Limit value of the base for calculating insurance premiums: new limits in 2022

If an employee’s income from the beginning of the year reaches a certain amount, a regressive scale is used when calculating insurance premiums for it. This means that the amounts of deductions are calculated at reduced rates or at zero. Thanks to this, companies with above-average salaries can save a little on insurance premiums. This is especially true in the second half of the year, when large amounts of payments to employees have accumulated. Therefore, now is the time to remind you what the maximum value of the base for calculating insurance premiums is in 2021. And also understand how it is used.

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Limits for 2022

Until 2022, employers paid contributions to the Pension Fund, the Compulsory Medical Insurance Fund and the Social Insurance Fund. Now the Federal Tax Service is in charge of their administration, except for deductions for injuries. Chapter 34, dedicated to insurance premiums, appeared in the Tax Code. It prescribed tariffs (Article 425), the procedure for determining the base and its maximum value (Article 421).

The maximum base value is the amount of income upon reaching which reduced contribution rates begin to apply. This limit depends on the average salary established for the year. However, you won’t have to count anything, since these values ​​are approved annually by the Government.

The maximum value of the base for calculating insurance premiums in 2021 was approved by Resolution No. 1935 of November 26, 2022. The dimensions are:

• for pension insurance – 1,465,000 rubles;
• for disability/maternity – 966,000 rubles.

For medical deductions, there is no reduced tariff and no limit for its application. There is also no established limit on the base for calculating insurance premiums for injuries. By the way, in 2022 they are still paid to the Social Insurance Fund - these are the only contributions whose administration has not been transferred to the tax service.

Below is a table showing the limits for 2015-2021.

Table 1. Income limits by year (in rubles)

conclusions

Contribution rates

The base for insurance premiums is determined for each insured person on an accrual basis from the beginning of the year. It must include all taxable payments. Until the base reaches the limit, contributions are calculated at standard rates. Next, the reduced ones are applied, if they are installed. All bets are shown in the following table.

Table 2. Tariffs for insurance of individuals

The table shows that when the limit is reached, the rate of contributions to the Pension Fund (as many still call pension contributions) decreases from 22 to 10%. There is no need to pay contributions for illness and maternity in excess of the base limit. Medical deductions should be calculated at a rate of 5.1%, regardless of the employee’s income. The rate of contributions for injuries is individual for each employer and depends on the risk class of its main activity.

How to count

To calculate contributions, you need to use the calculation formula:

Contributions for the reporting month = Contribution base × Insurance rate

All insurance premiums must be calculated on the last day of the month for each employee and each type of contribution (clause 1 of Article 421, clause 1 of Article 431 of the Tax Code of the Russian Federation).

For the purposes of pension insurance, the calculation of pension contributions before and after reaching the limit established by the Government will look like this:

Limit value not exceeded

For payments from payments that do not exceed the maximum base, contributions are calculated as follows:

Contributions to pension insurance on an accrual basis from payments within the base = Base for calculating contributions from the beginning of the year to the reporting month inclusive within the limits of RUB 1,150,000. × 22%

Pension contributions for the month within the limit base = Contributions to pension insurance on an accrual basis from the beginning of the year to the current month inclusive within the base 1,150,000 rubles. – Contributions to pension insurance from the beginning of the year to the previous month inclusive within the base of 1,150,000 rubles.

Above the limit

Contributions in excess of the limit are determined as follows:

Pension contributions from payments exceeding the limit = Base for calculating contributions from the beginning of the year to the current month inclusive, exceeding RUB 1,150,000. × 10%

Pension contributions for the month from payments exceeding the limit = Contributions to pension insurance on an accrual basis from the beginning of the year to the current month inclusive from payments exceeding RUB 1,150,000. – Contributions to pension insurance from the beginning of the year to the previous month inclusive from payments exceeding RUB 1,150,000.

Medical and social

As for social insurance , until the maximum base is reached in the amount of 865,000 rubles. payments are taxed at a rate of 2.9%. After payments in favor of the employee have exceeded this threshold, insurance premiums are not charged.

In turn, the rate of insurance premiums for health insurance is set at 5.1%. There are no maximum base values ​​for this type of insurance. Contributions for health insurance are calculated without regard to the total payments to the employee.

An example of calculating contributions with the maximum base value reached in 2022

Let's consider an example of calculating contributions for the financial director of a company, A.A. Morozov. with a salary of 170,000 rubles. For simplicity, let’s assume that he only received salary in the same amount and was not entitled to any non-taxable payments.

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Pension contributions

The contribution base is calculated from the beginning of the year, that is, for February it will be 170,000 + 170,000 = 340,000 rubles, for March 510,000 rubles, and so on. In September, Morozov’s taxable income will reach 1,530,000 rubles. This is more than the maximum base value established for the calculation of pension insurance contributions in 2022. For January-September, we will calculate contributions to the Pension Fund as follows:

• from the amount of 1,000 – at a rate of 22%;
• from the difference between the base and the limit (1,170,000 – 1,150,000) – at a rate of 10%.

Contributions until the end of 2022 will be calculated similarly.

Table 3. A. A. Morozov’s contributions to pension insurance (in rubles)

If the regressive scale had not been applied, contributions at a rate of 22% would have to be paid on the entire amount of Morozov’s income: 2,040,000 × 22% = 448,800 rubles. The savings amounted to 448,800 – 379,800 = 69,000 rubles.

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Contributions for illness and maternity

In the first half of the year, we will charge contributions at a rate of 2.9%. But already for June, the amount of Morozov’s taxable income will be 1,020,000 rubles. Since contributions are not accrued above the maximum base size, the calculation will be as follows: 966,000 × 2.9% = 28,014 rubles. For July you need to pay the difference between this amount and the amount of contributions transferred for six months. There is no need to make any more contributions to VNiM in 2022.

Table 4. Contributions for insurance for temporary disability and maternity (in rubles)

It turns out that there is no need to accrue contributions from A. A. Morozov’s income in the amount of 1,074,000 rubles. The savings will be 1,074,000 × 2.9% = 31,146 rubles.

Other contributions

We will calculate deductions for medicine throughout the year at a rate of 5.1%, because there is no maximum base for them. For contributions for injuries, we will take the minimum rate of 0.2%, established, among other things, for “office” companies and retail enterprises. All data is in the following table.

Table 5. Contributions for health insurance and injuries

Let's sum it up

In total, in 2022, for Morozov A.A. it is necessary to pay contributions in the amount of: 379,800 + 28,014 + 104,040 + 4,080 = 515,934 rubles. Thanks to the regressive scale, it was possible to save 69,000 rubles on pension insurance and another 31,146 rubles on contributions for illness and maternity. The total savings per employee amounted to 100,146 rubles. Of course, such savings on insurance premiums are achieved only with a high employee salary.

Example of using the 2022 database

Data for calculation: employee salary – 120,000 rubles. In 2019, the organization applies general tariffs (PFR - 22% and 10%, FSS - 2.9%, FFOMS - 5.1%). The Social Insurance Fund tariff for injuries is 0.2%. Amount exceeding the limit in 2022: Pension Fund – 1,150,000 rubles, Social Insurance Fund – 865,000 rubles.

We will calculate contributions to the Pension Fund with a limit of 1,150,000 rubles.

We will calculate contributions with a conditional FSS limit of 865,000 rubles

We will calculate medical premiums

Payments to the FFOMS in 2022 are calculated from all payments

We will calculate contributions for injuries

Tariffs for insurance against industrial accidents in 2019 are determined depending on the class of professional risk. A maximum base is not established, so contributions must be accrued on all payments.

How are insurance premiums calculated in 2019?

In 2022, insurance premiums are calculated taking into account 3 main components:

• accruals in favor of individuals;
• limits on the taxable base for insurance premiums;
• insurance premium rates.

Amounts not subject to insurance premiums in 2022 are given in Article 422 of the Tax Code of the Russian Federation.

In 2022, the tax base for contributions has not changed. To calculate the base, you must first add up all payments that relate to the object of taxation. The list of such payments is listed in paragraph 1 of Article 420 of the Tax Code of the Russian Federation. For example, salary and vacation pay.

Then you need to subtract non-taxable payments from the resulting value. For a list of such payments, see Article 422 of the Tax Code of the Russian Federation. For example, state benefits, financial assistance in the amount of up to 4,000 rubles. in year.

Limits for calculating payments for compulsory insurance and VniM

The administration of fiscal payments is carried out by the Federal Tax Service.
The Social Insurance Fund receives only contributions “for injuries”. It is important to remember this and indicate the correct details of the tax office at your location on your payment slips and send all reporting documents there. The Federal Tax Service will check the correctness of payments and distribute the funds transferred by policyholders to the appropriate funds. This is what administration is all about. To calculate fees for compulsory pension and social insurance, a maximum amount of insurance contributions to state budget funds is provided; in 2022, it was established by Decree of the Government of the Russian Federation No. 1951 of November 16, 2021. The government reviews the limit every year.

Rates

If companies or individual entrepreneurs in 2022 do not use the reduced tariffs established for certain categories, then the following rates should be applied (Article 426 of the Tax Code of the Russian Federation):

• 22% – “pension” contributions (PFR); if the maximum base is exceeded, contributions are calculated at a rate of 10%;
• 2.9% – the amount of social insurance contributions (in case of illness and maternity); if the maximum base is exceeded, contributions are not accrued;
• 5.1% - for health insurance (MHIF).

First, the value of the base for calculating insurance premiums is calculated, then it is compared with the current limit, and only then the premiums themselves are calculated according to the tariff.

Let's give an example

Employee Belyaev’s official salary is 100,000 rubles. Let’s say Belyaev worked in full for 2022. We will take into account income on an accrual basis. Let's calculate insurance premiums for 2019:

1. The largest part of the accrued fees are pension insurance contributions ; the accrual base for 2022 at a rate of 22% is limited to 1,150,000 rubles, then accrual is made at a rate of 10%.

Until the base is exceeded, Belyaev’s income is fully taxed (22% every month); the size of the base for calculating insurance premiums was below the established limit until November (inclusive):

100,000 x 11 months. = 1,100,000 – salary for January – November.

1,100,000 x 22% = 242,000 – contributions accrued until November 2022 inclusive.

In December the base was exceeded:

100,000 x 12 months. = 1,200,000

The accounting department will do the calculation like this:

1,150,000 x 22% = 253,000 – accrued to the Pension Fund for 2022 at a rate of 22%.

The remaining amount (1,200,000 – 1,150,000 = 50,000) is subject to mandatory pension contributions at a rate of 10%:

50,000 x 10% = 5,000

The accounting department accrued total Pension Fund contributions for employee Belyaev for 2019 - 258,000 rubles (253,000 + 5,000), of which contributions for December - 16,000 rubles. (258000 – 242000).

1. For the Social Insurance Fund, the maximum base for calculating insurance premiums is 865,000 rubles in 2022.

Until reaching 865 thousand rubles. Belyaev’s salary is fully taxed:

100,000 x 8 months = 800,000 – salary January-August,

800,000 x 2.9% = 23,200 – accrued contributions to the Social Insurance Fund from January to August.

In September (the month of excess), the accountant will calculate social insurance contributions as follows:

865,000 x 2.9% = 25,085 – the maximum amount accrued to the Social Insurance Fund for 2019, of which RUB 1,885 for August. (25,085 – 23,200).

For the rest of the salary exceeding the limit (1,200,000 – 865,000 = 335,000), contributions are not charged.

The total accrued contributions to the Social Insurance Fund for employee Belyaev for 2022 are 25,085 rubles.

1. Since the base for calculating insurance premiums for compulsory medical insurance is not limited, Belyaev’s income is fully taxed:

100,000 x 12 months = 1,200,000 – salary for the entire year 2022.

1,200,000 x 5.1% = 61,200 – annual amount of compulsory medical insurance contributions for 2019.

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In total, Belyaev’s medical insurance premiums amounted to 61,200 rubles.

The amount of payments due for each employee is calculated in a similar way on a monthly basis.

Reduced rates

One of the most discussed topics regarding the calculation of insurance premiums was the topic of changing legislation regarding the application of reduced tariffs and determining the list of organizations and individual entrepreneurs that can apply this benefit.
Federal Law No. 303-FZ dated August 3, 2018 clearly regulates that the following categories of policyholders have the right to apply reduced insurance premium rates of 20% and maintain benefits in 2022:

• socially oriented non-profit organizations on the simplified tax system, carrying out activities in the field of social services for citizens, scientific research and development, education, healthcare, culture and art (activities of theaters, libraries, museums and archives) and sports;
• charitable organizations on the simplified tax system.

The Ministry of Finance also draws attention to the fact that 2022 is the last year of application of tariffs for organizations using the simplified tax system engaged in production and equivalent activities, as well as for pharmacists in pharmacies, non-profit organizations, charitable organizations and individual entrepreneurs applying a patent (clause 3 p. 2 Article 427 of the Tax Code of the Russian Federation).
This must be taken into account when calculating and reporting insurance premiums. Accordingly, from January 1, 2019, these categories of beneficiaries must calculate contributions using general tariffs. In addition, 2022 is also the final year for the application of reduced insurance premium rates for certain categories of policyholders, namely:

• business companies created by budget-funded scientific institutions and universities;
• residents of the technology-innovative special economic zone.

But here it is necessary to take into account that the contribution rate for these categories for compulsory health insurance in 2022 increased from 13% to 20%, and in 2022 it will increase to the rate of the basic tariff.
When calculating contributions at reduced rates, it is necessary to take into account that, in accordance with clause 6 of Art. 427 of the Tax Code of the Russian Federation, the payer under the simplified tax system loses the right to reduced tariffs, regardless of the type of activity, if at the end of the billing (reporting) period the organization’s right to use the special regime is lost, the income exceeds 79 million rubles. and (or) the share of income from “preferential” activities was less than 70%, that is, this type of activity ceased to be the main one.

If these circumstances are discovered, the Ministry of Finance in its Letter dated March 15, 2018 No. 03-15-06/16176 recommends that in the first case, contributions be recalculated at general rates from the beginning of the quarter in which the right to the simplified tax system was lost. According to the norms of paragraph 6 of Art. 427 of the Tax Code of the Russian Federation in the second and third cases, the recalculation is carried out from the beginning of the year.

Tariffs for foreigners in 2019

Next, we list the tariffs of insurance premiums that apply to foreigners (stateless persons) temporarily staying in Russia who are not highly qualified specialists (HQS), with the exception of citizens of the EAEU.

Further in the table we present the tariffs for 2022 for foreigners (stateless persons) permanently or temporarily residing in Russia who are highly qualified specialists (HQS).