Withholding taxes and contributions from the payroll fund in 2021. Table of taxes and contributions from the payroll

What payroll taxes need to be withheld?

“Salary” taxes, which the employer must calculate, withhold and transfer to the budget, can be divided into two large groups.
The first includes those amounts that are transferred at the expense of the employee. These payments are withheld from the salary when it is paid, and the employee receives less in person than was accrued before taxes. And the second group of mandatory contributions includes those amounts that are transferred at the expense of the employer. Let's look at each payment in more detail. Calculate your salary and benefits taking into account the increase in the minimum wage from 2021 Calculate for free

Contributions from employees

We are talking about personal income tax, which is deducted from employee remuneration and does not increase the tax burden on the employer. Personal income tax must be withheld from the wages of employees who are citizens of the Russian Federation and permanently reside in Russia at a rate of 13%. In the general case, such an employee will receive in person not the amount specified in the employment contract, but 13% less.

IMPORTANT. In some situations, the amount of salary from which tax is withheld can be reduced by deductions (clause 3 of Article 226 of the Tax Code of the Russian Federation). And then more than 87% of the amount written in the contract will be due for delivery “in hand”. For example, employees with minor children have the right to a deduction. The amount of deduction for the first and second child is 1,400 rubles each. per month, and for the third and each subsequent child - 3,000 rubles. per month (subclause 4, clause 1, article 218 of the Tax Code of the Russian Federation). For more details, see: “Children’s” deductions for personal income tax: what an accountant needs to know” and “An employee applied for a property or social deduction at the place of work: what an accountant should do.”

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The amount of personal income tax on wages must be determined once a month - as of the last day of the month (clause 3 of Article 226, clause 2 of Article 223 of the Tax Code of the Russian Federation). When paying an advance, that is, wages for the first half of the month, personal income tax is not calculated and is not withheld. Consequently, in the middle of the month the employee receives exactly the accrued amount. But upon the final payment for the month, personal income tax is withheld from the amount paid, calculated from the entire salary, including the advance (clause 4 of Article 226 of the Tax Code of the Russian Federation). The employer must transfer to the employee the amount of the monthly salary minus personal income tax and the previously issued advance.

The deadline for payment of personal income tax withheld from employees to the budget is the next working day after the payment of wages at the end of the month (clause 6 of Article 226 and clause 7 of Article 6.1 of the Tax Code of the Russian Federation).

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How to calculate

When calculating payroll, you need to select one of the periods for calculation:

• annual;
• monthly;
• day;
• hourly.

The most popular period is the annual period. To calculate payroll, there is no single, mandatory formula, but most often the following is used for calculation:

FOT=NW×SCH×12

Where:

SP can be obtained if the final amount of all payments and accruals that are part of the payroll is divided by 12. SP is calculated by adding the number of all employees for each day of the month and dividing the number of calendar days.

To calculate the annual value, you need to repeat the steps for the period from January to December, then add the resulting numbers and divide by 12.

For example:

If SZ = 350 thousand rubles. taking into account allowances and additional payments, and SCH = 20, then payroll = 350 × 20 × 12 = 84,000 thousand rubles.

Contributions from employers

We are talking about four types of insurance premiums:

• for compulsory pension insurance (pension contributions);
• for compulsory health insurance (medical contributions),
• for compulsory social insurance in case of temporary disability and in connection with maternity (contributions for “sick leave”),
• for compulsory insurance against accidents at work and occupational diseases (contributions for “injuries”).

These revenues are used to pay pensions, finance free medical care under the compulsory medical insurance policy, pay for sick leave and child care benefits, and also compensate for damage to life and health caused by injuries in the workplace. These payments are transferred at the expense of the employer and are not deducted from the employees’ salaries.

Insurance premiums must be calculated on the last day of the month based on the full amount of the salary of each specific employee (clause 1 of Article 421 and clause 1 of Article 431 of the Tax Code of the Russian Federation, clause 9 of Article 22.1 of the Federal Law of July 24, 1998 No. 125-FZ ). In general, contributions are paid at the following rates: for pension insurance - 22% of salary, for health insurance - 5.1%, for sick leave - 2.9%. These contributions are transferred to the budgets of the funds, and their payment is controlled by the Federal Tax Service.

The rate of contributions “for injuries” depends on the OKVED code for the main type of activity of the organization or individual entrepreneur. FSS divisions annually set the amount of contributions for each policyholder. The minimum tariff is 0.2%, and the maximum is 8.5% of the amount of payments to employees. In this case, a discount or surcharge may be applied to the tariff. The size of the discount or surcharge cannot exceed 40% of the established tariff (Clause 1 of Art. Law No. 125-FZ).

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Thus, even with the most “non-risky” activity from the point of view of injuries and taking into account the maximum discount, the employer must monthly transfer 30.12% of each employee’s salary to the budget. At high salaries, this figure decreases slightly. So, if an employee’s salary, determined on an accrual basis from the beginning of 2021, exceeds 912,000 rubles, then there is no need to pay any more sick leave contributions. And if the salary is more than 1,292,000 rubles, then the rate of pension contributions for payments exceeding this value will decrease from 22% to 10%.

Insurance premiums for the previous month must be transferred no later than the 15th day of the current month (Clause 3, Article 431 of the Tax Code of the Russian Federation, Clause 4, Article of Law No. 125-FZ). If this date falls on a weekend or holiday, the payment deadline is postponed to the next working day (Clause 7, Article 6.1 of the Tax Code of the Russian Federation).

WHEN DO YOU NEED TO PAY INSURANCE PREMIUMS FROM SALARY?

The legislation establishes that insurance premiums for compulsory health insurance and compulsory pension insurance must be paid monthly and no later than the 15th day of the month following the billing month.

If the 15th falls on a non-working holiday or weekend, payment should be made no later than the next working day. If this is not done on time, then the accrued contributions are recognized as arrears and are collected from the organization. Control over the payment of contributions is carried out by the Federal Tax Service of Russia.

There are several life situations that can suspend the obligation to pay insurance premiums. They will be listed below:

1. The employee took maternity leave.
2. The employee is caring for an elderly person over 80 years of age, a disabled child or a disabled person of the first group;
3. The employee was drafted into the army;
4. An employee resides temporarily abroad with a spouse who is sent there to work - no more than 5 years;
5. The employee lives together with his military spouse in an area where it was not possible to conduct any activity - also for no more than 5 years.

Who can apply reduced contribution rates

Some categories of taxpayers have the opportunity to reduce the burden on the wage fund and pay insurance premiums at reduced rates.

REFERENCE. In 2021, many payers of the single tax under the simplified tax system and UTII lost their right to preferential rates on contributions. In 2021, the circle of those who can pay reduced contributions has become even narrower.

In particular, the following employers can transfer insurance premiums at reduced rates in 2021:

• non-profit organizations (except for state and municipal institutions) that are under the simplified tax system and carry out activities in the field of social services for citizens, scientific research and development, education, healthcare, culture and art, or mass sports (with the exception of professional). Subject to certain conditions, they do not pay contributions for health insurance or sick leave at all, and the rate of contributions for pension insurance for them is 20% (subclause 7, clause 1, subclause 3, clause 2, and clause 7 of Art. 427 Tax Code of the Russian Federation);
• charitable organizations that are on the simplified tax system. These companies also transfer only pension contributions at a reduced rate of 20% (subclause 8, clause 1, subclause 3, clause 2 and clause 8, article 427 of the Tax Code of the Russian Federation);
• Russian organizations operating in the field of information technology. They pay contributions at the following rates: for pension insurance - 8.0%, for health insurance - 4.0%, for temporary disability and maternity insurance - 2.0%. To take advantage of the benefit, you must meet the criteria for the average number of employees (at least 7 people) and the share of income from IT activities (at least 90%), and also have an accreditation document (subclause 3, clause 1, subclause 1.1, clause. 2 and paragraph 5 of Article 427 of the Tax Code of the Russian Federation);
• organizations that produce cartoons (including as contractors and subcontractors), as well as organizations that sell rights to cartoons of their own production (regardless of the type of agreement) pay fees at the same rates as IT companies. At the same time, additional conditions have been established regarding the number of employees and the share of income from activities related to the sale of animation products and related works (services). Also, the organization must be included in the register of producers of animation products (subclause 15, clause 1, subclause 7, clause 2, clause 12, article 427 of the Tax Code of the Russian Federation);
• organizations that have the status of a participant in the Skolkovo project. Such companies have the right not to pay contributions for health insurance and insurance in case of temporary disability and maternity for 10 years from the date of receipt of this status. Pension insurance contributions must be made at a rate of 14 percent. Tariff benefits terminate if the total profit of a project participant exceeds RUB 300 million. This amount is calculated on a cumulative basis from the 1st day of the year in which the project participant’s annual revenue amounted to more than 1 billion rubles. (subparagraph 10, paragraph 1, subparagraph 4, paragraph 2 and paragraph 9 of Article 427 of the Tax Code of the Russian Federation, part 1 and part 4 of Article of the Federal Law of September 28, 2010 No. 244-FZ);
• organizations and entrepreneurs who, before December 31, 2021, received the status of participant in the free economic zone (FEZ) in the territories of the Republic of Crimea and Sevastopol. For 10 years from the date of receiving such status, they pay contributions at the following rates: 6 percent for pension insurance, 0.1% for health insurance and 1.5% for sick leave. These tariffs apply only to payments to employees involved in an investment project in the FEZ (subclause 11 clause 1, subclause 5 clause 2 and clause 10 article 427 of the Tax Code of the Russian Federation, art. 1, part 19 art., p 1 article of the Federal Law of November 29, 2014 No. 377-FZ);
• residents of the territory of rapid socio-economic development (PSED), who received this status no later than three years from the date of its creation, and residents of the TASED in the Far Eastern Federal District, also provided that the volume of investments is at least 500 thousand rubles. These employers, for 10 years from the date of receiving the specified status, pay contributions from the salaries of individuals employed in new jobs at reduced rates: 6 percent for pension insurance, 0.1% for health insurance and 1.5% for “ sick leave" (subclause 12 clause 1, subclause 5 clause 2 and clause 10.1 of article 427 of the Tax Code of the Russian Federation, part 10 and part 12 of article 13 of the Federal Law of December 29, 2014 No. 473-FZ, clause 1 and clause 4 of Article Federal Law dated 03.08.18 No. 300-FZ);
• organizations and individual entrepreneurs that have resident status in the free port of Vladivostok, if the volume of their investments is at least 5 million rubles. Within 10 years from the date of receiving this status, these policyholders can transfer contributions to pension insurance in the amount of 6%, to health insurance - 0.1%, to sick leave - 1.5%. Preferential tariffs apply to payments to persons employed in new jobs (subclause 13 clause 1, subclause 5 clause 2 and clause 10.1 of article 427 of the Tax Code of the Russian Federation, parts 10 and 12 of article 11 of the Federal Law of July 13. 15 No. 212-FZ, clause 4 of Article Federal Law dated 03.08.18 No. 300-FZ);
• organizations that are included in the unified register of residents of the Special Economic Zone in the Kaliningrad region after January 1, 2018. The contribution benefit is valid for 7 years (but not later than 2025), starting from the 1st day of the month following the month in which the policyholder was included in this register. With regard to payments to persons employed in new jobs, reduced tariffs can be applied in the following amounts: 6% for pension insurance, 0.1% for medical insurance and 1.5% for sick leave (subclause 14 p. 1, subparagraph 5, paragraph 2 and paragraph 11 of Article 427 of the Tax Code of the Russian Federation, Part 7 of Article of the Federal Law of January 10, 2006 No. 16-FZ).

Since April 2021, benefits have been introduced for small and medium-sized businesses (for more information about SMEs, see: “Small enterprise: what are the criteria for determining it in 2020”). Small and medium-sized businesses will be able to apply reduced contribution rates to the portion of payments based on the results of each (individual) month that exceeds the minimum wage. Namely:

• for compulsory pension insurance (both from payments within the base and above it) - 10.0%;
• for compulsory social insurance in case of temporary disability and in connection with maternity - 0%
• for compulsory health insurance - 5.0%

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What does it include

Payroll is a wage fund and every employer should know what it includes, since incorrect calculation of indicators can lead to liability when inspected by regulatory authorities. Payroll includes:

• the amount of accrued wages;
• the final cost of products when labor is paid in kind;
• additional pay for additional work, including overtime or night shifts, as well as days off on holidays;
• all types of bonuses, including for long and continuous work experience;
• all types of payments for carrying out activities in hazardous conditions;
• payments for unworked time;
• expenses of funds to provide employees with free products, services, food, and accommodation;
• costs for the purchase of products issued to the employee free of charge, for example, uniforms. This type of expense can be replaced by the provision of cash or other benefits for the employee to independently purchase the necessary uniform;
• cash payments provided to an employee in connection with going on vacation, both main and additional or maternity leave. This also includes the amount of compensation for vacation that the employee has not previously used;
• payments in the form of remuneration for labor of minors;
• all expenses for medical and other types of examinations, as well as the performance of duties established at the state level;
• all types of compensation that are due to employees during the liquidation or reorganization procedure of an enterprise;
• payments for forced absence, transfer to a job with a lower level of pay, or for temporary disability, for example, due to illness;
• travel expenses. This also includes payments when working on a rotational basis and all delays that arose for reasons beyond the control of the employee;
• expenses for payment of certain types of pensions.

The manager must take into account all the expenses of the enterprise, which primarily go towards paying employees or creating conditions for their implementation, for example, payments for travel.

Taxes

The payroll does not have taxes as such, but for various items, including the income of individuals, the tax is removed. The fund also includes permanent social payments.

Taxes and their size depend on whether the enterprise or organization has benefits. At the same time, payments will definitely be made in any case.

Contributions

All social contributions, including insurance and pensions, are paid to the fund. Each type of contribution has its own rate. All fees are required to be paid. For this reason, they are included in the fund, as well as in calculating the cost of products or services.

Sick leave

Sick leave is included in the payment fund there and is taken into account when calculating costs. At the same time, insurance payments for sick leave are no longer included in the organization’s payroll.

Benefit

Benefits, including child care, are not included in the payroll. This applies to all types of benefits.

Personal income tax

Personal income tax is included in the fund without fail. The payroll must take into account all personal income taxes during the billing period.

Vacation pay

Each employee's vacation pay, like all other regular payments due, is paid into the wage fund.

Tax on income from salaries of foreign workers in 2020

Personal income tax on payments in favor of foreigners must be calculated taking into account the following features.

If an employee is a citizen of Belarus, Kazakhstan, Armenia or Kyrgyzstan, then, regardless of the basis on which he is in the territory of the Russian Federation, income tax from his salary is withheld at a rate of 13%. But it must be taken into account that if on the date of tax calculation such an employee has not yet stayed in the Russian Federation for 183 days (for the previous 12 consecutive months), then personal income tax is taken from the full amount of payments. He cannot claim any deductions. If an employee from a state that is part of the EAEU spent more than 183 days in Russia over the previous 12 months, then personal income tax from his salary must be withheld according to the same rules that apply to payments to Russian employees.

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Similar rules apply to foreigners employed on the basis of a patent, or having the status of highly qualified specialists, as well as refugees and participants in the state program for the voluntary resettlement of compatriots. Personal income tax on the salaries of such employees is calculated at a rate of 13% from the first day of work. But they will receive the right to deductions only after they have spent 183 days in Russia over 12 consecutive months.

Personal income tax on the wages of a foreigner who does not belong to the categories listed above must be calculated at a rate of 30% until the time he spends in the Russian Federation exceeds 183 days in 12 months. As soon as this happens, the foreign worker will receive exactly the same rights that Russian workers have. This means that personal income tax will need to be withheld from his salary at a rate of 13%, and at the same time take into account deductions, if there are grounds for this. These provisions apply to all wages paid to a foreigner during the calendar year in which the condition of 183 days spent in the Russian Federation was met. Therefore, personal income tax on wages will need to be recalculated. The overpayment can be offset against the current salary. This means that for some time such a foreigner can receive a salary in full, without withholding personal income tax.

ATTENTION . Such credit is possible only within one calendar year. If, as of December 31, the overpayment has not been fully offset, then the employee will have to apply to the Federal Tax Service at his place of residence for a refund of the remaining amount (clause 1.1 of Article 231 of the Tax Code of the Russian Federation).

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Usage Analysis

The analysis is directly related to the planning procedure. It is necessary to fully identify how much the planned indicators diverged from the actual ones.

If a discrepancy was identified in favor of the enterprise itself, then the size of the payroll can be reduced next year, otherwise it is necessary to find out all the reasons for the discrepancy.

This procedure is especially necessary in large enterprises, in which, due to a crisis or other unforeseen circumstances, the discrepancy between the planned and actual indicators can amount to several million.

The analysis allows the company to provide stable payment of wages to employees, regardless of force majeure.

Insurance premiums from the salaries of foreign workers in 2020

A little more complicated is the procedure for calculating insurance premiums for payments to foreigners. It is also important here which country the employee is a citizen of, but the time spent in the Russian Federation does not matter. But you need to take into account the document on the basis of which the foreigner is in Russia.

For employees from Belarus, Kazakhstan, Armenia and Kyrgyzstan, a general rule has been established: the salary accrued to such employees is subject to insurance contributions in the same manner as the salary of Russians (letter of the Federal Tax Service dated November 22, 2017 No. GD-4-11 / [email protected] and dated 02.14.17 No. BS-4-11/2686). An exception is made for highly qualified specialists from these countries (see below).

In relation to citizens of other states, it is necessary to additionally find out which document gives them the right to stay in the Russian Federation. So, if an employee has a residence permit or passport with the stamp “Temporary residence allowed,” then contributions to his salary are calculated according to the same rules as for the salaries of Russians (letter of the Ministry of Labor dated 02/09/16 No. 17-3/B-48 ). The same should be done if the employee has a refugee certificate (letter of the Ministry of Labor dated December 19, 2014 No. 17-3/B-620). As for persons who have received temporary asylum in the Russian Federation, contributions for sick leave must be transferred from their salaries at a preferential rate of 1.8% (letters from the Ministry of Labor dated 04/21/15 No. 17-3/10/B-2795 and dated 02/25/15 No. 17-3/B-79).

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If the employee’s personal file (except for citizens of Belarus, Kazakhstan, Armenia, Kyrgyzstan or refugees) contains a migration card or data on an open visa, then medical contributions for payments in his favor are not charged, and contributions for “sick leave” are calculated at tariff 1, 8%. The remaining contributions (pension and “for injuries”) must be transferred according to the same rules as contributions from payments to employees - Russians (subclause 15, clause 1, article 422 and article 425 of the Tax Code of the Russian Federation, clause 1, article of the Federal Law dated 12/15/01 No. 167-FZ, clause 1 of Article 20.1 of the Federal Law of 07/24/98 No. 125-FZ, clause 1 of Article of the Federal Law of 12/29/06 No. 255-FZ).

But there is an exception here too. It concerns workers from China who temporarily (on a visa or migration card) arrived in the Russian Federation. Their salaries are subject to insurance contributions for sick leave at a rate of 1.8% and contributions for injuries at the general rate. Pension and medical contributions from the salaries of workers from China are not paid on the basis of an international agreement between our countries (letter of the Federal Tax Service dated September 11, 2019 No. BS-4-11 / [email protected] ).

Separate rules apply to highly qualified foreign specialists. If such an employee is a citizen of Belarus, Kazakhstan, Armenia or Kyrgyzstan and has presented a migration card or a document with a mark of crossing the border, then pension contributions do not need to be paid from his salary (letters from the Ministry of Finance dated July 12, 2017 No. 03-15-06/44430 and Federal Tax Service dated November 22, 2017 No. GD-4-11/ [email protected] ). And payments to specialists from other countries who are in the Russian Federation on the basis of an open visa or migration card are exempt from all contributions, except for contributions “for injuries” (subclause 15, paragraph 1, article 422 of the Tax Code of the Russian Federation, article 20.1 of Law No. 125- Federal Law, letter of the Ministry of Finance dated January 29, 2019 No. 03-15-06/5081).

As for those highly qualified specialists who have a residence permit or passport with the stamp “Temporary residence allowed”, their salaries are not subject to medical contributions. In this case, the remaining contributions must be calculated on a general basis (letter of the Ministry of Finance dated May 15, 2019 No. 03-03-06/1/34736). An exception is made for citizens of Belarus, Kazakhstan, Armenia and Kyrgyzstan living in Russia. The salaries of such specialists are subject to insurance contributions according to the same rules as the salaries of “ordinary” Russian workers (clause 3 of Article 98 of the Treaty on the EAEU).

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Amounts of insurance premiums in 2021 for employers

The basic rates applied by employers not eligible for benefits do not change in 2021. Their size is indicated in Art. 425 Tax Code of the Russian Federation.

If in the current year the amount of accruals for each income recipient exceeds the value of the maximum tax base, the rates are reduced. The size of the maximum base is established annually for calculating contributions to pension insurance (PFR) and in case of illness and maternity (FSS). In accordance with the draft government resolution (project ID 01/01/10-20/00109429), published on the ]]>portal]]> of government regulations, it is expected that in 2021 the following base limits will apply to each individual ( calculated from the beginning of the year on an accrual basis):

• for Pension Fund contributions – 1,465,000 rubles;
• for FSS contributions – 966,000 rubles.

In 2021, the limit values ​​of the base are lower - for the Pension Fund of Russia 1,292,000 rubles, in the Social Insurance Fund 912,000 rubles. (Resolution of the Government of the Russian Federation dated November 6, 2019 No. 1407). The maximum base for FFOMS contributions is not established.

Table 1. Basic rates of insurance contributions to state extra-budgetary funds in 2021

Responsibility for non-payment of contributions and personal income tax

If an employer violates the deadline for paying insurance premiums, the tax authorities will charge him a penalty based on an article of the Tax Code of the Russian Federation. A fine for non-payment is possible only if the contributions were not transferred due to errors made in the calculation of contributions. Then a fine of 20 percent of the unpaid amount will be added to the penalties (clause 1 of Article 122 of the Tax Code of the Russian Federation).

With regard to personal income tax, different rules apply. Penalties on the tax amount are accrued only if the employer retained the money that was withheld from employees when paying them wages (letter of the Federal Tax Service dated 04.08.15 No. ED-4-2/13600). But a fine of 20 percent of the unpaid personal income tax amount will be issued to the tax agent in any case. Even if he did not withhold tax at all when paying wages (clause 1 of Article 123 of the Tax Code of the Russian Federation).

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