Calculation of insurance premiums in 2021: table of maximum bases

What is the maximum base for insurance premiums for 2019? What new size of the base has been determined by the Government of the Russian Federation since January 1, 2021? At what rates will insurance premiums be calculated after exceeding the new limits? You will find answers to these and other questions, as well as a table with new limits (limits) on the base for insurance premiums, in this article.

New limits on insurance premiums for 2019

The maximum value of the base for calculating insurance premiums for 2019 was approved in accordance with paragraphs 3 and 6 of Article 421 of the Tax Code of the Russian Federation. New values ​​are determined by a decree of the Government of the Russian Federation.

From January 1, 2021, the size of the maximum base values ​​for calculating insurance premiums is as follows:

• 865,000 rubles is the maximum base for calculating insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity;
• 1,150,000 rubles is the maximum base value for calculating insurance contributions for compulsory pension insurance.

Thus, if an employee’s income, calculated on an accrual basis from the beginning of 2021, exceeds 1,150,000 rubles, and the employer applies the basic (not reduced) rate of contributions to compulsory pension insurance, then from the amount of excess, contributions to compulsory pension insurance are charged at the rate of 10% (clause 1 Article 426 of the Tax Code of the Russian Federation).

The maximum base for contributions in case of temporary disability and in connection with maternity in 2021 is set at RUB 865,000. Employee income in excess of the established limit is not subject to contributions to VNIM (clause 3 of Article 421 of the Tax Code of the Russian Federation).

Please note: the maximum amount of the base for calculating “medical” contributions is not approved. These contributions, regardless of the amount of income of an individual in 2021, must be paid at a rate of 5.1%. There is also no maximum base for contributions “for injuries”.

It should also be noted that the reduced tariffs for companies and individual entrepreneurs on the simplified market, pharmacies on UTII and individual entrepreneurs with patents were not extended for 2021. Therefore, in 2021 they transfer contributions on a general basis.

See “Insurance premium rates in 2021: table.”

What is the contribution limit for?

The marginal base represents the amount of the employee’s income, calculated from the beginning of the year and subject to insurance contributions, starting from which a reduced rate or a rate equal to 0 is applied when calculating contributions to the Pension Fund of the Russian Federation and the Social Insurance Fund.
There is no base limit for contributions to the FFOMS. The marginal base applies to the salary of each employee.
Therefore, accruals made to an employee for the performance of his job duties and other payments must be tracked from the beginning of the year for each worker. Attention: the calculation of insurance premiums is the direct responsibility of the employer, which is carried out at the expense of its expenses included in the cost of products or services provided (work performed).
Contributions are paid as a percentage of salary. Therefore, the more accruals, the higher the amount of deductions. However, when the salary reaches the limit, a reduced rate begins to apply, which leads to a reduction in contributions.

In this regard, the marginal base is one of the measures to encourage employers to officially show the entire salary of employees.

The higher it is, the lower the amount of insurance premiums will be from a certain point. A business entity gets the opportunity to save money by complying with the norms of current legislation.

Attention: the current rate of insurance contributions to the Pension Fund is 22%, to the Social Insurance Fund - 2.9%. In the general regime, if the amount of the employee’s salary exceeds the maximum base, the rates of 10% and 0% will apply respectively.

If a preferential regime is applied, then after the cumulative salary value from the beginning of the year crosses the limit, zero rates begin to apply for both types of insurance.

An example of such a case is the use of the simplified tax system for the type of activity established in the Tax Code of the Russian Federation, provided that the share of income from does not amount to more than 70%.

It is important to remember that the maximum bases also do not apply to additional tariff accruals made by employers, as well as to injury insurance.

Limit bases when preparing reports are subject to separate allocation in a certain line in the calculation. In it they are indicated twice - in the total amount in the calculation and in the information for each employee separately.

Attention: the maximum bases for contributions to the Pension Fund of the Russian Federation also apply to remuneration under service agreements and work contracts drawn up with individuals. But they cannot be used for insurance in case of temporary disability.

Increasing limits: table

The maximum values ​​of the base for insurance premiums are increased every year. Let's compare the values ​​for recent years in the table.

Current base value

As you know, insurers pay several types of contributions for their employees - pension, medical, social (in case of illness and maternity) and “injury”. So, for the calculation of pension and social contributions, income limits or the so-called maximum base value are established. This is the amount of payments to the employee from the beginning of the year, upon reaching which contributions are calculated at reduced or zero rates.

The insurance base limit is set for each year separately by type of contribution and is approved by a resolution of the Government of the Russian Federation. It depends on the average salary determined for that year.

The limit on insurance premiums in 2021 is enshrined in Resolution No. 1407 dated November 6, 2019, and its amounts are as follows:

• for contributions to pension insurance – 1,292,000 rubles;
• for contributions for disability or maternity (VNiM) – 912,000 rubles.

The maximum base for calculating insurance premiums is growing from year to year.
Data for past periods and limits relevant in 2021 are collected in Table 1. Table 1. Limit value of the base for calculating insurance premiums for 2016-2020

How to calculate contributions in 2021 taking into account the new limits

Next, 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.

Pension contributions

In 2021, from taxable payments to RUB 1,150,000. inclusive of insurance premiums:

• at a rate of 22% – if general contribution rates are applied;
• at a reduced rate – if reduced rates apply.

From payments over 1,150,000 rubles. Contributions to compulsory pension insurance are charged at a rate of 10% if the company applies general tariffs. In the case where the company applies reduced tariffs, there is no need to pay fees at all.

Contributions for illness and maternity

In 2021, from payments to 865,000 rubles. inclusive, charge contributions at the following rates:

• 2.9% - if the company applies general tariffs;
• 1.8% - in relation to payments to temporarily staying foreigners (with the exception of highly qualified specialists, if the company applies general tariffs;
• at a reduced tariff - if the company applies reduced tariffs.

If the maximum base for calculating insurance premiums has been exceeded, do not accrue social contributions in case of temporary disability.
Pay medical contributions from payments to employees at a rate of 5.1%.

Rules for calculating insurance premiums

It is thanks to these contributions that all employees of different companies can count on receiving a pension or receiving temporary disability benefits in the future.

How to fill out the insurance premium form correctly? Read here.

Therefore, employers must take care of the correct calculation and timely transfer of the required amounts of money. The calculation process is based on the income received by citizens since the beginning of the year, for which the cumulative total method is used.

The total amount of funds levied on income is 30%:

• 22% is transferred to the Pension Fund if the amount of funds transferred is within the base, and if the limit is exceeded, then a preferential rate of 10% is used;
• 2.9% of citizens’ salaries are paid to the Social Insurance Fund;
• The MHIF pays 5.1% of the income of a hired specialist.

Table of the maximum base for contributions for 2017-2019.
No innovations regarding the calculation of these amounts were introduced in 2021, so in 2021 the calculation will be carried out according to the same conditions.

Reduced rates for individual entrepreneurs or companies operating under a simplified regime or applying UTII or a patent are not extended.

What payments should be included in the base for insurance premiums in 2021

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 and vacation pay. Then exclude non-taxable payments from the result. The list of such payments is contained in 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.

An example of calculating insurance premiums in 2021, taking into account new limits

Let's look at an example of how an employer can apply the new base limit for calculating insurance premiums in 2021.

Example:

Example. The company applies general insurance premium rates. Employee salary is 100,000 rubles. In this case, the limit on pension contributions (RUB 1,150,000) will be exhausted in November 2021. And for social (RUB 865,000) – in September.

The calculation of contributions is presented in the table.

Limit amount of insurance premiums in 2021

Limit amount of insurance premiums in 2021

According to the Government Decree, from 01/01/2021, a new indicator of the maximum taxation value for insurance contributions to the Pension Fund of the Russian Federation is in effect, which is 1,150,000 rubles. The tax limit for contributions to the Social Insurance Fund has been increased to the level of 865,000 rubles.

In 2021, compulsory health insurance premiums, as before, are calculated at a flat rate of 5.1%, regardless of the limit.

The dynamics of the increase in the indicator compared to 2021, as well as the rates applied when calculating insurance premiums above the established limit, are presented in the table below:

An example of calculating insurance premiums above the established limit

Let's imagine that the financial monitoring department has 3 employees - senior specialists Shishkin and Lukyanov, as well as the head of the department Zubrov.

According to employment contracts, the following monthly remuneration amounts are established for employees:

• Shishkin - rate 110,300 rubles.
• Lukyanov - rate 121,020 rubles.
• Zubrov - rate 200,600 rubles.

Let's calculate insurance premiums for each employee of the financial monitoring department for the 1st half of 2021:

As you can see in the table, in May 2021, Zubrov’s income reached the FSS tax limit (RUB 865,000). Insurance contributions to the Social Insurance Fund for part of the salary within the limit were calculated at the base rate of 2.9; contributions were not accrued for the remaining amount.

The tax base within the limit is defined as the difference between the limit value and the level of income accumulated during the year (from January to April inclusive).

(RUB 865,000 – RUB 802,400) * 2.9% = RUB 1,865.40

In June 2021, Zubrov’s income reached the maximum tax limit of the Pension Fund of Russia (RUB 1,150,000). Insurance premiums to the Pension Fund for June are calculated in the following order:

1. Contributions to the Pension Fund within the limit - at a rate of 20% (1,150,000 rubles - 1,003,000 rubles) * 20% = 29,400 rubles.
2. Contributions to the Pension Fund of the Russian Federation in excess of the limit - at a rate of 10% (1,203,600 rubles - 1,150,000 rubles) * 10% = 5,360 rubles.

When calculating contributions for July (and further until the end of the year), the accountant used rates of 10% (PFR) and 0% (FSS). The calculation of contributions to the Compulsory Medical Insurance Fund during the year was calculated at a rate of 5.1%, regardless of the tax threshold.

conclusions

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Limit value of taxation of insurance premiums for injuries

According to the social insurance law, the employer is also required to pay insurance premiums for accidents at work (the so-called “injury” contributions).

The rate of insurance premiums for accidents at work is set in accordance with the class of professional risk assigned to the enterprise in accordance with Law No. 125-FZ of July 24, 1998.

The law provides for 32 classes of professional risk for an enterprise - from 1st (no or minimal risk) to 32nd (maximum occupational risk). The insurance premium rate for injuries is set in the range from 0.2% (for the 1st risk category) to 8.5% (for the 32nd risk category).

The maximum amount of insurance premiums for accruals “for injuries” is not established.

Who pays insurance premiums and where?

Insurance premiums are mandatory payments made by the employer for his subordinates. If a person works for himself, he pays money to the Social Insurance Fund, Pension Fund and Federal Compulsory Medical Insurance Fund on his own. According to current legislation, the payment amounts are as follows (data for most cases, reduced tariffs are not considered):

How has the limit on the base for calculating contributions changed?

From January 1, 2021, the maximum value of the insurance premium base was indexed 1.059 times:

• for compulsory pension insurance (OPI) it amounted to 1,465,000 rubles (increased by 173,000 rubles);
• for compulsory social insurance (OSI) in case of temporary disability or maternity - 966,000 rubles (increased by 54,000 rubles).

For other insurance premiums it is not taken into account. We'll talk more about this below.

For what contributions is the maximum base established?

The income limit, above which contributions are paid at reduced rates, is established for deductions for:

• OPS.

Before the limit is exceeded, contributions are charged at the general rate of 22%, if exceeded - at a rate of 10%. If contributions to compulsory pension insurance are paid at a reduced rate, then when the limit is reached, they no longer need to be accrued. But if the employer also charges contributions at an additional rate, then the maximum base in this case does not apply at all (contributions are paid from the entire income).

• VNiM.

The rate on contributions before exceeding the established limit is 2.9%, upon reaching it - 0%.

There is no maximum limit on contributions to compulsory medical insurance, that is, contributions to health insurance are paid from the entire amount of income received for the year.

More information about what to do if the base limit is exceeded can be found here.

How is the limit calculated?

When calculating insurance premiums, it is necessary to highlight the volumes of transfers within the maximum base values, as well as values ​​above it. In the calculation itself, you should indicate both amounts and indicate the resulting values. The excess values ​​for all employees, as well as in the information for each employee, are also indicated.

If the employee’s salary in total exceeds the limit established in the current year in relation to amounts above these limits, rates are set at 10% and 0%. If we are talking about preferential tariffs, these values ​​are equal to 0%.

The calculation of the maximum value of the insurance base for calculating insurance contributions for compulsory pension insurance occurs according to the following formula:

Average salary in the Russian Federation * 12 months * 2

Considering that the projected average salary in 2019 will be 47,041 rubles, the limit for calculating contributions to compulsory pension insurance (47,041 * 12 * 2) = 1,129,000 rubles, taking into account rounding.

When calculating the limits for pension insurance, it should be taken into account that the maximum values ​​also apply when paying wages under work contracts. When insuring disabled persons and in the case of maternity, the base limits do not include amounts received by the employee under contract agreements.

The maximum amount of the insurance base for calculating insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity is calculated as follows:

Limit for calculating insurance premiums for 2021 * 1.08

We calculate: (755,000 * 1.080) = 815,000 rubles, taking into account rounding.