitable to choose the “income minus expenses” object. Moreover, we should not forget that in many regions the tax rate for such an object of taxation has been reduced*. If the activities of an individual entrepreneur can be transferred in a particular region to UTII or the patent system, then it is more profitable to choose these modes**. For example, on UTII you can conduct retail trade or engage in transportation, outdoor advertising or catering, or provide household services to the population. And on a patent, in addition to these same types of activities, you can also rent out real estate and engage in training courses. In this case, the individual entrepreneur also saves on personal income tax. But sometimes it is more profitable to use the “classics”, for example, in wholesale trade or when working with VAT.

In addition to saving contributions and personal income tax, the “entrepreneurial” scheme has other advantages. For example, greater flexibility in the relationship between the parties to the contract, including in terms of liability and early termination. An entrepreneur can be a source of cash for various informal needs of the company, for example through gifting money to other people. Only he should do this not as an individual entrepreneur, but as an ordinary individual (see diagram 1).

Scheme 1. Obtaining individual entrepreneur status by employees

The application of the scheme is complicated by the active participation of workers in it. They will have to keep records and submit reports themselves or hire a specialist to do this. In addition, entrepreneurs are liable for their obligations with all their property, which can frighten individuals. Although in practice there are no significant risks, since there are practically no obligations. However, refusals to apply the scheme are possible.

If an agreement is reached, then in practice it is necessary to take into account some nuances:

• transactions with an entrepreneur must be real and pursue a business purpose;
• Direct, and preferably indirect, interdependence and any association between the individual entrepreneur and his client enterprise should be avoided. For example, an individual entrepreneur should not work for the same organization in which he was previously employed or, moreover, continues to be employed; use the same workplace;
• An entrepreneur must be independent and bear at least small expenses for running his business. Ideally, you yourself act as an employer for at least one employee;
• do not neglect high-quality documentation of transactions: contracts, acts, reports;
• legal relations should not contain elements of labor relations.

This also applies to documents - they must contain strict wording of provisions on the liability of the parties to the contract, compensation for damage, including indirect damage, and lost profits; perhaps even without guilt. References to the need for the entrepreneur to comply with the internal regulations of the company, subordination by official position and similar requirements are unacceptable. You also need to specify other aspects of the relationship. In particular, payment should be made for the result, and not for the process, as is the case under an employment contract with a time-based form of remuneration. The cost of individual entrepreneur services should not be the same every month (just as the result of work cannot be the same every month).

Method 2. Payment of dividends from a highly profitable company

What are the savings? No insurance premiums are paid on the dividend amount. In addition, personal income tax is paid at a lower rate - 9 percent instead of 13. Although we note that at the moment there are legislative initiatives to increase the personal income tax rate on dividends to 13 percent.

How the scheme works. To implement the scheme (see Diagram 2), one or more highly profitable companies are registered under special regimes. In a more exotic, but also more profitable option, it could be a foreign legal entity from an offshore jurisdiction.

Scheme 2. Payment of dividends through a highly profitable company

As an option, you can use an already existing legal entity, in which you simply need to change the owners to future recipients of income. It is logical that in order to save contributions, such owners will be employees of the holding companies, who must be paid high wages. Dividends will partially replace it. However, this scheme is suitable for almost all categories of employees, except for categories with high staff turnover and low-paid personnel.

A highly profitable company applies any tax regime that is more favorable than the general taxation system - just like an entrepreneur in the previous method (only the patent system is impossible for legal entities). If this company is a non-resident, then its tax regime should be such that it pays minimal taxes. Thus, in classic offshore companies there are no taxes at all, there can only be fixed duties.

The company's activities must generate significant income at low costs. Naturally, such an organization must have some staff on staff. These can be newly recruited specialists or employees who have previously worked in this holding. The costs will mainly be the salaries of these personnel and insurance premiums from them.

Salary in total income may be a small amount. For example, for a simplifier with the “income” object, the optimal share of salary is 1/10 of revenue. It is in this case that a reduction in the simplified tax is achieved by exactly half the amount of insurance premiums (1 6% - 0.1 30%).

As for income, it can be generated by a highly profitable company in various ways. For example, under contracts with the main enterprise of this group for the performance of work or provision of services, including intermediary ones. In this case, when the company is created, employees of the relevant departments are transferred to it. A highly profitable company, together with the main one, can carry out joint activities under a simple partnership agreement. And also perform other functions in the holding. For example, issue loans, lease property or provide property rights under licensing agreements. Sanctions for non-fulfillment of contracts can also be income. It is only important that for the remaining members of the group of companies the costs are economically justified and taken into account for tax purposes in full.

The profit of a highly profitable company is distributed quarterly, once every six months or once a year at a general meeting among the owners (Article 28 of the Federal Law dated 02/08/98 No. 14-FZ, Article 42 of the Federal Law dated 12/26/95 No. 208-FZ). Insurance premiums for dividends are not charged (Clause 1, Article 7 of Law No. 212-FZ). Profit must be distributed in proportion to shares in the authorized capital. Under this condition, personal income tax is withheld from dividends at a rate of 9 percent (Article 43, paragraph 4 of Article 224 of the Tax Code of the Russian Federation). Moreover, this company can pay dividends to the owners not quarterly, but monthly or even more often, in advance, as money arrives in the accounts. And they will arrive there in a regulated manner - just when the next payment needs to be made to the owners.

This method has disadvantages. At the stage of organization and maintenance, these are additional costs and hassles. Difficulties may arise when dismissing employees who also receive dividends. To avoid problems in practice, “refusal” documents are drawn up in advance and periodically re-signed. In addition, the number of personnel may limit the possibility of using the simplified tax system. Precautions when implementing and using the scheme are the same as in the case of individual entrepreneurs.

Method 3. Non-residents not registered in Russia are not recognized as policyholders

What are the savings? Insurance premiums are not paid, since a non-resident company not registered in Russia is not recognized as an insurer. Payment of personal income tax is the responsibility of the recipient of the income. He must file a return and pay tax after the year in which the income was received - no later than April 30 and July 15, respectively. Thus, the delay can be up to one and a half years.

How the scheme works. An offshore company opens corporate card accounts in a foreign bank in the name of specific income recipients. Funds are credited to the open account. The purpose of the payment may be entertainment or travel expenses, accountable amount, etc. Personal income tax is not paid on such amounts, because they are not the income of an individual and were not received into his account. The employee withdraws money from a Russian ATM or spends it when paying for goods non-cash with a card.

The price of the scheme without taking into account the transfer of funds to an offshore company is approximately 3 percent, this is the average commission at an ATM. But its size can vary greatly.

If official labor or civil contracts are concluded with the recipients of funds, the offshore company will be able to legally transfer funds even to a card issued by a Russian bank. This could be salary, compensation, payment for services, financial assistance, fees for work on the Internet, a written article or book, or a speech. In these cases (except for the transfer of compensation), the employee will still have to pay personal income tax on his own.

The disadvantage of the scheme is the cost of its creation. It is also not advisable to make it mass. Most likely, it will not be very interesting for a small business or a business not related to foreign economic activity.

Method 4. Applicants without work experience can be accepted as apprentices

What are the savings? Insurance contributions are not paid from scholarship amounts (Article 7 of Law No. 212-FZ, letters of the Ministry of Health and Social Development of Russia dated 08/05/10 No. 2519-19, FSS of Russia dated 12/18/12 No. 15-03-11/08-16893, dated 11/17/11 No. 14-03-11/08-13985).

How the scheme works. Payment of a scholarship for apprenticeship is not remuneration (Article 204 of the Labor Code of the Russian Federation). Thus, applicants without work experience can be accepted into the company for the first months under apprenticeship contracts instead of employment contracts. This will allow you to avoid paying insurance premiums on the amounts accrued to the student. Let us note that concluding an apprenticeship agreement is also possible with your employee if he undergoes vocational training or retraining at the company (Article 198 of the Labor Code of the Russian Federation).

The situation is more complicated with scholarships that companies pay to individuals studying in educational institutions rather than at the company. Guarantees and compensation for such employees, including those sent for training by the employer, are established by Chapter 26 of the Labor Code of the Russian Federation. Therefore, there is an opinion that these scholarships are not those paid under Article 204 (Chapter 32) of the Labor Code of the Russian Federation. And judicial practice is in favor of the fact that such amounts do not fall under subclause. “e” clause 2, part 1, art. 9 of Law No. 212-FZ and contributions must be calculated on them (resolutions of the Federal Arbitration Court of the Ural District dated 08/30/12 No. F09-7479/12, the Seventeenth Arbitration Court of Appeal dated 12/19/12 No. 17AP-13621/2012-AK). In order not to impose insurance premiums on such payments, the company will have to go to court. Also controversial is the possibility of not charging personal income tax on these payments (paragraph 10, paragraph 3, article 217 of the Tax Code of the Russian Federation).

Method 5. Compensations make it possible to pay income without taxes

What are the savings? Article 9 of Law No. 212-FZ contains a list of compensations that are not subject to insurance contributions. Personal income tax is also not charged on most compensations (Article 217 of the Tax Code of the Russian Federation).

How the scheme works. Article 165 of the Labor Code of the Russian Federation establishes the types of compensation that the employer is obliged to pay to employees. In addition, the company has the right to provide other compensation ( Art. 57 Labor Code of the Russian Federation).

All employees are entitled to mandatory compensation. These include payment for the employee’s use of personal property for production activities, compensation for delayed wages, for traveling work, and compensation for travel expenses, including daily allowances.

Optional compensation can be set individually. For example, compensation to an employee for interest on a mortgage loan.

In this case, it is worth remembering the limitations. Thus, in terms of calculating insurance premiums, the amount of daily allowance can be any ( Part 2 Art. 9 of Law No. 212-FZ). But for the purposes of calculating personal income tax, the amount of non-taxable daily allowance is 700 rubles when traveling on business in the Russian Federation and 2,500 rubles when traveling abroad ( clause 3 art. 217 Tax Code of the Russian Federation). The company may initially agree with the employee to pay daily allowance in one amount, and then, based on the manager’s order, pay it in a larger amount. The excess is actually an additional non-taxable income of the employee.

Note that in practice there are also “gray” schemes for paying daily allowances. When a business trip is issued, but in reality the work is performed by local employees. It is wiser to avoid the fictitious nature of such expenses, given the close attention of inspectors to them.

To compensate for the use of personal property, maximum standards are established for cars and motorcycles, but they are applied only for the purpose of taxing the profit of an organization (Article , Labor Code of the Russian Federation, subp. 11 clause 1 art. 264 Tax Code of the Russian Federation , Decree of the Government of the Russian Federation dated 02/08/02 No. 92). For the purpose of calculating contributions and personal income tax, these norms can be ignored if a local act of the company establishes a different amount of compensation ( clause 3 art. 217 Tax Code of the Russian Federation , subp. “and” clause 2, part 1, art. 9 of Law No. 212-FZ, letters Ministry of Health and Social Development of Russia dated 06.08.10 No. 2538-19 , Pension Fund of September 29, 2010 No. 30-21/10260 , FSS of Russia dated November 17, 2011 No. 14-03-11/08-13985). But in order to avoid claims from both funds and tax authorities, it is worth setting compensation payments for the use of personal property by an employee for work purposes within reasonable limits (for example, not higher than the market rental price of similar property). Such property may be tools, equipment, vehicles and other technical means and materials. Most often in practice these are the already mentioned cars, including trucks, garages or parking spaces, cell phones, home computers, laptops and tablets, uniforms and even business clothes and accessories.

Compensation for delayed wages is limited only to the minimum amount of 1/300 of the annual rate of the Central Bank of the Russian Federation for each day of delay from the unpaid amount ( Art. 236 Labor Code of the Russian Federation). But the company may have problems accounting for such expenses for income tax purposes. Therefore, this method is more profitable to use for non-residents, individual entrepreneurs with a patent, payers of UTII or the single tax paid when applying the simplified tax system with the object “income”.

Method 6. Renting and buying and selling will help you circumvent the limitations inherent in compensation

What are the savings? Insurance premiums are not paid on payments in favor of employees under civil contracts that do not involve the performance of work or the provision of services - rent, loan, purchase and sale.

How the scheme works. Compensation for late payment of wages may be inconvenient due to disputes over the recognition of expenses. Then the alternative is to conclude loan agreements with employees. In this case, the amount of interest is limited only Article 269 Tax Code of the Russian Federation - the amount that the company can take into account for profit tax purposes or as expenses during simplification. Similarly, compensation for the use of a car can be replaced by renting it.

It is more difficult to acquire things - these can be raw materials, supplies, spare parts, goods. If a company purchases goods through its employees as owners, it will lose VAT deductions. And the systematic entrepreneurial activity of employees will attract the attention of inspectors. But for one-time payments this method is successfully used in practice. It will also be beneficial when things are purchased from an individual that the company previously bought from the population or subjects of special regimes, that is, without VAT, or even without documents at all. For regular use of the scheme, you can make purchases from different individuals - from each no more than once a year.

The downside is that in this case personal income tax arises ( subp. 3-6 p. 1 tbsp. 208 Tax Code of the Russian Federation). The exception is the sale by an individual of property that has been in his possession for more than three years. With a shorter period, the employee will be able to receive a property deduction in the amount of 250 thousand rubles ( clause 17.1 art. 217 , Art. 221 Tax Code of the Russian Federation). On income above this amount, an individual will have to independently calculate and pay tax ( subp. 2 clause 1. art. 228 Tax Code of the Russian Federation).

Method 7. The director's fund gives a reduction in the effective contribution rate

What are the savings? When the amount of payments in favor of an individual, called the limit, is reached, contributions are accrued only to the Pension Fund at a rate of 10 percent. In 2013, the maximum amount is 568 thousand rubles. In addition, reduced rates have been established for preferential categories of contribution payers. And these companies do not pay insurance premiums for amounts exceeding the maximum payment limit ( Art. 58 of Law No. 212-FZ).

However, in the coming years it is planned to increase the limit to 1 million rubles. This may reduce the effectiveness of the circuit.

How the scheme works. One or more highly paid specialists (usually top managers, business owners or their close confidants) are awarded a large salary. The remaining employees officially receive relatively small remuneration. Then, part of the funds is redistributed by highly paid employees in favor of the rest (see diagram 3). Thus, a significant part of the salary, after the very first months of payment, is subject to contributions at a rate of 10 percent or is not subject to them at all.

Scheme 3. Payment of wages through the director's fund

It is worth noting that this scheme is one of the “gray” ones. Formally, the company has the right to set high salaries for several managers. And they have the right to donate money to other employees. But nevertheless, it is clear that the scheme is aimed at artificially reducing insurance premiums. Although it is quite difficult to prove.

Method 8. Material benefits do not form the basis for insurance premiums

What are the savings? Law No. 212-FZ does not contain rules that allow the taxable base to be calculated from the amounts of material benefits from the sale of goods, works or services at reduced prices. And if such operations are carried out through friendly companies, then there is no object for taxation of contributions (Art., Law No. 212-FZ).

With the participation of a third party, there is also no tax base for personal income tax ( subp. 2 p. 1 art. 212 Tax Code of the Russian Federation). When selling goods at a discount to your employees, they will be charged additional personal income tax in the amount of material benefit ( clause 3 art. 212 Tax Code of the Russian Federation). At its most optimistic, a company might try to prove that it sold products to its employees on the same terms as to other consumers. And discounts are provided to all of them as part of promotions, marketing events, discount cards, etc. In this case, additional personal income tax assessment is impossible based on the principle of equality ( clause 1 art. 3 Tax Code of the Russian Federation). Or this is a product that the company does not sell to anyone except employees. For example, apartments.

How the scheme works. The company sells (on its own, but better through friendly organizations) to employees the goods, works or services they need at prices below market prices. Installment plans for payment for durable goods, cars, and housing needed by employees may also be provided (see Diagram 4). This is a commercial loan - a kind of alternative to a bank consumer loan. For such payment in installments, you can take a small percentage from the employee. The difference in interest rates - market for a bank loan and actual for a commercial loan - is an individual’s income not subject to contributions and personal income tax. The installment plan can also be made interest-free - there will still be no insurance premiums or personal income tax.

Scheme 4. Payment of income in the form of material benefits

The described scheme also allows you to retain valuable employees. For example, an apartment purchase and sale agreement may provide that ownership passes to the buyer-employee only after payment of the main part of the price (or all 100%), and until then he only has the right to use. In this case, it will not be profitable for him to change jobs. From the transactions described, the enterprise may receive losses, but they will reduce its profit from its main activities.

Employee losses from participating in the schemes must be compensated

As a rule, all the described schemes are used to increase the income currently received by employees, or to “whiten” previously paid salaries “in envelopes”. In the unlikely event that employees previously received all of their income in the form of official salaries, when switching to one or another scheme they may be embarrassed by real or apparent losses in the form of entries in the work book, job status, length of service, compulsory medical insurance, vacation pay and social benefits, loss of pension savings.

In practice, companies try to compensate for these inconveniences. The employee may be retained a part-time job with a small salary. And his income, paid according to the described schemes, will increase by amounts that compensate for the smaller amount of “vacation”, “sick leave” and pension savings.

* For all types of activities this year, the rate was reduced to 5 percent by the Lipetsk, Tyumen regions, Yamalo-Nenets Autonomous Okrug, Kabardino-Balkarian and Chechen republics, as well as the Smolensk region (with minor restrictions).

Insurance premiums do not relate directly to employee salaries, because they are not withheld from wages, like, for example, personal income tax. They are paid by the employer. But according to current legislation, it is necessary to calculate insurance premiums and display them in reports to the Pension Fund for each employee separately. Therefore, the accountant also calculates them.

Currently, the employer pays contributions to the following funds:

• Pension Fund (contributions are divided into insurance and savings parts),
• Health Insurance Fund,
• Social Insurance Fund (contributions are paid for insurance in case of disability and in connection with maternity and contributions for insurance against accidents (injuries).

Calculation of contributions to funds and their tariffs are established Chapter 34 of the Tax Code of the Russian Federation. Insurance premiums are charged on all payments related to labor relations, as well as payments to individuals under contract agreements. Non-taxable payments are clearly listed in Article 422 of the Tax Code of the Russian Federation .

The basic rate of insurance premiums is 30%. 22% —in the Pension Fund, 2.9%—in the Social Insurance Fund and 5.1%— to the Compulsory Medical Insurance Fund. In addition, the law establishes maximum bases for calculating insurance contributions to the pension fund and for compulsory social insurance in case of temporary disability and in connection with maternity.

Within the base, contributions to the Pension Fund are paid in full. If an employee’s income exceeds the base, then only 10% contributions to the Pension Fund are paid from the excess amount. This rule is applicable for employers who pay contributions at the basic rate; beneficiaries, after reaching the income limit, stop paying contributions for the employee. Income received in excess of the base for contributions in case of temporary disability and maternity is not subject to contributions. For There is no base limit for contributions to compulsory medical insurance, as well as for contributions from accidents - these contributions are assessed on the entire income of the employee received during the year.

IN Article 427 of the Tax Code of the Russian Federation preferential categories are listed and preferential rates are established for certain categories of payers. For example, for charitable organizations that are on the simplified tax system, the insurance premium rate is 20%. They pay insurance premiums only to the Pension Fund.

Separate federal law 125-FZ Calculations of payment of insurance premiums for injuries to the Social Insurance Fund are regulated. Each organization has its own insurance premium rate in accordance with the class of professional risk. The tariff can be from 0.2% to 8.5%. His organization finds out when it registers with the Social Insurance Fund and confirms its type of activity.

Various amounts accrued in favor of employees and persons with whom civil law contracts (CLA) have been concluded are subject to insurance contributions. But there are also payments that are not subject to insurance premiums. Let's try to figure out which payments are subject to insurance premiums and which are not.

What amounts are subject to insurance premiums?

Similarly, insurance premiums are not charged on dividends, since when they are paid, there is no object of taxation of contributions (Letter of the Federal Insurance Service of the Russian Federation dated November 17, 2011 N 14-03-11/08-13985). And also for payments in favor of persons with whom the organization does not have employment contracts or GPA. For example, in favor of the employee’s children or other relatives (Letter of the Ministry of Labor dated June 25, 2015 N 17-3/B-312).

Other payments not subject to insurance premiums

In addition to amounts that are not subject to contributions, Law 212-FZ directly lists some other payments for which insurance premiums are not charged. So, what payments are not subject to insurance premiums? Among them:

• sick leave benefits, maternity benefits, child care benefits (clause 1, part 1, article 9 of the Law of July 24, 2009 N 212-FZ);
• daily allowance (Part 2 of Article 9 of the Law of July 24, 2009 N 212-FZ). Since 2017 they are not subject to taxation;
• in an amount not exceeding 4000 rubles. per employee (clause 11, part 1, article 9 of the Law of July 24, 2009 N 212-FZ). And if it is paid in connection with the occurrence of a certain event, for example, in connection with the death of a relative, then the limit on the amount does not apply.

A complete list of income not subject to insurance premiums can be found in