Advice 1: 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.
What is the tax on OPS

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.

Advice 2 : How to pay taxes to the pension Fund the individual entrepreneur

Fixed contributions to the pension Fund mandatory for the payment of all of Executive. With 2014 not only traditionally changed the size of the contributions (this year - down to the R. 20728), but the General order of payment.
How to pay taxes to the pension Fund the individual entrepreneur
You will need
  • money.
  • - registration number to the FIU;
  • - INN;
  • - filled payment order for the payment of contributions;
  • - information on income received in 2014
All entrepreneurs, regardless of income, have until the end of 2014 to pay fixed contributions to the pension Fund. In 2014, their size is 20 728 p. (including contributions to the HIF). These contributions can pay quarterly or in one payment at the end or the beginning of the year. In order to be able to reduce the tax on the premiums, it is better to pay them quarterly.

To pay the fees, you can own the settlement account of IP (via Internet banking) or by cash through the Sberbank.
The next step is to calculate the profitability for the year. The procedure is as follows:
- BASED on includes all income, taxable personal income tax;
- STS - income, expenses not accounted for;
- imputed income - imputed income, not an actual turnover;
- PSN - potentially possible income.
If the SP combines several modes of taxation, and the revenues must be summed.

To submit the income information to the FIU is not necessary, they will be sent to the tax authority. However, if the taxpayer does not submit the tax Declaration on the income until April 30, 2015, the FIU will recalculate the contributions to the maximum size - 142 027 R.
If the profit calculations of FE showed that the size of its annual yield was in the range of 300 thousand rubles, then in addition to 20 728 p., to pay to the pension Fund don't need anything else.
If the income of the entrepreneur was more than 300 thousand rubles., that until April 1, 2015, he must pay to the pension Fund 1% of the sum from above 300 thousand. it must be Done before 1 April 2015 for example, the UI income for the year amounted to 1 million rubles Surcharge to the pension Fund for the year will be (1 500 000 - 300 000)*0,01 = 12 000 R.

The maximum amount of insurance payment cannot exceed 142 027 thousand rubles (taking into account fixed payment 20 728 p.) This amount corresponds to the annual income of an individual entrepreneur in the amount of 12.4 million p. Thus, SP is having a turnover of more than 12.4 million rubles., can increase their turnover without increasing the size of contributions.
Pension contributions in the insurance and funded part of pensions from 2014 are not separated. Their needs to be paid in one payment, putting KBK— 392 1 02 02010 06 1000 160 (the insurance part). FIU will allocate pension contributions to the insurance and funded parts.
Useful advice
Paid in the reporting period, contributions can reduce taxes:
for IP on the imputed income without employees - 100%;
for IP on the imputed income to employees - not more than 50% on the premiums paid for employees;
- for individual entrepreneurs without employees - the whole amount of insurance contributions;
- for individual entrepreneurs with employees – no more than 50%.

Advice 3 : Insurance premiums for workers: major changes in 2016

Every employer is required monthly contributions for employees in FIU. In 2016 there will be changes in pension legislation that need to be considered when paying contributions.
The contributions to the pension Fund for employees


Tariffs of insurance contributions to FIU in 2016

The base rate on which premiums are paid for employees, will remain in 2016, the same: he will be 22%. At this rate of pay employers contributions on the basis of not having the benefits in the application of the simplified taxation. In 2016 remain incentives for small business and individual sectors of the economy. In particular, the construction industry, food processing, textile production, consumer services, etc.

Separately, the employer makes contributions to medicine in the HIF in the amount of 5.1%. A separate category of small businesses don't have to pay these contributions.

Traditionally in 2016 will change the maximum amount of contribution. Until the employee's salary limit in 796 thousand rubles contributions to the pension Fund are made at the basic rate (maximum 22%). Once the limit is reached, contributions are paid at the rate of 10%. For comparison, in 2015, the limit is set at 711 thousand.

A new limit is important not only for employers but also for those who are planning maternity leave in 2017. Because it determines the maximum amount of maternity benefits and child care.

Change CSC for insurance contributions to the pension Fund in 2016

In 2016 will be modified CSC for the payment of insurance premiums. New CSC will be published on the website of the FIU in early 2016.

Before 2016, the pension contributions were paid to one BCF. Under the new rules the accountant will transfer the contributions for a different KBK: the ultimate base to 796 thousand rubles (39210202010061100160) and over the limit of 10% (3921 0202010061200160).

Will also change the CSC for fines not paid on time insurance premiums, interest on insurance premiums. In the 14-17 discharges will need to prescribe 2100 instead of 2000. KBK on penalties in 2016: 39210202010062100160.

If the company receives contributions on the old CSC, payment will not be credited and will be required to pay contributions again and also pay penalties for late payment.

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