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UST is ... Accrual, contributions, postings, deductions, interest and calculation of UST

The single social tax (UST) is a serious innovation in the tax system. He was able to replace the earlier taxes that came to three state extra-budgetary social funds. Prior to the introduction of the SST, taxpayers were required to provide separate forms of reports to each of the above-mentioned funds, as well as timely pay in the timeframes established by the relevant fund.

History of the UST

The idea of introducing a unified social tax (UST), which would cover all insurance premiums, arose in 1998, when the State Tax Service proposed to create a single unified base for taxation, transferring all functions of accounting and control to a single agency. However, in those years this plan remained unfinished, so it had to be frozen. Two years later, the second part of the RF Tax Code was adopted, as well as the Federal Law of 05.09.2000. Since 01.01.2001, a new procedure for calculating and paying contributions to social extra-budgetary funds of the Russian Federation has been adopted. Chapter 24, part 2, referred to the introduction of the UST. The tax to the Pension Fund, as well as taxes to the Social Insurance Fund and compulsory health insurance funds, were consolidated in the UST to mobilize funds for the realization of the citizens' rights to pension and social security, as well as due medical care. In addition to this, a certain order was established for contributions to compulsory social insurance against accidents at work and occupational diseases.

UST: Nature and Characteristics

The transition to an open market economy in Russia was marked by dramatic changes in the financial system, when extrabudgetary funds began to disconnect from the state budget system. Due to the budget deficit, inflation, production decline, growth of unforeseen expenses and other circumstances, the formation of extra-budgetary funds has become one of the most important elements in updating the mechanisms of the social service institutions. As stated earlier, UST was introduced after the entry into force of the second part of the Tax Code of the Russian Federation. Generally, UST is a tax designed to replace all insurance contributions to the above-mentioned funds, but without insurance premiums for accidents and occupational diseases that must be paid regardless of the UST.

In 2010, the unified social tax was abolished, and insurance premiums were replaced, which, however, did not differ much from the latter. Significant differences between UST and insurance premiums were the payment of taxes: earlier citizens were paid through the tax service, and with the advent of insurance contributions, they began to pay taxes to extra-budgetary funds. In addition, tax rates have been slightly changed. However, from January 1, 2014, a proposal was made to return to the old UST scheme in force until 2010.

Objects of taxation

For taxpayers of the 1st group, the objects of taxation are all accrued payments, as well as remunerations, bonuses and other incomes, among them payment under civil law contracts, author's and license agreements and, finally, payments intended for rendering material assistance. It is worth noting the interesting fact that all the above-mentioned revenues may not be taxable if they were paid out of profit, which was on the remaining account of the organization.

For entrepreneurs, the objects of taxation are all incomes that they receive from their entrepreneurial / professional activities, but minus the costs associated with their extraction.

Finally, we say that various types of payments are not included in the objects of taxation, the subject of which is the transfer of ownership of property or the transfer of property for temporary use. For example, such contracts can be a contract of "purchase and sale" and a lease agreement.

Tax base for UST

Based on the objects of taxation established by the legislation, a tax base is formed. For employers it is defined:

  • All possible remunerations and payments made in accordance with labor legislation;
  • Payment under civil law contracts;
  • Income from copyright and license agreements;
  • Various payments for the provision of material assistance and other gratuitous payments.

When the tax base is determined, all incomes that are somehow earned by their employers in cash or in kind, and also under the guise of social, material and other benefits, minus non-taxable incomes, which we will talk about later, are taken into account. When there is an accrual of UST, taxpayers-employers are required to determine the tax base for each employee separately throughout the tax period. The tax base of entrepreneurs is a generalized amount of income that is subject to taxation and was received by them for the tax period, with the exception of expenses not related to their extraction. The income received by employees in kind (goods, services) should be included in the composition of taxable incomes, based on their value / value, which is defined in art. 40 of the Tax Code, based on market rates and prices.

Payments not included in the tax base

These include the following:

  • State benefits;
  • Compensation for dismissal;
  • Travel expenses;
  • Compensation for harm caused to health;
  • Compensation for the use of personal belongings of employees;
  • All kinds of compensation for athletes;
  • Other types of compensation;
  • Provision of free meals;
  • Income received by members of the peasant economy;
  • Reimbursement of expenses for raising the professional level of workers;
  • Contributions on compulsory / voluntary workers insurance;
  • Material payments to state employees;
  • One-time material payments;
  • Free housing;
  • Income of members of the tribal communities of a few peoples of the North;
  • Other payments established by Art. 237 of the Tax Code.

Payers

Payers of the UST will be the same persons who pay contributions to extra-budgetary funds. Actually, there are only 2 groups of payers, where the first include employees, organizations, entrepreneurs and corporate entities that have civil legal capacity, and the second - self-employed citizens (lawyers, notaries, tribal communities of a few peoples of the North, engaged in traditional economy and others).

If taxpayers belong to both categories, then they pay taxes for two reasons. For example, an individual entrepreneur who uses the labor of wage earners is obliged to pay the unified social tax on income derived from entrepreneurial activity, as well as from accrued payments in favor of his workers. Notaries, detectives and security guards who are engaged in private practice do not belong to a separate class of payers for the reason that they are already included in the group of "individual entrepreneurs", which is enshrined in Art. 11 of the Tax Code.

The UST rate in 2013 and 2014

In Russia, there is a gradual increase in the tax burden, which is caused by the "aging of the nation", and subsequently the drop in the number of able-bodied and working citizens. Of course, the elderly generation needs to be treated and pensions regularly paid to these people. Today, the smallest premiums are paid by individual entrepreneurs and other self-employed citizens. They pay a fixed premium, which is noticeably lower than that of "average" employees working for someone. As for the actual interest on insurance contributions (UST), in 2013 they amounted to 30% of wages. Plus, since 2012, an additional rate of 10% has been withdrawn for wages above 512 thousand rubles, 568 thousand - in 2013 and is expected for salaries of over 624 thousand in 2014. The UST in 2014 was expected to rise to 34% . Due to a sharp increase in rates in 2010, which grew by 8% (from 26% to 34%), most small businesses went "in the shade", as they could not bear such a significant burden on their business.

How to calculate ESN?

The calculation of the unified social tax in 2014 follows the following algorithm:

1. First, it is necessary to determine the tax base, which is the amount of income of an individual. It can be received by him as a salary (that is, under employment contracts) or under the guise of other payments that are issued under civil law contracts: author's fees, a reward for doing work, and so on. Plus to this payers ESN will act both organizations, and individual businessmen who use work of hired workers.

2. The next step is to determine the tax rate. It has a regressive scale, in which a smaller percentage is kept with a larger amount. For the bulk of payers, the total percentage will be 30% (for incomes from 1 to 624,000 rubles): deductions of the UST to the Pension Fund of Russia - 22%, to the Mandatory Medical Insurance Fund - 5.1%, to the Social Insurance Fund - 2.9%. Over the limit amount (624 thousand) will be retained 10%.

3. Compare your salary with the desired group (<624000 <) and simply multiply your amount by a certain percentage. On this all, your individual calculation of the UST is over.

Tax periods

The tax period is 1 calendar year. At the same time for the first group of taxpayers there are also reporting periods (quarter, 6 and 9 months). For the second group, there are no such periods. At the end of the tax period, taxpayers must file a tax return.

Typical wage accrual of UST

UST. Postings for its calculation

Tax breaks

According to Russian tax legislation, it is established that the following organizations and individuals were exempt from tax payment (prior to the abolition of the UST in 2010):

  1. In organizations, the accrual of UST is not withheld from the amounts of payments and other remunerations that do not exceed 100,000 rubles for each individual during the tax period, which is a disabled person in Groups I, II or III.

  2. The previous principle also applies to the following categories of taxpayers:
    • For public organizations of invalids (OOI). In this category, taxes are not withheld if there are at least 80% of the disabled and their legal representatives among the participants. This also applies to their regional offices.
    • For institutions where the authorized capital is formed from deposits (OOI), the average number of which [disabled] is at least 50%. Plus, the wage share should be at least 25%.
    • Organizations that were created to achieve social goals, including assistance to disabled people, disabled children and their parents. It is worth noting that property owners should only have OOI.

  3. Individual entrepreneurs and lawyers who have the status of disabled I, II or III group. Revenues from their entrepreneurial / professional activities should also not exceed 100 thousand rubles during the tax period.

Currently, a privileged percentage of UST (insurance premiums) is also present. For example, in 2013, the preferential rate was 20% - in the FIU, FSS - 0%, MHIF - 0%.

The prerequisites for a return to UST

For many, the information on the return did not seem surprising, since the UST is an important component of the Russian tax system in the 2000s. Most experts refer to the fact that the main reasons for the return to UST were that the replacement of the UST with insurance premiums, the scale of which changed in favor of a more regressive and an increase in the mandatory contribution rates from 26% to 34% of the WFP (wage fund), did not provide The balance of the pension system, but only led to an increase in the tax burden and various administrative complications. From this we can conclude that the return to UST is likely to be favorably received by business (especially small ones), and the system itself will suit both the state and business. In 2010-13 years. All entrepreneurs were forced to apply to three (!) Bodies, which, in turn, increased the cost of accounting.

It is also not beneficial for the country to maintain an enlarged number of civil servants, which complicates the control of the financial activities of entrepreneurs. In addition, we have already mentioned that due to sharp increases in rates, many small companies have gone "in the shade." So while only positive changes are predicted. On the other hand, in 2014 the social payments rate has been increased, since the single social tax is currently 34% (regular) and 26% (preferential), which will not make business people more happy.

Conclusion

It's been quite a long time now that the taxation system of the UST has become close and understandable for all taxpayers. Meanwhile it is worth noting that certain provisions in the Tax Code require additional modifications and clarifications. The abolition of the unified social tax did not negatively affect the tax system, but the practice of introducing insurance premiums did not bring any improvement, increasing the tax burden. Today, the rates on UST are 34% and 26% for the bulk of payers and beneficiaries respectively, which is not too loyal to entrepreneurs. However, it should be noted that the UST is a good alternative to insurance premiums, which can improve the tax situation in the country.

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