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Law 212 Federal Law has lost force. Russian Federation, federal mandatory fund

The main document serving as a guide for calculation and payment mandatory contributions in off-budget funds, was Federal Law No. 212-FZ of July 24, 2009. Changes were periodically made to it regarding the procedure for carrying out the necessary calculations. This provision contained information about persons who are obliged to accrue and pay contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund and the Federal Compulsory Medical Insurance Fund. At the beginning of 2017, it was decided to cancel of this document, which entailed a number of certain changes.

Federal Law-212: reasons for cancellation and partial effect

The main reason for canceling this document was the decision to transfer control over incoming contributions to the tax authority. This, in turn, abolished the settlement procedure that was prescribed in 212-FZ in connection with the payment of contributions for compulsory health insurance, compulsory medical insurance and other funds:

The decision to repeal this federal law eliminated the possibility of errors and confusion associated with the current procedure for providing various forms reporting and transfer of funds to the Federal Tax Service.

Currently, control over the calculation of mandatory insurance contributions and the transfer of funds is carried out by the tax authority, and employees of the Pension Fund and the Fund social insurance will check the correctness of accruals made in periods before 01/01/2017. In their work, they will be guided by certain provisions of 212-FZ, as amended currently in force.

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Until all checks are completed, certain provisions of Federal Law-212 “On Insurance Premiums” will continue to apply.

How reporting will change due to the repeal of Law No. 212-FZ

According to the new reporting conditions, from the 1st quarter of 2017, calculations for insurance premiums will not be provided in Pension Fund and, and in the Federal Tax Service. It should be noted that this form will be completely new and, accordingly, all old provisions regarding the calculation and verification of provided data will no longer be valid:

On the other hand, if the taxpayer needs to clarify the information provided in previous periods, then on his part it is necessary to transfer the calculation by old uniform to the Pension Fund branch where the enterprise was registered.

The updated calculation should be presented not just in the old form, but precisely in the form that was in effect during a specific period. In other words, the actions of Federal Law-212 will continue to apply to all clarifying and corrective reports submitted to the Pension Fund branches.

Regarding the coefficients and limit bases for the calculation of contributions to the Pension Fund and the Social Insurance Fund, they will remain unchanged:

  • for the Pension Fund - 796,000 rubles. with a tariff of 22% and 10% on the amount exceeding the base;
  • for contributions to the Social Insurance Fund – 718,000 rubles. with a tariff of 2.9%, funds are not paid for amounts exceeding the base amount.

The installed bases will be indexed annually taking into account the level wages. Contributions to the FFOMS will also be calculated at a rate of 5.1%, and for individual entrepreneurs the previous procedure for paying taxes will remain with an income limit of 300,000 rubles:

How will the procedure and deadlines for paying insurance premiums change?

Due to the fact that new reporting forms have been introduced, taxpayers and insured persons will have to be guided not by the provisions of 212-FZ, but by new recommendations and instructions when filling out these forms. These documents are freely available and can be downloaded on the official portal of the Federal Tax Service of the Russian Federation, as well as on the website of the Pension Fund of Russia. The new instructions provide examples of calculating a particular indicator, indicate various nuances and features of filling out new documentation forms.

An important indicator is the reporting deadline. New forms of documentation have different submission deadlines. Accruals must be paid, as before, by the 15th day of the next period, and instead of forms RSV-1 and 4-FSS, policyholders will be required to submit a single calculation to the Federal Tax Service for all contributions. Deadline for its provision:

  • in paper form - until the 20th day of the month following the reporting month;
  • V in electronic format- until the 25th day of the month following the reporting month.

The accuracy of information will now be checked tax inspectors, and information about length of service - employees of the Pension Fund of the Russian Federation. To eliminate the possibility of receiving fines and penalties, as well as problems associated with late or incorrect completion of a specific form, you should carefully study detailed instructions and keep in mind that the old 212-FZ “On insurance contributions to the Pension Fund of the Russian Federation” will only be valid in limited cases.

1. This Federal Law regulates relations related to the calculation and payment (transfer) of insurance contributions to the Pension Fund of the Russian Federation for compulsory pension insurance, Social Insurance Fund of the Russian Federation for compulsory social insurance in case of temporary disability and in connection with maternity, Federal Mandatory Fund health insurance for compulsory health insurance (hereinafter also referred to as insurance premiums), as well as relations arising in the process of monitoring 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. The action of the present 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 to 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 relevant specific types of compulsory social insurance.

3. The specifics of paying 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 rules other than those provided for by this Federal Law, the rules of the international treaty of the Russian Federation apply.

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

3) individual entrepreneurs- individuals registered in the established and carrying out entrepreneurial activity without education legal entity, heads of peasant (farm) households. Individuals carrying out entrepreneurial activities without forming a legal entity, but who have not registered as individual entrepreneurs in violation of the requirements of the Russian Federation, when performing the duties assigned to them by this Federal Law, do not have the right to refer to the fact that they are not individual entrepreneurs;

4) separate division organization - any division territorially isolated 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 bank accounts 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 are credited and from which funds can be spent , and individuals not recognized as individual entrepreneurs;

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

11) place of residence individual- address (name of a subject of the Russian Federation, district, city, other populated area, street, house number, apartment) at which an individual is registered at the place of residence in the manner established by the legislation of the Russian Federation;

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

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 maternity in accordance with December 29, 2006 N 255-FZ "On compulsory social insurance in case of temporary disability and in connection with maternity" (hereinafter referred to as the Federal Law "On compulsory social insurance in case of temporary disability and in connection with maternity").

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

1. The deadlines 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 performed, or a period that is calculated in years, quarters, months or days.

3. The period, calculated in years, expires in the corresponding month and day last year term. In this year (except calendar year) any period consisting of 12 consecutive months is recognized.

212 Federal Law on insurance premiums was developed to approve the procedure for calculating and transferring contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation and the Federal Compulsory Medical Insurance Fund. IN 212-FZ on insurance premiums the persons who pay contributions, the calculation procedure, the timing of repayment of debt to the funds, as well as types of control are established.

Payers of insurance premiums

Insurance premiums list (Article 5 212-FZ):

  1. organizations and individual entrepreneurs paying remuneration to individuals, both Russian and foreign companies created in the Russian Federation (clause 1 of article 2 212-FZ);
  2. individuals who do not have an individual entrepreneur certificate, but hire other individuals for personal use for a fee;
  3. individual entrepreneurs carrying out activities without hiring other persons, for example, private lawyers, notaries.

If the payer does not belong to one of the listed categories, but to several, then he calculates contributions for each of the above grounds separately.

All taxpayers must undergo mandatory registration with the funds (Article 6 212-FZ).

Object and tax base for insurance premiums

For organizations, individual entrepreneurs, as well as individuals who are not individual entrepreneurs, the objects of taxation include remuneration to employees and payments to other individuals for work (services) (Article 7 212-FZ), and the base is the amount of these remunerations (Article 8 212- Federal Law). Into account tax base The period from January 1 to the last day of the month is included on an accrual basis for each person. The contribution base to the Social Insurance Fund has a maximum value of 670,000 rubles. There is also a limit for contributions to the Pension Fund - 711,000 rubles.

Not included in the database: state benefits, expenses for professional retraining, uniform etc. (Article 9 212-FZ).

Insurance premium rates

For insurance premiums The following tariffs are established (Article 12 212-FZ):

  1. PF - 26%;
  2. FSS - 2.9% for payments to Russian citizens;
  3. MHIF - 5.1%.

For individual entrepreneurs who do not use hired labor, 212 Federal Law on insurance premiums established the following tariffs (Article 14 212-FZ):

  1. PF - minimum wage x 26% x 12 (if income is up to 300,000 rubles), minimum wage x 26% +1% of the excess amount, but not more than 8 x minimum wage x 26% x 12 (if income exceeds 300,000 rubles) ;
  2. MHIF - minimum wage x 5.1% x 12.
  3. Individual entrepreneurs do not transfer contributions to the Social Insurance Fund.

For information on transferring contributions to individual entrepreneurs who do not hire workers, see the material “The Pension Fund of Russia explained how to pay contributions to self-employed persons in 2015”

Deadlines for payment of insurance premiums and submission of reports

Insurance premiums are transferred monthly, until the 15th day of the month following the one for which they are calculated (Clause 5, Article 15 of Law 212-FZ). And quarterly organizations provide reports:

  1. in the Pension Fund - until the 15th day of the second month following the reporting period, in paper form and until the 20th day - using electronic programs;
  2. in the Social Insurance Fund - on paper by the 20th of the second month following the reporting period, in electronic form - by the 25th.

For individual entrepreneurs who do not make payments to individuals, notaries and lawyers, insurance premium law established other deadlines - until December 31 of the calendar year, and in case of excess income of 300,000 rubles. - until April 1 of the next year.

For information on how to get a deferment on payment of contributions, see the material “Since 2015, you can get a deferment/installment plan on insurance premiums”

Responsibility for violation of the law “On Insurance Contributions”

Law 212 on insurance premiums establishes penalties in case of violation:

  1. if the calculation is according to insurance premiums not transferred to funds - 5% of the amount insurance premiums, calculated for the last 3 months, for each month from the day on which it should be provided, but not more than 30% of the specified amount and not less than 1,000 rubles. (Article 46 212-FZ);
  2. non-payment or underpayment insurance premiums— 20% of the amount calculated for transfer, but not paid (Article 47 212-FZ).

For information on collecting arrears of contributions, see the material “Procedure for collecting arrears, penalties and fines for insurance premiums”

Results

212 Federal Law is the main document regulating the calculation and payment insurance premiums. It consistently reflects the rules that all payers of contributions must follow, as well as responsibility in the event of actions that contradict them.

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 established amount for the corresponding fiscal year the maximum value of the base for calculating insurance premiums, 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 contributions 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 certain for the corresponding year the average salary in the Russian Federation, increased by twelve times, and the following increasing coefficients 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 government 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 Tax Code 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). In this case, an individual employed in a new workplace is recognized as a person who has 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", represent in 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 the 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 made payments 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 the employee’s salary, bonuses, and regional coefficient, insurance contributions 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).

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 this Federal Law is determined as the amount of payments and other remunerations provided for in Part 1 of this Federal Law, accrued by payers of insurance premiums for settlement period in favor of individuals, with the exception of the amounts specified in 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 this Federal Law is determined as the amount of payments and other remunerations provided for in Part 2 of this Federal Law for the billing period in favor of individuals, for excluding 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 base for calculating insurance premiums separately in relation to each individual from the beginning of the billing period after each calendar month on an accrual basis.

4. For payers of insurance contributions specified in paragraph 1 of part 1 of this Federal Law, the basis for calculating insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity, paid to the Social Insurance Fund of the 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. Insurance premiums are not collected from amounts of payments and other remuneration in favor of an individual that exceed 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.

5. The maximum amount of the base established by part 4 of this article for calculating insurance contributions 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 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.

5.1. For payers of insurance premiums specified in paragraph 1 of part 1 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 annually established by the Government of the Russian Federation, taking into account determined for the corresponding the year of the average salary in the Russian Federation, increased by twelve times, and the following increasing coefficients applied to it for the corresponding financial year:

2015201620172018201920202021
Size of increasing factors1,7 1,8 1,9 2,0 2,1 2,2 2,3.

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.

5.2. The maximum value of the base established by part 5.1 of this article for calculating insurance contributions 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 (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 with state regulation of 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 costs associated with the extraction of such income. If these expenses cannot be documented, they are accepted for deduction in the following amounts:

NameCost standards (as a percentage of accrued income)
Creation of literary works, including for theatre, cinema, stage and circus20
Creation of artistic and graphic works, photographs for printing, works of architecture and design30
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 techniques40
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 productions40
other musical works, including those prepared for publication25
Performance of works of literature and art20
Creation of scientific works and developments20
Discoveries, inventions and creation of industrial designs (percentage of the amount of income received in the first two years of use)30.

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.

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