Limit value of the insurance premium base for 2021

New maximum base for insurance premiums in 2021

In accordance with Article 421 of the Tax Code of the Russian Federation (clauses 3 and 6), maximum bases for calculating insurance premiums were established. New values ​​were established by Russian government decree No. 1378 of November 15, 2021. The document can be viewed by visiting the official legal information portal.

Starting from January 1, 2021, the following maximum base values ​​for calculating insurance premiums are established:

• for compulsory pension insurance – 1,021,000 rubles;
• for compulsory social insurance (in connection with maternity, as well as temporary disability) - 815,000 rubles.

It should be taken into account that the maximum base for calculating contributions for health insurance is not provided for by the current legislation of the Russian Federation. Medical contributions are paid at a rate of 5.1%. Insurance premiums for injuries also do not have a maximum base.

Compared to 2021, the maximum base for insurance premiums in 2021 increased:

The above-mentioned figures, which we have listed in the table, have a justification and are set by the Russian government for a reason. Next, you will find out how the maximum base values ​​for insurance premiums were obtained in 2021.

How is the maximum base for pension insurance contributions determined in 2021?

The norm of Article 421 of the Tax Code of the Russian Federation provides (clause 5) that the maximum base for calculating contributions to pension insurance in 2021 should be calculated using the following formula:

After calculation using the formula, the value of the maximum base for pension contributions in 2021 was equal to 1,021,000 rubles.

Keep in mind that if in 2021 an organization or individual entrepreneur applies reduced rates of insurance contributions, then they do not need to charge pension contributions on payments that exceed 1,021,000 rubles.

How is the maximum base for maternity and temporary disability contributions determined?

In accordance with Article 421 of the Tax Code of the Russian Federation (clause 4), the maximum base for insurance premiums in connection with maternity in case of temporary disability, starting from January 1, 2021, should be indexed according to the growth of average wages in Russia.

Forecasts of the Ministry of Economic Development showed that the size of the nominal average monthly salary that was accrued (per employee) increased by a factor of 1.08 compared to 2021.

To obtain the maximum base for social insurance contributions, you must use the following formula:

As a result of the calculation, the amount was 815,400 rubles. According to the rounding rules, it turns out that the maximum base for social contributions in 2021 will be equal to 815,000 rubles.

Positive

Heavy duty costs

The Federal Tax Service allowed taking into account part of the fare for heavy vehicles when calculating income tax (letter dated September 20, 2017 No. SD-4-3 / [email protected] ). The permit is valid only if the specified payment exceeds the amount of transport tax. Previously, the Ministry of Finance gave a similar explanation.

Profit form

The Federal Tax Service has decided on the format of the income tax return. New barcodes may appear on all pages of the document; in section B of sheet 03 they want to enter the code for type of income 3, which must be used for income on bonds subject to income tax at a rate of 15%. In addition, sheet 08 is supposed to be supplemented with information about the transaction for which the company made an independent, symmetrical or reverse adjustment.

Request term

Entrepreneurs have been extended the deadline for contacting the inspectorate with a request for the return of excessively collected payments. On September 13, 2017, draft Federal Law No. 223287-7 was adopted in the first reading. A refund application can be submitted to the tax authorities within three years. The period must be calculated from the moment the company learned about the collection of inflated payments.

Tariff rates for insurance premiums in 2021

Let's present the ratio of the maximum values ​​of the base for insurance premiums and tariff rates in 2021 in the form of a table:

Please note that the 2.9% tariff applies to contributions for maternity and temporary disability. Contributions to the Social Insurance Fund “for injuries” are paid at a rate depending on the risk class (from 0.2% to 8.5%).

Amendments to Article 422 of the Tax Code of the Russian Federation: amounts not subject to taxation

Subclause 2 of clause 3. According to this subclause (as amended before 01/01/2018), the base for calculating insurance premiums does not include payments in terms of insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity - any remuneration paid to individuals under civil law agreements, including under an author's order agreement, an agreement on the alienation of the exclusive right to works of science, literature, art, a publishing license agreement, a license agreement on granting the right to use a work of science, literature, art.

Taking into account the amendments to paragraph 75 of Art. 2 of Federal Law No. 335-FZ , the base for calculating insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity will not need to include payments under civil contracts, including:

– under an author’s order agreement;

– under an agreement on the alienation of the exclusive right to the results of intellectual activity specified in paragraphs. 1 – 12 p. 1 tbsp. 1225 Civil Code of the Russian Federation ;

– under a publishing license agreement;

– under a license agreement granting the right to use the results of intellectual activity mentioned in these subparagraphs.

Amendments to Article 427 “Reduced rates of insurance premiums” of the Tax Code of the Russian Federation

Subclause 5, clause 1. It is set out in a new wording ( clause “a”, clause 76 of Federal Law No. 335-FZ ).

It should be noted that these amendments have been awaited for a long time and with impatience. The fact is that, based on the provisions of paragraphs. 5 clause 1 , pp. 3 clause 2 and clause 6 art. 427 of the Tax Code of the Russian Federation for payers of insurance premiums using the simplified tax system, the main type of economic activity (in accordance with the All-Russian Classification of Types of Economic Activities) of which is activity in the social and industrial fields, for the period up to 2021 (inclusive) a total reduced tariff of insurance premiums has been established in the amount 20%, subject to simultaneous compliance with the conditions on the maximum amount of income for the tax period (no more than 79 million rubles) and the share of income from sales of products and (or) services provided in the main type of economic activity in total income (no less than 70%).

At the same time, the established paragraph. 5 p. 1 art. 427 of the Tax Code of the Russian Federation, the list of types of economic activities is enlarged and includes both types of activities combined into one class, subclass, one group, subgroup of the classifier, and individual types of economic activities with the corresponding names in the specified list.

Problems for payers of insurance premiums arose after the Order of Rosstandart dated January 31, 2014 No. 14-st, from January 1, 2021, a new edition of the All-Russian Classifier of Types of Economic Activities - OK 029‑2014 (NACE Rev. 2) (hereinafter referred to as - OKVED 2), while OK 029‑2001 (NACE Rev. 1) (hereinafter referred to as OKVED 1) has become invalid.

In this regard, the Ministry of Economic Development has developed direct and reverse transition keys between OKVED 1 and OKVED 2, which are posted on the official website of the department.

Changes to the All-Russian Classification of Economic Activities were made in order to harmonize it with the official version in Russian of the Statistical classification of economic activities in the European Community (Version 2) - Statistical classification of economic activities in the European Community (NACE Rev. 2) by maintaining OKVED 2 (from NACE Rev. 2) codes (up to four characters inclusive) and names of the corresponding groups without changing the scope of concepts.

At the same time, the introduction of OKVED 2 from 01/01/2017 should not have resulted in the loss by some payers of the right to apply reduced rates of insurance premiums established by the provisions of Art. 427 Tax Code of the Russian Federation .

However, as a result of the introduction of the new OKVED, which entailed the restructuring of the sections of the classifier, a number of insurance premium payers who carried out activities in the production and social fields before 01/01/2017 and are currently continuing to carry out activities in the production and social fields have changed the name of the type of economic activity and some of the preferential types of activities according to OKVED 1 included in other types of activities according to OKVED 2.

The Ministry of Finance, although not immediately, recognized: payers on the simplified tax system who, before January 1, 2021, carried out the type of economic activity specified in paragraphs. 5 p. 1 art. 427 of the Tax Code of the Russian Federation , according to the names of types of economic activities in accordance with the codes of types of activities according to OKVED 1 and continue to conduct this activity after 01/01/2017, have the right to apply reduced rates of insurance premiums, provided they comply with the conditions provided for in paragraphs. 3 clause 2 and clause 6 art. 427 of the Tax Code of the Russian Federation , regardless of the coincidence or discrepancy of activity codes according to OKVED 2 according to the applied keys ( letters dated October 17, 2017 No. 03-15-05/67604 , dated October 12, 2017 No. 03-15-05/66714 ).

Financiers in Letter No. 03-15-07/66964 reported that in accordance with the draft main directions of budget, tax and customs tariff policies for 2021 and the planning period of 2021 and 2020, a draft federal law has been developed, providing for, in in particular, the inclusion in paragraphs. 5 p. 1 art. 427 of the Tax Code of the Russian Federation of amendments clarifying the names of types of economic activities in accordance with OKVED 2, in order to preserve the right of payers using the simplified tax system to apply reduced rates of insurance premiums. This letter was sent to the Federal Tax Service for information and use in the work of lower tax authorities ( Letter dated October 25, 2017 No. GD-4-11 / [email protected] ).

And these amendments have been adopted.

So, taking into account the changes, “simplers” can apply reduced rates of insurance premiums, the main types of economic activity (in accordance with the All-Russian Classifier of Types of Economic Activities) of which are the following.

* If the activity code of a “simplified” worker is included in the code of the type of activity listed in the table, he also has the right to apply a reduced tariff subject to other conditions regarding the share and amount of income.

Other amendments to Art. 427 of the Tax Code of the Russian Federation are of a technical nature ( paragraphs “b” , “c” , “d” of paragraph 76 of Article 2 of Federal Law No.  335-FZ ).

Tips for applying new limits on insurance premiums in 2018

In 2021, when applying the maximum base for insurance premiums, taxpayers are recommended to adhere to the following basic rules established by the Tax Code:

1. The base should include only those payments that are subject to insurance premiums.
2. Calculate the base for calculating insurance premiums separately for each employee.
3. The base for calculating insurance premiums must be considered from the beginning of 2021 on an accrual basis.

Amendments to Article 421 of the Tax Code of the Russian Federation: base

Clause 8. Amendments to this clause are also related to amendments to clauses. 3 p. 1 art. 420 of the Tax Code of the Russian Federation : a change in the object of taxation of insurance premiums required clarification of the procedure for determining the appropriate base ( paragraph “a”, paragraph 74, article 2 of Federal Law No. 335-FZ ).

Taking into account the adjustments made, the amount of payments and other remuneration taken into account when calculating the base for insurance premiums in the part relating to the author's order agreement, the agreement on the alienation of the exclusive right to the results of intellectual activity, which are specified in paragraphs. 1 – 12 p. 1 tbsp. 1225 of the Civil Code of the Russian Federation , a publishing license agreement, a license agreement on granting the right to use the results of intellectual activity, which are indicated in these subparagraphs, is defined as the amount of income received under the relevant agreements, reduced by the amount of actually incurred and documented expenses associated with the extraction of such income.

When determining documentary expenses, you should be guided by the rules of paragraph. 4 paragraphs 1 art. 252 Tax Code of the Russian Federation .

Clause 9. If the expenses specified in clause 8 of Art. 421 of the Tax Code of the Russian Federation cannot be confirmed by documents; they are accepted for deduction as a percentage of the amount of accrued income from a certain type of activity. This paragraph shows the amounts of such deductions. Subparagraph “b” of paragraph 74 of Art. 2 of Federal Law No. 335-FZ, the list of types of expenses has been supplemented.

Examples of calculations for all types of insurance premiums in 2021

Let us give one example of calculation for all types of insurance premiums. Let’s assume that A.P. Sviridov works at the enterprise. with a monthly salary of 95,000 rubles under an employment contract.

Please note that as of 2021, the company applies regular rates (not reduced) for insurance premiums.

Thus, the Meteorit enterprise in 2021 must pay insurance premiums at the following rates:

1. For pension insurance:

• 22% - within 1,021,000 rubles;
• 10% - from amounts exceeding the limit of 1,021,000 rubles.

2. For social insurance FSS:

• 2.9% - contributions for maternity and in case of temporary disability;
• 0.2% - contributions for “injuries”.

3. For health insurance in the FFOMS - 5.1%.

Now we will consider in detail for each type of insurance in accordance with the new values ​​of the maximum base for 2021.

Amendments to Article 420 of the Tax Code of the Russian Federation: object of taxation

Subparagraph 3, paragraph 1. Subparagraph “a”, paragraph 73, Art.  2 of Federal Law No. 335-FZ clarifies the list of agreements on the alienation of the exclusive right to the results of intellectual activity and licensing agreements on the granting of the right to use the results of intellectual activity, payments for which are subject to insurance premiums.

According to paragraph 1 of Art. 1225 of the Civil Code of the Russian Federation, the results of intellectual activity and equivalent means of individualization of legal entities, goods, works, services and enterprises that are granted legal protection (intellectual property), in particular, are:

1) works of science, literature and art;

2) programs for electronic computers (computer programs);

3) databases;

4) execution;

5) phonograms;

6) messages on the air or via cable of radio or television programs (broadcasting by broadcasting or cable broadcasting organizations);

7) inventions;

utility models;

9) industrial designs;

10) selection achievements;

11) topology of integrated circuits;

12) production secrets (know-how).

As we can see, the amendments have expanded the list of objects subject to insurance premiums.

Let us recall that until recently, remuneration for the alienation of the exclusive right to a computer program was not subject to insurance premiums. In particular, this conclusion was contained in the Letter of the Ministry of Finance of the Russian Federation dated 06/09/2017 No. 03-15-05/36269 . Officials explained that computer programs do not belong to works of science, literature and art, but are separately identified results of intellectual activity ( Clause 1 of Article 1225 of the Civil Code of the Russian Federation ). Under an agreement on the alienation of an exclusive right, one party (the copyright holder) transfers or undertakes to transfer its exclusive right to the result of intellectual activity in full to the other party (the acquirer) ( clause 1 of Article 1234 of the Civil Code of the Russian Federation ).

Clause 3. This clause deals with determining the object of taxation of insurance premiums for payers who do not make payments and other remuneration to individuals: individual entrepreneurs, lawyers, mediators, notaries engaged in private practice, arbitration managers, appraisers, patent attorneys and other persons engaged in private practice in accordance with the procedure established by the legislation of the Russian Federation.

Before the amendments were made, this paragraph provided that the object of taxation of insurance premiums for this category of payers is the minimum wage established at the beginning of the corresponding billing period (if the payer’s income for the billing period exceeds 300,000 rubles, the object of taxation of insurance premiums is also income received by the payer of insurance premiums and determined in accordance with clause 9 of Article 430 of the Tax Code of the Russian Federation ).

According to the amendments to paragraphs. "b" clause 73 art. 2 of Federal Law No. 335-FZ, the object of taxation of insurance premiums for the named categories of payers is recognized as carrying out entrepreneurial or other professional activities.

Clause 4. According to the rules of this clause, payments and other remunerations within the framework of civil contracts, the subject of which is the transfer of ownership or other real rights to property (property rights), and contracts related to the transfer of property for use, are not recognized as subject to taxation of insurance premiums (property rights).

However, exceptions were provided. Exemption from insurance premiums does not apply to payments under contracts, the list of which is similar to paragraphs. 3 p. 1 art. 420 Tax Code of the Russian Federation . As already indicated, this subclause has been in effect in a new edition since 01/01/2018. The same changes affected the list of exceptions given in paragraph 4 of Art. 420 Tax Code of the Russian Federation .

Insurance contributions for pension insurance of Sviridov A.P. in 2021

Insurance contributions for social insurance for temporary disability and in connection with maternity Sviridova A.P. in 2018

We calculate social insurance contributions in 2018 at a rate of 2.9% (for temporary disability and in connection with maternity). The limit set for social insurance contributions is 815,000 rubles. If this amount is exceeded, insurance premiums are no longer charged.

Let's see what insurance premiums will look like for Sviridov with a salary of 95,000 rubles in 2021:

Since September 2021, the employee’s insurance premiums have exceeded the established limit of 815,000 rubles, which means that from October there is no longer a need to accrue contributions for temporary disability and in connection with maternity.

Insurance premiums for “injuries” of Sviridov A.P. in 2018

Let us remind you that in order to calculate insurance premiums for “injuries” in 2018, the occupational risk classes of the main type of activity of the enterprise should be taken into account.

There is no maximum base for calculating this type of insurance premiums.

For the organization where Sviridov works, the risk class is 0.2%. Let's calculate how much you need to pay each month:

95,000 * 0.2% = 190 rubles.

That is, for the year you will need to pay 190 * 12 = 2,280 rubles.

Specifics for payers at a reduced tariff

For pension insurance Art. 428 of the Tax Code of the Russian Federation allocates an additional tariff rate. When calculating these contributions, there is no limitation on the level of taxable income.

For employers who have not conducted a special assessment of working conditions at their workplaces, the rate, depending on the category of personnel and the type of work performed, is equal to:

• 6% - for workers in heavy work (List No. 2 and “small” lists - clauses 2-18, part 1, article 30 of Law No. 400-FZ);
• 9% - for those working in underground conditions, “hot” shops, etc. (List No. 1 - clause 1, part 1, article 30 of the law of December 28, 2013 No. 400-FZ).

If a special assessment has been carried out, the amount of the additional tariff will depend on the assigned hazard class; it can vary in the range from 0% (for the class of optimal and permissible conditions) to 8% (in relation to workplaces with a high level of hazard):

• 8% - 4th level of hazardous working conditions;
• 7% - harmful level, subclass 3.4;
• 6% - harmful level, subclass 3.3;
• 4% - harmful level, subclass 3.2;
• 2% - harmful level, subclass 3.1.;
• 0% - tariff for classes 1 and 2 of the optimal and acceptable level.

Companies (IPs) entitled to reduced rates are guided by the same limits as payers of the basic tariff. We have given the maximum base values ​​for calculating insurance payments in 2021 above. Only for social contributions and pensions, you don’t need to pay anything for insurance at a reduced rate.

Let us remind you that at the basic tariff, pension accruals continue, only at a lower rate. Here, in general, it is necessary to stop any pension and social charges to the Federal Tax Service, although the tax burden is generally less than the general tariff.

Health insurance premiums must be charged at a reduced rate, regardless of the amount of payments. That is, there is no limit established here, as in the case of the general procedure (Article 421, paragraph 2 of Article 427 of the Tax Code, Decree of the Government of the Russian Federation dated November 15, 2017 No. 1378).

An innovation for 2021 was the decoupling of the amount of insurance payments for individual entrepreneurs from the minimum wage. The Tax Code of the Russian Federation, namely Article 430 of the Tax Code, now provides for fixed amounts of insurance payments for employees and personal, depending on the total income of the individual entrepreneur.

So, with an income of up to 300,000 rubles. contributions will be:

1. Pension fund - 26,545 rubles.
2. Compulsory health insurance fund – 5840 rubles.
3. Social insurance contributions in case of temporary disability, injuries and maternity - at the request of the individual entrepreneur.

With an income of over 300,000 rubles. contributions will be:

1. Pension fund - 265,455 rubles 1% of the amount over 300,000 rubles.
2. Compulsory medical insurance - 5840 rubles 1% of the amount over 300,000 rubles.

The same Article 430 of the Tax Code of the Russian Federation obliges individual entrepreneurs, regardless of their employment and income, to transfer personal insurance payments to the individual entrepreneur (“for himself”).