How many taxes pay the employer for the employee? Pension Fund. Social insurance fund. Mandatory Medical Insurance Fund. Association of the FIU, FOMS and FSS can affect social benefits

Payment of contributions to the FIU and Honey. Insurance is obligatory for all employers and entrepreneurs. To transfer contributions to medical insurance, you need to know the CBC and interest rate. In the article, we consider what is the rate and percentage of deductions in the FFOMs.

How to calculate the contribution rate

Most employers are calculated ffoms rate According to the current tariff of 5.1%. For these insurance premiums, the maximum value is not established. Regardless of how much the employee earned for the year, it is necessary to deduct on honey from each payout. insurance. Contributions depend on the minimum wage, so the calculation will not be difficult.

On the example of IP contributions for "yourself" Consider what amount on compulsory insurance in 2017:

• Pension - 7 500 * 26% * 12 \u003d 400 rubles.
• Honey. Insurance of merchant contributions - 7,500 * 5.1% * 12 \u003d 4 590 rubles.

So, insurance premiums for merchants who pay for themselves are 27,990 rubles in 2017. This amount is usually divided into four quarters. At the end of the quarter, merchants are obliged to pay a single contribution in the amount of 6,997.5 rubles. The monthly rate is 2,332.5 rubles.

Knowing an annual amount, these contributions can be paid both in a single payment and quarterly. Quarterly payments make almost all merchants. They are fixed for entrepreneurs who do not have employees. For all employers, the insurance premium and its rate depend on the chosen tax system, from the amount that was charged by the employee during the year.

Insured workers who have workersMake deductions on the following tariffs:

• PFR - 22%. This amount fluctuates and depends on the danger of work at the enterprise. Additional contributions can be installed, as in a separate notice, the Fund informs the head.
• FSS - 2.9%. Contributions are charged for danger and injury. The size of this contribution is determined for each enterprise separately.
• FFOMS - 5.1%.

If the company is on a simplified and at the same time engaged in a "preferential" activity, then the size of the insurance premium will be different.

To take advantage of a preferential installment, you need to check whether the code includes economic activity To "beneficiaries", the list of which was established on the basis of FZ No. 212. For such companies and entrepreneurs, contributions to the FIU are 20%, and insurance premiums in honey. Fear 5.1%.

If the pension fee can reach the limit and decrease, the medical rate has no limit value, therefore the deductions of 5.1% are valid all year.

Contribution rate in FFOMS in 2017

Changes that will affect all taxpayers in 2017, first of all, the transfer of authority from some of the controlling authorities to others. Now engage in checks the correctness of the accrual and payment will be tax authorities. The federal law will now act will not act, the NK will be replaced.

Checking the activities of entrepreneurs and organizations will be carried out on the basis of new legislation. This is the only major change in 2017. What is the percentage of FFOMSNAS deductions expect to be seen in the table:

As we see insurance rates Do not change and remain at the same level. The decrease in contributions to the controls did not cancel, simply not all employers can now use. Changes in the size of the insurance premium will be performed on themselves businessmen who felt for themselves.

Improving the minimum wage by 7,500 rubles will lead to an increase in the amount of compulsory taxes.

Who does not pay contributions

Who may not pay contributions? These include:

• Pharmacies, merchants who have a license for the maintenance of pharmaceutical activities.
• Organizations involved in the social services of citizens.
• Charity organisations.
• Companies involved in research developments.

These organizations provide a tariff rate of 0%.

4% rate on accrual insurance required contributions The following insurers can take advantage of the FFOMs:

• Companies that are engaged in information technology.
• Commerce and organizations that are engaged in inventions and scientific developments.
• Travel organizations.

In this way, interest rate To pay a contribution directly to the type of activity of the entrepreneur and organization. How active the structure is in state and charitable financing, the contributions rates are so declining.

According to the legislation Russian FederationEmployers we owe every month Pay for its employees insurance premiums for compulsory pension and medical insurance. From the means of contributions to the mandatory pension insurance Directly depends on the payment of pensions to the current pensioners. It also guarantees citizens, employed officially and receiving the so-called "White" Salary paying to them.

Who pays insurance premiums for employees in the Pension Fund?

Insurance premiums on OPS can make both physical and legal entities. The key link in the Pension System of the Russian Federation is, which monthly pay these contributions for their employees. Such can be:

• organizations;
• individual entrepreneurs (IP);
• individuals.

• individual entrepreneurs;
• lawyers;
• notaries;
• other private practitioners.

It should be noted that if a citizen applies not to one, but to several categories, it should for each basis Payment.

The fare of insurance premiums (as a percentage) in 2018

Insurance contributions are divided into a solidarity and individual tariff. The first is constantly listed by 6% of insurance premiums (it is necessary for the formation of a fixed payment and to other needs of the state provided for by pension legislation), and on the second remaining 16%.

In connection with the recent pension reform, the distribution of funds happens in the following order:

• in citizens born until 1966 inclusive, and those who were born later, but refused to form a cumulative pension, all 16% go on;
• those citizens who were born in 1967 and later made a choice in favor of a storage pension, out of 16% of the insurance, 10% stand out for financing, and 6%.

In addition, there is a monthly insurance premiums for mandatory Medical Insurance (OMS) in the amount 5,1% to the Federal Fund medical insurance (FFOMS).

At the same time, some of the payers are entitled to take advantage reduced The tariff rate of insurance premiums both on the OPS and on the OMS. The list is specified in Art. 58 of the Law dated July 24, 2009 N 212-FZ.

Additional tariffs for compulsory pension insurance

For some categories of workers, the legislative since 2013 is provided. These funds lists the employer every month together with compulsory insurance premiums for each of its employees, whose work is associated with harmful and dangerous industries.

An employer who has jobs in harmful or dangerous production, must in accordance with Federal Law No. 426 "On a special assessment of working conditions" Ensure the safety of its employees at their workplaces, which must comply with labor protection requirements.

For this no less often than once every five years, held special assessment of working conditionsFollowing which the size of additional tariffs is established. This event is carried out by the Commission from the representatives of the employer's organization.

Special price divides working conditions according to the degree of harmfulness and danger on grade 4 (in brackets indicated percentage of payment additional contributions):

1. optimal (0%);
2. permissible (0%);
3. harmful (2% - 7%);
4. dangerous (8%).

Thus, the first and second classes (optimal and permissible) additional contributions do not require.

If this special fee is not carried out by the employer, then it pays additional insurance premiums on the OPS for each of its employees for hazardous conditions of work in the amount of 9% or 6%.

Damage not subject to taxation

There are such types of payments that are not subject to taxing by insurance premiums. These include:

• travel expenses workers in our country, as well as abroad (daily, documented target targets to the destination and back, hiring residential premises, payment of communication services, registration of service passport and other expenses);
• public benefits (for unemployment, etc.);
• compensation paymentsRelated to compensation for harm, with dismissal (except compensation for unused vacation), paying for residential premises, payment costs etc.

Details for payment of contributions

It should be noted that since 2017, the payment of insurance premiums is carried out on the Federal Tax Service (FTS), this is enshrined by the new section of the Tax Code of the Russian Federation - XI "Insurance contributions in the Russian Federation". Earlier, the policyholders paid contributions separately to the FFM and separately in the FFOMS. In each subject of our country, their own details of the recipient. They include such columns for filling as:

• payment receiver;
• bank of the recipient and his account in it;
• CBK (codes budget classification);
• purpose of payment.

Full information on details for the payment of insurance premiums in different subjects of our country is in public domain on the official website of the Tax Service of the Russian Federation. There can be formed payment order And download the receipt and immediately print it.

Budget Classification Codes (CBK)

For grouping articles state budget Special digital codes consisting of 20 digits are established, which are established by the Ministry of Finance. In each such code, some information is encrypted. Budget classification code divided into four parts:

1. "Administrator" - The first three signs indicate the recipient of funds ( Pension Fund - 392);
2. "Type of income" - Figures from 4 to 13 inclusive. This part in turn is divided into 4 parts:
   • "Group" - the fourth sign shows income (for payment of insurance premiums - 1);
   • "Subgroup" - the fifth and sixth digits (in this case, as a rule, combinations of numbers 02, 09, 16) are used;
   • "Article" and "Store" - figures from 7 to 11 are inclusive on the basis of the relevant settlement documents;
   • "Element" - the last two signs of this part (12 and 13) disclose the budget level (in this case, 06 is usually indicated - the pension fund budget, but may also meet 01 and 08);
3. "Program" - signs from 14 to 17 inclusive serve to separate the recovery;
4. "Economic Classification" - The last three digits (for payment of insurance premiums, 160 is usually indicated, but in some cases 140 may meet).

The procedure for transferring funds to the Pension Fund

Payment is produced through the bankseparate calculated documents for each type of insurance. These documents it is necessary to indicate the relevant accounts of the Federal Treasury and the CBC. The amount must be indicated exactly - in rubles and kopecks. When paying contributions to compulsory medical insurance, it is necessary to indicate registration number.

If there is no possibility to pay insurance premiums through the bank, payers (individuals) have the right to pay them at the box office local administration or in the post office.

The value of the base for the accrual of insurance premiums for each employee determined separately. At the same time, for employers who have jobs on harmful and dangerous production, when calculating contributions at an additional tariff, the limitations for the base are not applied, that is, limit value The bases of them do not affect them.

Payment period of pension contributions

In accordance with paragraph 5 of Article 15 Federal Law N 212 dated 07/24/2009 payment is made for the previous month up to the 15th of the current month. If the 15th number falls on a day off or is a non-working holiday, then the final period of payment is transferred to the working day following him.

In case of non-payment, the accrued insurance premiums are recognized arreed. With this coincidence, the funds are subject to recovery through the judicial authorities.

Also, in accordance with Art. And the law of 24.07.2009 N 212-FZ, a penalty may be charged for not paying, in the amount of one three hundred refinancing rate of the Central Bank established for these days, for each day of delay.

Conclusion

Monthly for each employee must be listed in the FTS (since 2017) insurance premiums for compulsory pension and medical insurance at a rate of 22% and 5.1%, respectively. At the same time, if the amount exceeds the value of a maximum contribution to the base, which is established by the state, in addition to 22%, it is necessary to make another 10%.

However, in some cases, the database is exceeded when the base is exceeded, this rule does not apply. These include employers who have jobs in harmful or dangerous industries. But, in turn, they are obliged to pay additional contributions.

In this article will we are talking About such a thing as "fees for insurance" for compulsory medical insurance and the stages of their payment, what changes occurred in the current year.

FROM medical help The man is constantly facing that he has a lot of finance. The best way Compensate costs - insure.

The right to free medicine has all the personalities of Russia. Insurance policy will help this. How to make it necessary that it is necessary for this whether it is necessary to pay contributions and what size is their size - about it next.

Basic information

Faced with the concept of "Insurance for Medical Services", many do not know that this is why the policy is necessary. It is necessary to deal with this term.

What it is

The insurance implies the creation of a fund from which funds for medical treatment are distinguished.

In this case, the insured must contribute. Since the concept is probabilistic, then the insured event is not necessary for everyone.

There is a possibility of redistributing risks among insurers - the fee can make one person (insurer), and use the funds of another (insured).

There are shortcomings of insurance:

The deposit amount depends on the insurer's profits, and the guarantees of the provision of medical care in all the same.

The CHI policy gives a guarantee that a person who fell into trouble can take free use of medical care in any area of \u200b\u200bthe Russian Federation.

The insured may have only one policy that he is in his arms. The insurance organization is obliged to familiarize themselves with the rules and responsibilities of insured persons.

Who needs it

Insurance Medical - Protecting Personality and Her Health. While in another country, treatment without the presence of the policy will no longer, and they can even refuse medical care at all.

Depending on the age of a person, the type and complexity of the disease, the price of the policy will be different. Insurance polis Oms Need to the following categories:

There is a person or not - insurance does not depend on it, this service is required.

To get a policy, you need to visit the organization that is engaged in insurance (SMO), and provide with documents (persons under the age of 18 do not have the right to do so, as they are considered incapable).

For minor insurance occurs in those SMOs, in which parents are served or by law.

If the application is not provided by the person himself, but through the representative, then it is necessary. Document package:

Legal regulation

The population of Russia has the right to protect and protect their health. This includes - the provision of medical and social assistance, favorable working conditions, rehabilitation.

Health is being protected, despite the floor, race, nationality or language. Along with legal citizens of Russia, there are also foreigners (living in its territory), and refugees.

In case of illness, the loss of legal capacity is obliged to provide medical care of any type.

For example, preventive measures, diagnostic) and social measuresThat is, care for the patient, payment of disability benefits.

Also, the population of the Russian Federation has the right to free help of a medical nature in health systems - state-owned or municipal.

Mandatory medical insurance for the working population is an innovation. It guarantees equal rights for all segments of the population in providing medical care.

The basic program includes:

• assistance in acute chronic diseases;
• situations that threaten lives;
• ambulatory treatment;
• home diagnostics;
• preventive measures: vaccinations, surveys;
• hospital treatment;
• dental assistance.

Frequently asked Questions

In people who make up payment fees mandatory insurance For medicine, there is a lot of questions. Consider the most frequent.

Exemption from payment

This benefit of people with disabilities () are enjoyed.

Also, the OMS Fund is not charged (during the electoral company) on:

• funds of candidates for local authorities;
• revenues received from the Electoral Company by members of the Commission.

Such a decision can be accepted only by the territorial Fund of OMS ().

To consider the issue, you need to provide an application for the exemption from payment of contributions and photocopy of documents -, certificate of registration of the organization.

Nuances for IP

Individual entrepreneurs working for themselves make contributions to medical insurance for themselves. The calculation occurs at the standard tariff, given minimum size wages.

To calculate the contribution you need to multiply the minimum wage to the tariff and the number of months for which the contribution is paid as an IP. In 2019, the size of the minimum wage - 5965 rubles, that is, the fee is 3650, 58 rubles.

Starting from this year, the amount is not rounded, but paid with a penny. An individual entrepreneur has the right to contribute to parts or immediately for the year. For this, it is not necessary to report for this.

The entrepreneur has a choice - except common system Covering taxes can be used special (subject to the conditions of this mode).

Selection options:

A contribution of 1% (optional) is added to the FFOMS budget (additional) in the event that the income of the entrepreneur is over 300,000 rubles per year.

For example, a profit amounted to 400,000 rubles, which means DP is calculated as follows - (400000 - 300000) * 0.01. This amount should be paid for medical insurance.

1. Taxes may be less than the amount of the contribution that has been paid for a certain period.
2. The date of payment can reduce the amount of the contribution. That is, if you pay at once in the quarters, you can count on a smaller amount.
3. Additional contribution also affects the decline in the tax amount.
4. If UPN and UTII is used at the same time, there are no hired employees, the tax is also reduced.
5. In case the amount of insurance fee more sum tax, then excess finances are not transferred for another period.
6. The right to reduce the tax disappears when the entrepreneur is gaining employees and gives them wages. If the IP stops the fee to employees, the tax may be reduced only from the next period.

Reflection of wiring

Medical insurance must be accompanied by wiring:

Summing up, we can say that the purpose of medical insurance is the guarantee of the first aid citizens in the event of a problem situation.

Citizens of the Russian Federation have equal rights and opportunities. Contact B. insurance organization You can independently or through an intermediary (in this case you will need a power of attorney).

Insurance policy should be every resident of the Russian Federation, regardless of the availability of citizenship.It is issued for free, for obtaining a document, which certifies the person.

With each treatment for medical help, the policy must be submitted.The policyholder may be an organization, an individual entrepreneur.

At the same time, they must have a license. For the working population, these are organizations, enterprises, individual entrepreneurs. For not working - the councils of ministers, district and regional districts.

• The size of the IP fees in 2019
• Pension insurance premiums
• Medical insurance premiums
• Payment period
• How to form a receipt / payment order?
• How to reduce tax tax on the amount of contributions for yourself?
• Reporting on contributions for themselves

Since 2018, the amount of insurance premiums for itself is untied from the minimum welfare.

Since 2017, insurance premiums have been administered by the federal Tax Service, not a pension fund. Full information Contributions can be obtained in chapter 34 of the Tax Code.

[Attention!] Insurance contributions need to pay even if you do not lead Activities (or do not receive profit).

[Attention!] For the amount of paid insurance premiums, you can reduce the tax of USN "Revenues" (6%)

Insurance contributions in 2019.

Until 2018, fixed insurance premiums were calculated on the basis of the Mrometh operating on January 1 current year. Since 2018, contributions for themselves are bothering from the minimum welfare.

For 2019, IP with annual income 300 000 rub. and less Pay only 2 pay for yourself on total 36 238 rub.

Individual entrepreneurs with annual income more than 300,000 rubles. Pay for yourself ( additionallyto the above amount 36 238 rubles) 1% from income exceeding300 000 rub.

Pension insurance premiums

Firstly Individual entrepreneurs (IP) pay fixed pension Contributions. Pension contributions in 2019 constitute 29 354 rub. per year (7,338.5 rubles per quarter, 2 446,16 (6) Rub. per month).

If your annual income exceeded 300,000 rubles.You need to additionally pay 1% of this exceeding no later than July 1 next year. For example, for the year you received 450,000 rubles, it means to pay it necessary (450 000 - 300 000) x 1% \u003d 1 500 rubles. Despite the fact that in essence this part of the contributions is not fixed, they are still called fixed. The amount of pension contributions for 2018 is limited from above the amount of 212 360 rubles, i.e. Even if you earned 30 million rubles for the year (1% of 30 million - 300 000 rubles) You need to pay only 212 360 rubles. (Restriction for 2019 - 234 832 rub.)

Pension contribution in the form "PD (tax)".

Medical insurance premiums

Secondly Individual entrepreneurs pay medical insurance premiums. Medical insurance premium in 2019 is 6884 rub. in year (ie. 1721 rubles. per quarter, 573.6 (6) Rub. per month). These contributions from income exceeding 300,000 rubles. NOT Pay.

You can see an example of filling out the receipt for payment of a medical contribution in the form "PD (tax)".

Payment of fixed insurance premiums

1. Payment timing - no later than Dec. 31 current year. 1% of exceeding 300,000 rubles. - not later July 1 next year.
2. You can pay any sums and at any time (within the framework of the deadlines specified in the previous paragraph). Choose a more profitable payment scheme for you (to reduce USN tax).
3. Contributions to the tax at the place of registration of IP are paid.
4. All of the above receipts are drawn up in form PD number (tax) or in form No. PD-4SB (tax) and accepted for payment only in Sberbank (If an individual entrepreneur has a settlement account in any bank, then you can pay from it, no additional interest for it is removed).
5. If you are registered as an IP not since the beginning of the year - Pay contributions need not for the whole year, but only during the time you are registered (to accurately calculate the amount of payment and design of all receipts, use the accounting service).
6. If you combine IP activities with work on labor Treaty, and the employer is already paying contributions for you - you don't care need to Pay specified fixed contributions from IP.
7. The easiest way to form a receipt (or payment order) for payment of contributions is to use free official Service of the FTS RF.

Reducing tax tax reduction on the amount of contributions

1. The amount of established fixed insurance premiums can be reduced by the tax of USN "Revenues" (6%).
2. To reduce advance payments by tax tax - Contributions must be paid in the period for which the advance payments are paid. For example you want to reduce advance payment in half of the year means contributions must be paid not later The end of the half year - i.e. until June 30.
3. Probably the easiest and favorable option - Pay contributions to first quarter - So you can reduce the advance payment of USN for the first quarter, and if after subtracting from the advance paying USN The amounts of paid contributions will remain another amount - it is possible to reduce the tax over half of the year, etc.
   • Example: In the 1st quarter contributions in the amount of 10,000 rubles were paid. Income for the 1st quarter of 100,000 rubles., 6% of 100,000 rubles. - 6 000 rubles. We reduce advance payment by 10,000 rubles. - It turns out for the 1st quarter, an advance payment on the USN should not pay. By 4,000 rubles, which remained at subtracting 6,000 - 10,000 - you can reduce the advance payment per half.
4. You can reduce tax and the amount of contributions paid to exceeding 300 000 rub. (1% of exceeding, which is paid no later than July 1).
5. Do not forget to include data on paid contributions that reduce USN tax to the tax declaration.

Fixed payments

Paid receipts of fixed insurance premiums be sure to save. Reporting since 2012 for IP without employees (paying contributions only for myself) - canceled!. To find out whether your payments come to the destination - call your tax inspection Or use the service " Personal Area individual entrepreneur. "

The above provides information for individual entrepreneurs without employees. For IP with employees and LLC it is useful on the page about

All companies at various tax modes are obliged to accrue their employees wages. From this amount, they must deduct into the FSS, the FOMS and the FIU. This duty is spelled out in Tax Code RF.

Reporting and Responsibility for Insurance Contributions

For non-compliance with the requirements for payment and reporting to these funds, the organization is involved. Most often, a fine is imposed in the amount of a certain amount specified in the Tax Code of the Russian Federation. With a rare exception, the Director-General receives a court agenda.

Also for everyone insurance contributionAs mentioned earlier, a report of a certain form is surrendered. In the PFR, the phom is given one form once a quarter - RSV-1 of the FIU, in the FSS - 4-FSS. This article will describe in detail about contributions to the FOMS.

What is FOMS

These are all citizens officially accepted, from the first day of their employment, they are registered in this Fund. This procedure is required, as the Foundation provides temporary disability benefits regardless of the disease and its duration. In each subject, there is a compartment of the phom, which is responsible for the completeness and timeliness of payments for each employee, as well as for the payment of temporary disability benefits. FOMS is state organization. It reports directly in front of the state and has the right to impose a fines on other organizations for non-fulfillment of obligations.

Insurance contributions

Contributions to the FOMS pays any organization that has at least one employee, legally employed. Due to the fact that in the newly created organization must necessarily include the company's director, it also gives reports on insurance premiums. However, this situation is that the newly created organization has not yet been involved in any activity, does not receive income and does not pay anyone's salary, although there is a general director. How to be in such a situation?

The Labor Code of the Russian Federation provides guarantees to each person working on the employment contract for wages. Except from this rule does not exist. But in this case, if the Director-General is the founder of society, it is possible to refer to the fact that at this stage of its development the organization does not yet produce products, does not provide services, therefore, does not receive profits from which it would be possible to pay wages as well That the amount of profit is quite small and goes to business development and repayment of the enterprise's expenses. In this case, it is possible to define the payment of wages and transfer insurance contributions to the funds, but the statements still need to be provided, the truth is zero.

Calculation of the amount of contributions

FOMS contributions are payments in the amount of 5.1% of the amount paid by wages and premiums to each employee. This amount is paid from the settlement account of the organization, reducing its income. However, at the same time, the amount of insurance premiums can be reduced to income tax, tax on the UPIN or tax on UNVD, but not more than 50%. The amounts of contributions are paid every month on the day of the salary of employees on a specific CBC to the budget. Contributions to the FOMS are a guarantee of each employee that in case of illness, he will surely receive the first three days of the disease payable at the expense of the employer, and the next period is due to the budget. In case of overpayment of contributions listed funds You can return or consider them accountable payments.