In addition to convenience for insured persons, the unification of the fund will allow the introduction of uniform tariffs and a single base of insurance premiums.
As previously announced, from January 1, 2023, the Pension Fund and the Social Insurance Fund will be merged into the Social Fund. The expediency of this was explained by the convenience for business and citizens – all the necessary services can be received in a single window, and the speed of their provision will increase.
But the consolidation of the two funds into one also means the introduction of a single tariff for social insurance. Now employers allocate 22% to the Pension Fund and 2.9% to the Social Insurance Fund (plus another 5.1% to the Compulsory Medical Insurance Fund), after the merger the tariff will be the same. But most importantly – a single limit on the base for the calculation of contributions will be introduced for pension and social insurance.
For example, in 2022, the maximum base for accruing contributions to the OPS is 1.565 million rubles per year, for social insurance – 1.032 million rubles per year. After the merger of the two funds, the marginal base for contributions to pension insurance will become common for the FSS. That is, contributions will be charged from the salary to the upper limit (now it is 1.565 million rubles) – and employers will pay more for compulsory social insurance.
In addition to higher costs for employers, this also means higher social benefits.. From the FSS (and from 2023 – from the Social Fund) benefits are paid for caring for a child up to 1.5 years of age, maternity benefits, as well as sick leave. The formula for calculating these payments is tied to the size of the marginal base of insurance premiums, and after its increase, premiums will also increase.
The government supported the bill on the introduction of a single tariff, and the materials of the Ministry of Labor indicate how the maximum amounts of payments for these benefits will increase by 2025:
- maximum amount of child care allowance – will amount to 57.4 thousand rubles (according to the old base, it would have amounted to only 37.9 thousand);
- maximum amount of maternity benefit (with a period of maternity leave of 140 days) – 660.9 thousand rubles (instead of 435.9 thousand according to the previous base);
- maximum sick leave – with an experience of up to 5 years will be 86.1 thousand rubles (instead of 56.8 thousand), with an experience of 5 to 8 years – 114.8 thousand rubles (instead of 75.7 thousand), with an experience of more than 8 years – 143.5 thousand rubles (instead of 94.7 thousand).
Truth, the increase in the marginal base will not affect the calculation formula itself – payments will continue to be calculated on the average earnings of the insured person for a certain period. Also, according to the previous rules, the minimum amount of benefits will be calculated. But raising the marginal base will make it possible to receive more for those workers whose salaries are significantly higher than the national average.