Control over the payment of insurance premiums passed to the tax service, with the exception of premiums for injuries. In the article we will tell you: what is the UST rate applied in 2020.
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The insurance contribution rates remained unchanged compared to 2018, while the marginal insurance base increased.
UST rate and marginal insurance base in 2020.
At the moment, the general UST rate is 30%. The table shows the size social taxes in 2020 by fund.
|
Fund |
The maximum size of the base for calculating insurance premiums |
Bid |
||
|---|---|---|---|---|
|
up to 1,150,000 (inclusive) |
||||
|
over 1 150 000 |
||||
|
up to 865,000 (inclusive) |
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over 865 000 |
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Payers on the simplified taxation system have the right to apply "preferential" insurance rates. This category includes:
Reduced tariff rates have also not changed. Most of the simplified people have already switched to the general tariff of 30 percent, as the grace transition period will end. A reduced rate of 20 percent will be left to non-profit and charitable organizations on the simplified tax system. The benefit can be used for six years - until 2024. There will be no planned increase in contributions for simplified users who applied the general tariff.
It was previously planned that from 2021 the overall tariff would increase from 30 to 34 percent. Now the code has left the tariff of 30 percent. The company's pension contributions will, as now, be calculated at the rate of 22 percent from payments within the limit and 10 percent from excess amounts. How will it affect work. The burden of contributions will increase one and a half times for those simplified workers who previously used a preferential tariff. But there are ways to save on fees.
A rollback to those laws that were once abandoned has become a regularity in our time. This category can also include the restoration of “rights” of article 24 of the tax legislation, which was canceled in 2010, which tells about the unified social tax. In general, the state plans not only to restore previously forgotten taxes, but also to increase them. This is evidenced by UST rates in 2017, table which have been published relatively recently.
The innovation was not perceived very positively by the townsfolk, but among entrepreneurs it caused bewilderment and many questions. The reason for this was the two names of the same collection, which caused confusion in the minds of people. So, in the beginning of the year, a decision was made to combine all insurance premiums into a single fee, and the authority to consolidate payments was transferred to the tax authorities. In order to avoid a situation where citizens have to pay for the same thing twice, it was decided to rename the UST to ESS.
As for the issues of calculation, tax bases, benefits and reporting, in these issues the introduced single social tax since 2017 will not differ.
The categories of payers of this fee or tax have not yet been fully decided on this moment, they will remain the same. They will be individuals, entrepreneurs and organizations that make payments to citizens. Also, legal professionals engaged in private practice, as well as notaries, will be required to pay the fee.
It is noteworthy that if the payer belongs to several categories at the same time, then the charge will have to be paid for each.
The tax base of the UST from 2017 will be the total amount of income and profits, after deducting from them all the costs and expenses associated with their extraction. As for the calculations, the tax percentage will be calculated from the profit for a specific tax period.
Another "trouble" for organizations was the need to calculate tax bases separately for each hired and full-time employee. In addition, the calculations must take into account financial income or cash, and natural - physical, for example, the harvest for agricultural enterprises.
As for interest rates, they increase with the increase in the profitability of the enterprise. In this way, unified social tax UST from 2017 will be established for all kinds and types of enterprises and will affect all working citizens.
Certain exemptions will also be included in the calculation. They will affect the disabled, whose annual income is not higher than 100 thousand rubles. For them, the tax is not relevant. The same principle is provided for organizations that have hired disabled people, and the total payments to them during the year will not exceed the specified threshold. Those working under the simplified tax calculation and payment system may also not pay ESN. Tax payers on imputed incomes are also exempted from the social tax.
The consequences of non-payment of the unified social tax or fee will be fully felt by the employees of the “unscrupulous” enterprise or entrepreneur. Thus, they risk losing "years" from seniority receive underestimated amounts of pension components (accumulative, insurance part), lose the opportunity to receive pension savings investment income. It is noteworthy that against the backdrop of non-payment of contributions, the country has already developed a practice of claims, the essence of the requirements, within which it meant the payment of underpaid insurance premiums.
The modern system of taxation in Russia is a complex and confusing industry. In total, all fees take away a significant part of the income of citizens, but in most cases, the funds withheld are used to form pension payments, salaries and other elements of financing. In 2019, the UST (single social tax) deserves special attention. On the legislative level it was officially abolished six years ago, however, fees to the FIU, the insurance fund and the fund health insurance stayed. What used to be called social tax, now it has acquired a different name - social contributions (which is essentially the same thing). In fact, the term UST is still actively used in practice.
To understand what it is, to understand what rate is applied and how many deductions to various funds need to be made, you need to carefully study the provisions tax code, various acts, government decrees and orders in force in 2019. Unfortunately, not always theoretical knowledge is enough to use them in practice and calculate social. taxes at the current rate. In order to fully navigate the field, one must have practical experience and know all the latest innovations in the industry. An alternative option in the circumstances is to seek the help of a qualified expert.
In 2019, you don’t even have to leave your home to enlist qualified support. Legal advice online - accessible and convenient option for people from different parts of the country. Remotely, a legal expert will study the circumstances of the case, give advice, and develop an individual algorithm of actions. Focusing on the recommendations of a professional, it will be much easier for applicants to make calculations, meet payment deadlines, avoid common legal errors and bypass sharp corners of the law.
Pay a single social the tax is due to those who have a job and receive a permanent wages. Funds are credited with the help of budgetary and extrabudgetary resources. In 2019 Russian government seriously thought about replacing social contributions and payments with a single tax, as it was before.
UST taxpayers can be divided into two groups. The first category includes individual entrepreneurs engaged in private practice. The second includes organizations and enterprises that make payments to employees according to employment contract for their work and services. The object of taxation under the UST is profit and income. However, this does not include payments under a civil law contract of a property nature, i.e., transferring real rights to property.
The tax code in 2019 provides for the possibility of obtaining tax deductions. The benefit lies in the fact that a certain amount of income (salary, remuneration) is not subject to collection. Even at the legislative level, it is fixed that the object of taxation cannot be payments that cannot be characterized as income tax expenses. This rule applies to paying organizations. When it comes to IP taxpayers, the calculation is based on the costs that were used to reduce tax base personal income tax.
To understand who is obliged to pay social. contributions that together make up the UST, in 2019 it is better to ask for help from a qualified professional lawyer. The competent support of a lawyer will become indispensable, especially if an individual entrepreneur or organization has hired foreign citizen. Here everything will depend on whether he is a tax resident of the Russian Federation or not. However, regardless of status, the employer will be required to pay contributions for the employee in Pension Fund, the rest of the social payments will join after the foreigner has worked in Russia legally for more than six months.
The main constituent element affecting the size of the UST in 2019 is the tax base. It represents the amount of payments, if we talk about an enterprise or organization that has a staff. If we consider individual entrepreneurs conducting private practice, then their tax base is the difference between profit and expenses incurred. In both cases, one tax period equal to a calendar year is taken as a basis. At the same time, reports to the Federal Tax Service will need to be submitted quarterly, based on the results of three months, six months, 9 months and a year.
It is important to note that before calculating the tax base for the UST in 2019, it is necessary to clarify what benefits are provided for taxpayers. Often, falling under the preferential category, people manage to save part of their personal budget. Reduce the size of the social contributions can organizations individual entrepreneurs and individuals who paid in respect of each employee no more than 100 thousand rubles for the tax period, and at the same time the recipients of funds were:
There are institutions and businesses that do not receive a full exemption from the fee, but can take advantage of a serious exemption. Pay social. deductions only to the Pension Fund of the Russian Federation and nowhere else are enterprises in the field of education, scientific research, engineering, and the textile industry entitled.
Interestingly, the mandatory contributions are only fees for the PFR and health insurance. Insurance premiums are optional and voluntary. However, by refusing them, you take a significant risk and increase the chance of a number of negative legal consequences.
The formula for calculating the UST is the product of the tax base and the rate. The second element consists of three types of social. contributions:
Social tax rates are subject to change. The deduction will be reduced after reaching a certain limit in accrual. So, for example, if an employee was paid less than 796 thousand rubles for the year, then the rate will remain at around 22%. When the amount of deductions is more than the presented threshold, then only 10% will be withheld for transfer to the FIU. Similar conditions apply for social contributions to the insurance fund. Here, when crossing the limit of 719 thousand rubles per year, the fee rate will be 0%. In 2019, such conditions are not yet provided for the health insurance fund.
When paying the UST, it must be borne in mind that the amount of the contribution cannot be rounded up to either side. The amount of payment must be accurate to the penny. Funds must be deposited into the account by the 15th day of the month following the end of the reporting period. If the amount of advance payments is not enough, the difference will have to be paid at the end tax period until April 15th. The declaration must be submitted to the Federal Tax Service by the end of March of the year following the end of the tax period. Payment is made through separate payment orders to each fund.
If a person wants to ask tax service to defer payment of the fee, it is necessary to issue a competent application. A document that contains errors and inaccuracies will not be accepted for consideration. There is no single application form, the application should be made in any form. To exclude negative legal consequences, it is best to download an example of a document online in advance, and prepare your own version by analogy.
The unified social tax in 2017 - the rate is only 30% for most categories of insurers, is calculated in order to provide employees of enterprises with various targeted social benefits. These are, first of all, state pension payments, benefits for sick leave, health insurance individuals. The procedure for calculating and paying insurance premiums has changed since 2017 due to the adoption of Chapter 34 of the Tax Code, to a certain extent similar to Chapter 24 of the ESN, which was canceled in 2010 (Law No. 213-FZ of July 24, 2009).
Let's understand what is meant by the concept of a single social contribution, according to what rules is calculated. We will find out the current rates by categories of employers, and also talk about how to report on this tax and where to pay the accrued amounts.
The main role of the UST is to accumulate a financial “cushion” to provide the population with quality social conditions life. Revenues to the budget from the payment of the unified social insurance contribution are directed to the intended purpose, depending on the content of the monetary transaction - for the provision of services medical care medical institutions, for the payment of benefits established by the state (including maternity), pensions, benefits. The rate of receipt of taxes directly affects the efficiency of receiving social benefits due to employees.
Despite the fact that the UST was actually abolished in 2009, the tax retained its purpose and essence. Consolidation of funds for collections in terms of pension, social, medical insurance guarantees an increase in tax collection. And the simplification of the calculation, reporting and payment procedure reduces possible errors and shortcomings of taxpayers. Direct since 2017 federal agency who administers and controls social contributions, the rate for funds is given below, appointed by the Federal Tax Service of the Russian Federation. The management of injury contributions remains under the jurisdiction of the FSS.
Assumptions that the Federal Tax Service wants to introduce a single social contribution have been around for a long time. The practical abolition of the UST (operated in 2001-2009) and the transition from the regressive method of calculating the scale to a constant one did not live up to expectations. Taxpayers received a complicated workflow in terms of generated reporting and payment documents, and the number of inspection bodies increased. The state faced a decrease in the level of settlements with the budget and off-budget funds, there were violations of payment discipline and a partial loss of control over the accrual of fees.
The return of administrative functions to the tax authorities became a reality with the signing by the President of the Russian Federation V.V. Putin of Decree No. 13 of 01/15/16. A new chapter appeared in the Tax Code, insurance premiums in the FSS, PFR and CHI have been combined into one tax. What has globally changed for taxpayers since 2017?
The main category of ESS taxpayers is required to calculate taxes at 2016 tariffs. The breakdown includes 3 types of insurance: medical, social according to VNiM (temporary disability, as well as maternity) and pension. Interest rate is equal to:
Note! The rate for calculating contributions for "injuries" is determined by the FSS, depending on the type economic activity company and performance indicators for the past fiscal year- revenue, headcount, etc.
For the correct calculation of the amounts, data on the income of employees will be required. The amount is calculated on an accrual basis from the beginning of the calendar year to the end of the reporting period (quarter, six months, 9 months). The Government in Decree No. 1255 of November 29, 2016 established limit dimensions taxable base for which general insurance rates are applied:
Injuries and contributions to medical fees are taxed without application of limits. An example of a practical calculation is shown below.
Suppose CEO enterprises for reporting period received a cumulative total of 900,000 rubles. You need to calculate the contributions as follows:
Preferential reduced rates are set by the chapters. 34 of the Tax Code for certain types of policyholders. Tariffs are kept at the same level. Innovations are provided for "simplistic" firms. Conducting privileged types of activities for which it is legal to use reduced tariffs limits the amount of annual income to 79 million rubles, and the share of revenue from exempted OKVED should not be less than 70% of the total income of the organization. If the specified parameters are exceeded, the ESS must be recalculated at general rates.
Skolkovo participants operate at an aggregate rate of 14%; tourist companies in certain economic zones classified as special; IT companies. In addition, a general tariff of 7.6% is set for certain categories of taxpayers.
Entrepreneurs and self-employed categories of individuals also do not expect significant changes. Calculation and payment of fixed payments are carried out separately, broken down by pension and medical provision (social payments do not need to be calculated). The size of the ECC is affected by the minimum wage approved at the beginning of the year (from January 1, 2017, 7,500 rubles), as well as the total income of the insured. At the same time, taxes within the limits are calculated according to the old tariffs, and an additional tax of 1% has been introduced for excess amounts. The total insurance premiums are equal to:
Conclusion - in fact, the single insurance premium changed the administrators represented by the PFR and the FSS to the Federal Tax Service. The breakdown and detailing of the ESS in 2017 remains the same. The main innovations essential for insurers:
In January, the Russian government is actively discussing anti-crisis measures. One of them is to return the unified social tax (UST) canceled since 2010. From 2017, this reform would transfer significant funds under the control of the Federal Tax Service.
UST in Russia was paid until 2010 according to the rules of Chapter 24 of the Tax Code of the Russian Federation. Then the tax was replaced by insurance contributions to the Pension Fund, the FSS and the Compulsory Medical Insurance Fund.
If the initiative becomes law, the abolished norms tax legislation may be returned as is. At the same time, the UST rate is planned to be kept at the level of 30 percent (the general tariff for insurance premiums in 2015).
A detailed procedure for calculating and paying the unified social tax and complex cases of calculation are on our website.
The issue of returning the UST from 2017 cannot be called resolved. In addition, among the deputies of the State Duma, such a reform already has opponents. The arguments are as follows.
Firstly, after returning to the UST, a citizen will no longer be able to significantly affect his pension, since the state spends the tax on those goals that it considers a priority. Secondly, the mechanical unification of three budgets into one cannot affect the state of the economy.
