Unified social tax in 2021: rate, example

Changes

It is no secret that contribution rates to state social funds are the second most important mandatory payments after taxes. The insurance premium rate is a value that will inevitably fall on the shoulders of employers - companies and businessmen.

Let us recall the main legislative progress in this area: since 2017, the bulk of the powers have passed to the Russian Tax Service. This is control over deductions at current insurance premium rates , collection of debts on them and receiving + analysis of reports.

These amendments are already present in the regulatory framework. Thus, from January 1, 2021, the Law on Insurance Contributions No. 212-FZ will disappear into oblivion, and a new Chapter 34 of the Tax Code will take its place.

In general, we can say that no major changes are expected in terms of the procedure for calculating and paying insurance premiums into the treasury.
Next, we will consider what the rate of deductions for social needs . Let us immediately note that in 2021, social tax rates have been maintained. For example, income tax (personal income tax) remained at the same level. This suggests that the state really does not want with interest rates on insurance premiums in 2017 .

Changes from 2021

Since 2021, insurance premiums have come under the control of the tax authorities. Insurance premiums will be subject to the provisions of the Tax Law. As for the basic tariffs of insurance premiums, for 2007 they are established by Article 425 of the Tax Code of the Russian Federation. At the same time, reduced insurance premium rates are also provided for 2017-2018. They are given in Article 427 of the Tax Code of the Russian Federation. Reduced rates will be able to apply only to some insurance premium payers (for example, organizations using the simplified tax system that use certain types of activities). Also see "Insurance premiums from 2021: overview of changes."

The following circumstances influence the amount of insurance premium rates in 2021:

• organizational and legal form);
• type of activity of the employer;
• taxation system;
• a person’s status - a citizen of Russia or a foreigner, a stateless person - taking into account whether he lives or is temporarily staying in Russia;
• the amount of payments to an employee during the year - whether it exceeds the limits of the base for calculating insurance premiums established for 2017.

Insurance premiums 2021: rates, table

The table below shows insurance premium rates for 2021. The tariff rate (insurance tariff) is a percentage of premiums charged.

Contribution rates in 2021 (see table)

The data in the table of insurance premium rates in 2017 shows that the rates of contributions to the funds did not change in 2017 . As before, premium rates will change when the base limit threshold is exceeded.

General information

Federal Law No. 212 ceases to have legal effect, and Chapter 34 of the Tax Code comes into force. The transition of administration to the Federal Tax Service caused many changes in the area of ​​payment of insurance premiums, but some points of the rules will remain the same.

So, for example, the same periods will be taken into account for the reporting period - quarterly during the year and final after 12 months. Obligations to pay insurance premiums remain with the same persons - entrepreneurs, organizations and people who are engaged in private practice (notaries, lawyers, etc.). The same payments remain the objects of taxation of contributions; the basis for calculating the amounts payable for insurance will be determined in almost the same ways.

However, the reporting form will change. The forms previously provided to the Pension Fund and the Social Insurance Fund are abolished. To replace them, a single report form has been approved, which will need to be submitted to the tax office at the place of registration quarterly.

How will insurance premiums and rates change in 2021? Global changes affecting insurance premiums for 2021, rates and calculation procedures are not expected.

Where did the unified social tax come from and why is it needed?

The main message of this tax is to create the necessary social conditions for citizens of the Russian Federation. Simply put, the money coming into the state budget when paying this tax should go to providing the proper level of social support to the population. For example, to create conditions for medical care, to ensure the ability to pay maternity, pension and other benefits. Well, naturally, the more this tax goes to the treasury, the faster and better quality payments should be made to the population.

As for historical processes, the unified social tax itself appeared in 1998. More precisely, then the idea of ​​introducing it arose to simplify tax reporting. But the project dragged on until September 2000, when the second part of the Tax Code was adopted (it came into force only in 2001). And it was Chapter 24 that regulated it.

But this procedure was in effect only until 2010. Since the beginning of the year, together with a single payment, taxpayers have received insurance contributions to extra-budgetary funds:

1. Pension Fund. The pension fund took 22% of the thirty that they had previously paid.
2. FSS. Social insurance was allocated 2.9%.
3. MHIF. Compulsory medical insurance took 5.1%.

That is, in fact, people received a more complicated option for submitting documents and declaring their income. The number of inspectors has increased according to the situation. Naturally, this situation led to a drop in the level of extra-budgetary revenues. Laws began to be violated more often (and not so rarely - simply because of the complexity of the procedure). In general, there was more chaos. Although, in order to talk about the negative intentions of the economic government, it is necessary to study the issue and reasons for the abolition of the twenty-fourth chapter much more deeply.

And then January 2021 came. And on the 15th, the president of the country signed Decree No. 13, introducing a new chapter of the tax code, which stated the transfer of administrative regulatory rights to the tax department. Once again, the three contributions were combined into one tax.

Now everyone is asking the question: what exactly has changed and how should we live with it? Let's figure it out.

Salary taxes for business entities on the simplified tax system

Commercial organizations (which keep minutes of the founders' meeting dedicated to taxation issues) and individual entrepreneurs who have switched to a simplified taxation system must pay payroll taxes on a general basis. Also, simplifiers must charge and pay property tax to the budget under the simplified tax system:

How should legal entities and individuals pay payroll taxes?

Each business entity strives to build its relationships with representatives of regulatory authorities and extra-budgetary funds in such a way that they do not have a reason to apply penalties to taxpayers. This can only be achieved if employers correctly calculate taxes and insurance fees from wages and transfer them to the budget without delay. Most legal entities and individual entrepreneurs use the following rates shown in the table to make calculations:

Advice: if a business entity plans to hire citizens of other states, then it should first find out what percentage rates of insurance fees will be applied when calculating their wages. It is worth noting that contributions will directly depend on which country the foreigner came from, as well as on what legal status he will receive on the territory of the Russian Federation.

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Personal income tax

The Tax Code of the Russian Federation describes the procedure for calculating personal income tax, which all business entities acting as employers must adhere to (it also indicates the deadlines for filing a tax return in 2021 for individual entrepreneurs). Currently, the following personal income tax rates have been approved at the legislative level (they directly depend on the status of an individual - whether he is a resident or not):

• 9,00%;
• 13,00%;
• 15,00%;
• 30,00%;
• 35,00%.

Typically, an interest rate of 13% applies to wages of residents of the Russian Federation. The rate, the size of which ranges from 30% to 35%, must be applied by business entities when calculating income to non-residents of the Russian Federation. The Tax Code describes situations in which employers can apply a 13 percent rate to the income of foreigners (in accordance with Article 73 of the Treaty on the Eurasian Economic Union, signed on May 29, 2014). In this case we are talking about citizens of neighboring countries:

• Armenia;
• Kyrgyzstan;
• Kazakhstan;
• Belarus.

The thirteen percent personal income tax rate should also apply to the income of foreign citizens who work on the territory of the Russian Federation under a patent. In this case, their status will not play any role (Article 224 of the Tax Code of Russia). Also, tax status should not be taken into account when hiring foreigners who are highly qualified specialists in their profession. A personal income tax rate of 13% will be applied to their wages (Article 224 of the Tax Code of the Russian Federation). If residents of foreign countries receive refugee status on the territory of the Russian Federation, then their employers must apply a personal income tax rate of 13% to their salaries.

Advice: despite the fact that Federal legislation allows a 13% rate to be applied to this category of foreign citizens, they do not have the right to take advantage of tax deductions until they receive the status of Russian residents.

Contributions to the social insurance fund (SIF)

Compulsory social insurance is one of the parts of the social protection program. It is aimed at protecting working citizens from changes in social or financial situation for reasons beyond their control. Social insurance is a special system of protecting workers and their dependent family members from loss of basic income due to disability, old age, illness, maternity, unemployment or death of the breadwinner.

The contribution rate to the SS Fund is 2.9%. In addition, each enterprise separately determines the amount of deductions for industrial insurance. Each organization must submit reports to the fund quarterly, no later than the 14th. If it employs more than 25 people, then the declaration is submitted electronically via the Internet. Contributions must be made no later than the 15th of each month.

Basic insurance premium rates

The basic rates of insurance premiums in 2021 are applied by all policyholders (organizations and individual entrepreneurs) who are not entitled to benefits and, accordingly, reduced rates. We will summarize the general tariffs for 2021, taking into account the new limits on the base of insurance premiums.

In 2021, the maximum base for calculating insurance premiums for compulsory pension insurance is 876,000 rubles. The maximum base for insurance premiums for temporary disability and in connection with maternity is 755,000 rubles. See “Limit value of the base for calculating insurance premiums for 2021: table.”

So, we summarize the new tariffs for most organizations and individual entrepreneurs in the table: