Insurance premiums in 2020: payments, transfers, changes

The amount of insurance premiums to state extra-budgetary funds in 2020 may increase to 30.8%. This will happen if the Russian government approves the increase in the contribution paid to the Mandatory Health Insurance Fund (MHIF). According to Anton Siluanov, the head of the Russian Ministry of Finance, the proposal was considered by the government as part of fulfilling obligations under the compulsory medical insurance programs. These programs relate to raising salaries for doctors and nurses, providing clinics with the necessary materials and drugs.

An increase in the contribution in 2020 is planned by 0.8% - from 5.1% to 5.9%. The total amount of insurance payments will grow proportionally. What other changes should taxpayers expect?

The aggregate rate is maintained

Articles 425-426 of the Tax Code of the Russian Federation (as amended up to January 1, 2019) stated that the cumulative tariff of 30% is temporary, valid from 2017 to 2020. After this time, it was planned that tariffs in the TSA will increase to 26% - by 4%. Accordingly, the total amount of insurance premiums in payments will increase to 34%. This did not happen - the Russian government supported the bill to maintain the general rate at the same level - 30%. So, no increases are expected from January 1, 2020. Moreover, according to the decision of the legislators, temporary rates become permanent.

Where to deduct?

According to legislative norms, deductions are obligatory to the following funds:

• pension (PFR);
• social security insurance (FSS);
• Compulsory Health Insurance (MHIF).

Samples of payments:

• Fixed contributions to the FIU for 2020. Payment deadline 12/31/2020

Payments on FE contributions for 2020 (fixed)

• Fixed contributions to the MHIF for 2020. Payment deadline 12/31/2020

Payments on FE contributions to the MHIF for 2020

• For the payment of contributions from income 1% for 2020. Payment deadline 01.07.2021

Example of payment from income 1% for 2020

To find out the current payment details of the tax office, you must go to the website service.nalog.ru/addrno.do, enter your address or inspection code at the place of registration, and click the "Next" button. In the window that opens, the system will issue payment details for the payment of insurance premiums and other tax payments.

Business Betting

Tariffs for the transfer of insurance premiums by the employer for subordinates in 2020 will be:

• 22% of the salary of a full-time employee - in the FIU;
• 2.9% - in the FSS;
• 5.1% - in the MHIF.

The total amount is 30% of wages. If the terms of payments are violated, a penalty is charged to the payer. Its size is 1/300 of the Central Bank's key rate.

Contributions for individual entrepreneurs

For individual entrepreneurs, the amount of mandatory payments is fixed. In 2020, it will be:

• to the Compulsory Health Insurance Fund - 8426 rubles;
• to the Pension Fund of the Russian Federation - 32,448 rubles.

Payment in the Pension Fund is calculated for those individual entrepreneurs whose income does not exceed 300 thousand rubles. Those who have it higher, additionally contribute to the Fund 1% of the excess amount.

Health insurance premiums do not increase if the limit is exceeded. Moreover, the maximum annual contribution to the Pension Fund should not exceed 8 times the size of the fixed rate: 32,448 x 8 = 259,584 rubles.

Payment period

Individuals engaged in entrepreneurial activity are given a calendar year to pay mandatory insurance payments. The last payment day is December 31 of the reporting year. Deductions from the excess amount (for those whose income is more than 300 thousand) must be made before July 1 of the year following the reporting year. Accordingly, the premium payment from 2020 is postponed to 2021 - until July 1. If an individual ceases business and is deducted from tax accounting, he is given 15 days to transfer payments to extra-budgetary funds. The period is calculated from the day of deregistration, and the amount is adjusted in proportion to the number of days worked in a year. For an incomplete worked month, the amount is calculated in proportion to the number of worked calendar days in that month.

Grace periods for IP

An individual entrepreneur is exempted from paying contributions or reduces their amount during periods when he does not conduct entrepreneurial activity for the following reasons:

1. Urgent service in the army.
2. Maternity leave until the child is 1.5 years old.
3. Participation in the mission of the UN, UNESCO and other similar organizations, since there is no way to combine this work with entrepreneurship.
4. Caring for a disabled person of the 1st group, a child with a disability or an elderly person over 80 years old. In the case of registration of care documents, prior coordination with the Pension Fund employees is required.
5. Moving with a military spouse to a new place where it is not possible to carry out the activities stated in the constituent documents.

There are other reasons for obtaining benefits - a complete list is set out in paragraph 7 of Art. 430 of the Tax Code. In order to take advantage of the legislative privilege, the applicant must have supporting documents:

• military ID;
• certificate from the military unit;
• disability certificates of a ward child or adult;
• written consent of the disabled person to care.

Only those individuals who did not conduct any activity during this period and submitted “zero” reporting can take advantage of the privilege.

Preferential rates for non-profit organizations

For non-profit organizations using a simplified tax system, reduced rates apply:

• 20% - on compulsory pension insurance;
• 0% - for temporary disability insurance in connection with maternity leave;
• 0% - for compulsory medical insurance.

The reduced rate is set for the period 2019-2024 - the relevant amendments have already been made to Art. 427 of the Tax Code of the Russian Federation.

The list of non-profit organizations beneficiaries includes:

• centers and social services;
• organization of education and sports;
• theaters, museums, other cultural institutions;
• archives;
• Libraries
• research organizations.

The preferential list includes individual taxpayers working in the field of information technology and some other categories, as well as charitable organizations.

Read also:

• What you can use maternity capital in 2020
• City environment 2020
• Will apartments rise in price in 2020

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