Changes
It is no secret that contribution rates to state social funds are the second most important mandatory payments after taxes. The insurance 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 passed to the Russian Tax Service. This is control over deductions at current insurance premium rates , collection of debts on them and receiving + analysis of reports.
These amendments are already present in the regulatory framework. Thus, from January 1, 2021, the Law on Insurance Contributions No. 212-FZ will disappear 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 year and 9 months |
| Billing period – year | |
| Who is obliged to pay - firms, individual entrepreneurs, lawyers, notaries and other private practitioners | |
| Object – same payments | |
| Amounts of reduced insurance premium rates | |
| The basis for calculating contributions - the rules are almost the same | |
| What will change | Reporting forms, because you will have to send them to the tax authorities |
| Report submission deadlines | |
| The criteria that must be met in order to be eligible for reduced insurance premium rates + the list of such requirements has been expanded | |
| The moment of loss of the right to reduced insurance premium rates : it is now indicated that this happens “retroactively” - from the beginning of the year |
In general, we can say that no major changes are expected in terms of the procedure for calculating and paying insurance premiums into the treasury.
Next, we will consider what the rate of deductions for social needs . Let us immediately note that in 2021, social tax rates have been maintained. For example, income tax (personal income tax) remained at the same level. This suggests that the state really does not want with interest rates on insurance premiums in 2017 .
Reduced insurance premium rate in 2021: table
As in the previous period, the reduced insurance premium rate in 2017 remained unchanged. Legislators have more clearly stated in the updated Tax Code in which cases a company has the right to use them. This point is regulated in Art. 427 Tax Code of the Russian Federation. For some types of business activities, the conditions have been adjusted to allow you to take advantage of a preferential rate on insurance premiums.
Control over compliance with the rules established in tax legislation has also been tightened. Now an entrepreneur is deprived of the opportunity to use a preferential tariff from the beginning of the reporting year if an audit reveals a discrepancy with the rules for applying reduced rates.
The table shows reduced insurance premium rates in 2021.
| Payers of contributions (Article 427 of the Tax Code of the Russian Federation) | Insurance premium rate 2017 | ||
| Pension Fund | FSS | Compulsory Medical Insurance Fund | |
| Organizations and individual entrepreneurs using the simplified tax system whose activities are preferential and whose income is equal to at least 70% of all their income. The right to reduced tariffs is lost from the beginning of the billing period if annual income exceeds 79 million rubles. | 20% | 0% | 0% |
| Non-profit organizations using the simplified tax system, whose activities take place in the field of social services for citizens, scientific research, education, healthcare, mass sports, culture and art | |||
| Organizations using the simplified tax system that are engaged only in charity | |||
| Pharmacies and individual entrepreneurs with a license for pharmaceutical activities using UTII | |||
| Individual entrepreneurs applying the patent in relation to payments to employees engaged in patent activities. The benefit does not apply to all types of patent activity | |||
| Business entities and partnerships using the simplified tax system, implementing the results of intellectual activity, the rights to which belong to institutions, including scientific ones (budgetary and autonomous) | 8% | 2% | 4% |
| Organizations working in the field of information technology | |||
| Individual entrepreneurs and organizations that have entered into agreements with the governing bodies of the SEZ for the implementation of tourism, recreational and technical innovation activities | |||
| Organizations participating in the Skolkovo project | 14% | 0% | 0% |
| Organizations and individual entrepreneurs - participants of the SEZ in the territory of Sevastopol and the Republic of Crimea | 6% | 1,5% | 0,1% |
| Organizations and individual entrepreneurs are residents of the territory of rapid socio-economic development | |||
| Organizations and individual entrepreneurs are residents of the free port of Vladivostok | |||
| Organizations paying remuneration to ship crews, only in relation to these payments. Vessels must be registered in the Russian International Register of Ships (there are exceptions) | 0% | 0% | 0% |
The deadline for transferring payments for insurance premiums is until the 15th day after the end of the reporting period. Please note that contributions for emergencies and work-related injuries still need to be transferred to the Social Insurance Fund. This type of payment is not within the competence of the Federal Tax Service. The tariff rate for this contribution is set by the Social Insurance Fund personally by assigning the company a category based on its main type of activity.
Similar articles
- Basic rules for calculating insurance premiums
- FSS contributions in 2021
- Details of the Social Insurance Fund and Pension Fund for payment of insurance premiums in 2017
- Individual entrepreneur insurance premiums in 2021
- Limit amounts for calculating insurance premiums in 2017
Insurance premiums 2021: rates, table
The table below shows insurance premium rates for 2021. The tariff rate (insurance tariff) is a percentage of premiums charged.
Contribution rates in 2021 (see table)
| Where | Why | Insurance premium rates, % |
| To the Pension Fund for OPS | Payments do not exceed the base limit | 22 |
| Payments exceed the base limit | 10 | |
| To the Social Insurance Fund for temporary disability and maternity | Payments do not exceed the base limit | 2,9 |
| Payments exceed the base limit | No need to charge | |
| FFOMS: rate in 2017 | – | 5,1 |
The data in the table of insurance premium rates in 2017 shows that the rates of contributions to the funds did not change in 2017 . As before, premium rates will change when the base limit threshold is exceeded.
Insurance premium rates in 2021: table
Similar to last year, insurance premium rates for 2017 will total 30%. For businessmen who transfer payments for insurance obligations only for themselves, everything remains the same. Only the recipient of the contribution and his details and the total amount will change.
Tariff rates for individual entrepreneurs without employees will remain the same. The payment amount will increase based on the increase in the minimum wage. Let us remind you that for January 2021 the minimum wage is 7,500 rubles. It is this figure that the individual entrepreneur must rely on when calculating insurance premiums.
In this case, the established amounts of the maximum bases should be taken into account. They remain unchanged for now:
- for PF – 796 thousand rubles;
- for the Social Insurance Fund – 718 thousand rubles.
However, it is planned to increase the maximum bases. For the Pension Fund up to 876 thousand rubles, for the Social Insurance Fund – 755 thousand rubles, taking into account inflation.
The table shows the established tariffs for insurance premiums in 2021.
| Payer of contributions | Type of insurance premium | Base for calculating insurance premiums | Betting 2017 |
| Organizations and individual entrepreneurs paying remuneration to individuals (clause 1, clause 1, article 419 of the Tax Code of the Russian Federation) | Pension Fund | payments within the maximum base for calculating contributions | 22% |
| payments exceeding the maximum base for calculating contributions | 10% | ||
| FSS | payments within the maximum base for calculating contributions | 2,9% | |
| payments exceeding the maximum base for calculating contributions | contributions are not charged | ||
| Compulsory Medical Insurance Fund | There is no maximum base, it is accrued on all payments | 5,1% | |
| Individual entrepreneurs, lawyers, notaries and other owners of private practices who do not make payments to individuals (clause 2, clause 1, article 419 of the Tax Code of the Russian Federation) | Pension Fund (contribution “for yourself”) | Minimum wage in effect at the beginning of the year x 12 | 26% (fixed fee) |
| amount of income exceeding 300,000 rubles | 1% (surcharge on contribution) | ||
| *the maximum amount of all Pension Fund contributions cannot exceed 8 times the size of the fixed contribution | |||
| MHIF (contribution “for yourself”) | Minimum wage in effect at the beginning of the year x 12 | 5,1% | |
As can be seen in the table, the regressive insurance premium rate remains unchanged in 2017.
Application of reducing tariffs on insurance premiums
Taxpayers who have reached the maximum base for assessment, as well as the preferential category of taxpayers specified in clauses 4 - 10 of Art. 427 Tax Code of the Russian Federation. However, if the “specified conditions” are not met, legal entities and individuals lose the right to apply reduced rates for insurance contributions to the Social Insurance Fund, Pension Fund and Federal Compulsory Medical Insurance Fund:
What to expect
The main body of authority regarding insurance contributions to the FFOMS in 2017 (from 01.01) passes to the Russian Tax Service. This:
- control over deductions at current rates of insurance contributions to the Federal Compulsory Medical Insurance Fund for 2017 ;
- debt collection;
- receiving and analyzing reports.
These amendments are already present in the regulatory framework. Thus, from January 1, 2021, the Law on Insurance Contributions No. 212-FZ will disappear into oblivion, and a new Chapter 34 of the Tax Code will take its place.
In general, we can say that in terms of the procedure for calculating and paying insurance contributions to the treasury to the Federal Compulsory Medical Insurance Fund in 2017, no serious progress is expected.
How to pay insurance premiums for individual entrepreneurs to the Pension Fund of the Russian Federation and the Federal Compulsory Compulsory Medical Insurance Fund in 2021
Date of publication: 03/06/2017 18:07 (archive)
The Office of the Federal Tax Service of Russia for the Leningrad Region informs individual entrepreneurs about the payment of the corresponding insurance premiums in a fixed amount, but taking into account the income received in the following order:
to the Pension Fund:
- if the amount of income for the billing period does not exceed 300,000 rubles - in a fixed amount determined by the formula: minimum wage at the beginning of the year x tariff of insurance contributions (26%) x 12
Since Federal Law dated 02.06.2016 No. 164-FZ “On By amending Article 1 of the Federal Law “On the Minimum Wage” from July 1, 2021, the minimum wage is established in the amount of 7,500 rubles per month, then 7,500 x 26% x 12 = 23,400 rubles are required - if the amount of income for the billing period exceeds 300,000 rubles - in a fixed amount determined by the formula: minimum wage at the beginning of the year x rate of insurance contributions (26%) x 12 plus 1% of the amount of income over 300,000 rubles for the billing period .
in FFOMS:
Minimum wage at the beginning of the year x insurance premium rate (5.1%) x 12 7500 x 5.1% x 12 = 4590 rubles
Insurance premiums in a fixed amount can be paid at a time or in installments (monthly, quarterly).
If paid monthly, the amount of insurance premiums will be:
- in the Pension Fund of Russia – 1950 rubles (23400:12);
- in the Federal Compulsory Medical Insurance Fund – 382.5 rubles (4590:12).
If paid quarterly, the amount of insurance premiums will be:
- in the Pension Fund of the Russian Federation – 5850 rubles (23400:4);
- in the Federal Compulsory Medical Insurance Fund – 1147.5 rubles (4590:4).
Payment of insurance premiums by individual entrepreneurs is carried out regardless of age, type of activity and the fact of receiving income from it in a specific billing period.
Calculation of insurance premiums for an incomplete billing period in a fixed amount
If the entrepreneur worked for an incomplete billing period, the amount of insurance premiums is calculated as follows:
- the amount of insurance premiums for fully worked months ( minimum wage x tariff in the Pension Fund (or FFOMS) x number of months );
- the amount of insurance premiums for an incompletely worked month ( minimum wage: number of calendar days in a month x number of days from the date of registration (inclusive) until the end of the month (or until the date of registration of termination of activity inclusive) x tariff in the Pension Fund (or FFOMS ).
For example, an individual entrepreneur was registered on February 9, 2021, the amount of insurance premiums for the billing period will be:
- in the Pension Fund of the Russian Federation – 20892.86 (7500 x 26% x 10 months + (7500:28x20) x 26%);
- in the Federal Compulsory Medical Insurance Fund – 4098.21 (7500 x 5.1% x 10 months + (7500:28x20) x 5.1%).
The deadline for paying insurance premiums in a fixed amount for incomes up to 300,000 rubles is no later than December 31 of the current calendar year.
Calculation of insurance premiums for incomes over 300,000 rubles
If the income of an individual entrepreneur for the billing period exceeds 300,000 rubles, in addition to payments in the amount of 27,990 rubles (PFR + FFOMS), the amount of insurance contributions must be calculated and transferred to the Pension Fund, amounting to 1% of the amount of this excess.
The law provides for a limit on the amount of insurance contributions to the Pension Fund, namely, they cannot exceed the product of eight times the minimum wage at the beginning of the year and the rate of insurance contributions to the Pension Fund, increased by 12 times. That is, for 2021, the maximum amount of insurance contributions to the Pension Fund is 187,200 rubles (7500 x 8 x 26% x 12 months).
Income calculation
| Tax regime | Income |
| General taxation regime | Income subject to personal income tax is taken into account in accordance with Article 210 of the Tax Code of the Russian Federation (the amount of income is subject to reduction by the amount of professional tax deductions). |
| simplified tax system | Taxable income is taken into account in accordance with Art. 346.15 Tax Code of the Russian Federation (expenses are not taken into account) |
| Patent tax system | Potentially possible income in accordance with Articles 346.47 and 346.51 of the Tax Code of the Russian Federation |
| UTII | Imputed income in accordance with Article 346.29 of the Tax Code of the Russian Federation |
| Unified agricultural tax | Income taxed by the Unified Agricultural Tax in accordance with paragraph 1 of Article 346.5 of the Tax Code of the Russian Federation (expenses are not taken into account) |
If an individual entrepreneur applies more than one tax regime, taxable income from activities is summed up.
Payment deadline: insurance premiums in the amount of 1% of the amount of income over 300,000 rubles must be transferred no later than April 1 of the year following the expired billing period.
Department of Taxation of Personal Income and Administration of Insurance Contributions of the Directorate of the Federal Tax Service of Russia for the Leningrad Region
How have income tax rates changed in 2021?
The general income tax rate will not change in 2021. It will remain at 20 percent. However, in 2021 – 2021 organizations will have to list:
- 17% (instead of 18%) – to the regional budget;
- 3% (instead of 2%) – to the federal budget.
Thus, it cannot be said that new income tax rates have appeared in 2021, since the overall tax burden remained at the same level. However, the distribution of taxes to the federal and regional budgets has changed. Such changes to Article 284 of the Tax Code of the Russian Federation were introduced by Federal Law No. 401-FZ of November 30, 2016.
In connection with the indicated amendments, in 2021, accountants will have to fill out payment orders for the payment of income tax in a new way. It will be necessary to distribute payments to the federal and regional budgets differently.
Regional authorities have the right to reduce the profit tax rate at which an organization pays tax to the budget of the subject. In 2021, the minimum rate was 13.5 percent. As of January 1, 2021, the minimum dropped to 12.5 percent.
