Insurance premium rates in 2021
In the Pension Fund of the Russian Federation – 22% for payments within the limit, 10% for payments above the limit.
In the Social Insurance Fund - 2.9% on payments within the limit, 1.8% on payments to temporarily staying foreigners.
Contributions for injuries depend on the classes of professional risk to which the company's activities relate.
Read also: Maximum and minimum sick leave in 2017
In 2021, the basis for calculating insurance premiums has not changed. Contributions are not accrued for the amount of travel allowances, maternity benefits, child benefits, severance pay within three earnings.
What is a marginal base
The maximum size of the base for calculating insurance premiums, established by the state, is the amount of payments in favor of the employee, above which payments are calculated at a reduced rate. In general, insurance payments that the employer pays at his own expense are:
- for pension insurance – 22%;
- for health insurance – 5.1%;
- for social insurance – 2.9%.
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%).
If the annual payment amount exceeds a certain limit, then the employee contribution rate is reduced, which means the employer must pay less. The maximum base for calculating insurance premiums in 2021 by employers is established by Decree of the Government of the Russian Federation dated November 29, 2016 No. 1255, which comes into force on January 1 of the new year. With regard to individual entrepreneurs’ contributions for themselves in 2021, the concept of “limit base” is not used, but for them a maximum amount of payments to the Pension Fund is established, regardless of the income that the entrepreneur receives from the business.
Please note: payment of insurance premiums in 2021 to the Pension Fund, and to the Federal Social Insurance Fund of the Russian Federation and the Compulsory Medical Insurance Fund (only for disability and maternity benefits) will be made using the details of the tax authorities, so the KBK payment system will change. We recommend using current accounts to pay insurance premiums. Many banks offer favorable conditions for opening and maintaining a current account. You can view the offers on our website.
Per diem in 2021
Starting from 2021, new limits apply for contributions accrued towards daily allowance: 700 rubles. per day for business trips in Russia, 2500 rubles. per day – for foreign trips. Changes were made to paragraph 2 of Article 422 of the Tax Code of the Russian Federation from January 1, 2021.
In connection with the transfer of control functions over the payment of contributions to the Federal Tax Service of Russia, many companies prefer to pay contributions ahead of schedule before the end of the year, despite the fact that the payment deadline falls on January 16, 2017, taking into account the postponement. There is no particular need for this. Pay the way you want. In many ways, the story of the transfer of cards with supposed debts was made up by unprofessional media. Just carefully fill out the KBK on your payments. And if you have any doubts, ask your tax office for advice.
What is the maximum base for calculating insurance premiums?
The adjustments made to the control principles did not affect the algorithm for calculating payroll taxes. When calculating them, accountants must also use the maximum accrual value. For different types of social insurance, it is calculated using different formulas, but is based on the average salary in our country.
When determining the amount of taxes on the earnings of employees, the income of each employee is taken into account for the entire period from the beginning of each year. The size of the insurance contribution rate is determined based on whether it has exceeded the specified indicator for a particular type of social insurance or not.
The size of the maximum base for calculating insurance premiums 2017
The issue of the limit on the base for calculating insurance payments is within the competence of the Government of the Russian Federation. Every year it sets threshold amounts for the calculation of various social indicators.
For 2021, the level for social insurance contributions in the event of temporary disability and the onset of motherhood was fixed at 718,000 rubles.
The maximum base for calculating insurance contributions to the Social Insurance Fund in 2021 is not yet reliably known; it will be approved by mid-December 2016, so it is necessary to follow the latest news on the issue. It is planned that it will still be somewhat higher, since the law defines mandatory indexation of such indicators.
Payroll taxes next year are calculated at the following rates:
In case of temporary disability:
- The rate within the base for citizens of the Russian Federation and foreign specialists is 2.9%;
- %, subject to excess, is not accrued for citizens of the Russian Federation and foreign specialists;
- The rate within the base for foreigners working in the Russian Federation for hire in unskilled work is 1.8%;
Mandatory pension insurance:
- The rate within the calculation limits for citizens of the Russian Federation and foreign specialists is 22%;
- The rate, subject to excess, for citizens of the Russian Federation and foreign specialists is 10%.
Compulsory health insurance:
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- The rate within the calculation limits for citizens of the Russian Federation and foreign specialists is 5.1% / for foreigners 0%;
- The rate within the base for foreigners working in the Russian Federation for hire in unskilled jobs is 0%.
The maximum value of the base for calculating insurance premiums in 2017 for individual entrepreneurs
For entrepreneurs, the principle of calculating social payments is somewhat different. In their case, the formula is based on the minimum wage (minimum wage). Until the budget for 2021 is approved, the size of the minimum wage will remain only a guess. There are two bills that suggest their implications. One of them sets the planned minimum wage at 8,800 rubles. It is most likely that the minimum wage will still increase in relation to the current 7,500 rubles, and will increase significantly.
If we take today’s indicator as a basis, the minimum fixed payments for individual entrepreneurs will be as follows:
For medical insurance = 7500*12*5.1% = 4590.00 rubles
To the Pension Fund of Russia = 7500 * 12 * 26% = 23,400.00 rubles, and if the annual income rises above 300,000 rubles, you will have to pay the budget another 1% of the excess amount, but so that the total payment amount is no more than 187,200 rubles for a full year.
Individual entrepreneurs are required to pay the fixed portion of contributions even if there is no income in the current period.
The size of the maximum base for the Pension Fund
The limit for changing the rate of pension accruals on the payroll of employees in 2021 will be finally approved by the Cabinet of Ministers towards the end of the year, but the size of the increasing coefficients of the Tax Code of the Russian Federation has been established for several years in advance. In 2021, the limit was at 796,000 with a coefficient of 1.8, in 2021 it is 1.9, which means the limit will be at least 5.5% higher. The general calculation formula is as follows: Average salary * 12 months * 1.9
Limit for accrual of insurance premiums in 2021
The base for calculating the amounts of tax payments is calculated individually for each individual employee on an accrual basis. The exact size will be established by the Russian Government at the end of December 2021.
The size of the limit is mandatory regulated for compulsory health insurance, social insurance in terms of VNIM, but for compulsory medical insurance, this procedure does not apply.
If the amount of remuneration does not exceed the legal amount, taxes are paid at general rates; in case of excess - according to reduced ones.
Changes in deadlines for submitting reports to the Pension Fund and Social Insurance Fund from 2021
Base limit for calculating insurance premiums 2021
As already mentioned, the indexation of limit values will be carried out by officials annually.
It has been established that the base for OPS is equal to the average salary, increased by 12 times, and the resulting figure is multiplied by a special coefficient, the value of which for 2021 is 1.9.
Medical accruals and deductions for occupational injuries are carried out without taking into account limits. The planned maximum limits for calculating insurance premiums in 2021, according to information from the Ministry of Labor, are summarized in table. No. 1.
Table No. 1
The increasing coefficients used in arithmetic calculations of maximum values are established in clause 5 of the stat. 421 of the Tax Code for 2021-2021, from 2022 it is planned to introduce annual indexing in order to determine the OPS. The starting point remains the average salary in the country. The exact values of the coefficients are summarized in table. No. 2.
Table No. 2
When the base limit for calculating insurance premiums does not apply in 2021:
- When using those installed in stat. 428 additional tariffs.
- With additional support for individual aviation and coal industry specialists according to stat. 429.
Note! If an enterprise makes payments to employees in kind, it should be based on the market value of the products issued.
Price formation includes excise taxes and VAT, and excludes cash payment by an individual for goods/products or services received by him.
Basic calculation rules
How should insurance premium limits be practically applied in 2021? When calculating taxes, you should remember that the marginal base is usually rounded to every full thousand according to the rules of arithmetic (from 500 rubles).
Earnings are added up individually for employees, starting in January of the reporting period. The obtained values are compared with the current values of the limits adopted for the year by the Government. All income above the maximum is either not taxed at all or is subject to tax at reduced rates.
An example of mathematical calculations is described in detail below.
Insurance premiums in 2021 - an example of calculating the maximum base
Let's assume that Miroshnichenko A.N. works as the general director at the ZhBI-5 manufacturing enterprise. Let's take information for 2021 as initial data.
For January-September, he received income from his work activity in the amount of 774,000 rubles (salary for 9 months, based on a salary of 85,000 rubles per month). For October, 115,000 rubles were accrued.
Let's calculate the contributions for October.
Total income since the beginning of 2021 amounted to 889,000 rubles = 774,000 + 115,000 rubles. Exceeding the maximum limits: according to OPS = 889,000 – 876,000 = 13,000 rubles; according to VNiM = 889,000 – 755,000 = 134,000 rubles.
For October, you should accrue: at the OPS rate of 22% from 102,000 (876,000 - 774,000) = 22,440 rubles, at the rate of 10% from 13,000 (889,000 - 876,000) = 1,300 rubles; according to the Social Insurance Fund = 0, the limit has been exceeded, contributions are accrued only from 755,000 rubles.
Health insurance, like injury, is calculated on gross income.
VAT register
How to optimize the transition to a new tax
The main purpose of such a maximum base for calculating insurance premiums in 2021 is to improve the algorithm for calculating tax payments in the coming years.
The restoration of the funded part is not expected in the near future, and insured persons are guaranteed to have the opportunity not to worry about pension payments and rights.
Incoming money is accumulated in individual accounts of citizens; protection against inflation is provided by the mechanism for calculating the Unified Social Tax, regulated by Chapter. 34.
Note! For convenience and ease of interaction between taxpayers and the Federal Tax Service regarding regulatory innovations, transitional provisions have been developed.
In accordance with them, the Federal Tax Service receives authority for obligations until January 1.
2021 – upon acceptance of updated calculations, overexpenditure of target funds; appointment of desk and field inspections; control over debt collection, penalties, penalties in terms of installment plans and restructuring.
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Source: //raszp.ru/nalogi/predelnyie-summyi-dlya-nachisleniya-strahovyih-vznosov-2021.html
