What is the tax on OPS

Tax OPS is contributions for compulsory pension insurance, which accounts shall transfer to the pension Fund the employer for employees or contributions to a fixed amount of IP themselves.

Insurance premiums in 2014 for employers

Each employee costs the employer more than the monthly salary specified in the contract. If personal income tax (13%) from your earnings the employee pays on their own all pension and insurance contributions the employer pays out of pocket.

Every month from the employee's salary (the sum of salary, bonuses and other benefits), the employer is obliged to pay 22% to the pension Fund, 5.1% in the HIF, and 2.9% to the social insurance Fund. Thus, in addition to the salary given to the employee on his hands, another 30% is transferred to the budget. Payments to extra-budgetary funds, the employer shall before the 15th of the month following the reporting month. At a salary in excess of the limit value (in 2014 it is 624 thousand rubles) it makes contributions to the pension Fund at rates 10%.

These rules apply to all organizations and individual entrepreneurs with employees, regardless of the system of the taxation (OSNO, ENVD or STS). Some organizations set preferential tariffs of insurance premiums. For example, for it companies tariff in PFR is 8% and 4% in the HIF and 2% to the social insurance Fund. For certain types of activities for companies in the USN (for example, construction companies), the rate of PFR is 20%, contributions to the social insurance Fund are paid only for injuries. Benefits have the residents of "SKOLKOVO" - they pay only 14% to the pension Fund.

All accrued and paid contributions employers are required to provide quarterly reports to the FIU and the FSS.

Previously, all contributions to the pension Fund for employees up to 1967 was divided into two bills - the funded part of the pension (6%) and insurance part (16%). 2014, the payment of all insurance premiums shall be paid a single payment on insurance part based on the CSC 392 1 02 02010 06 1000 160).

2014 has also increased insurance premiums for the media at 2% and abolished benefits for engineering companies.

Insurance premiums in 2014 for entrepreneurs

SP do not pay themselves a salary, so they pay contributions in a fixed amount.

In 2014, the rules for payment of contributions of FE for themselves has changed, now their size depends on the size of the received income.

Contributions for individual entrepreneurs with income up to 300 thousand rubles, calculated according to the formula: 12 the minimum wage*26%. Given the fact that the minimum wage for 2014 is set at R. 5554, the contributions will be 17328.48 R. Thus, for small entrepreneurs ' contributions in respect of 2013 decreased by almost two times with 35667.66 R. in 2013

For PI with the sum of income more than 300 thousand rubles will be 12 minimum wage*26% + (income - 300 000)*1% but not more than 12 minimum wages *8*26% (142 026.89 R.).

The contributions of R. 17328.48 must be paid before the end of December 2014 at the FIU, even 3399.05 R. - transferred to the HIF.

1% of the amount of income exceeding 300 p. the PI must transfer before April 1, 2015 income Information PI of the FIU will receive from the tax authorities on the basis of declarations submitted.