In accordance with current legislation, individual entrepreneurs pay insurance premiums from their income to the Pension Fund of the Russian Federation and compulsory health insurance funds.
For payments to the Social Insurance Fund of the Russian Federation, individual entrepreneurs are voluntary payers, which is established by the Instruction approved by the Resolution of the Social Insurance Fund of the Russian Federation, the Ministry of Labor of Russia, the Ministry of Finance of Russia and the State Tax Service of Russia dated 02.10.1996 N 162/2/87/07-1-07 "On the procedure for calculating, paying insurance premiums, spending and accounting for state social insurance funds.”
For 2000, the tariffs of insurance premiums are determined by the Federal Law of November 20, 1999 N 197-FZ "On the tariffs of insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the State Employment Fund of the Russian Federation and to the compulsory medical insurance funds for the year 2000 ", according to which individual entrepreneurs pay insurance premiums at the following rates:
1. To the Pension Fund of the Russian Federation - in the amount of 20.6 percent of income from business or other activities minus expenses associated with its extraction.
For individual entrepreneurs using a simplified taxation system, the tariff is set at 20.6 percent of income, determined based on the value of the patent.
In addition, it should be taken into account that if individual entrepreneurs, including foreign citizens, stateless persons residing on the territory of the Russian Federation, private detectives and notaries engaged in private practice, hire for work under an employment contract or pay remuneration under civil law contracts nature, the subject of which is the performance of work and the provision of services, as well as under copyright contracts, then they are obliged to pay insurance contributions to the Pension Fund of the Russian Federation in the amount of 28 percent of payments in cash and (or) in kind accrued in favor of employees and other individuals persons, with the exception of individual entrepreneurs, for all reasons, regardless of sources of financing.
2. To the compulsory health insurance funds - in the amount of 3.6 percent (of which 0.2% - to the Federal Compulsory Health Insurance Fund) of income from business or other activities minus the costs associated with its extraction.
For individual entrepreneurs using a simplified taxation system, the tariff is based on income determined based on the value of the patent.
In addition, it should be taken into account that if individual entrepreneurs, including foreign citizens, stateless persons residing on the territory of the Russian Federation, private detectives and notaries engaged in private practice, hire for work under an employment contract or pay remuneration under civil law contracts nature, the subject of which is the performance of work and the provision of services, as well as under copyright contracts, then they are required to pay insurance contributions to the Compulsory Medical Insurance Fund in the amount of 3.6 percent of payments in cash and (or) in kind accrued in favor of employees and other individuals , with the exception of individual entrepreneurs, for all reasons, regardless of sources of financing.
In 2000, individual entrepreneurs, including foreign citizens, stateless persons residing on the territory of the Russian Federation, private detectives and notaries engaged in private practice, lawyers who are disabled I, II and III, were exempt from paying insurance contributions for all state extra-budgetary funds in 2000 groups and receiving disability pensions in accordance with the legislation of the Russian Federation, in terms of income from their activities.
Individual entrepreneurs using a simplified system of taxation, accounting and reporting in accordance with Federal Law of the Russian Federation dated December 29, 1995 N 222-FZ, the amount due for payment to the Pension Fund is calculated in the manner determined by the Pension Fund Letter dated December 31, 1999 N KA-16 -27/11925.
According to the procedure for the payment of insurance contributions by employers and citizens to the Pension Fund of the Russian Federation, approved by Resolution of the Supreme Council of the Russian Federation of December 27, 1991 N 2122-1 (as amended by the Federal Law of January 2, 2000 N 38-FZ), payment of insurance contributions to the Pension Fund of the Russian Federation by individual entrepreneurs is carried out within the time limits specified for this category of working citizens by the legislation of the Russian Federation on personal income tax.
Payers of insurance premiums - individual entrepreneurs who are small businesses - pay insurance premiums within the time limits established by the state authorities of the constituent entities of the Russian Federation for paying the cost of the patent.
The deadlines for payment of insurance premiums for compulsory medical insurance are determined by clause 5 of the Regulations on the procedure for paying insurance premiums to the Federal and territorial funds of compulsory medical insurance, approved by Resolution of the Supreme Council of the Russian Federation of February 24, 1993 N 4543-1.
Entrepreneurs without the formation of a legal entity pay contributions within the time limits specified for this category of citizens by the legislation of the Russian Federation on personal income tax (entrepreneurs who have switched to paying the cost of a patent - within the time limits established for its payment).
For violation of the established procedure for payment of insurance contributions to the Pension Fund of the Russian Federation, the following penalties are applied to payers in accordance with clause 6 of the Procedure for payment of insurance contributions to the Pension Fund:
- accrual of penalties on the amount of arrears for each day of delay in the amount of one three hundredth of the refinancing rate of the Central Bank of Russia in force at that time;
- collection of 10 percent due from the date of state registration or receipt of a license (for citizens engaged in licensed types of activities) and payment of insurance contributions to the Pension Fund for late registration as a payer of insurance contributions;
- collection of 10 percent of insurance contributions to the Pension Fund accrued for the reporting year based on the actual income of payers for failure to submit within the established time limits or submission of incomplete and (or) unreliable information about the amounts of income necessary for calculating advance payments to the Pension Fund, and other information provided in accordance with the Federal Law of 01.04.1996 N 27-FZ “On individual (personalized) accounting in the state pension insurance system”;
- collection of 10 percent of insurance contributions due for the reporting quarter to the Pension Fund for failure to submit the payroll within the established time limits, as well as the information specified in clause 2 of the Payment Procedure and submitted in accordance with the Federal Law "On Individual (Personalized) Accounting in the System state pension insurance", or submission of incomplete and (or) false information.
Such a measure of responsibility as the recovery of all hidden or underestimated amounts of payments in favor of employees when calculating insurance contributions to the Pension Fund on all grounds, regardless of sources of financing, including remuneration under civil contracts, the subject of which is the performance of work and provision of services, copyright agreements , and a fine in the amount of the same amount, and in case of repeated violation - a fine in double amount, also established by clause 7 of the Procedure, does not apply in accordance with the Determination of the Constitutional Court of the Russian Federation dated 05.11.1999 N 195-O and the Letter of the Pension Fund of the Russian Federation dated 27.01.2000 N KA -09-27/657 "On the procedure for applying financial sanctions."
When collecting penalties for concealing (understating) the wage fund in accordance with Letter of the Pension Fund of the Russian Federation dated March 27, 2000 N MZ-16-27/2425, Article 122 of Part One of the Tax Code of the Russian Federation should be applied, according to which non-payment or incomplete payment of insurance premiums as a result of understatement taxable base entails the collection of a fine in the amount of 20 percent of unpaid insurance premiums.
Non-payment or incomplete payment of insurance premiums, committed intentionally, entails the collection of a fine in the amount of 40 percent of the unpaid tax amounts.
In accordance with Federal Law No. 14-FZ dated January 2, 2000 “On the budget of the Federal Compulsory Medical Insurance Fund for 2000”, for violation of the terms of payment of insurance premiums, the payer of insurance premiums is charged a penalty for each day of delay in the amount of one three hundredth of the refinancing rate in force at that time Central Bank of the Russian Federation.
Payers of insurance contributions to compulsory health insurance funds are also subject to other penalties provided for by the Tax Code of the Russian Federation, in particular:
1. For violation of the deadline for registration as an insurer, the payer is subject to a sanction established by Article 116 of the Tax Code - a fine in the amount of five thousand rubles, and for violation of the deadline for registration as an insurer for a period of more than 90 days - a fine in the amount of 10 thousand rubles.
2. For the conduct of activities by a payer obligated to pay insurance premiums without registration as an insurer with the executive body of the Fund, the specified organization (individual) is subject to the sanction established by Article 117 of the Tax Code - a fine in the amount of 10 percent of payments accrued in favor of employees during the period of such activity, but not less than 200 thousand rubles; and for conducting activities without registration for more than 90 days - a fine in the amount of 20 percent of payments accrued in favor of employees during the period of such activity.
3. For failure to submit a payroll statement for social insurance funds within the prescribed period, the policyholder is subject to the sanction established by Article 119 of the Tax Code - a fine in the amount of 5 percent of the amount of insurance contributions due for payment for each full or partial month from the day established for its submission, but not more than 30 percent of the specified amount and not less than 100 rubles, and for failure to submit a payroll statement within more than 180 days after the expiration of the established period for its submission - a fine in the amount of 30 percent of the amount of insurance contributions payable on the basis of the specified payroll and 10 percent of the amount of insurance premiums payable on the basis of the specified payroll for each full or partial month starting from the 181st day.
4. For non-payment or incomplete payment of insurance premiums as a result of understating the established base for calculating insurance premiums (payments accrued in favor of employees), other incorrect calculation of insurance premiums or other unlawful actions (inaction), the sanction established by Article 122 is applied to the policyholder. Tax Code - a fine of 20 percent of the amount of insurance premiums due for payment; and in case of intentional commission of these acts - a fine in the amount of 40 percent of the amount of insurance premiums due for payment.
In addition, for illegally obstructing the access of an official of the executive body of the Fund, who is verifying the completeness and correctness of payment of insurance premiums by the payer, to the territory or premises of the policyholder, the payer is subject to a sanction established by Article 124 of the Tax Code - a fine of five thousand rubles.
For failure by the payer to submit documents and (or) other information required by law to the executive body of the Fund within the prescribed period, the policyholder is subject to the sanction established by clause 1 of Article 126 of the Tax Code - a fine of 50 rubles for each unsubmitted document.
The liability measures listed above, provided for by the Tax Code of the Russian Federation, also apply for violation of the procedure for paying insurance contributions to the Pension Fund of the Russian Federation.
Payers of insurance premiums who switched to paying a single tax on imputed income for certain types of activities in accordance with Federal Law dated July 31, 1998 N 148-FZ “On a single tax on imputed income for certain types of activities” (as amended by Federal Law dated March 31, 1998. 1999 N 63-FZ), pay insurance premiums in the manner established by the specified Federal Law.
In this case, the amounts of the single tax paid by individual entrepreneurs carrying out their activities without forming a legal entity are credited to:
a) budgets of the constituent entities of the Russian Federation and local budgets - 75% of the total amount of the single tax;
b) state extra-budgetary funds - 25% of the total amount of the single tax, of which to the Pension Fund of the Russian Federation - 22.725%, to the Federal Compulsory Medical Insurance Fund - 0.125%; to territorial compulsory health insurance funds - 2.150%.
Signed for seal
10.07.2000
"Accountant Consultant", 2000, N 8

The government made a fundamental decision and at the beginning of 1992 established the same size of labor pension for all recipients in the amount of 342 rubles per month, and then indexed exactly this value. The main principle on which state regulation of pensions was based in tough macroeconomic and financial-budgetary conditions was an attempt to prevent the average level of pensions from falling below the pensioner’s subsistence level. Essentially, only this criterion underlay decisions on the frequency, form and size of indexation payments.

In 1993, a new differentiation of pensions was carried out in accordance with legislative acts adopted by the Supreme Council of Russia. The principle of calculating pensions that existed in Soviet times has been practically restored. However, this attempt came with numerous social costs. Thus, in particular, pensioners from the old years of appointment found themselves in a disadvantaged position, that is, persons of the second retirement age who do not have the opportunity to work and, thereby, replenish their budget.

In 1994, they tried to correct this deficiency by recalculating past earnings from which the pension is calculated. But the increase in pensions for people who had higher earnings in the past caused discontent among pensioners who had lower earnings, but received maximum pensions during Soviet times.

However, a much more serious drawback of the pension system that emerged in Russia in 1993–1994 is associated with the problem of the maximum pension. By 1997, the maximum pension could not be more than 3 minimum pensions, and for persons who had unfavorable working conditions - 3.5 minimum pensions. Due to the fact that the size of the minimum pension (without the compensation payment introduced by the Decree of the President of the Russian Federation in 1995) was extremely low (at the end of 1996 it was 26% of the official subsistence level of a pensioner), the size of the maximum pension was also low. Taking into account all possible allowances and benefits, the maximum pension (without compensation payment) in that period exceeded the pensioner’s subsistence level by only 15%. This led to the virtual elimination of differentiation of labor pensions in the last years of appointments due to the fact that at that time almost all persons reaching retirement age presented a certificate of salary sufficient to assign a maximum pension.

An additional form of material support for pensioners was the compensation payment introduced by decree of the President of the Russian Federation in May 1995, the largest (at the beginning of 1997 - 150 rubles per month, reaching 300 rubles by mid-2000) for those who receive a minimum pension and the smallest - for those with the maximum pension. Thus, the actual minimum pension was raised to 85% of the pensioner’s subsistence level, which was a positive step. However, the gap between the minimum and maximum pensions has been reduced to an even greater extent.

The low amount of pensions and “equalization” led to the introduction in 1998 of a new method for calculating state pensions - based on the individual coefficient of the pensioner, according to which the amount of the pension received was nominally not limited to the maximum amount (although when calculating the individual coefficient itself, certain restrictions were applied). The mechanism for calculating the individual coefficient of a pensioner in a modified form is currently used when converting the pension rights of insured persons.

The pensioner’s individual coefficient was determined based on two indicators:

1. The first indicator was calculated by dividing the average monthly earnings of a pensioner by the average monthly salary in the country for the same period.

According to the current legislation, the periods for which the average monthly earnings for calculating pensions were determined were:

for newly assigned pensions – 24 months of work before applying for a pension or any 60 consecutive months throughout the entire working life;

for recalculated pensions - the periods for which the pension was accrued earlier.

Starting from February 1, 1998, the amount of average monthly earnings was approved by the Government of the Russian Federation on the proposal of the State Committee of the Russian Federation on Statistics four times a year (no later than January 15, April 15, July 15 and October 15). Data on the average monthly earnings in the country (since 1960 in the RSFSR, since 1991 in the Russian Federation) were published by the State Committee of the Russian Federation on Statistics.

When determining the individual coefficient of a pensioner, the ratio of the average monthly earnings of a pensioner to the average monthly salary in the country was taken into account in an amount not exceeding 1.2, regardless of the basis for assigning a pension. At the same time, at the beginning of the introduction of this mechanism (in 1998), the ratio of the average monthly earnings of a pensioner to the average monthly wage in the country was limited to 0.7, and then gradually increased: 0.8; 0.95; 1.2.

2. The second indicator took into account the length of service and represented the amount of the pension as a percentage.

The pension amount as a percentage with the required length of service was 55% (0.55).

The required length of service to receive an old-age pension was:

for men – at least 25 years old

for women – at least 20 years

1% was added to 55% for each year worked beyond the required level. However, the total value of the second indicator could not exceed 75% (0.75).

The pensioner’s individual coefficient was determined by multiplying the first indicator by the second:

When calculating the pension based on the individual coefficient of the pensioner, its size was determined by multiplying the individual coefficient of the pensioner by the average monthly salary in the country, which was regularly increased (for example: February 1, 1998 - 760 rubles, May 1, 1999 - 851 rubles, February 1, 2000 – 1175 rubles, November 1, 2001 – 1671 rubles).

But all the transformations in the Russian pension system did not allow us to overcome the problems associated with the assignment of pensions and caused mainly by demographic factors, as a result of which at the beginning of the 21st century there was a need for fundamental changes and a transition to a new stage in the development of pension insurance in our country.

In 2019, insurance premiums must be calculated taking into account the new maximum base. See insurance premium rates for 2019, which we have compiled in a convenient table.

Insurance premiums are mandatory payments:

• for compulsory pension insurance (OPI);
• compulsory social insurance (OSI);
• insurance in case of temporary disability and in connection with maternity (OSS at VNiM);
• compulsory health insurance, which is paid by organizations from individuals (CHI).

Limit base for calculating contributions in 2019

In 2019, the maximum base for calculating contributions changed (Government Decree No. 1426 dated November 28, 2018).

Table 1. Base for calculating insurance premiums in 2019

Insurance premium rates in 2019

The insurance premium rate is the amount of the insurance premium per unit of measurement of the base for calculating insurance premiums (clause 1 of Article 428 of the Tax Code of the Russian Federation).

table 2. Insurance premium rates

Type of contributions	Base for calculating insurance premiums	From the amount of payments within the established limit of the base	From the amount of payments exceeding the established maximum base amount
Mandatory pension insurance	Payments to individuals
Temporary disability and maternity insurance	Payments to citizens of the Russian Federation
	Payments: to foreign citizens; stateless persons temporarily staying in the Russian Federation*
Compulsory health insurance	Payments to individuals

Note:

How to assess whether you can still save on insurance premiums

You can assess in advance whether there is an opportunity to save more on insurance premiums or whether the company is already at risk of being subject to a salary commission. Assess the likelihood of claims and prepare arguments for inspectors in advance.

Accident insurance premiums

Accident insurance premiums are calculated as a percentage of wages in accordance with the types of economic activity according to occupational risk classes (Federal Law No. 179-FZ of December 22, 2005).

Table 3. Accident insurance premium rates

Occupational risk class	Insurance premium rate

Reduced insurance premium rates

Organizations and individual entrepreneurs have the right to apply reduced insurance premiums using the simplified tax system if the following conditions are met:

• if they are engaged in a “preferential” type of activity.
• if income from a “preferential” type of activity amounts to at least 70% of the total income for the period;
• if income for the tax period did not exceed 79 million rubles (clause 2, clause 6 of Article 427 of the Tax Code of the Russian Federation).

Table 4. Rates of reduced insurance premiums in 2019 for payments within the maximum base value

Group of insurance premium payers		OSS at VNiM		Compulsory medical insurance**
		For payments to citizens of the Russian Federation	For payments: foreign citizens; stateless persons temporarily staying in the Russian Federation*
Organizations and individual entrepreneurs on the simplified tax system with a “preferential” type of activity. Pharmacy organizations and individual entrepreneurs on UTII with a license; IP on PSN. Non-profit organizations on the simplified tax system and carrying out social service activities. Charitable organizations on the simplified tax system
Business companies and partnerships working on the practical application of the results of intellectual activity. Organizations and individual entrepreneurs that have concluded agreements with the SEZ management bodies on the implementation of technology innovation activities
Organizations of the Russian Federation conducting activities in the field of IT
Organizations with the status of participants in the Skolkovo project
Organizations and individual entrepreneurs with the status of a SEZ participant. Organizations and individual entrepreneurs with resident status of the free port of Vladivostok. Organizations listed in the unified register of SEZ residents in the Kaliningrad region

Note:

*Except for foreign citizens – highly qualified specialists.

**In this type of contribution, the maximum amount of the base is not established.

Additional insurance premium rates in 2019

Additional insurance premiums are established for certain categories of workers based on the results of a special assessment of working conditions (clause 3 of Article 428 of the Tax Code of the Russian Federation).

Table 5. Additional rates of insurance premiums for compulsory pension insurance if a special assessment of working conditions has been carried out

Class of working conditions	Subclass of working conditions	Additional insurance premium rate
Acceptable
Optimal

Table 6. Additional rates of insurance premiums for compulsory pension insurance, unless a special assessment has been carried out

Insurance premium rates 2019 for individual entrepreneurs

Individual entrepreneurs pay contributions from payments and remunerations that are accrued in favor of individuals within the framework of labor relations and civil contracts for the performance of work and provision of services (Clause 1 of Article 419 of the Tax Code of the Russian Federation). Also, individual entrepreneurs pay mandatory insurance premiums “for themselves” for compulsory health insurance and compulsory medical insurance (Article 430 of the Tax Code of the Russian Federation).

Table 7. Fixed payments for insurance premiums from individual entrepreneurs for themselves

Type of insurance premiums	On OPS	On compulsory medical insurance
If the payer’s income for the billing period does not exceed 300 thousand rubles.
If the payer’s income for the billing period exceeds 300 thousand rubles.	RUB 29,354 + 1.0% of the payer’s income, which is 300 thousand rubles. for the billing period.

Who pays insurance premiums in 2019 at the new rates - read the article, here are all the premium rates in visual tables, taking into account the changes, as well as free reference books and useful links.

The following links will help you pay your fees without any problems:

The BukhSoft program automatically generates, checks for control ratios and transmits reporting on contributions to the Federal Tax Service. You can check any form of reporting using all verification programs of the Federal Tax Service and the Pension Fund of Russia. Test any report for free:

Test reporting online

Useful documents

After reviewing the new insurance premium rates, do not forget to look at the following documents, they will help in your work:

Who pays insurance premiums 2019

As you know, mandatory insurance premiums are charged on remuneration to individuals - employees, performers under civil partnership agreements, owners of exclusive rights, authors, etc. Accordingly, the obligation to calculate, charge and pay insurance premiums for 2019 rests with firms and entrepreneurs who act:

• employers,
• customers under GPC agreements with individuals,
• purchasers of licenses,
• buyers of exclusive rights, etc.

To transfer a non-cash payment to the Federal Tax Service or the Social Insurance Fund, you must fill out a payment order according to the rules established by the Bank of Russia. A visual reminder for completing all payment details is given in the window below, you can download it:

In the BukhSoft program, correct payment orders are generated free of charge. Try filling out the payment online.

Create a payment order

Insurance premiums 2019: what is important to know

The legislation establishes 4 types of payments to extra-budgetary funds:

• For compulsory pension insurance,
• For compulsory health insurance,
• For compulsory social insurance in case of disability and maternity,
• For social insurance against accidents at work and occupational diseases.

Who makes the payments:

• Organizations – employers, customers under GPC agreements, buyers of licenses and exclusive rights;
• Entrepreneurs – employers, customers under GPC agreements, buyers of licenses and exclusive rights.

Entrepreneurs who do not employ hired workers pay contributions “for themselves.”

What determines the size of the tariff? It is influenced by 3 indicators:

• Employer category, since some groups of employers can use reduced tariffs, and some, on the contrary, are required to pay additionally,
• Category of workers, since higher rates are established for some groups of workers,
• The amount of payments to the employee, because the law sets limits, if exceeded, the rates are reduced.

The number of working days in 2019 does not matter.

Income limits for insurance premiums in 2019

Limits on the annual amount of remuneration for individual contributions were established for the first time in 2011. They are approved by the Government of the Russian Federation for each coming year. The meaning of these limits is that contributions at regular rates are calculated differently depending on whether the amount of payments to an individual for savings since the beginning of the year has exceeded the limit.

So far, the limits are increasing every year. And until 2015. limits were approved not only for contributions to compulsory health insurance and contributions to compulsory health insurance for sick leave and maternity leave, but also for payments to compulsory medical insurance. Now the limits on annual payments for medical contributions have been abolished. Read more about restrictions on remuneration for individuals in Table 1.

Table 1. Income limits for insurance premiums in 2019

	Limit on annual payments
	on OPS	on OSS	on compulsory medical insurance

Basic insurance premium rate for 2019

Contributions	Bid, %	Base
Mandatory pension insurance	22 – if the employee’s total income is less than the annual limit	clause 1 art. 426 Tax Code of the Russian Federation
	10 – if the employee’s total income exceeded the annual limit
Compulsory social insurance in case of disability and maternity	2.9 – if the employee’s total income has not reached the annual limit	clause 2 art. 426 Tax Code of the Russian Federation
	0 – if the employee’s total income exceeded the annual limit
For injuries	0.2 – 8.5. Tariffs are set for each enterprise individually depending on the class of professional risk. The maximum base is not established	Art. 1 of Law 179-FZ of December 22, 2005
For compulsory health insurance	5.1 - the maximum value of the base is not established	clause 3 art. 426 Tax Code of the Russian Federation

Insurance premiums 2019 for individual entrepreneurs

Since 2019 The amount of payments for “self-employed” citizens is fixed. The category of “self-employed” includes entrepreneurs and private practitioners running a business without employees, including:

• mediators,
• notaries,
• lawyers,
• patent attorneys,
• arbitration managers, etc.

According to the current rules, such businessmen transfer insurance premiums in 2019 only “for themselves” - that is, pension and medical payments. Moreover, the size of the pension payment depends on the annual “tax” business income of the entrepreneur or private practitioner. Read more about this in Table 3.

Insurance payments	Bid
	In 2018	In 2019
In the Pension Fund (if the annual income is not more than 300,000 rubles)
In the Compulsory Medical Insurance Fund (regardless of income)
In the Pension Fund of the Russian Federation with incomes over 300 thousand rubles.	1%, no more than RUB 212,360.	1%, no more than RUB 234,832.

“Self-employed” citizens are not required to make social security payments, but can make such transfers voluntarily.

Additional insurance premium rate for 2019

Additional tariffs are provided by law only for contributions to compulsory pension insurance. Such deductions are made by employers whose employees work in harmful or dangerous conditions. Working conditions may be considered harmful or dangerous:

• Legislation,
• The results of a special assessment.

The amount of additional deductions depends on whether a special assessment of working conditions has been carried out.

Type of employer
	Pension	Social	Medical
Payers of the simplified tax system engaged in the types of activities listed in paragraph 5 of paragraph 1 of Article 427 of the Tax Code of the Russian Federation (if contributions are paid until 2019)
Payers of UTII engaged in pharmacy and pharmaceutical activities (preferential tariffs apply only to the salaries of pharmaceutical workers) (if contributions are paid before 2019)
Individual entrepreneurs who have switched to PSN and comply with the requirements of clause 9, clause 1, article 427 of the Tax Code of the Russian Federation (if contributions are paid before 2019)

Reduced payment rates in 2019

Since 2019 For most payers, preferential rates are canceled - for example, for:

• companies on the simplified tax system,
• entrepreneurs on PSN,
• pharmacies on UTII.

Who retains the right to payments at reduced rates, see Table 7.

Table 7. Reduced payment rates in 2019

Type of employer	Payment rates for compulsory insurance, %
	Pension	Social	Medical
Payers of the simplified tax system engaged in the types of activities listed in clause 5, clause 1, article 427 of the Tax Code of the Russian Federation
Payers of UTII engaged in pharmacy and pharmaceutical activities (preferential tariffs apply only to the salaries of pharmaceutical workers)
Individual entrepreneurs who have switched to PSN and comply with the requirements of clause 9, clause 1, article 427 of the Tax Code of the Russian Federation
Non-profit organizations - simplifiers, fulfilling the conditions of clause 7, clause 1, article 427 of the Tax Code of the Russian Federation
Charitable organizations using a simplified taxation system
Skolkovo resident enterprises
Organizations operating in the field of information technology
Employers in Crimea, the port of Vladivostok and in zones of advanced economic development
Employers of crews of ships included in the Russian International Register of Ships