How much taxes does an employer pay for an employee? Pension Fund. Social Insurance Fund. Compulsory Medical Insurance Fund

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

The legislation of our country obliges the employer to make payments for each employee in the state. They are regulated by the Tax Code, Labor and other regulations. The employer acts as an intermediary between the state and the employee. Everyone knows about the famous 13% personal income tax. But how much does an employee really cost an honest employer?

Insurance payments

Starting from 2017, contributions for employees are transferred to the Federal Tax Service (FTS) and the Social Insurance Fund (FSS). Tariffs, which are set by the government of the Russian Federation every year, are general. This year it is necessary to transfer:

- for pension insurance – 22%, - for compulsory medical insurance - 5.1%, - in the FSS - 2, 9% (excluding contributions in case of industrial injuries).

Employers with benefits can see them in the tax table.

Taxpayer category	FIU, %	FFOMS, %	FSS, %	Total
IP and organizations on the simplified tax system, DOS, UAT and UTII (excluding beneficiaries)	22	5, 1	2, 9	30
IP on PSN (catering, trade, rental of personal property)
After 755,000 rubles	22	5, 1	-	27, 1
After 876,000 rubles	10	5, 1	-	15, 1

There are also reduced rates, they are presented in the table below.

Taxpayer category	FIU, %	FFOMS, %	FSS, %	Total
Pharmacy organizations, as well as individual entrepreneurs (having a license as a pharmacist) working on UTII	20	-	-	20
NPOs on the STS engaged in social services, education, science, sports, he althcare, art and culture
Organizations and individual entrepreneurs on the simplified tax system (only preferential activities). Subject to not exceeding the limit of 79 million rubles.
Organizations engaged in charitable activities (USN only)
IP on PSN (does not include property rental, catering and trade)
Participants of the free economic zone (FEZ) - Sevastopol andCrimea	6	0, 1	1, 5	7, 6
Individual entrepreneurs and organizations working in the tourism and recreational and technical innovation area (only SEZ)	8	4	2	14
Organizations involved in IT (two conditions must be met: there must be more than 7 employees and at least 90% in three quarters)
Organizations with the status of a participant in the Skolkovo project	14	-	-
Individual entrepreneurs and organizations making payments to crew members (only for those registered in the Russian International Register of Vessels)	-	-	-	0

All issues of social insurance were regulated by Federal Law No. 212. This year it was replaced by Chapter 34 of the Tax Code of the Russian Federation. Articles 419-425 define taxpayers, the accrual base, objects of taxation, tariffs and reporting periods. The chapter also spells out the procedure for calculating taxes and other organizational issues.

In the general case, any payments intended for an individual are considered to be the object of collection of insurance premiums. And the base is the amount of payments taken for a certain time period, separately for each insured person.

Individual income tax

This is one of the direct taxes. Calculated as a percentage of total income minus tax-exempt amounts. These include roy alties, profits from the sale of real estate,bonuses, gifts, winnings, paid sick leave, etc.

How much tax does an employer pay for an employee at the basic rate?

As you know - 13%. In some cases, the tax base can be reduced by tax deductions. They apply only to income taxed at a rate of 13%. Personal income tax is most often deducted from wages, and the tax agent transfers them to the budget. They are an intermediary between the state budget and an employee (taxpayer) who is charged with the obligation to transfer contributions to the state budget. Usually the employer is recognized as the tax agent. He withholds a certain amount and transfers it to the tax office at the place of registration of the organization (company, individual entrepreneur) on the day the salary is transferred to employee cards.

In this case, the financial burden is on the employee, and the calculation and payment of tax is on the employer. While, for example, from the sale of real estate, a citizen independently calculates the amount of payment, having previously declared the profit received.

Social Security Fund

Payments, according to the norms of the law, are carried out by the employer. The FSS tax is distributed among social funds. These contributions en title citizens to receive cash benefits in special cases. For example, when:

- survivor, - getting a disability, - the birth of a child, - reaching retirement age.

- obtaining the status of a low-income or large family.

How many taxesDoes the employer pay for the employee in this fund? 2.9% of the employee's accrued wages. They are transferred either before the 15th day of each following month, or once a year until December 31st.

The rate of contributions to the Social Insurance Fund depends on the level of harmfulness at work.

When assessing working conditions at a particular enterprise, the following tariffs are applied:

- dangerous (+8%), - harmful (+7, 2%), - acceptable, as well as optimal (+0%).

Contributions for work injury insurance must be paid every month, along with salary. Moreover, any mistake in the BCC, the name of the bank or company will delay the transfer, and payments in this case will be considered imperfect.

If the last day of payment of contributions is a non-working day (for any reason), then it can be transferred to the first working day. This rule does not work everywhere. For example, payments for work-related injuries should go forward, that is, if the last day of payments falls on a weekend/holiday, they should be made the day before.

Accounting for contributions to the Social Insurance Fund is kept separately for each employee. Late contributions to the FSS entail pen alties in the form of 5% of the monthly amount accrued.

Theoretically

Deductions to the Social Security Fund are made by the employer from their funds. These payments are divided into two types: actual and conditional. The former are paid to third-party funds of a non-state and state nature. Most often these are he alth insurance funds.and social, as well as the Pension Fund. For example, a social fund will make payments to an employee who is injured while on the job.

Contingent payments remain on the accounts of the organization (company, individual entrepreneur). They are designed to provide an adequate standard of living for dependent workers, for example following an injury at work. Also:

- childcare benefits, - compensation for moral damage (the amount of payment is determined only by the court), - payment to employees who quit due to reduction or in case of liquidation of the enterprise.

Russian Pension Fund

PF contributions are based on employment relationship. That is, the contributions will be different for citizens working under an indefinite employment contract, for a combination or a fixed-term contract. Payments to this fund are made from the accounts of the organization (company, individual entrepreneur) in the generally accepted amount - 22% of the accrued wages. The date of deductions to the PF is the 15th of the next month.

Federal Compulsory He alth Insurance Fund

What other taxes does an employer pay for an employee? Contributions to the FFOMS. At a rate of 5.1% of the salary of each employee is transferred to the needs of free medical care.

This fund is designed to provide financial assistance for problems related to medical care. Thanks to the current regulations and federal legislation, any citizen of our country can receive qualified medical and / ormedical assistance.

Deductions to the compulsory he alth insurance fund are intended for:

- unemployed population, including children, - providing medicines to privileged categories of citizens, - implementation of mandatory insurance measures accepted for implementation.

FFOMS is federal property

The reason for this is a number of tasks assigned to it, directly related to the social protection of the population, the preservation of its he alth, well-being and the provision of certain services.

The Mandatory Medical Insurance Fund supervises the efficiency of spending funds received on the accounts. Reporting is also prepared, which is reviewed and approved by the Government of the Russian Federation. All monetary transactions conducted by the fund are controlled and regulated by the Federal Treasury.

From the beginning of 2017, the social insurance sector became subordinate to the Federal Tax Service. Changes are non-cardinal. They only affected the reporting procedure.

Preferential income categories

Federal legislation provides for a number of categories of employee income that are exempt from paying contributions to extrabudgetary funds. These include:

- monetary compensation, for example, in connection with dismissal;

- benefits assigned by the state - these can be payments due to temporary disability, injury in the process of production, etc.;

- material assistance,provided in connection with the death of a relative, the birth of a child, or the loss of property due to force majeure events.

On average, the amount of contributions to all funds is 43% of accrued wages: 13% is accrued taxes on wages, 30% is paid by the employer.

IP

And how much taxes does an employer pay for an employee if the first one is an individual entrepreneur? Entrepreneurs without forming a legal entity pay insurance premiums of a fixed amount. They are calculated from the level of the minimum wage (SMIC). The rate is still 26% in the Pension Fund, as well as 5.1% in the FFOMS. And the payment amount has changed, as the minimum wage has increased. In 2016, it was 6,675 rubles, today it is 7,500, and since July 1, it has been approved by the government - 7,800.

The individual entrepreneur does not transfer FSS tax.

Upon reaching the income of an individual entrepreneur of 300,000 rubles, payments to the PFR and FFOMS are reduced to 1%.

Features of the simplified tax regime

USN is preferential. Therefore, payments are calculated differently. This applies to the activities listed in Article 58 212 of the Federal Law (production of toys or goods for sports, construction, education, etc.).

Legal entities, as well as individual entrepreneurs making payments in favor of citizens, are exempted from contributions to the FFOMS and the FSS. The interest transferred to the Pension Fund has been reduced to 20% for them.

Accounting nuances

Taxes are calculated separately for each employee. Firstly,it is necessary for the employee himself to know how much taxes the employer pays for him in various funds. Secondly, there are certain limits, after which the percentage of transferred contributions is reduced. For example, if the total taxable income exceeds 796,000 rubles, then payments to the Pension Fund are reduced to 10% (but this does not apply to entrepreneurs working under the simplified taxation system).

The limit for transferring taxes to the FSS is set at 718,000 rubles. After this amount, social security contributions cease.

From last year, the limit on the collection of taxes in the FFOMS was canceled. Contributions are calculated at a rate of 5.1% without any benefits. Details can be found in the tax tables on the Internet, in the public domain.

Salary: which shade to choose

Unofficially in our country there are three types of wages: “black”, “gray” and “white”.

In the media, the term "white" (read "small") salary appeared in 1998. It means the officially prescribed amount of salary in the order for employment and the employment contract. "White" salary may consist of:

- salary, - bonus payments, - allowances for degree, seniority, quality mark, etc., - holiday pay, - district coefficient (increases wages, compensating for the harsh climatic conditions in which you have to work), - sick leave.

Employers do not like the "white" salary because of the "headache" with taxes. Employees feel protected with her.

"Gray" (or salary in an envelope) does not reflect part of the money earned. Employees of organizations and firms that practice such payments receive officially small salaries, and the surcharge, which is not reflected in the accounts in any way, is issued in envelopes. Naturally, the employer deducts much smaller amounts to various funds. The employee in this case does not have proper protection. For example, there are cases when money in envelopes is “forgotten” to give out.

The concept of "black" wages appeared in 1996. It both then and now means an undocumented salary. What taxes does the employer pay for the employee in this case? It is clear that none. Naturally, there is also no talk of paying for maternity or annual leave, sick leave, etc.