In 2016, many changes were made to the legislation regarding insurance contributions to the Pension Fund and pension payments. Here's a quick overview of these changes.
The insurance premium rate for compulsory pension insurance in 2016 remains the same – 22%. The maximum base for calculating insurance contributions to the Pension Fund has changed. Now the limit for contributions to the Pension Fund is 796 thousand rubles. In 2015, the maximum base for calculating pension contributions was 711 thousand rubles. (plus 10% above this amount). Salary amounts upon reaching the limit are subject to contributions at a rate of 10%. At the same time, the maximum base for contributions to the Federal Compulsory Medical Insurance Fund has been abolished; contributions for compulsory health insurance are paid at a general rate of 5.1%.
All rates of insurance contributions to the Pension Fund and the Federal Compulsory Medical Insurance Fund in 2016
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Payers of insurance premiums who are on the general taxation system and apply the basic tariff of insurance premiums |
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Individual entrepreneurs applying the patent taxation system and making payments to individuals |
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Pharmacy organizations and individual entrepreneurs with a license for pharmaceutical activities; non-profit organizations that apply the simplified tax system and carry out activities in the field of social services, scientific research and development, education, healthcare, culture and art and mass sports; Charitable organizations using the simplified tax system |
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Organizations making payments to ship crew members, with the exception of ships used for oil storage and transshipment |
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Economic societies and economic partnerships created by budgetary scientific institutions and autonomous scientific institutions |
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Organizations and individual entrepreneurs with resident status of a technology-innovative special economic zone, organizations and individual entrepreneurs that have entered into agreements on the implementation of tourism and recreational activities |
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Organizations operating in the field of information technology |
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Organizations and individual entrepreneurs using a simplified taxation system in certain types of activities |
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Organizations that have received the status of participants in the Skolkovo Innovation Center project |
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Payers of insurance premiums who received the status of a SEZ participant in the territories of the Republic of Crimea and Sevastopol |
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Payers of insurance premiums who have received the status of resident of territories of rapid socio-economic development |
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Payers of insurance premiums who have received resident status of the free port of Vladivostok |
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As in 2015, if the number of employees exceeds 25 people, reporting must be submitted electronically. The reporting deadlines did not change in 2016: in paper form it must be submitted on February 15, May 16, August 15, November 15, and in electronic form - on February 20, May 20, August 22, November 21.
From the second quarter of 2016, additional monthly simplified reporting was introduced for employers. Employers will be required to provide information for each employee, which includes the employee’s full name, INN and SNILS. If you fail to submit monthly simplified reporting, the employer faces a fine of 500 rubles. for each employee for whom information has not been submitted.
In 2016, the minimum wage increased, which is 6,204 rubles. Accordingly, the size of the fixed payment for individual entrepreneurs has increased. In 2016, the fixed contribution will be 19,356.48 rubles. with income within 300 thousand rubles. per year plus 1% of the amount over 300 thousand rubles, but not more than 154,851.84 rubles.
Let us remind you that since 2015, payment of insurance premiums is made without rounding - in rubles and kopecks.
In 2016, some BCCs for payment of contributions changed. For the purpose of separate accounting of insurance premiums, changes have been made to the codes of subtypes of budget income for KBK, used for the payment of insurance premiums in a fixed amount, calculated from the amount of income of the payer, not exceeding the maximum amount of income and calculated from the amount of income received in excess of the maximum amount (1%) . New BCCs have been introduced for the payment of insurance premiums for compulsory health insurance in a fixed amount. In addition, the codes of subtypes of KBK income have been changed to separately account for penalties and interest on the corresponding payment. All BCCs for the payment of pension contributions can be viewed in the table.
About pensions
Insurance pensions will be indexed only for non-working pensioners. Pensions for this category of pensioners will be increased by 4%. Working pensioners will receive pensions without indexation. Let us remind you that the indexation of insurance pensions will apply to citizens who retired before September 30, 2015. Those who became pensioners after this date will have to notify the Pension Fund of their status as a non-working pensioner. If a pensioner belonged to the category of self-employed population, he will be considered working if he was registered with the Pension Fund as an insurer as of December 31, 2015.
Also, state pension benefits will be indexed by 4%. This type of pension is indexed by 4% regardless of whether the citizen receiving the pension works or not (from April 1, 2016).
The size of the fixed payment after indexation will be 4558.93 rubles. per month, the cost of a pension point is 74.27 rubles. To obtain the right to an insurance pension in 2016, you must have at least 7 years of experience and 9 pension points. The expected pension payment period when calculating the funded pension in 2016 is 234 months.
The average annual old-age insurance pension in 2016 will be 13,132 rubles, social pension – 8,562 rubles. All non-working pensioners will receive a social supplement to their pension up to the level of the pensioner’s subsistence level in their region of residence.
About pension savings
The moratorium on the formation of pension savings has been extended for 2016. 6% of the funded pension will be used to form an insurance pension.
About maternity capital
The maternity capital program has been extended for two years, that is, a child must be born before December 31, 2018 to receive a maternity capital certificate. From 2016, maternity capital funds can be used, among other things, to purchase goods and pay for services for the social adaptation of disabled children.
Those who did not receive a one-time payment of 20 thousand rubles. from maternity capital funds, they will be able to do this in 2016. The amount of maternity capital is not indexed. Like last year, it is 453,026 rubles.
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Having become an entrepreneur, a businessman automatically becomes a taxpayer. Such mandatory payments include fixed contributions to the Pension Fund and the Federal Compulsory Medical Insurance Fund. An individual entrepreneur must independently calculate and pay insurance premiums in 2016 for individual entrepreneurs “for himself”. If an individual entrepreneur does not hire employees, then he does not submit a report on payments to the Pension Fund.
We count fixed payments of individual entrepreneurs for themselves
The payment amount changes annually due to increases in the minimum wage. The minimum wage is established by the state by law. This year the amount of payment has changed twice. From 01/01/2016 the minimum wage is 6204 rubles, from 01/07/2016 - 7500 rubles. But when calculating insurance premiums, the amount established from the beginning of the year is taken into account. For an entrepreneur, fixed payments in 2016 have not changed since July 1.
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Payers of insurance premiums, in accordance with Art. 419 of the Tax Code of the Russian Federation, are legal entities - employers who pay wages to individuals, as well as Individual entrepreneurs who are obliged to pay both for themselves and for hired workers.
Insurance premiums are transferred to:
- compulsory pension insurance (OPI);
- compulsory health insurance (MHIF);
- compulsory social insurance - for temporary disability, “injuries” (FZ-125) and “maternity”.
The list of payments not subject to insurance is contained in Art. 422 of the Tax Code of the Russian Federation.
Expert opinion
Andrey Leroux
More than 15 years of experience Specialization: contract law, criminal law, general theory of law, banking law, civil procedure
Enterprises and organizations that do not enjoy the right to preferential (reduced) tariffs make payments at general tariffs (Article 426 of the Tax Code of the Russian Federation).
The total volume of insurance premiums in 2019 cannot exceed 30%, of which:
- Pension Fund – 22% on income up to the maximum base and +10% on income above the base;
- Compulsory medical insurance – 5.1% without restrictions on maximum values;
- OSS – 2.9% without upper limit restrictions.
The subjects of taxation will be citizens of the Russian Federation; foreigners who legally work on the territory of Russia, but are not highly qualified workers (HQS) and citizens of the EAEU who legally work on the territory of the Russian Federation.
Rates for foreign workers
Insurance premiums paid from the income of foreigners (but not EFES citizens), who are not HQS, legally working in the Russian Federation are:
- Mandatory pension insurance – 22% + 10% above the base;
- OSS (VNiM) 1.8;
Other fees are not paid.
For foreigners who are HQS:
- OPS – 22% + 10% above the base;
- OSS (VNiM) – 2.9%.
Other insurance premiums are not paid.
Table 1 - Insurance premiums for individual entrepreneurs “for themselves” in 2019
Reduced insurance premium rates in 2019
| Category of beneficiaries | Tariffs in 2019 |
| Companies implementing the results of intellectual activity | Pension Fund – 20% Social Insurance Fund – 2.9% Compulsory medical insurance – 5.1% |
| Non-profit and charitable organizations simplified | Pension Fund – 20% FSS – 0% Compulsory medical insurance – 0% |
| Skolkovo residents | Pension Fund – 14% FSS – 0% Compulsory medical insurance – 0% |
| Residents of special economic zones | Pension Fund – 6% Social Insurance Fund – 1.5% Compulsory medical insurance – 0.1% |
Contributions under GPC agreements
From the income of individuals working under a GPC agreement (of a civil nature), contributions are paid only to the Pension Fund and the Federal Compulsory Compulsory Medical Insurance Fund.
In accordance with Chapter 34 of the Tax Code of the Russian Federation, contributions to the Social Insurance Fund in case of temporary disability and in connection with maternity are not accrued, and to the Social Insurance Fund for industrial accidents and occupational diseases - only if this is provided for in the GPC agreement (Paragraph 4, paragraph 1, Article 5 Law No. 125-FZ).
Payments not subject to contributions
Certain types of employee benefits are not subject to insurance premiums. For example, state benefits, compensation payments, financial assistance, tuition fees, payments in favor of foreigners, etc. (More details in Chapter 34 of the Tax Code of the Russian Federation).
Payment procedure
Payments are made monthly until the 15th of the following month. If the last day of the payment period falls on a weekend or holiday, payment is postponed to the next working day. You can pay from your current account using a payment order or at Sberbank. The tax office website also has a personal account according to the TIN, where the debt is reflected and you can print a receipt. Or you can get receipts from the tax office.
Individual entrepreneurs (IP) are required to annually transfer fixed insurance contributions to the Pension Fund of Russia (Pension Fund of Russia) and FFOMS (Federal Compulsory Medical Insurance Fund).
Insurance premiums from 2018
Starting from 2018, the amount of insurance premiums no longer depends on the minimum wage. Now these are fixed values established by law for 2018, 2019 and 2020:
| 2018 | 2019 | 2020 | |
|---|---|---|---|
| Pension Fund | RUR 26,545 | RUB 29,354 | RUB 32,448 |
| FFOMS | 5840 rub. | 6884 rub. | 8426 rub. |
| Total | RUB 32,385 | RUB 36,238 | RUR 40,874 |
If your annual income exceeds 300,000 rubles, then you must pay another 1% of the excess amount to the Pension Fund, as before. Nothing has changed here. Contributions to the FFOMS do not depend on income.
The maximum contribution amount is now also calculated in a new way. This is now also a fixed value and for 2018 it is equal to 212,360 rubles.
The deadline for paying fixed contributions has not changed - they must be paid before December 31 of the current year. However, the deadline for paying the additional 1% has changed. Now this part of the contributions must be paid before July 1, and not until April 1, as before.
Calculation of insurance contributions to the Pension Fund and the Federal Compulsory Medical Insurance Fund until 2017
- Amount of contribution to the Pension Fund = minimum wage * 12 * 26%
- Amount of contribution to the Compulsory Medical Insurance Fund = minimum wage * 12 * 5.1%
where the minimum wage (Minimum Wage) from 07/01/2017 is set at 7800 rubles
Please note that when calculating the amount of insurance premiums, the minimum wage is used, which was set on January 1 of the current year, despite its changes during the year.
Thus, the amount of fixed insurance premiums in 2017 is equal to 27 990 rub.
Also, starting from 2014, upon receipt of income in excess of 300,000 rubles per year, the individual entrepreneur is obliged to pay 1% to the Pension Fund of the Russian Federation on the amount exceeding 300,000 rubles. For example, when receiving an income of 400,000 rubles, 1% must be paid on the amount of 400,000 - 300,000 = 100,000 rubles, we get 1,000 rubles.
In this case, the amount of contributions to the pension fund will not exceed(8 * minimum wage * 12 * 26%). In 2017 this is187,200 rubles, in 2016 - 154,851.84 rubles.
The procedure for calculating insurance premiums for an incomplete year
When paying the insurance premium for an incomplete year (when starting a business activity not from the beginning of the year or when terminating the activity), the amount of the contribution is correspondingly reduced in proportion to calendar days. In this case, the day of registration or the day of termination of activity MUST be included.
History of insurance premiums
| Year | Amount, rub. |
|---|---|
| 2018 | 32,385.00 (+1% of income from amounts over RUB 300,000) |
| 2017 | 27,990.00 (+1% of income from amounts over RUB 300,000) |
| 2016 | 23,153.33 (+1% of income from amounts over RUB 300,000) |
| 2015 | 22,261.38 (+1% of income from amounts over RUB 300,000) |
| 2014 | 20,727.53 (+1% of income from amounts over RUB 300,000) |
| 2013 | 35 664,66 |
| 2012 | 17 208,25 |
| 2011 | 16 159,56 |
| 2010 | 12 002,76 |
| 2009 | 7 274,4 |
| 2008 | 3 864 |
Insurance premiums and reduction of tax simplified tax system
An individual entrepreneur who has chosen the simplified tax system (simplified tax system) and the “income” tax regime can reduce the amount of income tax by the amount of insurance premiums paid. Individual entrepreneurs without employees can reduce tax by 100%, with employees - by 50%.
Both annual tax and quarterly advance payments can be reduced. To reduce advance payments, it is necessary to pay insurance premiums in quarterly installments.
If the object of taxation is “income reduced by the amount of expenses”, then paid insurance premiums can be included in expenses.
Responsibility for non-payment of insurance premiums
For late payment of insurance premiums, penalties are charged in the amount of 1/300 of the refinancing rate of the Central Bank of the Russian Federation for each calendar day of delay (clause 6 of Article 25 of Law 212-FZ)
For non-payment or incomplete payment, a fine is provided in the amount of 20% of the unpaid amount or 40% if there is intent (Article 47 of Law 212-FZ).
The debtor has the right to forcibly recover unpaid amounts of insurance premiums along with penalties and fines.
