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How to arrange an employee so as not to pay taxes. Employment contract or contract: what is more profitable for an entrepreneur? This means that any civil law contract can be recognized as an employment contract

We are publishing another question that came to us through the form feedback from one of the pages of our website.
From: Nadezhda
Topic: What is the difference between deductions and taxes under an employment contract and a civil law one for an enterprise?

Question:

Under what contract is it better to employ an employee (including citizens of Belarus)?

Answer:

Deductions from the employer depend on the type of contract concluded between the employer and employee. wages regarding taxes and contributions, as well as who must comply with them.

For organizations and individual entrepreneurs in the case of an employment or service contract (civil law) with an employee, the amount of deductions and the procedure for their payment may change.

Main differences between an employment contract and a civil law contract

There is a difference between an employment contract and a civil law one; from an accountant’s point of view, this is the procedure for paying remuneration, taxes, contributions, vacation and sick leave.

The main differences between an employment contract and a civil law contract are as follows: an employment contract specifies the employee’s daily activities, while a civil contract specifies a specific result.

Under a civil contract (a contract for the provision of services or performance of work), the contractor:

  • performs a specific task for the customer or engages a subcontractor
  • determines the procedure for performing the duties assigned to him
  • can do assigned tasks at home or elsewhere
  • does not receive a salary, but stipulated by the contract remuneration that is paid in the manner established by the contract
  • independently pays taxes, contributions to the pension fund and fund social insurance(unless it is specified separately in the contract)
  • does not receive vacation and sick leave pay (unless this is specified separately in the contract)

According to the employment contract, the employee:

  • works in a specific position in accordance with the staffing table, in a specific profession
  • is obliged to comply with internal labor regulations, working hours, stay at the assigned workplace and do the work personally
  • must be provided by the employer with a workplace, tools, materials
  • if your own property is used for production purposes or for other expenses, compensation from the employer is due
  • receives a salary that is paid every half month
  • according to current legislation, all deductions, deductions and transfers from wages, including taxes and contributions to the pension fund and social insurance fund, are made by the employer

Employment of a Belarusian citizen in Russia

The procedure for hiring citizens of the Republic of Belarus is established in Art. 4 Status Agreements between member states of the Commonwealth of Independent States.
The labor relations of a citizen of Belarus with an employer are formalized by concluding an employment contract or a civil law contract. In accordance with paragraph 1 of Article 2 of Law No. 115-FZ “On legal status foreign citizens V Russian Federation» performance of work by a foreigner under a civil contract is also recognized as labor activity.

We remind you that you can ask your question and get advice from an accountant by filling out the feedback form.

An enterprise's expenses are made up of several factors; taxes and social security contributions for employees have always been one of the main ones. If there is no accountant on staff, purchasing ready-made financial statements will not take much time from a specialized company.
There are always very strict requirements for the qualifications of employees in accounting companies, and they are periodically tested for professional suitability.

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How can an individual entrepreneur register employees better?

Good afternoon.

I am opening an individual entrepreneur on the simplified tax system, I need to hire three employees. As far as I know, if I formalize them according to the Labor Code, then accounting, reporting, etc. will become much more complicated.

Hiring workers unofficially is also not an option, because... there is responsibility for this.

I am considering the option of having employees register as individual entrepreneurs, so we will all work as individual entrepreneurs on the simplified tax system, and the employees with me will have information about the provision of services.

Cash I will give employees (unofficially) for vacations, sick leave, and pension fund contributions. Those. The question is not how to screw over employees, but how to avoid unnecessary problems with reporting and unnecessary financial losses. The priority is to avoid problems with reporting, not to save money. Working as an individual entrepreneur on the simplified tax system without registering employees, all reporting to the tax office is a declaration once a year, I would like it to remain that way.

Questions again:

1. Is it possible to hire workers by registering them as an individual entrepreneur and concluding service agreements? (does this break something?)

2. Maybe I’m wrong and hiring employees officially according to the Labor Code is not such a hassle with reporting, etc.?

In general, which option should I choose - individual entrepreneurs or TC employees?

Lawyers' answers

Best answer

Dionis Ostapov(02/13/2014 at 19:27:03)

Hello! There are many negative aspects to registering employees as individual entrepreneurs: 1. Individual entrepreneurs are not obliged to comply with the labor discipline of your company or obey the internal labor regulations. It will be impossible to bring them to disciplinary liability. 2. During inspections by both the tax and labor inspectorates, close attention will be paid to this fact. And a simple survey of employees, in what mode they work and how they receive their salaries, will lead to negative consequences for you. 3. A competent employee will certainly refuse this option (after all, you are unlikely to increase his salary 3 times for this individual entrepreneur), since now he will not have the right to disability benefits, payment and the right in your organization officially, and your promises will not fact that they will be fulfilled. And if they do not pay voluntary contributions to the Social Insurance Fund themselves, then how can individual entrepreneurs not count on benefits. 4. The employee will have to fill out declarations on his own and deal with the same things that you don’t really want to deal with. Pay taxes and fees, carry documents for inspection, jostle in queues, etc. 5. It may be important for employees to know about the job in their position. It’s actually easier for you to either formalize everything through a service agreement. And answering your 2nd question, I can say one thing, there is no “hassle” as such, everyone can handle it, and if you don’t want to do the reporting yourself and you don’t have an accountant, you can use the one-stop services of special companies, which are all for you They will do it for reasonable money. Good luck!

Best answer

Nikolai Nikolaevich(02/13/2014 at 20:24:27)

Hello! The most inappropriate option in terms of the number of problems is to hire workers by registering them as an individual entrepreneur. Next in line is registration under an employment contract, since you will have to sign an employment contract, make an entry in the work book, create a personal file for the employee, report to the military registration and enlistment office if the employee is liable for military service, register as an employer with the Pension Fund and the Social Insurance Fund, and report to the Social Insurance Fund quarterly and to the Pension Fund quarterly, drawing up internal regulatory documents. In addition to quarterly reports to the Pension Fund and the Social Insurance Fund, you will transfer monthly contributions to these funds and personal income tax from the employee’s salary. At the end of the year, you will additionally submit a report on the number of employees in Form 2-NDFL. As you can see, there is still a hassle.

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Romashov Alexander Nikolaevich(02/14/2014 at 00:01:37)

Good day!

By registering an individual entrepreneur for employees, you are not violating anything (no special liability is provided for this in any law). However, if the circumstances are unfortunate, workers can actually turn to the government. authorities with a statement of concealment. At the same time, in my opinion, such a development of events is extremely unlikely. Personally, I am not aware of such precedents.

Whether to formalize an individual entrepreneur for your employees, or get by with just a civil conclusion, I suggest you decide directly with the employee. I will not describe what I have already told my colleagues, I will only note that when registering as an individual entrepreneur, your employee will be officially employed, and accordingly vice versa.

Reporting in the case of hiring employees under an employment contract really becomes much more voluminous. Here is the list:

Quarterly

Reporting in the Russian Federation on accrued and paid contributions together with Individual information (for 1 quarter - until May 15, for half a year - August 15, for 9 months - November 15)

Reporting to the Social Insurance Fund (RF Fund): form 4-FSS by the 15th day of the month following the reporting month (for the 1st quarter - until April 15, for the six months - until July 15, for 9 months - until October 15)

In a year

In the FSS
. Annual reporting 4-FSS until January 15 of the year following the expired (reporting) year, inclusive
. Confirmation of the main type of activity before April 15 of the year following the expired (reporting) year.

To the Pension Fund
- Annual reporting for employees (RSV-1) until February 15 of the year following the expired (reporting) year.
- Personalized accounting for employees until February 15 of the year following the expired (reporting) year.
- Annual reporting for the entrepreneur himself (RSV-2) until March 1 of the year following the expired (reporting) year.
- Individual information about the length of service of an entrepreneur (forms ADV-6-2, SZV-6-1) until March 1 of the year following the expired (reporting) year.

To the Federal Tax Service
. The average number of employees until January 20 of the year following the current (reporting) year.
. Declaration under the simplified tax system by April 30 of the year following the expired (reporting) year.
. Information on employee income (2-NDFL) until April 1 of the year following the expired (reporting) year.

Mikhailovsky Yuri Iosifovich(02/13/2014 at 19:12:37)

Good evening!

1. It can be registered under a civil law contract; it can take a long time to search for workers who want to register themselves as individual entrepreneurs.

2. You can sign up for a Fixed-Term (for a certain period of time (for example: 6 months), this will help avoid unnecessary problems in the future) employment contract, taxes, deductions in this case are significantly higher.

In the first case, you need to avoid mentioning work responsibilities, no matter whether it is the provision of services or agency, etc.

In the second case, it can be divided into a reasonable minimum salary and a bonus.

Zhvakina Veronika Alekseevna(02/13/2014 at 19:13:38)

Hello. I recommend hiring workers under service contracts. But I don’t understand why they need to create an individual entrepreneur for themselves, just sign an agreement with them and that’s it. Firstly, when they stop working, they will have to close the individual entrepreneur, and this is not so quick. Secondly, the individual entrepreneur is liable for debts with all the property that belongs to him, so this is also risky and they may simply not agree, and if there are problems, they will write to you that you forced them to this individual entrepreneur. Do you need it? Under employment contracts, it is really more difficult for you to work, in particular, the dismissal procedure is more difficult. For example, when liquidating an individual entrepreneur, you must notify your employees at least two months in advance; it is not so easy to fire an employee who is unsuitable for you, etc. The procedure for providing services can be discussed in the enterprise itself. Think about how best to design these agreements. Regarding taxation issues: according to paragraphs. 6 clause 1 art. 208 and paragraph 1 of Art. 210 of the Tax Code of the Russian Federation, payments under civil contracts are subject to personal income tax unless the performers are individual entrepreneurs. Tax is withheld directly from the amount of remuneration upon its actual payment (clause 1 of article 223 and clause 4 of article 226 of the Tax Code of the Russian Federation). The employer must transfer the tax when paying remuneration (clause 6 of Article 226 of the Tax Code of the Russian Federation): - in cash - on the day of actual receipt of money from the bank; - V non-cash form- on the day the money is transferred to the performer’s bank account. If you liked the answer, please leave a review. Good luck to you.

Morozov Igor Vladimirovich(13.02.2014 at 19:19:32)

1. Agreement for the provision of paid services in accordance with Art. 779 of the Civil Code of the Russian Federation is worth concluding.

2. You should not contact employees under the Labor Code of the Russian Federation - the tax inspectorate will constantly press you out of the blue, charging taxes.

Verkholashina Olga Nikolaevna(13.02.2014 at 20:19:30)

Good afternoon depending on how you are going to formalize your relationship. If not, then just like an ordinary employee. since October 2006, individual entrepreneurs are allowed to make entries in the work books of employees (accordingly, it is necessary to make the entire package of documents), except for the individual entrepreneur himself - his proof will be a certificate of opening an individual entrepreneur. and on the other hand, you can draw up a Civil Agreement with him - simply a person, as an individual, provides you with a service. Just keep in mind that when checking by the labor inspectorate, if it turns out that this work is permanent (for example, a salesperson), the court will automatically recognize the employment relationship and, God forbid, the person will have worked a lot of time by that time (and he does not have contributions to the Unified Social Tax, and he was on sick leave or vacation) you will be obliged to pay off all his debts in the unified social tax, as well as send him on vacation and pay sick leave according to the rules of labor legislation
Good luck. Sergey. My answer is your feedback.

A company can do without taxes only when a citizen is registered as an individual entrepreneur, and the company operates on a taxation system with the deduction of expenses. In this case, payments to individual entrepreneurs will reduce the tax base. But the individual entrepreneur himself must pay taxes on this amount in the amount specified in Tax Code according to its taxation system. At the same time, you need to understand that if this is a veiled labor relationship, such actions can be recognized as “cash out” and the activities of both parties - both the company and the individual entrepreneur - will be suspended. In addition, the company will be charged additional taxes. Therefore, if a citizen really works independently and leads entrepreneurial activity, it makes sense to register an individual entrepreneur. If he is just an employee, it will be illegal.

If the citizen is not an individual entrepreneur and is an employee of an organization, there are a number of mandatory payments. Let’s start with the fact that charges in Pension Fund- This insurance premiums and payments, as well as other other remuneration that the payer accrues in the interests of the employee within the framework of labor or civil relations. And these relationships arise on the basis of contracts under which the employee performs certain services (employment contract or civil law). Also, the above agreements include copyright agreements, under which works of art, utility models, industrial designs, and so on are created for a fee.

Many employers are mistaken in believing that a contract will be an exception to this list of contracts. It is believed that the customer may not pay contributions due to the fact that another system is in force, and specifically: an employee in in this case- this is a contractor. And the contractor is, as a rule, entity providing services or performing certain work. If so, then there is no need to make contributions. This reasoning is partially correct. What does it mean?

The fact is that it does not matter what name the contract under which the work will be performed will bear: a work contract, a service contract or other civil law agreements - if all these contracts are concluded with individuals who are not registered as an individual entrepreneur, then the employer will have the obligation to pay contributions to the Pension Fund and a number of other social funds (MHIF, Social Insurance Fund, and so on).

And in case of failure to comply with the requirements of the law on this issue, the employer will easily run into a large fine from the State Tax Inspectorate ( State Inspectorate labor). Well, what if the employee comes individual entrepreneur, then it’s a completely different matter.

It is difficult to manage in any commercial enterprise without hired personnel. Registration of an individual is a step that imposes a number of obligations on the entrepreneur not only to the employee. The hiring of employees is carried out according to certain rules; the businessman is obliged to deduct certain taxes from their total wage fund both to the budget and extra-budgetary funds.

Documented relationships between an entrepreneur and an employee may fall under the jurisdiction of either labor or civil law. Let's consider both options, and then compare them in terms of economic benefits for the business owner.

Registration of an individual under the Labor Code of the Russian Federation

Employment of a citizen in Russia occurs as follows:

    a specialist is selected from several job applicants when a competition is announced;

    an employment agreement (contract) is concluded between this individual and the entrepreneur, which can be fixed-term or signed for an indefinite period;

    development of this agreement in large companies lawyers are involved, because it is this document that is checked primarily by regulatory authorities;

    the procedure for employing a citizen under the Labor Code must take into account a number of nuances, in particular - the employee becomes familiar with a number of local regulations: provisions on remuneration, internal labor regulations (if any), etc. Personnel accounting requires significant labor and time expenditure from the entrepreneur.

The advantages of drawing up employment contracts between an employee and an entrepreneur are listed in the table below:

Obvious advantages of an employment contract

For the employer - individual entrepreneur

For individuals
use of knowledge and experience of highly qualified specialists availability of permanent, stable work day after day, the possibility of long-term planning family budget
absence of staff turnover in the absence of conflicts of interest between the parties social guarantees that an employee receives when signing an employment contract (the right to paid leave, receiving additional payments and bonuses in accordance with local regulations, payment of sick leave and the right to proper rest)
professionals can increase business profitability several times prospects for career growth if you have the makings of a leader and creative potential
accumulation insurance period and formation pension savings(concern for the future)

An employee hired under the Labor Code of the Russian Federation is obliged to strictly follow the labor regulations in the team. His working day is strictly regulated, i.e. has a clear duration. For all overtime, the individual entrepreneur must pay extra money or provide additional time off.

Important: minimum size remuneration paid under employment contracts in Russia is established and approved by law.
For example, as of January 1, 2018 The minimum wage is 9,489 rubles, and from May 1, another increase in the value is planned - it will be equal to the amount of the regional subsistence minimum.

When an employee is dismissed, according to the Labor Code of the Russian Federation, he is entitled to pay compensation unused vacation, and in case of staff reduction - severance pay.

Nuances of drawing up contract agreements

The procedure for concluding civil contracts is regulated by another code - the Civil Code of the Russian Federation. Registration of an individual under such a document to perform certain work occurs as follows:

    the entrepreneur needs to perform some kind of work that can be measured in quantitative terms - hours, tons, kilometers, etc.;

    an individual is ready to undertake a given amount of work for a certain remuneration;

    the work of a person hired under a contract does not have a time frame - he can work day, night, take any breaks, etc. The main thing is that he must achieve the result by the initially agreed upon date;

    a civil contract may contain a list of the rights and obligations of the parties, but the main points of the document will remain the scope of work, its specification, the amount of payment and completion dates;

    Upon delivery of the work to the customer-entrepreneur, all legal relations between the parties are terminated. No compensation, vacation pay, sick leave, etc.

Important: the contractor has the right to involve assistants in the work, the goal is a faster solution to the task.

The amounts of deductions to extra-budgetary funds from construction contracts are slightly less when compared with tax burden for the fund of employees with employment agreements. The difference is insurance premiums for temporary disability in the Federal Social Insurance Fund of Russia. But there are exceptions to this rule - the employer specifically insures some contractors against injuries (most often these are workers whose work involves a risk to life).

A executed GPC agreement is not the basis for making entries in a citizen’s work book. The insurance period does not accumulate.

Documents of an individual when applying for a job according to the Civil Code and Labor Code of the Russian Federation

Registration of personnel by an entrepreneur involves requesting the following documents from hired persons:

When concluding an employment contract (agreement)

Signing a contract

Passport of a citizen of the Russian Federation
copies of children's births (to provide standard tax deductions according to personal income tax)
questionnaire
education documents
certificates from the previous place of work: about personal income tax withheld since the beginning of the year and payments made for 2 previous years work for calculating sick leave
employment history
recommendations from previous employers
certificate of medical examination
military ID for men
other documents at the discretion of the entrepreneur

As can be seen from the table, the list of documents when concluding a GPC agreement is minimal. Passport data, INN and SNILS numbers are required to submit annual and monthly reports to the Federal Tax Service and the Pension Fund of the Russian Federation.

What are the consequences for an entrepreneur who refuses to sign a contract with an employee?

Since 2015, tax authorities and labor inspectorates have begun to fine negligent employers who, in pursuit of tax savings, do not draw up contracts with employees. Moreover, we are talking about both labor and civil relations between the parties.

The main article establishing the extent of responsibility for improper execution or failure to formalize contractual relations with hired personnel is 5.27 of the Code. administrative offenses Russia. The fine amounts are as follows:

    for a manager or individual entrepreneur as a business owner - from 10,000 to 20,000 rubles;

    for (organization) – from 50,000 to 100,000 rubles.

Why do labor inspectorates find fault with work contracts?

GPC agreements - an option for legal employment individuals. In fact, if the document is properly prepared, there should be no claims against it from regulatory authorities and supervisory authorities. But in practice, not everything is so rosy. Off-budget funds, tax and labor inspectors regularly conduct inspections of contract agreements. the main objective inspectors - to find reasons to equate these legal relations with labor relations with all the ensuing consequences.

Important: in order to avoid penalties with additional assessments of contributions and amounts of compensation to individuals, you should entrust the preparation of civil contracts to professionals - experienced and competent lawyers.

What type of contract with an employee is more beneficial for an entrepreneur?

The characteristics of both types of legal relations listed above allow us to draw an obvious conclusion - it is more profitable for an entrepreneur to hire people under contract agreements. In this case, savings can be noted on the following cost items:

    payment is not tied to the minimum wage;

    compensation (vacation, sick leave) payments;

    ensuring certain working conditions so that regulatory authorities do not find fault with violations of safety requirements, etc.

A contractor is hired when his services are needed. If the volume of work is large, you can hire several people. Upon completion of the order, payment is made and any legal relationship is terminated.

But not every specialist can be registered as a contractor by an entrepreneur. If an employee’s labor functions are repeated from day to day, from month to month (cleaner, storekeeper, accountant, etc.), it is impossible to constantly draw up GPC agreements for this volume of work. In this case, inspectors will reclassify the relationship as an employment relationship and force you to count all payments due under the Labor Code of the Russian Federation.

Personal income tax (NDFL) is a tax the payer of which, as its name suggests, is an individual. Income from individuals can be from sources in the Russian Federation or from sources outside the Russian Federation. At the same time, part of the income is exempt from taxation, for example, interest on bank deposits, state benefits, pensions, etc. The tax is calculated as a rate multiplied by the tax base.

The tax rate depends on the taxpayer status and type of income. For residents of the Russian Federation, the rate for most types of income is 13%. For non-residents - up to 30% and depends on the type of income. For winnings, prizes, and savings on interest on loans, a rate of 35% is applied.

The tax base (from which the tax is calculated) is the income received by an individual from sources of payment. Income can be in monetary (salary), material (compensation for lunches), and in non-material form (interest-free loan). The latter case is common in some socially oriented companies with good turnover that support their employees. Suppose a company provides an employee with a loan of 500,000 rubles. to purchase a car. If this loan is interest-free, then the employee has material benefit in the form of interest savings. It is calculated as 2/3 of the refinancing rate (currently 8.25%). Thus, 35% of 2/3 of the refinancing rate will be the tax (where 2/3 of the refinancing rate is income, and 35% is the tax rate).

Tax agents for personal income tax

In some foreign countries Individuals calculate and pay taxes and fees for themselves. In Russia, this is not such a common phenomenon, since there is an institution of tax agents. For government agencies This is an opportunity to minimize interaction directly with individual taxpayers. If each individual paid tax and reported for himself independently, the control body (Federal Tax Service) would have to hire 10 times more specialists to process and verify data on such taxpayers.

A tax agent for personal income tax is an entrepreneur or organization that pays wages or other remuneration to an individual taxpayer. This is the so-called source of income for an individual.

When paying remuneration to an individual, the tax agent is obliged to calculate the tax (take into account the income that the taxpayer received from him, multiply by the rate and fix the calculated tax), if possible, withhold this calculated tax from this income and, finally, transfer the amount of tax to the budget for the taxpayer.

If it is impossible to withhold tax from the enterprise (source of payment) within a month after the end of tax period(year) is obliged to report this fact to the tax office and notify the individual of the obligation to pay tax. At the same time, the impossibility of withholding must be justified, otherwise the company faces a fine for failure to fulfill obligations. tax agent.

Also note that for the purpose personal income tax calculations it does not matter how the relationship with the individual is formalized (under a TD or a civil process agreement). Tax must be calculated on all remuneration that is subject to personal income tax.

Payment of tax at the expense of the enterprise is not allowed. That is, the company does not have the right to first pay tax and then pay remuneration to an individual.

Important! Personal income tax is paid on the day the salary or other remuneration is paid. Exceptions are salaries for the first half of the month; on the day of payment of the advance, there is no need to withhold and pay personal income tax. The advance payment is taken into account in the final payment for the month.

To understand the mechanism, I will give an example. According to TD, the employee’s salary is 10,000 rubles. This means that for completed duties at the end of the month, the enterprise must transfer 10,000 rubles into the ownership of the individual. These 10,000 rubles. It is no longer the enterprise’s money, but the employee’s money. Fulfilling the duty of a tax agent, an enterprise from 10,000 rubles. (income) withholds 13% of personal income tax (1,300 rubles) and transfers to the employee only the amount of 8,700 rubles. 1,300 rub. The company transfers it to the budget for the employee.

How can the tax be reduced?

The Tax Code provides for a number of deductions:

  • standard (for example, for children)
  • social (for treatment, education)
  • property (for the purchase of housing)
  • professional ( confirmed expenses Individual entrepreneur, notary, employee under the GPC agreement, author; or income standard (20% individual entrepreneur, 20-40% - authors)

All these deductions can be obtained personally by contacting the tax office at the end of the year, or from the employer based on a notification from tax office. As for the child deduction, the employee simply needs to write a statement to the employer stating that he wants to receive such a deduction. And the employer is obliged to provide it.

At the end of the year, the enterprise submits a 2-NDFL report on payments to individuals during the year, which indicates all the income of the individual, the amount of calculated and withheld tax and the amounts transferred to the budget.

Contributions to funds

The laws regulating contributions to funds include two groups of persons - policyholders and insured persons.

  1. Insurers are the sources of payments, individual entrepreneurs and legal entities that pay compensation to individuals under a trade agreement or a civil partnership agreement.
  2. Insured persons are individuals working under a TD or GPC agreement, who are paid remunerations and salaries.

Insurers (enterprises) monthly charge and pay contributions to the funds, thereby ensuring the rights of insured persons (individuals) to pensions, free medical care in government institutions, benefits in the form of sick leave, maternity leave and in the event of an industrial injury.

All fees are paid from the company's funds! That is, the enterprise bears expenses in the form of contributions in excess of the accrued remuneration, and does not deduct from the individual’s remuneration, as is the case with personal income tax.

Policyholders submit reports quarterly.

Contributions depending on the type of contract


 TD GPC agreement Lease contract
PFR pension + + -
FFOMS + + -
Social Insurance Fund (for disability) + - -
FSS injuries + -/+ -

Under GPC agreements, contributions for injuries are not paid, unless this is separately provided for by the GPC agreement itself.

No fees are charged or paid under lease agreements. It is worth noting that payments under the lease agreement are subject to personal income tax - do not forget about this!

Contributions to the Pension Fund and Social Insurance Fund (for disability)

Contribution rates to the Pension Fund and Social Insurance Fund (for disability) are established by Federal Law 212.

There is a so-called “basic tariff”. The contribution rate varies depending on the amount of payments and other remunerations on an accrual basis for an individual from the beginning of the year. This payout amount has limit value- “the maximum value of the base for calculating contributions.” Despite its name, it has not been included in the basic tariff since 2012. For 2013, the maximum base is 568,000 rubles. From 2014, the maximum base will be 632,000 rubles.

The 22% established by the Pension Fund is already in fact “preferential” - established for the period from 2012 to 2015. According to the law, if this benefit did not exist, you would have to pay 26% to the Pension Fund.

Additional contributions to the Pension Fund

Since 2013, additional contributions to the Pension Fund for harmful and dangerous types of work have been introduced.

Additional tariff - 1 was introduced for miners, workers in hazardous working conditions and in hot shops.

Additional tariff - 2 - for workers with difficult working conditions, female tractor drivers, locomotive crews, etc. (clauses 2-18 clause 1 of Article 27 173 of the Federal Law).

Privileges

There is only one general condition for benefits - contributions are not calculated above the maximum base!

1. Agricultural producers (including in the Unified Agricultural Economy, engaged in traditional economic sectors; folk crafts; small peoples of the North, Siberia and the Far East, engaged in traditional economic sectors).

2. Organizations that employ disabled people (provided that the share of disabled people is at least 50% and the share of payments in the salary fund is at least 25%).

3. Organizations engaged in social activities:

  • institutions created to achieve educational, cultural, medical and recreational, physical education, sports, scientific, information and other social goals
  • institutions for providing legal and other assistance to disabled people, disabled children and their parents, the only owners of whose property are public organizations disabled people

4. Regarding payments to disabled people (disabled people of groups 1, 2, 3).

Tariffs apply until 2014 inclusive

8. Media (organizations and individual entrepreneurs engaged in production, publication (broadcast) and (or) publication of media, including in electronic format, main view economic activity which are: activities in the field of organizing recreation and entertainment, culture and sports, publishing and printing activities, replication of recorded media).

The procedure for confirming the powers of organizations and individual entrepreneurs to produce, publish (broadcast) and (or) publish mass media, as well as maintaining a register of these organizations and individual entrepreneurs by the executive authority are established by law. The specified register is transferred to the authorities monitoring the payment of insurance premiums no later than the first day of the month following the reporting period (year). Organizations or individual entrepreneurs acquire the right to apply established rates of insurance premiums from the month of their inclusion in the register.

Tariffs apply until 2014

10. Engineering organizations that operate in the SEZ (with the exception of organizations that have entered into agreements with the SEZ management bodies on the implementation of technical innovation activities):

  • engineering and consulting services for preparing the production process and selling products (works, services), preparing the construction and operation of industrial, infrastructure, agricultural and other facilities
  • pre-design and design services (preparation of feasibility studies, design developments and other similar services).

The following conditions must be met:

1) the share of income from the sale of engineering services based on the results of 9 months of the year preceding the year of the organization’s transition to paying insurance premiums according to insurance premium rates is at least 90% of the amount of all income of the organization for the specified period;

2) the average number of employees is at least 100 people;

3) the organization has received a positive opinion from the expert council on technology-innovation special economic zones, created in accordance with the Federal Law of July 22, 2005 N 116-FZ “On special economic zones In Russian federation".

Tariffs apply until 2013

Pension Fund 22%
FFOMS 5,1%
FSS 2,9%

In 2014, this group of beneficiaries may disappear if appropriate changes are not made to the law on insurance contributions.

11. Skolkovo.

For 10 years from the date the company received the status of a project participant, starting from the first day of the month following the month in which it received the status of a project participant, the following insurance premium rates apply:

Insurance premium rates do not apply to a project participant from the first day of the month following the month in which the total profit of the project participant exceeded 300 million rubles.

For organizations that have lost the status of a project participant, insurance premium rates do not apply from the first day of the month in which the organization lost the status of a project participant.

10 years from the date of receipt of project status or until a profit of 300 million rubles is achieved. with a turnover of 1 billion rubles. in year

Pension Fund 14%
FFOMS
FSS

12. Payers of the simplified tax system for certain types of activities.

The list of activities is quite wide. Full list indicating OKVED can be found in the RSV and 4-FSS reports. To apply the benefit, the following condition must be met: the share of income from the preferential type of activity must be at least 70% of the total revenue of the enterprise.

13. Pharmacy organizations on UTII (on contributions for employees engaged in this type of activity).

14. Social, scientific, educational, medical non-profit organizations on the simplified tax system and carrying out activities in the field of social services to the population in accordance with the constituent documents, scientific research and development, education, healthcare, culture and art (activities of theatres, libraries, museums and archives) and mass sports (with the exception of professional sports, 70% of the income of which are grants, targeted income and income from the implementation of relevant preferential activities)

15. Charitable organizations on the simplified tax system.

16. Individual entrepreneurs using a patent (except for rental and retail trade).

Tariffs apply until 2013

Pension Fund 20%
FFOMS -
FSS -

Starting from 2014, the benefit was supposed to be abolished. However, there is now a project in progress that preserves this benefit until 2018.

The likelihood of its acceptance is high.

Contributions for injuries

All employers pay for employees employed under TD. The rate is set by the fund for the year, based on the professional risk class of the activity in which the enterprise is engaged: 0.2-8.5%

For individual entrepreneurs, the rate is set based on the type of activity that is listed as the main one in the Unified State Register of Individual Entrepreneurs. For legal entities - in the first year of work, based on the main type of activity in the Unified State Register of Legal Entities. In the subsequent ones - according to confirmation of the main type of activity based on the results of last year (must be submitted by April 15). The main type of activity for these purposes is the type of activity that has the largest share in the enterprise’s revenue.

Deadlines for payment of contributions and reporting

Payment of fees:

  • monthly until the 15th of the next month

Reporting:

  • 4-FSS - until the 15th day of the next month after the quarter
  • Pension Fund - until the 15th day of the second month following the quarter

If the deadline falls on a weekend or holiday, it is postponed to the next business day.

Reporting to the Pension Fund

  • Calculation of accrued and paid contributions for 3,6,9 months and a year (DAM). Information on accrued and paid contributions for the enterprise as a whole is indicated.
  • Personalized quarterly reporting (PQR). Information on payments, accrued and paid contributions for each employee is indicated.

Planned debt

Reports are generated in reporting periods(quarter), which end on the last day of the last month of each quarter.

And payment for last month of the reporting period is carried out before the 15th day of the next month. The result is “Planned debt”, statutory, which appears in the reporting in the “Debt” fields at the end of the reporting period.

An example of calculating an employee’s earnings taking into account contributions

Let's see how much it will cost the employer, for example, a manager with a salary under an employment contract of 20,000 rubles. per month. How much money will he receive in his hands, and how much should the company allocate funds?

Salary 20,000 rubles/month or 240,000 per year

On hand: 17,400 rubles/month or 208,800 per year

Personal income tax: 13% 2,600 rub./month or 31,200 per year

Contributions: (22+5.1+2.9+0.2)% = 30.2%

6,040 rub./month or 72,480 per year

Total: the company needs 26,040 rubles/month or 312,480 rubles/year.

To quickly estimate how much an employee will cost, just multiply the expected amount to be paid in person by 1.5.

The calculations given are made for the basic tariff and an injury rate of 0.2.

Pavel Orlovsky,
service analyst

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