Advice 1: How to pay pension tax

The basis of the pension system is a mandatory payment of insurance premiums on the basis of which the filling of the budget of the Pension Fund of the Russian Federation and the fixing means to the benefit of the insured persons in their individual accounts.
Payment of the pension tax is regulated by the Federal Law No. 167, is made in the budget of the Pension Fund of the Russian Federation and is mandatory. The personal purpose of payment of insurance contributions is to ensure the right of citizens of the Russian Federation to receive pension payments, considered on their individual account. The entry into force of this law provides for the payment by taxpayers of deductions, even if it does not operate or is not currently making a profit.
Individual entrepreneurs pay the Pension Fund fixed contributions, which consist of insurance part and accumulative (for payment are two payment or two receipts). Payment may be made quarterly or once a year.
Also, entrepreneurs are obliged to pay contributions to the compulsory health insurance Fund (territorial and Federal). Accept payments these taxes only in the savings Bank, however, if payment from the settlement account in any Bank additional interest will be waived.
These contributions are about reducing the amount of the tax (if activity shall apply the simplified system of taxation), but not more than 50%. Payment amounts are calculated in accordance with the current minimum wage, and to increase it correspondingly grow and the amount of fixed payments.
Unlike taxes, insurance payments to the pension Fund respond to signs of repayment. Upon receipt of each amount in the budget of the Pension Fund they personifizierte and accounted for on opened for each insured person's individual account.
According to the Law No. 167 individual entrepreneurs the insured directly as entrepreneurs and as the persons making payments to other individuals. If the entrepreneur applies to both categories of policyholders for each base separately, they must be made of the payment of insurance premiums.

Advice 2: How to pay pension contribution

Entrepreneurs applying the simplified system of taxation, regardless of the availability of income to pay fixed contributions to the Pension Fund of the Russian Federation. To do so they can quarterly or in one payment during the year. In any case, the whole amount must be transferred not later than December 31. To pay contributions from your Bank account or via Sberbank cash.
You will need
  • - details for the transfer;
  • Bank account (optional);
  • - cash or account balance in the amount of contributions.
Payment information you can find on the site of the regional branch of the Pension Fund or its territorial unit supporting you the address of registration.
There's also optionally specify the amount of the payment.
If you want to pay by cash through the Sberbank, visit the nearest branch. Ask the staff for a receipt for tax payments. The standard form for payment of utilities and other transfers is not necessary, as it contains several required fields. Find the right form you can also fill in on the computer and printed out.
In the field " purpose of payment enter your registration number in the Pension Fund provided by his staff shortly after registration.
Give the teller or the cashier the money and a receipt. Save it and issued you a check.
To make a payment from your checking account, you need to prepare a payment order on paper or assign this work to the teller your Bank. In the second case, he'll need the details for payment and your registration number to the FIU.
Form a payment order and transmit to the Bank you can also use the system Bank-client, if it is connected to your account. It is safest to insert the details into the form to create a payment order, copying them from the website of the regional Department of the Fund.
Upon completion of payment, visit the Bank and get the bills out there with his mark.
The reduction of the amount of tax possible only if there are no delays for holding fixed payments.
Useful advice
If the payment is made once a year, you can reduce the amount of tax in the quarter, accounting for payment.
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