Kungakanani intela ikhokhwe ngumqashi ngokuba isisebenzi? Zempesheni. I-Social Insurance Fund. Okuphoqelekile Health Insurance Fund

umthetho wezwe lethu uphoqa umqashi ukwenza izinkokhelo ngayinye umsebenzi kwezisebenzi. Basuke kulawulwa Tax Code, tisebenti kanye nalabanye iziqondiso. Umqashi izenzo njengenhlangano phakathi isimo kanye nomsebenzi. Mayelana abadumile 13% PIT ukwazi konke. Kodwa kungakanani ngempela kubiza umsebenzi umqashi ngokwethembeka?

izinkokhelo umshwalense

Kuzoqalwa nge-2017 iminikelo abasebenzi idluliselwe Federal Tax Service (FSS) futhi i-Social Insurance Fund (Sif). Izimali, okuyinto unyaka ngamunye ubeka Uhulumeni we Russian Federation, kuvamile. Kulo nyaka kumele idluliselwe:

- for umshwalense impesheni - 22%

- for umshuwalense wezempilo saziso - 5.1%

- in the FSS - 2.9% (hhayi ikhumbula iminikelo uma kwenzeka yokulimala okuhlobene nomsebenzi).

Abaqashi ngezinzuzo, ungazithola ku lentela.

Isigaba wentela	FIU, %	FFOMS, %	FSS %	esewonke
Osomabhizinisi kanye nezinhlangano kwi-USN, och, UAT futhi UTII (abahlomulayo ngaphandle)	22	5.1	2.9	30
SP ku-PSN (iIgama, ukuhweba, ukuqasha impahla siqu ukuze iqashwe)
Ngemva ruble ayizigidi 755	22	5.1	-	27,1
Ngemva ruble ayizigidi 876	10	5.1	-	15.1

Kukhona futhi ngesaphulelo, tiniketwe ethebuleni elingezansi.

Isigaba wentela	FIU, %	FFOMS, %	FSS %	esewonke
izinhlangano Ikhemisi, kanye le-IP (wemithi ilayisensi) abasebenza UTII	20	-	-	20
NGOs USN ehilelekile yezenhlalakahle amasevisi, imfundo, isayensi, ezemidlalo, ezempilo, ezobuciko namasiko
Izinhlangano nosomabhizinisi lomuntu lula uhlelo lwentela (imisebenzi ekhethekile kuphela). Ngaphansi isimo esingeqile kumkhawulo RUB 79 Mill.
Izinhlangano kokuqhuba umsebenzi yesihle (sts kuphela)
SP ku-PSN (akubandakanyi zokuqashisela impahla, ukudla kanye ukuhweba)
Kubahlanganyeli khulula zone kwezomnotho (Fez) - Sevastopol kanye eCrimea	6	0.1	1.5	7.6
Osomabhizinisi kanye nezinhlangano ezisebenza kwizimboni zokuvakasha kanye nokungcebeleka, nasekuthuthukisweni kwezobuchwepheshe endaweni (Fez kuphela)	8	4	2	14
Izinhlangano ehilelekile IT (idinga izimo ezimbili: abasebenzi kufanele bube ngaphezu kuka-7 abantu cishe kwekota yokuqala ezintathu ezingekho ngaphansi kuka-90%)
Izinhlangano nephrojekthi umhlanganyeli "Skolkovo"	14	-	-
Osomabhizinisi kanye nezinhlangano ukwenza izinkokhelo zezisebenzi (bhalisiwe e Russian International Register of Imikhumbi)	-	-	-	0

Yonke imibuzo zokuvikeleka kwezenhlalakahle ilawulwa inani uMthetho Federal 212. Kulo nyaka, kuthiwa lathathelwa indawo Isahluko 34 we Tax Code. Izihloko 419-425 ukucacisa bentela, ukushaja isizinda, izinto intela, amazinga nezikhala. Isahluko libeke ekubalweni intela kanye nezinye izindaba zokuhlela umsebenzi.

Ngokuvamile, into wokuqoqa umshuwalense ezibhekwa noma yiziphi izinkokhelo emiselwe abantu. A isizinda - lemali, kuthathwe isikhathi esithize, ngayinye umuntu kwesamba.

Tax on yengeniso

Lena enye yezinhlobo ezingu izintela oqondile. Libalwa yenzuzo kancane inani ekhululiwe yokuqoqa intela. Lezi zihlanganisa imali, inzuzo etholakale ngokudayiswa ingcebo, premium, izipho, imiklomelo, ikhokhwe ilivu yokugula kanye nokunye.

Kungakanani intela ikhokhwe ngumqashi ngoba izinga eyisisekelo wesisebenzi?

Njengoba wazi - 13%. Kwezinye izimo, base intela kungancipha by intela ezibanjwayo. Basebenzisa kuphela imali ngesilinganiso zikhokhe intela ka-13%. Siqu kwentela engenayo emalini ikakhulukazi kusukela inkokhelo, futhi idlulisela ukuba agent intela ibhajethi. Ziyakwazi abaxhumanisi phakathi kwabantu isabelomali uhulumeni umsebenzi (wentela) ngubani baphathiswe ukudluliselwa iminikelo isabelomali isimo. Ngokuvamile ejenti intela neyaziwayo umqashi. Ubeke ethile nokudluliswa kwalo ehhovisi lentela endaweni sokubhalisa kwenhlangano (inkampani, SP) ngosuku ukudluliselwa inkokhelo abasebenzi kumephu.

Kulokhu, umthwalo wezimali ivuliwe labasebenzi, futhi ukubala kanye nokukhokhwa kwentela - kwi umqashi. Nakuba, isibonelo, kusukela ukudayiswa ingcebo ku Citizen yabo sinquma inani inkokhelo wathola ngaphambilini isimemezelo esikhethekile engenayo.

I-Social Insurance Fund

Izinkokhelo, ngokuvumelana nemithetho umthetho, umqashi lisiphatheleni. Tax FSS ihambisa izimali zomphakathi. Lezi zimali ilungelo izakhamuzi ezimweni ezikhethekile, bathole lezi zinzuzo laba imali. Ngokwesibonelo, uma:

- owasinda

- ekwamukelweni ukukhubazeka,

- ukuzalwa komntwana,

- umhlalaphansi.

- ukuthola isimo letihola kancane nobe umkhaya omkhulu.

Kungakanani intela ikhokhwe ngumqashi ngokuba isisebenzi kulesi sikhwama? 2.9% of iholo okwedlulele wesisebenzi. Basuke noma adluliselwe ku-15 wenyanga ngayinye elandelayo noma kanye ngonyaka, kuze 31 Disemba.

Izinga ukunikezelwa kwezimali FSS luncike ezingeni ingozi emsebenzini.

Ekuhloleni izimo zokusebenza amazinga elandelayo isebenza ibhizinisi elithile:

- eziyingozi (+ 8%),

- eziyingozi (+ 7.2%)

- evumelekile kanye elilungile (+ 0%).

Iqhaza Lalo umshwalense ukulimala kufanele idluliselwe njalo ngenyanga, kanye iholo. Ngaphezu kwalokho, noma yimuphi iphutha CSC, igama ebhange noma inkampani ngeke alibale umsebenzi wokuhumusha, futhi ukukhokhelwa kulokhu kuzoxoxwa untula.

Uma usuku lokugcina lokukhokha eminikelo is a non-ukusebenza (nganoma yisiphi isizathu), khona-ke kungenziwa wathuthela ngosuku lokuqala ukusebenza. Lo mthetho akusebenzi kuzo zonke izindawo. Ngokwesibonelo, izinkokhelo umsebenzi ukulimala kufanele qhubeka, okungukuthi nabo usuku lokugcina lokukhokha ngempelasonto / iholide, kufanele aphethwe ngayizolo.

Izimali iminikelo FSS olwenziwa ngokuhlukile isisebenzi ngasinye. izinkokhelo kwesikhathi kuya FSS kuhilelani izinhlawulo ngesimo 5% we ibalwa isamba nyangazonke.

kwakuthiwa

Kwabelwa kuya Social Insurance Fund ngumqashi esikhwameni sakhe. Lezi izinkokhelo zihlukaniswe izinhlobo ezimbili: langempela futhi akuxhomekile. Eyokuqala ikhokhwe yisiKhwama ezingekho ngaphansi kukahulumeni kanye zikahulumeni nemvelo. Ngokuvamile kuba izimali umshuwalense wezempilo kanye nomphakathi, kanye esikhwameni sempesheni. Ngokwesibonelo, Social Fund uzokwenza izinkokhelo abasebenzi abalimala ngesikhathi somsebenzi ezimbonini.

izinkokhelo ezikhona ahlale phezu akhawunti yenhlangano (inkampani, SP). Ahloselwe ukuqinisekisa i standard ezanele tekuphila tetisebenti, ngubani axhomeke, isibonelo, etholwe emva ukukhiqizwa yokulimala. Futhi:

- angabonelela ukunakekela izingane,

- isinxephezelo umonakalo zokuziphatha (inani inkokhelo enqunywe kuphela yinkantolo)

- izinkokhelo abasebenzi usedilize ukunciphisa noma uma kwenzeka ngokumiswa.

RF Pension Fund

Iminikelo Pension Fund axhomeke kobudlelwano emsebenzini. Okungukuthi, iminikelo kuzohluka izakhamuzi abasebenza nanini umsebenzi wenkontileka, ukuze kube khona ukubuyisana, noma izivumelwano fixed eside. Izinkokhelo kulesi sikhwama kwenziwa kusukela akhawunti yenhlangano (inkampani, i-IP) ku ngosayizi ojwayelekile - 22% inkokhelo okwedlulele. Usuku kwezimali ezibanjwayo kuya Pension Fund ngomhla ka-15 wenyanga elandelayo.

Federal okuyimpoqo Medical Insurance Fund

Noma yiziphi izintela okwengeziwe ikhokhwe ngumqashi ngokuba isisebenzi? Iminikelo FFOMS. Ngesilinganiso 5.1% of iholo ngamunye isisebenzi lokuphekiwe izidingo ukunakekelwa kwezempilo kwamahhala.

Lesi sikhwama yakhelwe usizo lwezimali uma izinkinga abalele indiza ye ukwelashwa. Ngenxa mithetho zamanje futhi umthetho kahulumeni, noma yimuphi izakhamuzi zezwe lethu bangathola usizo lwezempilo kanye / noma lwezokwelapha olufanele.

Kwabelwa kuya Health Insurance Fund zenzelwe:

- abantu abangasebenzi, kuhlanganise nezingane,

- ukuqinisekisa ukuthi imithi izigaba elibusisekile izakhamuzi ,

- ukuqaliswa kwe-yokutholwa ukuqaliswa imisebenzi umshwalense ayimpoqo.

FFOMS - impahla kahulumeni

Isizathu ukuthi linani lemisebenti ayinikiwe, kuhlobane ngokuqondile ukuvikelwa komphakathi, kulondolozwe ezempilo, ezenhlalakahle kanye nokuhlinzekwa kwemisebenzi ethile.

Okuphoqelekile Health Insurance Fund yengamela ukusebenza cash flow kuma-akhawunti. Futhi, inhlangano yokubika, okuyinto futhi yagunyaza nguHulumeni. Zonke kwemali kwenziwe yisikhwama, elawulwa futhi kulawulwa Treasury Federal.

Kusukela ekuqaleni kuka-2017-social security sphere baba bazithobe yentela yombuso Izikhungo. Izinguquko nekardinalnye. Ezisithintayo kuphela oda izitatimende yokubhalisa.

imikhakha Ngafaka imali

umthetho Federal inikeza eziningi imikhakha umsebenzi iholo ukuthi kukhona sokuthola nokukhokhwa iminikelo izimali ze-non-kwesabelomali. Lezi zihlanganisa:

- ukunxeshezelwa ngokwezimali, isibonelo, ngokuxhumana ukuxoshwa;

- izinzuzo ukuthi wabelwe ngumbuso - kungaba nezinzuzo maqondana sokukhubazeka yesikhashana, ukulimala ngesikhathi senqubo yokukhiqiza, njll;..

- isizo leemali kilabo zihlinzekwe uxhumano ne Ukufa kwesihlobo noma ukuzalwa kwengane uma nokulahlekelwa impahla ngenxa izenzakalo of force majeure.

Inani elimaphakathi iminikelo yazo zonke izimali kuyinto 43% inkokhelo okwedlulele namaholo: 13% - inqwabelene kwabasebenzi intela, 30% - umqashi okhokhela.

SP

Futhi indlela izintela kakhulu umqashi ukhokhela umsebenzi, uma sokuqala IP? Osomabhizinisi ngaphandle engokomthetho liyakukhokha kuphindwe amaphrimiyamu lemali edingekayo. Basuke ibalwa ezingeni amaholo (SMIC). Ukukala namanje 26% of Pension Fund, 5.1% - e FFOMS. Inani yokukhokha sekushintshile kusukela lenyuke amaholo. Ngo-2016, sasifana nokuthi ruble 6675, manje - 7500, futhi kusukela 1 July utverzhdenpravitelstvom - 7800.

intela FSS usomabhizinisi ngamunye akusho uhlu.

Lapho ufika inzuzo SP ruble 300 000, le FIU futhi FFOMS izinkokhelo sehliselwe 1%.

Izici intela lula

USN kuyehla. Ngakho-ke, imali yokukhokha kubalwa ngendlela ehlukile. Lokhu kusebenza lemisebenti yiSigaba 58 212 umthetho Federal (ukukhiqizwa amathoyizi kanye izimpahla ezemidlalo, ukwakhiwa, imfundo, njll).

izinhlangano ezingokomthetho kanye osomabhizinisi ngamanye ekwenzeni izinkokhelo ukuze kuzuze izakhamuzi iminikelo FSS FFOMS futhi kukhishwa. Amaphesenti ezisohlwini yesikhwama sempesheni ngoba zabo ziye zancipha 20%.

ezicashile ezimali

Tax ukulinganisa kwenziwa ngokuhlukile isisebenzi ngasinye. Okokuqala, udinga ukwazi umsebenzi, umqashi kanjani intela kakhulu yokuyikhokhela e izimali ezahlukene. Okwesibili, kukhona imikhawulo ethile, ngemva kwalokho encishisiwe amaphesenti wabalula iminikelo. Ngokwesibonelo, uma imali engenayo Imininingwane zikhokhe intela kuyoba ngenhla ruble 796.000, inkokhelo ukuze yesikhwama sempesheni ziyancipha-10% (kodwa asisebenzi osomabhizinisi ezisebenza uhlelo lula intela).

Umkhawulo ngenxa ukudluliselwa intela kuya FSS eqondiswa ezingeni ruble 718 000. Ngemva leli nani, iminikelo esikhwameni yokuphepha komphakathi ayavalwa.

Kusukela ngonyaka odlule waqeda umkhawulo ku ukuqoqwa izintela e FFOMS. Iminikelo kubalwa ngesilinganiso 5.1%, ngaphandle izinzuzo. Yekuchumana ingatholakala intela amatafula ku-intanethi, in the domain yomphakathi.

Salary: yini ukukhetha umthunzi

Unofficially, ezweni lakithi kukhona izinhlobo ezintathu amaholo, "black", "grey" futhi "ezimhlophe. '

Esikhathini abezindaba, igama elithi "amhlophe" (funda "amancane") inkokhelo uvele 1998. Yena ngokomthetho lelipelwe inani iholo ukuze inkontileka umsebenzi nomsebenzi. Salary kungaba "White" kusuka:

- iholo,

- ibhonasi izinkokhelo,

- amaphrimiyamu for the degree, isipiliyoni, izinga uphawu, njll,..

- ukuthengisa,

- Coefficient lesifunda (okwandisa inkokhelo ukuze sivale lapho sisilela izimo ezinzima zezulu ukusebenza kuyo)

- ilivu yokugula.

Abaqashi ungathandi iholo "amhlophe" ngenxa "ikhanda" ne izintela. Abasebenzi futhi azizwe elondekile nalo.

"Ubumpunga" (noma oholelwayo imvilophu) akubonisi ingxenye yale mali. Abasebenzi lwezinhlangano kanye nezinkampani, izinkokhelo ezinjalo, kukhona iholo ngokusemthethweni encane, futhi ibhekwa, hhayi kubonakala ekulandiseni, ekhishwe ezimvilophini. Ngokwemvelo, lokhu kusho umqashi ebanjwa esincane kakhulu izimali ezahlukene. Isisebenzi kulesi simo akanayo ngokuvikeleka okwanele. Ngokwesibonelo, kukhona amacala lapho imali ezimvilophini "ukhohlwe" ukunikeza.

Umqondo inkokhelo "abamnyama" Uvele 1996. Kuyinto ke, futhi manje akuqinisekile iholo bodokotela. Yiziphi izintela umqashi okhokhela umsebenzi kuleli cala? Kuyaqondakala ukuthi akukho. Ngokwemvelo, ukukhokhwa womama noma sokuphumula sonyaka, ilivu yokugula, njll Inkulumo futhi ingahambi.