Social tax rate for the year. Unified Social Tax (UST). We distribute taxes across budgets
On January 1, 2010, the head of the Tax Code of the Russian Federation on the unified social tax lost force. The legislator introduced a new taxation system called insurance fees.
What you need to know about UST
Lost powerWho is the taxpayer?
The obligation to pay insurance premiums arises:
- from employers from amounts paid to employees;
- for individual entrepreneurs (fixed rates).
Enterprises that hire workers under employment contracts are forced to pay the maximum amount of contributions. Quarterly, taxpayer representatives send reports on accrued amounts, and advance payments are made.
The procedure for calculating the unified social tax
The insurance premium rate has increased significantly. In 2013 it was 30 percent, but in 2014 it is planned to increase it again by another 4 percent. The distribution of this amount is carried out between the three main extra-budgetary funds of the country:
- Pension Fund of the Russian Federation - 22;
- FFMS 5.1;
- FSS - 2.9.
These indicators apply only to the calculation and payment of insurance premiums on the income of individuals who receive income in the territory of the Russian Federation and are not registered as individual entrepreneurs.
Differentiated and preferential rates
In order to ensure the development of strategic business areas, the legislator introduced reduced insurance premium rates. Enterprises classified as preferential categories in 2013-2014. will pay only 27.1 percent of the income received by employees. In addition, the employer will calculate the contribution for persons who received more than 568 thousand per year at a rate of 10 percent.
Lawyers emphasize that the obligation to pay contributions lies with the employer. Enterprises do not have the right to reduce wages by the amount of deductions.
UST – this name can be deciphered as a unified social tax. Since 2010, it began to be called differently: “Insurance premiums”, and its rate increased. Previously, the UST was equal to 26 percent, then it sharply rose to 34, and currently it is equal to 30 percent of wages. And the unified social tax may increase again in 2014.
The tax burden has increased because the population in Russia is approaching old age, and the number of able-bodied and working citizens is gradually decreasing. But pensions need to be paid, and the elderly need to be treated.
Bet sizes
As a rule, employees do not know or do not think about how much they cost their employer. For example, if a person receives 20 thousand rubles (this is the average salary in Russia), then the employer pays 10 thousand in income tax and insurance contributions (this is the former Unified Social Tax).
Self-employed persons and individual entrepreneurs pay the least insurance premiums. They have a special flat rate for insurance premiums. They, in turn, are much lower than the rates of any average employee working for someone else.
To summarize, the UST (insurance premium) in 2013 was equal to 30 percent of wages. Here we will add a ten percent rate for wages more than 512 thousand rubles in 2012 and for wages more than 537 thousand rubles last year. And the UST in 2014 provides for a milestone of approximately 641 thousand rubles of annual income.
Due to a sharp increase in rates from 26 to 34 percent, most small businesses went into the shadows. In other words, no one benefited from the tax rate increase because tax collection fell sharply. And yet, according to numerous observations, the unified social tax in 2014 will again increase to 34 percent, this will greatly affect business.
Reasons for returning unified tax this year
According to experts, the main reasons for the return to the unified social tax were:
- replacing the unified social tax on insurance contributions and changing their scale in a more regressive direction,
- the increase in the rate from 26 to 34 of the amount of wages could not ensure the balance of the pension system, and also led to the burden of the tax part and the complexity of administration.
A return to the Unified Social Tax in 2014 will be well received by businessmen, because no one likes the current system, neither the state nor 
entrepreneurship. Currently, entrepreneurs apply to three authorities instead of one. Thus, they spend more on their accounting.
But it is also completely unprofitable for the state to maintain a large staff of civil servants, thereby complicating control over the financial activities of businessmen. As mentioned above, more than a third of small businesses.
This year, the Government of the Russian Federation has planned to increase the aggregate rate of social payments from 30 percent to 34, and preferential payments from 20 percent to 26, which obviously will not be to the delight of most businessmen.
It is not entirely correct to talk about the unified social tax in 2013. After all, it is worth recalling that from January 1, 2010 (quite a long time ago), the unified social tax was abolished (or, more simply put, renamed) and replaced by insurance contributions, the amount of which in 2011 increased noticeably from 26% to 34%. Then, however, the trend changed and (in fact, this is the unified social tax for 2013) amounted to only 30% of the employee’s official salary. However, nothing can guarantee that insurance premiums will not rise again in the future. It can be argued that, in many respects, such measures are correct, since the country’s population is aging and the proportion of working-age citizens is decreasing, and a dignified old age and free medical treatment have to be ensured in any scenario. At the same time, we note that pensions require annual indexation, and, for example, for other categories of the population they also have to be paid for with state funds.
Of course, sometimes we don’t even pay attention to the fact that the employer pays insurance premiums for its employees, however, when we realize that our official salary is not enough to receive a decent pension in the future, this does not inspire optimism.
As we found out, the single social tax has been replaced since 2010 by several insurance contributions paid by the employer to the following organizations:
- PFR is the Pension Fund of Russia, or, more precisely, its branch at the place of registration of the enterprise. Contributions there in 2013 under standard conditions (for most organizations) are 22%. These payments are used to pay pensions to current pensioners and to form future pensions for current employees (in the form of a funded part).
- FSS – Social Insurance Fund, rate 2.9%, purpose of payment is the formation of benefits for citizens, etc.
- MHIF - Mandatory funds. Honey. Insurance payments in 2013 are made at a rate of 5.1% and are used to provide free medical care to the population. In 2013, payments are sent entirely to the federal fund; no payments are made to territorial funds.
The UST rate in 2013 of 30% is fair for most organizations and individual entrepreneurs with employees. However, it increases by 10% when the employee’s official annual salary exceeds the threshold of 568,000 rubles.
Also, increased UST rates in 2013 are paid for workers whose working conditions are characterized by increased harmfulness. For them you will have to pay either 2% (for example, tractor drivers, painters, etc.) or 4% more (more on this in the article about insurance premiums). The maximum value of the tax base (that is, 568 thousand rubles) does not matter.
Reduced UST rates in 2013
Preferential tax rates in the following amounts: Pension Fund - 20%, Social Insurance Fund - 0%, Compulsory Medical Insurance Fund - 0%, can be paid by certain categories of firms and individual entrepreneurs with employees:
- Individual entrepreneurs using the patent tax system
- Individual entrepreneurs engaged in pharmaceutical activities and using UTII
- Individual entrepreneurs and organizations on the simplified tax system engaged in the types of activities prescribed in the Fed. Law No. 212-FZ (namely Article 58).
Preferential UST rates are also applied to companies that employ disabled people.
Fixed UST rates apply to individual entrepreneurs, notaries and lawyers who do not make payments to individuals. persons (that is, those who do not have employees on their staff). In 2013, they will have to pay 32,479.2 rubles to the branch of the pension fund and 3,185.46 rubles to the Social Fund. Insurance. It is worth noting that the increase in contributions for individual entrepreneurs in 2013 led to a noticeable reduction in the number of officially registered entrepreneurs.
Rates for 2014
This will probably no longer be a surprise, but it is quite possible that in 2014 the unified social tax will increase again to 34% of the official salary. Preferential tariffs are planned to be cumulatively increased from 20% to 26%. What could this lead to? Moreover, organizations and individual entrepreneurs who have employees on their staff will hide their real income and pay “gray” salaries. A similar thing already happened in 2011, when the unified social tax increased from 26% to 34%. An increase in fixed contributions for individual entrepreneurs without employees will most likely lead again to a decrease in the number of officially registered entrepreneurs.
At the same time, it is worth mentioning that at one of the Government meetings the issue of returning to the Unified Social Tax in 2014 and, accordingly, replacing insurance premiums with it was raised. The main reason for such a return is the failure to fulfill the goals for which insurance premiums were introduced in 2010, that is, not ensuring adequate funding of funds, but only an increase in the tax burden and complication in the system of management and control over payments.
For example, in the current state of affairs, legal entities increase accounting costs by sending reports to 3 different government agencies instead of one. On the other hand, in the current situation, it is also expensive for the state to have additional staff in the service, and to control financial flows, which can be simplified.
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In general, we can say that in 2013 UST remains at a fairly business-friendly level, while in 2014 the unified social tax may become more significant.
Every employer with employees must pay insurance contributions to the Russian Pension Fund and the Social Insurance Fund. Until 2011, these payments were called the single social tax (UST), but since 2011 some changes have occurred. Unified social tax was renamed insurance premiums, and the percentage paid was significantly increased.
In 2013, the total percentage paid by the employee is 30%. This value applies to the salary level until the maximum value of the tax base is reached. In 2013, this limit is 568,000 rubles. For payments in excess of RUB 568,000. The only contribution rate to the Pension Fund is 10%. will increase and amount to 624,000 rubles.
In 2015, the maximum base will increase to 670,000 rubles. for contributions to the Social Insurance Fund, up to 711,000 rubles. for contributions to the Pension Fund. For FFOMS the base is cancelled. Details.
What are the mandatory insurance premium rates for 2013?
- 22% – the contribution rate to the Pension Fund consists of: - insurance part 22% - for those born in 1966 and earlier. - insurance part 16%, funded 6% - for those born in 1967 and later.
- 2.9% – contribution rate to the Social Insurance Fund.
- 5.1% – contribution rate to the Federal Compulsory Medical Insurance Fund.
- 10% is the rate for payments in excess of 568,000 rubles; this contribution represents the insurance part of the pension and is paid to the Pension Fund.
In addition to these basic rates, additional insurance premium rates appeared in 2013; they are paid for employees who work in difficult and hazardous conditions and have the right to early retirement. The categories of these workers are listed in Law No. 173-FZ of December 17, 2001 in Article 27, paragraph 1, paragraphs 1-18. This change was introduced by Law No. 167-FZ.
From 2014, the rates of insurance contributions to the Pension Fund will change; read more about this in.
Additional premium rates
- 4% – this rate is valid for workers specified in paragraph 1 of clause 1 of article 27 of Law No. 173 of the Federal Law, which, in particular, includes those working in underground work and in hot shops.
- 2% – the rate is charged on payments to employees listed in paragraphs 2-18 of Art. 27 of Law No. 167-FZ.
This level of additional rates is set for 2013; in 2014 they will increase to 6% and 4%, respectively; and in 2015 to 9% and 6%. Additional insurance premiums must be paid from the total amount of payments; the maximum base for calculating insurance premiums is 568,000 rubles. not taken into account here.
These rates are valid until working conditions are assessed; what the rates will be after a special assessment of working conditions, read.
Individual entrepreneurs, persons engaged in private practice (lawyers, notaries), as well as heads of peasant (farm) households pay a fixed contribution to the Pension Fund and the Federal Compulsory Medical Insurance Fund. In 2013, the contribution to the Pension Fund will be 32,479.20 rubles, and to the FFOMS - 3,185.86 rubles.
If an entrepreneur goes on vacation, thereby suspending his activities, then there is no need to pay fixed payments for these periods. In this case, the payment amount is considered proportional to the months worked. Just remember to inform the funds in writing with supporting documents.
These changes concerning self-employed citizens (individual entrepreneurs, lawyers, notaries, etc.) are recorded in Federal Law No. 243-FZ dated December 3, 2012.
Reporting on insurance premiums
Reporting is submitted quarterly to the Pension Fund and the Social Insurance Fund. To the Pension Fund by the 15th day of the second month following the reporting period. To the Social Insurance Fund by the 15th day of the month following the reporting period. Entrepreneurs who have employees also submit reports to organizations. Since 2015, the deadlines for submitting reports to the Pension Fund and the Social Insurance Fund have changed, read more
