The procedure for calculating insurance premiums in 2020 for organizations and individual entrepreneurs with employees.

What are insurance premiums

Mandatory contributions to insurance funds must be made by all payers of contributions according to stat. 419 NK. These are, first of all, employers - legal entities and individual entrepreneurs, as well as private practitioners. The reporting period for contributions is a quarter, half a year and 9 months, the tax period is a year (calendar).

The amounts are calculated from income to individuals paid under employment and civil law contracts. These are types of remuneration such as salary, vacation pay, bonuses, various additional payments, allowances, etc. How to find out the amount of contributions to the Pension Fund? The amount of rates and the maximum base is approved at the federal level in chapters. 34 NK. More about this below.

Amounts of contributions to the Social Insurance Fund

The Social Insurance Fund pays temporary disability benefits to working citizens and compensates for damages from industrial accidents associated with loss of health from injuries. Therefore, contributions are calculated at different rates:

• first , insurance premiums for disability and maternity amount to 2.9% of the payroll of employees. The salary limit set for 2020 is 670,000 rubles, i.e. a 2.9% tariff is charged until the employee’s salary from the beginning of the year reaches this level. For amounts over 670,000 rubles. there is no tariff;
• the second is a contribution to insurance against accidents at work. The size of this contribution is differentiated depending on the level of industrial injuries from 0.2% to 8.5%. Law No. 179-FZ of December 22, 2005 established 32 classes of professional risk level. There is no maximum base for this contribution; it is calculated regardless of the size of the salary. All budgetary organizations are assigned class 1 of professional risk.

How to calculate contributions to an organization's Pension Fund

In order to correctly calculate contributions, the payer must know the interest rate and tax base limits. In 2020, basic tariffs were kept at the level of last year, and the limits of the taxable base for pension and social insurance purposes were increased. We have collected the current values ​​in a table.

Basic contribution rates:

However, this is not the whole answer to the question: How to find out contributions to the Pension Fund? To make correct calculations, you need to know the size of the limit base. In accordance with the norms of stat. 421 of the Tax Code, limits are approved for the purposes of calculating pension and social payments (VNiM). For medical payments, the taxable base is not limited.

Current limit base in 2020:

For example, the company accrued salaries to staff for September in the total amount of 225,000 rubles. How to find out how many contributions to the Pension Fund the employer must make? Let's assume that the company has 5 employees with the same salary of 45,000 rubles. Therefore, in 9 months. For each specialist, a salary in the amount of 405,000 rubles was accrued. There are no exceeding limits, therefore mandatory contributions to the Pension Fund, Social Insurance and Medical Insurance are made as follows:

• According to OPS - 225,000.00 x 22% = 49,500.00 rubles.
• According to OSS - 225,000.00 x 2.9% = 6,525.00 rubles.
• For compulsory medical insurance – 225,000.00 x 5.1% = 11,475.00 rubles.

Additionally, the employer is required to make deductions for injuries. The tariff is assigned by the Social Insurance Fund based on last year's data.

Debt on insurance contributions to the Pension Fund

Accounting press and publications

“Accountant Consultant”, N 7, 2000

SETTLEMENTS WITH THE PENSION FUND OF THE RUSSIAN FEDERATION

FOR INSURANCE PREMIUMS FOR IN-KIND PAYMENT

AND FOR THE AMOUNT OF MATERIAL BENEFITS RECEIVED

By its Letter of April 25, 2000 N KA-16-25/3480 “On the calculation of insurance contributions for payments accrued in favor of employees,” the Pension Fund of the Russian Federation explained the procedure for calculating insurance contributions for amounts of wages in kind, as well as for amounts provided in a number of cases of material benefits to individuals.

Calculation of insurance premiums for amounts

wages in kind

In practice, the in-kind form of remuneration can be implemented in the form of issuing goods (products) against the previously accrued amount of wages (due for receipt) or issuing goods (products) for the time worked by the employee without drawing up a payroll and reflecting the topics just before the issuance of goods (products) wages.

It should immediately be noted that the second scheme, firstly, is applicable in rare cases (for example, payment in the form of “workdays” in agricultural organizations), and, secondly, its use from an accounting point of view is unjustified, since how, according to generally established standards, the costs of producing products (works, services) are reflected in accounting in the period to which they relate, and therefore the non-accrual of wages on a monthly basis (at least not less than the minimum monthly wage for a fully worked month, as required Article 78 of the Labor Code of the Russian Federation) is a violation of the rules of accounting and accounting for production costs.

At the same time, the current legislation does not prohibit “calculating wages” in the form of “pieces”, “units”, “workdays”, provided that the parties reach agreement on assessing the criterion according to which the natural part of earnings is compared with its “monetary expression”.

Depending on which of the above methods of calculating earnings is used in each specific case, the procedure for calculating insurance contributions to the Pension Fund of the Russian Federation depends.

Payroll in “monetary” terms

In the event that the employer accrues payments in favor of employees according to the payroll in cash equivalent, insurance contributions to the Pension Fund of the Russian Federation in accordance with Letter of the Pension Fund of April 25, 2000 N KA-16-25/3480 must be accrued based on from these amounts, regardless of the form in which they are actually issued.

At the same time, insurance premiums are not charged for the material benefit received by the employee as a result of the sale of products to him on account of the accrued wages in monetary equivalent at a price below the cost or purchase price.

It should be noted that this provision applies to both insurance premiums at a rate of 28% (20.6% for agricultural enterprises) and deductions of insurance premiums in the amount of 1% from the accrued amount of wages.

In addition, it should be taken into account that the transfer of products (goods) within the framework of in-kind payment for labor means nothing more than its sale. In this connection, the enterprise must calculate the taxes due on sales - VAT, sales tax, tax on the maintenance of roads and on the maintenance of social and cultural facilities.

Example 1. An employee of an enterprise for June 2000 received a salary in the amount of 3,200 rubles, from which the following deductions were made according to the payroll:

1) insurance contributions to the Pension Fund of the Russian Federation in the amount of 1% - 32 rubles. (RUB 3,200 x 1%);

2) income tax - 350 rubles. (3200 rubles - 32 rubles - 83 rubles 49 kopecks x 1 (non-taxable minimum per employee, in May 2000 the employee’s total income exceeded 15,000 rubles) - 83 rubles 49 kopecks x 2 (benefits for two minor children) x 12%);

In total, 2818 rubles are due for delivery.

In accounting, accrued wages are reflected by the following entries:

debit of account 26 “General business expenses” credit of account 70 “Settlements with personnel for wages” - 3200 rubles;

debit of account 70 credit of account 69 “Calculations for social insurance and security”, subaccount “Calculations for pension provision” - 32 rubles;

debit of account 70 credit of account 68 “Calculations with the budget”, subaccount “Calculations for income tax” - 350 rubles.

Simultaneously with the assignment of accrued amounts of wages to the sources of their write-off in the corresponding accounting registers (development tables, journals - orders, accounting sheets), the accrual of insurance contributions to state extra-budgetary funds is reflected:

debit of account 26 credit of account 69, subaccount “Social insurance payments” - 172 rubles. 80 kop. (RUB 3,200 x 5.4%) - insurance contributions are calculated to the Social Insurance Fund of the Russian Federation at the basic rate of 5.4%;

debit of account 26 credit of account 69, subaccount “Calculations for pension provision” - 896 rubles. (RUB 3,200 x 28%) - insurance contributions to the Pension Fund of the Russian Federation have been accrued;

debit of account 26 credit of account 69, subaccount “Calculations for health insurance” - 115 rubles. 20 kopecks (RUB 3,200 x 3.6%) - insurance contributions to compulsory health insurance funds have been calculated;

debit of account 26 credit of account 69, subaccount “Calculations for the Employment Fund” - 48 rubles. (RUB 3,200 x 1.5%) - insurance contributions to the State Employment Fund have been calculated;

debit of account 26 credit of account 69, subaccount “Settlements with the Social Insurance Fund for compulsory accident insurance” - 44 rubles. 80 kop. (RUB 3,200 x 1.4%) - insurance premiums are charged for compulsory insurance against industrial accidents and occupational diseases at work (the light industry enterprise is assigned to class IV occupational risk, which corresponds to a tariff of 1.4%).

Due to insufficient funds, the employer decided to pay off the resulting debt to employees with finished products. By agreement with the workforce, the valuation of one unit of finished product was made at the level of 56 rubles. 36 kopecks (including VAT 20% - 8 rubles 95 kopecks, sales tax - 2 rubles 68 kopecks). The cost per unit of finished product is 35 rubles.

In total, the employee must be given 50 units of finished products (2818 rubles: 56 rubles 36 kopecks) to account for accrued wages.

The following entries are reflected in the accounting records:

debit of account 70 credit of account 46 “Sales of products (work, finished products” - 1,750 rubles (50 units x 35 rubles) - write-off of the cost of goods sold;

debit of account 46 credit of account 68, subaccount “VAT calculations” - 447 rubles. 50 kopecks (50 units x 8 rubles 95 kopecks) - VAT is charged on sales;

debit of account 46 credit of account 68, subaccount “Sales Tax Calculations” - 134 rubles. (50 units x 2 rubles 68 kopecks) - sales tax is charged;

debit of account 46 credit of account 67 “Calculations for extra-budgetary payments”, subaccount “Calculations for tax on road users” - 55 rubles. 91 kopecks ((2818 rub. - 447 rub. 50 kopecks. - 134 rub.) x 2.5%) - tax charged on road users;

debit of account 80 “Profits and losses” credit of account 68, subaccount “Calculations for tax on the maintenance of social and cultural facilities” - 33 rubles. 48 kopecks ((2818 rubles - 447 rubles. 50 kopecks - 134 rubles) x 1.5%) - a tax has been charged on the maintenance of social and cultural facilities;

debit account 46 credit account 80 - 397 rub. 11 kopecks (2818 rubles - 1750 rubles - 447 rubles 50 kopecks - 134 rubles - 55 rubles 91 kopecks - 33 rubles 48 kopecks) - the financial result from the sale has been determined.

In accordance with the Letter of the Pension Fund of April 25, 2000 N KA-16-25/3480, additional charges of insurance contributions to the Pension Fund both at a rate of 28% and at a rate of 1% from employees, if the calculated (sale) prices (following the example of 50 rubles per unit) will be less than market prices or more than the cost of goods (products) issued, is not produced.

Payroll in kind

When accruing payments in favor of employees in kind (agricultural products, food or industrial goods), insurance premiums are calculated based on the free (market) prices prevailing in the region for this type of product for the period in which these payments were accrued.

Example 2. An agricultural enterprise uses wages in “workdays”, in which the total wage calculation is made based on the harvest grown. Until the final payment, the employee is given monthly agricultural products (hay, straw, feed, potatoes, etc.).

Let's assume that in September 2000, an employee was given 500 kg of potatoes as wages.

The market price for potatoes was 4 rubles. 50 kopecks

The calculation of insurance premiums is made using the following entries:

debit of cost accounting accounts credit of account 69, subaccount “Calculations for social insurance” - 463 rubles. 50 kopecks (500 kg x 4 rubles. 50 kopecks x 20.6%).

The Pension Fund proposes to carry out the procedure for assessing the natural part of earnings and other payments in favor of employees in the manner considered by the Price Department of the Ministry of Economy of Russia dated March 3, 1998 No. 7-187.

Unfortunately, the editors were unable to discover this Letter, and therefore cannot fully bring to the attention of readers the requirements of the Pension Fund in this matter.

However, we can safely say that the market price level for a particular product can be determined in accordance with Article 40 of Part 1 of the Tax Code of the Russian Federation, according to clause 11 of which, when determining and recognizing the market price of a product, official sources of information on market prices for goods and exchange prices are used quotes. The State Statistics Committee of Russia and its territorial bodies, which monitor prices for certain types of goods, can be recognized as an official source.

In any case, to avoid the application of penalties by tax authorities, the market price level should be documented.

Calculation of insurance premiums from the cost

benefits and benefits provided to the employee

In accordance with Letter of the Pension Fund N KA-16-25/3480, when issuing gifts to employees, as well as when transferring valuables (including housing) into the personal property of citizens under gift agreements (assignment of claims), insurance contributions to the Pension Fund must also be accrued based on the market value of the given gift (transferred item).

Example 3. An organization gives an employee a birthday gift.

The market value of the gift on the date of donation is 3,400 rubles.

The accounting records of the enterprise reflect the following entries:

debit of account 88 “Retained earnings (uncovered loss)” credit of account 69, subaccount “Pension payments” - 952 rubles. (RUB 3,400 x 28%) - insurance contributions to the Pension Fund of the Russian Federation are calculated from the cost of the gift;

debit of accounts 70, 73 “Settlements with personnel for other operations” credit of account 69, subaccount “Settlements for pension provision” - 34 rubles. (RUB 3,400 x 1%) - reflects insurance contributions to the Pension Fund due to be withheld from the employee.

In addition, the taxable base for insurance contributions to the Pension Fund of the Russian Federation is determined:

1) under contracts of purchase and sale of housing - in the form of the difference between the market value of housing and the amount actually paid by the employee;

2) under housing exchange agreements - in the form of the difference between the market value of the housing transferred to the employee and the market value of the housing to be exchanged.

Example 4. An enterprise exchanges a three-room apartment it owns for a two-room apartment for an employee. In addition, under the terms of the exchange agreement, the employee pays an additional amount of 100,000 rubles.

The market value of a three-room apartment is 1,740,000 rubles, a two-room employee’s apartment is 1,305,000 rubles.

The taxable base for insurance contributions to the Pension Fund is determined as follows:

RUB 1,740,000 — 1,305,000 rub. — 100,000 rub. (surcharge amount) = RUB 335,000.

Insurance premiums will be and reflected in accounting:

debit of account 88 “Retained earnings (uncovered loss)” credit of account 69, subaccount “Pension payments” - 93,800 rubles. (RUB 335,000 x 28%);

debit of accounts 70, 73 “Settlements with personnel for other operations” credit of account 69, subaccount “Settlements for pension provision” - 3350 rubles. (RUB 335,000 x 1%).

Deadlines for payment of insurance premiums calculated from payments

payment in kind

and amounts of material benefits in favor of employees

From the analysis of clause 4 of the Procedure for payment of insurance contributions by employers and citizens to the Pension Fund of the Russian Federation, approved by Resolution of the Supreme Council of the Russian Federation of December 27, 1991 N 2122-1 (as amended by Federal Law of the Russian Federation of January 2, 2000 N 38-FZ ), we can conclude that insurance premiums accrued from payments in kind and from amounts of material benefits in favor of the employee (gift, etc.) must be transferred no later than the nearest 15th day of the month.

If the accrual of income (provision of the benefit) was made on July 13, then insurance premiums must be transferred no later than July 15, if on July 17, then no later than August 15.

Signed for seal by V.V. Berezkin

14.06.2000
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What contributions does an individual entrepreneur make to the Pension Fund?

If an individual entrepreneur works “alone,” where can I see the contributions to the Pension Fund to fulfill obligations? Entrepreneurs without hired staff must pay fixed annual payments for health and pension insurance. Social payments are transferred at will and are not mandatory. Current tariffs in 2018 with payment deadlines are shown in the table.

Current fixed payment amounts for individual entrepreneurs in 2020:

The maximum amount of pension payments cannot be more than 212,360 rubles. This amount already includes the size of the fixed pension payment of 26,545 rubles. If the individual entrepreneur did not conduct any activity, he is still obliged to pay fixed amounts to the state. Payment documents are generated using the details of the tax authorities, and not the Pension Fund of the Russian Federation and the Social Insurance Fund, as was the case before 2020. In this case, the following KBK encoding is indicated in field 104 of the payment:

• 18210202103081013160 – for medical payments.
• 18210202140061110160 – for pension payments, including an additional 1%.
• 18210202103082013160 – for penalties for medical payments.
• 18210202103083013160 – for fines on medical payments.
• 18210202140062110160 – for penalties on pension payments.
• 18210202140063010160 – for fines on pension payments.

Calculation of insurance premiums in 2020 - example

To determine the total amount for ESSS in terms of pension, social and health insurance, you first need to perform a calculation for each month separately. Then, to calculate the total tax base for the period, you need to sum up the data received. The information applies to employers-legal entities that do not apply reduced rates/benefits.

Insurance premiums in 2020, rates table in FFOMS

Example of calculating insurance premiums

Initial data:

• Number of employees – 5 people.
• Reporting period – 1st quarter. 2020
• Tax regime – OSN.
• The ESSS tariff is the basic one.
• Employee income is shown by month.

Contributions are calculated and paid to the Federal Tax Service in rubles and kopecks. The payment deadline is the 15th day of the month following the reporting month (stat. 431 clause 3 of the Tax Code). Excess amounts transferred to the budget are also dealt with by the tax authorities after confirmation of the right to a refund.

Why do you need a certificate from the Pension Fund about contributions?

In some situations, an entrepreneur may need a certificate about the status of settlements with the Pension Fund. Previously, such a document was provided to the Pension Fund and made it possible to find out the amount of debt to the fund. Now, certificates of settlements are issued to the Federal Tax Service. To obtain the form, the payer must submit a request to the tax office. The appeal can be sent by mail, electronically or by personal visit to the control authorities. Oral communication is not provided.

The response can also be issued to the applicant during a personal visit to the Federal Tax Service or sent by mail. The certificate is completed as of the date indicated in the application. If there is an outstanding debt, the amount and type of obligations are given. The certificate is signed by the head of the Federal Tax Service, and the department’s seal is additionally affixed.

How to calculate a fixed contribution to the Pension Fund when re-registering an individual entrepreneur

Fixed payment of insurance premiums established by Art. 430 of the Tax Code of the Russian Federation, is subject to payment provided that the entrepreneur was registered during the full reporting year. When re-registering an individual entrepreneur (deregistration, registration) during the reporting year, the amount of insurance premiums of the individual entrepreneur for himself is calculated in proportion to the time during which the entrepreneur was registered in the Unified State Register of Individual Entrepreneurs.

Contribution for incomplete year = Fixed Payment / 12 months. * PeriodDaymonths,

where StrVnosyza incomplete year - the amount of contributions for compulsory health insurance and compulsory medical insurance payable for the reporting period; FixPayment - a fixed payment for insurance premiums for the year established by clause 1 of Art. 430 Tax Code of the Russian Federation; Activity Period – the period of actual activity, determined from the moment of registration to the moment of deregistration as an individual entrepreneur (in months).

Let's look at an example. On April 1, 2020, Mikhailov registered with the Unified State Register of Individual Entrepreneurs; on August 31, 2020, the entrepreneur ceased his activities and was deregistered. Let's calculate the amount of insurance premiums that need to be paid to Mikhailov for the period of being registered as an individual entrepreneur (5 months, from April to August 2020):

Insurance premium for compulsory insurance:

RUR 26,545 / 12 months * 5 months = 11,060.42 rub.

Compulsory medical insurance premium:

RUR 5,840 / 12 months * 5 months = 2.433.33 rub.

In total, at the end of 2020, Mikhailov is required to pay contributions in the amount of 13,493.75 rubles. (RUB 11,060.42 + RUB 2,433.33).

If an entrepreneur registered or was deregistered during the reporting month, then the amount of contributions payable is calculated in proportion to the number of days during which the individual entrepreneur was registered in the Unified State Register of Individual Entrepreneurs:

Partial payment for less than a month = Fixed Payment / 12 months. / CalDnMonth* PeriodDayDays,

where StrVnosyza for an incomplete month is the amount of compulsory health insurance and compulsory medical insurance contributions payable for an incomplete month of an individual entrepreneur’s activity; FixPayment is a fixed payment for insurance premiums for the year established by clause 1 of Art. 430 Tax Code of the Russian Federation; KolDnMes – the number of calendar days in a month during which the individual entrepreneur was registered or deregistered in the Unified State Register of Individual Entrepreneurs; Day period – the period of actual activity in an incomplete month, determined from the moment of registration to the moment of deregistration as an individual entrepreneur (in calendar days).

Let's look at an example. On August 13, 2020, Maksimov registered with the Unified State Register of Individual Entrepreneurs. Until the end of 2020, Maksimov operated and was registered as an individual entrepreneur.

Let's calculate the amount of insurance premiums that must be paid to Maximov based on the results of 2020:

1. Let’s determine the period of registration in the Unified State Register of Individual Entrepreneurs: 19 calendar days in August (13 – 31.08.2020) + 4 full months (01.09.2020 – 31.12.2020).
2. We will calculate a fixed payment for a full month of being registered as an individual entrepreneur: insurance premium for compulsory insurance: 26,545 rubles. / 12 months * 4 months = 8,848.33 rub. compulsory medical insurance premium: 5,840 rubles. / 12 months * 4 months = 1,946.67 rub.
3. Let's calculate the fixed payment for August 2020 (19 calendar days): insurance premium for compulsory insurance: 26,545 rubles. / 12 months / 31 days * 19 days = 1,355.79 rubles. compulsory medical insurance premium: 5,840 rubles. / 12 months * 4 months = 298.29 rub.

Based on the calculation, the total amount of contributions to be paid to Maksimov for 20118 is 12,449.08 rubles. (RUB 8,848.33 + RUB 1,946.67 + RUB 1,355.79 + RUB 298.29).

The period during which the entrepreneur conducted actual activities and received income does not affect the calculation of the amount of insurance premiums payable. The key indicator for calculating the fixed payment is the period of registration in the Unified State Register of Individual Entrepreneurs.