The current legislation establishes compulsory insurance payments to various funds - pension, social and medical insurance. This is an indispensable obligation for all companies and entrepreneurs. In other words, everyone pays dues - both individual entrepreneurs without hired personnel, and LLC with average income and a huge corporation with a considerable staff. In addition, even for some reason, non-functioning organizations, that is, those that do not receive income, but who have not officially announced the termination of their activities, also make these payments. 
The calculation of the amount of insurance premiums is carried out in different enterprises in different ways, it all depends on many reasons: the status of the enterprise, organizational features and other conditions. Let's try to understand the intricacies of accruals for different categories of organizations, employees and find out the procedure for calculating insurance premiums for enterprises of different ownership forms.
What is the difference between the taxes of the employer and his employees?
First, consider the differences in the payment of taxes by staff and the employer, since they are often confused, although these concepts are polar opposite. The calculation of insurance premiums is based on the size of wages. You should not mix such different concepts as payments of the employer and employee. An employee pays personal income tax on the amount of his personal salary, and the employer pays 30% of the total staff salary fund to various funds. By the way, speaking tax agent a company or individual entrepreneur withholds and transfers to the budget the full amount of personal income tax from its employees. This is the difference between taxes paid by employees and company managers.
Insurance premiums: what is it?
Contributions paid by the employer to social funds are called insurance contributions, or social contributions. All payments in them are calculated and transferred on a monthly basis in the terms established by the legislative procedure. 
The overwhelming majority of the Russian population is employed by various enterprises. For companies that are on the traditional taxation system, the basis for calculating insurance premiums is based solely on the amount of the salary accrued and the related payments, for example, bonuses or bonuses for work on holidays and weekends, class, territorial coefficient, etc. Payments characterized as social, not included in the calculation base. These include:
- material compensation;
- assistance from the company to restore health or purchase medicines on the basis of a collective agreement or industry tariff agreements;
- benefits accrued upon dismissal of employees caused by a reduction in production and the elimination of jobs;
- travel expenses that are of a production nature, but not related to payroll.
So, all accruals are made in the amount of accrued salary. We will find out to which funds the contributions of enterprises using OSNA are transferred, their sizes and calculation features, as well as for which companies and in what cases reduced rates are applied.
FSS
One of the most important social funds where insurance contributions are deducted is the FSS. He works in two directions: he controls and pays temporary disability benefits and compensates for damage caused by industrial injuries. 
In this regard, contributions to the FSS are calculated at the following rates:
▪ 1st - on temporary disability and maternity - 2.9% of employee salaries. For 2015, the maximum wage level has been set, from which contributions are calculated, in the amount of 670 thousand rubles.The tariff is not charged for income received above this level.
▪ 2nd - industrial accident insurance. The amount of the contribution varies from 0.2% to 8.5% and corresponds to one of the 32 classes of risk at work, legally established for companies of varying degrees of industrial injuries. There is no limit base for this type of insurance; deductions from wages are made regardless of the amount of income according to the risk class established for each enterprise. Only for budget enterprises, professional risk is limited to the first class.
FFOMS
Health insurance contributions in 2015 amounted to 5.1% of the amount of wages. The maximum salary level, over which contributions are not calculated, is 624 thousand rubles.
FIU
For enterprises operating on a common basis, contributions are 22%. Marginal revenue for their accrual this year is equal to 711 thousand rubles. Unlike other funds, in the Pension Fund for amounts exceeding the norm, deductions are made in the amount of 10%. But they are no longer distributed to the employee’s separate account, but to the general, consolidated account. The table below shows the size of deductions and the marginal levels of income on which they are accrued, for enterprises using OSS.
| fund to which contributions are paid | % deductions | marginal income in thousand rubles, on which the contribution is accrued | % of deductions for income received above the established limit | notes |
| FIU | 22 | 711 | 10 | |
| FSS | 2,9 | 670 | ||
| FSS from inc. next | 0,2-8,5 | not installed | 0 | contributions are charged for any amount from the payroll fund |
| FFOMS | 5,1 | 624 | 0 |
1. An example of calculating insurance premiums
An employee of the enterprise in January accrued salary - 68 thousand rubles. It includes payments:
- salary - 40 000 rubles .;
- vacation pay - 15 000 rubles .;
- sick leave paid - 13,000 rubles.
Total accrued: 68,000 rubles.
The payment of a disability sheet is not included in the calculation base, lowering the amount of income for assessing contributions.
68 - 13 = 55 thousand rubles.
Assessed contributions for January:
• in the FIU:
55,000 * 22% = 12,100 rubles.
• in the FSS:
55,000 * 2.9% = 1595 rubles.
• in the FSS (from a few words):
55,000 * 0.2% = 110 rubles.
• in FFOMS:
55,000 * 5.1% = 2805 rubles.
Total assessed contributions for the month - 16 610 rubles.
Let's continue with an example:
The salary of this employee for 10 months of the year was 856,000 rubles. The amount of contributions assessed during this time:
• in the FIU:
711,000 * 22% + (856,000 - 711,000) * 10% = 156,420 + 31,900 = 188,320 rubles.
• in the FSS:
670,000 * 2.9% = 19,430 rubles.
• FSS (from nesch / sl.):
856 000 * 0.2% = 1712 rubles.
• FFOMS:
624,000 * 5.1% = 31,824 rubles.
Accrued for 10 months - 241,286 rubles.
Next, we consider the features of settlements with extrabudgetary funds of entrepreneurs and organizations that use various special modes for simplified accounting.
Insurance premiums: calculation for individual entrepreneurs
Often, entrepreneurs, organizing their own business, work in the singular, not recruiting staff. He does not pay his own salary; he receives income from entrepreneurial activity. This category also includes the so-called self-employed population - private practicing lawyers, doctors and other specialists who organized their own business.
For such entrepreneurs, a special procedure for calculating such payments is legislatively approved - fixed (mandatory) insurance premiums.
The calculation of compulsory insurance premiums is carried out on the basis of the minimum wage, indexed annually. Therefore, the amount of fixed contributions increases each year, apart from the experiment of lawmakers in 2013, when not one minimum wage, but two was taken as the basis for calculating deductions.
This amount is clearly defined and calculated as the product of a 12-fold minimum wage on the tariffs set for the FIU in the amount of 26% and FFOMS - 5.1%:
This year, the mandatory contribution amounted to 18 610.80 rubles. and 3650.58 rubles. respectively. In total, 22,261.38 rubles are subject to transfer for the year.
Individual entrepreneurs do not make insurance contributions to the Social Insurance Fund, since they do not provide for settlements with the fund either for payment of disability sheets or for industrial injuries.
Legislatively established limit bar for generating income for the possibility of paying deductions in a fixed amount - 300 thousand rubles. Exceeding this level of income will require additional assessments of contributions: the amount received in excess of this standard is charged 1%.Such a rule is valid only for assessing contributions to the FIU. It does not apply to deductions to the FFOMS. The size of the contribution to this fund is not affected by the amount of income, it is stable.
The procedure for transferring and calculating insurance contributions to the FIU by entrepreneurs
The algorithm for settlements with the pension fund is as follows:
• Until the end of the current year, a fixed contribution is mandatory. This is the responsibility of all entrepreneurs. As already mentioned, when paying this contribution, neither the financial result of the activity, nor the taxation regime, nor the size of the income, or its complete absence plays a role. This fee is paid as it is required.
• Until April 1 of the next year, the part of contributions received by calculation is transferred - 1% of the amount of income that has exceeded the three hundred thousandth limit.
3. Consider an example of calculating insurance premiums for entrepreneurs working without personnel:
The annual income of the practitioner amounted to 278 thousand rubles. We compile the calculation of insurance premiums:
in FIU = 5965 * 12 * 26% = 18 610.80 rubles.
in FFOMS = 5965 * 12 * 5.1% = 3650.58 rubles.
Payments are made in equal installments quarterly or immediately in full. The main thing is that they be introduced before the end of the year.
4. Consider the following example:
IP income for the year - 2 560 000 rubles.
Contribution to the FIU = 18 610.80 + 1% * (2 560 000 - 300 000) = 18 610.80 + 22600 = 41 210.80 rub.
In FFOMS - 3650.58 rubles.
Important! The fixed amount of 22,261.38 rubles. must be transferred before the end of the tax year, the contribution from the difference is 18 949.42 rubles. paid before April 1.
The maximum contribution amount for the current year is 148,886.40 rubles. It is calculated by the formula: 8-times the minimum wage for the year, multiplied by the established PFR tariff.
Features of calculating IP contributions: how to correctly calculate the amount of IP income
Calculation of insurance premiums IP changed radically. And if earlier all calculations were based on the amount of profit, today the basis for their calculation is the amount of income received. And you should distinguish between these concepts, since the incorrectly calculated amount of income and, therefore, payment may result in the imposition of penalties.
Let’s figure out what revenues should be considered income in different taxation regimes used by entrepreneurs:
- When OSNO takes into account all taxable personal income tax, income.
- When STS should be considered income from the sale of goods, the provision of services, as well as non-operating income (for example, received rental payments). Important! It is impossible to reduce it by the amount of expenses, even if the “Income minus expenses” mode is applied. This formula is valid for calculating tax, but not social contributions.
- At UTII, the calculated earlier imputed income for the whole year is summarized, for which you can add the indicators of line No. 100 for quarterly declarations, which indicate the calculation of UTII.
- Insurance contributions under the patent system of taxation are accrued on the amount of income actually received during the validity of the patent. To do this, calculate all the income recorded in KUDiR, or determine by calculation, proportionally dividing the amount of income by the duration of the patent.
When combining several tax regimes, income from activities on each of them should be summed up. If the entrepreneur’s income for the year is no more than 300 thousand rubles or is absent, then the entrepreneur must transfer only a fixed contribution.
The application of reduced tariffs: who can count on benefits?
Russian law regulates the possibility of applying reduced tariffs for certain categories of employing enterprises. The values of these tariffs are different for different companies and depend on the activities in which they are engaged. Tariff sizes are listed in the 1st part of Art. 58 of Z-number No. 212-FZ. This is a very lengthy registry that accommodates a number of payers entitled to use the benefits. The table provides a list of enterprises whose activities allow the use of preferential tariffs in the calculation of social contributions.
| Companies entitled to apply preferential rates | FIU
% |
FSS
% |
Ffom
%WITH |
| Enterprises working at the unified agricultural tax, agricultural producers, public representations of the disabled | 21 | 2,4 | 3,7 |
| Partnerships organized by budget, non-profit institutions, IT companies, etc. | 8 | 4 | 2 |
| Companies and entrepreneurs working on a patent and STS for the types of activities listed in the law, pharmaceutical entrepreneurs at UTII, nonprofit organizations at STS, enterprises working in the field of social security, R&D, healthcare, culture, and charity work | 20 | 0 | 0 |
| Companies participating in the Skolkovo project | 14 | 0 | 0 |
In paragraph 8, part 1 of article 58 a list of activities for which the application of preferential tariffs is established has been published. Organizations and individual entrepreneurs working with any of them are given the right not to calculate social and medical insurance contributions, and a 20% rate has been set for contributions to the FIU. Marginal revenue for calculating deductions - 711 thousand rubles. On the income received, in excess of this amount, contributions are not calculated. The lawmakers have established certain restrictive barriers that must be applied to the realization by enterprises of the right to use preferential tariffs.
Consider the calculation of insurance premiums at preferential rates on the following several examples.
1. From the annual income of an employee of an enterprise, an agricultural producer, who is entitled to a preferential calculation in the amount of 264,000 rubles. deductions amounted to:
• in the FIU:
264,000 * 21% = 55,440 rubles.
• in the FSS:
264,000 * 2.4% = 6336 rubles.
• in FFOMS:
264,000 * 3.7% = 9,768 rubles.
Total: 71 544 rub.
2. From the salary of an employee of an enterprise in the field of social security conducting activities that fall under the application of benefits in the amount of 210,000 rubles, the following contributions must be calculated:
• in the FIU:
210 000 * 20% = 40 500 rub.
Total: 40 500 rubles.
3. From the annual income of an IT company employee in the amount of 547,000 rubles. deductions made:
• in the FIU:
547,000 * 8% = 43,760 rubles.
• in the FSS:
547,000 * 4% = 21,880 rubles.
• in FFOMS:
547,000 * 2% = 10,940 rubles.
Total: 76 580 rub.
Another innovation from the beginning of this year - the amount of contributions when paying is not rounded up to rubles, as was accepted earlier, but are calculated and paid in rubles and kopecks, without creating miserable overpayments in settlements with funds.
Accounting for calculations of insurance premiums: accruals, postings, features
The calculation of insurance premiums is carried out by employers in the same month for which salaries are accrued. Important! Calculation and calculation of insurance premiums for vacation pay is made immediately when calculating vacation pay, and for the entire amount, regardless of the length of the vacation period. Often it begins in one month, and ends in another. Nevertheless, the calculation of accrued insurance premiums is made for the entire amount immediately.
Accounting of insurance contributions is carried out on account No. 69 "Calculations for social insurance" and its sub-accounts for the separate allocation of types of deductions and funds. It is offset with the accounts of production costs, the amount of assessed contributions is reflected on the loan 69th account:
Dt 20 (23, 26, 44 ...) Kt 69 - contributions to the PFR, FSS and FFOMS were accrued to the corresponding sub-accounts approved by the company.
The paid contributions are debited to sub-accounts 69 and are reflected in the credit of account 51 “Current account”, confirming the payment made and the calculation of the paid insurance premiums.
Features of the application of privileges in the payment of contributions for "simplists"
Legislatively established the possibility of reducing the tax base of enterprises using special regimes. The paid insurance premiums in full of the calculated amount reduce the tax base provided for by the special regime in the following cases:
• IE applies STS and / or UTII and functions without hired personnel;
• The company operates in the simplified mode of “Income minus expenses”.
1/2 of the amount of deductions reduces the base for calculating tax when the following modes are applied:
• STS "Revenues * 6%";
• UTII.
For patent holders, insurance premiums do not reduce their value.
It should be noted that the right to apply these benefits is only possible in the period for which the tax is charged, and the base can be reduced only by the amount of contributions paid (not accrued!) In the same reporting period.
Penalties
Insurance premiums calculated for which must be paid to the funds on time. According to the law, in case of untimely transfer of monthly payments, controlling departments have the right to present penalties to organizations for each day of delay.
Penalties not provided for by law cannot be applied as sanctions, but the fines are quite impressive. There are many reasons that may cause dissatisfaction with extrabudgetary funds. They have the right to fine the company for late registration in the funds or for being late with the provision of reports on contributions, as well as for the use of blank forms. This is not a complete list of violations, the extra-budgetary fund has considerable power and it is better to prepare and submit all the necessary reporting forms in advance in order to be able to change something and report on time.
