The pension fund budget was formed from employer contributions as part of the Unified Social Tax (UST). The unified social tax introduced in 2001 combined separate payments paid by enterprises to three funds - the Pension Fund of Russia (PFR), the Mandatory Health Insurance Fund (MHIF), and the Social Insurance Fund (FSS). The UST rate at that time began to amount to 35.6% of the wage fund, which reduced the insurance contributions of organizations and employees by more than 3%. The basic rate of transfers to the Pension Fund remained the same and amounted to 28% using a regressive scale. After the Unified Social Tax came into force, Law No. 173-F3 “On Labor Pensions in the Russian Federation” was adopted on December 17, 2001, and Law No. 167-FZ of December 15, 2001 “On Compulsory Pension Insurance in the Russian Federation” was adopted. As a result, a savings element was built into the distribution mechanism of the pension system, as mentioned earlier, and the pension began to consist of three parts. The procedure for distribution of unified social tax in terms of pension contributions has also changed. The total tariff was 28%, it was divided into 2 parts: one part in the amount of 14% was sent to the federal budget to pay the basic part of the pension to current pensioners, and the second part - 14%, was sent to the Pension Fund and distributed into 2 more components. 8% of it was allocated to the insurance part and 6% to the funded part, but this only applied to persons younger than 1967. For men born over 1952 and women over 1956, all 14% was transferred to the insurance part of the pension. For men born between 1953 and 1966. and women born between 1957 and 1966. 12% was allocated to the insurance part and 2% to the savings part. However, this order lasted only until 2007. After 2007, changes were made to the law, as a result, the savings accounts of citizens born in 1967 have not been replenished with mandatory insurance contributions for the funded part of their labor pension since 2007 and to this day. Thus, at the current time, the accumulative part of the future pension is present for men younger than 1953 and women younger than 1957, inclusive, but since 2007, the accumulative part is replenished only for citizens younger than 1967. This means that about 30 million people (almost 40% of the country's economically active population at that time) were excluded from the funded pension insurance system. According to the Federal State Statistics Service, it was during the period from approximately 1950 to 1965 that there was a surge in the birth rate in the country. The first pensioners of this period will appear in 2012. By allowing citizens of this age to participate in the savings program, it was possible to slightly reduce the burden on the working population during the period when these people retire. But in this case, it is necessary to allocate more funds from the federal budget to actual pensioners for pension payments, for which the state is obviously not ready.

The introduction of the unified social tax caused a number of contradictions. The problems were as follows: since 2001, the income of the Pension Fund of the Russian Federation was generated from the received UST fees, the procedure for paying UST and the size of tariffs were regulated by the Tax Code. This means that decisions to increase pensions and decisions to change tax rates for the pension system were made by various departments, whose goals did not always coincide. The Unified Social Tax was entrusted with the task of not only acting as a source of financing the state’s social obligations, but also at the same time serving as a catalyst for the policy of legalizing the income of the population. In this connection, from January 1, 2005, the maximum UST tariff was reduced from 35.6% to 26%, including the share of pension revenues decreased by 8 points and amounted to 20%. Initially, the distribution was carried out as follows: for the funded part - 4%, for the insurance part - 10%, for the basic part - 6%. This order was fixed for the period from 2005 to 2007, later the interest was redistributed: 8% was allocated to the insurance part, 6% to the savings part, the base remained unchanged (described in detail in the previous paragraph). However, obligations to pay pensions to pensioners continued to increase. The reduction of the unified social tax led to a decrease in the funds received by the Pension Fund to ensure payments of the basic and insurance parts of the labor pension. As a result, the Pension Fund's dependence on federal budget funds has increased. So in 2007, the share of revenues from the federal budget in the total budget of the Pension Fund exceeded 50%. Expectations that a reduction in the UST rate would lead to the withdrawal of taxpayers’ wages from the “shadow” and compensate for the reduced tariff with new revenues did not materialize. It becomes obvious that the transition from the method of collecting the revenue part of the budget of the Russian Pension Fund (PFR) through insurance premiums collected by the PFR itself, to the payment of taxes (UST) has proven to be ineffective. And, as a result, the unified social tax has been abolished since 2011. All of the above changes are presented in Table 3.1.

Table 3.1

Social contribution rates from 1997 to 2012. in Russia 121

This is a serious innovation in the tax system. It was able to replace the previously existing taxes, which went to three state extra-budgetary social funds. Before the introduction of the Unified Social Tax, payers were required to provide separate reporting forms to each of the above funds, as well as make timely payments within the deadlines established by the relevant fund.

History of the Unified Social Tax

The idea of ​​introducing a single social tax (UST), which would cover everything, arose back in 1998, when the State Tax Service proposed creating a single unified tax base, transferring all accounting and control functions to a single department. However, in those years this plan remained unfinished, so it had to be frozen. 2 years later, the second part of the Tax Code of the Russian Federation was adopted, as well as the Federal Law of 09/05/2000. From 01/01/2001, a new procedure for calculating and paying contributions to social extra-budgetary funds of the Russian Federation came into effect. Chapter 24, part 2, spoke about the introduction of the unified social tax. The tax, as well as taxes to the Social Insurance Fund and compulsory health insurance funds, were consolidated as part of the Unified Social Tax in order to mobilize funds for the implementation of citizens' rights to pension and social security, as well as proper medical care. In addition to this, a certain procedure was established for contributions to compulsory social insurance against industrial accidents and occupational diseases.

UST: essence and characteristics

The transition to an open market economy in Russia was marked by fundamental changes in the financial system, when off-budget funds began to be disconnected from the national budget system. Due to the budget deficit, inflation, decline in production, growth of unforeseen expenses and other circumstances, the formation of extra-budgetary funds has become one of the most important elements in updating the mechanisms of activity of social service institutions. As mentioned earlier, the unified social tax was introduced after the entry into force of the 2nd part of the Tax Code of the Russian Federation. In general, UST is a tax designed to replace all insurance contributions to the above-mentioned funds, but without contributions to insurance against accidents and occupational diseases, which must be paid regardless of UST.

In 2010, the Unified Social Tax was abolished, and was replaced by insurance premiums, which, however, were not much different from the latter. Significant differences between the unified social tax and insurance premiums were the payment of taxes: previously, citizens paid through the tax service, but with the arrival of insurance premiums, they began to pay taxes to extra-budgetary funds. In addition, tax rates were slightly changed. However, on January 1, 2014, a proposal was made to return to the old UST scheme, which was in force until 2010.

Objects of taxation

For taxpayers of the 1st group, the objects of taxation are all accrued payments, as well as remunerations, bonuses and other income, including payments under civil contracts, copyright and licensing agreements, and, finally, payments intended to provide financial assistance. It is worth noting an interesting fact that all of the above income may not be subject to taxation if they were paid from the profit that was in the remaining account of the organization.

For entrepreneurs, the objects of taxation are all income that they receive from their business/professional activities, but minus the costs associated with their extraction.

Finally, we will say that the objects of taxation do not include various payments, the subject of which is the transfer of ownership rights to property or the transfer of temporary use of property. For example, such agreements may be a purchase and sale agreement and a rental agreement.

Tax base for UST

Based on the objects of taxation established by law, the tax base is formed. For employers it is determined:

• all kinds of remunerations and payments made in accordance with labor legislation;
• payment under civil contracts;
• income from copyright and licensing agreements;
• various payments to provide financial assistance and other gratuitous payments.

When the tax base is determined, all income that is in one way or another accrued to workers by their employers in cash or in kind, as well as under the guise of social, material and other benefits, is taken into account, minus non-taxable income, which we will talk about later. When UST is accrued, taxpayers-employers are required to determine the tax base for each employee separately throughout the entire tax period. The tax base of entrepreneurs is the generalized amount of income that is subject to taxation and was received by them during the tax period, excluding expenses not related to their extraction. Income received by employees in kind (goods, services) must be taken into account as part of taxable income, based on their value/cost, which is determined under Art. 40 of the Tax Code of the Russian Federation, based on market tariffs and prices.

Payments not included in the tax base

These include the following:

• government benefits;
• compensation upon dismissal;
• travel expenses;
• compensation for damage caused to health;
• compensation for the use of personal belongings of employees;
• all kinds of compensation for athletes;
• other types of compensation;
• provision of free food;
• income received by members of the peasant household;
• reimbursement of expenses for improving the professional level of workers;
• contributions for compulsory/voluntary insurance of workers;
• material payments to state employees;
• one-time financial payments;
• free housing;
• incomes of members of the few peoples of the North;
• other payments established by Art. 237 Tax Code of the Russian Federation.

Payers

The UST payers will be the same persons who pay contributions to extra-budgetary funds. Essentially speaking, there are now only 2 groups of payers, where the first includes employees, organizations, entrepreneurs and corporate entities that have civil legal capacity, and the second includes self-employed citizens (lawyers, notaries, tribal communities of the few peoples of the North engaged in traditional farming and others).

If taxpayers belong to both categories, then they pay taxes on two grounds. For example, an individual entrepreneur who uses the labor of hired workers is obliged to pay UST on income received from business activities, as well as on accrued payments in favor of his workers. Notaries, detectives and security guards who are engaged in private practice do not belong to a separate class of payers for the reason that they are already included in the group of “individual entrepreneurs”, which is enshrined in paragraph 2 of Art. 11 of the Tax Code of the Russian Federation.

Unified Social Tax rate in 2013 and 2014

In Russia, there is a gradual increase in the tax burden, which is caused by the “aging of the nation”, and subsequently by a drop in the number of able-bodied and working citizens. Of course, the older generation needs to be treated and pensions regularly paid to these people. Nowadays, individual entrepreneurs and other self-employed citizens pay the lowest insurance premiums. They pay a fixed premium, which is noticeably lower than the “average” employee who works for someone else. As for the actual interest on insurance premiums (UST), in 2013 they amounted to 30% of wages. Plus, since 2012, an additional rate of 10% has been withdrawn for wages over 512 thousand rubles, 568 thousand in 2013 and is expected for wages over 624 thousand in 2014. Unified Social Tax in 2014 is expected to rise to 34% . Due to a sharp increase in rates in 2010, which increased by 8% (from 26% to 34%), most small businesses went into the shadows, as they were unable to bear such a significant burden on their business.

How to calculate UST?

The UST calculation in 2014 is carried out according to the following algorithm:

1. First, it is necessary to determine the tax base, which is the amount of income of an individual. It can be received by him as a salary (that is, under employment contracts) or under the guise of other payments issued under civil contracts: royalties, rewards for performing work, etc. In addition, UST payers will be both organizations and individual entrepreneurs who use the labor of hired workers.

2. The next step is to determine the tax rate. It has a regressive scale, in which less interest is deducted from a larger amount. For the bulk of payers, the total percentage will be 30% (for incomes from 1 to 624,000 rubles): Unified Social Tax contributions to the Pension Fund of Russia - 22%, to the Mandatory Medical Insurance Fund - 5.1%, to the Social Insurance Fund - 2.9%. On top of the limit amount (624 thousand) 10% will be withheld.

3. Match your salary with the desired group (<624000<) и просто умножьте вашу сумму на определенный процент. На этом все, ваш индивидуальный расчет ЕСН окончен.

Tax periods

The tax period is 1 calendar year. At the same time, for the 1st group of taxpayers there are also reporting periods (quarter, 6 and 9 months). For group 2 there are no such periods. At the end of the tax season, taxpayers must file a tax return.

Typical UST accrual transactions

UST. Postings for its accrual

Tax benefits

According to Russian tax legislation, it was established that the following organizations and persons were exempt from paying tax (before the abolition of the unified social tax in 2010):

1. In organizations, the UST accrual is not withheld from payments and other remunerations that during the tax period do not exceed 100 thousand rubles for each individual who is a disabled person of group I, II or III.
2. The previous principle also applies to the following categories of taxpayers:
   • For public organizations of disabled people (NOI). In this category, taxes are not withheld if at least 80% of the participants are disabled people and their legal representatives. This also applies to their regional branches.
   • For institutions where the authorized capital is formed from deposits (OI), the average number of which [disabled people] is at least 50%. Plus, the share in wages should be at least 25%.
   • Organizations that were created to achieve social goals, including assistance to people with disabilities, disabled children and their parents. It is worth noting that the owners of the property should only be POOs.
3. Individual entrepreneurs and lawyers with disability status of groups I, II or III. Income from their business/professional activities must also not exceed 100 thousand rubles during the tax period.

Nowadays, a preferential percentage of unified social tax (insurance contributions) is also present. For example, in 2013, the preferential rate was 20% in the Pension Fund, the Social Insurance Fund - 0%, the Compulsory Medical Insurance Fund - 0%.

Prerequisites for returning to the unified social tax

For many, the information about the refund did not seem surprising, because the Unified Social Tax was an important component of the tax system of the Russian Federation in the 2000s. Most experts cite the fact that the main reasons for the return to the unified social tax was that the replacement of the unified social tax with insurance contributions, the scale of which changed in favor of a more regressive one and an increase in the rates of mandatory contributions from 26% to 34% of the payroll (payroll fund), did not provide balance of the pension system, but only led to an increase in the tax burden and various administration complications. From this we can conclude that a return to the unified social tax will most likely be received favorably by business (especially small ones), and the system itself will suit both the state and business. In 2010-13 all entrepreneurs were forced to contact three (!) bodies, which, in turn, increased the cost of accounting.

It is also not profitable for the country to maintain an increased staff of civil servants, which complicates the control of the financial activities of entrepreneurs. In addition, we have already mentioned that due to sharp increases in rates, many small companies have gone into the shadows. So for now, only positive changes are predicted. On the other hand, in 2014 the rate of social payments was increased, because the unified social tax is now 34% (regular) and 26% (preferential), which will not make businessmen very happy.

Conclusion

Quite a long time has passed for the UST taxation system to become close and understandable to all taxpayers. Meanwhile, it is worth noting that certain provisions in the Tax Code of the Russian Federation require additional improvements and clarifications. The abolition of the unified social tax did not have a negative impact on the tax system, however, the practice of introducing insurance contributions did not bring any improvements, increasing the current rate of unified tax. Currently, unified tax rates are 34% and 26% for the bulk of payers and beneficiaries, respectively, which is not very friendly to entrepreneurs . However, it is worth noting that UST is a good alternative to insurance premiums, which can improve the tax situation in the country.

The unified social tax was in force in Russia until 2010, after which it was decided to abolish it. However, already in January 2016, rumors appeared that all employees would again pay it. Six years ago it was replaced with several payments. This introduction forced the payment of separate insurance premiums credited to the Federal Budget, the Compulsory Medical Insurance Fund, the Social Insurance Fund and the Pension Fund of the Russian Federation. Through these payments, the right of every citizen to state provision of a pension, medical care and social security is realized. Previously, it amounted to 26% of the salary of each employee. And they replaced it with 22% in the Pension Fund, 3% in the Social Insurance Fund and 5% in the Compulsory Medical Insurance Fund.

Social single tax, what does this concept mean?

The unified social tax is the amount that is required to be paid from their income by every employee in an organization or working for an individual entrepreneur. It is from this that, upon reaching a certain age or the occurrence of a particular incident, the rights to insurance, pension, and medical care are realized. Taxpayers pay the amount in the established amount, in accordance with the Tax Code of the Russian Federation, from payments under an employment contract or from remuneration under a civil law contract.

Who are recognized as payers of this tax?

Taxpayers of the unified social tax are all persons who have a job. However, persons making any payments to individuals, individual entrepreneurs, organizations, enterprises (employers), as well as individual entrepreneurs who are engaged in private practice must directly accrue and pay the unified social tax.

What is subject to the unified social tax?

The Tax Code specifies two objects of taxation under the unified social tax, which the payer needs to know in order to pay them. We are talking about payments specified in the employment contract and about remuneration intended for individuals under civil law documents (on the performance of work, provision of services, copyright agreements).

One of the chapters of the Tax Code of the Russian Federation (clause 3, Article 236) states that payments that do not reduce the tax base for taxes on income or profit are not included in the objects for payment and are not recognized (therefore, no refund is provided for them). Therefore, there is no need to pay them.

Unified social tax rate in 2018

Since the Unified Social Tax has not yet been returned, this means that this rate and payments must be calculated taking into account all three deductions. The Pension Fund calculations must be carried out taking into account the 22 percent rate. Next, the second contribution is to the Russian Insurance Fund - 2.9%. You also need to transfer funds to the Medical Insurance Fund - 5.1%. If these three payments are combined and replaced with one new one, then most likely they will simply be added together, and you will have to pay about 25-30%.

Payment based on income - how to calculate?

To calculate how much you need to pay for the individual components of the single social contribution, you need to know the exact salary. Let’s say if it is 20 thousand rubles, then you need to pay 22% of the salary to the Pension Fund - 4400 rubles. In this case, you need to pay 1020 rubles to the FMS. A rate of 2.9% for the Social Insurance Fund means that you need to pay 580 rubles there.

Is it deducted from employees' salaries?

The answer to this question is the following: employers pay a single social tax, but it is calculated from the salary of employees. Therefore, when you are offered a salary, it is better to calculate on a cheat sheet how much you will be paid net.

Information for entrepreneurs and employers

It was also accrued on the employee’s salary. What tax was replaced by the unified social tax?

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From January 1, 2010, the Unified Social Tax was abolished. Ch. 24 of the Tax Code of the Russian Federation, which contained general provisions relating to this tax, has lost its legal force.

Enterprises paid the last advance payment under the Unified Social Tax before January 15, 2010. So they paid off the budget for this tax. After this, desk checks began.

Video: abolition of the unified social tax in Russia. Expert opinion. Part 1

The information obtained during these audits was transferred by the tax authorities to the Pension Fund of the Russian Federation, which was now “responsible” for paying contributions.

What has replaced the single social tax since the beginning of 2010? Instead of UST, employers must now pay contributions:

1. Pension Fund. Here everything is the same as before - there are separate deductions for persons born before 1966 and persons born after 1967.
2. Social Insurance Fund.
3. Compulsory health insurance fund. There is a “ramification” here for the payment of contributions to the federal and territorial funds.

Now the employer will fill out one less payment document, since payments to the federal budget have disappeared.

Previously, the Unified Tax was levied as a single tax amount and then distributed among the funds. Now you have to pay separately for each fund. The abolition of the unified social tax led to an increase in the interest rate on contributions.

The UST accounted for 26% of the wage fund at the enterprise. The transition to insurance premiums on funds led to an increase in the tariff to 30% of the salary fund. In 2019, it is planned to increase to 34%.

In addition, the UST rates had a regressive scale - that is, the greater the amount of total income for the year, the smaller the amount of contributions will be paid. Now the rates for everything are fixed.

This increase caused a negative reaction among entrepreneurs with employees and among individuals engaged in private practice.

Pension Fund

Rates for contributions to the Pension Fund, as well as to other funds, began to rise from the beginning of 2010.

Taxpayers who apply the general tax regime contributed 20% of their payroll to this fund in 2010. From 2011 onwards the contribution rate is 26%.

Taxpayers applying preferential tax regimes, such as the simplified tax system and UTII, paid 14% of the wage fund in 2010, and in 2011 and beyond it was already 26%.

For payers of the single agricultural tax, the rate of contributions to the Pension Fund increased gradually every year:

• in 2010 – 10.3% of the wage fund;
• in 2011 and 2012 – 16%;
• in 2013 and 2019 – 21%.

For residents of special economic zones in our country, the rate also increases smoothly:

• in 2010 – 14% of the payroll;
• in 2011 and 2012 – 16%;
• in 2012 and 2013 – 21%

For taxpayers whose main activity is the production of agricultural products, the rates for contributions to the Pension Fund are as follows:

• in 2010 – 15.8% of the payroll;
• in 2011 and 2012 – 16%;
• in 2013 and 2019 – 21%.

In 2019, all taxpayers, without exception, are required to pay 26% of the wage fund at their enterprise to the Pension Fund. There will be no benefit in paying fees.

Contributions to the Pension Fund are intended to form pension savings for citizens of our country. This responsibility rests with the employer.

FSS

The Social Insurance Fund is the social insurance fund for the population of our country.

This is a state extra-budgetary fund in which funds are accumulated to pay for sick leave for various reasons:

• on motherhood;
• due to illness;
• on occupational diseases and industrial accidents;
• providing beneficiaries with vouchers for treatment;
• and other things that are included in the functions of the FSS.

In 2010, contributions to the Social Insurance Fund were paid only by taxpayers applying the basic tax regime. Since 2011, the contribution rate has been 2.9% of the labor fund.

For taxpayers who pay the unified agricultural tax and for residents of special economic zones, the rates for paying contributions to this fund increased gradually:

• in 2010 – 0% of the salary fund;
• in 2011 and 2012 – 1.9%;
• in 2013 and 2019 – 2.4%.

Since 2019, all taxpayers are required to contribute 2.9% of their salary fund to the social insurance fund.

Video: abolition of the unified social tax in Russia. Expert opinion. Part 2

Compulsory medical insurance

MHIF is a compulsory health insurance fund; it is also a state and extra-budgetary fund of our country. It was created to finance medical care for the population.

Thanks to the funds that employers transfer to this fund, every citizen of our country has the right to receive free medical care.

This fund is divided into federal and territorial. Employers contribute funds to both of these funds, thereby creating funds to ensure “free” medical care. service.

The Federal Fund was created to control the provision of free medical care at the state level.

Various state programs are created using this extra-budgetary fund. In addition, the main function of this fund is to regulate funds in territorial funds.

Information on all insured persons in our country, as well as on all medical institutions that provide free medical care under the compulsory insurance program, is located in this fund.

The territorial fund regulates the distribution of funds under the compulsory health insurance program in each constituent entity of the Russian Federation.

The MHIF of each subject of the Russian Federation reports to the federal fund for the distribution of funds among medical institutions.

Employers contribute to both of these funds as a percentage of the payroll.
In 2010, after the abolition of the Unified Social Tax, funds were contributed to the Compulsory Medical Insurance Fund only by taxpayers applying the main tax regime.

They contributed 1.1% of the payroll to the federal fund, and 2% to the territorial fund. Since 2011, all other taxpayers began to make contributions.

Since 2011, “simplified” and “imputed” people have been paying 2.1% and 3%, respectively, to the federal and territorial funds.

For residents of special economic zones, as well as for those who pay agricultural tax, the increase in tariffs for these contributions occurred gradually:

• in 2011 and 2012 – 1.1% and 1.2%, respectively, to the federal and territorial Compulsory Medical Insurance Fund;
• in 2013 and 2019 – 1.6% and 2.1%.

From 2019, all taxpayers will contribute 2.1% of the payroll to the federal fund and 3% to the territorial fund to the Compulsory Medical Insurance Fund. That is, the total amount of contributions to the Compulsory Medical Insurance Fund is equal to 5.1% of the payroll.

Consequences of replacement

In what year was the unified social tax abolished? In 2010 it was no longer paid. Over almost 5 years of the existence of compulsory insurance premiums, they have not justified themselves.

Firstly, the amount of deductions has increased significantly, thereby increasing the tax burden on economic entities.

From 2019, all taxpayers will pay the same tariffs for contributions to the Fund and extra-budgetary funds.

Beneficiaries will also have their rate increased from 20% to 26% of the payroll. This is due to the fact that the number of working-age population is declining - every year there are more and more pensioners who need to be supported at the expense of working citizens.

This is what determines the increase in the overall tariff rate to 34%.

When the unified social tax was paid, it was deducted in a lump sum from the salary fund. There were payments from which the unified social tax was not deducted. Now these payments are included in the wage fund.

Consequently, the deduction base has increased, which also led to an additional burden on taxpayers.

Every year the maximum amount of payments from which deductions occur increases. In 2019, this amount was 624,000 rubles.

From 01/01/2014, employers who have harmful or dangerous production must transfer additional payments to employees who work in such conditions.

These payments amount to 6% and 4% of the employee’s salary, respectively, depending on the hazard class. These contributions go to the Pension Fund, thereby compensating for the early retirement of such workers.

This did not happen when paying UST. Generally speaking, employers have only negative impressions of such a replacement.

In this regard, experts predict the imminent return of the UST as a tax. It is not yet clear how the transition will take place, and whether it will be advisable, but the insurance premiums have not been justified.

Video: abolition of the unified social tax in Russia. Expert opinion. Part 3

Experts believe that the main reason for returning to the unified social tax is the unjustification of insurance premiums as a replacement for the unified social tax. Despite the transition from a regressive rate to a constant one.

Unified social tax usually defined as an economic term that is used in the field of taxation. This tax is collected to ensure that workers’ right to receive free medical care in appropriate institutions is realized. In addition, through the unified social tax, the right of citizens to state pension provision and social security is realized. The tax is credited with the active participation of budgetary and extra-budgetary funds.

Components of the unified social tax

The single social tax has several very important elements:

1. Directly taxpayers.
2. An object that is subject to taxation.

This also includes the tax base, tax benefits, periods - tax and reporting, the rate that applies to the tax; the procedure according to which payment is calculated and the time frame within which this must be done.

Calculation of the single social tax

The amount that characterizes the single social tax is calculated every month. Paragraph 2 of Article 243 of the Tax Code of the Russian Federation states that it is necessary to pay monthly advance payments. Their size is determined based on the amounts that were accrued for a specific month. However, there is an important fact from which you need to start. Since the amounts earned by the taxpayer may vary, it is necessary to periodically adjust the tax rate.

Thus, when determining the tax, it is adjusted taking into account the values ​​of the amounts that were received earlier. This is just one of the points when calculating the unified social tax. Another determining indicator is the possibility of reducing taxes when increasing payments to an employee. It follows that the tax must be calculated for each person separately.

Who pays the single social tax?

Taxpayers are generally considered to include:

• Persons involved in payments to individuals;
• Organizations of various types;
• Individual entrepreneurs;
• Individuals who cannot be considered individual entrepreneurs;
• Individual entrepreneurs, lawyers, doctors who have their own practice.

Unified social tax in 2016

Single social tax rate

In 2015, the Government of the Russian Federation did not change the rates of the unified social tax in relation to insurance payments. The amount of contributions to the Pension Fund is 22%, to the Social Insurance Fund – 2.9%, to the Mandatory Medical Insurance Fund – 5.1%.

The law on the country's budget for 2015 allows us to talk about several qualitative changes. The number of organizations that are allowed to submit insurance reports electronically is increasing. Further, it is prohibited to round the amounts of insurance payments - this mainly concerns rounding down. Since 2015, a new mechanism has been in place to determine the amount of the single social tax. It is based on the average salary for 12 months, as well as on the increasing coefficient established by the Government of the Russian Federation.

Example of a declaration for a single social tax

The tax base for the unified social tax for 2015 for citizen Abramov was 50,000 rubles. He needs to apply those rates that correspond to the tax base up to 280,000 rubles.

Line 500 must be filled in as follows:

in column 3 – 10,950 rubles. (RUB 150,000 5 7.3%),

in column 4 – 1200 rubles. (RUB 150,000 5 0.8%),

in column 5 you need to indicate 2850 rubles. (RUB 150,000 5 1.9%).

Line 600 should contain the following values:

in column 3 – 7300 rub. (RUB 100,000 5 7.3%),

in column 4 – 800 rubles. (RUB 100,000 5 0.8%),

in column 5 you need to indicate 1900 rubles. (RUB 100,000 5 1.9%).

Information in line 700 need to be calculated as the difference between lines 500 and 600 for the given graph. The values ​​determine the amount of UST for 2015. If there is no benefit, then the values ​​​​in line 700 will correspond to the indicators in line 500.

By line 800 it is necessary to determine the amount of advance payments that were accrued for 2015. Advance payments should be handled by a specially appointed commission. Line 810 must be completed by lawyers. The individual entrepreneur does not need to fill it out; you can simply put a dash in it.

The positive difference between the tax amount accrued for the year (line 700) and payments paid during the year (line 800) must be paid no later than July 15, 2015. The required amount must be entered in line 900.Line 1000 intended for heads of peasant (farm) households. Individual entrepreneurs do not fill it out.

Example of calculating the unified social tax

The employee's salary is 100,000 rubles per month. During the period from January to July, he earned 700,000 rubles. Unified Social Tax 30%, that is, 210,000 rubles. In August, the salary reached 800,000 rubles. 11,00 rubles are calculated at 30% and the tax is 3,300 rubles. In total, a tax of 213,300 rubles was paid for 711,000 rubles. Then for 89,000 we calculate 10% each, so we get 8,900 rubles. In total, 222,200 rubles were paid to the Unified Social Tax for August. From September to December, wages amounted to 400,000 rubles and the Unified Social Tax is 40,000 rubles. And in just one year, transferred in the form of unified social tax is 262,200 rubles.

If there were no calculations on a regressive scale, then the tax to the Pension Fund for 12 months would be 360,000 rubles. The difference is 97,800 rubles. The benefit is obvious.

It is the Unified Social Tax that differs from other taxes in that it has a regressive calculation scale. This cannot please both employers and taxpayers.