What percentage of premiums?

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

Insurance premium rates are the second most important mandatory payments after taxes. Since the beginning of this year, almost all powers have been transferred to the tax authorities. Now they control deductions and collection of debts on insurance premiums, as well as reporting submitted by entrepreneurs and legal entities. All these changes are spelled out in the new, 34th chapter of the Tax Code, while the Law on insurance premiums No. 212-FZ has sunk into oblivion.

What caused it?

Until 2010, the Federal Tax Service already accepted insurance payments. It was a single contribution called UST - a single social tax. But for some reason, it was replaced by insurance payments, which came under the jurisdiction of the MHIF, PFR and FSS. The transfer of powers to pay contributions and record them to the tax authorities was a consequence of the implementation of the presidential decree, which required strengthening payment discipline. The document, in turn, appeared after the discovery of low collection rates for insurance payments.individual entrepreneurs and employees.

In the report, the head of our country presented debts on various budget payments. But things were worst of all with pension fees: the debt exceeds 200 billion rubles. Contributions for "injuries" and accidents were left to the Social Insurance Fund, because it copes with the functions assigned to it much better than the Pension Fund.

What has changed?

Insurance funds of medical insurance, pension and social insurance in case of maternity or temporary disability have passed under the control of the tax service. Amendments were made to the reporting forms and deadlines, the right to apply lower tariffs was specified, and the list of criteria that must be met was expanded.

And the moment of loss of the right to a tariff that reduces the insurance premium has also changed: now it happens from the beginning of the calendar year, that is, “backdating”.

What's the same?

Control over the calculation and payment of insurance premiums for accidents and injuries in the production process was left to the Social Insurance Fund. The procedure for calculating insurance premiums and the percentage of wages have not changed either. The reporting periods have also been preserved (the first quarter, six and nine months), as well as the annual billing period with reduced tariffs. Another percentage of the insurance premium in the Pension Fund remained at the level of last year: 22%, and in case of exceeding the baselimit - 10%

What are the interest rates?

The legislation spells out several types of insurance payments provided for payment by one or another category of taxpayers. The percentages of insurance premiums are determined by their type and the characteristics of the businessman. This may be his status, type of activity, region of business, and so on.

Conventionally, the following categories are distinguished:

• Regular.
• Zero.
• Reduced.
• Additional.

Regular interest rate

It is applied in its standard value, if there are no grounds to apply the reduction factors provided for in Art. 427 of the Tax Code (or other provisions). Consider what percentage of insurance premiums is taken from the employer:

• On contributions to the Pension Fund for wages not exceeding the calculated maximum - 22%.
• For contributions above the maximum base rate - 10%.
• On contributions to the Social Insurance Fund for employees with Russian citizenship - 2.9% (with a maximum of 755,000 rubles), for foreign residents - 1.8%.
• For contributions to the He alth Insurance Fund - 5.1%.

In 2017, the upper limit of the insurance base is 876,000 rubles. The amount of insurance premiums for an entrepreneur without employees is calculated as follows:

CCD=CCD (PFR) + CCD (FFOMS), where:

• PZS (PFR) - payments of individual entrepreneurs to the Pension Fund for themselves;
• PZS (FFOMS) - the same payments, only to the Social Insurance Fund.

The first ones are defined as follows:

CCD (PFR)=minimum wage × 12 × 0.26 + (B - 300) × 0.01, where:

• Minimum wage - 7,800 rubles (from July 1 of the current year);
• (B-300) - the annual income of an entrepreneur exceeding a maximum of 300,000 rubles.

Contributions to the Insurance Fund are calculated as follows:

PCD (FFOMS)=minimum wage × 12 × 0.051.

In this case, the maximum amount of payments for oneself in the FIU is determined as follows:

VZS (PFR)=8 × minimum wage × 12 × 0, 26.

Here it should be recalled that entrepreneurs are not required to pay their compulsory insurance. As a result, we get the amounts of percentages of insurance premiums, which we presented in the table below.

Basic fare	Up to RUB 755,000	30%= 22% (PFR) + 2.9% (FSS) +5.1% (FFOMS)
	From 755,000 to 876,000 rubles	27, 1= 22% (PFR) +5.1% (FFOMS)
	From RUB 876,000	15, 1%= 10% (PFR) +5.1% (FFOMS)

Reduced rate

Taxpayers who have reached the maximum basic limit for accrual and are prescribed in paragraphs 4-10 of Article 427 of the Tax Code are en titled to apply reduced coefficients. However, the last category of taxpayers, whether it be a legal entity or an individual, in case of non-compliance with the conditions of the Tax Code of the Russian Federation, loses the right to usereduced rate on insurance premiums in FFOMS, PFR, and FSS.

According to the law, they are divided into groups:

• Preferential with differentiation by years.
• Preferential undifferentiated.
• Preferential in combination with zero.

Preferential with differentiation by years

For clarity, we will summarize the interest on insurance premiums in a table.

Contributions	2017, %	2018, %	2019, %
OPS (mandatory pension insurance)	8	13	20
OSS (maternity and disability)	2	2, 9	2, 9
CMI (mandatory he alth insurance)	4	5, 1	5, 1

These rates are subject to the conditions prescribed in art. 427 NC, required for:

• Organizations implementing intellectual developments.
• Farms that pay wages to employees working in specially designated economic zones (technical innovation or industrial production).

Preferential undifferentiated

What percentage of insurance premiums is in this group? Rates do not change from year to year for:

• Contributions to the OPS (8%).
• Contributions to OSS (2%, for foreigners - 1.8%).
• Contributions for CHI (4%.

They will be valid until 2023 for organizations operating in the IT sector throughout the country, with the exception of SEZs or SEZs (special or free economic zones). Interest on insurance premiums in the FEZ of Crimea, Sevastopol and the port of Vladivostok are fixed as follows:

• Bet on OPS – 6%.
• OSS bet - 1.5%.
• CHI rate - 0, 1%.

Preferential in combination with zero

Option subject to Art. 427 of the Tax Code is only valid for:

• Entrepreneurs on PSN (except for the types of activities prescribed in subparagraphs 19, 45-48 of paragraph 2 of Article 346.43 of the Tax Code of the Russian Federation).
• Organizations working on the simplified tax system in the provision of services and production of goods specified in sub. 5 paragraph 1 of Article 427 of the Tax Code of the Russian Federation.
• Charity firms and NGOs.
• Pharmaceutical companies using UTII.

Current Rates:

• At OPS - 20%.
• On OSS and compulsory medical insurance - zero.

For residents of Skolkovo - 14% with a zero percentage of insurance premiums for OSS and CHI.

Additional interest rates

According to article 428 of the Tax Code of the Russian Federation, employers in hazardous (rate - 9%) and heavy (rate - 6%) industries should apply them when calculating contributions to the OPS. In this case, a special assessment of the workplace is not carried out. Harmfulness and severity is determined by the norms of the legislation. If the examination has passed and it is documented that the subclass workplace is notbelow 3, 1, the employer is obliged to pay additional contributions, which are calculated according to the rates of these subclasses. So, for example, for harmful working conditions, the insurance premium is 2%, and for dangerous - 4%.

Additional rates are also applied by organizations that provide jobs:

• for crew members of helicopters and aircraft (contributions for OSS for them are set within 14%);
• in the coal mining industry (contributions are 6.7%).

In both cases, payments are transferred to the Federal Tax Service of Russia through the accruals of additional social insurance.

Eligibility for zero rates

Until 2027, employers of ship crews registered in the Russian International Registry will enjoy this benefit. This does not apply to tankers carrying or storing crude oil or its products in our country's ports. Also, entrepreneurs may not pay contributions for themselves:

• Called up for military service in the armed forces of the Russian Federation.
• Caring for a child under one and a half years old (no more than six years in total).
• Residing with a spouse working in a business or diplomatic representation of Russia abroad (no more than five years in a row).
• Caring for a disabled person of group I, a disabled child, a citizen over 80.

Insurance contributions of individual entrepreneurs

This year's innovations did not affect the algorithm for calculating payments to various IP funds for themselves. All the sameit is necessary to transfer contributions in a fixed amount to the FFOMS and the PFR. If the annual income exceeded 300,000 rubles, the entrepreneur must pay an additional amount to the Pension Fund in the amount of 1% of the income received in excess of the limit.

That is, neither the amount nor the accounting of insurance premiums for individual entrepreneurs has changed, with the exception of the final counterparty. Now it's the IRS.

Insurance premiums from interest on a loan

The loan agreement is made in the civil law field and is regulated by the Civil Code of the Russian Federation. Payments under such an agreement may be included in the insurance premium base only if the subject of the agreement is the provision of services or the performance of work. That is, the specified percentages are not remuneration, so they will not be charged insurance premiums for either compulsory medical or pension insurance, or social insurance against occupational diseases and accidents at work.