Contributions to the Pension Fund from salary in 2022

Who pays payroll taxes in 2022

All employers are required to make deductions from wages in 2022 in favor of contributions to the Pension Fund and the Social Insurance Fund. In addition, this also applies to individual entrepreneurs who did not enter into employment contracts with anyone, but paid people according to the GPA. True, the deductions provided for in civil contracts are somewhat lower than those provided for in employment contracts.

As part of measures aimed at supporting businesses in connection with the coronavirus, reduced insurance premium rates have been introduced for small businesses, subject to certain conditions. In total, in 2022 there will be 5 payroll taxes in Russia:

• personal income tax deductions,
• pension insurance contributions,
• health insurance premiums,
• social insurance contributions,
• payments for possible accidents at work.

✅ Ways to find out whether an employer makes contributions to the Pension Fund

Until 2014, all Russians received letters of happiness by mail, from which they could learn about the status of their individual personal accounts. But the opportunity to obtain information about the state of the pension account was not lost.

The Pension Fund offers a choice of several ways to find out whether the employer pays insurance contributions - and in what amount. You can request an extract from an individual personal account in several ways:

• in person at the Pension Fund of Russia;
• through the personal account of the Pension Fund of Russia;
• through the State Services portal;
• through the taxpayer’s personal account on the Federal Tax Service website.

Does your employer pay contributions and payroll taxes?

Yes, in full I don’t know, I haven’t checked it yet I hope it pays

In person at the territorial branch of the Pension Fund of Russia

An employee can submit a written request to any division of the Pension Fund or MFC. Information about pension savings is confidential. Therefore, you can only get it in person with your passport.

To obtain information about the status of an individual account, an application is submitted to the Pension Fund. When filling out the application, you will need SNILS: you must take it with you.

In your personal account on the Pension Fund website

To receive an extract, you must go to the “Personal Account of a Citizen” section on the official website of the Pension Fund of Russia and click the option “Order a certificate of the status of an individual personal account.”

Go to the Pension Fund website

Next, log in to your personal account using your account on the State Services portal. In the window that opens, you can ask to send the statement by email.

An extract from the individual account with the amounts of pension contributions paid by the employer will be available for downloading in your personal account.

Through State Services

To check pension savings using the State Services portal, you must go through the following steps:

Go to the State Services portal

• On the main page, select ".

• Choose .

• Click the “Get service” button.

The result of processing the electronic application can be downloaded as a file in PDF format.

Through the personal account of the taxpayer of the Federal Tax Service

Since 2022, the functions of administering contributions and taxes have been transferred to the Tax Inspectorate. Previously, it was possible to obtain information about accrued insurance premiums only through a request to the Pension Fund. Now each employee can find out how much taxes the employer transferred from his salary through the personal account of the taxpayer of the Federal Tax Service (based on letter No. BS-18–11 / [email protected] dated July 14, 2022).

Go to your personal account on the Federal Tax Service website

To do this, in your personal account of the Federal Tax Service, you must select the option “Information on the amounts of insurance contributions for compulsory pension insurance accrued by the employer.”

New income limits for calculating insurance premiums in 2022

The basic values ​​for 2022 were established by the Government of the Russian Federation dated November 16, 2022 N 1951. With regard to the indexation of the maximum base for calculating insurance premiums, changes occurred in 2022:

• To the Pension Fund - 1,565,000 rubles - from the excess amount, contributions must be paid at a rate of 10%.
• In the Social Insurance Fund - 1,032,000 rubles - no contributions are paid from the excess amount.

The size of the limit on calculating contributions for compulsory health insurance in the Federal Compulsory Medical Insurance Fund for 2022 has not been established.

How to find out the accident rate for 2022

For 2022, the rates for compulsory social insurance against industrial accidents and occupational diseases are in effect, established by the law of December 22, 2005, paragraph 179-FZ “On tariffs for compulsory social insurance against industrial accidents and occupational diseases for 2006.” Thus, we can assume that rates have not changed since 2022.

Social insurance may set a maximum rate based on the types of activities specified in the Unified State Register of Legal Entities. The main type of economic activity must be confirmed before April 15, 2022, by submitting a certificate of the established form, compiled on the basis of income indicators for 2022. The rate assigned to each policyholder can vary from 0.2% to 8.5%, depending on the risk class of the business. In addition, tariff benefits apply to some categories of policyholders.

Companies are required to index salaries every year, but few of them actually do this. Rostrud inspectors conduct inspections at small enterprises. And if violations are found, entrepreneurs will be fined and forced to pay workers extra. But there are also various tricks that companies use to avoid indexation of payments.

Employers' costs for employee wage contributions will increase from 2022

A draft resolution has been prepared establishing new income limits for contributions. Limits will increase by 6.9%. And, if the maximum base for contributions to the Social Insurance Fund and the Pension Fund of the Russian Federation is higher, then the future pension of employees is lower due to this. After indexing the limits by 1.069 times, the margin base will be:

• for contributions to the Pension Fund – 1,565,000 rubles;
• for contributions to the Social Insurance Fund – 1,032,000 rubles.

The annual increase in the maximum base of contributions for compulsory social insurance has a negative impact on the size of the future pension of those who are of working age today. This happens because their wages are rising at a slower rate than the marginal base. This is explained by the fact that in the formula for calculating the pension point, the maximum base is in the denominator, and the employee’s salary is in the numerator. And, as you know, the larger the denominator, the smaller the calculation result.

Tax deductions for individual entrepreneurs

An individual entrepreneur is a person representing an employer and an employee in one person. Therefore, paying pension contributions and taxes for individual entrepreneurs for their employees falls entirely on the shoulders of the businessman. These include privately practicing individuals (doctors, lawyers). Individual entrepreneurs without employees individually pay taxes and pension contributions to two funds: mandatory pension insurance and compulsory medical insurance.

How are insurance premiums calculated for individual entrepreneurs?

Since 2022, the function of the recipient of insurance payments has transferred from the Pension Fund of Russia to the Federal Tax Service.
For private entrepreneurs, fixed payments have been established to the Pension Fund and to the Compulsory Medical Insurance Fund, the amount of which, starting from 2022, is untied from the minimum wage.

The table below shows the rates of mandatory tax deductions for individual entrepreneurs “for themselves” in 2018-2019.

If an individual entrepreneur has employees, then insurance payments for them are made in accordance with the approved interest rates applicable to persons bound by an employment contract. Similarly, tax payments are transferred to three funds.

Limit amounts of payments for individual entrepreneurs

For individual entrepreneurs, there is a limit on annual income, above which additional interest is accrued.

Income of enterprises in excess of the established limit of 300 thousand rubles is additionally subject to a deduction of 1%, but the maximum payment limit is set at 234.832 thousand rubles.

Example No. 1

The annual income of the individual entrepreneur was 500,000 rubles.

You must pay:

29,354 + (500,000-300,000) *1% = 29,354 + 2,000 = 31,354 rubles.

Example No. 2

With an annual income of 25 million rubles, contributions will be:

29,354 + (25,000,000 - 300,000) *1 = 276,354, but the established maximum is subject to payment = 234,832 rubles.

From income exceeding the established limit of 300 thousand rubles. No contributions are made to the Compulsory Medical Insurance Fund.

The individual entrepreneur opened a business, but did not work

If the individual entrepreneur is registered and listed in the register, then insurance payments are required to be paid. Factors such as:

• unprofitable business;
• fact of employment under a contract with tax deductions for pension contributions at another place of work.

Registration of a citizen as a private entrepreneur obliges him, in any case, to pay a deduction of 36,238 rubles to the branch of the Federal Tax Service (the amount in 2022).

Insurance in case of temporary disability of individual entrepreneurs

Entrepreneurs, as well as private practitioners, can voluntarily make individual contributions to the social insurance fund in the event of temporary disability or during pregnancy and child care.
To receive benefits this year, it was necessary to send an application to the Social Insurance Fund in the past 2022, where, after a fixed payment, the individual entrepreneur is registered within three days. The contribution amount is tied to the minimum wage calculated as:

9,489 (minimum wage as of January 1, 2018) * 2.9% (tariff) * 12 months = 3,300 rub.

The amount of money to be paid is calculated based on average earnings, established by dividing the minimum wage fixed at the time of calculation by the number of days of the insured event.

Insurance premiums in 2022: changes

In 2022, several amendments regarding the payment of insurance premiums will come into force.

First Amendment. New limits on contributions to the Pension Fund and the Social Insurance Fund

The limits on contributions for compulsory pension insurance and maternity insurance have been increased by almost 6.9% (1,069 times); from January 1, 2022, the following values ​​apply:

• compulsory pension insurance – 1,565 thousand rubles. (value for 2022 – 1.465 thousand rubles),
• in case of disability and maternity – 1,032 thousand rubles. (value for 2022 – 966 thousand rubles).

The limits directly determine the amount of payments to policyholders: MPI contributions are withheld at a rate of 22% until the employee's annual income reaches the limit, and at a rate of one0% after exceeding the limit, VNiM contributions are withheld at a rate of 2.9% until the limit is reached, and after reaching the limit - not indicated.

Second Amendment. Increasing individual entrepreneur contributions “for oneself”

In 2022, the amount of payments to individual entrepreneurs “for themselves” will increase:

• according to OPS - 34,445 rubles. and plus one% of income over 300 thousand rubles;
• compulsory medical insurance – 8,766 rubles.

Let us remind you that there was no growth in 2022. Due to the coronavirus, contributions have been frozen for a year at the 2022 level. From 2022, annual indexation of payments will resume.

Third Amendment. New benefits for employers

New preferential rates are introduced for employers who meet the following criteria:

• The type of business is related to the provision of food and beverages.
• Class OKVED 56 is used as the main code in the Unified State Register of Legal Entities or Unified State Register of Legal Entities.
• The share of public catering in the income structure is at least 70%.
• The average number of personnel is more than 250 people.
• Last year’s annual income was no more than 2 billion rubles.
• The average monthly salary of staff is not lower than the average salary in the region and industry.

The advantage is that policyholders will be able to deduct premiums as an SME even if they do not.

Fourth Amendment. New calculation of insurance premiums

For reporting for the first quarter of 2022, a new form for calculating insurance premiums has been introduced, approved by order of the Federal Tax Service dated October 6, 2021, clause ED-7-11 / [email protected]

Pension tax for individual entrepreneurs

Today, individual entrepreneurs do not make contributions to the Pension Fund to a personal account, as was previously the case, but pay them to the tax office (FSN). According to Law No. 337-FZ, which was adopted on November 27, 2017, the minimum wage is no longer taken into account to calculate the amount of required contributions. The amount to be paid is set in a fixed amount, which in 2022 is equal to 26,545 rubles.

For annual income exceeding 300 thousand rubles, an additional 1% of the excess amount is charged . The maximum possible amount of tax calculated on an amount in excess of the limit cannot exceed 185,815 rubles. This rule applies to all entrepreneurs, regardless of what taxation system the individual entrepreneur uses and how large the profit he receives.

Self-employed persons

The legislation establishes that self-employed citizens pay a pension contribution in a fixed amount, like other individual entrepreneurs. The tax amount is 26,545 rubles. and is subject to annual review. When earning more than 300 thousand rubles, an additional 1% is charged on the excess amount. Tax payment must be made no later than the last day of the calendar year. If it is a weekend, then the transfer is carried out to the first working day of the next year.

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Individual entrepreneur with hired employees

If an individual entrepreneur employs hired citizens, in addition to pension contributions for himself, the individual entrepreneur pays tax for each working citizen. The amount set by law is 22% of accrued wages. An important condition is that this amount is not deducted from earnings, but is reflected as a separate expense item for the entrepreneur.

Details for transferring funds (contributions, interest, penalties, fines) have their own BCC number - budget classification code. This is a 20-digit set of numbers, which are divided into groups. Periodically, the Ministry of Finance makes changes, which causes a lot of inconvenience. To obtain accurate and up-to-date information, it is recommended to visit the department’s website.

Insurance premiums in 2022: rate table

The Tax Code provides for three types of rates: basic, in the amount of 30%, at these rates most employers pay, and preferential, they can be used by some categories of employers if certain requirements are met. Additional requirements apply to enterprises with harmful or dangerous working conditions. The base rate depends on the employee’s total income:

Reduced (preferential) rates on insurance premiums in 2022:

Contents and deadlines for submitting tax reports

Reports on insurance contributions are generated and submitted to the tax authorities by all enterprises and private entrepreneurs who manage employees.
The basis is contributions to staff income transferred to social funds. In 2022, the reporting deadlines were changed (Article 431 of the Tax Code of the Russian Federation). Thus, employers and entrepreneurs with employees must report to the Federal Tax Service quarterly no later than 30 calendar days from the end of the reporting period. That is, the report for the 1st half of the year must be submitted no later than July 30, 2020. Quarterly reports contain the following information:

• personal data of insured persons - employees;
• summary information on the calculation of accrued amounts of insurance premiums;
• information on personalized registration of insured persons (provided to the Pension Fund of the Russian Federation).

Accounting for the insurance period of employees remains the prerogative of the Pension Fund. The report can be provided both on paper (if the number of staff is less than 25 people) and electronically.

Download for viewing and printing:

Article 431 of the Tax Code of the Russian Federation “The procedure for calculating and paying insurance premiums paid by payers making payments and other remuneration to individuals, and the procedure for reimbursing the amount of insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity”

Reduced rates for small businesses

Small enterprises and individual entrepreneurs registered in the register of small enterprises have the right to apply reduced rates. The type of business does not matter, but the size of the salary is important, it must be higher than the minimum wage. The benefit applies specifically to that part of the salary that exceeds the minimum wage. For 2022, the minimum wage is set at 13,890 rubles.

Important!

Only insured persons registered in the register of small businesses have the right to apply preferential rates.

Taxpayers

Who pays this tax in 2015? Pension tax payers can be divided into two large groups:

• legal entities;
• individual entrepreneurs and self-employed people.

Legal entities pay tax in favor of their employees, and individual entrepreneurs and the self-employed population (notaries, farmers, owners of private practices, etc.) - for themselves and for the people working for them.

Accordingly, the amount of the pension contribution payable depends on what category the payer belongs to and whether he has hired workers.

New benefits for insurance premiums in 2022

New benefits for public catering enterprises have appeared since 2022. If the company is not classified as a small business, it will still be able to take advantage of preferential rates. To do this, the following conditions must be met:

• In the Unified State Register of Legal Entities or Unified State Register of Legal Entities, first place is given to OKVED class 56.
• The average number of personnel is more than 250 people.
• Income for 2022 – no more than 2 billion rubles.
• The share of public catering in the income structure is at least 70%.
• The average salary of employees is not lower than the regional average salary in public catering.

If all criteria are met, contributions can be deducted at a general rate of 15% from wages above the minimum wage.