Insurance premiums in 2019
Insurance premiums are a type of monthly payments that are not related to taxes, but are obligatory transfers to the state budget. They must be paid by any employer, be it an individual entrepreneur, an individual or a company. Tax laws that determine the amount and procedure for payment of contributions are often amended. At what rates insurance payments are calculated in 2019, consider below.
Types of insurance premiums
Insurance payments are divided into two types by payer category:
- listed by the employer for employees,
- enumerated person for themselves.
The employer can be an individual or a legal entity, and individual entrepreneurs and individuals who work independently without the creation of individual entrepreneurs, that is, receive profits from their activities, transfer payments for themselves.
Also, insurance payments are divided by purpose:
- Pension Fund,
- medical care
- social insurance.
In addition to these mandatory fees provided for by the Tax Code (Tax Code), there are additional insurance premiums provided for work in hazardous industries.
Tariff change in 2019
The press has repeatedly said about the expected increase in taxes in 2019. It was assumed that the interest rate on contributions to the compulsory health insurance will rise from 5.1 to 5.9%. However, the increase did not happen. Tariffs valid in 2017-2018 were extended until 2020 (Article 426 of the RF Tax Code). The total amount of insurance fees is still 30%.
By the way! In Art. 425 NC, updated in 2016, the rate of pension insurance is higher by 4% and is 26%, but its effect is still canceled by article 426 of the Tax Code of the Russian Federation. From this it is clear that the state plans to increase fees, but most likely it will be gradual.
The increase has affected the fixed payments deducted by the SP for themselves. This amount rises annually and since January 1, 2019 has grown by almost 4,000 rubles.
Rates for employers
If the employer does not belong to a special category of taxpayers who pay on preferential or tightened conditions, deductions for insurance of employees are considered on the basis of basic tariffs.
|Insurance type||Base rate||Base|
|Pension||22||Art. 426 NK, p.|
|Social||2,9||Art. 426 NK, p. 2.|
|Medical (OMS)||5,1||Art. 426 NK, p. 3|
The legislation provides for the maximum amount of the tax base for contributions to the FSS and OPS. This means that the total amount of payments for the entire tax period (year), which is subject to contributions at standard rates, is up to 1 million 21 thousand rubles to the Pension Fund and 815 thousand rubles to the Social Insurance Fund. Payments exceeding this limit for pension benefits are subject to a 10% charge. However, these data are relevant for 2018, until 2019 the marginal tax base has not yet been established. The State Duma introduced a bill №387959-7, in which it was proposed to completely abolish the tax limit. However, this project was rejected.
Note. Contributions from enterprises whose activities are at risk of injury are also provided for. They are determined by the rates fixed in the Law of December 22, 2005 N 179-ФЗ. For the possibility of injury and occupational diseases, the organization pays from 0.2% to 8.5%, depending on the risk class.
How much do they pay PI without workers
The insurance premiums of individual entrepreneurs who do not have employees are a fixed amount for the tax period (year). From 2018, they are calculated, regardless of the minimum wage. This is due to the equating of the minimum wage in 2018 to the subsistence minimum, which increased to 11160 rubles. If the IP payments were still tied to the minimum wage, the amount would have increased dramatically.
These deductions are regulated by Art. 430 of the Tax Code of the Russian Federation. For 2019, they are:
|Insurance||Fixed payment (RUB) with income up to 300 thousand / RUB||With income over 300 thousand rubles|
|Pension||29 354||29 354 + (1% * amount of excess)|
|Medical||6 884||Does not change|
Calculated by the formula (the minimum wage * 12) * 2.9%
Periods of exemption of IP from payments
If the individual entrepreneur does not operate at the moment and does not receive income, he still has to pay fixed fees. However, there are “grace” periods when entrepreneurs are exempted from paying these fees (Law No. 400-ФЗ “On Insurance Pensions”, Article 12):
- maternity leave to care for a child up to 1.5 years;
- military service by conscription;
- care for the elderly or disabled;
- stay abroad in connection with the spouse’s diplomatic or consular service;
- stay with a military spouse in areas where it is not possible to conduct economic activities.
All listed grounds must be documented. The conditions are valid only when the activity is not conducted and is not reflected in the income tax return.
Individual entrepreneurs pay a fixed amount of contributions for the year 2019 until January 31 (paragraph 2 of article 432 of the Tax Code of the Russian Federation). Also, the PI can pay this fee quarterly. If the income exceeds 300 thousand rubles, the additional taxation according to the formula (1% * amount of the excess) is deducted no later than July 1, 2020.
For the category of payers who make deductions for employees, the terms are defined in paragraph 3 of Art. 431 of the Tax Code of the Russian Federation. They are listed monthly until the 15th of the following month.
Where payments are listed
Until 2017, payments were made targeted to the FIU, the MHIF and the Social Insurance Fund. But in 2017, the functions of receiving and controlling payments were transferred to the tax service. This is attributed to the need for unified accounting of incoming deductions and the fact that the FTS has more leverage on unscrupulous payers.
Accordingly, in 2019, insurance fees are paid to the budget of the entity where the taxpayer is located, the IFTS is indicated as the recipient in the payment.All current details and BCC can be specified on the website of the tax servicewww.nalog.ru/rn77/taxation/kbk/.
Only contributions paid for insurance against injuries and occupational diseases in high-risk industries do not fall under the FTS. They are listed in regional Social Security funds.
Unified social insurance premium
The total social insurance fee, which would combine pension, medical and social insurance planned to introduce in 2018. It should become an analogue of the Unified Social Tax (single social tax), which was valid until 2010. It is planned that the introduction of a single insurance payment will make life easier for taxpayers, since it will be paid according to the same details. However, reports are supposed to be handed over to trust funds, just as it was done before.
The development of the legal framework and algorithm for introducing the new system was entrusted to the FTS, but the relevant law has not yet been adopted. Most likely, the project is still at the development stage. Perhaps it will be introduced in 2019.