The Federal Law on Insurance Contributions regulates such issues as the procedure and amount of depositing insurance funds into Pension Fund Russian Federation, Social Insurance funds and compulsory health insurance. Provisions of this document establish the payment procedure and accounting of payers, their rights and obligations. Special attention is paid to the amounts of payments and tariffs.

Federal Law on Insurance Contributions 212-FZ

Federal Law 212-FZ on insurance contributions to the Pension Fund was adopted in July 2009. Until the end of 2016, it was constantly being refined, amendments and changes were made. Since the beginning of 2017, this legal provision has lost its force.

The structure of the document is divided into eight chapters. Each section contains several articles, united by a certain thematic aspect. As a result, the document is divided into the following categories:

• general provisions establish the subject matter that is regulated by this legislative act, the basic concepts used in the document;
• payment of payments is separately stipulated, payers, tariffs and amounts are established;
• measures that can be applied to make payments by payers;
• the rights and obligations of the latter;
• control and inspection by authorized bodies;
• cases of violation of the law and the applicable liability for this offense;
• the procedure for appealing acts of regulatory authorities and the right to do so;
• the final provisions of the document are the calculation and setting of tariffs.

This legislation for the Pension and other funds is intended to introduce regulation of all aspects relating to the insurance of citizens and the corresponding payments made by them. Despite the complexity of implementation, the legislation fully covers all the issues raised.

Insurance premiums - what they are and the procedure for paying them according to the law

Insurance payments to the Pension Fund according to current legislation are payments that are collected from citizens into extra-budgetary funds. Further, these funds are redistributed and, according to the funds paid, compensation is provided in the event of insured situations.

The Law on the Payment of Insurance Contributions to the Pension Fund establishes a certain procedure for the calculation and collection of these payments. The last point is regulated by the articles of this statute.

Article 38 of the Law on Insurance Contributions

Explains the procedure for processing the results of verification of payers. It consists of five points, each of which highlights special moment this question:

• procedure for action in case of detection of violations;
• registration of results based on the results of the on-site inspection;
• procedure for signing the inspection report and authorized persons;
• from the moment of signing the act, within five days, must be provided to the persons in relation to whom the inspection was carried out;
• the right, in case of disagreement, to appeal the results within 15 days.

Article 38 is part of the chapter on control over the payment of insurance payments to citizens. Its regulatory function is intended to introduce procedures into the verification procedure and provide a legal basis for it.

Law 56-FZ on additional insurance premiums

Federal Law on Additional Insurance Contributions 56-FZ for savings part pension regulates the ability to make payments to the Pension Fund. The legislation was adopted several months earlier than legislative act 212-FZ.

The structure of the document is not divided into chapters and consists of only 17 articles. It is their content that answers all the questions posed, starting with the subject of regulation by this act and ending with all possible options investing in the funded part of pensions.

New law on insurance premiums in 2018

From January 1, 2018, the law on insurance premiums 212-FZ lost its force. A corresponding decree was issued, according to which all insurance under the new system is carried out through the Federal Tax Service.
With the termination of this legal provision, Chapter 34 of the Tax Code comes into force. Now it regulates all processes related to the collection of this type of payment. All tariffs and amounts of payment for insurance are also established by the provisions of this section.
14 articles in this chapter show that the same persons remain payers. Also, the base on which tariffs are calculated remains unchanged, and the tariffs themselves, both basic and additional, do not change.

Law on the transfer of administration of insurance premiums to the Federal Tax Service

Transfer of administration regarding the collection of insurance premiums to the Federal tax service was carried out in accordance with the relevant Federal Law 243-FZ. This legislative act contains only five articles, which contain the process of transferring all rights to collect and control these payments to the Federal Tax Service.

This was done to simplify the payment procedure. Now payments are processed together with taxes in one service. Accordingly, the effectiveness of the new system will be monitored and checked, and amendments will be made if necessary.

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Article 58. Reduced rates of insurance premiums for individual categories payers of insurance premiums during the transition period 2011 - 2027

edition for 2016.

1. Within transition period reduced rates of insurance premiums are applied in paragraph 1 of part 1 of article 5 of this Federal Law:

1) for agricultural producers meeting the criteria specified in Article 346.2 Tax Code Russian Federation, for organizations of folk artistic crafts and family (tribal) communities of indigenous peoples of the North, Siberia and the Far East of the Russian Federation, engaged in traditional economic sectors. Information on the compliance and non-compliance of agricultural producers with the criteria specified in Article 346.2 of the Tax Code of the Russian Federation, tax authorities submit to the authorities monitoring the payment of insurance premiums in electronic form in the manner determined by the agreement on information exchange, concluded between the federal executive body exercising the functions of control and supervision over compliance with the legislation of the Russian Federation on taxes and fees, and the Pension Fund of the Russian Federation, as well as an agreement on information exchange concluded between the federal executive body exercising control and supervision functions for compliance with the legislation of the Russian Federation on taxes and fees, and the Fund social insurance Russian Federation;

2) for organizations and individual entrepreneurs applying the unified agricultural tax;

3) for payers of insurance premiums making payments and other remuneration to individuals who are disabled people of group I, II or III - in relation to the specified payments and remuneration, for public organizations disabled people, for organizations, authorized capital which consists entirely of contributions from public organizations of disabled people and in which the average number of disabled people is at least 50 percent, and the share of wages of disabled people in the wage fund is at least 25 percent, for institutions created to achieve educational, cultural, medical and recreational, physical education -sports, scientific, information and other social purposes, as well as to provide legal and other assistance to people with disabilities, disabled children and their parents (other legal representatives), the only owners of whose property are public organizations of people with disabilities, with the exception of insurance premium payers engaged in production and (or) sale of excisable goods, mineral raw materials, other minerals, as well as other goods in accordance with the list approved by the Government of the Russian Federation on the proposal of all-Russian public organizations of disabled people;

4) for business entities and business partnerships, the activities of which consist in the practical application (implementation) of the results of intellectual activity (programs for electronic computers, databases, inventions, utility models, industrial designs, selection achievements, topologies of integrated circuits, production secrets (know -how), the exclusive rights to which belong to the founders (participants) (including jointly with other persons) of such business entities, participants of such business partnerships - budgetary scientific institutions and autonomous scientific institutions or educational organizations higher education, which is budgetary institutions, autonomous institutions. The register of accounting for notifications on the creation of business entities and business partnerships is maintained by the federal executive body authorized by the Government of the Russian Federation and is transferred to the body monitoring the payment of insurance premiums no later than the 1st day of the month following the reporting period, in the manner determined by the Government of the Russian Federation;

5) for organizations and individual entrepreneurs who have entered into agreements with the management bodies of special economic zones on the implementation of technology-innovation activities and making payments to individuals working in a technology-innovation special economic zone or industrial-production special economic zone, for organizations and individual entrepreneurs, those who have entered into agreements on the implementation of tourist and recreational activities and make payments to individuals working in tourist and recreational special economic zones, united by a decision of the Government of the Russian Federation into a cluster;

6) for organizations operating in the field information technologies(with the exception of organizations that have concluded agreements with the management bodies of special economic zones on the implementation of technology-innovation activities and making payments to individuals working in a technology-innovation special economic zone or an industrial-production special economic zone), which are recognized as Russian organizations carrying out development and implementation of computer programs developed by them, databases on material medium or in in electronic format through communication channels, regardless of the type of contract and (or) providing services (performing work) for the development, adaptation, modification of computer programs, databases (software and information products of computer technology), installation, testing and maintenance of computer programs, databases ;

7) for payers of insurance premiums - Russian organizations and individual entrepreneurs engaged in production, publication (broadcast) and (or) publication of funds mass media(except for media specializing in messages and materials of an advertising and (or) erotic nature), including in electronic form, the main type economic activity of which is:

a) activities in the field of organizing recreation and entertainment, culture and sports - in terms of activities in the field of radio and television broadcasting or the activities of news agencies;
b) publishing and printing activities, replication of recorded media - in terms of publishing newspapers or magazines and periodicals, including interactive publications;

8) for organizations and individual entrepreneurs using a simplified taxation system, the main type of economic activity (classified in accordance with All-Russian classifier types of economic activity) which are:

a) food production;
b) production of mineral waters and other non-alcoholic drinks;
c) textile and clothing production;
d) production of leather, leather products and footwear production;
e) wood processing and production of wood products;
f) chemical production;
g) production of rubber and plastic products;
h) production of other non-metallic mineral products;
i) production of finished metal products;
j) production of machinery and equipment;
k) production of electrical equipment, electronic and optical equipment;
m) production Vehicle and equipment;
m) furniture production;
o) production of sporting goods;
o) production of games and toys;
p) scientific research and development;
c) education;
r) health care and provision of social services;
s) activities of sports facilities;
t) other activities in the field of sports;
x) processing of secondary raw materials;
v) construction;
h) maintenance and repair of vehicles;
w) disposal of sewage, waste and similar activities;
y) transport and communications;
z) provision of personal services;
e) production of cellulose, wood pulp, paper, cardboard and products made from them;
j) production of musical instruments;
i) production of various products not included in other groups;
z.1) repair of household products and personal items;
z.2) real estate management;
z.3) activities related to the production, distribution and screening of films;
z.4) activities of libraries, archives, club-type institutions (except for the activities of clubs);
z.5) activities of museums and protection of historical sites and buildings;
z.6) activities of botanical gardens, zoos and nature reserves;
z.7) activities related to the use of computer technology and information technology, with the exception of organizations and individual entrepreneurs specified in paragraphs 5 and 6 of this part;
i.8) retail pharmaceutical and medical goods, orthopedic products;
z.9) production of bent steel profiles;
z.10) production of steel wire;

9) for payers of insurance premiums making payments and other remuneration to crew members of ships registered in the Russian International Register of Ships, with the exception of ships used for storage and transshipment of oil and petroleum products in sea ​​ports of the Russian Federation, for the performance of labor duties as a member of the ship’s crew, - in relation to the specified payments and remunerations; (Clause 9 as amended by Federal Law dated July 13, 2015 N 213-FZ)

10) for payers of insurance premiums paying single tax on imputed income for individual species activities - pharmacy organizations and individual entrepreneurs with a license for pharmaceutical activities - in relation to payments and rewards made to individuals who, in accordance with the Federal Law of November 21, 2011 N 323-FZ "On the fundamentals of protecting the health of citizens in the Russian Federation “have the right to engage in pharmaceutical activities or are allowed to engage in pharmaceutical activities; (Clause 10 as amended by Federal Law dated June 28, 2014 N 188-FZ)

11) for non-profit organizations (with the exception of state (municipal) institutions), registered in the manner established by the legislation of the Russian Federation, applying a simplified taxation system and carrying out activities in the field of social services for citizens in accordance with the constituent documents, scientific research and development, education, healthcare, culture and art (the activities of theaters, libraries, museums and archives) and mass sports (except professional), taking into account the features established by parts 5.1 - 5.3 of this article; (Clause 11 introduced by Federal Law dated December 3, 2011 N 379-FZ; as amended by Federal Law dated November 28, 2015 N 358-FZ)

12) for charitable organizations registered in accordance with the procedure established by the legislation of the Russian Federation and applying a simplified taxation system;

13) for organizations providing engineering services, with the exception of organizations that have concluded agreements on the implementation of technical innovation activities with the management bodies of special economic zones. Engineering services include engineering and consulting services for preparing the production process and selling products (works, services), preparing the construction and operation of industrial, infrastructure, agricultural and other facilities, pre-design and design services (preparation of feasibility studies, design developments and other similar services);

14) for individual entrepreneurs applying the patent taxation system, with the exception of individual entrepreneurs carrying out types entrepreneurial activity, specified in subparagraphs 19, 45 - 47 of paragraph 2 of Article 346.43 of the Tax Code of the Russian Federation.

1.1. The corresponding type of economic activity, provided for in paragraph 7 of part 1 of this article, is recognized as the main type of economic activity, provided that the share of income for the reporting (calculation) period from the sale of goods (work, services) and property rights By this species activities, including income from the provision of services for the sale of advertising space (time) in the media of own production, as well as from receipts Money in the form of subsidies and (or) budgetary allocations within the framework of targeted financing received from the federal budget, budgets of constituent entities of the Russian Federation, local budgets to ensure the production and distribution of media, constitutes the largest share in the total income for specified period. The amount of income is determined according to the data tax accounting in accordance with Article 248 or Article 346.15 of the Tax Code of the Russian Federation. Control over compliance with the requirements established by this part is carried out, inter alia, on the basis of reporting provided by organizations and individual entrepreneurs engaged in the production, publication (broadcast) and (or) publication of mass media (with the exception of mass media specializing in messages and materials of an advertising and (or) erotic nature), including in electronic form, in accordance with Article 15 of this Federal Law.

1.2. The procedure for confirming the powers of Russian organizations and individual entrepreneurs specified in paragraph 7 of part 1 of this article to produce, publish (broadcast) and (or) publish mass media (with the exception of mass media specializing in messages and materials of advertising and (or) of an erotic nature), as well as maintaining a register of these organizations and individual entrepreneurs by the federal executive body authorized by the Government of the Russian Federation and transferring it to the authorities for control over the payment of insurance premiums is determined by the Government of the Russian Federation. The specified register is transferred to the authorities monitoring the payment of insurance premiums no later than the 1st day of the month following the reporting period. Russian organizations or individual entrepreneurs, specified in paragraph 7 of part 1 of this article, acquire the right to apply the rates of insurance premiums established by part 3.1 of this article from the month of their inclusion in the specified register.

1.3. If, at the end of the reporting (calculation) period, the type of economic activity Russian organization or individual entrepreneur specified in paragraph 7 of part 1 of this article does not correspond to the declared type of economic activity, or if this organization or individual entrepreneur is excluded from the register of organizations and individual entrepreneurs specified in part 1.2 of this article, such organization or such individual entrepreneur is deprived of the right to apply the rates of insurance premiums established by part 3.1 of this article from the beginning of the period in which such a discrepancy was made or exclusion from this register occurred, and the amount of insurance premiums is subject to restoration and payment to the state budgets off-budget funds according to established order.

1.4. The corresponding type of economic activity, provided for in paragraph 8 of part 1 of this article, is recognized as the main type of economic activity, provided that the share of income from the sale of products and (or) services provided for this type of activity is at least 70 percent of the total income. The amount of income is determined in accordance with Article 346.15 of the Tax Code of the Russian Federation. Confirmation of the main type of economic activity of an organization or individual entrepreneur specified in paragraph 8 of part 1 of this article is carried out in the manner established by the federal executive body exercising the functions of developing public policy and legal regulation in the field of social insurance. If, at the end of the reporting (calculation) period, the main type of economic activity of an organization or individual entrepreneur specified in paragraph 8 of part 1 of this article does not correspond to the declared main type of economic activity, such an organization or such an individual entrepreneur is deprived of the right to apply the provisions established by parts 3.2 and (or) 3.4 of this article, the tariffs of insurance premiums from the beginning of the reporting (calculation) period in which such a discrepancy was made, and the amount of insurance premiums is subject to restoration and payment to the budgets of state extra-budgetary funds in the prescribed manner.

1.5. Information on cases of non-compliance of the activities of a non-profit organization (including a charitable organization) with the goals stipulated by its constituent documents, identified based on the results of control carried out by the federal executive body exercising the functions of developing and implementing state policy and legal regulation in the field of registration of non-profit organizations in accordance with Article 32 of the Federal Law of January 12, 1996 N 7-FZ "On Non-Profit Organizations", it is provided to the authorities monitoring the payment of insurance premiums in electronic form in the manner determined by the agreement on information exchange.

2. Within 2012 - 2014 paragraphs 1 - 3 of part 1

3. Within 2012 - 2019 years for payers of insurance premiums specified in paragraphs 4 - 6 of part 1 of this article, the following insurance premium rates apply:

Name	2012 - 2017
	8.0 percent	13.0 percent	20.0 percent
	2.0 percent	2.9 percent	2.9 percent
	4.0 percent	5.1 percent	5.1 percent.

3.1. During 2011 - 2014 for payers of insurance premiums specified in paragraph 7 of part 1 of this article, the following insurance premium rates apply:

Name
Pension Fund of the Russian Federation	20.0 percent	20.8 percent	21.6 percent	23.2 percent
Social Insurance Fund of the Russian Federation	2.9 percent	2.9 percent	2.9 percent	2.9 percent
Federal Fund compulsory health insurance	1.1 percent	3.3 percent	3.5 percent	3.9 percent
	2.0 percent	0.0 percent	0.0 percent	0.0 percent

3.2. During 2011 for payers of insurance premiums specified in paragraph 8 of part 1 of this article, the following insurance premium rates apply:

3.3. During 2012 - 2027 years for payers of insurance premiums specified in paragraph 9 of part 1 of this article, the following insurance premium rates apply:

3.4. During 2012 - 2018 for payers of insurance premiums specified in paragraphs 8, 10 - 12, 14 of part 1 of this article, the following insurance premium rates apply:

3.5. During 2012 - 2013 for payers of insurance premiums specified in paragraph 13 of part 1 of this article, the following insurance premium rates apply:

4. The insurance premium payers specified in paragraph 4 of part 1 of this article apply the insurance premium rates provided for in part 3 of this article if they fulfill the following conditions:

2) application of a simplified taxation system.

5. The payers of insurance premiums specified in paragraph 6 of part 1 of this article apply the insurance premium rates provided for in part 3 of this article if they fulfill the conditions established by parts 2.1 and 2.2 of article 57 of this Federal Law. Monitoring compliance with the requirements established by clause 2 of part 2.1 and clause 2 of part 2.2 of Article 57 of this Federal Law is carried out, inter alia, on the basis of reporting provided by organizations operating in the field of information technology in accordance with Article 15 of this Federal Law. If, based on the results of the reporting (settlement) period in relation to the specified reporting (settlement) period, the organization does not fulfill at least one condition established by parts 2.1 or 2.2 of Article 57 of this Federal Law, and also in the event of its deprivation of state accreditation, such organization is deprived of the right apply the insurance premium rates provided for in Part 3 of this article from the beginning of the period in which such a discrepancy was made and (or) state accreditation was cancelled.

5.1. The payers of insurance premiums specified in paragraph 11 of part 1 of this article apply the insurance premium rates provided for in part 3.4 of this article, provided that at the end of the year preceding the year the organization switched to paying insurance premiums at the insurance premium rates provided for in part 3.4 of this article, less than 70 percent of the total income of the organization for the specified period consists of the following types of income:

1) income in the form of targeted revenues for the maintenance of non-profit organizations and the conduct of their statutory activities in accordance with paragraph 11 of part 1 of this article, determined in accordance with paragraph 2 of Article 251 of the Tax Code of the Russian Federation (hereinafter - targeted revenues);
2) income in the form of grants received for carrying out activities in accordance with paragraph 11 of part 1 of this article and determined in accordance with subparagraph 14 of paragraph 1 of Article 251 of the Tax Code of the Russian Federation (hereinafter referred to as grants);
3) income from carrying out the types of economic activities specified in subparagraphs r - f, i.4 - i.6 of paragraph 8 of part 1 of this article.

5.2. The amount of income is determined by the payers specified in clause 11 of part 1 of this article, according to the tax accounting data of the organization in accordance with Article 346.15 of the Tax Code of the Russian Federation, taking into account the requirements of part 5.1 of this article. Monitoring compliance with the conditions established by clause 11 of part 1 and part 5.1 of this article is carried out, inter alia, on the basis of reports submitted by non-profit organizations in accordance with Article 15 of this Federal Law.

5.3. If, at the end of the billing period, in relation to the specified billing period, the organization does not fulfill the conditions established by clause 11 of part 1 and part 5.1 of this article, such organization is deprived of the right to apply the insurance premium rates provided for in part 3.4 of this article from the beginning of the period in which there has been a non-compliance with the conditions specified in this part. When determining the amount of income of an organization to verify compliance with the conditions established by part 5.1 of this article, targeted revenues and grants received and not used by the organization based on the results of previous billing periods are taken into account.

5.4. The insurance premium payers specified in clause 13 of part 1 of this article apply the insurance premium rates provided for in part 3.5 of this article if they fulfill the following conditions:

2) the average number of employees, determined in the manner established by the federal executive body authorized in the field of statistics, for nine months of the year preceding the year of the organization’s transition to paying insurance premiums according to the insurance premium rates provided for in Part 3.5 of this article, is at least 100 people ;
3) the organization has received a positive opinion from the expert council on technology-innovative special economic zones, created in accordance with Federal Law of July 22, 2005 N 116-FZ “On Special Economic Zones in the Russian Federation”. Information about whether an organization providing engineering services has a positive opinion from the expert council on technology-innovative special economic zones, created in accordance with Federal Law of July 22, 2005 N 116-FZ "On Special Economic Zones in the Russian Federation", is provided to the authorities control over the payment of insurance premiums by the federal executive body exercising the functions of developing state policy and legal regulation in the field of creation and operation of special economic zones on the territory of the Russian Federation, in electronic form in the manner determined by the agreement on information exchange. Specified information submitted to the authorities monitoring the payment of insurance premiums no later than the 1st day of the month following the reporting period.

5.5. The amount of income is determined by the payers specified in paragraph 13 of part 1 of this article, according to the tax accounting data of the organization in accordance with Article 248 of the Tax Code of the Russian Federation.

5.6. If, based on the results of the reporting (settlement) period in relation to the specified reporting (settlement) period, the organization does not fulfill at least one condition established by part 5.4 of this article, such organization is deprived of the right to apply the insurance premium rates provided for by part 3.5 of this article from the beginning the period in which non-compliance with the established conditions was detected.

5.7. List of documents submitted to the expert council for technology-innovation special economic zones to obtain an opinion confirming that the organization provides engineering services in the field high technology, approved by the federal executive body exercising the functions of developing state policy and legal regulation in the field of creation and operation of special economic zones on the territory of the Russian Federation.

5.8. Monitoring compliance with requirements, established by points 1 and 2 of part 5.4 of this article, is carried out, inter alia, on the basis of reports submitted by organizations providing engineering services in accordance with Article 15 of this Federal Law.

6. In 2011 - 2027, the shortfall in budget revenues of state extra-budgetary funds in connection with the establishment of reduced insurance premium rates for insurance premium payers specified in part 1 of this article will be compensated by interbudgetary transfers from the federal budget provided to the budgets of the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, and the Federal Compulsory Medical Insurance Fund. The amount of said compensation is determined as the difference between the amount of insurance premiums that could be paid by the specified payers of insurance premiums in accordance with the tariffs established by Part 2 of Article 12 of this Federal Law, and the amount of insurance premiums payable by them in accordance with Parts 2, 3, 3.1 - 3.5 of this article, and is installed on the next fiscal year federal law on federal budget for the next financial year and planning period.

4) for business entities created after August 13, 2009 by budgetary scientific institutions in accordance with the Federal Law of August 23, 1996 N 127-FZ “On Science and State Scientific and Technical Policy” and educational institutions higher professional education in accordance with the Federal Law of August 22, 1996 N 125-FZ "On higher and postgraduate vocational education". The register of registration of notifications on the creation of business entities is maintained by the federal executive body authorized by the Government of the Russian Federation and is transferred to the body monitoring the payment of insurance premiums no later than the 1st day of the month following the reporting period, in the manner determined by the Government of the Russian Federation;

From September 1, 2013 included paragraph 4 set out in new edition (clause 4 as amended by Federal Law dated July 2, 2013 N 185-FZ):

1.3. If, based on the results of the reporting (calculation) period, the type of economic activity of a Russian organization or individual entrepreneur specified in paragraph 7 of part 1 of this article does not correspond to the declared type of economic activity or if this organization or individual entrepreneur is excluded from the register of organizations and individual entrepreneurs, specified in part 1.2 of this article, such an organization or such an individual entrepreneur is deprived of the right to apply the insurance premium rates established by part 3.1 of this article from the beginning of the period in which such a discrepancy was made or exclusion from this register occurred, and the amount of insurance premiums is subject to restoration and payment to the budgets state extra-budgetary funds in the prescribed manner

1.4. The corresponding type of economic activity, provided for in paragraph 8 of part 1 of this article, is recognized as the main type of economic activity, provided that the share of income from the sale of products and (or) services provided for this type of activity is at least 70 percent of the total income. The amount of income is determined in accordance with Article 346.15 of the Tax Code of the Russian Federation. Confirmation of the main type of economic activity of an organization or individual entrepreneur specified in paragraph 8 of part 1 of this article is carried out in the manner established by the federal executive body exercising the functions of developing state policy and legal regulation in the field of social insurance. If, at the end of the reporting (calculation) period, the main type of economic activity of an organization or individual entrepreneur specified in paragraph 8 of part 1 of this article does not correspond to the declared main type of economic activity, such an organization or such an individual entrepreneur is deprived of the right to apply the provisions established by parts 3.2 and (or) 3.4 of this article, the tariffs of insurance premiums from the beginning of the reporting (calculation) period in which such a discrepancy was made, and the amount of insurance premiums is subject to restoration and payment to the budgets of state extra-budgetary funds in the prescribed manner

1.5. Information on cases of non-compliance of the activities of a non-profit organization (including a charitable organization) with the goals stipulated by its constituent documents, identified based on the results of control carried out by the federal executive body exercising the functions of developing and implementing state policy and legal regulation in the field of registration of non-profit organizations in accordance with Article 32 of the Federal Law of January 12, 1996 N 7-FZ “On Non-Profit Organizations”, is provided to the authorities monitoring the payment of insurance premiums in electronic form in the manner determined by the agreement on information exchange (as amended effective January 1, 2012).

2. During 2012-2014, the following insurance premium rates are applied to payers of insurance premiums specified in paragraphs of this article

Name	year 2012	2013-2014
Pension Fund of the Russian Federation
Social Insurance Fund of the Russian Federation
Federal Compulsory Health Insurance Fund

3. During 2012-2019, the following insurance premium rates apply to payers of insurance premiums specified in Part 1 of this article (with changes effective January 1, 2012):

Name	2012-2017	2018	2019
Pension Fund of the Russian Federation
Social Insurance Fund of the Russian Federation
Federal Compulsory Health Insurance Fund

3.1. During 2011 - 2014, the following insurance premium rates apply to payers of insurance premiums specified in this article (with changes effective January 1, 2011):

Name	2011	year 2012	year 2013	year 2014
Pension Fund of the Russian Federation
Social Insurance Fund of the Russian Federation
Federal Compulsory Health Insurance Fund
Territorial compulsory health insurance funds

3.2. During 2011, the following insurance premium rates are applied to payers of insurance premiums specified in this article: (with changes effective January 1, 2012):

Name	2011
Pension Fund of the Russian Federation
Social Insurance Fund of the Russian Federation
Federal Compulsory Medical Insurance Fund, this article, the following insurance premium rates apply (with changes effective January 1, 2013): Name year 2013 Pension Fund of the Russian Federation Social Insurance Fund of the Russian Federation Name 2013-2018 Pension Fund of the Russian Federation Social Insurance Fund of the Russian Federation Federal Compulsory Health Insurance Fund 3.5. During 2012 - 2013, the following insurance premium rates apply to payers of insurance premiums specified in this article (with changes effective January 1, 2012): Name year 2013 Pension Fund of the Russian Federation Social Insurance Fund of the Russian Federation Federal Compulsory Health Insurance Fund 4. The payers of insurance premiums specified in this article apply the insurance premium rates provided for in this article if they fulfill the following conditions: 1) carrying out research and development work and practical use(implementation) of the results of intellectual activity. Research and development work means work to create new or improve manufactured products (goods, works, services), in particular invention; 2) application of a simplified taxation system. 5. The payers of insurance premiums specified in this article apply the insurance premium rates provided for in this article if they fulfill the conditions established by this Federal Law. Monitoring compliance with the requirements established by this Federal Law is carried out, inter alia, on the basis of reporting provided by organizations operating in the field of information technology in accordance with Article 15 of this Federal Law. If, based on the results of the reporting (settlement) period in relation to the specified reporting (settlement) period, the organization does not fulfill at least one condition established by this Federal Law, and also in the event of its deprivation of state accreditation, such an organization is deprived of the right to apply the insurance premium rates provided for of this article, from the beginning of the period in which such discrepancy was made and (or) state accreditation was canceled (with changes coming into effect from January 1, 2012). 5.1. The payers of insurance premiums specified in this article apply the insurance premium rates provided for in this article, provided that at the end of the year preceding the year the organization switched to paying insurance premiums according to the insurance premium rates provided for in this article, at least 70 percent of the amount of all income of the organization for The specified period comprises in total the following types of income: 1) income in the form of targeted revenues for the maintenance of non-profit organizations and the conduct of their statutory activities in accordance with this article, determined in accordance with paragraph 2 of Article 251 of the Tax Code of the Russian Federation (hereinafter referred to as targeted revenues); 2) income in the form of grants received for carrying out activities in accordance with this article and determined in accordance with subparagraph 14 of paragraph 1 of Article 251 of the Tax Code of the Russian Federation (hereinafter referred to as grants); 3) income from carrying out types of economic activities specified in subparagraphs, paragraph 8 of part 1 of this article (as amended effective January 1, 2012). 5.2. The amount of income is determined by the payers specified in this article, according to the tax accounting data of the organization in accordance with Article 346.15 of the Tax Code of the Russian Federation, taking into account the requirements of part 5.1 of this article. Monitoring compliance with the conditions established by this article is carried out, inter alia, on the basis of reports submitted by non-profit organizations in accordance with Article 15 of this Federal Law (as amended effective January 1, 2012). 5.3. If, at the end of the billing period, in relation to the specified billing period, the organization does not comply with the conditions established by this article, such organization is deprived of the right to apply the insurance premium rates provided for by this article from the beginning of the period in which the non-compliance with the conditions specified in this part was made. . When determining the amount of income of an organization to verify compliance with the conditions established by this article, targeted revenues and grants received and not used by the organization based on the results of previous billing periods are taken into account. . 5.4. The payers of insurance premiums specified in this article apply the insurance premium rates provided for in this article if they fulfill the following conditions: 1) the share of income from the sale of engineering services based on the results of nine months of the year preceding the year of the organization’s transition to paying insurance premiums according to the insurance premium rates provided for in Part 3.5 of this article is at least 90 percent of the amount of all income of the organization for the specified period; 2) the average number of employees, determined in the manner established by the federal executive body authorized in the field of statistics, for nine months of the year preceding the year of the organization’s transition to paying insurance premiums according to the insurance premium rates provided for in this article, is at least 100 people; 3) the organization has received a positive opinion from the expert council on technology-innovative special economic zones, created in accordance with Federal Law of July 22, 2005 N 116-FZ “On Special Economic Zones in the Russian Federation”. Information about whether an organization providing engineering services has a positive opinion from the expert council on technology-innovative special economic zones, created in accordance with Federal Law of July 22, 2005 N 116-FZ "On Special Economic Zones in the Russian Federation", is provided to the authorities control over the payment of insurance premiums by the federal executive body exercising the functions of developing state policy and legal regulation in the field of creation and operation of special economic zones on the territory of the Russian Federation, in electronic form in the manner determined by the agreement on information exchange. The specified information is transmitted to the authorities monitoring the payment of insurance premiums no later than the 1st day of the month following the reporting period. 5.5. The amount of income is determined by the payers specified in this article, according to the tax accounting data of the organization in accordance with Article 248 of the Tax Code of the Russian Federation (as amended effective January 1, 2012). 5.6. If, based on the results of the reporting (calculation) period, in relation to the specified reporting (calculation) period, the organization does not fulfill at least one condition established by this article, such organization is deprived of the right to apply the insurance premium rates provided for in Part 3.5 of this article from the beginning of the period, in which non-compliance with the established conditions is revealed (as amended effective January 1, 2012). 5.7. The list of documents submitted to the expert council on technology-innovation special economic zones to obtain an opinion confirming that the organization provides engineering services in the field of high technologies is approved by the federal executive body exercising the functions of developing state policy and legal regulation in the field of creation and the functioning of special economic zones on the territory of the Russian Federation (as amended effective January 1, 2012). 5.8. Monitoring compliance with the requirements established by this article is carried out, inter alia, on the basis of reporting submitted by organizations providing engineering services in accordance with Article 15 of this Federal Law (as amended effective January 1, 2012). 6. In 2011 - 2027, the lost revenues of the budgets of state extra-budgetary funds in connection with the establishment of reduced tariffs for insurance premiums for insurance premium payers specified in part 1 of this article are compensated by interbudgetary transfers from the federal budget provided to the budgets of the Pension Fund of the Russian Federation, the Social Fund insurance of the Russian Federation, the Federal Compulsory Medical Insurance Fund. The amount of said compensation is determined as the difference between the amount of insurance premiums that could be paid by the specified payers of insurance premiums in accordance with the tariffs established by Part 2 of Article 12 of this Federal Law, and the amount of insurance premiums payable by them in accordance with Parts 2, 3, 3.1 -3.5 of this article, and is established for the next financial year by the federal law on the federal budget for the next financial year and planning period (as amended effective January 1, 2012).

1. The amounts of labor pensions established before the entry into force of this Federal Law are recalculated from January 1, 2010 in accordance with the Federal Law of December 17, 2001 N 173-FZ "On Labor Pensions in the Russian Federation" (hereinafter referred to as the Federal Law " On labor pensions in the Russian Federation") (as amended by this Federal Law) and this Federal Law. Moreover, if the amount of the labor pension (insurance part of the old-age labor pension) does not reach the size of the labor pension (insurance part of the old-age labor pension) received as of December 31, 2009, the citizen is paid a labor pension (insurance part of the old-age labor pension) in the previous higher size.
2. Establish that if provided additional documents, provided for in subparagraphs 1 - 3 and 5 of paragraph 1 of Article 30.3 of the Federal Law "On Labor Pensions in the Russian Federation" (as amended by this Federal Law), recalculation of the amount of labor pension in connection with a change in the amount of the estimated pension capital and (or) a change in the amount of valorization in in accordance with Articles 30 - 30.2 of the Federal Law "On Labor Pensions in the Russian Federation" (as amended by this Federal Law) is carried out from January 1, 2010 when applying with the specified documents to the bodies implementing pension provision, until December 31, 2010 inclusive.
3. The establishment of a fixed base amount of the insurance part of the old-age labor pension in the manner prescribed by paragraphs 17 - 19 of Article 14 of the Federal Law “On Labor Pensions in the Russian Federation” (as amended by this Federal Law) is carried out when assigning an old-age labor pension for the first time since January 1, 2015. In this case, the duration insurance period, leading to a reduction in the fixed base size of the insurance part of the old-age labor pension, is set for a duration of nine years and annually (from January 1 of the corresponding year) for men it increases by one year until the duration reaches 30 years, and for women it increases by one year until the duration reaches 25 years. For citizens who were assigned an old-age labor pension before January 1, 2015, the establishment of a fixed base amount of the insurance part of the old-age labor pension in the manner prescribed by paragraphs 17 - 19 of Article 14 of the Federal Law "On Labor Pensions in the Russian Federation" (as amended by this Federal Law law), is carried out from January 1, 2015 based on the duration of the corresponding insurance period acquired on the day the specified citizens reach the age of 60 years for men and 55 years for women.

Home » Federal Law on the Pension Fund, Social Insurance Fund, Compulsory Medical Insurance Fund » All about insurance premiums » Useful articles » Article 8 of the Federal Law 212-FZ

Attention! since 2017 Put into effect new Section XI Insurance contributions to the Tax Code of the Russian Federation.

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

Article 8. Base for calculating insurance premiums for payers of insurance premiums making payments and other remuneration to individuals

1. The base 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 in part 1 of article 7 of this Federal Law, accrued payers of insurance premiums for billing period in favor of individuals, with the exception of the amounts specified in Article 9 of this Federal Law.
2. The base 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 in 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 paragraph 1 of part 1 of Article 5 of this Federal Law determine the base for calculating insurance premiums separately in relation to each individual from the beginning of the billing period after each calendar month on a cumulative basis.

For reference:

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

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

4. For payers of insurance premiums specified in paragraph 1 of part 1 of Article 5 of this Federal Law, the base for calculating insurance premiums 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, unless otherwise provided herein Federal law. From the amounts of payments and other remuneration in favor of an individual exceeding the maximum value 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 dated December 3, 2011 N 379-FZ, dated December 28, 2013 N 421-FZ)

For reference:

Provisions of Part 5 This article does not apply when calculating insurance premiums for additional tariffs, established by Articles 33.2 of the Federal Law of December 15, 2001 N 167-FZ and 58.3 of this document, in relation to payments in favor of insured persons engaged in 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 of Article 58.3 of this document).

5. Established by part 4 of this article limit value The base for calculating insurance premiums is subject to annual (from January 1 of the corresponding year) indexation taking into account the growth of average wages in the Russian Federation, unless otherwise provided by this Federal Law. The size of the specified maximum base for calculating insurance premiums is determined and established by the Government of the Russian Federation. The size of the maximum 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 less than 500 rubles is discarded.
(part 5 ed.

OKVED for the application of clause 8, part 1, article 58 No. 212-FZ of July 24, 2009

Federal laws dated October 16, 2010 N 272-FZ, dated December 28, 2013 N 421-FZ)

5.1. For payers of insurance premiums specified in paragraph 1 of part 1 of Article 5 of this Federal Law, for the period 2015 - 2021, the maximum value of the base for calculating insurance premiums for compulsory pension insurance paid to the Pension Fund of the Russian Federation is established annually by the Government of the Russian Federation, taking into account the average salary in the Russian Federation determined for the corresponding year, increased by twelve times, and the following increasing factors applied to it for the corresponding financial year:

Size of increasing factors

The size of the specified maximum value of the base for calculating insurance premiums is rounded to the nearest thousand rubles in the manner established by part 5 of this article.
(Part 5.1 introduced by Federal Law dated December 28, 2013 N 421-FZ)

5.2. The maximum amount of the base for calculating insurance contributions for compulsory pension insurance, paid to the Pension Fund of the Russian Federation, established by part 5.1 of this article, will be subject to annual indexation(from January 1 of the corresponding year) in the manner established by part 5 of this article.
(Part 5.2 introduced by Federal Law dated December 28, 2013 N 421-FZ)

6. When calculating the base for calculating insurance premiums, payments and other remunerations in in kind in the form of goods (work, services) are taken into account as the cost of these goods (work, services) on the day of their payment, calculated on the basis of their prices specified by the parties to the contract, and when government regulation prices (tariffs) for these goods (works, services) based on state regulated retail prices. In this case, the cost of goods (works, services) includes the corresponding amount of value added tax, and for excisable goods, the corresponding amount of excise taxes.

7. The amount of payments and other remuneration taken into account when determining the base for calculating insurance premiums in terms of the author’s 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 confirmed expenses associated with the extraction of such income. If these expenses cannot be documented, they are accepted for deduction in the following amounts:

Name	Cost standards (as a percentage of accrued income)
Creation of literary works, including for theatre, cinema, stage and circus
Creation of artistic and graphic works, photographs for printing, works of architecture and design
Creation of works of sculpture, monumental and decorative painting, decorative and decorative art, easel painting, theatrical and film set art and graphics, made in various techniques
Creation of audiovisual works (video, television and films)
Creation of musical works:
musical and stage works (operas, ballets, musical comedies), symphonic, choral, chamber works, works for wind orchestra, original music for film, television and video films and theatrical productions
other musical works, including
Performance of works of literature and art
Creation of scientific works and developments
Discoveries, inventions and creation of industrial designs (percentage of the amount of income received in the first two years of use)

8. When determining the base for calculating insurance premiums, expenses confirmed by documents cannot be taken into account simultaneously with expenses within the established standard.

For reference:

Article 5. Payers of insurance premiums (Federal Law of July 24, 2009 N 212-FZ (as amended and supplemented, entered into force on January 3, 2014))

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

In accordance with Federal Law No. 212-FZ dated July 24, 2009 “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,” the payer of insurance contributions is responsible for non-fulfillment or improper fulfillment of the obligations assigned to him by this Federal legal obligations for timely and full payment of insurance premiums, timely submission and procedure for submitting established reports to the control body, as well as for refusal to submit or failure to submit official body for control of documents necessary for monitoring the payment of insurance premiums.

Failure to submit calculations for accrued and paid insurance premiums (Art.

46 of Law No. 212-FZ)

1. Failure by the payer of insurance premiums to submit calculations for accrued and paid insurance premiums to the body for control over the payment of insurance premiums at the place of registration within the deadline established by this Federal Law shall entail the collection of 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 (calculated) ) period, for each full or less than a month from the day established 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 a calculation of accrued and paid insurance premiums (Form 4-FSS), hereinafter referred to as the calculation for on paper no later than the 20th day of the calendar month following the reporting 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 calculations for accrued and paid insurance premiums to the body monitoring the payment of insurance premiums in the form electronic documents in 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 whose number of specified individuals exceeds this limit, submit calculations to the body for control over the payment of insurance premiums in the formats and in the manner established by the body for control over the payment of insurance contributions, in the form of electronic documents signed by 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, have the right 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 understating the base for calculating insurance premiums, other incorrect calculation of insurance premiums or other unlawful actions (inaction) of insurance premium payers shall entail a fine in the amount of 20 percent of the unpaid amount of insurance premiums.

2. Acts provided for in Part 1 of this article, committed intentionally, entail a fine in the amount of 40 percent of the unpaid amount of insurance premiums.

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

Refusal or failure to submit fixed time the payer of insurance premiums to the body for control over the payment of insurance premiums documents (copies of documents) provided for by this Federal Law, or other documents necessary to monitor the correctness of calculation, completeness and timeliness of payment (transfer) of insurance premiums, entails a fine of 200 rubles for each document not submitted.

The official of the insurance premium control body conducting the inspection, has the right to request from the person being inspected the documents necessary for the inspection. The requirement to submit documents can be submitted to the head (authorized representative) of the organization or individual (legal or authorized representative) in person against signature, sent by registered mail or transmitted electronically via telecommunication channels. If the specified request is sent by registered mail, it is considered received after six days from the date of sending registered letter (Part 1, Article 37 of Law No. 212 - Federal Law).

12 August 2018 07:05 PM:: Federal Law of August 3, 2018 N 300-FZ “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 of August 3, 2018 N 300-FZ "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 Article 1 Article 5 of the first part of the Tax Code of the Russian Federation (Collection of Legislation of the Russian Federation, 1998, No. 31, Art. 3824; 1999, No. 28, Art. 3487; 2001, N 53, Art. 5026; 2004, N 31, Art. 3231; 2006, N 31, Art. 3436; 2008, N 48, Art. 5519; 2013, N 30, Art. 4081; 2016, N 18, Art. 2506; N 22, Art. 3092; N 27, Art. 4176) add clause 4.2 as follows: "4.2. Provisions of acts of legislation on taxes and fees amending tax rates, insurance premium rates, tax benefits, the procedure for calculating taxes and insurance premiums, the procedure and deadlines 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 a territory of rapid 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 Social and Economic Development in the Russian Federation" or the Federal Law of July 13, 2015 N 212-FZ "On the Free Port Vladivostok", are not applied until the end tax period for the relevant tax and (or) the settlement period for insurance premiums, in which ten years have expired from the date the taxpayer (payer of insurance premiums) received 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, provided that such acts of legislation on taxes and fees came into force after receiving the appropriate status." Article 2 Include in part two of the Tax Code of the Russian Federation (Collection of Legislation of the Russian Federation, 2000, N 32, Art. 3340; 2016, N 27, Art. 4176; N 49 , Art. 6844; N 52, Art. 7497; 2017, N 1, Art. 16; N 49, Art. 7307, 7325; 2018, N 1, Art. 20; N 18, Art. 2565) the following changes: 1 ) subparagraph 7 of paragraph 1 of Article 422 should be stated in the following wording: "7) the cost of travel for an employee to the place of use of vacation and back and the cost of transporting luggage weighing up to 30 kilograms, as well as the cost of travel for non-working members of his family (husband, wife, minor children, in fact living with the employee) and the cost of transporting their luggage, paid by the payer of insurance premiums to persons working and living in the regions of the Far North and equivalent areas, in accordance with the legislation of the Russian Federation, legislative acts constituent entities of the Russian Federation, decisions of representative bodies of local self-government, labor contracts and (or) collective agreements. In the case of taking a vacation outside the territory of the Russian Federation, the cost of travel or flights of the employee and non-working members of his family (including the cost of transporting 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 the international airport where the employee and non-working members of his family undergo border control at the checkpoint across the State Border of the Russian Federation;"; 2) in Article 427: a) paragraph 10 should be stated as follows: "10. The payers specified in subparagraph 11 of paragraph 1 of this article apply the reduced rates of insurance contributions provided for in subparagraph 5 of paragraph 2 of this article for 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 are applied to participants in a free economic zone that have received such status no later than within three years from the date of creation 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 do not apply from the 1st day of the month following the month in which they lost such status."; b) add paragraph 10.1 reads as follows: "10.1. The payers specified in subparagraphs 12 and 13 of paragraph 1 of this article apply the reduced rates of insurance premiums provided for in subparagraph 5 of paragraph 2 of this article for ten years from the date they received 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 is understood to be 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 execution of an agreement on the implementation of activities concluded in accordance with Federal Law of December 29, 2014 N 473-FZ “On Territories” rapid socio-economic development in the Russian Federation" or Federal Law of July 13, 2015 N 212-FZ "On the Free Port of Vladivostok" (hereinafter in this paragraph - the agreement on the implementation of activities). Wherein an individual, employed in a new workplace is recognized as the person who entered into 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 the agreement on the implementation of activities, including the operation of fixed assets created as a result of the execution of the agreement on the implementation of activities. The federal executive body that, in accordance with the Federal Law of July 13, 2015 N 212-FZ "On the Free Port of Vladivostok", maintains a register of residents of the free port of Vladivostok, an organization recognized management company in accordance with the Federal Law of December 29, 2014 N 473-FZ "On territories of rapid socio-economic development in the Russian Federation", federal body executive power, 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 Rapid Socio-Economic Development in the Russian Federation", submit to the tax authorities in the manner determined by the agreement on information exchange , information about the receipt and loss by the payer of insurance premiums of the status of a resident of a territory of rapid socio-economic development or the status of a resident of the free port of Vladivostok, as well as information about changes in the list of payer’s jobs 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 do 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 Federal Law dated July 24, 2009 No. 212-FZ

The reduced rates of insurance premiums specified in subparagraph 5 of paragraph 2 of this article are applied 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 in the Far Eastern federal district), which received such status no later than within three years from the date of creation of the corresponding territory of rapid socio-economic development. The reduced rates of insurance premiums specified in subparagraph 5 of paragraph 2 of this article are applied to a resident of a territory of rapid socio-economic development located in the Far Eastern Federal District, a resident of the free port of Vladivostok, who received the corresponding 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 rapid socio-economic development located in the Far Eastern Federal District; 5 million rubles - for a resident of the free port of Vladivostok." Article 3 1. This Federal Law comes into force on the date of its official publication, with the exception of Article 1 of this Federal Law. 2. Article 1 of this Federal Law comes 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 entered into force after January 1, 2019, and also apply 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 rapid 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 arising from June 26, 2018. President of the Russian Federation V. Putin Moscow, Kremlin August 3, 2018 N 300-FZ
Legal Center IVV Ministry of Internal Affairs of Russia www.nashyprava.ru

Who makes what contributions to the Pension Fund? 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 size of contributions to the Pension Fund directly determines the size of pensions in the future. It would be a good idea to check the reliability of your employer in terms of payment of contributions.

Until 2010, a unified social tax was established in Russia. After 01/01/2010, instead of paying such a tax, mandatory contributions to state funds were introduced: Pension, social insurance, compulsory health insurance. Contributions are regulated by Federal Law No. 212-FZ of July 24, 2009, and contributions to the Pension Fund are also regulated by Law No. 167-FZ of December 15, 2001.

Who makes contributions to the Pension Fund and when?

Contributions to the Pension Fund represent the payment of insurance contributions for compulsory pension insurance. In turn, the latter term, in essence, means creating the prerequisites for ensuring a citizen’s right to a pension. That is, the state is taking measures (economic, legal, and organizational) to ensure pension payments in the future (from the concept of 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 payment of some social benefits(compensation for funerals), fixed payments to pension (pension amounts).

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

• organizations that make payments under labor and paid (for remuneration) civil contracts to individuals;
• individual entrepreneurs: for themselves and those persons to whom they 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 where they are not individual entrepreneurs;
• lawyers, notaries and other categories of self-employed citizens (members of peasant farms) - 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.

Amount of contributions to the Pension Fund

Let’s immediately make a reservation that, unlike personal income tax, which is calculated based on salary, bonuses, and the employee’s regional coefficient, insurance premiums are not included in wages.

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

That is, the employee receives wages for minus personal income tax. And in the Pension Fund of Russia, the payer also pays based on income, but does not withhold this amount directly from the salary.

The actual amount of contributions to the Pension Fund depends on the category of the payer. For organizations that are on general mode taxation, i.e. for most, in 2016 this amount will be 22%. And plus 10% if the size of the base (total income) is more than 796,000 rubles. This is for each employee. In 2017, this base will most likely 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 a cumulative basis.

Organizations under the simplified taxation system will pay 20%, like individual entrepreneurs, for each employee.

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

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

Self-employed people pay for themselves fixed fee in the Pension Fund of Russia. 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 contributions to the Pension Fund

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 out through the government services portal, order a certificate on the Pension Fund website, or by contacting the Pension Fund in person at your place of residence. You must have SNILS and a passport with you. Another person can find out information only if they have the appropriate power of attorney.

When checking contributions to the Pension Fund, remember that currently 16% of contributions are taken into account on a personal account, and if funded pension– 10% on the insurance part and 6% on the funded part (in 2016, 16% is reflected for all employees due to the “freezing” of the provisions of the law in this part).