The tax on OPS is contributions to compulsory pension insurance, which the employer is obliged to transfer to the Pension Fund on a monthly basis for employees, or contributions in a fixed amount to an individual entrepreneur for himself.
Insurance premiums in 2014 for employers
Each employee costs the employer more than the monthly salary specified in the contract. If the employee pays personal income tax (in the amount of 13%) from his earnings on his own, then the employer pays all pension and insurance contributions out of his own pocket.
Every month from the employee's salary (from the amount of salary, bonuses and other payments), the employer is obliged to transfer 22% to the Pension Fund, 5.1% to the MHIF, and 2.9% to the Social Insurance Fund. Thus, in addition to the salary that is given to the employee, another 30% is transferred to the budget. The employer must make payments to extra-budgetary funds by the 15th day of the month following the reporting one. When the salary exceeds the maximum value (in 2014 it is 624 thousand rubles), he transfers contributions to the Pension Fund of Russia at 10% tariffs.
These rules are applicable to all organizations and individual entrepreneurs who have employees, regardless of the taxation system (OSNO, UTII or STS). Some organizations have preferential insurance premium rates. For example, for IT companies the tariff in the Pension Fund is 8%, 4% in the MHIF and 2% in the FSS. For certain types of activities for companies on the simplified tax system (for example, construction companies), the rate in the PFR is 20%, contributions to the FSS are paid only for injuries. Skolkovo residents also have benefits - they pay only 14% to the PFR.
For all assessed and paid contributions, employers are obliged to submit quarterly reports to the Pension Fund of Russia and the FSS.
Previously, all contributions to the PFR for employees up to 1967 were divided into two payments - the funded part of the pension (6%) and the insurance part (16%). Since 2014, all insurance premiums are paid by a single payment for the insurance part (at KBK 392 1 02 02010 06 1000 160).
Since 2014, insurance premiums for the media have also increased by 2% and benefits for engineering organizations have been canceled.
Insurance premiums in 2014 for individual entrepreneurs
Individual entrepreneurs do not pay their own salaries, so they pay contributions in a fixed amount.
In 2014, the rules for paying contributions to individual entrepreneurs for themselves changed, now their size depends on the amount of income received.
Contributions for individual entrepreneurs with income up to 300 thousand rubles. calculated by the formula: 12 minimum wages * 26%. Taking into account the fact that the minimum wage for 2014 is set at 5554 rubles, the amount of contributions will be 17328.48 rubles. Thus, for small entrepreneurs, the amount of contributions in relation to 2013 decreased almost twice from 35667.66 rubles. in 2013
For individual entrepreneurs with an income of more than 300 thousand rubles. will amount to 12 minimum wages * 26% + (income - 300,000) * 1% but not more than 12 minimum wages * 8 * 26% (142,026.89 rubles).
Contributions in the amount of 17328.48 rubles. must be paid by the end of December 2014 to the Pension Fund of the Russian Federation, another 3399.05 rubles. - transfer to the MHIF.
1% of the amount of income over 300 rubles. The individual entrepreneur is obliged to transfer before April 1, 2015. The individual entrepreneur will receive information on income from the tax authorities on the basis of the submitted declarations.
