The UST (or the Unified Social Tax) operated in Russia until 2010. Later it was replaced by insurance premiums for employees, but the essence of this salary tax remained the same.
Insurance premiums
Every month the employer is obliged to transfer insurance premiums for each of his employees. They are paid in addition to the monthly salary and at the expense of the employer. In this they differ from the personal income tax of 13%, which the employee pays monthly out of his pocket, and the employer acts only as a tax agent and transfers this money to the budget.
Previously, the employer paid contributions as a single payment for the UST, which mobilized citizens' funds for their future pension provision, social insurance and medical assistance. The tax rate was 26%. After the abolition of the UST, insurance premiums began to be paid separately to the Pension Fund of the Russian Federation, FSS and FFOMS. But this did not change the essence of the deductions. Since 2011, the total amount of contributions has increased to 34% due to the growth of pension contributions. This led to an increase in gray payments and a decrease in tax collection, then it was decided to reduce insurance premiums. In 2013-2014. their size was 30% of the employee's official salary.
Distribution of insurance premiums
Insurance premiums are distributed as follows. 22% of the employee's salary goes to the Pension Fund, this money is recorded in the personal pension account of citizens and subsequently serves as the basis for the formation of their future pension. Previously, these funds were distributed to the funded and insurance parts of the pension, but now all payments are credited to the insurance part. To preserve the funded part, the employee must transfer his savings to the Non-State Pension Fund.
5.1% is transferred for medical insurance of employees (in the FFOMS). Another 2.9% goes to social insurance in the FSS. This fund, in particular, is responsible for insurance payments for temporary disability and maternity leave. Such tariffs are valid until the employee reaches an annual income level of 624 thousand rubles. When this amount is reached, the employer pays 10% to the FIU, and the remaining payments reach 0%.
Some employers have premium benefits. They pay salary taxes to the Pension Fund of the Russian Federation at a rate of 20%, but they do not pay to the FFOMS. These are, for example, pharmacies on UTII, companies and individual entrepreneurs on the simplified tax system, engaged in construction, food production, clothing production, etc.
In this case, it does not matter whether the employee works under an employment contract, or performs work under a civil law or copyright contract. All contributions to the Pension Fund and FFOMS are transferred in full. The only thing is that the employer in this case is not obliged to make payments to the FSS (but, nevertheless, he can do it).
The form of ownership of the employer does not matter either. Individual entrepreneurs, LLCs, and OJSCs pay salary taxes in accordance with the established procedure.
Calculation of insurance premiums
For example, the official salary of an employee is 25,000 rubles. Every month (by the 15th day following payments), the employer must transfer 22% to the Pension Fund of Russia (25,000 * 0.22) or 5500 rubles, 5.1% to the FFOMS (25000 * 0.051) or 1275 rubles. and 2.9% in the FSS (25000 * 0.029) or 725 p.
It turns out that the cost of the monthly maintenance of each employee is 30% more expensive for the employer than his salary.
