People working in Russian Federation, become participants in the system of compulsory pension insurance (OPS). This choice allows you to hope to receive money when insured event. The fundamental concept of the OPS is the insurance premium for mandatory pension insurance. Let's consider how things are in matters of financing the PFR in 2020, who is entitled to benefits, what the tariff depends on.
The pension insurance system is a set of measures covering all participants in production activities. It is based on the principle of solidarity, which means the joint purposeful activity of such participants:
The following fundamental principle of the GPT concerns the fairness of accounting for the contribution of insured persons to the solidarity budget:
Pensions are assigned to participants in the MPI system in the event of:
Definition: insurance contributions to the pension budget are payments that form the basis of the future pension. They are calculated as a percentage of the official earnings of the participant in the OPS.
The following can become participants in the pension mechanism of the Russian Federation:
Thus, the following insurers bear additional costs under this item:
Self-financing payments:
When reforming the insurance mechanism in case of disability, the legislator provided for the possibility of participation in the distribution of contributions to the PFR by the worker himself. The essence of the innovation is:
For people employed in hazardous and hazardous industries, the employer deducts increased amounts to the FIU. This rule has been applied since 2013. At the same time, the amount of the additional tariff is determined on the basis of a special assessment of working conditions (Law No. 426-FZ). Its purpose is:
The calculation of the additional tariff is connected with the availability and results of a special assessment. Namely:
The usual (22%) amount of the contribution has a threshold, determined in ruble terms annually by the Government of the Russian Federation. An additional 10% will be charged on amounts exceeding the taxable base:
Attention: in some cases, employers are provided with benefits for making contributions to the Pension Fund for workers.
The authorities are carrying out a whole range of measures to stimulate the activities necessary for society. In particular, one of these measures is to reduce the base rate of payment to the pension system. In 2020, it is established for the following categories of payers:
Attention: the lowest rate of 6% applies to policyholders operating:
The functions of controlling fees to the solidarity budget are assigned to the PFR. To do this, the government agency is doing the following:
In addition, defaulters are punished. They may be subject to penalties and fines. Specific measures are provided in ch. 34, part 2 of the Tax Code of the Russian Federation.
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The participant of the system has the right to know about his insurance savings. The state has created all the legislative conditions for this. You can use them in two ways:
The logic of actions is as follows:
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June 27, 2017, 20:21 Oct 20, 2019 12:46 
A year has passed since the control of the payment of insurance premiums was again transferred to the Federal tax service. According to officials, the administration of contributions by tax inspectorates has a much better effect on their collection. Beyond the Foundation social insurance left only the collection of contributions in case of injuries and occupational diseases of workers. How to calculate and pay insurance premiums in 2018 - we will tell you all the changes and the latest news on this topic.
First, about the amount of contributions that each entrepreneur must make for himself in 2018, even if he does not conduct real activities or has no business income. The formula for calculating these amounts has changed compared to previous years. Now contributions are no longer tied to the minimum wage, which shows a rapid and significant increase - from 7,500 rubles at the beginning of 2017 to 9,485 rubles at the beginning of 2018.
It is expected that the minimum wage will equate to the minimum living wage already to . If we take into account that this amount is 11,163 rubles, then the previous linkage of the amount of insurance premiums to the minimum wage would have caused a sharp increase in IP payments for itself. To prevent this, the Government decided to set a fixed amount of insurance premiums for 2018.
Law No. 335-FZ dated November 27, 2017 changed the norms of Article 430 of the Tax Code of the Russian Federation, establishing individual entrepreneurs' insurance premiums for 2018 in a fixed amount:
Thus, each entrepreneur will have to pay for himself in 2018 at least 32 385 rubles, which, compared to previous year, means an increase of 4395 rubles. If the entrepreneur was not registered in this capacity for the whole year, then the annual amount is recalculated accordingly.
The rule for calculating the additional contribution for incomes over 300,000 rubles per year has not changed: 1% of the amount in excess of the limit is still charged for pension insurance. There is also a limit on the amount of contributions made by an entrepreneur for his or her pension insurance. The maximum contributions to the PFR in 2018 for an individual entrepreneur are 212,360 rubles: at the rate of 8 * 26,545 * 12 months * 26%. Individual entrepreneurs pay contributions to their social insurance voluntarily for themselves.
The table shows the mandatory payments of the entrepreneur in 2018, calculated according to the new law
The payment deadlines for IP payments have partially changed: a fixed amount of 32,385 rubles must be paid no later than December 31, 2018, and an additional 1% fee can now be paid later - until July 1, 2019, and not until April 1, as it was before.
IP Sergienko A.M. received in 2018 an income of 1.3 million rubles.The additional contribution for pension insurance will be ((1,300,000 - 300,000) * 1%) = 10,000 rubles. That is, the total IP Sergienko A.M. must pay for himself with such an income 42,385 rubles. At the same time, a fixed amount of 32,385 rubles must be transferred no later than 12/31/18, and 10,000 rubles can be paid both in 2018 and before 07/01/19.
For the convenience of paying taxes and insurance premiums, we recommend opening a current account. Moreover, now many banks offer profitable terms opening and maintaining a current account.
According to the new chapter 34 of the Tax Code of the Russian Federation, payers of insurance premiums (except for individual entrepreneurs without employees, notaries, lawyers engaged in private practice) are also persons making payments and other remuneration to individuals. This category includes:
Payers pay contributions at their own expense, and do not withhold them from payments to an individual. In 2018, insurance premium rates remained at the same level and generally amount to 30% of payments to employees. In addition, there are some categories of payers for whom the rate of insurance premiums in 2018 has been significantly reduced. In order to be able to make deductions at these reduced rates, the payer must comply with the mandatory conditions of Article 427 of the Tax Code of the Russian Federation.
Decree of the Government of the Russian Federation of November 15, 2017 No. 1378 established the maximum base for calculating insurance premiums in 2018:
Upon reaching these payments (separately for each employee), the payer pays contributions. If the payer is included in the preferential category, then after reaching the marginal base, contributions for pension and social insurance of the employee are not paid. As for payments for health insurance, their tariff does not change when the marginal base is reached.
Insurance premiums in 2018 the rates set Tax Code Russian Federation(table of common and reduced tariffs)
Pension insurance | Social insurance | Health insurance |
|
|---|---|---|---|
Policyholders not eligible for benefits until the contribution base limit is reached | 2,9% | 5,1% |
|
Non-eligible policyholders after reaching the contribution base ceiling | 5,1% |
||
1. Organizations and individual entrepreneurs on the simplified tax system, for certain types of activities (Article 427 of the Tax Code of the Russian Federation) 2. Pharmacies operating on UTII 3. IP on PSN, except for those engaged in trade, catering, rent 4. Non-profit and charitable organizations on the simplified tax system | |||
1. Economic companies and partnerships on the simplified tax system that implement inventions, patents, designs. 2. Or-ga-ni-za-tion and individual entrepreneurs who have entered into agreements with special economic zones for tech-no-to-implemented-ren-che-sky and tourist-sko-re-kre-a-tsi-on -nuyu de-I-tel-no-st | 13% | 2,9% | 5,1% |
| Accredited IT organizations | 8% | 2% | 4% |
Insurers in respect of crew members of vessels registered in the Russian International Register of Ships | |||
Participants of the Skol-ko-vo project in Russia | |||
1. Participants of the free economic zone on the territory of the Republic of Crimea and Sevastopol 2. Residents of the territory of rapid socio-economic development 3. Residents of the free port "Vladivostok" | 1,5% | 0,1% |
Additionally, a contribution is paid to the FSS for compulsory insurance from accidents at work and occupational diseases (from 0.2% to 8.5%). The terms for transferring contributions for employees have not changed: no later than the 15th day of the month following the reporting one (clause 3 of article 431 of the Tax Code of the Russian Federation).
Although since 2017 all functions for monitoring the payment of contributions (except for contributions for injuries) have been transferred to the Federal Tax Service, there remains reporting that must be submitted to the funds.
AT Pension Fund:
AT Social Insurance Fund:
AT tax office surrenders, which combines information that was previously included in RSV forms and 4-FSS. Hand over single calculation contributions are due no later than the 30th day of the following reporting period(clause 7 of article 431 of the Tax Code of the Russian Federation).
From 01/01/2014, insurance premiums for mandatory pension insurance are transferred to the Pension Fund of the Russian Federation in a single payment without a breakdown into insurance and funded parts (Article 22.2 of Federal Law No. 167-FZ of December 15, 2001). We will tell you about accumulative contributions to the Pension Fund in 2016 in our consultation.
In 2014 - 2018, for organizations and individual entrepreneurs that make payments to individuals and are not entitled to reduced tariffs, the following tariffs for insurance premiums for compulsory pension insurance are applied:
The maximum value of the base for calculating insurance premiums to the Pension Fund of the Russian Federation in 2016 is set at 796,000 rubles (Government Decree No. 1265 dated November 26, 2015).
The PFR distributes the amount of insurance premiums transferred by a single payment document to the insurance and funded parts of the employee’s labor pension independently, taking into account the pension option chosen by such an employee.
If the policyholder repays the debt on funded contributions formed before 01/01/2014, then this amount must be paid by a payment order separate from the insurance part according to the following CCC:
In 2016, the employer can transfer funds to the funded part of the employee's pension:
You need to think about your future now. Even if the pension is still far away, its size depends on contributions to the pension fund (PF), which are already made by the employer today. So, what is an OPS and the nuances associated with it, we will describe below. Also, focusing on important points this reform.
PSO insurance premiums are payments that form a pension fund, guaranteeing every worker the right to receive pension benefits when he reaches the appropriate age.
The amount of the contribution is calculated for each employee separately and depends on the size of the salary. Please note that the mandatory insurance premiums are fixed at the state level.
Employers pay them forcibly, and if the payment is not received on the PF account in a timely manner, the employer will face penalties.
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The OPS system has been operating in the Russian Federation for 15 years. This approach is used today to form pensions for the majority of working citizens of Russia.
Foundation for a future pension insurance transfers, which are paid by the employing company in the PF for each employee. The amount of such a contribution is 22% of the salary.
The individual insurance premium rate for the OPS is taken into account on the personal personal account of the insured citizen, which can be obtained from the Pension Fund when applying for a job or by contacting the territorial pension fund on your own.
As mentioned above, SNILS is drawn up by the employer when concluding an employment contract or when a citizen personally applies to the Pension Fund.
If the document is drawn up by the employer, then he has two weeks during which he is obliged to apply to the Russian Federation with an employee questionnaire.
A certificate of OPS and SNILS is produced for no more than three weeks. After that, the PF transfers the documents to the employer, and he - to the employee.
If SNILS is green a plastic card- lost, it can be restored by writing a statement to the personnel department, or by contacting the Pension Fund personally. The duplicate is made one month.Employers are fundamental participants in the pension system of the Russian Federation. The premiums paid by companies are the future pensions of their employees.
In turn, the Pension Fund, into which payments are received, is the administrator of contributions for medical and pension insurance.
The sizes of transfers of the main categories of payers for 2020 are indicated in the table below:
Insurance premiums are payments transferred to without fail to the PF budget. The ultimate purpose of these payments is to receive pensions under the OPS.
Insurance premiums for citizens of the Russian Federation working for hire are paid by the employer no later than the 15th day. Individual entrepreneurs, notaries, lawyers transfer fees in a fixed amount.
Employers transfer monthly to the pension fund - 22% of the salary of each employee. Further, contributions are converted into points and form a future pension.
Do you want to know what is the indexation of old-age pensions for working pensioners? For information, you need to go to.
If you are looking for information about that, then you should follow the link provided.
Today in the Russian Federation, three types of pension provision can be distinguished:
The procedure for calculating and transferring contributions to the PF for a mandatory PS is provided for by a number of laws and other regulatory documents.
To date, this issue is regulated:
The budget of the pension fund is annually formed on the basis of a special law. The activities of the PF are regulated by a decree of the government of the Russian Federation.
Each employer is obliged, at his own expense, to transfer an insurance premium to the territorial pension fund - 22% of the employee's salary.
Many people still ask the same question, how this percentage is distributed between the funded and insurance pensions. Until 2014, the distribution was as follows: funded - 6% and insurance - 16%.
Since 2014, the funded pension has been “frozen”, and the entire contribution, which is 22%, is paid into the insurance pension account.
Please note that an individual has the right to manage funded pension and can transfer it to a non-state pension fund.You can get advice on how to do this by contacting the PF personally or by studying the information on the PF official website.
It is necessary to pay contributions to OPS and CHI on a monthly basis, no later than the 15th day.
The fees for 2020 are as follows:
Please note that currently 796 thousand is the limit for which the insurance premium is charged.
Since 2002, the pension of all working citizens of the country has been formed according to a new principle.
Every employed citizen must register with the OPS. This system obliges each employer to pay mandatory contributions to the pension fund for each employee.
Currently, the contribution rate is 22% of wages.
Insurance premiums received by the PF are recorded on the personal personal account of each citizen.
Subsequently, insurance premiums are converted into special points. The size of the future pension depends on the number of points, seniority.
It is necessary to issue an OPS certificate and receive a “green card” of SNILS in the Pension Fund. To do this, you must fill out an application and provide a civil passport.
Persons under the age of 14 must come to the PF with one of the parents with a birth certificate.
If an individual is already 14 years old, you can apply to the PF fund on your own.
Please note that when applying for a job, the employer must independently submit an application for inclusion in the OPS system of his employee and obtain a certificate of OPS and SNILS within 2 weeks.
The legislation clearly defines the payers of the insurance premium:
The transfer of mandatory insurance premiums is made for the previous month no later than the 15th day.
If the end date falls on a weekend or non-working day, payment must be received on the next business day.
Please note that if the employer accrued, but did not transfer the contribution within the period specified by law, then the payment is recognized as arrears and is subject to immediate collection.
Since 2002, the formation and deduction to the Pension Fund has been carried out according to new rules. For the past 15 years, every citizen of the Russian Federation has been required to register with the Pension Fund and obtain a certificate of OPS and SNILS.
On the personal account of each citizen of the Russian Federation, contributions, insurance experience are taken into account.
In the future, when an insured event occurs or the age at which a citizen has the right to retire is reached, the Pension Fund promptly accrues a pension, and, if necessary, recalculates.
Insurance premiums- this is a non-tax fee that all organizations, as well as individual entrepreneurs in the Russian Federation, are required to pay.
Insurance premiums include:
insurance premiums for compulsory pension insurance (OPS) paid to the Pension Fund of the Russian Federation;
insurance premiums for compulsory social insurance for temporary disability and in connection with motherhood, paid to the Social Insurance Fund of the Russian Federation;
insurance premiums for compulsory medical insurance (OMI) paid to the Federal Compulsory Medical Insurance Fund of the Russian Federation;
insurance premiums for injuries (insurance premiums for compulsory social insurance against accidents at work and occupational diseases).
Issues of insurance premiums are regulated by a number of federal laws.
Chief among them is the federal law dated July 24, 2009 N 212-FZ, which introduced a system of insurance premiums in the Russian Federation.
Law 212-FZ establishes:
circle of contributors;
taxable object and base;
rates of insurance premiums;
the procedure for paying insurance premiums and control over their payment;
liability for violation of legislation on insurance premiums;
the procedure for appealing against acts of regulatory bodies and actions (inaction) of their officials.
Payers of insurance premiums (insurers) are those persons who are required by law to pay contributions to compulsory social insurance.
Payers of insurance premiums include:
1. Persons making payments and other remuneration to individuals (under labor or certain civil law contracts):
organizations;
individual entrepreneurs;
heads of peasant farms;
individuals who are not recognized as individual entrepreneurs, but who use the hired labor of others individuals to solve their everyday problems (for example, when a nanny for a child or a housekeeper is hired).
2. Individual entrepreneurs, lawyers, notaries, private detectives and other persons who carry out private practice pay insurance premiums for themselves and do not make payments to other individuals.
If the payer of insurance premiums belongs simultaneously to several specified categories (for example, a notary with employees), then he calculates and pays insurance premiums for each reason.
For organizations and individual entrepreneurs, the objects of taxation are payments and other remuneration accrued:
In favor of individuals working under civil law contracts and employment contracts, the subject of which is the performance of work, the provision of services, with the exception of remuneration accrued in favor of individual entrepreneurs, lawyers, notaries and other persons who carry out private practice;
on the alienation of the exclusive right to works of science, literature, art;
publishing license agreement;
a license agreement on granting the right to use a work of science, literature, art;
In favor of individuals subject to compulsory social insurance in accordance with applicable law.
The base for calculating insurance premiums for payers of insurance premiums is equal to the amount of payments and other remunerations accrued by payers of insurance premiums in favor of individuals, with the exception of amounts not subject to insurance premiums for the billing period.
At the same time, the base for calculating insurance premiums is calculated separately for each individual from the beginning of the billing period at the end of each calendar month on an accrual basis.
The calculation of the base takes into account remuneration paid both in cash and in kind.
The base for payments in kind is the cost of goods (works, services) received by an individual.
For payers of insurance premiums, periods have been established for summarizing the payment of contributions - settlement and reporting periods.
The settlement period for insurance premiums is a calendar year.
According to its results, the formation of the base for insurance premiums for the year is being completed, the amount of contributions payable to the budgets of the funds is determined.
Reporting periods are the first quarter, six months, nine months, calendar year.
Based on the results of the reporting periods, policyholders making payments to individuals must submit off-budget funds calculations for accrued and paid insurance premiums.
For organizations and individual entrepreneurs, the date of payment and remuneration is:
The day when payments and other remunerations are accrued in favor of the employee (an individual in whose favor payments and other remunerations are made).
For individuals not recognized as individual entrepreneurs:
The day of making payments and other remuneration in favor of an individual.
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Insurance premiums: details for an accountant
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