From January 1, 2012 year, changes come into force, amendments to the law on insurance premiums. Changes were made in the first place, the rate of insurance contributions, as well as preferential categories of employers eligible for reduced tariff of premiums.
We remind that this year the total rate of insurance contributions is 34%. Of these, 26% of employers 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, respectively.
Starting next year, the rate of insurance contributions to the FIU for employers is reduced from 26% to 22%. In doing so, it will be indexed and the taxable base insurance premiums for each employee, i.e. the limit of the annual earnings from which insurance contributions were paid. He grows up with 463 to 512 rubles. The insurance premium rate is also above the limit value basis of assessment premiums at a rate of 10%.
Tariff of the insurance contributions the Federal compulsory medical insurance fund in 2012 year is set at a rate of 5.1%. Payment of insurance contributions to the budget of the territorial compulsory medical insurance funds will not be performed.
Rate of insurance contributions to the social insurance fund in 2012 year will not change and will remain at the level of the 2011 year.
In addition, since the beginning of the year 2012 will change the list of those who are eligible for the reduced rate of insurance contributions. In addition to this list now comprises the following organizations:
chemist's organizations pay the uniform tax on vmenennyj the income;
non-profit organizations, applying the simplified taxation system and carrying out activities in the field of social services, research and development, education, health, culture and art, and mass sport (except professional);
charities applying the simplified system of taxation;
organizations providing engineering services, with the exception of organizations involved with the administration of special economic zones of the agreement relating to the implementation out technical innovation activity.
In addition, expanded the circle of insured persons in whose favour the employer will pay insurance premiums. To insured persons are foreign nationals with the status of temporarily staying on the territory of the Russian Federation.
As in the past year, reporting to the FIU will need to submit, not 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 2012 year become 15 February, 15 may, 15 August and 15 November. On a quarterly basis, starting from 2012 onwards, insurers are required to simultaneously with the calculations of unpaid and paid insurance contributions (BROWN 5-1) and individual (personalized) accounting (CZV-6-1 (SZV-6-2), 6-3-ADV and ADV-6-2) to provide information on the amount of the fees and other emoluments earned premiums insurers — payers to physical persons (BCR-6-3, 6-4-TWR) in mode "one window" that allows employers to save time.
As in the year 2011, employers, the number of employees as of January 1, 2012 year will be more than 50 persons must report electronically with the electronic digital signature.
Starting with July 1, 2012 year under federal law from November 30, 2011 year no. 360-FZ «on order of financing of payments at the expense of the funds of pension accruals "pensioners who have a legal right to receive part of the pension accumulation, will be able to receive payment of the funds of pension accruals. They will make the Pension Fund of the Russian Federation and non-governmental pension funds, depending on where the citizen formed their pension savings.
The law defines several kinds of payments funds of pension accruals.
Citizen, whose accumulative part will be 5 per cent or less in relation to the size of old-age pensions, will receive their pensions in a lump sum.
Pension savings could be in the form of immediate pension payments.
Urgent pension payment may include only payments from the funds of the additional contributions to cumulative part of labor pensions under the programme of State co-financing of pensions (contributions as a citizen and the State), and means the maternal family capital, if mom-owner certificate to maternity capital sent him funds for the formation of their pension. The duration of such pension payments defines himself a citizen, but it may not be less than 10 years.
An important feature of the immediate pension payments is that if a citizen dies after appointing him such payments not paid shall be entitled to receive the balance of his successors. While the balance of capital accumulation of the parent part of the pension, as well as income from their investments, will be paid only the successors to maternity certificate capital — the father of a child or child/children itself.
Finally, pensions will receive the most usual form, in the form of funded part of the labour old age pension.
Currently, the Pension Fund of Russia conducts organizational preparations for implementation from the second half of 2012 year disbursements of funds of pension savings of citizens, which originated right to receive them.