Fss what percentage per employee. Insurance premiums (in the FSS, PFR, FFOMS)

In order for you to correctly calculate insurance premiums in 2018, we have listed the rates in the table. Check the current rates of insurance premiums for all types of insurance for organizations and entrepreneurs.

Table. Insurance premium rates in 2018

Contributions are calculated taking into account the marginal base. It depends on it at what rate to make contributions to funds in 2018.

The marginal base for calculating insurance premiums for compulsory pension

insurance in 2018 is equal to 1,021,000 rubles, for social insurance - 815,000 rubles. When these values are reached, the rate for calculating contributions changes.

Insurance premium rates for 2018 (table)

See what insurance premium rates are valid for legal entities in 2018. According to the table, you can see how much interest to pay to extra-budgetary funds. Accordingly, the amount of insurance premiums will depend on the tariff.

Type of insurance premium	Within the established marginal base	Above the established limit base
Contributions for compulsory pension insurance (OPS)
Contributions for insurance in case of temporary disability and in connection with maternity (OSS)
Contributions for social insurance of foreign citizens temporarily staying in the Russian Federation
Contributions for mandatory health insurance(OMS)

In this table, you looked at the rates in the PFR, the FSS (only at VNiM) and the FFOMS in 2018. If the payer belongs to the preferential category, deductions from the excess amount do not need to be paid.

Preferential rates for insurance premiums for 2018

The insurance premium rates for beneficiaries also remained the same, but were supplemented by new requirements.

In particular, organizations on the simplified tax system, whose annual income exceeded 79 million rubles, lose their right to a reduced tariff, and contributions must be paid in accordance with the basic tariffs. Previously, there was no such restriction.

We have listed the reduced rates in the table below. In it you can see the percentage of deductions of insurance premiums to the funds.

Table. Reduced insurance premium rates in 2018

Contribution payers		FSS in case of temporary disability and in connection with motherhood	FFOMS
Economic companies and partnerships implementing the results of intellectual activity
Organizations and individual entrepreneurs that have concluded an agreement with the management bodies of special economic zones for technical innovation and tourism and recreational activities
Organizations active in the field of information technology
Insurers of crew members registered in the international register of ships
Organizations and individual entrepreneurs on the simplified tax system by type of activity specified in paragraph 5 of Art. 427 of the Tax Code of the Russian Federation, whose income from privileged activities is at least 70% of the total income and income for NP does not exceed 79 million rubles.
Pharmacies on UTII with a license to carry out pharmaceutical activities, charitable organizations on the simplified tax system, individual entrepreneurs on patent system taxation, except for those employed in trade, catering and rent
Non-profit organizations on the simplified tax system, engaged in social services for citizens, scientific research and developments
Participants of the Skolkovo project
Payers of the free economic zone of the Republic of Crimea and Sevastopol
Residents of the territory of priority social and economic development and the free port of Vladivostok

Additional insurance premium rates in 2018

Additional pension contributions must be paid from payments to employees engaged in hazardous, hard work. The size of the tariffs depends on whether the organization has carried out a special assessment of labor or not.

Depending on the class of working conditions based on the results of a special assessment, the following additional tariffs are applied (see table below).

Table. Additional premium rates

Working condition class	Subclass of working conditions	Additional rate





Permissible
Optimal

In accordance with Art. 429 of the Tax Code of the Russian Federation, a tariff for additional social security is set for members of flight crews of civil aviation aircraft - 14%. An additional tariff of 6.7% applies to employees of the coal industry.

For insurers of individuals employed in underground, hazardous work and in hot shops, an additional tariff of 9% is set.

For workers with difficult working conditions, textile, fishing industry and other works provided for in clauses 2-18 of part 1 of Art. 30 of the Federal Law of December 28, 2013 No. 400-FZ “On insurance pensions”, a tariff of 6% is applied.

FSS rates in 2018: table

The rates of insurance contributions to the FSS in 2018 from accidents depend on the riskiness of your main activity. The higher the risk, the higher the injury insurance premium rate.

Tariffs for accident insurance are set in the range of 0.2 - 8.5%. There are 32 tariffs in total (Article 1 of Law No. 179-FZ). The rates for insurance premiums for injuries that apply in 2018 are shown in the table below, they are indicated as a percentage.

Companies once a year until April 15 confirm their main activity in the Social Insurance Fund. It is on it that the fund will determine at what rate you will pay contributions for injuries.

Table of insurance premium rates for individual entrepreneurs in 2018

The procedure for paying insurance premiums by individual entrepreneurs has changed dramatically, the size of the insurance premium tariff no longer depends on the minimum wage, now it is a fixed amount that will be indexed every year.

Table. The rate of insurance premiums for individual entrepreneurs in 2018 and owners of private practices

Contribution type	Sum
In the FIU (contribution for oneself)
To the MHIF (contribution for oneself)	5 840 rub.

Additional contribution to the Pension Fund for incomes exceeding 300 thousand rubles. - 1% of the amount over the limit, but not more than 212,360 rubles. In the Pension Fund, the difference between the maximum amount and the amount of the fixed payment is paid extra.

The individual entrepreneur pays contributions to social insurance for temporary disability and maternity voluntarily. The entrepreneur is exempted from contributions for injuries. A fixed amount for yourself must be paid no later than December 31, 2018, an additional payment of 1% over the limit - until April 1, 2019.

Overview of the latest changes in taxes, contributions and wages

You have to restructure your work due to numerous amendments to tax code. They affected all major taxes, including income tax, VAT and personal income tax.

The existing norms of laws that take place in the field of taxation when determining transfers for insurance to individual funds determine the values of the marginal base. They are valid only when determining the amounts in the FIU and in the FSS. For FFOMS, such indicators are not provided. Since January, a new maximum base for the calculation of insurance premiums in 2018 has been established.

The maximum value of the base for calculating insurance premiums is the limit of calculated contributions for an employee, starting from which either a zero or a reduced rate for insurance contributions is used. The maximum value applies in case of payments to each employee.

The Tax Code establishes that income accrued to an employee in the form of wages and other amounts, the payments of which the employer makes in favor of employees, are subject to inclusion in the bases for insurance premiums. Calculation is the responsibility of the enterprise, established regulations and is funded by his expenses.

Up to a certain point, the rule applies: the higher the salary, the more the employer must send to the Pension Fund and other funds. If the amount of salary crosses the base limit, then there is a decrease in the costs of business entities for compulsory insurance. That is, insurance premium rates in this case are regressive.

The use of the marginal base encourages employers not to hide the increased wages of people working at the enterprise. Under such conditions, they comply with the current legislation and save their money.

The use of the maximum size of the base for insurance premiums is fixed by the Tax Code of the Russian Federation. Currently, the rates of sums insured in the Pension Fund of the Russian Federation are 22%, in the FSS 2.9%.

When the salary of an employee accumulatively, starting from the first days of the year, exceeds the limit established in the current year, then the rates take on the values of 10% and 0%, respectively, for amounts above these limits.

For feed-in tariffs, both rates are equal to 0%. Such benefits are listed in the Tax Code of the Russian Federation. These include, for example, application of the simplified tax system for the type of activity specified in the code, the income of which has a share of more than 70%.

Attention! Maximum limits are not determined for contributions to health insurance, as well as for contributions determined by additional tariffs. Also, these limits are not determined for contributions for injuries.

When filling out the calculation of insurance premiums, it is necessary to separately allocate the amounts of transfers within the maximum values of the base, and their values above it. At the same time, the reflection in the report occurs twice - by the total amounts in the calculation itself, indicating the summarized values of the excess for all employees, as well as in the information for each such employee.

What's new in 2019

The limit on the amount of insurance is approved for each year.

By the Decree of the Government of November 28, 2018 No. 1426, its indicator in 2019 was approved in the following amount:

for pension amounts in the amount of 1,150,000 rubles;
for social - 865,000 rubles.

In the previous year, 2018, the maximum amounts for the PFR were in force - 1,021,000 rubles, for the FSS in relation to disability and maternity insurance - 815,000 rubles.

Attention! In 2019, interest rates will not increase, they have remained the same. Thus, we will deduct 22% to the FIU up to the established limit, after 10%; in medical insurance - 5.1% and social insurance - 2.9%.

Table: the maximum value of the base for calculating insurance premiums in 2019

In 2019, it is necessary to use the following maximum indicators when determining the base for insurance amounts provided by law without fail:

Example of applying the new limit base value

Let's take an example of how it is used marginal base for insurance premiums . Let's assume that the employee has a salary of 112,000 rubles. All months according to the report card they were worked out completely.

How is the contribution base determined?

The maximum base for calculating insurance premiums in 2018 is set only for contributions for employees. Employers pay four types of insurance premiums:

for pension insurance;
for social insurance in case of temporary disability and in connection with motherhood;
for health insurance;
for injury and occupational disease insurance.

At the same time, the limit on the calculation of contributions is established only for the first two types of insurance.

The calculation of the marginal base for calculating insurance premiums in 2018 for pension insurance is carried out according to the formula given in Article 421 of the Tax Code of the Russian Federation:

Average salary in Russia * 12 months * 2

Given that the projected average wage in 2018 will be 42,522 rubles, the limit for accruing contributions to the OPS is (42,522 * 12 * 2) 1 021 000 ruble considering rounding.

And for the calculation of insurance premiums in 2018 for social insurance for disability and maternity, another rule is applied, specified in the Decree of November 15, 2017 No. 1378:

Limit for calculating insurance premiums for 2017 * 1.08

We consider: (755,000 * 1.080) = 815 000 rubles subject to rounding.

We will indicate the limit value for calculating different types of insurance premiums for employees in 2018 in the table.

We remind you: insurance premiums in 2018 individual entrepreneurs for themselves do not have a maximum base for accrual and are calculated according to.

Basic rates of insurance premiums for employees in 2018

If the employer is not entitled to reduced premium rates, the following rates apply until the above limits are reached:

for pension insurance - 22%;
for health insurance - 5.1%;
for social insurance for disability and maternity - 2.9%;
for injury and occupational disease insurance - from 0.2% to 8.5%, depending on the risk class.

After the contributions have reached the limits of payments to the employee, the rates of insurance premiums will be:

for pension insurance - 10%;
for social insurance for disability and maternity - 0%;

Insurance premiums for compulsory health insurance and contributions for injuries continue to be charged at the same rates, because there are no limits for these types of payments.

Rates (table) of insurance premiums in 2018 for employees to be transferred to the IFTS

Federal Law No. 361-FZ dated November 27, 2017 kept the insurance premium rates at this level for the period 2017-2020 (previously the period was 2017-2019).

These types of payments to the funds are not transferred in 2018, because control over their calculation and payment has been transferred to the Federal tax service. And only contributions for injuries at a rate of 0.2% to 8.5% are still paid to the FSS.

Let's use an example to show how the amount of payments per employee is calculated if reduced rates of insurance premiums do not apply. The calculation base is determined for each employee individually, on an accrual basis from the beginning of the year.

The sales manager at Vityaz LLC was paid 1,274,730 rubles for 2018. The organization has no right to reduced rates of insurance premiums. Let's calculate how much the employer must transfer for the insurance of this employee.

Pension insurance payments consist of two parts: (1,021,000 * 22%) plus (1,274,730 - 1,021,000) * 10%), totaling 249,993 rubles.
Social insurance contributions are calculated only up to the limit, i.e. (815,000 * 2.9%) 23,635 rubles.
Insurance premiums for compulsory health insurance are calculated according to flat rate(5.1%), regardless of the amount of payments to the employee. In our example, this is (1,274,730 * 5.1%) 65,011 rubles.
Contributions for injuries and occupational diseases are charged from the entire amount at the minimum rate, tk. the type of activity belongs to the first risk class (1,274,730 * 0.2%) 2,549 rubles.

In total, the amount of insurance payments for this employee will be 341,188 rubles.

Reduced contribution rates for employees in 2018

As seen, insurance payments for employees generally exceed 30% of the amounts paid to him. To reduce the financial burden of employers, the state has set reduced rates for insurance premiums, but not for all businessmen.

There are several categories of such beneficiaries, and reduced rates of insurance premiums for them are provided for by Article 427 of the Tax Code of the Russian Federation. Among them are participants in free economic zones and the Skolkovo project, IT organizations, ship crews, etc.

Additional requirements are set for entrepreneurs and organizations working on. The income of simplified workers should not exceed 79 million rubles per year (while in the general case this limit is 150 million rubles), and the share of revenue from a privileged type of activity should be at least 70%.

Reduced premium rates for certain categories employers


Making payments to crew members of vessels registered in the Russian Register of Vessels
Participants of the SEZ on the territory of Crimea and Sevastopol
Residents of the territories of priority social and economic development and the free port of Vladivostok
Leading techno-innovative and tourist-recreational activities in agreement with the SEZ
Economic companies and partnerships on the simplified tax system involved in the implementation intellectual property owned by budgetary and autonomous institutions
IT organizations that have passed accreditation
Participants of the Skolkovo project
Non-profit and charitable organizations on the USN
Pharmacies operating on UTII
IP on PSN, by patent types of activity, except for retail, trade, rental of real estate
Organizations and individual entrepreneurs on the simplified tax system, carrying out the activities specified in Article 427 of the Tax Code

After reaching the maximum payout base, an employer applying reduced rates does not pay pension and social insurance contributions.

In 2018, insurance premiums are still calculated based on accruals to "physicists", established limits on the taxable base and rates. Interest rate contributions directly depends on the amount subject to insurance premiums.

Insurance premiums in 2018: rates

In the table below, see the current rates for calculating insurance premiums in 2018 from employee payments (Article 426 of the Tax Code of the Russian Federation).

Insurance premium rates in 2018: rates table

The general contribution rate in 2018 is still 30% (Articles 425, 426 of the Tax Code of the Russian Federation):

22% - for pension insurance;
5.1% - for health insurance;
2.9% - for social insurance.

At the same time, the amount of contributions payable depends on whether the income exceeded the established limit or not. The table shows the values of the limit value of the base for 2018.

Rate 30% will be valid until 2020 inclusive (Articles 425, 426 of the Tax Code of the Russian Federation). The extension of the tariff is provided for by the Federal Law of November 27, 2017 No. 361-FZ.

ABOUT new values of the insurance premium base in 2018 read .

Pension contributions within the limit, you must pay at a rate of 22%, from income above the limit - at a rate of 10% of the amount exceeding the limit.

Social contributions are paid at a rate of 2.9% regardless of the base, and medical - at a general rate of 5.1%.

For companies on special taxation regimes engaged in certain types of activities (IT-sphere), residents of the SEZ, participants in the Skolkovo project and other categories, special reduced rates of insurance premiums are provided. See the table below for all contribution rates.

Reduced insurance premium rates in 2018: table

№	Policyholder	Fee for calculating contributions
№	Policyholder	FIU	FSS	MHIF
1	Organizations and individual entrepreneurs on the simplified tax system on a preferential type of activity, the income from which is at least 70% of the total income. Annual income on the simplified tax system should not exceed 79 million rubles. If this limit is exceeded, the contributor loses the right to reduced tariffs from the beginning of the billing period (clause 5 clause 1, clause 3 clause 2, clause 6 article 427 of the Tax Code of the Russian Federation)	20 %	0 %	0 %
2	Pharmacies, sole proprietors that have a license for pharmaceutical activities and report on the envd for the 3rd quarter of 2018 Reduced contribution rates apply only to employees engaged in pharmaceutical activities (clause 6 clause 1, clause 3 clause 2 article 427 of the Tax Code of the Russian Federation)
3	IP on a patent, but only for payments to employees who are engaged in activities in respect of which the patent system applies For some types of activities, this "benefit" does not apply (clause 9, clause 1, clause 3, clause 2, article 427 of the Tax Code of the Russian Federation)
4	Non-profit organizations on the simplified tax system. In addition to state and municipal institutions whose scope of activity is related to social services for citizens in the field of healthcare, education, art and mass sports (clause 7, clause 1, clause 3, clause 2, clause 7, article 427 of the Tax Code of the Russian Federation)
5	Charitable organizations on the simplified tax system (clause 8, clause 1, clause 3, clause 2, clause 8, article 427 of the Tax Code of the Russian Federation)
6	IT organizations (clause 3 clause 1, clause 1 clause 2, clause 5 article 427 of the Tax Code of the Russian Federation).	8 %	2 %	4 %
	Economic partnerships and companies in the field of implementation of the results of intellectual activity (clause 1 clause 1, clause 1 clause 2, clause 4 article 427 of the Tax Code of the Russian Federation)
7	Companies and businessmen who have entered into an agreement with the SEZ management bodies on the introduction of technical innovation and tourism and recreational activities (clause 2, clause 1, clause 1, clause 2, article 427 of the Tax Code of the Russian Federation)
8	Contribution payers paying remuneration to crew members of ships registered in the Russian International Register of Vessels (with exception) (clause 4, clause 1, clause 2, clause 2, article 427 of the Tax Code of the Russian Federation)	0 %	0 %	0 %
9	Companies participating in Skolkovo (clause 10, clause 1, clause 4, clause 2, article 427 of the Tax Code of the Russian Federation)	14 %	0 %	0 %
10	Insurers - participants of the SEZ on the territory of Crimea and Sevastopol	6 %	1,5 %	0,1 %
11	Insurers - residents of the territory of rapid socio-economic development (clause 12 clause 1, clause 5 clause 2, clause 10 article 427 of the Tax Code of the Russian Federation)
12	Policyholders - residents of the free port "Vladivostok"

Additional insurance premium rates in 2018

For certain categories of payers and workers who are engaged in hazardous work, additional contribution rates are provided (Article 428 of the Tax Code of the Russian Federation). They can only be applied if there are results of workplace certification (SUT), on the basis of which the working conditions at these workplaces are recognized as harmful or dangerous.

Working conditions and rates of insurance premiums in 2018

If certification of workplaces was not carried out, then additional tariffs must be applied (clauses 1 and 2 of article 428 of the Tax Code of the Russian Federation):

9% - to payments to those employed in the types of work listed in paragraph 1 of part 1 of Art. thirty federal law dated December 28, 2013 No. 400-FZ;
6% - to payments to those employed in the types of work listed in paragraphs. 2-18 hours 1 tbsp. 30 of Law No. 400-FZ.

Payers of insurance premiums are defined in Art. 419 of the Tax Code of the Russian Federation. Deductions under different types compulsory insurance must be made by all employers in relation to the accrued amounts of income of hired personnel, as well as entrepreneurs who transfer contributions “for themselves”. According to the earnings of employees and the income of individual entrepreneurs, the tariffs and the algorithm for calculating amounts payable vary significantly. We talked about how reporting on insurance premiums in 2018 should be submitted in an article on the site earlier, but here we will consider the current insurance premium rates in 2018.

The legislation fixes the obligation to transfer the following insurance premiums:

to replenish the resources of the pension system;
for the distribution of funds within the social insurance system (repayment of sick leave and other benefits)
on compulsory medical insurance, which gives citizens the right to use a set of free medical services;
in the FSS - in case of injuries at the workplace and occupational diseases (the only type of contribution that remained under the control of the Fund and did not pass into the sphere of influence of the tax authorities).

The basic rates of rates used by employers and individual entrepreneurs without hired personnel are presented in table 1 (Article 426 of the Tax Code of the Russian Federation):

Payer category		tax base	Bid	Note
Employer (legal entity or individual entrepreneur) making deductions for hired personnel	PFR contributions (2018)	The total value of the taxable income of an individual since the beginning of the current year is within 1,021,000 rubles.	22%
	PFR contributions (2018)	The amount of income exceeding the limit equal to 1,021,000 rubles.	10%
	Social security contributions	The taxable income of an individual, not exceeding from the beginning of the year 815,000 rubles.	2,9%
		Income of an individual who exceeded the limit of 815,000 rubles.	not taxed
		Income of a temporary resident in the Russian Federation foreign citizen or an individual who does not have citizenship (within 815,000 rubles)	1,8%
	Contributions for health insurance	Taxable Income of Employees (No Additional Upper Limit Restriction)	5,1%
	Contributions for "injuries"	Taxable income of individuals	0,2-8,5%	A total of 32 groups of tariff rates, set depending on the pro-risk class
self-employed individual entrepreneur	Fixed "pension" contributions	The annual income of an individual entrepreneur is within 300 thousand rubles.	RUB 26,545.00	The rate of contributions to the PFR in 2018 does not depend on the minimum wage and is set in a fixed amount.
	Fixed "pension" contributions	IP income exceeding the annual limit of 300 thousand rubles.	1%	The maximum limit on the total contribution of individual entrepreneurs for pension insurance is 212,360 rubles. (26,545 x 8)
	Fixed premiums for health insurance	Annual amount of IP income	RUB 5,840.00	The tariff does not depend on the minimum wage and is set in a fixed amount

Preferential rates

The benefit on insurance premiums under the simplified tax system in 2018 is provided to business entities in the form of reduced rates. For some "simplifiers" there are special rates for deductions from the income of hired personnel:

for "pension" insurance contributions - 20%;
for contributions to health and social insurance - 0%.

Insurance premiums under the simplified tax system in 2018 can be reduced to preferential rates for legal entities and individual entrepreneurs if their main line of business corresponds to the list specified in subparagraph 5 of paragraph 1 of Art. 427 of the Tax Code of the Russian Federation. An additional requirement is that at least 70% of the total income mass must come from the main type of entrepreneurial activity, and the annual allowable amount of income receipts is limited by an upper limit of 79 million rubles. Similar benefits can be applied by non-profit and charitable structures operating on the basis of the simplified tax system with any object of taxation.

The same rate of contributions to the FIU in 2018 for preferential terms can also be established for business entities operating in the field of pharmacy and using UTII. A similar insurance premium rate is also provided for certain types of activities of an IP on a patent (clause 9, clause 1, article 427 of the Tax Code of the Russian Federation). Social and medical insurance contributions, insurance contributions to the Pension Fund in 2018 on preferential terms can also be made by the persons indicated in Table 2:

Payer category	Direction of insurance transfers	Bid, %
economic companies for which the implementation of the results of intellectual activity is provided as the main area of work (provided that the founders legal entity have exclusive rights to this intangible asset); legal entities and individual entrepreneurs that have a valid agreement with the authorities of special economic zones (SEZ) on activities within the framework of technical innovation and tourist and recreational activities	PFR (percentage of contributions in 2018 on income of employees)	13
		2,9
		1,8
	CHI	5,1
Legal entities operating in the field of information technology, developing and adapting software products	pension contributions	8
	social insurance	2
	social insurance of foreign citizens	1,8
	medical insurance	4
Participants of the Skolkovo project	FIU	14
Participants of the Skolkovo project	CHI and social insurance	0
Organizations that pay the crew members of ships listed in the Russian International Register of Ships	all types of contributions	0
Legal entity and individual entrepreneur with the status: participant of the Crimean FEZ; resident of the free port "Vladivostok"; resident of the Kaliningrad SEZ (only legal entities); resident of the priority development area	FIU	6
	social security	1,5
	CHI	0,1
Russian organizations producing animation products	FIU	8
	social insurance contributions from the earnings of citizens of the Russian Federation	2
	social insurance contributions from the income of persons with foreign citizenship	1,8
	compulsory health insurance	4

Additional rates

For pension insurance, Art. 428 of the Tax Code of the Russian Federation, the rate of the additional tariff is allocated. When calculating these contributions, there is no limitation on the level of taxable income.

For employers who have not conducted a special assessment of working conditions at the workplace, the rate, depending on the category of personnel and the type of work performed, is equal to:

6% - for workers in hard work (List No. 2 and "small" lists - paragraphs 2-18, part 1, article 30 of Law No. 400-FZ);
9% - for those working in underground conditions, "hot" shops, etc. (List No. 1 - clause 1, part 1, article 30 of the law of December 28, 2013 No. 400-FZ).

If a special assessment was carried out, the value of the additional tariff will depend on the assigned hazard class, it can vary from 0% (for the class of optimal and acceptable conditions) to 8% (in relation to workplaces with high level hazards):

8% - 4th level of danger of working conditions;
7% - harmful level, subclass 3.4;
6% - harmful level, subclass 3.3;
4% - harmful level, subclass 3.2;
2% - harmful level, subclass 3.1.;
0% - tariff for classes 1 and 2 of the optimal and acceptable level.

Insurance premiums under GPC agreements

If a GPC agreement is concluded with a person, taxes and contributions 2018 must be calculated and paid according to the following algorithm:

Personal income tax is withheld by the tax agent, provided that the contractor is individual(not IP). At the same time, the recipient of income can, by writing an application to the employer, exercise the right to a professional deduction in the amount of documented expenses related to the performance of work and services under the GPC agreement (Article 221 of the Tax Code of the Russian Federation).
Contributions for pension and medical insurance are paid if (clause 1 of article 420 of the Tax Code of the Russian Federation):
- the subject of the contract is the performance of works or the provision of services;
- a contract of author's order is concluded;
- under the contract, the transfer of rights to works of literary, musical, artistic direction, or to a scientific work is carried out.
Social security contributions for GPC agreements are not accrued and not paid, unless it is separately additionally stipulated in the contract.

Month	Amount of contributory salary cumulatively up to the limit	Cumulative amount of contributory salary in excess of the limit	Insurance deductions at a rate of 22%	Insurance contributions at a rate of 10%
01.2019	112 000		24 640
02.2018	224 000		24 640
03.2018	336 000		24 640
04.2018	448 000		24 640
05.2018	560 000		24 640
06.2018	672 000		24 640
07.2018	784 000		24 640
08.2018	896 000		24 640
09.2018	1 008 000		24 640
10.2018	1 021 000	99 000	2 860	9 900
11.2018	1 021 000	211 000		11 200
12.2018	1 021 000	323 000		11 200