Taxes, pensions, maternity capital: what has changed in Russia since January 1

Personal income tax when calculating pension payments

According to paragraph 2 of Article 217 of the Tax Code of the Russian Federation, pension payments are not subject to personal income tax.
But there are exceptions. If voluntary contributions to a funded pension were made to a non-state pension fund (non-state pension fund), then in some cases the pension payment is subject to taxation. Relatively speaking, a “non-state pension” may be subject to personal income tax. The question of whether a pension is subject to income tax in Russia if an agreement is concluded with a non-state pension fund depends on specific circumstances. In some cases, you will have to pay income tax on the pension payment you receive. But direct contributions to NPFs are not taxed. This issue is regulated by the following provisions:

• Art. 219.1 Tax Code of the Russian Federation.
• Letter of the Ministry of Finance No. 03-04-05/8-1158.

Is a pension subject to tax if an agreement was concluded between a citizen and the fund in favor of a 3rd party? The answer in this case is yes. Along with this obligation, the pensioner will have the right to apply for a tax deduction, if there are appropriate grounds for this.

Is a pension taxed if the employer has entered into an agreement with a non-state pension fund? Such cases occur mainly in large companies. Often, funds that are subsidiaries of the enterprise where the future retiree works act as non-state pension funds. In such a situation, the funded pension will also be subject to taxation.

But a citizen does not need to worry about paying the necessary funds to the Federal Tax Service. This will be done by the NPF.

The following example will help you understand how funds are withheld from pension obligations. Ivanov A.A. made monthly utility payments in the amount of 4,000 rubles. At some point, the amount decreased by 1 thousand rubles. and began to amount to 3,000 rubles. Ivanov did not pay attention to this and continued to pay the amounts indicated on the receipt.

Six months later, the management company discovered an error and notified A.A. Ivanov about it, demanding to pay the resulting debt. However, the pensioner refused to do this. Then representatives of the Criminal Code went to court demanding that Ivanov pay 6,000 rubles. debt. The court made a positive decision in the case and ordered Ivanov to pay monthly 20% of the amount of the pension payment until the debt is repaid.

Ivanov A.A.’s pension is 12,000 rubles. Deductions in the amount of 20% amount to 2,400 rubles. Thus, for the next two months, Ivanov will receive 9,600 rubles in hand, and in the third month – 10,800 rubles.

According to paragraph 2 of Article 217 of the Tax Code of the Russian Federation, pension payments are not subject to personal income tax. But there are exceptions. If voluntary contributions to a funded pension were made to a non-state pension fund (non-state pension fund), then in some cases the pension payment is subject to taxation. Relatively speaking, a “non-state pension” may be subject to personal income tax.

Is a pension subject to tax if an agreement was concluded between a citizen and the fund in favor of a 3rd party? The answer in this case is yes. Along with this obligation, the pensioner will have the right to apply for a tax deduction, if there are appropriate grounds for this.

Is a pension taxed if the employer has entered into an agreement with a non-state pension fund? Such cases occur mainly in large companies. Often, funds that are subsidiaries of the enterprise where the future retiree works act as non-state pension funds. In such a situation, the funded pension will also be subject to taxation.

But a citizen does not need to worry about paying the necessary funds to the Federal Tax Service. This will be done by the NPF.

The following example will help you understand how funds are withheld from pension obligations. Ivanov A.A. made monthly utility payments in the amount of 4,000 rubles. At some point, the amount decreased by 1 thousand rubles. and began to amount to 3,000 rubles. Ivanov did not pay attention to this and continued to pay the amounts indicated on the receipt.

Six months later, the management company discovered an error and notified A.A. Ivanov about it, demanding to pay the resulting debt. However, the pensioner refused to do this. Then representatives of the Criminal Code went to court demanding that Ivanov pay 6,000 rubles. debt. The court made a positive decision in the case and ordered Ivanov to pay monthly 20% of the amount of the pension payment until the debt is repaid.

Ivanov A.A.’s pension is 12,000 rubles. Deductions in the amount of 20% amount to 2,400 rubles. Thus, for the next two months, Ivanov will receive 9,600 rubles in hand, and in the third month – 10,800 rubles.

Deduction rules

The updated Tax Code, namely Chapter 34 introduced in 2021, regulates the relationship between Russian employers and funds: how much is transferred to the Pension Fund from salaries, how much to the Mandatory Medical and Social Insurance Funds, and the KBK codes by which transfers are made.

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The current fiscal legislation establishes that the employer, be it an organization or an individual entrepreneur who uses hired labor in his activities, is obliged to calculate and pay insurance contributions from wages to the state budget, which, depending on their purpose, are sent to the appropriate extra-budgetary funds. The funds are then used as financing:

• pensions and pension savings of Russian citizens;
• free medical care;
• benefits and payments for temporary disability of workers, including maternity.

Let us note that employers must transfer contributions from accidents and occupational diseases to the Social Insurance Fund. The specifics of the application of this type of insurance coverage are enshrined in Law No. 255-FZ.

In addition to insurance coverage, employers calculate income tax on wages to the Federal Tax Service, for which a progressive interest rate has been introduced in 2021.

Tax on working pensioners

This category of persons, such as working pensioners, receives wages and pension payments at the same time. Is the pension subject to income tax in this case? The rules that apply to working pensioners are as follows:

• The old age insurance pension is exempt from taxation.
• Official wages are taxed at the standard rate.

Although working retirees have to pay taxes, there are benefits to doing so. For example, senior citizens are entitled to the following tax deductions:

• In accordance with Art. 218 of the Tax Code of the Russian Federation, disabled people, veterans, persons affected by radiation disasters, parents and guardians are provided with a standard deduction.
• According to Art. 219 of the Tax Code of the Russian Federation, social deductions are provided for donations, medical services, training, contributions to funded pension payments.
• Art. 219.1 of the Tax Code of the Russian Federation provides for the possibility of an investment deduction when receiving money from the sale of securities.
• Based on Art. 220 of the Tax Code of the Russian Federation, a property deduction is provided for the sale or acquisition of real estate (apartment, plot of land, house, mortgage and related expenses).
• Art. 221 N of the Russian Federation requires receiving a professional deduction, that is, for conducting any professional activity that is a source of income.

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? In addition to personal income tax, contributions to the Pension Fund are paid from wages, the amount of which is 22%. Thanks to this, the pension of a working pensioner is recalculated annually and increased by the number of points accrued over the past period. But a pensioner can receive a maximum of 3 points per year (while a young person can get 10 points).

• Pu – the amount of the pension after the increase.
• Pdp – the amount of the pension before recalculation.
• IPC – individual pension coefficient for the past year of work.
• Sipk is the cost of the coefficient that is valid during the recalculation period. In 2021 it is 81.49 rubles, and in 2021 it will be equal to 87.24 rubles.

The provisions of the Tax Code of the Russian Federation (clause 2, article 217) indicate that state pensions and compulsory pension benefits, including fixed, insurance and funded payments, are not subject to income tax. Similar conditions apply to social supplements to pensions.

However, personal income tax withholding is still allowed for some types of pensions. These include:

• Pension payments at the expense of non-state pension funds. The provision is valid provided that the agreement with a non-state fund was concluded on behalf of the employer of the insured person (future pensioner). In this case, the part of the pension paid from additional sources from non-state funds is subject to income tax. The situation is different when an agreement with a non-state pension fund is concluded directly by the citizen himself, who transfers regular contributions. In such situations, income tax will not be withheld when paying pensions.
• Pension payments from NPF funds are subject to personal income tax if an agreement is concluded between the fund and an individual, but in favor of third parties.

In these situations, citizens will not need to pay personal income tax on their own. The functions of a tax agent are assumed by the NPF.

Since Ukraine introduced a tax on pensions, rumors have spread that something similar will soon await Russians. Let us remind you that since 2015, Ukrainian pensioners have paid income tax on pension amounts exceeding three times the minimum salary. The innovation affected both working and unemployed pensioners. By the way, this practice is not so uncommon in European countries. Along with Ukraine, a similar taxation system has also been adopted in Estonia and Greece.

However, Russian pensioners can still sleep peacefully. Contrary to speculation, state pensions (both insurance and funded) in Russia are still completely exempt from taxation. In this case, no tax will be charged even if the funded part of the pension was in a non-state pension fund.

However, please note: the exemption applies only to compulsory pension insurance. If an employer has entered into an agreement with a non-state pension fund on pension insurance for its employees, then all contributions to it will be subject to income tax. The same applies to NPS agreements concluded by a citizen in relation to other persons, for example, members of his family.

Note that there are cases when it returns. These include:

• receipt of taxable income by a pensioner;
• if the citizen worked for 3 years that preceded the period of the deduction and received income subject to the levy;
• if pension contributions were transferred to the Non-State Pension Fund.

In order to save themselves from payments, some pensioners transfer the funded part of their pension. This is not prohibited and is even encouraged. This part can be transferred to NPF.

In the Russian Federation, many people work informally after retiring, since it is very difficult to live on payments alone. That's why they have to pay tax. In our country, only those who have benefits or are deprived of property do not pay them. However, the status of a working pensioner has its advantages:

• receiving tax deductions;
• use of benefits;
• the opportunity not to pay contributions on any property.

Many pensioners take advantage of the opportunity to receive benefits from the state. For example, federal beneficiaries have some advantages. This category includes war veterans, disabled people, former military personnel, Chernobyl victims, etc. All regions of the country provide benefits for these citizens. They do not pay transport, property or land taxes.

If we talk about income tax, it is levied in full on winnings, dividends and other income. In such a situation, pensioners are no different from other citizens. If you pay your taxes on time, you may be entitled to a refund of a portion of the following costs:

1. For treatment and medical services – 40-50 thousand rubles.
2. For the purchase of housing - 2 million rubles.
3. To pay interest - 3 million rubles.
4. For the sale of property - 1 million rubles.

One of the fundamental differences between a state pension and other income is that it is not subject to any taxes. The pensioner receives his pension in the form in which it is calculated by the state fund.

It can be noted that this feature predetermines the fact that if there is income represented only by a state pension, a person cannot apply for a tax deduction. This requires income subject to personal income tax.

These, in turn, may include pensions from non-state pension funds. In certain cases they may be subject to taxation. Let's consider this nuance in more detail.

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The peculiarity of non-state pensions is that they can be formed in accordance with different rules of law and different agreements between participants in legal relations in the field of non-state pension provision.

Thus, tax on pensions from non-state pension funds is not paid if:

• the pension in the NPF is registered personally by the citizen;
• NPF pensions are paid under agreements concluded between the employer and the non-state pension fund, and under which employers paid contributions before 01/01/2005, and also calculated personal income tax on these contributions.

In turn, tax on non-state pensions is paid if:

• the pension is paid by a non-state pension fund that entered into an agreement with the citizen’s employer under which contributions and taxes were paid after 01/01/2005;
• the pension is paid to the NPF under an agreement concluded with a third-party individual;
• a person receives early payment from a non-state fund.

In cases provided for by law, a pension from a non-state pension fund is subject to personal income tax at a rate of 13%, just like any other income of a citizen. The corresponding tax transfers can be used when filing a deduction.

Do pensioners who receive pension payments from their employer (under relevant agreements) pay taxes? The corresponding type of pension is taxed in all cases. The corporate pension is not included in the list of exceptions for the formation of the tax base for citizens, which is established by the Tax Code of Russia.

Personal income tax is also charged on corporate pensions at a rate of 13%. The corresponding payments can also be used when filing tax deductions.

Working pensioners, in addition to the above, pay tax on the amount of:

• wages;
• rent from renting out your own property;
• dividends received, income and interest from the turnover of securities;
• payment received under an author's order agreement and other creative activities;
• pensions received under non-state pension insurance contracts concluded in their favor by employers;
• pensions received under non-state pension insurance contracts concluded with NPFs by themselves in favor of third parties;
• other income received on the territory of the Russian Federation.

Along with other taxpayers, working pensioners have the right to receive deductions from personal income tax if they have relevant expenses.

Working pensioners who participated in liquidation activities, fought, suffered from radiation and thus acquired a special status, as well as those who have minor children, are entitled to standard deductions. Their size depends on the category to which the taxpayer belongs.

A working pensioner receives a social deduction if during the year he had documented expenses for treatment, education, purchasing prescription medications, purchasing voluntary health insurance policies, co-financing pensions under state programs and concluding contracts with non-state pension funds. The amount of the deduction depends on the costs incurred, but cannot exceed the limits established by law.

A property deduction is provided to pensioners when buying or selling real estate. If at the moment the pensioner does not have income subject to personal income tax, the deduction can be transferred to the previous tax period (within three years).

What does the amount of deductions depend on?

The amount of salary deductions in 2021 to the budget depends on several factors:

• the organizational and legal form of the employer - individual entrepreneurs, unlike organizations, pay taxes not only for their employees, but also for themselves;
• employee status - taxation of a non-resident of the country differs from taxation of a Russian citizen;
• the type and scale of the company’s activities - for some insurers the state establishes preferential rates of contributions from employee income.

As part of the introduction of business support measures due to the difficult economic situation, reduced tariffs were applied from April 2021. This has not changed; salary contributions remain reduced in 2021. Organizations belonging to small and medium-sized businesses have the right to use them. Let's see how contributions are calculated in 2021 and what are the criteria for applying reduced tariffs.

Special categories of citizens

It's no secret that military personnel and employees of the Ministry of Internal Affairs are in a special place with the state. In addition to the standard old-age insurance pension, they are paid a state benefit for long service. Is the pension of the Ministry of Internal Affairs and the Ministry of Defense taxable for long service? The answer to this question can be found in Art. 217 Tax Code of the Russian Federation.

It's no secret that military personnel and employees of the Ministry of Internal Affairs are in a special place with the state. In addition to the standard old-age insurance pension, they are paid a state benefit for long service. Is the pension of the Ministry of Internal Affairs and the Ministry of Defense taxable for long service? The answer to this question can be found in Art. 217 Tax Code of the Russian Federation.

Tax benefits

Regardless of whether pensions are taxed in Russia and whether working pensioners pay personal income tax (which is withheld from wages), they are recognized as one of the socially vulnerable groups of the population. Therefore, the state provides them with various social support measures. In particular, older people are entitled to the following tax benefits:

• According to Art. 407 of the RoK of the Russian Federation, pensioners do not pay property tax for each category of real estate, namely: dacha, garage, apartment, etc. In this case, the property must belong to the pensioner by right of ownership and not be used for business purposes.
• The deduction can only be used by those citizens who pay personal income tax (regardless of whether pensions or wages are taxed).
• Regional authorities provide citizens with a transport tax. Regions provide different conditions for citizens. But basically, owners of vehicles with a capacity not exceeding 100-150 hp are exempt from paying it. With.
• Land tax is also provided at the regional level. Usually they are not completely exempt from tax, but for some categories of pensioners a reduced rate applies.

Tax benefits are not established automatically. To receive them, you must submit an application to the tax office at your place of residence. In addition to the application, you must provide:

• Identification.
• Pensioner's ID.
• Documents proving the fact that an object of real or movable (car) property belongs to the pensioner by right of ownership.

Regardless of whether pensions are taxed in Russia and whether working pensioners pay personal income tax (which is withheld from wages), they are recognized as one of the socially vulnerable groups of the population. Therefore, the state provides them with various social support measures. In particular, older people are entitled to the following tax benefits:

• According to Art. 407 of the RoK of the Russian Federation, pensioners do not pay property tax for each category of real estate, namely: dacha, garage, apartment, etc. In this case, the property must belong to the pensioner by right of ownership and not be used for business purposes.
• The deduction can only be used by those citizens who pay personal income tax (regardless of whether pensions or wages are taxed).
• Regional authorities provide citizens with a transport tax. Regions provide different conditions for citizens. But basically, owners of vehicles with a capacity not exceeding 100-150 hp are exempt from paying it. With.
• Land tax is also provided at the regional level. Usually they are not completely exempt from tax, but for some categories of pensioners a reduced rate applies.

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Tax benefits are not established automatically. To receive them, you must submit an application to the tax office at your place of residence. In addition to the application, you must provide:

• Identification.
• Pensioner's ID.
• Documents proving the fact that an object of real or movable (car) property belongs to the pensioner by right of ownership.

Rates and deductions

Currently, employers withhold personal income tax on all income of their employees at a rate of 13% until annual payments exceed 5 million rubles. Officials have provided a number of tax deductions for working professionals.

Thus, an employee has the right to claim a child deduction - the most common in Russia. Legislators also provided for professional, property, investment and social tax benefits.

Payroll taxes in 2021: table

The following basic rates are established for all salary taxes:

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Let's look at each tax in more detail. Let's start with personal income tax.

For income tax, the Tax Code of the Russian Federation provides for five rates, but only three of them are applicable to wages. Moreover, one of these three rates is new and applies from 2021. It applies to employee income over 5 million rubles. in year.

Reducing the withholding amount

Reaching retirement age and entering a well-deserved retirement or the onset of disability does not mean the release of a citizen from obligations under writs of execution, agreements and other similar documents. Is disability (old age) pension taxable or not? In order to ensure the fulfillment of obligations, deductions are made from the pension payment. Situations in this case may be as follows:

• Transfer of excess pension amounts. In this case, the Pension Fund assigns deductions until full repayment of the previously overpaid money.
• Writs of execution issued by judicial authorities.
• Alimony, loans and other agreements.

The amount of deductions is strictly regulated and cannot be higher than the established percentages, namely:

• 20% if excess pension payments were accrued.
• 50% if payment is made according to a writ of execution.
• 70%, when withholding alimony, compensation for harm to health (death), for damage caused as a result of the commission of a crime.

Despite the maximum amount of pension deduction established by law, in some cases the amount may be reduced. This decision is made if the pensioner’s financial situation has worsened, health problems have arisen and there is a need to use paid medical services.

To do this, you need to contact the organization that initiated the deductions from the pension payment, that is, the Pension Fund, the court or a credit institution. Along with the application, you must provide documentary evidence of the basis for reducing the deduction from your pension.

Reaching retirement age and entering a well-deserved retirement or the onset of disability does not mean the release of a citizen from obligations under writs of execution, agreements and other similar documents. Is disability (old age) pension taxable or not? In order to ensure the fulfillment of obligations, deductions are made from the pension payment. Situations in this case may be as follows:

• 20% if excess pension payments were accrued.
• 50% if payment is made according to a writ of execution.
• 70%, when withholding alimony, compensation for harm to health (death), for damage caused as a result of the commission of a crime.

Despite the maximum amount of pension deduction established by law, in some cases the amount may be reduced. This decision is made if the pensioner’s financial situation has worsened, health problems have arisen and there is a need to use paid medical services.

To do this, you need to contact the organization that initiated the deductions from the pension payment, that is, the Pension Fund, the court or a credit institution. Along with the application, you must provide documentary evidence of the basis for reducing the deduction from your pension.