How to calculate a single social tax

A common social tax is subject to income in the form of wages, as well as those obtained in the implementation of entrepreneurial activities. The tax includes deductions to the federal budget, the Fund of Social Social Insurance of the Russian Federation, the Federal and Territorial Mandatory Medical Insurance Funds. The ESN is charged on a regressive scale, that is, the greater the amount of income, the less the rate of a single social tax. Reduced rates apply if taxable income for the current year exceeds 28000.00 rubles. A separate Calculation scale is designed for six categories of taxpayers: enterprises paying wages on general reasons, agricultural producers, entrepreneurs, lawyers and notaries, enterprises operating in special economic zones and information technology developers firms.

The ESN at the salary of employees of enterprises not higher than 280000.00 rubles is charged in the amount of 26%, of which 20% goes to the federal budget, 2.9% in the social insurance fund, 3.1% - to federal and territorial health insurance funds. If income is paid in the range of 280000.00 to 600,000.00 rubles, the ESN will be 7,2800.00 + 10% for an amount exceeding 280000.00. In the case of salary accruals, more than 600,000.00 applies a rate of 104800.00 + 2% with the amount of over 600,000.00.

The ESN in the amount of 20% is charged enterprises-agricultural producers, as well as the organization of folk crafts and communities of indigenous peoples of the North. The amount of income over 280000.00 is charged 56000.00 + 10% with exceeding, and from income more than 600,000.00 - 88000.00 + 2%. The distribution of the ESN for this category: 15.8% is the federal budget, 1.9% of the social insurance fund, 2.3% - federal and territorial health insurance funds.

The tax on the use of reduced rate is paid by enterprises that operate in the territory of special economic zones. The income from 280000.00 ESN is charged in the amount of 39200.0 + 5.6%, and over 600,000.00 - 57120.00 + 2% with the amount of exceeding. The tax accrued to this category of taxpayers is fully in the federal budget.

Entrepreneurs from their own income pay 10% of a single social tax, 7.3% of which goes to the federal budget, 2.7% to the federal and territorial funds of the meda. The income of more than 280000.00 is valid for the rate of 28000.00 + 3.6%, and over 600,000.00 - 39520.00 + 2% per sum of excess.

For lawyers and notaries installed the ESN at the level of 8%: 5.3% of payments to the federal budget and 2.7% in health insurance funds. With the amount of more than 28000.00 lawyers pay 22400.00 + 3.6%, and if the income exceeded 600,000.00 - 33920.00 + 2%.

A separate tax scale is designed for enterprises of the information technology segment. The ESN 26% rate and the distribution of the tax amount between the funds and the budget completely coincides with the tax scale of employees of enterprises. However, the minimum amount for applying a regressive rate is much less - 75000.00 rubles. Thus, income over this figure is subject to the following formula: 19500.00 + 10% with the amount of exceeding. If the income is above 600,000.00, then the ESN will be 72000.00 + 2%.