How much tax does an employer pay for an employee? Pension Fund. Social Insurance Fund. Compulsory Health Insurance Fund

The legislation of our country obliges the employer to make payments for each employee in the state. They are regulated by the Tax Code, Labor and other norms. The employer acts as an intermediary between the state and the employee. Everyone knows about the famous 13% of personal income tax. But how much does the employee really cost the honest employer?

Insurance payments

Starting from 2017, contributions for employees are transferred to the Federal Tax Service (FSN) and to the Social Insurance Fund (FSS). The tariffs set by the government of the Russian Federation every year are general. This year it is necessary to list:

- for pension insurance - 22%,

- for compulsory medical insurance - 5.1%,

- in the Social Insurance Fund - 2.9% (excluding contributions for industrial injuries).

Employers with benefits can see them in the tax table.

There are also reduced tariffs, they are presented in the table below.

All social insurance issues were regulated by Federal Law No. 212. This year, it was replaced by Chapter 34 of the Tax Code of the Russian Federation. Articles 419-425 define taxpayers, the accrual base, objects of taxation, tariffs and reporting periods. The chapter also spells out the procedure for calculating taxes and other organizational issues.

In the general case, the object of collecting insurance premiums is any payment intended for an individual. And the base is the amount of payments taken for a certain time period, separately for each insured person.

Individual income tax

This is one of the direct taxes. It is calculated as a percentage of total income minus amounts exempted from tax. These include fees, profits from the sale of real estate, bonuses, gifts, winnings, paid sick leave, etc.

How much tax does the employer pay for the employee at the basic rate?

As you know - 13%. In some cases, the tax base may be reduced by tax deductions. They apply only to income taxed at 13%. Personal income tax is deducted most often from wages, and the tax agent transfers them to the budget. It is an intermediary between the state budget and the employee (taxpayer) who is charged with the obligation to transfer contributions to the state budget. Usually the employer is recognized as a tax agent. He withholds a certain amount and transfers it to the tax office at the place of registration of the organization (company, individual entrepreneur) on the day the salary is transferred to employees' cards.

In this case, the financial burden lies with the employee, and the calculation and payment of tax is with the employer. While, for example, from the sale of real estate, a citizen independently calculates the amount of payment, having previously declared the profit received.

Social insurance fund

Payments, according to the law, are made by the employer. The FSS tax is distributed among social funds. These contributions entitle citizens in special cases to receive cash benefits. For example, with:

- loss of the breadwinner,

- disability

- the birth of a child,

- reaching retirement age.

- obtaining the status of a poor or large family.

How much tax does an employer pay for an employee to this fund? 2.9% of the employee’s accrued salary. They are listed either until the 15th day of each next month, or once a year until December 31.

The rate of deductions to the FSS depends on the level of harmfulness in the workplace.

When assessing working conditions at a particular enterprise, the following tariffs apply:

- dangerous (+ 8%),

- harmful (+ 7.2%),

- allowable as well as optimal (+ 0%).

Labor injury insurance contributions must be paid out every month, along with salary. Moreover, any mistake in the BCC, the name of the bank or company will delay the transfer, and payments in this case will be considered imperfect.

If the last day of payment of contributions is non-working (for any reason), then it can be postponed to the first working day. This rule does not work everywhere. For example, payments for industrial injuries received should go forward, that is, if the last day of payments falls on a weekend / holiday, they should be paid a day earlier.

Contributions to the FSS are accounted for separately for each employee. Untimely deductions to the FSS entail penalties in the form of 5% of the amount accrued monthly.

In theory

Contributions to the Social Insurance Fund are made by the employer from their funds. These payments are divided into two types: actual and conditional. The former are paid to third-party funds of a non-state and state nature. Most often, these are health insurance and social funds , as well as the Pension Fund. For example, a social fund will make payments to an employee who is injured during an industrial activity.

Contingent payments remain in the accounts of the organization (company, individual entrepreneur). They are designed to ensure an adequate standard of living for employees who are dependent, for example, after an industrial injury. And:

- benefits for child care,

- compensation for moral damage (the amount of payment is determined only by the court),

- payment to employees resigned due to reduction or in case of liquidation of the enterprise.

Pension Fund of the Russian Federation

Contributions to the PF depend on labor relations. That is, contributions will be different for citizens working under a fixed-term employment contract, combination or fixed-term contract. Payments to this fund are made from the accounts of the organization (company, individual entrepreneur) in the generally accepted amount of 22% of the accrued salary. The date of deductions to the Pension Fund is the 15th day of the next month.

Federal Compulsory Health Insurance Fund

What other taxes does the employer pay for the employee? Contributions to FFOMS. At a rate of 5.1% of the salary of each employee, they are transferred to the needs of free medical care.

This fund was created for financial assistance for problems lying in the plane of medical care. Thanks to applicable laws and federal laws, any citizen of our country can receive qualified medical and / or medical assistance.

Payments to the compulsory health insurance fund are intended for:

- unoccupied population, including children,

- providing medicines to preferential categories of citizens,

- implementation of compulsory insurance measures accepted for implementation.

FFOMS - federal property

The reason for this is a number of tasks assigned to him, directly related to the social protection of the population, the preservation of his health, well-being and the provision of certain services.

The Compulsory Health Insurance Fund monitors the effectiveness of the flow of funds to accounts. Reporting is also compiled, which is reviewed and approved by the Government of the Russian Federation. All monetary operations conducted by the fund are controlled and regulated by the Federal Treasury.

Since the beginning of 2017, the social insurance sector has become subordinate to the Federal Tax Service. Non-cardinal changes. They only affected the reporting process.

Preferential income categories

Federal law provides for a number of categories of employee income that are exempt from paying contributions to extrabudgetary funds. These include:

- monetary compensation, for example, in connection with the dismissal;

- benefits assigned by the state - these may be payments in connection with temporary disability, trauma in the production process, etc .;

- financial assistance provided in connection with the death of a relative, the birth of a child or in the event of loss of property due to force majeure events.

On average, the amount of contributions to all funds is 43% of the accrued wages: 13% are accrued taxes on salaries, 30% are paid by the employer.

IP

And how many taxes does the employer pay for the employee, if the first is an entrepreneur? Entrepreneurs without a legal entity pay insurance premiums of a fixed amount. They are calculated from the level of the minimum wage (minimum wage). The rate is still 26% in the Pension Fund, and 5.1% in the FFOMS. And the amount of payment has changed, since the minimum wage has increased. In 2016, it amounted to 6 675 rubles, today - 7 500, and since July 1, it has been approved by the government - 7 800.

The FSS tax does not list an individual entrepreneur .

Upon reaching a profit of IP of 300,000 rubles, payments to the PFR and FFOMS are reduced to 1%.

Features of the simplified tax regime

STS is preferential. Therefore, payments are calculated differently. This applies to the types of activities listed in Article 58 212 of the Federal Law (production of toys or goods for sports, construction, education, etc.).

Legal entities, as well as individual entrepreneurs making payments in favor of citizens, are exempted from contributions to the FFOMS and the FSS. The interest transferred to the Pension Fund is reduced for them to 20%.

Nuances of accounting

Tax calculation is carried out separately for each employee. Firstly, it is necessary for the employee to know how much taxes the employer pays for it to various funds. Secondly, there are certain limits, after which, the interest of transferred contributions is reduced. For example, if the total taxable income becomes higher than 796,000 rubles, then payments to the Pension Fund are reduced to 10% (but this does not apply to entrepreneurs working on a simplified taxation system).

The limit for tax transfers to the FSS is fixed at 718,000 rubles. After this amount, contributions to the social insurance fund cease.

Since last year, the tax collection limit at the FFOMS has been canceled. Contributions are calculated at a rate of 5.1% without any benefits. Details can be found in tax tables on the Internet, in the public domain.

Salary: which shade to choose

Unofficially, in our country there are three types of remuneration: “black”, “gray” and “white”.

In the media, the term "white" (read "small") salary appeared in 1998. It means the officially prescribed amount of salary in a job order and an employment contract. White salary may consist of:

- salary

- bonus payments,

- premiums for degree, length of service, quality mark, etc.,

- holiday pay

- district coefficient (increases wages, compensating for the difficult climatic conditions in which you have to work),

- sick leave.

Employers do not like the “white” salary because of the “headache” with taxes. Employees feel protected with her.

“Gray” (or salary in an envelope) does not reflect part of the money earned. Employees of organizations and firms practicing such payments receive officially small salaries, and surcharges that are not reflected in the accounts are given in envelopes. Naturally, the employer contributes significantly lower amounts to various funds. The employee in this case does not have adequate protection. For example, there are cases when money in envelopes is “forgotten” to give out.

The concept of “black” wages appeared in 1996. It then and now means an unconfirmed documentary salary. What taxes does the employer pay for the employee in this case? It’s clear that no. Naturally, there is no question of paying for maternity or annual leave, sick leave, etc.