Insurance premiums: who, when, how much. Annual payments for an insurance pension to the PFR Insurance premiums for compulsory pension insurance ops

Since 2015, established two limit values ​​of the base for calculating insurance premiums:
1) for the PFR - 711,000 rubles.
2) for the FSS - 670,000 rubles.

An employee of Svetly Put LLC from the beginning 2015 year, a salary in the amount of 680,000 rubles was accrued.
At the same time, he also performed work under a work contract, the amount of remuneration for which amounted to 70,000 rubles.
We will determine the basis for calculating contributions to each fund and the amount of contributions itself. FIU.
Contributions to the PFR at a rate of 30 percent are subject to employee income not exceeding 711,000 rubles.
In excess, that is, from an amount equal to 39,000 rubles. (680,000 + 70,000 - 711,000), contributions must be paid at a rate of 10 percent.
In total, pension contributions in the amount of 217,200 rubles will be accrued. (711,000 rubles x 30% + 39,000 rubles x 10%). FFOMS.
Contributions are levied on all payments in favor of employees.
That is, the base for this employee will be 750,000 rubles. (680,000 + 70,000).
The amount of contributions will be equal to 38,250 rubles. (750,000 rubles x 5.1%). FSS.
Payments under a civil law contract are not included in the base of contributions to the FSS.
That is 70,000 rubles. are not subject to contributions.
Exceeding the salary limit in the amount of 10,000 rubles is also not subject to contributions. (680,000 - 670,000).
The accrued amount of contributions will be 19,430 rubles. (670,000 rubles x 2.9%). Injury.
Limit for the Social Insurance Fund = 670 thousand rubles. NOT applies to injury contributions
(These contributions are paid from all payments, as before, there are no restrictions for them).

Each employee costs the employer more than the monthly salary fixed in the contract. If the employee pays personal income tax (in the amount of 13%) from his earnings on his own, then the employer pays all pension and insurance contributions from his own pocket.

Every month, from the employee's salary (from the amount of salary, bonuses and other payments), the employer is obliged to transfer 22% to the Pension Fund, 5.1% to the MHIF, and 2.9% to the FSS. Thus, in addition to the salary that is given to the employee, another 30% is transferred to the budget. The employer must make payments to off-budget funds by the 15th day of the month following the reporting one. With a salary above the limit (in 2014 it is 624 thousand rubles), he transfers contributions to the Pension Fund at 10% tariffs.

These rules are applicable to all organizations and individual entrepreneurs with employees, regardless of the taxation system (OSNO, UTII or STS). For some organizations preferential rates of insurance premiums are established. For example, for IT companies, the rate in the PFR is 8%, 4% in the MHIF and 2% in the FSS. For certain types of activities for companies on the simplified tax system (for example, construction companies), the tariff in the Pension Fund is 20%, contributions to the FSS are paid only for injuries. Skolkovo residents also have benefits - they pay only 14% to the Pension Fund.

For all accrued and paid contributions, employers are required to submit quarterly reports to the FIU and the FSS.

Previously, all contributions to the PFR for employees born before 1967. were divided into two payments - into the funded part of the pension (6%) and the insurance part (16%). Since 2014, all insurance premiums have been paid in a single payment for the insurance part (at BCC 392 1 02 02010 06 1000 160).

Since 2014, insurance premiums for the media have also increased by 2% and benefits for engineering organizations have been abolished.

Insurance premiums in 2014 for individual entrepreneurs

Individual entrepreneurs do not pay their own salaries, so they pay fixed contributions.

In 2014, the rules for paying individual entrepreneur contributions for themselves changed, now their size depends on the amount of income received.

Contributions for individual entrepreneurs with income up to 300 thousand rubles. are calculated according to the formula: 12 minimum wage * 26%. Taking into account the fact that the minimum wage for 2014 is set at the level of 5554 rubles, the amount of contributions will be 17328.48 rubles. Thus, for small entrepreneurs, the amount of contributions in relation to 2013 was reduced by almost two times from 35667.66 rubles. in 2013

For individual entrepreneurs with an income of more than 300 thousand rubles. will be 12 minimum wages * 26% + (income - 300,000) * 1% but not more than 12 minimum wages * 8 * 26% (142,026.89 rubles).

Contributions in the amount of 17328.48 rubles. must be paid before the end of December 2014 to the FIU, another 3399.05 rubles. - transfer to the MHIF.

1% of the amount of income over 300 rubles. The individual entrepreneur is obliged to transfer before April 1, 2015. Information about the income of the individual entrepreneur PFR will be received from tax authorities on the basis of the submitted declarations.

From 01/01/2014, insurance premiums for compulsory pension insurance are transferred to the Pension Fund of the Russian Federation in a single payment without a breakdown into insurance and funded parts (Article 22.2 of Federal Law No. 167-FZ of December 15, 2001). We will tell you about accumulative contributions to the Pension Fund in 2016 in our consultation.

Mandatory savings contributions

In 2014 - 2018, for organizations and individual entrepreneurs that make payments to individuals and are not entitled to reduced tariffs, the following tariffs for insurance premiums for compulsory pension insurance are applied:

The maximum value of the base for calculating insurance premiums to the Pension Fund of the Russian Federation in 2016 is set at 796,000 rubles (Government Decree No. 1265 dated November 26, 2015).

The PFR distributes the amount of insurance premiums transferred by a single payment document to the insurance and funded parts of the employee’s labor pension independently, taking into account the pension option chosen by such an employee.

If the policyholder repays the debt on funded contributions formed before 01/01/2014, then this amount must be paid by a payment order separate from the insurance part according to the following CCC:

Voluntary funded contributions to the PFR

In 2016, the employer can transfer funds to the funded part of the employee's pension:

• at their own expense, if such an obligation is provided for by the order of the employer or the labor (collective) agreement (clause 1, article 8 of Federal Law No. 56-FZ of April 30, 2008);
• at the expense of the employees themselves on the basis of their applications (

You need to think about your future now. Even if the pension is still far away, its size depends on contributions to the pension fund (PF), which are already made by the employer today. So, what is an OPS and the nuances associated with it, we will describe below. We also focus on the important points of this reform.

What's this?

PSO insurance premiums are payments that form a pension fund, guaranteeing every worker the right to receive pension benefits when he reaches the appropriate age.

The amount of the contribution is calculated for each employee separately and depends on the size of the salary. Please note that the mandatory insurance premiums are fixed at the state level.

Employers pay them forcibly, and if the payment is not received on the PF account in a timely manner, the employer will face penalties.

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Terms

In the Russian Federation, the OPS system has been operating for 15 years. This approach is used today to form pensions for the majority of working citizens of Russia.

The foundation of the future pension is insurance transfers, which are paid by the employer in the Pension Fund for each employee. The amount of such a contribution is 22% of the salary.

The individual insurance premium rate for the OPS is taken into account on the personal personal account of the insured citizen, which can be obtained from the Pension Fund when applying for a job or by contacting the territorial pension fund on your own.

Design rules

As mentioned above, SNILS is drawn up by the employer at the conclusion employment contract or upon personal appeal of a citizen to the Pension Fund.

If the document is drawn up by the employer, then he has two weeks during which he is obliged to apply to the Russian Federation with an employee questionnaire.

A certificate of OPS and SNILS is produced for no more than three weeks. After that, the PF transfers the documents to the employer, and he - to the employee.

If SNILS - a green plastic card - is lost, it can be restored by writing an application to the personnel department, or by contacting the Pension Fund personally. The duplicate is made one month.

Where is it issued?

Employers are fundamental participants in the pension system of the Russian Federation. The premiums paid by companies are the future pensions of their employees.

In turn, the Pension Fund, into which payments are received, is the administrator of contributions for medical and pension insurance.

The sizes of transfers of the main categories of payers for 2020 are indicated in the table below:

Insurance premiums for compulsory pension insurance

Insurance premiums - payments transferred on a mandatory basis to the budget of the Pension Fund. The ultimate goal of these payments is to receive pensions under the OPS.

Insurance premiums for citizens of the Russian Federation working for hire are paid by the employer no later than the 15th day. Individual entrepreneurs, notaries, lawyers transfer fees in a fixed amount.

Employers transfer monthly to the pension fund - 22% of the salary of each employee. Further, contributions are converted into points and form a future pension.

Do you want to know what is the indexation of old-age pensions for working pensioners? For information, you need to go to.

If you are looking for information about that, then you should follow the link provided.

State pension insurance

Today in the Russian Federation, three types of pension provision can be distinguished:

1. State - payments are made at the expense of the budget. This type of pension is assigned to civil servants, including the military, employees of law enforcement agencies, cosmonauts who suffered as a result of a radiation or man-made disaster, as well as their families, disabled citizens who are not entitled to a labor pension.
2. Mandatory - paid at the expense of insurance premiums and includes an old-age labor pension, consisting of an insurance and funded part. Only persons registered in the OPS system are entitled to this type of pension.
3. Non-state - pensions that are paid on the basis of agreements with non-state pension funds and financed by employers, employees, as well as investments.

Law

The procedure for calculating and transferring contributions to the PF for a mandatory PS is provided for by a number of laws and other regulatory documents.

To date, this issue is regulated:

• the Constitution of the Russian Federation;
• the Labor Code of the Russian Federation;
• the Tax Code of the Russian Federation;
• Federal Law No. 212.

The budget of the pension fund is annually formed on the basis of a special law. The activities of the PF are regulated by a decree of the government of the Russian Federation.

Percent

Each employer is obliged, at his own expense, to transfer an insurance premium to the territorial pension fund - 22% of the employee's salary.

Many people still ask the same question, how this percentage is distributed between the funded and insurance pensions. Until 2014, the distribution was as follows: funded - 6% and insurance - 16%.

Since 2014, the funded pension has been “frozen”, and the entire contribution, which is 22%, is paid into the insurance pension account.

Please note that an individual has the right to manage a funded pension and can transfer it to a non-state pension fund.

You can get advice on how to do this by contacting the PF personally or by studying the information on the PF official website.

Amount of contributions

It is necessary to pay contributions to OPS and CHI on a monthly basis, no later than the 15th day.

The fees for 2020 are as follows:

• basic tariff for OPS - 22% of the salary;
• +10% - if the base value is greater than the set value;
• health insurance - 5.1%.

Please note that currently 796 thousand is the limit for which the insurance premium is charged.

Calculation

Since 2002, the pension of all working citizens of the country has been formed according to a new principle.

Every employed citizen must register with the OPS. This system obliges each employer to pay mandatory contributions to the pension fund for each employee.

Currently, the contribution rate is 22% of wages.

Insurance premiums received by the PF are recorded on the personal personal account of each citizen.

Subsequently, insurance premiums are converted into special points. The size of the future pension depends on the number of points, seniority.

List of documents

It is necessary to issue an OPS certificate and receive a “green card” of SNILS in the Pension Fund. To do this, you must fill out an application and provide a civil passport.

Persons under the age of 14 must come to the PF with one of the parents with a birth certificate.

If a to an individual If you are over 14 years old, you can apply to the PF fund on your own.

Please note that when applying for a job, the employer must independently submit an application for inclusion in the OPS system of his employee and obtain a certificate of OPS and SNILS within 2 weeks.

Requirements for recipients

The legislation clearly defines the payers of the insurance premium:

• a person who makes a payment or any other remuneration to citizens;
• organization;
• an individual who is not an individual entrepreneur;
• notary, etc.

Remember that if the payer belongs to several categories, insurance premiums are paid for each.

Timing

The transfer of mandatory insurance premiums is made for the previous month no later than the 15th day.

If the end date falls on a weekend or non-working day, payment must be received on the next business day.

Please note that if the employer accrued, but did not transfer the contribution within the period specified by law, then the payment is recognized as arrears and is subject to immediate collection.

Pros and cons

Since 2002, the formation and deduction to the Pension Fund has been carried out according to new rules. For the past 15 years, every citizen of the Russian Federation has been required to register with the Pension Fund and obtain a certificate of OPS and SNILS.

On the personal account of each citizen of the Russian Federation, contributions and insurance experience are taken into account.

In the future, when an insured event occurs or the age at which a citizen has the right to retire is reached, the Pension Fund promptly accrues a pension, and, if necessary, recalculates.

People working in Russian Federation, become participants in the system of compulsory pension insurance (OPS). This choice allows you to hope to receive money in the event of an insured event. The fundamental concept of the OPS is the insurance premium for compulsory pension insurance. Let's consider how things are going in terms of financing the PFR in 2020, who is entitled to benefits, what the tariff depends on.

Principles of the OPS system in the Russian Federation

The pension insurance system is a set of measures covering all participants in production activities. It is based on the principle of solidarity, which means the joint purposeful activity of such participants:

1. Insured persons - workers of all levels and spheres;
2. Insurers are bodies that charge payment for work:
   • enterprises and organizations;
   • individual entrepreneurs (IP);
   • individuals using hired labor;
   • self-employed citizens;
3. Policyholders - organizations providing accounting and distribution of contributions:
   • Pension Fund of the Russian Federation;
   • non-state pension funds (NPF).

Important: all the listed participants in the NPS perform one task - they create a budget base for providing benefits to disabled citizens. Each law has its own role to play.

The principle of accounting for the contribution of citizens to pensions

The following fundamental principle of the GPT concerns the fairness of accounting for the contribution of insured persons to the solidarity budget:

1. everyone registers individually and receives a personal personal account;
2. insurance payments are accepted to the solidary budget in person;
3. the system records data on periods labor activity workers;
4. based on the information received, the pension coefficients of each participant are determined;
5. the latter are recorded in the system with a running total up to:
   • the moment of granting the pension;
   • after, subject to continued employment.

Important: in order to receive security in the event of an insured event, a citizen must register with the OPS. At the same time, a certificate of the established form (SNILS) is issued to the participant.

Pensions are assigned to participants in the MPI system in the event of:

• incapacity for work due to:
  • age
  • health (disability);
• loss of a breadwinner.

The meaning and definition of the concept of "contributions to the Pension Fund"

The funds paid for the worker to the solidarity budget of the OPS are called contributions. Their accrual correlates with any amount accrued to a person:

• salary;
• allowances;
• premiums;
• rewards and the like.

Definition: insurance contributions to the pension budget are payments that form the basis of the future pension. They are calculated as a percentage of the official earnings of the participant in the OPS.

The following can become participants in the pension mechanism of the Russian Federation:

• citizens of the country;
• foreigners (with the exception of highly qualified specialists);
• persons without citizenship.

At whose expense payments are made

The payer of contributions is always the issuing authority. wages. His responsibilities include:

1. calculation of the amount of the contribution of each employee to the FIU;
2. money transfer according to the schedule (for insurance companies - monthly);
3. document management with the fund.

Important: transfers to the GPT are a separate item of expenses for the enterprise. Money is not taken from the employee's earnings, but allocated from the budget of the enterprise.

Thus, the following insurers bear additional costs under this item:

1. Enterprises and organizations (legal entities);
2. Individual entrepreneurs and individuals using hired labor.

Self-financing payments:

• Individual entrepreneurs who do not resort to the services of hired workers;
• self-employed citizens.

Attention: sometimes the policyholder falls into two categories at once. By law, he is obliged to make a contribution for each article separately (there is a decision of the Constitutional Court of the Russian Federation that recognizes this provision as unconstitutional).

Insurance payment rates

When reforming the insurance mechanism in case of disability, the legislator provided for the possibility of participation in the distribution of contributions to the PFR by the worker himself. The essence of the innovation is:

1. the employer is obliged to transfer amounts equal to 22% of the accrued wages:
   • 6% of it always goes to repay the current costs of benefits;
   • the rest can be disposed of by the worker:
     • allocate 16% in full to insurance;
     • or distribute them like this:
       • 10% - insurance part;
       • 6% - cumulative.

Attention: citizens born after 1966 are entitled to the formation of savings.

Who is eligible for the surcharge

For people employed in hazardous and hazardous industries, the employer deducts increased amounts to the FIU. This rule has been applied since 2013. At the same time, the amount of the additional tariff is determined on the basis of a special assessment of working conditions (Law No. 426-FZ). Its purpose is:

• ensuring the safety of workers;
• establishment of a production hazard class to compensate for harm to the health of people involved in the labor process.

The calculation of the additional tariff is connected with the availability and results of a special assessment. Namely:

1. If a severity class is assigned by the final act, then an additional amount of 8 to 2% of earnings is transferred to the employee’s personal account in the OPS (depending on the specific hazard indicator);
2. If the special assessment is not carried out, then the amount of the additional tariff is determined by the Lists professional activity established by the Government of the Russian Federation:
   • Schedule 1 accrues 9%
   • for the rest - 6%.

Attention: a specialized organization is involved in the special assessment. It is supposed to be carried out at least once every five years or when creating new jobs. Download for viewing and printing:

What are insurance payments in 2020

The usual (22%) amount of the contribution has a threshold, determined in ruble terms annually by the Government of the Russian Federation. An additional 10% will be charged on amounts exceeding the taxable base:

1. the contribution constant is fixed at the level of 876,000 rubles;
2. from earnings exceeding this indicator, an additional contribution is taken;
3. the exception is the wages of workers employed in hazardous and hazardous industries.

Attention: in some cases, employers are provided with benefits for making contributions to the Pension Fund for workers.

Examples of establishing a reduced tariff

The authorities are carrying out a whole range of measures to stimulate the activities necessary for society. In particular, one of these measures is to reduce the base rate of payment to the pension system. In 2020, it is established for the following categories of payers:

1. 20% rate allowed to use:
   • legally licensed pharmacies;
   • individual entrepreneurs:
     • applying the patent system;
     • working on simplified taxation;
   • charitable organizations;
   • non-profit enterprises whose purpose is to develop:
     • science;
     • culture;
     • education;
     • health care;
2. 14% are charged to Skolkovo employees;
3. 8% use enterprises:
   • registered in special economic zones:
     • working on the introduction of new technologies;
     • developing tourism;
   • involved in information technology;
   • created by scientific institutions.

Attention: the lowest rate of 6% applies to policyholders operating:

• in priority development areas;
• in the Republic of Crimea and the city of Sevastopol;
• in the free port of Vladivostok.

About the deadlines for paying insurance premiums

The functions of controlling fees to the solidarity budget are assigned to the PFR. To do this, the government agency is doing the following:

1. organizes and conducts the registration of insurers (FZ No. 167 of December 15, 2001);
2. strictly controls the timing of payments:
   • before the 15th day of the month following the reporting month;
   • on the next business day, if the statutory holiday or weekend;
3. checks the accrued and paid amounts.

Important: Violation of the terms of payments leads to their forced collection. Based on the information of the PFR, the arrears are written off from the accounts of the non-payer in favor of the solidarity budget.

In addition, defaulters are punished. They may be subject to penalties and fines. Specific measures are provided in ch. 34, part 2 tax code RF.

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How to independently control a personal account in the FIU

The participant of the system has the right to know about his insurance savings. The state has created all the legislative conditions for this. You can use them in two ways:

• at a personal appointment at the PFR department;
• on the portal of public services.

The logic of actions is as follows:

1. A personal number is applied to the laminated SNILS card.
2. It is a "password" for obtaining information of interest.
3. Data provided:
   • PFR authorities on the basis of a citizen's application (the number should be indicated on paper);
   • in personal account on the website of public services:
     • go to the services section;
     • choose the one you need;
     • indicate the 11-digit SNILS number.

Important: control of movements on a personal account will allow a citizen to look into the future with confidence.

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June 27, 2017, 20:21 Oct 20, 2019 12:46