The amount of insurance premiums paid by the employer. What are contributions to the Pension Fund and how to calculate them? Kbk for personal income tax payment

Individual entrepreneurs and organizations that are employers are required to pay monthly insurance contributions for pension, medical and social insurance to employees working under employment contracts. Federal Tax Service of the Russian Federation. Contributions for injuries are still paid to the Social Insurance Fund.

Note: since 2017, the procedure for paying and reporting on insurance premiums has changed, this is due to the transfer of control over insurance premiums to the Federal Tax Service of the Russian Federation and the entry into force of the new Chapter 34 of the Tax Code of the Russian Federation “Insurance Premiums”.

From payments to individuals under civil law contracts, it is necessary to transfer contributions only to pension and health insurance (contributions for accidents are not transferred in any case, and contributions for temporary disability are transferred only if such a clause is specified in the contract).

Payments to employees who are legally exempt from paying insurance premiums are listed in Art. 422 of the Tax Code of the Russian Federation.

note that individual entrepreneurs, in addition to paying insurance premiums for employees, must additionally transfer insurance premiums to individual entrepreneurs “for themselves.”

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Insurance premium rates for employees in 2019

In 2019, insurance premiums must be paid at the following rates:

• For pension insurance (PPI) – 22% .
• For health insurance (CHI) – 5,1% .
• For social insurance (OSS) – 2,9% (excluding contributions from accidents).

At the same time, some individual entrepreneurs and organizations have the right to use reduced tariffs(see table below).

In 2019, the limits for calculating contributions changed:

• on OPS - 1 150 000 rub. (in case of excess, contributions are paid at a reduced rate – 10% );
• on OSS - 865 000 rub. (if exceeded, contributions are no longer paid);
• for compulsory medical insurance – the limit has been abolished.

note, that in 2019, benefits on insurance premiums were canceled for most individual entrepreneurs and organizations. In particular, this affected individual entrepreneurs with a patent, as well as representatives of SMEs working in the social and industrial spheres and using the simplified tax system. Reduced tariffs were left only for NGOs and charitable organizations. More details on insurance premium rates can be found in the table below.

General rates for insurance premiums in 2019

Reduced rates for insurance premiums in 2019

Note: benefit recipients, in case of exceeding the limits of 1,150,000 and 865,000 rubles. There is no need to make social and pension insurance contributions.

Additional tariffs for insurance premiums in 2019

Note: additional contributions are paid regardless of the limits of 1,150,000 and 865,000. Moreover, companies that have assessed working conditions can pay additional fees. contributions to pension insurance at special rates (clause 3 of Article 428 of the Tax Code of the Russian Federation).

Procedure and terms for payment of insurance premiums

Insurance contributions to the Federal Tax Service and the Social Insurance Fund must be transferred monthly no later than the 15th next month. If the last day coincides with a weekend or holiday, the final due date for payment of contributions is postponed to the next working day.

Payment of pension insurance contributions

Payment of health insurance premiums

Payment of social insurance contributions

Insurance premiums are transferred to two kinds compulsory social insurance:

• in case of temporary disability and in connection with maternity in the Federal Tax Service of the Russian Federation;
• from accidents at work and occupational diseases in the Social Insurance Fund.

The amount of insurance premiums for temporary disability is 2,9% from salary, but may vary depending on the benefit applied ().

Accident insurance premiums range from 0,2 before 8,5% depending on which professional risk class your main type of activity belongs to.

In 2019, the budget classification codes for transferring social insurance contributions did not change:

• KBK 182 1 02 02090 07 1010 160.(in case of temporary disability);
• KBK 393 1 02 02050 07 1000 160.(from industrial accidents).

You can find out the remaining payment details by contacting the territorial office of the Social Insurance Fund and the tax office at your place of registration.

Note: insurance premiums must be paid and reported in rubles and kopecks.

Reporting on insurance premiums

The sliders below list all the reports that need to be submitted for insurance premiums in 2019: SZV-STAZH, which reflects information about the insurance experience of insured workers. This report must be submitted to the Pension Fund every year, no later than March 1 of the following year.

Reporting to the Social Insurance Fund

Every quarter, you must submit a calculation to the Social Insurance Fund in form 4-FSS. Starting from January 1, 2017, in the calculation of 4-FSS it is necessary to reflect only information on injuries And occupational diseases.

In 2019, the deadline for submitting reports to the Social Insurance Fund depends on its form:

• Electronically – no later 25th
• On paper – no later 20th date of the month following the reporting quarter.

note, starting from 2015, all employers whose average number of employees exceeds 25 people (previously there were 50 people) must submit reports only in electronic form with an enhanced qualified electronic signature (UKES).

Each employer is required to pay insurance contributions to three extra-budgetary funds - the social insurance fund (SIF), the medical fund (CHF) and the pension fund (PFR). When an insured event occurs, the funds make appropriate payments as provided by law. When employees reach retirement age, it is considered an insured event for the calculation of a pension by the Pension Fund of the Russian Federation. Other funds pay benefits to the employee in the event of disability, injury, or maternity leave. The legislative basis for the deduction of insurance premiums is Federal Law No. 212-FZ of July 4, 2009. Any organization that pays salaries to its employees or pays remuneration to contractors is required to pay insurance premiums. In addition, individual entrepreneurs (IP) and individuals (not individual entrepreneurs) who pay wages or remuneration to employees are required to pay contributions. This category also includes those running private practices (notaries, lawyers, etc.) and all those who work for themselves, but do not use hired labor.

When are contributions due?

Let's take a closer look at contributions to the Pension Fund. What exactly are they made for? Just like medical and contributions to the Social Insurance Fund, contributions to the pension fund from salaries are carried out in accordance with employment contracts. In addition to wages, deductions are made from monthly, quarterly and annual bonuses, vacation pay and compensation for unused vacation. For individuals who are not full-time employees, such payments are made in the presence of a copyright or civil law contract. An exception is if a contractor with individual entrepreneur status pays his own fees. Also, contributions are not charged on property rented from employees. Article 9 of the Law lists all payments that are not subject to pension taxation. This is, for example, sick leave benefits, compensation, daily allowances during business trips, etc. The taxable base of each employee (contractor) is calculated on an accrual basis from the beginning of the calendar year. Thus, its full amount corresponds to annual earnings. From January 1, the base is reset to zero and the calculation begins anew. At the same time, its amount for medical and contributions to the Social Insurance Fund has a limit established by law. And for pension contributions the base is not limited.

What is the monthly contribution amount?

How can an employer calculate the correct amount of monthly contribution to, say, the Pension Fund? To do this, he is obliged to add up all taxable payments accrued from January 1, including the current month. Then multiply the amount by the insurance rate. Then, from the received sum, subtract the contributions already accrued from the beginning of the year. The remaining amount is the required monthly payment. The deadline for transferring all mandatory contributions is set no later than the 15th day of the next calendar month. If it is a weekend or holiday, the period is extended by one working day. Reporting periods for employers are quarter, half-year and calendar year. The report must be submitted no later than the 15th day of the month, the second after the reporting period. Within the same time frame, employers are required to provide personalized reporting to the Pension Fund. This is information about the length of service and insurance contributions of each employee individually. If the staff consists of more than 50 people, such reporting is carried out in electronic form. The same applies to newly created organizations.

Where do our contributions go?

Why are contributions to the Pension Fund needed? The Pension Fund of the Russian Federation is the country's largest organization providing state socially significant services to citizens. It was founded in 1990, and its divisions operate in every region of Russia. The functions of the fund are state management of funds of the entire pension system and ensuring the pension rights of citizens. The budget is approved by the State Duma. More than forty million citizens who have reached retirement age and about 20 million beneficiaries receive pensions and social benefits from the Pension Fund. It is in charge of benefits for disabled people, veterans, Heroes of the Soviet Union and the Russian Federation, issuing certificates and paying maternity capital.

How is the pension determined?

Contributions to the pension fund consist of insurance and savings parts. Both parts are intended to form a pension. Since 2014, the rules for the formation of these units have changed significantly. Two different schemes for distributing contributions have emerged. Workers born in 1967 and younger are given the right to determine their own tariff. They can keep the rate of the funded part of their future pension in the same amount (6% of income), thereby increasing the insurance part to 14%, or lower it to 2%. The right to such a choice is enshrined in Law No. 243-FZ, adopted on December 3, 2012. The employee must confirm his choice with a statement. If he does not do this, by default from 2014 the funded part of the pension will be 2%.

What should private entrepreneurs do?

Contributions to the pension fund of individual entrepreneurs (individual entrepreneurs) are also required by law and are determined in a fixed amount. These payments must be made even if the entrepreneur did not carry out any activities during the reporting period and had no income. This practice seems extremely unfair, but the law does not provide for other options. The amount of payments is related to the current minimum wage. If there is no income, the entrepreneur (as well as a lawyer or notary) has the right to prove in court the insuperability of the circumstances due to which the business activity was terminated. If he fails to do this, insurance premiums will be collected from him forcibly.

How can I find out my own deductions?

Every year, the pension fund informs citizens about accrued amounts through the postal service. How can I find out my own contributions to the pension fund without waiting for such a letter? To do this, it is enough to have your pension insurance certificate number at hand. After registering on the government services portal and logging into your personal account, you will need to select from the menu to receive an extended extract from the Pension Fund. The information displayed on the monitor can be easily printed. If the Internet is unavailable for some reason, you can write an application to your PF branch, for which you will need to find out its number and postal address.

If an entrepreneur has decided to expand his business by hiring employees, then he needs to familiarize himself with the information about what obligations he has in connection with this. In this case, you will have to make additional contributions for employees, as well as report to tax authorities and funds.

In the article we will consider what taxes and contributions additionally need to be paid, some points of calculation, types of reporting and, of course, fines for violating these points.

For an entrepreneur, there are only two types of payments for his employees: personal income tax (NDFL) and insurance premiums. Let's take a closer look at each type.

Personal income tax for individual entrepreneurs in 2018

The tax rate is specified in Article 224 of the Tax Code of the Russian Federation. For residents of the Russian Federation, income from work (this can be salary, vacation pay, etc.) is taxed at a rate of 13%. Most often, it is this rate that is applied to the income of individual entrepreneurs.

How to reduce tax?

A taxpayer can reduce his tax burden by using tax deductions. They are provided to the employee upon his application with the provision of documents confirming the deduction.

1. Standard deductions.

3000 rubles per month for military personnel, disabled people of the Second World War, and persons exposed to radioactive radiation.

500 rubles per month for WWII participants, people who gave their own bone marrow to save someone else’s life, disabled people from childhood or any of the 3 groups, prisoners of concentration camps and others.

Tax deduction for the first and second child is 1,400 rubles, for the third and subsequent children in the amount of 3,000 rubles per month, for disabled children under 18 years old - 12,000 rubles for each child.

Standard deductions are provided until the employee’s income reaches 350,000 rubles. Once income reaches this level, the standard deduction is no longer available.

2. Social deductions.

A deduction equal to the amount of donations made to various charitable causes.

A deduction in the amount of payment for the education of the employee himself or his children (own or adopted).

A deduction in the amount of paid medical services, if they are included in a special list of the Government of the Russian Federation.

A deduction in the amount of additional employee contributions to the funded or insurance part of the pension.

All of the above deductions, except for donations, can be applied within the maximum income of an individual, set at 120,000 rubles per year, and are regulated by Art. 219 of the Tax Code of the Russian Federation.

3. Property deductions.

A deduction in the amount of funds spent on the construction or purchase of a house, apartment, or land plot for development.

A deduction in the amount of repaid interest on targeted loans or borrowings.

4. Professional deductions.

Such deductions are received by employees who work under civil law contracts (GPC), persons who have received royalties for a newly created or performed work of science or art.

Formula for calculating tax:

Personal income tax = (employee’s monthly income – tax deductions) × 13%

Personal income tax payment

Article 226 of the Tax Code of the Russian Federation establishes that tax agents are required to transfer calculated and withheld personal income tax no later than the day following the day the income is paid to the taxpayer.

Personal income tax reporting for employees in 2018

Tax agents provide the following personal income tax reporting:

If previously tax agents submitted only an annual report, then on January 1, 2016, Law No. 113-FZ of 05/02/2015 came into force, according to which every employer must submit personal income tax reports quarterly. That is, you need to report no later than the last day of the month following the reporting quarter.

“Calculation of the amounts of personal income tax calculated and withheld by the tax agent” is filled in with an accrual total; the only thing worth paying attention to is that Section 2 of this form is formed for the last reporting quarter. The Calculation provides generalized data on calculated and transferred taxes for all employees.

Unlike the previous form, Certificate 2-NDFL contains information for each income recipient. The current form of the certificate was approved by Order of the Federal Tax Service of Russia No. ММВ-7-11/485@ dated October 30, 2015, and has been used since December 8, 2015.

It is compiled (based on data in tax registers) for each of its employees and submitted to the tax office once a year no later than April 1, and if it is impossible to withhold personal income tax - before March 1.

Penalties

The legislation of the Russian Federation provides for the following liability for violations in personal income tax reporting:

1. For each 2-NDFL certificate not submitted on time - a fine of 200 rubles.
2. In case of violation of the deadlines for filing 6-NDFL, a fine of 1,000 rubles will be charged for each full or partial month of delay.
3. Suspension of transactions on bank accounts is provided after 10 days of delay in reporting for the calculation of 6-NDFL.
4. For providing false information - a fine of 500 rubles for each document. If you correct errors yourself before the tax audit, no fine will be charged.

Individual entrepreneur insurance premiums for employees in 2018

In addition to taxes, individual entrepreneurs pay insurance premiums for employees. From these amounts, pension savings are used for employees and sick leave is paid.

In 2018, payments must be transferred to the tax and social insurance funds.

The calculation is made by multiplying the base (accrued salary) by the tariff.

In 2018, the following tariffs for insurance premiums were established:

• 22% - pension insurance;
• 5.1% - health insurance;
• 2.9% - social insurance (in case of temporary disability and in connection with maternity);
• 0.2-8.5% - insurance for occupational diseases and injuries (depending on the type of activity).

There is also a reduced rate. It can be used by individual entrepreneurs engaged in preferential activities. Data in Table: Insurance premiums in 2018. Table of general and reduced tariffs.

When calculating the base for accrual, you need to know that almost all payments to an employee under an employment contract (salary, bonus) are subject to contributions, but there are a number of benefits. In Art. 422 of the Tax Code contains a list of payments that are not subject to taxation (state benefits, compensation for harm caused to health, financial assistance, tuition fees, payment of interest on loans for housing).

Healthy. By using these payments, you can reduce the tax burden of an entrepreneur.

If a civil contract is concluded with an employee, then only contributions to pension and health insurance are necessarily paid; social insurance is paid only if this clause is specified in the contract.

There is also a certain limit after which contributions are not charged or a reduced rate is applied.

In 2018, limits for accrual:

• PFR - 1,021,000 rubles (in case of excess, contributions are paid at a reduced rate - 10%).
• Compulsory medical insurance (health insurance) - the limit has been cancelled.
• ‎FSS - 815,000 rub. (if the limit is exceeded, contributions are not charged or paid).

Payment of insurance premiums for individual entrepreneurs in 2018

Payments are made monthly until the 15th.

Current KBK 2018:

• Pension insurance: KBK 182 1 02 02010 06 1010 160
• Medical insurance: KBC 182 1 02 02101 08 1013 160
• Social insurance: KBK 18210202090071010160 (in case of temporary disability);
• In the Social Insurance Fund (payment in rubles and kopecks);
• Social insurance: KBK 393 102 02050 07 1000 160 (from accidents at work).

Individual entrepreneur reporting for employees in 2018

The report Calculation of insurance premiums (generated on an accrual basis) is submitted to the Federal Tax Service quarterly no later than the 30th day of the following month:

• for the 1st quarter of 2018 - no later than April 30, 2018;
• for the first half of 2018 - no later than July 30, 2018;
• for 9 months of 2018 - no later than October 30, 2018;
• for 2018 - no later than January 30, 2019.

If there are more than 25 employees, then reporting is submitted in electronic format.

It is provided electronically by the 25th, in paper form by the 20th:

• for 2017 until January 22, 2018 / until January 25, 2018;
• for the first quarter of 2018 until April 20, 2018 / until April 25, 2018;
• for the first half of 2018 until July 20, 2018 / until July 25, 2018;
• for 9 months of 2018 until October 22, 2018 / until October 25, 2018.

Healthy. It is possible to apply a tax deduction for the amount of insurance premiums. Paying insurance premiums on time is also profitable, i.e. in this case, the tax on the simplified tax system and UTII can be reduced by up to 50% by the amount paid in the contribution.

Note! You can easily prepare and submit reports using the online service “My Business” - Internet accounting for small businesses. The service automatically generates reports, checks them and sends them electronically. You will not need to personally visit the tax office and funds, which will undoubtedly save not only time, but also nerves. You can get free access to the service by

What are insurance premiums? What insurance premiums are in effect today? What rates of insurance contributions to the Pension Fund, Social Insurance Fund and Compulsory Medical Insurance Fund are provided for by law? What is the reporting on insurance contributions to these funds?

Insurance premiums are payments to extra-budgetary funds that are calculated and paid by the employer from the income of his employees.

Since 2017, the administration of insurance premiums has been transferred to the Federal Tax Service, and therefore a new reporting form has been created - calculation of insurance premiums, which must be submitted instead of 4-FSS and RSV-1.

As of today (2014), the employer is required to pay insurance contributions to the following funds:

• Pension Fund of Russia (PFR);
• Social Insurance Fund (SIF);
• Compulsory Health Insurance Fund (MHIF).

For this purpose, it is used in accounting.

You must submit a report to the Social Insurance Fund in Form 4-FSS. It is due by the 15th day of the month following the reporting quarter: by January 15, by April 15, by July 15, by October 15. Since 2015, the deadlines for filing 4-FSS have changed, details. You can download the 4-FSS form and a sample of how to fill it out at

How much and who makes contributions to the Pension Fund? What are these funds used for?

These issues concern not only employers, but also employees. Any future pensioner, that is, each of us. After all, the amount of contributions to the Pension Fund directly determines in the future. It would be a good idea to check the reliability of your employer in terms of payment of contributions.

Until 2010, a unified social tax was established in Russia. After 01/01/2010, instead of paying such a tax, mandatory insurance contributions to state funds were introduced. This is a pension fund, social insurance fund and compulsory health insurance fund. The Pension Fund administers insurance contributions for pensions and health insurance.

Who makes contributions to the Pension Fund and when?

Contributions to the Pension Fund are a guarantee of security for the citizen. These are measures taken by the state to ensure payments to pensioners in the future. , and so on. At the same time, insurance contributions also provide payment of some social benefits (), and fixed payments towards pensions.

The following are required to make contributions to the Pension Fund:

• organizations that make payments under labor and paid (for remuneration) civil contracts to individuals;
• individual entrepreneurs: for themselves and those persons to whom they paid money or otherwise paid for labor, work, services under any kind of contracts;
• individuals, if they have made payments under contracts and in the case where they are not individual entrepreneurs;
• lawyers, notaries and other categories of self-employed citizens.

That is, even in everyday life, if we use the services of another person, we are obliged to make contributions to the Pension Fund for such individuals. In what follows, we will refer to all payers of contributions to the Pension Fund as employers. Since currently the main payer is organizations and individual entrepreneurs.

The amount of contributions to the Pension Fund for pensions by employers

Let’s immediately make a reservation that, unlike personal income tax, which is calculated based on the employee’s salary, bonuses, and regional coefficient, insurance contributions are not included in wages. That is, the employee receives wages minus personal income tax. But the employer also pays money to the Pension Fund based on the employee’s income. However, this amount is not included in the employee's salary. This means that it is not deducted directly from earnings.

The actual amount of contributions to the Pension Fund depends on the category of the payer. For organizations that are subject to the general taxation regime, i.e. for most, in 2019 this amount will be 22%. And plus 10% in the event that the size of the base (total income) for each employee is more than 1,150,000 rubles. This limit will also change in 2020. Every year the Government of the Russian Federation adopts a resolution establishing this size. The base is determined separately for each employee for each month from the beginning of deductions for him and on a cumulative basis.

Since 2019, organizations that are on a simplified taxation system, individual entrepreneurs on patents, are switching to general tariffs. In 2017-2018 they contributed 20%. Now – 22%. And plus 10% if they exceed the maximum base.

Additional tariffs for insurance contributions to the Pension Fund have been introduced for employers who have workplaces with hazardous and hazardous industries, i.e. in favor of persons entitled to a preferential pension. The tariff is determined based on an assessment of working conditions and the assigned class.

Reduced tariffs of the Tax Code (Article 427) are provided for charitable organizations on a simplified taxation system, for organizations operating in the field of information technology development, etc.

Deductions must be made before the 15th of every month(payment is for the previous month).

Contributions to the Pension Fund of the Russian Federation by individual entrepreneurs and self-employed citizens

The self-employed population (lawyers, heads of the KHL, etc.)) pays a fixed contribution to the Pension Fund for themselves. In 2019 it is 29,354 rubles. And if the income exceeds 300,000 rubles, then plus 1%. It is from the amount of income exceeding these 300,000 rubles. In 2020, the fixed payment is RUB 32,448. Such payment is made before December 31 by each individual entrepreneur for himself, as well as by persons with the status of lawyer, private notary, etc.

Self-employed citizens who pay a special tax - 4 or 6% (for now an experiment in some regions) payment of contributions to the Pension Fund of the Russian Federation depends on their personal desire.

How to check the amount of contributions to the Pension Fund

Pension contributions generated on an individual personal account can be found through the government services portal. You can also order a certificate on the Pension Fund website, in your personal account on the Pension Fund website. Or by contacting the Pension Fund in person at your place of residence. You must have SNILS and a passport with you. Another person can find out information about contributions to the Pension Fund only if the corresponding information is available.