212 fz changes since the year. Law on the transfer of administration of insurance premiums to the Federal Tax Service

1. The basis for calculating insurance premiums for payers of insurance premiums specified in subparagraphs "a" and "b" of paragraph 1 of part 1 of this federal law, is determined as the amount of payments and other remunerations provided for by Part 1 of this Federal Law, accrued by payers of insurance premiums for the billing period in favor of individuals, with the exception of the amounts specified in this Federal Law.

2. The basis for calculating insurance premiums for payers of insurance premiums specified in subparagraph "c" of paragraph 1 of Part 1 of this Federal Law is determined as the amount of payments and other remunerations provided for by Part 2 of this Federal Law for the billing period in favor of individuals, for except for the amounts specified in this Federal Law.

3. Payers of insurance premiums specified in Clause 1 of Part 1 of this Federal Law determine the basis for calculating insurance premiums separately for each individual from the beginning of the billing period at the end of each calendar month on an accrual basis.

4. For payers of insurance premiums specified in clause 1 of part 1 of this Federal Law, the basis for calculating insurance premiums for compulsory social insurance in case of temporary disability and in connection with maternity, paid to the Fund social insurance Russian Federation, in relation to each individual is established in an amount not exceeding 415,000 rubles on an accrual basis from the beginning of the billing period. From the amounts of payments and other remuneration in favor of an individual exceeding the maximum amount of the base for calculating insurance premiums established for the corresponding financial year, determined on an accrual basis from the beginning of the billing period, insurance premiums are not charged.

5. The maximum amount of the base established by part 4 of this article for calculating insurance premiums for compulsory social insurance in case of temporary disability and in connection with maternity, paid to the Social Insurance Fund of the Russian Federation, is subject to annual (from January 1 of the corresponding year) indexation, taking into account the growth of the average wages in the Russian Federation. The size of the specified maximum value of the base for calculating insurance premiums is determined and established by the Government of the Russian Federation. The amount of the maximum value of the base for calculating insurance premiums is rounded to the nearest thousand rubles. In this case, the amount of 500 rubles or more is rounded up to the full thousand rubles, and the amount of less than 500 rubles is discarded.

5.1. For payers of insurance premiums specified in Clause 1 of Part 1 of this Federal Law, for the period 2015-2021, the maximum amount of the base for calculating insurance premiums for compulsory pension insurance paid in Pension Fund of the Russian Federation, is annually established by the Government of the Russian Federation, taking into account the average wage in the Russian Federation, determined for the corresponding year, increased by twelve times, and the following multiplying coefficients applied to it for the corresponding financial year:

	2015	2016	2017	2018	2019	2020	2021
The size of the multiplying factors	1,7	1,8	1,9	2,0	2,1	2,2	2,3.

The size of the specified maximum base for calculating insurance premiums is rounded up to full thousand rubles in the manner prescribed by part 5 of this article.

5.2. The limit value of the base established by part 5.1 of this article for calculating insurance premiums for compulsory pension insurance paid to the Pension Fund of the Russian Federation, from 2022 is subject to annual indexation (from January 1 of the corresponding year) in the manner established by part 5 of this article.

6. When calculating the base for calculating insurance premiums, payments and other remuneration in kind in the form of goods (works, services) are taken into account as the cost of these goods (works, services) on the day of their payment, calculated based on their prices specified by the parties to the contract, and at state regulation prices (tariffs) for these goods (works, services) based on state regulated retail prices. At the same time, the cost of goods (works, services) includes the corresponding amount of value added tax, and for excisable goods and the corresponding amount of excises.

7. The amount of payments and other remunerations taken into account when determining the basis for calculating insurance premiums in the part related to the copyright order agreement, the agreement on the alienation of the exclusive right to works of science, literature, art, the publishing license agreement, the license agreement on granting the right to use a work of science, literature, art, is defined as the amount of income received under an author's order agreement, an agreement on the alienation of the exclusive right to works of science, literature, art, a publishing license agreement, a license agreement on granting the right to use a work of science, literature, art, reduced by the amount actually produced and documented costs associated with the extraction of such income. If these expenses cannot be documented, they are deductible in the following amounts:

Name	Cost standards (as a percentage of the amount of accrued income)
Creation of literary works, including for the theater, cinema, stage and circus	20
Creation of artistic and graphic works, photographic works for printing, works of architecture and design	30
Creation of works of sculpture, monumental and decorative painting, arts and crafts and design art, easel painting, theater and film decoration art and graphics, made in various techniques	40
Creation of audiovisual works (video, television and films)	30
Creation of musical works:
musical stage works (operas, ballets, musical comedies), symphonic, choral, chamber works, works for brass band, original music for film, television and video films and theatrical performances	40
other musical works, including those prepared for publication	25
Performance of works of literature and art	20
Creation of scientific works and developments	20
Discoveries, Inventions and Designs (Percentage of revenue generated in first two years of use)	30.

8. When determining the basis for calculating insurance premiums, documented expenses cannot be taken into account simultaneously with expenses within the established norm.

1. This Federal Law governs relations connected with the calculation and payment (transfer) of insurance contributions to the Pension Fund of the Russian Federation for compulsory pension insurance, the Social Insurance Fund of the Russian Federation for compulsory social insurance in case of temporary disability and in connection with motherhood, the Federal Fund for compulsory health insurance for compulsory health insurance (hereinafter also referred to as insurance premiums), as well as relations arising in the process of exercising control over the calculation and payment (transfer) of insurance premiums and bringing to responsibility for violation of the legislation of the Russian Federation on insurance premiums.

2. This Federal Law does not apply to legal relations related to the calculation and payment (transfer) of insurance premiums for compulsory social insurance against accidents at work and occupational diseases, as well as legal relations related to the payment of insurance premiums for compulsory medical insurance of the non-working population, which are regulated by federal laws on the relevant specific types of compulsory social insurance.

3. Features of payment of insurance premiums for each type of compulsory social insurance are established by federal laws on specific types of compulsory social insurance.

4. In cases where an international treaty of the Russian Federation establishes other rules than those provided for by this Federal Law, the rules of the international treaty of the Russian Federation shall apply.

1) organizations - legal entities formed in accordance with the Russian Federation (hereinafter referred to as Russian organizations), as well as foreign legal entities, companies and other corporate entities with civil legal capacity, established in accordance with the legislation of foreign states, international organizations, branches and representative offices said foreign persons and international organizations established on the territory of the Russian Federation;

3) individual entrepreneurs- individuals registered in the established and carrying out entrepreneurial activities without forming a legal entity, heads of peasant (farm) enterprises. Individuals engaged in entrepreneurial activities without forming a legal entity, but not registered as individual entrepreneurs in violation of the requirements of the Russian Federation, in the performance of the duties assigned to them by this Federal Law, are not entitled to refer to the fact that they are not individual entrepreneurs;

4) a separate subdivision of an organization - any subdivision territorially separated from it, at the location of which stationary workplaces are equipped for a period of more than one month;

6) accounts (account) - settlement (current) and other accounts in banks opened on the basis of a bank account agreement, to which funds of organizations and individual entrepreneurs, notaries engaged in private practice, lawyers who have established law offices can be credited and from which can be spent , and individuals not recognized as individual entrepreneurs;

8) accounts of the Federal Treasury - accounts opened by the territorial bodies of the Federal Treasury, designed to record receipts and their distribution between budgets budget system Russian Federation in accordance with the Russian Federation;

11) the place of residence of an individual - the address (name of the subject of the Russian Federation, district, city, other locality, streets, house numbers, apartments), according to which an individual is registered at the place of residence in the manner prescribed by the legislation of the Russian Federation;

1. Control over the correctness of the calculation, completeness and timeliness of payment (transfer) of insurance premiums to state off-budget funds (hereinafter referred to as control over the payment of insurance premiums) is carried out by the Pension Fund of the Russian Federation and its territorial bodies in respect of insurance premiums for compulsory pension insurance paid to the Pension Fund. fund of the Russian Federation, and insurance premiums for compulsory health insurance paid to the Federal Compulsory Medical Insurance Fund, and the Social Insurance Fund of the Russian Federation and its territorial bodies in respect of insurance premiums for compulsory social insurance in case of temporary disability and in connection with motherhood, paid in The Social Insurance Fund of the Russian Federation (hereinafter - the bodies of control over the payment of insurance premiums).

2. The Social Insurance Fund of the Russian Federation and its territorial bodies also exercise control over the correctness of the payment of compulsory insurance coverage for compulsory social insurance in case of temporary disability and in connection with motherhood in accordance with N 255-FZ of December 29, 2006 "On Compulsory Social Insurance in case of temporary disability and in connection with motherhood" (hereinafter referred to as the Federal Law "On compulsory social insurance in case of temporary disability and in connection with motherhood").

3. The Pension Fund of the Russian Federation and its territorial bodies exchange the necessary information, respectively, with the Federal Compulsory Medical Insurance Fund and the territorial compulsory medical insurance funds in electronic form in the manner determined by agreements on information exchange.

1. The terms established by this Federal Law are determined by a calendar date, an indication of an event that must inevitably occur, or an action that must be committed, or a period that is calculated in years, quarters, months or days.

3. A term calculated in years shall expire on the respective month and day of the last year of the term. In this case, a year (except for a calendar year) is any period consisting of 12 consecutive months.

On the organization of work on the implementation

Federal Law of July 24, 2009 No. 212-FZ

On July 24, 2009, Federal Law No. 212-FZ was adopted“On insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund and territorial compulsory medical insurance funds”.

Since January 1, 2010, the Pension Fund of the Russian Federation has been assigned the functions of monitoring the correctness of the calculation, completeness and timeliness of payment (transfer) of insurance premiums to state non-budgetary funds in relation to insurance premiums for compulsory pension insurance and insurance premiums for compulsory medical insurance.

In accordance with paragraph 9 of Article 15 of the above law, payers of insurance premiums are required to quarterly, before the 1st day of the second calendar month following the reporting period, submit to the Pension Fund a calculation of the accrued and paid insurance premiums to the Pension Fund and the Compulsory Medical Insurance Fund in the form approved by the Pension Fund of the Russian Federation.

In accordance with paragraph 10 of Article 15 of Federal Law No. 212-FZ, enterprises and organizations with an average headcount exceeding 50 people must submit calculations to the body for monitoring the payment of insurance premiums in the established formats in electronic form, unless a different procedure for submitting information classified as state secret, is not provided for by the legislation of the Russian Federation.

In order to fulfill the stated provisions of the Federal Law of July 24, 2009 No. 212-FZ, for the organization of electronic document management, enterprises and organizations can receive Application forms and Agreements on the exchange of electronic documents on magnetic media for further processing in the territorial Office of the Pension Fund.

For registered organizations:

in Office No. 1 (Preobrazhenskoye, Sokolniki, Bogorodskoye, Metrogorodok, Golyanovo) - at the address Open. sh., 2 building 3, office 110.

in Office No. 2 (Northern Izmailovo, Izmailovo, East Izmailovo, Sokolinaya Gora, Vostochny village) - at the address of st. 12th Parkovaya, 6, building 1, room 323

in Office No. 3 (Ivanovskoye, Novokosino, Kosino-Ukhtomsky, Novogireevo, Perovo, Veshnyaki) - at the address Metallurgov, d. 54, office 26

Prepared by the Main Directorate of the PFR No. 7 for Moscow and the Moscow Region

QUESTION 1:Is there a privilege for the payment of insurance premiums to the Mandatory Medical Insurance Funds by individual entrepreneurs using the simplified taxation system (in terms of paying insurance premiums for themselves in 2010).

Answer: In accordance with Part 2, Clause 2, Art. 57 of the Federal Law of July 24, 2009 No. 212-FZ, in 2010 individual entrepreneurs,applyingsimplified taxation system, making payments to individuals, do not pay insurance premiums to the MHIF. Individual entrepreneurs who do not make payments to individuals pay insurance premiums in 2010. in accordance with the tariffs specified in part 1 of Art. 57 of the Federal Law No. 212-FZ.

QUESTION 2:An individual entrepreneur is not registered with the MHIF, but we are going to be liquidated. Can an individual entrepreneur pay contributions to the MHIF without a registration number?

Answer: An individual entrepreneur is obliged to pay insurance premiums to the MHIF, regardless of the fact of registration with the TFOMS. Failure to pay insurance premiums is a violation of the law (clause 1, article 18 of the Federal Law dated24 .07.2009 No. 212-FZ).

QUESTION 3 : The RSV will calculate contributions to the FIU, to the health insurance fund on the date of writing the application (until a certificate of no debt is received), and the tax authorities will deregister the entrepreneur much later. How to collect the debt formed in a given period of time?

Answer: In accordance with Part 15 of Article 15 of Chapter 1 of Federal Law No. 212-FZ, in the event of termination of an individual's activities as an individual entrepreneur before the end of the billing period, the payer provides a calculation of the accrued and paid insurance premiums (the calculation is made by him independently) from the beginning of the billing period to the day the specified calculation is submitted, inclusive and pays insurance premiums within 15 calendar days from the date of submission of the calculation.

QUESTION 4: Acceptance of RSV-2 from entrepreneurs upon deregistration - filling rules, how many copies?

Answer: The calculation form (RSV-2) was approved by the Order of the Ministry of Health and Social Development of Russia dated November 12, 2009 No. No. 895-n. The procedure for filling RSV-2 is not approved.

In case of liquidation of individual entrepreneurs, RSV-2 is accepted for the period from the beginning of the billing period to the day the specified calculation is submitted. When submitting RSV-2 on paper, 2 copies are provided, 1 copy. - returned to the payer, 1 copy. - remains in the FIU.

QUESTION 5: How to get accurate information about whether an entrepreneur is registered with the MHIF?

Answer: Registration in the MHIF is carried out by the bodies of the TFOMS. The PFR authorities do not control the issues of registration in the TFOMS and this information is not specified when administering insurance premiums.

QUESTION 6: Where do we get information about the registration number of an individual entrepreneur in the CHI?

Answer: The Pension Fund does not have an information base on MHIF payers. Data on the registration number in the MHIF is filled in by the payer.

QUESTION 7: Where does the insured take the RSV-2 forms?

Answer: RSV-2 forms are available on the Internet on the PFR website www.pfrf.ru, the Guarantor and the PFR Departments.

QUESTION 8: Which CBCs do individual entrepreneurs, notaries, lawyers pay insurance premiums to FFOMS and TFOMS?

The answer to the question was given in a letter from the Department of the Pension Fund of the Russian Federation for Moscow and the Moscow Region dated November 19, 2009. No. 09/43676.

QUESTION 9: Why, in the event of an increase in the minimum wage, is it necessary to recalculate the amounts payable if, in accordance with Part 2 of Article of Federal Law No. 212-FZ, the cost of the insurance year is determined based on the minimum wage established by the Federal Law at the beginning of the financial year?

Answer: On the basis of Part 2 of Article 13 of Federal Law No. 212-FZ, the cost of an insurance year is determined as the product of the minimum wage (hereinafter referred to as the minimum wage) established by the Federal Law at the beginning of the financial year for which insurance premiums are paid and the rate of insurance premiums in the relevant state non-budgetary Fund, increased by 12 times.

In accordance with the Federal Law of June 24, 2008 No. No. 91-FZ, the minimum wage from the beginning of 2009 is set at 4,330 rubles. At the beginning of 2010 no minimum wage has been set.

In the event of a change in the minimum wage, it is necessary to recalculate the amount payable.

QUESTION 10: Are insurance premiums charged? financial assistance family members of the deceased worker?

Answer: According to part 1 of Article 7Federal Law No. 212-FZthe object of taxation of insurance premiums for payers of insurance premiums specified in subparagraphs "a" and "b" of paragraph 1 of part 1 of Article 5 of this Federal Law are payments and other remuneration accrued by payers of insurance premiums in favor of individuals under employment contracts and civil law contracts.

Consequently, insurance premiums for material assistance to family members of a deceased employee are not charged.

QUESTION 11: Are payers of insurance premiums making payments and other remuneration to individuals obliged to accrue insurance premiums to the compulsory health insurance funds in favor of individuals who are foreign citizens and stateless persons?

Answer: As defined in Article 7 of the Federal Law of December 15, 2001 No. 167-FZ "On Compulsory Pension Insurance in the Russian Federation" (as amended by the Federal Law of July 24, 2009 No. 213-FZ), insured persons are persons who are covered by compulsory pension insurance in accordance with this Federal Law. The same article establishes that the insured persons are citizens of the Russian Federation, as well as foreign citizens and stateless persons permanently or temporarily residing on the territory of the Russian Federation.

Payments and other remuneration to individuals who are foreign citizens and stateless persons under employment contracts concluded with Russian organization for work in its separate subdivision located outside the territory of the Russian Federation, payments and other remuneration accrued in favor of individuals who are foreign citizens and stateless persons in connection with their activities outside the territory of the Russian Federation under the concluded civil law agreements nature, the subject of which is the performance of work, the provision of services. Based on Part 4 of Article 7 of Federal Law No. 212, these persons are not charged insurance premiums for compulsory pension insurance and compulsory health insurance.

Are not subject to insurance premiums for payers of insurance premiums specified in paragraph 1 of part 1 of Article 5 of Federal Law No. 212-FZ of the amount of payments and other remuneration under employment contracts and civil law contracts, including contracts for author's order in favor of foreign citizens and stateless persons temporarily staying on the territory of the Russian Federation.

QUESTION 12: Are insurance premiums for a scholarship accrued or not from January 1, 2010, the amount and payment of which is provided for by the Student Agreement?

Answer: If the organization's staff members undergo retraining, then the apprenticeship contract is concluded in addition to the employment contract, that is, it is part of it, therefore, scholarships paid under such an agreement are included in the taxable base for calculating insurance premiums..

QUESTION 13: Are individual entrepreneurs, lawyers exempted from payment on the basis of the Ruling of the Constitutional Court dated 24.05. "223-Oh, how are military pensioners?".

Answer:From 01.01.2010 military pensioners are required to pay insurance premiums, on a general basis. Federal Law of July 242009N 212 - FZ "On Insurance Contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund and the Territorial Compulsory Medical Insurance Funds" does not provide benefits for the payment of insurance premiums for this category of payers.

QUESTION 14: Are peasant farms that have the status of a legal entity obliged to pay insurance premiums determined from the cost of the insurance year?

Answer: The head of a peasant farm having the status of a legal entity is equated to individual entrepreneurs. In accordance with Part.2 Article. 14 of the Federal Law of July 24, 2009N 212 - FZ "On Insurance Contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund and Territorial Compulsory Medical Insurance Funds" the heads of peasant (farm) households pay the appropriate insurance premiums to the Pension Fund of the Russian Federation and compulsory medical insurance funds in the amount of determined on the basis of the cost of the insurance year, for himself and for each member of the peasant (farm) economy. At the same time, the total amount of insurance premiums for each relevant type of compulsory social insurance is determined as the product of the cost of the insurance year and the number of all members of the peasant (farm) economy, including the head of the peasant (farm) economy.

QUESTION 15: In 2009, upon termination of activity as an individual entrepreneur, fixed payments were calculated on the date of liquidation in the Inspectorate of Tax Inspection, and since 2010 on the date of filing an application with the FIU?

Answer: In accordance with paragraph 15 of Article 15 of the Federal Law of July 24, 2009 No.N 212 - FZ "On Insurance Contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund and Territorial Compulsory Medical Insurance Funds", in the event of termination of the organization's activities due to its liquidation or termination individual activities as an individual entrepreneur until the end of the billing period, payers of insurance premiums specified in subparagraphs "a" and "b" of paragraph 1 of part 1 of Article 5 of this Federal Law are required until the day of filing with the registration authority an application for state registration of a legal entity in connection with its liquidation or an application for state registration of the termination by an individual of activity as an individual entrepreneur, respectively, submit to the body for control over the payment of insurance premiums a calculation of the accrued and paid insurance premiums for the period from the beginning of the calculation period to the day of submission of the specified calculation, inclusive.

N 212 -FZ

N 212 - FZ

N 212 -

N 212 -FZ

ANSWER: The heads of the KFH in 2010 submit, at the end of the year, for themselves and the members of the KFH, the calculation of the accrued and paid insurance premiums for OPS to the Pension Fund of the Russian Federation, insurance premiums for compulsory health insurance in the FFOMS and TFOMS by payers of insurance premiums that do not make payments and other remuneration to individuals (form RSV-2). With regard to the provision of individual information, we recommend that you contact the Office of the organization of personalized accounting.

QUESTION 11: What documents are required to control the payment of insurance premiums?

ANSWER: The forms of documents used in monitoring the payment of insurance premiums are approved by order of the Ministry of Health and Social Development of Russia dated 07.12.2009. No. 957n (registered with the Ministry of Justice of Russia on December 22, 2009, registration No. 15786), sent to the territorial Offices on January 15, 2010.

QUESTION 12: On January 20, 2010, the insurer-entrepreneur paid the debt on insurance premiums for 2009 to BCC 392 1 02 02100 06 1000 160 (insurance premiums in the amount determined based on the cost of the insurance year ...) instead of paying to CCC 392 1 02 02030 06 1000 160 (arrears on insurance premiums in the form of a fixed payment ...) and wrote an application for transferring the payment to the correct CBC. What is the mechanism for re-setting (refunding) the amount of insurance premiums, what documents are drawn up by the PFR specialist, the deadlines for issuing, and so on, related to this procedure?

ANSWER: Before accepting an application for offset (refund) from the insured, it is necessary to check the receipt of payments subject to offset (refund) in the PTK Policyholders program.

Currently, the procedure for the implementation of offsets (refunds) of overpaid (recovered) insurance premiums is being registered with the Ministry of Justice of Russia. After receiving the approved order, it will be sent to the territorial departments of the FIU.

In accordance with the project, a commission is created at the level of the territorial Administration, which makes a decision on the implementation of the offset/refund. The forms of documents used in the implementation of offsets or refunds were approved by order of the Ministry of Health and Social Development of Russia dated 11.12.09. No. 979n.

QUESTION 13: In which section of the RSV-1 form to reflect insurance premiums for organizations applying the simplified taxation system ?

The procedure for checking by specialists of the territorial bodies of the Pension Fund of the Russian Federation the correctness of filling in the Calculation of accrued and paid insurance premiums was approved by the Resolution of the Board of the Pension Fund of the Russian Federation dated January 22, 2010. No. 11p.

ANSWER: The calculation of insurance premiums for an individual entrepreneur is based on the cost of the insurance year, in accordance with sp. 2 hours 2st. 57 of Federal Law No. 212 of July 24, 2009. Section 1 “Calculation of accrued and paid insurance premiums” f.RSV-2 is being filled in. The procedure for checking by specialists of the territorial bodies of the PFR the correctness of filling out the Calculation of accrued and paid insurance premiums, approved by the Resolution of the PFR Board of January 22, 2010 G. No. 11p.

QUESTION 15: When conducting on-site inspections, what period should be requested from the insured: only 2010 or previously unverified periods?

QUESTION 16: In case 2010 will be checked. is it possible to issue a decision on field check before the expiration of the deadline established by law for the provision of the Calculation of accrued and paid contributions for compulsory pension insurance to the Pension Fund of the Russian Federation and compulsory medical insurance in the FFOMS and TFOMS in accordance with the RSV-1PFR and RSV-2 PFR forms, since in case of understating the base, penalties cannot be applied sanctions?

ANSWER: The decision to conduct an on-site inspection in 2010. is accepted upon receipt by the territorial body of information that the organization is in the process of reorganization or liquidation.

QUESTION 17: How will the penalty be calculated: monthly, quarterly, or according to the temporary guidelines sent earlier?

QUESTION 18: Which section of the report should reflect the amounts of payments and other remuneration for each individual with a disability in all tx organizations (if the tariff in the PFR is 20%) if they use the labor of disabled people, but do not belong to non-public organizations, non-agricultural organizations, do not apply USZN, UTII, etc. or 20% will be charged for disabled people in such an organization.

I, II, or III referred to in part 2art.57(14%) I, II, or III

QUESTION 1: How are insurance premiums calculated for compulsory pension insurance and health insurance for sick leave?

ANSWER: In accordance with paragraph 1. Part 1. Art. 9 of the Federal Law of July 24, 2009 N 212 -FZ"On insurance premiums to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund and territorial compulsory medical insurance funds" are not subject to insurance premiums for payers of insurance premiums, state benefits paid in accordance with the legislation of the Russian Federation, legislative acts subjects of the Russian Federation, decisions of representative bodies of local self-government, including unemployment benefits, as well as benefits and other types of compulsory insurance coverage for compulsory social insurance; i.e., insurance premiums for sick leave are not charged.

QUESTION 2: Is the compensation for unused vacation since 01/01/2010?

ANSWER: In accordance with paragraphs. "d". item 2. part 1. Article 9 of the Federal Law of July 24, 2009 N 212 - FZ"On insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund and the Territorial Compulsory Medical Insurance Funds" compensation for unused vacation is subject to insurance premiums.

QUESTION 3: Is the cost of travel of an employee to and from the place of work subject to insurance premiums? Reimbursement of the fare is carried out in accordance with the collective agreement on the basis of the provided route sheet at the expense of the enterprise's profit.

ANSWER: In accordance with Art. 9 of the Federal Law of July 24, 2009 No. 212-FZ, the cost of an employee's travel to and from the place of work is not included in the amounts not subject to insurance premiums. Consequently, the cost of the employee's travel to and from the place of work is subject to insurance premiums. Article 24 of the Tax Code of the Russian Federation has lost its force.

QUESTION 4: Are the employer's payments to an individual employee on the account for a specific procedure, operation, rendered medical institution licensed? The payment was made from the profit of the organization.

ANSWER: According to Part 1 of Article 9 of the Federal Law of July 24, 2009 No. N 212 -Federal Law, these payments are subject to insurance premiums for payers of insurance premiums making payments and other remuneration to individuals, regardless of the source of payment.

QUESTION 5: Are individual entrepreneurs who are not employers paid insurance premiums to the FFOMS?

ANSWER: Yes, they are paid based on the cost of the insurance year. The cost of the insurance year in the FFOMS will be - the minimum wage x 1.1% x 12, the cost of the insurance year in the TFOMS will be the minimum wage x 2.0% x 12.

QUESTION 6: What documents should be requested from an individual entrepreneur to calculate contributions for 2010 for the application of a reduced insurance rate FIU contributions 14%, FFOMS 0%, TFOMS 0%?

ANSWER: An individual entrepreneur who pays contributions for himself does not have the right to apply a reduced rate of insurance premiums and pays insurance premiums in the amount of: 20% - to the PFR, 1.1% - to the FFOMS and 2% - to the TFOMS.

QUESTION 7: Is there still a benefit for paying insurance premiums in the form of a fixed payment for individual entrepreneurs who are on leave to care for a child under 3 years old? Does it apply to the payment of insurance premiums for honey. insurance? Is it possible to recalculate insurance premiums for an individual entrepreneur who is on parental leave and applied for recalculation of insurance premiums in the form of a fixed payment today, and the child was born in 2007-2008?

ANSWER: Federal Law of July 24, 2009 No. N 212 -FZ"On Insurance Contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund and Territorial Compulsory Medical Insurance Funds", a benefit for paying insurance premiums in the form of a fixed payment of an individual entrepreneur who is on maternity leave up to 3 years, not included.

QUESTION 8: Are the heads of peasant farms who do not have employees required to provide individual information for themselves and members of the peasant farm for the 1st half of 2010?

QUESTION 9: The organization has arrears in insurance premiums for compulsory health insurance credited to the budget territorial fund medical insurance. To which CCC to pay these contributions?

ANSWER: Until 2010, insurance premiums for compulsory health insurance were paid as part of the UST. The administrator of the ESS was tax authorities. On the issue of paying debts on insurance premiums for compulsory medical insurance, you should contact the tax authorities.

QUESTION 10: Is it true that in the event of reorganization, the calculation of insurance premiums must be submitted by the successor organization?

ANSWER: An organization that is being reorganized must submit for itself the calculations of accrued and paid insurance premiums. If the organization has not submitted such a calculation, these functions are performed by the organization - its successor.

QUESTION 11: In which section of the RSV-1 form should the insurance premiums for organizations applying the simplified taxation system be reflected?

ANSWER: The calculation form (RSV-1), approved by the Order of the Ministry of Health and Social Development of Russia dated 12.11.2009. No. 895 H. Organizations using the simplified taxation system should fill out sections 1, 2 f.RSV-1.

ANSWER: The calculation of insurance premiums for an individual entrepreneur is based on the cost of the insurance year, in accordance with sp. 2 hours 2st. 57 of the Federal Law No. 212 of July 24, 2009. Section 1 “Calculation of accrued and paid insurance premiums” f.RSV-2 is filled out.

QUESTION 13: When conducting on-site inspections, what period should be requested from the insured: only 2010 or previously unverified periods?

ANSWER: As part of an on-site inspection, a period not exceeding three calendar years preceding the calendar year in which the decision to conduct an on-site inspection was made can be checked. (Part 9, Article 35 of the Federal Law No. 212-FZ). Since Federal Law No. 212-FZ came into force on January 1, 2010, only 2010 can be checked during the audit.

QUESTION 14: How will the penalty be calculated: monthly, quarterly?

ANSWER: Since the Federal Law of July 24, 2009 No. 212-FZ establishes a monthly deadline for paying insurance premiums, the calculation of penalties should be made separately for the arrears of each month. In this regard, it is necessary to calculate the arrears separately for each month and payment date in accordance with paragraph 5 of Article 15 of Federal Law No. 212-FZ. In addition, it is necessary to take into account the conditions under which the accrual of penalties is not made.

QUESTION 15: In which section of the report should the amounts of payments and other remunerations for each individual with a disability be reflected in all organizations (if the tariff is in the PFR-20%) if they use the work of disabled people, but do not belong to non-public organizations, non-agricultural organizations, not apply USZN, UTII, etc., or for disabled people in such an organization 20% will be charged.

ANSWER: In 2010, for all organizations - payers of insurance premiums, the rates of insurance premiums specified in Part 1 of Article 57 of Federal Law No. I, II, or III groups a reduced rate applies referred to in part 2art.57(14%). Payments in favor of employees with disabilities I, II, or III groups are reflected in sections 3 and 4 of RSV-1 PFR.

ANSWER: The tariff exemption is provided only if there is a document confirming the preferential category (disability) of the payer (individual).

Prepared by the Main Directorate of the PFR No. 7 for Moscow and the Moscow Region

QUESTION. Will insurance premiums be charged if a commercial organization partially reimburses the cost of meals in its cafeteria for vocational school students doing practical work in the organization?

ANSWER: Insurance premiums for reimbursement by a commercial organization of the cost of meals in its canteen for vocational school students undergoing internships in the organization are charged.

QUESTION: Will they be subject to insurance premiums in accordance with Art. 7 of the Federal Law of July 24, 2009 No. 212-FZ:

The amount of payments paid for pioneer camps for the children of employees and the issuance of vouchers to rest homes for employees, paid from the profits of the organization;

- payment of a bonus to the released chairman and chief accountant of the trade union committee at the expense of profit?

ANSWER: These payments are subject to insurance premiums.

QUESTION: Will it be subject to insurance premiums for payers of insurance premiums in accordance with Art. 9 of the Federal Law of July 24, 2009 No. 212-FZ, payment to mothers in the amount of 50 rubles on parental leave until they reach the age of 3 years?

ANSWER: In accordance with Decree of the Government of the Russian Federation of November 3, 1994 No. 1206, monthly compensation payments in the amount of 50 rubles are paid to mothers who are on parental leave until they reach the age of 3 years, who are in an employment relationship on an employment basis with an organization regardless of organizational and legal forms. This compensation is not subject to insurance premiums.

QUESTION: Will insurance premiums be charged if a commercial organization pays out amounts of material assistance and issues vouchers to their homes and recreation centers to former employees who have been laid off due to retirement?

ANSWER: All payments and other remuneration accrued by payers of insurance premiums in favor of individuals under employment contracts and civil law contracts, the subject of which is the performance of work, the provision of services, are subject to insurance premiums. Payments in favor of individuals with whom there are no labor relations or relations regulated by civil law contracts providing for the performance of work or the provision of services are not recognized as an object of taxation of insurance premiums (Article 7 of the Federal Law of July 24, 2009 No. 212-FZ) .

QUESTION: Will insurance premiums be charged for material assistance and other payments made by government authorities? social protection population, non-working pensioners?

ANSWER: The base for calculating insurance premiums does not include payments listed in Art. 9 of the Federal Law of July 24, 2009 No. 212-FZ: state benefits and other types of compulsory insurance coverage for compulsory social insurance; all types of compensation payments established by the legislation of the Russian Federation, legislative acts of the constituent entities of the Russian Federation, decisions of representative bodies of local self-government (within the limits established in accordance with the legislation of the Russian Federation).

QUESTION: The company pays for voluntary medical insurance policies for employees' children. Are the amounts of payment included in the object for calculating insurance premiums? VHI policies employees' children?

ANSWER: Due to the fact that payments for DMS company makes to its employees, then all payments should be included in the object for calculating insurance premiums.

QUESTION: Are study holidays paid to the Pension Fund of the Russian Federation for employees of organizations studying in technical schools and institutes? Certificate from the educational institution provided.

ANSWER: In accordance with Art. 173-177 of the Labor Code of the Russian Federation (Federal Law of December 30, 2001 No. 197-FZ), the employer provides additional holidays with the preservation of average earnings upon presentation of a certificate giving the right to provide additional leave at the place of work and other benefits associated with studying at an educational institution. Since additional vacations with the preservation of average earnings are not included in the list of amounts of payments not subject to insurance premiums (Article 9 of the Federal Law of July 24, 2009 No. 212-FZ), they are taken into account when determining the base for calculating insurance premiums.

QUESTION: Is a one-time premium on the order of the director, not provided for by the collective agreement, subject to insurance premiums?

ANSWER: Payments and other remuneration accrued in favor of individuals are subject to insurance premiums, if they are not specified in Art. 9 of the Federal Law of July 24, 2009 No. 212-FZ.

QUESTION: In accordance with paragraph 1 of Art. 7 of the Federal Law of July 24, 2009 No. 212-FZ, the object of taxation are payments under employment contracts. If there is no employment contract, accordingly, payments are not an object. Are insurance premiums accrued for payment to a director who is a founder and director in one person?

ANSWER: The General Director is both the sole body of the legal entity and its employee. The activity of the general director as a founder is regulated by the norms of civil legislation, and as an employee (director) - by the norms of labor legislation.

In accordance with the letter of the Pension Fund of the Russian Federation dated November 30, 2009 No. 30-19 / 11888 Art. 9 of the Federal Law of July 24, 2009 No. 212-FZ establishes amounts that are not subject to insurance premiums for payers of insurance premiums. The specified list of payments to the head of the organization, who is its sole participant and who has assumed the functions of the sole executive body, does not include.

In this regard, insurance premiums should be charged.

QUESTION: What tariff is provided for employees of the organization who are disabled, subject to the conditions of clause 2.2 of Art. 57 of the Federal Law of July 24, 2009 No. 212-FZ:

- Public organizations of disabled people, among whose members are disabled people and their legal representatives - at least 80%;

– their regional and local branches;

- for organizations authorized capital which consists entirely of contributions from public organizations of disabled people, the average number of disabled people in them should be at least 50% and the share of wages in the payroll should be at least 25%.

ANSWER: In 2010, for all organizations paying insurance premiums, the rates of insurance premiums specified in Part 1 of Art. 57 of the Federal Law of July 24, 2009 No. 212-FZ (20%).

In accordance with paragraph 2 of part 2 of Art. 57 of the Federal Law of July 24, 2009 No. 212-FZ for payers of insurance premiums making payments and other rewards to individuals who are disabled I, II or III group, in 2010 a reduced tariff was established in the form of: PFR-14%, FOMS-0%, FSS-0% applies only to employees of the organization who are disabled, for all other employees insurance premiums

QUESTION 1. Is the basis for calculating insurance premiums for pension and medical insurance the payment for educational expenses for monthly monetary compensation to teachers to provide book publishing products and periodicals?

So, for example, teachers receive a monthly payment of 100 rubles. to the salary for the purchase of literature. Is this amount subject to insurance premiums?

ANSWER: According to p.p. "e" p. 2 h. 1 art. 9 of the Federal Law of July 24, 2009 No. 212-FZ, all types of compensation payments established by the legislation of the Russian Federation, legislative acts of the constituent entities of the Russian Federation, decisions of representative bodies of local self-government of compensation payments (within the limits determined in accordance with the legislation of the Russian Federation), are not subject to insurance premiums, in in particular, related to the reimbursement of expenses for vocational training, retraining and advanced training.

C Therefore, the monthly monetary compensation paid to teachers to provide book publishing products and periodicals, in accordance with paragraph 8 of Article 55 of the Federal Law of July 10, 1992 No. 3266-1 “On Education”, is not subject to insurance premiums.

QUESTION 2. Is the salary of a teacher of an educational institution drawn up under a civil law contract (the teacher is not on the staff of the institution) subject to insurance premiums?

ANSWER: Yes, it is taxed, because in accordance with paragraph 1 of Article 7 of the Federal Law of 24.07.2009. 212-FZ, the object of taxation of insurance premiums for payers of insurance premiums specified in subparagraphs "a" and "b" of clause 1 of part 1 of Article 5 of this Federal Law are payments and other remuneration accrued by payers of insurance premiums in favor of individuals under employment contracts and civil law contracts, the subject of which is the performance of work, the provision of services.

QUESTION 3. Do restrictions on the use of reduced tariffs apply to all organizations paying UTII and included in the List approved by Government Decree No. 762 of September 28, 2009?

ANSWER: For payers of insurance premiums paying UTII for certain types of activities,Decree of the Government of the Russian Federation of September 28, 2009 No. 762 does not apply.

QUESTION 4. Is the shift allowance subject to insurance contributions to the PFR, FFOMS and TFOMS in accordance with the Federal Law of 24.07.202. No. 212-FZ? Under the law, this allowance is compensation payment and was previously not subject to a single social tax.

ANSWER: In accordance with subparagraph "i" of paragraph 2, part. 1, Art. 9 of Law No. 212-FZ provides that all types of compensation payments established by the legislation of the Russian Federation related to the performance of labor duties by an individual are not subject to insurance premiums. Article 302 of the Labor Code of the Russian Federation establishes a list of guarantees and compensations for persons working on a rotational basis. Thus, the allowance for the rotational method, paid in the amount determined by 302 Art. Labor Code of the Russian Federation, insurance premiums are not subject to.

QUESTION 5. Insurers using the simplified taxation system, until 31.12.2009, paid insurance premiums (UST) with the permission of the tax authorities on a quarterly basis. The terms of payment are determined by paragraph 4.5 of Article 15 of the Federal Law 212-FZ of 24.07.2009. must be strictly observed by these insurers?

ANSWER: In accordance with paragraph 4 of article 15 of the Federal Law 212-FZ of 24.07.2009. policyholders pay insurance premiums in the form of monthly mandatory payments.

QUESTION 6. Agricultural producers have employees with disabilities. What is the tax rate on them in all funds?

ANSWER: In accordance with clause 2, part 2, article 57 of the Federal Law of 24.07.2009. No. 212-FZ, in 2010 for payers of insurance premiums making payments and other remuneration to individuals who are disabled I, II or III group, in 2010 a reduced rate was set in the form of: PFR-14%, FSS-0%, FFOMS-0%, TFOMS-0% in terms of payments to employees of the organization who are disabled. In accordance with paragraph 2 of part 1 of Art. 57 of the Federal Law of July 24, 2009 No. No. 212-FZ for agricultural producers meeting the criteria specified in Article 346.2 tax code The Russian Federation, with the exception of organizations and individual entrepreneurs applying the single agricultural tax, the following rates of insurance premiums are applied to: PFR - 15.8%, FSS - 1.9%, FFOMS - 1.1%, TFOMS - 1.2%.

QUESTION 7. Will the amount of one-time financial assistance in connection with the death of the employee himself be subject to insurance premiums, if the employee's family members turned to the organization for help in connection with his death?

ANSWER: According to Part 1 of Article 7 of Federal Law No. 212-FZ, payments and other remuneration accrued by payers of insurance premiums in favor of individuals under labor contracts and civil law contracts.

Family members of the deceased employee are not included in this category in any way. Consequently, insurance premiums for material assistance to family members of a deceased employee are not charged.

Prepared by the Main Directorate of the PFR No. 7 for Moscow and the Moscow Region

QUESTION 1: Are the amounts of monetary compensation paid to municipal employees in exchange for an unused sanatorium-and-spa voucher in accordance with the Decree of the Governor of the Moscow Region dated February 17, 2005 No. No. 19-PG "On approval of the Regulations on determining the average cost of vouchers and travel and the annual cash payment for treatment and rest"?

ANSWER:In accordance with part 1 of article 7 of Law No. 212-FZ, payments and other remuneration accrued by them in favor of individuals under employment contracts are recognized as the object of taxation of insurance premiums for organizations.

According to this norm, the object of taxation of insurance premiums includes all payments in favor of employees made within the framework of labor relations, including those provided for by labor, collective contracts, agreements, local regulations employer.

Consequently, payments to employees made on the basis of the internal regulations of the organization are subject to insurance premiums (with the exception of the amounts specified in Article 9 of Law No. 212-FZ). In view of the foregoing, the amounts of monetary compensation paid to municipal employees in exchange for an unused sanatorium and resort voucher are subject to insurance premiums.

QUESTION 2. When an employee is hired by an organization, he/she undergoes a medical examination at his/her own expense. After the expiration of the probationary period (3 months), the employer reimburses the employee for the medical examination on the basis of the documents submitted by him. Preliminary medical examinations are required. Are there insurance premiums for this benefit?

ANSWER: By order of the Ministry of Health and Social Development of the Russian Federation of August 16, 2004 No. No. 83 approved the List of Works and the List of Harmful and (or) Hazardous Production Factors, upon fulfillment of which preliminary and periodic inspections (surveys) are carried out upon admission to work, as well as the Procedure for their conduct.

Thus, reimbursement by the payer to an individual of the costs of a medical examination upon employmentis not the object of taxation of insurance premiums due to the absence at the time of accrual of payment of the relationship between the employee and the employer, i.e. inconsistency with the definition of the object of taxation of insurance premiums. A similar compensation by the payer to an employee refers to the specified provision of Article 9 of Law No. 212-FZ, i.e., it represents amounts that are not subject to insurance premiums, if such compensation is provided for by legislative acts.

QUESTION 3 . The organization was reorganized in the form of affiliation, the employees were transferred to the new organization.

Is the base for calculating insurance premiums on an accrual basis up to 415 thousand rubles. or consider such employees as newly hired?

ANSWER:In accordance with paragraph 4 of Article 57 of the Civil Code of the Russian Federation, when a legal entity is reorganized in the form of a merger with another legal entity, the first of them is considered reorganized from the moment an entry is made in the unified state register of legal entities on the termination of the activities of the affiliated legal entity. In accordance with paragraph 4 of Article 10 of Federal Law No. 212-FZ, if an organization was liquidated or reorganized before the end of the calendar year, the last settlement period for it is the period from the beginning of the calendar year until the day the liquidation (reorganization) is completed. In our opinion, the accrual of insurance premiums for individuals operating in an affiliated organization in a reorganized organization is formed from the date of affiliation without taking into account payments accrued in favor of these individuals during their work prior to affiliation.

QUESTION 4 : Public organization of hunters and fishermen encourages once a year cash payments the most active members of the society (hunters) by the decision of the Board of the society, there are no employment contracts. Are the above payments subject to insurance premiums?

ANSWER:In accordance with Article 7 of the Federal Law of 24.07.2009. 212-FZ, all payments and other remuneration accrued by payers of insurance premiums in favor of individuals under employment contracts and civil law contracts, the subject of which is the performance of work, the provision of services are subject to insurance premiums. If there is no employment contract, accordingly, payments are not subject to insurance premiums. As a result, they should not be charged insurance premiums.

QUESTION 5: Endless certificate of disability - what date to put down at the end of the validity?

ANSWER: Subject to the presentation of calculations indicating the information necessary for the application of a reduced rate of insurance premiums in relation to payments and other remunerations accrued in favor of employees who are indefinitely disabled of groups I, II or III in the column "expiration date" it is necessary to leave an empty field.

QUESTION 6: If the organization came from another district and there had arrears in insurance premiums under ADV-11 as of 12/31/2009 - should this debt be indicated in section 5?

ANSWER: On the basis of paragraph 7.1 of Chapter VII. Resolution of the Board of the Pension Fund of the Russian Federation of January 22, 2010 11p, line 510 reflects the balance of the amount of debt (overpayment) on insurance premiums for compulsory pension insurance as of January 1 of the billing period. When submitting the Calculation for 2010, the data from the final line of the debt "Statement of payment of insurance premiums for compulsory pension insurance" (form ADV-11) for 2009 (for the periods 2002-2009) are transferred to line 510.

QUESTION 7. Please provide clarification on the legality of paying insurance premiums for compulsory pension insurance in accordance with the Federal Law of December 15, 2001 No. 167-FZ for an employee of a joint Belarusian-Russian enterprise who is a citizen of the Republic of Belarus. They were presented with an insurance certificate.

ANSWER:It is not clear from your question whether a citizen of Belarus is temporarily staying or temporarily residing on the territory of the Russian Federation. On the basis of clause 15 of part 1 of Article 9 of Federal Law No. 212-FZ, the amounts of payments and other remuneration under employment contracts and civil law contracts, including contracts of author's order in favor of foreign citizens and stateless persons temporarily staying on the territory of the Russian Federation.

QUESTION 8. Are the amounts accrued to employees for the days of examination, donation of blood and its components (donor) subject to insurance premiums?

ANSWER. According to Article 186 of the Labor Code of the Russian Federation, on the day of donating blood and its components, as well as on the day of the associated medical examination, the employee is released from work. After each day of donating blood and its components, the employee is given an additional day of rest.

At the same time, when donating blood and its components, the employee retains his average earnings for the days of donation and the rest days provided in connection with this.

These payments are made by the employer by virtue of law, regardless of the presence or absence of relevant provisions in the employment contract, collective agreement or agreement, that is, such payments are made outside the framework of any agreements between the employee and the employer regarding the implementation of labor activity and social security.

Given the above, the amounts of average earnings paid by the organization to donor employees for the days of blood donation and an additional day off in accordance with labor legislation are not recognized as an object of taxation of insurance premiums based on the provisions of Article 7 of the Federal Law of July 24, 2009. No. 212-FZ.

QUESTION 9. Are payments to employees called up for military training subject to insurance premiums?

ANSWER. According to paragraph 2 of Art. 6Federal Law of March 28, 1998 No.53 - FZ "On military duty and military service"Citizens during military training are released from work or study, with the preservation of their place of permanent work or study and the payment of average earnings.At the same time, according to paragraph 7 of Article 1 of Law No. 53-FZ, compensation for expenses incurred by organizations and citizens associated with the implementation of Law No. 53-FZ is carried out in the manner determined by the Government of the Russian Federation at the expense of the Federal budget. Consequently, payments of average earnings are made not by virtue of an employment contract, but in accordance with the requirements of the legislation of the Russian Federation. In this regard, the object of taxation of insurance premiums in accordance with Part 1 of Article 7 of Law 212-FZ does not arise for the organization.

QUESTION 10: Will insurance premiums be charged for current deductions (royalties) paid to the Licensor in the amount of 25% per unit of product cost under the Non-exclusive license agreement for the use of inventions protected by patents of the Russian Federation in the territory of the Russian Federation?

ANSWER: Part 1 of Article 7 of Law No. 212-FZ establishes that the objects of taxation of insurance premiums for organizations are payments and other remuneration accrued by them in favor of individuals under employment contracts and civil law contracts, the subject of which is the performance of work, the provision of services (with the exception of remuneration paid to persons specified in clause 2 of part 1 of article 5 of Law No. 212-FZ), as well as under copyright order agreements, agreements on the alienation of the exclusive right to works of science, literature, art, publishing license agreements, license agreements on granting the right to use works of science, literature, art.

At the same time, in accordance with Part 3 of Article 7 of Law No. 212-FZ, payments and other remunerations made under civil law contracts, the subject of which is the transfer of ownership or other real rights to property (property rights), are not subject to insurance premiums. , and contracts related to the transfer of property (property rights) for use, with the exception of copyright contracts, contracts for the alienation of the exclusive right to works of science, literature, art, publishing license agreements, license agreements for granting the right to use a work of science, literature, art .

According to Article 1370 of the Civil Code of the Russian Federation, an invention, utility model or industrial design created by an employee in connection with the performance of his job duties or a specific task of the employer are recognized as a service invention, service utility model or service industrial design, respectively.

The exclusive right to a service invention, service utility model or service industrial design and the right to obtain a patent belong to the employer, unless otherwise provided by an employment or other contract between the employee and the employer.

At the same time, if the employer does not fulfill the conditions specified in paragraph 2 of clause 4 of Article 1370 of the Civil Code of the Russian Federation, then the right to obtain a patent for such an invention, utility model or industrial design will belong to the employee. In this case, the employer, during the term of the patent, has the right to use the service invention, service utility model or service industrial design in its own production under the terms of a simple (non-exclusive) license with the payment of compensation to the employee, the amount, conditions and procedure for payment of which are determined by the contract between the employee and the employer. .

If the payment of the specified remuneration is not provided for by the terms of the employment contract with the employee, then a separate agreement is concluded between him and the employer that determines the amount, conditions and procedure for paying the remuneration (compensation) established by paragraph 4 of Article 1370 of the Civil Code of the Russian Federation.

This contract will be a civil law contract not for the performance of work, the provision of services, but related to the transfer of property (property rights) for use.

In view of the foregoing, the remuneration paid by the employer to the employee (licensor) as the author of a service invention, service utility model or service industrial design under a separate civil law contract is not subject to insurance premiums on the basis of parts 1, 3 of Article 7 of Law No. 212-FZ.

Insurance contributions were paid to the Pension Fund and the Social Fund. and honey. insurance according to the rules and conditions prescribed in the federal law 212. On January 1, 2017, the law on insurance contributions to the Pension Fund lost its force and this area became regulated by Chapter 34 of the Tax Code of the Russian Federation. But some provisions of Federal Law 212 are still used and are relevant for citizens.

What is 212 FZ?

The law on insurance contributions to the PFR was adopted by the State Duma on July 17, 2009, and approved by the Federation Council the next day, July 18, 2009. The latest changes came into effect on December 19, 2016. But on January 1, 2017, 212 FZ lost its force. This law regulated all payments to state insurance bodies and legal relations between employees of insurance organizations that control payment and citizens. It has 8 chapters and 62 articles.

The first chapter describes all general provisions law, including concepts and definitions of these concepts. It describes what an organization, an individual and an individual entrepreneur are in the field of insurance premiums, describes banks, accounts, the connection of contributions with the place of residence and work, etc. This chapter lists the bodies that have the right to control and receive insurance premiums from citizens, conduct their accounting, determine the timing;
In the second year, the process of paying insurance premiums, reception and forms are described in detail. Who is the payer, how the accounting takes place, the essence of the base and the calculation of monetary amounts for each type of person. Which period of the financial year is calculated and which is reporting. Tariffs, dates, procedure for settlements and recalculations and methods for making changes to the information provided to organizations;
The third describes ways of fulfilling the obligations of payers, organizations that accept payments, employees of these bodies, ways to control the timeliness of payments and the quality of work of bodies;
Chapter four provides a detailed list of the rights and obligations of the parties;
The fifth section describes payment control, how checks and visits are carried out, what documents are required, how it is processed and who has access to information about payers;
In the sixth year, situations are framed in which the parties are responsible for their actions and penalties. It also describes situations of insurmountable gravity and force majeure, in which the parties are allowed not to comply with the law;
The seventh describes ways to appeal against acts or actions of bodies, as well as forms and applications for appeal;
Chapter number eight contains all the final provisions, conditions, additions to the law, etc.

After the abolition of Federal Law 212 on insurance contributions to the Pension Fund, information about this area can only be found in the Tax Code of the Russian Federation, in chapter number 34.

New amendments

The last edition of Federal Law 212 took place on December 19, 2016, when Federal Law No. 438 was adopted. According to these changes, after the words “in accordance with the Federal Law “On the Development of the Crimean Federal District and the Free Economic Zone in the Territories of the Republic of Crimea and the Federal City of Sevastopol” were added the words "and the free economic zone in the territories of the Republic of Crimea and the federal city of Sevastopol".

Article seven was last amended in 2015. It describes the objects of taxation of insurance of citizens. These objects, according to the law, are payments and remuneration received by individuals from payers in labor relations or during transactions with civil law contracts. Objects are not payments in cases where, during a civil law contract, property passes into the possession of another person.

Article eight describes the base in which records are kept of accrual of insurance payments by citizens to the Pension Fund of the Russian Federation. This article was last modified in 2014. It contains the amount of payments, for which it was made, the billing period. Payers determine the base for each individual separately.

The ninth describes situations where payers pay to individuals amounts that are not subject to insurance premiums:

State benefits;
Remuneration under contracts of author's order to stateless persons or foreign persons;
Cash amounts of clothing or food security and others received by military personnel;
If organizations pay employees money to pay interest on loans or to build housing;
Any amount for education in professional programs;
Amounts of assistance from managers to employees, but not more than 4,000 rubles;
The funds of employees who have benefits in public transport vehicles;
All compensation payments by the RF authorities;
The cost of special clothing that is issued to employees according to safety rules in accordance with the legislation of the Russian Federation;
Any income, except for wages, of registered residents of the small peoples of the North;
Any amounts paid to all individuals who participated and assisted during the electoral processes, etc.

11 art. describes how dates for payments are determined. In general, the parties independently decide in whose favor the date is chosen. Usually the date is determined in favor of the employee or individual. Since the publication of this article in the law, it has never changed.

Article 14 of the described law regulates all deductions and their size. This article was last amended in 2014. According to these changes, payers do not pay insurance premiums during periods of military service on conscription, caring for a child of one of the parents before the age of one and a half years, caring for a disabled person of group 1, the period of joint residence of spouses during the performance of military service by one of them, the period of joint residence of spouses abroad during business trips.

The calculation procedure is regulated by Article 15 of the Federal Law 212 and the last changes to the article were made in 2015. The changes concern separate subdivisions of legal entities. Such divisions open legal entities bank accounts, with the help of which they fulfill the obligations and basic obligations of organizations for insurance premiums.

19 is drawn up with the preparation of the procedure for paying arrears, the last changes were made to it in 2014. According to this change, forms and applications are regulated by a special body that controls the payment of insurance premiums.

On January 1, 2015, during the changes in the law and the new edition, Article 44 lost its force. But at the same time there were changes in Art. 58, which regulates the list of persons who are entitled to reduced rates or discounts. According to the amendments, reduced tariffs are provided to employees who pay remuneration to the crew of ships, excluding ships carrying or trading in oil. According to the same changes, reduced tariffs are provided to participants of non-profit organizations involved in education, scientific research, culture and art.

In 2017, the law was repealed, it lost its force on the first of January.

Download the current version of Federal Law 212

212 of the Federal Law on insurance contributions to the Pension Fund of the Russian Federation was canceled, so its current version cannot be downloaded. However, many of the provisions are still used by the RF Government and state bodies regulating insurance payments, in the Tax Code, chapter 34. Therefore, this law can still be useful to citizens and employees of insurance organizations.

You can download Federal Law 212 "On Insurance Contributions to the Pension Fund" of the Russian Federation

Home » Federal law on PFR, FSS, MHIF » All about insurance premiums » Useful articles » Article 8 of the Federal Law 212-FZ

Attention! since 2017 A new Section XI Insurance Contributions to the Tax Code of the Russian Federation has been put into effect.

Look full text Federal Law of July 24, 2009 No. No. 212-FZ

Article 8

1. The basis for calculating insurance premiums for payers of insurance premiums specified in subparagraphs "a" and "b" of paragraph 1 of part 1 of Article 5 of this Federal Law is determined as the amount of payments and other remunerations provided for by Part 1 of Article 7 of this Federal Law, accrued payers of insurance premiums for the billing period in favor of individuals, with the exception of the amounts specified in Article 9 of this Federal Law.
2. The basis for calculating insurance premiums for payers of insurance premiums specified in subparagraph "c" of paragraph 1 of part 1 of Article 5 of this Federal Law is determined as the amount of payments and other remunerations provided for by Part 2 of Article 7 of this Federal Law for the billing period in favor of individuals, with the exception of the amounts specified in Article 9 of this Federal Law.
3. Payers of insurance premiums specified in Clause 1 of Part 1 of Article 5 of this Federal Law determine the basis for calculating insurance premiums separately for each individual from the beginning of the billing period after the end of each calendar month on an accrual basis.

Reference:

The base for calculating insurance premiums, taking into account its indexation, for each individual is established in an amount not exceeding:

— from January 1, 2014 — 624,000 rubles(Decree of the Government of the Russian Federation of November 30, 2013 N 1101);
— from January 1, 2013 — 568,000 rubles(Decree of the Government of the Russian Federation of December 10, 2012 N 1276);
— from January 1, 2012 — 512,000 rubles(Decree of the Government of the Russian Federation of November 24, 2011 N 974);
— since January 1, 2011 — 463 000 rubles(Decree of the Government of the Russian Federation of November 27, 2010 N 933).

4. For payers of insurance premiums specified in Clause 1 of Part 1 of Article 5 of this Federal Law, the basis for calculating insurance premiums in respect of each individual is established in an amount not exceeding 415,000 rubles on an accrual basis from the beginning of the billing period, unless otherwise provided by this Federal law. From the amounts of payments and other remuneration in favor of an individual exceeding the maximum amount of the base for calculating insurance premiums established for the corresponding financial year, determined on an accrual basis from the beginning of the billing period, insurance premiums are not charged, unless otherwise provided by this Federal Law.
(as amended by Federal Laws No. 379-FZ of 03.12.2011, No. 421-FZ of 28.12.2013)

Reference:

Part 5 provisions of this article do not apply when calculating insurance premiums at additional rates established by articles 33.2 of the Federal Law of December 15, 2001 N 167-FZ and 58.3 this document, in respect of payments in favor of insured persons employed in the work provided for in paragraphs 1 - 18 of part 1 of article 27 of the Federal Law of December 17, 2001 N 173-FZ (part 3 of Article 33.2 of the Federal Law of December 15, 2001 N 167-FZ, part 3 article 58.3 of this document).

5. The limit value of the base for calculating insurance premiums established by Part 4 of this Article is subject to annual (from January 1 of the corresponding year) indexation, taking into account the growth of the average wage in the Russian Federation, unless otherwise provided by this Federal Law. The size of the specified maximum value of the base for calculating insurance premiums is determined and established by the Government of the Russian Federation. The amount of the maximum value of the base for calculating insurance premiums is rounded to the nearest thousand rubles. In this case, the amount of 500 rubles or more is rounded up to the full thousand rubles, and the amount of less than 500 rubles is discarded.
(part 5 in ed.

OKVEDs for the application of clause 8, part 1, article 58 No. 212-FZ of 07/24/2009

Federal Laws of October 16, 2010 N 272-FZ, of December 28, 2013 N 421-FZ)

5.1. For payers of insurance premiums specified in Clause 1 of Part 1 of Article 5 of this Federal Law, for the period 2015-2021, the maximum amount of the base for calculating insurance premiums for compulsory pension insurance paid to the Pension Fund of the Russian Federation is annually established by the Government of the Russian Federation, taking into account a certain for the corresponding year, the average wage in the Russian Federation, increased twelve times, and the following multiplying coefficients applied to it for the corresponding financial year:


The size of the multiplying factors

The size of the specified maximum base for calculating insurance premiums is rounded up to full thousand rubles in the manner prescribed by part 5 of this article.
(Part 5.1 was introduced by Federal Law No. 421-FZ of December 28, 2013)

6. When calculating the base for calculating insurance premiums, payments and other remuneration in kind in the form of goods (works, services) are taken into account as the cost of these goods (works, services) on the day of their payment, calculated based on their prices specified by the parties to the contract, and in case of state regulation of prices (tariffs) for these goods (works, services) based on state regulated retail prices. At the same time, the cost of goods (works, services) includes the corresponding amount of value added tax, and for excisable goods, the corresponding amount of excises.

Name	Cost standards (as a percentage of the amount of accrued income)
Creation of literary works, including for the theater, cinema, stage and circus
Creation of artistic and graphic works, photographic works for printing, works of architecture and design
Creation of works of sculpture, monumental and decorative painting, arts and crafts and design art, easel painting, theater and film decoration art and graphics, made in various techniques
Creation of audiovisual works (video, television and films)
Creation of musical works:
stage music (operas, ballets, musical comedies), symphonic, choral, chamber works, works for wind orchestra, original music for film, television and video films and theatrical productions
other pieces of music, including
Performance of works of literature and art
Creation of scientific works and developments
Discoveries, Inventions and Designs (Percentage of revenue generated in first two years of use)

8. When determining the basis for calculating insurance premiums, documented expenses cannot be taken into account simultaneously with expenses within the established norm.

Reference:

Article 5. Payers of insurance premiums

1. Payers of insurance premiums are insurers determined in accordance with federal laws on specific types of compulsory social insurance, which include:

1) persons making payments and other remuneration to individuals:

a) organizations;
b) individual entrepreneurs;
c) individuals who are not recognized as individual entrepreneurs;

Law No. 212-FZ

ATTENTION!!!

The document became invalid on January 1, 2017 due to the adoption of Federal Law No. 250-FZ dated July 3, 2016. At the same time, the Social Insurance Fund of the Russian Federation (hereinafter referred to as the Fund) continues to control for the correctness of the calculation, completeness and timeliness of payment (transfer) of insurance premiums payable to the Fund for the reporting (calculation) periods that have expired before January 1, 2017, in the manner that was in force before the date of entry into force of this Federal Law (Article 20 of Law No. 250-FZ).

In accordance with the Federal Law of July 24, 2009 No. 212-FZ "On insurance premiums to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund", the payer of insurance premiums is liable for non-fulfillment or improper fulfillment of the obligations imposed on him by this Federal the law of obligations for the timely and full payment of insurance premiums, the timely submission and procedure for submitting the established reporting to the control body, as well as for the refusal to submit or failure to submit to the official of the control body the documents necessary to control the payment of insurance premiums.

Failure to submit a calculation of accrued and paid insurance premiums (Art.

46 of Law No. 212-FZ)

1. Non-submission by the payer of insurance premiums within the time limit established by this Federal Law for calculating accrued and paid insurance premiums to the body controlling the payment of insurance premiums at the place of registration shall entail a fine in the amount of 5 percent of the amount of insurance premiums accrued for payment for the last three months of the reporting (estimated ) period, for each full or partial month from the date set for its submission, but not more than 30 percent of the specified amount and not less than 1,000 rubles.

Payers of insurance premiums quarterly submit to the territorial body of the Social Insurance Fund of the Russian Federation at the place of their registration the calculation of accrued and paid insurance premiums (Form 4-FSS), hereinafter - the calculation, on paper no later than the 20th day of the calendar month following the reporting month period, and in the form of an electronic document - no later than the 25th day of the calendar month following the reporting period (Clause 2, Part 9, Article 15 of Law No. 212-FZ),

2. Failure to comply with the procedure for submitting the calculation of accrued and paid insurance premiums to the body controlling the payment of insurance premiums in the form of electronic documents in the cases provided for by this Federal Law, entails a fine of 200 rubles.

Payers of insurance premiums, who have an average number of individuals in whose favor payments and other remunerations are made, for the previous billing period exceeds 25 people, as well as newly created (including during reorganization) organizations, in which the number of specified individuals exceeds this limit, submit settlements to the body for monitoring the payment of insurance premiums in the formats and in the manner established by the body for monitoring the payment of insurance premiums, in the form of electronic documents signed with an enhanced qualified electronic signature. Payers of insurance premiums and newly created organizations (including during reorganization), whose average number of individuals in whose favor payments and other remunerations are made, for the previous billing period is 25 people or less, are entitled to submit calculations in the form of electronic documents (Part 10, Article 15 of Law No. 212-FZ).

Non-payment or incomplete payment of insurance premiums

(Article 47 of Law No. 212-FZ)

1. Non-payment or incomplete payment of insurance premiums as a result of an underestimation of the base for calculating insurance premiums, other incorrect calculation of insurance premiums or other illegal actions (inaction) of payers of insurance premiums shall entail a fine in the amount of 20 percent of the unpaid amount of insurance premiums.

2. The acts provided for by paragraph 1 of this article, committed intentionally, entail the collection of a fine in the amount of 40 percent of the unpaid amount of insurance premiums.

Refusal or failure to submit to the authority for monitoring the payment of insurance premiums the documents necessary to control the payment of insurance premiums (Article 48 of Law No. 212-FZ)

Refusal or non-submission within the established period by the payer of insurance premiums to the body of control over the payment of insurance premiums of documents (copies of documents) provided for by this Federal Law, or other documents necessary to control the correctness of the calculation, completeness and timeliness of payment (transfer) of insurance premiums, entails collection of a fine in the amount of 200 rubles for each non-submitted document.

An official of the body controlling the payment of insurance premiums, conducting an inspection, has the right to demand from the person being checked the documents necessary for the check. The requirement to submit documents may be transferred to the head (authorized representative) of the organization or an individual (legal or authorized representative) personally against receipt, sent by registered mail or transmitted electronically via telecommunication channels. If the said demand is sent by registered mail, it shall be deemed received after six days from the date of sending the registered letter. (part 1 of article 37 of Law No. 212 - FZ).

August 12, 2018 07:05 PM:: Federal Law No. 300-FZ of August 3, 2018 "On Amendments to Article 5 of Part One and Articles 422 and 427 of Part Two of the Tax Code of the Russian Federation"

Federal Law No. 300-FZ of August 3, 2018 "On Amendments to Article 5 of Part One and Articles 422 and 427 of Part Two of the Tax Code of the Russian Federation"

Adopted by the State Duma on July 26, 2018 Approved by the Federation Council on July 28, 2018 53, item 5026; 2004, N 31, item 3231; 2006, N 31, item 3436; 2008, N 48, item 5519; 2013, N 30, item 4081; 2016, N 18, item 2506; N 22, art. 3092; N 27, art. 4176) add paragraph 4.2 with the following content: "4.2. Provisions of legislative acts on taxes and fees that change tax rates, insurance premium rates, tax incentives , the procedure for calculating taxes and insurance premiums, the procedure and terms for paying taxes and insurance premiums, introducing new taxes, insurance premiums for organizations or individual entrepreneurs who have received the status of a resident of the territory of advanced socio-economic development or the status of a resident of the free port of Vladivostok, in terms of legal relations related with the execution of an agreement on the implementation of activities concluded in accordance with the Federal Law of December 29, 2014 N 473-FZ "On Territories of Advanced Socio-Economic Development in the Russian Federation" or Federal Law of July 13, 2015 N 212-FZ "On the Free Port Vladivostok" do not apply until the end of the tax period for the relevant tax and (or) the settlement period for insurance premiums, in which ten years have expired from the date of receipt by the taxpayer (payer of insurance premiums) of the status of a resident of the territory of advanced socio-economic development or the status of a resident of the free port of Vladivostok , provided that such acts of legislation on taxes and fees came into force after they received the appropriate status.". Article 2 Include in part two of the Tax Code of the Russian Federation (Collected Legislation of the Russian Federation, 2000, No. 32, Art. 3340; 2016, No. 27, Art. 4176; N 49, Art. 6844; N 52, Art. 7497; 2017, No. 1, Article 16; No. 49, Article 7307, 7325; 2018, No. 1, Article 20; No. 18, Article 2565) the following changes: 1) subparagraph 7 of paragraph 1 of Article 422 shall be amended as follows: "7 ) the cost of the employee's travel to and from the place of use of the vacation and the cost of carrying luggage weighing up to 30 kilograms, as well as the cost of transporting non-working members of his family (husband, wife, minor children actually living with the employee) and the cost of transporting their luggage, paid by the payer of insurance premiums persons working and living in the regions of the Far North and areas equivalent to them, in accordance with the legislation of the Russian Federation, legislative acts of the constituent entities of the Russian Federation, decisions of representative bodies of local self-government, labor contracts and (or) collective agreements. In the case of using a vacation outside the territory of the Russian Federation, the cost of travel or flight of an employee and non-working members of his family (including the cost of carrying luggage weighing up to 30 kilograms), calculated from the place of departure to the checkpoint across the State Border of the Russian Federation, is not subject to insurance premiums. including an international airport where an employee and non-working members of his family pass border control at a checkpoint across the State Border of the Russian Federation;"; 2) in Article 427: a) clause 10 shall be amended as follows: "10. The payers specified in subparagraph 11 of paragraph 1 of this article apply the reduced rates of insurance premiums provided for in subparagraph 5 of paragraph 2 of this article within ten years from the date they received the status of a participant in a free economic zone, starting from the 1st day of the month following the month, in which they received such status. The reduced rates of insurance premiums specified in subparagraph 5 of paragraph 2 of this article shall apply to participants in the free economic zone who have received such a status no later than within three years from the date of the establishment of the corresponding free economic zone. For payers who have lost the status of a participant in a free economic zone, the reduced rates of insurance premiums provided for in subparagraph 5 of paragraph 2 of this article shall not apply from the 1st day of the month following the month in which they lost such status. "; b) supplement with paragraph 10.1 as follows: "10.1. The payers specified in subparagraphs 12 and 13 of paragraph 1 of this article shall apply the reduced rates of insurance premiums provided for in subparagraph 5 of paragraph 2 of this article within ten years from the date of obtaining the status of a resident of the territory of rapid socio-economic development or the status of a resident of the free port of Vladivostok, starting from the 1st day of the month following the month in which they received the corresponding status. Reduced rates of insurance premiums are applied by payers exclusively in relation to the base for calculating insurance premiums, determined in relation to individuals employed in new jobs. For the purposes of this paragraph, a new workplace means a place created for the first time by a resident of the territory of rapid socio-economic development or a resident of the free port of Vladivostok in the performance of an agreement on the implementation of activities concluded in accordance with Federal Law No. priority socio-economic development in the Russian Federation" or Federal Law No. 212-FZ of July 13, 2015 "On the Free Port of Vladivostok" (hereinafter referred to in this paragraph as the agreement on the implementation of activities). At the same time, an individual employed at a new workplace is a person who has concluded an employment contract with a resident of the territory of rapid socio-economic development or a resident of the free port of Vladivostok and whose labor duties are directly related to the execution of an agreement on the implementation of activities, including the operation of facilities fixed assets created as a result of the execution of an agreement on the implementation of activities. The federal executive body that, in accordance with Federal Law No. 212-FZ of July 13, 2015 "On the Free Port of Vladivostok", maintains the register of residents of the Free Port of Vladivostok, an organization recognized as a management company in accordance with Federal Law No. 473 of December 29, 2014 -FZ "On territories of advanced socio-economic development in the Russian Federation", federal agency executive branch authorized by the Government of the Russian Federation in accordance with Part 6 of Article 34 of the Federal Law of December 29, 2014 N 473-FZ "On Territories of Advanced Socio-Economic Development in the Russian Federation", shall be submitted to the tax authorities in the manner determined by the information exchange agreement , information on the receipt and loss by the payer of insurance premiums of the status of a resident of the territory of rapid socio-economic development or the status of a resident of the free port of Vladivostok, as well as information on changes in the list of jobs of the payer related to new jobs. For payers who have lost the status of a resident of the territory of rapid socio-economic development or the status of a resident of the free port of Vladivostok, the reduced rates of insurance premiums provided for in subparagraph 5 of paragraph 2 of this article shall not apply from the 1st day of the month following the month in which they lost corresponding status.

On the application of reduced tariffs in accordance with the Federal Law of July 24, 2009 No. 212-FZ

The reduced rates of insurance premiums specified in subparagraph 5 of paragraph 2 of this article shall apply to a resident of a territory of rapid socio-economic development (with the exception of a resident of a territory of rapid socio-economic development located on the territory of the Far Eastern Federal District), who received such status no later than in within three years from the date of creation of the corresponding territory of advanced social and economic development. The reduced rates of insurance premiums specified in subparagraph 5 of paragraph 2 of this article are applied to a resident of the territory of rapid socio-economic development located in the territory of the Far Eastern Federal District, a resident of the free port of Vladivostok, who received the appropriate status no later than December 31, 2025, provided that that the volume of investments in accordance with the agreement on the implementation of activities is not less than: 500 thousand rubles - for a resident of the territory of advanced socio-economic development located on the territory of the Far Eastern Federal District; 5 million rubles - for a resident of the free port of Vladivostok." Article 3 1. This Federal Law shall enter into force on the day of its official publication, with the exception of Article 1 of this Federal Law. 2. Article 1 of this Federal Law shall enter into force on January 1, 2019 3. The provisions of paragraph 4.2 of Article 5 of the Tax Code of the Russian Federation (as amended by this Federal Law) apply to acts of legislation on taxes and fees that came into force after January 1, 2019, and extend their effect also to residents of territories of advanced socio-economic development, residents of the free port of Vladivostok, who received the corresponding status before January 1, 2019. 4. The effect of the provisions of paragraph 10.1 of Article 427 of the Tax Code of the Russian Federation (as amended by this Federal Law) in relation to residents of territories of advanced socio-economic development located on the territory of the Far Eastern Federal district, and residents of the free port of Vladivostok, applies to legal relations that arose from June 26, 2018. President of the Russian Federation V. Putin Moscow, Kremlin August 3, 2018 N 300-FZ
Legal Center IVV MIA of Russia www.nashyprava.ru

Who and what contributions to the Pension Fund makes? How are these funds distributed? These issues concern not only employers, but also individual entrepreneurs, as well as employees. That is, each of us, because the amount of contributions to the Pension Fund directly determines the size of pensions in the future. It would be nice to check the reliability of your employer in terms of paying contributions.

Until 2010, a unified social tax was established in Russia. After 01.01.2010, instead of paying such a tax, mandatory insurance contributions to state funds were introduced: Pension, social insurance, compulsory medical insurance. Deductions are regulated by the Federal Law of July 24, 2009 No. 212-FZ, and contributions to the Pension Fund are also regulated by the law of December 15, 2001 No. 167-FZ.

Who and when makes contributions to the Pension Fund

Contributions to the Pension Fund represent the payment of insurance premiums for compulsory pension insurance. In turn, the latter term, in fact, means the creation of prerequisites for ensuring the citizen's right to a pension. That is, the state takes measures (both economic, legal, and organizational) to ensure pension payments in the future (from the concept of a pension as compensation for earnings) - labor pension for old age, disability, loss of a breadwinner, funded pension, etc. At the same time, insurance premiums also provide for the payment of some social benefits (compensation for funerals), fixed payments to pensions (pensions).

The following are required to make contributions to the Pension Fund:

organizations that make payments under labor and reimbursable (for remuneration) civil law contracts to individuals;
individual entrepreneurs: for themselves and those persons to whom they have paid Money or otherwise paid for labor, work, services under any kind of contracts;
individuals, if they have made payments under contracts and in the case when they are not individual entrepreneurs;
lawyers, notaries and other categories of self-employed citizens (a member of the peasant farm) - as well as individual entrepreneurs.

That is, even in everyday life, if we use the services of another person, we are obliged to make contributions to the Pension Fund for such individuals.

The amount of contributions to the Pension Fund

Let's make a reservation right away that, unlike personal income tax, which is calculated based on the salary, bonuses, and district coefficient of the employee, insurance premiums are not included in wages.

Article 8 of the Federal Law of July 24, 2009 No. No. 212-FZ

That is, the worker receives wages for deduction of personal income tax. And in the PFR, the payer also pays based on income, but does not withhold this amount directly from the salary.

The actual amount of deductions to the FIU depends on the category of the payer. For organizations that are under the general taxation regime, i.e. for the majority, in 2016 this amount will be 22%. And plus 10% if the value of the base (total income) is more than 796,000 rubles. This is for every employee. In 2017, this base is likely to change in accordance with the resolution of the Government of the Russian Federation adopted annually on this issue. The base is determined separately for each employee for each month from the beginning of deductions for him and on an accrual basis.

Organizations that are on a simplified taxation system will pay 20%, as well as individual entrepreneurs for each employee.

Additional rates of insurance contributions to the Pension Fund have been introduced for employers who have jobs with hazardous and hazardous industries, i.e. in favor of persons entitled to a preferential pension. The tariff is determined based on the assessment of working conditions and the assigned class.

Deductions must be made by the 15th day of each month (payment is for the previous month).

The self-employed pay for themselves fixed fee in the FIU. In 2016, it is 19,356.48 kopecks. + 1% from the amount of his income over 300,000 rubles. Such payment is made until December 31, 2016 by each individual entrepreneur, lawyer, private notary, etc.

How to check the amount of deductions in the FIU

All contributions to the Pension Fund are reflected in the individual account of the insured. That is, your personal personal account. Remember that if a person decides to use a funded pension (which we wrote about in the corresponding article), then you can find out pension savings according to SNILS.

Pension contributions generated on an individual personal account can be found through the public services portal, order a certificate on the PFR website, or by contacting the PFR in person at the place of residence. You must have SNILS and a passport with you. Another person can learn the information only if there is a corresponding power of attorney.

When checking contributions to the Pension Fund, remember that currently 16% of contributions are recorded on a personal account, and if a funded pension is also formed, 10% on the insurance part and 6% on the funded one (in 2016, all employees have 16% due to with the “freezing” of the provisions of the law in this part).

212 fz changes since the year. Law on the transfer of administration of insurance premiums to the Federal Tax Service

What is 212 FZ?

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Law No. 212-FZ

Federal Law No. 300-FZ of August 3, 2018 "On Amendments to Article 5 of Part One and Articles 422 and 427 of Part Two of the Tax Code of the Russian Federation"

On the application of reduced tariffs in accordance with the Federal Law of July 24, 2009 No. 212-FZ

Who and when makes contributions to the Pension Fund

The amount of contributions to the Pension Fund

Article 8 of the Federal Law of July 24, 2009 No. No. 212-FZ

How to check the amount of deductions in the FIU

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Federal Law No. 300-FZ of August 3, 2018 "On Amendments to Article 5 of Part One and Articles 422 and 427 of Part Two of the Tax Code of the Russian Federation"

On the application of reduced tariffs in accordance with the Federal Law of July 24, 2009 No. 212-FZ

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