The unified social tax (UST) is a seriousinnovation in the tax system. He was able to replace the earlier taxes that came to three state extra-budgetary social funds. Prior to the introduction of the SST, payers were required to provide separate forms of reports to each of the above funds, as well as to timely make payments within the timeframes established by the respective fund.
History of the UST
The idea of introducing a single social tax (UST),which would cover all insurance premiums, arose in 1998, when the State Tax Service proposed to create a single unified base of taxation, transferring all the functions of accounting and control to a single agency. However, in those years this plan remained unfinished, so it had to be frozen. Two years later, the second part of the RF Tax Code was adopted, as well as the Federal Law of 05.09.2000. Since 01.01.2001, a new procedure for calculating and paying contributions to social extra-budgetary funds of the Russian Federation has been adopted. Chapter 24, part 2, referred to the introduction of the Unified Social Tax. The tax to the Pension Fund, as well as taxes to the Social Insurance Fund and the Mandatory Medical Insurance Funds, were consolidated as part of the Unified Social Tax to mobilize funds for the realization of the citizens' rights to pension and social security, as well as due medical care. In addition to this, a certain procedure was established for contributions to compulsory social insurance against accidents at work and occupational diseases.
UST: Nature and Characteristics
Transition to an open market economy in RussiaIt was marked by cardinal changes in the financial system, when extra-budgetary funds began to disconnect from the state budget system. Due to the budget deficit, inflation, production decline, growth of unforeseen expenses and other circumstances, the formation of off-budget funds has become one of the most important elements in updating the mechanisms of the social service institutions. As stated earlier, UST was introduced after the entry into force of the second part of the Tax Code of the Russian Federation. Generally, UST is a tax designed to replace all insurance contributions to the above-mentioned funds, but without contributions to insurance against accidents and occupational diseases that must be paid regardless of the UST.
Objects of taxation
For taxpayers of the 1st group, objectstaxation are all accrued payments, as well as remuneration, bonuses and other income, including payment under civil law contracts, copyright and licensing agreements, and, finally, payments intended for the provision of material assistance. It is worth noting the interesting fact that all the above-mentioned revenues may not be taxable if they were paid out of profit, which was on the remaining account of the organization.
For entrepreneurs, the objects of taxation are all the incomes they receive from their entrepreneurial / professional activities, but minus the costs associated with their extraction.
Finally, we say that the objects of taxationdo not include various payments, the subject of which is the transfer of ownership of property or the transfer for temporary use of property. For example, such contracts can be a contract of "purchase and sale" and a lease agreement.
Tax base for UST
Based on the objects of taxation established by law, the tax base is formed. For employers it is defined:
- all possible remunerations and payments made in accordance with labor legislation;
- payment under civil law contracts;
- income from copyright and license agreements;
- various payments for the provision of material assistance and other gratuitous payments.
When the tax base is determined, they are taken into accountall incomes that are somehow earned by their employers in cash or in kind, as well as under the guise of social, material and other benefits, minus non-taxable incomes, which we will talk about later. When there is an accrual of UST, taxpayers-employers are required to determine the tax base for each employee separately throughout the tax period. The tax base of entrepreneurs is a generalized amount of income that is subject to taxation and was received by them for the tax period, with the exception of expenses not related to their extraction. The income received by employees in kind (goods, services) should be included in the composition of taxable income, based on their value / value, which is defined in art. 40 of the Tax Code, based on market rates and prices.
Payments not included in the tax base
These include the following:
- state benefits;
- compensation for dismissal;
- travel expenses;
- compensation for harm caused to health;
- compensation for the use of personal belongings of employees;
- all kinds of compensation for athletes;
- other types of compensation;
- provision of free meals;
- income received by members of the peasant economy;
- reimbursement of expenses for raising the professional level of workers;
- contributions on compulsory / voluntary workers insurance;
- material payments to state employees;
- one-time material payments;
- free housing;
- income of members of the tribal communities of a few peoples of the North;
- other payments established by Art. 237 of the Tax Code.
Payers of the UST will be the same persons,who pay contributions to extra-budgetary funds. Actually, there are only 2 groups of payers, where the first include employees, organizations, entrepreneurs and corporate entities that have civil legal capacity, and to the second - self-employed citizens (lawyers, notaries, tribal communities of a few peoples of the North, engaged in traditional economy and others).
The UST rate in 2013 and 2014
In Russia there is a gradual increase in the taxload, which is caused by the "aging of the nation", and subsequently the drop in the number of able-bodied and working citizens. Of course, the elderly generation needs to be treated and pensions are paid regularly to these people. Today, the smallest insurance premiums are paid by individual entrepreneurs and other self-employed citizens. They pay a fixed insurance premium, which is noticeably lower than that of "average" employees working for someone. As for the actual interest on insurance contributions (UST), in 2013 they accounted for 30% of wages. Plus, since 2012, an additional rate of 10% has been withdrawn for wages in excess of 512 thousand rubles, 568 thousand - in 2013 and is expected to pay more than 624 thousand in 2014. The UST in 2014 expected to rise to 34% . Due to a sharp increase in rates in 2010, which grew by 8% (from 26% to 34%), most small businesses went "in the shade", as they could not bear such a significant burden on their business.
How to calculate ESN?
The calculation of the unified social tax in 2014 is based on the following algorithm:
1. First, it is necessary to determine the tax base, which is the amount of income of an individual. It can be received by him as a salary (that is, under employment contracts) or under the guise of other payments that are issued under civil law contracts: author's fees, a reward for doing work, and so on. Plus, the payers of the UST will be represented by organizations and individual entrepreneurs who use the labor of hired workers.
2. The next step is to determine the tax rate. It has a regressive scale, in which a smaller percentage is kept with a larger amount. For the bulk of payers, the total percentage will be 30% (for incomes from 1 to 624,000 rubles): deductions of the UST to the Pension Fund of Russia - 22%, to the Mandatory Medical Insurance Fund - 5.1%, to the Social Insurance Fund - 2.9%. Over the limit amount (624 thousand) will be withheld 10%.
3. Compare your salary with the desired group (<624000 <) and just multiply your amount by a certain percentage. On this all, your individual calculation of the UST is over.
The tax period is 1 calendar year. At the same time for the first group of taxpayers there are also reporting periods (quarter, 6 and 9 months). For the second group, there are no such periods. At the end of the tax period, taxpayers must file a tax return.
Typical wage accrual of the UST
UST. Postings for its calculation
According to Russian tax legislation, it is established that the following organizations and individuals were exempt from tax payment (prior to the abolition of the UST in 2010):
- In organizations, the accrual of UST is not withheld fromamounts of payments and other fees that do not exceed 100 thousand rubles for each individual during the tax period, which is an invalid of Groups I, II or III.
- The previous principle also applies to the following categories of taxpayers:
- For public organizations of invalids (OOI). In this category, taxes are not withheld if there are at least 80% of disabled people and their legal representatives among the participants. This also applies to their regional offices.
- For institutions where the authorized capital is formedfrom contributions (OOI), the average number of which [disabled] is at least 50%. Plus, the wage share should be at least 25%.
- Organizations that were created to achievesocial goals, including assistance to disabled people, disabled children and their parents. It is worth noting that property owners should only have OOI.
- Individual entrepreneurs and lawyers,having the status of invalid I, II or III group. Revenues from their entrepreneurial / professional activities should also not exceed 100 thousand rubles during the tax period.
Currently, a privileged percentage of UST (insurance premiums) is also present. For example, in 2013, the preferential rate was 20% - in the FIU, FSS - 0%, MHIF - 0%.
The prerequisites for a return to UST
For many, information about the return did not appearsurprising, because UST is an important component of the Russian tax system in the 2000s. Most experts refer to the fact that the main reasons for the return to UST was that the replacement of the UST by insurance premiums, the scale of which changed in favor of a more regressive and increase in mandatory contribution rates from 26% to 34% of the Wage Fund (payroll), did not provide the balance of the pension system, but only led to an increase in the tax burden and various administrative complications. From this we can conclude that the return to UST is likely to be well received by business (especially small ones), and the system itself will suit both the state and entrepreneurship. In 2010-13 years. all entrepreneurs were forced to apply to three (!) bodies, which, in turn, increased the cost of accounting.
It's already been quite a while that the systemtaxation of UST has become close and understandable for all taxpayers. Meanwhile, it is worth noting that certain provisions in the Tax Code require additional modifications and clarifications. The abolition of the unified social tax did not negatively affect the tax system, but the practice of introducing insurance premiums did not bring any improvement, increasing the tax burden. Today, the rates on UST are 34% and 26% for the bulk of payers and beneficiaries respectively, which is not too loyal to entrepreneurs. However, it is worth noting that UST is a good alternative to insurance premiums, which can improve the tax situation in the country.