Insurance premiums on OPS: what is it? Payment of insurance premiums at the OPS

To date, any working person expects to receive a decent pension. In order to get it, you must officially work and pay taxes. Every citizen of our country has heard such a term as insurance contributions to the OPS. What it is? Throughout our lives, we work and deduct part of our wages to the Pension Fund. From these deductions, a pension is formed for people of advanced age who have come on a well-deserved rest due to their length of service, as well as for people with disabilities. Thus, the insurance contributions of the OPS, what it is, will be discussed in more detail below, are a guarantee of our comfortable old age.

general information

The state has certain social obligations to its people, for the fulfillment of which it needs financial resources. However, it is impossible to simply take and print money, since the Central Bank can print rubles only by issuing foreign currencies. Thus, in order to pay salaries to public servants, scholarships, pensions and make various social payments, employers deduct a certain percentage of the salaries of employees in the state budget.

At the same time, for each category of expenses, its own fund is formed, which forms the budget and is responsible for fulfilling social obligations. OPS insurance premiums, what it has already been considered before, are deducted to the Pension Fund. Insurance pension contributions on the basis of which pension budgetdeducted by employers as a percentage to the salary of the employee, but at the same time they are not deducted from it, but are considered a separate item of expenses of the insurer.

Basic principles of OPS

OPS is a system created by the state to compensate retired citizens for a portion of lost income. These citizens belong to the category of insured persons.

The principles of functioning of the TSO are based on individual accounting of the labor activity of each citizen, which allows the state:

• keep a record of insurance receipts in the personal account of each citizen;
• monitor the employment of a citizen and the duration of work on it;
• determine the number of pension points, on the basis of which the amount of well-earned pension is calculated.

Insurance payments are made to all citizens who retire as a result of reaching retirement age, disability or loss of a breadwinner.

TSA structure

In order to fully understand how the pension system works, it is necessary to have an idea of ​​the structure of the pension insurance system.

The following insurance payments are deducted from the salary of each officially employed employee:

• Insurance contributions to the OPS, what it is and why we have already made it out, is 22% in case the amount of annual deductions does not exceed the established limit. Otherwise, the amount of deductions is reduced to 10%.
• Insurance contributions due to disability and maternity - 2.9% until the specified maximum value is reached, after which fees cease to be charged.
• Fees for compulsory medical insurance - 5.1%.
• Deductions in case of injuries at work - from 0.2 to 8.5 percent. At the same time, the size of the insurance premium in the TSO depends on the type of activity.

At the same time, it is important to understand that, according to the current legislation, this tariffing will be valid until the end of 2019, after which the amount of deductions will be increased.

How is the formation of the Pension Fund

The formation and calculation of the Pension Fund has some features. This year, the amount of insurance premiums from one employee at the enterprise reached 876,000 rubles, and the amount of premiums exceeding this limit changed from 22 to 10 percent.

The limit of insurance in case of injury and temporary loss of working capacity, as well as maternity is 755,000 rubles, however, upon reaching it deductions cease. In addition, it can be lowered due to paid sick leave and maternity.

The calculation of the amount of insurance deductions is carried out at the time of approval and payroll, and their deductions occur monthly. Tax reports are submitted quarterly. The transfer of documents for companies with more than 25 employees is carried out only in electronic form, and for companies in which there are fewer employees, a paper version of delivery is available.

What categories of citizens are required to pay insurance premiums

According to Russian law, insurance premiums are required to pay:

• Citizens making payments to others.
• Companies with at least 1 employee.
• SP.
• Individuals who do not fall under the category of IP.
• Self-employed population.

Representatives of various categories of taxpayers have an obligation to deduct insurance premiums for each category of TSA. In 2016, a law came into force, according to which, the self-employed population is defined as a separate category of taxpayers obliged to deduct insurance contributions to the TSO, what is this and why, we have already considered, in a fixed amount.

How is the procedure for paying insurance premiums

According to the Tax Code of the Russian Federation, insurance premiums on the OPS must be paid on the 15th of each month. If 15 falls on a holiday or day off, then the end point for payment of contributions is transferred to the first working day. If, for any reason, the company or individual entrepreneur did not manage to transfer the insurance premium on time, then it will be collected from them by the regulatory authority.

The tax base is formed as follows:

• basic rate - 22%;
• additional tariff - 10%; accrued in case of exceeding the established limit;
• contributions to compulsory medical insurance - 5.1%.

It is worth noting that the maximum size of the insurance base from which it is necessary to pay insurance fees is 796 thousand rubles.

The procedure for calculating insurance premiums

The FSA base is determined separately for each employee. Contributions must be paid from the start of the billing period at the end of the working month. Moreover, the size of deductions is the same for all, regardless of working conditions. For workers who work in hazardous or hazardous work, no benefits apply.

Accounting for insurance premiums is maintained separately for each type of insurance. For each installment, a settlement document is used, which indicates the treasury account and the BCC. Insurance premiums on OPS are paid at the bank. If there is no bank in the village, then the transfer of insurance premiums can be carried out through the cash desk of the local administration or by mail. At the same time, contributions are paid in full, without separation into insurance and funded parts.

Additional contributions to the OPS

According to changes in the legislation, the payment of insurance premiums on the OPS for workers whose working conditions are associated with harmful or negative environmental effects or other factors is carried out at additional rates.

These measures were taken by the state in order to:

• provide safer working conditions for workers;
• establish a certain class of working conditions, in order to ensure guarantees and payment of compensations of an appropriate volume.

In this case, insurance premiums for compulsory pension insurance and compulsory health insurance are calculated based on the results obtained during the special assessment of working conditions.

When calculating, the following rules apply:

• If a special assessment has been carried out, the size of the additional contribution is established based on the hazard class with which the production is associated. The higher it is, the larger the premiums will be.
• If the assessment has not been carried out, then the base rate is 9% for List 1 and 6% for all other lists.

Assessment of working conditions should be carried out by the employer at least once every 5 years, and the management of the enterprise should be engaged in its implementation.

Tariffs for OPS reduced size

A fixed amount of insurance premiums on OPS apply to all taxpayers, with the exception of several categories.

Table 1. Reduced rates apply

Insurance contributions for the payment of social security contributions can be canceled if the tax payers listed in the table of categories reach the limit of the taxable base.

Exemption from payment of contributions to the OPS

Representatives of small businesses registered as entrepreneurs and paying insurance premiums for themselves can be exempt from taxes for periods in which they did not carry out any entrepreneurial activity. It is worth noting here that the possibility of obtaining tax benefits is available not only to the self-employed population, but also to representatives of other categories of taxpayers.

The legal grounds that provide the opportunity to cancel insurance premiums on the OPS paid to the IFTS are:

1. Passage of urgent military service.
2. Caring for a child under the age of 1.5 years.
3. Caring for a person with limited physical abilities or for an elderly person, over the age of 80 years.
4. Accommodation with a soldier for five years, if there is no possibility of employment at the place of stay.
5. Stay for 5 years abroad with a spouse working in a diplomatic mission and staying in the territory of another country on duty.

It is worth noting that in all these cases, the periods are counted in the length of service on an equal basis with the usual ones, when contributions to the TSA were deducted to the pension fund.

Valid tariffing for entrepreneurs who do not have employees

Individual entrepreneurs who work without hired labor and receive income from their activities, also belong to the category of taxpayers, however, they are charged differently.

Calculation of the contribution amount is based on annual income and is:

• If the annual income is less than 300 thousand rubles, then the contribution is fixed and amounts to 26%.
• If the annual income exceeds the established limit, then entrepreneurs must deduct contributions in the amount of 27%.

This tariffing is valid for all individual entrepreneurs, with the exception of categories falling under state benefits.