Employee payments. How much tax does an employer pay for an employee? Pension Fund. Social Insurance Fund. Compulsory Medical 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 regulations. The employer acts as an intermediary between the state and the employee. Everyone knows about the famous 13% personal income tax. But how much does an employee really cost an honest employer?

Insurance payments

Starting from 2017, contributions for employees are transferred to the Federal Tax Service (FTS) and to the Tariffs, which are set every year by the government of the Russian Federation, are general. This year it is necessary to list:

On pension insurance - 22%,

For compulsory medical insurance - 5,1%,

In the FSS - 2.9% (excluding contributions in case of industrial injuries).

Employers with benefits can find them in the tax table.

There are also reduced rates they are presented in the table below.

All questions social insurance were regulated by Federal Law No. 212. This year it was replaced by Chapter 34 419-425 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 general case the object of collection of insurance premiums are any payments intended for individual. And the base is the amount of payments taken for a certain time period, separately for each insured person.

Personal Income Tax

This is one of the direct taxes. Calculated in percentage from total income net of tax-exempt amounts. These include royalties, profits from the sale of real estate, bonuses, gifts, winnings, paid sick leave, etc.

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

As you know - 13%. In some cases the tax base can be reduced through tax deductions. They apply only to income taxed at a rate of 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 an employee (taxpayer) who is charged with the obligation to transfer contributions to the state budget. Usually tax agent recognized by the employer. He withholds a certain amount and transfers it to tax office at the place of registration of the organization (company, individual entrepreneur) on the day the salary is transferred to employee cards.

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

Social Insurance Fund

Payments, according to the norms of the law, are carried out by the employer. The FSS tax is distributed among social funds. These contributions entitle citizens to special occasions receive cash benefits. For example, when:

Loss of a breadwinner

Getting a disability

the birth of a child,

Reaching retirement age.

Obtaining the status of a low-income or large family.

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

The rate of contributions to the FSS depends on the level of harmfulness in production.

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

Dangerous (+8%),

Harmful (+7.2%),

Permissible, as well as optimal (+0%).

Work injury insurance premiums must be paid 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 a non-working day (for any reason), then it can be transferred to the first working day. This rule does not work everywhere. For example, payments for received industrial injuries must go forward, that is, when hit last day payments on a weekend/holiday they must be made the day before.

Accounting for contributions to the FSS is kept separately for each employee. Late contributions 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 non-state and state nature. Most often these funds health insurance and social, as well as Pension Fund. For example, social fund will make payments to an employee who is injured during work activities.

Conditional payments remain on the accounts of the organization (company, individual entrepreneur). They are designed to provide an adequate standard of living for dependent workers, for example after an injury at work. And:

child care allowance,

Compensation moral damage(the amount of payment is determined only by the court),

Payment to employees who left due to redundancy or in the event of liquidation of the enterprise.

RF Pension Fund

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

Federal Compulsory Medical Insurance Fund

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

This fund was created for financial aid with problems that lie in the plane of medical care. Thanks to the current regulations And federal law any citizen of our country can receive qualified medical and / or medical assistance.

Contributions to the compulsory health insurance fund are intended for:

Unemployed labor activity population, including children,

Collateral medicines ,

Implementation of mandatory insurance measures accepted for implementation.

FFOMS - federal property

The reason for this is a number of tasks assigned to it, directly related to social protection population, preserving its health, well-being and providing certain services.

The Mandatory Health Insurance Fund supervises the efficiency of spending Money coming to the accounts. Reporting is also prepared, which is reviewed and approved by the Government of the Russian Federation. All monetary transactions conducted by the fund are controlled and regulated by the Federal Treasury.

Since the beginning of 2017, the sphere of social insurance has become subordinate to the Federal tax service. Changes are non-cardinal. They only affected the reporting procedure.

Preferential categories of income

Federal legislation provides for a number of categories of income of an employee who are exempt from paying contributions to off-budget funds. These include:

Financial compensation, for example, in connection with dismissal;

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

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

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

IP

And how much taxes does the employer pay for the employee, if the first one is an individual entrepreneur? Entrepreneurs without education legal entity pay insurance premiums fixed size. They are calculated from the level minimum size wages (SMIC). The rate is still 26% in and also 5.1% in FFOMS. And the payment amount has changed, as the minimum wage has increased. In 2016, it was 6,675 rubles, today - 7,500, and from July 1, approved by the government - 7,800.

The individual entrepreneur does not transfer the FSS tax.

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

Features of the simplified taxation regime

USN is preferential. Therefore, payments are calculated differently. This applies to the types of activities listed in article 58 212 federal law(production of toys or goods for sports, construction, education, etc.).

legal entities, and individual entrepreneurs those making payments in favor of citizens are exempted from contributions to the FFOMS and the FSS. The percentage transferred to the Pension Fund has been reduced for them to 20%.

Nuances of accounting

Taxes are calculated separately for each employee. First, it is necessary for the employee to know how much taxes the employer pays for him in various funds. Secondly, there are certain limits, after which the percentage of transferred contributions is reduced. For example, if the total taxable income exceeds 796,000 rubles, then payments to the Pension Fund are reduced to 10% (but this does not apply to entrepreneurs working under the simplified taxation system).

The limit for transferring taxes to the FSS is set at 718,000 rubles. After this amount, contributions to the social insurance fund are terminated.

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

Salary: which shade to choose

Unofficially in our country there are three types of wages: "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 the order for employment and employment contract. "White" salary may consist of:

premium payouts,

Allowances for degree, experience, quality mark, etc.,

vacation,

District coefficient (increases wages, compensating for heavy climatic conditions in which to work)

Hospital.

Employers do not like the "white" salary because of the "headache" with taxes. Employees feel safe with her.

"Gray" (or salary in an envelope) does not reflect part of the money earned. Employees of organizations and firms that practice such payments receive officially small salaries, and additional payments that are not reflected in the accounts in any way are issued in envelopes. Naturally, the employer deducts much smaller amounts to various funds. The employee in this case does not have proper protection. For example, there are cases when money in envelopes is “forgotten” to give out.

The concept of "black" wages appeared in 1996. It both then and now means an undocumented salary. What taxes does the employer pay for the employee in this case? It is clear that none. Naturally, as for the payment of maternity or annual leave, sick leave, etc., there is also no question.

Have a big list. They include not only those payments that are related to production. Also, the individual entrepreneur is obliged to pay contributions that are directly related to the number of employees in the state. They are established in the relevant laws of the Russian Federation. For example, in Chapter 23 Tax Code.

Tax rate and insurance premiums

The obligations of the employer include not only the payment of salaries to their employees, but also contributions to funds, which are called extrabudgetary. These are pension and insurance contributions. The pension fund rate is 26% and the health insurance tax rate is 5.1%.

The amount that needs to be paid to the entrepreneur is calculated from the level of the minimum wage, established by the state. On this moment interest rates are charged from 7.500 rubles. This is the minimum wage adopted on July 1, 2016.

note

Any entrepreneur is obliged to make payments to the Pension Fund, regardless of whether he has employees in the state and whether his production is operating. He must make contributions in any case, and their amount reaches 19,626.48 rubles.

Also an entrepreneur, according to current regulations NK is obliged to pay at a rate of 1% from any amount of income that exceeds 300,000 rubles. But it is worth saying that such accruals have an upper limit. In 2017, individual entrepreneurs are required to pay no more than 154,851 rubles to the Pension Fund.

The taxes that an individual entrepreneur pays to such extrabudgetary funds as PF or FSS are levied on the wages of all employees enrolled in the state. In the event that an individual entrepreneur hires a new one, he is obliged to send a notification to the Pension Fund. If there was no such notification, then significant fines will be imposed on the entrepreneur.

Everyone who has a valid Russian Federation knows that the so-called income tax, personal income tax. Many people think that his rate is the same for all employees and equals 13%. But in fact, there is a difference between the tax paid by residents of the Russian Federation and the one that is paid simply legally working in the state. For the last personal income tax rate will be 30%.

Important fact

Some workers may exercise the right to tax deduction. For example, for property, which are described in article 220 of the Tax Code. If the employee uses such a deduction, then personal income tax will not be charged or even reimbursed.

The employer actually performs the duties of a tax agent for his employees. He must charge them personal income tax salaries and send it to the budget. He is also required to complete the appropriate forms. tax report. In 2017, this is . But they must also submit special form 6-NDFL, which is sent quarterly. And if the production employs more than 25 people, then it must be sent only in electronic form.

If you look, then payments to extra-budgetary funds are not tax contributions. But, on the other hand, the employer is legally obliged to pay for them, otherwise sanctions from the state will be imposed on him, up to impressive fines.

Special payout options

But not everyone pays the same rate. It differs, depending on the form of organization that is used in production and its location. Enterprises located in the Crimea, Vladivostok or Sevastopol pay the following stock rates:

Important fact

Companies working in the field of IT development can receive some tax breaks. To do this, you need supporting documents that they receive accreditation from the state.

Contributions and the existing procedure for their payment

Contributions are calculated individually, from the salary of each employee, but are paid a single sum from all employees and for the entire reporting period.

The contributions to be paid to the Social Security Fund may vary. It all depends on the number of disability or. All payments that are made to off-budget funds must be rounded. If the amount required contribution less than 50 kopecks, then towards the entrepreneur, and if more than 50 kopecks, then towards the state.

Since 2017, insurance and funded part payments. They are all made in one payment, to the insurance part of the pension, and then the Pension Fund itself redistributes the funds.

Contributions that go to cover the risk of injury must be paid monthly. Deadlines are set in the FSS, but if you have perpetual contract, then payments must be made on the day the employee receives his wages.

Receiving wages is the same profit as any other. In accordance with Russian legislation income must be taxed. Usually, the employee receives wages from the employer already taking into account the deducted taxes that the employer pays. The employer pays part of the taxes from the employee's due wages (that is, pays tax for the employee), and part of it is paid from the profits of the enterprise.

The tax paid by the employer for the employee from his salary is called personal income tax (PIT). This tax is 13%. It is deducted and paid by the employer from the employee's salary, prescribed in the employment contract. That is, if the salary of an employee is thirty thousand rubles, then, taking into account the personal income tax of 13%, the employee receives twenty-six thousand one hundred rubles in his hands. Personal income tax as well as its size (13%) is mandatory throughout the territory Russian Federation for all employees, regardless of which enterprise they work in and what legal form this enterprise has.

Apart from personal income tax employer also makes other payments and deductions related to the payment of wages by the employee, that is, related to the fact that the employer hires the employee to carry out the activities of his organization.

The list of these payments and deductions, as well as their size, may vary depending on the type of activity of the organization. To payroll taxes paid by an employer from own funds(funds of the organization) are insurance and savings contributions to the Pension Fund ( compulsory insurance). Their size is 26% of the employee's salary. This is followed by contributions to the Social Insurance Fund. Their size is 2.9%. If the activity of an employee in the enterprise is associated with the risk of accidents and occupational diseases(For example hazardous production) then the legislation also provides for additional deductions as insurance against accidents at work and occupational diseases. The amount of such contributions is from 0.2% of wages and more, depending on the type of activity of the enterprise.

Then there are contributions to the Federal Health Insurance Fund, which are 3.1%, as well as contributions to Territorial fund health insurance in the amount of 2% of wages.

The above taxes and deductions indicate standard sizes tax rates. Payroll taxes are paid once a month, no later than the 15th day of the month following the calculation month.

Depending on what the company is engaged in, that is, what type of activity it carries out tax legislation reductions in tax rates and deductions are envisaged. But it should be remembered that the personal income tax of 13% remains unchanged regardless of the type of activity.

In fact, a person, as an employer, pays only one tax - income tax. This tax is called personal income tax (PIT) and is paid not from the pocket of the employer, but deducted from the employee's salary in the amount of 13% of his salary specified in . That is, the state taxes the income of the employee, and the employer, as it were, is a tax agent for an individual hired by him.

Personal income tax changes

The UST was intended to raise funds for the realization of the rights of citizens to social, pension and medical support. However, from January 1, 2010 this tax ceased to exist. Instead, there appeared insurance payments to off-budget funds under the following items:

• in Russia: insurance part pensions, the funded part of the pension;
• V Federal Foundation Mandatory: health insurance;
• to the Fund: insurance for temporary disability, insurance against accidents at work.

personal income tax from the employee's salary
+
Employer's expenses = PFR + FSS + FFOMS

pension care

The most significant are payments to the Pension Fund. The Pension Fund also pays contributions to the FFOMS. The FIU sets the following tariffs for 2013 ( interest rate from an employee):

1. For employees born in 1966 and older: the insurance part of the pension - 22%; health insurance - 5.1%.
2. For employees born in 1967 and younger: the insurance part of the pension - 16%; the funded part of the pension - 6%; FFOMS - 5.1%.

Social guarantees

The employer gives the "full social package" not out of the kindness of his soul, but according to the law and the obligation to pay contributions for employee temporary disability insurance. These payments guarantee the employee's pay and vacations by the Social Security Fund. In 2013, the amount of the contribution is 2.9% of the employee's salary specified in the employment contract.

Expenses under the item "insurance against accidents at work" defined by the class occupational risk . For 2013, there are 32 classes. Minimum bet according to the tariff is 0.2% of the employee's salary, the maximum is 8.5%.

To find out what class of professional risk does the company belong to, you should contact a specialist or directly to the FSS.

Having answered the question: “What taxes does the employer pay?”, It is not difficult to calculate “How much?”. From 30.2 to 38.5% of the employee's salary (paid from the organization's funds) plus 13% (from the employee's salary). The cost of labor of each employee increases by a third of his salary.

What taxes does an employer pay for an employee in 2017? Tax is a headache. Every employer and businessman will answer you the same way. You can't just take it and not pay taxes. You cannot force a person to pay taxes for himself. The management of companies are trying in different ways to circumvent the state. Set created printed publications, a lot of information has been written on the Internet on how to avoid taxes for an employer, how to spend less money.

As a result of various schemes, frauds, a black salary was born that kills an employee. Such payments deprive a person of privileges.

But in principle, if you figure it out, if the specialist is competent, then deductions can be made from the black salary to your personal bank account.

Still a little off topic. In Russia, there must be white payments from the employer, otherwise it is difficult to exist without due payments By sick leave, decrees, and so on. Let's use an example to find out exactly how much an employee of a company earning 40,000 per month will cost.

It is not possible to understand this right away, there are calculations and they must be followed. There is a tax that is taken from each working person - this is 13%. But this tax is not paid by the employer, but by the specialist himself. That is, a simple calculation is made - this is 40,000 - 13% \u003d 5200, and now we subtract this amount from the total, we get 34,800 rubles, this is how much the employee who paid the tax will receive in his hands. The employer is required to pay the following amounts for your employee:

• PFR - 26%;
• FSS - 2.9%;
• MHIF - 5.1%.

Again, the manager spends these amounts not from his own pocket, but from the employee's pocket, so to speak. Namely, 34% of the entire salary will be withheld from the employee. But there are also other payments - these are insurance premiums, VAT, simplified tax system, all these contributions hit the employer's pocket.

For example, if you delve into the details, you get something like this. The manager hires a person to earn 30,000 rubles, while the 13% tax is not paid, the company's management will be required to pay 50,000 rubles for their person various contributions, taxes. If the salary is higher, then the budget for the employee is larger. At the same time, the employer pays for communications and other needs.

Among other things, the state increased the percentage of insurance premiums. Businessmen were greatly hurt by this, and in fact, it hits hard on the pocket. But gradually considering all the payments, the state came to the conclusion that it is still necessary to lower the rate and give business an opportunity to develop.

Of course, the employer's taxes for his employee are large, but after all, each specialist brings a profit to the management and not a small one. Taxes need to be paid only once a quarter or a year. During this period, you can competently manage finances, you need a professional economist, accountant.

Today, businessmen pay 6% of their income if they are on a simplified taxation scheme and 15% if they are on a full one. All other payments are PFR, FSS, MHIF paid by a professional from their own earnings, as well as 13%.

I would also like to note that the employer today pays taxes according to a fairly simple scheme, the government takes care of businessmen and entrepreneurs. If there are employees in the IP, then the IP provides information about them to the FIU RSV - 1 until April 1. And also in tax authority 2NDFL.