Federal Law 212 fz of 03 July. Terms of payment of insurance premiums and reporting

The Federal Law on Insurance Contributions regulates such matters as the procedure and amount of contributions for insurance to the Pension Fund of the Russian Federation, Social Insurance Funds and compulsory health insurance. Regulations this document establish the procedure for payment and accounting of payers, their rights and obligations. Special attention paid to fees and rates.

Federal law on insurance premiums 212-FZ

Federal Law 212-FZ on insurance contributions to the Pension Fund was adopted in July 2009. Until the end of 2016, it was constantly being refined, amended and changed. Since the beginning of 2017, this legal provision has lost its force.

The structure of the document is divided into eight chapters. Each such section contains several articles united by a certain thematic aspect. As a result, the document is divided into the following categories:

• general provisions establish the subject that is regulated by this legislative act, the basic concepts used in the document;
• the payment of payments is separately negotiated, payers, tariffs and sizes are established;
• measures that can be applied to make payments by payers;
• the rights and obligations of the latter;
• control and verification by the authorized bodies;
• cases of violation of the law and the liability for this offense;
• the procedure for appealing against acts of regulatory authorities and the right to it;
• final provisions document - calculation and installation of tariffs.

This legal provision on the Pension and other funds is intended to introduce the regulation of all aspects related to the insurance of citizens and the corresponding payment by them. Despite the complexity of implementation, the regulation fully covers all the issues raised.

Insurance premiums - what is it and the procedure for their payment under the law

Payments for insurance to the Pension Fund under the current legislation is a payment that is charged from citizens to extra-budgetary funds. Further, these funds are redistributed and, according to the funds paid, compensation is provided in the event of insurance situations.

The Law on the payment of insurance premiums to the Pension Fund establishes a certain procedure for calculating and collecting these payments. The last moment is regulated by articles and this regulation.

Section 38 of the Law on Insurance Contributions

Explains the procedure for processing the results of the verification of payers. It consists of five points, each of which highlights a separate moment of this issue:

• procedure in case of detection of violations;
• registration of the results of the on-site inspection;
• the procedure for signing the act on the inspection carried out and authorized persons;
• from the moment of signing the act within five days must be provided to the persons in relation to whom the verification was carried out;
• the right, in case of disagreement, to appeal the results within 15 days.

Article 38 is part of the chapter on the control of making payments for insurance of citizens. Its regulatory function is intended to bring order to the verification procedure and to secure a legal basis for it.

Law 56-FZ on additional insurance premiums

The federal law on additional insurance contributions 56-FZ for the funded part of the pension regulates the ability to make payments to the Pension Fund. The regulation was adopted a few months earlier than the legislative act 212-FZ.

According to its structure, the document is not divided into chapters and consists of only 17 articles. It is their content that answers all the questions raised, starting with the subject of regulation by this act and ending with all possible options for investing in the funded part of pensions.

New law on insurance premiums in 2018

From January 1, 2018, the law on insurance premiums 212-FZ has lost its force. An appropriate decree was issued, according to which all insurance under the new system is carried out through the Federal Tax Service.
With the termination of this legal provision, Chapter 34 of the Tax Code enters into force. Now it regulates all processes related to the collection of this type of payment. All tariffs and amounts of payment for insurance are also established by the provisions of this section.
14 articles of this chapter show that the same persons remain payers. Also, the base on which tariffs are calculated remains unchanged, and the tariffs themselves, both basic and additional, do not change.

Law on the transfer of administration of insurance premiums to the Federal Tax Service

Transfer of administration on the collection of insurance premiums to the Federal tax service was carried out in accordance with the relevant Federal Law 243-FZ. This legislative act contains only five articles, which contain the process of transferring all rights to collect and control these payments to the Federal Tax Service.

This was done to simplify the payment procedure. Now payments are processed together with taxes in one service. Accordingly, the effectiveness of the new system will be monitored and verified, and amendments will be made as necessary.

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1. This Federal Law governs relations related to the calculation and payment (transfer) of insurance premiums to the Pension Fund Russian Federation for compulsory pension insurance, Foundation social insurance Russian Federation for compulsory social insurance in case of temporary disability and in connection with motherhood, federal fund compulsory health insurance for compulsory health insurance (hereinafter also - insurance premiums), as well as relations arising in the process of exercising control over the calculation and payment (transfer) of insurance premiums and bringing to responsibility for violation of the legislation of the Russian Federation on insurance premiums.

2. Validity of this federal law does not apply to legal relations related to the calculation and payment (transfer) of insurance premiums for compulsory social insurance against industrial accidents and occupational diseases, as well as legal relations related to the payment of insurance premiums for compulsory health insurance non-working population, which are regulated by federal laws on the relevant specific types of compulsory social insurance.

3. Features of payment of insurance premiums for each type of compulsory social insurance are established by federal laws on specific types of compulsory social insurance.

4. In cases where an international treaty of the Russian Federation establishes other rules than those provided for by this Federal Law, the rules of the international treaty of the Russian Federation shall apply.

1) organizations - legal entities formed in accordance with the Russian Federation (hereinafter - Russian organizations), as well as foreign legal entities, companies and other corporate entities with civil legal capacity, established in accordance with the laws of foreign states, international organizations, branches and representative offices of these foreign persons and international organizations created on the territory of the Russian Federation;

3) individual entrepreneurs - individuals registered in the established and carrying out entrepreneurial activity without the formation of a legal entity, the head of peasant (farm) households. Individuals engaged in entrepreneurial activities without forming a legal entity, but not registered as individual entrepreneurs in violation of the requirements of the Russian Federation, in the performance of the duties assigned to them by this Federal Law, are not entitled to refer to the fact that they are not individual entrepreneurs;

4) a separate subdivision of an organization - any subdivision territorially separated from it, at the location of which stationary workplaces are equipped for a period of more than one month;

6) accounts (account) - settlement (current) and other bank accounts opened on the basis of an agreement bank account to which funds of organizations and individual entrepreneurs, notaries engaged in private practice, lawyers who have established law offices, and individuals who are not recognized as individual entrepreneurs can be credited and from which funds can be spent;

8) accounts Federal Treasury- accounts opened by the territorial bodies of the Federal Treasury, designed to record receipts and their distribution between budgets budget system Russian Federation in accordance with the Russian Federation;

11) place of residence individual- address (name of the subject of the Russian Federation, district, city, other locality, streets, house numbers, apartments), according to which an individual is registered at the place of residence in the manner prescribed by the legislation of the Russian Federation;

1. Control over the correctness of the calculation, completeness and timeliness of payment (transfer) of insurance premiums to state off-budget funds (hereinafter referred to as control over the payment of insurance premiums) is carried out by the Pension Fund of the Russian Federation and its territorial bodies in respect of insurance premiums for compulsory pension insurance paid to the Pension Fund. fund of the Russian Federation, and insurance premiums for compulsory health insurance paid to the Federal Compulsory Medical Insurance Fund, and the Social Insurance Fund of the Russian Federation and its territorial bodies in respect of insurance premiums for compulsory social insurance in case of temporary disability and in connection with motherhood, paid in The Social Insurance Fund of the Russian Federation (hereinafter - the bodies of control over the payment of insurance premiums).

2. The Social Insurance Fund of the Russian Federation and its territorial bodies also exercise control over the correctness of the payment of compulsory insurance coverage for compulsory social insurance in case of temporary disability and in connection with motherhood in accordance with N 255-FZ of December 29, 2006 "On Compulsory Social Insurance in case of temporary disability and in connection with motherhood" (hereinafter referred to as the Federal Law "On compulsory social insurance in case of temporary disability and in connection with motherhood").

3. The Pension Fund of the Russian Federation and its territorial bodies exchange the necessary information, respectively, with the Federal Compulsory Medical Insurance Fund and the territorial compulsory medical insurance funds in electronic form in the manner determined by agreements on information exchange.

1. The terms established by this Federal Law are determined by a calendar date, an indication of an event that must inevitably occur, or an action that must be committed, or a period that is calculated in years, quarters, months or days.

3. A term calculated in years expires on the corresponding month and day last year term. In this year (with the exception of calendar year) any period consisting of 12 consecutive months is recognized.

Home » Federal law on PFR, FSS, MHIF » All about insurance premiums » Useful articles » Article 8 of the Federal Law 212-FZ

Attention! since 2017 A new Section XI Insurance Contributions to the Tax Code of the Russian Federation has been put into effect.

See the full text of the Federal Law No. No. 212-FZ

Article 8

1. The basis for calculating insurance premiums for payers of insurance premiums specified in subparagraphs "a" and "b" of paragraph 1 of part 1 of Article 5 of this Federal Law is determined as the amount of payments and other remunerations provided for by Part 1 of Article 7 of this Federal Law, accrued payers of insurance premiums for billing period in favor of individuals, with the exception of the amounts specified in Article 9 of this Federal Law.
2. The basis for calculating insurance premiums for payers of insurance premiums specified in subparagraph "c" of paragraph 1 of part 1 of Article 5 of this Federal Law is determined as the amount of payments and other remunerations provided for by Part 2 of Article 7 of this Federal Law for the billing period in favor of individuals, with the exception of the amounts specified in Article 9 of this Federal Law.
3. Payers of insurance premiums specified in Clause 1 of Part 1 of Article 5 of this Federal Law determine the basis for calculating insurance premiums separately for each individual from the beginning of the billing period after each calendar month cumulative total.

Reference:

The base for calculating insurance premiums, taking into account its indexation, for each individual is established in an amount not exceeding:

— from January 1, 2014 — 624,000 rubles(Decree of the Government of the Russian Federation of November 30, 2013 N 1101);
— from January 1, 2013 — 568,000 rubles(Decree of the Government of the Russian Federation of December 10, 2012 N 1276);
— from January 1, 2012 — 512,000 rubles(Decree of the Government of the Russian Federation of November 24, 2011 N 974);
— since January 1, 2011 — 463 000 rubles(Decree of the Government of the Russian Federation of November 27, 2010 N 933).

4. For payers of insurance premiums specified in Clause 1 of Part 1 of Article 5 of this Federal Law, the basis for calculating insurance premiums in respect of each individual is established in an amount not exceeding 415,000 rubles on an accrual basis from the beginning of the billing period, unless otherwise provided by this Federal law. From the amounts of payments and other remuneration in favor of an individual exceeding the maximum amount of the base for calculating insurance premiums established for the corresponding financial year, determined on an accrual basis from the beginning of the billing period, insurance premiums are not charged, unless otherwise provided by this Federal Law.
(as amended by Federal Laws No. 379-FZ of 03.12.2011, No. 421-FZ of 28.12.2013)

Reference:

Part 5 provisions of this article do not apply when calculating insurance premiums for additional tariffs established by Articles 33.2 of the Federal Law of December 15, 2001 N 167-FZ and 58.3 of this document, in respect of payments in favor of insured persons employed in the work provided for in paragraphs 1 - 18 of Part 1 of Article 27 of the Federal Law of December 17, 2001 N 173-FZ (Part 3 of Article 33.2 of the Federal Law of December 15, 2001 N 167-FZ, Part 3 of Article 58.3 of this document).

5. Installed by part 4 this article limit value bases for calculating insurance premiums are subject to annual (since January 1 of the relevant year) indexation, taking into account the growth of average wages in the Russian Federation, unless otherwise provided by this Federal Law. The size of the specified maximum value of the base for calculating insurance premiums is determined and established by the Government of the Russian Federation. The amount of the maximum value of the base for calculating insurance premiums is rounded to the nearest thousand rubles. In this case, the amount of 500 rubles or more is rounded up to the full thousand rubles, and the amount of less than 500 rubles is discarded.
(part 5 in ed.

OKVEDs for the application of clause 8, part 1, article 58 No. 212-FZ of 07/24/2009

Federal Laws of October 16, 2010 N 272-FZ, of December 28, 2013 N 421-FZ)

5.1. For payers of insurance premiums specified in Clause 1 of Part 1 of Article 5 of this Federal Law, for the period 2015-2021, the maximum amount of the base for calculating insurance premiums for compulsory pension insurance paid to the Pension Fund of the Russian Federation is annually established by the Government of the Russian Federation, taking into account a certain for the corresponding year, the average wage in the Russian Federation, increased twelve times, and the following multiplying coefficients applied to it for the corresponding financial year:

The size of the specified maximum base for calculating insurance premiums is rounded up to full thousand rubles in the manner prescribed by part 5 of this article.
(Part 5.1 was introduced by Federal Law No. 421-FZ of December 28, 2013)

5.2. The limit value of the base established by part 5.1 of this article for calculating insurance premiums for compulsory pension insurance paid to the Pension Fund of the Russian Federation, from 2022 is subject to annual indexation (from January 1 of the corresponding year) in the manner established by part 5 of this article.
(Part 5.2 was introduced by Federal Law No. 421-FZ of December 28, 2013)

6. When calculating the base for calculating insurance premiums, payments and other remuneration in kind in the form of goods (works, services) are taken into account as the cost of these goods (works, services) on the day of their payment, calculated based on their prices specified by the parties to the contract, and at state regulation prices (tariffs) for these goods (works, services) based on state regulated retail prices. At the same time, the cost of goods (works, services) includes the corresponding amount of value added tax, and for excisable goods, the corresponding amount of excises.

7. The amount of payments and other remunerations taken into account when determining the basis for calculating insurance premiums in the part related to the copyright order agreement, the agreement on the alienation of the exclusive right to works of science, literature, art, the publishing license agreement, the license agreement on granting the right to use a work of science, literature, art, is defined as the amount of income received under an author's order agreement, an agreement on the alienation of the exclusive right to works of science, literature, art, a publishing license agreement, a license agreement on granting the right to use a work of science, literature, art, reduced by the amount actually produced and documented costs associated with the extraction of such income. If these expenses cannot be documented, they are deductible in the following amounts:

8. When determining the basis for calculating insurance premiums, documented expenses cannot be taken into account simultaneously with expenses within the established norm.

Reference:

Article 5. Payers of insurance premiums

1. Payers of insurance premiums are insurers determined in accordance with federal laws on specific types of compulsory social insurance, which include:

1) persons making payments and other remuneration to individuals:

a) organizations;
b) individual entrepreneurs;
c) individuals who are not recognized as individual entrepreneurs;

Law No. 212-FZ

ATTENTION!!!

The document became invalid on January 1, 2017 due to the adoption of Federal Law No. 250-FZ dated July 3, 2016. At the same time, the Social Insurance Fund of the Russian Federation (hereinafter referred to as the Fund) continues to control for the correctness of the calculation, completeness and timeliness of payment (transfer) of insurance premiums payable to the Fund for the reporting (calculation) periods that have expired before January 1, 2017, in the manner that was in force before the date of entry into force of this Federal Law (Article 20 of Law No. 250-FZ).

In accordance with the Federal Law of July 24, 2009 No. 212-FZ "On insurance premiums to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund", the payer of insurance premiums is liable for non-fulfillment or improper fulfillment of the obligations imposed on him by this Federal the law of obligations for the timely and full payment of insurance premiums, the timely submission and procedure for submitting the established reporting to the control body, as well as for the refusal to submit or failure to submit to the official of the control body the documents necessary to control the payment of insurance premiums.

Failure to submit a calculation of accrued and paid insurance premiums (Art.

46 of Law No. 212-FZ)

1. Non-submission by the payer of insurance premiums within the time limit established by this Federal Law for calculating accrued and paid insurance premiums to the body controlling the payment of insurance premiums at the place of registration shall entail a fine in the amount of 5 percent of the amount of insurance premiums accrued for payment for the last three months of the reporting (estimated ) period, for each full or partial month from the date set for its submission, but not more than 30 percent of the specified amount and not less than 1,000 rubles.

Payers of insurance premiums quarterly submit to the territorial body of the Social Insurance Fund of the Russian Federation at the place of their registration the calculation of accrued and paid insurance premiums (form 4-FSS), hereinafter - the calculation, on paper no later than the 20th day of the calendar month following the reporting period, and in the form of an electronic document - no later than the 25th day of the calendar month following the reporting period (Clause 2, Part 9, Article 15 of Law No. 212-FZ),

2. Failure to comply with the procedure for submitting the calculation of accrued and paid insurance premiums to the body controlling the payment of insurance premiums in the form of electronic documents in the cases provided for by this Federal Law, entails a fine of 200 rubles.

Insurance premium payers who average headcount individuals in whose favor payments and other remuneration are made, for the previous billing period exceeds 25 people, as well as newly created (including during reorganization) organizations, in which the number of specified individuals exceeds this limit, submit settlements to the body for monitoring the payment of insurance premiums in the formats and in the manner established by the body for monitoring the payment of insurance premiums, in the form of electronic documents signed by enhanced qualified electronic signature. Payers of insurance premiums and newly created organizations (including during reorganization), whose average number of individuals in whose favor payments and other remunerations are made, for the previous billing period is 25 people or less, are entitled to submit calculations in the form of electronic documents (Part 10, Article 15 of Law No. 212-FZ).

Non-payment or incomplete payment of insurance premiums

(Article 47 of Law No. 212-FZ)

1. Non-payment or incomplete payment of insurance premiums as a result of an underestimation of the base for calculating insurance premiums, other incorrect calculation of insurance premiums or other illegal actions (inaction) of payers of insurance premiums shall entail a fine in the amount of 20 percent of the unpaid amount of insurance premiums.

2. The acts provided for by paragraph 1 of this article, committed intentionally, entail the collection of a fine in the amount of 40 percent of the unpaid amount of insurance premiums.

Refusal or failure to submit to the authority for monitoring the payment of insurance premiums the documents necessary to control the payment of insurance premiums (Article 48 of Law No. 212-FZ)

Refusal or failure to submit set time by the payer of insurance premiums to the body controlling the payment of insurance premiums of documents (copies of documents) provided for by this Federal Law, or other documents necessary to control the correctness of the calculation, completeness and timeliness of payment (transfer) of insurance premiums, entails a fine in the amount of 200 rubles for each document not submitted.

An official of the body controlling the payment of insurance premiums, conducting an inspection, has the right to demand from the person being checked the documents necessary for the check. The requirement to submit documents can be transferred to the head ( authorized representative) an organization or an individual (legal or authorized representative) personally against receipt, sent by registered mail or transferred to in electronic format through telecommunication channels. If the said demand is sent by registered mail, it shall be deemed received after six days from the date of sending the registered letter. (part 1 of article 37 of Law No. 212 - FZ).

August 12, 2018 07:05 PM:: Federal Law No. 300-FZ of August 3, 2018 "On Amendments to Article 5 of Part One and Articles 422 and 427 of Part Two of the Tax Code of the Russian Federation"

Federal Law No. 300-FZ of August 3, 2018 "On Amendments to Article 5 of Part One and Articles 422 and 427 of Part Two of the Tax Code of the Russian Federation"

Accepted State Duma July 26, 2018 Approved by the Federation Council on July 28, 2018 Article 1 Article 5 of part one of the Tax Code of the Russian Federation 5026; 2004, N 31, item 3231; 2006, N 31, item 3436; 2008, N 48, item 5519; 2013, N 30, item 4081; 2016, N 18, item 2506; N 22, article 3092; N 27, article 4176) add paragraph 4.2 as follows: "4.2. Provisions of legislative acts on taxes and fees that change tax rates, insurance premium rates, tax incentives, the procedure for calculating taxes and insurance premiums, the procedure and terms for paying taxes and insurance premiums, introducing new taxes, insurance premiums for organizations or individual entrepreneurs who have received the status of a resident of the territory of advanced socio-economic development or the status of a resident of the free port of Vladivostok, in terms of legal relations related with the execution of an agreement on the implementation of activities concluded in accordance with the Federal Law of December 29, 2014 N 473-FZ "On Territories of Advanced Socio-Economic Development in the Russian Federation" or Federal Law of July 13, 2015 N 212-FZ "On the Free Port Vladivostok", do not apply until the end tax period for the relevant tax and (or) settlement period for insurance premiums, in which ten years have elapsed from the date of receipt by the taxpayer (payer of insurance premiums) of the status of a resident of the territory of rapid socio-economic development or the status of a resident of the free port of Vladivostok, provided that such acts of legislation on taxes and fees came into force after they received the appropriate status. ". Article 2 Include in the second part of the Tax Code of the Russian Federation (Sobranie zakonodatelstva Rossiyskoy Federatsii, 2000, N 32, art. 3340; 2016, N 27, art. 4176; N 49 , item 6844; N 52, item 7497; 2017, N 1, item 16; N 49, item 7307, 7325; 2018, N 1, item 20; N 18, item 2565) following changes: 1) subparagraph 7 of paragraph 1 of Article 422 shall be amended as follows: "7) the cost of the employee's travel to the place of use of the vacation and back and the cost of carrying baggage weighing up to 30 kilograms, as well as the cost of travel of non-working members of his family (husband, wife, minor children actually living with the employee) and the cost of their baggage, paid by the payer of insurance premiums to persons working and living in the Far North and equivalent areas, in accordance with the legislation of the Russian Federation, legislative acts constituent entities of the Russian Federation, decisions of representative bodies local government, employment contracts and (or) collective agreements . In the case of using a vacation outside the territory of the Russian Federation, the cost of travel or flight of an employee and non-working members of his family (including the cost of carrying luggage weighing up to 30 kilograms), calculated from the place of departure to the checkpoint across the State Border of the Russian Federation, is not subject to insurance premiums. including an international airport where an employee and non-working members of his family pass border control at a checkpoint across the State Border of the Russian Federation;"; 2) in Article 427: a) clause 10 shall be amended as follows: "10. The payers specified in subparagraph 11 of paragraph 1 of this article apply the reduced rates of insurance premiums provided for in subparagraph 5 of paragraph 2 of this article within ten years from the date they received the status of a participant in a free economic zone, starting from the 1st day of the month following the month, in which they received such status. The reduced rates of insurance premiums specified in subparagraph 5 of paragraph 2 of this article shall apply to participants in the free economic zone who have received such a status no later than within three years from the date of the establishment of the corresponding free economic zone. For payers who have lost the status of a participant in a free economic zone, the reduced rates of insurance premiums provided for in subparagraph 5 of paragraph 2 of this article shall not apply from the 1st day of the month following the month in which they lost such status. "; b) supplement with paragraph 10.1 as follows: "10.1. The payers specified in subparagraphs 12 and 13 of paragraph 1 of this article shall apply the reduced rates of insurance premiums provided for in subparagraph 5 of paragraph 2 of this article within ten years from the date of obtaining the status of a resident of the territory of rapid socio-economic development or the status of a resident of the free port of Vladivostok, starting from the 1st day of the month following the month in which they received the corresponding status. Reduced rates of insurance premiums are applied by payers exclusively in relation to the base for calculating insurance premiums, determined in relation to individuals employed in new jobs. For the purposes of this paragraph, a new workplace means a place created for the first time by a resident of the territory of rapid socio-economic development or a resident of the free port of Vladivostok in the performance of an agreement on the implementation of activities concluded in accordance with Federal Law No. priority socio-economic development in the Russian Federation" or Federal Law No. 212-FZ of July 13, 2015 "On the Free Port of Vladivostok" (hereinafter referred to in this paragraph as the agreement on the implementation of activities). At the same time, a natural person employed at a new workplace is recognized as a person who has entered into labor contract with a resident of the territory of rapid socio-economic development or a resident of the free port of Vladivostok and whose labor duties are directly related to the execution of an agreement on the implementation of activities, including the operation of fixed assets created as a result of the execution of an agreement on the implementation of activities. The federal executive body that, in accordance with Federal Law No. 212-FZ of July 13, 2015 "On the Free Port of Vladivostok", maintains the register of residents of the Free Port of Vladivostok, an organization recognized management company in accordance with the Federal Law of December 29, 2014 N 473-FZ "On territories of advanced socio-economic development in the Russian Federation", the federal executive body authorized by the Government of the Russian Federation in accordance with Part 6 of Article 34 of the Federal Law of December 29, 2014 N 473-FZ "On territories of advanced socio-economic development in the Russian Federation", represent in tax authorities in the manner specified in the information exchange agreement, information on the receipt and loss by the payer of insurance premiums of the status of a resident of the territory of rapid socio-economic development or the status of a resident of the free port of Vladivostok, as well as information on changes in the list of jobs of the payer related to new jobs. For payers who have lost the status of a resident of the territory of rapid socio-economic development or the status of a resident of the free port of Vladivostok, the reduced rates of insurance premiums provided for in subparagraph 5 of paragraph 2 of this article shall not apply from the 1st day of the month following the month in which they lost corresponding status.

On the application of reduced tariffs in accordance with the Federal Law of July 24, 2009 No. 212-FZ

The reduced rates of insurance premiums specified in subparagraph 5 of paragraph 2 of this article are applied to a resident of the territory of advanced socio-economic development (with the exception of a resident of the territory of advanced socio-economic development located in the territory of the Far Eastern federal district), which received such status no later than within three years from the date of creation of the corresponding territory of advanced socio-economic development. The reduced rates of insurance premiums specified in subparagraph 5 of paragraph 2 of this article are applied to a resident of the territory of rapid socio-economic development located in the territory of the Far Eastern Federal District, a resident of the free port of Vladivostok, who received the appropriate status no later than December 31, 2025, provided that that the volume of investments in accordance with the agreement on the implementation of activities is not less than: 500 thousand rubles - for a resident of the territory of advanced socio-economic development located on the territory of the Far Eastern Federal District; 5 million rubles - for a resident of the free port of Vladivostok." Article 3 1. This Federal Law shall enter into force on the day of its official publication, with the exception of Article 1 of this Federal Law. 2. Article 1 of this Federal Law shall enter into force on January 1, 2019 3. The provisions of paragraph 4.2 of Article 5 of the Tax Code of the Russian Federation (as amended by this Federal Law) apply to acts of legislation on taxes and fees that came into force after January 1, 2019, and extend their effect also to residents of territories of advanced socio-economic development, residents of the free port of Vladivostok, who received the corresponding status before January 1, 2019. 4. The effect of the provisions of paragraph 10.1 of Article 427 of the Tax Code of the Russian Federation (as amended by this Federal Law) in relation to residents of territories of advanced socio-economic development located on the territory of the Far Eastern Federal districts , and residents of the free port of Vladivostok, applies to legal relations that arose from June 26, 2018. President of the Russian Federation V. Putin Moscow, Kremlin August 3, 2018 N 300-FZ
Legal Center IVV MIA of Russia www.nashyprava.ru

Who and what contributions to the Pension Fund makes? How are these funds distributed? These issues concern not only employers, but also individual entrepreneurs, as well as employees. That is, each of us, because the amount of contributions to the Pension Fund directly determines the size of pensions in the future. It would be nice to check the reliability of your employer in terms of paying contributions.

Until 2010, a unified social tax. After 01.01.2010, instead of paying such a tax, mandatory insurance premiums were introduced in state funds A: Pension, social insurance, compulsory health insurance. Deductions are regulated by the Federal Law of July 24, 2009 No. 212-FZ, and contributions to the Pension Fund are also regulated by the law of December 15, 2001 No. 167-FZ.

Who and when makes contributions to the Pension Fund

Contributions to the Pension Fund represent the payment of insurance premiums for compulsory pension insurance. In turn, the latter term, in fact, means the creation of prerequisites for ensuring the citizen's right to a pension. That is, the state takes measures (both economic, legal, and organizational) to ensure pension payments in the future (from the concept of a pension as compensation for earnings) - labor pension for old age, disability, loss of a breadwinner, funded pension, etc. At the same time, insurance premiums also provide for the payment of some social benefits (compensation for funerals), fixed payments to pension (the size of pensions).

The following are required to make contributions to the Pension Fund:

• organizations that make payments for labor and compensated (for remuneration) civil law contracts individuals;
• individual entrepreneurs: for themselves and those persons to whom they have paid Money or otherwise paid for labor, work, services under any kind of contracts;
• individuals, if they have made payments under contracts and in the case when they are not individual entrepreneurs;
• lawyers, notaries and other categories of self-employed citizens (a member of the peasant farm) - as well as individual entrepreneurs.

That is, even in Everyday life if we use the services of another person, we are obliged to make contributions to the Pension Fund for such individuals.

The amount of contributions to the Pension Fund

Let's make a reservation right away that, unlike personal income tax, which is calculated based on the salary, bonuses, and district coefficient of the employee, insurance premiums are not included in wages.

Article 8 of the Federal Law of July 24, 2009 No. No. 212-FZ

That is, the worker receives wages for deduction of personal income tax. And in the PFR, the payer also pays based on income, but does not withhold this amount directly from the salary.

The actual amount of deductions to the FIU depends on the category of the payer. For organizations that are general mode taxation, i.e. for the majority, in 2016 this amount will be 22%. And plus 10% if the value of the base ( overall size income) is more than 796,000 rubles. This is for every employee. In 2017, this base is likely to change in accordance with the resolution of the Government of the Russian Federation adopted annually on this issue. The base is determined separately for each employee for each month from the beginning of deductions for him and on an accrual basis.

Organizations that are on a simplified taxation system will pay 20%, as well as individual entrepreneurs for each employee.

Additional rates of insurance contributions to the Pension Fund have been introduced for employers who have jobs with hazardous and hazardous industries, i.e. in favor of persons entitled to a preferential pension. The tariff is determined based on the assessment of working conditions and the assigned class.

Deductions must be made by the 15th day of each month (payment is for the previous month).

The self-employed population pays a fixed contribution to the Pension Fund for themselves. In 2016, it is 19,356.48 kopecks. + 1% from the amount of his income over 300,000 rubles. Such payment is made until December 31, 2016 by each individual entrepreneur, lawyer, private notary, etc.

How to check the amount of deductions in the FIU

All contributions to the Pension Fund are reflected in the individual account of the insured. That is, your personal personal account. Remember that if a person decides to use a funded pension (which we wrote about in the corresponding article), then you can find out pension savings according to SNILS.

Pension contributions generated on an individual personal account can be found through the public services portal, order a certificate on the PFR website, or by contacting the PFR in person at the place of residence. You must have SNILS and a passport with you. Another person can learn the information only if there is a corresponding power of attorney.

When checking contributions to the Pension Fund, remember that currently 16% of contributions are taken into account on a personal account, and if it is formed and funded pension- 10% on the insurance part and 6% on the funded part (in 2016, all employees have 16% due to the “freezing” of the provisions of the law in this part).

Insurance contributions were paid to the Pension Fund and the Social Fund. and honey. insurance according to the rules and conditions prescribed in the federal law 212. On January 1, 2017, the law on insurance contributions to the Pension Fund lost its force and this area became regulated by Chapter 34 of the Tax Code of the Russian Federation. But some provisions of Federal Law 212 are still used and are relevant for citizens.

What is 212 FZ?

The law on insurance contributions to the PFR was adopted by the State Duma on July 17, 2009, and approved by the Federation Council the next day, July 18, 2009. The latest changes came into effect on December 19, 2016. But on January 1, 2017, 212 FZ lost its force. This law regulated all payments to state insurance bodies and legal relations between employees of insurance organizations that control payment and citizens. It has 8 chapters and 62 articles.

• The first chapter describes all the general provisions of the law, including concepts and definitions of these concepts. It describes what an organization, an individual and an individual entrepreneur are in the field of insurance premiums, describes banks, accounts, the connection of contributions with the place of residence and work, etc. This chapter lists the bodies that have the right to control and receive insurance premiums from citizens, conduct their accounting, determine the timing;
• In the second year, the process of paying insurance premiums, reception and forms are described in detail. Who is the payer, how is the accounting, the essence of the base and calculation sums of money for every kind of person. What period fiscal year is calculated and which is reporting. Tariffs, dates, procedure for settlements and recalculations and methods for making changes to the information provided to organizations;
• The third describes ways of fulfilling the obligations of payers, organizations that accept payments, employees of these bodies, ways to control the timeliness of payments and the quality of work of bodies;
• Chapter four provides a detailed list of the rights and obligations of the parties;
• The fifth section describes payment control, how checks and visits are carried out, what documents are required, how it is processed and who has access to information about payers;
• In the sixth year, situations are framed in which the parties are responsible for their actions and penalties. It also describes situations of insurmountable gravity and force majeure, in which the parties are allowed not to comply with the law;
• The seventh describes ways to appeal against acts or actions of bodies, as well as forms and applications for appeal;
• Chapter number eight contains all the final provisions, conditions, additions to the law, etc.

After the abolition of Federal Law 212 on insurance contributions to the Pension Fund, information about this area can only be found in Tax Code RF, in chapter number 34.

New amendments

The last edition of Federal Law 212 occurred on December 19, 2016, when Federal Law No. 438 was adopted. According to these changes, after the words “in accordance with the Federal Law “On the Development of the Crimean Federal District and the Free economic zone in the territories of the Republic of Crimea and the city federal significance Sevastopol" the words "and the free economic zone in the territories of the Republic of Crimea and the federal city of Sevastopol" were added.

Article seven was last amended in 2015. It describes the objects of taxation of insurance of citizens. These objects, according to the law, are payments and remuneration received by individuals from payers in labor relations or during transactions with civil law contracts. The objects are not payments in cases where during the civil legal contract property passes into the possession of another person.

Article eight describes the base in which records are kept of accrual of insurance payments by citizens to the Pension Fund of the Russian Federation. This article was last modified in 2014. It contains the amount of payments, for which it was made, the billing period. Payers determine the base for each individual separately.

The ninth describes situations where payers pay to individuals amounts that are not subject to insurance premiums:

• State benefits;
• Remuneration under contracts of author's order to stateless persons or foreign persons;
• Cash amounts of clothing or food security and others received by military personnel;
• If organizations pay employees money to pay interest on loans or to build housing;
• Any amount for education in professional programs;
• Amounts of assistance from managers to employees, but not more than 4,000 rubles;
• The funds of employees who have benefits in public transport vehicles;
• All compensation payments by the RF authorities;
• Price special clothing, which is issued to employees according to safety rules in accordance with the legislation of the Russian Federation;
• Any income, except for wages, of registered residents of the small peoples of the North;
• Any amounts paid to all individuals who participated and assisted during the electoral processes, etc.

11 art. describes how dates for payments are determined. In general, the parties independently decide in whose favor the date is chosen. Usually the date is determined in favor of the employee or individual. Since the publication of this article in the law, it has never changed.

Article 14 of the described law regulates all deductions and their size. This article was last amended in 2014. According to these changes, payers do not pay insurance premiums during periods military service on conscription, caring for a child of one of the parents until the age of one and a half, caring for a disabled person of group 1, the period of joint residence of the spouses during the performance of military service by one of them, the period of joint residence of the spouses abroad during business trips.

The calculation procedure is regulated by Article 15 of the Federal Law 212 and last changes were included in the article in 2015. The changes concern separate subdivisions legal entities. Such divisions open legal entities bank accounts, with the help of which they fulfill the obligations and basic obligations of organizations for insurance premiums.

19 is drawn up with the preparation of the procedure for paying arrears, the last changes were made to it in 2014. According to this change, forms and applications are regulated by a special body that controls the payment of insurance premiums.

January 1, 2015, during the changes in the law and new edition Article 44 is no longer valid. But at the same time there were changes in Art. 58, which regulates the list of persons who are entitled to reduced rates or discounts. According to the amendments, reduced tariffs are provided to employees who pay remuneration to the crew of ships, excluding ships carrying or trading in oil. According to the same changes, reduced tariffs are provided to participants non-profit organizations engaged in education, research, culture and art.

In 2017, the law was repealed, it lost its force on the first of January.

Download the current version of Federal Law 212

212 of the Federal Law on insurance contributions to the Pension Fund of the Russian Federation was canceled, so its current version cannot be downloaded. However, many of the provisions are still used by the Government of the Russian Federation and government bodies regulating insurance payments, in the Tax Code, chapter 34. Therefore, this law can still be useful to citizens and employees of insurance companies.

You can download Federal Law 212 "On Insurance Contributions to the Pension Fund" of the Russian Federation

1. In case of non-payment or incomplete payment of insurance premiums within the established period, the obligation to pay insurance premiums shall be enforced by foreclosing funds on the accounts of the payer of insurance premiums - an organization or individual entrepreneur in banks.

2. The collection of insurance premiums is carried out by decision of the body controlling the payment of insurance premiums (hereinafter in this article - the decision to collect) by sending to the bank where the accounts of the payer of insurance premiums - an organization or an individual entrepreneur are opened, instructions of the body controlling the payment of insurance premiums for write-off and transfer to the budgets of the relevant state non-budgetary funds of the necessary funds from the accounts of the payer of insurance premiums - an organization or an individual entrepreneur.

3. Before making a decision on the collection of insurance premiums, the body controlling the payment of insurance premiums sends to the payer of insurance premiums a demand for payment of arrears on insurance premiums, penalties and fines in accordance with this Federal Law.

4. The form of the decision on recovery is approved by the body controlling the payment of insurance premiums in agreement with federal body executive power, carrying out the functions of developing public policy and legal regulation in the field of social insurance.

5. The decision to collect is made by the body controlling the payment of insurance premiums after the expiration of the period established in the claim for the payment of insurance premiums, but no later than two months after the expiration of the specified period, unless other terms are established by this article.

5.1. The decision to collect is made by the body controlling the payment of insurance premiums in respect of one or more claims simultaneously.

5.2. In the event that the unpaid amount of insurance premiums, penalties and fines specified in the claim does not exceed in terms of payments administered by pension fund of the Russian Federation, 1,500 rubles, and in terms of payments administered by the Social Insurance Fund of the Russian Federation, 500 rubles, the decision to collect is made by the body controlling the payment of insurance premiums after the expiration of the period established in one or more requirements for the payment of insurance premiums, but no later than one year and two months after the expiration of the earliest claim.

5.3. The decision on recovery, taken after the expiration of the time limits established by parts 5 and 5.2 of this article, is considered invalid and is not subject to execution.

5.4. In case of missing the deadlines established by parts 5 and 5.2 of this article for making a decision on the collection of insurance premiums, the body controlling the payment of insurance premiums may apply to the court for the recovery of the amount of insurance premiums due from the payer of insurance premiums - an organization or an individual entrepreneur.

5.5. An application may be filed with the court within six months after the expiration of the term for fulfilling the claim for payment of insurance premiums, unless otherwise provided by this article.

5.6. If within one year and two months from the date of expiration of the deadline for fulfilling the earliest requirement for payment of insurance premiums, such amount of insurance premiums, penalties and fines did not exceed 1,500 rubles in terms of payments administered by the Pension Fund of the Russian Federation, and in terms of payments administered by the Social Insurance Fund of the Russian Federation, 500 rubles, the body controlling the payment of insurance premiums applies to the court for recovery within six months from the date of expiration of a period equal to one year and two months.

5.7. The deadline for filing an application, established by parts 5.5 and 5.6 of this article, missed for a good reason, may be restored by the court.

5.8. The provisions of parts 5.2 and 5.5 of this article do not apply to the procedure for collecting insurance premiums, penalties and fines from payers of insurance premiums in respect of which bankruptcy proceedings have been initiated in accordance with Federal Law No. 127-FZ of October 26, 2002 "On Insolvency ( bankruptcy).

6. The decision to collect is brought to the attention of the payer of insurance premiums - an organization or an individual entrepreneur within six days after the date of the said decision. The decision to collect can be transferred to the head of the organization (authorized representative) or an individual (his legal or authorized representative) personally against receipt, sent by registered mail or transmitted electronically via telecommunication channels. If the said decision on recovery is sent by registered mail, it shall be deemed received upon the expiration of six days from the date of sending the registered letter. The formats, procedure and conditions for sending to the payer of insurance premiums a decision to collect electronically via telecommunication channels are established by the bodies controlling the payment of insurance premiums.

7. The order of the body controlling the payment of insurance premiums to transfer the amounts of insurance premiums to the budgets of the relevant state off-budget funds is sent to the bank where accounts are opened for the payer of insurance premiums - an organization or an individual entrepreneur, including in electronic form, and is subject to unconditional execution by the bank in priority established by the civil legislation of the Russian Federation. The procedure for sending to the bank an instruction from the body controlling the payment of insurance premiums to transfer the amounts of insurance premiums to the budgets of the relevant state extra-budgetary funds from the accounts of payers of insurance premiums in electronic form through the territorial bodies of the Federal Treasury is established central bank of the Russian Federation in agreement with the Federal Treasury, the Pension Fund of the Russian Federation and the Social Insurance Fund of the Russian Federation. Sending to the territorial body of the Federal Treasury an instruction from the body controlling the payment of insurance premiums to transfer the amounts of insurance premiums to the budgets of the relevant state non-budgetary funds in electronic form is carried out in the manner established by the Federal Treasury.

8. The order of the body controlling the payment of insurance premiums for the transfer of insurance premiums must contain an indication of those accounts of the payer of insurance premiums - an organization or an individual entrepreneur, from which the transfer of insurance premiums should be made, and the amount to be transferred.

9. Collection of insurance premiums can be made from settlement (current) accounts in the currency of the Russian Federation, and in case of insufficient funds on accounts in the currency of the Russian Federation - from the accounts of the payer of insurance premiums - an organization or an individual entrepreneur in foreign currency.

10. The collection of insurance premiums from the accounts of the payer of insurance premiums - an organization or an individual entrepreneur in foreign currency is made in an amount equivalent to the amount of payment in the currency of the Russian Federation at the exchange rate Central Bank Russian Federation, established on the date of sale of foreign currency. When collecting funds on accounts in foreign currency, the head (deputy head) of the body controlling the payment of insurance premiums, simultaneously with the instruction of the body controlling the payment of insurance premiums to transfer insurance premiums, sends an instruction to the bank for the sale no later than the next day of the foreign currency of the payer of insurance premiums - organization or individual entrepreneur. Expenses associated with the sale of foreign currency are carried out at the expense of the payer of insurance premiums.

11. Insurance premiums are not collected from deposit account the payer of insurance premiums, if the validity period has not expired deposit agreement. In the presence of said agreement the body supervising the payment of insurance premiums has the right to instruct the bank to transfer funds from the deposit account to the settlement (current) account of the payer of insurance premiums after the expiration of the term of the deposit agreement, if by this time the instruction of the body supervising the payment of insurance premiums sent to this bank has not been executed. contributions to the transfer of insurance premiums.

12. The order of the body controlling the payment of insurance premiums for the transfer of insurance premiums shall be executed by the bank no later than one business day following the day it receives said order if the collection of insurance premiums is made from accounts in the currency of the Russian Federation, and no later than two business days if the collection of insurance premiums is made from accounts in foreign currency, if this does not violate the order of priority of payments established by the civil legislation of the Russian Federation.

13. In case of insufficiency or absence of funds on the accounts of the payer of insurance premiums - an organization or an individual entrepreneur on the day the bank receives an instruction from the body controlling the payment of insurance premiums for the transfer of insurance premiums, such an instruction is executed as funds are received on these accounts no later than one business day, following the day of each such receipt to accounts in the currency of the Russian Federation, and no later than two business days following the day of each such receipt to accounts in foreign currency, unless this violates the order of priority of payments established by the civil legislation of the Russian Federation.

14. If there is insufficient or no money on the accounts of the payer of insurance premiums - an organization or an individual entrepreneur, or in the absence of information about the accounts of the payer of insurance premiums - an organization or an individual entrepreneur, the body controlling the payment of insurance premiums shall have the right to collect insurance premiums at the expense of other property of the payer of insurance premiums - organization or individual entrepreneur in accordance with this Federal Law.

15. The provisions of this article shall also apply to the collection of penalties for late payment insurance premiums, as well as fines applied in cases provided for by this Federal Law.

• Subject legal regulation
• Fulfillment of the obligation to pay insurance premiums

  3. Collection of arrears on insurance premiums from an organization or an individual entrepreneur is carried out in the manner provided for in Articles 19 and 20 of this Federal Law, except for the cases specified in Part 4 of this Article. Collection of arrears on insurance premiums from an individual who is not an individual entrepreneur is carried out in the manner prescribed by Article 21 of this Federal Law.

• Collection of arrears on insurance premiums, as well as penalties and fines at the expense of other property of the payer of insurance premiums - an organization or an individual entrepreneur

  1. In the case provided for by Part 14 of Article 19 of this Federal Law, the body controlling the payment of insurance premiums shall have the right to collect insurance premiums at the expense of property, including at the expense of cash of the payer of insurance premiums - an organization or an individual entrepreneur, within the amounts specified in the claim (claims) for the payment of arrears on insurance premiums, penalties and fines, and taking into account the amounts in respect of which recovery was made in accordance with Article 19 of this Federal Law.

• Obligations of banks

  8. The application of liability measures does not release the bank from the obligation to transfer to the state budget off-budget fund amount of insurance premiums. In the event that the bank fails to fulfill this obligation within the prescribed period, measures are applied to this bank to recover unlisted amounts of insurance premiums at the expense of cash and other property of the bank in the manner similar to the procedure provided for in Articles 19 and 20 of this Federal Law for the recovery of arrears on insurance premiums from the payer insurance premiums.