The government is discussing the possibility of "reanimating" the unified social tax (UST), which was canceled in 2010. The main reason why this initiative arose is the crisis state of the economy and the need to increase the revenue side of the budget. The return of the UST is seen as an anti-crisis measure that will help to cope with the budget deficit. According to preliminary estimates, UST will be in effect again from 2017.
The issue of switching from the system of insurance premiums back to the UST is very controversial. Opponents of the initiative say that such a change is unlikely to significantly affect the state of the budget. According to a number of State Duma deputies, the main source of replenishment of the revenue side of the budget should be production, and not contributions from citizens.
However, the government does not give up the idea of bringing the UST back to life. It is assumed that if this initiative comes into force, the tax rate will be set at the level of the current rate on insurance premiums.
After the collapse in oil prices, the question of finding ways to increase profitability became especially acute. State Duma deputies began to actively develop initiatives that would ensure the flow of funds to the budget. Among the proposed innovations is the abolition of the current system of insurance premiums and the return of the UST.
It is worth noting that earlier the UST functioned in Russia until 2010, when it was decided to cancel it, replacing it with contributions to the Pension Fund (PF), the Fund social insurance(FSS) and the Mandatory health insurance(FOMS). However, now the government is inclined to think that the funds allocated to these funds should be consolidated into a single stream.
For this, the return to the UST is optimally suited, the introduction of which, according to preliminary estimates, will allow the Federal tax service(FTS) control cash flow, the volume of which can be about 5.9 trillion rubles.
The authors of the initiative defend the return of the UST, arguing that it is necessary to attract additional funds to the budget for the implementation of anti-crisis measures. In addition, against the background of talk about the possible elimination of the funded part of the pension, the deputies call the introduction of the UST logical and natural.
However, there are many more opponents to the idea of “reanimation” of this tax. So, State Duma Vice Speaker Andrey Isaev says that the return of the UST will not only not bring the desired result, but will also create new problems. The main disadvantage of the UST, according to Isaev, is its lack of address. Under a social contribution system, citizens know where their money is going and are motivated to pay the contributions because it guarantees them.
The UST, in turn, does not answer the question of citizens, for what exactly they pay their money, since the tax goes into a single "boiler", from which the state can take funds to implement those measures that it considers necessary. This could undermine public confidence in government bodies, not to mention the fact that constant changes in the tax collection system create doubts about its "transparency".
The State Duma Committee on Budget and Taxes also does not support the return of the UST. The department believes that the introduction of this initiative will not be able to radically affect the current situation, and compared the transition to the UST with "shifting money from three bags into one."
Some experts are of the opinion that the emergence of the issue of returning the UST is the result of an interdepartmental struggle, which has nothing to do with anti-crisis measures.
Analysts emphasize that the return of this tax may create additional difficulties in the form of the need to expand the staff of regulatory bodies and rather high costs for the implementation of the initiative. Thus, the expediency of introducing the UST raises many doubts.
Most experts agree that the return of the UST is a kind of "cosmetic" measure that creates the illusion of reform, but in reality provides only for the redistribution of resources. This, perhaps, will make it possible to increase the revenue side of the budget to some extent, but it will not solve the existing problems.
The country needs a fundamental transformation of the economy, which will make it possible to reduce dependence economic growth from the state of oil prices. To do this, it is necessary to identify industries that can become the basis of competitiveness and stimulate their development.
To overcome the crisis, it is also necessary to ease the pressure of the state on business. Entrepreneurship is one of the main engines of economic growth, therefore, in the current crisis conditions, it is especially important to give it as many opportunities for development as possible. Recently decision government to ban inspections of small businesses is an important step in this direction, but it is not enough.
The Kremlin understands that the return of the UST in 2017 could lead to a worsening of the current situation, so it is not included in the anti-crisis plan. This initiative is quite controversial and is met with sharp criticism, both from government representatives and from the population. Thus, it is at least premature to talk about the unambiguous return of the UST.
A year has passed since control over 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. The Social Insurance Fund was left only to collect 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 does not have 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 linking 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 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 limit 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 rates established by the Tax Code Russian Federation (table of general and reduced rates)
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 the contribution base limit has been reached | 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).
Many are interested in what will be premium rates in 2017. Table, in our opinion, the most convenient form to reveal the whole picture of contributions in the near future.
It's no secret that government contribution rates social funds are the second most important after taxes obligatory payments. The premium rate is a value that will inevitably fall on the shoulders of employers - companies and businessmen.
Let us recall the main legislative progress in this area: since 2017, the bulk of the powers have been transferred to the tax service of Russia. This is control over deductions according to current premium rates, collection of debts on them and receipt + analysis of reports.
These amendments are already in regulatory framework. So, from January 1, 2017, the Law on insurance premiums No. 212-FZ will sink into oblivion, and a new chapter 34 of the Tax Code will take its place.
| What will remain the same | Reporting periods: first quarter, half a year and 9 months |
| Billing period - year | |
| Who is obliged to pay - firms, individual entrepreneurs, lawyers, notaries and other private practitioners | |
| Object - the same payments | |
| Dimensions reduced rates of insurance premiums | |
| Contribution basis – almost the same rules | |
| What will change | Reporting forms, because you will have to send to the tax authorities |
| Deadlines for submitting reports | |
| The criteria that must be met in order to be eligible for + added to the list of such requirements | |
| The moment of loss of the right to reduced rates insurance premiums: now indicated that this happens "backdating" - from the beginning of the year |
Next, consider what will be social contribution rate. We immediately notice that in 2017 social tax rates saved. For example, income tax(personal income tax) remained at the same level. This suggests that the state really does not want interest rates on insurance premiums in 2017 put pressure on business.
Read also The FSS approved the documents for offsetting and returning contributions for injuries from 2017
The table below shows the premium rates for 2017. Tariff rate(insurance rate) is contribution percentage.
Contribution rates in 2017(see table)
| Where | Why | Insurance premium rates, % |
| To the Pension Fund at the OPS | 22 | |
| Payouts exceed base limit | 10 | |
| To the Social Insurance Fund for temporary disability and motherhood | Payouts do not exceed the base limit | 2,9 |
| Payouts exceed base limit | No need to count | |
| FFOMS: rate in 2017 year | – | 5,1 |
We hasten to please that the minimum rates of insurance contributions to the state off-budget funds
continue to operate in 2017. True, only a select few can count on them.
| Type of insured and codes of types of activity according to OKVED | Tariff for calculating insurance premiums | ||
| In Pence. fund, % | To the Social Insurance Fund (except for injuries), % | FFOMS: rate 2017 of the year, % | |
| "Simplifiers" with: 1) preferential type of activity; 2) income from it - from 70% of the total; 3) profit for the year - no more than 79 million rubles. (otherwise loss of the right to a reduced tariff from the beginning of the year) Codes: 13 - 16, etc. | 20 | ||
| "Vmenenshchiki": pharmacies and merchants with pharmaceutical licenses. Eligibility for [reduced premium rates] – Pharmaceutical staff only. Codes: | 20 | ||
| IP on a patent in relation to hired personnel (there are exceptions for some types of activities) Codes: | 20 | ||
| NPOs on the simplified tax system (except for government agencies) in the following areas: Social services for citizens; Codes: | 20 | ||
| Charitable organizations - "simplistic" Codes: | 20 | ||
| IT firms Codes: | 8 | 2 | 4 |
| JSCs, LLCs and partnerships on the simplified tax system that implement the results of intellectual activity, the rights to which are held by budgetary and autonomous (including scientific) institutions Code: 72. | 8 | 2 | 4 |
| An agreement was signed with the authorities of special economic zones on: introduction of new technologies; tourism cluster development. Codes: | 8 | 2 | 4 |
| Payments and remuneration to the crews of ships registered in the Russian International Register (there are a number of exceptions) Code: 50. | |||
| Has the status of a participant in the Skolkovo project Code: 72.1 | 14 | ||
| There is a status of a participant in a free economic zone in Crimea Codes: any, except 05, 06, 07, 08, 09.1, 71.12.3. | 6 | 1,5 | 0,1 |
| Has the status of a resident of a priority development area Codes: for each territory, the type of activity is set individually | 6 | 1,5 | 0,1 |
| Has the status of a resident of the free port "Vladivostok" Codes: any, except for prohibited ones (see the decision of the Supervisory Board of this free port). | 6 | 1,5 | 0,1 |
Unified social tax (UST)- this is the concept used in taxation until 2011. At its expense, the right of employees to free assistance in certain medical organizations is realized. It also allows employees to count on state pensions and social benefits.
The tax is credited with the help of both budgetary and extrabudgetary funds.
In fact, this type of taxation was abolished six years ago, but various social contributions are called the social tax in the old fashioned way.
Changes in insurance premiums since 2017
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Who should make deductions for the unified social tax
Taxpayers are everyone who has an official job under labor contracts or GPC agreements (there are differences in rates).
All those who are obliged to pay social tax are usually divided into two groups:
What is the object of taxation
The objects of taxation for the unified social tax are slightly different for taxpayers of the first and second subgroups.
For those persons who belong to the first group, the object of taxation will be all payments made to individuals under various contracts (both labor and all types of civil law).
For persons belonging to the second group, all types of income from work after deducting certain expenses will be considered the object of taxation.
Social tax rate, calculation example
Note! For residents PSEDAbid contributions lowered before 7,6%
You can contact us for clarification!
In 2017, the UST rate did not change, remained at the level of the previous 2016. It is made up of three types contributions:
Attention! Instead of a unified social insurance fee, the ESSC, from January 1, 2017, were introduced insurance premiums to the Federal Tax Service of Russia.
TASED already created in Naberezhnye Chelny (Tatarstan), Tolyatti (Samara region), Kumertau, Belebey (Bashkiria)
We can calculate for you Effect from project implementation in TASED or SEZ(including resident benefits and without benefits) for acceptance informed decision, develop you business plan project - SEZ or TASED resident according to the requirements of the regional government.
Note!
In 20 regions of Russia by decision of the Government of the Russian Federation
territories of advanced socio-economic development (TOSED) are being created
PSEDA is an analog special economic zone(SEZ) - granting tax preferences:
We can estimatechances of your project for status resident TASED or SEZ for acceptance informed decision. Contact us!
Essentially, this means legalreduction of the tax burden a significant amount of added value (according to our estimates, from 25 to 42% points), that is, it will be more economical for processing industries, in terms of taxes, to start a new project for production and processing, being a resident of TASED:
More on benefits:
Advantages of industrial parks
Advantages of Special Economic Zones (SEZs)
Advantages of Advanced Development Territories (TOSED)
Advantages of industrial (sectoral, territorial) clusters
We can provide the service of supporting your application for benefits and preferences, state subsidies!
If necessary, please contact us!
Individual entrepreneurs (IP) have a slightly different calculation system.
The entrepreneur is obliged to allocate funds to Pension Fund and the health insurance fund.
Contributions to insurance funds are optional and voluntary. All these contributions individual entrepreneur directly proportional minimum size wages (SMIC).
So, contributions to the Pension Fund will be 26% of the minimum wage for the year: 12 * 26% * minimum wage. Similarly, deductions to the health insurance fund are calculated, only taking into account the rate of 5.1%.
All contributions of an individual entrepreneur also depend on his annual income. If it exceeds the threshold of three hundred thousand rubles, then one percent of the amount that exceeds the named limit is added to all deductions.
But the amount of contributions also has a certain limit. So, maximum size contributions to the Pension Fund in 2016 amounted to a little less than 155,000 rubles.
The amount of the social tax rate may vary depending on the amount of charges. That is, it can be reduced when a certain limit is reached.
This limit changes annually. 2016 was no exception. Such UST rates have changed, they are different for contributions to the pension fund and the social insurance fund.
Pension Fund: when accruing less than 796 thousand rubles, the UST rate is 22%, when accruing more than 796 thousand rubles, the UST rate is reduced to 10%.
Social Insurance Fund: with accruals of less than 718 rubles, the rate is 2.9%, more than 718 thousand rubles - 0%.
You can learn about the return of the single social tax from the video.
Unified social tax: last news, changes in 2016
In accordance with the budget law of the country and changes in Tax Code RF in 2016 there are certain amendments related to the payment of UST:
There are no such restrictions for the health insurance fund yet.
But recent spending without fail must be documented.
The issue of deferral or installment of deductions is resolved after submitting an application in the established form to the relevant organizations (social insurance fund, health insurance fund or pension fund).
And then a decision will be made.
Such grounds include the following: documented facts of violations that require urgent verification and urgent action; verification of enterprises with branches located in different regions of the Russian Federation; the absence of the documents requested during the verification or their inaccuracy; lack of insurance deductions within the established period; delay due to force majeure.
Such changes are always adopted by the legislature at the end fiscal year to schedule financial work next year (reporting period).
The single social tax is described in detail in the video.
Employees of the company "Right Solution" provide consulting support and documentation development services:
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The unified social tax (UST) is a concept used in taxation. At its expense, the right of employees to free assistance in certain medical organizations is realized. It also allows employees to count on state pensions and social benefits.
It is likely that this type of taxation will be returned this year.
Taxpayers are everyone who has a job.
All those who are obliged to pay social tax are usually divided into two groups:
The objects of taxation for the unified social tax are slightly different for taxpayers of the first and second subgroups.
For those persons who belong to the first group, the object of taxation will be all payments made to individuals under various contracts (both labor and all types of civil law).
For persons belonging to the second group, all types of income from work after deducting certain expenses will be considered the object of taxation.
In 2020, the UST rate did not change, remained at the level of the previous () year.
It consists of three types of contributions:
Individual entrepreneurs (IP) have a slightly different system.
The entrepreneur is obliged to allocate funds to the pension fund and the health insurance fund.
Contributions to insurance funds are optional and voluntary. All these contributions from an individual entrepreneur are directly proportional to the minimum wage ().
So, contributions to the Pension Fund will be 26% of the minimum wage for the year: 12 * 26% * minimum wage. Similarly, deductions to the health insurance fund are calculated, only taking into account the rate of 5.1%.
All contributions of an individual entrepreneur also depend on his annual income. If it exceeds the threshold of three hundred thousand rubles, then one percent of the amount that exceeds the named limit is added to all deductions.
But the amount of contributions also has a certain limit. Thus, the maximum amount of contributions to the Pension Fund in 2016 is slightly less than 155,000 rubles.
The amount of the social tax rate may vary depending on the amount of charges. That is, it can be reduced when a certain limit is reached.
This limit changes annually. 2019 was no exception. Such UST rates have changed, they are different for contributions to the pension fund and the social insurance fund.
Pension Fund: when accruing less than 796 thousand rubles, the UST rate is 22%, when accruing more than 796 thousand rubles, the UST rate is reduced to 10%.
Social Insurance Fund: with accruals of less than 718 rubles, the rate is 2.9%, more than 718 thousand rubles - 0%.
You can learn about the return of the single social tax from the video.
In accordance with the budget law of the country and changes in 2020, there are certain amendments related to the payment of UST:
Such changes are always adopted by the legislature at the end of the financial year in order to plan financial work in the next year (reporting period).
