"On insurance premiums in Pension Fund Russian Federation, Social Insurance Fund of the Russian Federation, Federal Compulsory Fund health insurance and territorial funds of obligatory medical insurance" *1

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*1 The full text of the official document is not given. Texts of all normative documents available to subscribers of the online version.

extracts

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Article 15

1. The amount of insurance premiums is calculated and paid by the payers of insurance premiums specified in Clause 1 of Part 1 of Article 5 of this Federal Law (hereinafter referred to in this Article as payers of insurance premiums), separately to each state off-budget fund.

2. The amount of insurance premiums for compulsory social insurance in case of temporary disability and in connection with motherhood, payable to the Social Insurance Fund of the Russian Federation, is subject to reduction by payers of insurance premiums by the amount of expenses incurred by them for the payment of compulsory insurance coverage for the specified type of compulsory social insurance in accordance with the legislation of the Russian Federation.

3. During the settlement (reporting) period following the results of each calendar month, payers of insurance premiums calculate monthly mandatory payments on insurance premiums based on the amount of payments and other remunerations accrued (carried out - for payers of insurance premiums - individuals) from the beginning of the billing period to the end of the corresponding calendar month, and the rates of insurance premiums, minus the amounts of monthly mandatory payments calculated from the beginning of the billing period to the previous calendar month inclusive.

4. During the billing period, the insured pays insurance premiums in the form of monthly mandatory payments.

5. Monthly mandatory payment payable no later than the 15th day of the calendar month following the calendar month for which the monthly mandatory payment is charged. If the specified deadline for the payment of the monthly mandatory payment falls on a day recognized in accordance with the legislation of the Russian Federation as a day off and (or) a non-working holiday, the expiration date of the deadline is the next business day following it.

6. Payers of insurance premiums are obliged to keep records of the amounts of accrued payments and other remuneration, the amounts of insurance premiums related to them, in respect of each individual in whose favor the payments were made.

7. The amount of insurance premiums to be transferred to the relevant state non-budgetary funds is determined in full rubles. The amount of insurance premiums less than 50 kopecks is discarded, and the amount of 50 kopecks and more is rounded up to the full ruble.

8. Payment of insurance premiums is carried out by separate settlement documents sent to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund and territorial compulsory medical insurance funds to the relevant accounts Federal Treasury.

9. Payers of insurance premiums quarterly submit the following reports to the body controlling the payment of insurance premiums at the place of their registration:

1) before the 1st day of the second calendar month following the reporting period, to the territorial body of the Pension Fund of the Russian Federation - calculation of accrued and paid insurance premiums for compulsory pension insurance to the Pension Fund of the Russian Federation and for compulsory medical insurance to compulsory medical insurance funds in the form approved by the federal executive body responsible for the development of public policy and legal regulation in the field of social insurance;

2) before the 15th day of the calendar month following the reporting period, to the territorial body of the Social Insurance Fund of the Russian Federation - calculation of accrued and paid insurance premiums for compulsory social insurance in case of temporary disability and in connection with maternity to the Social Insurance Fund of the Russian Federation , as well as on expenses for the payment of compulsory insurance coverage for the specified type of compulsory social insurance, made on account of the payment of these insurance contributions to the Social Insurance Fund of the Russian Federation, in the form approved by the federal executive body responsible for the development of state policy and regulatory legal regulation in the field of social insurance.

10. Payers of insurance premiums, in which the average number of individuals in whose favor payments and other remuneration are made, for the previous billing period exceeds 50 people, as well as newly created (including during reorganization) organizations, in which the number of these individuals exceeds this limit, submit the calculations specified in part 9 of this article to the body controlling the payment of insurance premiums in accordance with the established formats in electronic form with an electronic digital signature in accordance with the Federal Law of January 10, 2002 N 1-FZ "On Electronic digital signature" (Further - the federal law"On Electronic Digital Signature"), unless a different procedure for presenting information classified as a state secret is provided for by the legislation of the Russian Federation.

11. Separate subdivisions that have a separate balance sheet, current account and accrue payments and other remuneration in favor of individuals (hereinafter referred to in this article as separate subdivisions), perform the obligations of the organization to pay insurance premiums (monthly mandatory payments), as well as the obligation to submit settlements on insurance premiums at the place of its location, unless otherwise provided by part 14 of this article.

12. The amount of insurance premiums (monthly mandatory payments) payable at the location of a separate subdivision is determined based on the size of the base for calculating insurance premiums related to this separate subdivision.

13. The amount of insurance premiums payable at the location of the organization and which includes separate subdivisions is determined as the difference between the total amount of insurance premiums payable by the organization as a whole and the total amount of insurance premiums payable at the location of separate subdivisions of the organization .

14. If the organization has separate subdivisions located outside the territory of the Russian Federation, payment of insurance premiums (monthly mandatory payments), as well as submission of calculations for insurance premiums according to the data separate divisions carried out by the organization at its location.

15. In the event of termination of the organization's activities in connection with its liquidation or termination by an individual of activities as an individual entrepreneur before the end of the billing period, payers of insurance premiums specified in subparagraphs "a" and "b" of paragraph 1 of part 1 of Article 5 of this Federal Law are obliged until the date of submission to the registration authority of the application for state registration of a legal entity in connection with its liquidation or an application for state registration of the termination by an individual of activity as an individual entrepreneur, respectively, submit to the body for control over the payment of insurance premiums a calculation of the accrued and paid insurance premiums for the period from the beginning of the calculation period to the day of submission of the specified calculation, inclusive. The difference between the amount of insurance premiums payable in accordance with the specified calculation and the amounts of insurance premiums paid by payers of insurance premiums from the beginning of the settlement period is payable within 15 calendar days from the date of submission of such calculation or returned to the payer of insurance premiums in accordance with Article 26 of this federal law.

16. In case of reorganization of the payer of insurance premiums - the organization, the payment of insurance premiums, as well as the presentation of calculations on accrued and paid insurance premiums, shall be carried out by its successor (successors), regardless of whether the facts and (or) circumstances were known to the successor (successors) before the completion of the reorganization non-performance or improper performance by the reorganized legal entity of obligations to pay insurance premiums. If there are several successors, the share of participation of each of them in the performance of the obligations of the reorganized legal entity for the payment of insurance premiums is determined in the manner prescribed by the civil legislation of the Russian Federation. If the separation balance sheet does not allow determining the share of the successor of the reorganized legal entity or excludes the possibility of fulfilling the obligations to pay insurance premiums in full by any successor and such reorganization was aimed at non-fulfillment of obligations to pay insurance premiums, by a court decision, the newly formed legal entities may jointly and severally fulfill the obligation to pay the insurance premiums of the reorganized entity.<...>

Article 17

1. If the payer of insurance premiums finds in the calculation submitted by him to the body for monitoring the payment of insurance premiums on the accrued and paid insurance premiums the fact of failure to reflect or incomplete reflection of information, as well as errors leading to an underestimation of the amount of insurance premiums payable, the payer of insurance premiums is obliged to pay the necessary changes in the calculation of accrued and paid insurance premiums and submit to the body monitoring the payment of insurance premiums an updated calculation of accrued and paid insurance premiums in the manner prescribed by this article.

2. If the payer of insurance premiums finds inaccurate information in the calculation submitted by him to the body for monitoring the payment of insurance premiums on accrued and paid insurance premiums, as well as errors that do not lead to an underestimation of the amount of insurance premiums payable, the payer of insurance premiums has the right to make the necessary changes in calculation of the accrued and paid insurance premiums and submit to the body for control over the payment of insurance premiums an updated calculation of the accrued and paid insurance premiums in the manner prescribed by this article. At the same time, an updated calculation of accrued and paid insurance premiums submitted after the expiration of the established deadline for submitting a calculation of accrued and paid insurance premiums is not considered to be submitted with a violation of the deadline.

3. If an updated calculation of accrued and paid insurance premiums is submitted to the body controlling the payment of insurance premiums before the deadline for submitting a calculation of accrued and paid insurance premiums, it is considered submitted on the day of submission of an updated calculation of accrued and paid insurance premiums.

4. If an updated calculation of accrued and paid insurance premiums is submitted to the body controlling the payment of insurance premiums after the deadline for submitting the calculation of accrued and paid insurance premiums and the deadline for paying insurance premiums, the payer of insurance premiums shall be released from liability in the following cases:

1) submission of an updated calculation of accrued and paid insurance premiums until the moment when the payer of insurance premiums learned about the detection by the body of control over the payment of insurance premiums of non-reflection or incomplete reflection of information in the calculation of accrued and paid insurance premiums, as well as errors leading to an understatement of the payable the amount of insurance premiums, or on the appointment of an on-site inspection for a given period, provided that before submitting an updated calculation of accrued and paid insurance premiums, he paid the missing amount of insurance premiums and the corresponding penalties;

2) submission of an updated calculation of accrued and paid insurance premiums after an on-site audit for the corresponding billing period, the results of which did not reveal the failure to reflect or incomplete reflection of information in the calculation of accrued and paid insurance premiums, as well as errors leading to an understatement of the amount payable insurance premiums.

5. An updated calculation of the accrued and paid insurance premiums shall be submitted to the body controlling the payment of insurance premiums in the form that was in force during the billing period for which the relevant changes are made.

Article 18. Fulfillment of the obligation to pay insurance premiums

1. Payers of insurance premiums are obliged to pay insurance premiums in a timely manner and in full.

2. In the event of non-payment or incomplete payment of insurance premiums within the established period, the collection of arrears on insurance premiums shall be carried out in the manner prescribed by this Federal Law.

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.

4. Collection of arrears on insurance premiums in a judicial proceeding is carried out:

1) from the organization with which a personal account is opened;

2) from organizations that, in accordance with the civil legislation of the Russian Federation, are the main (prevailing, participating) companies (enterprises), in cases where their accounts in banks receive proceeds from the goods (works, services) sold by organizations that, in accordance with the civil by the legislation of the Russian Federation by dependent (subsidiary) companies (enterprises), - in order to recover arrears, which are more than three months old for the corresponding dependent (subsidiary) companies (enterprises);

3) from organizations that, in accordance with the civil legislation of the Russian Federation, are dependent (subsidiary) companies (enterprises), in cases where their bank accounts receive proceeds for goods (works, services) sold by organizations that are the main (predominant, participating) companies (enterprises) - for the purpose of collecting arrears that are more than three months old for the relevant main (prevailing, participating) companies (enterprises);

4) from an organization or an individual entrepreneur, if their obligation to pay insurance premiums is based on a change by the body controlling the payment of insurance premiums of the legal qualification of a transaction made by such a payer of insurance premiums, or the status and nature of the activity of this payer of insurance premiums.

5. The obligation to pay insurance premiums shall be considered fulfilled by the payer of insurance premiums, unless otherwise provided by part 6 of this article:

1) from the date of presentation to the bank of an instruction to transfer to the budget of the corresponding state off-budget fund to the corresponding account of the Federal Treasury (indicating the corresponding code budget classification) Money from the account of the payer of insurance premiums in the bank if there is a sufficient cash balance on it on the day of payment;

2) from the date of reflection on the personal account of the organization for which the personal account is opened, the operation to transfer the relevant funds to the budget of the relevant state non-budgetary fund;

3) from the day an individual deposits cash into a bank, cash desk of a local administration or into a federal postal service organization for their transfer to the budget of the corresponding state extra-budgetary fund to the appropriate account of the Federal Treasury (indicating the corresponding budget classification code);

4) from the date of the decision by the body controlling the payment of insurance premiums in accordance with this Federal Law to set off the amounts of overpaid or overcharged insurance premiums, penalties, fines against the fulfillment of the obligation to pay the relevant insurance premiums.

6. The obligation to pay insurance premiums is not recognized as fulfilled in the event of:

1) withdrawal by the payer of insurance premiums or return by the bank to the payer of insurance premiums of an unfulfilled order to transfer the relevant funds to the budget of the relevant state non-budgetary fund;

2) withdrawal by the payer of insurance premiums - the organization with which a personal account is opened, or return by the Federal Treasury body (other authorized body that opens and maintains personal accounts) to the payer of insurance premiums of an unfulfilled order to transfer the relevant funds to the budget of the corresponding state non-budgetary fund;

3) return by the local administration or the organization of the federal postal service to the payer of insurance premiums - an individual, cash accepted for their transfer to the budget of the corresponding state extra-budgetary fund;

4) incorrect indication by the payer of insurance premiums in the order to transfer the amount of insurance premiums of the account number of the Federal Treasury, the budget classification code and (or) the name of the beneficiary's bank, which resulted in the non-transfer of this amount to the budget of the corresponding state non-budgetary fund to the corresponding account of the Federal Treasury;

5) if on the day the payer of insurance premiums presents to the bank (a body of the Federal Treasury, another authorized body that opens and maintains personal accounts) instructions to transfer funds on account of the payment of insurance premiums, this payer of insurance premiums has other unfulfilled claims that are presented to him account (personal account) and in accordance with the civil legislation of the Russian Federation are executed as a matter of priority, and if this account (personal account) does not have sufficient cash balance to satisfy all requirements.

7. Payment of insurance premiums is made in the currency of the Russian Federation.<...>

The president
Russian Federation
D. Medvedev

the federal law

"On Amending Certain Legislative Acts of the Russian Federation and Recognizing as Invalid Certain Legislative Acts (Provisions of Legislative Acts) of the Russian Federation in Connection with the Adoption of the Federal Law "On Insurance Contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Fund insurance and territorial funds of obligatory medical insurance"

extracts

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Article 9

Include in the Federal Law of May 19, 1995 N 81-FZ "On State Benefits to Citizens with Children" (Sobranie Zakonodatelstva Rossiyskoy Federatsii, 1995, 21, art. 1929; N 48, art. 4566; 1998, N 30, art. 3613; 2000, N 33, item 3348; 2001, N 23, item 2285; N 53, item 5017; 2002, N 30, item 3033; 2004, N 35, item 3607; 2005, N 52, 5594; 2006, N 50, item 5285; 2007, N 44, item 5281; 2008, N 9, item 817; N 29, item 3410) the following changes:

1) Paragraph five of the first part of Article 1 after the words "subject to compulsory social insurance" shall be supplemented with the words "in case of temporary disability and in connection with motherhood";

2) in the first part of Article 4:

A) the second paragraph shall be stated in the following wording:

"funds of the Social Insurance Fund of the Russian Federation in the form of benefits for pregnancy and childbirth, a lump sum allowance for women registered in medical institutions in the early stages of pregnancy, a one-time allowance for the birth of a child, a monthly allowance for child care for persons subject to compulsory social insurance in case of temporary disability and in connection with motherhood;";

B) in the third paragraph, the words "to persons from among the civilian personnel of the military formations of the Russian Federation located on the territories of foreign states in cases provided for by international treaties of the Russian Federation;" delete, the words "(with the exception of the monthly child care allowance provided for in paragraph two of this part)" shall be replaced by the words "(with the exception of the monthly child care allowance provided for in paragraph six of this part)";

C) the sixth paragraph shall be stated in the following wording:

"interbudgetary transfers from the federal budget provided in accordance with the established procedure to the budget of the Social Insurance Fund of the Russian Federation for the payment of benefits for pregnancy and childbirth, a one-time allowance for women registered with medical institutions in the early stages of pregnancy, a one-time allowance for the birth of a child, a monthly allowance for care for a child to women dismissed during pregnancy, maternity leave, and persons dismissed during parental leave in connection with the liquidation of organizations, termination by individuals of their activities as individual entrepreneurs, termination of powers by notaries engaged in private practice, and termination of the status of a lawyer, as well as in connection with the termination of activities by other individuals whose professional activities in accordance with federal laws are subject to state registration and (or) licensing, a one-time allowance for the birth of a child and a monthly allowance for child care to persons not subject to compulsory social insurance in case of temporary disability and in connection with motherhood, including full-time students in educational institutions of primary vocational, secondary vocational and higher professional education and institutions of postgraduate professional education (with the exception of one-time allowance for the birth of a child and monthly allowance for the care of a child, provided for in paragraph three of this part). The procedure for financing these expenses is established by the Government of the Russian Federation;";

3) in Article 4.2:

A) in the first part:

The second paragraph after the words "subject to compulsory social insurance" shall be supplemented with the words "in case of temporary disability and in connection with motherhood";

In paragraph five, the words "the minimum and maximum amounts of the monthly childcare allowance paid to the persons specified in paragraphs two to five of part one of Article 13 of this Federal Law" shall be replaced by the words "the minimum amount of the monthly childcare allowance paid to the persons indicated in paragraph two of part one of Article 13 of this Federal Law, the minimum and maximum amounts of the monthly child care allowance paid to the persons specified in paragraphs three and five of part one of Article 13 of this Federal Law";

B) in part three, the words "in paragraphs two to five" shall be replaced by the words "in paragraphs three and five";

4) Article 5.1 shall be stated in the following wording:

"Article 5.1. The procedure for calculating average earnings (income, allowance) when assigning state benefits to citizens with children

Calculation of the average earnings in the appointment of benefits for pregnancy and childbirth, a monthly allowance for child care to persons subject to compulsory social insurance in case of temporary disability and in connection with motherhood, is carried out in the manner established by the Federal Law of December 29, 2006 N 255-FZ " 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").

The procedure for calculating the average earnings (income, monetary allowance) when assigning a pregnancy and childbirth allowance to women specified in paragraph four of Article 6 of this Federal Law, and a monthly allowance for child care to persons specified in paragraphs three and five of part one of Article 13 of this Federal Law law, established by the Government of the Russian Federation.";

5) in Article 6:

A) the second paragraph after the words "subject to compulsory social insurance" shall be supplemented with the words "in case of temporary disability and in connection with motherhood, including women from among the civilian personnel of military units of the Russian Federation located on the territories of foreign states in cases provided for by international treaties of the Russian Federation", the words "private notaries" shall be replaced by the words "notaries engaged in private practice,";

B) the fifth paragraph is recognized as invalid;

6) in Article 8:

A) in the second paragraph, the words "average earnings (income) at the place of work for the last 12 calendar months preceding the month of maternity leave, taking into account the conditions established by federal laws and other regulatory legal acts of the Russian Federation on compulsory social insurance, - women subject to compulsory social insurance, as well as "to be replaced by the words" average earnings, on which insurance premiums are charged for compulsory social insurance in case of temporary disability and in connection with motherhood, and taking into account other conditions established by the Federal Law "On Compulsory Social Insurance for case of temporary incapacity for work and in connection with motherhood", - to women subject to compulsory social insurance in case of temporary incapacity for work and in connection with motherhood, including";

B) in the third paragraph, the words "private notaries" shall be replaced by the words "notaries engaged in private practice";

7) in the first part of Article 13:

A) the second paragraph after the words "subject to compulsory social insurance" shall be supplemented with the words "in case of temporary disability and in connection with motherhood, including mothers or fathers, other relatives, guardians who actually care for the child, from among the civilian personnel of the military formations of the Russian Federation located on the territories of foreign states in cases provided for by international treaties of the Russian Federation,";

B) the fourth paragraph is recognized as invalid;

C) in paragraphs five and six, the words "private notaries" shall be replaced by the words "notaries engaged in private practice";

D) paragraphs seven and eight after the words "not subject to compulsory social insurance" shall be supplemented with the words "in case of temporary disability and in connection with motherhood";

8) in the first part of Article 15:

A) add a new third paragraph of the following content:

"40 percent of the average earnings, on which insurance premiums are charged for compulsory social insurance in case of temporary disability and in connection with motherhood, - to the persons specified in paragraph two of part one of Article 13 of this Federal Law. At the same time, the minimum monthly allowance for child care cannot be less than the amount of the monthly child care allowance paid to the persons specified in paragraphs six to eight of part one of Article 13 of this Federal Law;";

Article 12

Include in Federal Law No. 27-FZ of April 1, 1996 "On Individual (Personalized) Accounting in the System of Compulsory Pension Insurance" (Sobraniye Zakonodatelstva Rossiyskoy Federatsii, 1996, No. 14, Article 1401; 2001, No. 44, Article 4149; 2003, N 1, item 13; 2005, N 19, item 1755; 2007, N 30, item 3754; 2008, N 18, item 1942; N 30, item 3616) the following changes:

1) in article 1:

A) the fifth paragraph shall be stated in the following wording:

"individuals who independently pay insurance premiums are insured persons: individual entrepreneurs, lawyers, notaries engaged in private practice, and other categories of citizens who pay insurance premiums for compulsory pension insurance in an amount determined based on the cost insurance year, in the manner prescribed by the Federal Law "On Insurance Contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund and Territorial Compulsory Medical Insurance Funds";";

"reporting period- the period for which the insured submits to the territorial body of the Pension Fund of the Russian Federation information about the insured persons in the system of individual (personalized) accounting. Reporting periods are the first quarter, six months, nine months and the calendar year.";

2) in Article 6:

A) subparagraph 13 of paragraph 2 shall be stated as follows:

13) the amount of insurance premiums accrued by the policyholder to this insured person.

For persons born in 1966 and older, the amount of insurance premiums for financing the insurance part of the labor pension is taken into account at the rate of 16.0 percentage points of the insurance premium rate, regardless of the amount of insurance premiums actually paid by the insured for this insured person.

For persons born in 1967 and younger, the amount of insurance premiums for financing the insurance part of the labor pension is taken into account at the rate of 10.0 percentage points of the insurance premium rate, regardless of the amount of insurance premiums actually paid by the insured for this insured person;";

B) in paragraph 3:

Subparagraph 1 shall be stated in the following wording:

"1) the amount of insurance premiums for compulsory pension insurance received for the funded part of the labor pension. The indicated amount for persons born in 1967 and younger is taken into account at the rate of 6.0 percentage points of the insurance premium rate;";

In subparagraph 3, the word "annual" shall be deleted;

Supplement with subparagraph 11 of the following content:

"11) information about the successors of the deceased insured person and the payments made by him pension savings.";

3) in paragraph 2 of Article 8:

A) the third sentence of the second paragraph shall be deleted;

B) add a paragraph with the following content:

"The policyholder, when submitting information on 50 or more insured persons working for him (including those who have entered into civil law contracts for remuneration for which insurance premiums are charged in accordance with the legislation of the Russian Federation) for the previous reporting period, submits them in electronic form in accordance with the Federal Law No. 1-FZ of January 10, 2002 "On Electronic Digital Signature". The form for submitting information in electronic form is determined by the Pension Fund of the Russian Federation.";

4) in Article 11:

A) in paragraph 2:

The first paragraph shall be stated in the following wording:

"2. On a quarterly basis, before the 1st day of the second calendar month following the reporting period, the insured shall report on each insured person working for him (including those who have entered into civil law contracts for remuneration for which insurance premiums are charged in accordance with the legislation of the Russian Federation) the following information:";

The thirteenth paragraph shall be stated in the following wording:

"Together with the information provided for by this paragraph, the insured shall provide information on the accrued and paid insurance premiums in general for all insured persons working for him.";

B) the first paragraph of paragraph 5 shall be stated as follows:

"5. An individual who independently pays insurance premiums, before March 1 of the year following the expired calendar year, submits the following information:";

5) Paragraph eight of the second part of Article 16 is recognized as invalid;

6) in part three of Article 17 the words "for the reporting year" shall be replaced by the words "respectively for the reporting period and for the past calendar year".<...>

Article 34

Include in the Federal Law of December 29, 2006 N 255-FZ "On the provision of benefits for temporary disability, pregnancy and childbirth of citizens subject to compulsory social insurance" (Sobranie Zakonodatelstva Rossiyskoy Federatsii, 2007, N 1, art. 18; 2009, N 7, article 781) the following changes:

1) the name shall be stated in the following wording:

"On compulsory social insurance in case of temporary disability and in connection with motherhood";

2) Part 1 of Article 1 shall be stated as follows:

"1. This Federal Law regulates legal relations in the system of compulsory social insurance in case of temporary disability and in connection with motherhood, determines the circle of persons subject to compulsory social insurance in case of temporary disability and in connection with motherhood, and the types of compulsory insurance coverage provided by them, establishes the rights and obligations of subjects of compulsory social insurance in case of temporary disability and in connection with motherhood, and also determines the conditions, amounts and procedure for providing benefits for temporary disability, pregnancy and childbirth, a monthly allowance for caring for a child of citizens subject to compulsory social insurance in case of temporary disability and in connection with motherhood.

3) add Article 1.1 with the following content:

"Article 1.1. Legislation of the Russian Federation on compulsory social insurance in case of temporary disability and in connection with motherhood

1. The legislation of the Russian Federation on compulsory social insurance in case of temporary disability and in connection with motherhood is based on the Constitution of the Russian Federation and consists of this Federal Law, Federal Law No. 165-FZ of July 16, 1999 "On the Basics of Compulsory Social Insurance", Federal Law "On Insurance Contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund and Territorial Compulsory Medical Insurance Funds", other federal laws. Relations related to compulsory social insurance in case of temporary disability and in connection with motherhood are also regulated by other regulatory legal acts of the Russian Federation.

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

3. For the purpose of the uniform application of this Federal Law, if necessary, appropriate explanations may be issued in the manner determined by the Government of the Russian Federation.";

4) add Article 1.2 with the following content:

"Article 1.2. Basic concepts used in this Federal Law

1. For the purposes of this Federal Law, the following basic concepts are used:

1) compulsory social insurance in case of temporary disability and in connection with motherhood - a system of legal, economic and organizational measures created by the state aimed at compensating citizens for lost earnings (payments, remunerations) or additional expenses in connection with the onset of insured event on compulsory social insurance in case of temporary disability and in connection with motherhood;

2) an insured event under compulsory social insurance in case of temporary disability and in connection with motherhood - an accomplished event, upon the occurrence of which the obligation of the insurer arises, and in some cases established by this Federal Law, the insured to provide insurance coverage;

3) compulsory insurance coverage for compulsory social insurance in case of temporary disability and in connection with motherhood (hereinafter also referred to as insurance coverage) - the fulfillment by the insurer, and in some cases established by this Federal Law, by the insured of his obligations to the insured person upon the occurrence of an insured event through payment of benefits established by this Federal Law;

4) funds of compulsory social insurance in case of temporary incapacity for work and in connection with motherhood - funds generated by the payment of insurance premiums by insurers for compulsory social insurance in case of temporary incapacity for work and in connection with motherhood, as well as property under the operational management of the insurer;

5) insurance premiums for compulsory social insurance in case of temporary disability and in connection with motherhood (hereinafter - insurance premiums) - mandatory payments made by policyholders to the Social Insurance Fund of the Russian Federation in order to ensure compulsory social insurance of insured persons in case of temporary disability and in connection with with motherhood;

6) average earnings- the average amount paid by the insured in favor of the insured person in the billing period wages, other payments and remunerations, on the basis of which, in accordance with this Federal Law, benefits for temporary disability, for pregnancy and childbirth, a monthly allowance for caring for a child are calculated, and for persons who voluntarily entered into legal relations under compulsory social insurance in case of temporary disability and in connection with motherhood - the minimum wage established by federal law on the day of the insured event.

2. Other concepts and terms used in this Federal Law shall be applied in the same sense as they are used in other legislative acts of the Russian Federation.";

5) add Article 1.3 with the following content:

"Article 1.3. Insured risks and insured events

1. Insurance risks under compulsory social insurance in case of temporary disability and in connection with motherhood are recognized as temporary loss of earnings or other payments, remuneration by the insured person in connection with the occurrence of an insured event or additional expenses the insured person or members of his family in connection with the occurrence of an insured event.

2. Insured events for compulsory social insurance in case of temporary disability and in connection with motherhood are recognized:

1) temporary disability of the insured person due to illness or injury (with the exception of temporary disability due to accidents at work and occupational diseases) and in other cases provided for in Article 5 of this Federal Law;

2) pregnancy and childbirth;

3) the birth of a child (children);

4) caring for a child until he reaches the age of one and a half years;

5) death of the insured person or a minor member of his family.";

6) add Article 1.4 with the following content:

"Article 1.4. Types of insurance coverage

1. The types of insurance coverage for compulsory social insurance in case of temporary disability and in connection with motherhood are the following payments:

1) allowance for temporary disability;

2) allowance for pregnancy and childbirth;

3) a one-time allowance for women registered with medical institutions in the early stages of pregnancy;

4) a one-time allowance for the birth of a child;

5) monthly allowance for child care;

6) social benefit for burial.

2. The conditions, amounts and procedure for the payment of insurance coverage for compulsory social insurance in case of temporary disability and in connection with motherhood are determined by this Federal Law, Federal Law of May 19, 1995 N 81-FZ "On State Benefits to Citizens with Children" (hereinafter - Federal Law "On State Benefits to Citizens with Children"), Federal Law of January 12, 1996 N 8-FZ "On Burial and Funeral Business" (hereinafter - the Federal Law "On Burial and Funeral Business").";

7) Article 2 shall be stated in the following wording:

"Article 2. Persons subject to compulsory social insurance in case of temporary disability and in connection with motherhood

1. Citizens of the Russian Federation, as well as foreign citizens and stateless persons permanently or temporarily residing in the territory of the Russian Federation, are subject to compulsory social insurance in case of temporary disability and in connection with motherhood:

1) persons working on employment contracts;

2) state civil servants, municipal employees;

3) persons holding public positions of the Russian Federation, public positions of a constituent entity of the Russian Federation, as well as municipal positions filled on a permanent basis;

4) members of the production cooperative, taking personal labor participation in its activities;

5) clergy;

6) persons sentenced to deprivation of liberty and involved in paid work.

2. Persons subject to compulsory social insurance in case of temporary disability and in connection with motherhood in accordance with this Federal Law are insured persons.

3. Lawyers, individual entrepreneurs, members of peasant (farm) households, individuals who are not recognized as individual entrepreneurs (notaries engaged in private practice, other persons engaged in private practice in accordance with the procedure established by the legislation of the Russian Federation), members of family (clan) communities of indigenous small peoples The North are subject to compulsory social insurance in case of temporary disability and in connection with motherhood if they have voluntarily entered into a relationship for compulsory social insurance in case of temporary disability and in connection with motherhood and pay insurance premiums for themselves in accordance with Article 4.5 of this Federal Law .

4. Insured persons are entitled to receive insurance coverage subject to the conditions provided for by this Federal Law, as well as the Federal Law "On State Benefits to Citizens with Children" and the Federal Law "On Burial and Funeral Business". Persons who have voluntarily entered into relations under compulsory social insurance in case of temporary disability and in connection with motherhood acquire the right to receive insurance coverage provided that insurance premiums are paid within the period specified in Article 4.5 of this Federal Law.

5. Persons working under labor contracts, for the purposes of this Federal Law, shall be recognized as persons who have duly entered into an employment contract from the day on which they were supposed to start work, as well as persons actually admitted to work in accordance with labor legislation. 6. Legislative, regulatory legal acts of the Russian Federation, constituent entities of the Russian Federation may also establish other payments for the provision of federal state civil servants, state civil servants of the constituent entities of the Russian Federation in case of temporary disability and in connection with motherhood, financed accordingly at the expense of the federal budget, budgets subjects of the Russian Federation.";

8) add Article 2.1 with the following content:

"Article 2.1. Policyholders

1. Insurers under compulsory social insurance in case of temporary disability and in connection with motherhood are persons making payments to individuals subject to compulsory social insurance in case of temporary disability and in connection with motherhood in accordance with this Federal Law, including:

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

2) individual entrepreneurs, including heads of peasant (farmer) households;

3) individuals who are not recognized as individual entrepreneurs.

2. For the purposes of this Federal Law, lawyers, individual entrepreneurs, members of peasant (farmer) households, individuals who are not recognized as individual entrepreneurs (notaries engaged in private practice, other persons engaged in private practice in accordance with the procedure established by the legislation of the Russian Federation), members of family (clan) communities of the indigenous peoples of the North who voluntarily entered into relations on compulsory social insurance in case of temporary disability and in connection with motherhood in accordance with Article 4.5 of this Federal Law. These persons shall exercise the rights and bear the obligations of policyholders provided for by this Federal Law, with the exception of the rights and obligations associated with the payment of insurance coverage to insured persons.

3. If the policyholder simultaneously belongs to several categories of policyholders specified in parts 1 and 2 of this article, the calculation and payment of insurance premiums are made by him on each basis.

9) add Article 2.2 with the following content:

"Article 2.2. Insurer

1. Compulsory social insurance in case of temporary disability and in connection with motherhood is carried out by the insurer, which is the Social Insurance Fund of the Russian Federation.

2. The Social Insurance Fund of the Russian Federation and its territorial bodies constitute a single centralized system of bodies for managing the means of compulsory social insurance in case of temporary disability and in connection with motherhood.

3. The legal status and procedure for organizing the activities of the Social Insurance Fund of the Russian Federation are determined by federal law.";

10) add Article 2.3 with the following content:

"Article 2.3. Registration and de-registration of policyholders

1. Registration of policyholders is carried out in the territorial bodies of the insurer:

1) policyholders - legal entities within five days from the date of submission to the territorial body of the insurer by the federal executive body that carries out state registration of legal entities, the information contained in the unified state register legal entities and represented in the manner determined by the federal executive body authorized by the Government of the Russian Federation;

2) policyholders - legal entities at the location of separate subdivisions that have a separate balance sheet, current account and accrue payments and other remuneration in favor of individuals, on the basis of an application for registration as an insurant, submitted no later than 30 days from the date of creation of such a separate divisions;

3) policyholders - individuals who have concluded an employment contract with an employee, at the place of residence of these individuals on the basis of an application for registration as an insurant, submitted no later than 10 days from the date of conclusion of an employment contract with the first of the hired employees.

2. Deregistration of policyholders is carried out at the place of registration in the territorial bodies of the insurer:

1) policyholders - legal entities within five days from the date of submission to the territorial bodies of the insurer by the federal executive body carrying out state registration of legal entities, the information contained in the unified state register of legal entities, in the manner determined by the federal executive body authorized by the Government of the Russian Federation;

2) policyholders - legal entities at the location of separate subdivisions that have a separate balance sheet, current account and accrue payments and other remuneration in favor of individuals (in the event of the closure of a separate subdivision or the termination of powers to maintain a separate balance sheet, current account or accrue payments and other remunerations in favor of individuals), within fourteen days from the date of submission by the insured of an application for deregistration at the location of such a unit;

3) policyholders - individuals who have entered into an employment contract with an employee (in the event of termination of the employment contract with the last of the hired employees), within fourteen days from the date of filing by the insurant of an application for deregistration.

3. The procedure for registration and deregistration of the insurers specified in paragraphs 2 and 3 of part 1 of this article, and persons equated to insurers for the purposes of this Federal Law, shall be established by the federal executive body responsible for the development of state policy and regulatory regulation in the field of social insurance.";

11) Article 3 shall be stated in the following wording:

"Article 3. Financial support for the costs of paying insurance coverage

1. Financial support for expenses for the payment of insurance coverage to insured persons is carried out at the expense of the budget of the Social Insurance Fund of the Russian Federation, as well as at the expense of the insured in the cases provided for in paragraph 1 of part 2 of this article. 2. Temporary disability benefit in the cases specified in Clause 1 of Part 1 of Article 5 of this Federal Law shall be paid:

1) to insured persons (with the exception of insured persons who voluntarily entered into legal relations under compulsory social insurance in case of temporary disability and in connection with motherhood in accordance with Article 4.5 of this Federal Law) for the first two days of temporary disability at the expense of the insured, and for the rest the period starting from the 3rd day of temporary disability at the expense of the budget of the Social Insurance Fund of the Russian Federation;

2) to insured persons who voluntarily entered into legal relations on compulsory social insurance in case of temporary disability and in connection with motherhood in accordance with Article 4.5 of this Federal Law, at the expense of the budget of the Social Insurance Fund of the Russian Federation from the 1st day of temporary disability.

3. Temporary disability benefit in cases provided for in paragraphs

RUSSIAN FEDERATION

THE FEDERAL LAW

ABOUT INSURANCE CONTRIBUTIONS TO THE PENSION FUND

OF THE RUSSIAN FEDERATION, SOCIAL INSURANCE FUND

OF THE RUSSIAN FEDERATION, FEDERAL FUND OF OBLIGATORY

HEALTH INSURANCE AND TERRITORIAL FUNDS

MANDATORY HEALTH INSURANCE

State Duma

Federation Council

(see overview of changes in this document)

Chapter 1. GENERAL PROVISIONS

Article 1. Subject of legal regulation

1. This Federal Law governs relations connected with the calculation and payment (transfer) of insurance contributions to the Pension Fund of the Russian Federation for compulsory pension insurance, the Social Insurance Fund of the Russian Federation for compulsory social insurance in case of temporary disability and in connection with motherhood, the Federal Fund for compulsory medical insurance and territorial funds of compulsory medical insurance (hereinafter also referred to as compulsory medical insurance funds) for compulsory medical insurance (hereinafter also referred to as insurance premiums), as well as relations arising in the process of exercising control over the calculation and payment (transfer) of insurance premiums and attraction to liability for violation of the legislation of the Russian Federation on insurance premiums.

2. This Federal Law does not apply to legal relations associated with the calculation and payment (transfer) of insurance premiums for compulsory social insurance against industrial accidents and occupational diseases, as well as legal relations associated with the payment of insurance premiums for compulsory medical insurance of the 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.

5. For the purposes of the uniform application of this Federal Law, appropriate explanations may be issued, if necessary, in the manner determined by the Government of the Russian Federation.

Article 2. Concepts used in this Federal Law

For the purposes of this Federal Law, the following concepts are used:

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

2) individuals - citizens of the Russian Federation, foreign citizens and stateless persons;

3) individual entrepreneurs - individuals registered in the prescribed manner and carrying out entrepreneurial activities without forming a legal entity, heads of peasant (farm) farms. Individuals engaged in entrepreneurial activities without forming a legal entity, but not registered as individual entrepreneurs in violation of the requirements of the civil legislation 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;

5) banks (bank) - commercial banks and others credit organizations licensed Central Bank Russian Federation;

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

7) personal accounts - accounts opened with the bodies of the Federal Treasury (other bodies that open and maintain personal accounts) in accordance with the budgetary legislation of the Russian Federation;

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

9) arrears - the amount of insurance premiums not paid within the period established by this Federal Law;

10) the location of a separate subdivision of a Russian organization - the place where this organization carries out activities through its separate subdivision;

11) the place of residence of an individual - the 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;

12) goods - any property sold or intended for sale;

13) work - activity, the results of which have a material expression and can be implemented to meet the needs of the organization and (or) individuals;

14) service - an activity, the results of which do not have a material expression, are realized and consumed in the process of carrying out this activity;

16) the legislation of the Russian Federation on insurance premiums - this Federal Law and the regulatory legal acts of the Russian Federation adopted in accordance with it.

Article 3. Bodies exercising control over the payment of insurance premiums

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 mandatory medical insurance funds, 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 maternity, paid to the Fund social insurance 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 Federal Law No. 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.

Article 4

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.

2. The term begins on the next day after the calendar date or the occurrence of the event (action) that determined its beginning.

3. A term calculated in years shall expire on the respective month and day of the last year of the term. In this case, a year (except for a calendar year) is any period consisting of 12 consecutive months.

4. Term calculated in quarters expires on the last day last month term. In this case, a quarter is considered equal to three calendar months and the quarters are counted from the beginning of the calendar year.

5. A term calculated in months shall expire on the respective month and day of the last month of the term. If the end of the period falls on a month in which there is no corresponding date, the period shall expire on the last day of that month.

6. The term, determined in days, is calculated in working days, if the term is not set in calendar days. In this case, a working day is a day that is not recognized in accordance with the legislation of the Russian Federation as a day off and (or) a non-working holiday.

7. If the last day of the term falls on a day recognized in accordance with the legislation of the Russian Federation as a day off and (or) a non-working holiday, the expiration day of the term is the next working day following it.

8. An action for which a time limit has been set may be performed before twenty-four hours on the last day of the time limit. If documents or funds were handed over to the communication organization before twenty-four hours of the last day of the deadline, the deadline is not considered missed.

Chapter 2. PAYMENT OF INSURANCE PREMIUM

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;

2) individual entrepreneurs, lawyers, notaries engaged in private practice (hereinafter referred to as payers of insurance premiums who do not make payments and other remuneration to individuals), unless otherwise provided for in the federal law on a specific type of compulsory social insurance.

2. Federal laws on specific types of compulsory social insurance may establish other categories of insurers who are payers of insurance premiums.

3. If the payer of insurance premiums belongs simultaneously to several categories of payers of insurance premiums specified in Part 1 of this Article or in the federal law on a specific type of compulsory social insurance, he shall calculate and pay insurance premiums for each reason.

Article 6. Accounting for payers of insurance premiums

1. For the purpose of exercising control over the payment of insurance premiums, the bodies controlling the payment of insurance premiums shall keep records of payers of insurance premiums on the basis of data on their registration (registration) as insurers. Features of registration of certain categories of payers of insurance premiums are established by the Government of the Russian Federation.

2. The territorial bodies of the Pension Fund of the Russian Federation and the territorial compulsory medical insurance funds shall reconcile the payers of insurance premiums specified in subparagraph "c" of paragraph 1 and paragraph 2 of part 1 of Article 5 of this Federal Law, based on the data they have on their registration (registration ) as insurers under compulsory pension insurance and compulsory medical insurance in the manner determined jointly by the Pension Fund of the Russian Federation and the Federal Compulsory Medical Insurance Fund.

Article 7

1. The object of taxation of 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 are payments and other remuneration accrued by payers of insurance premiums in favor of individuals under employment contracts and civil - legal contracts, the subject of which is the performance of works, the provision of services (with the exception of remuneration paid to persons specified in clause 2 of part 1 of Article 5 of this Federal Law), as well as under contracts for an author's order, contracts for the alienation of the exclusive right to works of science, literature , art, publishing license agreements, license agreements on granting the right to use a work of science, literature, art. The object of taxation of insurance premiums for payers of insurance premiums specified in subparagraph "a" of paragraph 1 of part 1 of Article 5 of this Federal Law are also payments and other remuneration accrued in favor of individuals subject to compulsory social insurance in accordance with federal laws on specific types compulsory social insurance.

2. The object of taxation of 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 recognized as payments and other remuneration under employment contracts and civil law contracts, the subject of which is the performance of work, the provision of services, paid by payers of insurance premiums in favor of individuals (with the exception of remuneration paid to persons specified in Clause 2 of Part 1 of Article 5 of this Federal Law).

3. Payments and other remunerations made within the framework of civil law contracts, the subject of which is the transfer of ownership or other property rights to property (property rights), and contracts related to the transfer of property (property rights), with the exception of contracts for the author's order, contracts for the alienation of the exclusive right to works of science, literature, art, publishing license agreements, license agreements for granting the right to use a work of science, literature, art.

4. Payments and other remuneration accrued in favor of individuals who are foreign citizens and stateless persons under employment contracts concluded with a Russian organization are not recognized as an object of taxation for payers of insurance premiums specified in paragraph 1 of part 1 of Article 5 of this Federal Law. for work in its separate subdivision located outside the territory of the Russian Federation, payments and other remuneration accrued in favor of individuals who are foreign citizens and stateless persons in connection with their activities outside the territory of the Russian Federation under the concluded civil- of a legal nature, the subject of which is the performance of work, the provision of services.

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 the 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 the end of each calendar month on an accrual basis.

4. For payers of insurance premiums specified in Clause 1 of Part 1 of Article 5 of this Federal Law, the base 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. From the amounts of payments and other remuneration in favor of an individual exceeding 415,000 rubles on an accrual basis from the beginning of the billing period, insurance premiums are not charged.

5. The limit value of the base for calculating insurance premiums established by part 4 of this article is subject to annual (from January 1 of the corresponding year) indexation in accordance with the growth of the average wage in the Russian Federation. The amount of this indexation is determined by the Government of the Russian Federation.

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 in case of state regulation of 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 expenses associated with the extraction of such income. If these expenses cannot be documented, they are deductible in the following amounts:

┌──────────────────────────────────────────────────────┬──────────────────┐

│ Name │ Cost standards │

│ │(as a percentage of the amount│

│ │ accrued │

│ │ income) │

└──────────────────────────────────────────────────────┴──────────────────┘

Creation of literary works, including for

theatre, cinema, stage and circus 20

Creation of artistic and graphic works,

photographic works for printing, works of architecture and

design 30

Creation of works of sculpture, monumental

decorative painting, arts and crafts and

decorative art, easel painting,

theatrical and film decoration art and graphics,

made in various techniques 40

Creation of audiovisual works (video, television

and movies) 30

Creation of musical works:

musical stage works (operas, ballets,

musical comedies), symphonic, choral,

chamber works, works for wind

orchestra, original music for film, television and

videos and theatrical performances 40

other pieces of music, including

Performance of works of literature and art 20

Creation of scientific works and developments 20

Discoveries, inventions and creation of industrial

samples (percentage of the amount of income received for the first

two years of use) 30.

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

Article 9

1. The following are not subject to insurance premiums for payers of insurance premiums specified in Clause 1 of Part 1 of Article 5 of this Federal Law:

1) state benefits paid in accordance with the legislation of the Russian Federation, legislative acts of the constituent entities of the Russian Federation, decisions of representative bodies of local self-government, including unemployment benefits, as well as benefits and other types of compulsory insurance coverage for compulsory social insurance;

2) all types established by the legislation of the Russian Federation, legislative acts of the constituent entities of the Russian Federation, decisions of representative bodies of local self-government compensation payments(within the limits established in accordance with the legislation of the Russian Federation), related to:

a) with compensation for harm caused by injury or other damage to health;

b) with free provision of residential premises, payment for residential premises and utilities, food and products, fuel or appropriate monetary compensation;

c) with the payment of the cost and (or) the issuance of the due allowance in kind, as well as with the payment of monetary funds in return for this allowance;

d) with payment for the cost of food, sports equipment, equipment, sports and dress uniforms received by athletes and employees of physical culture and sports organizations for the training process and participation in sports competitions, as well as sports judges for participating in sports competitions;

(as amended by Federal Law No. 276-FZ of November 25, 2009)

(see text in previous edition)

e) with the dismissal of employees, with the exception of compensation for unused vacation;

f) with reimbursement of expenses for professional training, retraining and advanced training of employees;

g) with the expenses of an individual in connection with the performance of work, the provision of services under civil law contracts;

h) with the employment of employees dismissed in connection with the implementation of measures to reduce the number or staff, reorganization or liquidation of the organization, in connection with the termination of activities by individuals as individual entrepreneurs, the termination of powers of notaries engaged in private practice, and the termination of the status of a lawyer, as well as in connection with the termination of activities by other individuals whose professional activities in accordance with federal laws are subject to state registration and (or) licensing;

i) with the performance of labor duties by an individual, including in connection with moving to work in another locality, with the exception of:

payments in cash for work with difficult, harmful and (or) dangerous working conditions, except for compensation payments in the amount equivalent to the cost of milk or other equivalent food products;

payments in foreign currency instead of daily allowances made in accordance with the legislation of the Russian Federation by Russian shipping companies to crew members of ships of foreign navigation, as well as payments in foreign currency to the personnel of the crews of Russian aircraft operating international flights;

3) lump sum financial assistance provided by payers of insurance premiums:

a) individuals in connection with a natural disaster or other emergency in order to compensate for material damage caused to them or harm to their health, as well as individuals affected by terrorist acts on the territory of the Russian Federation;

b) an employee in connection with the death of a member (members) of his family;

c) to employees (parents, adoptive parents, guardians) at birth (adoption (adoption) of a child, paid within the first year after birth (adoption), but not more than 50,000 rubles for each child;

4) income (except for wages of workers) received by members of duly registered family (tribal) communities of indigenous peoples of the North from the sale of products obtained as a result of their traditional types of trade;

5) the amount of insurance payments (contributions) for compulsory insurance employees, carried out by the payer of insurance premiums in the manner prescribed by the legislation of the Russian Federation, the amount of payments (contributions) of the payer of insurance premiums under contracts of voluntary personal insurance of employees concluded for a period of at least one year, providing for the payment by insurers of medical expenses of these insured persons, the amount of payments (contributions ) the payer of insurance premiums under contracts for the provision of medical services employees contracted for a period of at least one year from medical organizations who have licenses to provide medical services issued in accordance with the legislation of the Russian Federation, the amounts of payments (contributions) of the payer of insurance premiums under contracts of voluntary personal insurance of employees, concluded exclusively in the event of the death of the insured person and (or) causing harm to the health of the insured person, and also sums pension contributions payer of insurance premiums under contracts of non-state pension provision;

6) employer's contributions paid by the payer of insurance premiums in accordance with the Federal Law of April 30, 2008 N 56-FZ "On additional insurance premiums for the funded part of the labor pension and state support for the formation of pension savings", in the amount of paid contributions, but not more than 12 000 rubles per year for each employee in whose favor the employer's contributions were paid;

7) the cost of travel of employees and members of their families to the place of vacation and back, paid by the payer of insurance premiums to persons working and living in the regions of the Far North and equivalent areas, in accordance with the legislation of the Russian Federation, labor contracts and (or) collective agreements . In the event that the said persons take a vacation outside the territory of the Russian Federation, the cost of travel or flight at tariffs calculated from the place of departure to the checkpoint through state border Russian Federation, including the cost of baggage weighing up to 30 kilograms;

8) amounts paid to individuals by election commissions, referendum commissions, as well as from the election funds of candidates for the position of the President of the Russian Federation, candidates for deputies of the legislative (representative) body of state power of a constituent entity of the Russian Federation, candidates for a position in another government agency of a constituent entity of the Russian Federation provided for by the constitution, the charter of a constituent entity of the Russian Federation elected directly by citizens, candidates for deputies of a representative body of a municipal formation, candidates for the position of head of a municipal formation, for another position provided for by the charter of a municipal formation and replaced through direct elections, electoral funds of electoral associations, electoral funds of regional branches of political parties that are not electoral associations, from the referendum funds of the initiative group for holding a referendum of the Russian Federation, a referendum of a constituent entity of the Russian Federation, a local referendum, an initiative campaign group for a referendum of the Russian Federation, other groups of participants in a referendum of a constituent entity of the Russian Federation, a local referendum for the performance by these persons of work directly related to the conduct of election campaigns, referendum campaigns;

9) the cost of uniforms and uniforms issued to employees in accordance with the legislation of the Russian Federation, as well as civil servants of federal government bodies free of charge or with partial payment and remaining in their personal permanent use;

10) the cost of travel benefits provided by the legislation of the Russian Federation to certain categories of employees;

11) the amount of material assistance provided by employers to their employees, not exceeding 4,000 rubles per employee for the billing period;

12) the amount of tuition fees for basic and additional professional educational programs, including for vocational training and retraining of employees;

13) amounts paid by organizations (individual entrepreneurs) to their employees to reimburse the costs of paying interest on loans (credits) for the acquisition and (or) construction of residential premises;

14) the amount of monetary allowance, food and clothing support and other payments received by military personnel, private and commanding officers of the internal affairs bodies of the Russian Federation, the federal fire service, officers of the federal courier communications, employees of institutions and bodies of the penitentiary system, customs authorities of the Russian Federation and bodies for the control of the circulation of narcotic drugs and psychotropic substances with special ranks, in connection with the performance of duties military service and service in these bodies in accordance with the legislation of the Russian Federation;

15) the amounts of payments and other remuneration under labor contracts and civil law contracts, including contracts of author's order in favor of foreign citizens and stateless persons temporarily staying on the territory of the Russian Federation.

2. When payers of insurance premiums pay expenses for business trips of employees both within the territory of the Russian Federation and outside the territory of the Russian Federation, daily allowances, as well as actually incurred and documented targeted expenses for travel to and from the destination, fees are not subject to insurance premiums. for airport services, commission fees, expenses for travel to the airport or train station at the points of departure, destination or transfers, for baggage transportation, expenses for renting accommodation, expenses for paying for communication services, fees for issuing (receipt) and registering an official foreign passport , fees for the issuance (receipt) of visas, as well as the costs of exchanging cash currency or a check in a bank for cash foreign currency. In case of failure to submit documents confirming the payment of expenses for renting a dwelling, the amounts of such expenses are exempted from taxation of insurance premiums within the limits established in accordance with the legislation of the Russian Federation. A similar procedure for taxing insurance premiums applies to payments made by individuals who are in the power (administrative) subordination of the organization, as well as members of the board of directors or any similar body of the company arriving to participate in a meeting of the board of directors, board or other similar body of this company.

3. In addition to the payments specified in parts 1 and 2 of this article, the base for calculating insurance premiums also does not include:

1) in terms of insurance premiums payable to the Pension Fund of the Russian Federation - amounts of allowance and other payments received by prosecutors and investigators, as well as judges of federal courts and justices of the peace;

2) in terms of insurance premiums payable to the Social Insurance Fund of the Russian Federation - any remuneration paid to individuals under civil law agreements, including under an author's order agreement, an agreement on the alienation of the exclusive right to works of science, literature, art , publishing license agreement, license agreement on granting the right to use a work of science, literature, art.

Article 10. Settlement and reporting periods

1. The settlement period for insurance premiums is a calendar year.

2. Reporting periods are the first quarter, six months, nine months of a calendar year, a calendar year.

3. If the organization was created after the beginning of the calendar year, the first settlement period for it is the period from the date of creation until the end of this calendar year.

4. If the organization was liquidated or reorganized before the end of the calendar year, the last settlement period for it is the period from the beginning of this calendar year until the day the liquidation or reorganization is completed.

5. If an organization created after the beginning of a calendar year is liquidated or reorganized before the end of this calendar year, the settlement period for it is the period from the date of creation until the day the liquidation or reorganization is completed.

6. The rules provided for by parts 3-5 of this article shall not apply to organizations from which one or more organizations are separated or joined.

Article 11. Determining the date for making payments and other remuneration

The date of payment and other remuneration is determined as:

1) the date of accrual of payments and other remuneration in favor of the employee (an individual in whose favor payments and other remunerations are made) - for payments and other remuneration accrued by payers of insurance premiums specified in subparagraphs "a" and "b" of clause 1 of part 1 Article 5 of this Federal Law;

2) the day of making payments and other remuneration in favor of an individual - for payers of insurance premiums specified in subparagraph "c" of paragraph 1 of part 1 of Article 5 of this Federal Law.

Article 12. Rates of insurance premiums

1. Insurance premium rate - the amount of the insurance premium per unit of measurement of the base for calculating insurance premiums.

Part 2 of Article 12 comes into force on January 1, 2011 (Part 2 of Article 62 of this document).

2. The following insurance premium rates apply:

1) Pension Fund of the Russian Federation - 26 percent;

2) Social Insurance Fund of the Russian Federation - 2.9 percent;

3) Federal Compulsory Medical Insurance Fund - 2.1 percent;

4) territorial funds of obligatory medical insurance - 3 percent.

Article 13. The cost of the insurance year

1. The cost of the insurance year - determined in accordance with part 2 of this article, the amount of money that must be received for the insured person under compulsory social insurance to the budget of the relevant state extra-budgetary fund within one financial year to provide this person with compulsory insurance coverage in the amount determined the legislation of the Russian Federation.

2. The cost of an insurance year is determined as the product of minimum size wages established by federal law at the beginning of the financial year for which insurance premiums are paid, and the rate of insurance premiums to the relevant state non-budgetary fund established by Part 2 of Article 12 of this Federal Law, increased by 12 times.

Article 14

1. Payers of insurance premiums specified in Clause 2 of Part 1 of Article 5 of this Federal Law shall pay the relevant insurance premiums to the Pension Fund of the Russian Federation and compulsory medical insurance funds in the amount determined based on the value of the insurance year.

2. The heads of peasant (individual) farms pay appropriate insurance premiums to the Pension Fund of the Russian Federation and compulsory medical insurance funds in the amount determined on the basis of the cost of the insurance year for themselves and for each member of the peasant (individual) enterprise. At the same time, the total amount of insurance premiums for each relevant type of compulsory social insurance is determined as the product of the cost of the insurance year and the number of all members of the peasant (farm) economy, including the head of the peasant (farm) economy.

3. If the payers of insurance premiums begin to carry out entrepreneurial or other professional activity after the beginning of the next billing period, the amount of insurance premiums payable by them for this billing period is determined based on the cost of the insurance year in proportion to the number of calendar months starting from the calendar month of commencement of activity. For an incomplete month of activity, the amount of insurance premiums is determined in proportion to the number of calendar days of this month.

4. For the purpose of implementing part 3 of this article, the calendar month of the commencement of activities is recognized:

1) for an individual entrepreneur - the calendar month in which his state registration as an individual entrepreneur was made;

2) for a lawyer - the calendar month in which the lawyer's certificate was issued to him;

3) for a notary engaged in private practice - the calendar month in which he is vested with the powers of a notary.

5. Payers of insurance premiums specified in Clause 2 of Part 1 of Article 5 of this Federal Law do not calculate and pay insurance premiums for compulsory social insurance in case of temporary disability and in connection with maternity to the Social Insurance Fund of the Russian Federation. Individuals from among those specified in Clause 2 of Part 1 of Article 5 of this Federal Law have the right to voluntarily enter into legal relations for compulsory social insurance in case of temporary disability and in connection with motherhood and pay insurance premiums for themselves for the specified type of compulsory social insurance to the Social Insurance Fund of the Russian Federation. Federation in accordance with the Federal Law "On compulsory social insurance in case of temporary disability and in connection with motherhood".

Article 15

1. The amount of insurance premiums is calculated and paid by the payers of insurance premiums specified in Clause 1 of Part 1 of Article 5 of this Federal Law (hereinafter referred to in this Article as payers of insurance premiums), separately to each state off-budget fund.

2. The amount of insurance premiums for compulsory social insurance in case of temporary disability and in connection with motherhood, payable to the Social Insurance Fund of the Russian Federation, is subject to reduction by the payers of insurance premiums by the amount of their expenses for the payment of compulsory insurance coverage for the specified type of compulsory social insurance in in accordance with the legislation of the Russian Federation.

3. During the settlement (reporting) period following the results of each calendar month, payers of insurance premiums calculate monthly mandatory payments on insurance premiums based on the amount of payments and other remuneration accrued (carried out - for payers of insurance premiums - individuals) from the beginning of the settlement period before the end of the corresponding calendar month, and rates of insurance premiums, minus the amounts of monthly mandatory payments calculated from the beginning of the billing period to the previous calendar month inclusive.

4. During the billing period, the insured pays insurance premiums in the form of monthly mandatory payments.

5. The monthly obligatory payment is payable no later than the 15th day of the calendar month following the calendar month for which the monthly obligatory payment is charged. If the specified deadline for the payment of the monthly mandatory payment falls on a day recognized in accordance with the legislation of the Russian Federation as a day off and (or) a non-working holiday, the expiration date of the deadline is the next business day following it.

6. Payers of insurance premiums are obliged to keep records of the amounts of accrued payments and other remuneration, the amounts of insurance premiums related to them, in respect of each individual in whose favor the payments were made.

7. The amount of insurance premiums to be transferred to the relevant state non-budgetary funds is determined in full rubles. The amount of insurance premiums less than 50 kopecks is discarded, and the amount of 50 kopecks and more is rounded up to the full ruble.

8. Payment of insurance premiums is carried out by separate settlement documents sent to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund and territorial compulsory medical insurance funds to the appropriate accounts of the Federal Treasury.

9. Payers of insurance premiums quarterly submit the following reports to the body controlling the payment of insurance premiums at the place of their registration:

1) before the 1st day of the second calendar month following the reporting period, to the territorial body of the Pension Fund of the Russian Federation - calculation of accrued and paid insurance premiums for compulsory pension insurance to the Pension Fund of the Russian Federation and for compulsory medical insurance to compulsory medical insurance funds in the form approved by the federal executive body responsible for the development of state policy and legal regulation in the field of social insurance;

2) before the 15th day of the calendar month following the reporting period, to the territorial body of the Social Insurance Fund of the Russian Federation - calculation of accrued and paid insurance premiums for compulsory social insurance in case of temporary disability and in connection with maternity to the Social Insurance Fund of the Russian Federation , as well as on expenses for the payment of compulsory insurance coverage for the specified type of compulsory social insurance, made on account of the payment of these insurance contributions to the Social Insurance Fund of the Russian Federation, in the form approved by the federal executive body responsible for the development of state policy and regulatory legal regulation in the field of social insurance.

Part 10 of Article 15 comes into force on January 1, 2011 (Part 2 of Article 62 of this document).

10. Payers of insurance premiums, in which the average number of individuals in whose favor payments and other remuneration are made, for the previous billing period exceeds 50 people, as well as newly created (including during reorganization) organizations, in which the number of these individuals exceeds this limit, submit the calculations specified in Part 9 of this Article to the body monitoring the payment of insurance premiums in the established formats in electronic form with an electronic digital signature in accordance with Federal Law No. 1-FZ of January 10, 2002 "On Electronic Digital Signature" (hereinafter referred to as the Federal Law "On Electronic Digital Signature"), unless a different procedure for presenting information classified as a state secret is provided for by the legislation of the Russian Federation.

11. Separate subdivisions that have a separate balance sheet, current account and accrue payments and other remuneration in favor of individuals (hereinafter referred to in this article as separate subdivisions), perform the obligations of the organization to pay insurance premiums (monthly mandatory payments), as well as the obligation to submit settlements on insurance premiums at the place of its location, unless otherwise provided by part 14 of this article.

12. The amount of insurance premiums (monthly mandatory payments) payable at the location of a separate subdivision is determined based on the size of the base for calculating insurance premiums related to this separate subdivision.

13. The amount of insurance premiums payable at the location of the organization and which includes separate subdivisions is determined as the difference between the total amount of insurance premiums payable by the organization as a whole and the total amount of insurance premiums payable at the location of separate subdivisions of the organization .

14. If the organization has separate subdivisions located outside the territory of the Russian Federation, the payment of insurance premiums (monthly obligatory payments), as well as the submission of calculations for insurance premiums for these separate subdivisions, are carried out by the organization at its location.

15. In the event of termination of the organization's activities in connection with its liquidation or termination by an individual of activities as an individual entrepreneur before the end of the billing period, payers of insurance premiums specified in subparagraphs "a" and "b" of paragraph 1 of part 1 of Article 5 of this Federal Law are obliged before the date of submission to the registering body of an application for state registration of a legal entity in connection with its liquidation or an application for state registration of the termination by an individual of activity as an individual entrepreneur, respectively, submit to the body for control over the payment of insurance premiums a calculation of the accrued and paid insurance premiums for the period from the beginning billing period up to and including the day of submission of the specified calculation. The difference between the amount of insurance premiums payable in accordance with the specified calculation and the amounts of insurance premiums paid by payers of insurance premiums from the beginning of the settlement period is payable within 15 calendar days from the date of submission of such calculation or returned to the payer of insurance premiums in accordance with Article 26 of this federal law.

16. In case of reorganization of the payer of insurance premiums - the organization, the payment of insurance premiums, as well as the presentation of calculations on accrued and paid insurance premiums, shall be carried out by its successor (successors), regardless of whether the facts and (or) circumstances were known to the successor (successors) before the completion of the reorganization non-performance or improper performance by the reorganized legal entity of obligations to pay insurance premiums. If there are several successors, the share of participation of each of them in the performance of the obligations of the reorganized legal entity for the payment of insurance premiums is determined in the manner prescribed by the civil legislation of the Russian Federation. If the separation balance sheet does not allow determining the share of the legal successor of the reorganized legal entity or excludes the possibility of fulfilling the obligations to pay insurance premiums in full by any successor and such reorganization was aimed at non-fulfillment of obligations to pay insurance premiums, by a court decision, the newly formed legal entities may jointly and severally perform obligation to pay insurance premiums of the reorganized entity.

Article 16

1. The calculation of the amounts of insurance premiums payable for the billing period by the payers of insurance premiums specified in Clause 2 of Part 1 of Article 5 of this Federal Law (hereinafter referred to in this Article as the payers of insurance premiums) is carried out by them independently in accordance with Article 14 of this Federal Law.

2. Insurance premiums for the billing period are paid by payers of insurance premiums no later than December 31 of the current calendar year, unless otherwise provided by part 8 of this article.

3. The amount of insurance premiums is calculated by payers of insurance premiums separately in relation to the Pension Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund and territorial funds compulsory health insurance.

4. Payment of insurance premiums is carried out by separate settlement documents sent to the Pension Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund and territorial compulsory medical insurance funds to the appropriate accounts of the Federal Treasury.

5. Payers of insurance premiums submit to the appropriate territorial body of the Pension Fund of the Russian Federation a calculation of the accrued and paid insurance premiums before March 1 of the calendar year following the expired billing period, in the form approved by the federal executive body responsible for developing state policy and regulatory - legal regulation in the field of social insurance.

6. In case of termination of the activities of an individual as an individual entrepreneur before the end of the billing period, payers of insurance premiums are obliged, before the day of filing with the registering body of an application for state registration of the termination of activities by an individual as an individual entrepreneur, to submit to the appropriate territorial body of the Pension Fund of the Russian Federation a calculation of the accrued and paid insurance premiums for the period from the beginning of the billing period to the day of submission of the specified calculation, inclusive.

7. In the event of termination or suspension of the status of a lawyer, termination of the powers of a notary engaged in private practice, payers of insurance premiums are obliged, within twelve days from the date of the adoption of the relevant decision by the authorized body, to submit to the relevant territorial body of the Pension Fund of the Russian Federation a calculation of the accrued and paid insurance premiums for the period from the beginning of the billing period to the day of termination or suspension of the status of a lawyer, termination of the powers of a notary engaged in private practice, inclusive.

8. Payment of insurance premiums calculated on the basis of calculations submitted in accordance with parts 6 and 7 of this article on accrued and paid insurance premiums is made no later than 15 calendar days from the date of submission of such calculation.

Article 17

1. If the payer of insurance premiums finds in the calculation submitted by him to the body for monitoring the payment of insurance premiums on the accrued and paid insurance premiums the fact of failure to reflect or incomplete reflection of information, as well as errors leading to an underestimation of the amount of insurance premiums payable, the payer of insurance premiums is obliged to pay the necessary changes in the calculation of accrued and paid insurance premiums and submit to the body monitoring the payment of insurance premiums an updated calculation of accrued and paid insurance premiums in the manner prescribed by this article.

2. If the payer of insurance premiums finds inaccurate information in the calculation submitted by him to the body for monitoring the payment of insurance premiums on accrued and paid insurance premiums, as well as errors that do not lead to an underestimation of the amount of insurance premiums payable, the payer of insurance premiums has the right to make the necessary changes in calculation of the accrued and paid insurance premiums and submit to the body for control over the payment of insurance premiums an updated calculation of the accrued and paid insurance premiums in the manner prescribed by this article. At the same time, an updated calculation of accrued and paid insurance premiums submitted after the expiration of the established deadline for submitting a calculation of accrued and paid insurance premiums is not considered to be submitted with a violation of the deadline.

3. If an updated calculation of accrued and paid insurance premiums is submitted to the body controlling the payment of insurance premiums before the deadline for submitting a calculation of accrued and paid insurance premiums, it is considered submitted on the day of submission of an updated calculation of accrued and paid insurance premiums.

4. If an updated calculation of accrued and paid insurance premiums is submitted to the body controlling the payment of insurance premiums after the deadline for submitting the calculation of accrued and paid insurance premiums and the deadline for paying insurance premiums, the payer of insurance premiums shall be released from liability in the following cases:

1) submission of an updated calculation of accrued and paid insurance premiums until the moment when the payer of insurance premiums learned about the detection by the body of control over the payment of insurance premiums of non-reflection or incomplete reflection of information in the calculation of accrued and paid insurance premiums, as well as errors leading to an understatement of the payable the amount of insurance premiums, or on the appointment of an on-site inspection for a given period, provided that before submitting an updated calculation of accrued and paid insurance premiums, he paid the missing amount of insurance premiums and the corresponding penalties;

2) submission of an updated calculation of accrued and paid insurance premiums after an on-site audit for the corresponding billing period, the results of which did not reveal the failure to reflect or incomplete reflection of information in the calculation of accrued and paid insurance premiums, as well as errors leading to an understatement of the amount payable insurance premiums.

5. An updated calculation of the accrued and paid insurance premiums shall be submitted to the body controlling the payment of insurance premiums in the form that was in force during the billing period for which the relevant changes are made.

Chapter 3. ENFORCEMENT OF PERFORMANCE OF OBLIGATION

ON PAYMENT OF INSURANCE PREMIUM

Article 18. Fulfillment of the obligation to pay insurance premiums

1. Payers of insurance premiums are obliged to pay insurance premiums in a timely manner and in full.

2. In the event of non-payment or incomplete payment of insurance premiums within the established period, the collection of arrears on insurance premiums shall be carried out in the manner prescribed by this Federal Law.

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.

4. Collection of arrears on insurance premiums in a judicial proceeding is carried out:

1) from the organization with which a personal account is opened;

2) from organizations that, in accordance with the civil legislation of the Russian Federation, are the main (prevailing, participating) companies (enterprises), in cases where their accounts in banks receive proceeds from the goods (works, services) sold by organizations that, in accordance with the civil by the legislation of the Russian Federation by dependent (subsidiary) companies (enterprises), - in order to recover arrears, which are more than three months old for the corresponding dependent (subsidiary) companies (enterprises);

3) from organizations that, in accordance with the civil legislation of the Russian Federation, are dependent (subsidiary) companies (enterprises), in cases where their bank accounts receive proceeds for goods (works, services) sold by organizations that are the main (predominant, participating) companies (enterprises) - for the purpose of collecting arrears that are more than three months old for the relevant main (prevailing, participating) companies (enterprises);

4) from an organization or an individual entrepreneur, if their obligation to pay insurance premiums is based on a change by the body controlling the payment of insurance premiums of the legal qualification of a transaction made by such a payer of insurance premiums, or the status and nature of the activity of this payer of insurance premiums.

5. The obligation to pay insurance premiums shall be considered fulfilled by the payer of insurance premiums, unless otherwise provided by part 6 of this article:

1) from the date of presentation to the bank of an instruction to transfer to the budget of the corresponding state non-budgetary fund to the appropriate account of the Federal Treasury (indicating the corresponding budget classification code) funds from the account of the payer of insurance premiums in the bank if there is a sufficient cash balance on it on the day of payment;

2) from the date of reflection on the personal account of the organization for which the personal account is opened, the operation to transfer the relevant funds to the budget of the relevant state non-budgetary fund;

3) from the day an individual deposits cash into a bank, cash desk of a local administration or into a federal postal service organization for their transfer to the budget of the corresponding state extra-budgetary fund to the appropriate account of the Federal Treasury (indicating the corresponding budget classification code);

4) from the date of the decision by the body controlling the payment of insurance premiums in accordance with this Federal Law to set off the amounts of overpaid or overcharged insurance premiums, penalties, fines against the fulfillment of the obligation to pay the relevant insurance premiums.

6. The obligation to pay insurance premiums is not recognized as fulfilled in the event of:

1) withdrawal by the payer of insurance premiums or return by the bank to the payer of insurance premiums of an unfulfilled order to transfer the relevant funds to the budget of the relevant state non-budgetary fund;

2) withdrawal by the payer of insurance premiums - the organization with which a personal account is opened, or return by the Federal Treasury body (other authorized body that opens and maintains personal accounts) to the payer of insurance premiums of an unfulfilled order to transfer the relevant funds to the budget of the corresponding state non-budgetary fund;

3) return by the local administration or the organization of the federal postal service to the payer of insurance premiums - an individual, cash accepted for their transfer to the budget of the corresponding state extra-budgetary fund;

4) incorrect indication by the payer of insurance premiums in the order to transfer the amount of insurance premiums of the account number of the Federal Treasury, the budget classification code and (or) the name of the beneficiary's bank, which resulted in the non-transfer of this amount to the budget of the corresponding state non-budgetary fund to the corresponding account of the Federal Treasury;

5) if on the day the payer of insurance premiums presents to the bank (a body of the Federal Treasury, another authorized body that opens and maintains personal accounts) instructions to transfer funds on account of the payment of insurance premiums, this payer of insurance premiums has other unfulfilled claims that are presented to him account (personal account) and in accordance with the civil legislation of the Russian Federation are executed as a matter of priority, and if this account (personal account) does not have sufficient cash balance to satisfy all requirements.

7. Payment of insurance premiums is made in the currency of the Russian Federation.

Article 19

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 money on the accounts of the payer of insurance premiums - an organization or an 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. Prior to making a decision on the collection of insurance premiums, the body controlling the payment of insurance premiums sends a claim to the payer of insurance premiums for payment of arrears on insurance premiums, penalties and fines in accordance with Article 22 of this Federal Law.

4. The form of the decision on recovery is approved by the federal executive body, which carries out the functions of developing state 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. The decision on recovery, made after the expiration of the specified period, is considered invalid and is not subject to execution. In this case, the body controlling the payment of insurance premiums may apply to the court to recover from the payer of insurance premiums - an organization or an individual entrepreneur the amount of insurance premiums due. 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. The deadline for filing an application missed for a good reason may be restored by the court.

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. If it is impossible to hand over the decision on the collection of insurance premiums to the payer against receipt or transfer in another way indicating the date of its receipt, the decision on collection is sent by registered mail and is considered received after six days from the date of sending the registered letter.

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 non-budgetary funds is sent to the bank where accounts are opened for the payer of insurance premiums - an organization or an individual entrepreneur, within one month from the date of the decision to collect and is subject to unconditional execution by the bank in the order established by the civil legislation of the Russian Federation.

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.

1. Acts of the body for control over the payment of insurance premiums, actions (inaction) of its officials may be appealed to a higher body for control over the payment of insurance premiums (to a higher official) or to a court.

2. Filing a complaint with a superior body for monitoring the payment of insurance premiums (a superior official) does not preclude the right to simultaneously or subsequently file a similar complaint with a court.

3. Judicial appeal against acts (including regulatory ones) of the body controlling the payment of insurance premiums, actions (inaction) of its officials by organizations and individual entrepreneurs is carried out by filing an application with an arbitration court in accordance with the Arbitration Procedure Code of the Russian Federation.

4. Judicial appeal against acts (including regulatory ones) of the body controlling the payment of insurance premiums, actions (inaction) of its officials by individuals who are not individual entrepreneurs, is made by filing an application with a court of general jurisdiction.

Article 55

1. A complaint against the act of the body for control over the payment of insurance premiums, actions (inaction) of its official shall be filed in writing, respectively, with a higher body for control over the payment of insurance premiums or a higher official of this body.

2. A complaint to a higher authority for control over the payment of insurance premiums (to a higher official) shall be filed, unless otherwise provided by this Federal Law, within three months from the day the person learned or should have known about the violation of his rights. Substantiating documents may be attached to the complaint.

3. If, for a valid reason, the deadline for filing a complaint is missed, this deadline, at the request of the person filing the complaint, may be restored by the superior body for monitoring the payment of insurance premiums or a higher official of the body for monitoring the payment of insurance premiums, respectively.

4. A person who has filed a complaint with a higher body for monitoring the payment of insurance premiums (a higher official) may withdraw it before a decision is made on this complaint on the basis of a written application.

Article 56

1. The complaint is considered by a higher authority for control over the payment of insurance premiums (a higher official).

2. Based on the results of consideration of the complaint against the act of the body for control over the payment of insurance premiums, the higher body for control over the payment of insurance premiums (superior official) has the right to:

1) leave the complaint unsatisfied;

2) cancel the act of the body controlling the payment of insurance premiums;

3) cancel the decision of the body controlling the payment of insurance premiums and terminate the proceedings on the case of the offense;

4) change the decision of the body controlling the payment of insurance premiums or issue a new decision on the merits.

3. The decision of the superior body controlling the payment of insurance premiums (higher official) in relation to the complaint shall be made within one month from the date of its receipt. The specified period may be extended by the head (deputy head) of the body for control over the payment of insurance premiums to obtain the documents (information) necessary for consideration of the complaint from the lower bodies for control over the payment of insurance premiums, but not more than 15 days.

4. About decision within three days from the date of its adoption, it is reported in writing to the person who filed the complaint.

Chapter 8. FINAL PROVISIONS

Article 57. Rates of insurance premiums in 2010

1. In 2010, for all payers of insurance premiums, with the exception of payers of insurance premiums specified in paragraph 2 of this article, the following rates of insurance premiums are applied:

│ │ │ fund │ funds │

20.0 percent 2.9 percent 1.1 percent 2.0 percent.

───────────────────────────────────────────────────────────────────────────

2. In 2010, reduced rates of insurance premiums are applied for payers of insurance premiums specified in Clause 1 of Part 1 of Article 5 of this Federal Law:

1) for agricultural producers meeting the criteria specified in Article 346.2 tax code of the Russian Federation, with the exception of organizations and individual entrepreneurs applying a single agricultural tax, organizations of folk art crafts and family (clan) communities of the indigenous peoples of the North, engaged in traditional economic sectors:

┌───────────────┬───────────────────┬─────────────────────────────────────┐

│Pension Fund│ Social Fund │ Mandatory Medical Funds │

│ Russian │ insurance │ insurance │

│ Federation │ Russian ├────────────────────────────────────────

│ │ Federations │ Federal │ territorial │

│ │ │ fund │ funds │

│ │ │ obligatory │ obligatory │

│ │ │ medical │ medical │

│ │ │ insurance │ insurance │

└───────────────┴───────────────────┴───────────────┴─────────────────────┘

15.8 percent 1.9 percent 1.1 percent 1.2 percent;

───────────────────────────────────────────────────────────────────────────

2) for organizations and individual entrepreneurs that have the status of a resident of a technology-innovative special economic zone and make payments to individuals working in the territory of a technology-innovative special economic zone, for organizations and individual entrepreneurs applying a simplified taxation system, for organizations and individual entrepreneurs, paying a single tax on imputed income for certain types of activities (in relation to payments and other remuneration made to individuals in connection with the conduct of business activities subject to single tax on imputed income for certain types of activities), for payers of insurance premiums making payments and other remuneration to individuals who are disabled people of group I, II or III - in relation to the specified payments and remuneration, for public organizations persons with disabilities (including those established as unions of public organizations of persons with disabilities), among whose members persons with disabilities and their legal representatives make up at least 80 percent, their regional and local branches (hereinafter referred to as public organizations of persons with disabilities), for organizations authorized capital which consists entirely of contributions from public organizations of disabled people and in which the average number of disabled people is at least 50 percent, and the share of wages of disabled people in the wage fund is at least 25 percent, for institutions created to achieve educational, cultural, health-improving, physical culture - sports, scientific, informational and other social purposes, as well as to provide legal and other assistance to disabled people, disabled children and their parents (other legal representatives), the sole owners of whose property are public organizations of disabled people, with the exception of payers of insurance premiums involved in the production and (or) the sale of excisable goods, mineral raw materials, other minerals, as well as other goods in accordance with the list approved by the Government of the Russian Federation on the proposal of all-Russian public organizations of the disabled:

┌───────────────┬───────────────────┬─────────────────────────────────────┐

│Pension Fund│ Social Fund │ Mandatory Medical Funds │

│ Russian │ insurance │ insurance │

│ Federation │ Russian ├────────────────────────────────────────

│ │ Federations │ Federal │ territorial │

│ │ │ fund │ funds │

│ │ │ obligatory │ obligatory │

│ │ │ medical │ medical │

│ │ │ insurance │ insurance │

└───────────────┴───────────────────┴───────────────┴─────────────────────┘

14.0 percent 0.0 percent 0.0 percent 0.0 percent;

───────────────────────────────────────────────────────────────────────────

3) for organizations and individual entrepreneurs applying the unified agricultural tax:

┌───────────────┬───────────────────┬─────────────────────────────────────┐

│Pension Fund│ Social Fund │ Mandatory Medical Funds │

│ Russian │ insurance │ insurance │

│ Federation │ Russian ├────────────────────────────────────────

│ │ Federations │ Federal │ territorial │

│ │ │ fund │ funds │

│ │ │ obligatory │ obligatory │

│ │ │ medical │ medical │

│ │ │ insurance │ insurance │

└───────────────┴───────────────────┴───────────────┴─────────────────────┘

10.3 percent 0.0 percent 0.0 percent 0.0 percent.

───────────────────────────────────────────────────────────────────────────

3. In 2010, shortfalls in budget revenues of the Pension Fund of the Russian Federation due to the establishment of reduced rates of insurance premiums to the Pension Fund of the Russian Federation for payers of insurance premiums specified in Part 2 of this Article are compensated by interbudgetary transfers from the federal budget provided to the budget of the Pension Fund of the Russian Federation. Federation. The amount of the specified compensation is determined as the difference between the amount of insurance premiums to the Pension Fund of the Russian Federation, which could be paid by the said payers of insurance premiums in 2010 in accordance with the tariffs established by Part 1 of this Article, and the amount of insurance premiums payable by them in 2010 in The Pension Fund of the Russian Federation in accordance with part 2 of this article, and is established by federal law on federal budget for 2010 and for the planned period.

4. In 2010, when calculating the cost of the insurance year, on the basis of which the amount of insurance premiums paid by the payers of insurance premiums specified in paragraph 2 of part 1 of Article 5 of this Federal Law to the Pension Fund of the Russian Federation and compulsory medical insurance funds is determined, the corresponding tariffs are applied insurance premiums established by part 1 of this article.

Article 58

1. During 2011 - 2014, reduced rates of insurance premiums are applied for payers of insurance premiums specified in clause 1 of part 1 of Article 5 of this Federal Law:

1) for agricultural producers that meet the criteria specified in Article 346.2 of the Tax Code of the Russian Federation, for organizations of folk art crafts and family (tribal) communities of indigenous peoples of the North engaged in traditional economic sectors;

2) for organizations and individual entrepreneurs that have the status of a resident of a technology-innovation special economic zone and make payments to individuals working in the territory of a technology-innovation special economic zone;

3) for organizations and individual entrepreneurs applying the unified agricultural tax;

4) for payers of insurance premiums making payments and other remuneration to individuals who are disabled persons of group I, II or III - in relation to the specified payments and remuneration, for public organizations of the disabled, for organizations whose authorized capital consists entirely of contributions from public organizations of the disabled and in which the average number of disabled people is at least 50 percent, and the share of wages of disabled people in the wage fund is at least 25 percent, for institutions created to achieve educational, cultural, health-improving, physical culture and sports, scientific, informational and other social purposes, as well as to provide legal and other assistance to disabled people, disabled children and their parents (other legal representatives), the sole owners of whose property are public organizations of disabled people, with the exception of payers of insurance premiums involved in the production and (or) sale of excisable goods ares, mineral raw materials, other minerals, as well as other goods in accordance with the list approved by the Government of the Russian Federation on the proposal of all-Russian public organizations of the disabled.

2. During 2011 - 2014, the following rates of insurance premiums are applied to the payers of insurance premiums specified in paragraph 1 of this article:

┌───────────────────────────────────┬──────────────────┬──────────────────┐

│ Name │ 2011 - 2012 │ 2013 - 2014 │

└───────────────────────────────────┴──────────────────┴──────────────────┘

Russian Pension Fund

Federation 16.0 percent 21.0 percent

Social Insurance Fund

Russian Federation 1.9 percent 2.4 percent

Federal Compulsory Foundation

health insurance 1.1 percent 1.6 percent

Territorial funds

compulsory medical

insurance 1.2 percent 2.1 percent.

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3. In 2011 - 2014, shortfalls in budget revenues of state non-budgetary funds due to the establishment of reduced rates of insurance premiums for payers of insurance premiums specified in Part 1 of this Article are compensated by interbudgetary transfers from the federal budget provided to the budgets of the Pension Fund of the Russian Federation, the Social Fund insurance of the Russian Federation, the Federal Compulsory Medical Insurance Fund. The amount of said compensation is determined as the difference between the amount of insurance premiums that these payers of insurance premiums could pay in accordance with the tariffs established by Part 2 of Article 12 of this Federal Law and the amount of insurance premiums payable by them in accordance with Part 2 of this Article, and is established for the next financial year by the federal law on the federal budget for the next financial year and planning period. Providing compensation to the budgets of the territorial funds of compulsory medical insurance is carried out by the Federal Fund of Compulsory Medical Insurance.

Article 59

1. Payers of insurance premiums for mandatory pension insurance no later than March 30, 2010 submit to the tax authorities a declaration on insurance premiums for mandatory pension insurance for 2009 in the form approved by the Ministry of Finance of the Russian Federation.

2. After tax authorities desk audits on the basis of the declarations specified in Part 1 of this Article, information on the results of such audits is transmitted by tax authorities to the Pension Fund of the Russian Federation in electronic form in the manner determined by the agreement on information exchange for the purpose of transferring control functions concluded between the federal executive body exercising functions of control and supervision over compliance with the legislation of the Russian Federation on taxes and fees, and the Pension Fund of the Russian Federation.

Article 60

1. The arrears (arrears) on insurance premiums for compulsory pension insurance, formed as of December 31, 2009 inclusive, and the debt on the relevant penalties and fines shall be calculated and paid in the manner that was in force before the day this Federal Law came into force.

2. Recovery of arrears, arrears in penalties and fines on insurance premiums for compulsory pension insurance, formed as of December 31, 2009 inclusive, is carried out by the bodies of the Pension Fund of the Russian Federation in the manner established by this Federal Law.

3. The amounts of overpaid (collected) insurance premiums for compulsory pension insurance as of December 31, 2009 inclusive are subject to offset (refund) in the manner provided for in Articles 26 and 27 of this Federal Law.

4. Arrears (arrears) on insurance premiums for compulsory pension insurance, formed as of December 31, 2009 (inclusive), debts on accrued penalties and fines, the collection of which turned out to be impossible due to economic, social or legal reasons, shall be recognized as uncollectible and written off to the procedure established by the Government of the Russian Federation in accordance with Article 23 of this Federal Law.

Article 61

Payers of insurance premiums for which the average number of individuals in whose favor payments and other remunerations are made exceeds 100 people for the previous billing period, as well as newly created (including during reorganization) organizations in which the number of these individuals exceeds this limit , in 2010, submit calculations on accrued and paid insurance premiums to the body controlling the payment of insurance premiums in the established formats in electronic form with an electronic digital signature in accordance with the Federal Law "On Electronic Digital Signature", if a different procedure for submitting information related to the state secret, is not provided for by the legislation of the Russian Federation.

Article 62

1. This Federal Law shall enter into force on January 1, 2010, with the exception of Part 5 of Article 8, Part 2 of Article 12, Part 10 of Article 15 of this Federal Law.

2. Part 5 of Article 8, Part 2 of Article 12, Part 10 of Article 15 of this Federal Law shall enter into force on January 1, 2011.

3. With regard to legal relations that arose prior to the day this Federal Law came into force, this Federal Law shall apply in part of the rights and obligations that arise after the day it comes into force.

The president

Russian Federation

D. MEDVEDEV

Moscow Kremlin

In connection with the adoption of Federal Law N 212-FZ, which establishes the procedure for calculating and paying insurance premiums to the Pension Fund of the Russian Federation (for compulsory pension insurance), the FSS of the Russian Federation (for compulsory social insurance in case of temporary disability and in connection with motherhood), FFOMS and TFOMS (for compulsory health insurance), amendments are made to the legislative acts of the Russian Federation.

From January 1, 2010, the provisions of the Tax Code on a unified social tax, the procedure for its calculation and payment. UST is replaced by insurance premiums for specific types of social insurance.

Federal Law No. 213-FZ is aimed at further developing the system of compulsory social insurance and increasing the level of pensions for citizens from 2010.

In particular, a new mechanism for calculating various social payments and pensions is provided.

Instead of the basic part of the labor pension (1,950 rubles per month), a fixed basic amount of the insurance part of the labor pension is introduced. So, for citizens who do not have dependent family members who are unable to work, it will amount to 2,562 rubles. per month, and for citizens who have reached the age of 80 or are disabled of group I - 5,124 rubles. per month.

As a result of the recalculation of the amount of pension rights received before 2002 (the beginning of the pension reform), the average annual pension increase in 2010 will be 2,340 rubles. As a result, the average annual labor pension will amount to 7,946 rubles, including an old-age labor pension of 8,602 rubles; disability labor pension (for new appointments) - 6,974 rubles; labor pension on the occasion of the loss of a breadwinner (for new appointments) - 7,123 rubles; labor pension for persons living in the regions of the Far North and equivalent areas - 10,570 rubles. The size of the social pension will reach 4,917 rubles. For comparison, the average pension as of March 1, 2009 was 4,845 rubles.

It should be noted that in any case, the pensioner's income will not be lower than living wage in the region of his residence. The pension of those who joined the pension insurance system after 2002 and will work for more than 30 years will be 40% of earnings.

Starting from January 1, 2010, when calculating the size of labor pensions, the amount of the estimated pension capital will increase by 10% and, in addition, by 1% for each full year of the total length of service acquired before January 1, 1991.

If pensioners have a long work experience (more than 30 years for men and 25 years for women), for each year in excess of this length of service, the fixed basic size of the insurance part of the labor pension will be increased by 6%.

The maximum amount of temporary disability benefits has been increased. Now it will amount to insurance experience up to 5 years - 20,750 rubles, with an insurance period of 5 to 8 years - 27,666 rubles; with an insurance period of 8 or more years - 34,583 rubles. (previously, the maximum amount of this allowance, regardless of the length of service, was 18,720 rubles). Maximum size benefits for pregnancy and childbirth for a full calendar month will amount to 34,583 rubles. (previously - 25,390 rubles).

The federal law enters into force on January 1, 2010, except for the provisions for which other effective dates are provided.

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 medical insurance. The provisions of this document establish the procedure for payment and accounting of payers, their rights and obligations. Particular attention is paid to the size of payments and tariffs.

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;
• the final provisions of the document - the 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.
Upon termination of this provision, Chapter 34 of the Tax Code. 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 Federal Law 243-FZ. The legislative act contains only five articles that contain the process of transferring all rights to collection and control of 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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