Contributions to funds from wages in 2021 for a disabled person

Insurance premiums for disabled people in 2021

From 2012 to 2014, insurance premium rates were reduced for employers who hired people with an established disability group (with an established disability group of I, II or III). But since 2015, they are no longer valid, and therefore pension and other contributions are made for such employees in the general manner.

Insurance contributions for insurance against accidents during the working day and diseases associated with the performance of job duties are made by the heads of organizations in relation to disabled employees of groups 1, 2 and 3 at the rate:

• 60% of the tariff approved by law for the general case (both for LLC and individual entrepreneur).

For example, if the tariff for a company is approved at 0.6%, then for disabled employees the company will pay contributions at a tariff equal to 0.36%, that is, 0.6% x 60%.

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Disability and group concept

A disabled person is a person who suffers from impairments to the health of the body resulting from certain disorders of some of its functions. The reasons why there are grounds for recognizing a person as disabled are not taken into account - these could be the consequences of diseases, previous injuries, or congenital malformations. In any case, citizens with disabilities need additional social protection.

The presence of an established disability group must be documented - a conclusion on assigning a person a disability group is issued by a special medical and social commission. It must be confirmed at certain intervals.

Changes in insurance premiums in 2021

The maximum amount of the base for social insurance for temporary disability and in connection with maternity (VNIM) is 966 thousand rubles. When the employee’s taxable income exceeds this amount, contributions for this type of insurance are no longer charged until the end of the year.

In the future, when calculating sick leave, maternity benefits, and child care benefits up to 1.5 years old, only contributory earnings are taken into account, that is, no more than 966 thousand rubles.

Some payers Art. 427 of the Tax Code of the Russian Federation allows the use of reduced interest rates on insurance premiums in 2021. They apply to payments within the tax base limit. Starting next year, a new category of insurers - Russian developers of electronic component base - will be included in the preferential category, and the tariff for IT companies will be further reduced.

Since the tariffs are different for each category of beneficiaries, we will summarize the rates applicable for insurance premiums in 2021 into a single table.

Insurance premiums in 2021: rates (table)

Taxes and contributions / 10:15 October 20, 2021 Limits on insurance premiums for 2021 have been determined

Taxes and contributions / 10:53 December 1, 2021 Limits on insurance premiums for 2021 approved

From 2021, the Federal Tax Service of the Russian Federation will become the administrator of insurance payments to state funds (PFR, FSS and FFOMS). It is to the accounts of the tax service that contributions for pension, social (in terms of contributions for temporary disability and maternity - VNiM) and health insurance programs must be transferred. Subsequently, the Federal Tax Service transfers information to the specified funds about payments of citizens and organizations, that is, the function of personal accounting of insurance amounts in the accounts of insured persons is retained by the funds.

A number of other significant competencies will also remain under the jurisdiction of the Pension Fund and the Social Insurance Fund. For example, in terms of accepting certain types of reporting, making payments under insurance programs to citizens and organizations. The Social Insurance Fund continues to administer contributions for injuries.

Some business entities are required to pay additional insurance premiums. These are the companies that hire workers:

• for hazardous working conditions (additional contribution rate - 9%);
• for difficult working conditions (contribution rate - 6%).

Moreover, if these companies conduct a special assessment, based on the results of which workplaces are assigned one or another subclass of danger or harmfulness, a differentiated tariff is established depending on the specific subclass. It can range from 2% (division 3.1 hazardous conditions) to 8% (division 4 hazardous conditions).

3. Organizations that are employers:

• for airplane and helicopter crews (rate - 14%);
• coal industry workers (rate - 6.7%).

Employing companies are required to pay insurance premiums from the salaries of their employees. Contributions can be classified into 3 main types - regular, preferential and additional, with different rates.

You can learn more about the specifics of employers transferring contributions to state funds in the articles:

• “Where should I pay insurance premiums in 2020?”;
• “Material assistance and insurance contributions in 2021 - 2021”.

Typical errors in calculations

Mistake #1. A disabled employee works a 40-hour work week.

The working week for personnel certified as having a disability group should be no more than 35 hours, and daily restrictions are set depending on the medical report. At the same time, full wages are retained.

Mistake #2. Employer during 2016-2017 made insurance contributions for disabled workers at reduced rates.

Reduced premium rates for disability contributions were abolished in 2015.

Salary taxes in 2021 as a percentage: table

Insurance agents pay monthly contributions to extra-budgetary funds to the payroll of their employees. This ensures that the insured persons have the right to receive pensions, medical care, temporary disability benefits, and maternity benefits.

Companies and entrepreneurs pay contributions from their own funds, not from employees.

From January 1, 2021, the remaining regions switched to direct payments, and now employers are freed from the need to reserve funds for payments and withdraw them from circulation.

The employer assigns and pays temporary disability benefits at his own expense for the first three days, and for the subsequent days of incapacity the regional branch of the Social Insurance Fund is “responsible”, that is, it pays benefits for the remaining period from the fund’s budget.

This option for minimizing costs is interesting to the employer because there is no need to provide the employee with guarantees and compensation provided for by the Labor Code. The employer is not obliged to pay benefits; it is not spent on creating working conditions. The only thing he needs from an employee is the result of his work.

However, in most cases, payments under GPC agreements are still subject to insurance premiums. In this case, personal income tax is paid in any case, since the company acts as a tax agent when paying income to individuals.

This is another option to minimize employee costs. For example, if you take an individual entrepreneur using the simplified tax system “income”, then the amount of payment of the actual salary will be 6%, you also need to take into account contributions to compulsory pension insurance - 32,448 rubles. and contributions for compulsory medical insurance - 8,426 rubles. If the income of an individual entrepreneur exceeds 300,000 rubles. per year, then plus 1% of the excess amount is paid.

In order to save money, employers even compensate the necessary amounts within 6%, which is also beneficial for individual entrepreneurs - in fact, the entrepreneur receives the full amount. In this case, the individual entrepreneur is deprived of all guarantees provided for by the Labor Code.

An agreement with an individual entrepreneur, as in the previous case, can be recognized as an employment contract if it contains signs that the individual entrepreneur is in fact involved in the production process, performs the same duties every day along with full-time employees, has a workplace in the company’s office and uses its equipment. The tax office takes into account the totality of signs and testimony of witnesses. If it turns out that the company really “hid” the employment relationship in contracts with individual entrepreneurs, then additional taxes will follow.

Insurance premiums for employees in 2021

Disabled people who were previously assigned a disability group will have their group automatically extended for 6 months if the deadline for its re-certification falls on a date before March 1, 2021. The same applies to disabled children.

For persons establishing disability for the first time before March 1, 2021, a medical and social examination will be carried out without the personal presence of the applicant. This proposal was made by the Russian Ministry of Labor.

All changes will be automatically entered into the Federal Register of Disabled Persons. The Pension Fund will automatically assign or extend disability pensions.

You can find the procedure for applying for benefits at the medical institution where the disability group is assigned. As soon as you have received the appropriate conclusion, you should contact the Pension Fund of your region. Here you need to provide:

• Identification;
• Conclusion of the commission;
• Work book.

When applying for other benefits, for example, a subsidy for utilities, an additional set of papers may be required, for example, a certificate of family composition.

Disability benefits are usually assigned together with a pension; just contact the Pension Fund, where they will calculate the specific amount of the benefit, tell you what papers you need to provide, and how payments are received. You will also need to open a bank account or take your card details where the money will be transferred. In addition to payments, there are also additional benefits and various services for the disabled - you shouldn’t refuse a little help.

The Russian Federation does not have agreements with other countries on the recognition of citizens as disabled - the procedure and procedure for medical examination in other states may differ from Russian rules. For this reason, to obtain a benefit, establishing disability abroad is not enough - you need to undergo a medical and social examination in the Russian Federation.

The only exceptions are citizens whose disability was established on the territory of the USSR before December 8, 1991 - re-examination is not required for them. At the same time, foreign citizens who arrive in Russia do not lose the right to payments at their place of previous residence until the disability pension is assigned in the Russian Federation.

As a general rule, if it is possible to receive both types of payments, a person should choose one. You need to weigh what is more profitable - a pension or benefits.

But the rule has an exception. People who receive government payments - WWII participants, residents of besieged Leningrad and some other categories - have a priority position. They can receive several payments at once.

Yes, according to Federal Law No. 181 of 1995, people with an official disability group can pay half of the cost of rented housing and half of the cost of utilities. The remaining amount is compensated by government subsidies.

Relatives, who most often become guardians, can receive additional benefits if they care for incapacitated disabled people or disabled children. Payments are not assigned automatically. To receive them, you need to contact the Pension Fund of the Russian Federation.

Currently, insurance premiums are divided into the following types:

• Paid to the Pension Fund of Russia - insurance contributions for compulsory pension insurance (compulsory pension insurance);
• Paid to the Social Insurance Fund of Russia - insurance premiums for OSS (compulsory social insurance) for temporary disability and in connection with maternity, as well as insurance premiums for industrial accidents and occupational diseases.

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.

The following are some factors that influence the amount of insurance premiums: first of all, this is the category of the payer, and secondly, the amount accrued to the employee for the reporting period.

Organizations and individual entrepreneurs who have employees under their command generally pay the following insurance premiums:

• 22% are contributions to the Pension Fund;
• 2.9% are insurance contributions to the Social Insurance Fund;
• 5.1% are sent to the Compulsory Medical Insurance Fund.

When calculating contributions to the Pension Fund, you need to take into account the hazard class of production, due to which additional percentages of contributions may be established.

For the Social Insurance Fund, accruals are also not fixed, since the amount of contributions for injuries depends on the type of activity and is set individually for each enterprise. Their clarification from the FSS usually comes in a notice addressed to the organization.

Payments and accruals of insurance premiums for individual entrepreneurs personally have a different form - the law provides for fixed amounts depending on the minimum wage. In 2021, insurance premiums for individual entrepreneurs will amount to 32,385 rubles, of which 26,545 rubles are payments of the insurance part to the Pension Fund of the Russian Federation, and the remaining 5,840 rubles are contributions to the FFOMS. For income over 300 thousand rubles, contributions are 1% above the fixed amount.

Employers are required to pay contributions from employees' salaries. If an employment contract is concluded between a company and a citizen, the company is obliged to make the following deductions:

• to the social insurance fund in case of disability, maternity;
• to the compulsory medical insurance fund for medical insurance, as well as in the event of an employee receiving a professional injury;
• in the Pension Fund of the Russian Federation for employee pension insurance.

For employees working on the basis of a civil contract, the employer is also obliged to pay contributions. However, their list is limited. Deductions are made from the employee's salary for pension and health insurance.

Expanding the list of contributions for workers under the State Development Plan is possible if this obligation is reflected in the contract.

Important!

Individual entrepreneurs are required to make contributions themselves.

Contributions for compulsory insurance against job loss, illness or retirement are assessed on the employee's salary, which includes:

• salary;
• one-time and monthly bonuses;
• allowances for special working conditions;
• allowances for working on holidays and weekends;
• allowances for performing work duties at night.

Thus, deductions are made from most payments provided by the employer to its employees. However, some amounts are not subject to contributions.

1. Social benefits paid from the state budget, including payments for temporary disability and unemployment.
2. Compensation benefits provided by the employer. These include payments made as compensation for harm caused to an employee’s health, for the purchase of uniforms, food, rental housing, and others.
3. Family assistance paid at the expense of the employer or from the state budget, provided in connection with the birth of a child, an emergency or a natural disaster.
4. Other material support provided to an employee, which is limited to 4,000 rubles.
5. Providing compensation for the costs of purchasing, constructing housing, repaying housing loans and mortgages.

Important!

Deductions are made from the employee’s salary at the expense of the salary fund organized at the enterprise.

Thus, contributions are paid by the employer, and only 13% of personal income tax is deducted from the employee’s salary.

Employment of a disabled person

When applying for a job, the applicant must present a certificate and an individual rehabilitation program. The document indicates the group and level of disability.

Reception

A person with limited ability to work independently looks for a job or is referred by the employment service. If an applicant is hired, he is required to provide a number of documents:

• Russian passport;
• work record book, with the exception of the first drawing up of a contract or placement of a part-time employee;
• military ID;
• SNILS;
• diploma of completion of an educational institution or certificate;
• certificates of completion of training, advanced training;
• certificate of no criminal record.

After receiving the package of documentation, the applicant writes an application, an agreement is concluded with him, and the manager creates an order for employment. A disabled employee is introduced to the duties and other acts of the company. Then a T-2 card is drawn up and an entry is made in the book.

For disabled people of groups 1 and 2, a week of up to 35 hours of work is established, for

Category III restrictions are not provided.

Dismissal

If a person is diagnosed with group 1 disability, then he is fired after the sick leave is closed and a VTEK certificate is issued. Termination of labor activity occurs on the basis of Article 83 of the Labor Code of the Russian Federation unilaterally. The reason is medical indications.

Dismissal of a disabled employee of group 2 due to reduction occurs according to the general rule. The exception is an industrial accident in which an employee is injured. The employer must offer him a place suitable for his health.

If a disabled employee refuses, the manager carries out the dismissal procedure on the employee’s own initiative due to disability due to amendments to the employment contract.

The third group is equal to ordinary workers. The administration has the right to dismiss a person if he does not fulfill the duties specified in the contract.

​Disability benefits in 2021

According to standard rules, contributions to pension insurance are made in the amount of 22% of the employee’s salary. But the rate can be reduced to 10%. This will happen if the total amount of wages received by an employee in the current year exceeds 1.292 million rubles.

It is the employer's responsibility to monitor increases in the employee's income. After the total salary exceeds 1.292 million rubles, the rate on contributions to pension insurance is reduced to 10%.

Example 1.

The employer pays Ivanov M.O. salary in the amount of 150 thousand rubles per month. It is necessary to calculate the amount of pension insurance contributions from January to December 2021.

Solution 1.

1. In January, Ivanov’s total income amounted to 150,000 rubles. We make the amount of deductions for the first month of the year 150,000 * 22% = 33,000 rubles.
2. The employee's salary base for February is 300,000 rubles. Contributions to pension insurance: 150,000 * 22% = 33,000 rubles.
3. March. The amount of income is 450,000 rubles, the contribution amount is 150,000 * 22% = 33,000 rubles.
4. The salary base in April is 600,000 rubles, contributions to the Pension Fund of the Russian Federation are 150,000 * 22% = 33,000 rubles.
5. Ivanov’s total income in May was 750,000 rubles, contributions to the Pension Fund of the Russian Federation – 150,000 * 22% = 33,000 rubles.
6. June. The amount of income is 900,000 rubles, the contribution amount is 150,000 * 22% = 33,000 rubles.
7. The employee's salary base for July is 1,050,000 rubles. Contributions to pension insurance: 150,000 * 22% = 33,000 rubles.
8. The salary base in August 2021 is 1.2 million rubles, contributions to the Pension Fund of the Russian Federation are 150,000 * 22% = 33,000 rubles.

Due to the fact that in September Ivanov’s salary base exceeded the maximum norm - 1.35 million rubles, contributions to the Pension Fund of the Russian Federation are decreasing. Starting from September and ending in December 2021, the employer will pay only 10% of the monthly salary. 150,000 * 10% = 15,000 rubles.

Some enterprises that pay insurance premiums using benefits are exempt from making contributions to pension insurance.

Social insurance contributions are paid by the employer on the employee's salary in the amount of 2.9%. However, making contributions is possible until the employee’s total income during the reporting period exceeds the limit, limited to 912 thousand rubles.

After exceeding the standards approved at the legislative level and indexed in 2021, social insurance contributions are not made.

Organizations and individual entrepreneurs pay insurance contributions to the Pension Fund for their employees from their own funds, without prejudice to payroll. Mandatory payments include:

1. to the Pension Fund;
2. for health insurance;
3. for social insurance.

The amount of funds paid is formed in accordance with:

• with the payer category;
• type of work activity;
• category of employee receiving income;
• the amount of wages.

If an organization, individual entrepreneur or SME is not entitled to a preferential tariff, the general rates for calculating payments are applied. The guideline for calculating contributions to the Pension Fund is the amount of the average salary, which is established annually by the Government. For 2021, the insurance base was 1 million 292000. For 2021, the insurance base will be 1 million 465 thousand rubles.

How to hire a disabled person

Employers hire people with disabilities on a voluntary basis. But the state had to somehow guarantee such citizens the opportunity to find employment, and therefore some legal entities are obliged to hire disabled people to the company within the limits of the number of employees approved by law.

Such enterprises are those that have a staff of more than one hundred people. For them, a quota has been established at the legislative level to attract unemployed disabled people to work in the amount of from 2 employees to 4% of the average number of employees. For example, the quota for hiring disabled people in Moscow and the Moscow Region is 2% of the average number of employees.

It is not enough to hire a person with disabilities; it is also necessary to create conditions for him to perform his job duties. The conditions may be different - it all depends on the nature of the person’s illness and the rehabilitation program. Administrative liability is provided for all legal entities that neglect this requirement.

The amount of the fine for refusing to hire a disabled person or create the necessary working conditions is 5-10 thousand rubles.

Insurance premiums from wages in 2021

For dangerous and harmful working conditions, employers pay additional interest to the OPS; there are no changes in this regard. The level of danger and harmfulness of production is established by a special commission. The highest 4th hazard category. Additional size payments to the Pension Fund are 8%.

Harm class and subclasses:

If the working conditions in the company are classified as hazard class 1 or 2, no additional funds are contributed to the OPS.

All Russian companies and individual entrepreneurs have a single deadline for making contributions to the Pension Fund - the 15th day of the next month. If the last day of payment coincides with a weekend or holiday, then it is allowed to postpone the payment to the next day.

Example

The January fee must be paid by February 15th. If the set date coincides with a holiday or weekend, payment can be made on the 16th or 17th.

Individual entrepreneurs pay compulsory pension insurance for themselves. There are 2 ways for them:

1. contribute in parts;
2. pay in full immediately.

A fixed amount of RUB 36,455. must be paid by 12/31/21. If the annual income of an individual entrepreneur exceeds 300,000, 1% of additional earnings (amounts over 300,000 rubles) must be paid by 07/1/22.

Failure to comply with payment deadlines will result in penalties in the form of penalties for each day of delay.

Of particular importance is the maximum value of the base for calculating insurance premiums. It represents the amount of income, a certain limit, upon reaching which the employer receives the right to reduce the percentage of payments to the funds. The guideline is the average annual earnings, the amount of which is approved annually by the Government of the Russian Federation.

In 2021, the limits of insurance contributions for 2020 were approved: for pension insurance the base is 1 million 292 thousand rubles, for social insurance - 912 thousand rubles. For health insurance, there is no maximum amount and no rate reduction is provided.

It is not yet known exactly what the base for insurance premiums will be in 2021. Everything will be determined by the indexation of average earnings in 2020 - based on this, the Government will approve the necessary coefficients. New information is published at the end of the year.

From 2021, the general tariffs (when there are no benefits and rights to reduced rates) have not changed compared to 2020.

Starting from 2021, insurance premiums must be submitted to the Federal Tax Service every quarter. The calculation is submitted no later than the 30th day of the first month of the next quarter. Thus, in 2021 it must be passed:

• for 2021 – no later than February 1, 2021;
• for the 1st quarter of 2021 – no later than April 30, 2021;
• for the first half of 2021 – no later than July 30, 2021;
• for 9 months of 2021 – no later than November 1, 2021;
• for 2021 – no later than January 31, 2022.

Starting with reporting for 2021, the DAM must be submitted in a new form approved by Order No. ED-7-11/ dated 10/15/2020.

Labor relations with disabled employees

Employees with disabilities have the right to claim benefits, and the employer is obliged to comply with them: (click to expand)

• there is no probationary period for them;
• the employment contract can be terminated early at the will of the disabled person;
• a disabled employee has the right to go on unpaid leave (60 days for disabled people of the 1st and 2nd groups, 30 days for the 3rd group);
• if an employee’s disability was acquired as a result of being in a dangerous zone during the Chernobyl disaster, he is also entitled to additional paid rest (2 weeks);
• annual leave can be taken at any time, regardless of the vacation schedule;
• involvement in work at night and after hours can only be carried out with the consent of the employee;
• disabled people have the right to work part-time shifts and part-time weeks.

The Ministry of Finance spoke about the calculation and payment of insurance premiums in 2021

Every month you need to submit a report to the Pension Fund in the SZV-M form, which contains information about working pensioners. The deadline for submitting the report is no later than the 15th of the next month.

Once a year, it is necessary to submit the SZV-STAGE form to the Pension Fund of Russia, which reflects information about the insurance length of the insured workers. This report must be submitted no later than March 1 of the following year.

Every quarter, you must submit a calculation to the Social Insurance Fund in form 4-FSS. Starting from January 1, 2021, in the calculation of 4-FSS it is necessary to reflect only information on injuries

and
occupational diseases
.

In 2021, the deadline for submitting reports to the Social Insurance Fund depends on its form:

• In electronic form – no later than the 25th
  day of the month following the reporting quarter.
• On paper – no later than the 20th
  day of the month following the reporting quarter.

Note!

From 2021, policyholders with an average number of employees
of more than 10 people
are required to submit reports electronically. This applies to the calculation of insurance premiums (DAM), as well as forms 2-NDFL and 6-NDFL. Such explanations are given in the letter of the Federal Tax Service of the Russian Federation dated November 15, 2019 N BS-4-11/ In fact, this means that all companies and individual entrepreneurs with more than 10 employees will have to switch to an electronic reporting form. Changes were made by law dated September 29, 2019 No. 325-FZ.

The tax withheld from wages is the personal income tax (NDFL), or income tax. This is the main type of fee, which is reflected in the salary amount.

It is believed that the employee pays it himself, and the employer acts only as a tax agent who transfers the money to the tax service.

However, the role of the employee is nominal, because the deduction of personal income tax does not depend on his will.

The amount of personal income tax depends on the status of the taxpayer (Article 224 of the Tax Code of the Russian Federation):

1. Residents of the Russian Federation are citizens who have been in the country for at least 183 days over the past year. They deduct 13% from their income.
2. Non-residents of the Russian Federation are citizens who stayed in Russia for less than the specified number of days. The personal income tax amount for non-residents is 30%.

The above amounts are basic (standard) tariffs applied on a general basis. They may change for certain categories of persons.

The following types of income are not subject to income tax (Article 217 of the Tax Code of the Russian Federation):

• maternity and unemployment benefits;
• severance pay for the period of employment upon dismissal of an employee;
• compensation payments (for unused vacation, compensation for material damage and harm to health, etc.).

Taxation of income of some categories of citizens is calculated according to different tariffs. These include individual entrepreneurs (IP), foreigners, stateless persons, and refugees.

Individual entrepreneurs who do not make payments to other individuals (clause 2, clause 1, Article 419 of the Tax Code) began to pay mandatory state fees in 2021 according to a new principle.

If previously the rate was calculated based on the minimum wage, now this category of citizens is obliged to pay fixed amounts, which must be paid at the end of the calendar year. They are defined in Art.

430 Tax Code of the Russian Federation, clause 1. and for 2021 are:

• for pension insurance - 26,545 rubles, if the annual income does not exceed 300 thousand rubles;
• for compulsory medical insurance 5,840 rubles.

Workers who do not have Russian citizenship are divided into several categories of taxpayers who pay personal income tax depending on their status. These include:

1. Highly qualified foreign workers. They pay an income tax of 13%.
2. Foreign citizens working on a patent. They pay the tax themselves in a fixed amount.
3. Employees are citizens of the EAEU. Specialists who come from the countries of the Eurasian Economic Union pay an income tax at a rate of 13%.
4. Citizens with official refugee status pay personal income tax of 13%.

In all other cases, foreign citizens, as non-residents of the Russian Federation, pay a tax of 30%.

Legislative acts on the topic

It is recommended to study in advance: (click to expand)

Contributions to the Pension Fund in 2021

Employers in some organizations can count on reduced amounts of insurance premiums, a full list of which is given in Article 427 of the Tax Code of the Russian Federation. These include:

• Individual entrepreneurs using the patent taxation system, non-profit and charitable organizations using the simplified taxation system, pharmaceutical companies using UTII do not make insurance contributions at all.
• Business companies using the simplified tax system, whose activities fall into the categories set forth in Article 427 of the Tax Code, paragraph 1, paragraph 5, deduct 20% for pension insurance and are exempt from other payments.
• Residents of special economic zones (Article 427 of the Tax Code, clause 1, clause 2) contribute 13% to the pension fund, 2.9% to the Social Insurance Fund, and 5.1% to compulsory medical insurance.
• Preferential tariffs apply to residents of certain economic zones (Republic of Crimea, Vladivostok, Kaliningrad region).

If we add up the income tax and insurance contributions in the Russian Federation (at standard rates), it turns out that the employer pays 43% above the employee’s salary. What is the situation in other states?

The leader in the amount of personal income tax levied on citizens is Sweden - where this contribution can be up to 60% of earnings. Finland, Belgium, France and the Netherlands are not far behind - income taxes exceed 50%.

But we must take into account that these countries have progressive taxation (when the amount of tax increases in proportion to income growth). A similar system is used in the USA, where income tax ranges from 10% to 40%.

Russia is in the top ten countries with the lowest personal income tax.

• Themes:
• Employment contract
• Civil contract

Employers pay taxes on employees' salaries. For some groups of employers, reduced rates or, conversely, additional contributions are provided.

We have shown what taxes to pay on salary in 2021 as a percentage in the table.

Download the complete table of payroll taxes in 2021 with current rates. What payroll taxes will employers pay in 2021? The taxes that employers pay on payroll can be divided into two groups.

• The first will have one tax - personal income tax. It is paid by the employee, and the employer acts as a tax agent. When paying a salary to an employee, the employer withholds tax from the employee’s income and transfers it to the budget,
• The second group will include insurance contributions for compulsory pension, social and health insurance.

The Tax Code of the Russian Federation plans to fix a fixed amount of individual entrepreneurs’ contributions for themselves for compulsory pension insurance. For those whose income does not exceed 300 thousand rubles, the amount of contributions will be for compulsory pension insurance - 26,545 rubles, for compulsory medical insurance - 5,840 rubles.

Those individual entrepreneurs whose annual income was more than 300 thousand rubles will continue to pay additional pension contributions at a rate of 1%. That is, if an individual entrepreneur’s income for the year exceeds 300 thousand rubles, in addition to fixed contributions, they will have to transfer to the Federal Tax Service an additional amount of 1% of the amount exceeding the limit (clause

1 tbsp. 430

Important

Tax Code of the Russian Federation). There are few changes in reporting. Entrepreneurs will still not submit payments for fixed contributions. But for the heads of peasant (farm) households, new deadlines are provided.

Current legislation determines that during this period, taxes on employee salaries are represented by one single payment to the budget - personal income tax or it is also called salary income tax.

The obligation to tax wages is assigned to the employer because he is the source of the employee’s income. According to the existing procedure, the organization first withholds taxes from salaries, and then, excluding them, pays the amounts due to its employees.

The abbreviation UST stands for unified social tax. Before moving on to the issue of the size of the UST in 2021, let us briefly dwell on the nature of this tax, its objectives and objects of taxation.

To begin with, let us explain that legally this tax has not existed for several years; it was abolished 9 years ago. But out of habit, different contributions for this purpose are called a single social tax. In addition, there is a possibility that it will be returned.

It is calculated using both budgetary and extra-budgetary sources of funds. The purpose of the UST is to provide employees with the opportunity to receive a state pension and a number of social benefits in the future. From the same source, the necessary amounts are allocated for free assistance in medical organizations, the list of which is determined by law.