UST is Accrual, contributions, postings, deductions, interest and calculation of UST

2024 Author: Howard Calhoun | [email protected]. Last modified: 2024-01-09 14:06

The unified social tax (UST) is a serious innovation in the tax system. He was able to replace the previously existing taxes that went to three state extra-budgetary social funds. Prior to the introduction of the UST, payers were required to submit separate forms of reports to each of the above funds, as well as to make payments in a timely manner within the time limits set by the relevant fund.

History of ESN

The idea of introducing a unified social tax (UST), which would cover all insurance premiums, arose back in 1998, when the State Tax Service proposed to create a single unified taxation base, transferring all accounting and control functions to a single department. However, in those years, this plan remained unfinished, so it had to be frozen. After 2 years, the second part of the Tax Code of the Russian Federation was adopted, as well as the Federal Law of 2000-05-09. On 2001-01-01, a new procedure for calculating and paying contributions to social non-budgetary funds of the Russian Federation was introduced. Chapter 24, part 2 spoke about the introduction of UST. Tax to the Pension Fund, as well as taxes to the Social Fundinsurance and compulsory he alth insurance funds were consolidated as part of the UST in order to mobilize funds for the realization of the rights of citizens to pension and social security, as well as proper medical care. In addition to this, a certain procedure was established for contributions to compulsory social insurance against industrial accidents and occupational diseases.

ESN: essence and characteristics

The transition to an open market economy in Russia was marked by dramatic changes in the financial system, when non-budgetary funds began to disconnect from the national budget system. Due to the budget deficit, inflation, decline in production, growth of unforeseen expenses and other circumstances, the formation of extra-budgetary funds has become one of the most important elements in updating the mechanisms of social service institutions. As mentioned earlier, the UST was introduced after the entry into force of the 2nd part of the Tax Code of the Russian Federation. In general, UST is a tax designed to replace all insurance premiums to the above-mentioned funds, but without contributions to insurance against accidents and occupational diseases, which must be paid independently of the UST.

In 2010, the UST was abolished, and it was replaced by insurance premiums, which, however, did not differ much from the latter. The payment of taxes itself became a significant difference between the UST and insurance premiums: before, citizens paid through the tax service, and with the advent of insurance premiums, they began to pay taxes to off-budget funds. In addition, there were some changes in taxtariffs. However, from January 1, 2014, a proposal was made to return to the old UST scheme, which was in effect until 2010.

Objects of taxation

For taxpayers of the 1st group, the objects of taxation are all accrued payments, as well as remuneration, bonuses and other income, including payments under civil law contracts, copyright and license agreements, and, finally, payments intended to provide material help. It is worth noting an interesting fact that all of the above income may not be subject to taxation if they were paid from the profit that was on the remaining account of the organization.

For entrepreneurs, the objects of taxation are all income that they receive from their entrepreneurial/professional activities, minus the costs associated with their extraction.

Finally, let's say that the objects of taxation do not include various payments, the subject of which is the transfer of ownership of property or the transfer of property for temporary use. For example, such contracts can be a "purchase and sale" agreement and a lease agreement.

Tax base for UST

Based on the objects of taxation established by law, the tax base is also formed. For employers, it is determined by:

• all kinds of remuneration and payments made in accordance with labor laws;
• payment under civil law contracts;
• income from copyrights and licensescontracts;
• various payments for financial assistance and other gratuitous payments.

When the tax base is determined, all incomes that are somehow accrued to workers by their employers in cash or in kind, as well as under the guise of social, material and other benefits, minus non-taxable income, which we will talk about later. When UST is accrued, taxpayers-employers are required to determine the tax base for each employee separately throughout the entire tax period. The tax base of entrepreneurs is the generalized amount of income that is the object of taxation and was received by them during the tax period, with the exception of expenses not related to their extraction. In-kind income received by employees (goods, services) must be taken into account as part of taxable income, based on their value / value, which is determined under Art. 40 of the Tax Code of the Russian Federation, based on market tariffs and prices.

Payments not included in the tax base

These include the following:

• government benefits;
• severance pay;
• travel expenses;
• compensation for harm caused to he alth;
• compensation for the use of employees' personal belongings;
• all kinds of compensation to athletes;
• other types of compensation;
• providing free meals;
• income received by members of the farm;
• reimbursement for professional development of workers;
• contributions for compulsory/voluntary workers' insurance;
• material payments to state employees;
• one-time material payments;
• free housing;
• income of members of tribal communities of the few peoples of the North;
• other payments established by art. 237 of the Tax Code of the Russian Federation.

Payers

The UST payers will be the same persons who pay contributions to off-budget funds. In essence, now there are only 2 groups of payers, where the first group includes employees, organizations, entrepreneurs and corporate entities that have civil legal capacity, and the second group includes self-employed citizens (lawyers, notaries, tribal communities of the few peoples of the North engaged in traditional farming). and others).

If taxpayers belong to both categories, then they pay taxes for two reasons. For example, an individual entrepreneur who uses the labor of hired workers is obliged to pay UST from income received from entrepreneurial activity, as well as from accrued payments in favor of his workers. Notaries, detectives and security guards who are engaged in private practice do not belong to a separate class of payers for the reason that they are already included in the group of "individual entrepreneurs", which is enshrined in paragraph 2 of Art. 11 of the Tax Code of the Russian Federation.

UST rate in 2013 and 2014

In Russia, there is a gradual increase in the tax burden, which is caused by the "aging of the nation", and subsequentlythe decline in the number of able-bodied and working citizens. Of course, the older generation should be treated and pensions should be paid to these people on a regular basis. Today, individual entrepreneurs and other self-employed citizens pay the lowest insurance premiums. They pay a fixed insurance premium, which is noticeably lower than that of the "average" employees working for anyone. As for the actual interest on insurance premiums (UST), in 2013 they amounted to 30% of wages. In addition, since 2012, an additional rate of 10% has been withdrawn for wages over 512 thousand rubles, 568 thousand - in 2013 and is expected for salaries over 624 thousand in 2014. In 2014, the UST in 2014 is expected to rise to 34%. Due to the sharp increase in rates in 2010, which rose by 8% (from 26% to 34%), most small businesses went "into the shadows", as they were unable to bear such a significant burden on their business.

How to calculate UST?

The calculation of UST in 2014 is carried out according to the following algorithm:

1. First you need to determine the tax base, which is the sum of the income of an individual. It can be received by him as a salary (that is, under employment contracts) or under the guise of other payments issued under civil law contracts: roy alties, rewards for performing work, and so on. Plus, both organizations and individual entrepreneurs who use the labor of hired workers will act as UST payers.

2. The next step is to determine the tax rate. She possessesa regression scale, in which less interest is withheld from a larger amount. For the bulk of payers, the total percentage will be 30% (for incomes from 1 to 624,000 rubles): UST contributions to the Pension Fund of Russia - 22%, to the Compulsory Medical Insurance Fund - 5.1%, to the Social Insurance Fund - 2.9%. 10% will be withheld over the cap (624k).

3. Match your salary with the desired group (<624000<) and simply multiply your amount by a certain percentage. That's all, your individual UST calculation is over.

Tax periods

The tax period is 1 calendar year. At the same time, there are reporting periods for the 1st group of taxpayers (quarter, 6 and 9 months). There are no such periods for the 2nd group. At the end of the tax period, taxpayers must file a tax return.

Typical UST accrual postings

ESN. Postings on its accrual

Tax benefits

According to Russian tax legislation, it is established that the following organizations and persons were exempt from paying tax (before the abolition of the UST in 2010):

1. In organizations, the accrual of UST is not withheld from the amounts of payments and other remunerations that during the tax period do not exceed 100 thousand rubles for each individual who is a disabled person of group I, II or III.

2. The previous principle also applies to the following categories of taxpayers:

   • For public organizations of the disabled (POI). There are no taxes in this category.withheld if among the participants there are at least 80% of disabled people and their legal representatives. This also applies to their regional offices.
   • For institutions where the authorized capital is formed from contributions (ODI), the average number of which [disabled people] is at least 50%. Plus, the share in wages must be at least 25%.
   • Organizations that were created to achieve social goals, including helping the disabled, disabled children and their parents. It is worth noting that the owners of the property in this case should only be the OOI.
3. Individual entrepreneurs and lawyers with the status of a disabled person of I, II or III groups. Income from their entrepreneurial/professional activities should also not exceed 100 thousand rubles during the tax period.

Now a preferential percentage of UST (insurance premiums) is also present. For example, in 2013, the preferential rate was 20% - in the Pension Fund of the Russian Federation, the FSS - 0%, the Compulsory He alth Insurance Fund - 0%.

Prerequisites for returning to UST

For many, the information about the refund did not seem surprising, because the UST was an important component of the tax system of the Russian Federation in the 2000s. Most experts refer to the fact that the main reasons for the return to the UST were that the replacement of the UST with insurance premiums, the scale of which changed in favor of a more regressive one and an increase in mandatory contribution rates from 26% to 34% of the payroll (wage fund), did not provide balance of the pension system, but only led to an increase in the tax burden and various complications of administration. FromFrom this, we can conclude that the return to the UST will most likely be welcomed by businesses (especially small ones), and the system itself will suit both the state and entrepreneurship. In 2010-13 all entrepreneurs were forced to apply to three (!) bodies, which, in turn, increased the cost of accounting.

It is also not profitable for the country to maintain an increased staff of civil servants, which complicates the control of the financial activities of entrepreneurs. In addition, we have already mentioned that due to the sharp increase in rates, many small companies have gone into the shadows. So for now, only positive changes are predicted. On the other hand, in 2014 the rate of social payments was increased, because the UST is now 34% (regular) and 26% (preferential), which will not please businessmen much.

Conclusion

It has been quite a while for the UST taxation system to become close and understandable to all taxpayers. Meanwhile, it should be noted that certain provisions in the Tax Code of the Russian Federation require additional improvements and clarifications. The abolition of the UST did not have a very negative impact on the tax system, however, the practice of introducing insurance premiums did not bring any improvements, increasing the tax burden. Today, UST rates are 34% and 26% for the bulk of payers and beneficiaries, respectively, which is not very loyal to entrepreneurs. However, it is worth noting that UST is a good alternative to insurance premiums, which can improve the tax situation in the country.