What tax does the unified social tax relate to? Unified social tax. What is the object of taxation

The Unified Social Tax (UST) is a concept used in taxation. At its expense, employees’ right to free care in certain medical organizations is realized. It also allows workers to count on state pensions and social benefits.

There is a possibility that this type of taxation will be returned this year.

Who should make contributions to the unified social tax?

Taxpayers are everyone who has a job.

Everyone who is obliged to pay social tax is usually divided into two groups:

1. All persons who make payments to individuals, individual entrepreneurs, various types of organizations and enterprises, individuals who are not individual entrepreneurs.
2. Individual entrepreneurs engaged in private practice.

What is the object of taxation

The objects of taxation under the unified social tax are slightly different for taxpayers of the first and second subgroups.

For those persons who belong to the first group, the object of taxation will be all payments made to individuals under various contracts (both labor and all types of civil contracts).

For persons belonging to the second group, the object of taxation will be all types of income from work after deducting certain expenses.

Social tax rate, calculation example

The entrepreneur is obliged to contribute funds to the pension fund and health insurance fund.

Contributions to insurance funds are optional and voluntary. All these contributions from an individual entrepreneur are directly proportional to the minimum wage ().

Thus, contributions to the Pension Fund will be 26% of the minimum wage for the year: 12 * 26% * minimum wage. Contributions to the health insurance fund are calculated in a similar way, only taking into account the rate of 5.1%.

All contributions of an individual entrepreneur also depend on his annual income. If it exceeds the threshold of three hundred thousand rubles, then one percent of the amount that exceeds the said limit is added to all deductions.

But the size of contributions also has a certain limit. Thus, the maximum amount of contributions to the Pension Fund in 2016 is just under 155,000 rubles.

The social tax rate may vary depending on the amount of assessments. That is, it can be reduced when a certain limit is reached.

This limit changes annually. 2018 was no exception. These UST rates have changed; they are different for contributions to the pension fund and social insurance fund.

Pension fund: for accruals of less than 796 thousand rubles, the UST rate is 22%, for accruals of more than 796 thousand rubles, the UST rate is reduced to 10%.

Social Insurance Fund: for accruals of less than 718 rubles, the rate is 2.9%, more than 718 thousand rubles - 0%.

You can learn about the return of the single social tax from the video.

Unified social tax: latest news, changes in 2019

In accordance with the country's budget law and changes in 2019, there are certain amendments related to the payment of unified social tax:

1. 1. The number of enterprises entitled to electronic reporting has been increased.
   2. When deducting contributions for the unified social tax, it is now prohibited to round amounts in any direction.

1. 1. New clauses have been added to the regulations relating to taxation.
      The maximum rate for accrual of payments to the Pension Fund (PFR) is fixed by law. There are no such restrictions yet for the health insurance fund.
   2. There are changes related to insurance contributions upon dismissal of an employee.
      Now only amounts that are less than three average monthly earnings, as well as payments for travel expenses, are not subject to insurance premiums. But the latter expenses must be documented.
   3. Those employers who employ persons who are foreign citizens into their organizations are now required to pay.
      The only exception is the attraction of high-class specialists from abroad.
   4. In the event of any problems or force majeure situations, it is now quite possible to declare a deferment of payments for the unified social tax or their installment plan.
      This is possible in the event of an unreasonable delay in financing, for seasonal enterprises and in circumstances beyond the control of the employer - force majeure (man-made disasters, natural disasters, military operations, etc.). The issue of deferment or installment payments is resolved after submitting an application in the established form to the appropriate organization (social insurance fund, health insurance fund or pension fund).
      And there a certain decision will be made.

1. Changes have been made that are related to inspections of the organization by supervisory enterprises.
   The inspection period may be increased from four months to six months if there are serious grounds for this. Such grounds include the following: documented facts of violations that require urgent verification and the adoption of urgent measures; inspection of enterprises with branches located in different regions of the Russian Federation; absence of documents required during verification or their inaccuracy; lack of insurance payments on time; delay in verification due to force majeure circumstances.

Such changes are always adopted by the legislature at the end of the financial year in order to plan financial work for the following year (accounting period).

Unified social tax is a federal tax of the Russian Federation. It is accrued to the federal budget, as well as various off-budget funds at the national level. These funds are represented by the Social Insurance and Compulsory Medical Insurance Fund. This tax is intended to collect targeted funds necessary for the state to provide pension and social security and medical care to the population. Social

Law No. 212-FZ of July 24, 2009 it was determined that from January 1, 2010, Chapter 24 of the Unified Social Tax loses force. This means that the payment of the unified social tax was replaced by the payment by payers of mandatory contributions to the social insurance fund and the Pension fund, as well as to the TFOMS and FFOMS.

According to this law contribution rates, remained unchanged since January 1, 2010, while starting already from January 1, 2011 increased by 34%, of which 26% are contributions for compulsory pension insurance. Insurance premiums are paid from the total annual earnings, which does not exceed 415 thousand rubles. This mandatory system of insurance contributions allows one to significantly increase the level of pensions. In this case, pensions after thirty years of payment of mandatory contributions are no less than 40% of the salary level.

Payers who need to pay the labor of individuals, as well as payers who pay UST from their own income, pay a single amount. The first group includes legal entities, individuals registered as and making wage payments to other individuals, as well as ordinary individuals (citizens). Payers in this case act as employers.

Unified social tax, according to Articles 235 and 236 of the Tax Code of the Russian Federation, must be paid by organizations that pay remuneration to individuals under civil, labor and copyright contracts, with the exception of cases of payment of remuneration to individual entrepreneurs.

Unified social tax must be paid after submitting a tax return by March 30 of the year following the expired reporting period. A copy of the declaration must be submitted to the territorial Pension Fund authority by July 1 of the year that follows the reporting period for payment of the Unified Tax.

Unified social tax The object for employers is remuneration paid to individuals under various types of contracts and, in addition, payments that were made under employment contracts.

Social tax provides tax benefits in the following cases. Benefits and compensation in case of unused vacation, insurance premiums under a health insurance contract are exempt from its payment. In addition, those payments that do not reduce the base in the case of income and expenses of disabled people of all three groups (I, II and III) are not subject to UST.

The UST rates and its distribution are determined by Article 241 of the Tax Code. Amounts that are not subject to taxation are indicated in Article 238, and benefits - in Article 239 of the Tax Code. The calculation procedure itself and the established payment deadlines are prescribed in the Tax Code. Amounts are paid separately to the federal budget and separate funds according to the corresponding percentage of the tax base.

The amount payable in social insurance is reduced by the payer independently by the amount of expenses for social insurance purposes. The amount payable to the federal budget may be reduced by payers by the amount of insurance contributions for the same period for pension insurance, based on the tariffs provided for by Law No. 167-FZ dated December 15, 2001 “On Compulsory Pension Insurance”.

At the end of the month, payers must calculate advance payments under the UST according to the amount of payments accrued from the beginning of the corresponding month to the end of the given month.

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 unified 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.

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

Every month the employer is obliged to pay insurance premiums for each of its 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 own pocket, and the employer acts only as a tax agent and transfers this money to the budget.

Previously, the employer paid contributions in a single payment to the unified social tax, which mobilized citizens' funds for their future pension provision, social insurance and medical care. The tax rate was 26%. After the abolition of the unified social tax, insurance premiums began to be paid separately to the Pension Fund, Social Insurance Fund and Federal Compulsory Medical Insurance Fund. But this does not change the essence of the deductions. Since 2011, the total amount of contributions has increased to 34% due to an increase in pension contributions. This led to an increase in gray payments and a decrease in tax collection, then a decision was made 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 taken into account 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 to employee health insurance (to the Federal Compulsory Compulsory Medical Insurance Fund). Another 2.9% goes to social insurance in the Social Insurance Fund. This fund, in particular, is responsible for insurance payments for temporary disability and vacation. 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 Pension Fund, and the remaining payments reach 0%.

Some employers have benefits when paying insurance premiums. They pay salary taxes to the Pension Fund at a rate of 20%, but do not pay to the Federal Compulsory Medical Insurance Fund. These are, for example, pharmacies on UTII, companies and individual entrepreneurs on the simplified tax system engaged in construction, food production, clothing production, etc.

It does not matter whether the employee works under an employment contract or performs work within the framework of a civil law or copyright agreement. All contributions to the Pension Fund and the Federal Compulsory Medical Insurance Fund are transferred in full. The only thing is that the employer in this case is not obliged to make payments to the Social Insurance Fund (but, nevertheless, can do so).

The form of ownership of the employer does not matter. Both 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 (until the 15th day following the payment) the employer must transfer 22% to the Pension Fund (25,000 * 0.22) or 5,500 rubles, 5.1% to the FFOMS (25,000 * 0.051) or 1,275 rubles. and 2.9% in the Social Insurance Fund (25000*0.029) or 725 rubles.

It turns out that the monthly cost of each employee costs the employer 30% more than his salary.