New rates and tariffs of insurance premiums in 2021: table

What it is

The maximum value of the insurance premium base is established by the state and represents a certain amount of payments by the employer to the employee, above which payments are made at reduced rates.
The employer's main contributions consist of insurance payments for pension (22%), medical (5.1%) and social (2.9%) insurance, which amounts to 30% of wages and other payments in his favor. If the annual contribution amount is paid in excess of the limit, the payment rate for employees is reduced and the employer pays a smaller amount of contributions. In 2021, the base for calculating insurance premiums changed after the approval of Decree of the Government of the Russian Federation dated November 15, 2017 No. 1378. The limits for compulsory pension and social insurance have increased - you will have to pay more.

The concept of “ultimate base” has nothing to do with the activities of individual entrepreneurs. However, for entrepreneurs there is a maximum rate deducted to the Pension Fund, and it does not depend on the income of the owner’s business. Let us remind you that payment for insurance premiums is made according to the details of the Federal Tax Service.

The amount of insurance premiums for wages in 2021

OSS 1,500,000.00 755,000.00 gr.3,755,000.00 2.9% 21,895.00 (gr.2 - gr.

3) 745,000.00 - 0.00 Total 21,895.00 Compulsory medical insurance 1,500,000.00 - 1,500,000.00 5.1% 76,500.00 Total insurance premiums for the year 353,515.00 Insurance premiums for Ivanova in 2021 year Accrued wages for the year Limit base Base for calculating contributions taking into account the maximum value of the base Insurance premium rate 2021 1 2 3 4 5 6 Contributions for pension insurance 1,500,000.00 1,021,000.00 gr.3 1,021,000.00 22% 224,620.00 (gr.2 - gr.3) 479,000.00 10% 47,900.00 Total 1,500,000.00 272,520.00 OSS 1,500,000.00 815,000.00 gr.3,815,000 .00 2.9% 23,635.00 (gr. 2 - gr. 3) 685,000.00 - 0.00 Total 23,635.00 Compulsory medical insurance 1,500,000.00 - 1,500,000.00 5.1% 76,500 .00 Total insurance premiums for the year 372,655.00 When comparing the table results, it can be seen that with the same annual salary, the employer in 2018 must pay 19,140.00 rubles more.

Percentage of insurance contributions from wages in 2021

The amount of the taxable base is calculated as the employee’s total income received in cash or in kind (its value) as a result of the performance of duties specified in the employment contract.

The tax base is determined within a calendar year on an accrual basis. The total amount of all contributions excluding the reduced rate is 30%.

In 2021, there are limits on employee income amounts:

• For contributions to compulsory pension insurance – 1,021 thousand rubles. The amount of the tax base limit has increased due to the projected increase in average wages, determined for the country for 2021 as 42,522 rubles.
• For contributions to OSS due to disability and maternity – 815 thousand rubles.

Online magazine for accountants

Safe share of VAT deductions A high share of VAT deductions can lead to close attention from inspectors.

Important How is the safe share of VAT deductions calculated, where can I find its value and how is it applied? An individual entrepreneur transfers money from a business account to a personal one: whether to pay personal income tax For personal income tax purposes, the date of actual receipt of cash income is the day of its payment, including the transfer of money to a bank account.

Does this mean that an individual entrepreneur on an OSN must accrue personal income tax both when receiving money from a counterparty to his business account, and when transferring amounts from a “working” account to his personal one?

Free internship is illegal If a commercial organization takes an employee on an internship, it is necessary to draw up a student agreement with the intern and pay him a stipend.

Limit value of the base for calculating insurance premiums in 2018

Why are insurance premiums paid, why does the state determine this value? The fact is that every person can become temporarily disabled at any time. Attention For example, during periods of illness. In worst cases, a person may become permanently disabled, for example by being involved in an accident.

In these cases, a person becomes in need of social support from the state and is entitled to payments from various extra-budgetary funds to maintain a decent standard of living, even if he is not able to provide himself with an income.

From what salary are insurance premiums calculated in 2021? From the maximum annual income for 2021 equal to 815,000 rubles.

Or, in terms of monthly salary, it’s 67,900 rubles.

Taxes and contributions from salary in 2021: rates, table, calculators

Moreover, it does not matter at all who the payer is - LLC, JSC, PJSC or individual entrepreneur. Contributions for wages are calculated for both citizens of the Russian Federation and foreign citizens.

Persons conducting private practice (notaries, lawyers and others), despite the fact that they do not pay other individuals, are also payers.

Payroll contributions include:

• Pension insurance (PPI);
• Insurance in case of temporary disability and in connection with maternity (OSS);
• Medical insurance (CHI);
• Insurance against industrial accidents and occupational diseases (OSS NS).

Calculation of insurance contributions Salary is formed by adding up the salary, additional payment for length of service, bonuses and other compensation and incentive payments.

Are there any changes to insurance premium calculations in 2021?

An individual entrepreneur or a person conducting private practice does not have to confirm the main type of activity; it is recognized as indicated in the Unified State Register of Individual Entrepreneurs. Documents are submitted to the territorial social insurance body no later than April 15 of the year following the reporting one, in person or by a valuable letter by mail. It is recommended to keep the postal receipt for receiving the letter, as well as a list of attachments. Within 2 weeks from the date of submission of the application, the employer is sent a notification with the established insurance premium rate.

If documents confirming the ATS are not provided or are provided in violation of the submission deadline, the social insurance fund has the right to set the tariff independently.

From what salary are insurance premiums calculated in 2021?

So, for individual entrepreneurs with an income exceeding 300,000 rubles, the amount of contributions will be:

• for compulsory pension insurance – 26,545 rubles;
• for compulsory medical insurance – 5840 rubles.

Entrepreneurs with an income of more than 300,000 rubles are required to pay additional pension contributions at a rate of 1%.

Those. In addition to fixed payments, individual entrepreneurs will have to transfer an additional amount of the amount exceeding the limit in the amount of 1%.

According to Art. 119-120 of the Tax Code of the Russian Federation, the policyholder is subject to fines for failure to provide calculations of contributions, as well as for gross violation of the rules for accounting for their base. Control over this is entrusted to the FSS.

Insurance premiums in 2021

The Tax Code of the Russian Federation provides a list of organizations and individual entrepreneurs entitled to apply the benefit, among which are the following companies:

• Implementing the results of intellectual activity.
• Leading activities in the field of information technology.
• Those who use the simplified tax system when conducting a number of activities.
• Conducting pharmaceutical activities using UTII.
• Non-profit profile on the simplified tax system.
• Individual entrepreneurs on a patent and enterprises of other types of activities.

Reduced tariffs are set depending on the profile of the organization or individual entrepreneur.

The benefit is valid only if there are a number of conditions, the loss of which automatically terminates the right to reduced tariff rates.

The main list of benefits is provided to enterprises using the simplified tax system. When switching to OSNO, the benefit ends.

New Year Tariffs

New limit values ​​in 2021 are set only for the following types of insurance: pension – 1,021 thousand rubles, and social – 815 thousand rubles. Medical insurance is calculated in a single payment, regardless of the amount of payment to the employee. Insurance premium rates for industrial accidents will not change.

The insurance premium table for 2021 is as follows:

As can be seen from the table, the general tariff for contributions remained the same - until 2021. Companies will continue to pay these rates next year. The load will increase only due to new limits - their legislation has indexed them taking into account the growth of average wages and coefficients for 2021 (clause 5 of Article 421 of the Tax Code of the Russian Federation).

Limit value of the base for calculating insurance premiums in 2021

Existing legal norms that apply in the field of taxation when determining insurance transfers to individual funds determine the values ​​of the marginal base.
They are valid only when determining amounts in the Pension Fund and the Social Insurance Fund. Such indicators are not provided for the FFOMS.

Since January, a new maximum base for calculating insurance premiums in 2021 has been established.

Why was the contribution limit introduced?

The maximum value of the base for calculating insurance premiums is the limit of the calculated contributions for the employee, starting from which either a zero or a reduced rate for insurance contributions is used. The maximum value applies to payments to each employee.

The Tax Code establishes that income accrued to an employee in the form of wages and other amounts, payments of which the employer makes in favor of employees, are subject to inclusion in the base for insurance contributions. Calculation is the obligation of the enterprise established by regulations and is carried out at the expense of its expenses.

Up to a certain point, the rule applies: the higher the salary, the more the employer must send to the Pension Fund and other funds.

If the salary amount crosses the base limit, then there is a reduction in the costs of business entities for compulsory insurance.

That is, insurance premium rates in this case are regressive.

The use of a marginal base encourages employers not to hide the increased salaries of people working at the enterprise. Under such conditions, they comply with current legislation and save their money.

The use of the maximum base for insurance premiums is enshrined in the Tax Code of the Russian Federation. Currently, the insurance rates in the Pension Fund are 22%, in the Social Insurance Fund - 2.9%.

When an employee’s salary cumulatively, starting from the first days of the year, exceeds the limit established for the current year, then the rates take values ​​of 10% and 0%, respectively, in relation to amounts above these limits.

For preferential tariffs, both rates are equal to 0%. Such benefits are listed in the Tax Code of the Russian Federation. These include, for example, the use of the simplified tax system for the type of activity specified in the code, the income from which has a share of more than 70%.

Attention! Limits are not determined for contributions to health insurance, as well as for contributions determined according to additional tariffs. Also, these limits are not determined for injury contributions.

When filling out the calculation of insurance premiums, it is necessary to separately highlight the amounts of transfers within the maximum values ​​of the base, and their values ​​above it.

In this case, the reflection in the report occurs twice - in total amounts in the calculation itself, indicating the summed excess values ​​​​for all employees, as well as in the information for each such employee.

It must be remembered that for pension insurance, maximum amounts also apply when paying wages under work contracts. For insurance against situations of disability and maternity, the amounts received by the employee under contract agreements are not included in the base limits.

What's new in 2021

The maximum amount for insurance amounts is approved for each year.

By Government Decree, its indicator for 2021 was approved in the following amount:

• for pension amounts in the amount of 1,021,000 rubles;
• for social – 815,000 rubles.

In the previous year 2021, the corresponding maximum amounts were in force for the Pension Fund of Russia - 876,000 rubles, for the Social Insurance Fund in relation to disability and maternity insurance - 755,000 rubles.

This year, the base limit for the Pension Fund was indexed depending on the average salary, and for the Social Insurance Fund in relation to disability and maternity insurance, taking into account its growth.

The methodology for determining the base for the Pension Fund of the Russian Federation involves calculating the average salary adopted this year at the legislative level, doubled (increasing factor) and multiplying the calculated value by 12 (the number of months in the year).

For social insurance, the indexation coefficient is determined by the increase in average earnings compared to the previous year. In 2021, according to the forecast, the average wage will be 42,522 rubles per month for one employee. And in 2021 this amount was 39,360 rubles.

Attention! As a result, in 2021 it turned out that the 2017 indicators were changed to 1.17 (10210000/876000) for amounts in the Pension Fund and by 1.08 (815000/75500) for the Social Insurance Fund.

These maximum amounts apply to income and other transfers in favor of employees starting from January 1, 2018.

Table: maximum base value for calculating insurance premiums in 2021

In 2021, when determining the base for amounts for insurance required by law, it is necessary to use the following maximum indicators:

Limit base for contributions in 2021

In 2021, the following limits were used for the bases for contributions for compulsory insurance established by law:

Example of applying the new limit value base

Let's look at an example of how the maximum base for insurance premiums is used. Let us assume that the employee has a salary of 112,000 rubles. They worked all the months according to the report card in full.

The company makes calculations based on general tariffs for insurance premiums - for pension insurance 22% (10% for amounts greater than the base), social insurance - 2.9%, medical insurance 5.1%. The injury contribution is set at 0.2%.

In relation to contributions to the Pension Fund, the calculation is made as follows:

Now let’s look at how to calculate social security contributions (in case of disability and maternity):

Since the maximum amount is not established for the amount in medical insurance, it is necessary to make monthly deductions to the fund in the amount of: 112,000 x 5.1% = 5,712 rubles.

The contribution rate for injury deduction is set based on the risk of the main type of activity. There is also no maximum amount for this type of deduction. Therefore, the organization will have to make a payment every month in the amount of 112,000 x 0.2% = 224 rubles.

Source: https://buhproffi.ru/nalogi-i-vznosy/predelnaya-velichina-dlya-nachisleniya-strahovyh-vznosov.html

Reduced rates

There are preferential categories of payers who pay taxes and insurance premiums at special rates - reduced ones. The list of such persons is established by current Russian legislation. Summary of reduced tariffs for preferential categories:

To be able to use reduced tariffs, legal entities and individuals must comply with the conditions regulated by the Tax Code of the Russian Federation, Art. 427. If these rules are violated, the entrepreneur loses the opportunity to use benefits from the beginning of the year (according to the calendar).

Insurance premium limits in 2021 are significantly different from previous ones. Therefore, in the new year, the employer needs to calculate the base of insurance payments for each employee separately, in accordance with Art. 421 Tax Code of the Russian Federation. Moreover, it is better to calculate the calculation base on an accrual basis from the beginning of this year. Only payments subject to insurance deposits should be included in this base. By following these rules, the employer will be able to avoid financial difficulties and possible problems with calculations in the Federal Tax Service.

New insurance premium rates for small and medium-sized businesses in 2021

A new contribution rate of 15% applies to all small and medium-sized businesses.

Moreover, the new tariff applies to both employment contracts and construction contracts.

Amount of contributions for 2021: how to calculate

Insurance premiums must be calculated from the following categories of payments:

• wages, bonuses;
• under contracts for the provision of services or performance of work;
• royalties to authors of works;
• remuneration for the use of intellectual property.

Income received under civil contracts is not subject to contributions to the social insurance fund.

How to correctly calculate the mandatory payment - you need to add up all the amounts accrued to the employee and multiply them by the insurance rate. Transfers made from the beginning of the year to the month preceding the billing period are subtracted from the result obtained.

The contribution to the Social Insurance Fund for VNiM may be reduced if the employee was on sick leave or maternity leave. The amount of benefits payable at the expense of the Social Insurance Fund is deducted. So, in the case of sick leave, the employer pays only the first three days.

Attention!

If the amount of benefits paid is greater than the total amount of the contribution paid, it is carried forward to a future period against subsequent payments.

Additional tariffs to the Pension Fund for employee salaries in 2021

In accordance with paragraph 3 of Art. 428 of the Tax Code of the Russian Federation, for certain categories of workers, depending on working conditions, additional insurance premiums are established according to the results of the SOUT.

If labor assessment was not carried out, then the additional rate will be equal to:

• 6% for payments for work specified in clause 1, part 1 of art. 30 of the Federal Law of December 28, 2013 No. 400-FZ
• 9% on payments for work specified in paragraphs. 2-18 hours 1 tbsp. 30 of the Federal Law of December 28, 2013 No. 400-FZ

IP contributions 2021 for yourself: table

Regardless of whether an entrepreneur has hired personnel, he is obliged to pay for his insurance. These payments do not depend on the size of his income, but are limited to a fixed amount. If the individual entrepreneur’s income is greater, an additional 1% is paid on the difference.

Visually shows insurance premiums in 2021, rates, table of individual entrepreneurs for themselves:

Attention!

The amount of all payments is limited to the amount of 259,584 thousand rubles.