What is the percentage of premiums?

Insurance premium rates are the second most important mandatory payments after taxes. Since the beginning of this year, almost all powers have been transferred to the tax authorities. Now they control the deductions and collection of debts on insurance premiums, as well as reports submitted by entrepreneurs and legal entities. All these changes are spelled out in the new, 34th chapter of the Tax Code, while the Law on Insurance Contributions No. 212- has sunk into oblivion.

What was the cause?

Until 2010, the Federal Tax Service already accepted insurance payments. It was a single contribution called UST - a single social tax. But for some reason he was replaced by insurance payments, which came under the jurisdiction of the MHIF, PFR and FSS. The transfer of powers to pay contributions and their accounting to the tax authorities was a consequence of the implementation of the presidential decree, which required strengthening payment discipline. The document, in turn, appeared after the discovery of low collection of payments for insurance of individual entrepreneurs and employees.

In the report, the head of our country presented debts on various budget payments. But the worst situation was with pension charges: debt exceeds 200 billion rubles. Contributions to “injuries” and accidents were left to the Social Insurance Fund, because it handles the functions assigned to it much better than the Pension Fund.

What changed?

Health insurance, pension and social insurance funds for maternity or temporary disability went under the control of the tax service. Amendments were made to the forms and reporting forms and the deadlines for its submission, the right to apply lowering tariffs was specified and the list of criteria to be met was replenished.

And also the moment of loss of the right to a tariff has changed, which reduces the insurance premium: now this happens from the beginning of the calendar year, that is, "retroactively."

What remains the same?

The control over the calculation and payment of insurance premiums for accidents and injuries in the production process was left to the Social Insurance Fund. The procedure for calculating insurance premiums and the percentage of salaries have not changed either. Reporting periods have also been preserved (first quarter, six and nine months), as well as the annual settlement period with reduced tariffs. Another percentage of the insurance contribution to the FIU remained at the level of the previous year: 22%, and in case of exceeding the base limit - 10%

What are the interest rates?

The legislation spells out several types of insurance payments stipulated for payment by one or another category of taxpayers. The percentage of insurance premiums is determined by their type and characteristics of the businessman. This may be his status, type of activity, region of doing business, etc.

Conventionally, the categories distinguish the following:

• Ordinary.
• Zero
• Lowered.
• Additional.

Normal interest rate

It is used in its standard size, if there is no reason to use the reduction factors provided for in Art. 427 of the Tax Code (or other provisions). Consider how many percent of insurance premiums are taken from the employer:

• For contributions to the Pension Fund for wages not exceeding the calculated maximum, 22%.
• For contributions in excess of the maximum base rate - 10%.
• For contributions to the Social Insurance Fund for workers with Russian citizenship - 2.9% (with a maximum of 755,000 rubles), for foreign residents - 1.8%.
• For contributions to the Health Insurance Fund - 5.1%.

In 2017, the upper limit of the insurance base is 876,000 rubles. The amount of insurance premiums for an entrepreneur without employees is calculated as follows:

CCD = CCD (PFR) + CCD (FFOMS), where:

• CCD (PFR) - IP payments to the Pension Fund for themselves;
• CCD (FFOMS) - the same payments, only to the Social Insurance Fund.

The first are defined as follows:

CCD (PFR) = minimum wage × 12 × 0.26 + (B - 300) × 0.01, where:

• Minimum wage - 7 800 rubles (from July 1 of the current year);
• (B-300) - the annual revenue of an entrepreneur exceeding a maximum of 300,000 rubles.

Contributions to the Insurance Fund are calculated as follows:

CCD (FFOMS) = minimum wage × 12 × 0.051.

In this case, the maximum amount of payments for themselves in the FIU is determined as follows:

VZS (PFR) = 8 × minimum wage × 12 × 0.26.

It should be recalled that entrepreneurs are not required to pay their compulsory insurance. As a result, we get the amount of percent of insurance premiums that we presented in the table below.

Reduced rate

Taxpayers who have reached the maximum base limit for accrual and prescribed in paragraphs 4-10 of Article 427 of the Tax Code are entitled to use reduced ratios . However, the last category of taxpayers, whether legal or natural person, in case of non-compliance with the conditions of the Tax Code of the Russian Federation loses the right to use a reduced rate on insurance contributions to the FFOMS, PFR, and FSS.

According to the legislation, they are divided into groups:

• Preferential with differentiation by years.
• Preferential undifferentiated.
• Preferential in combination with zero.

Preferential with differentiation by years

Interest on insurance premiums for clarity, summarized in a table.

These rates subject to the conditions specified in Art. 427 Tax Code, required for:

• Organizations implementing intelligent development.
• Farms that pay wages to employees working in specially allocated economic zones (technical-innovative or industrial-industrial).

Preferential undifferentiated

What percentage of premiums belongs to this group? From year to year, the rates for:

• Contributions to OPS (8%).
• Contributions to OSS (2%, for foreigners - 1.8%).
• Contributions to CHI (4%).

They will be valid until 2023 for organizations operating in the IT field throughout the country, with the exception of the SEZ or SEZ (special or free economic zones). The interest on insurance premiums in the SEZ of Crimea, Sevastopol and the port of Vladivostok is fixed as follows:

• The rate on OPS is 6%.
• The rate on OSS is 1.5%.
• The rate on compulsory medical insurance is 0.1%.

Preferential in combination with zero

Option subject to art. 427 of the Tax Code is valid only for:

• Entrepreneurs at PSN (except for the types of activities prescribed in subparagraphs 19, 45-48 of paragraph 2 of Article 346.43 of the Tax Code of the Russian Federation).
• Organizations working on the simplified tax system in the provision of services and production of goods prescribed in sub. 5 paragraph 1 of Article 427 of the Tax Code of the Russian Federation.
• Charity firms and NGOs.
• Pharmaceutical companies applying UTII.

Valid rates:

• On OPS - 20%.
• On OSS and OMS - zero.

For Skolkovo residents - 14% with a zero percentage of insurance premiums paid for OSS and compulsory medical insurance.

Additional interest rates

According to Article 428 of the Tax Code of the Russian Federation, employers in hazardous (rate - 9%) and heavy (rate - 6%) industries should apply them while calculating contributions to the OPS. However, a special assessment of the workplace is not carried out. Harmfulness and severity is determined by the rules of the law. If the examination has passed and documented non-standard workplace of the subclass is not lower than 3.1, then the employer must pay additional contributions, which are calculated according to the rates of these subclasses. So, for example, for harmful working conditions the insurance contribution is 2%, and for dangerous - 4.

Additional rates apply and organizations that provide jobs:

• for crew members of helicopters and aircraft (contributions to the OSS for them are set within 14%);
• in the field of coal mining industry (contributions make up - 6.7%).

In both cases, payments are transferred to the Federal Tax Service of Russia through additional social insurance charges.

Right to zero rates

Until 2027, employers' organizations for ship crews registered in the Russian International Register will enjoy this benefit. This does not apply to tankers transporting or storing crude oil or products from it in the ports of our country. Also, entrepreneurs may not pay contributions for themselves:

• Conscripted to the Armed Forces of the Russian Federation.
• Caring for a child up to one and a half years (in the amount of not more than six years).
• Living with a spouse working in a business or diplomatic mission of Russia abroad (no more than five consecutive years).
• Caring for a disabled person of group I, a disabled child, a citizen over 80 years old.

Insurance contributions of individual entrepreneurs

This year's innovations did not concern the algorithm for calculating payments to various IP funds for themselves. It is still necessary to transfer contributions in a fixed amount to the FFOMS and PFR. If the annual income exceeded 300,000 rubles, the entrepreneur must pay an additional amount of 1% of the income received in excess of the income limit to the Pension Fund.

That is, neither the amount nor the accounting of insurance premiums for individual entrepreneurs have changed, with the exception of the final counterparty. Now this is the Federal Tax Service.

Insurance premiums on interest on a loan

A loan agreement is made in the civil field and is regulated by the Civil Code of the Russian Federation. Payments under such an agreement may be included in the insurance premium base only if the subject of the agreement will be the provision of services or performance of work. That is, the indicated percentages are not remuneration, therefore, they will not be charged insurance premiums either for compulsory medical or pension insurance, or for social insurance against occupational diseases and accidents at the workplace.