Recently, the government of the Russian Federation has seriously begun to reflect on the current situation in the country. The problem is that individual entrepreneurs pay their employees a salary in an envelope. And the main reason for this is that the insurance premiums of an individual entrepreneur are very high. Some of the authorities, defending the interests of individual entrepreneurs, came up with a proposal to reduce the rate of a single social. tax.
The main task of the single social tax is to raise funds so that citizens can receive pension, social security and medical assistance. However, the law of the Russian Federation “On the unified social tax” was canceled in 2010, and now the insurance premiums of an individual entrepreneur must be paid to the same Pension Fund (PFR), Social Insurance Fund (FSS) and, of course, to the Mandatory Medical Insurance Fund (MHIF happens federal or territorial).
Single social tax payers include individual entrepreneurs and organizations that pay wages to their employees in accordance with an employment contract for the work performed.
The calculation of insurance premiums is carried out in relation to certain standards. The size of the bet depends on the amount of profit for a certain period of time.
Pension contributions or insurance contributions to the PF of the Russian Federation account for 26% of the minimum wage. The monthly level of the pension contribution is equal to: the minimum level of wages (4611 rubles) multiplied by the rate of the pension contribution (26%). Thus, we get a sum of 1198.86 rubles. Pension contributions are the income of the Pension Fund. In the process of their accumulation, the PF budget is formed . The FIU provides pensions to 40 million Russian pensioners and 20 million beneficiaries. In recent years, non-state pension funds that operate on a commercial basis have become very popular. NPFs are very popular in the USA and the European Union (especially in France). These organizations provide a more attractive opportunity to provide old age with monetary assets than state pension funds.
The FSS was created with the aim of obtaining compulsory social services. insurance, which is the legal right of citizens of the Russian Federation. Insurance contributions of an individual entrepreneur to this fund are paid at a rate of 2.9% of the same minimum wage. If we calculate the size of the insurance premium in the FSS according to the scheme for calculating the insurance premium in the PF, we will get 133.719 rubles. The Social Insurance Fund pays compensation to people in the event of disability or unemployment.
MHIF is created to finance medical care for citizens. Individual entrepreneurs pay contributions to this fund at a rate of 5.1%. When calculating the monthly insurance premium in the MHIF, we received 235.161 rubles. Such insurance contributions of an individual entrepreneur exist in the Russian Federation.
The correct and timely payment of all taxes and fees will help you as a businessman avoid many problems in the conduct of your business.