Questions and answers on the order and term of payment of insurance contributions payers pay contributions for yourself for 2011 year:

Question: 2011 year is coming to an end, as will be the control over correctness of calculation and payment of premiums the payers, contributing for yourself?.

Answer: premiums are Payers to Manage FIU "simultaneously in one hand" specialist of the EOI PUASVVS calculation of unpaid and paid insurance contributions for compulsory pension insurance and compulsory medical insurance (form RSV-2) and personal information (Form ADV-6-2 and LS-6-1) before 1 March of the calendar year following the previous settlement period, i.e. before March 1, 2012 year. Specialist simultaneously verifies the submitted reports and verifying reports that there were differences among themselves for their further removal of the payer.

Question: How can impact on payment discipline as reporting?

Answer: obligatory payments must be paid insurance contributions payers for 2011 no later than 31st December 2011. 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 and individual details. Payers must necessarily carry out reconciliation of payments and the sooner this is done, the longer will be the alignment of payments if the payer make a mistake when they pay. If the payer was a mistake in paying insurance premiums and it will match payments in the year 2012, he will be assessed penalties for 2011. Because time is short before the end of the year, must hurry with payment for the month of November, then reconciliation could take place in December and until March 1, 2012 pass reports.

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: what is the rate set for compulsory pension and compulsory medical insurance payers that pay premiums based on the value of the insurance year on year 2011?

Answer: 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%. For the calculation of 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.

Payers of insurance premiums, individual entrepreneurs, lawyers, notaries, engaged in private practice, regardless of income, shall pay the appropriate premiums to the Pension Fund of the Russian Federation and compulsory medical insurance in an amount to be determined on the basis of the cost of the insurance year.

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, 303, 305, 306.

Question: what are the penalties for failure to submit would be applied in calculating the deadline assessed and paid insurance contributions, individual information, and also to the 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.

For nesvovremennoe representation of individual information or submission of incomplete and/or inaccurate information to policyholders, including individuals, independently by insurance premiums, applied financial sanctions in the form of 10% recovery due for the reporting period and the past calendar year payments to the FIU.

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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