According to the law dated 04/01/2020 No. 102-FZ, insurance premium rates have been reduced for all representatives of small and medium-sized businesses (SMEs). However, such a reduction does not apply to all payment amounts, but only those that exceed 1 minimum wage. Thus, the calculation of salary contributions for an accountant has become more complicated. The Federal Tax Service responded to this situation and issued a letter explaining how to correctly calculate reduced insurance premiums in 2021. In this material we provide examples of calculating insurance premiums from April 2021 at reduced rates.
Also see:
- How coronavirus affected insurance premiums: an overview of changes
- How to correctly calculate insurance premiums from April 2020
What changes should be taken into account when calculating contributions?
According to Law No. 102-FZ, all small and medium-sized businesses that pay income to individuals will apply reduced insurance premium rates in 2021:
- 10% – for pension contributions (PPS) (both within the contribution base of RUB 1,292,000 and above it);
- 0% - for compulsory social insurance (OSI) for temporary disability, maternity, pregnancy and childbirth (VNIM and B&R) (regardless of excess of the contribution base - in the amount of 912,000 rubles);
- 5% – for compulsory medical insurance (without using the base).
At the same time, the reduced tariff begins to apply if the payment exceeds 1 minimum wage (according to legislators, this fact should encourage employers to increase small salaries).
For more details, see our material “For whom and what insurance premiums have been reduced since 04/01/2020”.
IMPORTANT!
The new rules for calculating insurance premiums are effective starting with payments for April 2020 .
The monthly division of amounts into taxable contributions at the previous rates and at reduced rates, in which it is also necessary to take into account the excess of the maximum base for compulsory pension insurance and compulsory social insurance, raised a lot of questions among accountants. The Federal Tax Service undertook to answer these questions: letter No. BS-4-11/11315 dated July 13, 2020 contains, among other things, practical examples of calculations that you need to familiarize yourself with and take them into account in your work.
Reduced rate of insurance premiums: who is entitled to
Reduced rate of insurance premiums
Reduced insurance premium rates are provided for certain categories of employers, including organizations on the simplified tax system, IT firms, residents of the Skolkovo project, non-profit and charitable organizations.
Summarized information about employers who have the right to apply a preferential rate of insurance contributions is presented in the table below:
| No. | Who can calculate insurance premiums at preferential rates? | Description |
| 1 | IT companies | Reduced contribution rates are provided for Russian organizations that operate in the field of software development, modernization, and implementation |
| 2 | Business companies implementing the results of intellectual activity | Business entities and partnerships whose activities are related to the implementation of technological know-how and the results of IT developments are entitled to apply a preferential rate of insurance premiums. |
| 3 | Organizations making payments to members of maritime vessels | Employers who pay remuneration to crew members of Russian ships have the right to apply preferential tariffs. The preferential tariff applies exclusively to the calculation of contributions for payments to crew members under employment contracts. Organizations transshipping oil and petroleum products by water transport cannot apply reduced contribution rates. |
| 4 | Non-profit and charitable organizations | Non-profit and charitable organizations have the right to apply reduced rates for calculating insurance premiums, subject to:
|
| 5 | Residents of Skolkovo | Insurance premiums at a preferential rate are calculated by organizations recognized as participants in projects and developments of innovative |
| 6 | Organizations participating in special economic zones (SEZ) | The preferential tariff is entitled to apply to organizations that have received the status of a participant in the SEZ of Kaliningrad, Crimea, Vladivostok, as well as residents of regions that are advancing in socio-economic development (in accordance with Law No. 473-FZ). |
| 7 | Cinematographic organizations | According to paragraphs. 15 clause 1 art. 427 of the Tax Code of the Russian Federation, a preferential tariff is used by Russian organizations engaged in the production and sale of animation and audiovisual products. |
A complete list of organizations and individual entrepreneurs that have the right to apply reduced rates of insurance premiums, as well as the conditions for their application, can be found in Art. 427 Tax Code of the Russian Federation.
Preferential rates of insurance premiums for “simplers”
During 2021 - 2021, organizations and entrepreneurs using the simplified tax system calculated insurance premiums for employees at preferential rates, provided that they conduct activities in accordance with the list specified in paragraphs. 5 p. 1 art. 427 Tax Code of the Russian Federation. In particular, preferential tariffs were provided for “simplified” workers who carry out production activities:
- food products, non-alcoholic drinks;
- textiles, clothing;
- medicines;
- Vehicle;
- equipment;
- furniture.
In 2021, information regarding the extension of the grace period for 2021 was discussed among small business representatives. However, contrary to expectations, a miracle did not happen.
As of the beginning of 2021, changes in paragraphs. 5 p. 1 art. 427 of the Tax Code of the Russian Federation was not included and this provision of the Tax Code remained in the previous edition. This means that in 2021, employers-legal entities and individual entrepreneurs on the simplified tax system, regardless of the type of activity, apply basic tariffs for calculating insurance premiums for employees:
- Pension Fund – 22%, if the tax base is exceeded – 10%;
- Social Insurance Fund – 2.9%, if the tax base is exceeded – 10%;
- Compulsory medical insurance – 5.1%, regardless of the excess of the tax base.
Reduced insurance premium rates in 2021
According to Art. 427 of the Tax Code of the Russian Federation, preferential rates of insurance premiums are established in accordance with the category of taxpayer. The table below shows the reduced premium rate applicable to certain groups of employers in 2021:
| No. | Taxpayer category | Reduced insurance premium rates in 2021 | ||
| Pension Fund | FSS | Compulsory Medical Insurance Fund | ||
| 1 | IT companies | 8% | 2% | 4% |
| 2 | Business companies implementing the results of intellectual activity | 20% | 2,9% | 5,1% |
| 3 | Organizations making payments to members of maritime vessels | 0% | 0% | 0% |
| 4 | Non-profit and charitable organizations | 20% | 0% | 0% |
| 5 | Residents of Skolkovo | 14% | 0% | 0% |
| 6 | Organizations participating in special economic zones (SEZ) | 6% | 1,5% | 0,1% |
| 7 | Cinematographic organizations | 8% | 2% | 4% |
Calculation of reduced contributions to compulsory pension insurance when the maximum base is exceeded
EXAMPLE
Payments in the amount of 1,200,000 rubles were made to the employee for January-March 2021. For April 2021, the specified employee was accrued another 200,000 rubles. That is, the amount of payments in favor of the employee, determined by the cumulative total from the beginning of the billing (reporting) period, in April 2021 exceeded the maximum base value for calculating insurance premiums for compulsory health insurance by:
(1,200,000 + 200,000) - 1,292,000 = 108,000 rubles.
200,000 - 108,000 = 92,000 rubles - the amount of payments for April 2020, which is included in the maximum base for calculating insurance premiums for compulsory health insurance.
In this case, at the usual rates of insurance premiums, part of the payments for April 2021, not exceeding the minimum wage, is levied, i.e. 12,130 rubles.
Part of the monthly payments in excess of the minimum wage, which does not exceed the maximum base for calculating insurance premiums for compulsory health insurance, in the amount of 92,000 - 12,130 = 79,870 rubles, is subject to insurance premiums for compulsory health insurance at a rate of 10%.
The part of payments that exceeds, from the beginning of the billing (reporting) period, the maximum value of the base for calculating insurance premiums for compulsory health insurance, in the amount of 108,000 rubles, is subject to insurance premiums for compulsory health insurance at a rate of 10%.
Calculation of contributions to compulsory pension insurance for April 2021:
- 12 130 × 22% = 2668,60
- 79 870 × 10% = 7987,00
- 2668.60 + 7,987.00 = 10,665.60 rub.
Contribution rates for employers
Until 2021, insurance premium rates were considered temporary, since they were planned to increase from 2021. However, this decision was later revised, and all rates were transferred to the category of constant, that is, their increase is not planned.
- The rate for pension insurance is 22% - the maximum value and 10 percent if it is exceeded.
- Insurance premiums for temporary disability - 2.9%.
- Health insurance is 5.1%.
- Personal injury premiums range from 0.2% to 8.5%.
Calculation of reduced contributions to OSS
EXAMPLE
Payments in the amount of 750,000 rubles were made in favor of the employee for the period January-March 2021. For April 2021, the specified employee was accrued another 250,000 rubles.
The amount of payments in favor of the employee, determined by the cumulative total from the beginning of the billing period, in April 2021 exceeded the maximum base value for calculating insurance premiums for OSS at VNiM by:
(750,000 + 250,000) - 912,000 = 88,000 rubles.
250,000 - 88,000 = 162,000 rubles - the amount of payments for April 2020, which is included in the maximum base for calculating insurance premiums for OSS at VNiM.
In this case, at the usual rates of insurance premiums, part of the payments for April 2021, not exceeding the minimum wage, is levied, i.e. 12,130 rubles.
Part of the monthly payments in excess of the minimum wage, which does not exceed the maximum base for calculating insurance premiums for OSS at VNiM, in the amount of 0 = 149,870 rubles, is subject to insurance premiums for OSS at VNiM at a rate of 0%.
The part of payments that exceeds, from the beginning of the billing period, the maximum base for calculating insurance premiums for OSS at VniM, in the amount of 88,000 rubles, is not subject to insurance premiums for OSS at VniM on the basis of clause 2 of Art. 425 Tax Code of the Russian Federation.
Calculation of contributions to OSS for April 2021:
- 12 130 × 2,9% = 351,77
- 149,870 × 0% = 0 rub.
The procedure for calculating insurance premiums in 2020
The procedure for calculating insurance premiums in 2021, as it was before, has not changed. To calculate them, the following components are taken into account:
- Deductions in favor of individuals.
- Established tariff rates for insurance premiums, depending on the amount that is subject to insurance premiums.
- Approved maximum values of the taxable base.
Let's look at each component of calculating insurance premiums in more detail.
Deductions in favor of individuals in 2021
From payments to employees, employers are required to deduct insurance premiums for such types of compulsory insurance as:
- medical;
- pension;
- social.
Let us remind you that insurance premiums must be accrued for remuneration to the head of the organization (even without an employment contract concluded with him) and those employees who work in accordance with:
- with employment contracts;
- with civil contracts (for the provision of services or performance of work);
- with copyright agreements (with performers).
Please note that in 2021, the calculation of insurance premiums for remuneration of individuals concerns not only cash, but also in kind.
Article 422 of the Tax Code of the Russian Federation provides a list of payments that are not subject to insurance premiums.
Calculation of reduced contributions for additional days off provided to the employee by law
If payment is additional. weekends are reimbursed from the Social Insurance Fund under Art. 262 of the Labor Code of the Russian Federation (for example, additional days off are provided to care for a disabled child), it should be subject to contributions in the general manner.
Taking into account the specifics established for SMEs, the policyholder must impose contributions on part of such monthly payments:
- within the minimum wage – at a rate of 30%;
- exceeding the minimum wage - at a rate of 15%.
In order for the Social Insurance Fund to reimburse these expenses without any problems, you need to make the calculation as follows:
- Determine the share (proportion) of payments for additional days off in the total volume of payments for the month.
- Multiply the resulting value by the amount of insurance premiums accrued for the month from the total amount of payments.
EXAMPLE
The total amount of payments during the month in favor of an individual is 75,000 rubles, of which 15,000 rubles are payment for additional days off provided to care for a disabled child.
The SME subject calculates insurance premiums from the total amount of payments:
12,130 × 30% + (75,000 - 12,130) × 15% = 13,069.50 rubles.
The share of payment for additional days off provided for caring for disabled children in the total amount of payments for the month is:
15 000 / 75 000 = 0,2.
Calculation of insurance premiums by SMEs only from the amounts paid for additional days off provided for caring for disabled children:
13,069.50 × 0.2 = 2,613.90 rubles.
Insurance premiums from the amounts paid for additional days off provided to care for a disabled child, taking into account the provisions of Federal Law No. 213-FZ, are subject to reimbursement from the Social Insurance Fund of the Russian Federation in the amount of 2,613.90 rubles.
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