Question: what changes in the 2011 year relate to the payers of insurance premiums, pay premiums for compulsory pension and health insurance, on the basis of the cost of insurance?
Answer: in accordance with article 57 of the specified federal law, the rate of the insurance premium to the FIU in the 2011 year is fixed at 26%, the Federal compulsory medical insurance fund-3.1% 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 2011 year cost insurance years shall be taken in the amount of rubles in FFOMS 13510-1611, TFOMS-1039 rubles.
For persons born in 1967 and younger 10392 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 13510 rubles.
In case of termination of activity as an individual businessman until the end of the billing period, payers of insurance contributions must:
-before the date of submission of the registration authority the application for State registration of termination of an individual activity as an individual businessman to provide calculation of unpaid and paid insurance contributions for the period from the beginning of the billing period on the day of the presentation of the calculation including;
–in dvenadcatidnevnyj the date of State registration of termination of an individual activity as an individual businessman submit to Manage FIU calculation of unpaid and paid insurance contributions for the period from the beginning of the billing period on the date of State registration of termination of an individual as an individual entrepreneur's activities, inclusive.
Please note that the payment of premiums, calculated on the basis of the submitted calculations shall be made no later than 15 calendar days from the date of the calculation.
In the absence of insurance contribution payer calculation period of insurance contributions is considered to be occurring on the expiration of 30 calendar days from the date of State registration of termination of an individual activity as an individual businessman.
Question: has changed the deadline for the submission of reports in UPFR insurance payers pay premiums based on the insured value of the year?
Answer: the deadline for submission of reports has not changed for this category of insurance contribution payers. We would like to remind you that until March 1, 2011 year must submit together calculations on insurance contributions to the FIU, STIPULATES and TFOMS and information for personalized accounting for 2010 year.
Question: what are the changes from the payers paying insurance premiums, and other remuneration of individuals?
Answer: 2011 year changed insurance contribution rates for compulsory pension insurance.
In 2011 year by law rate of insurance contributions had risen to 34%. Of these, 26% of employers will pay to the Pension Fund of the Russian Federation, 2.9% in social insurance fund of the Russian Federation, 3.1% and 2% in the Federal and territorial compulsory medical insurance accordingly
In addition, indexed and taxable base insurance premiums for each employee, i.e. the limit of the annual earnings from which insurance contributions were paid. He grew up with 415 thousand rubles to 463 thousand rubles.
From January 1, 2011 year benefits are additionally provided for 36 economic activities, organizations and individual entrepreneurs, which is on the simplified system of taxation. Among them: food production, production of mineral waters and soft drinks, textiles and textile products, leather products and footwear manufacture of wood and wood products, machinery and equipment, manufacture of furniture, sporting goods and toys, research and development, education, health and social services, sports activities and a number of others. Tariff of premiums to the FIU for companies operating in these sectors in 2011-2012 biennium. will amount to 18%, in Federal-MHIF 3, 1%, 2 territorial-MHIF, 0%.
A mandatory condition for the application of preferential rates: the share of income from sales of products and services rendered by the form of the list shall not be less than 70% of the total income from sales of products and services. The order and the form of the acknowledgement of the principal activity is approved by the Ministry of health and social development.
This year will remain low tariff for compulsory pension insurance at the rate of 16%, for compulsory health insurance in Federal-MHIF 1.1%,-1.2 territorial MHIF% for agricultural producers and organizations and individual entrepreneurs, applying a single agricultural tax.
Tariffs are applied in accordance with the mode of taxation, which is the payer of insurance premiums.
From January 1, 2011, came into force the amendments to the law on insurance premiums. Insurance contribution payers must still pass two statements in the Commons: the Russian Federation Pension Fund and social insurance fund of the Russian Federation, but the timing and composition of accountability have become different.
Reporting to the FIU now should be no later than the 15th day of the second calendar month following the reporting period (quarter, half year, nine months and the calendar year). Thus, the latest dates of deposit reporting in 2011 become the year 15 February, 16 may, August 15 and November 15.
With the year 2011 quarterly calculations simultaneously have to take on insurance contributions to the FIU, STIPULATES and TFOMS and personalized information. We remind that in 2010 year such information be submitted semi-annually, in 2009 year and earlier-once a year.