How much does an employer pay for an employee? Pension Fund. Social Insurance Fund. Mandatory Health Insurance Fund

The legislation of our country obliges the employer to make payments for each employee in the state. They are regulated by the Tax Code, the Labor Code and other norms. The employer acts as an intermediary between the state and the employee. About the famous 13% of personal income tax know everything. But how much does an employee actually employ an honest employer?

Insurance payments

Starting from 2017, contributions for employees are transferred to the Federal Tax Service (FSN) and to the Social Insurance Fund (FSS). Tariffs, which the government of the Russian Federation establishes every year, are common. This year it is necessary to list:

- for pension insurance - 22%,

- for compulsory medical insurance - 5.1%,

- in the FSS - 2.9% (not including contributions in the event of industrial injuries).

Employers who have incentives can view them in the tax table.

Category of taxpayer	FIU, %	FFOMS, %	FSS, %	Total
IP and organizations on USN, OCH, ESKH and UTII (excluding exempts)	22	5.1	2.9	thirty
ИП on ПСН (public catering, trade, leasing of personal property for rent)
After 755 000 rubles	22	5.1	-	27.1
After 876,000 rubles	10	5.1	-	15.1

There are also reduced tariffs, they are presented in the table below.

Category of taxpayer	FIU, %	FFOMS, %	FSS, %	Total
Pharmacy organizations, as well as IP (licensed pharmacist), working on UTII	20	-	-	20
NGOs on the USN engaged in social services, education, science, sports, health, art and culture
Organizations and IPs on USN (only preferential activities). Provided that the limit does not exceed 79 million rubles.
Organizations that conduct charitable activities (only on USN)
IP on the PSN (does not include the delivery of property for rent, public catering and trade)
Participants in the Free Economic Zone (SEZ) - Sevastopol and Crimea	6th	0.1	1.5	7.6
IP and organizations working in the tourist-recreational and technology-innovative area (only SEZ)	8	4	2	14
Organizations dealing with IT (two conditions must be met: employees must be more than 7 people and not less than 90% for three quarters)
Organizations that have the status of a participant in the Skolkovo project	14	-	-
IP and organizations that pay ship crew members (only for vessels registered in the Russian International Register)	-	-	-	0

All questions of social insurance were regulated by Federal Law No. 212. This year he was replaced by Chapter 34 of the Tax Code of the Russian Federation. Articles 419-425 define taxpayers, the accrual basis, taxable items, tariffs and reporting periods. Also in the chapter the order of calculation of taxes and other organizational questions is registered.

In general, any payments intended for an individual are deemed to be the object of collection of insurance premiums. And the base is the amount of payments taken for a certain time period, separately for each insured person.

Personal income tax

This is one of the direct taxes. Calculated as a percentage of total income minus amounts exempted from levying taxes. These include fees, profits from the sale of real estate, premiums, gifts, winnings, paid sick leave, etc.

How much does the employer pay for the employee at the basic rate?

As you know, 13%. In some cases, the tax base may be reduced by tax deductions. They apply only to income taxed at a rate of 13%. NDFL is deducted most often from wages, but transferred to the budget by a tax agent. He is an intermediary between the state budget and the employee (taxpayer) who is charged with the transfer of contributions to the state budget. Usually the tax agent is the employer. He retains a certain amount and transfers it to the tax inspection at the place of registration of the organization (firm, IP) on the day of transferring wages to employee cards.

In this case, the financial burden lies on the employee, and the calculation and payment of tax - on the employer. While, for example, from the sale of immovable property, the citizen independently calculates the amount of the payment, having previously declared the received profit.

Social Insurance Fund

Payments, according to the norms of the law, are conducted by the employer. The FSS divides the tax on social funds. These contributions give the right to citizens in special cases to receive cash benefits. For example, with:

- loss of breadwinner,

- getting a disability,

- the birth of a child,

- reaching retirement age.

- getting the status of a poor or large family.

How much does an employer pay for an employee in this fund? 2.9% of the employee's accrued salary. They are listed either before the 15th day of each following month, or once a year until December 31.

The rate of deductions to the FSS is based on the level of harmfulness in production.

When assessing working conditions at a particular enterprise, the following tariffs are applied:

- dangerous (+ 8%),

- harmful (+ 7.2%),

- acceptable, as well as optimal (+ 0%).

Contributions for work injury insurance must be transferred every month, along with the salary. Any error in the CSC, the name of the bank or the company will delay the transfer, and payments in this case will be considered imperfect.

If the last day of payment of contributions is non-working (for any reason), then it may be postponed on the first working day. This rule does not work everywhere. For example, payments for work injuries received must go forward, that is, if the last day of payments to the weekend / holiday falls, they should be held the day before.

Accounting of contributions to the FSS is conducted separately for each employee. Untimely deductions to the FSS entail penalties in the form of 5% of the monthly amount charged.

In theory

Deductions to the Social Insurance Fund are made by the employer from their funds. These payments are divided into two types: actual and conditional. The former are paid to outside funds of a non-state and public nature. Most often these are medical and social insurance funds, as well as the Pension Fund. For example, a social fund will make payments to an employee who is injured during production activities.

Contingent payments remain on the accounts of the organization (firm, IP). They are designed to provide an adequate standard of living for employees who are dependent, for example, after trauma in the workplace. And:

- allowances for child care,

- compensation for moral damage (the amount of payment is determined only by the court),

- payment to employees who have resigned for reduction or in case of liquidation of the enterprise.

Pension Fund of the Russian Federation

Contributions to the PF are dependent on the employment relationship. That is, contributions will be different for citizens working under an indefinite labor contract, on a combination or a fixed-term contract. Payments to this fund are made from the accounts of the organization (company, entrepreneur) in a generally accepted amount - 22% of the accrued wages. The date of deductions to the PF is the 15th day of the following month.

Federal Compulsory Medical Insurance Fund

What other taxes does the employer pay for the employee? Contributions to the FOMIF. At a rate of 5.1% of the salary of each employee are transferred to the needs of free medical care.

This fund is created for financial assistance in case of problems lying in the plane of medical care. Due to current regulations and federal legislation, any citizen of our country can get qualified medical and / or medical assistance.

Deductions to the compulsory health insurance fund are intended for:

- unemployed people, including children,

- Provision of medicines for privileged categories of citizens ,

- implementation of the mandatory insurance measures accepted for implementation.

FFOMS is a federal property

The reason for this is a number of tasks assigned to him, directly related to the social protection of the population, the preservation of his health, welfare and the provision of certain services.

The Mandatory Medical Insurance Fund monitors the efficiency of the expenditure of funds flowing into the accounts. Also, the accounts are prepared, which is reviewed and approved by the Government of the Russian Federation. All monetary operations conducted by the fund are controlled and regulated by the Federal Treasury.

Since the beginning of 2017, the sphere of social insurance has become subject to the Federal Tax Service. The changes are not cardinal. They affected only the procedure for preparing reports.

Preferential income categories

Federal legislation provides for a number of categories of earnings of an employee who are exempt from paying contributions to extra-budgetary funds. These include:

- monetary compensation, for example, in connection with dismissal;

- benefits designated by the state - this can be payments in connection with temporary disability, trauma in the production process, etc .;

- material assistance provided in connection with the death of a relative, the birth of a child or the loss of property due to force majeure events.

On average, the amount of contributions to all funds is 43% of the accrued wages: 13% is accrued taxes on wages, 30% - the employer pays.

FE

And how many taxes does an employer pay for an employee, if the former is an IP? Entrepreneurs without the formation of a legal entity pay insurance premiums of the established amount. They are calculated from the level of the minimum wage (SMIC). The rate is still 26% in the Pension Fund, as well as 5.1% - in the FFOMS. And the amount of payment has changed, as the minimum wage has increased. In 2016, it was 6,675 rubles, today - 7,500, and since July 1, the government approved 7,800.

The individual entrepreneur does not list the FSS tax.

When the profit of the IP reaches 300,000 rubles, payments to the FIU and the FOMIF are reduced to 1%.

Features of the simplified taxation regime

USN is preferential. Therefore, payments are calculated differently. It refers to the types of activities listed in Article 58 of the 212 Federal Law (the production of toys or goods for sport, construction, education, etc.).

Legal entities, as well as individual entrepreneurs, making payments in favor of citizens, from contributions to the FFOMS and FSS are released. The percentage transferred to the Pension Fund is reduced to 20% for them.

Accounting nuances

Tax calculation is conducted separately for each employee. First, it is necessary to know to the employee how much the employer pays for him in various funds. Secondly, there are certain limits, after which, interest rates of contributions are reduced. For example, if the aggregate taxable income is higher than 796,000 rubles, then payments to the Pension Fund are reduced to 10% (but this does not apply to entrepreneurs working under the simplified taxation system).

The limit for transferring taxes to the FSS is fixed at 718,000 rubles. After this amount, deductions to the social insurance fund are terminated.

Since last year, the limit on levying taxes in the FFOMC has been abolished. Contributions are calculated at a rate of 5.1% without any benefits. Details can be found from the tax tables on the Internet, in the public domain.

Salary: which shade to choose

Unofficially in our country there are three types of wages: "black", "gray" and "white".

In the media, the term "white" (read "small") the salary appeared in 1998. It means the officially registered amount of wages in the order for employment and the employment contract. The "white" salary can consist of:

- salary,

- bonus payments,

- extra charges for the degree, length of service, quality mark, etc.,

- vacation,

- the district coefficient (increases pay, compensating for the severe climatic conditions in which it is necessary to work),

- The sick leave.

Employers do not like the "white" salary because of the "headache" with taxes. Employees also feel safe with it.

"Gray" (or salary in an envelope) does not reflect part of the earned money. Employees of organizations and firms that practice such payments receive officially small salaries, and an additional payment, not reflected in the accounts, is issued in envelopes. Naturally, the employer deducts significantly smaller amounts in various funds. The employee in this case does not have adequate protection. For example, there are cases when money in envelopes is "forgotten" to be issued.

The concept of "black" wages appeared in 1996. It both then and now means an unconfirmed documentary salary. What taxes does the employer pay for the employee in this case? It is clear that no. Naturally, as for the payment of maternity or annual leave, sick leave, etc., too, speech does not go.