Insurance premium rates in 2021: rate table

A year has passed since control over the payment of insurance premiums was again transferred to the Federal Tax Service. According to officials, the administration of contributions by tax inspectorates has a much better effect on their collection. The Social Insurance Fund was left only with the collection of contributions in case of injuries and occupational diseases of workers. How to calculate and pay insurance premiums in 2021 - we will tell you all the changes and the latest news on this topic.

Approach to calculating insurance premiums in 2018

In 2021, insurance premiums, as before, are calculated based on:

• accruals in favor of individuals;
• established limits of the taxable base;
• insurance premium rates;

At the same time, the interest rate of the tariff directly depends on the amount subject to insurance premiums. Thus, before we present tables with premium rates for 2021, let us comment on the above-mentioned components.

Accruals in favor of “physicists”

In 2021, all employers are required to pay contributions to pension, social and health insurance from employee payments.

Insurance premiums in 2021 are required to be calculated on remunerations paid in cash and in kind:

• employees within the framework of labor relations;
• the head of the organization - the only participant, regardless of the existence of an employment contract with him;
• performers under civil contracts, the subject of which is the performance of work or provision of services;
• performers under copyright agreements.

Amounts not subject to insurance premiums in 2021 are given in Article 422 of the Tax Code of the Russian Federation.

Example

In 2021, the tax base for contributions has not changed. To calculate the base, you must first add up all payments that relate to the object of taxation. The list of such payments is listed in paragraph 1 of Article 420 of the Tax Code of the Russian Federation. For example, salary. Vacation pay.

Then you need to subtract non-taxable payments from the resulting value. For a list of such payments, see Article 422 of the Tax Code of the Russian Federation. For example, state benefits, financial assistance in the amount of up to 4,000 rubles. in year.

Limits and taxable base in 2021

In 2021, the maximum base for calculating insurance premiums has become larger. See “Maximum base for calculating insurance premiums from 2021.”

Base for calculating insurance premiums in 2021: table

Contribution rates in 2021: table

The tariffs for pension, medical and insurance contributions for temporary disability and in connection with maternity will not change in 2021 (Federal Law No. 361-FZ of November 27, 2017). So, if an organization or individual entrepreneur does not have the right to use reduced tariffs, then in 2018 it is necessary to charge contributions at the basic tariffs. They are listed in the table:

The general contribution rate in 2021 is 30% (Articles 425, 426 of the Tax Code of the Russian Federation):

• 22% – for pension insurance;
• 5.1% – for health insurance;
• 2.9% - for social insurance. In this case, the amount of contributions to be paid depends on whether the income exceeded the established limit or not.

The 30% rate will be valid until 2021 inclusive (Articles 425, 426 of the Tax Code of the Russian Federation). The extension of the tariff is provided for by Federal Law No. 361-FZ dated November 27, 2017.

Keep in mind

Each policyholder calculates the limit separately. If an employee joined a company in mid-2021, then do not take into account the income that he received from another employer in the limits.

New reporting on contributions

Although from 2021 all functions for monitoring the payment of contributions (except for contributions for injuries) will be 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, 2021 for 2021.

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).

Basic insurance premium rates in 2021

Below is a table with the main rates of insurance premiums in 2018:

Income tax

This tax is paid at the expense of the employee and is officially called Personal Income Tax - Personal Income Tax. Its size is calculated as a percentage relative to wages and is:

• 13% - for a citizen of the Russian Federation or a foreigner, but staying on the territory of the Russian Federation for more than six months (183 days);
• 30% - for a foreign citizen staying in the country for less than 183 days;
• 35% - tax on other payments qualified as material benefits, applies to everyone, regardless of citizenship.

Reduced insurance premium rates

In 2021, the preferential categories of policyholders who are entitled to pay premiums at reduced rates do not change.

All of the above reduced rates can also be summarized into a single table with rates. As a result, we get the following:

What “simplified” people need to know about the new OKVED classifier

In 2021, the new OKVED2 classifier came into force (approved by order of Rosstandart dated January 31, 2014 No. 14-st). Because of this, the codes for some preferential activities have changed. This does not affect the reduced tariff in any way. A change in OKVED cannot deprive you of benefits. This is provided for by Federal Law No. 335-FZ of November 27, 2017. For more details, see “New preferential activities under the simplified tax system”

Payment of fees: nuances

Firms with Skolkovo resident status may also not pay contributions to the FFOMS. Moreover, they have the right to use this opportunity for 10 years after acquiring the corresponding status (more precisely, from the 1st day of the month following the month in which the Skolkovo resident status was obtained).

In addition, the company’s activities must comply with a number of other criteria:

• the enterprise’s cumulative profit from the beginning of the year should not exceed 300,000,000 rubles;
• The company’s revenue at the end of the year should not exceed 1,000,000,000 rubles.

From the 1st day of the month following the month in which the company exceeded the relevant indicators for revenue and profit, the benefit in question is not used. Data on the financial performance of the company is provided to the Federal Tax Service by the structure that manages it.

Additional tariffs for 2021

Employers pay additional insurance premiums from the salaries of employees who work in harmful and dangerous conditions. Tariffs depend on the results of a special assessment or their absence (clause 3 of Article 428 of the Tax Code of the Russian Federation). If a special assessment of working conditions was not carried out and classes of working conditions as of 2021, then apply the following additional tariffs:

If a special assessment of working conditions was carried out, then additional tariffs are distributed by class:

If it is possible to apply different additional tariffs for payments in favor of one employee, then contributions must be calculated at the highest. For example, a special assessment (certification) was not carried out, and the employee is simultaneously employed in the work specified in clause 1 of part 1 of Art. 30 of Law No. 400-FZ, and on the work specified in paragraphs 2 - 18, part 1, art. 30 of Law No. 400-FZ. This means that contributions from his payments must be calculated at an additional rate - 9%.

Insurance rates for individual entrepreneurs

From 2021, the amount of individual entrepreneur contributions no longer depends on the minimum wage. Now the legislation fixes the exact amount of payments made by individual entrepreneurs “for themselves” for compulsory pension insurance. See “Insurance premiums for individual entrepreneurs from 2021”.

For individual entrepreneurs whose income does not exceed 300 thousand rubles, the amount of contributions for compulsory pension insurance is 26,545 rubles, for compulsory medical insurance – 5,840 rubles. However, individual entrepreneurs whose annual income is more than 300 thousand rubles still must pay additional pension contributions at a rate of 1%. That is, if the income of an individual entrepreneur for a year exceeds 300 thousand rubles, then in addition to fixed contributions, the entrepreneur must transfer to the Federal Tax Service an additional amount in the amount of 1% of the amount exceeding the limit (clause 1 of Article 430 of the Tax Code of the Russian Federation). Here is a table with the new values:

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