Reduced insurance premium rates in 2021

As a general rule, reduced insurance premiums in 2020 continue to apply to certain categories of payers. However, let’s say right away that not everyone who is used to using them in 2021 will. For example, legislators have deprived most of the simplifications since 2021. We tell you how much and to whom to pay insurance premiums at reduced rates in 2020.

Also see:

Additional insurance premium rates in 2021: rates in the table

Benefits on insurance premiums in 2021 for the simplified tax system (OKVED)

What fees are we talking about?

Companies and individual entrepreneurs that have employees must pay contributions from their salaries for various types of insurance: social, medical, pension. These contributions are at the expense of the employer and are not deducted from the employee’s salary.

If an employee is credited with 40 thousand rubles, then it costs the employer at least 52 thousand. Due to these contributions, the employee accumulates a pension, he is treated free of charge in the clinic and paid sick leave.

Each type of contribution has its own rate. According to the general rules they are:

• for pension insurance - 22%;
• for health insurance - 5.1%;
• for social insurance - 2.9%.

In total, excluding contributions for injuries, the figure is 30%. For some contributions, maximum bases are established, after which nothing is accrued. There are also benefits when contributions can be paid at a reduced rate. But this has nothing to do with the pandemic and government support measures - these are ordinary norms of the tax code.

Receiving benefits

The moment of accrual of a person’s income and all payments due to him is determined by the date of such accrual.
Most often this is the last day of the billing period. Accordingly, until this moment the organization does not have any arrears in contributions. But not everyone can take advantage of such conditions. For example, individual entrepreneurs, lawyers and notaries are required to pay contributions from the date of their insurance. That is, the absence of hired workers on the staff cannot be a reason for non-payment of contributions, since this category of citizens is obliged to contribute funds for themselves.

All payers independently determine the size of their contribution rates. The main indicators take into account the Tax Code article and several conditions:

1. The period of time during which the payer carries out its activities.
2. Number of employed workers.
3. Revenue volumes
4. Type of preferential activity.

Attention! If an organization uses two taxation systems at once, then all preferential income should be taken into account separately. If this condition is not met, the payer loses his right to receive benefits.

Change 2021

One of the main changes in insurance premiums from 2021 is the increased maximum base for the amount of payments in favor of the employee. Now the limits are set in the amount (Resolution of the Government of the Russian Federation dated November 6, 2019 No. 1407):

• RUB 1,292,000 for contributions to compulsory pension insurance (was 1,150,000 rubles);
• 912,000 rub. for contributions to VNiM (was 865,000 rubles).

The rates of insurance premiums calculated from salaries and other remunerations of employees and persons with whom civil contracts have been concluded have also changed.

New tariffs

For companies and individual entrepreneurs included in the SME register, the contribution rates are set as follows:

• contributions to compulsory pension insurance – 10% (both from payments within the limit and from payments above the limit);
• contributions to VNiM – 0%;
• contributions for compulsory medical insurance – 5%.

These reduced tariffs will apply only to that portion of payments in favor of each individual employee that, at the end of the month, exceeds the federal minimum wage.

Please note: the 15% rate applies from April 1st. This means that insurance premiums at the new rate must be calculated from the April salary. Therefore, March contributions due by April 15 are still calculated at the general rate of 30%.

Insurance premium rates for employers in 2021

Previously, the Tax Code of the Russian Federation provided that the aggregate tariff of 30%, at which the majority of insurers calculate premiums, would be in effect temporarily - in the period from 2021 to 2021. (Article 426 of the Tax Code of the Russian Federation). And after the specified period, the tariff of contributions for compulsory health insurance should have increased by 4% to 26%, and the total tariff - from 30% to 34% (clause 1, clause 2, article 425 of the Tax Code of the Russian Federation, as amended, valid until 01/01/2019 ). However, legislators changed their minds. And the indicated basic contribution rates have become permanent since 2021. In this regard, in 2021 the following tariffs apply (clause 2 of Article 425 of the Tax Code of the Russian Federation):

• for OPS - 22% within the maximum base value and 10% if it is exceeded;
• at VNiM – 2.9%;
• for compulsory medical insurance – 5.1%;
• for injuries – from 0.2% to 8.5%.

Limit base for calculating contributions

Decree of the Government of the Russian Federation dated November 6, 2019 No. 1407 from January 1, 2020 established the maximum base for insurance premiums:

• 912,000 rub. - for compulsory social insurance in case of temporary disability and in connection with maternity;
• RUB 1,292,000 _ - for compulsory pension insurance.

For contributions to compulsory health insurance, the maximum base has not been established since 2015.

If the amount of payments to the employee exceeds the maximum base amount ( Article 421 of the Tax Code of the Russian Federation ):

· contributions for compulsory social insurance in case of temporary disability and in connection with maternity are not charged;

· contributions to compulsory pension insurance are charged at a rate of 10?%.

Insurance premium rates

Article 426 of the Tax Code of the Russian Federation provides that in 2021 - 2020, for persons who make payments and rewards to individuals (with the exception of payers for whom reduced insurance premium rates are established), the following insurance premium rates apply:

1) for compulsory pension insurance: - 22% - within the established maximum value of the base for calculating insurance premiums for this type of insurance; -10% - above the established limit value of the base.

These tariffs apply to payments to both Russian citizens and foreign citizens (with the exception of highly qualified specialists). In relation to workers (on the basis of an employment or civil law contract) citizens from member states of the EAEU, the tariff in force on the territory of Russia is applied in relation to payments to foreign citizens (temporarily residing or staying in Russia);

2) for compulsory social insurance in case of temporary disability and in connection with maternity within the established maximum base for calculating insurance premiums for this type of insurance - 2.9%, in relation to payments and other remuneration in favor of foreign citizens and stateless persons, temporarily staying in the Russian Federation (with the exception of highly qualified specialists in accordance with Federal Law No. 115-FZ of July 25, 2002 “On the legal status of foreign citizens in the Russian Federation”) - 1.8%;

3) for compulsory health insurance - 5.1%.

For the main category of payers, insurance premiums in the aggregate amount will be 30%.

Who applies the benefits?

By law, the person who pays the premiums is the insurer for all of his employees. Among such payers are:

1. Organizations where employees work under an employment contract or a GPC agreement.
2. Individual entrepreneur.
3. Individuals, if they are sources of income for other citizens, even if they do not have the status of an entrepreneur.
4. Individuals engaged in the practice of law or providing notarial services.

Attention! Individual entrepreneurs, lawyers and notaries must additionally pay insurance premiums for themselves.

Reporting

From 2021, for organizations with more than 10 employees, an electronic payment form is required. The corresponding amendments were made by Federal Law No. 325-FZ of September 29, 2019 “On Amendments to Parts One and Two of the Tax Code of the Russian Federation” (hereinafter referred to as Federal Law No. 325-FZ).

Let us recall that previously the requirement to submit reports in electronic form applied to companies with a staff of more than 25 people. This restriction remains for some other reporting forms (SZV-M, SZV-STAZH, 4-FSS).

For your information

In order to develop a unified legal position on the application of the provisions of Federal Law No. 325-FZ, the Federal Tax Service in Letter dated November 15, 2019 No. BS-4-11/ [email protected] “On sending clarifications” clarified that the new requirements for submitting reports in electronic form apply for reporting for 2021.

It should be noted that in order to check the calculation of insurance premiums, letters of the Federal Tax Service of the Russian Federation dated October 17, 2019 No. BS-4-11 / [email protected] , BS-4-11 / [email protected] additional control ratios were introduced in terms of comparing wages with the minimum wage and average salary in the region (by sector of the economy for the previous year). In the calculation of insurance premiums (its form was approved by Order of the Federal Tax Service of the Russian Federation dated October 10, 2016 No. ММВ-7-11 / [email protected] , valid for reporting for 2021), the difference in the values ​​of columns 210 and 230 will be compared. 3.2 section 3 for each month. In this case, the indicator should not be less than:

— minimum wage; — average salary in the region by economic sector for the previous billing period.

If at least one of the ratios is not met, the tax office may conclude that the policyholder has underestimated the basis. In this case, the inspector may request clarification or correction of the reporting. In the future, it is possible to carry out tax control measures.

For your information

For the first quarter of 2021, you need to report on insurance premiums using a new form approved by Order of the Federal Tax Service of the Russian Federation dated September 18, 2019 No. ММВ-7-11/ [email protected]

Reporting on insurance premiums for employers who are participants in the Social Insurance Fund pilot project for direct payments is prepared taking into account a number of features:

in field 001 of appendix 2 to section. 1, code “1” is entered (clause 11.1 of the Procedure for filling out the calculation of insurance premiums, approved by Order of the Federal Tax Service of the Russian Federation No. ММВ-7-11/ [email protected] (hereinafter referred to as the Procedure));

no need to fill out lines 070 and 080 of appendix 2 to section. 1 (Letter of the Federal Tax Service of the Russian Federation dated August 23, 2017 No. BS-4-11/ [email protected] ). These lines should be filled with zeros (clauses 2.20, 11.13, 11.14 of the Procedure);

no need to fill out appendices 3 and 4 to section. 1, therefore they are not included in the calculation (clause 2.7 of the Procedure). Appendices 3 and 4 to section. 1 will need to be completed if the policyholder paid social insurance benefits during the reporting period before becoming a participant in the pilot project (Letter of the Federal Tax Service of the Russian Federation dated July 3, 2017 No. BS-4-11 / [email protected] ). The policyholder fills out these applications only in relation to the amounts of expenses incurred before the start of participation in the pilot project (Letter of the Federal Tax Service of the Russian Federation dated 08/21/2017 No. BS-4-11 / [email protected] ).

It should be noted that in 2021, new regions will join the FSS pilot project:

Payment of insurance premiums by individual entrepreneurs

If an individual entrepreneur has hired employees, the entrepreneur must calculate contributions from payments to these employees at the same rates as organizations, that is, as an insurer (clause 1, clause 1, article 419 of the Tax Code of the Russian Federation).

Individual entrepreneurs pay insurance premiums in a fixed amount. If an entrepreneur’s income for a year exceeds 300,000 rubles, he will have to pay additional contributions for compulsory pension insurance at the rate of 1% of the excess amount (clause 1, clause 1, article 430 of the Tax Code of the Russian Federation).

Calculation of insurance premiums for payments under civil contracts

The Ministry of Finance in Letter dated November 22, 2019 No. 03-15-06/90643 recalled that in accordance with paragraphs. 1 clause 1 art. 420 of the Tax Code of the Russian Federation, the object of taxation of insurance premiums for payer organizations is payments and other remuneration in favor of individuals subject to compulsory social insurance in accordance with federal laws on specific types of compulsory social insurance (with the exception of remunerations paid to persons specified in paragraph 2 p. 1 Article 419 of the Tax Code of the Russian Federation), within the framework of labor relations and under civil contracts, the subject of which is the performance of work, the provision of services

For your information

Based on Art. 7 of the Federal Law of December 15, 2001 No. 167-FZ “On Compulsory Pension Insurance in the Russian Federation”, as well as Art. 10 of the Federal Law of November 29, 2010 No. 326-FZ “On compulsory health insurance in the Russian Federation”, persons working under civil contracts, the subject of which are the performance of work or the provision of services, are recognized as insured under compulsory pension insurance and compulsory health insurance.

Persons performing work (providing services) under civil contracts, the subject of which is the performance of work, provision of services, are not included in the number of insured persons under compulsory social insurance in case of temporary disability and in connection with maternity (Article 2 of the Federal Law of 29.12 .2006 No. 255-FZ “On compulsory social insurance in case of temporary disability and in connection with maternity”). Therefore, paragraph 3 of Art. 422 of the Tax Code of the Russian Federation establishes that remunerations paid to individuals under the mentioned civil law contracts are not included in the base for calculating contributions for compulsory social insurance in case of temporary disability and in connection with maternity.

Thus, remuneration paid by an organization to an individual under an agreement for the provision of services for a fee is recognized as subject to taxation only as contributions for compulsory pension insurance and compulsory medical insurance.

The table provides information on which payments under civil law contracts should be subject to contributions and which payments should not be made.

Procedure and terms for payment of insurance premiums

Note! The deadlines for paying taxes and filing reports for some individual entrepreneurs and organizations have been postponed due to the coronavirus epidemic. Read the article for details.

Insurance contributions to the Federal Tax Service and Social Insurance Fund must be transferred monthly no later than the 15th

next month. If the last day coincides with a weekend or holiday, the final due date for payment of contributions is postponed to the next working day.

Payment of pension insurance contributions

In 2021, all payments for pension insurance must be made in one payment order using KBK 182 1 02 02010 06 1010 160

. You can find out the remaining payment details of the Federal Tax Service necessary for payment using this service.

How to count contributions up to the maximum amount

Base for calculating contributions

Contribution rate for compulsory pension insurance

Part of the salary within the minimum wage

22%

An amount that exceeds the minimum wage

10%

For example, a manager has a salary of 30,000 R per month. Taking into account April, he has earned 120,000 R since the beginning of the year - this is less than the limit. From 12,130 RUR, the employer will pay 22% of contributions to pension insurance - 2669 RUR. And from the excess amount, that is, from 17,870 RUR, - 10%, which will amount to 1787 RUR. The total amount of contributions to pension insurance for April for this manager will be 4456 RUR And the savings taking into account the benefits are 2144 RUR.

Contributions in excess of the limit. When an employee’s cumulative income from the beginning of the year exceeds 1.292 million rubles in 2021, the entire amount of the excess will be subject to pension contributions at a rate of 10%. This was the case before the pandemic.

subp. 1 item 2 art. 425 Tax Code of the Russian Federation

In the month when the limit is exceeded, the amount of the salary within its limits will still need to be divided into the minimum wage and the preferential part, and contributions will need to be calculated on the remainder according to the general rules.

Payment of health insurance premiums

In 2021, the budget classification code for the transfer of insurance premiums for health insurance 182 1 02 02101 08 1013 160

. You can find out the remaining payment details of the Federal Tax Service necessary for payment using this service.

Payment of social insurance contributions

Transfer of insurance premiums is carried out in two types

compulsory social insurance:

• in case of temporary disability and in connection with maternity in the Federal Tax Service of the Russian Federation;
• from accidents at work and occupational diseases in the Social Insurance Fund.

The amount of insurance premiums for temporary disability is 2,9%

from salary, but may vary depending on the benefit applied (see table above).

Accident insurance premiums range from 0,2

up to
8.5%
depending on which professional risk class your main type of activity belongs to.

In 2021, the budget classification codes for transferring social insurance contributions have not changed:

• KBK 182 1 0210 160.
  (in case of temporary disability);
• KBK 393 1 0200 160.
  (from industrial accidents).

You can find out the remaining payment details by contacting the territorial office of the Social Insurance Fund and the tax office at your place of registration.

Note

: insurance premiums must be paid and reported in rubles and kopecks.

Responsibility for individual entrepreneurs

If an individual entrepreneur does not make payments within the time limits specified by law or does not transfer them in full, he may be held liable in the form of a fine.
The penalty is 20% of the amount not transferred to the funds. If such non-payment was made intentionally, the fine increases to 40%. Most often, territorial authorities apply only penalties to such a violator, but only if the payment was made within a short period of time and the amount of the debt turned out to be small.

Penalties are accrued regardless of what exact penalties were applied to the debtor. The accrual is made in the amount of 1/300 of the refinancing rate.

Reporting on insurance premiums

The sliders below list all the reporting that needs to be submitted for insurance premiums in 2021:

Reporting to the Federal Tax Service

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 month of the next quarter. Thus, in 2021 it must be passed:

• for 2021 – no later than January 30, 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 October 30, 2021;
• for 2021 – no later than February 1, 2021.

Reporting to the Pension Fund

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.

Also, starting from January 1, 2021, new reporting was introduced in the SZV-STAZH form, which reflects information about the insurance length of insured workers. This report must be submitted to the Pension Fund every year, no later than March 1 of the following year.

general characteristics

The money that the employer transfers for the employees of his organization gives citizens the opportunity to count on receiving several types of payments in the future:

1. Pension provision.
2. Disability benefits.
3. Other benefits of a social nature.

At the moment, all financial resources that are transferred in this way to the country’s budget are immediately used to provide disabled citizens with all the social benefits they are entitled to.

Reducing the cost of taxes on insurance premiums

In general, this entire process is regulated in tax legislation.