Unified social contribution: accrual and rates

2024 Author: Howard Calhoun | [email protected]. Last modified: 2023-12-17 10:16

The issue of unified social insurance does not bother, perhaps, only the lazy. After all, every self-respecting citizen should know how much and why we pay the state from our honestly earned money. We will consider this issue in the article below, based on the current regulatory legal acts.

What is an ERU and what transactions does it apply to

The unified social contribution is a fiscal pen alty that is applied in the case of civil law and labor relations. As a rule, only payments to individuals are subject to this burden, although there are some exceptions, which we will discuss a little later.

Civil law relations, which are related to the collection of a single social contribution, include the services provided by the subjects, the performance of works of a different nature (not prohibited by law), the observance of the material side in the implementation of certain points of copyright agreements. At the same time, the accrual of obligations on ERUs does notapplies to individual entrepreneurs carrying out identical activities.

It is also worth noting that there is an exception to this list. The unified social contribution will not be affected by the costs reimbursed to an individual in the performance of certain works in the event that the latter incurred them on his own initiative.

Who has to pay ERUs

The unified social contribution in Ukraine, the Russian Federation and other countries has similar features and characteristics, despite the difference in the presentation of its key positions in the main legal acts. According to the current legislation of the Russian Federation, ERU payers are:

• any individuals, individual entrepreneurs, as well as commercial organizations making various kinds of payments in favor of PE;
• lawyers and notaries who carry out their activities in accordance with all applicable state regulations.

It is also worth paying attention to a special category of unified social contributions, which are called pension. Their payers to the budget treasury are all the same notaries and lawyers, individual entrepreneurs and those business entities that, for whatever reason, make money transfers in favor of individuals.

From what the single social tax is charged

The procedure for calculating ERUs is outrageously simple. The tax base in this case is the total amount of funds paid in favor of individuals.

At the same time, the accrual of a single social contributionis carried out regardless of the extent to which the goods or services of the FL were paid for. The only exception is the list of positions specified in Art. 236 of the current Tax Code of the Russian Federation.

At the same time, it is recommended by law to accrue once a month for each subject individually on an accrual basis. If we are talking about civil law relations with an individual, then the amount of collection of a single social contribution also includes hidden taxes (often these are excise duties and VAT). If remuneration in favor of PE is made in kind, then the basis for taxation is the cost of the goods in question at the average market price on the date equal to the day of payment.

Exceptions to the rule

At the same time, as noted earlier, the unified social contribution is not charged from a number of payments. These include the following:

1. Various types of benefits, the list of which is regulated by the current legislation of the Russian Federation (among them old-age and disability pensions, assistance for pregnancy and childbirth, single mothers, large families and others).
2. Compensation for compensation for physical damage suffered (material payments for disability, provision of housing, food products, provision of services).
3. Material assistance from the enterprise to the family of a deceased employee, payments to victims of emergencies and natural disasters.
4. Providing benefits to people with disabilities.
5. Pay forlabor activity regulated by civil law contracts.
6. Any cash compensation related to the fulfillment of the terms of both voluntary and compulsory insurance contracts (property and personal).

Recording and payment period

The single social insurance contribution is regulated by the current legislation, namely the Tax Code of the Russian Federation. In particular, the terms for accrual and payment of ERUs are considered in Art. 240 of this regulatory legal act. As a tax period for this fiscal obligation, it is customary to consider one calendar year, while reporting to state authorities on the procedure for calculating it is necessary on a quarterly basis. The amount of the unified social contribution can also change only in the new period.

Despite the established period of 365 (366) days, the current legislation does not exclude advance payments for ERUs at least once every three months. Although not mandatory, it all depends on the amount of the accrued tax base.

In the event that a business entity has carried out its registration during the year, then for it the reporting period will not be 12 months, but exactly as much as is left before January 1. However, if the enterprise was created in December, then for it such a date will be the end of the year following the current one.

Pensions

As mentioned above, the unified social contribution as a fiscal institution is also represented by a special category - pension taxation. This does not mean that the dataliabilities are paid exclusively in PF, no. Business entities in this case, as in others, carry out civil law relations with fiscal authorities, and the latter, in turn, already provide all the necessary data to the Pension Fund, which is regulated by the procedure described in the Tax Code of the Russian Federation.

At the same time, the PF gives feedback to separate fiscal authorities as classified information about the income of individuals, which is contained in personalized personal accounts. Thus, a mechanism of control and interaction between authorized organizations is being implemented in order to reduce the percentage of shelters from paying obligations.

Features of calculation in settlements with legal entities

As mentioned above, the unified social contribution as a fiscal obligation applies only to those business entities that make settlements with individuals. But in this case, what should individual entrepreneurs who want to take care of their future do? After all, a single social tax (contribution) is a state guarantee to stay with at least a minimum income in old age or due to an unexpected loss of ability to work.

For this, a special article 244 of the current Tax Code of the Russian Federation has been developed. It contains a set of recommendations for individual entrepreneurs. The regulatory legal act states that in this case, when registering a business entity, the owner is obliged to submit data to the fiscal authorities on the expected income within a five-day period,which will serve as a tax base for ERUs. Further, within the period established by law, an advance payment is made, which at the end of the reporting period will be considered by the fiscal authorities.

Unified social tax (insurance contributions) from accidents

Another category of ERUs to which special attention should be paid, as it is the most complex and difficult to calculate. It is interesting that the basis for this fiscal obligation is all payments to employees of the enterprise, regardless of their length of service and form of employment. In other words, the salary of freelancers should also be subject to accidental ERUs.

But at the same time, experts say that the issue of calculating this particular fiscal obligation is rather controversial. Since it is legally prescribed that the base is the entire income of any employed worker (even a freelance one). And this means that any kind of incentives, in-kind rewards in commodity form can also become the basis for payments in the event of this very insured event? But the question remains rhetorical.

Social tax billing

Single social contribution rates are regulated by federal legislation, namely RF RF No. 125. The issue of tariffing in practice is quite complex and complex, since some categories of professions have an increased risk of accidents, for example. Also an important role in the establishment of fiscalcoefficients is played by the belonging of activity to one or another economic category.

As for the taxpayers themselves, in accordance with the legally established procedure, they undertake to annually, during the first quarter, submit to the fiscal authorities a certificate containing information about the main type of activity of a business entity. This will help to avoid further misunderstandings with the repayment of budgetary obligations that have arisen, and will also allow you to get advice from qualified specialists regarding the tariffication of ERUs regarding the salaries of specific employees.