When calculating the conditional amount of the insurance pension, the following indicators are used that are relevant for 2020:
In 2020, about 1.5-2 million citizens will retire. However, even younger people should not wait and be interested in future old-age benefits even now. The pension calculator calculates how much a person will receive if he retires this year at current wages and other parameters. It shows an approximate result.
The exact amount will be known after applying for retirement and calculating all rights and benefits, you can always see it at. An analysis in advance helps to determine future financial support in old age and create motivation for honest regular contributions to a retirement account.
Pension calculator on the site www.pfrf.ru
After the reform for the calculation of pensions, IPC was added to the influencing factors - the Individual Pension Coefficient. Calculating it is quite simple by entering into the form on the website the salary before deduction of personal income tax. In another way, IPC is called pension points. They affect old-age insurance benefits, which are calculated by multiplying points by the price of one point in a particular year and adding these values.
Conditions for receiving old age benefits:
Important: The number of points per year is limited. In 2020, this is 9.13, and in 2021, 10 for citizens who do not have pension savings. Otherwise, other figures appear: up to 6.25% in 2021.
Worth remembering: the state regularly indexes the insurance pension, while the funded one is in the NPF or the Criminal Code, depending on the desire of the citizen, and is not subject to indexation. Proven funds invest these funds in financially profitable projects, increasing the client's income. If the programs turn out to be a failure, then the client can only hope for the amount that he has already contributed earlier.
IPC can be charged not only by seniority, but also in some situations described in the law.
1.8 points are awarded for one year of care for the following category of citizens:
1.8 is also credited for one year of military conscription. If a parent takes a year off to care for a second child, then he will be awarded 3.6 points, and for the third and fourth - already 5.4.
The Pension Fund encourages people to retire as late as possible by offering a 36% and 45% points increase in the fixed benefit and insurance cash benefit, respectively, if a citizen applies 5 years after becoming eligible for old age security. In 10 years, the fixed payment will increase by 2.11, and the insurance - by 2.32.
Military pension also has its own calculation formula:
There are three types of military pension:
Important: if 20 years of service is not recruited, the pension is calculated according to the mixed length of service.
The amount of the fixed payment in 2020 is RUB 5,686.25 for persons who have reached retirement age. Depending on the category of pensioners, it may vary:
Indexation of the fixed part takes place every year on February 1, taking into account the growth of inflation. From April 1, annually, the Government may consider the issue of raising it, based on the income of the PFR.
The insurance pension includes four periods of earned funds:
In 2020, the value of one point is 93,00 . It grows from year to year, taking into account indexation and inflation. The formula for calculating the pension: multiply the number of points by the cost of one and add the fixed payment. Let's say there are 70 points in the account, then the insurance cash benefit will be 70 x 93.00 +4982 = your pension.
The number of points depends on the work experience of a citizen and his deductions, while the other two indicators are set by the state annually and indexed.
Since 2015, the funded pension (NP) ceases to be part of the labor pension and becomes an independent type of old-age benefits. Its amount depends on the length of the payment period.
Formula for calculating: the amount of pension savings is divided by the number of months of the expected payment period.
NP is formed in several ways:
An insured person of retirement age is entitled to receive NI if his savings in the pension account are at least 5% of the amount of the old-age insurance benefit. The fixed payout and the amount are also taken into account. funded pension, which is calculated as of the day of her appointment. Otherwise, when the ratio is less than 5%, the citizen has the right to request a lump sum payment, when the accumulated amount is paid at a time without monthly division.
In addition, a citizen receives NP regardless of receiving other cash benefits.
Earlier information about pension savings reported the FIU, and now the citizen himself can familiarize himself with them at any time:
Important: to create an account on the State Services portal, you will need a passport number and series, as well as SNILS. After gaining access to the sections of the site, open the tab “ Pension Fund RF" for further information. In case of difficulties Hotline provide solutions to the problem. Number: 8 800 100-70-10.
About 10 million citizens are working pensioners, and in 2020 the Government may leave this category without pensions. These include persons who receive wages and make contributions to the fund, as well as the self-employed. Since the beginning of 2020, pension payments have been increased by 3.7%. Accrual of points for seniority is possible in the amount of not more than 3 and in total it is 244.47 rubles.
The PFR pension calculator allows you to calculate your future pension online and form your own opinion on how to adequately provide for old age. It is not suitable for military personnel and employees of law enforcement agencies who do not have employment experience in civilian areas.
All calculations are approximate, the exact figure will be obtained after applying for the appropriate cash assistance, when in each case all pension rights and benefits will be calculated. For ease of calculation, some factors are assumed to be constant, taking into account the fact that the retiring person will receive it in the current year.
Persons who worked in the regions of the Far North, caring for certain categories of citizens, are entitled to increased rates for calculating benefits.
Self-employed citizens must annually transfer 1% of the amount of at least 300,000 rubles to the mandatory pension insurance.
A small questionnaire is presented on the official website of the PFR. You need to specify:
After entering all the data, you need to click the "Calculate" button.
There is also a column on the calculator page where you can calculate the number of pension points that you can receive in 2020, taking into account wages before deduction of personal income tax (PIT).
The main task of the Pension Fund's online calculator for calculating pensions is to inform the population about the criteria that affect the provision of old age, and to motivate them to raise their readings by increasing social and labor activity. White salary, regular deductions, insurance experience and retirement age form its size.
It is quite difficult to manually calculate all the benefits and rights for a lifetime. Special algorithms will do this on their own, given various criteria, however, their numbers are not accurate due to some constant coefficients. It will be possible to find out the specific sizes after submitting an application for retirement, where PFR specialists will calculate all the nuances in accordance with the law.
The tax period for contributions is a year, and the reporting period is the 1st quarter, half a year and 9 months of the year.
In 2016 insurance premiums in off-budget funds should be calculated like this.
1. If payments to an employee, calculated on an accrual basis from the beginning of the year, do not exceed the income limit for calculating contributions to the Pension Fund, then the contribution rate to the Pension Fund is 22%.
In 2016, the maximum amount of the base for calculating contributions to the PFR is 796,000 rubles (Decree of the Government of the Russian Federation of November 26, 2015 No. 1265). Contributions to the PFR from amounts that exceed the limit value (796,000 rubles) are charged at a rate of 10%.
In 2017, the maximum value of the base for contributions to the PFR will be 876,000 rubles (Decree of the Government of the Russian Federation of November 29, 2016 No. 1255).
2. If payments to an employee, calculated on an accrual basis from the beginning of the year, do not exceed the income limit for calculating contributions to the FSS of the Russian Federation, then the social insurance contribution rate is 2.9%.
In 2016, the maximum amount of the base for calculating contributions to the FSS of the Russian Federation (in case of temporary disability and in connection with motherhood) is 718,000 rubles (Decree of the Government of the Russian Federation of November 26, 2015 No. 1265). From the amount exceeding the marginal base, contributions to social insurance are not paid.
In 2017, the maximum amount of the base for contributions to the FSS of the Russian Federation will be 755,000 rubles (Decree of the Government of the Russian Federation of November 29, 2016 No. 1255).
3. From January 1, 2015, insurance premiums to the FFOMS must be paid from all payments in favor of employees at a rate of 5.1%. Limit base for the calculation of insurance premiums in the FFOMS was canceled.
In 2016, the following general tariffs were established for the calculation of insurance premiums:
Contributions should be transferred to pay the insurance pension - 392 1 02 02010 06 1000 160.
The Pension Fund independently distributes insurance premiums for funded and insurance pensions, transferring the amount of contributions to finance funded pensions to a separate PFR account (clause 2, article 20.1 of the Law of December 15, 2001 No. 167-FZ).
Accounting for contributions received for the payment of a funded pension is carried out on the basis of personalized accounting data, depending on which pension option the person has chosen.
From January 1, 2017, all insurance premiums, with the exception of “injury” premiums, will be administered by the Federal Tax Service of Russia. From this date, the Federal Law of July 24, 2009 No. 212-FZ becomes invalid. Chapter 34 enters into force at the same time tax code"Insurance contributions", which sets out the rules for their calculation and payment.
There were no fundamental changes in the calculation of insurance premiums. Billing period remained the same - the calendar year; reporting periods - the first quarter, six months and nine months (Article 423 of the Tax Code of the Russian Federation).
The amount of tariffs for 2017 has also not changed (Article 426 of the Tax Code of the Russian Federation):
Individual entrepreneurs, lawyers, notaries engaged in private practice pay insurance premiums for themselves to the Pension Fund of the Russian Federation and FFOMS in fixed amounts.
Contribution rates for entrepreneurs are:
From January 1, 2014, the following rule applies. If the annual income of an entrepreneur does not exceed 300,000 rubles, then the fixed amount of the contribution to the PFR is determined by the formula:
The fixed amount of the contribution to the FFOMS is determined by the formula:
The minimum wage as of January 1, 2016 is 6204 rubles. Thus, the fixed payment to the PFR in 2016 was 19,356.48 rubles (6,204 rubles × 26% × 12), to the FFOMS - 3,796.85 rubles (6,204 rubles × 5.1% × 12).
Keep in mind: despite the fact that from July 1, 2016, the minimum wage was increased to 7,500 rubles (Article 1 federal law dated June 2, 2016 No. 164-FZ), when calculating a fixed payment for the year, it is necessary to use the indicator set on January 1 of the current year. That is, in 2016, in order to calculate insurance premiums, entrepreneurs use the minimum wage equal to 6204 rubles.
From January 1, 2017, the minimum wage will not be increased, and its value will remain at the level of 7,500 rubles.
So, the fixed payment in 2017 will be:
If the entrepreneur's income exceeds 300,000 rubles, he will pay another 1% to the PFR from income exceeding this amount. 1% is calculated from income (sales income and non-operating income listed in Article 346.15 of the Tax Code) without reducing them to expenses.
This opinion is expressed by the Ministry of Finance in a letter dated March 27, 2015 No. 03-11-11/17197. The financial explanation is as follows. When determining the object of taxation, "simplifiers" take into account sales income and non-operating income in the manner prescribed by paragraphs 1 and 2 of Article 248 of the Tax Code. The exception is:
It follows from this that in order to calculate pension contributions from the amount of income of a “simplified” entrepreneur that exceeds 300,000 rubles, only income should be taken into account without reducing them to expenses. Moreover, regardless of what object of taxation applies IP.
The total amount of insurance premiums to the Pension Fund transferred for themselves by entrepreneurs with an income of more than 300,000 rubles is limited by the limit. It is calculated according to the formula (clause 2, part 1.1, article 14 of the Law of July 24, 2009 No. 212-FZ):
In 2016, the specified limit is 154,851.84 rubles. Therefore, if the income of an entrepreneur applying the simplified tax system exceeded 300,000 rubles, then he calculates the amount of insurance premiums in the above manner (clause 2, part 1.1, article 14 of Law No. 212-FZ), and then compares the amount received with maximum size insurance premiums that can be transferred to the FIU. If the calculated fixed payment exceeds the maximum, 154,851.84 rubles are paid to the Pension Fund.
How to calculate contributions to the Pension Fund in 2017? Many regulatory changes have affected enterprises, individual entrepreneurs, self-employed citizens and other categories of taxpayers. From this article you will learn how to calculate insurance premiums according to the new rules of Chapter 34 of the Tax Code, get acquainted with the rates of contributions to insurance funds - PFR, FSS and CHI.
In 2017, the reporting periods for insurance premiums are, as before, a quarter, half a year, 9 months. and year. The objects of taxation for employers are the income of individuals under labor and civil law contracts, for individual entrepreneurs without employees - income from activities. The maximum limits for calculating sums insured at general tariffs have been increased; after exceeding, reduced rates begin to apply.
Note! The deadlines for paying contributions have been retained, but the details for all types of payments have changed, except for injuries.
Administration from 01/01/17 passed to the bodies of the Federal Tax Service. In this regard, the composition of reporting, the timing and bodies for its submission have changed. For the FSS, control functions for the calculation of injuries were left, for the PFR - for reporting SZV-M and SZV-STAZH.
To correctly determine the amounts payable and subsequent payment, you need to know the percentage of contribution deductions. Actual rates are approved by stat. 425, 426 NK. Tariffs for the main group of taxpayers are kept at the same level, the breakdown is given in the table below. Terms of use have changed reduced tariffs. Entrepreneurs are subject to settlement rates based on the size of the minimum wage as of January 1 (equal to 7,500 rubles).
General tariffs for employers:
Fixed mandatory contributions to the pension fund for individual entrepreneurs - rates:
|
Type of insurance payment |
Income amount |
|
4590 rub. (the calculation is based on 12 minimum wages and a rate of 5.1%) |
|
|
Not paid, voluntary accrual of social contributions is possible |
|
|
OPS - up to 300,000 rubles. income |
23 400 rub. (the calculation is based on 12 minimum wages and a rate of 26%) |
|
OPS - in excess of 300,000 rubles. income |
Additionally, it is required to accrue 1% of income exceeding the limit of 300,000 rubles. |
The percentages of reduced, that is, reduced, tariffs in 2017 remained unchanged. However, innovations have been adopted regarding the beginning and subsequent application of preferential rates. First of all, this applies to simplistic people in preferential types of activities. For such employers, a revenue limit of 79 million rubles has been set. in a year. Subject to a minimum share of revenue of 70% of the total.
Beyond size interest rates 2017 ceiling data will be needed to calculate contributions. The procedure for regulating limits is approved by stat. 421 NK. For each individual, the calculation is carried out separately, on an accrual basis from the beginning of the calendar year. All taxable amounts are included in the calculation.
Initial data:
What is the percentage of contributions to the pension fund for the employer?
In the FIU, the entrepreneur is obliged to pay fixed contributions. How to find out how much contributions to the Pension Fund need to be made? To get an answer to the question, you can contact the territorial office of the now IFTS directly or perform the calculations yourself, focusing on the regulatory formulas. The amount of insurance premiums for individual entrepreneurs is given above.
Important! If the entrepreneur was registered in the middle of the year, he has the right to recalculate the amount of contributions in accordance with the full number of months of work.
How to find out contributions to the Pension Fund is of interest not only to entrepreneurs, but also to employees of enterprises. Information may be needed for various reasons, and you can get a certificate from the Pension Fund on deductions directly from the Pension Fund or through the public services website.
For each citizen, an ILS (individual personal account) is opened in the PFR, where payments from employers for pensions are accumulated. A certificate from the pension fund on deductions contains information about the insurance and funded parts of the pension, the name of the enterprise paying the contributions, and the amounts of transactions. You can also order a statement of accrued contributions directly at the place of work by drawing up an application in any form addressed to the employer.
Any accountant can be asked to resolve the issue of exceeding the base for calculating insurance premiums in 2018. How to act in this case in relation to certain contributions to the funds? How to calculate contributions and at what rates in case of exceeding the base for contributions to the PFR and the FSS?
The base for insurance premiums is understood as the total amount of income individual(employee), from which contributions are made to state funds. Her calculation is carried out from the beginning fiscal year and reset accordingly in the new period. At the same time, income is taken into account both in monetary terms and in its equivalent. In addition, there are certain types of income that cannot be included in the base. Among them are material assistance, compensation, benefits from the state, etc.
In Russian practice, payments above the base take place when the official “bare” salary of a subordinate is quite large:
The main tariffs in 2018 are applied by calculating insurance premiums from payments, the amount of which on an accrual basis from the beginning of the year for each person does not exceed:
The rate of contributions for compulsory health insurance does not depend on the amount of payments. Therefore, all payments without limitation are subject to contributions at the rate of 5.1 percent.
What should an organization (IE) do when the base for calculating insurance premiums is exceeded in 2018? At the moment, the value of the total rate of insurance premiums for OPS is 22%. When exceeding maximum value base, the tariff will be - 10%. That is, in relation to an employee who received in 2018 a taxable income of more than 1,021,000 rubles, from the amount of its excess, contributions are calculated at a rate of 10%.
Read also How to pay insurance premiums for temporarily staying and temporarily residing foreigners, as well as when changing status
For illness and maternity, contributions are calculated at a rate of 2.9% and cease to accrue if they exceed 815,000 rubles.
As already mentioned, no limits have been set for compulsory medical insurance, therefore, accrual is carried out at a rate of 5.1% of income from any base.
The same was done for contributions to the FSS for injuries: depending on the class occupational risk and the tariff rate set for it, deductions are made from the entire base. Recall that in 2018, “injuries” remained the only insurance element completely subordinate to the Social Insurance Fund. All other contributions are transferred according to the new BCC to the new administrator - the Federal Tax Service of Russia.
For clarity, we present the tariffs after exceeding the base in 2018 in the form of a table.
The payment of mandatory tax contributions no longer raises questions. However, in addition to such payments, there are also insurance premiums to off-budget funds. The procedure for calculating insurance premiums, their payment and reflection in the accounting of the enterprise are regulated by law. This article will provide detailed information about how and at what time contributions are accrued, what documents are drawn up and how these actions are reflected in the company's accounting records.
Contributions accrued for payment in favor of social funds are called insurance. The basis for calculating contributions is the total amount of payroll accruals in the organization and other related payments, for example, bonuses or additional payments for processing.
Legislatively, in the Federal Law-212 of July 24, 2009, as amended in 2017, several rules and norms are established, according to which, everyone to take or entity, is obliged to accrue and subsequent payments of funds to the following funds:
All calculations related to the payment of insurance premiums at the enterprise must be carried out by an authorized person: a director or an accountant. To calculate contributions to each fund, their own coefficients are applied and there are restrictions on the calculation base:
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Let's consider this issue in more detail.
An enterprise operating on a general basis calculates contributions using tariffs that remained the same in 2017 - 22%, within the established calculation base.
As for the period for calculating insurance premiums, they also remained the same:
The transfer of this amount is made with the indication of the code budget classification(KBK), and after that, the pension fund independently distributes the funds received between the insurance and funded parts, based on personalized accounting data, and also, taking into account the procedure for calculating the pension chosen by the citizen.
An example of a table for calculating insurance premiums:
As for the restrictions on the size of the settlement base, in 2017 it should not exceed 876 thousand rubles. If the total amount of wages exceeded this indicator, then from the subsequent amount pension contributions calculated at a rate of 10%. In accounting, this accrual is displayed as a posting: Dt 20 (25,26,44) - Kt 69-2.
Insurance contributions to the FSS are one of the most important transfers, since in the future these funds are used to pay for temporary disability, maternity leave and childbirth, in case of injury at work.
The following rates apply when charged:
The size of the second coefficient depends on which of the 32 risk classes in production the company belongs to. For the first type of contributions, the calculation base for 2017 is limited in the amount of 755 thousand rubles. In case of exceeding this indicator, contributions are not withheld. There are no restrictions on the accrual of contributions from accidents. In accounting documentation, calculations are reflected in the form of posting: Dt 20 (25,26,44) - Kt 69-1.
All accruals are reflected in the FSS-4 calculation, which is submitted quarterly, no later than the 20th day of the next month.
The coefficient for the calculation of contributions is 5.1%, and there are no restrictions on the calculation base. AT financial statements the accrual is displayed as a posting: Dt 20 (25,26,44) - Kt 69-3.
Sometimes situations arise when a penalty is charged for the late payment of accruals to the enterprise. In accounting, this accrual is reflected in the form of a posting: Dt 91 - Kt 69 (for which tax the penalty is accrued).
Let us give an example of calculating contributions to each fund at a particular enterprise. In Orion LLC, the payroll fund for the 1st quarter of 2017 amounted to:
We calculate contributions to the PFR, FSS and MHIF.
Total: 81,840 + 10,788 + 74.4 + 18,972 = 116,647.4 rubles. - the total amount of insurance premiums at the enterprise.
