Single social contribution: accrual and rates

The question of unified social insurance does not bother, perhaps, only the lazy one. After all, about how much and why we pay the state out of their honestly earned money, every self-respecting citizen should know. This issue we will consider in the article below, based on the current regulatory and legal acts.

What is ERU, and what kind of operations does it involve?

A single social contribution is a fiscal penalty, which is applied in the case of civil-law and labor relations. As a rule, this burden is imposed only on payments in favor of individuals, although there are some exceptions, which we will talk about a little later.

Civil-legal relations, which are related to the collection of a single social contribution, include services rendered by the subjects, performance of works of a different nature (not prohibited by law), compliance with the material side in the implementation of certain points of authorial arrangements. At the same time, the accrual of obligations under ERU does not apply to individual entrepreneurs carrying out identical activities.

It is also worth noting that there is an exception in this list. The single social contribution will not be affected by the costs reimbursed to an individual in the performance of a particular work in the event that the latter incurred them on its own initiative.

Who should pay ERUs

The single social contribution in Ukraine, the Russian Federation and other countries has similar features and features, despite the difference in the presentation of key positions in the main regulatory and legal acts. According to the current legislation of the Russian Federation, the ERU payer entities are:

• Any individuals, individual entrepreneurs, as well as commercial organizations that make various payments to the PL;
• Lawyers and notaries, carrying out their activities in accordance with all applicable government regulations.

Also worth paying attention to a special category of unified social contributions, which are called pension. Their payers in the budget treasury are all the same notaries and lawyers, individual entrepreneurs and those business entities that for some reason make money transfers in favor of PL.

Where does the unified social tax come from?

The procedure for calculating ERUs to ugliness is simple. The tax base in this case is the total amount of money paid in favor of individuals.

At the same time, the single social contribution is calculated regardless of the extent to which the PL's goods or services were paid. The only exception is the list of items specified in Art. 236 of the current Tax Code of the Russian Federation.

At the same time, it is legislatively recommended to charge once per month for each subject individually using the incremental total. If it is a question of civil-legal relations with an individual, the amount of collecting a single social contribution also includes hidden taxes (often excise taxes and VAT). If fees in favor of PL are in kind, then the basis for taxation is the value of the goods in question at the average market price on a date equal to the day of payment.

Exceptions to the rules

At the same time, as noted earlier, a single social contribution is not charged with a number of payments. These include the following:

1. Various kinds of benefits, the list of which is regulated by the current legislation of the Russian Federation (among them old-age and disability pensions , maternity assistance, single mothers, large families and others).
2. Compensation for the compensation of the physical damage suffered (material payments for the loss of ability to work, provision of housing, food products, provision of services).
3. Material assistance from the enterprise to the deceased employee's family, payments to victims of emergencies and natural disasters.
4. Providing services on a preferential basis to persons with disabilities.
5. Payment for employment, regulated by contracts of a civil-law nature.
6. Any monetary compensation relating to the performance of the terms of contracts of both voluntary and compulsory insurance (property and personal).

Period of accounting and payment

The single contribution to social insurance is regulated by the current legislation, namely the Tax Code of the Russian Federation. In particular, the timing of the calculation and payment of ERUs are discussed in art. 240 of this normative legal act. As a tax period for this fiscal obligation, one calendar year is considered to be considered, and reporting to the state bodies for the order of its calculation is quarterly. The size of a single social contribution can also change only in a new period.

Despite the set deadline of 365 (366) days, the current legislation does not exclude advance payments on ERUs at least every three months. Although this is not necessary, it all depends on the amount of the accrued tax base.

In the event that a business entity carried out its registration within a year, then the reporting period for it will not be 12 months, but exactly as long as it remains before January 1. However, if the company was established in December, then for him such a date will be the end of the next year.

Pension support

As already mentioned above, a single social contribution as a fiscal institution is also represented by a special category - pension taxation. This does not mean that these obligations are paid exclusively in the PF, no. Business entities in this case, as in other cases, carry out civil-legal relations with fiscal authorities, and the latter, in turn, already provide all the necessary data to the Pension Fund, which is regulated by the procedure described in the Tax Code.

At the same time, the PF gives feedback to separate fiscal bodies as private information on the incomes of individuals, which is contained in personalized personal accounts. Thus, the mechanism of control and interaction between the authorized organizations is implemented with a view to reducing the percentage of shelters from payment of obligations.

Features of calculation in settlements with legal entities

As already mentioned above, a single social contribution as a fiscal obligation relates only to those business entities that make settlements with individuals. But what, in this case, should individual entrepreneurs do, who want to take care of their future? After all, a single social tax (contribution) - is a state guarantee to stay with at least a minimum income in old age or because of unexpected loss of ability to work.

For this purpose, a special article 244 of the current RF Tax Code has been developed. It contains a set of recommendations for individual entrepreneurs. The regulatory act states that in this case, when registering a business entity, the owner within five days must file data with the fiscal authorities on the expected income, which will serve as a tax base for ERUs. Next, in the legally established period, an advance payment is made, which at the end of the reporting period will be reviewed by fiscal authorities.

Unified social tax (insurance contributions) from accidents

Another category of ERUs, which should be given special attention, since it is the most complex and complex in the calculation. It is interesting that the basis for this fiscal obligation are all payments to the employees of the enterprise, regardless of their length of service and form of employment. In other words, the salary of freelancers should also be subject to ERUs from accidents.

But at the same time, experts argue that the issue of calculating exactly this fiscal obligation is rather controversial. Since it is legally prescribed that the base is the entire income of any employed person (even if it is a freelance worker). And this means that any kind of incentives, natural rewards in the form of goods can also become a reason for payments in the event of this very insured event? But the question remains rhetorical.

Tariffication of social taxes

The rates of a single social contribution are regulated by the Federal Law, namely, the ZRF No. 125. The issue of charging in practice is quite complex and complex, as some categories of professions have an increased risk of accidents, for example. Also, an important role in establishing the fiscal coefficients is played by the ownership of an activity in a particular economic category.

As for the taxpayers themselves, according to the legally established procedure, they are obliged annually during the first quarter to transfer to the fiscal authorities a certificate containing information on the main type of activity of the business entity. This will help to avoid further misunderstandings with the repayment of arisen budgetary obligations, and will also provide advice to qualified specialists on the charging of ERUs for the salaries of specific employees.