Of compulsory insurance contributions include payments into the Pension Fund of the Russian Federation, social insurance Fund and mandatory medical insurance Fund. All these payments are calculated as a percentage of payroll (PAYROLL) and transferred by the employer to the date of payment of wages, but not later than the 15th day of each month.
Payers of compulsory insurance contributions are enterprises (but working on imputed income), individual entrepreneurs and physical persons in case of payment of wages to employees. Businessmen also pay insurance premiums for himself
Contributions to the Pension Fund are the two payment orders – separately the insurance and funded parts. The amount of deductions to organisations on the basic (core) and simplified (STS) system of taxation for 2012 is 22% of the PAYROLL. For farmers to UAT the contribution to the Pension Fund – 16%. Entrepreneurs in any system of taxation for paying the contribution to pension insurance in the amount of 26%.
Of contributions for compulsory social insurance exempt legal entity to the STS listed in paragraph 8h.1st.58 of Federal law N 212-FZ dated 24.07.2009 as well as individual entrepreneurs. The rate of payment to the social insurance Fund for organizations on a regular -2.9 percent, to UAT -1,9% of the PAYROLL. Contributions to the social insurance Fund for insurance against accidents in production pay all the categories of policyholders.
The amount of mandatory insurance contribution to the Fund of compulsory medical insurance is for organizations to OSN, the STS and PIS of 5.1%, for agricultural production to UAT and 2.3%. Insurers to the USN relating to the list of item 8h.1st.58 of Federal law N 212-FZ of 24.07.2009 g., from the payment of contributions to the HIF are exempt.
In payment orders on transfer of insurance contributions, it is important to specify dvadtsatiletnej code of budget classification (KBK) for proper crediting of the payment.
Advice 2: How to pay pension insurance contributions
Since 1 January 2011, companies pay pension insurance contributions at the new rates, which are determined by the amendments to Federal law No. 212-FZ of 24 July 2009 and accepted 16 October 2010 the Federal law №272-FZ. So, was performed by indexation of the base for calculation of insurance contributions to the Pension Fund and limit the annual income of individuals increased to 463 thousand rubles. New tariffs and rules entailed the number of errors made by the accountants.
You will need
- - reporting on form 4-FSS;
Calculate the amount of pension insurance contributions. In 2011, the total rate of insurance contributions is 34%. While 26% are payable to the Pension Fund of the Russian Federation, 2.9% - in Fund of social insurance of the Russian Federation, 3.1% and 2% paid to the Federal and territorial mandatory medical insurance Fund. The calculation of insurance premiums is held on a monthly basis.
Imagine in the separation of the social insurance Fund and Pension Fund reporting on form 4-FSS for a period of not later than the 15th day of the month following the expired tax period. If on the last day of the period is non-working holiday or weekend, then the statements can be taken to the nearest following working day.
Serve together with the reporting data on each insured person working in the enterprise. This process establishes the Federal law №27-FZ dated 1 April 1996. Enterprises the number of employees of which amount at 1 January 2011 more than 50 people, can and should be reported in electronic form. To do this, place a digital signature in office of the Pension Fund or through the official website http://www.pfrf.ru.
Pay pension insurance contributions not later than the 15th day of the following month for the expired month in which the accrued mandatory monthly payment. Insurance contributions must be paid on each insurance separate settlement documents with the relevant codes of the budget classification and accounts of the Federal Treasury. If the payer of the pension insurance contributions is no Bank account, he may pay through the cashier of the local administration or through the Federal postal service.
Compile and submit to the Pension Fund clarified reporting if an error occurred in the calculation of insurance premiums. If there was an underpayment, you must promptly repay the arrears and pay accrued during this time penalties. If the company made the overpayment, submit to the Pension Fund corresponding application for the refund or credit the difference against future payments.