2013 g. set a fixed size of premiums on the OPS and ISOS

December 3, 2012 year adopted Federal Act No. 243-FZ "on amendments to certain legislative acts of the Russian Federation on the issues of mandatory pension insurance, which makes changes and additions to the Federal Act of 24.07.2009 g. # 212-ФЗ "about insurance premiums to the Pension Fund of the Russian Federation, the social insurance fund of the Russian Federation, the Federal compulsory medical insurance fund" (hereinafter referred to as Act No. 212-FZ).

According to the amendments, 2013. payers of insurance premiums, do not produce payments and other remuneration paid to individuals relevant insurance contributions into the Pension Fund of the Russian Federation and the Federal compulsory medical insurance fund in fixed sizes (part 1 of article 14 of Act No. 212-FZ).

Fixed the amount of the premium for compulsory pension insurance is defined as the product of twice the minimum wage established by federal law at the beginning of the financial year for which the premiums are paid, and the tariff of premiums in the Pension Fund of the Russian Federation increased in 12 times (paragraph 1.1 of part 1 of article 14 of Act No. 212-FZ).

Fixed the amount of the premium for compulsory health insurance is defined as the product of the minimum wage established by federal law at the beginning of the financial year for which the premiums are paid, and the tariff of premiums in the Federal compulsory medical insurance fund increased in 12 times (paragraph 1.2 of part 1 of article 14 of Act No. 212-FZ).

In accordance with federal law No. 232/2012-FZ "on amending article 1 of the Federal law on the minimum wage" minimum wage, 2013. makes 5 205 rubles.

Under part 2 of article 12 of Act No. 212-FZ in 2013 g. insurance contribution rates are as follows:

Pension Fund of the Russian Federation-26%

-The Federal compulsory medical insurance fund-5.1%.

Thus, in the year 2013 the amount of premiums payable in fixed amount of the insurance premium is:

-in the Pension Fund of the Russian Federation-5205 * 2 * 26% * 12 = 32 479.20 rub.

-the Federal compulsory medical insurance fund-5205 * 5.1% * 12 = 3 185.46 rub.

The total amount of premiums for such taxpayers will amount to 664.66 35 USD.

Insurance premiums shall be paid not later than the payment period is December 31 of the current calendar year, unless otherwise provided by the part of article 8 of law No. 16-FZ 212.

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