In accordance with the Federal law of 14.12.2015 g. # 376-FZ «on amendments to article 1 of the Federal law on the minimum wage "minimum wage at 01.01.2016 g. makes 6 204 ruble.
Thus, for payers of insurance contributions for compulsory pension and health insurance, not paying and other rewards to individuals, in 2016g. the amount of premiums payable to the Federal compulsory medical insurance fund in the fixed amount is 3 796.85 rub. (6 204 x 5.1% x 12).
The amount of the premium for compulsory pension insurance in 2016 year is determined in the following order:
If the amount of insurance contribution payer income for the accounting period does not exceed 300 000000 rubles-the amount of premiums payable to the Pension Fund of the Russian Federation in the fixed amount is 19 356.48 rub. (6 204 x 12% x 26).
Premiums for compulsory pension insurance and compulsory medical insurance in fixed amount, calculated on the amount of insurance contribution payer income not exceeding 300 000000 rubles per billing period, are paid before December 31 of the current calendar year.
If the income of insurance contribution payer for the billing period exceeds 300 rubles 000000-fixed insurance premiums 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 Pension Fund of the Russian Federation, magnified 12 times, plus 1.0 percent on the amount of income insurance payer in excess of 300 000000 rubles per billing period.
With this amount of insurance contributions cannot be more than the size, defined as the product of eight 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, magnified 12 times (6 204 x 8 x 26% x 12 = 851.84 154 USD).
Insurance premiums, calculated on the amount of insurance contribution payer income exceeding 300 000000 rubles per billing period, shall be paid no later than 1 April of the year following the settlement period has expired.
Information on the amount of insurance contribution payer income RPF authorities receive from tax authorities. In case if the payer's income information is not present in the non-payer required reporting to tax authorities, insurance premiums for compulsory pension insurance, 2016. recovered bodies of RPF in maximum size-154 851.84 roubles in accordance with paragraph 11 of article 14 of Act No. 212-FZ.
Please note that in accordance with h. 5.1 calendar. 8 the Federal law dated July 24, 2009 No. 212-FZ limit value basis of assessment premiums into the social insurance fund and the Pension Fund of the Russian Federation is, in respect of each natural person an amount not exceeding 796 000000 rubles on an accrual basis with the 01.01.2016 g.
With 01.04.2016 g. monthly reports will be introduced for personalized accounting of working citizens.
We would like to remind you that with 01.01.2016 g. changes in budget classification codes. Get information about CSC can be in UPFR rooms 302, 303, 305 or on the Internet site of the FIU