An example of calculating insurance premiums in 2018
Accruals of contributions are made monthly when calculating wages or other payments to individuals. For each employee, a separate amount of contributions is displayed, broken down by types of payments.
See also: Calculation of insurance premiums (KND 1151111) in 2018: sample, filling procedure
The formula for calculating insurance premiums:
(The amount of accrued income since the beginning of the year × the Germany WhatsApp Number List tariff rate for the contribution) - the amount of transfers for the insurance premium for the previous months in the reporting year.
The salary of an employee of the organization - a manager for working with clients Smirnova I.S. in January 2018 amounted to 70,000.00 rubles (the employee's income did not exceed the limit established by law).
The organization has no benefits, applies the general rate of insurance premiums.
The rate of insurance premiums for compulsory social insurance against industrial accidents and occupational diseases is 0.2%.
Calculation of insurance premiums for January 2018:
insurance premiums for compulsory pension insurance: 70,000 rubles. × 22% = RUB 15,400.00
insurance premiums for compulsory social insurance for temporary disability and in connection with motherhood: 70,000 rubles. rub. × 2.9% = RUB 2,030.00
insurance premiums for compulsory health insurance: 70,000 rubles. rub. × 5.1% = RUB 3,570.00
insurance premiums for compulsory social insurance against industrial accidents and occupational diseases: 70,000 rubles. rub. × 0.2% = RUB 140.00
The total amount of insurance premiums amounted to 21,140 rubles, including:
in the Federal Tax Service - 21,000 rubles,
in the FSS - 140 rubles.
The term for transferring insurance premiums to the Federal Tax Service and the FSS of the Russian Federation is until February 15, 2018 inclusive.