More to pay
The Ministry of labor proposes 2017 to increase the rate of insurance premiums to the Pension Fund for salary that exceeds the basic level, and increase it by 2% each year until 2021 — this will allow you to Finance the indexation of pensions, but will increase the burden on employers. Proposals agencies ( with them) was discussed at a meeting with Prime Minister Dmitry Medvedev on 18 February. It shows that the premiums paid by employers to the pension Fund for the most “expensive” employees, will increase gradually from 10% in 2016 up to 20% in 2021.
The rate of insurance payments in PFR is 22%, but it applies as long as payments to the employee do not reach a certain threshold (cumulative from the beginning of the year). In 2016, this threshold is 796 thousand (indexed annually). If payments in the year exceeds this value, a 10% rate applies.
If the proposal of the Ministry of labor is made, the burden on the employer in 2017 will increase by about 1 thousand rubles a month from each paycheck of 100 thousand roubles.
Contribution rate to the pension Fund at 10% for well-paid employees was introduced in 2012 at the initiative of then leaving from a post of President Dmitry Medvedev (before the earnings above the limit value was applied zero tariff). The total rate of insurance contributions to extra-budgetary funds was reduced from 34% to 30% (including payments to the pension Fund from 26% to 22%), and for separate categories of payers — to 20%. It was presented as reducing the tax burden on business.
Now the Ministry of labor proposes to eliminate almost by 2021 differentiation of the rates for wages below and above the limit value. According to the calculations Department, a tariff increase of 2% gives an additional income in the amount of 58,61 bn And by 2021 the effect of a 10 percent rate increase will reach 234,44 billion rubles.
Disputes about pensions
The meeting with Medvedev on Thursday, were collected, in order to once again discuss the increase in fees to the pension Fund and try to find sources of full indexation of pensions. In 2016, the government indexed pensions are only 4% instead of 12.9% in actual inflation. The ability to conduct the additional adjustment in 2016 is one of the most pressing disputes that are now taking place in the White house. In the current, not yet sequestered budget indicated the possibility of doindeksatsii only when enabling the execution of the budget.
In the anti-crisis plan, which the Cabinet approved at its meeting on 18 February, also made no specific promises of doindeksatsii. Social Deputy Prime Minister Olga Golodets has offered to include in the plan a clear commitment to condicionat pension 8.6% (this would have required at least 159 billion rubles), but the government refused.
This occurred primarily because then would have to find new spending in the budget for an additional transfer to the pension Fund. Last week in the drafts anti-crisis plan indicated the total cost of the transfer in the amount of 445 billion rubles. But the meeting with Dmitry Medvedev on Thursday, the Ministry of labor reported only about 279 billion rubles. the Ministry insists that in 2017 and in subsequent years to continue to pay retirees less than required by inflation, it is dangerous: if in 2012 the average pension exceeded the subsistence minimum of a pensioner by 89%, in 2016 with 4% indexation pension barely exceeds the minimum subsistence level is 49.2%.
The expert system “Circuit.Extern” company SKB Kontur Elena Kulakova noted that in recent years can be traced to “increase the fiscal burden on the employer for insurance premiums”. “Continuous improvement of cutoff on the payment of insurance premiums and the expected increase in the rate on additional contributions to the pension Fund have the same goal, fiscal, — said the head of the company’s accounting “Ledger Consulting” Michael Korkin. — But will there be some effect, hard to say, because the majority of Russians earn less than 1 million rubles per year”.
According to Korkin, if such a policy were to continue, the middle class will go in the grey area. “When premiums rise, employers are seeking ways to reduce payments — student agreements, compensation for use of personal property, other non-dues payments (according to article 9 of the Law 212-FZ), says Kulakov. — Leave from payment problematic, because not every employee will agree today on “black wages”, knowing that in his account to the pension Fund in this case nothing to do”.
Suggestions the Ministry of labour are not limited to growth of tariffs of insurance premiums. So, at the meeting at the Prime Minister reiterated the suspension of payment of insurance pensions to working pensioners whose total annual income exceeds RUB 1 million. this was told by two officials of the government who are familiar with the topic at hand. With this proposal, the labour Ministry has approached the White house in 2015 during the budget preparation for 2016, but then the idea is not supported. This time it is anticipated that payment of pension may be suspended from 1 July. May be resumed if the total income falls below 1 million rubles for the annual period from 1 July or in case of termination of the employment or business activities. Through this measure, the Ministry is going to save in 2017 61.4 billion RUR and RUR 190.3 billion rubles in 2018.
Educational, medical and creative workers may lose benefits on early retirement: the term of retirement of these workers is proposed to increase by 6 months annually.
In parallel with the proposals of the Ministry of labour on increase of incomes of the FIU in the White house began discussing another way. Tax service has developed a project for the replacement of differentiated premiums to the pension Fund, social insurance Fund and MHIF on unified social insurance collection (ESSS). The corresponding document entitled “Road map for the creation of a single mechanism of administration of insurance contributions for obligatory pension and social insurance” (in open access) was sent to the government on 2 February. The roadmap was developed in response to the presidential decree of Vladimir Putin on the transfer of administration of insurance contributions from extra-budgetary funds in the Federal tax service. Until October 1, 2016, the Finance Ministry and the FTS are going to develop and adopt tax reporting forms on ESS. A uniform insurance charge the company will transfer to the Federal tax service — on a single code of budget classification. His room the Ministry of Finance proposes to adopt by December 1, 2016. To distribute income baskets will charge the tax. To do this, until August 15, 2016 it is proposed to synchronize information database, which contains information about the payers of insurance premiums and insured individuals. ESS is foreseen as from 1 January 2017, follows from the roadmap.
This option does not suit social block, said an official in the government. In addition, at the meeting, Medvedev noted that so far failed to link the measures to increase incomes of the FIU developed by the Ministry of labor, and the possible introduction ESSS. Not developed yet and the rates of the common insurance rate, says another official.
Against the idea of a unified administration of the social payments are and independent unions. Thursday NFP leader Mikhail Shmakov sent Vladimir Putin a letter, which warns that the practice of a unified mechanism for the collection of tax payments to social funds on the basis of the Federal tax service already existed — unified social tax in the years 2001-2009, and she brought “negative experience”. “The return to tax administration in the conditions of continuing crisis dangerous debt-in mutual settlements, which will lead, on the one hand, to delays in social payments, and on the other the desire to limit their size,” says Shmakov. He believes that the collection of insurance premiums tax service will lead to the destruction of insurance principles, the system will turn into social security “and, in criticizing the Soviet past, will be carried out on the residual principle”.
Officials on condition of anonymity, said that final decisions on the meeting with Dmitry Medvedev was not accepted. “The Prime Minister reminded about the upcoming elections”, — the interlocutor speaks . The representative of Olga Golodets and the representative of the Ministry of labor to comment on Medvedev discussed the issues refused. Press Secretary of the head of the government Natalya Timakova said that “the meeting was a work — all decisions will be announced in due course.”