UST replacement insurance premiums and administration of insurance contributions

and for the population and employers)

From January 1, 2010 year in Russia abolished the unified social tax. Instead, the insurance premiums are entered in the State budget funds: Pension Fund of the Russian Federation, compulsory medical insurance, social insurance fund. Previously, all contributions were included in the unified social tax, the administration of which was carried out by tax authorities.

Insurance premiums in 2010 year will be as follows: in the Pension Fund of the Russian Federation-20% of the wage of a specific employee: social insurance fund-2.9%, the Federal compulsory medical insurance fund-1.1%, the territorial compulsory medical insurance-2.0%. The total size of the tariffs in 2010 year will be at the 2009 year (UST-26%).

With the 2011 year will experience an increase in tariff of premiums. In particular, the contribution to the FIU will be 26%, of which 20% will be spent on financing the insurance part of the pension, 6% cumulative (except for persons older than 1967 g. p). Social insurance fund will remain at the same level of 2.9%), the Federal compulsory medical insurance fund 2.1%, territorial MHIF-3.0. General insurance premiums will amount to 34%>.

The insurance premiums will be calculated not on the whole salary Fund of the enterprise, but only on the salary of a particular employee, taking into account the bonuses and other payments and be paid from the funds of the employer. When this is set the maximum amount at which the employer is obliged to pay contributions-415 thousand rubles a year (insurable earnings). Over and above this amount, the contributions are not paid. For example, if the employee's earnings, taking into account the bonuses and other payments amounted to 500 thousand roubles a year, with 415 thousand employer will pay insurance premiums and on the remaining 85 thousand rubles-No.

With the growth of average wage will increase and insurable earnings.

For citizens whose earnings significantly exceeds 415 thousand per year, create the necessary conditions for self-forming supplementary pension capital. They can use the State co-financing retirement savings, translate part of pension savings in independent management company either in the NPF, his own contributions to the Pension Fund.

b) for employers

With the 2010 year, premiums will be transferred to the Pension Fund of the Russian Federation and the social insurance fund, rather than the federal tax service. Monitoring for accuracy, completeness and timeliness of payment of insurance contributions of employers for their employees will be implemented by the Pension Fund of the Russian Federation and the social insurance fund.

After the abolition of the UST administration insurance premiums will go directly to State extrabudgetary funds. In particular, the RPF will administer contributions into the Pension Fund and funds of compulsory medical insurance. Social insurance fund will administer the premiums yourself.

When you perform administrative functions pension fund will strictly abide by the existing legislation and to avoid additional administrative pressure on business. Pension Fund of the Russian Federation will oversee the payment of premiums by the smooth of conduction of cameral and field audits of employers.

Employers quarterly and year-end reporting should provide utočennym insurance contributions to the FIU and compulsory medical insurance.

Individual entrepreneurs, lawyers and notaries to independently calculate the amount of compulsory payments based on the value of the insurance year and must pay them no later than 31 December of the current (since 2010, 2011) calendar year. Calculation of contributions paid provides to the FIU not later than 20 day of a calendar month period.

In 2010 year personified accounting information will be provided to the FIU semi-annually, with January 1, 2011 -quarterly.

Declaration of the insurance contributions into the Pension Fund for the year 2009 are passed to the tax authorities until March 30, 2010 year.

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