CEE information bulletin in order and term of payment of insurance contributions payers, contributing for themselves.

Question: the year 2010 is coming to an end, legal persons are issued quarterly in FIU Management calculations assessed and paid insurance contributions for compulsory pension insurance and compulsory medical insurance, as will be the control over correctness of calculation and payment of premiums the payers, contributing for themselves?

Answer: premiums are Payers to Manage FIU calculation of unpaid and paid insurance contributions (form RSV-2) before 1 March of the calendar year following the previous settlement period. For the 2010 year form RSV-2 should be delivered before March 1, 2011 year.

Q: who calculates the amounts of payments and in what time frame they are paying?

Answer: premiums are calculated and paid premium payers separately to the Pension Fund of the Russian Federation, the Federal compulsory medical insurance fund and the territorial compulsory medical insurance.

Calculation of the sums required payments payable during the accounting period the payers of insurance contributions is made independently based on the size of the insurance premiums payable during the accounting period.

Mandatory payments paid insurance contributions payers not later than the thirty-first of December of the current calendar year. In practice, the sooner will be made for the payment of insurance premiums, the more successful is the calculation of unpaid and paid insurance contributions.

Payment of insurance premiums individual billing documents sent to the Pension Fund of the Russian Federation, the Federal compulsory medical insurance fund and the territorial compulsory medical insurance fund in the relevant codes of budget classification and accounts of the federal Treasury.

In accordance with the provisions of Federal Act No. 212-FZ obligation to pay insurance premiums will not be executed if the payer insurance premiums improperly stated in a payment document numbers of the federal Treasury, CSC, the name of the beneficiary bank.

Question: what category of taxpayers from 01.01.2010. carries out the payment of insurance premiums on the basis of the cost of insurance?

Answer: January 1, 2010 year in accordance with article 12 of the Federal law dated July 24, 2009, no. 212-FZ, individual entrepreneurs, lawyers, private investigators, notaries, engaged in private practice, as well as heads of peasant (farm) holdings for himself and for each Member of the peasant (or farmer's) farming operation shall pay insurance premiums in an amount to be determined on the basis of the cost of the insurance year.

Question: How do you determine the amount of premiums on the basis of the cost of insurance?

Answer: the cost of the insurance year is defined as the product of the minimum wage and tariff of premiums to the corresponding State extrabudgetary fund increased in 12 times. In accordance with article 57 of the specified federal law, the rate of the insurance premium to the FIU on the 2010 year is set at 20%, the Federal compulsory medical insurance fund-1.1% in the territorial compulsory medical insurance fund-2.0%. In accordance with article 1 of the Federal law dated June 19, 2000 No. 82-FZ "on minimum wage" with January 1, 2009 year minimum wage set at 4330 roubles a month. To calculate the income premiums in the RPF 2010 year the price of the insurance year is made in the amount of ruble in FFOMS 10392-572 rubles, in TFOMS-1039 rubles.

For persons born in 1967 and younger 7274 rouble premiums to the FIU in the amount determined by the value of the insurance year shall be devoted to funding the insurance part of the labour pension and 3118 rubles to finance the funded part of the labour pension. For persons born in 1966 or over the financing of the insurance part of the pension shall be sent to the full amount of the premiums to the FIU, namely 10392 ruble.

Question: where can I find the details of the account of the federal Treasury and insurance contributions budget classification codes?

Answer: the budget classification codes (CSC) and the federal Treasury account details, you can find out by contacting the Office of RPF in Pavlovsk area at: art. Pavlovskaya str. Bitter 292, 3 floor, 302.305 cabinets.

Question: If the individual wished to discontinue business activities until the end of the accounting period?

Answer: in the case of termination of activity as an individual businessman until the end of the current period of insurance contributions payers must, before the date of filing in the No. 3 on FNS MFI Krasnodar region to declare an end to the alleged activities to report to the FIU in the management calculation of unpaid and paid insurance contributions for the period from the beginning of the billing period on the day of submission of the application, inclusive.

Question: what are the penalties for failure to submit would be applied in calculating the deadline assessed and paid insurance contributions, as well as undisciplined payers for non-payment or incomplete payment of insurance contributions?

Answer: the failure of insurance contribution payer within the prescribed time limit calculation of unpaid and paid insurance contributions in UPFR leads to the recovery of a fine of 5% of the amount of premiums payable (surcharge) on the basis of this calculation for each complete or incomplete month starting from the day set for his views, but not more than 30 per cent of that amount and not less than 100 roubles.

Failure to provide insurance payer calculation of unpaid and paid insurance contributions in UPFR for more than 180 calendar days after the date of the submission of this calculation involves the recovery of a fine of 30 per cent of the amount of the premiums payable on the basis of this calculation, and 10 per cent of the amount of the premiums payable on the basis of this calculation for each complete or incomplete month starting with 181st calendar day but not less than 1000 rubles.

Non-payment or incomplete payment of the amounts of the premiums as a result of the underestimation of the base for the calculation of premiums, an incorrect calculation of premiums or other unlawful actions (omissions) insurance contribution payers involves collecting a fine of 20 percent of the amount of the premiums.

Question: what other owner responsibilities failure entails the application of the penalty?

Answer: entrepreneurs in the place of residence shall be obliged to report in writing to the Office of the FIU within seven days from the date of opening (closing) bank accounts used in the entrepreneurial activity, as well as inform in writing within three days from the date of adoption of the decision to terminate an individual activity as an individual businessman.

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