The question of unified social insurance does not bother, perhaps, only the lazy. After all, every self-respecting citizen should know how much and why we pay the state out of our honestly earned money. We will consider this issue in the article below, based on the current regulatory legal acts.
What is ERUs and what operations does it relate to
A single social contribution is a fiscal penalty, which is applied in the case of civil law and labor relations. As a rule, this burden is imposed only on payments in favor of individuals, although there are some exceptions, which we will talk about a little later.
Civil law relations, which include the collection of a single social contribution, include the services provided by the subjects, the performance of work of a different nature (not prohibited by law), the observance of the material side in the implementation of certain points of copyright agreements. Moreover, accrual of obligations under ERUs does not apply to individual entrepreneurs engaged in identical activities.
It is also worth noting that there is some exception to this list. The single social contribution will not affect the costs reimbursed to an individual in the performance of certain works in the event that the latter incurred them on his own initiative.
Who should pay ERUs
The unified social contribution in Ukraine, the Russian Federation and other countries has similar features and features, despite the difference in the presentation of its key positions in the main regulatory legal acts. According to the current legislation of the Russian Federation, the subjects of ERU payers are:
- any individuals, individual entrepreneurs, as well as commercial organizations that make various kinds of payments in favor of the FI;
- lawyers and notaries operating in accordance with all applicable state standards.
It is also worth paying attention to a special category of unified social contributions, which are called pension contributions. Their payers to the budget treasury are the same notaries and lawyers, individual entrepreneurs and those business entities who, for whatever reason, make money transfers in favor of the FI.
Why is a single social tax levied
The order of calculating ERUs to disgrace is simple. The tax base in this case is the total amount of cash paid in favor of individuals.
Moreover, the calculation of a single social contribution is carried out regardless of the extent to which the goods or services of the FL were paid. The only exception is the list of positions indicated in Art. 236 of the current Tax Code of the Russian Federation.
At the same time, it is legislatively recommended to accrue once a month for each subject individually by accrual basis. When it comes to civil relations with an individual, the amount of the collection of a single social contribution also includes hidden taxes (often excise taxes and VAT). If remuneration in favor of the FL is made in kind, then the tax base is the cost of the goods in question at the average market price on the date equal to the day of payment.
Exceptions to the Rules
Moreover, as noted earlier, a single social contribution is not levied on a number of payments. These include the following:
- Various kinds of benefits, the list of which is regulated by the current legislation of the Russian Federation (among them are old-age and disability pensions , maternity assistance, single mothers, large families and others).
- Compensation for reimbursement of physical damage (material disability benefits, housing, food, services).
- Material assistance from the enterprise to the family of the deceased employee, payments to victims of emergency situations and natural disasters.
- The provision of services on a preferential basis to persons with disabilities.
- Payment for labor regulated by civil law contracts.
- Any monetary compensation related to the fulfillment of the terms of the contracts of both voluntary and compulsory insurance (property and personal).
Period of accounting and payment
The single contribution to social insurance is regulated by applicable law, namely, the Tax Code of the Russian Federation. In particular, the terms for accrual and payment of ERUs are considered in Art. 240 of this regulatory legal act. It is customary to consider one calendar year as a tax period for this fiscal obligation, and it is necessary to report to state authorities on the procedure for calculating it on a quarterly basis. The size of a single social contribution can also change only in the new period.
Despite the deadline of 365 (366) days, current legislation does not exclude advance payments for ERUs at least once every three months. Although this is not necessary, it all depends on the size of the accrued tax base.
In the event that the business entity carried out its registration within a year, then for it the reporting period will not be 12 months, but exactly as much as is left until January 1. However, if the company was created in December, then for him such a date would be the end of the next year following the current one.
Retirement benefits
As mentioned above, the unified social contribution as a fiscal institution is also represented by a special category - pension taxation. This does not mean that these obligations are paid exclusively to the Pension Fund, no. Business entities in this case, as in others, carry out civil law relations with fiscal authorities, and the latter, in turn, already provide all the necessary data to the Pension Fund, which is regulated by the procedure described in the Tax Code of the Russian Federation.
At the same time, the PF gives feedback to the separate fiscal authorities as closed information on the income of individuals, which is contained in personalized personal accounts. Thus, a mechanism of control and interaction between authorized organizations is implemented in order to reduce the percentage of shelters from payment of obligations.
Features of the calculation in settlements with legal entities
As mentioned above, a single social contribution as a fiscal obligation applies only to those business entities that conduct settlements with individuals. But what, then, is to be done by individual entrepreneurs who want to take care of their future? After all, a single social tax (contribution) is a state guarantee to stay at least with a minimum income for old age or because of unexpected disability.
For this, a special article 244 of the current Tax Code of the Russian Federation was developed. It contains a set of recommendations to individual entrepreneurs. The normative legal act states that in this case, upon registration of a business entity, the owner must submit data to the fiscal authorities on the estimated income within five days, which will serve as the tax base for ERUs. Further, an advance payment is made within the legislative period , which at the end of the reporting period will be considered by fiscal authorities.
Unified social tax (insurance premiums) from accidents
Another category of ERUs to which special attention should be paid, since it is the most complex and difficult to calculate. It is interesting that the basis for this fiscal obligation is all payments to employees of the enterprise, regardless of their length of service and form of employment. In other words, the salary of non-staff personnel should also be subject to ERUs from accidents.
But at the same time, experts argue that the issue of calculating precisely this fiscal obligation is quite controversial. Since it is legally prescribed that the basis is the entire income of any employed employee (even if a freelance). And this means that any kind of incentive, in-kind rewards in commodity form can also become the background for payments upon the occurrence of this same insured event? But the question remains rhetorical.
Social Tax Billing
The rates of a single social contribution are regulated by federal legislation, namely, ZRF No. 125. The issue of tariffing in practice is rather complicated and complex, since some categories of professions have an increased risk of accidents, for example. Also, an important role in establishing fiscal ratios is played by the fact that the activity belongs to one or another economic category.
As for the taxpayers themselves, in the legislatively established order they are obliged to annually during the first quarter submit to the fiscal authorities a certificate containing information on the main type of activity of the business entity. This will help to avoid further misunderstandings with the repayment of arising budgetary obligations, and also will allow you to get advice from qualified specialists regarding the charging of ERUs regarding salaries of specific employees.