We understand additional tariffs of insurance premiums

Groups of insurance rates

The insurance premium rate is the rate established by law by which the insurer’s obligations are calculated. Each type of contribution has its own tariff.

Conventionally, insurance premium rates can be divided into 4 groups:

• percentage - set as a percentage of the insurance premium base (for example: 22%, 5.1%, etc.);
• total - indicated in fixed amounts without reference to the base of insurance premiums (for example, fixed contributions of individual entrepreneurs for themselves);
• combined - are a combination of a percentage rate and a sum rate (for example, the rate of contributions for individual entrepreneurs for themselves with an income of more than 300,000 rubles).

Next, we will take a closer look at insurance premium rates for 2021.

The procedure for calculating contributions to compulsory medical insurance

Despite the fact that the legal basis is now presented in the Tax Code, deductions are regulated by Chapter 34 of the Tax Code of the Russian Federation. It is incorrect to consider that payments to the FFOMS are a tax. Deductions are accumulated in an extra-budgetary fund and are used when a certain insured event occurs - citizens seek medical help.

The accrual algorithm, taking into account the change in the revenue administrator, has not been changed. Contributions to the FFOMS in 2022 are calculated according to the following rules:

1. Deductions are calculated based on the amount of remuneration for labor accrued to working citizens. For example, contributions to the compulsory health insurance fund are calculated from wages, remuneration under civil contracts, royalties and other income of the population. The composition of the tax base, as well as the list of payments that are excluded from the calculation, are named in Chapter 34. Tax Code of the Russian Federation.
2. The maximum permissible limit from which compulsory medical insurance is calculated has not been established. Unlike VNiM and OPS benefits, transfers for health insurance are not limited by special limits.
3. The tariff schedule that sets the MHIF deduction percentage for 2020. Note that for some categories of taxpayers, legislators have established preferential rates. For a complete list of beneficiaries and percentage amounts, see the table.

Each policyholder is required to provide special reporting that discloses information about the taxable base, non-taxable amounts and calculated fees. This report is called ERSV - unified calculation of insurance premiums. You must report quarterly. The current form and step-by-step instructions for filling it out, as well as current examples, are in a special article: “How to correctly fill out the ERSV form.”

Basic, reduced, additional tariffs

Tariffs for insurance premiums for 2021 are presented for clarity in the form of a table/diagram using information from the Tax Code of the Russian Federation for each type of contribution according to the following items:

• 425 (basic tariffs for the current year);
• 427 (reduced insurance premium rates);
• 428, 429 (additional tariffs).

For SMEs, from April 2022, reduced insurance premium rates apply:

Example from ConsultantPlus: In April 2021, an employee was accrued a salary for April - 20,000 rubles. and bonus for the 1st quarter - 10,000 rubles. Payments for April in excess of the minimum wage - 17,208 rubles. (30,000 rubles - 12,792 rubles). Contributions from wages for April within the minimum wage: on compulsory pension insurance... Get trial access to the K+ system and proceed to the calculation example to clearly understand the new procedure for calculating contributions. It's free.

Reduced insurance premium rates

In addition to reduced contributions, the Tax Code provides for increased contributions for a number of taxpayers:

Separate additional tariffs are provided for in Art. 429 of the Tax Code of the Russian Federation for social security of flight crew members of civil aviation aircraft and certain categories of employees of coal industry companies.

The completeness, correctness and timeliness of payment of the above insurance premiums are supervised by tax officials.

If a special assessment or certification has been carried out

If a special assessment was carried out at the workplaces of an organization or individual entrepreneur, then based on the results of these activities, classes (subclasses) of working conditions in production should be determined. If this is your situation, use the scale of additional tariffs from paragraph 3 of Article 428 of the Tax Code of the Russian Federation, which is divided by classes (subclasses) of working conditions. This scale applies to organizations and individual entrepreneurs making payments to employees engaged in work specified in paragraphs 1–18 of part 1 of Article 30 of Law No. 400-FZ of December 28, 2013 (taking into account List 1, approved by Resolution of the USSR Cabinet of Ministers of January 26, 1991 No. 10, and other lists of professions, positions and organizations, work in which gives the right to an early old-age pension).

Note that the results of a special assessment of working conditions are equivalent to the results of the previously conducted certification of workplaces. Until December 31, 2018, the certification results can be taken into account in order to determine the rates of additional insurance premiums in 2022. However, it is important that for these purposes the basic requirements are taken into account, namely (Part 5 of Article 15 of the Federal Law of December 28, 2013 No. 421-FZ):

• certification results must be formalized in accordance with legal requirements;
• certification results were issued no later than December 31, 2013;
• based on the certification results, the working conditions at the workplace were recognized as harmful or dangerous;
• The validity period of workplace certification results has not expired.

Pension contributions under additional tariffs in 2022 must be accrued on all payments in favor of employees from the beginning of the year. No maximum limits on the base are applied - paragraph 5 of Article 421 of the Tax Code of the Russian Federation. Moreover, insurance premiums at additional rates must be calculated even in favor of those who have already retired due to old age (including early retirement).

Contribution rates according to Law No. 125-FZ

According to the law on compulsory insurance against industrial accidents and occupational diseases dated July 24, 1998 No. 125-FZ, contributions “for injuries” are paid.

These are mandatory payments transferred by policyholders to the Social Insurance Fund. Of these, individuals are paid compensation for harm to health (received while performing work duties).

This type of insurance premium (unlike those listed above) is not controlled by the tax authorities. They are supervised by social insurance.

The difference between this type of contribution and other mandatory insurance premiums lies in the special technology for determining them (individual approach).

The rates of insurance premiums for 2022 “for injuries” can be found in Art. 1 of the Law of December 22, 2005 No. 179-FZ.

In 2022 (as in previous years), 32 contribution rates “for injuries” are in effect - a separate rate for each class of professional risk.

The rate of contributions “for injuries” differs from other insurance premiums in the specific way they are established:

• for each policyholder, tariffs are set annually by social insurance specialists;
• their value depends on the occupational risk class of the organization’s main activity;
• the main type of activity must be confirmed by submitting to the Social Insurance Fund (annually no later than April 15) a package of documents (application for confirmation of the main type of activity, a confirmation certificate and a copy of the explanations to the balance sheet);
• in the absence of this package of documents, the fund’s specialists will independently set the contribution rate based on the type of activity with the highest class of professional risk.

Let's look at an example of how the rate of contributions “for injuries” depends on the presence/absence of confirmation of the main type of activity.

How employers can apply the new values

Now we will explain how insurance premium payers in 2022 can use the new maximum values ​​of the insurance premium base when calculating insurance premiums in 2022. Here's the basic rule:

In 2022, the basic tariffs are applied by calculating insurance premiums from payments, the cumulative total from the beginning of the year for each person does not exceed:

• RUB 1,021,000 – for compulsory pension insurance. Payments that exceed this amount are subject to pension contributions at a rate of 10 percent;
• 815,000 rub. – for compulsory social insurance in case of temporary disability and in connection with maternity. Payments exceeding this amount are no longer subject to insurance premiums.

The rate of contributions for compulsory health insurance does not depend on the amount of payments. Therefore, all payments without restrictions are subject to contributions at a rate of 5.1 percent.

Let's give an example and calculations.

Petrov A.S. works in the organization under an employment contract. He receives a monthly salary of 94,000 rubles. In 2022, the Cosmos organization applies general insurance premium rates:

• pension contributions (PFR) – 22% and 10% (above the taxable base);
• contributions for temporary disability and maternity (FSS) – 2.9%;
• medical contributions (FFOMS) – 5.1%;

In the FSS of the Russian Federation, in case of injury, the organization pays insurance premiums at a rate of 0.2%.

Calculation of pension contributions in 2022

When calculating pension insurance contributions in 2022, you need to take into account that when the new base limit is reached (RUB 1,021,000), the tariff rate for insurance contributions will change:

• from accruals within 1,021,000 rubles, contributions must be calculated at a rate of 22 percent;
• from accruals on the amount exceeding 1,021,000 rubles - the rate of pension contributions is reduced to 10 percent.

This is what the calculation of pension insurance contributions will look like using the new base limits.

If an organization or individual entrepreneur uses reduced insurance premium rates in 2022, then they should not accrue pension contributions from payments exceeding 1,021,000 rubles at all.

Calculation of social contributions in 2022

In 2022, insurance premiums for temporary disability and maternity are calculated at a rate of 2.9 percent. If in 2018 the accruals in favor of the employee exceed the new limit on the base (that is, 815,000 rubles), then contributions will stop accruing. In our example, monthly accruals in favor of the employee are 94,000 rubles. Therefore, the calculations will be as follows.

As you can see, after accruals in favor of the employee in September 2022 exceeded 815,000 rubles, insurance premiums for temporary disability and in connection with maternity stop accruing.

Calculation of medical contributions

As we have already said, the maximum base for medical contributions is not established. Therefore, contributions to the FFOMS in 2022 are calculated from all payments subject to insurance contributions. That is, monthly for the employee from our example you need to transfer 4,794 rubles. (RUB 94,000 × 5.1%).

Calculation of contributions for injuries

Contribution rates for insurance against industrial accidents (injury premiums) in 2022 are determined depending on the occupational risk class of the organization’s main activity.

For the purposes of calculating contributions “for injuries”, the maximum base for insurance premiums is also not established. Therefore, these contributions in 2018 should be charged on all taxable payments in favor of individuals without any restrictions. That is, the monthly payment, based on the conditions of our example, will be 188 rubles (94,000 rubles × 0.2%).

How to save on your tariff?

See how timely confirmation of the company’s main activity affects the rate.

Example 1

StroyProekt LLC received revenue last year in the following amount (by type of activity):

* The specialists of StroyProekt LLC took the occupational risk class from the appendix to the Order of the Ministry of Labor dated December 30, 2016 No. 851n.

** The rate of contributions “for injuries” is indicated in accordance with Art. 1 of the Law of December 22, 2005 No. 179-FZ.

Conclusion: the main activity of StroyProekt LLC is construction design - OKVED 41.10 (largest share of revenue: 31.24%). The insurance premium rate is 0.2.

No later than April 15, 2021, StroyProekt LLC should send the necessary papers to the Social Insurance Fund to confirm the main type of activity.

Find out how the Social Insurance Fund feels about postponing reporting deadlines from the publication.

Example 2

Let's change the conditions of example 1: StroyProekt LLC did not confirm the main type of activity.

As a result, the fund’s specialists independently established the insurance premium rate “for injuries” for StroyProekt LLC, choosing the maximum rate - 1.2.

Conclusion: the absence in the Social Insurance Fund of documents confirming the main activity of StroyProekt LLC has led to a situation where the company will have to pay contributions in an amount 6 times higher than the “confirmed” tariff.

Limit value of the base for calculating insurance premiums

From the taxable base of each “physicist”, the organization (IP) calculates and pays insurance premiums to the Federal Tax Service at the following basic tariffs (clause 1 of article 421 of the Tax Code of the Russian Federation, clause 1 and clause 4 of article 431 of the Tax Code of the Russian Federation, article 426 of the Tax Code of the Russian Federation ).

Notice! For payments to foreigners and stateless persons temporarily staying in Russia (with the exception of highly qualified specialists), VNIM contributions are calculated at the rate of 1.8%.

Additionally, policyholders pay contributions to the Social Insurance Fund “for injuries” at a rate of 0.2% to 8.5%, depending on the main type of economic activity (Article 21, paragraph 1 and 3 of Article 22 of the Federal Law of July 24, 1998 No. 125-FZ (hereinafter referred to as Law No. 125-FZ), Federal Law dated December 19, 2016 No. 419-FZ, Federal Law dated December 22, 2005 No. 179-FZ).

Note! For some categories of employers, the Tax Code provides for reduced (or zero) insurance premium rates. For example, IT companies pay contributions for compulsory health insurance in the amount of 8%, for compulsory medical insurance - 4%, for VNIM - 2% (clause 3, clause 1, clause 1.1, clause 2, clause 5 of Article 427 of the Tax Code RF). And “simplers” who carry out preferential activities listed in clause 5, clause 1, Article 427 of the Tax Code of the Russian Federation, pay only one pension contribution at a rate of 20% (clause 3, clause 2, Article 427 of the Tax Code of the Russian Federation).

In this case, the payer calculates contributions for compulsory health insurance and the case of personal and personal care based on the tariffs indicated in the table until the taxable base of an individual person reaches the so-called maximum value.

The maximum value of the base for calculating insurance contributions for compulsory pension and social insurance is established by the Government of the Russian Federation at the end of each year for the next calendar year, taking into account the growth of average wages in the country (clauses 4-6 of Article 421 of the Tax Code of the Russian Federation). Thus, in 2022 the following values ​​apply (clause 1 of the Decree of the Government of the Russian Federation of November 29, 2016 No. 1255):

• for contributions to compulsory health insurance – 876,000 rubles;
• for contributions to the case of VniM - 755,000 rubles.

And if the amount of taxable payments accrued in favor of an individual on an accrual basis from the beginning of the year (base) exceeds the established limits, then the rate of contributions for compulsory pension insurance is reduced from 22% to 10%, and contributions for the case of VNIM cease to be accrued altogether (paragraph 3 p. 1 Article 426 of the Tax Code of the Russian Federation, clause 3 of Article 421 of the Tax Code of the Russian Federation).

Keep in mind! For the purposes of calculating medical and pension contributions paid at an additional tariff, as well as contributions for “injuries,” maximum bases are not approved. In other words, these types of contributions are paid at the rates provided by the Law, regardless of the total income of the individual.

Let's see how the contribution limits will change in 2018.

Tariffs for entrepreneurs

Individual entrepreneurs calculate and pay contributions according to two schemes:

• as employers (calculating insurance premiums from the income of their employees);
• for yourself (regardless of whether the individual entrepreneur has employees or not).

At the same time, the individual entrepreneur pays contributions to compulsory health insurance and contributions to health insurance for himself. This concludes the mandatory part for insurance premiums for individual entrepreneurs. But there remains the possibility of voluntarily paying contributions as part of insurance in the event of disability or in connection with maternity. When paying such contributions, the entrepreneur has the right to receive benefits upon the occurrence of an insured event (illness or childbirth).

Find out more about insurance premium rates for 2022 for individual entrepreneurs in the next section.

Basic insurance premium rates in 2022

Below is a table with the main rates of insurance premiums in 2018:

Combined tariff formula for individual entrepreneurs

Tariffs for compulsory pension insurance (OPI) in 2021:

• established in the form of a fixed payment (if the individual entrepreneur’s income does not exceed 300,000 rubles);
• are calculated in a combined way for income over 300,000 rubles. (fixed payment + percentage of excess income over the amount of 300,000 rubles).

In 2022, insurance premiums for OPS (SVOPS) are calculated as follows (subclause 1, clause 1, article 430 of the Tax Code of the Russian Federation):

If D ≤ 300,000 rub. → SVOPS = 32,448 rub.

If D > 300,000 rub. → SVOPS = 32,448 rub. + 1% × [D – 300,000 rub.]

At the same time, SVOPS for the billing period cannot exceed 8 times the fixed amount of insurance premiums for compulsory health insurance.

In other words, if the income of an individual entrepreneur for 2022 did not exceed 300,000 rubles, he does not need any calculations. He will take the amount of insurance premiums for compulsory insurance from the Tax Code of the Russian Federation: 32,448 rubles. If the limit is 300,000 rubles. exceeded, it is impossible to do without calculation. For an example of such a calculation, see below.

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)

Calculation of contributions using the combined tariff formula

Let's figure out the calculation of pension contributions for individual entrepreneurs' income in 2021 over 300,000 rubles.

Example 3

Individual Entrepreneur E.T. Krasilnikov applies a general taxation system and works without the involvement of hired labor. Its performance indicators in 2021:

• income - 5,638,339 rubles;
• expenses - 4,060,788 rubles.

Thus, to calculate contributions to compulsory pension insurance, the income of individual entrepreneur E.T. Krasilnikov (reduced by the amount of expenses) amounted to 1,577,551 rubles. (5 638 33 – 4 040 788).

Since RUB 1,577,551 exceeds 300,000 rubles, E.T. Krasilnikov needs to apply the formula to calculate the amount of contributions to the compulsory pension insurance for 2021:

SWOPS = 32,448 + 1% × (1,577,551–300,000) = RUB 45,223.51.

The deadlines for paying contributions for yourself differ from the deadlines for paying contributions for employees, as well as from the deadlines for transferring 1% of income over 300 thousand rubles.

A ready-made solution from ConsultantPlus will help you avoid making mistakes in your calculations. Get free demo access to K+ and get tips from the experts.

Get acquainted with various calculation formulas using the articles:

• “By what formula and how to calculate profitability?”;
• “Financial stability coefficient (balance sheet formula)”;
• "Financial leverage ratio - formula for calculation."

Results

Insurance premium rates are established by law as a percentage or a fixed amount (individual entrepreneurs’ contributions for themselves with an income of no more than 300,000 rubles) or combine percentage and fixed tariffs (individual entrepreneurs’ contributions for themselves with incomes over 300,000 rubles). Contribution rates (basic, reduced and additional) are established in the Tax Code, and the procedure for determining tariffs “for injuries” is established by Law No. 125-FZ of July 24, 1998.

You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.

Current tariffs

Additional insurance premium rates depend on whether a special assessment of working conditions or workplace certification was carried out.

If there was no special assessment or certification

If neither a special assessment of working conditions nor certification of workplaces was carried out, then in 2022 organizations and individual entrepreneurs need to use additional insurance premium rates, which are determined by paragraphs 1 and 2 of Article 428 of the Tax Code of the Russian Federation. Apply them to payments to employees.