Deductions to non-budgetary funds of the Russian Federation

Now employers who do not have the right to lower tariffs of contributions to the off-budget funds of the Russian Federation, pay them at a general rate of 30%. Simultaneously, this tariff is divided into 2 parts: solidarity and individual. The amounts that fall on the solidarity part form the basic part of the pension. Due to the solidarity part of the tariff, in particular, the activities of the Pension Fund itself are financed. And only the amounts that fall on the individual part, form the pension of a particular employee.

It should be noted at once that it is not necessary to study the tariffs for the solidarity and individual parts of the pension, this information is not needed for the accountant. For them, there are no separate KBKs, both for the insurance and funded parts of the tariff for pension contributions to the extra-budgetary funds of the Russian Federation. Data on the amount of contributions due to the joint and individual part of the tariff are not included in the personal information. Even more - information about the size of these tariffs can confuse you when calculating them.

The limit on 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 FIU at a rate of 10%. Moreover, these deductions do not form a person's pension, since all 10% fully belong to the solidarity part of the tariff.

All payments that the RF LC require to produce in favor of the employee can be divided into three groups according to the principle of exactly what losses he incurred while performing his job duties. And on which of the groups will belong to this or that payment, largely depends on whether it is necessary to charge insurance premiums to state non-budgetary funds.

The first group consists of the amounts, the purpose of which is to compensate the employee for those physical and mental forces that he spent in the workplace to fulfill his labor duties. That is, in simple terms, the salary.

The next group is the guarantee payments provided by the legislation. Their goal is to reimburse the employee earnings, which he lost or did not receive due to the fact that he could not be in the workplace for valid reasons. For example, was on a business trip or on a regular vacation.

Despite the fact that the employee was not at work, the organization lost to him anyway, pays for lost work. That is, in essence, this is the same income of the employee, as well as the salary. Therefore, he must also be assessed with contributions in the general procedure, provided that the law is not included in the number of privileged payments. Yes, and the Tax Code of the Russian Federation includes such payments to the expenses for labor payment, accepted for taxation purposes.

And if some guarantee payment is not listed in the list of exempt, does this mean that it automatically needs to be assessed? In 2010, the controlling bodies and extra-budgetary funds considered this 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 are not subject to the payment of contributions. Consequently, contributions to the extra-budgetary funds of the Russian Federation should not be accrued on them.

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