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How much is the ESN per year? When and why was the UST (Unified Social Tax) abolished? Main changes in the unified social tax this year

The unified social tax was regulated by Ch. 24 of the Tax Code of the Russian Federation, which became invalid on January 1, 2010, since this tax was replaced by contributions for compulsory insurance of citizens.

History of origin

The idea of ​​creating a tax that would combine all contributions arose in 1998. But only on September 5, 2000, the 2nd part of the Tax Code was adopted, which came into force on January 1, 2001.

At the same time, a new procedure for calculating contributions to extra-budgetary funds began to be applied. At this time, the UST appeared, which combined all contributions for employee insurance.

The procedure and timing of payment of this tax, as well as the rules of calculation and rates for it, were regulated by Ch. 24.2 Tax Code of the Russian Federation.

Who pays (payers)

According to the norms of the Tax Code of the Russian Federation, there were 2 independent groups of main payers under the Unified Social Tax:

• taxpayers who pay remuneration to individuals for their work. This:

1. Legal entities.
2. Individuals who are not registered as individual entrepreneurs, but who pay salaries.

• Taxpayers who are engaged in private practice:

1. Lawyers.
2. Notaries.

If the taxpayer belongs to both groups, then he must pay unified tax on both grounds.

For example, an individual entrepreneur pays the EU for his employees, while paying the Unified Tax on his income from business activities.

Objects

If the UST taxpayer belongs to the 1st group, then the object is all payments and rewards that are related to the wage fund.

That is, these are the payments that the employer makes to his employees working for him or her.

If the taxpayer is from group 2, then the object of taxation under the Unified Social Tax is income from business or other activities.

Photo: scheme for objects of UST taxation

The tax base

To determine the tax base, it is also necessary to divide taxpayers into 2 groups. For group 1, the tax base is all payments to employees made by the employer as remuneration for labor during the tax period.

This includes absolutely all payments that are related to labor and which are made from the wage fund.

This group of taxpayers must determine the tax base for each specific individual to whom these payments were made during the tax period. This must be done for each month on a cumulative basis at the end of the year.

If the taxpayer belongs to the 2nd group, then the tax base for the unified social tax is all income that he receives from business activities.

But such a taxpayer has the right to reduce the tax base by the amount of expenses directly related to receiving income.

The amount of expenses that can reduce the tax base under the UST is determined in the same way as expenses that reduce the tax base for income tax. This must be done in accordance with.

Based on the above, we can conclude what is included in the tax base for the unified social tax. This:

1. These are various remunerations and payments that are carried out in full compliance with the Labor Code of the Russian Federation.
2. Payment under civil contracts, with the exception of cases where payment is related to the transfer of property rights under such contracts.
3. Income from or.
4. Financial assistance or other gratuitous payments.

UST Group (insurance premiums)

The single social tax consists of the following contributions:

• contributions to the Pension Fund;
• social insurance fund;
• compulsory insurance fund. These payments are divided into contributions to federal and territorial funds.

The Unified Social Tax, which is credited to the federal budget based on information about the wage fund, no longer exists.

For payment

In order to pay the unified tax, the taxpayer must correctly calculate the tax base, know the tax rate and apply benefits, if any.

The tax is calculated and paid for each employee separately - to the pension fund and to each extra-budgetary fund separately.

The tax amount is calculated as the product of the tax base and the tax rate, which is applied to each category of employees separately.

Taxable period

The tax period for insurance premiums is a calendar year. And the reporting period is established for each group of taxpayers.

Taxpayers belonging to group 1 must pay and calculate the Unified Tax every quarter.

That is, the reporting period for them is:

• first quarter;
• half year;
• 9 months.

For each reporting period, this group of taxpayers provides a calculation of advance payments.

Taxpayers of the 2nd group do not have a reporting period. There is a tax office for them. They submit reports only at the end of the year.

Tax amount

The amount of tax payable depends on the category of employees and on the amount of income received by the employee on an accrual basis at the end of each tax period.

Taxes must be calculated monthly. This amount is payable at the end of each quarter.

Each quarter an amount equal to the difference between accrued and paid contributions is paid. This applies to taxpayers of the 1st group.

Taxpayers of the 2nd group calculate the Unified Tax every quarter, without making advance payments.

The formulas for paying mandatory insurance premiums for a month are as follows:

Privileges

Only taxpayers who have employees are completely exempt from paying insurance premiums.

Persons engaged in private practice can receive such a benefit if they are disabled of various groups or disabled from childhood.

Employers have the right to a 100% benefit from payments made for disabled people of all groups, as well as disabled children.

If the taxpayer is:

1. Public organization of disabled people.
2. An organization where 80% or more of the authorized capital consists of contributions from disabled people or their legal representatives.
3. Organizations where the authorized capital consists entirely of contributions from associations of disabled people.
4. Institutions of social, cultural and educational orientation.

Then he also has the right to benefits on insurance premiums.

The following employers have the right to apply reduced rates for mandatory insurance contributions:

• "simplifiers";
• "imputed";
• enterprises whose main activity is the production of agricultural products;
• employers who pay the unified agricultural tax;
• taxpayers who have the status of residents of special economic zones.

The provision of benefits is of a declarative nature. That is, the taxpayer must personally appear at the tax office and write a written statement.

The application must be accompanied by documents confirming the right to the benefit. This can be done within 3 years from the date the benefit arose.

Previously paid tax amounts can be returned to the taxpayer’s account, or a re-offset for other taxes can be made. To do this you also need to write .

Now there are also benefits on mandatory insurance contributions - in 2013, preferential rates were equal to 20% of the wage fund.

KBK

In order to pay tax correctly, you must indicate the KBK - budget classification code - in the payment document. They have their own BCC penalties and tax penalties.

Insurance contributions to the Pension Fund for payment of the insurance portion have the following classification codes:

Contributions that are credited to the Social Insurance Fund have the following codes:

Contributions that are credited to the Federal Compulsory Medical Insurance Fund have the following codes:

Reporting

Taxpayers who have hired workers and pay them remuneration are required to submit information to the tax office.

This must be done before the 15th of the next month, after the reporting period. Annual tax forms must be submitted by January 15 of the following year.

Taxpayers engaged in private practice do not submit advance payments. They must submit their annual declaration by April 30 of the following year.

FAQ

When calculating and paying this tax, questions often arose. One of the pressing questions is whether this tax will return or not.

There are other important questions that employers ask when calculating income for paying mandatory contributions.

Is financial assistance subject to unified social tax?

Material assistance to its employees is subject to a single social tax only if such assistance is provided for in the employment contract with the employee.

In this case, this payment will relate to the wage fund and will be subject to taxation under the Unified Social Tax.

If such an entry is not made, then material assistance is not one of those expenses that can reduce the tax base for income tax.

Therefore, there is no need to pay UST from it. This is discussed in.

Tax on wages of main workers and machinists

The cost of paying the main workers and machinists is included in the wage fund for the enterprise.

These expenses are taken into account when taxing the enterprise's profits at the end of the tax period.

Is the unified social tax coming back in 2014?

In 2014, the unified social tax did not return, but this may happen in the coming years. A prerequisite for this is the fact that there has been a transition from a regressive scale of rates to a constant one.

This transition not only failed to balance the pension system, but also increased the tax burden on employers.

The composition of the Unified Social Tax in 2014 is identical to that which operated in our country in the 2000s. Only the total amount of deductions is now equal to 34% of the wage fund in the absence of benefits and 26% in the presence of them.

This is precisely what experts see as the reason that many small enterprises do not pay their employees officially high salaries.

Therefore, the return of the unified social tax in the near future does not surprise either taxpayers or tax authorities.

Video: payment slip for insurance premiums in 2014

Quite a long time has passed since the abolition of the unified social tax. During this time, tax analysts concluded that the UST system worked better than the mandatory contribution system.

In addition, the transition from a regressive rate to a permanent one, which is much higher, did not add “joy” to employers.

The abolition of the unified social tax did not bring negative consequences to the tax system of our country, but it did not bring the expected positive effect either.

Therefore, a return to the Unified Tax Tax can improve the tax situation in the country as a whole and for each taxpayer individually.

It was also accrued on the employee’s salary. What tax was replaced by the unified social tax? ContentsLegal grounds The Unified social tax was replaced in 2010 by: Consequences of the replacement Legal grounds Since 01/01/2010, the Unified social tax has been abolished. Ch. 24 of the Tax Code of the Russian Federation, which provided general provisions regarding this...

The essence of the tax has not changed; the innovations affected only the procedure for inspections. Contents General information: Unified Tax for Individual Entrepreneurs New payment rules in 2019 (changes) Preferential tax for individual entrepreneurs Taxpayers transfer contribution funds to the Pension Fund and Social Insurance Fund directly, control functions have been transferred to extra-budgetary funds. General information: Accrual...

The unified social tax began to be applied on January 1, 2001. The main goal of its creators was to unite in the Unified Social Tax all the main social extra-budgetary funds, which include: The Pension Fund. Compulsory health insurance fund. Social Insurance Fund. ContentsLegal grounds in the Russian Federation What percentage in...

For employees working in the IT field, preferential rates may be applied in some cases

For employees working in the IT field, preferential rates may be applied in some cases

UST is a unified social tax. It has recently been renamed “Insurance Premiums” and the rate has been increased. If previously the unified social tax was only 26%, then this tax was sharply raised to 34%, and at the time of publication, insurance premiums, in general, amount to 30% of wages.

The increase in the tax burden is due to the fact that the population in Russia is aging and the number of able-bodied and working people in the country will gradually decrease. At the same time, pensions need to be paid, and the aging population needs to be treated.

Typically, hired employees do not think about how much they cost their employer. So, if you receive the national average salary of about 20 thousand rubles, then the employer must deduct another 10 thousand rubles as income tax and insurance contributions (former Unified Social Tax).

Individual entrepreneurs and other self-employed people pay the least insurance premiums. They pay fixed premiums that are significantly less than the average employee who works for someone else.

So, insurance premiums (UST) in 2013 amount to 30% of wages. Plus There is a 10% rate for salaries over 512 thousand rubles in 2012 and for salaries over 537 thousand rubles per year in 2013. For 2014, a similar milestone is provided at the level of 641 thousand rubles per year.

As a result of the rate increase in 2010 (let me remind you that the changes were significant - the rate increased from 26% to 34%) led to many small businesses going into the shadows. According to the materials of “Business Petersburg”, Andrei Goryunov states: up to 90% of small businesses have gone into the shadows. In fact, few people benefited from the tax increase, because... Tax collection has fallen.

And yet, insurance premiums (UST) in 2014 are likely to be increased again to 34%, which is a very significant burden on business! As Russian Forbes writes:

The explanatory note to the budget states that the Ministry of Health and Social Development already has amendments to the legislation, which in 2014 will increase the total rate of social payments from 30% to 34%, and the preferential rate from 20% to 26%. Currently, there are unverified rumors that fixed insurance premiums for individual entrepreneurs can be immediately increased by 2 times. You don't need to have the gift of foresight to understand that a huge percentage of entrepreneurs can go into the shadows. Frankly speaking, even at the moment many people work according to black and gray schemes. The new rules will definitely not help either those who are thinking about legalizing themselves or those who are thinking about winding down their official business.

Colleagues, I would especially like to note that there is a so-called preferential rate of insurance premiums, which is available for some types of activities. For example, for organizations with a simplified taxation system. Thus, organizations working in the field of information technology or providing engineering services or organizations that include disabled people can count on reduced rates of the single social tax (insurance contributions).

As an economist, you never cease to be amazed at the intricacies of Russian tax legislation.

On January 1, 2014, amendments to the legislation on insurance premiums come into force. Some of them will affect all companies.

In 2014, for the majority of companies, contributions to state extra-budgetary funds will remain at the 2013 level.

General insurance premium rates

Most companies in the new year will pay insurance premiums within the established maximum base at a total rate of 30%, of which 22% goes to the Pension Fund budget, 2.9% to the Federal Social Insurance Fund of the Russian Federation and 5.1% to the Federal Compulsory Medical Insurance Fund.

As in 2013, for payments in excess of the established maximum base value, insurance premiums are charged only to the Pension Fund of the Russian Federation at a rate of 10% to finance the insurance part of the labor pension. This follows:

• from paragraph 1 of Article 33.3 of the Federal Law of December 15, 2001 No. 167-FZ “On Compulsory Pension Insurance in the Russian Federation” (hereinafter referred to as Law No. 167-FZ);
• Part 1 of Article 58.2 of the Federal Law of July 24, 2009 No. 212-FZ “On insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund” (hereinafter referred to as Law No. 212-FZ).

Note! Limit value of the taxable base in 2014
From January 1, 2014, the amount for calculating insurance premiums is RUB 624,000. (Clause 1 of the Decree of the Government of the Russian Federation dated November 30, 2013 No. 1101). The base is determined for each individual on an accrual basis from the beginning of the year. In 2013, the maximum base was equal to RUB 568,000. (Clause 1 of the Decree of the Government of the Russian Federation dated December 10, 2012 No. 1276).

Changes in insurance premium rates were introduced by Federal Law No. 351-FZ dated December 4, 2013. They affected the procedure for distributing insurance contributions to the Pension Fund.

Cumulative part of the labor pension for workers born in 1967 and younger

Workers born in 1967 and younger participate in the formation of the funded part of their labor pension. Until December 31, 2015, they have the opportunity to choose the insurance premium rate for the funded part of their labor pension.

The right to choose an insurance tariff is regulated by Federal Law No. 243-FZ dated December 3, 2012, which amended Federal Law No. 27-FZ dated April 1, 1996 “On individual (personalized) accounting in the compulsory pension insurance system.”

Note. Employees entering into an employment relationship for the first time can make a choice within the first five years from the start of their employment.

Employees born in 1967 and younger can choose one of two options:

• option 1 - leave 6% as currently. To do this, you need to take a number of specific actions;
• option 2 - refuse to finance the funded part of the pension, that is, reduce the tariff from 6 to 0%, and by this 6% increase the tariff for the formation of the insurance part of the labor pension from 10 to 16%. This option is the default; the employee does not need to take any action.

Option 1. For the funded part of the labor pension - 6%

Employees who want their employer to transfer insurance contributions at a rate of 6% to their funded part of their labor pension must contact the Pension Fund no later than December 31, 2015 with an application:

• on transfer to a non-state pension fund (hereinafter - NPF);
• choosing an investment portfolio for a management company;
• expanded investment portfolio of the state management company;
• investment portfolio of government securities of a state management company.

note: in the last two cases, you can change the option of your pension provision - direct 0% of the individual part of the insurance premium tariff to finance the funded part of the labor pension.

The ratio of tariffs for financing the insurance and funded parts of pensions in accordance with paragraph 1 of Article 33.3 of Law No. 167-FZ is shown in table. 1.

Table 1 Distribution of the rate of insurance contributions to the Pension Fund for workers born in 1967 and younger, if 6% is allocated to the funded part of the pension

The 6% tariff will also apply to those employees who, in previous years, at least once submitted an application to select an investment portfolio of a management company, including Vnesheconombank, or to transfer to a non-state pension fund.

The 6% tariff remains the same even in cases where the funds from the funded part of the labor pension are returned to the Pension Fund of the Russian Federation, namely (clause 8 of Article 33.3 of Law No. 167-FZ):

• NPF's license to operate pension provision and pension insurance will be revoked;
• the arbitration court will decide to declare the NPF bankrupt;
• the contract on compulsory pension insurance was concluded by improper parties;
• the agreement on trust management of pension savings between the Pension Fund and any management company selected by the employee will terminate.

Note! At what rate in 2014 should I pay contributions to the Pension Fund for workers born in 1966 and older?
In 2014, the pension contribution rate for this category of workers remains the same - 22%. The entire amount of insurance premiums calculated at this rate goes to the insurance part of the labor pension.

Option 2. For the funded part of the labor pension - 0%

Note. Until December 31, 2015, the employee retains the right to choose; he can submit an application to the Pension Fund and form the funded part of his labor pension.

If an employee born in 1967 or younger did not submit an application to the Pension Fund in 2013, from January 1, 2014, insurance contributions are not sent to the formation of his pension savings, and 22% goes to the insurance part, of which:

• 6% — joint part of the insurance premium rate;

This procedure is established in paragraph 3 of Article 33.1 of Law No. 167-FZ. The ratio of tariffs for financing the insurance and funded parts of pensions is shown in table. 2.

Table 2 Distribution of tariffs for insurance contributions to the Pension Fund for workers born in 1967 and younger, if the tariff for financing the funded part of the pension is not selected

The ratio of tariffs for the insurance and funded parts of pensions for companies applying reduced tariffs has changed

The ratio of tariffs will depend on the choice of the insured person - whether he finances the funded part of the labor pension (sends 6% of the tariff) or not.

Since until 2014 the legislation on insurance contributions did not provide for the refusal to finance the funded part of the pension, appropriate changes were made to it.

Ratio of tariffs for companies applying a preferential tariff of 21%

In 2014, the preferential rate of 21% for contributions to the Pension Fund was retained:

• for agricultural producers who meet the criteria specified in Article 346.2 of the Tax Code of the Russian Federation;
• organizations of folk arts and crafts and family (tribal) communities of indigenous peoples of the North, Siberia and the Far East of the Russian Federation, engaged in traditional economic sectors;
• organizations and individual entrepreneurs applying the single agricultural tax;
• payers of insurance premiums for payments to disabled people;
• public organizations of disabled people;
• organizations whose authorized capital consists entirely of contributions from public organizations of disabled people;
• institutions created to achieve educational, cultural, medical and recreational, physical education, sports, scientific, information and other social goals, as well as to provide legal and other assistance to people with disabilities.

This follows from paragraphs 1-3 of part 1 of Article 58 of Law No. 212-FZ and subparagraphs 1-3 of paragraph 4 of Article 33 of Law No. 167-FZ.

However, since 2014, for workers born in 1967 and younger, the ratio of tariffs for financing the insurance and funded parts of pensions has changed (clause 5 of Article 33 of Law No. 167-FZ). The ratio of tariffs is presented in table. 3.

Tariffs for insurance contributions to the Federal Social Insurance Fund of the Russian Federation and the Federal Compulsory Medical Insurance Fund in 2014 remain for companies at the same rate of 2.4 and 3.7%, respectively (Part 2 of Article 58 of Law No. 212-FZ).

Table 3 Distribution of insurance premium rates to the Pension Fund for the preferential rate of 21%

Insurance premium rate	To finance the insurance part of the labor pension		To finance the funded part of the labor pension
	Born 1966 and older	born 1967 and younger	born 1967 and younger
	21%, of which:	15%, of which:
		5% - joint part of the insurance premium rate;
	16% — individual part of the insurance premium rate
		21%, of which:
		5% - joint part of the insurance premium rate;
		16% — individual part of the insurance premium rate

note: companies applying a preferential tariff do not pay insurance contributions to the Pension Fund of the Russian Federation on payments to employees exceeding the maximum base at a rate of 10% (Part 1 of Article 58.2 of Law No. 212-FZ).

Ratio of tariffs for companies that have received the status of participants in the Skolkovo project

For organizations that have received the status of participants in a project to carry out research, development and commercialization of their results in accordance with the Federal Law of September 28, 2010 No. 244-FZ “On the Skolkovo Innovation Center”, a reduced tariff in the Pension Fund of 14% has been retained (clause 6 of Art. 33 of Law No. 167-FZ).

If an employee decides to allocate 6% to finance the funded part of the pension, 8% will go to finance his insurance part (Clause 4, Article 33.3 of Law No. 167-FZ).

By default, the funded part of the pension is not financed, which means that 14% will be allocated to finance the insurance part of the employee’s labor pension (Clause 6, Article 33 of Law No. 167-FZ) (see Table 4).

Table 4 Distribution of insurance premium rates to the Pension Fund for Skolkovo project participants

Insurance premium rate
	Born 1966 and older	born 1967 and younger	born 1967 and younger
		14% — individual part of the insurance premium rate

Tariffs of insurance contributions to the Federal Social Insurance Fund of the Russian Federation and the Federal Compulsory Medical Insurance Fund for organizations that have received the status of participants in the Skolkovo project in 2014 remain at 0% (Part 1, Article 58.1 of Law No. 212-FZ).

Tariff ratio for companies with preferential tariff 8%

In 2014, the preferential rate of insurance contributions to the Pension Fund of 8% was retained for companies listed in subparagraphs 4-6 of paragraph 4 of Article 33 of Law No. 167-FZ, namely:

• for business companies and business partnerships whose activities involve the practical application (implementation) of the results of intellectual activity;
• organizations and individual entrepreneurs who have entered into agreements on the implementation of technical innovation or tourism and recreational activities;
• organizations operating in the field of information technology.

If an employee decides to allocate 6% to finance the funded part of their labor pension, 2% of the tariff will go to finance the insurance part of their pension (Clause 5, Article 33.3 of Law No. 167-FZ).

By default, the funded part of the pension is not financed, which means that 8% of the tariff will be used to finance the insurance part (clause 7 of Article 33 of Law No. 167-FZ).

The ratio of tariffs for financing the insurance and funded parts of the labor pension is shown in table. 5.

Table 5 Distribution of insurance contributions to the Pension Fund for companies with a preferential tariff of 8%

Insurance premium rate	To finance the insurance part of a person’s labor pension		To finance the funded part of the labor pension of persons
	Born 1966 and older	born 1967 and younger	born 1967 and younger
	8% — individual part of the insurance premium rate	2% — individual part of the insurance premium rate
		8% — individual part of the insurance premium rate

Tariffs for insurance contributions to other extra-budgetary funds - the Social Insurance Fund of the Russian Federation and the Federal Compulsory Medical Insurance Fund - for the specified category of insurance premium payers in 2014 remain at 2 and 4%, respectively (Part 3 of Article 58 of Law No. 212-FZ).

Tariffs for media have been increased

From January 1, 2014, the tariffs of insurance premiums for companies producing, publishing (broadcasting) and (or) publishing mass media, the main type of economic activity of which is:

• activities in the field of organizing recreation and entertainment, culture and sports - in terms of activities in the field of radio and television broadcasting or the activities of news agencies;
• publishing and printing activities, replication of recorded media - in terms of publishing newspapers or magazines and periodicals, including interactive publications.

For them, the rate of insurance contribution to the Pension Fund of the Russian Federation has been increased from 21.6 to 23.2% (clause 9, article 33 of Law No. 167-FZ and part 3.1, article 58 of Law No. 212-FZ).

If an employee decides to allocate 6% to finance the funded part of the pension, 17.2% will go to finance his insurance part (Clause 6, Article 33.3 of Law No. 167-FZ). The ratio of tariffs is shown in table. 6.

In 2014, for the media, the rate of insurance contributions to the Federal Social Insurance Fund of the Russian Federation remains at the level of 2.9%, but the rate to the Federal Compulsory Medical Insurance Fund is increased from 3.5 to 3.9% (Part 3.1 of Article 58 of Law No. 212-FZ).

Table 6 Distribution of insurance premium rates to the Pension Fund for the media

Insurance premium rate	To finance the insurance part of a person’s labor pension		To finance the funded part of the labor pension of persons
	Born 1966 and older	born 1967 and younger	born 1967 and younger
	23.2%, of which:	17.2%, of which:
		7.2% - joint part of the insurance premium tariff;
	16% — individual part of the insurance premium rate	10% — individual part of the insurance premium rate
		23.2%, of which:
		7.2% - joint part of the insurance premium tariff;
		16% — individual part of the insurance premium rate

The tariff of insurance premiums for industries supported by the state has been preserved

The period for applying the preferential rate of insurance contributions to the Pension Fund in the amount of 20% has been extended until 2018 inclusive in order to create stable and predictable business conditions for the following categories of contribution payers:

• for companies and individual entrepreneurs on a simplified taxation system operating in the production and social spheres (subclause 8, clause 4, article 33 of Law No. 167-FZ and part 3.4 of article 58 of Law No. 212-FZ);
• socially oriented non-profit organizations that apply a simplified taxation system (subclause 11, clause 4, article 33 of Law No. 167-FZ, clause 11, part 1 and part 3.4, article 58 of Law No. 212-FZ);
• charitable organizations using a simplified taxation system (subclause 12, clause 4 of Law No. 167-FZ, clause 12, part 1 and part 3.4, article 58 of Law No. 212-FZ);
• pharmacy organizations and individual entrepreneurs paying UTII (subclause 10, clause 4, article 33 of Law No. 167-FZ, clause 10, part 1 and part 3.4, article 58 of Law No. 212-FZ);
• individual entrepreneurs applying the patent taxation system (except for the types of activities specified in subparagraph 19, 45-47, paragraph 2, article 346.43 of the Tax Code of the Russian Federation) (subparagraph 14, paragraph 4, article 33 of Law No. 167-FZ, paragraph 14 h 1 and part 3.4 of article 58 of Law No. 212-FZ).

The distribution of tariffs for insurance contributions to the Pension Fund for the specified categories of contribution payers is given in Table. 7.

Table 7 Distribution of insurance premium rates to the Pension Fund for companies applying a preferential rate of 20%

Insurance premium rate	To finance the insurance part of a person’s labor pension		To finance the funded part of the labor pension of persons
	Born 1966 and older	born 1967 and younger	born 1967 and younger
	20%, of which:	14%, of which:
		4% - joint part of the insurance premium tariff;
	16% — individual part of the insurance premium rate	10% — individual part of the insurance premium rate
		20%, of which:
		4% - joint part of the insurance premium tariff;
		16% — individual part of the insurance premium rate

In 2014, the rates of insurance contributions to other state extra-budgetary funds for this category of payers did not change compared to 2013 and are: in the Federal Social Insurance Fund of the Russian Federation - 0%, FFOMS - 0% (Part 3.4 of Article 58 of Law No. 212-FZ).

For IT companies, the requirements for the conditions for applying reduced tariffs may be reduced

For the period from 2014 to 2019, IT companies can have easier business conditions. They will not only retain the reduced rate of insurance contributions to the Pension Fund, set at 8% (clause 6, part 1 and part 3, article 58 of Law No. 212-FZ), but will also soften the requirements for the conditions for applying the reduced tariffs, listed in part 2.1 of Article 57 of Law No. 212-FZ.

For IT companies, firstly, the threshold for the average number of employees will be lowered - from 30 to 7 people. That is, for 9 months of 2013 it should be at least 7 people.

Secondly, from the volume of income of an IT company, from which the share of core income is calculated, income in the form of exchange rate differences arising as a result of deviation of the sale (purchase) rate of foreign currency from the official rate, as well as due to the revaluation of currency values, claims (obligations) will be excluded ) in foreign currency. Currently, such income is included in non-core income, the share of which should not exceed 10%, which does not help support exports.

Engineering companies were deprived of the right to apply preferential tariffs

In 2013, companies providing engineering services paid insurance premiums at a general rate of 30% (in the Pension Fund of the Russian Federation - 22%, FSS of the Russian Federation - 2.9%, FFOMS - 5.1%) and did not pay contributions to the Pension Fund for payments in excess of the established limit base at a tariff of 10% (Part 3.5 of Article 58 of Law No. 212-FZ).

Since 2014, they do not belong to the preferential category of insurance premium payers and must pay contributions to the Pension Fund from payments to the employee, calculated on an accrual basis from the beginning of the year in the amount of over 624,000 rubles, at a rate of 10%.

Insurance premiums must be paid in one payment

Starting from the 2014 billing period, companies will pay insurance premiums for compulsory pension insurance according to a single payment document (Article 22.2 of Law No. 167-FZ).

note: in the payment slip you must indicate the BCC intended for insurance contributions for the insurance part of the labor pension - 392 1 02 02010 06 1000 160.

Determining the amount of insurance premiums is the responsibility of the Pension Fund

Since 2014, the Pension Fund has been obliged to determine the amount of insurance contributions for compulsory pension insurance to finance the insurance and funded parts of a labor pension based on individual (personalized) accounting data in accordance with the pension option chosen by the employee - 0 or 6% of the tariff for financing the funded part labor pension (clause 2 of article 13 and clause 2.1 of article 22 of Law No. 167-FZ).

The amounts of additional insurance premium rates have been increased

From January 1, 2014, for payments to employees employed in harmful and dangerous working conditions, in addition to regular insurance contributions to the Pension Fund, the employer, as in 2013, will charge contributions at additional rates, but only in an increased amount.

Types of work with harmful and dangerous working conditions are specified in subparagraphs 1-18 of paragraph 1 of Article 27 of the Federal Law of December 17, 2001 No. 173-FZ “On Labor Pensions in the Russian Federation” (hereinafter referred to as Law No. 173-FZ).

note: insurance premiums for additional tariffs must be paid regardless of the maximum base for calculating contributions (part 3 of article 58.3 of Law No. 212-FZ and paragraph 3 of article 33.2 of Law No. 167-FZ).

At the same time, the company may be exempt from paying insurance contributions to the Pension Fund at additional rates based on the results of a special assessment of working conditions (Part 4, Article 58.3 of Law No. 212-FZ and Clause 4, Article 33.2 of Law No. 167-FZ).

Additional tariff increased from 4 to 6%

If an employee is engaged in underground work, work with hazardous working conditions and in hot shops (subclause 1, clause 1, article 27 of Law No. 173-FZ), additional payments and remunerations accrued in his favor in 2014 must be applied tariff of 6% (in 2013 the tariff was 4%). This follows from part 1 of Article 58.3 of Law No. 212-FZ and paragraph 1 of Article 33.2 of Law No. 167-FZ.

Additional tariff increased from 2 to 4%

An additional tariff of 4% from January 1, 2014 must be applied to payments and remunerations of employees engaged in work that are listed in subparagraphs 2-18 of paragraph 1 of Article 27 of Law No. 173-FZ. These include:

• workers engaged in work with difficult working conditions (subparagraph 2, paragraph 1, article 27 of Law No. 173-FZ);
• women working as tractor drivers in agriculture and other sectors of the economy, as well as drivers of construction, road and loading and unloading machines (subclause 3, clause 1, article 27 of Law No. 173-FZ);
• women employed in the textile industry in work with increased intensity and severity (subparagraph 4, paragraph 1, article 27 of Law No. 173-FZ);
• workers of locomotive crews, workers directly involved in organizing transportation and ensuring traffic safety on railway transport and the subway, as well as truck drivers directly involved in the technological process in mines, open-pit mines, mines or ore quarries for the removal of coal, shale, ore, rock (subparagraph 5, paragraph 1, article 27 of Law No. 173-FZ);
• workers engaged in expeditions, parties, detachments, on sites and in teams directly in field geological exploration, search, topographic and geodetic, geophysical, hydrographic, hydrological, forest management and survey work (subclause 6, clause 1, article 27 of Law No. 173-FZ);
• workers, foremen (including senior ones) directly employed in logging and rafting, including servicing machinery and equipment (subclause 7, clause 1, article 27 of Law No. 173-FZ);
• machine operators (docker-mechanizers) of integrated teams during loading and unloading operations in ports (subclause 8, clause 1, article 27 of Law No. 173-FZ);
• workers employed as crew members on ships of the sea, river fleet and fishing industry fleet (except for port ships permanently operating in the port water area, service and auxiliary and traveling ships, suburban and intracity vessels) (subclause 9, clause 1, article 27 of the Law No. 173-FZ);
• drivers of buses, trolleybuses, trams working on regular city passenger routes (subclause 10, clause 1, article 27 of Law No. 173-FZ);
• workers employed full-time in underground and open-pit mining (including personnel of mine rescue units) in the extraction of coal, shale, ore and other minerals and in the construction of mines and mines (subclause 11, clause 1, article 27 of Law No. 173- Federal Law);
• workers employed on vessels of the maritime fleet of the fishing industry in the production, processing of fish and seafood, acceptance of finished products in the fishery (regardless of the nature of the work performed), as well as on certain types of vessels of the sea, river fleet and fishing industry fleet (subclause 12 Clause 1, Article 27 of Law No. 173-FZ);
• workers employed in civil aviation flight crews (subclause 13, clause 1, article 27 of Law No. 173-FZ);
• employees engaged in direct control of civil aviation flights (subclause 14, clause 1, article 27 of Law No. 173-FZ);
• employees employed as engineering and technical personnel in direct maintenance of civil aviation aircraft (subclause 15, clause 1, article 27 of Law No. 173-FZ);
• rescuers in professional emergency rescue services, professional emergency rescue units of the Ministry of Emergency Situations of Russia and those who participated in the liquidation of emergency situations (subclause 16, clause 1, article 27 of Law No. 173-FZ);
• workers and employees of institutions executing criminal sentences in the form of imprisonment, employed in work with convicted persons (subparagraph 17, paragraph 1, article 27 of Law No. 173-FZ);
• employees employed in positions of the State Fire Service (fire protection, fire-fighting and emergency rescue services) of the Ministry of Emergency Situations of Russia (subclause 18, clause 1, article 27 of Law No. 173-FZ).

Note. Additional insurance premium rates may differentiate
Bill No. 337978-6 has been submitted to the State Duma, which proposes to differentiate additional tariffs depending on working conditions - the more harmful and dangerous the work, the higher the tariff. Such amendments can be made to Article 58.3 of Law No. 212-FZ.

The single social tax was in fact abolished in 2010. In reality, the Unified Social Tax has been replaced by insurance payments. In order not to confuse these concepts, many economists use the former term - unified social tax.

Insurance payments are slightly different from the former UST, but in most cases the same characteristics have been retained. Thus, the base of insurance payments is almost equal to the previous UST.

In 2015, the government made changes to the rates paid under insurance benefits. Now contributions to the Pension Fund are 23%, the Social Insurance Fund – 3%, the Mandatory Medical Insurance Fund – 5.5%. These rates will remain in 2016.

Two new articles on UST have been introduced into tax legislation. Thus, there have been changes in the size of the tax base when calculating insurance payments to the Pension Fund. In addition, a special scheme has been developed, which will begin to operate from 2015 to 2020. This scheme was based on twelve times the average monthly salary for each industry and an increasing coefficient established by the government. Starting from 2020, no changes regarding the unified social tax are planned. Adjustments and indexation are planned annually.

Throughout 2015, it is necessary to carefully monitor the newly introduced payment rules. These amendments apply more to large companies. In addition, not all funds have undergone rate changes.

Innovations in the single social tax

In 2015, some adjustments were introduced that relate to the specifics of calculating and paying insurance premiums, namely:

• The number of employees required to submit reports has been almost halved. This year this figure is up to twenty-five employees;
• the amount of insurance premiums in 2015 is calculated along with kopecks;
• according to the unified social tax, severance pay is subject to a contribution in an amount that exceeds three times the employee’s monthly salary;
• travel allowances do not count towards the insurance premium if supporting documents are available.

Back in 2014, a traveler could receive travel allowances without providing proof of accommodation in a hotel or apartment. Now, when calculating the UST, employers also take this factor into account. In the absence of residence documents, workers risk receiving a smaller amount of travel allowances. In addition, this year, when hiring foreign workers, employers are required to pay contributions to the Pension Fund.

In this case, the legislation provides for payments by the employer for the entire period of work of the foreign employee under the contract. However, not in all cases, organizations that attract highly qualified specialists from abroad pay this tax. However, in 2015, the enterprise needs to consult regarding UST payments for this category of citizens. Otherwise, large fines will be imposed on the company.

In rare cases, if necessary, an employee has the right to receive a deferment in payments of insurance premiums. This opportunity applies in 2015 to enterprises that have a seasonal nature of production, as well as cases where budgetary allocations arrived with a long delay. Persons who have suffered damage for various reasons can count on a deferment.

The rates of the unified social tax in the current year 2015 remained unchanged. However, there are some changes that payers must take into account. These innovations significantly affected the procedure for rates and calculation of contributions.

Main changes in the unified social tax this year

The main changes include the following:

• the total amount of the insurance premium remains the same and is thirty percent;
• injury rates also remained at the previous level;
• the limit for contributions to the Pension Fund is seven hundred thousand rubles, to the Social Insurance Fund - six hundred thousand rubles, to the Federal Compulsory Medical Insurance Fund there are no restrictions;
• payment of fees is carried out in national currency, down to kopecks;
• an increase in the rate for workers in hazardous production;
• The rules for calculating contributions have been changed. Now it is allowed to make payments for different types of insurance;
• fixed payments have increased. Their sizes in 2015 range from six thousand rubles.

It should be noted that current pensions require annual recalculation. Therefore, the rate for the single social tax may change this year. This is especially true for insurance deductions. In addition, the introduction of new health care reforms will also affect the number of payments to health insurance. At the same time, there is no increase in wages at enterprises.

Increasing payments for individual entrepreneurs leads to the closure of many businesses. The government has often raised the issue of returning to the old system of a single social tax, due to the failure to achieve all goals and objectives to ensure balance in the pension system.

In addition, important changes affected the control over the enterprise by special bodies. Thus, the time for checking documentation under the Unified Social Tax was increased - from four to six months. The new amendments are valid in the following cases:

• if the inspectors have documented information about various violations by the enterprise. In this case, the documentation requires careful study and appropriate measures are taken;
• lack of verification for a number of reasons;
• if the company has many branches throughout the country;
• in case of regular non-payment of the unified social tax rate after an audit;
• lack of documents for verification or their unreliability.

In most cases, changes to the Unified Social Tax are adjusted at the end of each financial year in order to create a clear action plan for the next year.

Receiving benefits when paying UST

The following are exempt from paying tax in 2015:

• benefits and compensation established by law that are not subject to personal income tax;
• compensation upon dismissal, as well as in case of unused vacation;
• insurance premiums paid by enterprises for their employees under a voluntary health insurance agreement. This agreement must be concluded for a period of at least one year;
• payments under an agreement on voluntary insurance of an employee in the event of physical injury or death at the enterprise and other income.

Any payments that the company does not include in the group of expenses that reduced the tax base for income tax are not subject to tax. The UST does not affect payments to employees of all disability groups. In order to reject payments, it is necessary to submit to the tax office a list of disabled people with numbers, as well as the dates of issue of certificates that confirm the presence of disability. Preferential rates remain until 2018.