Deductions to off-budget funds of the Russian Federation

2024 Author: Henry Conors | [email protected]. Last modified: 2024-02-12 02:43

Now employers who are not en titled to reduced rates of contributions to non-budgetary funds of the Russian Federation pay them at a general rate of 30%. At the same time, this tariff is divided into 2 parts: solidary and individual. The amounts included in the solidarity part form the basic part of the pension. The solidarity part of the tariff, in particular, finances the activities of the Pension Fund itself. And only the amounts included in the individual part form the pension of a particular employee.

It should be noted right away that it is not necessary to study the tariffs for the solidarity and individual parts of the pension, the accountant does not need this information. For them, there are no separate BCCs, as for the insurance and funded parts of the tariff for pension contributions to off-budget funds of the Russian Federation. Data on the amounts of contributions attributable to the solidary and individual part of the tariff are not included in the composition of personalized information. Even more, knowing the size of these tariffs can confuse you when calculating them.

The marginal base for contributions to non-budgetary funds of the Russian Federation per employee is now 512,000 rubles. Payments to an employee in excess of this amount are subject to contributions to the Pension Fund at a rate of 10%. Moreover, these deductions do not form a person's pension, since all 10% are fully related to the solidary part of the tariff.

All payments that the Labor Code of the Russian Federation requires to be made in favor of the employee can be divided into three groups according to the principle of exactly what kind of losses he suffered in the performance of his labor duties. And on which of the groups this or that payment belongs, it largely depends on whether it is necessary to accrue insurance premiums to state off-budget funds.

The first group consists of amounts, the purpose of which is to reimburse the employee for those physical and mental forces that he, while at the workplace, spent on the performance of his labor duties. That is, in other words, salary.

The next group is the statutory guarantee payments. Their goal is to compensate the employee for earnings that he lost or did not receive due to the fact that he could not be at the workplace for good reasons. For example, he was on a business trip or on another vacation.

Despite the fact that the employee was not at work, the organization still pays for the lost working time. That is, in essence, this is the same income of the employee as the salary. Therefore, it should be subject to contributions in the general manner, provided that the law is not included in the number of privileged payments. Yes, and the Tax Code of the Russian Federation classifies such payments as labor costs accepted for tax purposes.

And if some guarantee payment is notis named in the list of non-taxable, does this mean that contributions should be automatically calculated on it? Throughout 2010, regulatory authorities and non-budgetary funds considered this to be unnecessary. In their letters, they explained that the safety of the employee of his average earnings is an obligation established by law, and these payments do not fall under the object of taxation. Consequently, contributions to off-budget funds of the Russian Federation should not be accrued on them.

And in March 2011, the main "social department" spoke in a completely opposite way. In his opinion, all such amounts of average earnings, which are paid according to the law, are now subject to taxation. And all because the definition of the object has changed since 2011: it includes all amounts paid within the framework of labor relations, and not only under labor contracts. Moreover, these clarifications served as the basis for letters from the FSS, in which the fund also spoke in favor of imposing contributions on the average earnings paid to parents of disabled children for extra days off, pregnant workers, and donors.