Social contributions in SP 2019 year. Rates of insurance contributions 2019 year (table)

Social contributions in SP 2019 year. Rates of insurance contributions 2019 year (table)

Based on changes in the Federal Law № 212-FZ, dated 24.07.2009 g. at first 2019 g. I changed the order of payment of insurance premiums for individual entrepreneurs. The changes affected directly fixed amounts of insurance contributions and the percentage distribution of the funds, the calculation of which is carried out with respect to the annual income.

Calculation of income based on tax forms

Calculation of the annual amount of income received from business activities, as well as the calculation of the fixed contributions, on the basis of some form of taxation.

For such a form of taxation as a OCHO, calculation of proceeds, in connection with the payment of insurance premiums on the basis of the provisions Article. 227 Tax Code and is determined by the form 3 -NDFL excluding costs available.

For the purposes of the payment of fixed fees under the simplified tax system, income is calculated according to Article. 346.15 NK RF, that is determined by the USN Declaration, the same rate of income tax legislation regulates the calculation taking into account the costs.

provisions Article. 346.5 NK Russian Federation regulates the payment of fixed charges, by calculating the annual income tax in such form as ESHN, by means of filing a tax return, allowing existing accounting costs.

A single tax on imputed income, as a form of taxation provides for the calculation of income in accordance with the provisions of Article. 346.26 NK RF, by summing up the tax return data from the first to the fourth fiscal quarter.

Rates for fixed fees (contributions)

Fixed amounts of insurance fees 2019 year, deducted depending on the amount of revenue received by an entrepreneur, So:

  • With an annual income less 300 000 rubles, fixed deductions made on the size of one minimum wage, which may change during the year.
  • With an annual income of more than 300 000 rubles, fixed amounts insurance charges will be calculated by calculation of the aggregate value in one and SMIC 1% of income over 300 000 rubles.

Percentage distribution of insurance contributions tariffs, according to the new legislation will not only depend on the amount of annual income, but also the age of the individual entrepreneur, So:

  • Individual entrepreneurs, born before 1966 , inclusive, expelled 26% on the insurance part of the pension fund and 5.1% in the Mandatory Health Insurance Fund.
  • The remaining businesses deduct 20% for insurance and :% the accumulative part of the pension fund and 5.1.% in TFOMS.

This fact will be taken into account when calculating the sums of the fixed insurance charges as in annual income to the entrepreneur 300 000 rubles, and when more than the specified amount income.

Separately, it should be noted, that the fixed charges in the Mandatory Health Insurance Fund, are fixed and do not depend on the amount of the annual income of an individual entrepreneur.

Contributions to 2019 year

Tariff rates for the calculation of contributions for compulsory pension (social, health) insurance depends:

  • the category of the payer (the organization must charge fees on general tariffs, or the right to apply reduced rates of contributions);
  • by employee category, for whose benefit payments are made;
  • of the amount of payments, accrued employee during the year (a value of marginal base or less than this amount,).

If the organization does not have the right to apply lower tariffs, in respect of payments it must charge premiums on general rates (Article. 426 NK RF):

  • contributions for compulsory pension insurance - at the rate of 22% with payments, does not exceed the base amount 1 150 000 rub. Beyond the excess of such base rate applied 10%. Insurance contributions listed one payment order without the distribution of contributions to the insurance and funded part of labor pensions. In this case, the CSC indicated the, which is provided for payments, credited to the payment of the insurance part of labor pensions.
  • contributions for compulsory social insurance - at the rate of 2,9% with payments, does not exceed the base amount 865 000 rubles. Excess excess contributions are not paid;
  • contributions for compulsory health insurance - at the rate of 5,1% regardless of the value of income. Ie fees charged on all payments. Limit database is not installed.

For privileged categories of payers of insurance premiums taxation of payouts, exceeding the limit value base, not provided (P. 2 Article. 427 NK RF).

As for entrepreneurs (payers, not make payments to the benefit of individuals), the size of the fees themselves are determined on the basis of the minimum wage. And if the amount of annual income exceeds 300 000 rub., it is also considered the second part of the individual contributions to the amount of such excess (podp. 1 P. 1 Article. 430 NK RF).

The tables show the contribution rates 2019 year.

Tariffs on insurance premiums from the employees salary (no benefits)

The overall rate of contributions to the funds remains the same compared to the previous year - 30%, of them:

  • 20% the Pension Fund
  • 2,9% the Social Insurance Fund
  • 5,1% in the Health Insurance Fund


* The maximum amount of the base for the calculation of insurance premiums



to limit base 1 150 000 rubles


over limit base 1 150 000 rubles



Without limiting base



to limit base 865 000 rubles


over limit base 865 000 rubles


* limit database installed Resolution of the Government of 28.11.2018 № 1426.

Reduced rates of insurance contributions 2019 year with a monthly salary of employees (benefits of the simplified tax system and other)

Most uproschentsev with 2019 year switched to general tariff 30 percent, since the end of grace period of transition.

reduced rate 20 per cent of the left-for-profit and charitable organizations in the USN. Privilege can use six years - 2019 by 2024 years.

Planned increase of fees for uproschentsev, which apply a common tariff, will not be. earlier it was planned, that 2021 the total fare will increase from 30 to 34 percent. Now left Tariff Code 30 percent. Company pension contributions should be considered at the rate of 22 percent from payments within the limit and 10 percent - with above-limit amounts.

Load contributions rose a half times those uproschentsev, that previously applied a reduced rate.

Who has the right to apply reduced rates on insurance premiums

AT 2019 , the reduced rates of insurance premiums may apply companies and individual entrepreneurs, specified in the list of item. 427 NK RF:

  • IT companies
  • airlines
  • charitable company USN
  • participants “Skolkovo”
  • participants in the free economic zone of the Crimea and Sevastopol
  • residents of the port of Vladivostok

Bids lower premiums in 2019 year (table)





Charitable organizations in the USN




NKO USN, working in the field of social services, research and development, education, health, culture and art (operation theater, libraries, museums and archives), mass sports except professional.




IT companies of the Russian Federation, are engaged in the development and implementation of computer programs and databases, the provision of services on the development, adaptation, computer software modifications, database, - installation, testing and maintenance programs. 8,0 2,0 4,0
Organizations and individual entrepreneurs with the salary of members of the crews of Russian ships. Exception - work for the storage and transshipment of crude oil and petroleum products in the Russian ports.




Organizations - participants of the project "Skolkovo".




Russian organizations, that produce and sell them produced animation audiovisual production.




Participants of the free economic zone of the Crimea and Sevastopol (Act of 29.11.2014 № 377-FZ).




Residents of the territory of advancing socio-economic development (Act of 29.12.2014 № 473-FZ).




Residents of the free port of Vladivostok (Act of 13.07.2015 № 212-FZ)




Residents of special economic zone in the Kaliningrad region (Act of 10.01.2006 № 16-FZ)




Additional rates of insurance premiums to the Pension Fund from the workers' wages

In accordance with No.. 3 Article. 428 Of the Tax Code for certain categories of workers, depending on the working conditions of additional insurance premiums are set according to the results of Souto.

Working conditions

Additional rate on insurance premiums

class subclass Rate


















If labor assessment was not carried, the additional rate will be equal to:

  • 6% on payment for work, mentioned in item 1 Part 1. 30 Federal Law of 28.12.2013 № 400-FZ
  • 9% on payment for work, said claims. 2-18 no. 1 Article. 30 Federal Law of 28.12.2013 № 400-FZ

Contribution rates for the IP for itself



The RPF (compulsory payment, It does not depend on income) to 31 December 2019 of the year 29 354 rub.
The HIF (compulsory payment, It does not depend on income) to 31 December 2019 of the year 6 884 rub.
The FIU with incomes over IP 300 000 rub. to 1 July 2020 of the year 1% (but not more 234 832 rub. – the first payment to the Pension Fund)

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