Insurance contributions to the Pension Fund in 2015-2016 (payment terms)

Insurance premiums in 2021: rates (table)

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From April 1, 2021, employers must submit a new SZV-M form to the Pension Fund of the Russian Federation every month. No later than the 10th day of the month.

From July 1, 2021, the minimum wage increased from 6,204 to 7,500 rubles. Therefore, fixed insurance premiums for entrepreneurs have increased in 2021

1. In the Pension Fund - 23,400-00 rubles (7500 x 12 x 26%)
2. in the Federal Compulsory Medical Insurance Fund - 4,590-00 rubles (7,500 x 12 x 5.1%)

Additionally, the entrepreneur must transfer 1 percent of income to the Pension Fund. exceeding 300,000 rubles. The maximum amount of pension contributions that must be paid for 2021 is 187,200 rubles (7500 x 8 x 26% x 12).

Insurance premiums in 2021

In our article we have collected all the information on insurance premiums in 2021.
Including examples of calculation of contributions and a form for calculation, tariffs, rates, limits on insurance premiums for 2016 09.17.2015
The type of economic activity carried out by an enterprise in 2021 and the chosen form of taxation directly determine tariff rates regarding insurance amounts. As for the contributions that go to the Pension Fund and provide insurance in the event of an employee’s incapacity or disability, their size depends on the following factors:

• category to which the taxpayer belongs, i.e. the employer himself. In this case, there are two possibilities, which are defined in the Law: contributions can be calculated at general rates applicable to all other employees, or at preferential rates, who is entitled to the latter - it is better to check with a lawyer;
• categories of employee for whom the employer pays insurance premiums;
• the age of the employee to whom the salary is paid;
• the total amount of total income from the enterprise for the last calendar year, namely the final figure is greater or, conversely, less than the boundary base.

Insurance premiums can be calculated at the usual rates if the company does not apply for a reduced rate of insurance contributions in 2021, which in the current period vary in the following indicators:

1. The Pension Fund requires contributions in the amount of 22% of the employee’s officially accrued salary. In 2021, amounts for compulsory pension insurance are transferred to the needs of pension insurance in one payment form, where the funds are not scattered separately into the insurance and funded components included in the labor pension.
2. The BCC is filled out in the one that is suitable for deductions going towards the payment of the insurance category of pension assistance. These provisions are confirmed by Article 22.2 of Law No. 167-FZ.
3. You will have to donate 2.9% of your honestly earned hard-earned money to the Social Insurance Fund.

The Federal Compulsory Medical Insurance Fund considers taxation of earnings at a percentage of 5.1%.

Contributions that go beyond the limits of the base size in the process of calculating accruals regarding insurance payments are subject to taxation in 2016 only as an allocation of funds for the formation of a future pension. A sizing rate of 10% applies here.

The rule on exceeding the maximum base value does not apply to preferential groups of employees. Please note that if an entrepreneur does not have registered employees, he cannot claim a reduction in the regular tariff rate; the specific amount of deductions for himself depends solely on the minimum wage accepted for a given date in Russia.

Tariffs for insurance payments effective in 2016

After the Pension Fund receives the required amounts, employees, according to the scheme designated for them, independently direct part of the money under compulsory pension insurance to form the insurance and funded component of the future pension of a Russian citizen. To ensure that the process goes smoothly and the numbers are more accurate, information from personalized accounting policies and directly the method of pension provision chosen by the insured person are used.

Contributions to the Social Insurance Fund cease to be accrued when the employee’s earnings, reflected in the financial statements, amount to an amount greater than the boundary base and now a new rate of 10% comes into force, and payments to the Federal Compulsory Medical Insurance Fund provide for 5.1% to the state treasury. It is interesting that in 2021 no border base regarding the FFOMS is provided.

For a taxpayer who pays insurance amounts at a reduced tariff rate, in 2021 there is no need to make contributions to the Social Insurance Fund and the Federal Compulsory Medical Insurance Fund; he is completely exempt from them. As for contributions to the Russian Pension Fund, the rate is 20%, but only until the employee’s earnings for the year reach the limit base. Those amounts that are not included in the maximum base are not subject to taxes in 2021 under current legislation.

Who benefits from reduced tariff rates in 2016

20% instead of the usual 30% is paid by entrepreneurs who are subject to a simplified taxation format and who carry out professional activities specified in the list in Article 58 of the Federal Law of 2009. The full list of simplified beneficiaries can be found below.

KBK in terms of insurance deductions as of 2016

In 2021, updated KBKs were released and put into effect; until the earnings of each specific employee have reached the maximum base, only KBKs are in effect, after which one should focus on completely different ones.

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Changes to the procedure for paying insurance premiums in 2021

No large-scale changes will be introduced either for the main part of the insured persons or for preferential categories in 2021. The State Pension Insurance Program, which came into force in 2011, is designed until 2022, and the Ministry of Social Protection and the Pension Fund strictly adhere to it.

The only addition in 2021 was that a preferential regime for the payment of insurance premiums will be introduced for residents of the free economic zone “Port of Vladivostok” from 01/01/2016. For payers belonging to this zone, the rate in 2021 will be 6%. The basis was Federal Law No. 213 of July 13, 2015.

For any questions, please contact our lawyers through this form!

The procedure for paying insurance premiums for compulsory health insurance in 2021

The insurance premium rate for compulsory pension insurance in 2016 remains at 22%. The maximum wage fund, from which insurance contributions to the compulsory pension insurance system are paid, has been indexed in 2021 and amounts to 796 thousand rubles (plus 10% above this amount).

At the same time, as before, the additional tariff of insurance premiums for employers with jobs in hazardous and hazardous industries (if the employer does not conduct a special assessment of working conditions) in 2021 is according to List No. 1 - 9%, according to List No. 2 and “small lists” – 6%. If the employer has conducted a special assessment of working conditions, based on its results, the class of working conditions in the workplace and the amount of additional insurance premium rates are established.

Preferential rates of insurance premiums remain for many categories of insurers, including insurance premium payers who have received the status of a participant in the free economic zone in the Crimea and Sevastopol, the status of a resident of territories of rapid socio-economic development, the status of a resident of the free port of Vladivostok and others.

As in 2015, if the number of employees exceeds 25 people, reporting must be submitted electronically with an electronic digital signature. The last dates for submitting reports in paper form in 2021 are February 15, May 16, August 15, November 15, and when submitting reports electronically - February 20, May 20, August 22, November 21. It is planned that from the second quarter of 2016, additional monthly simplified reporting will be introduced for employers. Its purpose is to determine whether the pensioner is working. This information will save the pensioner from going to the Pension Fund and submitting an application to renew the indexation of the insurance pension. The Pension Fund will inform employers in more detail about the specifics of submitting this reporting in the first quarter of 2021. The minimum wage in 2021 is 6,204 rubles. As a result, for the self-employed population who do not make payments to individuals, the fixed payment is 19,356.48 plus 1% of the amount over 300 thousand rubles, but not more than 154,851.84 rubles.

In addition, from January 2021, the budget classification codes for the payment of insurance premiums by payers from among the self-employed population, for penalties and interest, have changed for all categories of payers. Current information is posted on the Pension Fund website in the “For Policyholders” section.

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Reduced insurance premium rate of 15% is valid from April

The editors continue to receive questions about which month companies can apply a reduced tariff. Therefore, we decided to answer this question again.

Companies that are included in the register of small and medium-sized businesses have the right to charge insurance premiums at a reduced rate of 15 percent from April 1. The basis for this is Articles 5-6 of the Federal Law of April 1, 2020 No. 102-FZ “On Amendments to Parts One and Two of the Tax Code of the Russian Federation and certain legislative acts of the Russian Federation.”

You can check whether you are included in the Register on the tax website. The register is freely accessible. Here is the link to the SME Register

The reduced rate can only be applied to payments you make between April 1 and December 31, 2021. For the first time, the reduced rate can be applied to payments accrued for April 2020. For March 2021, insurance premiums must be calculated according to the general rules.

The reduced tariff of 15 percent is distributed as follows:

• 10% – for pension insurance,
• 5% – for health insurance.

The reduced tariff of 15% can only be applied to payments that exceed the federal minimum wage in the amount of 12,130 rubles.

Do not confuse with the regional minimum wage. There is no talk about her at all. You need to compare with the federal minimum wage.

If payments are equal to the minimum wage or less, a general rate of 30% must be applied (22% for pension insurance, 5.1% for medical insurance, 2.9% for social insurance).

Insurance premiums must be calculated for each employee separately from the base for each month, and not on an accrual basis from the beginning of the year.

The accrued monthly payments for each employee must be multiplied by the established tariff.

If the total amount of payments in favor of a particular employee from the beginning of the year exceeds the maximum contribution base, pension contributions must still be calculated from the excess at a rate of 10 percent.

The reduced contribution rate cannot be used for employees whose accruals are less than or equal to the minimum wage, even if this amount is for part-time work. who work part-time and if, as a result, monthly accruals are less than the minimum wage, even with a salary above the minimum wage.

For example, an employee’s salary is 22,000 rubles. He works at 0.5 rate and receives 11,000 rubles. It turns out that the payments accrued to the employee for the month are less than the minimum wage. This means that insurance premiums must be charged on the entire amount at a general rate of 30%.

How to calculate insurance premiums from April 1, 2021

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How to pay insurance contributions to the Pension Fund in 2021 for individual entrepreneurs

Where to pay insurance premiums to the Pension Fund in 2021 for individual entrepreneurs? The entrepreneur pays insurance premiums for himself to the Pension Fund of the Russian Federation at his place of registration, so you need to know your details for transferring insurance premiums in 2021 to the Pension Fund of the Russian Federation.

The Pension Fund of Russia has developed a convenient service for generating receipts and payment orders for paying insurance premiums. We described how to do this step by step in this article.

Insurance premium rates in 2021 (table)

As for insurance premium rates, there will be no changes in insurance premiums in 2021. The tariffs themselves will remain at the same level as in 2015.

Reduced insurance premium rates in 2021

Reduced insurance premium rates in 2021 compared to 2015 will not change. As before, they will apply to individual entrepreneurs under the patent taxation system (with the exception of individual entrepreneurs engaged in the types of activities specified in paragraphs 19, 45-47, paragraph 2, Article 346.43 of the Tax Code of the Russian Federation - leasing of real estate (paragraph 19), retail trade (clauses 45-46), public catering services (clause 47)), as well as for individual entrepreneurs and organizations using the simplified tax system, whose main activity is the activity listed under Art. 58 of Federal Law No. 212-FZ.

In 2021, these insurers must pay insurance premiums for employees only to the Pension Fund of the Russian Federation at a rate of 20%.

Additional rates of insurance premiums for employees in 2016

In 2021, additional rates of insurance premiums paid by employers for harmful and dangerous working conditions for employees remained at the same level.

In 2021, the additional tariff will be:

• for employers making payments to employees employed in the work specified in clause 1, part 1, art. 30 of the Federal Law of December 28, 2013 No. 400-FZ “On Insurance Pensions” - 9%;
• for employers making payments to employees engaged in work specified in paragraph 2 - 18, part 1, art. 30 of Law No. 400-FZ, - 6%.

Employers who are subject to additional tariffs can improve the working conditions of workers. In this case, based on the results of an assessment of working conditions carried out in the prescribed manner, the amount of the additional tariff can be changed and set at a level from 0 to 8%.

Limited amounts of insurance premiums

In 2021, the limit values ​​for calculating insurance premiums were changed. Namely:

• pension fund - 796 thousand Russian rubles, if the established norm is exceeded, the amount is subject to a contribution at the rate of 10 percent (in 2015, the limit was 711 thousand rubles);
• health insurance fund - no established limit;
• social insurance fund - 718 thousand Russian rubles, if exceeded, contributions are no longer paid (the limit for 2015 was 670 thousand rubles).

Insurance premium rates as a percentage are presented in the table:

If the payer has a reduced tariff, then if the established amounts of the Social Insurance Fund and Pension Fund are exceeded, then he does not pay contributions to the fund. First of all, this applies to organizations operating under a simplified taxation system and IT companies.

When an employee is employed from the middle of the year, the income is taken into account only by the current policyholder. For each employee of the enterprise, the maximum contribution rates must be calculated separately from the beginning of the calendar year on an accrual basis.

Features of insurance premiums in 2015

In 2015, the insurance system for citizens of the Russian Federation did not undergo significant changes: the total contribution rate was 30% of the employee’s income (22% for pension contributions, 5.1% for medical insurance, 2.9% for social insurance). But the state provides many preferential categories of employers who can pay reduced contributions. You can read more about this in the article “How to determine the amount of insurance premiums in 2014-2015?”

In 2015, the maximum amounts for accrual of contributions changed: for the first time in accounting practice, the limit for the Pension Fund and the Social Insurance Fund is different. Read more about this innovation in the material “What are the insurance premium rates in 2014-2015?”

Regular transfer of insurance premiums in 2015 frees the company from quibbles from funds, as well as penalties and fines. But it is not always easy to determine from what moment and within what time frame a company must provide reporting on contributions paid, for example, when creating or liquidating a company. In this case, our article “What is the billing period for insurance premiums in 2015” will come to your aid.