How to calculate insurance premiums?

Due to the fact that the resolution of the Government of the Russian Federation of December 10, 2012 under No. 1276 comes into force in January 2013, not only the marginal base for calculating insurance premiums for calculating insurance premiums intended for state extra-budgetary funds changes, but also new ones are introduced additional rates. The most important change in the calculation of insurance premiums is the amended ceiling for the calculation of contributions. By its resolution, the government increased this figure to 568 thousand rubles, however, for the majority of insurance payers, the basic rate at which the amount of such contributions is calculated remains at the same level - 30% of payments within the limit, if the amount of the base for calculation of contributions exceeds the established limit, the percentage of calculation will be equal to 10%.

The question of how to calculate insurance premiums should not worry payers who charge taxes on a “simplified payment system” if they carry out their main activities in the social or production sphere.For them, the pricing of insurance premiums remains at the same level - 20%. Such rules are also applied when calculating insurance premiums for extrabudgetary state funds, in the case of a socially oriented non-profit organization or a charitable organization.

Additional insurance premiums

Some payers will have to pay premiums on increased fiscal burden. These taxpayers include the media, for which the tariff is increased by 1% (previously the rate was 27%, and since January 2013, it is 28%). Producers of agricultural products also fell into the list of payers who, in the first quarter of 2013, will receive insurance premiums to state extra-budgetary funds at an increased rate - 27.1 percent (previously used at the level of 20.2%). Similar rules for the calculation of insurance premiums also apply to public organizations of persons with disabilities, as well as to the institutions established by them, the payers of the UAT. In connection with the increase in the tariff for assessed contributions to the Social Insurance Fund, disabled workers of groups I, II or III will receive payments at the level of 27.1 percent, and not 20.2, as it was before.

Federal Law No. 243-FZ, adopted on December 3, 2012, provides for the charging and payment of additional contributions for some insurers.How to calculate the amount of insurance premiums? This question will be particularly relevant in the beginning of 2013 for enterprises that provide their employees with work with special working conditions, since the aforementioned law implies additional tariffs for financing the insurance part of the labor pension for employees of such enterprises. Moreover, the federal law provides for an annual increase in additional tariffs for enterprises not only in the list No. 1 and list No. 2, but also on small lists. Employees of such enterprises are entitled to early retirement, which is the root cause of the introduction of additional tariffs.

So, for the enterprises of the list No. 1 such percentages of additional contributions are provided:

  • 2013 - 4%;
  • 2014 - 6%;
  • 2015 - 9%.

For enterprises of the list number 2 provides the following percentages of additional contributions:

  • 2013 - 2%;
  • 2014 - 4%;
  • 2015 - 6%.

The latter level of additional insurance deductions is also characteristic of enterprises whose working conditions fall under a small list. These additional tariffs for accrual are applied to policyholders who use both a common base rate and a reduced rate as a base.If we consider how to calculate insurance premiums of an additional nature, then the basis for their accrual is that the government in the Federal Law assumes all payments made by the company to the employee. There is no limit for additional deductions.

In connection with the appearance of additional tariffs for calculating insurance premiums, the Pension Fund with the Ministry of Labor of Russia has developed new sections in the form of RSV-1 PFR, which is provided by payers after each reporting period. Naturally, as early as April 2013, when the specialists of the enterprises make reports for the first quarter, they will use the new reporting forms.

Payment of contributions by entrepreneurs

As for self-employed citizens, in 2013 the fixed payment to the Pension Fund is increased. Before calculating the amount of insurance premiums, all entrepreneurs, as well as citizens engaged in law practice and notaries, should know that the legislation for contributions to the FFOMS has not made any changes to its ruling. But still, changes for these categories of citizens have appeared - they are associated with the charging of contributions to the PFR.For the year, the amount of deductions to the Pension Fund should be calculated as follows: 5205 (minimum wage) multiplied by a factor of 2, then 26% of the amount received is taken (tariff for this category for paying contributions to the Pension Fund). The amount received is multiplied by 12 (the number of months in a year).

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