IN Russian legislation There are taxes that are paid by everyone, regardless of what a person does; the size of the tax rate is influenced by the activities of a citizen of the country.

Using the example of the UST rate table in 2019, let’s look at how much employers and employees will have to pay. Why is this tax needed and will the rate itself be changed? How to make the correct calculation?

The Unified Social Tax payment scheme is presented in this figure:

The tax was abolished more than six years ago, and was replaced by mandatory payments that all citizens pay - Pension, Medical. and Social Security. Out of habit, these taxes are called unified social taxes. The government plans to return this tax.

It will free you from the obligation to separate payments and simplify the verification procedure. And, as tax officials expect, it will collect money even from those who tried to evade paying taxes.

At the same time, this tax gives its citizens protection - it ensures future pensions, provides free medical care in certain institutions. Provides social guarantees to every citizen who pays the contribution.

Who should pay and for what?

Based on the legislation, all officially employed persons are required to pay this tax. And they are divided into two groups - employees and employers. So, you must pay tax:

• Individual entrepreneurs without employees.
• Businessmen who have staff.
• Small and large entrepreneurs.
• Persons who are not individual entrepreneurs receive any monetary rewards.

These categories of citizens have a different object subject to taxation. Large and small enterprises must make contributions for specific payments - wages, other remuneration, which falls under an employment or legal contract.

Individual entrepreneurs, if they do not have employees, pay for themselves.

How is the UST rate calculated for employers?

Almost all payers make contributions to the state at a single unified social tax rate, which consists of the following parts:

• Pension Fund Russia – 22%.
• Health insurance – 5,1 %.
• Social insurance – 2.9%.

Total “Unified Social Tax rate” is 30%.

Organizations that make transfers of contributions and the total amount of which reaches the limit - 155 thousand rubles. for a pension fund, can count on a rate reduction to 20% or lower.

If payments are more than 718,000, then the rate will be reduced to 10 percent. For social Fear of reaching the limit of 718 thousand rubles exempts you from paying tax completely.

For all other payers, the single tax rate in 2019 will be 30%.

Unified Social Tax rate for individual entrepreneurs “for themselves” and 1% of income

For entrepreneurs who work for themselves, the payment system is completely different. They are not required to pay into the social insurance fund; this is not a mandatory insurance contribution.

Mandatory payments that a merchant is required to make are Pension Fund and Health Insurance. Here the calculation is made from minimum wage labor, which is established at this stage.

For example, in 2019 minimum size salary is 7,500 rubles. That is, based on this, mandatory contributions are calculated. Using an example, we will show how to calculate the Unified Social Tax.

The Pension Fund rate is 26%, which means we calculate as follows:

• 7,500 (minimum wage) * % (fund rate) * 12 (months per year) = 400 rubles. This means that the merchant must pay this amount to the Pension Fund.

For calculation in honey. fear, we will use a similar method, only the rate will be changed - 5.1%.

• 7,500 * 5.1% * 12 = 4,590 rubles.
• In total, the total mandatory contribution for individual entrepreneurs without employees will be – 400 + 4,590 = 27 990 .

It must be remembered that if a businessman’s income exceeds 300 thousand rubles, he must add 1% to this amount.

Can businessmen hope for a tax reduction? Yes, and every year the state provides support to small and medium-sized businesses. It allows you to reduce the tax burden. Simplified people who use the 6% “income” system can take advantage of the tax reduction.

Let's see what it will look like if the simplifier works for himself and has no employees.

During the year, the businessman had a profit, which was broken down quarterly.

The businessman’s income for the year amounted to 760 thousand rubles. Let's calculate the tax:

• 6% * 760,000 = 45,600 rubles.

All insurance mandatory contributions the merchant paid quarterly to reduce advance payment according to the unified social tax.

As we have already determined, the amount of contributions from entrepreneurs is 27,900. We take into account that the income of our businessman exceeded 300 thousand, which means that when calculating the tax we need to add one percent:

• (760,000 - 300,00 = 360,000) * 1% = 3,600 + 27,900 = 31,590 rubles.

As a result, it turns out that a simplifier who works for himself and has no employees must pay a mandatory unified social tax in the amount of 31,590 rubles.

See also training videos about insurance premiums:

Our state is trying to protect the rights of the working population by introducing various contributions for employers. If an organization has employees, it means that it is obliged to be fully responsible for them and pay mandatory contributions to various funds.

One of these taxes is the unified social tax - UST. Let's figure out what this tax means for company employees, for employers and what its rate is.

The entire working population of the country, commercial and budgetary organizations. By establishing such a contribution, the state realized the right of the working population of the country to free medical care in public medical institutions, provided the working population with a pension and provides social benefits. Payments for this tax amounted to 26–30 percent of wages. But the Russian Government abolished this tax in 2010.

Instead, three different insurance taxes came into force - Pension, medical. fear and social fear.

The government plans to return the unified social tax. If this contribution is returned, this will simplify the rules for its payment. This will also reduce the number of checks. The authorities hope, with the help of the introduced tax, to increase revenues to the treasury from those citizens of the country who, in one way or another, tried to evade paying taxes.

Who are the UST taxpayers?

The payers of this tax will remain those market participants who paid contributions to the Pension Fund, medical insurance. fear, FSS:

• Legal persons who make payments to individuals.
• Entrepreneurs who have hired employees.
• Notaries and lawyers involved in private practice.

Thus, taxpayers are all commercial and government organizations. If this is an individual entrepreneur without employees, then he pays the contribution for himself.

What is the object of taxation

In order to pay this tax to the state, it is necessary on the basis of Art. 235 of the Tax Code to make payments or other remuneration to individuals, which are carried out on the basis of employment contracts or civil law ones.

If a person performed any work or service on the basis of a contract, copyright agreement and received remuneration for his work or wages, then the employer pays social tax for him.

This tax is imposed on the activities of entrepreneurs and farms, which, taking into account the taxation regime, calculate the tax.

Not taxed social taxes the following payments:

• Which were carried out within the framework of legal contracts during the transfer of ownership of property.
• Accrued in favor foreign citizens or LBG, prisoners with a separate division Russian organization for employment contracts.

Legal persons and merchants make payments for hired employees, the taxable object of which is salary or other remuneration.

Lawyers and notaries, heads of farms pay this tax when calculating income minus expenses.

Depending on the tax regime, different calculations may be made. For example, single tax at OSNO is calculated according to general rules for this system.

How is the tax base determined?

In order to determine the tax base, it is necessary to take into account any payments and rewards that were made to employees. This is how the tax base is formed.

Employers pay this tax based on payments based on employment and legal contracts. Tax rate is established on the basis of Art. 241 Tax Code - the maximum was 26% with a tax base of less than 300 thousand rubles. If the income is higher, then you need to add another percentage. This rate was distributed as follows:

• IN federal budget 20% was spent.
• Social fear took 2.9%.
• Federal Fund honey. fear – 1.1%.
• Regional honey fear – 2%.

Bases and rates may change. Currently, the total unified social tax is 30%, but for some taxpayers a reduced tariff of 26% is established.

To make the calculation, you need to know the tax base, whether the payer has a reduced tariff or pays on a general basis. For example, a single tax under the simplified tax system can be calculated at reduced rates as a percentage.

Depending on which mode the company uses, the calculation is made. If this is a simpler income, then the calculation is taken from his main profit. If the mode simplified tax system income minus the expense, which means the calculation is taken from the difference.

Also, the tax calculation may change, it depends on the merchant’s annual income and tax deductions that have a certain limit.

Social rate The tax varies depending on the amount charged, that is, it decreases when a certain limit is reached. The rate and limit change every year. Therefore, the calculation must be made based on the amount received by the entrepreneur. The organization needs to look at how many accruals have been made and whether the amount paid has reached a certain limit.

Despite the transfer of insurance premiums from next year to the jurisdiction of tax service, no significant changes are expected in the order of their accrual. Chapter 34 comes into effect on January 1, 2017 Tax Code, which left insurance premium rates unchanged in the new year.

Insurance premium rates in 2017 – table

As in 2016, it will be equal to 30% of the total amount of the basic insurance premium rate. For certain categories of payers, reduced (preferential) contribution rates continue to be used. We have collected all current rates for calculating insurance premiums, both basic and preferential, in accordance with Chapter 34 of the Tax Code of the Russian Federation in the form of tables:

Insurance premiums for 2017 - rates

Payer of contributions	Type of insurance premium	Base for calculating insurance premiums	Betting 2017
Organizations and individual entrepreneurs paying remuneration to individuals (clause 1, clause 1, article 419 of the Tax Code of the Russian Federation)
		payments exceeding the maximum base for calculating contributions
		payments within the maximum base for calculating contributions
		payments exceeding the maximum base for calculating contributions	contributions are not charged
		There is no maximum base, it is accrued on all payments
IP, lawyers, notaries and other owners of private practices who do not make payments to individuals (clause 2, clause 1, article 419 of the Tax Code of the Russian Federation)	Pension Fund (contribution “for yourself”)		26% (fixed fee)
		amount of income exceeding 300,000 rubles	1% (surcharge on contribution)
		*maximum amount of all Pension Fund contributions cannot exceed 8 times the fixed contribution
	MHIF (contribution “for yourself”)	Minimum wage in effect at the beginning of the year x 12

Reduced insurance premium rates in 2017

Payers of contributions (Article 427 of the Tax Code of the Russian Federation)	Insurance premium rate 2017
			Compulsory Medical Insurance Fund
Organizations and individual entrepreneurs using the simplified tax system whose activities are preferential and whose income is equal to at least 70% of all their income. The right to reduced tariffs is lost from the beginning of the billing period if annual income exceeds 79 million rubles.
Those using the simplified tax system non-profit organizations whose activities take place in the field of social services for citizens, scientific research, education, healthcare, mass sports, culture and art
Organizations using the simplified tax system that are engaged only in charity
Pharmacies and individual entrepreneurs with a license for pharmaceutical activities using UTII
Individual entrepreneurs applying the patent in relation to payments to employees engaged in patent activities. The benefit does not apply to all types of patent activity
Business entities and partnerships using the simplified tax system, implementing the results of intellectual activity, the rights to which belong to institutions, including scientific ones (budgetary and autonomous)
Organizations working in the field of information technology
Individual entrepreneurs and organizations that have entered into agreements with the governing bodies of the SEZ for the implementation of tourism, recreational and technical innovation activities
Organizations participating in the Skolkovo project
Organizations and individual entrepreneurs - participants of the SEZ in the territory of Sevastopol and the Republic of Crimea
Organizations and individual entrepreneurs - residents of the territory of rapid socio-economic development
Organizations and individual entrepreneurs - residents of the free port of Vladivostok
Organizations paying remuneration to ship crews, only in relation to these payments. Vessels must be registered in the Russian International Register of Ships (there are exceptions)

A rollback to those laws that were once abandoned has become a pattern in our time. This category also includes the reinstatement of Article 24 of the tax legislation, which was repealed in 2010 and deals with the unified social tax. In general, the state plans not only to restore previously forgotten taxes, but also to increase them. This is evidenced by UST rates in 2017, table which were published relatively recently.

UST and ESSS - two names of one fee

The innovation was not received particularly positively by ordinary people, but it caused confusion and many questions among entrepreneurs. The reason for this was that there were two names for one collection, which caused confusion in people’s minds. Thus, in the beginning of the year, a decision was made to combine all insurance premiums into a single fee, and the powers to consolidate payments were transferred to the tax authorities. In order to avoid a situation where citizens will have to pay for the same thing twice, it was decided to rename the unified social tax to the unified social tax.

As for the issues of calculation, tax bases, benefits and reporting, in these matters the introduced unified social tax since 2017 will not be different.

Debriefing in detail: rates, benefits, charges, reporting

The categories of payers of this fee or tax, which have not yet been fully determined, will remain the same. They will be individuals, entrepreneurs and organizations making payments to citizens. Also, legal specialists engaged in private practice, as well as notaries, will be required to pay the fee.

It is noteworthy that if the payer belongs to several categories simultaneously, then the fee will have to be calculated for each.

The UST tax base from 2017 will be the total amount of income and profits, after deducting from them all the costs and expenses associated with their extraction. As for calculations, the tax percentage will be calculated on the profit for a specific tax period.

Another “problem” for organizations was the need to calculate tax bases separately for each hired and full-time employee. In addition, when calculating, it is necessary to take into account how financial income either monetary or natural - physical, for example, the harvest received for agricultural enterprises.

As for interest rates, they increase with increasing profitability of the enterprise. Thus, unified social tax UST since 2017 will be established for all types and types of enterprises and will affect all working citizens.

The calculation will also provide for certain benefits. They will affect disabled people whose annual income does not exceed 100 thousand rubles. For them, the tax is not relevant. The same principle is provided for organizations that employ disabled people, and their total payments during the year will not exceed the specified threshold. Those working within the simplified system of calculation and payment of taxes may also not pay UST. Payers of taxes on imputed income are also exempt from social tax.

In addition, UST is not charged:

If the unified social tax is not paid

The consequences of non-payment of the unified social tax or fee will be fully felt by the employees of the “unscrupulous” enterprise or entrepreneur. Thus, they risk losing “years” from their work experience, receiving reduced amounts of pension components (funded, insurance part), losing the opportunity to receive pension savings investment income. It is noteworthy that against the backdrop of non-payment of premiums, a practice of claims has already developed in the country, the essence of the claims, within the framework of which was precisely the payment of underpaid insurance premiums.

About seven years ago, the unified social tax (UST) was replaced by other social payments, in particular, contributions to insurance funds. Since 2017, the Government of the Russian Federation intends to return the unified social tax in order to ensure guaranteed fulfillment of all social obligations to the population.

So, let's figure out why the UST is needed, how to calculate it and who is obliged to transfer funds, as well as how this event is monitored.

As we have already noted, legally this type of tax obligation has not existed for about seven years, however, in fact, all transferred contributions to insurance funds are UST:

The purpose of the UST is that with the help of these contributions, the company will be able to guarantee its employees all social rights, namely: pension benefits, temporary disability benefits, and other payments as part of the provision of social support. In particular, it is from this source that the funds necessary to provide free help in medical institutions.

In addition to the main changes, several more amendments related to the payment of assessments were made for the Unified Social Tax in the form of insurance contributions this year:

• when calculating contributions under the Unified Social Tax, it is prohibited to round in any direction;
• the concept of a maximum indicator for calculating contributions to the Pension Fund was introduced;
• it is prohibited to collect insurance premiums from the severance pay of dismissed employees, which is less than three months, as well as from travel allowances, if all expenses are documented;
• payments will also be accrued for foreign citizens with whom the employer has an employment contract.

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Who is obliged to pay UST

All citizens who are officially employed automatically assume obligations to pay the unified social tax. Two large groups can be distinguished:

• individual entrepreneurs engaged in private practice are required to make deductions from all types of income, after taking into account expenses;
• individuals not belonging to the group individual entrepreneurs, but making payments in favor of other citizens. The entire volume of payments that were made becomes the object of taxation individuals under employment contracts and GPC agreements.

Schematically, funds will be transferred as follows:

All supervisory activities will have serious consequences, and the duration of inspections can range from 4 to 6 months. The basis for an inspection may be:

• the presence of regular violations that require urgent verification and special measures. All violations must be recorded and documented;
• if violations are identified in the taxpayer's branches;
• there are inaccuracies in the documents or the taxpayer cannot provide the requested information;
• insurance premiums are not paid on time.

If transfers cannot be made due to force majeure, then the taxpayer in this case can contact the Federal Tax Service and ask for a deferment or installment plan for the payment of the unified tax.

How to calculate UST

UST rates in 2017 will remain the same as before. The total figure will consist of the following contributions:

• contributions to the Pension Fund – 22%;
• contributions to the Federal Compulsory Medical Insurance Fund – 5.1%;
• Social Insurance Fund – 2.9%.

The maximum possible size of the contribution base for the current year is:

• to the Pension Fund - 876,000 rubles. The rate may be reduced if the indicator reaches the established limit;
• in the Social Insurance Fund - 755,000 rubles. When this indicator is reached, the rate will be equal to zero.

If the size of the fund for charges to the Pension Fund exceeds the limit, the tariff will be reduced to 10%. Unified social tax rate in 2017:

For individual entrepreneurs, the payment procedure is slightly different:

1. They are not obliged to make contributions to insurance funds, except mandatory FIUs and FFOMS;
2. For calculations, an indicator such as the minimum wage is used;
3. If the individual entrepreneur’s income for the year exceeds 300,000 rubles, then 1% of the amount exceeding the established limit is added to all charges.

The formula for calculating charges is as follows:

• 12*5.1%*minimum wage – amount of contribution to the Federal Compulsory Medical Insurance Fund;
• 12*26%*minimum wage – the amount of contribution to the Pension Fund.

Example of UST calculation

As an example of calculating the unified social tax, the following situation can be given:

The Globus company paid for reporting period income in the amount of 1,150,000 rubles. It is necessary to calculate the unified social tax and the amount of insurance premiums.

To determine the amount of UST contributions, you must perform the following calculations:

1. 718,000 * 2.9% = 20,822 rubles. – the amount of social contributions within the established limit of 718 thousand rubles;
2. 796,000 * 22% + ((1,150,000 – 796,000)* 10%) = 175,120 + 35,400= 210,520 rub. – pension amount payable taking into account exceeding the limit;
3. 1,150,000* 5.1% = 58,650 rub. – medical payments.

Total, the total amount of UST payable is: 20,822 + 210,520 + 58,650 = 289,992 rubles.