Ops and compulsory medical insurance decoding pension fund. Insurance premiums: who, when, how much. Insurance premium rates

Insurance premiums is a non-tax fee that all organizations, as well as individual entrepreneurs in the Russian Federation, are required to pay.

Types of insurance premiums

Insurance premiums include:

insurance contributions for compulsory pension insurance (OPI), paid to the Pension Fund of the Russian Federation;

insurance contributions for compulsory social insurance for temporary disability and in connection with maternity, paid to the Fund social insurance RF;

insurance premiums for compulsory health insurance(Compulsory medical insurance) paid to the Federal Compulsory Medical Insurance Fund of the Russian Federation;

insurance premiums for injuries (insurance premiums for compulsory social insurance against industrial accidents and occupational diseases).

Legal basis

Issues of insurance premiums are regulated by a number of federal laws.

Chief among them is Federal Law No. 212-FZ of July 24, 2009, which introduced a system of insurance premiums in the Russian Federation.

Law 212-FZ establishes:

circle of contribution payers;

taxable object and base;

insurance premium rates;

the procedure for paying insurance premiums and monitoring their payment;

liability for violation of legislation on insurance premiums;

the procedure for appealing acts of regulatory authorities and actions (inaction) of their officials.

Payers of insurance premiums

Payers of insurance premiums (policyholders) 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 employment or certain civil law contracts):

organizations;

individual entrepreneurs;

heads of peasant farms;

individuals who are not recognized as individual entrepreneurs, but use the hired labor of other 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 simultaneously belongs to several specified categories (for example, a notary with employees), then he calculates and pays insurance premiums for each basis.

Object of taxation of insurance premiums

For organizations and individual entrepreneurs, the object of taxation is payments and other remuneration accrued:

In favor of individuals working under civil contracts and employment contracts, the subject of which is the performance of work, the provision of services, with the exception of remunerations 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, and art;

publishing license agreement;

a license agreement granting the right to use a work of science, literature, or art;

In favor of individuals subject to compulsory social insurance in accordance with current legislation.

Base for calculating insurance premiums

The base for calculating insurance premiums for insurance premium payers is equal to the amount of payments and other remunerations accrued by insurance premium payers in favor of individuals, with the exception of amounts not subject to insurance premiums, for billing period.

In this case, 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.

When calculating the base, remuneration paid both in cash and in kind is taken into account.

The base for payments in kind is the cost of goods (work, services) received by an individual.

Billing and reporting periods

For insurance premium payers, periods are established for summing up the payment of contributions - settlement and reporting periods.

The calculation period for insurance premiums is a calendar year.

Based on its results, the formation of the base for insurance premiums for the year is completed, and the amount of contributions payable to the fund budgets is determined.

Reporting periods are the first quarter, half a year, nine months, and a calendar year.

Based on the results of reporting periods, policyholders making payments to individuals must submit calculations of accrued and paid insurance premiums to extra-budgetary funds.

Date of payments and other rewards

For organizations and individual entrepreneurs, the date of payments and rewards is:

The day of accrual of payments and other remuneration in favor of the employee ( individual, in whose favor payments and other remuneration are made).

For individuals not recognized as individual entrepreneurs:

The day of payments and other remuneration in favor of an individual.

Still have questions about accounting and taxes? Ask them on the accounting forum.

Insurance premiums: details for an accountant

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• Work under a GPC contract and reduced insurance premium rates

  GPC as an object of taxation with insurance premiums. The object of taxation of insurance premiums for organizations making payments... tariffs. The use of reduced insurance premium rates is provided for insurance premium payers making payments and... the organization's use of reduced insurance premium rates, reduced insurance premium rates for compulsory pension insurance... . Features of filling out calculations for insurance premiums. The form for calculating insurance premiums, as well as the procedure...

• Desk audit of insurance premium calculations

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• Autumn victorious decisions on insurance premiums

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• Insurance premiums: new in 2019

  The maximum values ​​of the bases for calculating insurance premiums have increased, the categories that have the right... to apply reduced insurance premium rates have been determined, the procedure for confirming the basic... the maximum values ​​of the bases for calculating insurance premiums have increased, the categories that have... the right to apply have been determined reduced rates of insurance premiums, the procedure for confirming the main... economic activity to establish the rate of insurance premium for injuries has changed. Let us remind you that...

• Payment of insurance premiums if a part-time worker works in hazardous working conditions

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• Expenses on labor protection due to insurance premiums in 2019

  And occupational diseases (hereinafter referred to as insurance premiums for injuries), subject to transfer to... documents in the FSS Since the administrator of insurance premiums for compulsory social insurance... in relation to policyholders whose amount of insurance premiums accrued for the previous year... in relation to policyholders for whom the amount of insurance premiums accrued for the previous year ... is responsible for the intended use of the amounts of insurance premiums for financial support warning...

• Insurance premiums at an additional tariff must also be paid for retired employees

  Articles of additional tariffs of insurance premiums apply the following additional tariffs of insurance premiums for compulsory pension... -FZ additional tariffs of insurance premiums in the Pension Fund of the Russian Federation are applied for payers of insurance premiums - organizations in... that the additional tariff of insurance premiums, constituting a solidary part of the insurance premium, does not is enrolled in individual...mentioned types of work; additional tariff of insurance premiums paid by organizations in order to ensure...

• Insurance premiums in 2017. Explanations from the Russian Ministry of Finance

  Individuals, payment of insurance premiums, submission of calculations for insurance premiums were carried out centrally by the organization itself... special assessment working conditions, insurance premiums are calculated by the payer of insurance premiums from all amounts of insurance premiums accrued in... by the payers of insurance premiums, correctly calculated and reflected in the calculations of insurance premiums, which... into the base for calculating insurance premiums in terms of insurance premiums for compulsory social insurance...

• Reorganization of the institution: personal income tax and insurance premiums

  On the peculiarities of calculating taxes, paying insurance premiums, filling out and submitting reports on... on the peculiarities of calculating taxes, paying insurance premiums, filling out and submitting reports... the maximum value of the base for calculating insurance contributions for compulsory social insurance... the base for calculating insurance premiums in case of transformation of the insurance premium payer. So, with... a legal entity. The basis for calculating insurance premiums is not subject to transfer to the legal successor...

• Calculation of insurance premiums: we submit without errors

  Refers to insurance premiums. At the beginning, let us remind you that the calculation of insurance premiums is submitted... the value of the base for calculating insurance premiums is established annually by the Government of the Russian Federation. ... for calculating insurance premiums. Article 431 “The procedure for calculating and paying insurance premiums paid... in the amount of insurance contributions for compulsory pension insurance; in the amount of insurance premiums for... payments not subject to insurance premiums. The list of amounts not subject to insurance premiums has been established...

• Application of reduced rates of insurance premiums by “simplified” travel agents

  Attention: The right to reduced rates of insurance premiums for payers of insurance premiums using the simplified tax system, the main type..., not subject to insurance premiums, and the application of reduced rates of insurance premiums. This is established p... you can understand the caution of insurance premium payers: the use of reduced insurance premium rates is one of... /67604. Overpayment of insurance premiums: refund or offset? In case of overpayment of insurance premiums, which occurred...

• The activities of the individual entrepreneur were carried out for an incomplete billing period. How to calculate insurance premiums?

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• Violation of the procedure for calculating and paying advance payments for insurance premiums: is the fine legal?

  Incorrect calculation of insurance premiums or other unlawful actions (inaction) of insurance premium payers, in the form of... applies to insurance premium payers after the transfer of the function of administering insurance premiums to the tax authorities. To... the liability of insurance premium payers for violation of the legislation of the Russian Federation on insurance premiums (approved by the Order... (inaction) for non-payment of insurance premiums includes non-payment of arrears on insurance premiums, penalties, fines in...

Since 2015 installed two base limits to calculate insurance premiums:
1) for the Pension Fund of Russia - 711,000 rubles.
2) for the Social Insurance Fund - 670,000 rubles.

Contributions are established by Federal Law No. 167-FZ of December 15, 2001 “On Compulsory Pension Insurance in the Russian Federation.”

The procedure for calculating and paying insurance premiums is regulated by Federal Law No. 212-FZ of July 24, 2009 “On Insurance Contributions to the Pension Fund Russian Federation, Social Insurance Fund of the Russian Federation, Federal Compulsory Medical Insurance Fund and territorial compulsory medical insurance funds."

Contributions go to the Pension Fund of the Russian Federation and are recorded in the individual personal account of each employee. Pensions are paid out of insurance contributions upon reaching retirement age, becoming disabled or losing a breadwinner.

Contribution payers

Payers of contributions are:

Employers are firms, individual entrepreneurs, individuals who hire workers and make payments to them;

Persons who do not hire employees, but work independently, are individual entrepreneurs (including private detectives), lawyers, and notaries engaged in private practice.

note: If the entrepreneur is an employer, then he must pay contributions for both employee benefits and his own insurance.

Ordinary citizens also pay pension contributions. They, at their own discretion, can enter into an agreement with the Pension Fund (state or non-state) and pay contributions both for themselves and for other persons.

Insurance contributions for compulsory pension insurance are paid by all categories of taxpayers without exception.

Payment of insurance premiums by employers Object of taxation and base for calculating contributions

Contributions for compulsory pension insurance are calculated on the same payments as insurance contributions for compulsory social and health insurance.

To learn about what payments are subject to such contributions, read this section -> subsection “Insurance contributions for compulsory social and health insurance.”

Billing and reporting periods

The calculation period for contributions is a year, and the reporting period is the first quarter, half a year, 9 months of the year and a calendar year.

If a company was created during the year, the first billing period for it is the period from the date of creation to the end of the given calendar year.

If the company was liquidated or reorganized before the end of the calendar year, its last accounting period is the period from the beginning of that year until the day the liquidation or reorganization was completed.

If a company was created after the beginning of a calendar year and then liquidated or reorganized before the end of that calendar year, its calculation period is the period from the date of creation to the day the liquidation or reorganization is completed.

Insurance rates and procedure for calculating premiums

The rates (tariffs) of insurance contributions for compulsory pension insurance are given in Art. 33 Federal Law dated December 15, 2001 N 167-FZ. Tariffs consist of two parts: insurance and savings.

The size of insurance rates is determined depending on the age of employees.

Currently, they are divided into two groups - the older (born before 1966 inclusive) and the younger (born in 1967 and younger).

In 2010, most employers apply the following insurance premium rates for compulsory pension insurance:

For some employers in 2010, reduced insurance rates were established. The law includes:

1) firms and entrepreneurs with resident status of a technology-innovation special economic zone;

2) firms and entrepreneurs using the simplified tax system;

3) firms and entrepreneurs using UTII - in relation to payments and remunerations paid to employees in connection with conducting business activities subject to UTII;

4) employers of disabled citizens I, II or Group III, - in relation to payments under contracts to these citizens;

5) public organizations of disabled people, among whose members disabled people and their legal representatives make up at least 80%;

6) companies whose authorized capital consists entirely of contributions from public organizations of disabled people and in which disabled people make up at least 50% of the total number of employees. At the same time, the share of wages of disabled people in the total amount of labor costs must be at least 25%;

7) institutions created to achieve educational, cultural, medical, health, physical education, sports and other social goals. Such institutions can pay reduced insurance premiums in 2010, provided that all their property is owned by public organizations of disabled people;

8) institutions created to provide legal and other assistance to disabled people, disabled children and their parents. Such institutions can pay reduced insurance premiums in 2010, provided that all their property is owned by public organizations of disabled people.

The insurance premium rates for compulsory pension insurance for these employers are as follows:

note: organizations listed in the last five paragraphs are entitled to reduced insurance premiums if they are not engaged in the production or sale of excisable goods, mineral raw materials, other minerals, as well as goods, the list of which is approved by Decree of the Government of the Russian Federation of September 28, 2009 N 762.

Reduced insurance premiums are also established for agricultural producers and employers paying the unified agricultural tax.

For agricultural producers (with the exception of firms and entrepreneurs paying the unified agricultural tax, organizations of folk crafts and family communities of indigenous peoples of the North) they are:

For firms and entrepreneurs paying the unified agricultural tax, the following insurance premium rates are established for 2010:

Please note: for 2011 and subsequent years, different insurance premium rates for compulsory pension insurance have been established.

During the year, the employer pays insurance premiums in the form of monthly mandatory payments.

They are accrued at the end of each calendar month based on the amount of payments (other remunerations) of employees and the rates of insurance premiums.

The monthly payment amount is determined as follows:

┌───────────┐ ┌────────────────────┐ ┌─────────┐ ┌──────────────────┐

│Monthly│ │ Taxable income, │ │Insurance│ │Amount of mandatory│

│ amount │ = │ accrued │ x │ tariff │ - │ payments, │

│ payments │ │ to the employee from the beginning │ │ │ │ paid in │

│ │ │ billing period │ │ │ │ previous months│

└───────────┘ └────────────────────┘ └─────────┘ └──────────────────┘

Example. Passiv LLC is engaged in wholesale trade. Since the beginning of the year, the company has 4 employees. According to the staffing table, the same salaries are set for three employees in the amount of 15,000 rubles, and for one - in the amount of 20,000 rubles. Salaries are paid on the 5th and 20th of each month.

To do this, at the end of the month, the employee’s income, which includes all payments received by him for this month, is multiplied by the appropriate rate. Then you need to add up the insurance premium payments for all employees.

The amount of mandatory payments to the Pension Fund of the Russian Federation for January will be equal to:

For three employees with a salary of 15,000 rubles: 9,000 rubles. (15,000 x 20% x 3);

For an employee with a salary of 20,000 rubles: 4,000 rubles. (20,000 x 20%).

The total amount of accrued mandatory payments for January will be 13,000 rubles. (3 x 3000 + 4000).

In February, the amount of accrued accrued mandatory payments for contributions to the Pension Fund of the Russian Federation will have the following values:

For three employees with a salary of 15,000 rubles: 18,000 rubles. (30,000 x 20% x 3);

For an employee with a salary of 20,000 rubles: 8,000 rubles. (40,000 x 20%).

The total amount of accrued mandatory payments for the month of February on an accrual basis will be 26,000 rubles.

Let's assume that insurance premium payments for January are paid on time and in full.

Then the amount of mandatory payments payable to the Pension Fund of the Russian Federation for the month of February will amount to 13,000 rubles. (26,000 - 13,000).

The amount of contributions to be transferred at the end of the year is also calculated based on the income received by each employee of the organization:

┌─────────────────┐ ┌──────────────┐ ┌─────────┐ ┌──────────────────┐

│ Amount of contributions, │ │ Taxable │ │Insurance│ │Amount of mandatory│

│ subject │ = │ income, │ x │ tariff │ - │ monthly │

│ transfer by │ │ received │ │ │ │ payments │

│ year results │ │ employee │ │ │ │ │

└─────────────────┘ └──────────────┘ └─────────┘ └──────────────────┘

The difference between the amounts of mandatory monthly payments and the amount of contributions calculated at the end of the year is transferred to the Pension Fund of the Russian Federation.

If mandatory monthly payments exceed the amount of contributions for the billing period, then this difference is returned to the organization or counted against upcoming payments of contributions to the Pension Fund of the Russian Federation.

note: employers are required to keep records of accrued insurance premiums in relation to each employee in whose favor payments were made.

This year, instead of the Pension Fund, the control over the collection of insurance premiums (IC), which employers and individual entrepreneurs are required to pay, is carried out by the Federal Tax Service.

The main reason for the innovations is the low collection of insurance premiums for employees and individual entrepreneurs. The most difficult situation has developed with pension payments - the debt on them amounts to over 200 billion rubles. Since the Social Insurance Fund (SIF) performed its duties much better, this institution was left in charge of overseeing payments for accidents, as well as injuries.

Other payments to the funds this year were transferred to the Federal Tax Service for administration, these include amounts for:

• pension insurance;
• social insurance for temporary disability and maternity;
• health insurance.

Until 2010, state bodies of the Federal Tax Service were already solving issues of collecting contributions for employee insurance. It was called the Unified Social Tax (UST). After this, the UST was replaced by the SV, and three extra-budgetary funds were entrusted with collecting them - the Compulsory Medical Insurance Fund, the Social Insurance Fund and the Pension Fund. Although these funds were not eliminated (but only the main part of their functions were limited), payments to them are no longer required; now they are made to the details of the Federal Tax Service under the new BCC. But the reports in them will still have to be submitted along with the new reports to the Federal Tax Service.

It is important for policyholders (individual entrepreneurs for themselves and employers) to know that payments to the funds this year are calculated according to the same tariffs and rules as before.

The increase in mandatory payments of individual entrepreneurs for themselves is not due to a change in the calculation rules, but to an increase, which is included in the formulas for calculating minimum fixed amounts. To understand the main points of this innovation, we will look at next questions: who is the payer of these fees, the amount of rates for them and the scheme for their payment.

Legislative framework of the issue

The changes in Russian legislation under consideration are a consequence Decree of the President of the Russian Federation No. 13 of January 15, 2016, which was published with the aim of improving the collection of SV.

In this regard, new Federal Law dated July 3, 2016 No. 243-FZ talks about innovations in the 1st and 2nd parts of the Tax Code of the Russian Federation due to the transfer to the Federal Tax Service of the powers to administer the insurance policy for compulsory health insurance (including social and medical insurance). This law acquired legal force on January 1, 2017 and introduces an additional XI section “Insurance premiums in the Russian Federation” into the Tax Code of Russia. Federal Law No. 212-FZ from that moment lost its legal force.

Questions regarding the calculation and payment of SV this year the Ministry of Finance will explain. It is worth noting that the previous letters from the Pension Fund and the Ministry of Labor remain in force. The Financial Department confirms this with a letter dated November 16, 2016 No. 03-04-12/67082.

Federal Tax Service Bodies are vested with the following responsibilities and powers:

For FSS and PF The following powers are reserved:

• monitoring the correctness of calculations and timeliness of receipt of payments by SV until January 1, 2017;
• acceptance of calculations on SV for reporting tax periods(until January 1, 2017);
• carrying out individual accounting in the OPS system, and the Social Insurance Fund will continue to perform the duties of the social insurance administrator for social insurance against accidents that occurred at work and occupational diseases;
• accepting applications from payers for the return of overpaid or collected SV, penalties, fines for reporting periods before January 1, 2017, as well as making decisions on them and sending them to the Federal Tax Service for execution.

Who is the payer

In accordance with Chapter 34 of the Tax Code of Russia, SVs are a separate mandatory payment.

Among other things, they include a fee for compulsory public insurance, which must be paid by organizations and individuals. In Art. 419 of the Tax Code of the Russian Federation are defined 2 categories of SV payers:

1. Payers who make payments and other cash bonuses to citizens: individual entrepreneurs, organizations, individuals who are not individual entrepreneurs.
2. Those who do not make payments and other remuneration to individuals are appraisers, individual entrepreneurs, arbitration managers, privately practicing lawyers and notaries, patent attorneys, mediators and other individuals who carry out private practice in the manner prescribed by federal legislation.

If the payer simultaneously belongs to two or more categories, then he is obliged to calculate and pay CB separately for all categories. For example, if an individual entrepreneur has employees, then he must make a contribution for himself and for his employees.

Tariff sizes

The SV calculation scheme, base and rates (tariffs) remain the same this year.

The sizes of additional and preferential rates have also not changed. In addition, the list of non-contributory payments remained unchanged. Today, most companies pay CB in the amount of 30%, of which 22% are pension contributions. These rates for mandatory insurance apply until the end of 2019 (Federal Law No. 456-FZ dated December 19, 2016).

The Government of the Russian Federation has indexed the maximum base for calculating insurance premiums for 2019. With regard to compulsory social insurance in case of temporary disability and in connection with maternity, from January 1, 2019, the maximum value of the base was indexed 1.061 times. Now it will be maximum 865,000 rub. in relation to each individual. If the value of the base for the year turns out to be more than this limit, then contributions to the Social Insurance Fund from the excess amount are not charged.
The maximum base for contributions to compulsory pension insurance (OPI) will be in 2019 RUB 1,150,000 in relation to each individual. For contributions to compulsory pension insurance from amounts exceeding the limit, a reduced rate is provided.

IP is obliged to pay the contribution for himself in the current year, even if he does not carry out commercial activities or has no income from doing business. At the same time, the formula for calculating these amounts remains the same as given in Law No. 212-FZ. The minimum wage for the current year is 11,280 rubles. SV rate on OPS for payment by an individual entrepreneur for himself in the current year remains the same and is calculated in the same way as before - 12 minimum wage×12 months×26%. If an individual was not registered as an individual entrepreneur for the entire year, then the annual amount is subject to recalculation.

Previously, the amount of the fixed contribution was calculated depending on Minimum wage for the beginning of the year. Now the amount of the fixed contribution is Pension Fund enshrined in the Tax Code of the Russian Federation and amounts to:

• for 2018 - 26,545 rubles,
• for 2019 - 29,354 rubles,
• for 2020 - RUB 32,448.

The income of an individual entrepreneur can exceed 300,000 rubles. in a year. The maximum amount of fixed contributions of individual entrepreneurs from such income should not exceed for 2018 - 212,360 rubles, for 2019 - 234,832 rubles, and for 2020 - 259,584 rubles. Last day for paying contributions to the Pension Fund on income of individual entrepreneurs exceeding 300,000 rubles. moved from April 1 to July 1 of the year following the reporting year.

In accordance with Chapter 34 of the Tax Code of the Russian Federation SV payers(with the exception of individual entrepreneurs without employees, privately practicing lawyers and notaries) are citizens who make payments and other cash bonuses to individuals. This category includes:

• employers under civil contracts;
• payers-employers under employment contracts;
• ordinary individuals who do not have individual entrepreneur registration.

Contributions are made by payers at their own expense and are not deducted from payments to individuals. SV tariffs this year, as in the previous one, in general case equal to 30% of contributions. Also, there are certain categories of payers for whom the SV tariff has been significantly reduced this year.

To make payments on these reduced tariffs, the payer is obliged to comply with certain conditions of Art. 427 Tax Code of the Russian Federation. As already mentioned, marginal base for calculating the SV for pension insurance this year is equal to 876 thousand rubles. Upon reaching this amount for each employee, the payer makes payments at reduced rates. If the payer is from a preferential category, then when the maximum base is reached, payments for the employee’s pension insurance do not need to be paid. Policyholders who are not entitled to preferences after reaching the maximum base for calculating payments are required to pay 10%.

Payment procedure

SV must still be transferred no later than the 15th of the next month, which means for January - before February 15 of this year inclusive, for February - before March 15, and so on.

Since control of their payment will be carried out by the tax service, the payment form is now filled out differently. The KBK also has differences.

The Federal Tax Service offers fill out payment slips this year as follows:

• fields “KPP” and “TIN” of the recipient Money- it is necessary to indicate their significance for the local tax inspectorate;
• field “Recipient” - the abbreviation of the state treasury institution, and in brackets - the abbreviation of the local tax inspectorate;
• field “classification code” - KBK (20 characters), where the first three characters (code 182) correspond to the Federal Tax Service.

It should be taken into account that KBK for payment of SV both for periods before January 1, 2017, and after this date are established by order of the Ministry of Finance. The list of new BCCs for the current year was established by order of the financial department dated December 17, 2016 No. 230n.

For example, if a company pays deductions for December of last year in January of the current year, then this must be done for the next BCC - 182 1 02 02010 06 1000 160, and in February there is a different value - 182 1 02 02010 06 1010 160 and so on.

The rules for paying these insurance premiums are described in the following video:

People working in the Russian Federation become participants in the compulsory pension insurance system (MPI). This choice allows you to hope to receive money when an insured event occurs. The fundamental concept of compulsory pension insurance is the insurance contribution for compulsory pension insurance. Let's figure out how things stand in matters of financing the Pension Fund in 2019, who is entitled to benefits, and what the tariff depends on.

Principles of the OPS system in the Russian Federation

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 joint purposeful activities of such participants:

1. Insured persons - workers of all levels and spheres;
2. Insurers are the bodies that charge payment for work:
   • enterprises and organizations;
   • individual entrepreneurs (IP);
   • individuals using hired labor;
   • self-employed citizens;
3. Policyholders - organizations providing accounting and distribution of contributions:
   • Pension Fund of the Russian Federation;
   • non-state pension funds (NPF).

The principle of accounting for citizens' contributions to pensions

The following fundamental principle of the compulsory insurance policy concerns the fairness of accounting for the contribution of insured persons to the solidarity budget:

1. everyone registers individually and receives a personal account;
2. insurance payments are accepted into the joint budget in a personalized manner;
3. the system records data on the periods of workers’ labor activity;
4. based on the information received, the pension coefficients of each participant are determined;
5. the latter are recorded in the system with a cumulative total up to:
   • the moment of pension assignment;
   • after, subject to continued work activity.

Pensions are assigned to participants in the compulsory pension system in the following cases:

• onset of disability due to:
  • age;
  • health (disability);
• loss of a breadwinner.

The meaning and definition of the concept of “contributions to the Pension Fund”

The funds paid for the worker into the solidarity budget of the community pension society are called contributions. Their accrual correlates with any amount accrued to a person:

• salary;
• allowances;
• bonuses;
• rewards and the like.

Definition: insurance contributions to the pension budget are payments that form the basis of a future pension. They are calculated as a percentage of the official earnings of the OPS participant.

The following can become participants in the pension mechanism of the Russian Federation:

• citizens of the country;
• foreigners (with the exception of highly qualified specialists);
• stateless persons.

Do you need information on this issue? and our lawyers will contact you shortly.

At whose expense are payments made?

The payer of the fees is always the issuing authority. wages. His responsibilities include:

1. calculation of the amount of contribution of each employee to the Pension Fund;
2. transfer of money according to the schedule (for insurance companies - monthly);
3. implementation of document flow with the fund.

Therefore, the following policyholders bear additional expenses for this article:

1. Enterprises and organizations (legal entities);
2. Individual entrepreneurs and individuals using hired labor.

Self-financing payments:

• Individual entrepreneurs who do not use the services of hired workers;
• self-employed citizens.

Insurance payment rates

When reforming the mechanism of insurance in the event of disability, the legislator provided for the possibility of participation in the distribution of contributions to the Pension Fund by the worker himself. The essence of the innovation is this:

1. the employer is obliged to transfer amounts equal to 22% of accrued wages:
   • 6% of this always goes to cover ongoing benefit costs;
   • the rest can be disposed of by the worker:
     • allocate 16% entirely to insurance;
     • or distribute them like this:
       • 10% - insurance part;
       • 6% - cumulative.

Who is entitled to an additional tariff?

For people employed in hazardous and hazardous industries, the employer pays increased amounts to the Pension Fund. This rule has been applied since 2013. In this case, the amount of the additional tariff is determined based on a special assessment of working conditions (Law No. 426-FZ). Its purpose is:

• ensuring the safety of workers;
• establishing a production hazard class to compensate for harm to the health of people involved in the labor process.

The calculation of the additional tariff is related to the presence and results of a special assessment. Namely:

1. If the final act assigns a severity class, then an additional amount of 8 to 2% of earnings is transferred to the employee’s personal account in the OPS (depending on the specific hazard indicator);
2. If a special assessment has not been carried out, then the amount of the additional tariff is determined by the Lists of professional activities established by the Government of the Russian Federation:
   • List 1 accrues 9%
   • for the rest - 6%.

What are insurance payments in 2019

The usual (22%) contribution amount has a threshold determined in ruble terms annually by the Government of the Russian Federation. For amounts exceeding the taxable base, an additional 10% is charged:

1. for 2019, the contribution constant was fixed at 876,000 rubles;
2. for earnings exceeding this figure, an additional contribution is taken;
3. The exception is the salaries of workers employed in hazardous and hazardous industries.

Attention: in some cases, employers are provided with benefits for making contributions to the Pension Fund for workers.

Examples of establishing a reduced tariff

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 2019, it was established for the following categories of payers:

1. The 20% rate is allowed to be used:
   • legally licensed pharmacies;
   • for individual entrepreneurs:
     • applying the patent system;
     • working under simplified taxation;
   • charitable organizations;
   • non-profit enterprises whose purpose is to develop:
     • Sciences;
     • culture;
     • education;
     • healthcare;
2. 14% accrue to Skolkovo employees;
3. 8% are used by enterprises:
   • registered in special economic zones:
     • working on the implementation of new technologies;
     • developing tourism;
   • those involved in information technology;
   • created by scientific institutions.

Attention: the lowest rate of 6% applies to insurers operating:

• in areas of priority development;
• in the Republic of Crimea and the city of Sevastopol;
• in the free port of Vladivostok.

About the deadlines for paying insurance premiums

The functions of controlling collections into the solidarity budget are assigned to the Pension Fund. To achieve this, the government agency is carrying out the following work:

1. organizes and carries out registration of insurers (Federal Law No. 167 of December 15, 2001);
2. strictly controls the timing of receipt of payments:
   • before the 15th day of the month following the reporting month;
   • on the next working day, if established by law is a holiday or weekend;
3. checks accrued and paid amounts.

In addition, defaulters are punished. They may be subject to penalties and fines. Specific measures are provided in Chapter. 34, part 2 of the Tax Code of the Russian Federation.

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How to independently control your personal account at the Pension Fund of Russia

A participant in 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:

• at a personal appointment at the Pension Fund branch;
• on the government services portal.

The logic of action is as follows:

1. A personal number is applied to the laminated SNILS card.
2. It is a “password” for obtaining information of interest.
3. Data provided:
   • Pension Fund authorities on the basis of a citizen’s application (the number should be indicated on the paper);
   • V personal account on the government services website:
     • go to the services section;
     • select the required one;
     • indicate the 11-digit SNILS number.

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