Limit base for calculating insurance premiums for 2020

What is the new contribution limit for 2020?

The maximum base for calculating insurance premiums in 2020 affects two types of contributions:

for compulsory social insurance (OSI) in case of temporary disability (sick leave) and in connection with maternity (paid to the Social Insurance Fund);
for compulsory pension insurance (OPI) (paid to the Pension Fund).

According to the decree of the Russian Government, the maximum value of the insurance premium base in 2020 is:

contributions in case of temporary disability and maternity – 912,000 rubles inclusive ;
contributions to compulsory health insurance – 1,292,000 rubles inclusive .

As for the maximum base for medical contributions for 2020, it has not been established since 2020. That is, regardless of the cumulative income, insurance premiums for compulsory medical insurance must continue to be accrued and paid in the general manner.

Why were limit bases introduced?

In Russian legislation, the maximum value of the base for calculating insurance contributions is needed to determine from what employee income the employer pays mandatory amounts to social and pension insurance funds. Since these contributions form the budgets of the Social Insurance Fund, the Pension Fund and the Federal Compulsory Compulsory Medical Insurance Fund, the authorities annually raise the maximum amounts for calculating insurance premiums to the level of inflation. A few years ago, income limits also existed in the medical field. But then the authorities decided that the FFOMS budget was too small and decided to withhold amounts from all salaries paid to employees.

In addition to the amounts that employers pay for their employees, the maximum size of the insurance premium base also affects the amount of accrued sick leave. We will show you later how payments differ from year to year.

How the maximum base of insurance premiums has changed since 2020

In 2020, the maximum value of the insurance premium base was (Resolution of the Government of the Russian Federation dated November 28, 2018 No. 1426):

contributions in case of temporary disability and maternity – 865,000 rubles;
contributions to compulsory pension insurance – 1,150,000 rubles.

Thus, the base for excess insurance premiums for 2020 compared to 2019 is:

for insurance premiums for OSS in case of temporary disability and maternity – increased by 5.4 % ;
for insurance premiums for compulsory health insurance – increased by 12.3%.

The growth of the base for calculating insurance premiums in 2020 is due to the fact that, by law, the Government of the Russian Federation is obliged to index the maximum values of the base annually according to the growth of average wages in Russia. This is evidenced, in particular, by paragraphs 4 and 6 of Art. 421 of the Tax Code of the Russian Federation. Therefore, a slight increase in the maximum contribution base occurs every year.

REFERENCE

According to the parameters developed by the Ministry of Economic Development of the Russian Federation for the forecast of socio-economic development of Russia for 2020 and the planning period of 2021 and 2022. the average monthly accrued salary per employee in 2020 is 48,942 rubles (in 2019 – 46,432 rubles).

Thus, the size of the nominal accrued average monthly salary per employee in 2020 compared to 2020 increased by 5.4% (48,942: 46,432 = 1.054).

In addition, according to the law, the limit of the taxable base for insurance premiums in 2020 for compulsory insurance is established taking into account (clause 5 of Article 421 of the Tax Code of the Russian Federation):

the average salary in the Russian Federation determined for 2020, increased by 12 times;
increasing coefficient for 2020, which is equal to 2.2.

As a result, here is how the exact amount of the maximum base of insurance premiums in 2020 was obtained:

in case of temporary disability/maternity in relation to each individual, taking into account indexation: 865,000 × 1.054 = 911,710 rubles, taking into account rounding - 912,000 rubles ;
for OPS, taking into account the increasing factor of 2.2: 48,942 × 12 × 2.2 = 1,292,068.8 rubles, taking into account rounding - 1,292,000 rubles .

How much has the contribution limit increased in 2020?

The maximum base for calculating pension and insurance contributions is indexed annually.
Taking into account the growth of the average salary in the country (as officials believe), the income from which contributions to the Social Insurance Fund are not paid and the percentage of payments to the Pension Fund decreases is increased. For Social Insurance contributions by 5.4%. For contributions to the Pension Fund - by 12%.

From January 1, 2020, the maximum base for pension contributions

will be
1,292,000 rubles
.

From January 1, 2020, the maximum base for contributions in case of illness and maternity

will be
912,000 rubles
.

In 2020, the base values were:

for pension contributions RUB 1,150,000.
for contributions in case of illness and maternity 865,000 rubles. accordingly (Government Decree No. 1426 dated November 28, 2018).

For contributions for compulsory health insurance and contributions for injuries, no maximum base is established. They are paid from the employee’s entire earnings during the year.

What is the meaning of the base limit for insurance premiums for 2020

When the amount of payments to each employee during the year reaches the cumulative total of the limit value (see above), the procedure for calculating contributions changes from exceeding the limit base in 2020. Namely:

contributions in case of temporary disability/maternity cease to accrue ;
contributions to compulsory pension insurance are charged at a lower rate of 10%.

EXAMPLE 1

In 2020, Shirokova’s salary at Guru LLC, according to the employment contract, is 150,000 rubles (let’s agree that there are no other payments subject to insurance contributions). Thus, her income from January to June inclusive will be:

150,000 rub. × 6 months = 900,000 rub.

That is, during these months there is no excess of the maximum base for contributions to OSS (912,000 rubles).

Taking into account July 2020, its cumulative income from the beginning of the year will be:

150,000 rub. × 7 months = 1,050,000 rub.

It will exceed the maximum base for contributions to OSS for cases of disability and maternity in 2020:

912,000 rub. <1,050,000 rub.

This means that the accounting department of Guru LLC must stop calculating and paying insurance premiums for OSS (2.9%) from July 2020. Including starting from the following amount of excess of the base:

RUB 1,050,000 – 912,000 rub. = 138,000 rub.

EXAMPLE 2

150,000 rub. × 8 months = 1,200,000 rub.

That is, during these months there is no excess of the maximum base for contributions to compulsory health insurance (RUB 1,292,000).

Taking into account September 2020, its cumulative income from the beginning of the year will be:

150,000 rub. × 9 months = 1,350,000 rub.

It will exceed the maximum base for contributions to compulsory health insurance in 2020:

RUB 1,292,000 <1,350,000 rub.

This means that the accounting department of Guru LLC should begin calculating and paying insurance premiums for compulsory health insurance for Shirokova from September 2020 at a reduced rate of 10%, and not the general 22%. Including the following amount of excess of the base:

RUB 1,350,000 – 1,292,000 rub. = 58,000 rub.

How to apply the marginal basis when calculating contributions

Pension contributions in 2020

An employee's income is calculated on an accrual basis from the beginning of the year. From this income, 22% is paid to the Pension Fund until the amount of payments in favor of the employee exceeds the limit of 1,292 million rubles.

When an employee’s cumulative salary exceeds 1,292 million rubles, contributions to the Pension Fund from such an employee for the remaining months are paid at a reduced rate of 10%.

This procedure is established by paragraph 1 of Article 426 of the Tax Code of the Russian Federation.

If a company applies reduced tariffs, contributions at a reduced tariff must be calculated from taxable payments up to 1,292,000 rubles.

Insurance premiums for “sickness” social insurance in 2020

In 2020, for payments up to 912,000 rubles inclusive, insurance premiums are calculated at the following rates:

2.9% - if the company applies general tariffs;
1.8% - in relation to payments to temporarily staying foreigners, if the company applies general tariffs;
at a reduced tariff - if the company applies reduced tariffs.

For amounts over 912,000 rubles, contributions to compulsory social insurance in case of temporary disability and maternity are not charged.

Limit value of the base for calculating insurance premiums in 2020

The limit for the Pension Fund is 711,000 rubles. The limit for the Social Insurance Fund (temporary disability) is 670,000 rubles. There is no limit for the Federal Compulsory Medical Insurance Fund and the Social Insurance Fund (injuries) (i.e., the entire salary is subject to contributions).

Contributions to the Pension Fund from the maximum amount will be 156,420 (711,000 * 22%). Contributions to the Social Insurance Fund (disability) will amount to 19,430 (670,000 * 2.9%). Contributions to the Federal Compulsory Medical Insurance Fund will amount to 36,261 (711,000 * 5.1%). Deductions to the Social Insurance Fund (injuries) will amount to 1,340 (670,000 * 0.2%).

But Sidorov received not 711,000, but 1,800,000 rubles for the year. The difference is 1,089,000 rubles. This difference is subject to special rates: - contributions to the Pension Fund at a rate of 10% - contributions to the Social Insurance Fund (disability) at a rate of 0% - contributions to the FFOMS at a rate of 5.1% - contributions to the Social Insurance Fund (injuries) at a rate of 0.2%

What will happen in 2020

The new limit values of the basic indicators for 2020 are already known. The government decree (developed by the Ministry of Finance of the Russian Federation) established that health insurance does not have a maximum base for accrual. Pension contributions are limited to 1.15 million rubles. For social insurance in case of temporary disability (due to maternity), the limit is 865 thousand rubles.

When calculating pension contributions, an increasing factor of 2.1 was used (clause 5 of Article 421 of the Tax Code of the Russian Federation). The accrual base for compulsory social insurance was calculated based on an increase in average wages by 6.1%, i.e. The Ministry of Economic Development determined the increasing coefficient as 1.061.

On a note! Next year, the interest rates for contributions to the Funds are left unchanged and amount to the same amount as before, 30%. The expected increase in compulsory health insurance rates from 5.1 to 5.9 did not happen. Increased by 4 thousand rubles. fixed payments “for yourself”, which are paid by individual entrepreneurs.

Limit value of the base for calculating insurance premiums in 2011

How did the same mechanism work in 2011?

Let's consider the amount of deductions using the example of Kuznetsov with a monthly salary of 120,000 rubles.

Kuznetsov's annual salary is 1,440,000 rubles (120,000 * 12). The maximum value of the base in 2011 was 463,000 rubles. The excess occurred in the month of April: the salary for January 2011 - 120,000 rubles salary for February 2011 - 120,000 rubles (in total from January 1 240,000 rubles) salary for March 2011 - 120,000 rubles (total from January 1 360.000 rubles) salary for April 2011 year - 120,000 rubles (total from January 1, 480,000 rubles)

Until April, the employer transferred contributions in the amount of 26% to the Pension Fund; after reaching the maximum limit, he stopped making contributions!

Oh, those were the days before!

Limit value of the base for calculating insurance premiums in 2020

The limit for the Pension Fund is 876,000 rubles. The limit for the Social Insurance Fund (temporary disability) is 755,000 rubles. There is no limit for the Federal Compulsory Medical Insurance Fund and the Social Insurance Fund (injuries) (i.e., the entire salary is subject to contributions).

Until the maximum value of the base is exceeded, the rates will be: - compulsory pension insurance (funded and insurance parts) - 22%. — Social Insurance Fund (disability) — 2.9%. — FFOMS — 5.1%. — contributions to the Social Insurance Fund (injuries) — 0.2%.

After exceeding the maximum value of the base, the rates will be: - compulsory pension insurance (funded and insurance parts) - 10%. — Social Insurance Fund (disability) — 0%. — FFOMS — 5.1%. — contributions to the Social Insurance Fund (injuries) — 0.2%.

Limit value of the base for calculating insurance premiums in 2020

The limit for the Pension Fund is 796,000 rubles. The limit for the Social Insurance Fund (temporary disability) is 718,000 rubles. There is no limit for the Federal Compulsory Medical Insurance Fund and the Social Insurance Fund (injuries) (i.e., the entire salary is subject to contributions).

Contributions to the Pension Fund from this maximum amount will be 175,120 (796,000 * 22%). Contributions to the Social Insurance Fund (disability) will amount to 20,822 (718,000 * 2.9%). Contributions to the FFOMS will amount to 40,596 (796,000 * 5.1%). Deductions to the Social Insurance Fund (injuries) will amount to 1,436 (718,000 * 0.2%).

But Sidorov received not 796,000, but 1,800,000 rubles for the year. The difference is 1,004,000 rubles. This difference is subject to special rates: - contributions to the Pension Fund at a rate of 10% - contributions to the Social Insurance Fund (disability) at a rate of 0% - contributions to the FFOMS at a rate of 5.1% - contributions to the Social Insurance Fund (injuries) at a rate of 0.2%