Now employers who are not eligible for reduced rates of contributions to extra-budgetary funds of the Russian Federation pay them at a common rate of 30%. At the same time, this tariff is divided into 2 parts: joint and individual. Amounts paid to the joint part form the basic part of the pension. The joint part of the tariff, in particular, finances the activities of the Pension Fund itself. And only the amounts that fell on the individual part, form the pension of a particular employee.
It should be noted right away that it is not necessary to study tariffs for joint and individual parts of the pension; the accountant does not need this information. There are no separate CSCs for them, as for the insurance and funded parts of the tariff of pension contributions to extra-budgetary funds of the Russian Federation. Data on the amounts of contributions attributable to the joint and individual part of the tariff are not included in the personalized information. Even more - information about the size of these tariffs can confuse you when they are calculated.
The maximum base for contributions to extra-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 contributions do not form a person’s pension, since all 10% are fully attributable to the joint part of the tariff.
All payments that the Labor Code of the Russian Federation requires to make in favor of the employee can be divided into three groups according to the principle of what kind of losses he suffered in the performance of his labor duties. And on which group one or another payment will belong, in many respects depends on whether it is necessary to charge insurance premiums to state extra-budgetary funds.
The first group consists of amounts whose purpose is to compensate the employee for those physical and mental forces that he, while at the workplace, spent on the performance of his labor duties. That is, simply put, salary.
The next group is the guarantee payments prescribed by law. Their goal is to reimburse 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, I was on a business trip or on another vacation.
Despite the fact that the employee was not at work, the organization pays him lost labor time. That is, in essence, this is the same employee income as salary. And therefore, it should be taxed with contributions in the general manner, provided that the law is not included in the number of benefits paid. Yes, and the Tax Code of the Russian Federation classifies such payments as labor costs accepted for tax purposes.
And if some kind of guarantee payment is not named in the list of non-taxable ones, does this mean that it automatically needs to be assessed? Throughout 2010, regulatory authorities and extrabudgetary funds considered this unnecessary. In their letters, they explained that the preservation of the employee's average earnings is an obligation established by law, and these payments are not subject to the object of assessments. Consequently, contributions to extra-budgetary funds of the Russian Federation should not be accrued on them.
And in March 2011, the main "social department" spoke out in exactly the opposite way. In his opinion, all such amounts of average earnings that are paid by law are now subject to taxation. And all because the definition of an object has changed since 2011: it includes all amounts paid within the framework of labor relations, and not just under labor contracts. Moreover, these explanations served as the basis for letters from the FSS, in which the fund also spoke in favor of assessing the average earnings paid to parents of children with disabilities for an extra weekend, pregnant women workers, and donors.
