unified social tax (UST) - this is a serious innovation in the tax system.He was able to replace the taxes in force before that there were three state extra-budgetary social funds.Before the introduction of the unified social tax payers were obliged to provide some form of reports in each of these funds, as well as timely payment within the period specified the relevant fund.
History of ESN
idea of introduction of the unified social tax (UST), which would have covered all the premiums originated back in 1998 when the State Tax Service has proposed to create a single unified database taxation by transferring all the functions of accounting and control of a single agency.However, in those years, this plan was left unfinished, so it had to be frozen.After 2 years it was adopted the second part of the Tax Code of the Russian Federation and Federal Law of 05.09.2000 Since 01.01.2001 earned a new procedure of calculation and payment of contributions to the social extra-budgetary funds of the Russian Federation.Chapter 24 hours. 2 reads the introduction of the unified social tax.The tax to the Pension Fund, as well as taxes to the social insurance fund and health insurance funds were consolidated as part of the unified social tax, to mobilize resources for the implementation of citizens' rights to pensions and social security, as well as adequate medical care.In addition to this was set a certain order of contributions for compulsory social insurance against industrial accidents and occupational diseases.
UST: the nature and characteristics of
transition to an open market economy in Russia was marked by dramatic changes in the financial system when the extra-budgetary funds have become disconnected from the national budget system.Because of the budget deficit, inflation, the decline in production, the growth of unforeseen expenses and other circumstances of the formation of extra-budgetary funds has become one of the most important elements in the renewal mechanisms of activity social service agencies.As mentioned earlier, the UST has been introduced after the entry into force of the second part of the Tax Code.Generally, UST - a tax designed to replace all the insurance premiums in the above-mentioned funds, but without premiums for insurance against accidents and occupational diseases to be paid irrespective of the UST.
In 2010, the UST has been canceled and replaced him came the premiums, which, incidentally, is not much different from the last.Significant differences between the UST and insurance premiums become tax payment itself: before citizens paid through the tax service, and with the advent of insurance premiums began to pay taxes to extrabudgetary funds.In addition, there were some changes in the tax rates.However, since January 1, 2014, it was proposed a return to the old scheme of UST, which operated until 2010
object of taxation for taxpayers
first group of objects of taxation are all accrued payments and fees, bonuses and other income,including payment of civil contracts, copyrights and license agreements, and, finally, payment intended to provide material assistance.It is worth noting an interesting fact that all of the above incomes may not be subject to taxation if they are paid from profits that were remaining on the account of the organization.
For entrepreneurs subject to taxation are all revenues they receive from their business / professional activity, but minus the costs associated with their extraction.
Finally say that the objects of taxation does not include the various payments, which are the subject - change of ownership or transfer of property for temporary use of the property.For example, such agreements can be an agreement "sale" and the contract for the rental.
tax base for UST
Based on the established laws of the objects of taxation and the tax base is formed.For employers, it is determined by:
- all sorts of awards and payments made in accordance with labor legislation;
- payment for civil contracts;
- income from copyrights and licensing agreements;
- different payments for the provision of financial assistance and other gratuitous payments.
When determining the tax base, taking into account all income that somehow the workers by their employers charged in cash or in kind, and under the guise of social, material and other benefits, net of income not subject to taxation, which we will discuss later.When a charge of UST, taxpayers, employers are required to determine the tax base for each employee separately throughout the tax period.The tax base of businesses - is a generalized amount of income that is subject to taxation, and was received by them for the tax period except for items which are not related to their removal.These employees of income in kind (goods and services) should be considered as part of taxable income on the basis of their value / cost that are defined by Art.40 of the Tax Code, building on the market rates and prices.
payments are not included in the tax base
- state benefits;
- severance package;
- travel expenses;
- compensation for health damage;
- compensation for the use of the personal belongings of employees;
- various compensation athletes;
- other forms of compensation;
- providing free food;
- income received by members of peasant farming;
- reimbursement for professional development of workers;
- contributions for compulsory / voluntary insurance of workers;
- material payments to state employees;
- material one-time payments;
- free housing;
- incomes few members of the tribal communities of the North;
- other payments established by Art.237 of the Tax Code.
Payers UST will act the same as those who pay contributions to social funds.Speaking on the merits, now there are only two groups of taxpayers, where the first are employees, organizations, entrepreneurs and corporate entities that have legal capacity, and the second - self-employed citizens (lawyers, notaries, few tribal communities of the North engaged in traditional farmingand others).
If taxpayers belong to both categories, then they pay taxes on two grounds.For example, an individual entrepreneur who employs wage-workers, must pay UST received from business income, as well as the accrued payments to their workers.Notaries, detectives and security guards, who are engaged in private practice, are not relevant to a particular class of taxpayers for the reason that they are already included in the group of "entrepreneurs", which is enshrined para. 2, Art.11 of the Tax Code.
UST rates in 2013 and 2014
In Russia, there is a gradual increase in the tax burden, which is caused by "the aging of the nation", and later drop in the number of able-bodied and of working citizens.Of course, the older generation should be treated and regularly pay pensions to these people.Now the smallest premiums paid individual entrepreneurs and other self-employed citizens.They pay a fixed premium, which is markedly lower than the "average" employees on anyone.As for the interest on the premiums (UST), then in 2013 they accounted for 30% of salary.Plus, since 2012 was withdrawn additional rate of 10% for salaries in excess of 512,000 rubles, 568,000 - in 2013 and is expected to salaries of more than 624 thousand in 2014 UST expected in 2014 rose to 34%.Due to the sharp increase in interest rates in 2010, which increased by 8% (from 26% to 34%), most small businesses have gone "into the shadows", as were unable to move as a significant burden on their businesses.
How to calculate UST?
Calculation of UST in 2014, works as follows:
1. First, you must determine the tax base, which is the sum of the individual's income.It can be obtained by him as salary (ie employment contracts), or under the guise of other payments outstanding on civil contracts: royalties, the reward for the work and stuff.Plus payers UST perform and organizations and individual entrepreneurs that use hired labor.
2. The next step is determining the tax rate.It has a regressive scale, in which a larger amount held less interest.For the bulk of taxpayers overall percentage of 30% (for income from 1 to 624 000 rubles): UST contributions to the Pension Fund of Russia - 22%, the Fund of obligatory medical insurance - 5.1% Social Security Fund - 2.9%.Above the limit of the sum (624,000) will be held 10%.
3. Compare your salary with the right group (& lt; 624000 & lt;) and simply multiply your total by a certain percentage.That's all, your individual calculation UST over.
tax period is one calendar year.At the same time for the first group of taxpayers, there are periods (quarter, 6 and 9 months).For the second group, such periods of absence.At the end of the tax period, the taxpayer must file a tax return.
types of wiring accrual
UST UST.Postings he assessed
Under Russian tax law determined that from tax exempt (until canceled UST in 2010), the following organizations and individuals:
- Organizations accruing UST not deducted from the amounts of payments andOther awards that during the tax period does not exceed 100 thousand rubles for each individual who is disabled I, II or III group.
- previous principle applies for the following categories of taxpayers:
- For public organizations of disabled persons (TELO).In this category, taxes are not withheld if among the participants there are at least 80% of persons with disabilities and their legal representatives.It applies it to their regional offices.
- For institutions where the authorized capital is formed from deposits (TELO), which is the average number of [persons with disabilities] is not less than 50%.Plus, the share of wages has to be at the level of not less than 25%.
- organizations that have been created in order to achieve social objectives, among which help people with disabilities, children with disabilities and their parents.It is worth noting that property owners in this case should only be TELO.
- Individual entrepreneurs and lawyers, with the status of the disabled I, II or III group.Revenues from their business / professional activity should also not exceed 100 thousand rubles during the tax period.
now grace the percentage of UST (insurance premiums) is also present.For example, in 2013 the reduced rate is 20% - to the Pension Fund, Social Insurance Fund - 0%, HIF - 0%.
BACKGROUND return to UST
For many information about the return did not seem surprising, because UST - an important part of the tax system of the Russian Federation in the 2000s.Most experts cite the fact that the main reason to return to the UST is that replacing UST insurance contributions, the scale of which has changed in favor of a regressive and increase the rate of mandatory contributions from 26% to 34% of payroll (wage fund) is not providedthe balance of the pension system, but only led to an increase in the tax burden, and various administrative complications.From this we can conclude concluded that a return to the UST is likely to be favorably received by the business (especially small), and the system will suit both the state and business.In 2010-13.all entrepreneurs were forced to apply to the three (!) body, which in turn increases the cost of doing accounting.
countries also do not contain the beneficial increase in staff of civil servants, which complicates the control of the financial activities of entrepreneurs.In addition, we have already mentioned, and that due to sharp increases in interest rates has left many small companies "in the shadow".So it is predicted only positive changes.On the other hand, in 2014 the rate increased sotsplatezhey because UST is now 34% (normal) and 26% (grace), which is not much please the business.
Conclusion It's been quite some time that the system of taxation UST became familiar and comprehensible for all taxpayers.Meanwhile, it is worth noting that certain provisions of the Tax Code of the Russian Federation require additional modifications and clarifications.Cancel UST not say too negatively on the tax system, but the implementation and practice of insurance premiums not brought any improvement, strengthening the tax burden.Today UST rates on 34% and 26% for the majority of taxpayers and benefit recipients, respectively, which are not too loyal to entrepreneurs.However, it should be noted that the UST - a good alternative to insurance premiums, which can improve the tax situation in the country.