How to calculate contributions to extra-budgetary funds example. Contributions to extra-budgetary funds

Payments are made in the following off-budget funds:
A) Pension Fund:
b) fund social insurance;
c) employment fund;
d) fund health insurance.
Extra-budgetary funds are created by federal and regional authorities state power and organs local government for accumulation in them Money, arriving as in mandatory(from some non-tax sources), and on on a voluntary basis. The funds from these funds are spent strictly for their intended purpose - for state social insurance, additional financing of costs for strengthening the material and technical base and social security of fiscal and law enforcement, for the development of social and industrial infrastructure of the territory, etc. State and local extra-budgetary funds are integral part subsystems of state and municipal finance.
Extra-budgetary funds are a unique form of accumulation and redistribution of funds used, firstly, to finance specific social needs of national importance (state extra-budgetary funds social purpose) and, secondly, for additional financing of territorial needs (current and capital nature), carried out by the authorities executive power subjects of the Russian Federation and self-government bodies. On federal level extra-budgetary funds are created by decision of the Federal Assembly of Russia, on regional level– by decision of the legislative (representative) authorities of the constituent entities of the Russian Federation and on municipal level– by decision of local authorities.
Off-budget funds have strictly special purpose and are controlled autonomously. Based on the target orientation of spending funds, they can be combined into three groups. The first includes off-budget social insurance funds of national importance. The second group covers extra-budgetary funds for intersectoral and sectoral (departmental) purposes. The third includes various off-budget funds for territorial purposes.
State extra-budgetary funds of the first group are represented by the Pension Fund of the Russian Federation (PF RF), the Social Insurance Fund of the Russian Federation (FSS RF) - both funds were separated from budget system, State Fund employment of the population of the Russian Federation (SFZN RF, created in 1991), the Federal Fund and territorial funds of compulsory health insurance (FFOMS and TFOMS, respectively, created in 1993). The Constitution of the Russian Federation guarantees every citizen social security by age, in case of illness, disability, loss of a breadwinner, for raising children and in other cases established by law (Article 39). Everyone has the right:
for health protection and medical care (Article 41, paragraph 1);
for protection against unemployment (Article 37, paragraph 3).
Financial basis implementation constitutional guarantees and rights Russian citizens are state off-budget social insurance funds. Basic principles of their functioning:
universality – coverage of all citizens, regardless of gender, nationality, religion, place of residence;
non-taxability;
accessibility, variety of types social security;
openness, democratic character.
The first group also includes the Republican (federal) fund social support population, created by the Decree of the President of the Russian Federation of December 26, 1991. Unlike the previous four funds, which are formed mainly from compulsory insurance contributions from employers and employees, the income of this fund is made up of voluntary and other revenues.
The income of off-budget social insurance funds is generated through permanent source– compulsory insurance contributions from employers, and also contributions from employees to the Pension Fund. The general rate of these contributions is 38.5% of accrued wages for the employer (included in the cost of production) and 1.0% of wages for the employee. Tariffs are set Federal Assembly RF and are more stable compared to taxes.

Tariffs of insurance contributions of employers-organizations to state extra-budgetary funds (%)

The deadline for paying insurance premiums is usually once a month: payment orders for the transfer of insurance premiums are submitted to the bank simultaneously with a payment order (check) for receiving funds to pay wages.
Since 1993, part of the tariff in the amount of 3.6% has been allocated as an independent insurance contribution to compulsory health insurance funds.
Since July 1, 1994, payments for insurance premiums from the current accounts of legal entities are made in next order: first of all to the Pension Fund, and to the rest - in the calendar order of receipt of settlement documents by the bank. Fines and penalties on payments are applied to the profit remaining at the disposal of the enterprise.
Payers (except working citizens) are required to register with territorial body each fund. Newly created enterprises are registered as payers within 30 days from the date of establishment. The following are not payers of insurance premiums: military formations RF - according to monetary allowance military personnel, privates and commanding staff internal affairs bodies and Federal service tax police; public organizations disabled people and enterprises owned by them, created to achieve the statutory goals of the founders.

Payers of insurance contributions to state extra-budgetary funds

Payers (legal entities and individuals)	PF	FSS	SFZN	Compulsory Medical Insurance Fund
Employers – Russian and foreign legal entities	X	X	X	X
Peasant (farm) farms	X	X	X	X
Tribal and family communities of small peoples of the North engaged in traditional industries management	X	X	X	X
Entrepreneurs without education legal entity	^	X	X	X
Citizens engaged in private practice (lawyers, notaries, security guards, detectives)	X	X	X	X
Citizens using labor employees	X	X	X	X
Working citizens, including pensioners and disabled people	X	–	–	–
Public organizations of disabled people and enterprises owned by them, created to implement the statutory goals of the founders*				X
Public organizations of pensioners and enterprises owned by them, created to implement the statutory goals of the founders		X	X	X
Religious associations and enterprises owned by them, created to implement the statutory goals of the founders	X	X		X

* Provided that the number of disabled people working in them is at least 50% total number working.
The following are not payers of individual insurance premiums:
in the PF - public organizations created to implement the statutory goals of the founders;
in the State Fund for Social Protection - public organizations of disabled people, religious associations and enterprises owned by them, created to implement the statutory goals of the founders.
Pension Fund Russian Federation(PF RF) – formed in accordance with the Resolution Supreme Council RSFSR dated December 22, 1990 as an independent financial and credit institution, carrying out its activities in accordance with the law for the purpose of government controlled pension provision.
The most important principle any pension fund - joint responsibility generations. It pursues the goal of ensuring the level of living goods earned by a person by redistributing funds in time (today’s workers support yesterday’s workers, tomorrow’s workers will take the provision of today’s) and in space - wherever a person lives (even abroad), he, with his labor and past social contributions guarantees a certain standard of living in the future.
The funds of the Pension Fund are formed according to the Regulations on the Pension Fund of the Russian Federation from three main sources: insurance contributions of employers, insurance contributions of employees and allocations from federal budget. Part of the funds comes as a result of capitalization (investments in securities) of temporarily available funds. Besides. The fund attracts voluntary contributions from legal entities. In the absence of funds, he can use bank loans.
Insurance premiums are the predominant income of the Pension Fund of the Russian Federation.
The tax base for calculating insurance premiums is the accrued wages on all bases for employers, including collective farms, state farms, enterprises producing agricultural products, as well as citizens using the labor of hired workers, while for peasant (farmer) farms and citizens those engaged in private practice - income.
The accrued wages include all types of remuneration in cash and in kind (for overtime work, work on weekends, etc.) regardless of funding sources.
The Government of the Russian Federation by Resolution dated February 19. 1996 approved the list of payments that are not accrued insurance premiums in the Pension Fund of the Russian Federation:
severance pay upon termination employment contract, financial compensation behind unused vacation, average earnings, paid for the period of employment to employees dismissed due to downsizing or liquidation of the organization;
benefits and compensation for citizens exposed to radiation;
material aid provided in connection with emergency circumstances for the purpose of compensation for damage caused to health;
cost of travel benefits individual categories workers;
the cost of workwear, footwear, and other equipment issued in accordance with the law personal protection;
compensation for women on maternity leave;
income from securities(dividends, interest, etc.) received from employees’ participation in property management;
insurance payments under compulsory state personal insurance contracts, etc.
Insurance premiums (tariffs) are set depending on the category of payers.
All working citizens, including pensioners and disabled people, pay insurance contributions to the Pension Fund of the Russian Federation in the amount of 1% of accrued wages. Employers transfer these contributions for working citizens simultaneously with personal income tax.
The deadline for paying insurance premiums for employers is once a month. In the same manner, employers charge and withhold insurance premiums from employees, including working pensioners and disabled people. Citizens engaged in individual labor activity, pay insurance premiums within the deadlines established for income tax from this category of citizens; peasant (farm) households - once a year, no later than April 1 following the reporting period. Citizens using hired labor pay contributions monthly until the 5th day next month.
Payment of insurance premiums by employers is carried out by payment orders, which are submitted to the bank simultaneously with payment orders or a check for receipt of funds for wages. Payments to the Pension Fund of the Russian Federation are made by payers on a priority basis.
Employers' insurance contributions to the Pension Fund of the Russian Federation are applied to the cost of production (work performed, services rendered).
If the payer violates the procedure for deductions of insurance premiums to the Pension Fund of the Russian Federation (and other funds), financial sanctions are established. Financial sanctions apply to that part of insurance premiums that is subject to mandatory transfer to the Social Insurance Fund.
Funds from the Pension Fund of the Russian Federation are used for payments state pensions, pensions for military personnel, disabled people, compensation for pensioners, benefits for children aged 1.5 to 6 years and other purposes, as well as benefits for victims of accidents on Chernobyl nuclear power plant. In conditions of inflation, pensions for Russian citizens are revised upward, bringing them somewhat closer to the rate of price growth. Also installed minimum pensions.
In addition to the Pension Fund of the Russian Federation with questions pension provision are handled by the Ministry of Labor and social development RF (assigns and redistributes pension amounts), Ministry of Communications (delivers pensions to the recipient), savings banks(provide pensioners with cash and non-cash transfers).
Social Insurance Fund of the Russian Federation (FSS RF). This is the second most important extra-budgetary social fund. Valid in accordance with the Decree of the President of the Russian Federation dated August 7. 1992 The Regulations on the Social Insurance Fund were approved by the Decree of the Government of the Russian Federation dated February 12. 1994
The main objectives of the Foundation:
security guaranteed by the state benefits;
participation in the development and implementation government programs worker health protection;
preparation of measures to improve social insurance.
The Social Insurance Fund, like the Pension Fund, is autonomous and strictly targeted. It is intended to finance payments various benefits for temporary disability, pregnancy and childbirth, at the birth of a child. In addition, at the expense of the Social Insurance Fund, sanatorium and resort treatment is provided - the improvement of the health of workers and members of their families.
The Social Insurance Fund is formed by:
insurance premiums of enterprises, institutions, as well as other economic entities, regardless of their form of ownership;
income from investing part of his temporarily free funds;
voluntary contributions citizens and legal entities;
allocations from the federal budget of the Russian Federation to cover expenses related to the provision of benefits to persons affected by radiation, as well as for other purposes. The standard for contributions of legal entities to the Social Insurance Fund was established for 1996 at the rate of 5.4% for all types of accrued wages for all reasons (see Pension Fund). Those who work for this fund pay nothing.
Unlike the Pension Fund, payers do not transfer the entire accrued amount to the Social Insurance Fund budget. During the quarter, the funds left behind can be used by payers to pay benefits for temporary disability, pregnancy, childbirth, burial, sanatorium treatment, sports and recreational activities and other purposes to their employees. At the end of the year the amounts are subject to adjustment.
Payments from the settlement (current) account of legal entities to the Social Insurance Fund, as well as to the State Employment Fund of the Russian Federation and compulsory health insurance funds, are made in the calendar order of receipt of settlement documents by the bank.
The State Employment Fund of the Russian Federation (SFEP) was formed according to the Law of the RSFSR “On Employment of the Population of the RSFSR” (04/19/1991). It was created to finance activities related to the implementation public policy employment of the population. The need for this fund arose with the emergence of a special category of citizens in the country - the unemployed.
The procedure for the formation and expenditure of funds is determined by the Regulations on the State Employment Fund, approved by the Supreme Council of the Russian Federation on June 8, 1993. In accordance with the Regulations, the Fund is formed from: mandatory insurance contributions of employers, mandatory insurance contributions of employees, allocations from the federal budget and budgets of the constituent entities of the Federation. Additional sources of revenue may be voluntary contributions from legal entities and individuals, as well as other funds.
The amount of insurance contributions of payers to the State Fund for Social Protection is established legislative body on the proposal of the Government of the Russian Federation. For employers, insurance contributions have been determined since January 1, 1996 at 1.5% in relation to accrued wages for all reasons; working citizens do not pay these contributions this year. The same categories are exempt from fees to the Fund as for the Pension Fund. In addition, religious associations and enterprises, institutions and organizations owned by them, created to carry out their statutory goals, are not payers.
GFZN is a combination of the federal part of the Fund and employment funds formed in the subjects of the Federation and local authorities self-government. In this regard, first, compulsory insurance contributions go to the employment funds of cities and districts. Part of these contributions is transferred to the employment funds of the constituent entities of the Federation. The amount of such contributions in cities and regions is established by the relevant higher authorities. representative bodies authorities. Federal part The employment fund is formed through deductions from employment funds generated by the constituent entities of the Federation. SFZN funds are allocated to:
active employment policy programs, including professional education and consulting, job creation and retention, compensation payments and wage subsidies, for the organization public works, relocation of the unemployed to other places;
programs material support unemployed - benefits, financial assistance, early retirement;
information support employment programs;
insurance reserve;
maintenance of the Foundation's employees.
Compulsory health insurance funds of the Russian Federation (MHIF) were formed in accordance with the Law of the RSFSR "On compulsory health insurance of citizens of the RSFSR" (dated June 28, 1991). It defines the legal, economic and organizational foundations medical insurance and is aimed at strengthening the interest and responsibility of both the insured person and the state, enterprise, institution, and organization in protecting the health of workers.
Medical insurance organizations are being created on the territory of Russia, the founders of which are local administration. These Insurance companies can work only if they have the appropriate licenses for compulsory health insurance. In accordance with the Regulations on Insurance medical organizations, approved by the Decree of the Government of the Russian Federation on October 11, 1993, these organizations are required to enter into agreements with medical institutions for the provision of medical care insured under compulsory health insurance, create insurance reserves, protect the interests of the insured.
Compulsory health insurance – component state social insurance, it provides all citizens of the Russian Federation with equal opportunities to receive medical and medicinal assistance at the expense of compulsory health insurance.
To implement the policy in the field of health insurance, Federal and territorial health insurance funds are created as independent non-profit financial and credit institutions. These funds operate in accordance with the Regulations on Federal Compulsory Health Insurance and the Regulations on Territorial Compulsory Medical Insurance, approved by Resolutions Supreme Council of the Russian Federation dated February 24, 1993. The funds are in state property, are not included in budgets or other funds and are not subject to withdrawal.
The Federal Compulsory Medical Insurance Fund, created in accordance with federal law, is intended for:
equalization of operating conditions territorial funds compulsory health insurance to ensure financing of compulsory health insurance programs;
financing targeted programs within the framework of compulsory health insurance;
control over rational use financial resources for compulsory health insurance.
Financial resources of the Federal Fund are generated through:
parts of insurance premiums of enterprises, institutions, organizations and other economic entities, regardless of the form of ownership, for compulsory health insurance in the amounts established by federal law;
contributions from territorial funds for the implementation of joint programs carried out on a contractual basis;
allocations from the federal budget for the implementation of republican compulsory health insurance programs;
voluntary contributions from legal entities and individuals;
income from the use of temporarily free financial resources of the Federal Fund;
normalized safety stock of the fund's financial assets and other income.
The financial resources of territorial funds are the state property of the Russian Federation, are not included in budgets and other funds and are not subject to withdrawal. These funds are generated through:
1) part of the insurance premiums of enterprises, organizations, institutions and other economic entities, regardless of the form of ownership for compulsory health insurance, established by the Parliament of the Russian Federation, as well as funds provided by executive authorities in the relevant budgets for compulsory health insurance;
2) income received from the use of temporarily available financial resources and the normalized safety stock of financial resources of territorial funds;
3) financial resources collected from policyholders, medical institutions and other legal entities and individuals as a result of presenting them recourse claims;
4) voluntary contributions from legal entities and individuals;
5) other income not prohibited by law.
Payers of insurance contributions to the Federal and territorial compulsory health insurance funds are enterprises, organizations, institutions and other economic entities, regardless of ownership and organizational and legal forms of activity, as well as executive authorities that make payments for unemployed citizens(children, pupils and students daytime forms training, pensioners registered in in the prescribed manner unemployed) taking into account territorial compulsory health insurance programs. Payers of insurance contributions to these funds are subject to mandatory registration in territorial compulsory health insurance funds within 30 days from the date of creation of the territorial fund. The object is accrued wages for all reasons.
The insurance premium rate is determined Federal law of the Russian Federation on the recommendation of the Government of the Russian Federation. In 1996, it amounted to 3.6% in relation to accrued wages on all bases in cash and in kind (0.2% goes to the Federal Fund, and 3.4% to territorial funds). Insurance premiums are not accrued for severance pay upon dismissal, compensation payments, the cost of free services provided, dividends accrued on shares, and other payments.
The payer, based on accrued wages for all reasons and current tariff, determines the amount of insurance premium for compulsory health insurance. These contributions are included in the cost of products (works, services).
The payer, except for citizens engaged in entrepreneurial activity, pays contributions once a month within the period established for receiving wages for the past month. Citizens engaged in entrepreneurial activities pay insurance premiums on those types of income and within the same periods as determined by the legislation of the Russian Federation for personal income tax. Individuals who employ citizens under a contract pay insurance premiums monthly until the 5th day of the month following the month of payment of wages to citizens. Executive authorities transfer payments for compulsory medical insurance of the non-working population on a monthly basis in the amount of at least 1/3 of the quarterly amount of funds allocated for these purposes in the relevant budgets, taking into account indexation, no later than the 25th day of the current month.
Payment of accrued insurance premiums is made by the payer without fail by submitting to the bank institution a payment order for the transfer of the insurance premium to the Compulsory Medical Insurance Fund. Without submitting the specified payment orders to the bank financial resources are not issued for wages. The transfer is made from the payer's account to the account of the federal fund or territorial compulsory health insurance funds at the place of his registration as a payer of contributions. Financial sanctions are applied to payers who violate the procedure for paying insurance premiums.
The bank first transfers funds from compulsory health insurance funds to the account of the settlement control center (RCC), managed by the territory administration. The RCC within the territory finances the work of insurance companies licensed to carry out the relevant work.
Control over the timely and correct receipt of insurance contributions to these funds is entrusted to the State tax service RF.
All citizens of the Russian Federation at their place of residence or place of work are given an insurance policy, which means that the citizen receives a free “guaranteed amount of medical services". This volume includes at least " ambulance", treatment acute diseases, services for pregnant women and childbirth, assistance to children, pensioners, and the disabled.

Since 2001, a single social tax instead of scattered payments to social extra-budgetary funds.

Most of The population of Russia is hired workers. For their work they receive wages. The company is obliged to make contributions for each employee

The person registered as also makes payments. Moreover, the amount of deductions does not depend on whether the businessman made a profit or not. Even if the entrepreneur did not conduct any activity during the year, he is obliged to make contributions to extra-budgetary funds:

Insurance transfers must be paid in full by December 31 of the reporting year. Deductions to extra-budgetary funds for 2012 are set at following sizes:

FFOMS - 5.10%;

Social Insurance Fund - 2.9%.

As a result, the insurance burden for employees and individual entrepreneurs in 2012 is 30%. There are no benefits provided for businessmen. The basis for determining contributions is established as of January 1, 2012 and amounts to 4,611 rubles. To calculate deductions for the year, this figure must be multiplied by 12 months.

Distributed into two parts: insurance - 16%, savings - 6%. But when calculating deductions, it should be taken into account that entrepreneurs born before 1967 pay only the insurance part. Younger people make all payments in full size.

Contributions to extra-budgetary funds are made by the following categories of citizens:

Legal entities, as well as citizens who are not individual entrepreneurs. This category makes payments and other benefits to its employees. The payers of contributions in this case are called employers. Most of the payments they make to individuals are employee salaries.

Individual entrepreneurs, notaries, lawyers who are engaged in private practice, but do not make payments to individuals.

Since 2012, employers must make contributions for foreign citizens temporarily residing in the Russian Federation. This year marks another innovation. The list of organizations that have the right to use reduced rates to calculate contributions to extra-budgetary funds has expanded. This:

Pharmacies that pay UTII;

Organizations involved in charity and using the simplified tax system;

Non-profit associations who are engaged in activities in the field scientific developments and research, culture, sports, art, health, social services;

Organizations engaged in (but the exception are enterprises that have entered into agreements with governing bodies economic zones).

If deductions in social funds were not completed on time, then the organization is held liable for this. Special bodies may collect contributions from forcibly. At the same time, fines and penalties will also be assessed.

If contributions to extra-budgetary funds were not made on time, the organization is obliged to pay a penalty for each day of delay. Their size is 1/300 of the refinancing rate Central Bank RF. If the employer does not pay in full or does not make contributions to the funds at all, he is issued a fine in the amount of 20% of the underpaid amount. But when an enterprise with a certain intent has not made payments, extra-budgetary funds have every right accrue additional payment 40%.

Organizations with any form of ownership, except for individual entrepreneurs, are required to submit reports to the Pension Fund by March 1. From January 1, 2012, only payment reconciliation is required.

Each organization is responsible for timely payment and submission of reports. Chief Accountant and leader. When malicious violation they may be subject to administrative and criminal penalties.

These deductions are regulated by the Federal Law of Russia “On the Tariffs of Insurance Contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the State Employment Fund of the Russian Federation and Compulsory Medical Insurance Funds” dated November 20, 1999 No. 197-FZ. According to this Law The following insurance premium rates are established:

1. To the pension fund - 29%:

for employers-organizations - in the amount of 28% of payments for all reasons, regardless of sources of financing, with the exception of payments to individual entrepreneurs;

for employees - 1% of payments accrued in favor of specified citizens for all reasons, regardless of sources of funding.

To the social insurance fund - 5.4% of payments in cash or in kind accrued in favor of employees for all reasons, regardless of sources of financing.

To the employment fund - 1.5% of payments in cash or in kind, accrued in favor of employees for all reasons, regardless of sources of financing, including remuneration under civil contracts, the subject of which is the performance of work and the provision of services.

To compulsory health insurance funds - 3.6% of similar payments (of which 0.2% in federal fund compulsory health insurance).

Tax base for all specified contributions serves as wages accrued to the employees of the enterprise.

Contributions to extra-budgetary funds are paid simultaneously with the receipt of funds from the bank for the payment of salaries to employees.

Tax authorities

In accordance with the Tax Code of the Russian Federation, the right to conduct tax audits is vested in the tax authorities, which include the central office and territorial divisions of the Ministry of the Russian Federation for Taxes and Duties. At the request of the tax authorities, tax police authorities have the right to participate in inspections.

In accordance with the Law of the Russian Federation “On Federal Tax Police Bodies” dated June 24, 1993 No. 5238-1 and Art. 36 of the first part Tax Code The tax police authorities of the Russian Federation have the right:

carry out operational investigative activities in order to identify, prevent and suppress facts of concealment of income from taxation and tax evasion, inquiry and preliminary investigation for which the law falls under the jurisdiction of the federal tax police;

freely enter any production and other premises, regardless of the form of ownership and their location, used by taxpayers to derive income (profit), and inspect them;

check the identity documents of citizens and officials if there are sufficient grounds to suspect them of committing a crime or administrative offense;

introduce its operational employees into the structures of enterprises, institutions and organizations (regardless of ownership) if available sufficient grounds and in cases where obtaining the necessary information about the forms and methods of concealing income from taxation by other means is impossible.

Taxpayers have the right to demand that tax police representatives present their official identification documents. In order to provide tax police officers with any internal documents, other than financial statements, which are public by law, they are required to present an order to carry out the appropriate actions. If we are talking about a tax audit, then this must be an order for the participation of tax police officers in the audit of the organization, signed by the heads of the relevant tax authority and the tax police body. If we're talking about about investigative actions in connection with a counter-inspection of any other organization, there must be an order to carry out the appropriate actions.

If tax police insist on confiscating company documents, then both they and the company’s representatives must be guided by Art. 94 of the Tax Code of the Russian Federation, which states that employees of the inspection body are required to present a reasoned resolution on the seizure of documents, signed by the head of the inspection body. A protocol for the seizure of documents must be drawn up in accordance with Art. 99 of the Tax Code of the Russian Federation, to which is attached an inventory of the seized materials. It must be remembered that documents not related to the subject tax audit, are not subject to withdrawal (clause 5 of Article 94 of the Tax Code).

In addition, according to Art. 94 of the Tax Code of the Russian Federation, when documents are seized, copies must be made and certified official tax authority and transferred to the person from whom they are seized. If it is impossible to make and transfer copies simultaneously with the seizure of documents, the tax authority transfers them to the person from whom the documents were seized within five days after the seizure. The deadline for returning the originals of seized documents to the taxpayer is not established by law. In this case, the specified period should not exceed the reasonable period necessary for the proceedings in the case of tax offense. The exception is when these documents are transferred to law enforcement agencies for investigations into crime cases.

The most effective way to avoid unpleasant relationships with the tax police is to avoid tax violations.

Firstly, you need to establish a strict payment procedure: cash should only be accepted by the travel agency cashier in a specially designated place and only in rubles.

Secondly, it is necessary to clearly and correctly draw up all primary documents (receipt cash orders with continuous numbering, vouchers in the TUR-1 form with continuous numbering, etc.).

Third, strict job descriptions are needed that prohibit company managers from accepting payments from clients and establish personal financial liability for violations committed.

Fourth, pay taxes on time.

Daria Vakhotina, an online accounting analyst at Nebo, talks about existing order payroll and insurance premiums. She also demonstrates specific example, how an entrepreneur should correctly calculate the insurance premiums required for payment, and answers questions from listeners. The webinar was conducted by the company "Sky".

The topic of our webinar today is “Deductions to all extra-budgetary funds.” We will look at two main issues - the procedure for calculating salaries and insurance premiums and see how to calculate insurance premiums using a specific example. By tradition, I ask you to prepare your questions by the end of our webinar, I will be happy to answer them. If there are no objections, then let's begin.

The procedure for calculating salaries and insurance contributions

In general, it is necessary to distinguish who can receive income from which personal income tax must be withheld. Accordingly, insurance premiums are also calculated from this income, which are calculated from the salary and other income of the employee, and are paid at the expense of the employer. In the Russian Federation there are two options. In fact, there are three of them, but the third option is presented as separate for individual entrepreneurs, because they are also residents of the Russian Federation, like ordinary individuals, but have the status of a legal entity. And in a certain sense, they have their own characteristics.

Another type is non-residents of the Russian Federation, they have their own characteristics of withholding tax on personal income. They have their own rate on the income of individuals; accordingly, the amount of salary they will pay will be significantly less than that of residents of the Russian Federation. As for contributions, they are taxed according to in the usual way. In relation to the employee, the organization is tax agent, she holds income tax from the following types income: this can be a salary, bonus, daily allowance, which are paid in excess of the standard.

In the Russian Federation, the standard for daily allowance is set as follows - if a business trip within Russia, then 800 rubles per day, if abroad, then 2500 rubles per day. Personal income tax is also withheld from vacation pay. From remuneration under a civil law contract, sick leave (with the exception of maternity benefits). The list may vary depending on the specifics of the organization’s activities and some additional payments– bonuses for the birth of a child, for an anniversary, and so on, so the main ones are highlighted here.

Personal income tax rates

What general income rates are set for individuals? Before 2015, there were four species; since 2015, there are only three species left. In 2014 there was 9% for dividends, 13% for main types of income, 30% for income from non-residents. And 35% for gifts - that is, for what you received not from a resident in some form or form, some kind of winnings, won the lottery or something else. Since 2015, the dividend rate has been set at 13% of income. That is, there was an increase in the rate. Please pay attention to this.

How to calculate salary payable

In most cases, for some reason, the question arises of what salary should be paid. Many employers make this mistake: they withhold personal income tax, pay full price salary, that is, personal income tax is not withheld. It is strictly forbidden to do this, so I will stop at this point so that you do not make such mistakes.

For example, Ivanov’s salary was set at 20 thousand rubles for August 2015. Moreover, August was fully worked out, that is, there were no sick leaves, vacations, business trips - nothing. Ivanov is a resident of the Russian Federation, that is, his income is taxed at the usual rate of 13%. Accordingly, Ivanov will need to pay 17,400 rubles for August. We multiply 20 thousand of his salary by 13% and subtract the amount of income tax from these twenty thousand rubles. These 17,400 rubles should be divided into two parts, this is not lump sum payment. The break should be no more than 14 days between two payments.

What exactly these two days are is determined internal regulations an organization that independently defines the organization itself for itself. It could be the 1st or the 15th, the 5th or the 20th, depending on what suits you. The most important condition is that there should be no more than 14 days so that the person receives income evenly. Most organizations do it quite simply, that is, they calculate salaries, withhold income tax, and this amount to be paid is divided into two equal parts, paying equal amounts twice a month. That is, the first time is an advance, the second time is a salary.

As for insurance premiums, this slide shows the main types of insurance premiums and the rates for them. This does not mean that all organizations have such contribution rates. They may be higher, they may be lower. Depending on what type of activity you have, what kind of organization it is. For example, a pharmacy organization pays contributions to the pension fund not 22%, but 20%, does not pay contributions to the Social Insurance Fund at all, does not pay contributions to the Federal Compulsory Medical Insurance Fund at all, leaving only the Social Insurance Fund for injuries - 1.2%. That is, such a reduced tariff for pharmacy organizations. In order to practice pharmacy business, this also has its own characteristics. And you must confirm your main activity in order to have the right to apply reduced tariff insurance premiums.

General procedure for calculating insurance premiums

As for the general procedure for calculating insurance premiums. This order installed with us. Insurance premiums are calculated separately based on the base for calculating insurance premiums. This is done every month, accrual occurs on the last day of each month. Payment must be made no later than the 15th day of the month following the reporting month. That is, we must pay for July no later than August 15. IN in this case In August, the 15th falls on a Saturday, so the deadline is moved to the next working day, that is, August 17. In general, it is best to pay before August 15 and sleep peacefully. Therefore, all deductions are made separately every month. If you have employees, then you must create five invoices that must be paid on time.

Let's try to calculate the insurance premium for August, remember the conditions of the previous example. Let us have comrade Ivanov with a salary of 20 thousand rubles. The first thing you need to do before calculating insurance premiums is to determine whether the base accrual of insurance premiums with a cumulative total from the beginning of the year exceeds the maximum base of insurance premiums. Until this year there was a single marginal base for both the Pension Fund and the Social Insurance Fund, for calculating insurance premiums - this is 624,000 rubles. This year they are divided and upgraded. FSS is 670 thousand rubles, Pension Fund is 711 thousand rubles. As for the Pension Fund, 10% of the difference between the maximum and the accrual base is accrued above the maximum base. FSS is no longer accrued above the maximum base.

In this case, as of August, Comrade Ivanov earned 160 thousand rubles. And neither one nor the other base was exceeded, so we accrue at general procedure. Personal income tax has already been withheld, so we only charge insurance premiums. Starts with a contribution to insurance part pension will be 4400 rubles. Similarly, we simply multiply the accrual amount and the accrued salary amount by the corresponding tariff. I think there is no need to explain this separately, and we will move on.

As I already said, contributions are not accrued to the Social Insurance Fund in excess of the maximum base, that is, as soon as the base exceeds the maximum, we stop accruing contributions to the Social Insurance Fund. Before this, we charge at a rate of 2.9%. This is, of course, in general case- if the organization pays the appropriate fees.

For the Federal Compulsory Medical Insurance Fund, there is no maximum base for calculating insurance premiums for 2015. That is, for the entire amount of remuneration that was paid to an individual, insurance will be calculated and transferred compulsory medical insurance contributions. That is, it does not matter how much taxes are accrued on an accrual basis from next year, we also continue to charge the Federal Compulsory Health Insurance Fund at a rate of 5.1% or whatever is set for you.

As for the Pension Fund, we set 10% above the limit, that is, this rate is applied to the difference between the maximum base and the accrual base. For example, an employee earned 800 thousand rubles for reporting period. In the Pension Fund of Russia we have a maximum base of 711 thousand rubles, respectively, the base for accrual at a rate of 10% will be 800 minus 711 thousand rubles. We show this on this slide, we also show the calculation according to marginal rate. In the FFOMS we also pay in the usual way, taxed at a rate of 5.1%. Contributions to the Social Insurance Fund are no longer accrued, since the maximum base has been exceeded. We also continue to accrue injuries as usual.

I also want to draw your attention to the fact that at the beginning of the webinar I talked about individual entrepreneurs. If an individual entrepreneur is not registered with the funds as an employer, then he, accordingly, cannot hire anyone and pay insurance premiums for them. In order to hire someone, he separately needs to register with the funds as an employer, and in general he pays insurance premiums for himself in fixed size. For 2015, this amount is 22,261 rubles 38 kopecks. It is calculated based on minimum size wages multiplied by the rate and multiplied by 12 months. This amount must be paid no later than December 31, 2015.

Answers on questions

There is a question about how to compensation payments contributions are calculated. It depends on the compensation for what. They are different: if we mean compensation for business trips, then insurance premiums are not charged, the cost of travel and the cost of delivery to work are simply compensated. If you pay an employee’s travel expenses every day, then as far as I know, they will be paid in accordance with the general procedure. That is, included in the cost, in the salary amount.

There is also a point that some organizations reimburse the cost telephone conversations to reimburse the cost of telephone calls. Especially if you have general system taxation, then you definitely need an order that you reimburse the cost of telephone expenses to the employee and the validity of these expenses. Because if the tax office has questions, you will definitely have to confirm this with the tax office. Especially if your income exceeds your expenses.

Every quarter from this year, the tax office asks us for an explanation if you have incurred a loss during the reporting period. After you have passed tax return for income taxes, carried out desk audit, after which you will be sent by mail and via electronic communication channels requests for clarification or provision adjustment declaration for income tax, due to the fact that you have identified a loss for the reporting period.

In addition, I wanted to tell you that insurance premiums are fixed individual entrepreneurs who pay for themselves. Entrepreneurs using a simplified taxation system can reduce their tax at the income rate by the amount of fixed insurance premiums, but not more than 50%. This is also stated in our legislation.

As for a civil law contract, there is a special order. The determination of insurance premiums is done as follows: it is necessary to withhold personal income tax at a rate of 13%. There will also be a Pension Fund of 22%, and 5.1% - this is our FFOMS. Injuries are not subject to Social Insurance Fund. Moreover, in terms of injuries GPC agreement will be taxed only if it is specified in the contract itself. In all other cases this simply will not happen. That is, in theory, a civil law agreement and a work contract that is concluded are often much more profitable from the point of view of paying insurance premiums for the employer. But do not forget to withhold personal income tax on such agreements.

If you have no more questions, thank you for your attention!