Insurance premium rates in 2021 (table)

Limit value of the base for calculating insurance premiums in 2021

Existing legal norms that apply in the field of taxation when determining insurance transfers to individual funds determine the values ​​of the marginal base.
They are valid only when determining amounts in the Pension Fund and the Social Insurance Fund. Such indicators are not provided for the FFOMS.

Since January, a new maximum base for calculating insurance premiums in 2021 has been established.

Why was the contribution limit introduced?

The maximum value of the base for calculating insurance premiums is the limit of the calculated contributions for the employee, starting from which either a zero or a reduced rate for insurance contributions is used. The maximum value applies to payments to each employee.

The Tax Code establishes that income accrued to an employee in the form of wages and other amounts, payments of which the employer makes in favor of employees, are subject to inclusion in the base for insurance contributions. Calculation is the obligation of the enterprise established by regulations and is carried out at the expense of its expenses.

Up to a certain point, the rule applies: the higher the salary, the more the employer must send to the Pension Fund and other funds.

If the salary amount crosses the base limit, then there is a reduction in the costs of business entities for compulsory insurance.

That is, insurance premium rates in this case are regressive.

The use of a marginal base encourages employers not to hide the increased salaries of people working at the enterprise. Under such conditions, they comply with current legislation and save their money.

The use of the maximum base for insurance premiums is enshrined in the Tax Code of the Russian Federation. Currently, the insurance rates in the Pension Fund are 22%, in the Social Insurance Fund - 2.9%.

When an employee’s salary cumulatively, starting from the first days of the year, exceeds the limit established for the current year, then the rates take values ​​of 10% and 0%, respectively, in relation to amounts above these limits.

For preferential tariffs, both rates are equal to 0%. Such benefits are listed in the Tax Code of the Russian Federation. These include, for example, the use of the simplified tax system for the type of activity specified in the code, the income from which has a share of more than 70%.

Attention! Limits are not determined for contributions to health insurance, as well as for contributions determined according to additional tariffs. Also, these limits are not determined for injury contributions.

When filling out the calculation of insurance premiums, it is necessary to separately highlight the amounts of transfers within the maximum values ​​of the base, and their values ​​above it.

In this case, the reflection in the report occurs twice - in total amounts in the calculation itself, indicating the summed excess values ​​​​for all employees, as well as in the information for each such employee.

It must be remembered that for pension insurance, maximum amounts also apply when paying wages under work contracts. For insurance against situations of disability and maternity, the amounts received by the employee under contract agreements are not included in the base limits.

What's new in 2021

The maximum amount for insurance amounts is approved for each year.

By Government Decree, its indicator for 2021 was approved in the following amount:

• for pension amounts in the amount of 1,021,000 rubles;
• for social – 815,000 rubles.

In the previous year 2021, the corresponding maximum amounts were in force for the Pension Fund of Russia - 876,000 rubles, for the Social Insurance Fund in relation to disability and maternity insurance - 755,000 rubles.

This year, the base limit for the Pension Fund was indexed depending on the average salary, and for the Social Insurance Fund in relation to disability and maternity insurance, taking into account its growth.

The methodology for determining the base for the Pension Fund of the Russian Federation involves calculating the average salary adopted this year at the legislative level, doubled (increasing factor) and multiplying the calculated value by 12 (the number of months in the year).

For social insurance, the indexation coefficient is determined by the increase in average earnings compared to the previous year. In 2021, according to the forecast, the average wage will be 42,522 rubles per month for one employee. And in 2021 this amount was 39,360 rubles.

Attention! As a result, in 2021 it turned out that the 2017 indicators were changed to 1.17 (10210000/876000) for amounts in the Pension Fund and by 1.08 (815000/75500) for the Social Insurance Fund.

These maximum amounts apply to income and other transfers in favor of employees starting from January 1, 2018.

Table: maximum base value for calculating insurance premiums in 2021

In 2021, when determining the base for amounts for insurance required by law, it is necessary to use the following maximum indicators:

Limit base for contributions in 2021

In 2021, the following limits were used for the bases for contributions for compulsory insurance established by law:

Example of applying the new limit value base

Let's look at an example of how the maximum base for insurance premiums is used. Let us assume that the employee has a salary of 112,000 rubles. They worked all the months according to the report card in full.

The company makes calculations based on general tariffs for insurance premiums - for pension insurance 22% (10% for amounts greater than the base), social insurance - 2.9%, medical insurance 5.1%. The injury contribution is set at 0.2%.

In relation to contributions to the Pension Fund, the calculation is made as follows:

Now let’s look at how to calculate social security contributions (in case of disability and maternity):

Since the maximum amount is not established for the amount in medical insurance, it is necessary to make monthly deductions to the fund in the amount of: 112,000 x 5.1% = 5,712 rubles.

The contribution rate for injury deduction is set based on the risk of the main type of activity. There is also no maximum amount for this type of deduction. Therefore, the organization will have to make a payment every month in the amount of 112,000 x 0.2% = 224 rubles.

Source: https://buhproffi.ru/nalogi-i-vznosy/predelnaya-velichina-dlya-nachisleniya-strahovyh-vznosov.html

How do entrepreneurs pay contributions “for themselves”?

The deadline for making transfers to the Pension Fund and the Compulsory Medical Insurance Fund for individual entrepreneurs is established by current legislation as December 31 of the current year. Regulatory legal acts do not regulate the frequency of payments, which gives merchants room for “maneuver.” They can break the amount into convenient parts and transfer them into the budget throughout the year or pay it immediately in December.

Payment of insurance premiums in 2021 from the amount exceeding the “threshold” for revenue of 300 thousand rubles. made later than 01.07 next year. If the individual entrepreneur ceases activity, the existing pledge of contributions must be repaid within 15 days from the date of deregistration.

Important! If the specified “deadlines” fall on a holiday or weekend, the deadline is moved to the next weekday date.

Where to pay insurance premiums in 2021? Individual entrepreneurs, like legal entities, make transfers to the tax office where they are registered. Three types of obligations are formalized in separate payment orders, each with its own BCC.

Insurance premiums in 2021 rates table

2018 introduced some changes to the Tax Code regarding insurance premiums. The interest rates of contributions remained unchanged, but the maximum limit on the accrual base was increased.

According to the amendments and additions to the Tax Code of the Russian Federation in 2017, the functions of control, accounting and execution of insurance premiums were transferred to the federal tax service.

In addition, social payments to individual entrepreneurs were untied from the minimum wage.

Fund rates limits

Limit values ​​are understood as a legal limit on the income of an individual, before reaching which the payment of insurance premiums is made at the general rate. After exceeding the limit, the rate changes downward. However, the maximum values ​​vary depending on the type of insurance payments.

Currently, the limit is set only for payments to the pension fund and social insurance fund.

1. For payments to the Pension Fund, the limit for 2021 is 1,021,000 rubles. Within this amount, the contribution rate is 20 percent, and above it - 10% (Article 426-426 of the Tax Code of the Russian Federation).
2. For payments to the Social Insurance Fund, the limit is 815,000 rubles. The contribution rate until the limit is reached is 2.9%. If it is exceeded, the rate is zero, that is, income exceeding 815,000 rubles is not subject to taxation (Article 426-426 of the Tax Code of the Russian Federation).
3. There is no limit on contributions for compulsory health insurance (FFOMS), and the rate on the entire amount of income is 5.1% (Article 426-426 of the Tax Code of the Russian Federation).

At the same time, it is important not to forget that, in accordance with Article 427 of the Tax Code of the Russian Federation, there are also reduced tariff rates for certain categories of workers.

In accordance with this article, the table of reduced tariffs will look like this:

Payers of additional contributions

In accordance with Art. 428 of the Tax Code, additional tariffs for insurance payments in the Pension Fund are paid by those payers whose employees are engaged in harmful or dangerous work.

Specialized commissions that inspect working conditions divide working conditions into classes, according to which additional tariffs are diversified.

The table of classes and fees for them will look like this:

If classes were not established at production, and the commission, accordingly, was not carried out, then additional tariffs will be paid according to the following scheme:

Tariffs for insurance payments for individual entrepreneurs

An innovation for 2021 was the decoupling of the amount of insurance payments for individual entrepreneurs from the minimum wage. The Tax Code of the Russian Federation, namely Article 430 of the Tax Code, now provides for fixed amounts of insurance payments for employees and personal, depending on the total income of the individual entrepreneur.

So, with an income of up to 300,000 rubles. contributions will be:

1. Pension fund - 26,545 rubles.
2. Compulsory health insurance fund – 5840 rubles.
3. Social insurance contributions in case of temporary disability, injuries and maternity - at the request of the individual entrepreneur.

With an income of over 300,000 rubles. contributions will be:

1. Pension fund – 265,455 rubles + 1% of the amount over 300,000 rubles.
2. Compulsory medical insurance – 5840 rubles + 1% of the amount over 300,000 rubles.

The same Article 430 of the Tax Code of the Russian Federation obliges individual entrepreneurs, regardless of their employment and income, to transfer personal insurance payments to the individual entrepreneur (“for himself”).

Source: https://realscads.ru/strahovye-vznosy-v-2018-godu-stai-tablitsa/

Additional tariffs for 2018

Additional tariffs for pension insurance remain the same (Article 428 of the Tax Code of the Russian Federation). Employers who have not conducted a special assessment of workplace conditions will pay additional contributions in 2021 at the following tariffs:

• 6% for workers in heavy work (List No. 2, “small” lists - clauses 2-18, part 1, article 30 of Law No. 400-FZ);
• 9% for workers in underground conditions, “hot” workshops, etc. (List No. 1 - clause 1, part 1, article 30 of the law of December 28, 2013 No. 400-FZ).

Those who have carried out a special assessment will pay additional fees according to the tariffs, depending on the assigned hazard class:

• 8% - subclass 4 (hazardous working conditions);
• 7% - subclass 3.4 (harmful conditions);
• 6% - subclass 3.3 (harmful conditions);
• 4% - subclass 3.2 (harmful conditions);
• 2% - subclass 3.1 (harmful conditions);
• 0% - classes 1 and 2 (optimal and acceptable level).

Limit base for calculating insurance premiums in 2021

From January 1, 2021, new limits on the base for insurance premiums, which are determined by the Russian government, will be in effect.

In addition, it became known what tariffs are provided for the calculation of insurance premiums exceeding the established limits.

You will learn about all this by reading this publication.

New maximum base for insurance premiums in 2021

In accordance with Article 421 of the Tax Code of the Russian Federation (clauses 3 and 6), maximum bases for calculating insurance premiums were established.

New values ​​were established by Russian government decree No. 1378 of November 15, 2021.

The document can be viewed by visiting the official legal information portal.

https://www.youtube.com/watch?v=4SawYxlQq2Q

Starting from January 1, 2021, the following maximum base values ​​for calculating insurance premiums are established:

• for compulsory pension insurance – 1,021,000 rubles;
• for compulsory social insurance (in connection with maternity, as well as temporary disability) - 815,000 rubles.

It should be taken into account that the maximum base for calculating contributions for health insurance is not provided for by the current legislation of the Russian Federation. Medical contributions are paid at a rate of 5.1%. Insurance premiums for injuries also do not have a maximum base.

Compared to 2021, the maximum base for insurance premiums in 2021 increased:

The above-mentioned figures, which we have listed in the table, have a justification and are set by the Russian government for a reason. Next, you will find out how the maximum base values ​​for insurance premiums were obtained in 2021.

How is the maximum base for pension insurance contributions determined in 2021?

The norm of Article 421 of the Tax Code of the Russian Federation provides (clause 5) that the maximum base for calculating contributions to pension insurance in 2021 should be calculated using the following formula:

After calculation using the formula, the value of the maximum base for pension contributions in 2021 was equal to 1,021,000 rubles.

Keep in mind that if in 2021 an organization or individual entrepreneur applies reduced rates of insurance contributions, then they do not need to charge pension contributions on payments that exceed 1,021,000 rubles.

In accordance with Article 421 of the Tax Code of the Russian Federation (clause 4), the maximum base for insurance premiums in connection with maternity in case of temporary disability, starting from January 1, 2021, should be indexed according to the growth of average wages in Russia.

Forecasts of the Ministry of Economic Development showed that the size of the nominal average monthly salary that was accrued (per employee) increased by a factor of 1.08 compared to 2021.

To obtain the maximum base for social insurance contributions, you must use the following formula:

As a result of the calculation, the amount was 815,400 rubles. According to the rounding rules, it turns out that the maximum base for social contributions in 2021 will be equal to 815,000 rubles.

Tariff rates for insurance premiums in 2021

Let's present the ratio of the maximum values ​​of the base for insurance premiums and tariff rates in 2021 in the form of a table:

Please note that the 2.9% tariff applies to contributions for maternity and temporary disability. Contributions to the Social Insurance Fund “for injuries” are paid at a rate depending on the risk class (from 0.2% to 8.5%).

In 2021, when applying the maximum base for insurance premiums, taxpayers are recommended to adhere to the following basic rules established by the Tax Code:

1. The base should include only those payments that are subject to insurance premiums.
2. Calculate the base for calculating insurance premiums separately for each employee.
3. The base for calculating insurance premiums must be considered from the beginning of 2021 on an accrual basis.

Examples of calculations for all types of insurance premiums in 2021

Let us give one example of calculation for all types of insurance premiums. Let’s assume that A.P. Sviridov works at the enterprise. with a monthly salary of 95,000 rubles under an employment contract.

Please note that as of 2021, the company applies regular rates (not reduced) for insurance premiums.

https://www.youtube.com/watch?v=aRnnCA5DOOc

Thus, the Meteorit enterprise in 2021 must pay insurance premiums at the following rates:

1. For pension insurance:

• 22% – within 1,021,000 rubles;
• 10% – from amounts exceeding the limit of 1,021,000 rubles.

2. For social insurance FSS:

• 2.9% – contributions for maternity and in case of temporary disability;
• 0.2% – contributions for “injuries”.

3. For health insurance in the FFOMS - 5.1%.

Now we will consider in detail for each type of insurance in accordance with the new values ​​of the maximum base for 2021.

Insurance contributions for pension insurance of Sviridov A.P. in 2018

Insurance contributions for social insurance for temporary disability and in connection with maternity Sviridova A.P. in 2018

We calculate social insurance contributions in 2018 at a rate of 2.9% (for temporary disability and in connection with maternity).

The limit set for social insurance contributions is 815,000 rubles.

If this amount is exceeded, insurance premiums are no longer charged.

Let's see what insurance premiums will look like for Sviridov with a salary of 95,000 rubles in 2021:

Since September 2021, the employee’s insurance premiums have exceeded the established limit of 815,000 rubles, which means that from October there is no longer a need to accrue contributions for temporary disability and in connection with maternity.

Insurance premiums for “injuries” of Sviridov A.P. in 2018

Let us remind you that in order to calculate insurance premiums for “injuries” in 2018, the occupational risk classes of the main type of activity of the enterprise should be taken into account.

https://www.youtube.com/watch?v=k3ip2-9-TDw

There is no maximum base for calculating this type of insurance premiums.

For the organization where Sviridov works, the risk class is 0.2%. Let's calculate how much you need to pay each month:

95,000 * 0.2% = 190 rubles.

That is, for the year you will need to pay 190 * 12 = 2,280 rubles.

Medical contributions of Sviridov A.P. in 2021

As already noted, the maximum base for contributions to the FFOMS is also not established. In this regard, contributions must be calculated from all monthly payments to the employee, which are subject to contributions at a rate of 5.1%.

Let's calculate how much you need to pay each month:

95,000 rub. * 5.1% = 4,845 rubles.

That is, for the year you will need to pay 4,845 * 12 = 58,140 rubles.

Source: https://my-biz.ru/nalogi/predelnaya-baza-strahovye-vznosy

Insurance premium percentages in 2021

The benefit is valid only if there are a number of conditions, the loss of which automatically terminates the right to reduced tariff rates. The main list of benefits is provided to enterprises using the simplified tax system. When switching to OSNO, the benefit ends.

Percentage of insurance contributions from wages in 2021

Type of insurance contribution Within the established limit base Above the established limit base Contributions for compulsory pension insurance (MPI) 22% 10% Contributions for insurance in case of temporary disability and in connection with maternity (OSS) 2.9% - Contributions for social insurance of foreign citizens temporarily staying in the Russian Federation 1.8% - Contributions for compulsory medical insurance (CHI) 5.1% - In this table you looked at the rates in the Pension Fund of the Russian Federation, the Social Insurance Fund (only for VNiM) and the Federal Compulsory Medical Insurance Fund in 2021.

Attention

If the payer belongs to the preferential category, there is no need to pay deductions from the excess amount.

Insurance premium rates for beneficiaries also remained the same, but were supplemented with new requirements.

In particular, organizations using the simplified tax system whose annual income exceeded 79 million.

rub.

, lose the right to the reduced tariff and contributions must be paid in accordance with the basic tariffs. Previously there was no such restriction.

Insurance premium rates in 2021: table

We present reduced insurance premium rates that are relevant in 2021 in the table below.

Insurance premiums in 2021: rates (table)

The amount of the taxable base is calculated as the employee’s total income received in cash or in kind (its value) as a result of the performance of duties specified in the employment contract.

The tax base is determined within a calendar year on an accrual basis.

The total amount of all contributions excluding the reduced rate is 30%. In 2021, there are limits on employee income amounts:

• For contributions to compulsory pension insurance – 1,021 thousand rubles. The amount of the tax base limit has increased due to the projected increase in average wages, determined for the country for 2021 as 42,522 rubles.
• For contributions to OSS due to disability and maternity – 815 thousand rubles.

The tariff rates depend on whether the organization has conducted a special labor assessment or not.

Depending on the class of working conditions based on the results of a special assessment, the following additional tariffs are applied.

Additional insurance premium rates: Class of working conditions Subclass of working conditions Additional tariff Dangerous 4 8.0% Harmful 3.4 7.0% 3.3 6.0% 3.2 4.0% 3.

1 2.0% Acceptable 2 0.0% Optimal 1 0.0% In accordance with Art. 429 of the Tax Code of the Russian Federation for members of flight crews of civil aviation aircraft, a tariff for additional social security is set at 14%.

An additional tariff of 6.7% applies to coal industry workers. For insured individuals engaged in underground, hazardous work and in hot shops, an additional tariff of 9% is established.

For workers with difficult working conditions, textile, fishing industry and other work provided for in clauses 2-18, part 1 of art.

Table of rates (tariffs) of insurance premiums in 2021

Class PR Tariff (%) Class PR Tariff (%) Class PR Tariff (%) Class PR Tariff (%) I 0.2 IX 1 XVII 2.1 XXV 4.5 II 0.3 X 1.1 XVIII 2.3 XXVI 5 III 0.4 XI 1.2 XIX 2.5 XXVII 5.5 IV 0.5 XII 1.3 XX 2.8 XXVIII 6.1 V 0.6 XIII 1.4 XXI 3.1 XXIX 6.7 VI 0.7 XIV 1.5 XXII 3.4 XXX 7.4 VII 0.8 XV 1.7 XXIII 3.7 XXXI 8.1 VIII 0.9 XVI 1.9 XXIV 4.1 XXXII 8.5 Companies times per year until April 15 confirm their main activity in the Social Insurance Fund.

It is based on this that the fund will determine at what rate you will pay contributions for injuries.

The procedure for paying insurance premiums by individual entrepreneurs has radically changed; the size of the insurance premium tariff no longer depends on the minimum wage; now it is a fixed amount, which will be indexed every year. Insurance premium rate for individual entrepreneurs in 2021 and owners of private practices: Type of contribution Amount In the Pension Fund of the Russian Federation (contribution for oneself) RUB 26,545. In the MHIF (contribution for yourself) 5,840 rubles.

Insurance premium rates in 2021

Tax Code of the Russian Federation, whose income from preferential activities is at least 70% of the total income and income for non-profit activities does not exceed 79 million.

rub.

20.0% 0.0% 0.0% Pharmacies on UTII with a license to carry out pharmaceutical activities, charitable organizations on the simplified tax system, individual entrepreneurs on the patent tax system, with the exception of those engaged in trade, catering and rental 20.0% 0.0% 0 .0% Non-profit organizations on the simplified tax system, engaged in social services for citizens, scientific research and development 20.0% 0.0% 0.0% Participants in the Skolkovo project 14.0% 0.0% 0.0% Payers of the free economic zone Republic of Crimea and Sevastopol 6.0% 1.5% 0.1% Residents of the territory of rapid socio-economic development and the free port of Vladivostok 6.0% 1.5% 0.1% Payments to employees engaged in hazardous, heavy work must pay additional pension contributions.

Insurance premiums in 2021: rates, table

An example of calculating the contribution amount for one employee ⇓ Novost LLC conducts ordinary activities that do not give the right to benefits. In October 2021, employee income amounted to 755,500 rubles.

One employee M. received an income of 80,000 rubles, the total amount of which exceeded 815 thousand rubles since the beginning of the year.

The accounting department calculated insurance deductions:

1. Contribution amounts for compulsory pension insurance: B1 = 755,500 x 22% = 166,210 rubles;
2. Compulsory medical insurance contribution amounts: B2 = 755,500 x 5.1% = 38,530.5 rubles.
3. On OSS for employees with an amount of income that does not exceed the limit: B3 = (755,500 - 80,000) x 2.9% = 675,500 x 2.9% = 19,589.5 rubles.
4. Contribution for warning of NS and PP: B4 = 755,500 x 0.2% = 1,511 rubles.

Each type of contribution is transferred by a separate payment order, differing from the BCC and the recipient.

Federal Law No. 400-FZ “On Insurance Pensions” applies a tariff of 6%.

The rates of insurance premiums to the Social Insurance Fund in 2021 for accidents depend on the riskiness of your main type of activity.

The higher the risk, the higher the insurance premium rate for injuries.

Accident insurance rates are set in the range of 0.2 – 8.5%. There are 32 tariffs in total (Article 1 of Law No. 179-FZ). We have given the rates for insurance premiums for injuries that apply in 2018 in the table below, they are indicated as a percentage.

Source: https://npk18.ru/protsenty-strahovyh-vznosov-v-2018/

Amount of contributions in 2021: how to calculate

Insurance premiums must be calculated from the following categories of payments:

• wages, bonuses;
• under contracts for the provision of services or performance of work;
• royalties to authors of works;
• remuneration for the use of intellectual property.

Income received under civil contracts is not subject to contributions to the social insurance fund.

How to correctly calculate the mandatory payment - you need to add up all the amounts accrued to the employee and multiply them by the insurance rate. Transfers made from the beginning of the year to the month preceding the billing period are subtracted from the result obtained.

The contribution to the Social Insurance Fund for VNiM may be reduced if the employee was on sick leave or maternity leave. The amount of benefits payable at the expense of the Social Insurance Fund is deducted. So, in the case of sick leave, the employer pays only the first three days.

Attention!

If the amount of benefits paid is greater than the total amount of the contribution paid, it is carried forward to a future period against subsequent payments.

The amount of insurance premiums for wages in 2021

OSS 1,500,000.00 755,000.00 gr.3,755,000.00 2.9% 21,895.00 (gr.2 - gr.

3) 745,000.00 - 0.00 Total 21,895.00 Compulsory medical insurance 1,500,000.00 - 1,500,000.00 5.1% 76,500.00 Total insurance premiums for the year 353,515.00 Insurance premiums for Ivanova in 2021 year Accrued wages for the year Limit base Base for calculating contributions taking into account the maximum value of the base Insurance premium rate 2021 1 2 3 4 5 6 Contributions for pension insurance 1,500,000.00 1,021,000.00 gr.3 1,021,000.00 22% 224,620.00 (gr.2 - gr.3) 479,000.00 10% 47,900.00 Total 1,500,000.00 272,520.00 OSS 1,500,000.00 815,000.00 gr.3,815,000 .00 2.9% 23,635.00 (gr. 2 - gr. 3) 685,000.00 - 0.00 Total 23,635.00 Compulsory medical insurance 1,500,000.00 - 1,500,000.00 5.1% 76,500 .00 Total insurance premiums for the year 372,655.00 When comparing the table results, it can be seen that with the same annual salary, the employer in 2018 must pay 19,140.00 rubles more.

Percentage of insurance contributions from wages in 2021

The amount of the taxable base is calculated as the employee’s total income received in cash or in kind (its value) as a result of the performance of duties specified in the employment contract.

The tax base is determined within a calendar year on an accrual basis. The total amount of all contributions excluding the reduced rate is 30%.

In 2021, there are limits on employee income amounts:

• For contributions to compulsory pension insurance – 1,021 thousand rubles. The amount of the tax base limit has increased due to the projected increase in average wages, determined for the country for 2021 as 42,522 rubles.
• For contributions to OSS due to disability and maternity – 815 thousand rubles.

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Limit value of the base for calculating insurance premiums in 2018

Why are insurance premiums paid, why does the state determine this value? The fact is that every person can become temporarily disabled at any time. Attention For example, during periods of illness. In worst cases, a person may become permanently disabled, for example by being involved in an accident.

In these cases, a person becomes in need of social support from the state and is entitled to payments from various extra-budgetary funds to maintain a decent standard of living, even if he is not able to provide himself with an income.

From what salary are insurance premiums calculated in 2021? From the maximum annual income for 2021 equal to 815,000 rubles.

Or, in terms of monthly salary, it’s 67,900 rubles.

Taxes and contributions from salary in 2021: rates, table, calculators

Moreover, it does not matter at all who the payer is - LLC, JSC, PJSC or individual entrepreneur. Contributions for wages are calculated for both citizens of the Russian Federation and foreign citizens.

Persons conducting private practice (notaries, lawyers and others), despite the fact that they do not pay other individuals, are also payers.

Payroll contributions include:

• Pension insurance (PPI);
• Insurance in case of temporary disability and in connection with maternity (OSS);
• Medical insurance (CHI);
• Insurance against industrial accidents and occupational diseases (OSS NS).

Calculation of insurance contributions Salary is formed by adding up the salary, additional payment for length of service, bonuses and other compensation and incentive payments.

Are there any changes to insurance premium calculations in 2021?

An individual entrepreneur or a person conducting private practice does not have to confirm the main type of activity; it is recognized as indicated in the Unified State Register of Individual Entrepreneurs. Documents are submitted to the territorial social insurance body no later than April 15 of the year following the reporting one, in person or by a valuable letter by mail. It is recommended to keep the postal receipt for receiving the letter, as well as a list of attachments. Within 2 weeks from the date of submission of the application, the employer is sent a notification with the established insurance premium rate.

If documents confirming the ATS are not provided or are provided in violation of the submission deadline, the social insurance fund has the right to set the tariff independently.

From what salary are insurance premiums calculated in 2021?

So, for individual entrepreneurs with an income exceeding 300,000 rubles, the amount of contributions will be:

• for compulsory pension insurance – 26,545 rubles;
• for compulsory medical insurance – 5840 rubles.

Entrepreneurs with an income of more than 300,000 rubles are required to pay additional pension contributions at a rate of 1%.

Those. In addition to fixed payments, individual entrepreneurs will have to transfer an additional amount of the amount exceeding the limit in the amount of 1%.

According to Art. 119-120 of the Tax Code of the Russian Federation, the policyholder is subject to fines for failure to provide calculations of contributions, as well as for gross violation of the rules for accounting for their base. Control over this is entrusted to the FSS.

Insurance premiums in 2021

The Tax Code of the Russian Federation provides a list of organizations and individual entrepreneurs entitled to apply the benefit, among which are the following companies:

• Implementing the results of intellectual activity.
• Leading activities in the field of information technology.
• Those who use the simplified tax system when conducting a number of activities.
• Conducting pharmaceutical activities using UTII.
• Non-profit profile on the simplified tax system.
• Individual entrepreneurs on a patent and enterprises of other types of activities.

Reduced tariffs are set depending on the profile of the organization or individual entrepreneur.

The benefit is valid only if there are a number of conditions, the loss of which automatically terminates the right to reduced tariff rates.

The main list of benefits is provided to enterprises using the simplified tax system. When switching to OSNO, the benefit ends.