Reduced tariff, regressive scale, new fines and other changes in the calculation of insurance premiums. What will happen to tariffs?

Every employer with employees must pay insurance contributions to the Russian Pension Fund and the Social Insurance Fund. Until 2011, these payments were called the single social tax (UST), but since 2011 some changes have occurred. Unified social tax was renamed insurance premiums, and the percentage paid was significantly increased.

In 2013, the total percentage paid by the employee is 30%. This value applies to the salary level until the maximum value of the tax base is reached. In 2013, this limit is 568,000 rubles. For payments in excess of RUB 568,000. The only contribution rate to the Pension Fund is 10%. will increase and amount to 624,000 rubles.

In 2015, the maximum base will increase to 670,000 rubles. for contributions to the Social Insurance Fund, up to 711,000 rubles. for contributions to the Pension Fund. For FFOMS the base is cancelled. Details.

What are the mandatory insurance premium rates for 2013?

1. 22% – the contribution rate to the Pension Fund consists of: - insurance part 22% - for those born in 1966 and earlier. - insurance part 16%, funded 6% - for those born in 1967 and later.
2. 2.9% – contribution rate to the Social Insurance Fund.
3. 5.1% – contribution rate to the Federal Compulsory Medical Insurance Fund.
4. 10% is the rate for payments in excess of 568,000 rubles; this contribution represents the insurance part of the pension and is paid to the Pension Fund.

In addition to these basic rates, additional insurance premium rates appeared in 2013; they are paid for employees who work in difficult and hazardous conditions and have the right to early retirement. The categories of these workers are listed in Law No. 173-FZ of December 17, 2001 in Article 27, paragraph 1, paragraphs 1-18. This change was introduced by Law No. 167-FZ.

Starting from 2014, the rates of insurance contributions to the Pension Fund will change; read more about this in.

Additional premium rates

1. 4% – this rate is valid for workers specified in paragraph 1 of clause 1 of article 27 of Law No. 173 of the Federal Law, which, in particular, includes those working in underground work and in hot shops.
2. 2% – the rate is charged on payments to employees listed in paragraphs 2-18 of Art. 27 of Law No. 167-FZ.

This level of additional rates is set for 2013; in 2014 they will increase to 6% and 4%, respectively; and in 2015 to 9% and 6%. Additional insurance premiums must be paid from the total amount of payments; the maximum base for calculating insurance premiums is 568,000 rubles. not taken into account here.

These rates are valid until working conditions are assessed; what the rates will be after a special assessment of working conditions, read.

Individual entrepreneurs, persons engaged in private practice (lawyers, notaries), as well as heads of peasant (farm) households pay a fixed contribution to the Pension Fund and the Federal Compulsory Medical Insurance Fund. In 2013, the contribution to the Pension Fund will be 32,479.20 rubles, and to the FFOMS - 3,185.86 rubles.

If an entrepreneur goes on vacation, thereby suspending his activities, then there is no need to pay fixed payments for these periods. In this case, the payment amount is considered proportional to the months worked. Just remember to inform the funds in writing with supporting documents.

These changes concerning self-employed citizens (individual entrepreneurs, lawyers, notaries, etc.) are recorded in Federal Law No. 243-FZ dated December 3, 2012.

Reporting on insurance premiums

Reporting is submitted quarterly to the Pension Fund and the Social Insurance Fund. To the Pension Fund by the 15th day of the second month following the reporting period. To the Social Insurance Fund by the 15th day of the month following the reporting period. Entrepreneurs who have employees also submit reports to organizations. Since 2015, the deadlines for submitting reports to the Pension Fund and the Social Insurance Fund have changed, read more

Since 2012, insurance premium rates have been reduced. Pension Fund specialists commented on the main changes (information dated December 8, 2011)

What has changed Since January 1, 2012, amendments to federal laws dated July 24, 2009 No. 212-FZ, dated December 15, 2001 No. 167-FZ came into force. They were introduced by Federal Law No. 379-FZ of December 3, 2011.

As PFR specialists explained, the changes affected primarily the rate of insurance contributions, as well as preferential categories of employers entitled to a reduced rate of contributions.

In 2011, the total rate of insurance premiums was 34 percent (26% - contributions to the Pension Fund, 2.9% - contributions to the Social Insurance Fund, 3.1% - contributions to the Federal Compulsory Compulsory Medical Insurance Fund, 2% - contributions to the Federal Compulsory Compulsory Medical Insurance Fund). The maximum base for calculating insurance premiums was 463 thousand rubles.

Since 2012, the general rate of insurance premiums has decreased and is 30 percent, which is distributed among the funds as follows:

22 percent - contributions to the Pension Fund;

2.9 percent - contributions to the Russian Social Insurance Fund;

5.1 percent - contributions to the Federal Compulsory Medical Insurance Fund.

Moreover, with regard to contributions to the Pension Fund of the Russian Federation, a division is provided not only into the insurance and savings parts (16% and 6%, respectively, for persons born in 1967 and younger, and for those born in 1966 and earlier - 22% for the insurance part ). Now both the insurance and funded parts are divided into joint and individual parts of insurance premium rates (Article 33.1 of Law No. 167-FZ). For persons born in 1966 and earlier, out of 22 percent, 6 percent goes to the solidary part, and 16 percent goes to the individual part of the tariff. For the “young” category of workers, the funded part of the pension consists entirely of the individual part of the insurance tariff (6%), and the insurance (16%) is divided into joint (6%) and individual (10%) parts.

As for the maximum value of the base for calculating contributions, it has increased and amounts to 512 thousand rubles this year. (Resolution of the Government of the Russian Federation of November 24, 2011 No. 974). And that is not all. For 2012 and 2013, an insurance premium rate is provided above the maximum base for calculating insurance premiums; it is 10 percent (Article 33.1 of Law No. 167-FZ, Article 58.2 of Law No. 212-FZ). Regardless of the employee’s age, this rate goes to finance the insurance part of the pension (in full - the solidary part of the insurance tariff).

In addition, the circle of insured persons in whose favor the employer will pay insurance premiums has been expanded. Insured persons now include foreign citizens who have the status of temporarily staying in the territory of the Russian Federation. From their income it will be necessary to charge contributions to the insurance part of the pension at the rates provided for citizens of the Russian Federation (Article 22.1 of Law No. 167-FZ). › |

Submission of reports In 2012, payers of insurance premiums will continue to submit reports to two funds: the Pension Fund of the Russian Federation and the Social Insurance Fund of Russia. As last year, reporting to the Pension Fund must be submitted no later than the 15th day of the second calendar month following the reporting period. Thus, the last reporting dates for 2012 are February 15, May 15, August 15 and November 15. Quarterly you will need to submit not only RSV-1 calculations, but also information on personalized accounting.

As in 2011, employers with more than 50 employees as of January 1, 2012 must submit reports in electronic form with a digital signature.

Important to remember With income within 512 thousand rubles. The maximum insurance premium rate in 2012 is 30 percent. For amounts exceeding this limit, insurance contributions to the Pension Fund of the Russian Federation are charged in the amount of 10 percent.

From January 2012, you need to pay insurance premiums at new rates. Moreover, the tariffs have changed, both generally established and preferential.

Let us remind you that contributions must be calculated by employers who make payments and other remuneration, as well as entrepreneurs, lawyers, notaries engaged in private practice who pay contributions “for themselves.”

“For themselves,” entrepreneurs pay insurance premiums for compulsory health insurance and compulsory medical insurance to the Pension Fund of the Russian Federation and the Federal Compulsory Compulsory Medical Insurance Fund. Contributions for disability and in connection with maternity are charged only if you voluntarily entered into this type of insurance.

Traditionally, it is necessary to accrue until the cumulative income of each employee from the beginning of the year exceeds 512,000 rubles (Resolution of the Government of the Russian Federation of November 24, 2011 No. 974). But then there’s an innovation: to the base that does not exceed 512,000 rubles, you apply a general insurance rate of 30 percent, and to that part of it that exceeds this limit - 10 percent in the Pension Fund.

Previously, the base for calculating contributions was 463,000 rubles, and the general tariff was 34 percent.

The general tariffs of insurance premiums in 2012 for extra-budgetary funds are (clause 1, article 58.2 of the Federal Law of July 24, 2009 No. 212-FZ) (see table 1).

Table 1

Example

The company pays contributions at a rate of 30%. Its employees have the following salaries: Ivanov - 56,000 rubles. per month; Petrov – 35,000 rubles. per month.

In October, Ivanov’s salary exceeded 512,000 rubles. (56,000 rubles X 10 months = 560,000 rubles). Therefore, from this month, earnings exceeding 512,000 rubles are subject to contributions at a rate of 10%.

The monthly amount of mandatory payments for contributions accrued on Ivanov’s salary will be (see table 2).

Petrov’s income did not exceed 512,000 rubles. (35,000 rubles X X 12 months = 420,000 rubles), therefore, monthly mandatory payments from his salary are accrued at a rate of 30% until the end of the year.

The amount of insurance premiums payable will be:

– from Ivanov’s salary – 169,600 rubles;

– from Petrov’s salary – 126,000 rubles. (RUB 420,000 X 30%).

The total amount of contributions payable at the end of the year will be:

– 169,600 rub. + 126,000 rub. = 295,600 rub.

table 2

Tariffs for beneficiaries

Certain categories of employers can take advantage of the right to reduced tariffs in 2012.

Firstly, the media (radio broadcasting and television (in the areas of recreation, culture, sports); publishing and printing). The following tariffs are established for them:

• Pension Fund – 20.8 percent;
• FSS of the Russian Federation – 2.9 percent;
• FFOMS – 3.3 percent.

Secondly, agricultural producers, Unified Agricultural Tax payers, public organizations of disabled people and social institutions created by them (100 percent ownership of the property of these organizations) and organizations where the average number of disabled people is at least 50 percent, and the share of their wages is at least 25 percent, as well as those who employ and pay for the work of disabled people of groups I, II, III. They calculate insurance premium rates at the following rates:

• Pension Fund – 16 percent;
• Federal Social Insurance Fund of the Russian Federation – 1.9 percent;
• FFOMS – 2.3 percent.

Thirdly, organizations in the field of information technology, residents of the technology-innovation special economic zone, paying income in this territory, business companies created after August 13, 2009 by budget-funded scientific and educational institutions of higher professional education, using the simplified tax system.

Such payers calculate contributions at the following rates:

• Pension Fund – 8 percent;
• FSS of the Russian Federation - 2 percent;
• FFOMS – 4 percent.

E. Yudakhina, expert editor

Since 2012, insurance premium rates have been reduced. Pension Fund specialists commented on the main changes (information dated December 8, 2011).

What changed

On January 1, 2012, amendments to federal laws dated July 24, 2009 No. 212-FZ, dated December 15, 2001 No. 167-FZ came into force. They were introduced by Federal Law No. 379-FZ of December 3, 2011.

As PFR specialists explained, the changes affected primarily the rate of insurance contributions, as well as preferential categories of employers entitled to a reduced rate of contributions.

In 2011, the total rate of insurance premiums was 34 percent (26% - contributions to the Pension Fund, 2.9% - contributions to the Social Insurance Fund, 3.1% - contributions to the Federal Compulsory Compulsory Medical Insurance Fund, 2% - contributions to the Federal Compulsory Compulsory Medical Insurance Fund). The maximum base for calculating insurance premiums was 463 thousand rubles.

Since 2012, the general rate of insurance premiums has decreased and is 30 percent, which is distributed among the funds as follows:

– 22 percent – ​​contributions to the Pension Fund;

– 2.9 percent – ​​contributions to the Social Insurance Fund of Russia;

– 5.1 percent – ​​contributions to the FFOMS.

Moreover, with regard to contributions to the Pension Fund of the Russian Federation, a division is provided not only into the insurance and savings parts (16% and 6%, respectively, for persons born in 1967 and younger, and for those born in 1966 and earlier - 22% for the insurance part ). Now both the insurance and funded parts are divided into joint and individual parts of insurance premium rates (Article 33.1 of Law No. 167-FZ). For persons born in 1966 and earlier, out of 22 percent, 6 percent goes to the solidary part, and 16 percent goes to the individual part of the tariff. For the “young” category of workers, the funded part of the pension consists entirely of the individual part of the insurance tariff (6%), and the insurance (16%) is divided into joint (6%) and individual (10%) parts.

As for the maximum value of the base for calculating contributions, it has increased and amounts to 512 thousand rubles this year. (Resolution of the Government of the Russian Federation of November 24, 2011 No. 974). And that is not all. For 2012 and 2013, an insurance premium rate is provided above the maximum base for calculating insurance premiums; it is 10 percent (Article 33.1 of Law No. 167-FZ, Article 58.2 of Law No. 212-FZ). Regardless of the employee’s age, this rate goes to finance the insurance part of the pension (in full - the solidary part of the insurance tariff).

In addition, the circle of insured persons for whose benefit the employer will pay has been expanded. Insured persons now include foreign citizens who have the status of temporarily staying in the territory of the Russian Federation. From their income it will be necessary to charge contributions to the insurance part of the pension at the rates provided for citizens of the Russian Federation (Article 22.1 of Law No. 167-FZ).

Reporting

In 2012, insurance premium payers will continue to submit reports to two funds: the Pension Fund of the Russian Federation and the Social Insurance Fund of Russia. As last year, reporting to the Pension Fund must be submitted no later than the 15th day of the second calendar month following the reporting period. Thus, the last reporting dates for 2012 are February 15, May 15, August 15 and November 15. Quarterly you will need to submit not only RSV-1 calculations, but also information on personalized accounting.

As in 2011, employers with more than 50 employees as of January 1, 2012 must submit reports in electronic form with a digital signature.

Important to remember

With income within 512 thousand rubles. The maximum insurance premium rate in 2012 is 30 percent. For amounts exceeding this limit, insurance contributions to the Pension Fund of the Russian Federation are charged in the amount of 10 percent.

Insurance premiums in 2012 have changed slightly compared to last year. In 2012, rates were slightly reduced and a regressive scale was introduced again. In general, such indicators can be considered positive.

The maximum size of the base for insurance accruals at basic rates in 2012 was 512,000 rubles (instead of 463,000 rubles last year). With a base above this value, contributions to the Pension Fund are reduced to 10%. Limitations on benefits - base 512,000 rubles.

Insurance premium rates in 2012.

Pension Fund - 22% (for persons born in 1967 and above - 16% - the insurance part of the labor pension, 6% - funded, for those older than 1967 (up to 1966 inclusive) the rate is 22% - on the insurance part of the labor pension).

Compulsory medical insurance - 5.1% (it is now considered FFOMS. There are no charges in TFOMS).

The total amount of accruals to wages is 30%.

Preferential rates (for persons born in 1967 and above - 14% - the insurance part of the labor pension, 6% - funded, for those older than 1967 (up to 1966 inclusive) the rate is 20% - on the insurance part of the labor pension).

Total amount of charges 20%

For agricultural producers (for persons born in 1967 and above - 10% - the insurance part of the labor pension, 6% - funded, for those older than 1967 (up to 1966 inclusive) the rate is 16% - on the insurance part of the labor pension).

Total amount of charges 20.2%

Insurance premiums for individual entrepreneurs (self-tax (fixed) in 2012 are calculated based on a base of 55,332 rubles.

Individual entrepreneurs pay insurance premiums in the following amounts:

FFOMS - 5.1%.

Total 31.1%

Individual entrepreneurs pay insurance premiums for employees in the same manner as organizations.

Who can take advantage of the benefits?

Based on amendments to Federal Law No. 212-FZ, clause 8, part 1, article 58 of July 24, 2009, benefits can be taken advantage of by enterprises and individual entrepreneurs using the simplified tax system, the main activities (whose revenue is at least 70% of all income) are the following :

1. Sewing production

2.Textile production.

3.Manufacture of leather, shoes and leather products;

4. Production of food products, mineral water and other soft drinks;

5. Communications and transport.

6. Furniture production

7. Production of rubber and plastic products, games and toys;

8. Retail trade in orthopedic products, medical and pharmaceutical products.

9. Repair of personal items and household products;

10. Education, healthcare, social services;

11. Information technology and media

12. Publishing magazines, newspapers and periodicals

13. Engineering services

14. Pharmacy organizations,

15. Cultural and sports institutions, etc.

Example of calculation of insurance premiums in 2012.

Salary of A.I. Krutov (born in 1968) in January 2012 amounted to 20,000 rubles. He works as a turner at a factory.

Contributions from his January salary:

20,000 * 16% = 3,200 rubles - the insurance part of the labor pension

20,000 * 6% = 1200 rub. - funded part of labor pension

20,000 * 2.9% = 580 rub. - social insurance

20,000* 5.1% = 1020 rub. - medical insurance

Total: 6000 rubles

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