181 10/16/2019 6 min.

Retirement in the minds of most people is something that will happen “someday later,” which means you shouldn’t waste time thinking about it. We are accustomed to relying on the state or our children in matters of ensuring old age. Sometimes we are talking about spontaneous savings lying in a bank account. Is this really all we can do for our own comfort and sense of stability? If we imagine that the retirement age will come not in the distant vague future, but in a year, does it not become alarming? But there are ways to secure a reliable financial cushion in old age now.

Definition of pension insurance

The amount that people who are disabled by age receive monthly is an insurance payment, while all citizens of our country are automatically considered insured persons. Since 2002, there has been talk about the need to reformat the accrual system. As a result of completed by 2015, the pensions of Russians today consist of two parts:. This is a significant step to bring the situation in Russia closer to the standard adopted in developed countries. The truth will affect only those who were born no later than 1967. The accumulative part is managed by a pension fund or any other non-state fund at the choice of a citizen. Moreover, if you have not notified the state of your decision, the first option will be accepted "by default".

When we talk about pension insurance, we mean two options:

1. Compulsory contributions deducted from the salary of an officially employed citizen, part of which goes to the formation of a future pension.
2. Voluntary programs to finance your income in old age.

The payments that will be received by the insured person who has reached the age of incapacity for work, we mean by the word "pension". According to the law, pension insurance payments are not taxed.

Mandatory

Monthly from wages working citizens are taxed into the state pension insurance program. All funds are stored on an individual account, of which in the future it will be formed. This payment is regulated in the same way as other social benefits.

Once a year, on a set date (April 1), a reindexation occurs when the government decides to increase the size of the pension.

An individual account, in addition to the accumulative function, also stores information about your work path: total length of service, information about holidays not included in the length of service, information about taxes paid. You can check the status of your account on the portal "Gosuslugi".

Not all insurance premiums go towards building your own future pension. Of the 26%, only 16% ensure your serene old age. The remaining funds are mastered by the state in order to subsequently return to citizens in the form of other social benefits, as well as.

Please note that all funds accumulated in this way will be recalculated taking into account inflation at the time when you reach the age of disability. Another disadvantage of compulsory insurance can be attributed to the fact that the citizen himself cannot dispose of the percentage of the amount of accumulation in relation to the entire amount of the contribution.

Voluntary

The state organization that should be contacted in case of any disagreement in the framework of pension insurance is called the insurance supervisory authority.

Payment of insurance premiums

Regardless of the chosen pension insurance program, you will have to pay insurance premiums regularly.

Who pays

All employers in our country are, by default, participants in pension insurance, and their role in this system is central. It is they who transfer contributions to the individual accounts of their employees, from which future pensions will be formed. Unless the citizen has notified otherwise, all funds will go to Pension Fund Russia.

Thus, the payers are:

1. Individuals.
2. Individuals who are self-employed (including individual entrepreneurs).
3. Individual entrepreneurs - when they transfer contributions to the accounts of employees.
4. Legal entities (organizations).
5. Persons who provide income to others (for example, clients of the self-employed population).

For the listed groups, the payment of contributions is mandatory. If you identify with several groups, you must produce several various kinds deductions.

Clients of non-profit funds and financial organizations within the framework of voluntary pension insurance have to pay contributions only as an individual.

Regulation by law

The state has determined a single deadline for paying contributions - monthly until the 15th day. The percentage is calculated from the income for the previous month. Those who do not have time to deposit the accrued funds may be subject to sanctions.

Responsibility for the transfer of contributions is regulated by Article 419 of the Tax Code Russian Federation. The legislative basis of the mandatory pension program is the Federal Law "".

Voluntary pension insurance is subject to legislation, but the state does not have the right to influence the terms of services provided, the amount of payments and other details of an individual commercial offer. But in everything related to ensuring the safety of insured persons and protection from financial crimes, citizens can still rely on the authorities. All companies operating in this area are required to regularly report on the results of their activities and submit documents for external audits. However, this does not apply to the financial documents of depositors - they are subject to trade secrets. So this option is safe for those who are concerned about privacy.

Amount of deductions

All deductions are made from the so-called tax base - the sum of the total income of an organization or citizen. In this case, the limit of tax deductions for each individual employee is calculated. The amounts of insurance premiums adopted for 2017 will not be reviewed in the near future. So for now, you can be guided by the following numbers:

1. 22% - tariff for compulsory pension insurance.
2. + 10% - additional accrual for those whose tax base is more than the established level.
3. 5.1% - tariff for compulsory health insurance.

Since 2015, the amounts are transferred in full to the penny, without rounding.

Certain groups of citizens may benefit from preferential terms for which not the entire amount of the contribution may be paid. For more information, please contact your local tax office or local social security department. Russian citizens are also entitled to receive tax deductions, about the types of which this one will tell.

The amount of deductions and insurance conditions in voluntary financing programs depends on the specific commercial offer. It is worth noting that some of the non-state funds can also provide an increase in the insurance deposit by accruing bonus interest or even doubling the amount with regular payments. This is indeed quite tempting, given that it is from this money that the monthly payment will be formed in the future. In addition, some financial institutions offer additional insurance against inflation - something that a state fund cannot do.

Payouts

As part of the mandatory state insurance payments are made in the form of monthly lifelong benefits after reaching the age of disability (if you are a man, then 65 years old, if you are a woman - 60). The amount of the payment is formed on the basis of pension points and the amount of the funded part. The amount may increase annually after reindexation, taking into account inflation, economic situation and the cost of the basic consumer basket.

But voluntary pension insurance programs can offer the following options:

1. - the entire amount is issued in one payment. The Pension Fund of Russia carries out such an operation only if, by the time you reach the age of disability, you have not met all the conditions for receiving a labor pension.
2. Urgent payment - payments are made regularly, and the term of transfers is at your choice. For example, you can ask to divide savings into 5 years of monthly payments or 3 years with transfers every 2 weeks. Options can be any based on your needs.
3. Regular payment is the standard option with a monthly pension for life.

You must become a member of any of the pension plans in advance before reaching the age of disability. Commercial funds can additionally limit the age of potential clients, which will be written in the terms of the contract.

Video

findings

The obvious advantages of voluntary pension insurance include a transparent system for the formation of savings - the insured person has the right to decide how much money he can transfer monthly. In addition, non-state funds are in constant competition, which means they develop the most attractive programs for potential clients. Many of them are ready to offer interest on, inflation protection, convenient options for insurance payments. Against the background of flexible conditions of private funds, compulsory insurance looks clumsy and conservative.

However, it is worth remembering that only the state can be a 100% guarantor of our rights. Therefore, you should not rely entirely on financial institutions. You need to properly plan your income in the future. The best solution will continue to pay regular tax contributions, while choosing one of the additional insurance programs for himself. This will increase savings and avoid risks.

You need to think about your future now. Even if the pension is still far away, its size depends on contributions to the pension fund (PF), which are already made by the employer today. So, what is an OPS and the nuances associated with it, we will describe below. Also, focusing on important points this reform.

What is it?

Insurance premiums PSOs are payments that form a pension fund, guaranteeing every worker the right to receive pension payments when he reaches the appropriate age.

The amount of the contribution is calculated for each employee separately and depends on the size of the salary. Please note that compulsory insurance premiums are enshrined at the state level.

Employers pay them forcibly, and if the payment is not received on the PF account in a timely manner, the employer will face penalties.

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Conditions

In the Russian Federation, the OPS system has been operating for 15 years. This approach is used today to form pensions for the majority of working citizens of Russia.

The foundation of the future pension is insurance transfers, which are paid by the employer company in the Pension Fund for each employee. The amount of such a contribution is 22% of the salary.

The individual insurance premium rate for the OPS is taken into account on the personal personal account of the insured citizen, which can be obtained from the Pension Fund when applying for a job or by contacting the territorial pension fund on your own.

Design rules

As mentioned above, SNILS is drawn up by the employer when concluding an employment contract or when a citizen personally applies to the Pension Fund.

If the document is drawn up by the employer, then he has two weeks during which he is obliged to apply to the Russian Federation with an employee questionnaire.

A certificate of OPS and SNILS is produced for no more than three weeks. After that, the PF transfers the documents to the employer, and he - to the employee.

If SNILS - a green plastic card - is lost, it can be restored by writing an application to the personnel department, or by contacting the Pension Fund personally. The duplicate is made one month.

Where is it issued?

Employers are fundamental participants in the pension system of the Russian Federation. The premiums paid by companies are the future pensions of their employees.

In turn, the Pension Fund, into which payments are received, is the administrator of contributions for medical and pension insurance.

The sizes of transfers of the main categories of payers for 2020 are indicated in the table below:

Insurance premiums for compulsory pension insurance

Insurance premiums - payments transferred on a mandatory basis to the budget of the Pension Fund. The ultimate goal of these payments is to receive pensions under the OPS.

Insurance premiums for citizens of the Russian Federation working for hire are paid by the employer no later than the 15th day. Individual entrepreneurs, notaries, lawyers transfer fees in a fixed amount.

Employers transfer monthly to the pension fund - 22% of the salary of each employee. Further, contributions are converted into points and form a future pension.

Do you want to know what is the indexation of old-age pensions for working pensioners? For information, you need to go to.

If you are looking for information about that, then you should follow the link provided.

State pension insurance

Today in the Russian Federation, three types of pension provision can be distinguished:

1. State - payments are made at the expense of the budget. This type of pension is assigned to civil servants, including the military, employees law enforcement agencies, cosmonauts who suffered as a result of a radiation or man-made disaster, as well as their families, disabled citizens who are not entitled to a labor pension.
2. Mandatory - paid at the expense of insurance premiums and includes an old-age labor pension, consisting of an insurance and funded part. Only persons registered in the OPS system are entitled to this type of pension.
3. Non-state - pensions that are paid on the basis of agreements with non-state pension funds and financed by employers, employees, as well as investments.

Law

The procedure for calculating and transferring contributions to the PF for a mandatory PS is provided for by a number of laws and other regulatory documents.

To date, this issue is regulated:

• the Constitution of the Russian Federation;
• the Labor Code of the Russian Federation;
• the Tax Code of the Russian Federation;
• Federal Law No. 212.

The budget of the pension fund is annually formed on the basis of a special law. The activities of the PF are regulated by a decree of the government of the Russian Federation.

Percent

Each employer is obliged, at his own expense, to transfer an insurance premium to the territorial pension fund - 22% of the employee's salary.

Many people still ask the same question, how this percentage is distributed between the funded and insurance pensions. Until 2014, the distribution was as follows: funded - 6% and insurance - 16%.

Since 2014, the funded pension has been “frozen”, and the entire contribution, which is 22%, is paid into the insurance pension account.

Please note that an individual has the right to manage a funded pension and can transfer it to a non-state pension fund.

You can get advice on how to do this by contacting the PF personally or by studying the information on the PF official website.

Amount of contributions

It is necessary to pay contributions to OPS and CHI on a monthly basis, no later than the 15th day.

The fees for 2020 are as follows:

• basic tariff for OPS - 22% of the salary;
• +10% - if the base value is greater than the set value;
• health insurance - 5.1%.

Please note that currently 796 thousand is the limit for which the insurance premium is charged.

Calculation

Since 2002, the pension of all working citizens of the country has been formed according to a new principle.

Every employed citizen must register with the OPS. This system obliges each employer to pay mandatory contributions to the pension fund for each employee.

Currently, the contribution rate is 22% of wages.

Insurance premiums received by the PF are recorded on the personal personal account of each citizen.

Subsequently, insurance premiums are converted into special points. The size of the future pension depends on the number of points, seniority.

List of documents

It is necessary to issue an OPS certificate and receive a “green card” of SNILS in the Pension Fund. To do this, you must fill out an application and provide a civil passport.

Persons under the age of 14 must come to the PF with one of the parents with a birth certificate.

If an individual is already 14 years old, you can apply to the PF fund on your own.

Please note that when applying for a job, the employer must independently submit an application within 2 weeks for inclusion in the OPS system of his employee and obtaining a certificate of the OPS and SNILS.

Requirements for recipients

The legislation clearly defines the payers of the insurance premium:

• a person who makes a payment or any other remuneration to citizens;
• organization;
• an individual who is not an individual entrepreneur;
• notary, etc.

Remember that if the payer belongs to several categories, insurance premiums are paid for each.

Timing

The transfer of mandatory insurance premiums is made for the previous month no later than the 15th day.

If the end date falls on a weekend or non-working day, payment must be received on the next business day.

Please note that if the employer accrued, but did not transfer the contribution within the period specified by law, then the payment is recognized as arrears and is subject to immediate collection.

Advantages and disadvantages

Since 2002, the formation and deduction to the Pension Fund has been carried out according to new rules. For the past 15 years, every citizen of the Russian Federation has been required to register with the Pension Fund and obtain a certificate of OPS and SNILS.

On the personal account of each citizen of the Russian Federation, contributions and insurance experience are taken into account.

In the future, when an insured event occurs or the age at which a citizen has the right to retire is reached, the Pension Fund promptly accrues a pension, and, if necessary, recalculates.

Since 2015, established two limit values ​​of the base for calculating insurance premiums:
1) for the PFR - 711,000 rubles.
2) for the FSS - 670,000 rubles.

An employee of Svetly Put LLC from the beginning 2015 year, a salary in the amount of 680,000 rubles was accrued.
At the same time, he also performed work under a work contract, the amount of remuneration for which amounted to 70,000 rubles.
We will determine the basis for calculating contributions to each fund and the amount of contributions itself. FIU.
Contributions to the PFR at a rate of 30 percent are subject to employee income not exceeding 711,000 rubles.
In excess, that is, from an amount equal to 39,000 rubles. (680,000 + 70,000 - 711,000), contributions must be paid at a rate of 10 percent.
In total, pension contributions in the amount of 217,200 rubles will be accrued. (711,000 rubles x 30% + 39,000 rubles x 10%). FFOMS.
Contributions are levied on all payments in favor of employees.
That is, the base for this employee will be 750,000 rubles. (680,000 + 70,000).
The amount of contributions will be equal to 38,250 rubles. (750,000 rubles x 5.1%). FSS.
Payments under a civil law contract are not included in the base of contributions to the FSS.
That is 70,000 rubles. are not subject to fees.
Exceeding the salary limit in the amount of 10,000 rubles is also not subject to contributions. (680,000 - 670,000).
The accrued amount of contributions will be 19,430 rubles. (670,000 rubles x 2.9%). Injury.
Limit for the Social Insurance Fund = 670 thousand rubles. NOT applies to injury contributions
(These contributions are paid from all payments, as before, there are no restrictions for them).

Insurance premiums- this is a non-tax fee that all organizations, as well as individual entrepreneurs in the Russian Federation, are required to pay.

Types of insurance premiums

Insurance premiums include:

insurance premiums for compulsory pension insurance (OPS) paid to the Pension Fund of the Russian Federation;

insurance premiums for compulsory social insurance for temporary disability and in connection with motherhood, paid to the Social Insurance Fund of the Russian Federation;

insurance premiums for compulsory medical insurance (OMI) paid to the Federal Compulsory Medical Insurance Fund of the Russian Federation;

insurance premiums for injuries (insurance premiums for compulsory social insurance against accidents at work and occupational diseases).

Legal basis

Issues of insurance premiums are regulated by a number of federal laws.

Chief among them is the Federal Law of July 24, 2009 N 212-FZ, which introduced a system of insurance premiums in the Russian Federation.

Law 212-FZ establishes:

circle of contributors;

taxable object and base;

rates of insurance premiums;

the procedure for paying insurance premiums and control over their payment;

liability for violation of legislation on insurance premiums;

the procedure for appealing against acts of regulatory bodies and actions (inaction) of their officials.

Payers of insurance premiums

Payers of insurance premiums (insurers) are those persons who are required by law to pay contributions to compulsory social insurance.

Payers of insurance premiums include:

1. Persons making payments and other remuneration to individuals (under employment or certain civil law contracts):

organizations;

individual entrepreneurs;

heads of peasant farms;

individuals who are not recognized as individual entrepreneurs, but who use the hired labor of other individuals to solve their domestic problems (for example, when a nanny for a child or a housekeeper is hired).

2. Individual entrepreneurs, lawyers, notaries, private detectives and other persons who carry out private practice, pay insurance premiums for themselves and do not make payments to other individuals.

If the payer of insurance premiums belongs simultaneously to several specified categories (for example, a notary with employees), then he calculates and pays insurance premiums for each reason.

The object of taxation of insurance premiums

For organizations and individual entrepreneurs, the objects of taxation are payments and other remuneration accrued:

In favor of individuals working under civil law contracts and employment contracts, the subject of which is the performance of work, the provision of services, with the exception of remuneration accrued in favor of individual entrepreneurs, lawyers, notaries and other persons who carry out private practice;

on the alienation of the exclusive right to works of science, literature, art;

publishing license agreement;

a license agreement on granting the right to use a work of science, literature, art;

In favor of individuals subject to compulsory social insurance in accordance with applicable law.

The basis for calculating insurance premiums

The base for calculating insurance premiums for payers of insurance premiums is equal to the amount of payments and other remunerations accrued by payers of insurance premiums in favor of individuals, with the exception of amounts not subject to insurance premiums, for the billing period.

At the same time, the base for calculating insurance premiums is calculated separately for each individual from the beginning of the billing period at the end of each calendar month on an accrual basis.

The calculation of the base takes into account remuneration paid both in cash and in kind.

The base for payments in kind is the cost of goods (works, services) received by an individual.

Settlement and reporting periods

For payers of insurance premiums, periods have been established for summarizing the payment of contributions - settlement and reporting periods.

The settlement period for insurance premiums is a calendar year.

According to its results, the formation of the base for insurance premiums for the year is being completed, the amount of contributions payable to the budgets of the funds is determined.

Reporting periods are the first quarter, six months, nine months, calendar year.

Based on the results of the reporting periods, insurers making payments to individuals must submit to off-budget funds settlements on accrued and paid insurance premiums.

Date of payment and other remuneration

For organizations and individual entrepreneurs, the date of payment and remuneration is:

The day when payments and other remunerations are accrued in favor of the employee (an individual in whose favor payments and other remunerations are made).

For individuals not recognized as individual entrepreneurs:

The day of making payments and other remuneration in favor of an individual.

Still have questions about accounting and taxes? Ask them on the accounting forum.

Insurance premiums: details for an accountant

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Organizations and individual entrepreneurs that attract employees on the basis of an employment contract or a GPC agreement are required to accrue insurance premiums. Entrepreneurs also pay “for themselves” contributions at fixed rates. Correctly calculated and timely paid insurance premiums will protect against claims from the tax service.

Why do you need insurance deductions

The purpose of social insurance is the protection and maintenance of persons who do not take part in social work. The principle of operation of the insurance mechanism is simple: payers regularly transfer contributions to the relevant funds, and when an insured event occurs, the funds pay out the amounts prescribed by law. So, the FSS pays part of the sick leave, the PFR accrues pension payments, etc.

Types of mandatory insurance payments

Mandatory insurance premiums include 4 types of payments:

• Pension contributions (OPS) - consist of 2 parts: insurance and funded;
• Medical contributions (CHI);
• Contributions in case of temporary disability and in connection with motherhood (VNiM) - go to pay sickness benefits, maternity leave, etc .;
• Contributions from accidents at work and occupational diseases (NSiPZ).

Since 2017, deductions for OPS, CHI and VNiM are controlled by the tax authorities and are regulated by Ch. 34 of the Tax Code of the Russian Federation. Contributions from the NSiPZ are approved in federal law No. 125-FZ of 24.07.98 and Federal Law No. 179-FZ of 22.12.2005 and are transferred to the FSS.

Payers of insurance contributions

For payments in favor of foreigners, contributions are accrued depending on the legal status and the concluded agreement.

Highly qualified foreign specialists stand out separately. If such a specialist is assigned the status of a temporary resident, no contributions are charged; if he temporarily or permanently resides in the Russian Federation, contributions are paid to the OPS and VNiM.

What amounts of contributions do not need to be charged

Payments that are not listed in the above lists and do not relate to labor (anniversary bonuses, sanatorium vouchers at the expense of the employer, etc.) cause disputes between insurers and regulatory authorities. Employers believe that contributions should not be charged on such amounts, but employees of the tax service and funds take the opposite position. One has to defend one's rightness in court, judicial practice on the issue is contradictory.

Contribution basis

The base on which insurance premiums are calculated is determined on an accrual basis during the year and is calculated at the end of each month. The total amount of contributions is equal to the product of the taxable base and the corresponding contribution rate.

For the calculation of contributions to VNiM, the Government of the Russian Federation has set a limit value, which is indexed every year. In 2019, its size is 865,000 rubles, therefore, contributions to VNiM are accrued until the taxable base of the employee reaches the maximum value.

There is no limit for contributions to the OPS, but from payments in excess of the limit, which in 2019 amounted to 1,150,000 rubles, contributions are paid at a reduced rate - 10% or 0% for privileged categories.

For contributions to CHI and from the NSiPZ, the marginal base is not limited, and there are no reduced tariffs.

Tariff rates for contributions

Until 2020, payers for whom Art. 427 of the Tax Code of the Russian Federation does not establish reduced tariffs; contributions are charged according to those specified in Art. 425 of the Tax Code of the Russian Federation to rates (see table).

Fixed contribution rates for individual entrepreneurs

The procedure for paying contributions "for oneself" is different from the rules for employers. Mandatory payments for individual entrepreneurs are set at a fixed amount for contributions to OPS and MHI. Contributions from the NSiPZ do not need to be charged, but according to VNiM - at the request of the individual entrepreneur. If an entrepreneur decides to transfer contributions to VNiM, he registers with the FSS and pays at a fixed rate: in 2019 - 3,925.44 rubles.

The amount of contributions to the OPS differs depending on the income of the entrepreneur in 2019:

• up to 300,000 rubles - the rate is 29,354 rubles;
• more than 300,000 rubles. - the payment is calculated as 29,354 + 1% of income over 300,000 rubles. and limited to 234,832 rubles.

Entrepreneurs will pay 6,884 rubles for CHI in 2019.

If the individual entrepreneur has not worked for a full calendar year, the amount of fixed payments is calculated based on the time actually worked.

How to calculate the amount of insurance premiums

Employers are required to calculate and pay monthly insurance premiums, the amount of which is determined by the formula:

From the amount of the monthly payment for VNiM, the employer deducts benefits paid during the month, which must be paid by the FSS (three days of sick leave, etc.). If the amount of the benefit exceeds the contributions, an overpayment is formed, which is returned to the payer or credited against future payments.

When to pay insurance premiums

According to paragraph 3 of Art. 431 of the Tax Code of the Russian Federation, employers pay contributions by the 15th day of the month that follows the month in which the payment is calculated, inclusive. Insurance premiums for June are transferred until July 15, for June - August 15, etc. Please note that if the 15th falls on a weekend, the due date is extended to the next business day. For each type of contribution, a separate payment is formed indicating the CCC of the corresponding payment.

Individual entrepreneurs pay contributions to the OPS at a fixed rate until December 31 of the reporting year. Payment for 1% contributions is transferred no later than June 1 of the year following the reporting year. Entrepreneurs must pay contributions to CHI before December 31 of the reporting year, the same period is provided for contributions to VNiM.

What reports reflect insurance payments

Monthly employers submit a personalized report of the SZV-M form to the FIU by the 15th day of the month following the reporting month. Information for up to 25 people is allowed to be submitted on paper, from 25 and more - in electronic form via TCS.

To quarterly reporting include Form 4-FSS and Calculation of insurance premiums. Calculation of insurance premiums is submitted to the tax service before the 30th day of the month following I quarter, half a year, 9 months, a year. It reflects information on contributions to VNiM, OMS and OPS. Employers with an average headcount of more than 25 people submit a report in electronic form according to the TCS, less than 25 - on paper.

A report on contributions from the NSiPZ in the form 4-FSS is submitted to the FSS by the 20th day of the month following the 1st quarter, half a year, 9 months and a year on paper. If the report is sent by TMS, the deadline is postponed by 5 days, i.e. until the 25th.

Annual reporting for contributions consists of the SZV-STAZH form, which is submitted before March 1 of the year following the reporting year and the register of insured persons, if additional contributions were paid for them.

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