Translated material
Pension reform tax
It is proposed to change the calculation of pensions for younger people even more radically. Instead of the current regressive UST scale, the Ministry of Health and Social Development proposes to introduce a single 20 percent pension contribution.
Today, the complex structure of the unified social tax implies its splitting into four areas according to extra-budgetary funds and at the same time differentiation of the unified social tax according to the size of the tax base. Today, 20% goes to the formation of pensions at the maximum unified social tax rate of 26%, to the Social Insurance Fund - 2.9%, to the Federal Compulsory Medical Insurance Fund - 1.1% and to territorial medical insurance funds - 2%.
Depending on the size of the tax base, that is, the level of salaries at the enterprise, the tax rate can vary from 26 to 2%. At the maximum rate of 26%, unified social tax is paid by those employers whose average salaries at the enterprise do not exceed 280 thousand rubles. per year (in monthly terms this is 23.3 thousand rubles). With annual salaries ranging from 280 to 600 thousand rubles. (up to 50 thousand rubles monthly) the general tax rate is 10%, with salaries at enterprises from 600 thousand rubles. -- 2%. If a regressive rate is applied, the tax split rates across funds also change. The pension part, in accordance with the regression, is reduced from a maximum of 20 to 10% or a minimum of 2%. It is the last two rates that the Ministry of Health and Social Development proposes to get rid of.
To compensate for the non-regression, there will be a maximum amount from which pension contributions can be deducted. It is planned that it will be 135% of the average salary in the country. The salary limit for calculating contributions will increase annually in sync with salary growth. For example, with the current average salary, determined by Rosstat at 17.5 thousand rubles, 20 percent pension contributions will need to be paid only from a salary of 23.6 thousand rubles.
Ms. Golikova’s department expects that company employees will voluntarily contribute funds saved from paying contributions to the funded part of their pension. For every ruble voluntarily invested by a citizen, the state will contribute its own, but not more than 12 thousand rubles. The pension co-financing scheme has already been approved by legislators and will come into force on October 1 this year. If the program for co-financing funded pensions turns out to be in demand, the Ministry of Health and Social Development does not rule out that this program, designed for ten years, will be extended.
According to the calculations of the Ministry of Health, the state will also not lose with such a reform of the unified social tax. Contributions to the pension system will not only be received in a fixed amount, but will also grow in their absolute value. According to the Federal Tax Service, the level of “white” wages in Russia is growing. It is precisely this dynamic that is the meaning of all the castling proposed by the Ministry of Health and Social Development. Today, the situation is such that the higher the salaries in the country, the less social tax is paid on average on them - the effective tax rate decreases. If last year the effective unified tax rate was 23.5%, then by the end of this year it may fall to 21.5%. Not losing out on social tax by fixing pension contributions at a certain level is precisely the second goal of this reform.