Insurance contributions to the PFR for employees

Paying insurance premiums to the Pension Fund for employees is the responsibility of all employers, regardless of the type of business activity. The amount of contributions is regulated by the current legislation and is paid by entrepreneurs on their own within the established time limits. Let us consider in more detail the changes that have taken place in recent years in the field of insurance payments.

Types of insurance premiums for an employee

The Pension Fund of Russia (PFR) is not the only organization to which employers transfer insurance premiums.

For each employee, the following amounts are obligatory deducted as insurance:

• pension in the FIU;
• compulsory medical (in FFOMS);
• compulsory social (In the FSS).

The amount of insurance premiums to the Pension Fund for the employee and for the business entity itself is paid by the employer, the principle of calculating such payments differs significantly. In recent years, there have been significant changes in the legislation of the Russian Federation that have affected the rules for payments to the Pension Fund of Russia, we will learn more about them.

Calculation of contributions on the example of IP

Consider, using the example of an individual entrepreneur, how contributions to a pension fund should be made at the present time.

Entrepreneurs are required to transfer funds:

• for each employee;
• for themselves as a business entity.

In the first case, the amount of deductions depends on wages and is transferred monthly, before the 15th day of the month following the reporting one. In the second, the fee is calculated using a special formula and is paid annually.

The amount of insurance premiums to the Pension Fund for an employee is 22% of his salary, for himself deductions are calculated as follows: 12 minimum wage * 12 * 26%. In this formula, the minimum wage is the minimum wage, which this year is 7,500 rubles. The number 12 is the number of months in which business activities were conducted. This formula is used for individual entrepreneurs with incomes up to 300 thousand rubles. per year, if the IP was not registered for a full year, then the number of months that was recorded is used.

The procedure for transferring insurance premiums to the FIU

For individual entrepreneurs, deductions to the Pension Fund of Russia for each employee are made in the amount of 22%.

Until 2014, these payments were distributed as follows:

• 16% as an insurance pension;
• 6% as cumulative.

At the moment, this gradation is not valid, the employer pays insurance premiums to the Pension Fund for the employee in the amount of 22%. But the employee has the right to apply to the pension fund with an application to transfer the funded pension to a non-state pension fund or leave all deductions in full in the state pension fund.

Since 2016, there have been additional changes that have placed the collection of insurance contributions in favor of the PFR on the Federal Tax Service. That is, now the employer will send payments to the tax service in the prescribed amount.

The changes also affected the forms of reporting to the pension fund. Now every month you need to send a report containing information about working pensioners, and annually - a new report that will contain information about the insurance period of employees. There have also been changes in reporting to the Federal Tax Service, now information on the payment of insurance premiums in favor of the PFR will be submitted there.

The amount and procedure for transferring insurance premiums to the Pension Fund for employees

Statutory contributions

The amount of insurance contributions to the Pension Fund for employees approved this year implies deductions by the employer:

• 22% for individual entrepreneurs;
• 10% for individual entrepreneurs if the limit of 876 thousand rubles is exceeded;
• 20% for pharmacy organizations, individual entrepreneurs and organizations on a simplified taxation system and preferential categories engaged in such activities as science, education, charity, etc.;
• 6% for participants in the SEZ of Crimea and Sevastopol;
• 8% for organizations operating in the IT sector.

Law No. 400-FZ contains complete information on the amount of deductions in favor of the PFR for employees of various fields of activity, it fully regulates the procedure for payments to the state PF by business entities both for the employee and for themselves.

Conclusion

It is the duty of all employers to pay insurance premiums in the amount established by the current legislation to the Pension Fund of the Russian Federation. The amount of insurance contributions to the Pension Fund for an employee is determined by the amount of his salary. It is important for every employee who is employed or on a temporary contract, or who is paid by contractors, to have their salary listed in full and not be paid under a gray scheme. Employers often use it to save on taxes and insurance payments. But such a situation puts employees in a deliberately disadvantageous position, since pension savings and the calculation of future pensions ultimately depend on the amount of contributions paid.