Insurance premiums for compulsory health insurance in 2017-2018

Approach to calculating insurance premiums in 2018

In 2021, insurance premiums, as before, are calculated based on:

• accruals in favor of individuals;
• established limits of the taxable base;
• insurance premium rates;

At the same time, the interest rate of the tariff directly depends on the amount subject to insurance premiums. Thus, before we present tables with premium rates for 2021, let us comment on the above-mentioned components.

Accruals in favor of “physicists”

In 2021, all employers are required to pay contributions to pension, social and health insurance from employee payments.

Insurance premiums in 2021 are required to be calculated on remunerations paid in cash and in kind:

• employees within the framework of labor relations;
• the head of the organization - the only participant, regardless of the existence of an employment contract with him;
• performers under civil contracts, the subject of which is the performance of work or provision of services;
• performers under copyright agreements.

Amounts not subject to insurance premiums in 2021 are given in Article 422 of the Tax Code of the Russian Federation.

Example

In 2021, the tax base for contributions has not changed. To calculate the base, you must first add up all payments that relate to the object of taxation. The list of such payments is listed in paragraph 1 of Article 420 of the Tax Code of the Russian Federation. For example, salary. Vacation pay.

Then you need to subtract non-taxable payments from the resulting value. For a list of such payments, see Article 422 of the Tax Code of the Russian Federation. For example, state benefits, financial assistance in the amount of up to 4,000 rubles. in year.

Limits and taxable base in 2021

In 2021, the maximum base for calculating insurance premiums has become larger. See “Maximum base for calculating insurance premiums from 2021.”

Base for calculating insurance premiums in 2021: table

Contribution rates in 2021: table

The tariffs for pension, medical and insurance contributions for temporary disability and in connection with maternity will not change in 2021 (Federal Law No. 361-FZ of November 27, 2017). So, if an organization or individual entrepreneur does not have the right to use reduced tariffs, then in 2018 it is necessary to charge contributions at the basic tariffs. They are listed in the table:

The general contribution rate in 2021 is 30% (Articles 425, 426 of the Tax Code of the Russian Federation):

• 22% – for pension insurance;
• 5.1% – for health insurance;
• 2.9% - for social insurance. In this case, the amount of contributions to be paid depends on whether the income exceeded the established limit or not.

The 30% rate will be valid until 2021 inclusive (Articles 425, 426 of the Tax Code of the Russian Federation). The extension of the tariff is provided for by Federal Law No. 361-FZ dated November 27, 2017.

Keep in mind

Each policyholder calculates the limit separately. If an employee joined a company in mid-2021, then do not take into account the income that he received from another employer in the limits.

Basic insurance premium rates in 2021

Below is a table with the main rates of insurance premiums in 2018:

Percentage deducted from wages in the Russian Pension Fund in 2018

In accordance with the requirements of Russian legislation, all employers were required to pay monthly payments for each hired employee to cover compulsory medical and pension insurance. It is on these revenues to the state budget that the possibility of issuing pensions to current pensioners, as well as to those who will acquire this status in the future, will depend.

Quite often, employees have a question about the amount of designated contributions deducted from their wages.

Before talking about the amount of deductions from wages allocated for pensions, it should be said that from January 1, 2021, the federal tax service began to collect debts. This decision is due to the fact that the Russian Pension Fund has ceased to cope with this task.

In 2021, when calculating wages from employees, an amount of 22% is withheld.

The employer is responsible for paying these contributions. The specified 22% consists of the insurance part, which accounts for 16%, and the savings part in the amount of the remaining 6%. The employee has the right to dispose of the remaining 6% independently by transferring it to a non-state pension fund, management company, or investing it.

Russian legislation provides some benefits for these deductions for some sectors of the economy, for example, companies in the information technology sector. In addition, the reduced rate applies if the employer has exceeded the limit on these contributions, then he has the right to claim a reduction in the established rate.

There is also the opposite practice, when an increased rate is applied to certain categories of employees. In this case, we are talking about those who are employed in production with hazardous working conditions or in hard work.

The funded part of contributions transferred to the Pension Fund is not indexed by the state. In 2012, it happened that the state froze this part of contributions for some time, since the Pension Fund did not have the proper resources and funds had to be allocated from the state budget and the National Welfare Fund.

Reduced insurance premium rates

In 2021, the preferential categories of policyholders who are entitled to pay premiums at reduced rates do not change.

All of the above reduced rates can also be summarized into a single table with rates. As a result, we get the following:

What “simplified” people need to know about the new OKVED classifier

In 2021, the new OKVED2 classifier came into force (approved by order of Rosstandart dated January 31, 2014 No. 14-st). Because of this, the codes for some preferential activities have changed. This does not affect the reduced tariff in any way. A change in OKVED cannot deprive you of benefits. This is provided for by Federal Law No. 335-FZ of November 27, 2017. For more details, see “New preferential activities under the simplified tax system”

How much must payers of contributions for employees pay?

According to the new Chapter 34 of the Tax Code of the Russian Federation, payers of insurance premiums (except for individual entrepreneurs without employees, notaries, lawyers engaged in private practice) are also persons making payments and other remuneration to individuals. This category includes:

• employers under employment contracts;
• customers under civil contracts;
• ordinary individuals not registered as individual entrepreneurs.

Payers pay contributions at their own expense and do not deduct them from payments to an individual. Insurance premium rates in 2021 remained at the same level and generally amount to 30% of employee benefits. In addition, there are some categories of payers for whom the insurance premium rate in 2021 has been significantly reduced. In order to be able to make deductions at these reduced rates, the payer must comply with the mandatory conditions of Article 427 of the Tax Code of the Russian Federation.

Decree of the Government of the Russian Federation dated November 15, 2017 No. 1378 established the maximum base for calculating insurance premiums in 2021:

• for pension insurance - 1,021,000 rubles;
• for compulsory social insurance - 815,000 rubles.

Upon achieving these payments (separately for each employee), the payer pays contributions at reduced rates. If the payer is included in the preferential category, then after reaching the maximum base, contributions for the employee’s pension and social insurance are not paid. As for payments for health insurance, their tariff does not change upon reaching the maximum base.

Insurance premiums in 2021 rates established by the Tax Code of the Russian Federation (table of general and reduced tariffs)

Additionally, a contribution is paid to the Social Insurance Fund for compulsory insurance against accidents at work and occupational diseases (from 0.2% to 8.5%). The deadline for transferring contributions for employees has not changed: no later than the 15th day of the month following the reporting month (clause 3 of Article 431 of the Tax Code of the Russian Federation).

Additional tariffs for 2021

Employers pay additional insurance premiums from the salaries of employees who work in harmful and dangerous conditions. Tariffs depend on the results of a special assessment or their absence (clause 3 of Article 428 of the Tax Code of the Russian Federation). If a special assessment of working conditions was not carried out and classes of working conditions as of 2021, then apply the following additional tariffs:

If a special assessment of working conditions was carried out, then additional tariffs are distributed by class:

If it is possible to apply different additional tariffs for payments in favor of one employee, then contributions must be calculated at the highest. For example, a special assessment (certification) was not carried out, and the employee is simultaneously employed in the work specified in clause 1 of part 1 of Art. 30 of Law No. 400-FZ, and on the work specified in paragraphs 2 - 18, part 1, art. 30 of Law No. 400-FZ. This means that contributions from his payments must be calculated at an additional rate - 9%.

Additional tariffs for insurance premiums 2018

For workers engaged in hazardous and harmful work and who have the right to early retirement in old age, the employer transfers “pension” contributions at rates higher than for normal activities.

The additional insurance premium rate in 2021 for such workers, as in 2021, can range from 2% to 9% (clause 3 of Article 428 of the Tax Code of the Russian Federation). The amount of the additional contribution is influenced by the type of work the employee performs, as well as the results of a special assessment of working conditions - the higher the level of danger and “harmfulness”, the higher the additional tariff will be:

• 8% - tariff for the highest 4th level of hazardous working conditions;
• 7% - harmful level of subclass 3.4;
• 6% - harmful level of subclass 3.3;
• 4% - harmful level of subclass 3.2;
• 2% - harmful level of subclass 3.1.;
• 0% - tariff for the optimal and acceptable level (classes 1 and 2).

Those who have not conducted a special assessment of working conditions will also need to apply additional insurance premium rates in 2021, but these rates will be different:

• 9% for employees according to List No. 1, clause 1, part 1, art. 30 of Law No. 400-FZ of December 28, 2013 (underground work, “hot” workshops, hazardous working conditions);
• 6% for those who work in heavy work according to List No. 2 and “small” lists, pp. 2-18 hours 1 tbsp. 30 of Law No. 400-FZ.

Unlike insurance premiums at basic tariffs, the additional tariff is applied without limiting the taxable “income” base. That is, in 2018, additional “pension” contributions should be accrued, even if the employee’s income exceeds the taxable limit of 1,021,000 rubles.

Insurance rates for individual entrepreneurs

From 2021, the amount of individual entrepreneur contributions no longer depends on the minimum wage. Now the legislation fixes the exact amount of payments made by individual entrepreneurs “for themselves” for compulsory pension insurance. See “Insurance premiums for individual entrepreneurs from 2021”.

For individual entrepreneurs whose income does not exceed 300 thousand rubles, the amount of contributions for compulsory pension insurance is 26,545 rubles, for compulsory medical insurance – 5,840 rubles. However, individual entrepreneurs whose annual income is more than 300 thousand rubles still must pay additional pension contributions at a rate of 1%. That is, if the income of an individual entrepreneur for a year exceeds 300 thousand rubles, then in addition to fixed contributions, the entrepreneur must transfer to the Federal Tax Service an additional amount in the amount of 1% of the amount exceeding the limit (clause 1 of Article 430 of the Tax Code of the Russian Federation). Here is a table with the new values:

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25.10.2016