How to calculate contributions to pfr. How to calculate contributions for compulsory pension, social, medical insurance of employees

Tax

Tariff rate

When a person is hired, the employer begins to deduct insurance premiums for him. They are determined taking into account the employee's salary.

The basis for calculating the amount is determined on a case-by-case basis. In this case, the incremental method is used. The exact amount is established by the Government of the Russian Federation at the end of the year for a new period.

Insurance premiums are calculated in 2019 in the same manner as in the past. Adjustments have been made to the limits for OPS, FSS. The limits for the MHIF remained the same.

Definition of concepts

When paying salaries, some funds are withheld from the total amount. This is due to the fact that it is subject to taxation on pension and social insurance, as well as OMS.

Insurance premiums are noted in chapter 34 Tax Code RF. Total amount the salary is considered the basis for determining the deductions. They are held on a monthly basis and are growing in nature.

Article 426 of the Tax Code of the Russian Federation prescribes tariffs according to which charges are made:

When calculating, the base is determined monthly, which is taken from the beginning to the end of the period. Each type of deductions is made separately in ruble terms. The employer is obliged to pay the contributions by the 15th day of the month following the reporting one.

Changes in regulations

The calculation of insurance premiums in 2019 is made in almost the same manner. But at the same time, some of the changes made to the regulations are highlighted.

The limit amounts that are taken when calculating contributions for MTPL and MPI have been increased. To calculate pension contributions, you need to focus on 876 thousand rubles. When this amount is reached, a different tariff rate is applied.

Social security contributions have also been changed. The limit after which contributions cease to be transferred is 755 thousand rubles.

Contributions to the Pension Fund of the Russian Federation, the Compulsory Medical Insurance and Social Insurance Funds began to be regulated by the Tax Code of the Russian Federation. A new chapter has appeared in it, which reflects the order of calculation and translation.

In accordance with the innovation, contributions have become tax payments, therefore they are controlled by the Federal Tax Service.

Changes in the part of insurance premiums were made to Federal laws:

• # 27, published on April 1, 1996;
• No. 255 dated December 29, 2006;
• No. 125, which was adopted on July 24, 1998.

Limit base

It was decided to index the limit values ​​every year.

When deductions to the Pension Fund of the Russian Federation are used next order calculation:

• the base value is the average wage;
• its size is multiplied by 12;
• the resulting value is multiplied by the established coefficient (as of 2019, it is 1.9).

When calculating contributions to the FSS and MHIF, the maximum threshold is not assigned.

In accordance with the plans of the Ministry of Labor, the limits for insurance contributions are determined as of 2019:

• Mandatory pension insurance deductions must come from the base up to 876 thousand rubles (in 2019 796 thousand rubles). If the amount is exceeded, 10% of the rate is used.
• Contributions to the Mandatory Health Insurance Fund are usually left unchanged at 5.1%.
• Deductions upon occurrence work-related injuries calculated based on their taxpayer class.
• When calculating contributions to the Social Insurance Fund for cases of temporary disability, it is necessary to focus on the limit of 755 thousand rubles (previously 718 thousand rubles). After exceeding the income, taxation is not applied.

In the course of calculations, multiplying coefficients are used. In 2019, it was 1.9. Further, it is planned to increase it by 0.1. As a result, it will reach 2.3 by 2021.

Reduced rates

The above percentage for each deduction applies to all categories of workers. But the Tax Code of the Russian Federation also notes the payers to whom they apply preferential terms... The rates in their case are lowered.

Special conditions are provided for:

• organizations and individual entrepreneurs on (which start with 13-16);
• pharmacies, pharmaceutical companies, working for ( OKVED codes 46.18.1, 46.46.1, 47.73);
• individual entrepreneurs on patent system(except for catering, retail trade, lessors);
• non-commercial enterprises on the USN with codes 37, 86–88, 93;
• charitable organizations on the simplified tax system (64.9, 88.10).

They make deductions to the FIU in the amount of 20%. The rest of the contributions are 0%.

For accredited IT firms, contributions are provided in the amount of 8% to the Pension Fund of the Russian Federation, 2% to the Social Insurance Fund and 4% to the MHIF.

The same rate applies to:

• business entities using the simplified tax system, which invent patents;
• companies and individual entrepreneurs engaged in recreational activities.

Shipping firms that pay wages specialists have zero rates... The participants of the Skolkovo project must deduct 14% only to the Pension Fund of Russia.

Special conditions are provided for Crimeans and Sevastopol residents. They pay 6% to the Pension Fund, 1.5% to the Social Insurance Fund, and 0.1% to the MHIF.

An employer must meet certain criteria to qualify for the benefit. If he violates the terms during the reporting period, then reduced rate will not be taken into account from the beginning of the year, and not from the moment the law was ignored.

The procedure and example of calculating insurance premiums in 2019

Rates on social contributions have not changed. In accordance with the law, contributions to the Pension Fund are 22%, to the Social Insurance Fund - 2.9%, and to the MHIF - 5.1%.

When calculating, it is necessary to be guided by the employee's wages. You also need to take into account the maximum base, which will amount to 769 thousand rubles for the OPS, and 718 thousand rubles for the OSS. The increases proposed at the legislative level since the beginning of the year are not taken into account, but will be applied later.

The procedure for calculating insurance premiums remains unchanged. Adjustments were made only in relation to the minimum wage. It affects the fixed insurance premiums. In 2019 (as of January) it is 7,500 rubles. Payments in the organization are made in a single payment or every quarter.

Can be distinguished specific example if the individual entrepreneur has no employees. He will deduct 26% to the Pension Fund, and 5.1% to the MHIF. When calculating interest rate multiplied by minimum size OT, as well as the number of months in a year during which entrepreneurial activity was carried out. If the maximum amount of 300,000 rubles is exceeded, an additional 1% is added to the contributions to the Pension Fund of Russia.

The procedure for making contributions does not differ from the previous period. The calculation is made at the end of the month. The base is multiplied by a specified percentage.

Display example in accounting

It is important to correctly reflect the postings related to insurance premiums in the 1C program. The deductions are considered expenses in a specific period.

If an individual entrepreneur has no employees, then their payments are fixed. They must settle the settlement no later than December 31st. If the limits are exceeded, funds are deposited before April, which follows the reporting year. The procedure for making deductions is reflected in article 432 of the Tax Code of the Russian Federation.

In 2019, some reporting periods are shifted due to the fact that the 15th is considered a non-working day. Then the deadline for transfers is postponed to another day. This is celebrated in March (until April 17), June (until July 17), September (until October 16).

If the deadline, which is set by law on the 15th, is a non-working day or a public holiday, then the transfer is carried out to the next working day. In case of delay in making contributions, the company can be held liable. She will have to pay a fine.

It is worth remembering that reports on insurance contributions must be submitted in a timely manner. The amounts must be reflected accurately, without errors. In case of discrepancy between the total contributions and deductions for each employee, the report will not be accepted. The tax authorities acknowledge that the documentation has not been submitted.

The returned report must be redone within five days. If the organization passes it, then it is brought to administrative responsibility.

There were no global changes in the procedure for calculating insurance premiums in 2019. The limit values ​​have increased, as well as tariff rates. Employers should be guided by them when making calculations.

An important innovation in the field of insurance transfers is the transfer to the Federal Tax Service of the functions of controlling fees (except for contributions for injuries and accidents at work left under the jurisdiction of the FSS), but the publication will focus on how to calculate insurance premiums in 2017.

Businessmen and companies continue to pay contributions for pension, health and social insurance.

Controlling the completeness of the collection of contributions by the Federal Tax Service does not mean the abolition of settlements with the Pension Fund, since the nominal pension contributions at previously established tariffs, only the transfer will now be made to the Federal Tax Service for other BCCs. The increase in the amount of contributions paid by individual entrepreneurs is due to an increase in the minimum wage, which is the basis for calculating fixed amounts.

Deductions: calculation in the Pension Fund for individual entrepreneurs in 2017

The statutory minimum wage for the current year is 7,500 rubles. The formula for calculating insurance premiums has remained unchanged:

For PFR = 12 minimum wages x 26% = 12 x 7500 x 26/100 = 23 400 rubles;

For the MHIF = 12 minimum wages x 5.1% = 12 x 7500 x 5.1 / 100 = 4590 rubles.

So, the total minimum fixed amount of deductions to the individual entrepreneur for himself with income for the year is within 300 thousand rubles. is 27,990 rubles. For businessmen who do business for not a whole year, the amount of deductions is recalculated in proportion to the time worked as an entrepreneur.

The rules for calculating additional deductions also remained unchanged if annual rate of return business exceeds the three hundred thousandth threshold - 1% of the excess amount. Restrictions on pension contributions... In 2017, the "ceiling" will be 187,200 rubles. It is calculated according to the formula: 8 minimum wages x 12 x 26%.

The businessman deducts 4590 rubles for medical insurance. regardless of the amount of income received. A businessman has the right to choose whether to deduct money for insurance for temporary disability and maternity or not to deduct, but an individual entrepreneur cannot make contributions to the FSS for injuries and industrial accidents for himself.

The deadlines for payment of contributions have not changed either: fixed amounts must be entered before the end of the reporting year, additionally charged - before April 1 of the next year.

An example of calculating insurance premiums for an individual entrepreneur working in "one person"

The income of the individual entrepreneur Ivanov OM for 2017 - 850 thousand rubles.

Calculation of contributions to the Pension Fund for individual entrepreneurs: fixed contribution: 23 400 + 4590 = 27 990 rubles. The businessman is obliged to transfer the amount before the end of the year.

Calculation of insurance premiums for individual entrepreneurs from income that has exceeded the established limit:

((850,000 - 300,000) * 1%) = 5,500 rubles. (must be entered before 01.04.2018).

Total deductions to individual entrepreneur Ivanov O.M. will be:

27 990 + 5 500 = 33 490 rubles.

How to calculate insurance premiums from the salaries of company employees

The rates of contributions for enterprises also remained at the same level - 30% of the payroll (22% - in the Pension Fund, 5.1% - in the MHIF, 2.9% - in the FSS). Decree of the Government of the Russian Federation of November 29, 2016 No. 1255 approved the maximum base (payroll) for calculating deductions:

In the Pension Fund - 876 thousand rubles;

In the FSS - 755 thousand rubles.

If the amounts paid to each employee from the beginning of the year are exceeded, deductions are made at reduced rates. Calculation of contributions to the Pension Fund from payments exceeding the established limit - 10% to the Pension Fund of the Russian Federation, to the Social Insurance Fund - 0%. Contributions to the MHIF are calculated regardless of the amount of payments.

There are categories of payers engaged in certain types of activities, for which the rates of deductions have been reduced by law. Clauses 4-10 of Art. 427 of the Tax Code of the Russian Federation give detailed description conditions and requirements for enterprises eligible for such benefits.

An example of calculating insurance premiums in the FIU in enterprises

An organization that has nothing to do with beneficiary payers, for 9 months. 2017 paid to the employee Petrov I.I. salary in the amount of 640 thousand rubles, incl. salary - 600 thousand rubles, material assistance - 4 thousand rubles, sick leave payment - 36 thousand rubles.

When calculating contributions, the accountant must take into account that not all payments are charged insurance premiums. Material help and sick leave benefits are not included in the tax base, therefore contributions are charged in the amount of 600 thousand rubles. (640,000 - 4,000 - 36,000).

Thus, contributions to the Pension Fund will amount to 132 thousand rubles. (600,000 x 22/100), in the MHIF - 30.6 thousand rubles. (600,000 x 5.1 / 100), in the FSS - 17.4 thousand rubles. (600,000 x 2.9 / 100).

Note that the employer is obliged to transfer contributions on a monthly basis and on time - until the 15th day of the next month. In addition, he is obliged to submit to the FIU information on the accrued payroll and the calculated amount of deductions and the SZV-M form. If an error is detected in the definition tax base, legislators are allowed to submit a revised estimate to the FIU.

The Social Insurance Fund (FSS) is an intermediate element through which the transfer of insurance funds from state budget into the hands of the employee. For this reason, each organization is obliged to keep records of employees' income and timely transfer insurance premiums. Of these, the FSS subsequently calculates the sick leave and the issuance of benefits.

All citizens of the Russian Federation are required to have social insurance. This applies not only to employees working in the organization, but also to family members who are dependent due to disability (old age, illness, childbirth, etc.). The accountant of the company is responsible for keeping records of the income of employees and settlements from their insurance premiums to the FSS.

To understand how premiums are calculated, you need to remember what types of income are used in these calculations. These include:

• awards;
• wage;
• vacation pay;
• compensation amount paid for unused vacation.

For the calculation, the formula is applied:

• Amounts of all income * the current FSS tariff.
• The previously paid amount is deducted from the received amount. The result is the amount that should be paid to the FSS.

For an example of calculating insurance premiums, see the video:

Sick leave payment

The most common reason for the absence of an employee from the workplace is the illness of him or a family member (child). In this situation, the employee has every right to receive a compensation amount from the company. As evidence of the disease, it is provided, obtained from the doctor, according to which the hospital period is subsequently calculated.

FSS entrusted the calculation of benefits to employers. It is on them that the correctness of the calculations carried out and the timeliness of payments in insured event... In the event of an employee's illness, payment for the sick leave comes from two sources. The first three days are paid by the employer. And only on the fourth day, the sick leave begins to be paid by the FSS.

But in a situation where an employee of the company has to take sick leave because of caring for a sick person or to improve personal well-being in a spa and sanatorium institution, the benefits issued by the organization in this case are reimbursed from the first day of opening the sick leave. Special attention should be given to the billing period.

If earlier for calculating sick leave it was 12 months, now the calculation process uses the last 24 months of the employee's work. This means that during settlement of accounts the company accountant should use 730 days in the calculation. Regardless of whether these two years fall into a leap year or not, strictly 730 days are used in the calculations.

But if, for some reason, while the employee is at hospital company became bankrupt, the FSS is calculated, after which the employee of the liquidated company will receive the desired payment.

Reimbursement of benefits

All employers who have made payments for sick leave and other types of benefits have the full right to reimburse the amount paid to employees from the FSS. If an employee opens a sick leave due to illness, the FSS does not reimburse the company's management for the first three sick days.

But if the sick leave was opened due to caring for the patient, then in this situation the head of the company receives compensation from the FSS for everything sick days, decorated by an employee. Payments made from the first day of the employee's illness will also be reimbursed, provided that the cause of his illness was an occupational disease or he received an occupational injury.

What changed?

The changes affected the billing period used for sick leave payments. Now his term is 24 months. There were no changes in the length of service. Thus, 100% of the accrual of SDZ (average daily earnings) occurs if an employee of the company has more than 8 years of experience. If the length of service is less than 8 years, but exceeds 5 years, the accrual is 80%, with less than 5 years of experience, the payment of SDZ is 60%.

During the calculation of the sick leave, one should take into account the limited size of the base intended for calculating the insurance premium in the FSS. If a sick leave is opened due to caring for a child, he is subject to personal income tax.

It is also worth noting that from this year on, insurance premiums are calculated at a rate of 2.9%, provided that the payments made to the employee do not exceed the specified income limit from which these contributions are calculated.

Regardless of the company's activities, it is worth remembering that all sick leave paid from contributions previously deducted from salaries, which are transferred to the FSS.

Insurance premiums- This is a non-tax fee that all organizations, as well as individual entrepreneurs in the Russian Federation, must pay.

Types of insurance premiums

Insurance premiums include:

insurance contributions for compulsory pension insurance (OPS), paid in Pension Fund RF;

insurance contributions for compulsory social insurance for temporary disability and in connection with maternity, paid to the Social Insurance Fund of the Russian Federation;

insurance premiums for compulsory health insurance(Compulsory medical insurance) paid to the Federal Compulsory Medical Insurance Fund of the Russian Federation;

insurance premiums for injuries (insurance premiums for compulsory social insurance against accidents at work and occupational diseases).

Legal basis

Insurance premium issues are governed by a number of federal laws.

Chief among them is the federal law from 24.07.2009 N 212-ФЗ, which introduced a system of insurance premiums in the Russian Federation.

Law 212-FZ establishes:

circle of payers of contributions;

taxable object and base;

insurance premium rates;

the procedure for payment of insurance premiums and control over their payment;

liability for violation of the legislation on insurance premiums;

the procedure for appealing against acts of regulatory bodies and actions (inaction) of their officials.

Payers of insurance premiums

Contribution payers (policyholders) are those who are legally required to pay mandatory social security contributions.

Payers of insurance premiums include:

1. Persons making payments and other remuneration to individuals (for labor or some civil contracts):

organizations;

individual entrepreneurs;

heads of peasant farms;

individuals who are not recognized as individual entrepreneurs, but who use the hired labor of other individuals to solve their everyday problems (for example, when a nanny for a child or a housekeeper is hired).

2. Individual entrepreneurs, lawyers, notaries, private detectives and other persons who carry out private practice, pay insurance premiums for themselves and do not make payments to other individuals.

If the payer of insurance premiums belongs to several specified categories at the same time (for example, a notary who has employees), then he calculates and pays insurance premiums on each basis.

Object of insurance premiums

For organizations and individual entrepreneurs, the object of taxation is payments and other remuneration accrued:

In favor of individuals working under civil law contracts and labor contracts the subject of which is the performance of work, the provision of services, with the exception of remuneration accrued in favor of individual entrepreneurs, lawyers, notaries and other persons who carry out private practice;

on the alienation of the exclusive right to works of science, literature, art;

publishing license agreement;

a license agreement on the granting of the right to use a work of science, literature, art;

In favor of individuals subject to compulsory social insurance in accordance with applicable law.

Base for calculating insurance premiums

The base for calculating insurance premiums for payers of insurance premiums is equal to the amount of payments and other remuneration accrued by payers of insurance premiums in favor of individuals, with the exception of amounts not subject to insurance premiums for the billing period.

In this case, the basis for calculating insurance premiums is calculated separately for each individual from the beginning of the billing period at the end of each calendar month on an accrual basis.

When calculating the base, remunerations paid both in cash and in kind are taken into account.

The basis for payments in kind is the cost of goods (works, services) received by an individual.

Billing and reporting periods

For payers of insurance premiums, periods have been set for summing up the results of payment of premiums - settlement and reporting periods.

The accounting period for insurance premiums is a calendar year.

Based on its results, the formation of a base for insurance premiums for the year is completed, and the amount of contributions to be paid to the funds' budgets is determined.

The reporting periods are the first quarter, half year, nine months, and a calendar year.

At the end of the reporting periods, policyholders making payments to individuals must submit extrabudgetary funds calculations of accrued and paid insurance premiums.

Date of payments and other remuneration

For organizations and individual entrepreneurs, the date of payment and remuneration is:

The day of accrual of payments and other remunerations in favor of the employee (an individual in whose favor payments and other remunerations are made).

For individuals who are not recognized as individual entrepreneurs:

The day of payments and other remuneration in favor of an individual.

Still have questions about accounting and taxes? Ask them on the accounting forum.

Insurance premiums: details for the accountant

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