Unified Social Tax (UST)

The single social tax is a federal tax of the Russian Federation. It is charged to the federal budget, as well as various extra-budgetary funds of the national level. These funds are represented by the Social Insurance Fund, the Pension Fund, and medical mandatory insurance funds . This tax is intended to collect the targeted funds required by the state for the implementation of pension and social security and medical services for the population. Through social tax, the social function of taxes is manifested .

By Law No. 212-FZ of July 24, 2009, it was determined that from January 1, 2010, the 24th Unified Social Tax would expire. This means that the payment of UST has been replaced by payment of compulsory contributions to the social insurance fund and the Pension Fund, as well as to the TFOMS and the FFOMS.

According to this law, the rates of deductions remained unchanged from January 1, 2010, while starting from January 1, 2011 increased by 34%, of which 26% are deductions for pension compulsory insurance. Contributions on insurance are paid from the total annual earnings, which does not exceed 415 thousand rubles. Such a system of compulsory insurance contributions allows a significant increase in the level of pensions. At the same time, pensions after thirty years of compulsory contributions are no less than 40% of the salary level.

Pay single social tax those payers who need to pay the labor of individuals, as well as payers who pay UST from their own income. The first group includes legal entities, natural persons registered as individual entrepreneurs and making payments of salaries to other individuals, as well as ordinary physical persons (citizens). Payers in this case act as employers.

The unified social tax , according to 235 and 236 articles of the Tax Code of the Russian Federation, must be paid by organizations that pay remuneration to natural persons on civil, labor and copyright contracts, except for cases of payment of fees to individual entrepreneurs.

Unified social tax Must be paid after the submission of the tax return before March 30 of the year following the expired reporting period. A copy of the declaration must be submitted to the territorial FIU body on or before July 1 of the year that follows the reporting period for the payment of the unified social tax.

Unified social tax Has an object For employers, remuneration paid to individuals under various types of contracts and, in addition, payments made under employment contracts.

The tax benefits of the social tax are provided in the following cases. From its payment are exempted from tax-free income of natural persons benefits and compensation in the case of unused leave, insurance premiums under the contract of medical insurance. In addition, those payments that do not relate to the reducing base in the case of income tax, income and expenses of the disabled of all three groups (I, II and III) are not subject to the unified social tax .

The rates of UST and its distribution are determined by Article 241 of the Tax Code. The amounts that are not subject to taxation are specified in article 238, and the benefits in article 239 of the Tax Code. The procedure of calculation and the established terms of payment are prescribed in Article 243 of the Tax Code. The amounts are paid separately to the federal budget and separate funds for the relevant percentage of the tax base.

The amount payable in social housing, the payer is reduced independently by the amount of expenses for the purpose of social insurance. The amount payable to the federal budget may be reduced by the payers for the amount of insurance premiums for the same period for pension insurance, based on the tariffs provided by law No. 167-FZ of December 15, 2001 "On pension mandatory insurance".

At the end of the month, payers must calculate advance payments on the UST on the amount of payments accrued from the beginning of the relevant tax period until the end of the month.