Limit value of the base for calculating insurance premiums in 2022

What is the maximum contribution base?

The maximum base for insurance premiums is the maximum amount of income of an individual at a particular employer, upon reaching which a regression occurs, that is, a reduction in the rate of assessed contributions on income above this maximum.

A regressive scale is used when calculating contributions only for compulsory health insurance and compulsory social insurance in case of temporary disability and in connection with maternity (VNiM).

There is no limitation on the basis for calculating contributions in relation to:

• health insurance (CHI);
• injuries and occupational diseases (NSiPD);
• additional tariffs for occupational safety and health insurance for workers in harmful and dangerous jobs;
• additional social security for members of civil air crews and a number of coal industry workers (clause 5 of Article 421 of the Tax Code of the Russian Federation).

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.

The size of the maximum base in 2021

Limitations on employee income for calculating insurance premiums for 2021 are determined by Decree of the Government of the Russian Federation of November 26, 2020 No. 1935.

In 2022 and in 2022, these amounts looked different:

Income for 2022 and 2022 should be taken into account when calculating payment for sick leave, employment and child care benefits in 2021, if there are no grounds for replacing these years with others.

How much has the contribution limit increased in 2020?

The maximum base for calculating pension and insurance contributions is indexed annually.
Taking into account the growth of the average salary in the country (as officials believe), the income from which contributions to the Social Insurance Fund are not paid and the percentage of payments to the Pension Fund decreases is increased. For Social Insurance contributions by 5.4%. For contributions to the Pension Fund - by 12%.

From January 1, 2022, the maximum base for pension contributions

will be
1,292,000 rubles
.

From January 1, 2022, the maximum base for contributions in case of illness and maternity

will be
912,000 rubles
.

In 2022, the base values ​​were:

• for pension contributions RUB 1,150,000.
• for contributions in case of illness and maternity 865,000 rubles. accordingly (Government Decree No. 1426 dated November 28, 2018).

For contributions for compulsory health insurance and contributions for injuries, no maximum base is established. They are paid from the employee’s entire earnings during the year.

Amount of insurance premiums in 2021

Tariffs applied in 2022 to calculate insurance premiums:

Such features of the application of insurance rates before and after reaching the base limit in 2022 are established for absolutely all employers (organizations, individual entrepreneurs, individuals) in relation to employees.

Example 1

The salary of legal adviser Morozov I.I. in 2022 is 1,650,000 rubles.

We will calculate insurance premiums for 2022 insurance premiums:

• OPS - RUB 382,380. (1,465,000 * 22% + 185,000 * 10%);
• VNiM - 28,014 rubles. (966,000 * 2.9% + 684,000 * 0%);
• Compulsory medical insurance - 84,150 rubles. (1,650,000 * 5.1%);
• NSiPZ - 3,300 rubles. (1,650,000 * 0.2%).

Limit value of the insurance premium base – 2021

Legislators review contribution limits annually. For 2021, the amounts of restrictions are given in Decree of the Government of the Russian Federation dated November 26, 2020 No. 1935.

The maximum base for calculating contributions for 2022 is:

• for OPS RUB 1,465,000;
• for social insurance 966,000 rub.

For calculations, income is taken into account on an accrual basis from January 1 of the current year, for each individual separately. Let's give an example of using limits in accruals.

Example

The employee's salary is 138,500 rubles. In 2022, he earned 1,662,000 rubles. That is, the salary accrued to the employee for the current year is greater than the maximum base for calculating contributions for 2022:

• for contributions to compulsory pension insurance - from November 2022 (for January-October 138,500 x 10 months = 1,385,000 rubles, in November the salary from the beginning of the year amounted to 138,500 x 11 months = 1,523,500 rubles);
• for contributions to the Social Insurance Fund for VnIM - from July 2022 (from the beginning of the year to June 138,500 x 6 months =831,000 rubles, until July inclusive 138,500 x 7 months =969,500 rubles).

Therefore, the company’s accounting department, when calculating contributions for 2022, used 2 tariffs - regular and reduced. Total contributions accrued:

1) for OPS 1,465,000 x 22% + (1,662,000 – 1,465,000) x 10% = RUB 342,000, incl. :

• from January to October 138,500 x 22% x 10 months. in the amount of 304,700 rubles, 30,470 rubles each. per month;
• for November: within the limit (1,465,000 - 1,385,000) x 22% + above the limit (1,523,500 - 1,465,000) x 10% = 23,450 rubles;
• for December, because the entire amount is 138,500 x 10% = 13,850 rubles;

2) in social insurance 966,000 x 2.9% + (1,662,000 – 966,000) x 0% = 28,014 rubles, i.e.:

• from January to June for 4016.50 rubles, totaling 138,500 x 2.9% x 6 months. = 24,099 rub.;
• in July only from the difference exceeding the limit: (966,000 – 831,000) x 2.9% = 3915 rubles.

3) in health care, because there are no established limits, contributions were transferred from the entire amount of earnings, a total of 138,500 x 5.1% x 12 months. = 84,762 rubles, 7063 rubles each. per month.

4) in the Social Insurance Fund for NSiPZ, the company’s tariff is 0.6%, so contributions amounted to 138,500 x 0.6% x 12 months. = 9972 rub.

According to the special assessment, the employee’s position is not recognized as harmful or dangerous, therefore additional tariffs of the Pension Fund of Russia are not applied.

In total, for 2022, the company transferred contributions for the employee: to the Pension Fund of the Russian Federation 342,000 + to the Social Insurance Fund for VnIM 28,014 + to the Federal Compulsory Medical Insurance Fund 84,762 + Social Insurance Fund for NS 9972 = 464,748 rubles.

Maximum base of individual entrepreneur contributions in 2021

In addition to contributions to the funds from the salaries of his employees, an entrepreneur who has hired staff calculates and pays insurance premiums for himself. For the income of individual entrepreneurs, the state has also established maximum amounts of the base and contributions.

The established (fixed) amount of contributions to the entrepreneur’s pension insurance in 2022 remains at the 2020 level and is equal to 32,448 rubles.

In 2022, the benefit that was in force in 2020 to support entrepreneurs doing business in the most affected areas of the economy during the period of restrictive measures aimed at combating the Covid-19 pandemic will cease to apply. For such individual entrepreneurs, fixed income insurance premiums in 2022 were reduced by 20,318 rubles (32,448 rubles minus the minimum wage).

The maximum income of an entrepreneur, up to which a fixed amount of contributions is applied, is 300,000 rubles. Over 300,000 rubles, the contribution rate for compulsory health insurance is 1%. At the same time, the maximum amount of contributions (fixed and from the excess amount in total) of an individual entrepreneur is set at 259,584 rubles. That is, no matter how much an entrepreneur earns, his contributions to the compulsory pension insurance will still amount to no more than 259,584 rubles.

The amount of fixed contributions for compulsory health insurance in 2022 is also equal to the amount in 2022 - this is 8,426 rubles. The amount of income received does not matter here.

Example 2

The total income of individual entrepreneur A. A. Sidorov for 2022 is 7.5 million rubles.

Fixed contributions will be:

• for OPS - 32,448 rubles,
• for compulsory medical insurance - 8,426 rubles.

Contributions from an amount exceeding the established limit are equal to 72,000 rubles. ((7,500,000 - 300,000) * 1% ).

Example 3

The total income of I. I. Sokolov for 2022 is 30 million rubles.

Fixed contributions will be:

• for OPS - 32,448 rubles,
• for compulsory medical insurance - 8,426 rubles.

Contributions to the Pension Fund for amounts greater than RUB 300,000. in this case will be equal to 227,136 rubles8), since the contribution limit has been reached.

If you have any unresolved questions, you can find answers to them in ConsultantPlus.

Full and free access to the system for 2 days.

How to calculate SME pension contributions if the employee's payments exceed the base limit in 2022?

If the amount of payments in favor of the employee, determined on an accrual basis from the beginning of the billing period, exceeds the established limit value of the base for calculating insurance contributions for compulsory health insurance - 1,565,000 rubles, then the amounts of such excess are subject to SME insurance premiums for compulsory health insurance at a rate of 10% .
Example.
Calculation of insurance premiums for SMEs if the maximum base for compulsory insurance is exceeded in 2022 Employee salary for January - September 2022 - 1,400,000 rubles. The salary for October was 200,000 rubles. Total for January – October: RUB 1,600,000. The excess of payments over the maximum base value in October amounted to RUB 35,000,000. (RUB 1,600,000 – RUB 1,565,000). This means that for October the employee falls within the limit on the maximum base in the amount of 165,000 rubles. (RUB 200,000 – RUB 35,000). Therefore, in October, the calculation of insurance premiums will be as follows: 1. (RUB 165,000 – RUB 13,890) x 10% = RUB 15,111. 2. 13,890 rub. x 22% = 3055.8 rub. The portion of payments exceeding the maximum base is taxed at a rate of 10%: 35,000 x 10% = 3,500 rubles. Total for October 2022, contributions to the compulsory pension insurance will be: 15,111 rubles. + 3055.8 rub. + 3500 rub. = 21,666.8 rub. Similarly, you need to calculate insurance premiums for OSS for VNIM.

Read in the berator “Practical Encyclopedia of an Accountant”

How to calculate contributions for reduced SME tariffs if payments exceed the limit

Let's sum it up

• The maximum income base used to calculate contributions in 2021 is RUB 1,465,000. for OPS and 966,000 rubles for VNiM.
• The regressive scale does not apply to compulsory medical insurance, NSiPZ, additional tariffs for compulsory health insurance, social security for members of civil air crews and a number of coal industry workers.
• For incomes above the limits established by the state, contributions are assessed at reduced rates.
• Within the established base limit of 300 thousand rubles. Individual entrepreneur contributions in 2022 are: for compulsory health insurance - 32,448 rubles, for compulsory medical insurance - 8,426 rubles.
• No matter how much an individual entrepreneur earns, contributions to compulsory pension insurance for 2022 will not exceed 259,584 rubles.

Preferential tariffs in the context of COVID-19: setting up in 1C

As mentioned at the beginning of the article, from April 1, 2020, individual entrepreneurs and organizations equated to SMEs can apply reduced rates on insurance premiums. This applies to CB from employee salaries. Within the minimum wage it is 12,130 rubles. As of the date of writing, basic tariffs apply. For the remaining part, which exceeds the minimum wage, reduced tariffs are used for:

• OPS - 10%,
• Compulsory medical insurance – 5%.

To adjust the tariff in 1C: Accounting 8.3, go to the “Main” menu. Then, in the “Setting up taxes and reports” section, go to the “Insurance premiums” tab. Click on the arrow to select the insurance premium rate “For small and medium-sized businesses” from the drop-down list. In the “Apply from” field, set April 2022. Click the “OK” button.

In 1C: Salaries and personnel management the path is longer. In the “Settings” menu, select the “Organizations” section, go to the “Accounting Policies” tab and click on the hyperlink of the same name.

Then in the window that opens, on the “Insurance Premiums” tab, select the required tariff. Set the month and press the “Save and Close” button.

Analysis of accrued insurance premiums

For clarity, we recommend creating an “Analysis of Contributions to Funds”.

In 1C: Accounting this is done as follows. You need to select the “Salary Reports” section in the “Salaries and Personnel” menu. In the window that opens, click “Analysis of contributions to funds.”

Here, the income from which contributions at the basic tariff and preferential rates are deducted is immediately highlighted in separate tablets.

The figure below number 1 shows the charges for the basic tariff for January – April 2022:

RUB 1,800,000 – this is the salary for January-March,

RUB 12,130 – this is part of the salary for April, equal to the minimum wage.

Total accrued at the basic rate is 1,812,130 rubles.

In this case, the taxable base (maximum value) is RUB 1,292,000. 22% was charged from it - 284,240 rubles.

From the amount exceeding the taxable base - 520,130 rubles, 10% is calculated - 52,013 rubles.

Further, 587,870 rubles remained from the salary for April (when the changes came into force). (from 600,000 rubles, the minimum wage amount is taken into account at the basic tariff). In the figure it is highlighted under the number 2. From this amount 58,787 rubles were calculated. contributions (10%).

Contributions to the Compulsory Medical Insurance Fund and the Social Insurance Fund are calculated in the same way.

Compulsory medical insurance at the basic and preferential rates is highlighted in separate lines. Accordingly, the basic base also amounted to 1,812,130 rubles. 5.1% was calculated from it - 92,418.63 rubles. According to the preferential rate, 5% of the April salary minus the minimum wage is calculated - 29,393.50 rubles.

The Social Insurance Fund was calculated at the basic rate of 26,448 rubles. – 2.9% of the taxable base (maximum value). For SMEs – 0%.

Calculation of contributions at reduced rates in 1C

Calculation of SV is carried out in the document “Payroll”. When deciphering the amount, no additional columns appear; the amounts are calculated taking into account the new tariff. You should analyze the calculation and make sure it is correct.

To do this, you need to create a settlement document. Let's assume that director Abramov's salary is 600,000 rubles/month. Accruals for January-March occurred at the same rates. Tariffs changed in April.

To calculate salaries, select Payroll in the “Salaries and Personnel” menu and click the “Create” button to open a new document. In it, select employee Abramov, indicate the month “April”.

After filling out the tabular part, the corresponding column will reflect the amount of CB in the amount of 91,212 rubles. Even with the naked eye you can see that this amount is less than the standard tariff. To see how contributions are distributed and calculated, click on their amount. To see the full posting, in the window that opens, click on the hyperlink “For more details, see the Insurance Premium Accounting Card.” It will open a printed form.

The higher the employee’s salary relative to the minimum wage, the more noticeable the application of the reduced tariff for small and medium-sized businesses will be.

How to set up insurance premiums in 1C 8.3 Accounting

To view the type of insurance premium tariff in 1C 8.3 without NS and PZ, open the Insurance premium tariffs tab:

Let’s set the tariff for tax and payroll by selecting the Salary Settings – Salary Accounting Procedure tabs:

And set the start date for applying the tariff in the 1C 8.3 Accounting database:

In 1C 8.3, you can view the tariffs in force in previous periods through the History function.

Where in 1C 8.3 to change the rate of insurance premiums for accidents

On the Salary and Personnel tab, select Salary Settings:

In this register, it is useful to view the maximum amounts of insurance premiums by year and set the tariff for contributions from accidents and occupational diseases (AS and OZ):

Basic tariffs for non-state funds in the 1C 8.3 Accounting database are set by default. However, the tariff for NS and PP must be set independently.

Let us remind you that the tariff for tax and income tax is set depending on the main type of activity for the previous year. To do this, documents are submitted annually to the Social Insurance Fund to confirm the main type of activity. The minimum tariff for NS and PP is 0.2%.

To view the maximum value of the base in 1C 8.3 Accounting, you must select the Limit value of the insurance premium base tab:

Reflection of insurance premiums in accounting

Accounting for transactions on insurance premiums is reflected in account 69 Calculations for social insurance and security.

To determine the cost accounting account, it is necessary to determine in which departments the employees work (administrative, production, support, sales personnel, etc.). Thus, the accrual of contributions is reflected in the debit of the following cost accounts:

• Account 08 – for employees involved in the process of creating future fixed assets;
• Account 20 – for production personnel directly involved in the production process (release) of products;
• Accounts 23, 25, 28, 29 – for personnel who are indirectly related to the production process;
• Account 26 – for administrative personnel;
• Account 44 – for personnel engaged in trading activities (salespeople, managers, drivers, cleaners, etc.);
• Account 91 – for employees who are engaged in non-core activities.

By default, the 1C 8.3 Accounting program already has accounting account 26 installed - the most commonly used among cost accounting accounts:

• Account 26 for the entire organization can be used by organizations engaged in the provision of services.
• Also, account 26 can be used in accounting by production and trade organizations to account for the calculation of wages and contributions of administrative personnel.

Calculation of insurance premiums in 1C 8.3 Accounting is generated automatically when conducting the Payroll register:

In the general list, select the desired salary month:

Open the window and start viewing already automatically calculated insurance premiums:

In 1C 8.3 Accounting, it is possible to view transactions (accounting records) for cost accounts (accounts 08, 20, 23, 25, 26, 28, 29, 44, 91) by clicking on the DtKt function:

How to set up cost items for insurance premiums in 1C 8.3 Accounting

For each type of accrual, accounting parameters are set in the 1C 8.3 program: Salary and personnel – Salary settings – Accruals:

By right-clicking and selecting the Change function, you can view which account will reflect this or that type of accrual and the insurance premiums directly associated with it:

As it was written earlier, it is important to determine which account to assign the accrual of wages and contributions depending on the employee’s activities. For example, if an employee belongs to the administrative staff or the organization is engaged in providing services, then all expenses will be reflected in account 26.

It is worth noting that in 1C 8.3 Accounting, the account for accounting for the costs of insurance premiums is inextricably linked with the account for accounting for the costs of payroll. Therefore, by selecting an account for a specific accrual, the 1C 8.3 program will assign accrued contributions to the same account.

What settings for salary and contribution accounting parameters need to be made for successful automatic payroll calculation were studied step by step in the distance learning course on working in 1C 8.3 in the Personnel and Payroll module.

It should also be noted that the accrual of benefits at the expense of the Social Insurance Fund is not included in cost accounts. The accounting record of accrued benefits will look like this:

• Dt 69.01 subaccount Insurance expenses;
• Kt 70 Payroll calculations.

In order to view the accrual and payment of insurance premiums for any period (month, quarter, half-year, year, etc.), a balance sheet is generated in 1C 8.3 Accounting. To generate it, you need to select the tabs Reports – Account balance sheet:

Recalculation (adjustment) of insurance premiums

Sometimes accountants in the 1C 8.3 Accounting 3.0 database have to recalculate contributions for past periods. To set up automatic recalculation in 1C 8.3, through the Salaries and Personnel tab, select Recalculation of insurance contributions - Create:

To correct errors for previous months that do not affect the previous reporting period, you need to check the box next to the item Self-calculation of contributions to correct errors, setting the month in which the adjustment is reflected and the date (last day of the month).

On the Income Information tab, using the Selection method, select the employee for which additional contributions are calculated, as well as the amount:

Next, go to the Calculated contributions tab and click Calculate. Program 1C 8.3 Accounting will independently determine the amount of additional contributions to the Pension Fund, Social Insurance Fund and Compulsory Medical Insurance Fund.

If the additional accrual affects the previous reporting period for which it will be necessary to submit an adjustment (updated) report, then you must additionally check the box next to the Register for an update report for the last period. After automatic calculation of additional accrual, click Post and close.