Limit amounts for calculating insurance premiums 2021

Base for calculating insurance premiums for 2017: new limits

The maximum value of the base for calculating insurance premiums for 2017 was approved in accordance with paragraphs 3 and 6 of Article 421 of the Tax Code of the Russian Federation. The new values ​​were approved by Decree of the Government of the Russian Federation dated November 29, 2016 No. 1255. This resolution was published on the official legal information portal on November 30, 2017. From January 1, 2021, the size of the maximum base values ​​for calculating insurance premiums is as follows:

• 755,000 rubles is the maximum base for calculating insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity;
• 876,000 rubles is the maximum base for calculating insurance contributions for compulsory pension insurance.

Please note: the maximum amount of the base for calculating “medical” contributions is not approved. There is also no maximum base for the contribution “for injuries”. Therefore, their size for 2021 is not given.

The maximum values ​​of the base for insurance premiums have increased compared to 2016. Let's compare the values ​​in the table.

Table of calculation of insurance premiums

The first assistant is a table that allows you to determine transfers to whom, from whom and for whom they are supposed to be used for the base of insurance premiums according to data for 2021.

Such a table of the base for the deduction of insurance premiums makes it easier to specify its components. Quantitative calculations are carried out further.

In 2021, the amount of the base for calculating contributions is distributed among collecting departments in predetermined fractions:

• in pension accumulation – 0.22;
• for medicine – 0.051;
• social welfare – 0.029%;
• insurance for accidents and work-related illnesses – 0.002-0.085%.

Thus, having this information, the accountant can safely calculate the amount of the base for calculating insurance premiums.

How the new limits were calculated

The maximum amounts of the base for calculating the insurance premiums indicated above were approved by Decree of the Government of the Russian Federation of November 29, 2016 No. 1255 “On the maximum amount of the base for calculating insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity and for compulsory pension insurance from January 1, 2021 G.". Let us note that officials in the Government of the Russian Federation do not set the new size of the base for insurance premiums for the next year “out of the blue.” Legislation regulates the procedure for setting limits. Let us explain how the new values ​​for 2021 were calculated.

Increasing the base for temporary disability and maternity

The provisions of paragraph 4 of Article 421 of the Tax Code of the Russian Federation establish that the maximum base for insurance premiums in case of temporary disability and in connection with maternity from January 1 of the year should be indexed based on the growth of average wages in the Russian Federation.

According to the Ministry of Economic Development of Russia, the nominal accrued average monthly salary per employee in 2021 amounted to 38,434 rubles. The same salary indicator in 2016 was 36,563 rubles. Thus, based on the parameters of the forecast indicators, the size of the nominal accrued average monthly wage per employee in 2021 compared to 2021 will increase by 5.1% (38,434 / 36,563 = 1.051).

If we apply this coefficient to the maximum base that was established for 2021, we get 754,618 rubles (718,000 rubles × 1.051). In this case, the size of the maximum base for calculating insurance premiums must be rounded to the nearest thousand rubles. In this case, the amount of 500 rubles or more is rounded up to a full thousand rubles, and the amount less than 500 rubles is discarded (clause 6 of Article 421 of the Tax Code of the Russian Federation). Consequently, 754,618 rubles were rounded upward - to 755,000 rubles.

Increasing the base for pension contributions

The maximum amount of the base for pension contributions is determined in accordance with paragraph 5 of Article 421 of the Tax Code of the Russian Federation. This norm stipulates that in 2021 the maximum value of the base for pension contributions should be determined using the following formula:

If we apply this formula, then the maximum base for pension contributions will be 876,295.2 rubles (38,434 rubles x 12 x 1.9). Taking into account rounding, the result is 876,000 rubles. This size is enshrined in Government Decree No. 1255 dated November 29, 2016.

How to apply new limits in 2017

Now we will explain how insurance premium payers in 2021 can use the new maximum values ​​of the insurance premium base when calculating insurance premiums in 2021. Let's give an example and calculations.

Example. Petrov A.S. works in the organization under an employment contract. He receives a monthly salary of 94,000 rubles. In 2021, the Cosmos organization applies general insurance premium rates:

• pension contributions (PFR) – 22% and 10% (above the taxable base);
• contributions for temporary disability and maternity (FSS) – 2.9%;
• medical contributions (FFOMS) – 5.1%;

In the FSS of the Russian Federation, in case of injury, the organization pays insurance premiums at a rate of 0.2%. Also see 2021 Premium Rate Table.

Calculation of pension contributions

When calculating pension insurance contributions in 2021, you need to take into account that when the new base limit is reached (876,000 rubles), the tariff rate for insurance contributions will change:

• from accruals within the limits of 876,000 rubles - contributions must be calculated at a rate of 22 percent;
• from accruals from the amount exceeding 876,000 rubles - the rate of pension contributions is reduced to 10 percent.

This is what the calculation of pension insurance contributions will look like using the new base limits.

If an organization or individual entrepreneur uses reduced insurance premium rates in 2021, then they should not accrue pension contributions from payments exceeding 876,000 rubles at all.

Calculation of contributions for temporary disability and in connection with maternity

In 2021, insurance premiums for temporary disability and maternity are calculated at a rate of 2.9 percent. If in 2017 the accruals in favor of the employee exceed the new limit on the base (that is, 755,000 rubles), then contributions will stop accruing. In our example, monthly accruals in favor of the employee are 94,000 rubles. Therefore, the calculations will be as follows.

As you can see, after accruals in favor of the employee exceed 755,000 rubles, insurance premiums for temporary disability and in connection with maternity stop accruing.

Calculation of medical contributions

As we have already said, the maximum base for medical contributions is not established. Therefore, contributions to the FFOMS in 2021 are calculated from all payments subject to insurance contributions. That is, monthly for the employee from our example you need to transfer 4,794 rubles. (RUB 94,000 × 5.1%).

Calculation of contributions “for injuries”

Contribution rates for insurance against industrial accidents (injury premiums) in 2021 are determined depending on the occupational risk class of the organization’s main activity. See “Insurance premium rates for injuries will not change in 2021.”

For the purposes of calculating contributions “for injuries”, the maximum base for insurance premiums is also not established. Therefore, these contributions in 2017 should be charged on all taxable payments in favor of individuals without any restrictions. That is, the monthly payment, based on the conditions of our example, will be 188 rubles (94,000 rubles × 0.2%).

Insurance premiums in 2021: maximum base

As mentioned earlier, the limit on the base for calculating insurance premiums in 2021 will be increased in accordance with the increase in wages in the state and the increasing coefficient.

The changes will be as follows:

1. Pension insurance payments had a maximum base equal to 796 thousand rubles. From the beginning of 2021, they will be higher by 80 thousand, which will amount to 876 thousand rubles.
2. The limits for calculating insurance contributions in 2021 regarding social insurance will also be increased. The amount of increase to the 2021 figure will be 37 thousand rubles. Thus, the limit is 755 thousand rubles (for 2021 - 718 thousand rubles).

Everything remains the same regarding insurance payments for health insurance for individuals. Contributions are transferred from all income, regardless of the amounts received. Contributions paid by employers to the Social Insurance Fund for insurance against accidents and injuries at work will also not be limited.

Taking into account the maximum bases, insurance premiums in 2021 will be calculated as follows:

1. Pension contributions for each company employee are calculated at a tariff rate of 22%. This percentage is valid until the employee’s profit exceeds the maximum base equal to 876 thousand rubles. After exceeding the limit, pension contributions are calculated at a rate of 10%.
2. Payments intended for social insurance in cases of temporary disability, pregnancy and childbirth are taxed at a tariff rate of 2.9%. After exceeding the maximum limit equal to 755 thousand rubles, social insurance contributions for a private individual are not paid.
3. For health insurance, no maximum limited amounts have been established, therefore all contributions are subject to a rate of 5.1%, regardless of the amount of income of the individual.

All insurance payments, starting in 2021, must be transferred to the tax service. The single payment did not include only contributions for injuries at work. They still belong to the FSS.

What to look for

When applying new base limits for insurance premiums in 2017, we recommend adhering to the following basic principles:

• calculate the basis for calculating insurance premiums for each employee separately (clause 2 of Article 421 of the Tax Code of the Russian Federation);
• consider the base as a cumulative total from the beginning of 2021 (clause 2 of Article 421 of the Tax Code of the Russian Federation);
• include in the database only those payments that are subject to insurance premiums (“What payments are not subject to insurance premiums since 2017”).

Read also
03.11.2016

How to calculate the maximum base for insurance premiums in 2021?

Companies and individual entrepreneurs must determine the maximum base for contributions per employee on a monthly basis. The base is calculated on an incremental basis - the amount of income for the current month is added to the results of the previous month, etc. The calculation procedure is regulated by Art. 420, 421 Tax Code of the Russian Federation.

When calculating the limited bases for each employee, it is necessary to round the resulting values ​​to the nearest thousand. Thus, if the amount of a full thousand is 500 rubles or more, rounding goes up. If less than 500 rubles, then less.

Payment documents are filled out for reporting to the Federal Tax Service. It must be submitted quarterly by the 30th day of the month following the period reflected in the report.

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