From 2021, the payment of insurance premiums comes under the control of the Federal Tax Service. Changes in administration are due to the fact that the Pension Fund is poorly coping with the complete collection of these payments. Otherwise, little will change for employers, except that the maximum base for calculating insurance premiums in 2017 has once again been increased.
Up-to-date information on the maximum base for calculating insurance premiums in 2021 and 2021 is in our new article. Data for 2021 can be found here.
Base for calculating insurance premiums for 2017: new limits
The maximum value of the base for calculating insurance premiums for 2017 was approved in accordance with paragraphs 3 and 6 of Article 421 of the Tax Code of the Russian Federation. The new values were approved by Decree of the Government of the Russian Federation dated November 29, 2016 No. 1255. This resolution was published on the official legal information portal on November 30, 2017. From January 1, 2021, the size of the maximum base values for calculating insurance premiums is as follows:
- 755,000 rubles is the maximum base for calculating insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity;
- 876,000 rubles is the maximum base for calculating insurance contributions for compulsory pension insurance.
Please note: the maximum amount of the base for calculating “medical” contributions is not approved. There is also no maximum base for the contribution “for injuries”. Therefore, their size for 2021 is not given.
The maximum values of the base for insurance premiums have increased compared to 2016. Let's compare the values in the table.
| Year | Limit value of the base for pension contributions | Maximum base for contributions in case of temporary disability and maternity |
| 2016 | 796,000 rubles | 718,000 rubles |
| 2017 | 876,000 rubles | 755,000 rubles |
Tariffs of additional contributions
In addition, some companies must transfer additional insurance premiums for health insurance in favor of employees working in dangerous or difficult working conditions, at rates determined based on the results of a special assessment of working conditions.
If the company conducted workplace certification before January 1, 2014, then its results can be used until the certification expires - until December 31, 2021. In this case, the company must pay:
| Additional contributions in favor of persons entitled to early retirement, namely: | Rate of additional insurance premiums | ||
| year 2013 | year 2014 | 2015 onwards | |
| in favor of employees engaged in underground work, in work with hazardous working conditions and in hot shops | 4% | 6% | 9% |
| in favor of employees engaged in work with difficult working conditions (the full list is established by Article 30, 30.1 of the Law of December 28, 2013 No. 400-FZ) | 2% | 4% | 6% |
If the company has conducted a special assessment of working conditions in accordance with Federal Law of December 28, 2013 No. 426-FZ, additional contributions are paid at the following rates:
| Class of working conditions | Subclass of working conditions | The rate of additional insurance premiums (from 2014 onwards) |
| dangerous | 4 | 8% |
| harmful | 3.4 | 7% |
| 3.3 | 6% | |
| 3.2 | 4% | |
| 3.1 | 2% | |
| acceptable | 2 | 0% |
| optimal | 1 | 0% |
The maximum value of the base for calculating insurance premiums to the Pension Fund of the Russian Federation at the additional tariff for compulsory health insurance has not been established (Article 428 of the Tax Code of the Russian Federation).
Read also “Insurance premiums in 2021: what’s new?”
How the new limits were calculated
The maximum amounts of the base for calculating the insurance premiums indicated above were approved by Decree of the Government of the Russian Federation of November 29, 2016 No. 1255 “On the maximum amount of the base for calculating insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity and for compulsory pension insurance from January 1, 2021 G.". Let us note that officials in the Government of the Russian Federation do not set the new size of the base for insurance premiums for the next year “out of the blue.” Legislation regulates the procedure for setting limits. Let us explain how the new values for 2021 were calculated.
Increasing the base for temporary disability and maternity
The provisions of paragraph 4 of Article 421 of the Tax Code of the Russian Federation establish that the maximum base for insurance premiums in case of temporary disability and in connection with maternity from January 1 of the year should be indexed based on the growth of average wages in the Russian Federation.
According to the Ministry of Economic Development of Russia, the nominal accrued average monthly salary per employee in 2021 amounted to 38,434 rubles. The same salary indicator in 2016 was 36,563 rubles. Thus, based on the parameters of the forecast indicators, the size of the nominal accrued average monthly wage per employee in 2021 compared to 2021 will increase by 5.1% (38,434 / 36,563 = 1.051).
If we apply this coefficient to the maximum base that was established for 2021, we get 754,618 rubles (718,000 rubles × 1.051). In this case, the size of the maximum base for calculating insurance premiums must be rounded to the nearest thousand rubles. In this case, the amount of 500 rubles or more is rounded up to a full thousand rubles, and the amount less than 500 rubles is discarded (clause 6 of Article 421 of the Tax Code of the Russian Federation). Consequently, 754,618 rubles were rounded upward - to 755,000 rubles.
Increasing the base for pension contributions
The maximum amount of the base for pension contributions is determined in accordance with paragraph 5 of Article 421 of the Tax Code of the Russian Federation. This norm stipulates that in 2021 the maximum value of the base for pension contributions should be determined using the following formula:
If we apply this formula, then the maximum base for pension contributions will be 876,295.2 rubles (38,434 rubles x 12 x 1.9). Taking into account rounding, the result is 876,000 rubles. This size is enshrined in Government Decree No. 1255 dated November 29, 2016.
How to apply new limits in 2017
Now we will explain how insurance premium payers in 2021 can use the new maximum values of the insurance premium base when calculating insurance premiums in 2021. Let's give an example and calculations.
Example. Petrov A.S. works in the organization under an employment contract. He receives a monthly salary of 94,000 rubles. In 2021, the Cosmos organization applies general insurance premium rates:
- pension contributions (PFR) – 22% and 10% (above the taxable base);
- contributions for temporary disability and maternity (FSS) – 2.9%;
- medical contributions (FFOMS) – 5.1%;
In the FSS of the Russian Federation, in case of injury, the organization pays insurance premiums at a rate of 0.2%. Also see 2021 Premium Rate Table.
Calculation of pension contributions
When calculating pension insurance contributions in 2021, you need to take into account that when the new base limit is reached (876,000 rubles), the tariff rate for insurance contributions will change:
- from accruals within the limits of 876,000 rubles - contributions must be calculated at a rate of 22 percent;
- from accruals from the amount exceeding 876,000 rubles - the rate of pension contributions is reduced to 10 percent.
This is what the calculation of pension insurance contributions will look like using the new base limits.
| Month | Growing base of pension contributions from the beginning of 2021, rub. | Amount of accrued pension contributions | ||
| up to 876,000 incl. | exceeding 876,000 | at a rate of 22% | at a rate of 10% | |
| January | 94 000 | 0 | 20 680 | 0 |
| February | 188 000 | 0 | 20 680 | 0 |
| March | 282 000 | 0 | 20 680 | 0 |
| April | 376 000 | 0 | 20 680 | 0 |
| May | 470 000 | 0 | 20 680 | 0 |
| June | 564 000 | 0 | 20 680 | 0 |
| July | 658 000 | 0 | 20 680 | 0 |
| August | 752 000 | 0 | 20 680 | 0 |
| September | 846 000 | 0 | 20 680 | 0 |
| October | 876 000 | 64 000 | 6600 | 6400 |
| November | 876 000 | 158 000 | 0 | 9400 |
| December | 876 000 | 252 000 | 9400 | |
If an organization or individual entrepreneur uses reduced insurance premium rates in 2021, then they should not accrue pension contributions from payments exceeding 876,000 rubles at all.
Calculation of contributions for temporary disability and in connection with maternity
In 2021, insurance premiums for temporary disability and maternity are calculated at a rate of 2.9 percent. If in 2017 the accruals in favor of the employee exceed the new limit on the base (that is, 755,000 rubles), then contributions will stop accruing. In our example, monthly accruals in favor of the employee are 94,000 rubles. Therefore, the calculations will be as follows.
| Month | Base of insurance premiums for VNIM since the beginning of 2021, rub. | Amount of accrued contributions at the rate of 2.9%, rub. |
| January | 94 000 | 2726 |
| February | 188 000 | 2726 |
| March | 282 000 | 2726 |
| April | 376 000 | 2726 |
| May | 470 000 | 2726 |
| June | 564 000 | 2726 |
| July | 658 000 | 2726 |
| August | 752 000 | 2726 |
| September | 755 000 | 87 |
| October | 755 000 | 0 |
| November | 755 000 | 0 |
| December | 755 000 | 0 |
As you can see, after accruals in favor of the employee exceed 755,000 rubles, insurance premiums for temporary disability and in connection with maternity stop accruing.
Calculation of medical contributions
As we have already said, the maximum base for medical contributions is not established. Therefore, contributions to the FFOMS in 2021 are calculated from all payments subject to insurance contributions. That is, monthly for the employee from our example you need to transfer 4,794 rubles. (RUB 94,000 × 5.1%).
Calculation of contributions “for injuries”
Contribution rates for insurance against industrial accidents (injury premiums) in 2021 are determined depending on the occupational risk class of the organization’s main activity. See “Insurance premium rates for injuries will not change in 2021.”
For the purposes of calculating contributions “for injuries”, the maximum base for insurance premiums is also not established. Therefore, these contributions in 2017 should be charged on all taxable payments in favor of individuals without any restrictions. That is, the monthly payment, based on the conditions of our example, will be 188 rubles (94,000 rubles × 0.2%).
Total
Within the established maximum base value 22% * 2.9% 5.1%30% from April 1, 2021 for small and medium-sized businesses Cm.Reduced insurance premium rates (15%) >>>
rates when the base size limit is exceeded from 2020 Over RUB 912,000. (Limit for OSS)22 %0 %5.1%27.1%Over RUB 1,292,000 (Limit for OPS
)10,0 %0%5.1%15.1% rate if the base size limit is exceeded from 2019Over RUB 865,000. (Limit for OSS
)22 %0 %5.1%27.1%Over RUB 1,150,000 (Limit for OPS
)10,0 %0%5.1%15.1% rate if the base size limit is exceeded from 2018Over RUB 815,000. (Limit for OSS
)22 %0 %5.1%27.1%Over RUB 1,021,000 (Limit for OPS
)10,0 %0%5.1%15.1% rate if the base size limit is exceeded from 2017Over RUB 755,000. (Limit for OSS
)22 %0 %5.1%27.1%Over RUB 876,000 (Limit for OPS
)10,0 %0 %5,1 %15,1 % *
The law on the unlimited tariff of insurance premiums for compulsory health insurance in the amount of 22% was signed from 01/01/2019 (Federal Law dated 08/03/2018 N 306-FZ)
Chapter 34 of the Tax Code of the Russian Federation - Insurance premium rates >>> Chapter 34 of the Tax Code of the Russian Federation - Reduced tariffs of insurance premiums > >> Chapter 34 of the Tax Code of the Russian Federation - Additional tariffs of insurance premiums for certain categories of payers >>>
on this topic:
- Limit value of the base for calculating insurance premiums >>>
- Examples of filling out the PP for insurance contributions from 2021. >>>
- Example: Calculation of Insurance premiums from 2015 >>>
| Rates * | ||||
| from 01.01.2015 – 2016 | ||||
| Tax base for each individual on an accrual basis from the beginning of the year | Pension Fund | Social Insurance Fund of the Russian Federation (FSS) | Federal Compulsory Medical Insurance Fund (FFOMS) | Total |
| 1 | 2 | 3 | 4 | 5 |
| For reference: Up to RUB 796,000. (2016) Up to 711,000 rub. (2015) Up to 624,000 rub. (2014) | 22,0 % For all policyholders: 1966 and older - 1967 and younger | |||
| Insurance part | Cumulative part | |||
| 22,0% of which: 6.0% for the joint and several part 16.0% for the individual part | 0% | |||
| according to the Application... ***** 1967 and younger | |
| Insurance part | Cumulative part |
| 16,0% ** of which: 6.0% for the joint and several part 10.0% for individual part | 6,0% ** |
***** For policyholders paying insurance premiums in respect of insured persons born in 1967 and younger, who have entered into an OPS agreement and have applied to transfer to a non-state pension fund or have applied to select an investment portfolio of a management company, an expanded investment portfolio of a management company or an investment portfolio of government securities of the State Management Company.
2,9 %5,1 %30,0 % **During the period
2016-2022
.
The formation of funded
pensions
has been suspended!
During this period, it is planned to direct the amounts of insurance contributions in full to finance insurance pensions, without the formation of pension savings.
From 2021
rates when the base size limit is exceeded
Over 718,000 rub. (Limit for Social Insurance Fund) 22% 0 %5.1% (The limit in the FFOMS has been cancelled) 27.1% Over 796,000 rubles. (Limit for Pension Fund) 10,0 %(10.0% - for the solidary part of the insurance premium tariff)0%5.1% (The limit in the Federal Compulsory Medical Insurance Fund has been cancelled)15.1%
Since 2015
22 %0 %5.1% (The limit in the FFOMS has been cancelled) 27.1% Over 711,000 rubles. (Limit for Pension Fund) 10,0 %(10.0% - for the solidary part of the insurance premium tariff)0%5.1% (The limit in the Federal Compulsory Medical Insurance Fund has been cancelled)15.1%
Since 2014
rates when the base size limit is exceeded
Over 624,000 rub.10,0 %(10.0% - for the solidary part of the insurance premium tariff)0 %0 %10,0 %
* Federal Law of December 3, 2012 243-FZ >>> See Fixed amount of insurance premium for individual entrepreneurs
>>>
| Rates * (except for agricultural producers and organizations with reduced tariffs) | ||||
| from 01/01/2013 | ||||
| Tax base for each individual on an accrual basis from the beginning of the year | Pension Fund | Social Insurance Fund of the Russian Federation (FSS) | Federal Compulsory Medical Insurance Fund (FFOMS) | Total |
| 1 | 2 | 3 | 4 | 5 |
| Up to 568,000 rub. | 22,0 % 1966 and older | |||
| Insurance part | Cumulative part | |||
| 22,0% of which: 6.0% for the joint and several part 16.0% for the individual part | 0% | |||
| 1967 and younger | |
| Insurance part | Cumulative part |
| 16,0% of which: 6.0% for the joint and several part 10.0% for individual part | 6,0% |
(10.0% - for the solidary part of the insurance premium tariff)0 %0 %10,0 %
| Rates *** at additional rate | ||
| from 01/01/2013 | ||
| Bet validity period | Pension Fund | |
| “harmful” working conditions | "difficult" working conditions | |
| 1 | 2 | 3 |
| year 2013 | 4,0 % | 2,0 % |
| year 2014 | 6,0 % | 4,0 % |
| 2015 and subsequent years | 9,0 % | 6,0 % |
*** Federal Law of December 17, 2001 No. 173-FZ “On labor pensions in the Russian Federation”
| Rates * (except for agricultural producers and organizations with reduced tariffs) | |||||
| from 01/01/2012 | |||||
| Tax base for each individual on an accrual basis from the beginning of the year | Pension Fund | Social Insurance Fund of the Russian Federation (FSS) | Compulsory health insurance funds | Total | |
| Federal Compulsory Medical Insurance Fund (FFOMS) | Territorial compulsory health insurance funds (TFIF) | ||||
| 1 | 2 | 3 | 4 | 5 | 6 |
| Up to 512,000 rub. | 22,0 % 1966 and older | ||||
| Insurance part | Accumulation part | ||||
| 22,0% of which: 6.0% for the joint and several part 16.0% for the individual part | 0% | ||||
| 1967 and younger | |
| Insurance part | Accumulation part |
| 16,0% of which: 6.0% for the joint and several part 10.0% for individual part | 6,0% |
(10.0% - for the solidary part of the insurance premium tariff)0 %0 %0 %10,0 %
solidary part
- part of the insurance premiums for compulsory pension insurance, intended to generate funds for the purpose of paying a fixed basic amount of labor pension, social benefits for the funeral of deceased pensioners, etc.
individual part
- part of the insurance premiums for compulsory insurance, intended for the formation of funds of the insured person and accounted for in his individual personal account.
For 2012
A maximum base value has been established for the calculation of insurance contributions to state extra-budgetary funds. It is indexed 1.1048 times and from January 1, 2012 will amount to 512 thousand rubles. (Resolution of the Government of the Russian Federation dated November 24, 2011 No. 974)
| from 01/01/2011. | |||||
| 1 | 2 | 3 | 4 | 5 | 6 |
| Up to RUB 463,000** (Over RUB 463,000, no contributions are paid) | 26,0 % (of which 6% is for the funded part of the labor pension for citizens born in 1967 and younger) | 2,9 % | 3,1 % | 2,0 % | 34,0 % |
| * 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 and territorial compulsory medical insurance funds” ** Starting from 2011, the scale will be indexed annually. | |||||
| Rates (except for agricultural producers and organizations applying special tax regimes) | |||||
| from 01/01/2010. | |||||
| Tax base for each individual on an accrual basis from the beginning of the year | Pension Fund | Social Insurance Fund of the Russian Federation (FSS) | Compulsory health insurance funds | Total | |
| Federal Compulsory Medical Insurance Fund (FFOMS) | Territorial compulsory health insurance funds (TFIF) | ||||
| 1 | 2 | 3 | 4 | 5 | 6 |
| Up to 415,000 rub. (Over RUB 415,000, no contributions are paid) | 20,0 % (of which 6% is for the funded part of the labor pension for citizens born in 1967 and younger) | 2,9 % | 1,1 % | 2,0 % | 26,0 % |
| (for organizations and individual entrepreneurs using a simplified taxation system and for organizations and individual entrepreneurs paying UTII) | |||||
| 14,0 % (of which 6% is for the funded part of the labor pension for citizens born in 1967 and younger) | 0 % | 0 % | 0 % | 14 % | |
Payment of insurance premiums
|
see Insurance Contribution Rates for Individual Entrepreneurs - Cost of an insurance year,
see What compensations are exempt from paying insurance premiums
see Federal Law No. 243-FZ of December 3, 2012 “On Amendments to Certain Legislative Acts of the Russian Federation on Compulsory Pension Insurance Issues”
| Base for calculating insurance premiums for each individual on an accrual basis | ||||
| Year | Pension Fund | K-ind | FSS | K-ind |
| 2021 | 2,3 | |||
| 2020 | 1 292 000 | 2,2 | 912 000 | |
| 2019 | 1 150 000 | 2,1 | 865 000 | |
| 2018 | 1 021 000 | 1,17 | 815 000 | 1,08 |
| 2017 | 876 000 | 1,9 | 755 000 | 1,051 |
| 2016 | 796 000 | 1,8 | 718 000 | 1,072 |
| 2015 | 711 000 | 1,7 | 670 000 | 1,073 |
| 2014 | 624 000 | 624 000 | ||
| 2013 | 568 000 | 568 000 | ||
Example. Calculation of Insurance premiums since 2015.
Since 2015, two maximum base values for calculating insurance premiums have been established: 1) for the Pension Fund of the Russian Federation - 711,000 rubles. 2) for the Social Insurance Fund - 670,000 rubles.
Since the beginning of 2015, an employee of Svetly Put LLC has received a salary in the amount of 680,000 rubles. At the same time, he also performed work under a contract, the remuneration amount for which was 70,000 rubles. Let us determine the basis for calculating contributions to each fund and the amount of contributions itself. Pension Fund.
Contributions to the Pension Fund of the Russian Federation at a rate of 30 percent are assessed on employee income not exceeding 711,000 rubles.
From the excess, that is, from an amount equal to 39,000 rubles. (680,000 + 70,000 – 711,000), you must pay contributions at a rate of 10 percent. In total, pension contributions will be accrued in the amount of 217,200 rubles. (RUB 711,000 x 30% + RUB 39,000 x 10%). FFOMS.
Contributions are assessed on all payments made to employees.
That is, the base for this employee will be 750,000 rubles. (680,000 + 70,000). The amount of contributions will be equal to 38,250 rubles. (RUB 750,000 x 5.1%). FSS.
Payments under a civil law agreement are not included in the contribution base to the Social Insurance Fund.
That is, 70,000 rubles. are not subject to contributions. Exceeding the salary limit in the amount of 10,000 rubles is also not subject to contributions. (680,000 – 670,000). The accrued amount of contributions will be 19,430 rubles. (RUB 670,000 x 2.9%). Trauma.
Limit for Social Insurance Fund = 670 thousand rubles.
Does NOT
apply to injury contributions (these contributions are paid on all payments, as before, there is no limit for them).
What to look for
When applying new base limits for insurance premiums in 2017, we recommend adhering to the following basic principles:
- calculate the basis for calculating insurance premiums for each employee separately (clause 2 of Article 421 of the Tax Code of the Russian Federation);
- consider the base as a cumulative total from the beginning of 2021 (clause 2 of Article 421 of the Tax Code of the Russian Federation);
- include in the database only those payments that are subject to insurance premiums (“What payments are not subject to insurance premiums since 2017”).
Read also
03.11.2016
FOR 2021
| Individual entrepreneur with an income of up to 300 thousand rubles. in year, Heads of peasant farms and members of peasant farms | Individual entrepreneur with an income of over 300 thousand rubles. in year |
| 1 minimum wage*26%*12 CONTRIBUTION TO THE PFR = RUB 23,400.00 Payment by January 9, 2021 | 1 minimum wage*26%*12+1.0% of the amount>300 thousand rubles. Max.: 8 minimum wage * 26% * 12 = 187,200.00 rub. CONTRIBUTION TO THE PFR = RUB 23,400.00+ + (INCOME-300000)*1% Payment: until January 9, 2021 – 23,400 rubles. |
