To receive a pension in old age, you need to pay taxes on time when you are young. Even children understand this simple axiom. So what is the pension tax? Where does it come from, how is it calculated and by whom is it transferred? If you want to know, read the article.
Contributions or taxes?
If you are a pensioner and are now afraid that you will have to pay a tax on your pension - exhale. Our today's article has nothing to do with income tax. Unless, of course, you are a resident of Ukraine, who since 2015 has been obliged to pay a 15 percent tax on pensions. But that, as they say, is a completely different story. Today we will talk about the pension tax that employers and individual entrepreneurs annually deduct to the FIU.
Strictly speaking, taxes transferred to the Pension Fund cannot even be called taxes. Taxes are a voluntarily alienated part of personal funds, distributed to the budget and spent for the benefit of society. Contributions for mandatory pension and health insurance are by no means budget money.
They settle in special off-budget funds and are a safety cushion for those who have already had an insured event. So young citizens pay for pensioners, and healthy people pay for the sick. Then some time passes, the former youth reaches retirement age, and other young and healthy ones take their place.
If the transferred funds are not, in essence, taxes, where did the concept of a pension tax come from? The fact is that until 2010 there was a single social tax, an analogue of today's insurance premiums. The UST was levied in one lump sum and then redistributed to the pension fund, FSS, and MHIF. And although the UST has been abolished for five years now, the habit of calling contributions to off-budget funds a tax has remained.
Tax payers
Who pays this tax in 2015? Pension tax payers can be divided into two large groups:
- legal entities;
- individual entrepreneurs and the self-employed population.
Legal entities pay tax in favor of their employees, and individual entrepreneurs and the self-employed population (notaries, farmers, owners of private practices, etc.) - for themselves and for the people working for them.
Accordingly, the amount of the pension contribution payable depends on which category the payer belongs to and whether he has employees.
Legal entities
Enterprises pay tax on employees' wages on a monthly basis, no later than the 15th (or if the 15th falls on a non-working day, no later than the next working day).
What is the payroll tax? As long as the total income of one employee since the beginning of the year has not exceeded the maximum amount established by law (711 thousand rubles in 2015), 22% of the official monthly earnings are deducted to the PFR. If during the year the total income of one employee exceeds the specified limit, from that moment the tax to the Pension Fund will be transferred at the rate of 10%.
For a number of legal entities (for example, pharmacies, business companies, enterprises operating in the field of IT, enterprises on the simplified tax system, Skolkovo participants, etc.), there are special, reduced rates for deductions to the Pension Fund of the Russian Federation. But enterprises with a hazard class of working conditions above 2, on the contrary, pay additional pension contributions. And the higher the established hazard class, the higher such a tariff.
You can get acquainted with the full list of tariffs for compulsory pension insurance on the PFR website.
Since 2015, legal entities must pay pension tax in one payment with an exact indication of the amount of the contribution, without fail - in rubles and kopecks. The BCC for pension contributions to the insurance pension in 2015 is the same as in 2014 - 392 1 02 02010 06 1000 160.
Sole proprietors and the self-employed
Unlike legal entities, individual entrepreneurs and self-employed citizens have the right to pay contributions to the Pension Fund at a time at the end of the tax period, or in installments during the year.
What is the tax for an individual entrepreneur in a pension fund in 2015? If individual entrepreneurs and self-employed citizens work for themselves, do not use hired labor and their annual income is less than three hundred thousand rubles, they transfer contributions at a rate of 26%.
If the annual income is more than three hundred thousand rubles, then another 1% is additionally transferred from the excess amount. The maximum base for calculating pension tax cannot exceed eight minimum OTs.
Example
Ulyanov A.A. opened an individual entrepreneur and under his own name sells watermelons in the Saratov region. Ulyanov is still a young entrepreneur, and therefore he carries out trading activities himself, without assistants. Let's calculate how much IP Ulyanov will have to transfer to the FIU if his income for 2015 is 475,000 rubles:
5,695 (minimum OT in 2015) * 26%*12+175,000*1%. = 20,360.8 rubles.
All of the above applies to those individual entrepreneurs and self-employed citizens who work alone. If an individual entrepreneur or, say, a lawyer has employees under his supervision, he must pay pension tax not only for himself, but also for them. Namely, how much?
- at the rate of 26% + 1% - for yourself;
- at the rate of 22 + 10% - for employees, if the individual entrepreneur applies DOS;
- at the rate of 20% - for employees, if the individual entrepreneur applies PSN or USN;
- at the rate of 8% - for employees, if the individual entrepreneur is a resident of the SEZ.
The payment order contains the following BCCs:
- 392 1 02 02140 06 1000 160 - for myself;
- 392 102 02 01 00 61000 160 - for employees.
Individual entrepreneurs and self-employed citizens must transfer a fixed pension contribution to the Pension Fund for themselves by the end of this year. Additional payments (from the amount exceeding three hundred thousand rubles) - until the end of the first quarter of the next year. Payments for employees must be made monthly, no later than the 15th.
