The main news from the beginning of 2017 in the accounting sector was information that the management and regulation of all insurance premiums, namely pension, social and medical insurance, had been transferred from the relevant authorities to the Federal Tax Service. This decision of the government is due to the reduction and streamlining of reporting.
How much is paid to the Pension Fund from salary? This is a common question. Let's figure it out.
Since January 1, 2017, the Federal Tax Service (Federal Tax Service) has been monitoring the deductions to the treasury for all contributions, the processing and analysis of this information, as well as the debt collection processes. The government decided that such institutions as the Pension Fund of Russia (PFR), the Social Insurance Fund (FSS), and others - could not cope with the task of timely collection, so the Federal Tax Service hopes to return to the budget large amounts of arrears that have accumulated over previous years.
Moreover, amendments were made to the law: now the 212 Federal Law that regulated this sphere has lost its force, and instead of it the 34th chapter of the Tax Code of the Russian Federation “Insurance Contributions” has been supplemented with a detailed description of all the rules of interaction.
Changes and Rates
Amendments to the legislation do not imply changes in the rates of contributions to the FIU. How much is withheld from salary to the Pension Fund? This is still 22% within the annual limit, 10% when exceeded, and 5.1% for compulsory health insurance, 2.9% for deductions for temporary disability, and in connection with motherhood.
Those who pay contributions for their future retirement, namely, individual entrepreneurs, private lawyers, notaries and so on, as before, have a fixed contribution equal to 26% of the minimum wage (minimum wage) per month. The minimum wage is set at the beginning of the year and is multiplied by 12 months, i.e., at the beginning of 2017 they approved 7,500 rubles, respectively, the annual contribution will be 23,400 rubles.
How much is deducted to the pension fund from salary, everyone should know.
Such an amount to be paid is finite, if only the income for a year of an individual - a lawyer, a private practitioner, a doctor, a notary, etc. - is not more than 300,000 rubles. In the case of a larger annual income, the Pension Fund is supposed to pay a certain amount of 1% of the amount over the threshold of three hundred thousand, but not more than 163800 rubles, through tax.
If the limit on pension contributions is exceeded, the right to a reduced rate is given. If we compare with 2016, it has grown and now amounts to 876,000 rubles (in 2016 it was 796,000 rubles). In addition, they set new limits on contributions for business trips in Russia and abroad. On the territory of the Russian Federation, they amount to 700 rubles per day, when traveling outside the borders - 2500 rubles per day.
Current Changes to Know
The biggest difference compared to 2016 is the new reporting forms for insurance fees for the Federal Tax Service. According to the new rules, the Unified Social Insurance Fee (ESSC) is provided, and for the FIU, the new reporting is the “Insurance Experience Report” or the experience of the SPZ. According to the new rules, the requirements for enterprises that wish to pay at a reduced rate have increased, and also set new deadlines for the submission of certain reports.
Percentage of deductions to the Pension Fund from salary
Every worker should know how much and when the employer transfers from his salary to the FIU. This is reflected in future retirement. The more transfers, the more significant the funded part of the future pension provision of a citizen.
There is no fixed payment for an employee of an enterprise. The part of the salary that the employer transfers to the fund is calculated individually, depending on the size of the salary.
The percentage of contributions to the Pension Fund is 22% of the accrued amount of wages, which is carried out in the accounting department of the organization. Thus, an employee of the enterprise, officially receiving 7,000 rubles a month, deducts 1,540 rubles as deductions. In addition, personal income tax (personal income tax) is deducted from the salary amount. The deduction from the salary is 13%, and in this example - 910 rubles.
Why does an ordinary employee need to know about deductions?
The category of citizens that controls timely enrollment in the RF PF can be sure that their future pension will not suffer. Such an audit can be carried out every three months, requiring the accounting department to provide information on the payment of contributions in writing.
Sometimes employees feel awkward in front of their superiors, therefore they do not require such confirmations from the accounting department and do not use their legal right, according to Art. 14 Federal Law “On the Individual Accounting of Mandatory Pension Insurance”.
Bids, which include mandatory and additional
As we have already found out, the 22% rate of transfers from salaries to the Pension Fund is compulsory for everyone except beneficiaries. Persons who work in hazardous and hazardous jobs can rely on special pensions, which means early retirement. Therefore, in relation to such citizens set special rates.
Such tariffs are accepted according to certain lists, regulated by Federal Laws No. 400 and No. 426, which were adopted on December 28, 2013. In 2017, they also operate unchanged. The more dangerous the work, the greater the additional rate, which varies from 2% to 9%, and is added to the basic rate of 22%.
Payment process
After the legislation was changed from January 1, 2017, the procedure for calculating payroll taxes to the Pension Fund and the procedure for calculating the amounts payable have not changed. The exception is the submission form: not as before - on different forms and to different services. A new form of “Unified Social Insurance Fee” has been introduced, which allows you to contain all the information and send it to the tax office. The only exception is the “injury rate” fee. He, as before, goes to the FSS.
The Unified Social Insurance Fee (ESSC) of the tax inspection day included various reports submitted to various controlled institutions - to pension, medical funds and social insurance, including payments on sick leave, as well as issues related to maternity and leave for child care.
How much is deducted to the Pension Fund from salaries is of interest to many.
What needs to be provided in the current year?
Thus, from January 2017, it is necessary to provide only:
- the report is submitted to the Social Insurance Fund on injuries at work and on the issue of special certification of jobs;
- in the RF PF - the old type of reporting on SZV-M and the new reporting on the CMEA-experience form.
Date of completion:
- ЕССС - until the 30th day of the month following the reporting period;
- FSS - until the 20th of the day in paper format and by the 25th of the date on electronic media following the reporting month;
- SZV-M - until the 15th day;
- CMEA experience - by March 1, 2018.
Reason for refusal of contributions
There are situations when the employer may not pay employee fees:
- The organization is obliged to pay for the employee only in case of official employment, that is, when an employment contract is concluded and signed. In other cases, everything is at the personal discretion of the director.
- The organization deliberately takes cover from making tax payments, which is a crime.
- The employer is an individual entrepreneur.
- It is extremely rare when they do not make deductions for the negligence of accounting.
How to control deductions?
If desired, each citizen can check the amount of transfers to the Pension Fund. To do this, you can register on the website of the State Service by creating a Personal Account there. The site will need to identify your identity by entering passport details, pension insurance numbers and phone numbers so that employees can contact. After activation, you can go to your Personal Account by entering a username and password.
If for the entire period of labor activity or a certain period of time, the employer did not transfer funds to the FIU, you can make a complaint and send it to the labor inspectorate, which accepts electronic applications, or to the tax service that the company maintains, according to territorial basis.
How much is deducted to the Pension Fund from salaries has been discussed in detail in this article.
