Recall, in accordance with article 15 of the Federal law from 24.09.2009. # 212-FL insurance premiums are paid on a monthly basis not later than the 15th of the month following the billing month. If the last day of the period falls on a weekend or on a non-working holiday, the day of the expiration is considered the closest the next working day. Manage FIU in Pavlovsk area drew attention that due to changes in legislation in 2015 year indexed taxable insurance premiums for each employee base, there is a limit of earnings from which insurance contributions were paid. He grew up with 624 thousand. rub. up to 711 thousand. rub. Tariff of premiums for compulsory pension insurance has not changed-22%. Over the limit value base for the calculation of premiums, as before, set the premium rate for compulsory pension insurance in the amount of 10%.
This year, regardless of the period of validity of contracts of employment of prisoners, as it was previously, you also need to accrue pension contributions from payments to foreign citizens and persons without citizenship (except for highly skilled specialists) sojourning on the territory of the Russian Federation.
Rate of insurance contributions the Federal compulsory medical insurance fund in 2015 year also did not change-5.1%. By the way, with 2015 year pay insurance contributions must be ALLOCATED from all without limitation and other remuneration payments to physical persons, except for amounts which are not subject to insurance premiums in accordance with article 9 of the Federal Act No. 212-FZ. From 2015 onwards the amount of premiums to be transferred to the appropriate State off-budget funds, employers should determine accurately-in roubles and copecks. Up to the year 2015 this amount was determined in complete rubles. In addition, lower tariffs expired insurance contributions provided to agricultural producers, organizations, media, organizations and individual entrepreneurs, applying a single agricultural tax, organizations employing disabled persons, public organizations of invalids and their institutions.
Comprehensive information and advice on the procedure for the payment of insurance contributions may be obtained from the territorial body of the Pension Fund of Russia at the place of registration of the insured. In addition, the site of the FIU in the Cabinet of insurance contribution payer "policyholder may show registry fees, get help on checking calculations, make payment, calculate contributions, write out receipts and more in real time. In addition, in the section "electronic services" service "is the formation of payment documents, which you can use to prepare a payment order.