Advice 1: How to calculate interest on insurance premiums

For the calculation of fines for insurance contributions will need to source data such as date of occurrence and the planned repayment of debt, arrears and the refinancing rate in the period from the deadline for payment of the premium until the day when he was actually listed in one or another extra-budgetary Fund.
You will need
  • - the date of the debt and its planned repayment;
  • - arrears;
  • - the refinancing rate in the period until the last delay.
Instruction
1
Unlike taxes, in which case interest is charged from the day following the late payment including the down payment, the late payment of premiums begins on the expiry of the deadline of their payment for the year. This date is the 31 December. And if you do not fit into this framework, interest you should be charged from January 1 next year. If the Pension Fund of the Russian Federation has counted you interest on advance payments and you have paid responsibly, the Fund should get the money back or take to offset your future payments.
2
The rest of the solver is the same as with taxes. You must determine the date when you plan to repay the arrears. While fines are charged for all calendar days from the date of occurrence of delay, including weekends and holidays, from 1 January to the last day before the transfer of payment, inclusive. For the day of payment penalties is not considered.
3
The compulsory component of the calculation serves as the refinancing rate in force at the time, yet lasted your overdue contributions. If it has changed, will have to break up the time periods of each rate value and calculate the sum of penalties for each separately, and then add up the results. Refinancing rates for different periods can be found on the website of the Central Bank of the Russian Federation.
4
In the presence of all required performance penalty is calculated by the following formula: Interest = Arrears on contributions * Number of days overdue * refinancing Rate / 100 * 1/300.
5
There are also more simple variant - to use the online calculator penalties on the website of the journal "the accountant" (http://www.glavbukh.ru/pencalc/). Enter in the corresponding field the date of the insured debt and the expected repayment, the arrears amount and click "Calculate".

Advice 2: How to calculate insurance premiums

For the calculation of insurance contributions to the pension Fund and for reporting must be verified on the website of the Pension Fund's rate for the current year.In 2011, they amount to 26% for pension insurance and 5.1% for medical insurance.
You will need
  • Data payroll, workforce data.
Instruction
1
For the calculation of insurance premiums, you must check the payroll for each employee. Next, see which employees older than 1967. They bear only the insurance part of the insurance contributions to the Pension Fund and is in this year of 26%.Also charged insurance contributions in FFOMS and TFOMS. They are awarded in the amount of 3.1% in the mandatory medical insurance Fund and 2% in TFOMS of all charges.
2
Employees belonging to the group in 1967 and younger, are charged fees at different rates.
On the insurance part of the insurance contributions to the Pension Fund accounts for 20%. The savings part of the insurance contributions to the Pension Fund are charged 6%.
In FFOMS - 3,1%, and in TFOMS – 2%.
3
For example, an employee born in 1970, wages in the amount of 10 000 rubles. Then insurance premiums should be paid in the following amounts.
To the Pension Fund for the insurance portion of 20% = 2000 rubles.
To the Pension Fund on accumulative part 6% = 600 rubles.
In TFOMS 2% = 200 rubles.
In FFOMS 3,15 = 310 rubles.
If the employee 1960, the accrual will be as follows:
The Pension Fund for the insurance part of the 26% = 2600 rubles.
In TFOMS 2% = 200 rubles.
In FFOMS 3,15 = 310 rubles.
4
Insurance contributions for health insurance shall be paid to the account of the pension Fund. The only other CSC.
It should be noted that the amount of insurance premiums change every year. To avoid mistakes, be sure to get to know them in the Pension Fund.To calculate insurance premiums and to pay they should be each month until the 15th of last month.
Each quarter shall report on assessed and paid insurance contributions to the Pension Fund in the form of RSV-1. Report for rent in 2 copies.
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