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In 2013, most organizations and individual entrepreneurs must apply the tariffs for insurance contributions to extra-budgetary funds (PFR, FSS of the Russian Federation and FFOMS), established by:
- in Art. 58.2 of the Federal Law of July 24, 2009 N 212-FZ “On insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund” (hereinafter referred to as Law N 212-FZ);
- Art. 33.1 of the Federal Law of December 15, 2001 N 167-FZ “On Compulsory Pension Insurance in the Russian Federation” (hereinafter referred to as Law N 167-FZ).
Insurance premiums in 2013 for employers and self-employed persons
Federal Law of December 3, 2012 No. 243-FZ “On Amendments to Certain Legislative Acts of the Russian Federation on Compulsory Pension Insurance Issues” (hereinafter referred to as Law No. 243-FZ) and Federal Law of December 3, 2012 No. 228-FZ “On Insurance Tariffs” for compulsory social insurance against industrial accidents and occupational diseases for 2013 and for the planning period of 2014 and 2015" (hereinafter referred to as Law No. 228-FZ) introduced further amendments to the legislation regulating tariffs and the procedure for paying insurance premiums. Let us take a closer look at those that relate to employers - persons making payments to individuals, as well as self-employed persons (individual entrepreneurs, lawyers, notaries engaged in private practice).
The amounts of insurance contributions that employers and persons making payments under civil contracts (hereinafter referred to as employers) paid in 2012 remain until 2015.
Thus, employers who do not have the right to apply reduced tariffs pay insurance premiums in 2013 in the following amounts: to the Pension Fund of the Russian Federation - 22%; in the Social Insurance Fund - 2.9%; in the Federal Compulsory Medical Insurance Fund - 5.1%.
At the same time, the rule that in the period 2013-2015 continues to apply. from amounts exceeding the base limit, employers must pay insurance contributions to the Pension Fund in the amount of 10%, and these funds go to the insurance part of the pension.
The maximum value of the base for calculating insurance contributions to state extra-budgetary funds from January 1, 2013 increases by 1.11 times and amounts to 568,000 rubles. (Resolution of the Government of the Russian Federation of December 10, 2012 No. 1276).
Additional rates of insurance premiums for certain categories of policyholders from 01/01/2013
Law No. 243-FZ added:
- Article 33.2 of Law No. 167-FZ,
- Article 58.3 of Law No. 212-FZ.
In accordance with this amendment, in relation to payments (and other remuneration) in favor of insured persons engaged in work with harmful, dangerous, difficult working conditions*, they apply from 01/01/2013.
additional tariffs of insurance premiums to finance the insurance part of the labor pension. *Specified in paragraphs 1-18, clause 1, article 27 of the Federal Law of December 17, 2001. No. 173-FZ “On labor pensions in the Russian Federation.”
At the same time, the additional tariff for payments in favor of persons specified in Article 27 of Law No. 173-FZ for 2013 will be:
- 4.0% - from payments to persons specified in clause 1, clause 1, article 27 of law No. 173-FZ
- 2.0% - from payments to persons specified in clauses 2-18, clause 1, article 27 of law No. 173-FZ.
These payments are taken into account as a joint part of the insurance premium rate.
Please note: When calculating additional insurance premiums, the amount of the base is not limited to the limits established for other insurance premium rates in accordance with clause 4 of Article 8 of Law No. 212-FZ.
Policyholders may be exempt from paying insurance premiums to the Pension Fund at additional rates, based on the results of a special assessment of working conditions, carried out in the manner established by a separate federal law.
Monitoring of compliance with the above requirements is carried out, inter alia, on the basis of reports submitted by insurance premium payers who pay additional insurance premium rates to the Pension Fund of the Russian Federation.
Insurance contributions to the Pension Fund
The most significant changes were made by Federal Law No. 243-FZ of December 3, 2012 to the current legislation on compulsory pension insurance. Let's take a closer look at them.
General pension contribution rates
The procedure for distributing pension contributions paid for employees born in 1967 has changed. and younger, between the insurance and funded part of the pension.
New Article 33.3 of Federal Law No. 167-FZ dated December 15, 2001 (hereinafter referred to as Law No. 167-FZ) establishes that the insurance rate for the funded part of the pension is 6% for employees who, as of December 31, 2013, submitted an application to transfer to non-state pension fund (NPF); about choice:
- investment portfolio of the management company (MC);
- expanded investment portfolio of the state management company (SMC);
- investment portfolio of government securities of the State Management Company.
For all other insured persons (those who have not disposed of their pension savings), the tariff for the funded part of the pension is 2%.
This change comes into force on January 1, 2014. Let us note that at the moment it is not possible to charge insurance contributions to the funded part of the pension at a rate of 6% for payments to those individuals who dispose of their savings after January 1, 2014.
But the 6% tariff continues to apply if, after this date, the insured person changes his previously made choice; funds were returned to the Pension Fund for the following reasons:
- cancellation of a license from a non-state pension fund;
- adoption by an arbitration court of a decision to declare a non-state pension fund bankrupt;
- conclusion of an agreement on compulsory pension insurance by improper parties;
- termination of trust management of pension savings between the Pension Fund and any management company selected by the insured person.
The changes mean that, as of 1 January 2014, all employers must receive information about which of their employees have used their pension savings and which have not. The amount of pension contributions transferred to the funded part of the pension from payments to persons born in 1967 will depend on this. and younger (2% or 6%).
Thus, insurance premiums for compulsory pension insurance in 2014 and 2015 are paid in the following amounts (if the policyholder does not have the right to apply reduced rates):
- for employees born in 1966 and older, everything remains the same: the general tariff is 22%, the entire amount is transferred to the insurance part of the pension (6% - the joint part of the tariff and 16% - the individual part of the tariff *);
- for employees born in 1967 and younger, who have not disposed of their savings, the general tariff is 22%, with 20% transferred to the insurance part of the pension (6% - the solidary part of the tariff, 14% - the individual part of the tariff) and 2% - to the funded part of the pension;
- for employees born in 1967 and younger, who disposed of their savings, the general tariff is 22%, with 16% transferred to the insurance part of the pension (6% - the solidary part of the tariff, 10% - the individual part of the tariff) and 6% - to the funded part of the pension.
Note: * Let us recall that the solidary part of the tariff for the funded part of the pension is a part of the insurance contributions sent to the Pension Fund for purposes determined by the budget of this Fund and not related to the formation of funds intended for payment of the funded part of the pension and other payments from pension savings. And the individual part of the tariff for the funded part of the pension forms the pension capital of the insured person and is taken into account in his individual personal account.
Starting from 2021, insurance premiums for compulsory pension insurance are paid in the following amounts (if the policyholder does not have the right to apply reduced rates):
- for employees born in 1966 and older, the general tariff is 26%, the entire amount is transferred to the insurance part of the pension (10% - the solidary part of the tariff and 16% - the individual part of the tariff);
- for employees born in 1967 and younger, who have not disposed of their savings, the general tariff is 26%, with 24% transferred to the insurance part of the pension (10% - the solidary part of the tariff, 14% - the individual part of the tariff) and 2% - to the funded part of the pension;
- for employees born in 1967 and younger, who disposed of their savings, the general tariff is 26%, with 20% transferred to the insurance part of the pension (10% - the solidary part of the tariff, 10% - the individual part of the tariff) and 6% - to the funded part of the pension.
Reduced pension contribution rates
In accordance with Article 58 of the Federal Law of July 24, 2009 No. 212-FZ, reduced tariffs were established for certain categories of insurance premium payers during the transition period 2011-2027.
Table 1 shows the rates of insurance contributions to the Pension Fund of the Russian Federation, taking into account the changes introduced by Law No. 243-FZ.
Table 1
Reduced insurance premium rates established for 2013 and subsequent years for certain categories of policyholders who have the right to apply them in accordance with the legislation of the Russian Federation
| Period | Insurance premium rate | To finance the insurance part of the labor pension | To finance the funded part of the labor pension | |
| For persons born in 1966 and older | For persons born in 1967 and younger | For persons born in 1967 and younger | ||
| Agricultural producers and other organizations involved in traditional economic sectors; Unified Agricultural Tax payers; payers making payments to disabled people of groups I, II or III; public organizations of disabled people; organizations with an authorized capital consisting entirely of contributions from public organizations of disabled people with a headcount of at least 50%, the share of the salary of disabled people in the payroll is at least 25%; institutions created to achieve educational, cultural and other social goals, as well as to provide legal and other assistance to people with disabilities, the only owners of whose property are public organizations of people with disabilities (amendments were made by paragraph “a”, paragraph 9 of Article 3 of Law No. 243-FZ in paragraph 5 of Article 33 of Law No. 167-FZ) | ||||
| year 2013 | 21 % | 21%, of which: 5% - joint part of the tariff; 16% - individual part of the tariff | 15%, of which: 5% - joint part of the tariff; 10% - individual part of the tariff | 6% - individual part of the tariff |
| year 2014 | 21 % | 21%, of which: 5% - joint part of the tariff; 16% - individual part of the tariff | 19%, of which: 5% - joint part of the tariff; 14% - individual part of the tariff | 2% - individual part of the tariff |
| Organizations that have received the status of a participant in the Skolkovo project (changes were made by paragraph “b” of paragraph 9 of Article 3 of Law No. 243-FZ to paragraph 6 of Article 33 of Law No. 167-FZ) | ||||
| year 2013 | 14 % | 14% - individual part | 8% - individual part of the tariff | 6% - individual part of the tariff |
| 2014 and subsequent years | 14 % | 14% - individual part | 12% - individual part of the tariff | 2% - individual part of the tariff |
| Business societies created after August 13, 2009 by budgetary scientific institutions in accordance with Federal Law dated August 23, 1996 No. 127-FZ and educational institutions of higher professional education in accordance with Federal Law dated August 22, 1996 No. 125-FZ; organizations and individual entrepreneurs that have entered into agreements on the implementation of technical innovation activities, tourism and recreational activities; organizations operating in the field of IT technologies (amendments were made by paragraph “c” of paragraph 9 of Article 3 of Law No. 243-FZ in paragraph 7 of Article 33 of Law No. 167-FZ) | ||||
| year 2013 | 8 % | 8% - individual part | 2% - individual part of the tariff | 6% - individual part of the tariff |
| 2014-2017 | 8 % | 8% - individual part | 6% - individual part of the tariff | 2% - individual part of the tariff |
| 2018 | 13 % | 13% - individual part | 11% - individual part of the tariff | 2% - individual part of the tariff |
| 2019 | 20 % | 20%, of which: 4% - joint part of the tariff; 16% - individual part of the tariff | 18%, of which: 4% - joint part of the tariff; 14% - individual part of the tariff | 2% - individual part of the tariff |
| Insureds engaged in the production and broadcasting and (or) publication of media, including in electronic form, excluding advertising and erotic media (amendments were made to paragraph “e”, paragraph 9, article 3 of Law No. 243-FZ in p. 9 Article 33 of Law No. 167-FZ) | ||||
| year 2013 | 21,6 % | 21.6%, of which: 5.6% - joint part of the tariff; 16% - individual part of the tariff | 15.6%, of which: 5.6% - joint part of the tariff; 10% - individual part of the tariff | 6% - individual part of the tariff |
| year 2014 | 23,2 % | 23.2%, of which: 7.2% - joint part of the tariff; 16% - individual part of the tariff | 21.2%, of which: 7.2% - joint part of the tariff; 14% - individual part of the tariff | 2% - individual part of the tariff |
At the same time, for workers born in 1967. and younger, the tariff is established if they have not disposed of their savings.
For employees born in 1967 and younger, who disposed of their savings, Federal Law No. 243-FZ of December 3, 2012 establishes separate tariffs for contributions to the Pension Fund of the Russian Federation (see Table 2).
table 2
Reduced insurance premium rates for 2014 and subsequent years for policyholders paying insurance premiums for employees born in 1967. and younger, who disposed of their savings
| Insurance premium rate | To finance the insurance part of the labor pension | To finance the funded part of the labor pension |
| Agricultural producers and other organizations involved in traditional economic sectors; Unified Agricultural Tax payers; payers making payments to disabled people of groups I, II or III; public organizations of disabled people; organizations with an authorized capital consisting entirely of contributions from public organizations of disabled people with a headcount of at least 50%, the share of the salary of disabled people in the payroll is at least 25%; institutions created to achieve educational, cultural and other social goals, as well as to provide legal and other assistance to people with disabilities, the only owners of whose property are public organizations of people with disabilities (amendments were made by paragraph “a”, paragraph 9 of Article 3 of Law No. 243-FZ in paragraph 5 of Article 33 of Law No. 167-FZ) | ||
| 2014 - 21% | 15%, of which: 5% - joint part of the tariff; 10% - individual part of the tariff | 6% - individual part of the tariff |
| Organizations that have received the status of a participant in the Skolkovo project (changes were made by paragraph “b” of paragraph 9 of Article 3 of Law No. 243-FZ to paragraph 6 of Article 33 of Law No. 167-FZ) | ||
| 2014 and subsequent years - 14% | 8% - individual part of the tariff | 6% - individual part of the tariff |
| Business societies created after August 13, 2009 by budgetary scientific institutions in accordance with Federal Law dated August 23, 1996 No. 127-FZ and educational institutions of higher professional education in accordance with Federal Law dated August 22, 1996 No. 125-FZ; organizations and individual entrepreneurs that have entered into agreements on the implementation of technical innovation activities, on the implementation of tourism and recreational activities; organizations operating in the field of IT technologies (amendments were made by paragraph “c” of paragraph 9 of Article 3 of Law No. 243-FZ in paragraph 7 of Article 33 of Law No. 167-FZ) | ||
| 2014-2017 - 8% | 2% - individual part of the tariff | 6% - individual part of the tariff |
| 2018 - 13% | 7% - individual part of the tariff | 6% - individual part of the tariff |
| 2019 - 20% | 14%, of which: 4% - joint part of the tariff; 10% - individual part of the tariff | 6% - individual part of the tariff |
| Insureds engaged in the production and broadcasting and (or) publication of media, including in electronic form, excluding advertising and erotic media (amendments were made to paragraph “e”, paragraph 9, article 3 of Law No. 243-FZ in p. 9 Article 33 of Law No. 167-FZ) | ||
| 2014 - 23.2% | 17.2%, of which: 7.2% - joint part of the tariff; 10% - individual part of the tariff | 6% - individual part of the tariff |
General rates
The maximum rate of insurance contributions to extra-budgetary funds within the established maximum value of the base for calculating insurance premiums in 2013 is 30%. In table 1 shows the numerical values of the distribution of the basic tariff between extra-budgetary funds: the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation and the Federal Compulsory Medical Insurance Fund.
Table 1
Distribution of the total aggregate tariff between extra-budgetary funds in 2013
| Base for calculating insurance premiums | Basic insurance premium rate in 2013 | ||
| Pension Fund | FSS RF | FFOMS | |
| Within the established limit of the base for calculating insurance premiums | 22% | 2,9% | 5,1% |
| Above the established limit of the base for calculating insurance premiums | 10% | 0% | 0% |
In table Figure 2 shows the distribution of the basic tariff at which insurance premiums are paid to the Pension Fund of the Russian Federation, depending on the year of birth of the insured person.
table 2
Distribution of the general pension contribution rate in 2013
| Base for calculating insurance premiums | General tariff of insurance contribution to the Pension Fund of Russia | Insurance part of labor pension | Cumulative part of labor pension | |||
| for persons born in 1966 and older | for persons born in 1967 and younger | |||||
| joint part of the tariff | individual part of the tariff | joint part of the tariff | individual part of the tariff | individual part of the tariff | ||
| Within the established amount of the base for calculating insurance premiums | 22% | 6% | 16% | 6% | 10% | 6% |
| Exceeding the established base for calculating insurance premiums | 10% | 10% | 0% | 10% | 0% | 0% |
The solidary part of the tariff is the part of insurance contributions for compulsory pension insurance that is not related to the formation of funds of the insured person intended for payment of the funded part of the labor pension. It goes to a general solidarity account and is used to pay labor pensions in a fixed basic amount, social benefits for funerals and other social payments.
The individual part of the tariff is a part of insurance premiums for compulsory health insurance, intended to generate funds for the insured person and accounted for in his individual personal account. It is used to determine the amount of the estimated pension capital, as well as the size of the funded part of the labor pension (Article 3 of Law N 167-FZ).
Contributions for foreigners temporarily staying in the Russian Federation
The changes affected the list of insured persons, namely, foreign citizens and stateless persons temporarily staying in the territory of the Russian Federation, with whom fixed-term employment contracts are concluded.
Previously, pension contributions were paid from the remuneration of this category of employees if a fixed-term employment contract was concluded with them for a period of at least six months. Starting from January 1, 2013, insurance premiums for payments to these persons must be calculated if they have a fixed-term employment contract (fixed-term employment contracts) lasting at least six months in total during the calendar year.
Based on the wording given in the new paragraph 1 of Article 7 of Law No. 167-FZ, we can conclude that it does not matter with how many employers and for what period a foreigner (stateless person) temporarily staying in the Russian Federation has concluded fixed-term employment contracts. If the total duration of work under all employment contracts of such a person is six months or more, then pension contributions are paid in respect of him. Contributions for payments to this category of workers are calculated at the rate established for citizens of the Russian Federation to finance the insurance part of the pension, regardless of the year of birth of these persons (in 2013-2015 - 22%, starting from 2021 - 26%).
Additional contribution rates for pension insurance
From January 1, 2013, additional pension contributions must be paid from payments to individuals who have the right to receive an early pension (clause 11, article 3 and clause 5, article 6 of Law No. 243-FZ). These contributions are transferred to the insurance part of the pension and constitute the solidary part of the tariff.
The amounts of transferred funds are established by new articles 33.2 of Law No. 167-FZ and 58.3 of Federal Law No. 212-FZ of July 24, 2009 (hereinafter referred to as Law No. 212-FZ):
1) in relation to workers who have the right to receive an early pension on the grounds specified in subparagraph 1 of paragraph 1 of Article 27 of the Federal Law of December 17, 2001 No. 173-FZ (employed in underground work and work with hazardous working conditions and in hot shops) :
| Year | Additional tariff for contributions to the Pension Fund, % |
| 2013 | 4 |
| 2014 | 6 |
| 2015 | 9 |
2) in relation to employees who have the right to receive an early pension on the grounds specified in the remaining subparagraphs of paragraph 1 of Article 27 of the Federal Law of December 17, 2001 No. 173-FZ:
| Year | Additional tariff for contributions to the Pension Fund, % |
| 2013 | 2 |
| 2014 | 4 |
| 2015 | 6 |
At the same time, the limitation on the maximum value of the base on which insurance premiums are calculated does not apply in this case (clause 3 of article 33.2 of Law No. 167-FZ and part 3 of article 58.3 of Law No. 212-FZ). This means that additional pension insurance contributions are charged on all amounts paid to employees.
The employer is exempt from paying additional pension contributions based on the results of a special labor assessment, the procedure for which will be established by a separate law (clause 4 of article 33.2 of Law No. 167-FZ and part 4 of article 58.3 of Law No. 212-FZ).
Significant changes are expected in the calculation of insurance premiums in 2013. Let's look at them:1) Insurance contributions to the Pension Fund, Social Insurance Fund, Compulsory Medical Insurance for employers.
1.1) The maximum value of the base for calculating contributions in 2013.
Decree of the Government of the Russian Federation of December 10, 2012 N 1276 “On the maximum value of the base for calculating insurance contributions to state extra-budgetary funds from January 1, 2013” The maximum base for calculating contributions in 2013 was established .
Let us remind you that payers at the basic tariff pay contributions in excess of the established limit at a rate of 10%, payers at reduced tariffs do not pay contributions in excess of the established limit (tariff rates, see below).
1.2) Increase in insurance rates for individual payers of insurance premiums.
The insurance rate for agricultural producers is increasing; organizations and individual entrepreneurs using unified agricultural tax; for payments to disabled people by 6.9% (tariff rates see below). The insurance tariff for the media (Russian organizations and individual entrepreneurs engaged in production, publication (broadcast) and (or) publication of mass media) is increasing by 1% (tariff rates see below).
1.3) New reduced tariff: individual entrepreneurs using the patent taxation system.
Federal Law No. 94-FZ of June 25, 2012 introduced a patent taxation system for individual entrepreneurs from January 1, 2013. In 2013, for individual entrepreneurs applying the patent taxation system, reduced rates of insurance premiums are provided (with the exception of those carrying out types of business activities specified in subparagraphs 19, 45 - 47 of paragraph 2 of Article 346.43 of the Tax Code of the Russian Federation (leasing (hiring) of residential and non-residential premises, dachas, land plots owned by individual entrepreneurs; retail trade and public catering services) (tariff rates see below).
1.4) Table of tariffs, their codes, policyholder codes and categories of the insured person.
Category of insurance premium payer
| Tariff code RSV-1 | Code for 4-FSS | Category ZL for SZV-6 | The rule of law establishing the rate of insurance premiums 6) | Pension Fund | Compulsory medical insurance | FSS | ||||
| 1966 and older | 1967 and younger | fear. Part. with higher limit. great. (568,000) 4) | ||||||||
| fear.part | fear.part | accumulated part | ||||||||
| Basic tariff (general taxation system) (Payers of insurance premiums who are on the general taxation system and apply the basic tariff of insurance premiums) | 01 | 071 | HP | Art. 58.2 of Law 212-FZ Art. 33.1 of Law 167-FZ | 22 | 16 | 6 | 10 | 5.1 | 2.9 |
| VZHNR 1) | 22 | 22 | — | 10 | 5.1 | 2.9 | ||||
| VPNR 2) | 22 | 22 | — | 10 | — | — | ||||
| Basic tariff (USNO) (Payers of insurance premiums who are on a simplified taxation system and apply the basic tariff of insurance premiums) | 52 | 071 | HP | 22 | 16 | 6 | 10 | 5.1 | 2.9 | |
| VZHNR 1) | 22 | 22 | — | 10 | 5.1 | 2.9 | ||||
| VPNR 2) | 22 | 22 | — | 10 | — | — | ||||
| Basic tariff (UTII) (Payers of insurance premiums paying a single tax on imputed income for certain types of activities and applying the basic tariff of insurance premiums) | 53 | 071 | HP | 22 | 16 | 6 | 10 | 5.1 | 2.9 | |
| VZHNR 1) | 22 | 22 | — | 10 | 5.1 | 2.9 | ||||
| VPNR 2) | 22 | 22 | — | 10 | — | — | ||||
| Agricultural producers (Agricultural producers meeting the criteria specified in Article 346.2 of the Tax Code of the Russian Federation) | 18 | 041 | CX | Part 2 Art. 58 of Law 212-FZ, paragraph 5, Art. 33 of Law 167-FZ | 21 | 15 | 6 | — | 3.7 | 2.4 |
| VZHSH 1) | 21 | 21 | — | — | 3.7 | 2.4 | ||||
| VPSH 2) | 21 | 21 | — | — | — | — | ||||
| Organizations of folk arts and crafts | 19 | 042 | KhMN | 21 | 15 | 6 | — | 3.7 | 2.4 | |
| VZHMN 1) | 21 | 21 | — | — | 3.7 | 2.4 | ||||
| IPMN 2) | 21 | 21 | — | — | — | 0 | ||||
| Disabled persons – the ratio of payments made to them; Public organizations of disabled people; Organizations created by public organizations of disabled people | 03 | 061 3) | OOI | 21 | 15 | 6 | — | 3.7 | 2.4 | |
| VZHOI 1) | 21 | 21 | — | — | 3.7 | 2.4 | ||||
| VPOI 2) | 21 | 21 | — | — | — | — | ||||
| Unified agricultural tax (Organizations and individual entrepreneurs applying the single agricultural tax) | 04 | 032 | Unified agricultural tax | 21 | 15 | 6 | — | 3.7 | 2.4 | |
| MARRIED 1) | 21 | 21 | — | — | 3.7 | 2.4 | ||||
| VPEN 2) | 21 | 21 | — | — | — | — | ||||
| IT organizations (Organizations operating in the field of information technology) | 06 | 091 | ODIT | Part 3 Art. 58 of Law 212-FZ, paragraph 7, Art. 33 of Law 167-FZ | 8 | 2 | 6 | — | 4 | 2 |
| VZHIT 1) | 8 | 8 | — | — | 4 | 2 | ||||
| VPIT 2) | 8 | 8 | — | — | — | — | ||||
| USNO according to certain OKVED (Organizations and individual entrepreneurs applying the simplified taxation system, and whose main type of economic activity is specified in paragraph 8 of part 1 of Article 58 of Federal Law No. 212-FZ) | 07 | 121 | PNED | Part 3.4 Art. 58 of Law 212-FZ, paragraph 12 of Art. 33 of Law 167-FZ | 20 | 14 | 6 | — | — | — |
| VZhED 1) | 20 | 20 | — | — | — | — | ||||
| VPED 2) | 20 | 20 | — | — | — | — | ||||
| Economic societies (science and education) (Business societies created after August 13, 2009 by budgetary scientific institutions in accordance with Federal Law dated August 23, 1996 No. 127-FZ “On Science and State Scientific and Technical Policy” and educational institutions of higher professional education in accordance with Federal Law dated 22 August 1996 No. 125-FZ “On higher and postgraduate professional education”) | 08 | 101 | XO | Part 3 Art. 58 of Law 212-FZ, paragraph 7, Art. 33 of Law 167-FZ | 8 | 2 | 6 | — | 4 | 2 |
| VZhKO 1) | 8 | 8 | — | — | 4 | 2 | ||||
| VPHO 2) | 8 | 8 | — | — | — | — | ||||
| mass media (Payers of insurance premiums are Russian organizations and individual entrepreneurs engaged in production, publication (broadcasting) and (or) publication of mass media) | 09 | 071 | mass media | Part 3.1 Art. 58 of Law 212-FZ, paragraph 9, Art. 33 of Law 167-FZ | 21.6 | 15.6 | 6 | — | 3.5 | 2.9 |
| VZHSI 1) | 21.6 | 21.6 | — | — | 3.5 | 2.9 | ||||
| VPSI 2) | 21.6 | 21.6 | — | — | — | — | ||||
| Participants of the Skolkovo project (Organizations that have received the status of project participants for the implementation of research, development and commercialization of their results in accordance with the Federal Law “On Innovation”) | 10 | 081 | ITC | Part 1 Art. 58.1 of Law 212-FZ, paragraph 6, Art. 33 of Law 167-FZ | 14 | 8 | 6 | — | — | — |
| VZhTSS 1) | 14 | 14 | — | — | — | — | ||||
| VPCS 2) | 14 | 14 | — | — | — | — | ||||
| Pharmacy organizations paying UTII - in relation to these payments (Pharmacy organizations recognized as such in accordance with the Federal Law of April 12, 2010 No. 61-FZ “On the Circulation of Medicines” and paying a single tax on imputed income for certain types of activities, as well as individual entrepreneurs who have a license for pharmaceutical activities and pay unified tax on imputed income for certain types of activities, in relation to payments and remunerations made to individuals in connection with the implementation of pharmaceutical activities) | 11 | 141 | ASB | Part 3.4 Art. 58 of Law 212-FZ, paragraph 12 of Art. 33 of Law 167-FZ | 20 | 14 | 6 | — | — | — |
| VZHSB 1) | 20 | 20 | — | — | — | — | ||||
| VPSB 2) | 20 | 20 | — | — | — | — | ||||
| Non-profit organizations (Non-profit organizations (with the exception of state (municipal) institutions) using the simplified tax system and carrying out activities in the field of social services for the population, scientific research and development, education, healthcare, culture, art and mass sports) | 12 | 151 | ASB | 20 | 14 | 6 | — | — | — | |
| VZHSB 1) | 20 | 20 | — | — | — | — | ||||
| VPSB 2) | 20 | 20 | — | — | — | — | ||||
| Charity organisations (Charitable organizations registered in accordance with the procedure established by the legislation of the Russian Federation and applying a simplified taxation system) | 13 | 161 | ASB | 20 | 14 | 6 | — | — | — | |
| VZHSB 1) | 20 | 20 | — | — | — | — | ||||
| VPSB 2) | 20 | 20 | — | — | — | — | ||||
| Engineering organizations (Organizations providing engineering services, with the exception of organizations that have concluded agreements on the implementation of technical innovation activities with the management bodies of special economic zones) | 14 | 079 | INGU | Part 3.5 Art. 58 of Law 212-FZ, paragraph 13 of Art. 33 of Law 167-FZ | 22 | 16 | 6 | — | 5.1 | 2.9 |
| VZIZH 1) | 22 | 22 | — | — | 5.1 | 2.9 | ||||
| VPIZH 2) | 22 | 22 | — | — | — | — | ||||
| Vessel crew (Organizations that make payments and other rewards to crew members of ships registered in the RMRS for the performance of labor duties of a ship crew member) 5) | 15 | 131 | BSEC | Part 3.3 Art. 58 of Law 212-FZ, paragraph 11, Art. 33 of Law 167-FZ | — | — | — | — | — | — |
| VZhES 1) | — | — | — | — | — | — | ||||
| VPES 2) | — | — | — | — | — | — | ||||
| Patent tax system (Individual entrepreneurs applying the patent taxation system, with the exception of individual entrepreneurs carrying out the types of business activities specified in subparagraphs 19, 45 - 47 of paragraph 2 of Article 346.43 of the Tax Code of the Russian Federation) | 16 | 161 7) | ASB 7) | Part 3.4 Art. 58 of Law 212-FZ, paragraph 12 of Art. 33 of Law 167-FZ | 20 | 14 | 6 | — | — | — |
| VZHSB 7) | 20 | 20 | — | — | — | — | ||||
| VPSB 7) | 20 | 20 | — | — | — | — | ||||
| Organizations operating in special economic zones (Organizations and individual entrepreneurs that have entered into agreements with the management bodies of special economic zones on the implementation of technology-innovation activities and make payments to individuals working in a technology-innovation special economic zone or an industrial-production special economic zone. Organizations and individual entrepreneurs who have entered into agreements on the implementation tourism and recreational activities and making payments to individuals working in tourist and recreational special economic zones, united by a decision of the Government of the Russian Federation into a cluster) | 36 | 051 | TVEZ | Part 3 Art. 58 of Law 212-FZ, paragraph 7, Art. 33 of Law 167-FZ | 8 | 2 | 6 | — | 4 | 2 |
| VZhTZ 1) | 8 | 8 | — | — | 4 | 2 | ||||
| USPTO 2) | 8 | 8 | — | — | — | — | ||||
1) VZHNR (and other categories starting with VZh) - employees are insured persons from among foreign citizens or stateless persons temporarily residing in the territory of the Russian Federation. 2) VPNR (and other categories starting with VP) - employees - insured persons from among foreign citizens or stateless persons temporarily staying in the territory of the Russian Federation and who have entered into an employment contract for an indefinite period or a fixed-term employment contract (fixed-term employment contracts) for a period of not less than six months in total during a calendar year. 3) Policyholder code 061 is used only for organizations of disabled people and organizations created by organizations of disabled people. For organizations in which disabled people work, the main code of the insurer is indicated, and section 3 highlights the amounts of payments to disabled people. 4) Amounts of contributions accrued above the limit are not shown when generating individual information (form SZV-6). 5) The amounts of contributions for the categories of BSEC, VZhES, VPES in SZV-6, which they would have had under NR, VPNR and VZHNR. 6) Law 212-FZ - federal law dated July 24, 2009 No. 212-FZ “On insurance contributions to the Pension Fund of the Russian Federation, Social Insurance Fund of the Russian Federation, Federal Compulsory Medical Insurance Fund”, Law 167-FZ - federal law dated December 15, 2001 No. 167-FZ “On compulsory pension insurance in the Russian Federation” 7) At the moment, no legislative acts establishing reporting codes have been adopted. Cipher code 161 is recommended by the FSS, before changes to the procedure for filling out 4-FSS.
1.5) Additional rates of insurance premiums for certain categories of payers
For categories of insurance premium payers in relation to payments and other remuneration in favor of individuals employed in certain types of work, additional tariffs for insurance contributions to the Pension Fund of the Russian Federation will apply from January 1, 2013:
| Types of jobs | Rate | KBK |
| Works specified in subparagraph 1 of paragraph 1 of Article 27 of the Federal Law of December 17, 2001 No. 173-FZ “On Labor Pensions in the Russian Federation” (list 1) | 4% | 392 1 0200 160 |
| Work specified in subparagraphs 2-18 of paragraph 1 of Article 27 of the Federal Law of December 17, 2001 No. 173-FZ “On Labor Pensions in the Russian Federation” (list 2 and others) | 2% | 392 1 0200 160 |
All contributions go to the joint part of the pension and are not personalized (that is, you do not need to provide individual information on them).
The maximum base value for these payments does not apply.
Policyholders may be exempt from paying these additional insurance premiums based on the results of a special assessment of working conditions, carried out in the manner established by a separate federal law (Currently, no such law has been adopted).
1.6) Insurance of foreign citizens and stateless citizens
Federal Law No. 243-FZ of December 3, 2012 clarified the exemption from payment of insurance premiums for temporarily staying foreigners. In 2012, they were exempt from paying if they had an employment contract for a period of less than six months. Starting from 2013, all fixed-term employment contracts lasting no more than six months in total during the calendar year .
1.7) Cancellation of “chain letters”
Federal Law dated December 3, 2012 N 242-FZ “On Amendments to Certain Legislative Acts of the Russian Federation on Payments from Pension Savings” introduced a declarative procedure for providing information about the state of the individual personal account of the insured person: such information will be provided free of charge, once per year, within 10 days from the date of application, in the manner specified by the insured person when applying to the Pension Fund (in the form of an electronic document, including via the Internet, by post, through a single portal of state (municipal) services). The Pension Fund’s obligation to send out annual chain letters (without the insured person’s application) has been cancelled.
1.8) Insurance and savings part from 01/01/2014.
From January 1, 2014, for persons younger than 1967, the division into the insurance and savings part will be calculated in two ways:
- The accumulative part at a rate of 6% , the rest of the contributions to the insurance part.
- The accumulative part at a rate of 2% , the rest of the contributions to the insurance part.
If, as of December 31, 2013, the insured persons entered into an agreement on compulsory pension insurance and applied to transfer to a non-state pension fund or applied to select an investment portfolio of a management company, an expanded investment portfolio of a state management company or an investment portfolio of government securities state management company (without indicating 2% financing), then the tariff for the funded part will be 6%. For all others the tariff will be 2%.
Thus, during 2013, insured persons were given the right to choose a pension option.
2) Insurance contributions to the FSS.trauma (insurance against industrial accidents and occupational diseases)
Federal Law No. 228-FZ of December 3, 2012 left unchanged the rates for compulsory social insurance against industrial accidents and occupational diseases.
According to the same federal law, from January 1, 2013, individual entrepreneurs can apply discounts to the tariff for accidents based on the amount of payments in favor of disabled people (60%). Let us remind you that in 2012, only legal entities could apply discounts to the tariff for accidents for the amount of payments in favor of disabled people (60%).
3) Insurance contributions to the Pension Fund, Social Insurance Fund, Compulsory Medical Insurance for the self-employed population (IP).
3.1) Periods for which contributions are not paid.
From 01/01/2013, the possibility of exemption from payment of compulsory health insurance and compulsory medical insurance contributions was introduced for periods when they could not carry out activities for objective reasons (for example, during military service, caring for a child under 1.5 years old, caring for a disabled person and etc.).
To be released, it is necessary to provide documents to the Pension Fund confirming the absence of activity during the specified periods. In this case, payment of insurance premiums must be made in amounts proportional to the number of calendar months during which they carried out activities.
3.2) Insurance premiums for 2013 for the self-employed population (IP).
Since 2013, insurance premiums to the compulsory pension insurance system have been paid based on double the minimum wage.
Thus, for 2013, individual entrepreneurs must pay (for themselves) the following amounts of contributions (for the full year):
| Fund | Sum | KBK |
| Pension Fund, insurance part for persons born in 1966 and older | 2* 5205 * 26% * 12 = 32479,20 | 392 1 0200 160 |
| Pension Fund, insurance part for persons born in 1967 and younger | 2 * 5205 * 20% * 12 = 24984,00 | 392 1 0200 160 |
| Pension Fund, accumulated part for persons born in 1967 and younger | 2 * 5205 * 6% * 12 = 7495,20 | 392 1 0200 160 |
| FFOMS | 5205 * 5.1% * 12 = 3185,46 | 392 1 0200 160 |
| total amount | 35667,66 |
In 2012, the total amount of insurance premiums was 17208.25. If it is necessary to pay contributions for 2011–2012 in 2013, payment must be made according to the following BCC: 392 1 02 02100 06 1000 160 (PFR, insurance part), 392 1 0200 160 (PFR, savings part), 392 1 0200 160 ( FFOMS).
Insurance premiums for the billing period are paid no later than December 31 of the current calendar year.
The rule of law establishing the rate of insurance premiums
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Insurance premium rates for injuries
Insurance rates for compulsory social insurance against industrial accidents and occupational diseases for 2013-2015. do not increase and remain at the level defined in Article 1 of Federal Law No. 179-FZ of December 22, 2005 (Article 1 of Law No. 228-FZ). Entrepreneurs who pay benefits to employees with disabilities of groups I, II, or III have been added to the list of persons who have the right to pay insurance premiums “for injuries” in the amount of 60 percent of the basic tariff.
