The income of individuals subject to insurance premiums is determined on an accrual basis during the calendar year, the calculation of the amount of insurance premiums is required to be made monthly, as soon as wages or other payments are accrued. Upon reaching the maximum amount of payments (separately for each employee), the payer pays contributions at reduced rates. With regard to the maximum amounts of income accruals for each employee, employers must maintain separate analytical records.
If an individual has changed several jobs during the year, employers, when calculating his wages, do not take into account income from previous places of employment - the basis for calculating insurance Germany WhatsApp Number List premiums in relation to such an employee is determined separately by each payer of insurance premiums independently, excluding payments, obtained from other organizations. If the payer is included in the preferential category, then after reaching the maximum base, contributions for pension and social insurance of the employee are not paid.
Insurance premium rates in 2018 are generally 30% of payments to employees (Articles 425, 426 of the Tax Code of the Russian Federation).
There are categories of payers for whom the rate of insurance premiums has been reduced in 2018. In order to be able to make deductions at these reduced rates, the payer must comply with the mandatory conditions of Article 427 of the Tax Code of the Russian Federation.If it is possible to apply different additional tariffs for payments in favor of one employee, then the contributions should be calculated at the highest. For example, a special assessment of working conditions was not carried out, and the employee is simultaneously employed in the jobs specified in clause 1 of part 1 of Article 30 of the Federal Law of December 28, 2013 No. 400-FZ “On Insurance Pensions” and in the jobs specified in clauses 2 -18 of Part 1 of Article 30 of the Federal Law of December 28, 2013 No. 400-FZ "On Insurance Pensions", - contributions from its payments must be charged at an additional rate of 9%.