The labour Ministry proposes to increase insurance premiums for individual entrepreneurs: the Department has prepared a draft law (posted on regulation.gov.ru), which proposes to establish the same payment to the Pension Fund regardless of annual income, FE (now entrepreneurs with income more than 300 thousand rubles. pay more) and to annually increase it using the increase coefficient. And the contributions for mandatory medical insurance (FFOMS), which now does not depend on the income of entrepreneurs, it is proposed to equalize with the medical insurance premiums for unemployed — in fact, it will lead to increased contributions of individual entrepreneurs on the CHI two to four times.
The initiative of the Ministry of labour if it is implemented, will increase the collection of insurance premiums at a time when the budget loses hundreds of billions of rubles on oil revenues, but may lead to further withdrawal of small business in the shadow. Therefore a unified position in the government on the initiative of the Ministry of labor no, there are discussions, you know two Federal officials. The Ministry of economic development refers to the idea is negative, it follows from the comment of his representative. The Finance Ministry has not responded to the request . First Deputy Prime Minister Igor Shuvalov, who oversees financial-economic bloc, at specialized meetings speaks mostly about reducing the burden on small business and at the same time, on improving the transparency of the administration, said a participant in one of such meetings.
The Ministry justifies the need for changes to the low level of additional income from sole proprietors with income above 300 thousand rbl. — the projection for these revenues in 2015 was performed only 45%, follows from the explanatory note to the bill. Taxpayers do not fulfill their obligations on payment of additional payment of mandatory pension insurance — 1% of the amount of income exceeding 300 thousand rubles, said the representative of Ministry of labor, and to control the payment hard — data about the income of this group in the Pension Fund was not, had to establish complex interaction with the FTS.
In the case of the adoption of the draft law, contributions to pension insurance in 2017 will amount to 1 billion rubles, in 2018 — 10.2 billion rubles., and in 2021 due to the maximum multiplying factor reached 53 billion rubles, is spoken in financial and economic substantiation to the project, while medical insurance premiums, where the multiplier is not planned, will be in 2017 to 13.1 billion rubles Thus, the Ministry expects next year to collect from small businesses in the pension Fund and FFOMS 14 billion rubles.
How are the premiums now
Insurance premiums PI are determined by the formula “the minimum wage multiplied by 12 (months) and contribution rate (26% for RPF and 5.1% for FFOMS)”. While payers with an annual income of more than 300 thousand rubles additionally pay 1% of the excess of incomes over 300 thousand, in 2016 for sole proprietors with incomes up to 300 thousand rubles contributions to the Pension Fund total 19 356 thousand rubles., and to earn more than 300 thousand — the same amount plus 1% of the exceedances. The amount of contributions to the pension Fund in 2016 may not exceed 154,9 thousand (tied to eight times the minimum wage) — this limit is only meaningful for the SP receiving the order of 14 million roubles a year.
What does the Ministry of labor
Under the new scheme it is proposed to abandon the 1% raise, but to introduce a multiplying factor that will increase each year until 2021 (in 2017 it will amount to 1.2 — 1.4 and so on until it reaches 2). Because the minimum wage included in the formula of calculation of insurance contributions, as a rule, is indexed for inflation (although this year it was increased only by 4%, insurance and pension), it can be assumed that next year the minimum wage will be increased by the amount projected inflation (6,4%, as laid down in the basic official forecast of the Ministry of economic development), there will be 6601 rubles. This means that the contribution to the Pension Fund for the SP to reach 24 714 thousand rubles and will be uniform regardless of income.
Even more, according to the proposals of the labour Ministry, will increase the payment for compulsory health insurance. The Agency proposes to equalize the contribution of MHI for individual entrepreneurs with payments from regional budgets for non-working citizens. These contributions for the non-working population, including children, students and pensioners, are paid by regional authorities proceeding from the base rate in 18 865 thousand rbl. and reduction of regional coefficients. For example, for Moscow and St. Petersburg fee now stands at just over 6 thousand rubles per year, for Karelia — about 11 thousand rubles, and Chukotka — high, almost 19 thousand the same the Ministry of labor proposes to make the medical insurance premiums from individual entrepreneurs depending on the region of registration. Now sole pay a fee on health insurance in the amount of 3 797 thousand rubles.
An example of the increase of the financial burden
If the bill of the Ministry of labour will be accepted, conditional to the businessman in Moscow (or Ryazan, Samara, Smolensk, Tver and 34 regions), earning 500 thousand roubles a year pension contribution in 2017 will increase from 21 thousand rbl. to 24 356 714 thousand rubles (on the assumption that the minimum wage will be indexed for inflation in 2016). Contribution to MLA 3 will increase from 797 thousand roubles to 6 thousand rubles. 288 in Other words, the total amount of insurance premiums (PFR+FFOMS) to the entrepreneur will increase by approximately 6 thousand (23%) — from 25 to 31 thousand
Fee to MLA will grow from 3.8 thousand to 6.3 thousand rubles for all relevant PIS in 39 regions, regardless of income. In other regions, the fee will be more, because there are authorities pay more for the unemployed.
The threat of a reduction in the number of IP because of higher insurance premiums does exist, admits in a conversation with a Federal official. But it will not be critical and with the budget point of view, block the effect of future income, he says . The experience of the previous increase of insurance premiums for individual entrepreneurs has shown that, although some of them stopped registering, with the remaining fees was several times more, explains the logic of the initiative interviewee .
The Ministry of economic development project of the Ministry of labor officially has not yet been reported, said a spokesman for economy Minister Elena laskina, but the Agency focuses on the fact that by 2018 the moratorium on the increased insurance premiums and the instruction should be executed. Given the high sensitivity of the sector of small and medium businesses to any changes in government regulation, leading to increased financial and administrative burden, in terms of “negative economic situation” the nomination of additional initiatives related to improving load, is premature, said laskina. In 2013, with the growth rate of the insurance payment for the SP twice about 500 thousand entrepreneurs were forced to cease operations and to withdraw from registration, she says.
The representative of the social Deputy Prime Minister Olga Golodets to comment on the initiative refused. The Secretariat of the first Deputy Prime Minister Igor Shuvalov theme not comment.