How to Calculate Insurance Premiums from Salary Formula. How to calculate the amount of insurance premiums: formula, methods and methods of calculation, example. Insurance premiums: what is it

Since 2015, two limit values base for calculating insurance premiums:
1) for the Pension Fund - 711,000 rubles.
2) for the FSS - 670,000 rubles.

The IE insurance premium calculator helps to calculate the mandatory insurance premiums of IE for 2017 -2019. To calculate contributions, select the required year and indicate the income received if it is more than 300 thousand rubles.

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Who pays premiums

All entrepreneurs pay a fixed part of insurance premiums to the Pension Fund and FFOMS, even in the absence of activity.

If your income for the year exceeds 300 thousand rubles, then an additional 1% of the excess amount is paid to the Pension Fund of Russia.

How to calculate income

To pay an additional 1% to the PFR, the amount of income is calculated as follows:

• for the simplified tax system - this is all income, excluding expenses ( line 113 of section 2.1.1 of the STS declaration income and line 213 of section 2.2 of the STS declaration income minus expenses),
• for UTII is imputed income for the year ( the sum of the values \u200b\u200bon line 100 of section 2 of UTII declarations for all quarters),
• for the patent system, this is the potential annual income ( line 010). If the patent is received for a period of less than 12 months, then the annual income must be divided by 12 and multiplied by the number of months of the period for which the patent was issued ( line 020).

If an entrepreneur combines several taxation regimes, then the income for each of them is summed up.

Deadline for payment of insurance premiums

The fixed part of the insurance premium must be paid by December 31st. Additional 1% in the Pension Fund - until July 1 of the next year.

Insurance premiums for incomplete year

If you are registered as an individual entrepreneur not from the beginning of the year, then in the field beginning of period specify the date of registration as an individual entrepreneur.

If you have ceased your activity as an individual entrepreneur, then in the field end of period indicate the date of termination of activities as an individual entrepreneur.

A year has passed since the control over the payment of insurance premiums was again transferred to the Federal Tax Service. According to officials, the administration of contributions by tax authorities has a much better effect on their collection. The Social Insurance Fund was left with only the collection of contributions in case of injuries and occupational diseases of workers. How to calculate and pay insurance premiums in 2018 - we will tell you all the changes and the latest news on this topic.

How much should individual entrepreneurs pay for themselves

First, about the amount of contributions that each entrepreneur must make for himself in 2018, even if he does not conduct real activities or has no business income. The formula for calculating these amounts has changed compared to previous years. Now contributions are no longer tied to the minimum wage, which is showing rapid and significant growth - from 7,500 rubles at the beginning of 2017 to 9,485 rubles at the beginning of 2018.

It is expected that the minimum wage will be equated to the minimum living wage already to. If we take into account that this amount is 11,163 rubles, then the previous linking of the amount of insurance premiums to minimum wage would cause a sharp increase in payments to individual entrepreneurs for themselves. To prevent this, the Government decided to establish a fixed amount of insurance premiums for 2018.

Law of November 27, 2017 No. 335-FZ changed the norms of article 430 of the Tax Code of the Russian Federation, establishing the insurance premiums of individual entrepreneurs for 2018 in a fixed amount:

• for mandatory pension insurance - 26 545 rubles;
• for mandatory health insurance - 5 840 rubles.

Thus, every entrepreneur will have to pay for himself in 2018 at least 32 385 rublesthat, compared to previous year, means an increase of 4395 rubles. If the entrepreneur was not registered in this capacity for the entire year, then the annual amount is recalculated accordingly.

Calculation rule has not changed additional contribution with income over 300,000 rubles per year: 1% of the amount in excess of the limit is still charged for pension insurance. Also, the restriction on the amount of the entrepreneur's contributions for his pension insurance continues to apply. The maximum contributions to the PFR in 2018 for an individual entrepreneur are 212,360 rubles: at the rate of 8 * 26,545 * 12 months * 26%. Contributions to your social insurance Individual entrepreneurs pay for themselves voluntarily.

The table shows the mandatory payments of the entrepreneur in 2018, calculated according to the new law

The deadlines for payment of payments to individual entrepreneurs have partially changed: a fixed amount of 32,385 rubles must be paid no later than December 31, 2018, and an additional 1% contribution can now be paid later - until July 1, 2019, and not until April 1, as it was before.

SP Sergienko A.M. received an income of 1.3 million rubles in 2018.An additional contribution for pension insurance will be ((1,300,000 - 300,000) * 1%) \u003d 10,000 rubles. That is, the total SP Sergienko A.M. I must pay for myself with such an income of 42 385 rubles. At the same time, a fixed amount of 32,385 rubles must be transferred no later than 12/31/18, and 10,000 rubles can be paid both in 2018 and before 07/01/19.

For the convenience of paying taxes and insurance premiums, we advise you to open a current account. Moreover, now many banks offer profitable terms on opening and maintaining a current account.

How much should payers of contributions for employees transfer

According to the new Chapter 34 of the Tax Code of the Russian Federation, payers of insurance premiums (except for individual entrepreneurs without employees, notaries, lawyers engaged in private practice) are also persons who make payments and other remuneration to individuals. This category includes:

• employers under labor contracts;
• customers under civil law contracts;
• ordinary individuals not registered as individual entrepreneurs.

Payers pay contributions at their own expense, and do not deduct them from payments natural person... Insurance premium rates in 2018 remained at the same level and generally amount to 30% of employee benefits. In addition, there are some categories of payers for whom the rate of insurance premiums in 2018 has been significantly reduced. To be able to make deductions at these reduced rates, the payer must comply with mandatory conditions article 427 of the Tax Code of the Russian Federation.

Decree of the Government of the Russian Federation of November 15, 2017 No. 1378 established the maximum base for calculating insurance premiums in 2018:

• for pension insurance - 1,021,000 rubles;
• for compulsory social insurance - 815,000 rubles.

Upon reaching these payments (separately for each employee), the payer pays contributions. If the payer is included in the privileged category, then after reaching the maximum base, contributions for the employee's pension and social insurance are not paid. With regard to payments for health insurance, their tariff does not change upon reaching the maximum base.

Insurance premiums in 2018 the rates set Tax Code Russian Federation(table of general and reduced rates)

Additionally, a contribution is paid to the FSS for compulsory insurance from accidents at work and occupational diseases (from 0.2% to 8.5%). The timing of the transfer of contributions for employees has not changed: no later than the 15th day of the month following the reporting month (clause 3 of article 431 of the Tax Code of the Russian Federation).

New reporting of contributions

Although since 2017, all functions to control the payment of contributions (except for contributions for injuries) have been transferred to the Federal Tax Service, reports remain that must be submitted to the funds.

IN Pension Fund:

• monthly - no later than the 15th day of the month following the reporting month (before the 10th day);
• once a year, personalized accounting information (SZV-Experience) - no later than March 1, 2019 for 2018.

IN Social insurance fund:

• updated form, deadlines are the same - no later than the 20th of the month following reporting quarter (on paper) and no later than the 25th for electronic reporting (with more than 25 employees).

IN tax office surrenders, which has combined in itself the information that was previously included in the RSV and 4-FSS forms. Hand over single payment for contributions must be no later than the 30th day following reporting period (Clause 7, Article 431 of the Tax Code of the Russian Federation).

Who pays premiums

Every employer pays various insurance premiums every month for their employees. If they work under an employment contract, then these are contributions:

• to the Pension Fund of Russia (in the PFR);
• to the Health Insurance Fund (in the FFOMS);
• for social insurance against illness and injury or maternity (in the FSS).
• for accident insurance and occupational diseases (also in the FSS).

Also, contributions are paid from payments to those employees who are registered in the company under civil law contracts:

• in the FIU;
• in FFOMS;
• for social insurance against accidents and occupational diseases, if it is prescribed in the contract.

Payments subject to insurance premiums

Insurance premiums are levied on payments to employees based on labor relations and in accordance with civil law contracts for the performance of work, the provision of services and copyright orders.

Payments from which contributions are not paid are listed in Art. 422 of the Tax Code of the Russian Federation:

1. Government benefits;
2. Compensation payments upon dismissal, payments for compensation for harm, payment for housing or food, payment for sports or dress uniforms, distribution of benefits in kind, etc .;
3. Lump sum amounts material assistance, for example, at the birth or adoption of a child, in the loss of a family member, in a natural disaster or other emergency;
4. Income, in addition to wages, received by members of communities of indigenous minorities from the sale of products of traditional crafts;
5. Mandatory and voluntary insurance payments personal insurance;
6. And other types of payments and compensations.

Limiting base for calculating insurance premiums

Contributions to the Pension Fund and Social Insurance Fund are limited by the maximum bases for assessing contributions, which are indexed annually based on the growth of the average salary:

The maximum base for contributions to the PFR in 2020 is 1,292,000 rubles.

The marginal base is calculated based on the employee's income on an accrual basis. As soon as his income for the year reaches the maximum base - in the future, contributions must be paid according to the new rules. If contributions are paid at the basic rate, if this base is exceeded, contributions are paid at a reduced rate of 10%. If the organization is on preferential tariff, then in excess of contributions are not paid.

The maximum base for contributions to the FSS in 2020 is 912,000 rubles.

If the base is exceeded, then no fees need to be paid.

There is no limit base for contributions to compulsory health insurance and injuries, therefore all income received by the employee is subject to contributions.

Insurance premium rates in 2020

Consider the main rates of insurance premiums for employees in 2020:

1. For compulsory pension insurance - 22%.
2. For compulsory health insurance - 5.1%.
3. In case of temporary disability and motherhood - 2.9%;
4. For injuries - from 0.2% to 8.5%, depending on the class of professional risk assigned to the main type of activity.

The table shows special reduced contribution rates for some categories of payers, established in 2020.

In 2020, most employers on the simplified tax system will begin to pay contributions at the general rate of 30%, since transition period came to an end. Until 2024, charitable and non-profit organizations on the simplified tax system will be able to use a preferential rate of 20%.

Since 2020, several more categories of policyholders have switched to basic rates:

• business societies and partnerships that use or introduce the results of intellectual activity, the rights to which belong to their participants or founders - budgetary or autonomous scientific institutions or educational institutions of higher education;
• organizations and entrepreneurs who carry out technology-innovative activities and pay employees working in technology-innovative or industrial-production special economic zones;
• organizations and individual entrepreneurs that have entered into an agreement on the conduct of tourist and recreational activities, which pay employees who conduct this activity in special economic zones.

From 2020, these categories pay contributions at the general rate of 30%, and if the maximum base for calculating contributions to compulsory pension insurance is exceeded, they do not cancel the payment, but reduce the percentage of contributions to the Pension Fund to 10%.

Terms of payment of insurance premiums in 2020

Insurance premiums are transferred to the IFTS for each month until the 15th day of the next month. If the last day of payment is a day off or a holiday, then the contributions can be paid on the next working day. The procedure is similar with contributions for injuries, but they still have to be paid to the FSS.

Entrepreneurs pay insurance premiums for themselves at other times. Contributions for the previous year must be paid before the end of the year or on the next next business day. For 2019, transfer the money to the tax office until December 31, and if your income exceeds 300,000 rubles, then transfer the amount of the surcharge to the Federal Tax Service Inspectorate by July 1, 2020.

Keep records in Kontur. Accounting - a convenient online service for calculating salaries and sending reports to the Federal Tax Service, Pension Fund of Russia and FSS. The service is suitable for comfortable collaboration between an accountant and a director.