212 Federal Law dated July 24, 09. Russian Federation, federal mandatory fund

RUSSIAN FEDERATION

THE FEDERAL LAW

ABOUT INSURANCE CONTRIBUTIONS TO THE PENSION FUND

RUSSIAN FEDERATION, SOCIAL INSURANCE FUND

RUSSIAN FEDERATION, FEDERAL MANDATORY FUND

HEALTH INSURANCE AND TERRITORIAL FUNDS

COMPULSORY HEALTH INSURANCE

State Duma

Federation Council

(See Summary of changes to this document)

Chapter 1. GENERAL PROVISIONS

Article 1. Subject of legal regulation

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, the Social Insurance Fund of the Russian Federation for compulsory social insurance in case of temporary disability and in connection with maternity, the Federal Compulsory Fund medical insurance and territorial compulsory health insurance funds (hereinafter also referred to as compulsory health insurance funds) 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 attraction to liability for violation of the legislation of the Russian Federation on insurance premiums.

2. This Federal Law does not apply to legal relations related to the calculation and payment (transfer) of insurance contributions 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 the 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.

5. For the purpose of uniform application of this Federal Law, if necessary, appropriate clarifications may be issued in the manner determined by the Government of the Russian Federation.

Article 2. Concepts used in this Federal Law

For the purposes of this Federal Law, the following concepts are used:

1) organizations - legal entities formed in accordance with the legislation of 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 persons and international organizations established on the territory of the Russian Federation;

2) individuals - citizens of the Russian Federation, foreign citizens and stateless persons;

3) individual entrepreneurs - individuals registered in the prescribed manner and carrying out entrepreneurial activities without forming a 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 civil legislation 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) a separate division of an organization - any division territorially isolated from it, at the location of which stationary workplaces are equipped for a period of more than one month;

5) banks (bank) - commercial banks and other credit organizations licensed by the Central Bank of the Russian Federation;

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;

7) personal accounts - accounts opened with the Federal Treasury (other bodies responsible for opening and maintaining personal accounts) in accordance with the budget legislation of the Russian Federation;

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

9) arrears - the amount of insurance premiums not paid within the period established by this Federal Law;

10) location of a separate division of a Russian organization - the place where this organization carries out its activities through its separate division;

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

12) goods - any property sold or intended for sale;

13) work - activity, the results of which have a material expression and can be implemented to meet the needs of the organization and (or) individuals;

14) service - an activity, the results of which do not have material expression, are sold and consumed in the process of carrying out this activity;

16) legislation of the Russian Federation on insurance premiums - this Federal Law and the regulatory legal acts of the Russian Federation adopted in accordance with it.

Article 3. Bodies exercising control over the payment of insurance premiums

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 compulsory medical insurance funds, 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 to the Fund social insurance of the Russian Federation (hereinafter referred to as the bodies monitoring the payment of insurance premiums).

2. The Social Insurance Fund of the Russian Federation and its territorial bodies also exercise control over the correctness of the payment of compulsory insurance coverage for compulsory social insurance in case of temporary disability and in connection with maternity in accordance with the Federal Law of 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 exchange the 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.

Article 4. Procedure for calculating the deadlines established by this Federal Law

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.

2. The period begins on the next day after the calendar date or the occurrence of the event (action) that determines its beginning.

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

4. The term, calculated in quarters, expires on the last day of the last month of the term. In this case, a quarter is considered equal to three calendar months and quarters are counted from the beginning of the calendar year.

5. A period calculated in months expires on the corresponding month and day of the last month of the term. If the end of the period falls on a month in which there is no corresponding date, the period expires on the last day of that month.

6. A period defined in days is calculated in working days, unless the period is specified in calendar days. In this case, a working day is considered a day that is not recognized in accordance with the legislation of the Russian Federation as a weekend and (or) a non-working holiday.

7. If the last day of the period falls on a day recognized in accordance with the legislation of the Russian Federation as a weekend and (or) a non-working holiday, the end of the period is considered to be the next working day following it.

8. An action for which a deadline has been established can be performed before twenty-four hours of the last day of the deadline. If documents or funds were submitted to the communications organization before twenty-four hours of the last day of the deadline, the deadline is not considered missed.

Chapter 2. PAYMENT OF INSURANCE PREMIUMS

Article 5. Payers of insurance premiums

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;

2) individual entrepreneurs, lawyers, notaries engaged in private practice (hereinafter referred to as insurance premium payers who do not make payments and other remuneration to individuals), unless otherwise provided for in the federal law on a specific type of compulsory social insurance.

2. Federal laws on specific types of compulsory social insurance may establish other categories of policyholders who are payers of insurance premiums.

3. If the payer of insurance premiums simultaneously belongs to several categories of payers of insurance premiums specified in Part 1 of this article or in the federal law on a specific type of compulsory social insurance, he calculates and pays insurance premiums for each basis.

Article 6. Registration of insurance premium payers

1. In order to monitor the payment of insurance premiums, the bodies monitoring the payment of insurance premiums shall keep records of insurance premium payers on the basis of data on their registration (registration) as policyholders. The specifics of registering certain categories of insurance premium payers are established by the Government of the Russian Federation.

2. The territorial bodies of the Pension Fund of the Russian Federation and the territorial compulsory medical insurance funds carry out a reconciliation of the payers of insurance premiums specified in subparagraph “c” of paragraph 1 and paragraph 2 of part 1 of article 5 of this Federal Law, based on the data they have on their registration (registration ) as policyholders for compulsory pension insurance and compulsory medical insurance in the manner determined jointly by the Pension Fund of the Russian Federation and the Federal Compulsory Medical Insurance Fund.

Article 7. Object of taxation of insurance premiums for payers of insurance premiums making payments and other rewards to individuals

1. The object of taxation of insurance premiums for payers of insurance premiums specified in subparagraphs “a” and “b” of paragraph 1 of part 1 of Article 5 of this Federal Law are payments and other remunerations accrued by payers of insurance premiums in favor of individuals under employment contracts and civil -legal contracts, the subject of which is the performance of work, the provision of services (with the exception of remunerations paid to persons specified in paragraph 2 of part 1 of Article 5 of this Federal Law), as well as under copyright contracts, contracts on the alienation of the exclusive right to works of science and literature , art, publishing license agreements, license agreements on granting the right to use works of science, literature, art. The object of taxation of insurance premiums for payers of insurance premiums specified in subparagraph "a" of paragraph 1 of part 1 of Article 5 of this Federal Law also includes payments and other remunerations accrued in favor of individuals subject to compulsory social insurance in accordance with federal laws on specific types of insurance. compulsory social insurance.

2. The object of taxation of 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 recognized as payments and other remuneration under employment contracts and civil contracts, the subject of which is the performance of work, provision of services, paid by payers of insurance premiums in favor of individuals (with the exception of remunerations paid to persons specified in paragraph 2 of part 1 of Article 5 of this Federal Law).

3. Payments and other remunerations made within the framework of civil contracts, the subject of which is the transfer of ownership or other proprietary rights to property (property rights), and contracts related to the transfer of property for use (property rights) do not apply to the object of taxation of insurance premiums rights), with the exception of copyright contracts, contracts on the alienation of the exclusive right to works of science, literature, art, publishing license agreements, license agreements on granting the right to use works of science, literature, art.

4. Payments and other remunerations accrued in favor of individuals who are foreign citizens and stateless persons under employment contracts concluded with a Russian organization are not recognized as an object of taxation for payers of insurance premiums specified in paragraph 1 of part 1 of Article 5 of this Federal Law. for work in its separate division located outside the territory of the Russian Federation, payments and other remuneration accrued in favor of individuals who are foreign citizens and stateless persons in connection with their activities outside the territory of the Russian Federation within the framework of concluded civil agreements of a legal nature, the subject of which is the performance of work, the provision of services.

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 the 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 clause 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 an accrual basis.

4. For payers of insurance premiums specified in clause 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. Insurance premiums are not charged for amounts of payments and other remuneration in favor of an individual exceeding 415,000 rubles on an accrual basis from the beginning of the billing period.

5. The maximum value of the base for calculating insurance premiums established by part 4 of this article is subject to annual (from January 1 of the corresponding year) indexation in accordance with the growth of average wages in the Russian Federation. The amount of this indexation is determined by the Government of the Russian Federation.

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:

┌──────────────────────────────────────────────────────┬──────────────────┐

│ Name │ Cost standards │

│ │(as a percentage of the amount│

│ │ accrued │

│ │ income) │

└──────────────────────────────────────────────────────┴──────────────────┘

Creation of literary works, including for

theater, cinema, stage and circus 20

Creation of artistic and graphic works,

photographic works for printing, works of architecture and

design 30

Creation of works of sculpture, monumental

decorative painting, arts and crafts and

design art, easel painting,

theatrical and film decoration art and graphics,

made in various techniques 40

Creation of audiovisual works (video, television)

and movies) 30

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

videos and theatrical performances 40

other musical works, including

Performance of works of literature and art 20

Creation of scientific works and developments 20

Discoveries, inventions and creation of industrial

samples (percentage of the amount of income received for 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.

Article 9. Amounts not subject to insurance premiums for payers of insurance premiums making payments and other rewards to individuals

1. The following are not subject to insurance premiums for payers of insurance premiums specified in paragraph 1 of part 1 of Article 5 of this Federal Law:

1) state benefits paid in accordance with the legislation of the Russian Federation, legislative acts of the constituent entities of the Russian Federation, decisions of representative bodies of local government, including unemployment benefits, as well as benefits and other types of compulsory insurance coverage for compulsory social insurance;

2) all types of compensation payments established by the legislation of the Russian Federation, legislative acts of the constituent entities of the Russian Federation, decisions of representative bodies of local self-government (within the limits of the norms established in accordance with the legislation of the Russian Federation), related to:

a) with compensation for harm caused by injury or other damage to health;

b) with the free provision of residential premises, payment for residential premises and utilities, food and products, fuel or appropriate monetary compensation;

c) with payment of the cost and (or) issuance of the due allowance in kind, as well as with the payment of funds in exchange for this allowance;

d) with payment of the cost of food, sports equipment, equipment, sports and dress uniforms received by athletes and employees of physical education and sports organizations for the educational and training process and participation in sports competitions, as well as sports judges for participation in sports competitions;

(as amended by Federal Law dated November 25, 2009 N 276-FZ)

(see text in the previous edition)

e) with the dismissal of employees, with the exception of compensation for unused vacation;

f) with reimbursement of expenses for professional training, retraining and advanced training of employees;

g) with expenses of an individual in connection with the performance of work, provision of services under civil law contracts;

h) with the employment of workers dismissed in connection with the implementation of measures to reduce the number or staff, reorganization or liquidation of the organization, in connection with the termination of activities by individuals as individual entrepreneurs, termination of powers by notaries engaged in private practice, and termination of the status of a lawyer, as well as in connection with the termination of activities by other individuals whose professional activities in accordance with federal laws are subject to state registration and (or) licensing;

i) with the performance by an individual of labor duties, including in connection with moving to work in another area, with the exception of:

payments in cash for work under difficult, harmful and (or) dangerous working conditions, except for compensation payments in an amount equivalent to the cost of milk or other equivalent food products;

payments in foreign currency in lieu of daily allowances made in accordance with the legislation of the Russian Federation by Russian shipping companies to crew members of ships sailing abroad, as well as payments in foreign currency to crew members of Russian aircraft operating international flights;

3) the amount of one-time financial assistance provided by insurance premium payers:

a) to individuals in connection with a natural disaster or other emergency in order to compensate for material damage caused to them or harm to their health, as well as individuals who suffered from terrorist acts on the territory of the Russian Federation;

b) to an employee in connection with the death of a member (members) of his family;

c) to employees (parents, adoptive parents, guardians) at the birth (adoption) of a child, paid during the first year after birth (adoption), but not more than 50,000 rubles for each child;

4) income (except for wages of employees) received by members of duly registered family (tribal) communities of indigenous peoples of the North from the sale of products obtained as a result of their traditional types of fishing;

5) the amount of insurance payments (contributions) for compulsory insurance of employees, carried out by the payer of insurance premiums in the manner established by the legislation of the Russian Federation, the amount of payments (contributions) of the payer of insurance premiums under contracts of voluntary personal insurance of employees, concluded for a period of at least one year, providing for payment insurers of medical expenses of these insured persons, the amount of payments (contributions) of the payer of insurance premiums under contracts for the provision of medical services to employees concluded for a period of at least one year with medical organizations that have licenses to provide medical services issued in accordance with the legislation of the Russian Federation, the amounts payments (contributions) of the payer of insurance premiums under contracts of voluntary personal insurance of employees, concluded exclusively in the event of the death of the insured person and (or) harm to the health of the insured person, as well as the amount of pension contributions of the payer of insurance contributions under non-state pension agreements;

6) employer contributions paid by the payer of insurance contributions in accordance with Federal Law of April 30, 2008 N 56-FZ "On additional insurance contributions for the funded part of the labor pension and state support for the formation of pension savings", in the amount of paid contributions, but not more than 12 000 rubles per year per each employee in whose favor employer contributions were paid;

7) the cost of travel for employees and members of their families to the place of vacation and back, 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, employment contracts and (or) collective agreements . In case of vacation by the specified persons outside the territory of the Russian Federation, the cost of travel or flight at tariffs calculated from the place of departure to the checkpoint across the State Border of the Russian Federation, including the cost of luggage weighing up to 30 kilograms, is not subject to insurance premiums;

8) amounts paid to individuals by election commissions, referendum commissions, as well as from the election funds of candidates for the position of President of the Russian Federation, candidates for deputies of a legislative (representative) body of state power of a constituent entity of the Russian Federation, candidates for a position in another state body of a constituent entity of the Russian Federation , provided for by the constitution, the charter of the subject of the Russian Federation, elected directly by citizens, candidates for deputies of the representative body of a municipal formation, candidates for the position of head of a municipal formation, for another position provided for by the charter of a municipal formation and replaced through direct elections, election funds of electoral associations, election funds of regional branches of political parties that are not electoral associations, from the referendum funds of the initiative group for holding a referendum of the Russian Federation, a referendum of a constituent entity of the Russian Federation, a local referendum, an initiative campaign group for a referendum of the Russian Federation, other groups of participants in a referendum of a constituent entity of the Russian Federation, a local referendum for the implementation by these persons work directly related to the conduct of election campaigns, referendum campaigns;

9) the cost of uniforms and uniforms issued to employees in accordance with the legislation of the Russian Federation, as well as to civil servants of federal government bodies free of charge or with partial payment and remaining for their personal permanent use;

10) the cost of travel benefits provided by the legislation of the Russian Federation to certain categories of employees;

11) the amount of financial assistance provided by employers to their employees, not exceeding 4,000 rubles per employee per billing period;

12) the amount of tuition fees for basic and additional professional educational programs, including for vocational training and retraining of workers;

13) amounts paid by organizations (individual entrepreneurs) to their employees to reimburse the costs of paying interest on loans (credits) for the purchase and (or) construction of residential premises;

14) the amount of monetary allowance, food and clothing support and other payments received by military personnel, private and commanding personnel of the internal affairs bodies of the Russian Federation, the federal fire service, senior personnel of the federal courier service, employees of institutions and bodies of the penal system, customs authorities the Russian Federation and authorities for control over the circulation of narcotic drugs and psychotropic substances with special ranks, in connection with the performance of military service duties and service in these bodies in accordance with the legislation of the Russian Federation;

15) the amount of payments and other remuneration under employment contracts and civil law contracts, including under author’s order contracts in favor of foreign citizens and stateless persons temporarily staying in the territory of the Russian Federation.

2. When payers of insurance premiums pay expenses for business trips of employees both within the territory of the Russian Federation and outside the territory of the Russian Federation, daily allowances, as well as actually incurred and documented targeted expenses for travel to the destination and back, fees are not subject to insurance premiums for airport services, commission fees, expenses for travel to the airport or train station at places of departure, destination or transfers, for luggage transportation, expenses for renting living quarters, expenses for payment for communication services, fees for issuing (receiving) and registering an official foreign passport , fees for issuing (receiving) visas, as well as costs for exchanging cash or a check at a bank for cash foreign currency. If documents confirming payment of expenses for renting residential premises are not provided, the amounts of such expenses are exempt from insurance premiums within the limits established in accordance with the legislation of the Russian Federation. A similar procedure for levying insurance premiums applies to payments made to individuals who are under the authority (administrative) subordination of the organization, as well as members of the board of directors or any similar body of the company arriving to participate in a meeting of the board of directors, board or other similar body of this company.

3. In addition to the payments specified in parts 1 and 2 of this article, the base for calculating insurance premiums also does not include:

1) in terms of insurance contributions payable to the Pension Fund of the Russian Federation - amounts of cash and other payments received by prosecutors and investigators, as well as judges of federal courts and justices of the peace;

2) in terms of insurance premiums payable to the Social Insurance Fund of the Russian Federation - any remuneration paid to individuals under civil law contracts, including under an author’s order agreement, an agreement on the alienation of the exclusive right to works of science, literature, art , publishing license agreement, license agreement on granting the right to use a work of science, literature, art.

Article 10. Settlement and reporting periods

1. The calculation period for insurance premiums is a calendar year.

2. Reporting periods are the first quarter, half a year, nine months of a calendar year, and a calendar year.

3. If the organization was created after the beginning of the calendar year, the first billing period for it is the period from the date of creation to the end of this calendar year.

4. If an organization was liquidated or reorganized before the end of the calendar year, the last billing period for it is the period from the beginning of this calendar year until the day the liquidation or reorganization was completed.

5. If an organization created after the beginning of a calendar year is liquidated or reorganized before the end of this calendar year, the calculation period for it is the period from the date of creation to the day the liquidation or reorganization is completed.

6. The rules provided for in parts 3 - 5 of this article do not apply to organizations from which one or more organizations are separated or joined.

Article 11. Determination of the date of payment and other remuneration

The date of payments and other remuneration is determined as:

1) the day of accrual of payments and other remunerations in favor of the employee (individual in whose favor payments and other remunerations are made) - for payments and other remunerations accrued by payers of insurance contributions specified in subparagraphs “a” and “b” of paragraph 1 of part 1 Article 5 of this Federal Law;

2) the day of making payments and other remuneration in favor of an individual - for payers of insurance premiums specified in subparagraph "c" of paragraph 1 of part 1 of article 5 of this Federal Law.

Article 12. Insurance premium rates

1. Insurance premium rate - the amount of insurance premium per unit of measurement of the base for calculating insurance premiums.

Part 2 of Article 12 comes into force on January 1, 2011 (Part 2 of Article 62 of this document).

2. The following insurance premium rates apply:

1) Pension Fund of the Russian Federation - 26 percent;

2) Social Insurance Fund of the Russian Federation - 2.9 percent;

3) Federal Compulsory Medical Insurance Fund - 2.1 percent;

4) territorial compulsory health insurance funds - 3 percent.

Article 13. Cost of an insurance year

1. The cost of an insurance year is the amount of money determined in accordance with Part 2 of this article that must be received for an insured person under compulsory social insurance into the budget of the relevant state extra-budgetary fund within one financial year in order to provide this person with compulsory insurance coverage in the amount determined legislation of the Russian Federation.

2. The cost of an insurance year is determined as the product of the minimum wage established by federal law at the beginning of the financial year for which insurance premiums are paid, and the rate of insurance contributions to the relevant state extra-budgetary fund established by Part 2 of Article 12 of this Federal Law, increased by 12 times .

Article 14. Amount of insurance premiums paid by payers of insurance premiums who do not make payments and other remuneration to individuals

1. Payers of insurance premiums specified in paragraph 2 of part 1 of Article 5 of this Federal Law pay the corresponding insurance contributions to the Pension Fund of the Russian Federation and compulsory medical insurance funds in the amount determined based on the cost of the insurance year.

2. The heads of peasant (farm) households pay appropriate insurance contributions to the Pension Fund of the Russian Federation and compulsory health insurance funds in the amount determined based on the cost of the insurance year, for themselves and for each member of the peasant (farm) household. In this case, the total amount of insurance contributions for each corresponding type of compulsory social insurance is determined as the product of the cost of the insurance year and the number of all members of the peasant (farm) household, including the head of the peasant (farm) household.

3. If payers of insurance premiums begin to carry out entrepreneurial or other professional activities after the start of the next billing period, the amount of insurance premiums payable by them for this billing period is determined based on the cost of the insurance year in proportion to the number of calendar months starting from the calendar month of the start of activity. For an incomplete month of activity, the amount of insurance premiums is determined in proportion to the number of calendar days of this month.

4. For the purposes of implementing Part 3 of this article, the calendar month of commencement of activity is recognized as:

1) for an individual entrepreneur - the calendar month in which his state registration as an individual entrepreneur was carried out;

2) for a lawyer - the calendar month in which he was issued a lawyer’s certificate;

3) for a notary engaged in private practice - the calendar month in which he is vested with the powers of a notary.

5. Payers of insurance contributions specified in paragraph 2 of part 1 of Article 5 of this Federal Law do not calculate or pay insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity to the Social Insurance Fund of the Russian Federation. Individuals from among those specified in paragraph 2 of part 1 of Article 5 of this Federal Law have the right to voluntarily enter into legal relations under compulsory social insurance in case of temporary disability and in connection with maternity and pay insurance contributions for themselves for the specified type of compulsory social insurance to the Social Insurance Fund of the Russian Federation. Federation in accordance with the Federal Law “On Compulsory Social Insurance in Case of Temporary Disability and in Connection with Maternity.”

Article 15. Calculation procedure, procedure and terms for payment of insurance premiums by insurance premium payers making payments and other remuneration to individuals

1. The amount of insurance premiums is calculated and paid by the payers of insurance premiums specified in paragraph 1 of part 1 of Article 5 of this Federal Law (hereinafter in this article - payers of insurance premiums), separately to each state extra-budgetary fund.

2. The amount of insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity, subject to payment to the Social Insurance Fund of the Russian Federation, is subject to reduction by payers of insurance contributions by the amount of expenses incurred by them for the payment of compulsory insurance coverage for the specified type of compulsory social insurance in in accordance with the legislation of the Russian Federation.

3. During the billing (reporting) period, at the end of each calendar month, payers of insurance premiums calculate monthly mandatory payments for insurance premiums, based on the amount of payments and other remunerations accrued (made - for payers of insurance premiums - individuals) from the beginning of the billing period before the end of the corresponding calendar month, and insurance premium rates, minus the amounts of monthly mandatory payments calculated from the beginning of the billing period to the previous calendar month inclusive.

4. During the billing period, the policyholder pays insurance premiums in the form of monthly mandatory payments.

5. The monthly obligatory payment is due no later than the 15th day of the calendar month following the calendar month for which the monthly obligatory payment is calculated. If the specified deadline for payment of the monthly obligatory payment falls on a day recognized in accordance with the legislation of the Russian Federation as a weekend and (or) a non-working holiday, the expiration date of the deadline is considered to be the next working day following it.

6. Payers of insurance premiums are required to keep records of the amounts of accrued payments and other remunerations, the amounts of insurance premiums related to them, in relation to each individual in whose favor the payments were made.

7. The amount of insurance premiums to be transferred to the relevant state extra-budgetary funds is determined in full rubles. The amount of insurance premiums less than 50 kopecks is discarded, and the amount of 50 kopecks or more is rounded up to the full ruble.

8. Payment of insurance premiums is carried out in separate settlement documents sent to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund and territorial compulsory medical insurance funds to the corresponding accounts of the Federal Treasury.

9. Payers of insurance premiums shall submit the following reports quarterly to the body monitoring the payment of insurance premiums at their place of registration:

1) before the 1st day of the second calendar month following the reporting period, to the territorial body of the Pension Fund of the Russian Federation - calculation of accrued and paid insurance contributions for compulsory pension insurance to the Pension Fund of the Russian Federation and for compulsory medical insurance to compulsory medical insurance funds in the form approved by the federal executive body exercising the functions of developing state policy and legal regulation in the field of social insurance;

2) before the 15th day of the calendar month following the reporting period, to the territorial body of the Social Insurance Fund of the Russian Federation - calculation of accrued and paid insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity to the Social Insurance Fund of the Russian Federation , as well as for expenses for the payment of compulsory insurance coverage for the specified type of compulsory social insurance, made on account of the payment of these insurance contributions to the Social Insurance Fund of the Russian Federation, in the form approved by the federal executive body exercising the functions of developing state policy and legal norms regulation in the field of social insurance.

Part 10 of Article 15 comes into force on January 1, 2011 (Part 2 of Article 62 of this document).

10. Payers of insurance premiums whose average number of individuals in whose favor payments and other remunerations are made for the previous billing period exceeds 50 people, as well as newly created (including during reorganization) organizations whose number of these individuals exceeds this limit, submit the calculations specified in part 9 of this article to the body monitoring the payment of insurance premiums in established formats in electronic form with an electronic digital signature in accordance with Federal Law of January 10, 2002 N 1-FZ "On Electronic Digital Signature" (hereinafter referred to as the Federal Law “On Electronic Digital Signature”), unless a different procedure for presenting information classified as state secret is provided for by the legislation of the Russian Federation.

11. Separate divisions that have a separate balance sheet, current account and accrual payments and other remuneration in favor of individuals (hereinafter in this article - separate divisions) fulfill the organization’s responsibilities for paying insurance premiums (monthly mandatory payments), as well as responsibilities for submitting calculations for insurance premiums at its location, unless otherwise provided by part 14 of this article.

12. The amount of insurance premiums (monthly mandatory payments) payable at the location of a separate division is determined based on the size of the base for calculating insurance premiums related to this separate division.

13. The amount of insurance premiums that is payable at the location of the organization and which includes separate divisions is determined as the difference between the total amount of insurance premiums payable by the organization as a whole and the total amount of insurance premiums payable at the location of the separate divisions of the organization .

14. If an organization has separate divisions located outside the territory of the Russian Federation, the payment of insurance premiums (monthly mandatory payments), as well as the submission of calculations for insurance premiums for these separate divisions, are carried out by the organization at its location.

15. In the event of termination of the activities of an organization in connection with its liquidation or termination by an individual of activities as an individual entrepreneur before the end of the billing period, the payers of insurance contributions specified in subparagraphs “a” and “b” of paragraph 1 of part 1 of Article 5 of this Federal Law are obliged before the date of submission to the registration body of an application for state registration of a legal entity in connection with its liquidation or an application for state registration of termination by an individual of activities as an individual entrepreneur, respectively, submit to the body for control over the payment of insurance premiums a calculation of accrued and paid insurance premiums for the period from the beginning calculation period up to and including the day of submission of the specified calculation. The difference between the amount of insurance premiums payable in accordance with the specified calculation and the amount of insurance premiums paid by payers of insurance premiums from the beginning of the calculation period is subject to payment within 15 calendar days from the date of submission of such calculation or return to the payer of insurance premiums in accordance with Article 26 of this Federal Law.

16. In the event of reorganization of the payer of insurance premiums - an organization, the payment of insurance premiums, as well as the submission of calculations for accrued and paid insurance premiums, are carried out by its legal successor (legal successors), regardless of whether the facts and (or) circumstances were known to the legal successor (legal successors) before the completion of the reorganization failure to fulfill or improper fulfillment by the reorganized legal entity of its obligations to pay insurance premiums. If there are several legal successors, the share of participation of each of them in the performance of the duties of the reorganized legal entity for the payment of insurance premiums is determined in the manner prescribed by the civil legislation of the Russian Federation. If the separation balance sheet does not allow determining the share of the legal successor of the reorganized legal entity or excludes the possibility of fulfillment in full of obligations to pay insurance premiums by any legal successor and such reorganization was aimed at non-fulfillment of obligations to pay insurance premiums, by a court decision the newly formed legal entities may jointly and severally fulfill obligation to pay insurance premiums of the reorganized entity.

Article 16. Calculation procedure, procedure and terms for payment of insurance premiums by insurance premium payers who do not make payments and other remuneration to individuals

1. The calculation of the amounts of insurance premiums payable for the billing period by the payers of insurance premiums specified in paragraph 2 of part 1 of Article 5 of this Federal Law (hereinafter in this article - payers of insurance premiums) is carried out by them independently in accordance with Article 14 of this Federal Law.

2. Insurance premiums for the billing period are paid by payers of insurance premiums no later than December 31 of the current calendar year, unless otherwise provided by part 8 of this article.

3. The amount of insurance premiums is calculated by the payers of insurance premiums separately in relation to the Pension Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund and territorial compulsory medical insurance funds.

4. Payment of insurance premiums is carried out in separate settlement documents sent to the Pension Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund and territorial compulsory medical insurance funds to the corresponding accounts of the Federal Treasury.

5. Payers of insurance premiums submit to the relevant territorial body of the Pension Fund of the Russian Federation a calculation of accrued and paid insurance premiums before March 1 of the calendar year following the expired billing period, in the form approved by the federal executive body exercising the functions of developing state policy and normatively -legal regulation in the field of social insurance.

6. In the event of termination of the activity of an individual as an individual entrepreneur before the end of the billing period, payers of insurance premiums are obliged, before the day of submission to the registering body of an application for state registration of the individual’s termination of activity as an individual entrepreneur, to submit to the relevant territorial body of the Pension Fund of the Russian Federation a calculation of the accrued and paid insurance premiums for the period from the beginning of the billing period to the day of submission of the specified calculation, inclusive.

7. In the event of termination or suspension of the status of a lawyer, termination of the powers of a notary engaged in private practice, payers of insurance premiums are obliged, within twelve days from the date of adoption of the relevant decision by the authorized body, to submit to the relevant territorial body of the Pension Fund of the Russian Federation a calculation of accrued and paid insurance premiums for the period from the beginning of the billing period to the day of termination or suspension of the status of a lawyer, termination of the powers of a notary engaged in private practice, inclusive.

8. Payment of insurance premiums calculated on the basis of calculations of accrued and paid insurance premiums submitted in accordance with parts 6 and 7 of this article shall be made no later than 15 calendar days from the date of submission of such calculation.

Article 17. Amendments to the calculation of accrued and paid insurance premiums

1. If the payer of insurance premiums discovers in the calculation of accrued and paid insurance premiums submitted to the body for control over the payment of insurance premiums the fact of non-reflection or incomplete reflection of information, as well as errors leading to an underestimation of the amount of insurance premiums payable, the payer of insurance premiums is obliged to make necessary changes to the calculation of accrued and paid insurance premiums and submit to the body monitoring the payment of insurance premiums an updated calculation of accrued and paid insurance premiums in the manner prescribed by this article.

2. If the payer of insurance premiums discovers inaccurate information in the calculation of accrued and paid insurance premiums submitted to the body for control over the payment of insurance premiums, as well as errors that do not lead to an underestimation of the amount of insurance premiums payable, the payer of insurance premiums has the right to make the necessary changes in calculation of accrued and paid insurance premiums and submit to the body monitoring the payment of insurance premiums an updated calculation of accrued and paid insurance premiums in the manner prescribed by this article. In this case, an updated calculation of accrued and paid insurance premiums, submitted after the expiration of the established deadline for submitting a calculation of accrued and paid insurance premiums, is not considered submitted in violation of the deadline.

3. If an updated calculation of accrued and paid insurance premiums is submitted to the body monitoring the payment of insurance premiums before the deadline for submitting a calculation of accrued and paid insurance premiums, it is considered submitted on the day of submission of the updated calculation of accrued and paid insurance premiums.

4. If an updated calculation of accrued and paid insurance premiums is submitted to the body monitoring the payment of insurance premiums after the deadline for submitting a calculation of accrued and paid insurance premiums and the deadline for paying insurance premiums has expired, then the payer of insurance premiums is released from liability in the following cases:

1) submission of an updated calculation for accrued and paid insurance premiums until the moment when the payer of insurance premiums learned that the body monitoring the payment of insurance premiums has discovered non-reflection or incomplete reflection of information in the calculation for accrued and paid insurance premiums, as well as errors leading to an underestimation of the payable amount the amount of insurance premiums, or on the appointment of an on-site inspection for a given period, provided that before submitting an updated calculation of accrued and paid insurance premiums, he paid the missing amount of insurance premiums and the corresponding penalties;

2) submission of an updated calculation of accrued and paid insurance premiums after an on-site inspection for the corresponding billing period, the results of which did not reveal non-reflection or incompleteness of information in the calculation of accrued and paid insurance premiums, as well as errors leading to an underestimation of the amount payable insurance premiums.

5. The updated calculation of accrued and paid insurance premiums is submitted to the body monitoring the payment of insurance premiums in the form that was in force during the billing period for which the corresponding changes are made.

Chapter 3. ENSURING THE PERFORMANCE OF OBLIGATIONS

FOR PAYMENT OF INSURANCE PREMIUMS

Article 18. Fulfillment of the obligation to pay insurance premiums

1. Payers of insurance premiums are required to pay insurance premiums in a timely manner and in full.

2. In case of non-payment or incomplete payment of insurance premiums within the established period, the arrears of insurance premiums are collected in the manner prescribed by this Federal Law.

3. Collection of arrears of insurance premiums from an organization or individual entrepreneur is carried out in the manner prescribed by Articles 19 and 20 of this Federal Law, except for the cases specified in Part 4 of this article. Collection of arrears of insurance premiums from an individual who is not an individual entrepreneur is carried out in the manner prescribed by Article 21 of this Federal Law.

4. Collection of arrears of insurance premiums in court is carried out:

1) from the organization for which the personal account was opened;

2) from organizations that, in accordance with the civil legislation of the Russian Federation, are the main (prevailing, participating) companies (enterprises), in cases where their bank accounts receive proceeds for the goods sold (work, services) of organizations that are, in accordance with the civil law, the legislation of the Russian Federation by dependent (subsidiary) companies (enterprises) - for the purpose of collecting arrears that have been due for more than three months to the corresponding dependent (subsidiary) companies (enterprises);

3) from organizations that, in accordance with the civil legislation of the Russian Federation, are dependent (subsidiary) companies (enterprises), in cases where their bank accounts receive proceeds for goods sold (work, services) of organizations that are the main (prevailing, participating) companies (enterprises) - for the purpose of collecting arrears that have been owed for more than three months by the relevant main (prevailing, participating) companies (enterprises);

4) from an organization or individual entrepreneur, if their obligation to pay insurance premiums is based on a change by the body monitoring the payment of insurance premiums of the legal qualification of the transaction made by such a payer of insurance premiums, or the status and nature of the activity of this payer of insurance premiums.

5. The obligation to pay insurance premiums is considered fulfilled by the payer of insurance premiums, unless otherwise provided by part 6 of this article:

1) from the date of presentation to the bank of an order to transfer to the budget of the corresponding state extra-budgetary fund to the corresponding account of the Federal Treasury (indicating the appropriate budget classification code) funds from the account of the payer of insurance premiums in the bank if there is a sufficient cash balance on it on the day of payment;

2) from the date of reflection on the personal account of the organization for which the personal account is opened, the operation of transferring the corresponding funds to the budget of the relevant state extra-budgetary fund;

3) from the day an individual deposits cash into a bank, cash desk of a local administration or into a federal postal service organization for their transfer to the budget of the relevant state extra-budgetary fund to the appropriate account of the Federal Treasury (indicating the appropriate budget classification code);

4) from the date the body monitoring the payment of insurance premiums in accordance with this Federal Law makes a decision to set off the amounts of overpaid or excessively collected insurance premiums, penalties, fines towards the fulfillment of the obligation to pay the relevant insurance premiums.

6. The obligation to pay insurance premiums is not considered fulfilled in the following cases:

1) withdrawal by the payer of insurance premiums or return by the bank to the payer of insurance premiums of an unexecuted order to transfer the relevant funds to the budget of the relevant state extra-budgetary fund;

2) revocation by the payer of insurance premiums - the organization for which the personal account was opened, or return by the Federal Treasury body (another authorized body that opens and maintains personal accounts) to the payer of insurance premiums of an unexecuted order to transfer the corresponding funds to the budget of the corresponding state extra-budgetary fund;

3) return by the local administration or the federal postal service organization to the payer of insurance premiums - an individual of cash accepted for their transfer to the budget of the corresponding state extra-budgetary fund;

4) incorrect indication by the payer of insurance premiums in the order to transfer the amount of insurance premiums to the Federal Treasury account number, budget classification code and (or) name of the recipient's bank, which resulted in the non-transfer of this amount to the budget of the corresponding state extra-budgetary fund to the corresponding Federal Treasury account;

5) if on the day the payer of insurance premiums presents to the bank (a body of the Federal Treasury, another authorized body that opens and maintains personal accounts) an order to transfer funds to pay insurance premiums, this payer of insurance premiums has other unfulfilled requirements that are presented to him account (personal account) and in accordance with the civil legislation of the Russian Federation are executed as a matter of priority, and if there is not a sufficient cash balance on this account (personal account) to satisfy all requirements.

7. Payment of insurance premiums is made in the currency of the Russian Federation.

Article 19. Collection of arrears on insurance premiums, as well as penalties and fines from funds located in the accounts of the payer of insurance premiums - an organization or an individual entrepreneur in banks

1. In case of non-payment or incomplete payment of insurance premiums on time, the obligation to pay insurance premiums is compulsorily fulfilled by foreclosure on the funds in the accounts of the insurance premium payer - an organization or an individual entrepreneur - in banks.

2. Collection of insurance premiums is carried out by decision of the body monitoring the payment of insurance premiums (hereinafter in this article - the decision on collection) by sending to the bank in which the accounts of the payer of insurance premiums - an organization or individual entrepreneur - instructions from the body monitoring the payment of insurance premiums are opened. write-off and transfer to the budgets of the relevant state extra-budgetary funds of the necessary funds from the accounts of the payer of insurance contributions - an organization or an individual entrepreneur.

3. Before making a decision on collection, the body monitoring the payment of insurance premiums sends the payer of insurance premiums a demand for payment of arrears on insurance premiums, penalties and fines in accordance with Article 22 of this Federal Law.

4. The form of the decision on recovery is approved by the federal executive body exercising the functions of developing state policy and legal regulation in the field of social insurance.

5. The decision on collection is made by the body monitoring the payment of insurance premiums after the expiration of the period established in the request for payment of insurance premiums, but no later than two months after the expiration of the specified period. A decision on collection made after the expiration of the specified period is considered invalid and cannot be executed. In this case, the body monitoring the payment of insurance premiums may apply to the court with a claim to recover from the payer of insurance premiums - an organization or individual entrepreneur - the amount of insurance premiums due for payment. An application may be filed with the court within six months after the expiration of the deadline for fulfilling the requirement to pay insurance premiums. A deadline for filing an application missed for a valid reason may be reinstated by the court.

6. The decision on collection is brought to the attention of the payer of insurance premiums - an organization or an individual entrepreneur within six days after the day the said decision was made. If it is impossible to deliver the decision on collection of insurance premiums to the payer against a receipt or transfer in another way indicating the date of its receipt, the decision on collection is sent by registered mail and is considered received after six days from the date of sending the registered letter.

7. The order of the body monitoring the payment of insurance premiums to transfer the amounts of insurance premiums to the budgets of the relevant state extra-budgetary funds is sent to the bank in which accounts are opened for the payer of insurance premiums - an organization or an individual entrepreneur, within one month from the date of the decision on collection and is subject to unconditional execution by the bank in the order established by the civil legislation of the Russian Federation.

8. The order of the body monitoring the payment of insurance premiums to transfer insurance premiums must contain an indication of those accounts of the payer of insurance premiums - an organization or individual entrepreneur from which the transfer of insurance premiums should be made, and the amount to be transferred.

9. Collection of insurance premiums can be made from settlement (current) accounts in the currency of the Russian Federation, and if there are insufficient funds in accounts in the currency of the Russian Federation - from the accounts of the payer of insurance premiums - an organization or individual entrepreneur in foreign currency.

1. Acts of the body for control over the payment of insurance premiums, actions (inaction) of its officials may be appealed to a higher body for control over the payment of insurance premiums (to a higher official) or to the court.

2. Filing a complaint to a higher authority for monitoring the payment of insurance premiums (to a superior official) does not exclude the right to simultaneous or subsequent filing of a similar complaint with the court.

3. Judicial appeal of acts (including normative ones) of the body monitoring the payment of insurance premiums, actions (inactions) of its officials by organizations and individual entrepreneurs is carried out by filing an application with the arbitration court in accordance with the Arbitration Procedural Code of the Russian Federation.

4. Judicial appeal of acts (including normative ones) of the body monitoring the payment of insurance premiums, actions (inaction) of its officials by individuals who are not individual entrepreneurs is carried out by filing an application with a court of general jurisdiction.

Article 55. Procedure and deadlines for filing a complaint to a higher authority for control over the payment of insurance premiums or to a higher official

1. A complaint against the act of the body for control over the payment of insurance premiums, the actions (inaction) of its official shall be submitted in writing, respectively, to a higher body for control over the payment of insurance premiums or to a higher official of this body.

2. A complaint to a higher authority for control over the payment of insurance premiums (to a superior official) is filed, unless otherwise provided by this Federal Law, within three months from the day the person learned or should have learned about the violation of his rights. Supporting documents may be attached to the complaint.

3. If the deadline for filing a complaint is missed for a good reason, this deadline, at the request of the person filing the complaint, can be restored, respectively, by a higher authority for control over the payment of insurance premiums or a higher-ranking official of the body for control over the payment of insurance premiums.

4. A person who filed a complaint with a higher authority for control over the payment of insurance premiums (to a superior official), before a decision is made on this complaint, may withdraw it on the basis of a written application.

Article 56. Consideration of a complaint by a higher authority for control over the payment of insurance premiums (higher official)

1. The complaint is considered by a higher authority for control over the payment of insurance premiums (a higher official).

2. Based on the results of consideration of a complaint against the act of the body for control over the payment of insurance premiums, the higher body for control over the payment of insurance premiums (superior official) has the right:

1) leave the complaint without satisfaction;

2) cancel the act of the body monitoring the payment of insurance premiums;

3) cancel the decision of the body monitoring the payment of insurance premiums and terminate the proceedings on the offense;

4) change the decision of the body monitoring the payment of insurance premiums or make a new decision on the merits.

3. The decision of the superior body for control over the payment of insurance premiums (superior official) regarding the complaint is made within one month from the date of its receipt. The specified period may be extended by the head (deputy head) of the body for control over the payment of insurance premiums to obtain documents (information) necessary for consideration of the complaint from lower-level bodies for control over the payment of insurance premiums, but not more than for 15 days.

4. The person who filed the complaint is informed in writing about the decision made within three days from the date of its adoption.

Chapter 8. FINAL PROVISIONS

Article 57. Insurance premium rates in 2010

1. In 2010, the following insurance premium rates apply to all payers of insurance premiums, with the exception of payers of insurance premiums specified in Part 2 of this article:

│ │ │ fund │ funds │

20.0 percent 2.9 percent 1.1 percent 2.0 percent.

───────────────────────────────────────────────────────────────────────────

2. In 2010, reduced rates of insurance premiums are applied for payers of insurance premiums specified 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 of the Tax Code of the Russian Federation, with the exception of organizations and individual entrepreneurs applying the unified agricultural tax, organizations of folk arts and crafts and family (tribal) communities of indigenous peoples of the North engaged in traditional economic sectors:

┌───────────────┬───────────────────┬─────────────────────────────────────┐

│Pension Fund│ Social Fund │ Compulsory Medical Funds │

│ Russian │ insurance │ insurance │

│ Federation │ Russian ├───────────────┬──────────────────── ─┤

│ │ Federation │ Federal │ territorial │

│ │ │ fund │ funds │

│ │ │ obligatory │ obligatory │

│ │ │ medical │ medical │

│ │ │ insurance │ insurance │

└───────────────┴───────────────────┴───────────────┴─────────────────────┘

15.8 percent 1.9 percent 1.1 percent 1.2 percent;

2) for organizations and individual entrepreneurs that have resident status of a technology-innovative special economic zone and make payments to individuals working in the territory of a technology-innovation special economic zone, for organizations and individual entrepreneurs using a simplified taxation system, for organizations and individual entrepreneurs, paying a single tax on imputed income for certain types of activities (in relation to payments and other remunerations made to individuals in connection with the conduct of business activities, subject to a single tax on imputed income for certain types of activities), for payers of insurance premiums making payments and other remunerations to individuals who are disabled people of group I, II or III - in relation to the specified payments and rewards, for public organizations of disabled people (including those created as unions of public organizations of disabled people), among whose members disabled people and their legal representatives make up at least 80 percent, their regional and local branches (hereinafter referred to as public organizations of disabled people), for organizations whose authorized capital 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 culture, sports, scientific, information and other social goals, 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 disabled people, with the exception of payers of insurance premiums engaged in the 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 upon submission of all-Russian public organizations of disabled people:

│Pension Fund│ Social Fund │ Compulsory Medical Funds │

│ Russian │ insurance │ insurance │

│ Federation │ Russian ├───────────────┬──────────────────── ─┤

│ │ Federation │ Federal │ territorial │

│ │ │ fund │ funds │

│ │ │ obligatory │ obligatory │

│ │ │ medical │ medical │

│ │ │ insurance │ insurance │

14.0 percent 0.0 percent 0.0 percent 0.0 percent;

3) for organizations and individual entrepreneurs applying the unified agricultural tax:

│Pension Fund│ Social Fund │ Compulsory Medical Funds │

│ Russian │ insurance │ insurance │

│ Federation │ Russian ├───────────────┬──────────────────── ─┤

│ │ Federation │ Federal │ territorial │

│ │ │ fund │ funds │

│ │ │ obligatory │ obligatory │

│ │ │ medical │ medical │

│ │ │ insurance │ insurance │

10.3 percent 0.0 percent 0.0 percent 0.0 percent.

3. In 2010, the shortfall in budget revenues of the Pension Fund of the Russian Federation in connection with the establishment of reduced tariffs for insurance contributions to the Pension Fund of the Russian Federation for the payers of insurance contributions specified in part 2 of this article are compensated by interbudgetary transfers from the federal budget provided to the budget of the Pension Fund of the Russian Federation Federation. The volume of said compensation is determined as the difference between the amount of insurance contributions to the Pension Fund of the Russian Federation, which the specified payers of insurance contributions could pay in 2010 in accordance with the tariffs established by part 1 of this article, and the amount of insurance contributions payable by them in 2010 in The Pension Fund of the Russian Federation in accordance with Part 2 of this article, and is established by the federal law on the federal budget for 2010 and for the planning period.

4. In 2010, when calculating the cost of the insurance year, on the basis of which the amount of insurance premiums paid by the payers of insurance premiums specified in paragraph 2 of part 1 of Article 5 of this Federal Law to the Pension Fund of the Russian Federation and compulsory medical insurance funds is determined, the corresponding tariffs are applied insurance premiums established by part 1 of this article.

Article 58. Reduced insurance premium rates for certain categories of insurance premium payers during the transition period 2011 - 2014

1. During 2011 - 2014, reduced rates of insurance premiums are applied for payers of insurance premiums specified in paragraph 1 of part 1 of article 5 of this Federal Law:

2) for organizations and individual entrepreneurs with resident status of a technology-innovation special economic zone and making payments to individuals working in the territory of a technology-innovation special economic zone;

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

4) 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 these payments and remunerations, for public organizations of disabled people, for organizations whose authorized capital 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 the wages of disabled people in the wage fund is at least 25 percent, for institutions created to achieve educational, cultural, health, physical education, sports, scientific, information and other social purposes, as well as to provide legal and other assistance to disabled people, disabled children and their parents (other legal representatives), the only owners of whose property are public organizations of disabled people, with the exception of insurance premium payers engaged in the 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.

2. During 2011 - 2014, the following insurance premium rates apply to payers of insurance premiums specified in Part 1 of this article:

┌───────────────────────────────────┬──────────────────┬──────────────────┐

│ Name │ 2011 - 2012 │ 2013 - 2014 │

└───────────────────────────────────┴──────────────────┴──────────────────┘

Pension Fund of the Russian

Federations 16.0 percent 21.0 percent

Social Insurance Fund

Russian Federation 1.9 percent 2.4 percent

Federal Mandatory Fund

health insurance 1.1 percent 1.6 percent

Territorial funds

compulsory medical

insurance 1.2 percent 2.1 percent.

3. In 2011 - 2014, the shortfall in budget revenues of state non-budgetary funds in connection with the establishment of reduced tariffs for insurance premiums for insurance premium payers specified in part 1 of this article is 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 Part 2 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. The provision of compensation to the budgets of territorial compulsory health insurance funds is carried out by the Federal Compulsory Health Insurance Fund.

Article 59. Procedure for submitting declarations on insurance contributions for compulsory pension insurance for 2009

1. Payers of insurance contributions for compulsory pension insurance, no later than March 30, 2010, submit to the tax authorities a declaration on insurance contributions for compulsory pension insurance for 2009 in the form approved by the Ministry of Finance of the Russian Federation.

2. After tax authorities conduct desk audits on the basis of the declarations specified in Part 1 of this article, information on the results of such audits is transmitted by tax authorities to the bodies of the Pension Fund of the Russian Federation in electronic form in the manner determined by the agreement on information exchange for the purpose of transfer of control functions concluded between the federal executive body exercising 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.

Article 60. The procedure for collecting arrears (debt) on insurance contributions for compulsory pension insurance, penalties and fines accrued as of December 31, 2009 (inclusive)

1. Arrears (debt) on insurance contributions for compulsory pension insurance, formed as of December 31, 2009 inclusive, and arrears on the corresponding penalties and fines are calculated and paid in the manner in force before the entry into force of this Federal Law.

2. Collection of arrears, arrears of penalties and fines for insurance contributions for compulsory pension insurance, formed as of December 31, 2009 inclusive, is carried out by the bodies of the Pension Fund of the Russian Federation in the manner established by this Federal Law.

3. Amounts of overpaid (collected) insurance contributions for compulsory pension insurance as of December 31, 2009 inclusive are subject to offset (refund) in the manner prescribed by Articles 26 and 27 of this Federal Law.

4. Arrears (debt) on insurance contributions for compulsory pension insurance, accrued as of December 31, 2009 (inclusive), arrears on accrued penalties and fines, the collection of which turned out to be impossible due to economic, social or legal reasons, are recognized as uncollectible and written off as the procedure established by the Government of the Russian Federation in accordance with Article 23 of this Federal Law.

Article 61. The procedure for submitting calculations for accrued and paid insurance premiums by insurance premium payers making payments and other remuneration to individuals in 2010

Payers of insurance premiums whose average number of individuals in whose favor payments and other remunerations are made for the previous billing period exceeds 100 people, as well as newly created (including during reorganization) organizations whose number of these individuals exceeds this limit , in 2010, submit calculations for accrued and paid insurance premiums to the body monitoring the payment of insurance premiums in established formats in electronic form with an electronic digital signature in accordance with the Federal Law “On Electronic Digital Signature”, if there is a different procedure for submitting information related to the state secret, not provided for by the legislation of the Russian Federation.

Article 62. Entry into force of this Federal Law

1. This Federal Law comes into force on January 1, 2010, with the exception of Part 5 of Article 8, Part 2 of Article 12, Part 10 of Article 15 of this Federal Law.

2. Part 5 of Article 8, Part 2 of Article 12, Part 10 of Article 15 of this Federal Law come into force on January 1, 2011.

3. For legal relations that arose before the date of entry into force of this Federal Law, this Federal Law applies to the extent of rights and obligations that arise after the day of its entry into force.

The president

Russian Federation

D.MEDVEDEV

Moscow Kremlin

The Federal Law on Insurance Contributions regulates such issues as the procedure and amount of depositing insurance funds into the Pension Fund of the Russian Federation, Social Insurance funds and compulsory health insurance. The provisions of this document establish the payment procedure and accounting of payers, their rights and obligations. Particular attention is paid to the size 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 a separate aspect of this issue:

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

The Federal Law on Additional Insurance Contributions 56-FZ for the funded part of the 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 for 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

The 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.

Law of the Russian Federation on employment in 2018

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Law on municipal long-service pension in 2018

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Federal Law on Labor Pensions in the Russian Federation 173-FZ

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Federal Law 400-FZ on insurance pensions, as amended 2018

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Law on civil service 79-FZ in the latest edition

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

edition for 2016.

1. During the 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 who meet the criteria specified in Article 346.2 of the Tax Code of the Russian Federation, for organizations of folk arts and 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 is provided by tax authorities 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 of 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 the functions of control and supervision of compliance with the legislation of the Russian Federation on taxes and fees, and Social Insurance Fund of the Russian Federation;

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

3) for payers of insurance premiums making payments and other rewards to individuals who are disabled people of group I, II or III - in relation to the specified payments and rewards, for public organizations of disabled people, for organizations whose authorized capital 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 the wages of disabled people in the wage fund is at least 25 percent, for institutions created to achieve educational, cultural, health, physical education, sports, scientific, information and other social purposes, as well as to provide legal and other assistance to disabled people, disabled children and their parents (other legal representatives), the only owners of whose property are public organizations of disabled people, with the exception of insurance premium payers engaged in the 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) -how), the exclusive rights to which belong to the founders (participants) (including jointly with other persons) of such business entities, participants of such economic partnerships - budgetary scientific institutions and autonomous scientific institutions or educational organizations of higher education that are budgetary institutions, autonomous institutions The register of accounting for notifications of 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 of information technology (except for organizations that 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 an industrial-production special economic zone zone), which recognize Russian organizations that develop and implement computer programs developed by them, databases on a tangible medium or in electronic form via communication channels, regardless of the type of contract and (or) providing services (performing work) for development, adaptation, modification 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 producing, publishing (broadcasting) and (or) publishing mass media (with the exception of media specializing in messages and materials of an advertising and (or) erotic nature ), including in electronic form, the main type of 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 the All-Russian Classifier of Types of Economic Activities) of which is:

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 of vehicles 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;
z.8) retail trade of 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 who make 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 the seaports of the Russian Federation, for the performance of labor duties of a crew member of the ship, - in relation to the specified payments and rewards; (Clause 9 as amended by Federal Law dated July 13, 2015 N 213-FZ)

10) for payers of insurance premiums paying a single tax on imputed income for certain types of 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 Federal Law dated 21 November 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 carry them out; (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 accordance with the constituent documents in the field of social services for citizens, scientific research and development, education, healthcare, culture and art (the activities of theaters, libraries, museums and archives) and mass sports (except for 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 the types of business activities 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 for this type of activity, 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 of funds in the form of subsidies and (or) budgetary allocations within the framework of targeted funding received from the federal budget, budgets of constituent entities of the Russian Federation, local budgets for production support and distribution of mass media accounts for the largest share in total income for the specified period. The amount of income is determined according to tax accounting data 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 clause 7 of part 1 of this article acquire the right to apply the insurance premium rates established by part 3.1 of this article from the month of their inclusion in the specified register.

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", 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 Compulsory Medical Insurance Fund	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 paragraph 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. 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 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. 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.

5.8. Monitoring compliance with the requirements established by clauses 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 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.

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 of higher professional education in accordance with the Federal Law of 22 August 1996 N 125-FZ "On higher and postgraduate professional education". The register of accounting for 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 for 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 clause 4 has been introduced and is stated in a new edition (clause 4 as amended by Federal Law dated July 2, 2013 N 185-FZ):

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 Medical 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 Medical 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 Medical 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 Medical 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 Medical 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 application (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;

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).

5.8. 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).

SOCIAL INSURANCE FUND OF THE RUSSIAN FEDERATION

Social Insurance Fund of the Russian Federation (hereinafter referred to as the Fund) in connection with amendments made to the Federal Law of July 24, 2009 N 212-FZ "On insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund and territorial compulsory health insurance funds" (hereinafter referred to as Law N 212-FZ) Federal laws dated 07.11.2011 N 305-FZ "On amendments to certain legislative acts of the Russian Federation in connection with the implementation of measures of state support for shipbuilding and shipping", dated 30.11. 2011 N 365-FZ "On amendments to the Federal Law "On Special Economic Zones in the Russian Federation" and certain legislative acts of the Russian Federation", dated December 3, 2011 N 379-FZ "On amendments to certain legislative acts of the Russian Federation on the establishment of tariffs of insurance contributions to state extra-budgetary funds" and other legislative acts that come into force on January 1, 2012, reports the following.

Regarding the taxation of insurance premiums on payments and other remuneration in favor of individuals

Article 7 of Law No. 212-FZ introduced a number of clarifications regarding the specifics of determining the object of taxation with insurance premiums for payments and other remuneration received by individuals under civil law contracts, which, taking into account Part 3 of Article 9 of Law No. 212-FZ, do not address issues levying insurance premiums for compulsory social insurance in case of temporary disability and in connection with maternity.

Regarding insurance premiums paid to the Fund, it is necessary to take into account that by Decree of the Government of the Russian Federation of November 24, 2011 N 974 “On the maximum value of the base for calculating insurance contributions to state extra-budgetary funds from January 1, 2012.” the maximum value of the base for calculating insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity has been indexed. The maximum amount of payments and other remuneration in favor of an individual for the billing period from which insurance premiums are calculated increased from 463 thousand rubles. up to 512 thousand rubles.

On the liability of policyholders for violation of the legislation of the Russian Federation on insurance premiums

In connection with the changes made to Article 46 of Law N 212-FZ, the fine for failure by the payer of insurance premiums to submit calculations for accrued and paid insurance premiums in Form 4-FSS (hereinafter referred to as the Calculation) within the deadline established by law is 5 percent of the amount of insurance premiums accrued payable for the last three months of the reporting (settlement) period, for each full or incomplete month from the date established for its submission, but not more than 30 percent of the specified amount and not less than 1,000 rubles.

Please note that the fine for failure by the payer to submit insurance premiums within the period established by law for the calculation in the specified amounts applies to offenses committed after January 1, 2012. In addition, it should be noted that from January 1, 2012, the specified fine is calculated from the amount of insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity accrued for payment, that is, without taking into account the costs incurred by the policyholder for the payment of compulsory insurance coverage for the specified type of compulsory social insurance.

Part 2 of Article 46 of Law No. 212-FZ introduced liability for insurers for failure to comply with the procedure for submitting the Calculation in electronic form in cases provided for by Law No. 212-FZ, in the form of a fine in the amount of 200 rubles.

In addition, liability is introduced for violation of the deadline for the payment of insurance premiums by the payer of information on opening and closing a bank account in the form of a fine in the amount of 5,000 rubles. (Article 46.1 of Law No. 212-FZ). Until January 1, 2012, payers of insurance premiums could only be held administratively liable for failure to report the specified information (Part 1, Article 15.33 of the Code of Administrative Offenses of the Russian Federation).

Also, from January 1, 2012, the fine for refusal or failure by the payer of insurance premiums to submit documents (copies of documents) required to monitor the correctness of calculation, completeness and timeliness of payment (transfer) of insurance premiums to the territorial body of the Fund was increased from 50 to 200 rub. for each document not submitted (Article 48 of Law No. 212-FZ).

It is necessary to take into account that, as with previously established violations of the legislation of the Russian Federation on insurance premiums, liability for which is provided for by Law N 212-FZ, holding policyholders liable for the listed violations is carried out based on the results of on-site and desk checks of the correctness of calculation by the territorial bodies of the Fund , completeness and timeliness of payment (transfer) of insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity.

On changes in methods of transmitting information and documents

Decisions on forced collection of arrears of contributions (penalties, fines) at the expense of funds in the payer’s accounts, adopted by the body monitoring the payment of insurance premiums in the event of non-payment (incomplete payment) of insurance premiums on time (Part 6 of Article 19 of Law No. 212-FZ);

Requirements for payment of arrears of insurance premiums, penalties and fines (Part 7, Article 22 of Law No. 212-FZ);

Inspection report (Part 4, Article 38 of Law No. 212-FZ);

Decisions to bring (refusal to bring) to justice for committing an offense (Part 13 of Article 39 of Law No. 212-FZ).

These documents can now be transferred to the head of the organization (authorized representative) or an individual (his legal or authorized representative) in one of three ways:

1) in person against signature;

2) by registered mail;

3) in electronic form via telecommunication channels (formats, procedures and conditions for sending a decision are established by the authorities monitoring the payment of insurance premiums).

Moreover, if these documents are sent by registered mail, they are considered received after six days from the date of sending the registered letter, regardless of the possibility or impossibility of delivering the documents to the policyholder or transferring them in another way indicating the date of its receipt.

Also, the territorial bodies of the Fund are given the right to send instructions to transfer the amounts of insurance contributions to the Fund’s budget to the bank in which accounts are opened for the payer of insurance contributions - an organization or an individual entrepreneur, in electronic form. The procedure for sending such an order electronically will be established by the Bank of Russia in agreement with the Pension Fund of the Russian Federation and the Fund (Part 7, Article 19 of Law No. 212-FZ).

In addition, the right of insurers has been established to provide to the bodies monitoring the payment of insurance premiums documents confirming the correctness of calculation and completeness of payment (transfer) of insurance premiums, requested documents, complaints about the act of the body monitoring the payment of insurance premiums, the action (inaction) of its official in the form electronic documents (clause 4, part 2, article 28, part 2, article 37, part 1, article 55 of Law N 212-FZ), as well as receive information in electronic form about the legislation of the Russian Federation on insurance premiums and adopted in compliance with regulatory legal acts, the procedure for calculating and paying insurance premiums, the rights and responsibilities of insurance premium payers, the powers of the bodies monitoring the payment of insurance premiums and their officials (clause 1, part 1, article 28 of Law No. 212-FZ). With regard to complaints, it is also established that when filing a complaint in the form of an electronic document, a decision based on the results of its consideration is prepared in the form of an electronic document and sent to the person who filed the complaint using information and telecommunication networks, access to which is not limited to a certain circle of persons, including a single portal state and municipal services, in a way that ensures confirmation of receipt of the decision (Part 5, Article 56 of Law No. 212-FZ).

On the interaction of the territorial bodies of the Fund with tax authorities

The right of the territorial bodies of the Fund to receive from tax authorities information on the registration of insurance premium payers in the Unified State Register of Legal Entities (hereinafter referred to as the Unified State Register of Legal Entities) and the Unified State Register of Individual Entrepreneurs, as well as information about taxpayers, including information constituting a tax secret, in order to perform functions the insurer in accordance with the legislation of the Russian Federation (clause 12, part 1, article 29 of Law No. 212-FZ).

In connection with the expansion of benefits for the payment of insurance premiums, the list of information that is submitted by tax authorities to the territorial bodies of the Fund has been expanded to verify compliance with the requirements that give the right to apply reduced tariffs, as well as the possibility of participation of tax authorities in on-site inspections carried out by authorities monitoring the payment of insurance premiums. part of the control over compliance with such requirements (Part 5 of Article 33 of Law No. 212-FZ).

For policyholders entitled to apply reduced rates of insurance premiums for compulsory social insurance in case of temporary disability and in connection with maternity

In accordance with the amendments made to Article 58 of Law No. 212-FZ, from January 1, 2012, the list of insurance premium payers entitled to apply reduced insurance premium rates has been expanded (amounts of insurance premium rates for compulsory social insurance in case of temporary disability and in connection with with maternity by category of insurance premium payers are given in Appendix No. 1).

Thus, the list of policyholders entitled to apply reduced rates, including those to the Fund, has been supplemented with the following categories of policyholders:

1. Organizations and individual entrepreneurs using the simplified taxation system (hereinafter referred to as the simplified taxation system), the main type of economic activity (classified in accordance with the All-Russian Classifier of Types of Economic Activities) (hereinafter referred to as OKVED) of which are (clause 8, part 1, article 58 of the Law N 212-ФЗ):

a) food production (OKVED code 15.1 - 15.8);

b) production of mineral waters and other non-alcoholic drinks (OKVED code 15.98);

c) textile and clothing production (OKVED code 17, 18);

d) production of leather, leather products and footwear production (OKVED code 19);

e) wood processing and production of wood products (OKVED code 20);

f) chemical production (OKVED code 24);

g) production of rubber and plastic products (OKVED code 25);

h) production of other non-metallic mineral products (OKVED code 26);

i) production of finished metal products (OKVED code 28);

j) production of machinery and equipment (OKVED code 29);

k) production of electrical equipment, electronic and optical equipment (OKVED code 30 - 33);

l) production of vehicles and equipment (OKVED code 34, 35);

m) furniture production (OKVED code 36.1);

o) production of sporting goods (OKVED code 36.4);

o) production of games and toys (OKVED code 36.5);

x) processing of secondary raw materials (OKVED code 37);

v) construction (OKVED code 45);

h) maintenance and repair of vehicles (OKVED code 50.2);

w) disposal of sewage, waste and similar activities (OKVED code 90);

y) transport and communications (OKVED code 60, 61, 62, 63, 64);

z) provision of personal services (OKVED code 93);

e) production of cellulose, wood pulp, paper, cardboard and products made from them (OKVED code 21);

y) production of musical instruments (OKVED code 36.3);

i) production of various products not included in other groups (OKVED code 36.6);

z.1) repair of household products and personal items (OKVED code 52.7);

z.2) real estate management (OKVED code 70.32);

z.3) activities related to the production, distribution and screening of films (OKVED code 92.1);

z.6) activities of botanical gardens, zoos and nature reserves (OKVED code 92.53);

z.7) activities related to the use of computer technology and information technology (OKVED code 72), with the exception of organizations and individual entrepreneurs specified in paragraphs 5 and 6 of part 1 of Article 58 of Law No. 212-FZ;

z.8) retail trade in pharmaceutical and medical goods, orthopedic products (OKVED code 52.31, 52.32);

z.9) production of bent steel profiles (OKVED code 27.33);

z.10) production of steel wire (OKVED code 27.34).

The corresponding type of economic activity 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 (hereinafter referred to as the Tax Code of the Russian Federation). At the same time, recognition of the corresponding type of economic activity as the main one based on the amount of income is carried out regardless of what type of activity of the organization is indicated in the Unified State Register of Legal Entities as the main one.

If, at the end of the reporting (calculation) period, the main type of economic activity of an organization or individual entrepreneur 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 reduced rates of insurance premiums established by parts 3.2 and (or) 3.4 of Article 58 of Law N 212-FZ 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 Fund’s budget.

In addition, it is necessary to take into account that an organization applying the simplified tax system, the main type of economic activity of which is the type of activity specified in paragraph 8 of part 1 of article 58 of Law N 212-FZ, transferred to the payment of a single tax on imputed income for certain types of activities (hereinafter - UTII), when calculating insurance contributions to the Fund in 2012, if the above condition on the share of income for this type of activity is met, the Company also has the right to apply a reduced rate of insurance contributions.

The main type of economic activity must be confirmed by the payer of insurance premiums by submitting it to the territorial body of the Settlement Fund, the form of which, in order to bring it into compliance with the legislation, is currently being amended in the prescribed manner, allowing the specified category of payers, which include organizations and individual entrepreneurs, those using the simplified tax system, indicate the share of income from the sale of products and (or) services provided for the main type of activity in the total amount of income.

2. Payers of insurance premiums who make payments and other remunerations to crew members of ships registered in the Russian International Register of Ships for the performance of labor duties of a crew member of a ship - in relation to the specified payments and remunerations (clause 9, part 1, article 58 of Law No. 212 -FZ).

In accordance with the Merchant Shipping Code of the Russian Federation (hereinafter referred to as the Code), the crew of a ship includes the captain of the ship, other officers of the ship and the ship's crew.

The procedure for hiring ship crew members, their rights and obligations, working conditions and remuneration, as well as the procedure and grounds for their dismissal are determined by the labor legislation of the Russian Federation, the Code, charters of service on ships and charters on discipline, general and sectoral tariff agreements, collective agreements and labor contracts.

The rules for registering ships and rights to them in seaports were approved by Order of the Ministry of Transport of Russia dated December 9, 2010 N 277 (hereinafter referred to as the Rules), according to which registration of ships and rights to them in the Russian International Register of Ships is carried out in one of the seaports of the Russian Federation, a list of which approved by Order of the Government of the Russian Federation dated April 25, 2006 N 583-r, at the choice of the owner or charterer of a foreign vessel chartered under a bareboat charter.

In accordance with the Rules, the date of registration of ships and rights to them is the day the corresponding entries are made in the Russian International Register of Ships.

Vessel registers are open to any persons interested in obtaining the information contained therein. Interested parties have the right to receive a properly executed extract from the court registers.

The Russian International Register of Ships registers ships that are used for the international transportation of goods, passengers and their luggage, as well as for the provision of other services related to the said transportation. The use of ships for the international transport of goods, passengers and their luggage also includes the leasing of ships for the provision of such services. The Russian International Register of Ships, maintained by the captain of the corresponding seaport, is part of the unified Russian International Register of Ships.

Registration of ships in the Russian International Register of Ships is subject to annual confirmation. When registering a vessel and rights to it and upon confirmation of registration, the body carrying out registration issues a certificate of registration of the vessel (confirmation of registration of the vessel) in the Russian International Register of Ships (Appendix No. 6 to the Rules).

Order of the Government of the Russian Federation dated April 25, 2006 N 583-r approved the list of seaports whose captains register ships in the Russian International Register of Ships, which includes Arkhangelsk, Astrakhan, Vladivostok, Kaliningrad, Korsakov, Murmansk, Nakhodka, Novorossiysk, St. Petersburg , Taganrog, Tuapse, Kholmsk.

A document confirming the legality of the use of a reduced tariff by this category of insurers is a certificate of registration of the vessel in the Russian International Register of Ships.

3. Pharmacy organizations recognized as such in accordance with the Federal Law of April 12, 2010 N 61-FZ “On the Circulation of Medicines” (hereinafter referred to as Law N 61-FZ) and paying UTII, as well as individual entrepreneurs with a license for pharmaceutical activities and paying UTII in relation to payments and rewards made to individuals in connection with the implementation of pharmaceutical activities (clause 10, part 1, article 58 of Law N 212-FZ).

Paragraph 33 of Article 4 of Law No. 61-FZ defines that pharmaceutical activities are activities that include wholesale trade in medicines, their storage, transportation and (or) retail trade in medicines, their dispensing, storage, transportation, and manufacturing of medicines.

According to paragraph 35 of Article 4 of Law No. 61-FZ, a pharmacy organization is an organization, a structural unit of a medical organization that carries out retail trade in medicines, storage, manufacture and dispensing of medicines for medical use in accordance with the requirements of this law.

On the basis of Part 1 of Article 55 of Law N 61-FZ, retail trade in medicinal products in quantities necessary to carry out medical (paramedic) prescriptions or prescriptions of specialists in the field of veterinary medicine is carried out not only by pharmacy organizations, but also by individual entrepreneurs who have a license for pharmaceutical activities.

Part 1 of Article 55 of Law No. 61-FZ distinguishes between an individual entrepreneur and a pharmacy organization as subjects of relations in the retail trade of medicines; therefore, an individual entrepreneur has the right to carry out retail trade in medicines independently, without the participation of pharmacy institutions or organizations.

In accordance with the provisions of Article 5 of Law No. 61-FZ, the powers of federal executive authorities in the circulation of medicines include, inter alia, licensing the production of medicines and pharmaceutical activities in accordance with the legislation of the Russian Federation.

In accordance with Federal Law No. 99-FZ dated 04.05.2011 “On licensing of certain types of activities” (hereinafter referred to as Law No. 99-FZ), certain types of activities are subject to licensing, including pharmaceutical activities.

Decree of the Government of the Russian Federation dated December 22, 2011 N 1081 “On licensing of pharmaceutical activities” (hereinafter referred to as Resolution N 1081) approved the Regulations on licensing of pharmaceutical activities (hereinafter referred to as the Regulations), established the procedure for licensing pharmaceutical activities carried out by legal entities, including pharmacies organizations and individual entrepreneurs.

The consolidated register of licenses is maintained by the Federal Service for Surveillance in Healthcare and Social Development.

In accordance with this resolution, pharmaceutical activities include the following works and services.

I. In the field of circulation of medicines for medical use

Wholesale trade of medicines for medical use

Storage of medicines for medical use

Storage of drugs for medical use

Transportation of medicines for medical use

Retail trade of medicinal products for medical use

Dispensing of medicinal products for medical use

Manufacturing of medicinal products for medical use

II. In the field of circulation of medicines for veterinary use

Wholesale trade of medicines for veterinary use

Storage of medicines for veterinary use

Storage of drugs for veterinary use

Transportation of medicines for veterinary use

Transportation of drugs for veterinary use

Retail trade of medicinal products for veterinary use

Dispensing of medicinal products for veterinary use

Production of medicinal products for veterinary use.

4. Non-profit organizations (with the exception of state (municipal) institutions), registered in the manner established by the legislation of the Russian Federation, applying the simplified tax system and carrying out activities in accordance with the constituent documents in the field of social services for the population, scientific research and development, education, healthcare, culture and art (activities of theaters, libraries, museums and archives) and mass sports (with the exception of professional) (clause 11, part 1, article 58 of Law No. 212-FZ).

Part 5.1 of Article 58 of Law No. 212-FZ establishes the conditions for the application of reduced tariffs by such payers.

Mandatory condition: based on the results of the year preceding the year of the organization’s transition to paying insurance premiums at reduced rates, at least 70% of the amount of all income for the specified period must be in aggregate the following types of income:

2) income in the form of grants received for carrying out activities in accordance with paragraph 11 of part 1 of Article 58 of Law N 212-FZ 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”, “ya4” - “ya6” of paragraph 11 of part 1 of article 58 of Law No. 212-FZ, namely:

p) scientific research and development (OKVED code 73);

c) education (OKVED code 80);

r) healthcare and provision of social services (OKVED code 85);

s) activities of sports facilities (OKVED code 92.61);

t) other activities in the field of sports (OKVED code 92.62);

z.4) activities of libraries, archives, club-type institutions (except for the activities of clubs) (OKVED code 92.51);

z.5) activities of museums and protection of historical sites and buildings (OKVED code 92.52);

z.6) activities of botanical gardens, zoos and nature reserves (OKVED code 92.53).

Part 5.2 of Article 58 of Law N 212-FZ establishes that non-profit organizations determine the amount of income according to tax accounting data in accordance with Article 346.15 of the Tax Code of the Russian Federation, taking into account the requirements of Part 5.1 of the same article.

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 must monitor the compliance of the activities of a non-profit organization (including a charitable organization) with the goals stipulated by its constituent documents. dated January 12, 1996 N 7-FZ “On Non-Profit Organizations”, which is currently the Ministry of Justice of Russia.

Information about 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 as a result of control, must be provided to the Foundation in electronic form by the Ministry of Justice of Russia in the manner prescribed by the agreement on information exchange.

Monitoring compliance with the conditions established by clause 11 of part 1 and part 5.1 of Article 58 of Law N 212-FZ is carried out, including on the basis of the Calculation submitted by non-profit organizations in accordance with Article 15 of Law N 212-FZ, after entering the Calculation into the approved form relevant changes.

In accordance with the provisions of Part 5.3 of Article 58 of Law N 212-FZ, if at the end of the billing period in relation to it, a non-profit organization does not fulfill the conditions established by paragraph 11 of Part 1 and Part 5.1 of this article, then it will lose the right to apply reduced tariffs from the beginning of the period in which such a discrepancy has occurred. When determining the amount of income of an organization for verification, targeted revenues and grants received and not used based on the results of previous billing periods are taken into account.

5. Charitable organizations registered in the manner prescribed by the legislation of the Russian Federation and applying the simplified tax system (Clause 12, Part 1, Article 58 of Law No. 212-FZ).

Please note that if they lose the right to apply a reduced tariff, organizations and individual entrepreneurs specified in subparagraphs 8, 10 - 12 of part 1 of Article 58 of Law N 212-FZ must recalculate insurance premiums at the generally established tariff from the beginning of the period in which non-compliance with the established conditions.

In addition, clarifications and additions have been made in relation to certain categories of policyholders entitled to apply reduced tariffs in 2010 - 2017, namely:

1) The requirements that organizations operating in the field of information technology (hereinafter referred to as IT companies) must meet in order to apply reduced insurance premium rates have been changed.

According to the changes made to paragraphs 3 of parts 2.1 and 2.2 of Article 57 of Law N 212-FZ, the average number of employees for nine months of the year preceding the year of the IT company’s transition to a reduced tariff, which is one of the conditions for the application of reduced tariffs, from 2012 should be at least 30 people. In previous billing periods, this value was 50 people.

In paragraph 6 of part 1 of Article 58 of Law N 212-FZ, it is clarified that only IT companies that develop and implement computer programs specifically developed by them have the right to apply reduced insurance premium rates.

Article 58 of Law 212-FZ is supplemented by a norm according to which, if at the end of the reporting (settlement) period in relation to it at least one condition established by part 2.1 or part 2.2 of Article 57 of Law N 212-FZ is not met, as well as in case of deprivation state accreditation, the IT company is deprived of the right to apply reduced tariffs from the beginning of the period in which such a discrepancy was made and/or state accreditation was canceled (Part 5 of Article 58 of Law No. 212-FZ).

Monitoring compliance with the requirements established by clause 2 of part 2.1 and clause 2 of part 2.2 of Article 57 of Law 212-FZ is carried out, including on the basis of the Calculation provided by organizations operating in the field of information technology, in accordance with Article 15 of Law No. 212-FZ Federal Law.

2) Organizations and individual entrepreneurs who have entered into agreements with the management bodies of special economic zones on the implementation of technology-innovative activities and make payments to individuals persons working in a technology-innovation special economic zone or industrial-production special economic zone, as well as organizations and individual entrepreneurs who have entered into agreements on the implementation of tourism and recreational activities and making payments to individuals working in tourist and recreational special economic zones united by the decision Government of the Russian Federation into the cluster.

Federal Law dated November 30, 2011 N 365-FZ "On Amendments to the Federal Law "On Special Economic Zones in the Russian Federation" and certain legislative acts of the Russian Federation" amended the Federal Law dated July 22, 2005 N 116-FZ "On Special Economic Zones" zones in the Russian Federation" (hereinafter referred to as Law No. 116-FZ), aimed at improving the rules for the creation and functioning of special economic zones in Russia.

Law N 116-FZ determines that special economic zones are created for the purpose of developing manufacturing sectors of the economy, high-tech sectors of the economy, developing tourism, the health resort sector, port and transport infrastructure, developing technologies and commercializing their results, and producing new types of products. The list of existing special economic zones is presented for reference in Appendix No. 2.

Special economic zones of one type or several types, in order to ensure the specified purposes of their creation, can be combined by decision of the Government of the Russian Federation into a cluster - a set of special economic zones of one type or several types, which is determined by the Government of the Russian Federation and which is managed by one management company.

According to Part 1.2 of Article 6 of Law No. 116-FZ, the decision to create a special economic zone is made by the Government of the Russian Federation based on the criteria for creating a special economic zone approved by the Government of the Russian Federation.

Article 9 of Law N 116-FZ determines that a resident of an industrial-production special economic zone is a commercial organization, with the exception of a unitary enterprise, registered in accordance with the legislation of the Russian Federation on the territory of the municipality within the boundaries of which the special economic zone is located, and which has entered into an agreement with the authorities management of special economic zones, an agreement on the implementation of industrial-production activities or logistics activities or an agreement on the implementation of technology-innovation activities in an industrial-production special economic zone in the manner and under the conditions provided for by this law.

A resident of a technology-innovative special economic zone is an individual entrepreneur or commercial organization, with the exception of a unitary enterprise, registered in accordance with the legislation of the Russian Federation on the territory of the municipality within the boundaries of which the special economic zone is located, and which have concluded an agreement on the implementation of technical and innovation activities.

Residents of a tourist and recreational special economic zone are recognized as an individual entrepreneur, a commercial organization (with the exception of a unitary enterprise), registered in accordance with the legislation of the Russian Federation on the territory of the municipal entity within the boundaries of which the special economic zone is located (on the territory of one of the municipalities, if the tourist recreational special economic zone is located on the territories of several municipalities), and have concluded an agreement with the management bodies of special economic zones on the implementation of tourist and recreational activities in the manner and under the conditions provided for by Law No. 116-FZ.

The management bodies of special economic zones issue the resident of the special economic zone a certificate certifying the registration of the person as a resident of the special economic zone (Part 5 of Article 9 of Law No. 116-FZ).

Taking into account the above, this group of insurers includes organizations and individual entrepreneurs who:

Are a resident of an industrial-production, technology-innovation or tourist-recreational special economic zone;

They make payments to individuals working in special economic zones.

V.G. SOLOMENIKOVA

Total: The provisions of Federal Law dated July 24, 2009 N 212-FZ, which changed from January 1, 2012, were clarified.

Question asked in 2012.

You need to know this by heart!

Individual entrepreneur registration

Registration of individual entrepreneurs is carried out only at the place of permanent residence (registration).

An individual entrepreneur can work anywhere in the Russian Federation.

An individual entrepreneur can apply for a job himself, but there is absolutely no point in doing so. An individual entrepreneur can freely dispose of income.

simplified tax system

The simplified tax system declaration indicates only ACCRUED amounts of tax. Payments and fines are not specified

The simplified tax system uses the cash method of income recognition. Thus, income is what actually went to the cash register and to the account.

You can reduce the simplified tax system tax with social payments, but no more than 50% (until 2012).

Example: tax base - 100,000 rubles, tax - 6,000 rubles, social payments (PFR, Compulsory Medical Insurance Fund, Social Insurance Fund) - 20,000 rubles. We reduce the tax by only 3,000. The final tax is 3,000 rubles.

Example: tax base - 1,000,000 rubles, tax - 60,000 rubles, social payments (PFR, Compulsory Medical Insurance Fund, Social Insurance Fund) - 20,000 rubles. We reduce the tax by all 20,000. The final tax is 40,000 rubles.

Example for individual entrepreneurs without NR since 2012: tax base - 100,000 rubles, tax - 6,000 rubles, social payments (PFR, Compulsory Medical Insurance Fund, Social Insurance Fund) - 20,000 rubles. We reduce the tax by only 6,000. The final tax is 0 rubles.

UTII

UTII is submitted and paid to the tax office at the place of business

They become registered on UTII within five days AFTER the start of activity

You can reduce the UTII tax, as well as the simplified tax system (see above) with social payments, but not more than 50%. It is then better to pay quarterly payments.

It is possible to combine UTII and simplified tax system.

Pension Fund

The individual entrepreneur pays insurance premiums for himself as he wants (every month, quarter, once a year). Submits RSV-2 calculations once a year before March 1.

1. The object of taxation of insurance premiums for payers of insurance premiums specified in subparagraphs “a” and “b” of paragraph 1 of part 1 of this Federal Law are payments and other remunerations accrued by payers of insurance premiums in favor of individuals within the framework of labor relations and civil relations. legal agreements, the subject of which is the performance of work, the provision of services, under copyright contracts, in favor of the authors of works under agreements on the alienation of the exclusive right to works of science, literature, art, publishing license agreements, license agreements on granting the right to use works of science, literature, art, including remunerations accrued by organizations for managing rights on a collective basis in favor of authors of works under agreements concluded with users (with the exception of remunerations paid to persons specified in paragraph 2 of part 1 of this Federal Law). The object of taxation of insurance premiums for payers of insurance premiums specified in subparagraph "a" of paragraph 1 of part 1 of this Federal Law also includes payments and other remunerations accrued in favor of individuals subject to compulsory social insurance in accordance with federal laws on specific types of compulsory social insurance. insurance.

2. The object of taxation of insurance premiums for payers of insurance premiums specified in subparagraph "c" of paragraph 1 of part 1 of this Federal Law is recognized as payments and other remuneration under employment contracts and civil contracts, the subject of which is the performance of work, the provision of services paid by payers insurance premiums in favor of individuals (except for remunerations paid to persons specified in paragraph 2 of part 1 of this Federal Law).

4. Payments and other remunerations accrued in favor of individuals who are foreign citizens and stateless persons under employment contracts concluded with a Russian organization for work are not recognized as an object of taxation for payers of insurance premiums specified in paragraph 1 of part 1 of this Federal Law in its separate division located outside the territory of the Russian Federation, payments and other remuneration accrued in favor of individuals who are foreign citizens and stateless persons in connection with their activities outside the territory of the Russian Federation within the framework of concluded civil contracts , the subject of which is the performance of work, the provision of services.

5. Payments made to volunteers as part of the execution of civil contracts concluded in accordance with Article 7.1 of the Federal Law of August 11, 1995 N 135-FZ “On Charitable Activities and Charitable Organizations” to reimburse the expenses of volunteers are not subject to insurance premiums. , with the exception of food expenses in an amount exceeding the daily allowance provided for in paragraph 3 of Article 217 of the Tax Code of the Russian Federation.

6. Payments made to volunteers within the framework of civil contracts concluded in accordance with paragraph 4 of part 2 of the Federal Law of December 1, 2007 N 310-FZ “On the organization and holding of the XXII Olympic Winter Games and XI Paralympic Winter Games 2014 in the city of Sochi, the development of the city of Sochi as a mountain climatic resort and amendments to certain legislative acts of the Russian Federation", to reimburse the expenses of volunteers associated with the execution of these agreements, in the form of payment for the costs of processing and issuing visas, invitations and other similar documents, the cost of travel, accommodation, meals, training, communication services, transport support, linguistic support, souvenirs containing the symbols of the XXII Olympic Winter Games and the XI Paralympic Winter Games of 2014 in the city of Sochi, as well as the amount of insurance premiums (insurance contributions ) under insurance contracts in favor of these persons, including the types of insurance established by the agreement concluded by the International Olympic Committee with the Russian Olympic Committee and the city of Sochi for the holding of the XXII Olympic Winter Games and XI Paralympic Winter Games in 2014 in the city of Sochi.

8. Payments made to foreign citizens and stateless persons under employment contracts or civil contracts concluded with FIFA (Federation Internationale de Football Association), FIFA subsidiaries, the Organizing Committee "Russia-2018" do not apply to the object of taxation of insurance premiums ", subsidiaries of the Organizing Committee "Russia-2018" and the subject of which are the performance of work, provision of services, as well as payments made to volunteers under civil contracts concluded with FIFA, subsidiaries of FIFA, the Organizing Committee "Russia-2018" and whose subject of activity is participation in events provided for by the Federal Law “On the preparation and holding in the Russian Federation of the 2018 FIFA World Cup, the 2017 FIFA Confederations Cup and amendments to certain legislative acts of the Russian Federation”, to reimburse the expenses of volunteers in connection with execution of the specified agreements in the form of payment of expenses for registration and issuance of visas, invitations and similar documents, payment of travel costs, accommodation, meals, sports equipment, training, communication services, transport support, linguistic support, souvenirs containing the symbols of the FIFA World Cup 2018, FIFA Confederations Cup 2017, held in the Russian Federation.

9. Payments and other remunerations made in favor of foreign citizens and stateless persons who are participants and members of the jury of the XV International Competition named after P.I. are not recognized as subject to insurance premiums. Tchaikovsky.

The provisions of Article 7 of Law No. 212-FZ are used in the following articles:

The basis for calculating insurance premiums for payers of insurance premiums making payments and other benefits 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 the billing period in favor of individuals, with the exception of the amounts specified in Article 9 of this Federal Law.