Pension savings are money saved on a person’s personal account. They are stored in the Pension Fund and non-state pension funds. Unlike insurance payments, such finances are not an abstract concept; they are invested in various financial instruments. Thanks to this, they are not only preserved, but also multiplied thanks to the investment activities chosen by the Pension Fund.
This part began to take shape in 2012. It is assigned to such groups.
- People who were born after 1967. For this category of people, the accounting department of the employer company deducts 6% of the payroll.
- Men were born in 1953-1966, and women were born in 1957-1966. Since 2002, contributions have been made for them for three years. Then the deductions were suspended due to rule changes.
- Mothers who received maternity capital and used it to form a pension.
How much of your salary goes to the Pension Fund?
The employer makes quite a lot of deductions from the employee’s salary, and this is not only the mandatory 2NDFL. By law, he is obliged to carry out social deductions from his salary himself and transfer this money to the budget.
What does the employer deduct besides taxes:
- contributions to the Pension Fund from salary amount to 22% of the accrued amount;
- A contribution to the Health Insurance Fund is also payable - 5.1%. In fact, this is payment for medicine (so, in our country it is not free at all);
- social insurance fund - 2.9%. This fund allocates funds to pay for sick leave. So, in fact, we also pay for our sick leave.
Pension contributions as a percentage of salary are the largest cost component. In general, the employer pays 30% of the accrued salary to government agencies, plus an additional 13% personal income tax is added to this. According to the law, personal income tax is paid from accrued wages, and all other contributions are based on the size of the salary, but at the expense of the employer himself.
Of course, many employers do not like this state of affairs, and they still make pension contributions from their salaries at the expense of the employees themselves, initially underestimating the real amount of wages.
Contents of the extract
The statement includes the following information:
- SNILS number;
- FULL NAME.;
- Date and place of birth;
- floor;
- residential address;
- passport series and number;
- citizenship;
- date of registration;
- TIN;
- periods of labor and other activities included in the length of service;
- periods of work giving the right to early assignment of a pension;
- salary and income subject to insurance contributions, etc.
This is not a complete list of information contained in the certificate. You can find out what else is specified in this document by reading the form.
How are contributions to the Pension Fund from salary divided?
So, the percentage of contributions to the Pension Fund from salary is 22%. All this money is sent to the Pension Fund, but is divided into two large categories that pursue different goals:
- 16% goes to the insurance part of the pension. This is a significant portion of the royalties. In fact, this money goes towards the formation of the citizen’s future pension. The more salary he receives, the larger the amount of pension contributions from it, the higher the pension will be in total.
- 6% is the funded part of the pension. A citizen can manage this part and move money from the Pension Fund to NPFs - non-state funds. You can track how much is contributed to the Pension Fund for the savings part and monitor the growth of savings.
If we consider the insurance part, then it is impossible to somehow track how much you paid to the Pension Fund of the Russian Federation, unless you do independent calculations. This money is used to pay current pensioners. Then, when you also reach retirement age, the state will also provide you with support at the expense of young citizens - this is how the system works.
On January 1, 2022, a law came into force according to which all 22% of contributions to the Pension Fund will be directed to an insurance pension. This norm will be in effect until the end of 2022.
This decision was caused by the fact that the Pension Fund of the Russian Federation is experiencing serious difficulties and a lack of funds. So, now the entire percentage of contributions to the Pension Fund is directed to one purpose. The savings account and the funds located on it do not go anywhere, you can manage it at your discretion, but it will not be replenished with payments from the employer.
How are contributions to the Pension Fund made from wages?
The employee himself may not even think about it. The percentage of pension contributions, its calculation and transfer of funds are all a legal obligation of any company or entrepreneur that hires workers.
Payments are calculated only from the official salary of the employee. If he receives payment in an envelope, no deductions will follow. If partially in an envelope, then deductions will be calculated only from the officially posted amount.
If you are employed unofficially, the percentage of contributions to the Pension Fund will not be taken. Your pension will not be formed in any way.
By law, pension contributions in Russia are paid by the employer no later than the 15th of the next month. That is, for wages received by an employee in March, the company must make a contribution no later than April 15.
Any accountant knows how much is deducted from the salary to the pension fund. By the appointed time, the specialist carries out all calculations and transfers funds from the company’s account to a special Pension Fund account. Small individual entrepreneurs usually do not employ permanent accountants and hire temporary ones, who also do all the calculations and make transfers.
Reimbursement of tax payments from insurance contributions
Fixed insurance premiums paid regularly and without delay can serve business representatives well in the future. For example:
- Individual entrepreneurs who do not have employees can reimburse paid taxes in 100% of the amount paid for insurance premiums;
- Individual entrepreneurs using the labor of hired employees have the right to reduce tax payments by 50% of the total amount of insurance premiums paid for employees;
- Enterprises and organizations , also if they pay contributions to state insurance funds on time, can offset them as tax compensation in the amount of 50% of payments for all employees.
That is, it is extremely beneficial for employers to make insurance payments in full and on time.
Thus, when calculating and making insurance premiums, you need to remember many factors. However, the first thing that should definitely not be forgotten is that all enterprises, individual entrepreneurs, just like ordinary citizens of the Russian Federation who use the services of hired personnel, or, in other words, who are employers, are required to pay the corresponding fixed insurance contributions to all extra-budgetary funds .
How to check if your employer makes contributions
Every citizen has access to information about the size of his funded pension, which costs 6% of contributions. Logically, if this 6% is paid, then 16% for the social pension was also paid. If you know how much is transferred to the Pension Fund from salary to the funded part, then you can easily identify the remaining 16%.
For example, you see that in the past month your savings account was replenished by 1800 rubles, respectively, this is 6%. We need to calculate 16%. Through mathematical calculations we find that 16% is 4800 rubles. How much is paid to the Pension Fund from the salary in this case - 4800+1800, that is, 6600 rubles.
How to get information about the status of your savings account:
- on the State Services portal, subject to registration on it;
- at the territorial branch of the Pension Fund of the Russian Federation, if you have a passport, on a first-come, first-served basis.
If you see that the savings account has not been replenished or has been replenished, but by a smaller amount, you can ask questions to the employer. This action is illegal. To get started, just contact your accountant or management. It is possible that this is just a banal error that will be corrected immediately. Accountants know very well how much interest goes to the Pension Fund, but the human factor is not excluded.
If the employer “takes a stand,” then first of all you need to submit an application to the Pension Fund itself. A trial will follow. You can also immediately apply to the court, since this is a direct violation of your rights. Appeals are accepted within three months after the violation is discovered.
Instructions for checking pension savings online through “government services”
- Register on the “Public Services” portal (site https://www.gosuslugi.ru). To register, you will need to enter your last name, first name, mobile phone (or email). Previously, the key for registration was a card with a SNILS number, but now the registration procedure has been simplified. If you have previously registered on this portal, log in by entering your mobile phone (or email) and password.
- On the main page of the site, in the “Popular on the portal” block, select the “Check pension account” item or through the “Catalogue” select the “Notification of the status of a personal account in the Pension Fund of the Russian Federation”.
- On the page that opens, click the blue “Get service” button (you will have to wait a little).
- At the final stage, you will see a page where, in paragraph 2 “Information about the status of your individual personal account,” you can either save on your computer or open a file with information about your pension in your browser. You can also print this statement through your “Personal Account”.
Here are the 4 steps in the screenshot:
Problems with tracking information
Since the beginning of 2022, citizens have had problems obtaining information. The percentage of pension savings regarding the funded type of pension is temporarily transferred to the insurance account. As a result, the account in which movement can be tracked is not replenished. The funded pension is frozen until the end of 2022; there will be no movement of funds in any case, even if the employer correctly fulfills all its obligations.
So, what percentage of the salary the employer transferred to the Pension Fund can only be found out by directly contacting the Pension Fund. If you have doubts, it's better to do it. Usually, if the employer is a large and stable company, there are no problems. But if this is a small individual entrepreneur, fraud may occur.
We figured out what percentage the employer contributes to the Pension Fund. In addition to your salary, 22% goes to this body. The amount is not small, but it is what shapes your future pension. If you are not satisfied with how much is being contributed to the Pension Fund, you have the right to co-finance your future pension and deposit additional amounts into your savings account. In this case, you create an additional percentage of contributions to the Pension Fund yourself.
4 / 5 ( 7 votes)
about the author
Irina Rusanova - higher education at the International East European University in the direction of "Banking". Graduated with honors from the Russian Economic Institute named after G.V. Plekhanov with a major in Finance and Credit. Ten years of experience in leading Russian banks: Alfa-Bank, Renaissance Credit, Home Credit Bank, Delta Credit, ATB, Svyaznoy (closed). He is an analyst and expert of the Brobank service on banking and financial stability. [email protected]
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Comments: 62
Your comment (question) If you have questions about this article, you can tell us. Our team consists of only experienced experts and specialists with specialized education. We will try to help you in this topic:
Author of the article Irina Rusanova
Consultant, author Popovich Anna
Financial author Olga Pikhotskaya
- Igor Timoshenko
02/14/2022 at 15:09 Good afternoon.
Please tell me why pensions are indexed as a percentage. After all, those who have a large pension (there are also 200-400 thousand rubles) are given more. Why don’t they increase pensions by a certain (average) amount? So the gap between pensions will gradually decrease. And the second question: why isn’t a working pensioner’s pension increased through new contributions to the pension fund? It turns out that a working pensioner is being robbed by the Pension Fund twice? Reply ↓ - Tatiana
02/11/2022 at 00:54I pay a tax of 32,448 to peasant farms on what salary and what percentage was taken to get this amount.
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Anna Popovich
02/11/2022 at 09:54Dear Tatyana, please clarify, are you talking about contributions to the Pension Fund or personal income tax to the Federal Tax Service? In the first case, you need to contact the territorial branch of the Pension Fund of Russia to clarify the details, and in the second - to the local branch of the tax service.
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02/04/2022 at 09:06
In 2022, I earned 755,623 rubles. 22 percent of this amount is 166,237 rubles, but the statements from the individual pension account show that deductions were taken from this amount 16 percent. This is 120,899 rubles, but where did the remaining 6 percent go if the funded part is frozen and I already receive a pension. Who else should I support, which pensioners? I myself have been a pensioner for a long time. I calculated the points that should be accrued from at least this amount of 120,899 rubles - it turned out to be 120,899 divided by 234,400 and multiplied by 10, it turns out 5.16 points .234400 is the maximum base for insurance premiums. But my points were cut off and only 3 points were awarded, that is, 300 rubles were added to my pension. Blatant theft. My money goes to support mediocrities and scammers in the pension fund, THIS IS 120899 RUB, I’m only for one I gave a year to these swindlers, and from my own money they threw me only 300 rubles towards my pension, since there is a limit on accumulative points per year of 3 points and no more. So, no matter how hard you try to earn money in your net salary and honestly put it into the fund scammers will still be cut to 300 rubles per month. And this is all according to the law - Resolution 400 of the Federal Law. So, there is no point in working for a white salary. If I left everything to myself, 120,899 rubles, then every month from this amount I I could take 1,100 rubles towards my pension for 10 years, but horseradish and butter for 300 rubles a month. THANK YOU TO THE SCAM FOR THE HONESTLY CARRIED OUT REFORM. We don’t know how to count fools ourselves. I’m interested in your answer. I’M WAITING. I would like to add to the question published below that I am a military pensioner who has already earned a civil pension and I am not entitled to a fixed payment towards my pension. This is about the 6 percent that should go to a fixed pension. Therefore, where do these 6 percent go or to whom?
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- Andrey
03/03/2022 at 00:09
I am also a military pensioner, but at the same time I have a higher legal education. And unlike you, I apparently know how to read the laws correctly. You cited so many articles in the comments, but you missed the most important thing. Apparently they were persistently looking for their own benefit. YOUR MONEY GOES TO PAYMENTS TO CURRENT PENSIONERS, AND NOT JUST TO YOU. And the fact that you considered increases and increases for yourself are essentially different things. Deductions are made upon the fact, and the calculation of the increase in pension is separate. You just need to somehow tie it to something, how to increase your pension, you can’t take numbers out of thin air. So they tied it to the size of the salary. But they limited it, because... If you receive 5 million a month, then when you retire, people will not be able to support you with their contributions from their salary. Don’t forget that pensioners are paid by the working population. And you only think about yourself. Comfort yourself with the fact that by receiving such a salary and making such deductions, you are helping some pensioners who cannot still work in retirement. Be kinder and you will be rewarded.
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02/03/2022 at 16:31
Good afternoon. When calculating my pension fund, they took into account deductions for the period of work with the smallest salary. Is it possible to demand that contributions to the Pension Fund be taken into account for the period with the maximum salary? Why do the Pension Fund take into account deductions for the period of work with the lowest salary? Can I choose the period myself?
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- Anna Popovich
02/05/2022 at 01:51
Dear Alla, in accordance with paragraphs. 3 and 4 tbsp. 30 of Law N 173-FZ, the estimated size of the labor pension is determined on the basis of the average monthly earnings of the insured person for 2000-2001 according to personalized records in the compulsory pension insurance system or from the average monthly earnings for any 60 consecutive months on the basis of documents issued in the prescribed manner by the relevant employers or state (municipal) bodies.
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01/29/2022 at 10:48
I was born in 1966. Retirement 2024 is indicated. Do contributions for 2014-2015 play a big role in calculating pensions?
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- Anna Popovich
01/31/2022 at 17:59
Dear Razida, every calendar year of a citizen’s work activity is assessed.
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01/21/2022 at 03:22
How much money is withheld from a pension for a working pensioner?
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- Anna Popovich
01/22/2022 at 04:48
Dear Adilya, nothing is withheld from the pension, but upon termination of employment, the insurance pension is paid taking into account planned indexations that took place during the period of work. If the pensioner then gets a job again, the size of his insurance pension will not be reduced.
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01/20/2022 at 22:15
I am 57 years old and do not receive an insurance pension. There is no truth. Various reports from the Pension Fund of the Altai Territory, Barnaul. Nobody wants to deal with violations. The employer does not know where the pension savings were allocated. They drive in circles. My repeated appeals are drowned in emptiness, the conversation of the deaf and dumb.
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01/11/2022 at 12:55
I would like to know on what basis employers are required to make insurance contributions of 22% of wages for working pensioners. They earned their pension upon retirement like all other non-working pensioners. Why do they need to insure their pension twice? These contributions do not affect their pension in any way. It seems to me that they are unconstitutional and illegal and should be abolished. Then the problem of indexing the pensions of working pensioners is solved.
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12/07/2021 at 23:59
Hello, can I make contributions to the insurance part of my pension myself if I don’t officially work?
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- Anna Popovich
08.12.2021 at 01:30
Dear Elena, yes, in order to pay contributions for yourself, you need to submit an application to the Pension Fund, thus registering as a payer. This can be done at the Pension Fund client service or by sending an application by mail.
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09.29.2021 at 13:27
Hello. I have a question. If a person was hired in May, and now it is September and there were no contributions to the Pension Fund, is this punishable for the employer?
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- Anna Popovich
09.29.2021 at 15:23
Dear Irina, we recommend that you contact the territorial division of the Pension Fund of the Russian Federation with a statement, which can be written in free form, about the fact of a violation of your rights. If a decision is made to go to court, then involve the Pension Fund as a third party. The employer faces not only financial, but also criminal liability.
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09.23.2021 at 22:19
Through government services I received an extract from the Pension Fund. 10 years of experience were stolen. The employer is fussy and cunning. They do not provide tax statements for 10 years of service. Who can help figure it out? Still, I don’t want to waste 10 years. Thank you in advance.
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- Anna Popovich
09.27.2021 at 18:11
Dear Mikhail Alexandrovich, you can go to court to declare their actions illegal. But it is important to understand that if this length of service does not affect the size of the pension, then in principle it is impossible to appeal their actions in court, there are no financial consequences.
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09.20.2021 at 10:53
I am a working pensioner, I do not have a funded pension. The company contributes 22% to the pension fund. Why is the IPC calculated with 16% of deductions, where does the remaining 6% go? In the 1st quarter of 2022, deductions are 33,000 rubles. IPC only 1 point
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- Anna Popovich
09.21.2021 at 16:23
Dear Anatoly, since 2015, the variable part is formed in points - this is 16% of contributions out of 22% paid by the employer from the employee’s salary. And 6% is not converted into points and is used to form a fixed payment.
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06.09.2021 at 13:19
I am a pensioner, where can I get one-time payments to pensioners who were born before 1966?
From the funded part of the pension. These are the amounts of social contributions that were made in 2002-2004. When calculating wages and vacation pay at the time of a citizen’s retirement. Fixed subsidies. They are calculated from the annual indexed base compensation.
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- Anna Popovich
09/06/2021 at 16:18
Dear Valery, if savings were formed in a state fund, you can apply for their payment in several ways: - directly to the Pension Fund of Russia; — to the Multifunctional Center (MFC); - by mail; — in electronic form (via the State Services portal or the official website). Or to a non-state pension fund (if the security was formed in a non-state pension fund).
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09/01/2021 at 23:45
Hello! I am 69 years old, a working pensioner. My salary for the last 6 years has been the same: 16,100 rubles. This year, from August 1, the size of my pension increased by only 79 rubles. In previous years, the pension increase was more than 100 rubles. The employer claims that it makes full contributions to the Pension Fund. The Pension Fund says that my pension score this year is only 1.068, which is why the indexation amount is small. The Pension Fund refuses to provide me with data on the amounts transferred by the employer to the Pension Fund. Was my pension indexed correctly?
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- Anna Popovich
02.09.2021 at 15:18
Dear Tatyana, you have the right to contact a higher authority - the Pension Fund Branch of the corresponding region - for a personal meeting or in writing. If an error is detected, starting next month the pension will be recalculated upward.
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08/26/2021 at 22:11
Hello. The question is that I have now become interested in my pension, both funded and insurance, and from my personal account of the Pension Fund I discovered the annual amounts accrued for the insurance part of the pension that are significantly different from the amount transferred by the employer to the Pension Fund (22%). Using simple calculations, I calculated that the amount indicated in the “insurance premiums” column is only 14% of annual earnings. My annual salary is below the maximum amount, that is, there are no restrictions on contributions from the employer and is 22% for the entire annual period. Thus, are these legal figures or does the Pension Fund of Russia make some other deductions from these 22% deductions?
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- Anna Popovich
08/31/2021 at 22:28
Dear Alexander, such figures are legal. Your employer contributes 22% to the Pension Fund. Six of them go to the formation of your time, and 14% go to contributions to current retirees.
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Anonymous
01/15/2022 at 17:54
and where did the other 2% go?
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08/25/2021 at 18:39
Pension contributions received from the employer are accumulated in the Non-State Pension Fund. What percentage of earnings should go there?
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- Anna Popovich
08/25/2021 at 19:26
Dear Maria, the funded pension is formed from certain employer insurance contributions and income from their investment. You can find out exactly what percentage is transferred in a specific non-state pension fund.
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08/22/2021 at 00:40
Good evening. I requested my personal account with government services and saw that insurance premiums were less than 16% of my annual salary. Question: Who made the mistake in this, the employer or the Pension Fund? How can we ensure that insurance premiums are 16%, who should we ask?
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- Anna Popovich
08/23/2021 at 17:38
Dear Zoya, in this case you need to contact the Pension Fund.
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08/20/2021 at 20:35
good afternoon, please tell me that disabled pensioners do not qualify for this lump sum payment, thank you
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- Anna Popovich
08/23/2021 at 19:15
Dear Lyudmila, since you did not specify what kind of payment you are interested in, we cannot advise you in detail. But you can clarify your question at the territorial division of the Pension Fund.
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08/16/2021 at 16:59
Hello, please tell me whether working pensioners receive 22% of their salary from the Pension Fund, or another percentage of the deduction. And how can I find out how much the employer contributed over the past year? Thank you!
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- Anna Popovich
08/17/2021 at 01:17
Dear Svetlana, employers pay insurance contributions to the compulsory pension insurance system for working pensioners. You can clarify your question in the accounting department of your company.
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08/09/2021 at 19:28
Good afternoon. I am 69 years old and a working retiree. Please help me figure out why in the information about the status of my individual PFR personal account in clause 2.5. Only the period of work from 01/01/2002 to 12/31/2014 with the corresponding amounts of insurance contributions is indicated, although I work in the same solid structure to this day, and contributions are transferred by the employer regularly. Where can these deductions be deposited and why are they not displayed in the individual personal account of the Pension Fund of Russia? I heard that this money is accumulated in some special insurance accounts. Which ones exactly and where to find them? Thank you in advance
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- Anna Popovich
08/10/2021 at 22:57
Dear Vladimir, please contact your territorial branch of the Pension Fund of Russia with a copy of your work book. They will recalculate and enter the necessary information about your work activity.
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07/25/2021 at 00:30
This means that if the “future pension” has already arrived, a working pensioner receives a previously earned pension, then the pension fund simply pockets the 22% that the organization pays for him to the pension fund and which may be more than the pension.
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07/19/2021 at 14:21
As I understand it, taxes in all three funds are made from the Payroll Fund item, and this is approximately 30% of the salary? Those. workers do not receive about a third of their salaries. In many countries, taxes are taken from the profits of firms and enterprises, and in some countries from fixed assets.
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- Anonymous
07.27.2021 at 15:41
The employee receives as much as he earned minus 13% income tax. If you earned 100,000 rubles, from this amount you will pay 13,000 to the state income and receive 87,000 rubles in your hands. The employer contributes 30% of your salary and pays from his fund, rather than taking it out of your salary. That is, he pays 30,000 from his own pocket. And if he is a private owner, then who would like to provide pensions and other insurance from his own pocket? Hence the salaries in envelopes. They gave you 100,000 and everyone is happy.
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07/16/2021 at 09:52
If a person wants to personally make a contribution to the Pension Fund from income received from temporary work, how to do this? What is the royalty percentage?
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- Anna Popovich
07/16/2021 at 18:52
Dear Larisa, you need to submit an application to the Russian Pension Fund, thus registering as a payer. This can only be done at the Pension Fund client service or by sending an application by mail. A department specialist will advise you on the amount of contributions by calling 8(800) 600-44-44.
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08/05/2021 at 15:47
I do not advise. I entered into an agreement with NPF Otkritie and contributed 5% there. They promised to index it every year. In 12 years, indexation occurred only once. But when I retired and wanted to take this money, 13% was deducted from me. I asked them the question, “Why?” I expected to receive more than what I contributed. They answered me: “We are a commercial organization.” So, it's up to you to feed them or put them off some other way.
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07/06/2021 at 11:24
Hello, I was employed on April 5, 2022 and was fired due to the renaming of the same organization, then I was hired again, went to the government services website, there were no transfers to the pension fund, should this have been reflected to me?!
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- Anna Popovich
07/06/2021 at 20:34
Dear Lyudmila, if you did not receive wages, then there could be no contributions to the Pension Fund.
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05/18/2021 at 16:08
Good afternoon. Mandatory deductions (22% to the Pension Fund, etc.) are made from the entire official salary - salary and bonus? (if the bonus is specified in the employment contract).
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- Anna Popovich
05/18/2021 at 16:37
Dear Anna, the bonus is the same income. Therefore, taxes and contributions are also paid from it.
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04/29/2021 at 16:33
Good afternoon. Can a pension fund provide information about contributions from an employer to strangers?
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- Anna Popovich
04/29/2021 at 17:12
Dear Andrey, no, such information is provided only upon official requests from relevant authorities or authorized persons.
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04/24/2021 at 20:46
I work in an individual entrepreneur, I pay an income tax of 2800 per month, the official salary is 13,000t rubles for vacation and sick leave, is this legal?
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- Anna Popovich
04/25/2021 at 00:20
Dear Galina, no. You can complain about your employer to the labor inspectorate.
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04/20/2021 at 23:06
Hello! I recently found out that one of my former employers still makes contributions to the Pension Fund for me. Or rather, TsZ rubbed my nose into this situation. He doesn’t pay other taxes; according to the tax authorities, my deductions are 0. I also don’t receive a salary or any other payments. 8 months registered with unemployed status. Will I really be deregistered because of these pension contributions?
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- Anna Popovich
04/20/2021 at 23:11
Dear Olga, provide the Central Labor Office with an additional document from the employer stating that the employment relationship has been terminated and the payments for you are erroneous; this may be the basis for maintaining your unemployed status.
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04/16/2021 at 22:16
I have been a pensioner for 15 years, but I continue to work. Moreover, my salary was and is from 60 to 80 thousand rubles (per month). When can I SEE that my pension will increase due to MY contributions to the Pension Fund during my retirement?
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- Anna Popovich
04/17/2021 at 19:08
Dear Nikolay, this can be done through your personal account on the PFR website - in it you can see two pension sizes: the one that a working pensioner currently receives while continuing to work, and the amount of pension payments that are formed taking into account indexation and which will begin to be paid immediately after dismissal of an employed pensioner from work.
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04/16/2021 at 11:18
Hello. Are pension contributions from an organization considered income for a citizen if the person is 36 years old and still has a long way to go before retirement?
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- Anna Popovich
04/16/2021 at 16:15
Dear Ekaterina, no, as a general rule, such deductions cannot be considered income.
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04/07/2021 at 14:39
Payments to the Pension Fund are made from the total salary, that is, with the regional coefficient, bonuses...or from the amount of net savings...??
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- Anna Popovich
04/07/2021 at 18:12
Dear Svetlana, the basis for calculating taxes and contributions is the employee’s salary, and not the salary.
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04/05/2021 at 20:18
Does the employer pay into the pension fund for an officially working pensioner?
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- Anna Popovich
04/05/2021 at 21:39
Dear Victor, yes, the status of a pensioner does not exempt you from paying insurance premiums for an employee.
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Calculation of contributions at reduced rates
Reduced tariffs are established for certain categories of payers. All of them are listed in Art. 427 Tax Code of the Russian Federation. In particular, from 2022 new provisions will apply regarding:
- SMEs - reduced tariffs are applied from the 2nd quarter of 2022 (law dated 04/01/2020 No. 102-FZ, clause 17 clause 1 clause 2.1 of Article 427 of the Tax Code of the Russian Federation);
- developers and designers of electronic products and component base - tariffs have been reduced since the beginning of 2022; previously they were not provided with benefits (clause 18, clause 1, clause 8, clause 2, article 427 of the Tax Code of the Russian Federation).
In general, insurance premiums are calculated by multiplying the tax base by the established tariff, however, a different calculation methodology is provided for SMEs (clause 2.1 of Article 427 of the Tax Code of the Russian Federation):
- for monthly income within the federal minimum wage, the basic tariff rates are applied;
- from the amount of income exceeding the minimum wage, contributions to the Pension Fund are 10% (within and above the base limit), to the FFOMS - 5%, to social insurance - 0%. No reduction is provided for contributions for “injury”.
In 2022, the federal minimum wage is 12,792 rubles. (Federal Law No. 473-FZ dated December 29, 2020).
Example
The small enterprise has been included in the register of SMEs since 2022. In January 2022, the company paid employees the following salaries:
- director - 58,000 rubles;
- accountant, because he was on vacation (vacation pay accrued in December) - 9,720 rubles.
For contributions for “injuries” the tariff is 0.6%.
After the salary is calculated, the accountant calculates the contributions, reflecting the calculation results in the table:
Job title Total accrued for January 2021 Insurance premiums at the basic rate Insurance premiums at a reduced rate FSS “injury” (0.6%) Base (within the minimum wage) Pension Fund (22%) FFOMS (5.1%) FSS VNiM (2.9%) Base (above minimum wage) Pension Fund (10%) FFOMS (5%) Director 58 000,00 12 792,00 2 814,24 652,39 370,97 45 208,00 4 520,80 2 260,40 348,00 Accountant 9 720,00 9 720,00 2 138,40 495,72 281,88 0,00 — — 58,32 Total 67 720,00 22 512,00 4 952,64 1 148,11 652,85 45 208,00 4 520,80 2 260,40 406,32 In total, the company transferred to the Pension Fund for January:
4,952.64 + 4,520.80 = 9,473.44 rubles. – Pension Fund contributions,
1,148.11 +2,260.40 = 3,408.51 rub. – FFOMS contributions,
RUB 652.85 – contributions to VNiM,
RUB 406.32 - “trauma”.
Reduced tariffs for SMEs are valid only during the period of recognition of the policyholder as a small or medium-sized business. For other preferential rates, policyholders must also comply with those established in Art. 427 of the Tax Code of the Russian Federation criteria (for example, by type of activity, volume of revenue, etc.).
If your payer status changes during the calendar year, your contribution rates may also change.
