How to calculate the insurance fee

The recipients of mandatory insurance premiums are the Pension Fund, the Social Insurance Fund and the Health Insurance Fund. In each case, the size of the contributions is different.

Insurance payments are carried out by organizations, individual entrepreneurs and individuals working "on themselves", according to the following types of contributions:

contributions to the Pension Fund of the Russian Federation are divided into insurance and accumulative parts;
medical contributions to FFOMS;
payments in the FSS for insurance in case of disability (compensation for sick leave and maternity benefits);
payments in the FSS in case of accidents at work and occupational diseases.

Since 2014, the base has been changed in the Russian Federation to accrual insurance premiums from 568 thousand rubles to 624 thousand rubles. In accordance with government legislation, the limit values \u200b\u200bof contributions are established as a percentage of insurance payments subject to taxation: 22% are deducted to the Pension Fund, 2.9% in the FFS of the Russian Federation, 5.1% in FFOMS. Subject to the excess of the base for the accrual of insurance premiums, the tariffs in the Pension Fund decrease to 10%, the remaining types of insurance are absent. If payers for insurance contributions are not employers, then the size of the contributions are determined by the cost of the insurance year: the minimum wage is multiply to the insurance rate and multiply by 12.

Features of accruals for certain types of income:

accrual of insurance amounts are paid by wages, premium, vacation payments and compensation for non-use of leave;
payments for civil-legal agreements are not subject to deductions to the FSS on disability and motherhood insurance;
if a civil contract does not provide for payment of a separate item in the FSS in the event of work-related injuries, the write-off of contributions is not performed;
accrual of any insurance premiums are not made on the payment of sick leave, travel, per diem.

The sequence of calculation of insurance premiums:

from 1 January of each year begins the formation of the base insurance payments (gradually added up all the monthly insurance premiums);
add up all the payments that are subject to insurance contributions and accrued since the beginning of the year until the end of the reporting month, multiply that by the insurance tariff;
of this sum, subtract the amount already paid by the insurance in the previous months of the year;
the result is the size of the current monthly payment;
sometimes deducted from this amount the sum of benefits paid.

Calculation of insurance premiums to the Pension Fund and FFOMS individual entrepreneurs:

total income is less than 300 thousand rubles: the total payment - 20727 rubles, including contributions to the Pension Fund - 17 328 rubles, FFOMS - 3399 rubles;..
the total income of more than 300 thousand rubles: additional contribution to the Pension Fund is equal to 1% of the amount exceeding the total income of 300 thousand .rub;.
if the launch of SP is in the middle of a month, then to find the premium amount, multiply the minimum wage to the insurance rate and the number of full months of work by the end of the year, multiply the minimum wage at the rate and the percentage of days worked in the total number of days in the current month, sum the results obtained;
the calculation was made for each type of insurance separately.