Unified social tax: return prospects and expert opinions. Unified social tax (UST) under OSN and STS Unified social tax from the year
A rollback to those laws that were once abandoned has become a regularity in our time. This category can also include the restoration of “rights” of article 24 of the tax legislation, which was canceled in 2010, which tells about the unified social tax. In general, the state plans not only to restore previously forgotten taxes, but also to increase them. This is evidenced by UST rates in 2017, table which have been published relatively recently.
UST and ESSC - two names of one fee
The innovation was not perceived very positively by the townsfolk, but among entrepreneurs it caused bewilderment and many questions. The reason for this was the two names of the same collection, which caused confusion in the minds of people. So, in the beginning of the year, a decision was made to combine all insurance premiums into a single fee, and the authority to consolidate payments was transferred to the tax authorities. In order to avoid a situation where citizens have to pay for the same thing twice, it was decided to rename the UST to ESS.
As for the issues of calculation, tax bases, benefits and reporting, in these issues the introduced unified social tax from 2017 will not differ.
Debriefing in detail: rates, benefits, accruals, reporting
The categories of payers of this fee or tax have not yet been fully decided on this moment, they will remain the same. They will be individuals, entrepreneurs and organizations that make payments to citizens. Also, the obligation to pay the fee will be with legal professionals engaged in private practice, as well as notaries.
It is noteworthy that if the payer belongs to several categories at the same time, then the charge will have to be paid for each.
The tax base of the UST from 2017 will be the total amount of income and profits, after deducting from them all the costs and expenses associated with their extraction. As for the calculations, the tax percentage will be calculated from the profit for a specific tax period.
Another "trouble" for organizations was the need to calculate tax bases separately for each hired and full-time employee. In addition, when calculating, it is necessary to take into account both financial income, or cash, and natural - physical, for example, the harvest obtained for agricultural enterprises. 
As for interest rates, they increase with the increase in the profitability of the enterprise. Thus, unified social tax UST from 2017 will be established for all kinds and types of enterprises and will affect all working citizens.
Certain exemptions will also be included in the calculation. They will affect the disabled, whose annual income is not higher than 100 thousand rubles. For them, the tax is not relevant. The same principle is provided for organizations that have hired disabled people, and the total payments to them during the year will not exceed the specified threshold. Those working under the simplified tax calculation and payment system may also not pay ESN. Tax payers on imputed incomes are also exempted from the social tax.
In addition, UST is not charged:
If UST is not paid
The consequences of non-payment of the unified social tax or fee will be fully felt by the employees of the “unscrupulous” enterprise or entrepreneur. Thus, they run the risk of losing “years” of work experience, receiving underestimated amounts of pension components (accumulative, insurance part), and losing the opportunity to receive investment income from pension savings. It is noteworthy that against the background of non-payment of contributions, the country has already developed a practice of claims, the essence of the requirements, within which it meant the payment of underpaid insurance premiums.
Many are interested in what will be premium rates in 2017. Table, in our opinion, the most convenient form to reveal the whole picture of contributions in the near future.
change
It's no secret that contribution rates to state social funds are the second most important after taxes obligatory payments. The premium rate is a value that will inevitably fall on the shoulders of employers - companies and businessmen.
Let us recall the main legislative progress in this area: since 2017, the bulk of the powers have been transferred to the tax service of Russia. This is control over deductions according to current premium rates, collection of debts on them and receipt + analysis of reports.
These amendments are already present in the regulatory framework. So, from January 1, 2017, the Law on insurance premiums No. 212-FZ will sink into oblivion, and a new chapter 34 of the Tax Code will take its place.
| What will remain the same | Reporting periods: first quarter, half a year and 9 months |
| Billing period - year | |
| Who is obliged to pay - firms, individual entrepreneurs, lawyers, notaries and other private practitioners | |
| Object - the same payments | |
| Dimensions reduced rates of insurance premiums | |
| Contribution basis – almost the same rules | |
| What will change | Reporting forms, because you will have to send to the tax authorities |
| Deadlines for submitting reports | |
| The criteria that must be met in order to be eligible for + added to the list of such requirements | |
| The moment of loss of the right to reduced rates of insurance premiums: now indicated that this happens "backdating" - from the beginning of the year |
Next, consider what will be social contribution rate. We immediately note that in 2017 social tax rates saved. For example, income tax (PIT) remained at the same level. This suggests that the state really does not want interest rates on insurance premiums in 2017 put pressure on business.
Read also The FSS approved the documents for offsetting and returning contributions for injuries from 2017
Insurance premiums 2017: rates, table
The table below shows the premium rates for 2017. Tariff rate (insurance rate) is contribution percentage.
Contribution rates in 2017(see table)
| Where | Why | Insurance premium rates, % |
| To the Pension Fund at the OPS | 22 | |
| Payouts exceed base limit | 10 | |
| To the Social Insurance Fund for temporary disability and motherhood | Payouts do not exceed the base limit | 2,9 |
| Payouts exceed base limit | No need to count | |
| FFOMS: rate in 2017 year | – | 5,1 |
2017: reduced rates of insurance premiums
We hasten to please that the minimum rates of insurance contributions to state off-budget funds continue to operate in 2017. True, only a select few can count on them.
| Type of insured and codes of types of activity according to OKVED | Tariff for calculating insurance premiums | ||
| In Pence. fund, % | To the Social Insurance Fund (except for injuries), % | FFOMS: rate 2017 of the year, % | |
| "Simplifiers" with: 1) preferential type of activity; 2) income from it - from 70% of the total; 3) profit for the year - no more than 79 million rubles. (otherwise loss of the right to a reduced tariff from the beginning of the year) Codes: 13 - 16, etc. | 20 | ||
| "Vmenenshchiki": pharmacies and merchants with pharmaceutical licenses. Eligibility for [reduced premium rates] – Pharmaceutical staff only. Codes: | 20 | ||
| IP on a patent in relation to hired personnel (there are exceptions for some types of activities) Codes: | 20 | ||
| NPOs on the simplified tax system (except for government agencies) in the following areas: Social services for citizens; Codes: | 20 | ||
| Charitable organizations - "simplistic" Codes: | 20 | ||
| IT firms Codes: | 8 | 2 | 4 |
| JSCs, LLCs and partnerships on the simplified tax system that implement the results of intellectual activity, the rights to which are held by budgetary and autonomous (including scientific) institutions Code: 72. | 8 | 2 | 4 |
| An agreement was signed with the authorities of special economic zones on: introduction of new technologies; tourism cluster development. Codes: | 8 | 2 | 4 |
| Payments and remuneration to the crews of ships registered in the Russian International Register (there are a number of exceptions) Code: 50. | |||
| Has the status of a participant in the Skolkovo project Code: 72.1 | 14 | ||
| There is a status of a participant in a free economic zone in Crimea Codes: any, except 05, 06, 07, 08, 09.1, 71.12.3. | 6 | 1,5 | 0,1 |
| Has the status of a resident of a priority development area Codes: for each territory, the type of activity is set individually | 6 | 1,5 | 0,1 |
| Has the status of a resident of the free port "Vladivostok" Codes: any, except for prohibited ones (see the decision of the Supervisory Board of this free port). | 6 | 1,5 | 0,1 |
From January 2017, contributions for compulsory insurance in case of temporary disability and in connection with maternity, as well as pension and medical contributions, will again be administered by the Federal Tax Service. In practice, this has already been applied in Russian legislation, in the period from 2001 to 2009 the Unified Social Tax (UST for short) was paid. Now insurance premiums will be referred to as - Unified social insurance fee (abbreviated as ESS).
However, policyholders will not stop interacting with funds. The FIU will continue to accept personalized reporting, and the FSS will check social insurance costs. At the same time, the composition of the reporting will change and innovations will appear in determining the taxable base for contributions.
The amendments were introduced by two Federal Laws No. 243-FZ dated 03.07.16 and No. 250-FZ dated 03.07.16 and provide for the following:
Amendments have been made to the Tax Code of the Russian Federation, Part Two will be supplemented with Chapter No. 34 (Articles 419 to 432) "Insurance Contributions". All the basic principles for calculating taxes, penalties and fines that apply to taxes will apply to insurance premiums from 2017.
Unified social tax (UST)- this is the concept used in taxation until 2011. At its expense, the right of employees to free assistance in certain medical organizations is realized. It also allows employees to count on state pensions and social benefits.
The tax is credited with the help of both budgetary and extrabudgetary funds.
In fact, this type of taxation was abolished six years ago, but various social contributions are called the social tax in the old fashioned way.
Changes in insurance premiums since 2017
Organize if necessary education for you or your employees on the topics:
"How to calculate the amount of insurance premiums and keep records, reporting, taxes?"
"How to become a TASED resident?"
"How to develop a business plan on your own?"
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Who should make deductions for the unified social tax
Taxpayers are everyone who has an official job under labor contracts or GPC agreements (there are differences in rates).
Everyone who is obliged to pay social tax is usually divided into two groups:
- All persons who make payments to individuals, individual entrepreneurs, various organizations and enterprises, individuals who are not individual entrepreneurs.
- Individual entrepreneurs in private practice.
What is the object of taxation
The objects of taxation for the unified social tax are slightly different for taxpayers of the first and second subgroups.
For those persons who belong to the first group, the object of taxation will be all payments made to individuals under various contracts (both labor and all types of civil law).
For persons belonging to the second group, all types of income from work after deducting certain expenses will be considered the object of taxation.
Social tax rate, calculation example
Note! For residents PSEDAbid contributions lowered before 7,6%
For clarification, please contact us!
In 2017, the UST rate did not change, remained at the level of the previous 2016. It consists of three types of contributions:
- contributions to the Pension Fund, which amount to 22%;
- contributions to the Insurance Fund, which amount to 2,9%;
- contributions to the Health Insurance Fund, which amount to 5,1%.
Attention! Instead of a unified social insurance fee, the ESSC, from January 1, 2017, were introduced insurance premiums to the Federal Tax Service of Russia.
TASED already created in Naberezhnye Chelny (Tatarstan), Tolyatti (Samara region), Kumertau, Belebey (Bashkiria)
We can calculate for you Effect from project implementation in TASED or SEZ(including resident benefits and without benefits) for acceptance informed decision, develop you business plan project - SEZ or TASED resident according to the requirements of the regional government.
Note!
In 20 regions of Russia by decision of the Government of the Russian Federation
territories of advanced socio-economic development (TOSED) are being created
PSEDA is an analog special economic zone(SEZ) - granting tax preferences:
- income tax in the first year - 5%, in subsequent years - 10% (without TOP 20%),
- land tax - 0% (without TOR on average 1.5%),
- corporate property tax - 0% (without TOP 2.2%),
- insurance contributions to state off-budget funds (Pension, medical and social insurance) - 7.6% (without TOR 30%).
We can estimatechances of your project for status resident TASED or SEZ for acceptance informed decision. Contact us!
Essentially, this means legalreduction of the tax burden a significant amount of added value (according to our estimates, from 25 to 42% points), that is, it will be more economical for processing industries, in terms of taxes, to start a new project for production and processing, being a resident of TASED:
- where the share of added value is high due to the involvement of a significant share of manual labor, which affects the size of the payroll,
- or a high share of automation and mechanization of production, which affects the amount of equipment depreciation,
- where is a good margin on the cost price (except for trade).
More on benefits:
Advantages of industrial parks
Advantages of Special Economic Zones (SEZs)
Advantages of Advanced Development Territories (TOSED)
Advantages of industrial (sectoral, territorial) clusters
We can provide the service of supporting your application for benefits and preferences, state subsidies!
If necessary, please contact us!
Individual entrepreneurs (IP) have a slightly different calculation system.
The entrepreneur is obliged to allocate funds to the pension fund and the health insurance fund.
Contributions to insurance funds are optional and voluntary. All these contributions from an individual entrepreneur are directly proportional to the minimum wage (minimum wage).
So, contributions to the Pension Fund will be 26% of the minimum wage for the year: 12 * 26% * minimum wage. Similarly, deductions to the health insurance fund are calculated, only taking into account the rate of 5.1%.
All contributions of an individual entrepreneur also depend on his annual income. If it exceeds the threshold of three hundred thousand rubles, then one percent of the amount that exceeds the named limit is added to all deductions.
But the amount of contributions also has a certain limit. Thus, the maximum amount of contributions to the Pension Fund in 2016 is slightly less than 155,000 rubles.
The amount of the social tax rate may vary depending on the amount of charges. That is, it can be reduced when a certain limit is reached.
This limit changes annually. 2016 was no exception. Such UST rates have changed, they are different for contributions to the pension fund and the social insurance fund.
Pension Fund: when accruing less than 796 thousand rubles, the UST rate is 22%, when accruing more than 796 thousand rubles, the UST rate is reduced to 10%.
Social Insurance Fund: with accruals of less than 718 rubles, the rate is 2.9%, more than 718 thousand rubles - 0%.
You can learn about the return of the single social tax from the video.
Single social tax: latest news, changes in 2016
In accordance with the budget law of the country and changes in the Tax Code of the Russian Federation in 2016, there are certain amendments related to the payment of UST:
- The number of enterprises eligible for electronic reporting has been increased.
- When deducting contributions for the unified social tax, it is now forbidden to round the amounts in any direction.
- New clauses have been added to the regulations relating to taxation.
The maximum indicator for accruing payments to the PFR (Pension Fund) is legally fixed.There are no such restrictions for the health insurance fund yet.
- There are changes related to insurance deductions upon dismissal of an employee.
Now, only amounts that are less than three average monthly earnings, as well as travel expenses, are not subject to insurance premiums.But the last expenses must be documented without fail.
- Those employers who employ foreign nationals in their organizations are now required to pay pension insurance contributions.
The only exception is the involvement of high-class specialists from abroad. - In the event of any problems or force majeure situations, it is now quite realistic to declare a deferral of payments for the unified social tax or installment payments.
This is possible with an unreasonable delay in financing, for seasonal enterprises and under circumstances beyond the control of the employer - force majeure (man-made disasters, natural disasters, military operations, etc.).The issue of deferral or installment of deductions is resolved after submitting an application in the established form to the relevant organizations (social insurance fund, health insurance fund or pension fund).
And then a decision will be made. - Changes have been made that are associated with inspections of the organization by supervisory enterprises.
The terms of the verification may be extended from four months to six months if there are serious grounds for this.Such grounds include the following: documented facts of violations that require urgent verification and urgent action; verification of enterprises with branches located in different regions of the Russian Federation; the absence of the documents requested during the verification or their inaccuracy; lack of insurance deductions within the established period; delay due to force majeure.
Such changes are always adopted by the legislature at the end of the financial year in order to plan financial work in the next year (reporting period).
The single social tax is described in detail in the video.
Employees of the company "Right Solution" provide consulting support and documentation development services:
- for residents and management companies of industrial sites (industrial parks), technology parks,
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We offer you to use the range of services of the Company:
- preparation of documentation and project support for obtaining the status of a resident of a priority development area (TOR)
- preparation of documentation and project support for obtaining the status of a resident of special economic zones (SEZ), free economic zones (FEZ), territorial and industry clusters, Cluster Development Centers (CDC),
- obtaining targeted financing, tax incentives, grants and subsidies, other types of support, supporting the applicant's project in competitions of regional and federal authorities of Russia,
- consulting and information support for participants in state competitions for obtaining state support in the form of tax benefits, grants and subsidies, other types of support, support of the applicant's project in competitions of the Republic of Tatarstan and Russia,
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In Russian legislation, there are taxes that are paid by everyone, regardless of what a person does, the size of the tax rate is affected by the activities of a citizen of the country.
Consider, using the example of the UST rate table in 2019, how much employers and employees will have to pay. Why is this tax needed and will the size of the rate itself be changed? How to make the correct calculation?
The UST payment scheme is shown in this figure:
The tax was abolished more than six years ago, it was replaced by mandatory payments that all citizens pay - Pension, Med. and Social Insurance. Out of habit, these taxes are called a single social tax. The government plans to refund this tax.
It will free you from the obligation to separate payments, simplify the verification procedure. And, as the tax authorities expect, it will collect money even from those who tried to evade paying taxes.
At the same time, this tax provides its citizens with protection - provides a future pension, provides free medical care in certain institutions. Gives social guarantees to every citizen who pays the contribution.
Who should pay and for what
If you rely on the law, then all officially working persons are required to pay this tax. And they are divided into two groups - workers and employers. So, you have to pay tax:
- Individual entrepreneurs without employees.
- Businesses with employees.
- Small and large entrepreneurs.
- Persons who do not belong to individual entrepreneurs, receiving any monetary rewards.
These categories of citizens have a different object subject to taxation. Large and small enterprises must make contributions on specific payments - wages, other remuneration that falls under an employment or legal contract.
Individual entrepreneurs, if they do not have employees, pay for themselves.
How is the UST rate calculated for employers
Almost all payers make contributions to the state at a single UST rate, which consists of the following parts:
- The Pension Fund of Russia - 22%.
- Medical insurance - 5.1%.
- Social insurance - 2.9%.
Total "UST rate" is 30%.
Organizations that make the transfer of contributions and the total amount of which reaches the limit - 155 thousand rubles. for a pension fund, they can count on a rate cut of up to 20% or less.
If the payments are more than 718,000, then the rate will be reduced to 10 percent. For social fear, reaching the limit of 718 thousand rubles exempts from paying the tax at all.
For all other payers, the single tax rate in 2019 will be 30%.
UST rate for self-employment and 1% of income
For entrepreneurs who work "for themselves", a completely different system of payments. They are not required to pay into the social insurance fund, this is not a mandatory insurance premium.
Compulsory payments that a merchant is obliged to make are the Pension Fund and Health Insurance. Here the calculation is made from the minimum wage, which is set at this stage.
For example, in 2019, the minimum wage is 7,500 rubles. That is, based on this, the calculation of mandatory contributions is made. Let's use an example to show how to calculate the ESN.
The rate of the Pension Fund is 26%, which means that we calculate as follows:
- 7,500 (minimum wage) *% (fund rate) * 12 (months a year) = 400 rubles. This means that the merchant must pay this amount to the Pension Fund.
For calculation in honey. fear, we will use a similar method, only the rate will be changed - 5.1%.
- 7,500 * 5.1% * 12 = 4,590 rubles.
- The total mandatory contribution for individual entrepreneurs without employees will be - 400 + 4,590 = 27 990 .
It must be remembered that if a merchant's income exceeds 300 thousand rubles, he must add 1% to this amount.
Can merchants hope for a reduction in tax? Yes, and every year small and medium-sized businesses are supported by the state. It allows you to reduce the tax burden. Simplifiers who use the 6% "income" system can take advantage of the tax reduction.
Let's see how it will look if the simplistic person works for himself and has no employees.
During the year, the merchant had a profit, which is broken down quarterly.
The amount of the merchant's income for the year amounted to 760 thousand rubles. Let's calculate the tax:
- 6% * 760,000 = 45,600 rubles.
The merchant paid all compulsory insurance contributions quarterly in order to reduce the advance payment for the UST.
As we have already determined, the amount of entrepreneurs' contributions is 27,900. We take into account that the income of our merchant exceeded 300 thousand, which means that one percent must be added when calculating the tax:
- (760,000 - 300,00 = 360,000) * 1% = 3,600 + 27,900 = 31,590 rubles.
As a result, it turns out that a simplistic person who works for himself and does not have employees must pay a mandatory single social tax in the amount of 31,590 rubles.
See also educational videos about insurance premiums: