Calculation of insurance premiums in 2020: table of maximum bases

WHAT ARE SALARY INSURANCE CONTRIBUTIONS?

Insurance premiums are regular and obligatory payments to extra-budgetary funds that are not taxes . They must be paid by all legal entities, including individual entrepreneurs. They cannot be deducted from wages, but are paid by the employer at his own expense, which is why many organizations resort to paying “gray” wages. But the benefits of this approach are very doubtful.

The main function of paying compulsory insurance contributions to extra-budgetary funds is to provide support from the state to citizens who have suffered an insured event.

Administrative responsibility

Insurance premiums may not be transferred due to violation of the rules for processing accounting calculations, during which the payment amount was calculated incorrectly, and its value does not correspond to the real figure by more than 10%. In such cases, the court may bring the head of the company or the chief accountant to administrative liability with the imposition of penalties in the amount of 2 thousand to 3 thousand rubles (Article 15.11 of the Code of Administrative Offenses of the Russian Federation).

In real life, administrative consequences of not paying insurance premiums can occur simultaneously with criminal consequences for all responsible officials. In this case, tax penalties are imposed on the company in accordance with Articles 122, 123 of the Tax Code.

WHEN DO YOU NEED TO PAY INSURANCE PREMIUMS FROM SALARY?

The legislation establishes that insurance premiums for compulsory health insurance and compulsory pension insurance must be paid monthly and no later than the 15th day of the month following the billing month.

If the 15th falls on a non-working holiday or weekend, payment should be made no later than the next working day. If this is not done on time, then the accrued contributions are recognized as arrears and are collected from the organization. Control over the payment of contributions is carried out by the Federal Tax Service of Russia.

There are several life situations that can suspend the obligation to pay insurance premiums. They will be listed below:

1. The employee took maternity leave.
2. The employee is caring for an elderly person over 80 years of age, a disabled child or a disabled person of the first group;
3. The employee was drafted into the army;
4. An employee resides temporarily abroad with a spouse who is sent there to work - no more than 5 years;
5. The employee lives together with his military spouse in an area where it was not possible to conduct any activity - also for no more than 5 years.

New reporting on contributions

Although from 2020 all functions for monitoring the payment of contributions (except for contributions for injuries) are transferred to the Federal Tax Service, there remains reporting that must be submitted to the funds.

To the Pension Fund :

• monthly SZV-M - no later than the 15th day of the month following the reporting month (previously it was until the 10th);
• once a year, personalized accounting information (SZV-Experience) - no later than March 1, 2020 for 2020.

To the Social Insurance Fund :

• updated form 4-FSS, deadlines are the same - no later than the 20th day of the month following the reporting quarter (on paper) and no later than the 25th day for electronic reporting (if the number of employees is more than 25 people).

to the tax office , which combines information that was previously included in the RSV and 4-FSS forms. A single calculation of contributions must be submitted no later than the 30th day following the reporting period (clause 7 of Article 431 of the Tax Code of the Russian Federation).

WHAT ARE THE GENERAL INSURANCE RATES?

The following are some factors that influence the amount of insurance premiums: first of all, this is the category of the payer, and secondly, the amount accrued to the employee for the reporting period.

Organizations and individual entrepreneurs who have employees under their command generally pay the following insurance premiums:

• 22% are contributions to the Pension Fund;
• 2.9% are insurance contributions to the Social Insurance Fund;
• 5.1% are sent to the Compulsory Medical Insurance Fund.

When calculating contributions to the Pension Fund, you need to take into account the hazard class of production, due to which additional percentages of contributions may be established.

For the Social Insurance Fund, accruals are also not fixed, since the amount of contributions for injuries depends on the type of activity and is set individually for each enterprise. Their clarification from the FSS usually comes in a notice addressed to the organization.

Payments and accruals of insurance premiums for individual entrepreneurs personally have a different form - the law provides for fixed amounts depending on the minimum wage. In 2020, insurance premiums for individual entrepreneurs will amount to 32,385 rubles, of which 26,545 rubles are payments of the insurance part to the Pension Fund of the Russian Federation, and the remaining 5,840 rubles are contributions to the FFOMS. For income over 300 thousand rubles, contributions are 1% above the fixed amount.

Calculation of the amount of contributions

Insurance premiums for the month are calculated using a simple formula: Base * Tariff. The base consists of all payments made to a specific individual that are subject to insurance premiums. There are non-taxable amounts - they are listed in Article 422 of the Tax Code of the Russian Federation. All other monthly payments are added up and multiplied by the tariff.

For pension and medical contributions, a maximum base size has been established. This is the amount of taxable payments that the employee has received since the beginning of the year. Depending on the type of deductions and the category of the policyholder, when this limit is reached, contributions are either not charged or reduced rates are applied.

In 2020, the following base size limits apply:

• for pension contributions – 1,292,000 rubles;
• for social contributions for temporary disability and maternity (VNiM) - 912,000 rubles.

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EXAMPLE OF INSURANCE PREMIUM CALCULATIONS IN 2020

Example No. 1: An employee has been working for a long time and has a salary of 30,000 rubles. What amount of taxes and contributions must the employer pay for this employee and what salary must the employer pay the employee?

1. Personal income tax is charged at 13% of wages. The calculation will look like this: 30,000 rubles * 13% = 3,900 rubles
2. Contributions to the Pension Fund are transferred in the amount of 22% of wages: 30,000 rubles *22% = 6,600 rubles
3. Total contributions to the Social Insurance Fund: 30,000 rubles * 2.9% = 870 rubles, and contributions for injuries collected from the organization in the amount of 0.2% are: 30,000 rubles * 0.26% = 78 rubles. The total amount of contributions to the Social Insurance Fund is 948 rubles.
4. 5.1% contributions to the Federal Compulsory Medical Insurance Fund will be equal to 1,530 rubles.

Example No. 2: Individual entrepreneur Ilya Ivanovich Dudanov registered on January 25, 2020. What will be the insurance contributions to the Pension Fund this year?

The amount of insurance contributions to the Pension Fund is calculated as follows:

1. For 11 full months, insurance premiums are: 2212.08 rubles * 11 months = 24332.91 rubles
2. For 7 days, counting from January 25 and taking into account the day of registration: 2212.08 rubles/31days*7days = 499.50 rubles
3. Amount of contributions to the Pension Fund for 2020: 24332.91+499.50=24822.41 rubles

Insurance premiums for employees in 2020

For employers, the latest news on the topic of contributions cannot be called pleasant. Insurance premiums for employees in 2020 increased due to an increase in the maximum accrual base, and preferential reduced rates for many organizations and entrepreneurs were cancelled. Let's talk about this in more detail.

First, about the increase in the maximum base for the amount of payments in favor of the employee. New increased limits are established by Decree of the Government of the Russian Federation dated November 28, 2018 No. 1426. Taking into account the indexation of average wages due to inflation, the maximum base for calculating insurance premiums is:

• for compulsory social insurance (for temporary disability and maternity) in relation to each employee - 865,000 rubles on an accrual basis from January 1, 2020;
• for compulsory pension insurance for each individual 1,150,000 rubles on an accrual basis from January 1, 2019.

As for the general tariffs for contributions, there are positive changes. Currently, the total tariff for contributions for employees is 30% of the amounts paid to them. It was assumed that it would be in force only until the end of 2020, and then the total tariff would increase by 4% and amount to 34%.

But legislators still admitted that taking into account the new VAT rate, the overall fiscal burden of business has already increased. Therefore, it was decided to continue to maintain the general rate of contributions for employees at the current level of 30%.

So, employers pay insurance premiums in 2020 at the following rates (Article 425 of the Tax Code of the Russian Federation).

In addition, there is another category of contributions for employees - for insurance for injuries and occupational diseases, the payment of which is regulated by Law No. 125-FZ of July 24, 1998. Tariffs here depend on the professional risk class of the main type of activity of the organization or individual entrepreneur and range from 0.2% to 8.5%.

Let us show, using a conditional example, what the calculation of insurance premiums for an employee looks like, taking into account the established limits for compulsory health insurance and compulsory social insurance.

✐Example ▼

The salary of the commercial director at Status LLC is 100,000 rubles per month (assume that there were no other taxable payments). For 2019, the employee was paid 1,200,000 rubles. What amounts must be paid for its insurance?

1. Contributions to compulsory pension insurance, taking into account the limit established in 2020, consist of two parts: (1,150,000 * 22%) plus (1,200,000 − 1,150,000) * 10%), a total of 258,000 rubles.
2. Contributions to compulsory social insurance for VNIM are calculated only up to the limit of 865,000 rubles (865,000 * 2.9%) = 25,085 rubles.
3. Contributions for compulsory health insurance are charged at a rate of 5.1%, there are no limits - (1,200,000 * 5.1%) = 61,200 rubles.
4. Contributions for injuries and occupational diseases are also charged on the entire amount of payments. The minimum rate is applied (0.2%), because the type of activity belongs to the first class of professional risk (1,200,000 * 0.2%) = 2,400 rubles.

The total amount of insurance payments for this employee for the full year 2019 will be 346,685 rubles.

As you can see, savings on paying insurance premiums for an employee are possible only with a sufficiently high salary. If the salary is below 72,100 rubles per month, then even the limit on social insurance contributions will not be reached.

FREQUENTLY ASKED QUESTIONS AND ANSWERS TO THEM

Question No. 1: If an organization does not provide a calculation of insurance premiums on time, what amount of fine should be expected from the tax office?

Answer: In practice, the following penalties are common for organizations for not submitting reports on time: 5,000 rubles and blocking of a bank account until the reports are submitted.

Question No. 2: According to the latest amendments to the law, transferring wages in two parts is now the direct responsibility of the employer. Is there the same obligation for calculating taxes and insurance premiums?

Answer: No, taxes and insurance premiums are not charged on the advance payment, but are calculated from the full amount of monthly earnings.
Thus, payments to insurance funds and tax authorities are made only once a month. Rate the quality of the article. Your opinion is important to us:

What awaits us

From 1 January 2020, you will have to pay more in national insurance contributions. This is due to the fact that the Government of the Russian Federation approved new maximum values ​​of the bases subject to contributions for pension and social insurance (Government Resolution No. 1426 of November 28, 2018).

For clarity, it offers a table with the bases for calculating insurance premiums in 2020:

Note that interest rates themselves will not increase from the New Year. For social insurance contributions the tariff is 2.9%. For pension contributions, the rate for contributions within the base is 22%. Payments exceeding the limit must be paid at a rate of 10%. As for health insurance premiums, their rate is 5.1%.