Until 2010, the Unified Social Tax (abbreviated as Unified Social Tax) was the payment from wage fund, while the amount of deductions was split into several parts for subsequent transfer to various funds. The Unified Social Tax was abolished in 2009-2010, although in fact it was simply divided, and in its place independent columns of mandatory payments appeared: Social Insurance Fund, Compulsory Medical Insurance Fund, Pension Fund.

The meaning of the single social tax

Essentially, the single social tax is a quarter of your salary, which the employer transfers to various funds to provide state guarantees for free healthcare, social protection and the formation of pension savings.

All taxpayers of this tax admit that now, with the fragmentation of payments, it has become more difficult and difficult, the burden on accounting has increased and wages are being reduced.

Who should pay the single social tax?

The payer of the single tax is always the employer, and in cases where the entrepreneur works for himself, he makes payments for himself too, but on behalf of the organization (its official name and details). The UST payer cannot be an individual, and the exception applies only to employees of the legal industry - notaries and lawyers.

What is the object of taxation?

The object of UST taxation is the money that the employee received for the work performed or part of it, while an employment contract or authorship agreement on intellectual property was drawn up.

In general terms, this is either your official salary or remuneration. Rewards mean:

• bonuses;
• vacation pay.

How to calculate the amount of the single social tax in 2018

The amount of accruals according to the Unified Social Tax calculation was 26% of the wage fund, and now the same amount is scattered in separate columns depending on the amount of income and the category of working citizens.

For example, disabled people do not pay UST.

According to current legislation, the division of the unified social tax is as follows:

• contributions to the pension fund – 14%;
• Social insurance payments – 2.9%;
• health insurance – 1.1%;
• Other payments include TFOMS - 2% and FB - 6%.

For entrepreneurs

An entrepreneur, like any other employer, is obliged to pay the Unified Social Tax (or its modern analogues) in full for all officially employed employees, except in cases where the work of disabled people and children is used on a part-time basis (within the limits of the law), as well as persons with benefits for this fee.

For individual entrepreneurs

For individual entrepreneurs, if they have officially hired employees, the scheme looks exactly the same as for other employers. If a person works for himself, then on behalf of his organization he makes payments in his own name. payments are made from the amount of wages that he sets for himself.

Familiar to all owners of summer cottages and cars. All working citizens pay income tax, but they may not know what the Unified Social Tax is.

What is a single social tax

The very name of the UST encrypts its essence - it is a social tax. The abbreviation UST stands for Unified Social Tax. These are contributions aimed at mobilizing funds intended for pensions and social security at the state level.

These tax fees were not deductible from the working population; payment of the unified social tax was made at the expense of funds and organizations. The tax rate was uniform - 26% of the wage fund. These amounts were not deducted from wages; the workers themselves paid another tax.

New taxes instead of UST

The unified social tax was abolished on January 1, 2010. Now payments for the same purpose are supposed to be made to three government organizations. These are 3 different structures:

1. Pension Fund of the Russian Federation (PFR).
2. Social Insurance Fund of the Russian Federation (FSS).
3. Compulsory Health Insurance Fund of the Russian Federation (MHIF).

At first, the summed rate for these 3 funds was identical to the Unified Social Tax, but in January 2011 there was an increase in payments to 2 funds at once. Later, the percentage of payments was slightly reduced, but they did not equal the previous 26%; after the reduction, the total rate of social taxes was 30 percent.

This video will tell you what deductions are included in the unified social tax:

Regulatory regulation

Legal regulation of the unified social tax was formalized at different levels.

• The mandatory nature of social taxes is provided for in the Constitution of the Russian Federation. This document is the main one, occupying the first level of legal acts.
• Also at the first level are the Labor (LC), Tax (TC) and Civil Codes (CC) of the Russian Federation.
• Federal laws also belong to the first level of regulatory regulation. The unified social tax was introduced on January 1, 2001 in accordance with Federal Law No. 118 of August 5, 2000. In this form, social tax payments existed for 9 years. According to Federal Law No. 212 of July 24, 2009, the unified social tax was replaced by other payments starting from January 1, 2010.

Objects of taxation

• Under objects of the unified social tax of the first group understood as income under employment contracts of various types and payments under one-time contracts. UST was also levied on remuneration under civil contracts involving payment for services or performance of any work with a certain income. Agreements or property were not subject to UST taxation.
• The second group of unified social tax objects also implies income, but it relates to private practice. These are the remaining funds after deducting expenses when conducting private business or professional activities of a different nature.

There were also tax benefits; an entire category of income was exempt from paying the unified social tax:

• Payments under personal voluntary insurance contracts
• Tax-free government compensation and benefits
• Compensation upon dismissal for vacation unused during work
• Insurance premiums under contracts for voluntary medical insurance for their employees.

UST objects

The amounts of taxable objects were determined by period.

• A classic tax period was allocated for a period of 1 calendar year.
• There were also 3 reporting periods - 1st quarter, half a year and the first 3 quarters of the year.

Legal advice on the issue of returning the unified social tax is given in this video:

Subjects

Payers of the single social tax were divided into 2 groups.

• First were entities that have employees receiving wages, regardless of whether the activity is carried out by an individual entrepreneur.
• To the second group included persons engaged in private practice. These include lawyers, notaries, and other self-employed taxpayers. Often such entities were simultaneously taxpayers of the first category - they were taxed for private practice and for paying wages to hired employees. An example would be a receptionist at a doctor's office or a secretary at a notary public.

UST subjects

Important nuances

In 2017, they once again started talking about the return of the unified social tax. It was originally introduced to simplify tax calculations, allowing you to submit documents and transfer funds to one organization. In 2010, it was decided that this was unprofitable from the point of view of tax collection, so the unified social tax was divided into 3 funds. Now the question of returning to the taxation model in the UST format is still open. Active discussions on returning this system began back in 2016, although in 2015 it was decided not to resort to paying social taxes in the UST format.

The concept of a single social tax has been outdated for several years, but even accountants still call the Unified Social Tax payments to 3 government bodies. It doesn’t matter what social tax payments are called - they go to provide pensions and other government benefits.

Theoretically, a return to the unified social tax is quite possible; this measure is now being considered by the government as an anti-crisis measure. This will be clear by mid-2017, but if the unified social tax is returned, then an increase in the rate for persons with high wages has already been provided. So far, the amount has been announced that exceeds 796 thousand rubles in earnings for the year.

All that remains is to wait and find out whether the unified social tax will actually be returned.

Intended to mobilize funds to realize the right of citizens to state pension and social security (insurance) and medical care, levied in accordance with Chapter 24 of the Tax Code (as amended by Federal Law of December 31, 2001 No. 198 FZ). Taxpayers are recognized as:

1) persons making payments to individuals (employers):

a) organizations;

b) individual entrepreneurs;

c) individuals who are not recognized as individual entrepreneurs;

2) individual entrepreneurs, lawyers. If a taxpayer simultaneously belongs to several categories of taxpayers, he calculates and pays tax on each basis (Article 235 of the Tax Code). The object of taxation for organizations and individual entrepreneurs is payments and other remuneration accrued by taxpayers in favor of individuals under employment and civil law contracts, the subject of which is the performance of work, provision of services (with the exception of remunerations paid to individual entrepreneurs), as well as under copyright agreements . The object of taxation for individuals who are not recognized as individual entrepreneurs is payments and other remuneration under employment and civil law contracts, the subject of which is the performance of work, the provision of services, paid by taxpayers in favor of individuals. Payments made within the framework of civil contracts, the subject of which is the transfer of ownership or other real rights to (property rights), as well as contracts related to the transfer of property or property rights for use (clause 1 of Art. 236 NK). The object of taxation for individual entrepreneurs and lawyers is income from entrepreneurial or other professional activities minus the costs associated with their extraction. For individual entrepreneurs using the simplified taxation system, the object of taxation is gross revenue, determined in accordance with the Federal Law “On the simplified system of taxation, accounting and reporting for small businesses” (clause 2 of article 236 of the Tax Code). Payments and rewards (regardless of the form in which they are made) are not recognized as an object of taxation if:

a) for corporate taxpayers, such payments are not classified as expenses that reduce the tax base for corporate tax in the current reporting (tax) period;

b) for taxpayers - individual entrepreneurs or individuals, such payments do not reduce the tax base for personal income tax in the current reporting (tax) period (clause 3 of Article 236 of the Tax Code). The tax base of organizations and individual entrepreneurs is determined as the amount of payments and other remuneration accrued by taxpayers for the benefit of individuals. When determining the tax base, any payments and remuneration are taken into account (with the exception of amounts not subject to UST taxation and amounts of tax benefits under UST), regardless of the form in which these payments are made, in particular, full or partial payment for goods (works, services) , property or other rights) intended for an individual - an employee or members of his family, including utilities, food, rest, training in their interests, payment of insurance premiums under voluntary insurance contracts (except for the amounts of insurance premiums under voluntary personal insurance contracts employee insurance, concluded exclusively in the event of the death of the insured person or loss of the insured person’s ability to work in connection with the performance of his job duties). The tax base of individuals who are not recognized as individual entrepreneurs is determined as the amount of payments and rewards for the tax period in favor of individuals (clause 1 of Article 237 of the Tax Code).

Taxpayers and employers determine the tax base separately for each individual from the beginning of the tax period at the end of each month on an accrual basis (clause 2 of Article 237 of the Tax Code). The tax base of individual entrepreneurs and lawyers is determined as the amount of income received by such taxpayers during the tax period, both in cash and in kind, from entrepreneurial activities or other professional activities, minus the costs associated with their extraction. In this case, the composition of expenses accepted for deduction for tax purposes by this group of taxpayers is determined in a manner similar to the procedure for determining the composition of expenses established for taxpayers of corporate income tax. For individual entrepreneurs using a simplified taxation system, it is determined as the product of gross revenue and a coefficient of 0.1 (clause 2 of Article 237 of the Tax Code). When calculating the tax base, payments and other remuneration in kind in the form of goods (work, services) are taken into account as the cost of these goods (work, services) on the day of their payment, calculated on the basis of their market prices (tariffs), and in case of state regulation of prices ( tariffs) for these goods (works, services) - based on state regulated retail prices. At the same time, the cost of goods (work, services) includes the corresponding amount of VAT, and for excisable goods, the corresponding amount of excise taxes (clause 4 of Article 237 of the Tax Code).

The amount of remuneration taken into account when determining the tax base in relation to the author's contract is determined in accordance with the norms of the Tax Code for determining the tax base for personal income tax (Article 210 and paragraph 3 of the first part of Article 221 of the Tax Code). The tax period is a calendar year. Tax reporting periods are the first quarter, six months and nine months of the calendar year (Article 240 of the Tax Code). For employer taxpayers, with the exception of taxpayers acting as employers - agricultural producers and tribal, family communities of small peoples. If, at the time of payment of advance tax payments by taxpayers, employers, the amount of the tax base accumulated since the beginning of the year is on average one divided by the number of months, expired in the current tax period is less than 2,500 rubles, the tax is paid at the maximum rate, regardless of the actual size of the tax base for each individual. Taxpayers whose tax base meets this criterion are not entitled to use a regressive tax rate until the end of the tax period. When calculating the average tax base per employee for taxpayers with more than 30 employees, payments in favor of 10% of employees with the largest income are not taken into account, and for taxpayers with up to 30 employees (inclusive) payments in favor of 30 % of employees with the highest income. When calculating the tax base on average per employee, the average number of employees is taken into account, determined in the manner established by the State Committee of the Russian Federation on Statistics. When determining these conditions, the average number of employees taken into account when calculating the amount of tax payable to the federal budget is taken (Clause 2 of Article 241 of the Tax Code). The date of payments and other remuneration or receipt of income is determined as:

The day of accrual of payments and other remunerations in favor of the employee (individual in whose favor payments are made) - for payments and other remunerations accrued by taxpayers by employers;

The day of payment of remuneration to the individual in whose favor payments are made - for individuals not recognized as individual entrepreneurs;

The day of actual receipt of the corresponding income - for income from entrepreneurial or other professional activities, as well as other income related to this activity (Article 242 of the Tax Code). The following are established in the Tax Code:

a) the procedure for calculating, the procedure and terms for paying taxes by taxpayers and employers (Article 243 of the Tax Code);

b) the procedure for calculating, the procedure and terms for paying tax by taxpayers who are not employers (Article 244 of the Tax Code);

c) features of calculation and payment of tax by certain categories of taxpayers (Article 245 of the Tax Code);

d) a list of federal departments, institutions and organizations of the Russian Federation that are exempt from paying tax (clauses 2-4 of Article 245 of the Tax Code). Individual entrepreneurs and lawyers do not calculate or pay tax in relation to the amount of tax credited to the Social Insurance Fund of the Russian Federation.

Encyclopedia of Russian and international taxation. - M.: Lawyer. A.V. Tolkushkin. 2003.

See what "UNIFIED SOCIAL TAX" is in other dictionaries:

Unified social tax- Federal tax. Regulated by Chapter 24 of the Tax Code of the Russian Federation. Benefits are provided for in Art. 238 Tax Code of the Russian Federation. Regional and local authorities do not establish benefits. The tax base is calculated based on the amount of income paid to employees. Dictionary business... ... Dictionary of business terms

unified social tax- A tax that combines contributions to the Pension Fund, the Mandatory Medical Insurance Fund, and the Social Insurance Fund. Introduced on January 1, 2001 [OAO RAO "UES of Russia" STO 17330282.27.010.001 2008] Topics economics EN social tax ... Technical Translator's Guide

Unified social tax- (English single social tax) in the Russian Federation, a tax (contribution) credited to state extra-budgetary funds, the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation and funds ... Encyclopedia of Law

Unified social tax- Insurance premiums for compulsory insurance 2009 2010 2011 2012 2013 2014 2009 2010 IP LLC ... Accounting Encyclopedia

Unified social tax- This article is about the tax, which was abolished on January 1, 2010. About the social insurance system, see the article Compulsory social insurance in Russia. The Unified Social Tax (UST) is intended to mobilize funds to realize the right of citizens to... ... Wikipedia

UNIFIED SOCIAL TAX- (FEE) combines from January 1st. 2001 contributions to state extra-budgetary funds for social purposes (see Social taxes). A unified approach to determining payers, the tax base and payment deadlines has been established (Chapter 24 of the Tax Code of the Russian Federation). With the introduction of E.s.n... Financial and credit encyclopedic dictionary

Unified social tax- (English single social tax) in the Russian Federation, a tax (contribution) credited to state extra-budgetary funds the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation and the compulsory medical insurance funds of the Russian Federation and intended to mobilize funds for the implementation... ... Large legal dictionary

Unified social tax- 1. Federal tax. Regulated by Chapter 24 of the Tax Code of the Russian Federation. Benefits are provided for in Art. 238 Tax Code of the Russian Federation. Regional and local authorities do not establish benefits. The tax base is calculated based on the amount of income paid to employees. 2.… … Vocabulary: accounting, taxes, business law

Unified social tax- targeted federal tax paid by organizations and individuals, credited to the federal budget and two state extra-budgetary funds (Social Insurance Fund of the Russian Federation and compulsory medical insurance funds of the Russian Federation) and... ... Large legal dictionary

In 2016, it became known that insurance premiums would be replaced by a new unified insurance fee. In essence, the country had to return to paying the unified social tax (UST), which accountants said goodbye to seven years ago. Ultimately, the government decided not to change the name of the payment. As before, policyholders calculate insurance premiums, but pay them to the federal tax service. There is one exception: as before the change of the contribution administrator, you need to pay contributions from industrial accidents to the Social Insurance Fund.

For simplicity, many accountants among their colleagues refer to insurance premiums as UST. In this article we will also use this concept. But it is worth remembering that the Tax Code of the Russian Federation does not contain such a term.

Contribution rates in 2019 (table)

Insurance premiums in 2019 include four types of contributions:

• in case of maternity and illness;
• medical;
• pension;
• for injuries.

The general contribution rate in 2019 is 30% plus the rate of accident insurance premiums (the value is variable and depends on the danger of production). Tariffs in 2019 directly depend on the maximum value of the base for calculating insurance premiums. The tariff rates for the majority of payers (Article 425 of the Tax Code of the Russian Federation) are shown in the table.

TableRates

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Where to submit reports

In 2019, contributions must be reported to the Federal Tax Service and the Social Insurance Fund.

In addition to this calculation, policyholders need to submit form 4-FSS. Since 2017, the form has become more simplified and contains figures only for “traumatic” contributions. The paper version of the form must be submitted by the 20th day, and the electronic version - by the 25th day of the month following the reporting period.

Calculation example

The salary fund of KGB LLC in February 2019 amounted to 358,378 rubles. None of the employees' payments exceeded the limit established by law. KGB LLC does not have benefits. At a rate of 0.3%, KGB LLC pays “traumatic” contributions.

The accountant of KGB LLC calculated the contributions and received the following values:

OPS = 358,378 x 22% = 78,843.16 rubles

Compulsory medical insurance = 358,378 x 5.1% = 18,277.28 rubles

OSS = 358,378 x 2.9% = 10,392.96 rubles

Contributions for injuries = 358,378 x 0.3% = 1,075.13 rubles.

In total, KGB LLC will transfer contributions in the amount of 107,513.40 rubles (78,843.16 + 18,277.28 + 10,392.96) to the Federal Tax Service for various CBKs. You need to send 1,075.13 rubles to the Social Insurance Fund.

About seven years ago, the Unified Social Tax (UST) was replaced by other social payments, in particular, contributions to insurance funds. Since 2017, the Government of the Russian Federation intends to return the unified social tax in order to ensure guaranteed fulfillment of all social obligations to the population.

So, let's figure out why the UST is needed, how to calculate it and who is obliged to transfer funds, as well as how this event is monitored.

As we have already noted, legally this type of tax obligation has not existed for about seven years, however, in fact, all transferred contributions to insurance funds are UST:

The purpose of the UST is that with the help of these contributions, the company will be able to guarantee its employees all social rights, namely: pension benefits, temporary disability benefits, and other payments as part of the provision of social support. In particular, it is from this source that the funds necessary to provide free care in medical institutions will be paid.

In addition to the main changes, several more amendments related to the payment of assessments were made for the Unified Social Tax in the form of insurance contributions this year:

• when calculating contributions under the Unified Social Tax, it is prohibited to round in any direction;
• the concept of a maximum indicator for calculating contributions to the Pension Fund was introduced;
• it is prohibited to collect insurance premiums from the severance pay of dismissed employees, which is less than three months, as well as from travel allowances, if all expenses are documented;
• payments will also be accrued for foreign citizens with whom the employer has an employment contract.

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Who is obliged to pay UST

All citizens who are officially employed automatically assume obligations to pay the unified social tax. Two large groups can be distinguished:

• individual entrepreneurs engaged in private practice are required to make deductions from all types of income, after taking into account expenses;
• individuals who do not belong to the group of individual entrepreneurs, but make payments in favor of other citizens. The object of taxation becomes the entire volume of payments that were made by individuals under employment contracts and civil process agreements.

Schematically, funds will be transferred as follows:

All supervisory activities will have serious consequences, and the duration of inspections can range from 4 to 6 months. The basis for an inspection may be:

• the presence of regular violations that require urgent verification and special measures. All violations must be recorded and documented;
• if violations are identified in the taxpayer's branches;
• there are inaccuracies in the documents or the taxpayer cannot provide the requested information;
• insurance premiums are not paid on time.

If transfers cannot be made due to force majeure, then the taxpayer in this case can contact the Federal Tax Service and ask for a deferment or installment plan for the payment of the unified tax.

How to calculate UST

UST rates in 2017 will remain the same as before. The total figure will consist of the following contributions:

• contributions to the Pension Fund – 22%;
• contributions to the Federal Compulsory Medical Insurance Fund – 5.1%;
• Social Insurance Fund – 2.9%.

The maximum possible size of the contribution base for the current year is:

• to the Pension Fund - 876,000 rubles. The rate may be reduced if the indicator reaches the established limit;
• in the Social Insurance Fund - 755,000 rubles. When this indicator is reached, the rate will be equal to zero.

If the size of the fund for charges to the Pension Fund exceeds the limit, the tariff will be reduced to 10%. Unified social tax rate in 2017:

For individual entrepreneurs, the payment procedure is slightly different:

1. They are not obliged to transfer contributions to insurance funds, except for the mandatory Pension Fund and Federal Compulsory Compulsory Medical Insurance Fund;
2. For calculations, an indicator such as the minimum wage is used;
3. If the individual entrepreneur’s income for the year exceeds 300,000 rubles, then 1% of the amount exceeding the established limit is added to all charges.

The formula for calculating charges is as follows:

• 12*5.1%*minimum wage – amount of contribution to the Federal Compulsory Medical Insurance Fund;
• 12*26%*minimum wage – the amount of contribution to the Pension Fund.

Example of UST calculation

As an example of calculating the unified social tax, the following situation can be given:

The Globus company paid income in the amount of 1,150,000 rubles for the reporting period. It is necessary to calculate the unified social tax and the amount of insurance premiums.

To determine the amount of UST contributions, you must perform the following calculations:

1. 718,000 * 2.9% = 20,822 rubles. – the amount of social contributions within the established limit of 718 thousand rubles;
2. 796,000 * 22% + ((1,150,000 – 796,000)* 10%) = 175,120 + 35,400= 210,520 rub. – pension amount payable taking into account exceeding the limit;
3. 1,150,000* 5.1% = 58,650 rub. – medical payments.

Total, the total amount of UST payable is: 20,822+ 210,520 + 58,650 = 289,992 rubles.