Article 58. Reduced insurance premium rates for certain categories of insurance premium payers during the transition period 2011 - 2027

edition for 2016.

1. During the transition period, reduced rates of insurance premiums are applied in paragraph 1 of part 1 of Article 5 of this Federal Law:

1) for agricultural producers meeting the criteria specified in Article 346.2 of the Tax Code of the Russian Federation, for organizations of folk arts and crafts and family (tribal) communities of indigenous peoples of the North, Siberia and the Far East of the Russian Federation, engaged in traditional economic sectors. Information on the compliance and non-compliance of agricultural producers with the criteria specified in Article 346.2 of the Tax Code of the Russian Federation is provided by tax authorities to the authorities monitoring the payment of insurance premiums in electronic form in the manner determined by the agreement on information exchange concluded between the federal executive body exercising the functions of control and supervision of compliance with the legislation of the Russian Federation on taxes and fees, and the Pension Fund of the Russian Federation, as well as an agreement on information exchange 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 Social Insurance Fund of the Russian Federation;

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

3) for payers of insurance premiums making payments and other rewards to individuals who are disabled people of group I, II or III - in relation to the specified payments and rewards, for public organizations of disabled people, for organizations whose authorized capital 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 the wages of disabled people in the wage fund is at least 25 percent, for institutions created to achieve educational, cultural, health, physical education, sports, scientific, information 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 only owners of whose property are public organizations of disabled people, with the exception of insurance premium payers engaged in the production and (or) 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 disabled people;

4) for business entities and business partnerships, the activities of which consist in the practical application (implementation) of the results of intellectual activity (programs for electronic computers, databases, inventions, utility models, industrial designs, selection achievements, topologies of integrated circuits, production secrets (know -how), the exclusive rights to which belong to the founders (participants) (including jointly with other persons) of such business entities, participants of such economic partnerships - budgetary scientific institutions and autonomous scientific institutions or educational organizations of higher education that are budgetary institutions, autonomous institutions The register of notifications on the creation of business entities and business partnerships is maintained by the federal executive body authorized by the Government of the Russian Federation and is transferred to the body for monitoring the payment of insurance premiums no later than the 1st day of the month following the reporting period, in the manner determined by the Government of the Russian Federation;

5) for organizations and individual entrepreneurs who have entered into agreements with the management bodies of special economic zones on the implementation of technology-innovation activities and making payments to individuals working in a technology-innovation special economic zone or industrial-production special economic zone, for organizations and individual entrepreneurs, who have entered into agreements on the implementation of tourist and recreational activities and make payments to individuals working in tourist and recreational special economic zones, united by a decision of the Government of the Russian Federation into a cluster;

6) for organizations operating in the field of information technology (except for organizations that have entered into agreements with the management bodies of special economic zones on the implementation of technology-innovation activities and making payments to individuals working in a technology-innovation special economic zone or industrial-production special economic zone), which recognize Russian organizations that develop and implement computer programs developed by them, databases on a tangible medium or in electronic form via communication channels, regardless of the type of contract and (or) providing services (performing work) for development, adaptation, modification computer programs, databases (software and information products of computer technology), installation, testing and maintenance of computer programs, databases;

7) for payers of insurance premiums - Russian organizations and individual entrepreneurs producing, publishing (broadcasting) and (or) publishing mass media (with the exception of media specializing in messages and materials of an advertising and (or) erotic nature ), including in electronic form, the main type of economic activity of which is:

a) activities in the field of organizing recreation and entertainment, culture and sports - in terms of activities in the field of radio and television broadcasting or the activities of news agencies;
b) publishing and printing activities, replication of recorded media - in terms of publishing newspapers or magazines and periodicals, including interactive publications;

8) for organizations and individual entrepreneurs using a simplified taxation system, the main type of economic activity (classified in accordance with the All-Russian Classifier of Types of Economic Activities) of which is:

a) food production;
b) production of mineral waters and other non-alcoholic drinks;
c) textile and clothing production;
d) production of leather, leather products and footwear production;
e) wood processing and production of wood products;
f) chemical production;
g) production of rubber and plastic products;
h) production of other non-metallic mineral products;
i) production of finished metal products;
j) production of machinery and equipment;
k) production of electrical equipment, electronic and optical equipment;
m) production of vehicles and equipment;
m) furniture production;
o) production of sporting goods;
o) production of games and toys;
p) scientific research and development;
c) education;
r) health care and provision of social services;
s) activities of sports facilities;
t) other activities in the field of sports;
x) processing of secondary raw materials;
v) construction;
h) maintenance and repair of vehicles;
w) disposal of sewage, waste and similar activities;
y) transport and communications;
z) provision of personal services;
e) production of cellulose, wood pulp, paper, cardboard and products made from them;
j) production of musical instruments;
i) production of various products not included in other groups;
z.1) repair of household products and personal items;
z.2) real estate management;
z.3) activities related to the production, distribution and screening of films;
z.4) activities of libraries, archives, club-type institutions (except for the activities of clubs);
z.5) activities of museums and protection of historical sites and buildings;
z.6) activities of botanical gardens, zoos and nature reserves;
z.7) activities related to the use of computer technology and information technology, with the exception of organizations and individual entrepreneurs specified in paragraphs 5 and 6 of this part;
z.8) retail trade of pharmaceutical and medical goods, orthopedic products;
z.9) production of bent steel profiles;
z.10) production of steel wire;

9) for payers of insurance premiums who make payments and other remuneration to crew members of ships registered in the Russian International Register of Ships, with the exception of ships used for storage and transshipment of oil and petroleum products in the seaports of the Russian Federation, for the performance of labor duties of a crew member of the ship, - in relation to the specified payments and rewards; (Clause 9 as amended by Federal Law dated July 13, 2015 N 213-FZ)

10) for payers of insurance premiums paying a single tax on imputed income for certain types of activities - pharmacy organizations and individual entrepreneurs with a license for pharmaceutical activities - in relation to payments and rewards made to individuals who, in accordance with Federal Law dated 21 November 2011 N 323-FZ "On the fundamentals of protecting the health of citizens in the Russian Federation" have the right to engage in pharmaceutical activities or are allowed to carry them out; (Clause 10 as amended by Federal Law dated June 28, 2014 N 188-FZ)

11) for non-profit organizations (with the exception of state (municipal) institutions), registered in the manner established by the legislation of the Russian Federation, applying a simplified taxation system and carrying out activities in accordance with the constituent documents in the field of social services for citizens, scientific research and development, education, healthcare, culture and art (the activities of theaters, libraries, museums and archives) and mass sports (except for professional), taking into account the features established by parts 5.1 - 5.3 of this article; (Clause 11 introduced by Federal Law dated December 3, 2011 N 379-FZ; as amended by Federal Law dated November 28, 2015 N 358-FZ)

12) for charitable organizations registered in accordance with the procedure established by the legislation of the Russian Federation and applying a simplified taxation system;

13) for organizations providing engineering services, with the exception of organizations that have concluded agreements on the implementation of technical innovation activities with the management bodies of special economic zones. Engineering services include engineering and consulting services for preparing the production process and selling products (works, services), preparing the construction and operation of industrial, infrastructure, agricultural and other facilities, pre-design and design services (preparation of feasibility studies, design developments and other similar services);

14) for individual entrepreneurs applying the patent taxation system, with the exception of individual entrepreneurs carrying out the types of business activities specified in subparagraphs 19, 45 - 47 of paragraph 2 of Article 346.43 of the Tax Code of the Russian Federation.

1.1. The corresponding type of economic activity, provided for in paragraph 7 of part 1 of this article, is recognized as the main type of economic activity, provided that the share of income for the reporting (calculation) period from the sale of goods (work, services) and property rights for this type of activity, including income from the provision of services for the sale of advertising space (time) in the media of own production, as well as from receipts of funds in the form of subsidies and (or) budgetary allocations within the framework of targeted funding received from the federal budget, budgets of constituent entities of the Russian Federation, local budgets for production support and distribution of mass media accounts for the largest share in total income for the specified period. The amount of income is determined according to tax accounting data in accordance with Article 248 or Article 346.15 of the Tax Code of the Russian Federation. Control over compliance with the requirements established by this part is carried out, inter alia, on the basis of reporting provided by organizations and individual entrepreneurs engaged in the production, publication (broadcast) and (or) publication of mass media (with the exception of mass media specializing in messages and materials of an advertising and (or) erotic nature), including in electronic form, in accordance with Article 15 of this Federal Law.

1.2. The procedure for confirming the powers of Russian organizations and individual entrepreneurs specified in paragraph 7 of part 1 of this article to produce, publish (broadcast) and (or) publish mass media (with the exception of mass media specializing in messages and materials of advertising and (or) of an erotic nature), as well as maintaining a register of these organizations and individual entrepreneurs by the federal executive body authorized by the Government of the Russian Federation and transferring it to the authorities for control over the payment of insurance premiums is determined by the Government of the Russian Federation. The specified register is transferred to the authorities monitoring the payment of insurance premiums no later than the 1st day of the month following the reporting period. Russian organizations or individual entrepreneurs specified in clause 7 of part 1 of this article acquire the right to apply the insurance premium rates established by part 3.1 of this article from the month of their inclusion in the specified register.

1.3. If, based on the results of the reporting (calculation) period, the type of economic activity of a Russian organization or individual entrepreneur specified in paragraph 7 of part 1 of this article does not correspond to the declared type of economic activity or if this organization or individual entrepreneur is excluded from the register of organizations and individual entrepreneurs, specified in part 1.2 of this article, such an organization or such an individual entrepreneur is deprived of the right to apply the insurance premium rates established by part 3.1 of this article from the beginning of the period in which such a discrepancy was made or exclusion from this register occurred, and the amount of insurance premiums is subject to restoration and payment to the budgets state extra-budgetary funds in the prescribed manner.

1.4. The corresponding type of economic activity, provided for in paragraph 8 of part 1 of this article, is recognized as the main type of economic activity, provided that the share of income from the sale of products and (or) services provided for this type of activity is at least 70 percent of the total income. The amount of income is determined in accordance with Article 346.15 of the Tax Code of the Russian Federation. Confirmation of the main type of economic activity of an organization or individual entrepreneur specified in paragraph 8 of part 1 of this article is carried out in the manner established by the federal executive body exercising the functions of developing state policy and legal regulation in the field of social insurance. If, at the end of the reporting (calculation) period, the main type of economic activity of an organization or individual entrepreneur specified in paragraph 8 of part 1 of this article does not correspond to the declared main type of economic activity, such an organization or such an individual entrepreneur is deprived of the right to apply the provisions established by parts 3.2 and (or) 3.4 of this article, the tariffs of insurance premiums from the beginning of the reporting (calculation) period in which such a discrepancy was made, and the amount of insurance premiums is subject to restoration and payment to the budgets of state extra-budgetary funds in the prescribed manner.

1.5. Information on cases of non-compliance of the activities of a non-profit organization (including a charitable organization) with the goals stipulated by its constituent documents, identified based on the results of control carried out by the federal executive body exercising the functions of developing and implementing state policy and legal regulation in the field of registration of non-profit organizations in accordance with Article 32 of the Federal Law of January 12, 1996 N 7-FZ "On Non-Profit Organizations", it is provided to the authorities monitoring the payment of insurance premiums in electronic form in the manner determined by the agreement on information exchange.

2. Within 2012 - 2014 paragraphs 1 - 3 of part 1

3. Within 2012 - 2019 years for payers of insurance premiums specified in paragraphs 4 - 6 of part 1 of this article, the following insurance premium rates apply:

Name	2012 - 2017
	8.0 percent	13.0 percent	20.0 percent
	2.0 percent	2.9 percent	2.9 percent
	4.0 percent	5.1 percent	5.1 percent.

3.1. During 2011 - 2014 for payers of insurance premiums specified in paragraph 7 of part 1 of this article, the following insurance premium rates apply:

Name
Pension Fund of the Russian Federation	20.0 percent	20.8 percent	21.6 percent	23.2 percent
Social Insurance Fund of the Russian Federation	2.9 percent	2.9 percent	2.9 percent	2.9 percent
Federal Compulsory Health Insurance Fund	1.1 percent	3.3 percent	3.5 percent	3.9 percent
	2.0 percent	0.0 percent	0.0 percent	0.0 percent

3.2. During 2011 for payers of insurance premiums specified in paragraph 8 of part 1 of this article, the following insurance premium rates apply:

3.3. During 2012 - 2027 years for payers of insurance premiums specified in paragraph 9 of part 1 of this article, the following insurance premium rates apply:

3.4. During 2012 - 2018 for payers of insurance premiums specified in paragraphs 8, 10 - 12, 14 of part 1 of this article, the following insurance premium rates apply:

3.5. During 2012 - 2013 for payers of insurance premiums specified in paragraph 13 of part 1 of this article, the following insurance premium rates apply:

4. The insurance premium payers specified in paragraph 4 of part 1 of this article apply the insurance premium rates provided for in part 3 of this article if they fulfill the following conditions:

2) application of a simplified taxation system.

5. The payers of insurance premiums specified in paragraph 6 of part 1 of this article apply the insurance premium rates provided for in part 3 of this article if they fulfill the conditions established by parts 2.1 and 2.2 of article 57 of this Federal Law. Monitoring compliance with the requirements established by clause 2 of part 2.1 and clause 2 of part 2.2 of Article 57 of this Federal Law is carried out, inter alia, on the basis of reporting provided by organizations operating in the field of information technology in accordance with Article 15 of this Federal Law. If, based on the results of the reporting (settlement) period in relation to the specified reporting (settlement) period, the organization does not fulfill at least one condition established by parts 2.1 or 2.2 of Article 57 of this Federal Law, and also in the event of its state accreditation being deprived, such organization is deprived of the right apply the insurance premium rates provided for in Part 3 of this article from the beginning of the period in which such a discrepancy was made and (or) state accreditation was cancelled.

5.1. The payers of insurance premiums specified in paragraph 11 of part 1 of this article apply the insurance premium rates provided for in part 3.4 of this article, provided that at the end of the year preceding the year the organization switched to paying insurance premiums at the insurance premium rates provided for in part 3.4 of this article, less than 70 percent of the total income of the organization for the specified period consists of the following types of income in aggregate:

1) income in the form of targeted revenues for the maintenance of non-profit organizations and the conduct of their statutory activities in accordance with paragraph 11 of part 1 of this article, determined in accordance with paragraph 2 of Article 251 of the Tax Code of the Russian Federation (hereinafter - targeted revenues);
2) income in the form of grants received for carrying out activities in accordance with paragraph 11 of part 1 of this article and determined in accordance with subparagraph 14 of paragraph 1 of Article 251 of the Tax Code of the Russian Federation (hereinafter referred to as grants);
3) income from carrying out the types of economic activities specified in subparagraphs r - f, i.4 - i.6 of paragraph 8 of part 1 of this article.

5.2. The amount of income is determined by the payers specified in clause 11 of part 1 of this article, according to the tax accounting data of the organization in accordance with Article 346.15 of the Tax Code of the Russian Federation, taking into account the requirements of part 5.1 of this article. Monitoring compliance with the conditions established by clause 11 of part 1 and part 5.1 of this article is carried out, inter alia, on the basis of reports submitted by non-profit organizations in accordance with Article 15 of this Federal Law.

5.3. If, at the end of the billing period, in relation to the specified billing period, the organization does not fulfill the conditions established by paragraph 11 of part 1 and part 5.1 of this article, such organization is deprived of the right to apply the insurance premium rates provided for in part 3.4 of this article from the beginning of the period in which there has been a non-compliance with the conditions specified in this part. When determining the amount of income of an organization to verify compliance with the conditions established by part 5.1 of this article, targeted revenues and grants received and not used by the organization based on the results of previous billing periods are taken into account.

5.4. The insurance premium payers specified in clause 13 of part 1 of this article apply the insurance premium rates provided for in part 3.5 of this article if they fulfill the following conditions:

2) the average number of employees, determined in the manner established by the federal executive body authorized in the field of statistics, for nine months of the year preceding the year of the organization’s transition to paying insurance premiums according to the insurance premium rates provided for in Part 3.5 of this article, is at least 100 people ;
3) the organization has received a positive opinion from the expert council on technology-innovative special economic zones, created in accordance with Federal Law of July 22, 2005 N 116-FZ “On Special Economic Zones in the Russian Federation”. Information about whether an organization providing engineering services has a positive opinion from the expert council on technology-innovative special economic zones, created in accordance with Federal Law of July 22, 2005 N 116-FZ "On Special Economic Zones in the Russian Federation", is provided to the authorities control over the payment of insurance premiums by the federal executive body exercising the functions of developing state policy and legal regulation in the field of creation and operation of special economic zones on the territory of the Russian Federation, in electronic form in the manner determined by the agreement on information exchange. The specified information is transmitted to the authorities monitoring the payment of insurance premiums no later than the 1st day of the month following the reporting period.

5.5. The amount of income is determined by the payers specified in paragraph 13 of part 1 of this article, according to the tax accounting data of the organization in accordance with Article 248 of the Tax Code of the Russian Federation.

5.6. If, based on the results of the reporting (settlement) period in relation to the specified reporting (settlement) period, the organization does not fulfill at least one condition established by part 5.4 of this article, such organization is deprived of the right to apply the insurance premium rates provided for by part 3.5 of this article from the beginning the period in which non-compliance with the established conditions was detected.

5.7. The list of documents submitted to the expert council on technology-innovation special economic zones to obtain an opinion confirming that the organization provides engineering services in the field of high technologies is approved by the federal executive body exercising the functions of developing state policy and legal regulation in the field of creation and the functioning of special economic zones on the territory of the Russian Federation.

5.8. Monitoring compliance with the requirements established by clauses 1 and 2 of part 5.4 of this article is carried out, inter alia, on the basis of reports submitted by organizations providing engineering services in accordance with Article 15 of this Federal Law.

6. In 2011 - 2027, the lost revenues of the budgets of state extra-budgetary funds in connection with the establishment of reduced tariffs for insurance premiums for insurance premium payers 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, Federal Compulsory Medical Insurance Fund. The amount of said compensation is determined as the difference between the amount of insurance premiums that could be paid by the specified payers of insurance premiums 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 Parts 2, 3, 3.1 - 3.5 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.

4) for business entities created after August 13, 2009 by budgetary scientific institutions in accordance with the Federal Law of August 23, 1996 N 127-FZ "On Science and State Scientific and Technical Policy" and educational institutions of higher professional education in accordance with the Federal Law of 22 August 1996 N 125-FZ "On higher and postgraduate professional education". The register of accounting for notifications on the creation of business entities is maintained by the federal executive body authorized by the Government of the Russian Federation and is transferred to the body monitoring the payment of insurance premiums no later than the 1st day of the month following the reporting period, in the manner determined by the Government of the Russian Federation;

From September 1, 2013 clause 4 has been introduced and is stated in a new edition (clause 4 as amended by Federal Law dated July 2, 2013 N 185-FZ):

1.3. If, based on the results of the reporting (calculation) period, the type of economic activity of a Russian organization or individual entrepreneur specified in paragraph 7 of part 1 of this article does not correspond to the declared type of economic activity or if this organization or individual entrepreneur is excluded from the register of organizations and individual entrepreneurs, specified in part 1.2 of this article, such an organization or such an individual entrepreneur is deprived of the right to apply the insurance premium rates established by part 3.1 of this article from the beginning of the period in which such a discrepancy was made or exclusion from this register occurred, and the amount of insurance premiums is subject to restoration and payment to the budgets state extra-budgetary funds in the prescribed manner

1.4. The corresponding type of economic activity, provided for in paragraph 8 of part 1 of this article, is recognized as the main type of economic activity, provided that the share of income from the sale of products and (or) services provided for this type of activity is at least 70 percent of the total income. The amount of income is determined in accordance with Article 346.15 of the Tax Code of the Russian Federation. Confirmation of the main type of economic activity of an organization or individual entrepreneur specified in paragraph 8 of part 1 of this article is carried out in the manner established by the federal executive body exercising the functions of developing state policy and legal regulation in the field of social insurance. If, at the end of the reporting (calculation) period, the main type of economic activity of an organization or individual entrepreneur specified in paragraph 8 of part 1 of this article does not correspond to the declared main type of economic activity, such an organization or such an individual entrepreneur is deprived of the right to apply the provisions established by parts 3.2 and (or) 3.4 of this article, the tariffs of insurance premiums from the beginning of the reporting (calculation) period in which such a discrepancy was made, and the amount of insurance premiums is subject to restoration and payment to the budgets of state extra-budgetary funds in the prescribed manner

1.5. Information on cases of non-compliance of the activities of a non-profit organization (including a charitable organization) with the goals stipulated by its constituent documents, identified based on the results of control carried out by the federal executive body exercising the functions of developing and implementing state policy and legal regulation in the field of registration of non-profit organizations in accordance with Article 32 of the Federal Law of January 12, 1996 N 7-FZ “On Non-Profit Organizations”, is provided to the authorities monitoring the payment of insurance premiums in electronic form in the manner determined by the agreement on information exchange (as amended effective January 1, 2012).

2. During 2012-2014, the following insurance premium rates are applied to payers of insurance premiums specified in paragraphs of this article

Name	year 2012	2013-2014
Pension Fund of the Russian Federation
Social Insurance Fund of the Russian Federation
Federal Compulsory Health Insurance Fund

3. During 2012-2019, the following insurance premium rates apply to payers of insurance premiums specified in Part 1 of this article (with changes effective January 1, 2012):

Name	2012-2017	2018	2019
Pension Fund of the Russian Federation
Social Insurance Fund of the Russian Federation
Federal Compulsory Health Insurance Fund

3.1. During 2011 - 2014, the following insurance premium rates apply to payers of insurance premiums specified in this article (with changes effective January 1, 2011):

Name	2011	year 2012	year 2013	year 2014
Pension Fund of the Russian Federation
Social Insurance Fund of the Russian Federation
Federal Compulsory Health Insurance Fund
Territorial compulsory health insurance funds

3.2. During 2011, the following insurance premium rates are applied to payers of insurance premiums specified in this article: (with changes effective January 1, 2012):

Name	2011
Pension Fund of the Russian Federation
Social Insurance Fund of the Russian Federation
Federal Compulsory Medical Insurance Fund, this article, the following insurance premium rates apply (with changes effective January 1, 2013): Name year 2013 Pension Fund of the Russian Federation Social Insurance Fund of the Russian Federation Name 2013-2018 Pension Fund of the Russian Federation Social Insurance Fund of the Russian Federation Federal Compulsory Health Insurance Fund 3.5. During 2012 - 2013, the following insurance premium rates apply to payers of insurance premiums specified in this article (with changes effective January 1, 2012): Name year 2013 Pension Fund of the Russian Federation Social Insurance Fund of the Russian Federation Federal Compulsory Health Insurance Fund 4. The payers of insurance premiums specified in this article apply the insurance premium rates provided for in this article if they fulfill the following conditions: 1) carrying out research and development work and practical application (implementation) of the results of intellectual activity. Research and development work means work to create new or improve manufactured products (goods, works, services), in particular invention; 2) application of a simplified taxation system. 5. The payers of insurance premiums specified in this article apply the insurance premium rates provided for in this article if they fulfill the conditions established by this Federal Law. Monitoring compliance with the requirements established by this Federal Law is carried out, inter alia, on the basis of reporting provided by organizations operating in the field of information technology in accordance with Article 15 of this Federal Law. If, based on the results of the reporting (settlement) period in relation to the specified reporting (settlement) period, the organization does not fulfill at least one condition established by this Federal Law, and also in the event of its deprivation of state accreditation, such an organization is deprived of the right to apply the insurance premium rates provided for of this article, from the beginning of the period in which such discrepancy was made and (or) state accreditation was canceled (with changes coming into effect from January 1, 2012). 5.1. The payers of insurance premiums specified in this article apply the insurance premium rates provided for in this article, provided that at the end of the year preceding the year the organization switched to paying insurance premiums according to the insurance premium rates provided for in this article, at least 70 percent of the amount of all income of the organization for The specified period comprises in total the following types of income: 1) income in the form of targeted revenues for the maintenance of non-profit organizations and the conduct of their statutory activities in accordance with this article, determined in accordance with paragraph 2 of Article 251 of the Tax Code of the Russian Federation (hereinafter referred to as targeted revenues); 2) income in the form of grants received for carrying out activities in accordance with this article and determined in accordance with subparagraph 14 of paragraph 1 of Article 251 of the Tax Code of the Russian Federation (hereinafter referred to as grants); 3) income from carrying out types of economic activities specified in subparagraphs, paragraph 8 of part 1 of this article (as amended effective January 1, 2012). 5.2. The amount of income is determined by the payers specified in this article, according to the tax accounting data of the organization in accordance with Article 346.15 of the Tax Code of the Russian Federation, taking into account the requirements of part 5.1 of this article. Monitoring compliance with the conditions established by this article is carried out, inter alia, on the basis of reports submitted by non-profit organizations in accordance with Article 15 of this Federal Law (as amended effective January 1, 2012). 5.3. If, at the end of the billing period, in relation to the specified billing period, the organization does not comply with the conditions established by this article, such organization is deprived of the right to apply the insurance premium rates provided for by this article from the beginning of the period in which the non-compliance with the conditions specified in this part was made. . When determining the amount of income of an organization to verify compliance with the conditions established by this article, targeted revenues and grants received and not used by the organization based on the results of previous billing periods are taken into account. . 5.4. The payers of insurance premiums specified in this article apply the insurance premium rates provided for in this article if they fulfill the following conditions: 1) the share of income from the sale of engineering services based on the results of nine months of the year preceding the year of the organization’s transition to paying insurance premiums according to the insurance premium rates provided for in Part 3.5 of this article is at least 90 percent of the amount of all income of the organization for the specified period; 2) the average number of employees, determined in the manner established by the federal executive body authorized in the field of statistics, for nine months of the year preceding the year of the organization’s transition to paying insurance premiums according to the insurance premium rates provided for in this article, is at least 100 people; 3) the organization has received a positive opinion from the expert council on technology-innovative special economic zones, created in accordance with Federal Law of July 22, 2005 N 116-FZ “On Special Economic Zones in the Russian Federation”. Information about whether an organization providing engineering services has a positive opinion from the expert council on technology-innovative special economic zones, created in accordance with Federal Law of July 22, 2005 N 116-FZ "On Special Economic Zones in the Russian Federation", is provided to the authorities control over the payment of insurance premiums by the federal executive body exercising the functions of developing state policy and legal regulation in the field of creation and operation of special economic zones on the territory of the Russian Federation, in electronic form in the manner determined by the agreement on information exchange. The specified information is transmitted to the authorities monitoring the payment of insurance premiums no later than the 1st day of the month following the reporting period. 5.5. The amount of income is determined by the payers specified in this article, according to the tax accounting data of the organization in accordance with Article 248 of the Tax Code of the Russian Federation (as amended effective January 1, 2012). 5.6. If, based on the results of the reporting (calculation) period, in relation to the specified reporting (calculation) period, the organization does not fulfill at least one condition established by this article, such organization is deprived of the right to apply the insurance premium rates provided for in Part 3.5 of this article from the beginning of the period, in which non-compliance with the established conditions is revealed (as amended effective January 1, 2012). 5.7. The list of documents submitted to the expert council on technology-innovation special economic zones to obtain an opinion confirming that the organization provides engineering services in the field of high technologies is approved by the federal executive body exercising the functions of developing state policy and legal regulation in the field of creation and the functioning of special economic zones on the territory of the Russian Federation (as amended effective January 1, 2012). 5.8. Monitoring compliance with the requirements established by this article is carried out, inter alia, on the basis of reporting submitted by organizations providing engineering services in accordance with Article 15 of this Federal Law (as amended effective January 1, 2012). 6. In 2011 - 2027, the lost revenues of the budgets of state extra-budgetary funds in connection with the establishment of reduced tariffs for insurance premiums for insurance premium payers 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, Federal Compulsory Medical Insurance Fund. The amount of said compensation is determined as the difference between the amount of insurance premiums that could be paid by these payers of insurance premiums 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 Parts 2, 3, 3.1 -3.5 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 (as amended effective January 1, 2012).

In connection with the adoption of Federal Law N 212-FZ, which establishes the procedure for calculating and paying insurance contributions to the Pension Fund (for compulsory pension insurance), the Federal Social Insurance Fund of the Russian Federation (for compulsory social insurance in case of temporary disability and in connection with maternity), FFOMS and TFOMS (for compulsory medical insurance), changes are being made to the legislative acts of the Russian Federation.

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

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

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

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

As a result of recalculation of the amount of pension rights received before 2002 (the beginning of the pension reform), the average annual increase in pension in 2010 will be 2,340 rubles. As a result, the average annual labor pension will be 7,946 rubles, including the old-age labor pension - 8,602 rubles; disability labor pension (for new appointments) - 6,974 rubles; labor pension in case of loss of a breadwinner (for new appointments) - 7,123 rubles; labor pension for persons living in 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 below the subsistence level in the region of his residence. The pension of those who joined the pension insurance system after 2002 and 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 calculated pension capital will increase by 10% and, in addition, by 1% for each full year of total work experience 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 amount 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 20,750 rubles for an insurance period of up to 5 years, and 27,666 rubles for an insurance period of 5 to 8 years; with an insurance period of 8 or more years - 34,583 rubles. (previously, the maximum amount of this benefit, regardless of length of service, was 18,720 rubles). The maximum amount of maternity benefits for a full calendar month will be 34,583 rubles. (previously - 25,390 rubles).

The federal law comes into force on January 1, 2010, with the exception of provisions for which other dates of entry into force are provided.

1. The amounts of labor pensions established before the entry into force of this Federal Law are recalculated from January 1, 2010 in accordance with the Federal Law of December 17, 2001 N 173-FZ "On Labor Pensions in the Russian Federation" (hereinafter referred to as the Federal Law " On labor pensions in the Russian Federation") (as amended by this Federal Law) and this Federal Law. Moreover, if the size of the labor pension (insurance part of the old-age labor pension) does not reach the size of the labor pension (insurance part of the old-age labor pension) received as of December 31, 2009, the citizen is paid a labor pension (insurance part of the old-age labor pension) in the previous higher size.
2. Establish that in the case of providing additional documents provided for in subparagraphs 1 - 3 and 5 of paragraph 1 of Article 30.3 of the Federal Law "On Labor Pensions in the Russian Federation" (as amended by this Federal Law), recalculation of the amount of the labor pension in connection with a change in the value of the calculated pension capital and (or) a change in the amount of valorization in accordance with Articles 30 - 30.2 of the Federal Law "On Labor Pensions in the Russian Federation" (as amended by this Federal Law) is carried out from January 1, 2010 when submitting the specified documents to the bodies providing pensions , until December 31, 2010 inclusive.
3. The establishment of a fixed base amount of the insurance part of the old-age labor pension in the manner prescribed by paragraphs 17 - 19 of Article 14 of the Federal Law “On Labor Pensions in the Russian Federation” (as amended by this Federal Law) is carried out when assigning an old-age labor pension for the first time since January 1, 2015. At the same time, the duration of the insurance period, leading to a reduction in the fixed base amount of the insurance part of the old-age labor pension, is set at nine years and annually (from January 1 of the corresponding year) for men increases by one year until the duration reaches 30 years, and for women it increases by one year until the duration reaches 25 years. For citizens who were assigned an old-age labor pension before January 1, 2015, the establishment of a fixed base amount of the insurance part of the old-age labor pension in the manner provided for in paragraphs 17 - 19 of Article 14 of the Federal Law "On Labor Pensions in the Russian Federation" (as amended by this Federal Law law), is carried out from January 1, 2015 based on the duration of the corresponding insurance period acquired on the day the specified citizens reach the age of 60 years for men and 55 years for women.

"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" *1

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*1 The full text of the official document is not provided. The texts of all regulatory documents are available to subscribers of the online version.

Extracts

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Article 15. Calculation procedure, procedure and terms for payment of insurance premiums by insurance premium payers making payments and other remuneration to individuals

1. The amount of insurance premiums is calculated and paid by the payers of insurance premiums specified in paragraph 1 of part 1 of Article 5 of this Federal Law (hereinafter in this article - payers of insurance premiums), separately to each state extra-budgetary fund.

2. The amount of insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity, subject to payment to the Social Insurance Fund of the Russian Federation, is subject to reduction by payers of insurance contributions by the amount of expenses incurred by them 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 billing (reporting) period, at the end of each calendar month, payers of insurance premiums calculate monthly mandatory payments for insurance premiums, based on the amount of payments and other remunerations accrued (made - for payers of insurance premiums - individuals) from the beginning of the billing period before the end of the corresponding calendar month, and insurance premium rates, 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 policyholder pays insurance premiums in the form of monthly mandatory payments.

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

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

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

8. Payment of insurance premiums is carried out in 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 corresponding accounts of the Federal Treasury.

9. Payers of insurance premiums shall submit the following reports quarterly to the body monitoring the payment of insurance premiums at their place of 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 contributions 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 exercising the functions of developing 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 contributions 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 for 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 exercising the functions of developing state policy and legal norms regulation in the field of social insurance.

10. Payers of insurance premiums whose average number of individuals in whose favor payments and other remunerations are made for the previous billing period exceeds 50 people, as well as newly created (including during reorganization) organizations whose 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 established formats in electronic form with an electronic digital signature in accordance with Federal Law of January 10, 2002 N 1-FZ "On Electronic Digital Signature" (hereinafter referred to as the Federal Law “On Electronic Digital Signature”), unless a different procedure for presenting information classified as state secret is provided for by the legislation of the Russian Federation.

11. Separate divisions that have a separate balance sheet, current account and accrual payments and other remuneration in favor of individuals (hereinafter in this article - separate divisions) fulfill the organization’s responsibilities for paying insurance premiums (monthly mandatory payments), as well as the responsibilities for submitting calculations for 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 division is determined based on the size of the base for calculating insurance premiums related to this separate division.

13. The amount of insurance premiums that is payable at the location of the organization and which includes separate divisions 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 the separate divisions of the organization .

14. If an organization has separate divisions located outside the territory of the Russian Federation, the payment of insurance premiums (monthly mandatory payments), as well as the submission of calculations for insurance premiums for these separate divisions, 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, the payers of insurance contributions 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 registration body of an application for state registration of a legal entity in connection with its liquidation or an application for state registration of termination by an individual of activities as an individual entrepreneur, respectively, submit to the body for control over the payment of insurance premiums a calculation of accrued and paid insurance premiums for the period from the beginning calculation 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 amount of insurance premiums paid by payers of insurance premiums from the beginning of the calculation period is subject to payment within 15 calendar days from the date of submission of such calculation or return to the payer of insurance premiums in accordance with Article 26 of this Federal Law.

16. In the event of reorganization of the payer of insurance premiums - an organization, the payment of insurance premiums, as well as the submission of calculations for accrued and paid insurance premiums, are carried out by its legal successor (legal successors), regardless of whether the facts and (or) circumstances were known to the legal successor (legal successors) before the completion of the reorganization failure to fulfill or improper fulfillment by a reorganized legal entity of obligations to pay insurance premiums. If there are several legal successors, the share of participation of each of them in the performance of the duties of the reorganized legal entity to pay 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 fulfillment in full of obligations to pay insurance premiums by any legal successor and such reorganization was aimed at failure to fulfill 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 17. Amendments to the calculation of accrued and paid insurance premiums

1. If the payer of insurance premiums discovers in the calculation of accrued and paid insurance premiums submitted to the body for control over the payment of insurance premiums the fact of non-reflection 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 make necessary changes to 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 discovers inaccurate information in the calculation of accrued and paid insurance premiums submitted to the body for control over the payment of 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 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. In this case, 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 submitted in violation of the deadline.

3. If an updated calculation of accrued and paid insurance premiums is submitted to the body monitoring 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 the updated calculation of accrued and paid insurance premiums.

4. If an updated calculation of accrued and paid insurance premiums is submitted to the body monitoring the payment of insurance premiums after the deadline for submitting a calculation of accrued and paid insurance premiums and the deadline for payment of insurance premiums has expired, then the payer of insurance premiums is 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 discovery by the body monitoring 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 underestimation of the payable amount 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 inspection for the corresponding billing period, the results of which did not reveal non-reflection or incompleteness of information in the calculation of accrued and paid insurance premiums, as well as errors leading to an underestimation of the amount payable insurance premiums.

5. The updated calculation of accrued and paid insurance premiums is submitted to the body monitoring the payment of insurance premiums in the form that was in force during the billing period for which the corresponding changes are made.

Article 18. Fulfillment of the obligation to pay insurance premiums

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

2. In case of non-payment or incomplete payment of insurance premiums within the established period, the arrears of insurance premiums are collected in the manner prescribed by this Federal Law.

3. Collection of arrears of insurance premiums from an organization or individual entrepreneur is carried out in the manner prescribed by Articles 19 and 20 of this Federal Law, except for the cases specified in Part 4 of this article. Collection of arrears of 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 of insurance premiums in court is carried out:

1) from the organization for which the personal account was 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 bank accounts receive proceeds for the goods sold (work, services) of organizations that are, in accordance with the civil law, the legislation of the Russian Federation by dependent (subsidiary) companies (enterprises) - for the purpose of collecting arrears that have been due for more than three months to 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 sold (work, services) of organizations that are the main (prevailing, participating) companies (enterprises) - for the purpose of collecting arrears that have been owed for more than three months by the relevant main (prevailing, participating) companies (enterprises);

4) from an organization or individual entrepreneur, if their obligation to pay insurance premiums is based on a change by the body monitoring the payment of insurance premiums of the legal qualification of the 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 is 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 order to transfer to the budget of the corresponding state extra-budgetary fund to the corresponding account of the Federal Treasury (indicating the appropriate 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 corresponding funds to the budget of the relevant state extra-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 relevant state extra-budgetary fund to the appropriate account of the Federal Treasury (indicating the appropriate budget classification code);

4) from the date the body monitoring the payment of insurance premiums in accordance with this Federal Law makes a decision to set off the amounts of overpaid or excessively collected insurance premiums, penalties, fines towards the fulfillment of the obligation to pay the relevant insurance premiums.

6. The obligation to pay insurance premiums is not considered fulfilled in the following cases:

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

2) revocation by the payer of insurance premiums - the organization for which the personal account was opened, or return by the Federal Treasury body (another authorized body that opens and maintains personal accounts) to the payer of insurance premiums of an unexecuted order to transfer the corresponding funds to the budget of the corresponding state extra-budgetary fund;

3) return by the local administration or the federal postal service organization to the payer of insurance premiums - an individual of 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 to the Federal Treasury account number, budget classification code and (or) name of the recipient's bank, which resulted in the non-transfer of this amount to the budget of the corresponding state extra-budgetary fund to the corresponding Federal Treasury account;

5) if on the day the payer of insurance premiums submits to the bank (a body of the Federal Treasury, another authorized body that opens and maintains personal accounts) an order to transfer funds to pay insurance premiums, this payer of insurance premiums has other unfulfilled requirements 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 there is not a sufficient cash balance on this account (personal account) 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 introducing amendments to certain legislative acts of the Russian Federation and invalidating 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 compulsory health insurance funds"

Extracts

<...>

Article 9

Introduce into the Federal Law of May 19, 1995 N 81-FZ “On state benefits for citizens with children” (Collected Legislation of the Russian Federation, 1995, 21, Art. 1929; N 48, Art. 4566; 1998, N 30, Art. 3613; 2001, art. 3348; 2005, no. Art. 5594; 2006, No. 5285; 2007, No. 5281; 2008, No. 817;

1) paragraph five of part one of Article 1 after the words “subject to compulsory social insurance” should be supplemented with the words “in case of temporary disability and in connection with maternity”;

2) in the first part of Article 4:

A) paragraph two should be stated as follows:

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

B) in paragraph three the words “to persons from among the civilian personnel of 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 "(except for the monthly child care allowance provided for in paragraph two of this part)" replace with the words "(except for the monthly child care allowance provided for in paragraph six of this part)";

C) paragraph six should be stated as follows:

"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 maternity benefits, a one-time benefit for women registered in medical institutions in the early stages of pregnancy, a one-time benefit for the birth of a child, a monthly care allowance for a child, women dismissed during pregnancy, maternity leave, and persons dismissed during parental leave due to the liquidation of organizations, termination of activities by individuals 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 benefit at the birth of a child and a monthly child care benefit for persons not subject to compulsory social insurance in case of temporary disability and in connection with maternity, including full-time students in educational institutions of primary vocational, secondary vocational and higher vocational education and institutions of postgraduate vocational education (with the exception of a one-time benefit for the birth of a child and a monthly childcare allowance 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 part one:

The second paragraph after the words “subject to compulsory social insurance” should be supplemented with the words “in case of temporary disability and in connection with maternity”;

In paragraph five, the words “the minimum and maximum amount of the monthly child care benefit paid to the persons specified in paragraphs two to five of part one of Article 13 of this Federal Law” shall be replaced with the words “the minimum amount of the monthly child care benefit paid to the persons specified in paragraph two of part one of Article 13 of this Federal Law, the minimum and maximum amount of the monthly child care benefit paid to the persons specified in paragraphs three and five of part one of Article 13 of this Federal Law";

B) in part three, replace the words “in paragraphs two through five” with the words “in paragraphs three and five”;

4) Article 5.1 should be stated as follows:

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

Calculation of average earnings when assigning maternity benefits and monthly child care benefits to persons subject to compulsory social insurance in case of temporary disability and in connection with maternity is carried out in the manner established by Federal Law of December 29, 2006 N 255-FZ " On compulsory social insurance in case of temporary disability and in connection with maternity" (hereinafter referred to as the Federal Law "On compulsory social insurance in case of temporary disability and in connection with maternity").

The procedure for calculating average earnings (income, cash allowance) when assigning maternity benefits to women specified in paragraph four of Article 6 of this Federal Law, and monthly child care benefits 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” should be supplemented with the words “in case of temporary disability and in connection with maternity, including women from among the civilian personnel of military formations of the Russian Federation located on the territories of foreign states in cases provided for by international treaties of the Russian Federation” Federation", the words "private notaries" shall be replaced with the words "notaries engaged in private practice";

B) paragraph five is declared invalid;

6) in article 8:

A) in paragraph two 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" replace with the words "the average earnings on which insurance contributions for compulsory social insurance are calculated in case of temporary disability and in connection with maternity, and taking into account other conditions established by the Federal Law "On compulsory social insurance for case of temporary disability and in connection with maternity" - women subject to compulsory social insurance in case of temporary disability and in connection with maternity, including";

B) in paragraph three, replace the words “private notaries” with the words “notaries engaged in private practice”;

7) in part one of Article 13:

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

B) paragraph four is declared invalid;

C) in paragraphs five and six, the words “private notaries” should be replaced with the words “notaries engaged in private practice”;

D) paragraphs seven and eight after the words “not subject to compulsory social insurance” should be supplemented with the words “in case of temporary disability and in connection with maternity”;

8) in part one of Article 15:

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

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

Article 12

Introduce into the Federal Law of April 1, 1996 N 27-FZ “On individual (personalized) accounting in the compulsory pension insurance system” (Collected Legislation of the Russian Federation, 1996, N 14, Art. 1401; 2001, N 44, Art. 4149; 2003, No. 13; 2005, No. 1755; 2007, No. 3754; 2008, No. 1942;

1) in article 1:

A) paragraph five should be stated as follows:

"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 the amount determined based on the cost of the insurance year, in the manner established 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 policyholder submits to the territorial body of the Pension Fund of the Russian Federation information about the insured persons in the individual (personalized) accounting system. The reporting periods are the first quarter, half a year, nine months and a calendar year.”;

2) in article 6:

A) subclause 13 of clause 2 should 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 to finance the insurance part of the labor pension is taken into account at a rate of 16.0 percentage points of the insurance premium rate, regardless of the amount of insurance premiums actually paid by the policyholder for this insured person.

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

B) in paragraph 3:

Subparagraph 1 should be stated as follows:

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

In subparagraph 3, delete the word “annual”;

Add subparagraph 11 with the following content:

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

3) in paragraph 2 of Article 8:

A) delete the third sentence of paragraph two;

B) add the following paragraph:

“The policyholder, when submitting information on 50 or more insured persons working for him (including those who have entered into contracts of a civil law nature, for remuneration for which insurance premiums are calculated 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 of January 10, 2002 No. 1-FZ "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 should be worded as follows:

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

Paragraph thirteen should be stated as follows:

“Together with the information provided for in this paragraph, the policyholder provides information on accrued and paid insurance premiums in general for all insured persons working for him.”;

B) paragraph one of paragraph 5 should be stated as follows:

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

5) paragraph eight of the second part of Article 16 is declared invalid;

6) in part three of Article 17, replace the words “for the reporting year” with the words “respectively for the reporting period and for the past calendar year.”<...>

Article 34

Introduce into the Federal Law of December 29, 2006 N 255-FZ “On the provision of benefits for temporary disability, pregnancy and childbirth to citizens subject to compulsory social insurance” (Collected Legislation of the Russian Federation, 2007, N 1, Art. 18; 2009, N 7, Art. 781) the following changes:

1) the name should be stated as follows:

“On compulsory social insurance in case of temporary disability and in connection with maternity”;

2) Part 1 of Article 1 should 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 maternity, determines the circle of persons subject to compulsory social insurance in case of temporary disability and in connection with maternity, and the types of compulsory insurance coverage provided to them, establishes the rights and obligations of subjects of compulsory social insurance in case of temporary disability and in connection with maternity, and also determines the conditions, amounts and procedure for providing benefits for temporary disability, pregnancy and childbirth, monthly child care benefits for citizens subject to compulsory social insurance in case of temporary disability and in connection with maternity.";

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 maternity

1. The legislation of the Russian Federation on compulsory social insurance in case of temporary disability and in connection with maternity is based on the Constitution of the Russian Federation and consists of this Federal Law, Federal Law of July 16, 1999 N 165-FZ "On the Basics of Compulsory Social Insurance", Federal the 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 maternity are also regulated by other regulatory legal acts of the Russian Federation.

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

3. For the purpose of uniform application of this Federal Law, if necessary, appropriate clarifications 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 maternity - a system of legal, economic and organizational measures created by the state aimed at compensating citizens for lost earnings (payments, rewards) or additional expenses in connection with the occurrence of an insured event under compulsory social insurance for case of temporary disability and in connection with maternity;

2) an insured event under compulsory social insurance in case of temporary disability and in connection with maternity - an accomplished event, upon the occurrence of which the insurer becomes obligated, 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 maternity (hereinafter also referred to as insurance coverage) - fulfillment by the insurer, and in some cases established by this Federal Law, by the insured of its 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 disability and in connection with maternity - funds generated by the payment of insurance premiums by policyholders for compulsory social insurance in case of temporary disability and in connection with maternity, as well as property under the operational management of the insurer;

5) insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity (hereinafter referred to as insurance premiums) - mandatory payments made by insurers 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 motherhood;

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

2. Other concepts and terms used in this Federal Law are used in the meaning in which they are used in other legislative acts of the Russian Federation.";

5) add Article 1.3 with the following content:

"Article 1.3. Insurance risks and insured events

1. Insurance risks for compulsory social insurance in case of temporary disability and in connection with maternity 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 of the insured person or members of his family in connection with the occurrence of an insured event.

2. The following are recognized as insured events for compulsory social insurance in case of temporary disability and in connection with maternity:

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

2) pregnancy and childbirth;

3) 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. Types of insurance coverage for compulsory social insurance in case of temporary disability and in connection with maternity are the following payments:

1) temporary disability benefit;

2) maternity benefits;

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

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

5) monthly child care allowance;

6) social benefit for funeral.

2. The conditions, amounts and procedure for payment of insurance coverage for compulsory social insurance in case of temporary disability and in connection with maternity are determined by this Federal Law, Federal Law of May 19, 1995 N 81-FZ “On State Benefits for Citizens with Children” (hereinafter - Federal Law “On State Benefits for Citizens with Children”), Federal Law of January 12, 1996 No. 8-FZ “On Burial and Funeral Business” (hereinafter referred to as the Federal Law “On Burial and Funeral Business”).”;

7) Article 2 should be stated as follows:

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

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

1) persons working under employment contracts;

2) state civil servants, municipal employees;

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

4) members of a production cooperative who take personal labor participation in its activities;

5) clergy;

6) persons sentenced to imprisonment and involved in paid work.

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

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

4. Insured persons have the right to receive insurance coverage subject to the conditions provided for by this Federal Law, as well as the Federal Law “On State Benefits for Citizens with Children” and the Federal Law “On Burial and Funeral Business”. Persons who voluntarily entered into a relationship under compulsory social insurance in case of temporary disability and in connection with maternity acquire the right to receive insurance coverage subject to payment of insurance premiums during the period determined by Article 4.5 of this Federal Law.

5. For the purposes of this Federal Law, persons working under employment contracts are persons who have concluded an employment contract in the prescribed manner 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 and regulatory legal acts of the Russian Federation and constituent entities of the Russian Federation may establish other payments to provide for federal state civil servants, state civil servants of constituent entities of the Russian Federation in case of temporary disability and in connection with maternity, financed accordingly from the federal budget, budgets subjects of the Russian Federation.";

8) add Article 2.1 with the following content:

"Article 2.1. Policyholders

1. Insurers for compulsory social insurance in case of temporary disability and in connection with maternity are persons who make payments to individuals subject to compulsory social insurance in case of temporary disability and in connection with maternity 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, created in accordance with the legislation of foreign states, international organizations, branches and representative offices of these foreign entities and international organizations created on the territory of the Russian Federation;

2) individual entrepreneurs, including heads of peasant (farm) farms;

3) individuals who are not recognized as individual entrepreneurs.

2. For the purposes of this Federal Law, lawyers, individual entrepreneurs, members of peasant (farm) households, individuals 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) are treated as insured persons. members of family (tribal) communities of indigenous peoples of the North who voluntarily entered into relations under compulsory social insurance in case of temporary disability and in connection with maternity in accordance with Article 4.5 of this Federal Law. These persons 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 the 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 maternity 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 compulsory social insurance funds in the event of temporary disability and in connection with maternity.

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 deregistration of policyholders

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

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

2) insurers - legal entities at the location of separate divisions, having a separate balance sheet, current account and accruing payments and other rewards in favor of individuals, on the basis of an application for registration as an insurer, submitted no later than 30 days from the date of creation of such a separate divisions;

3) insurers - individuals who have entered into an employment contract with an employee, at the place of residence of these individuals on the basis of an application for registration as an insurer, submitted no later than 10 days from the date of conclusion of the 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, 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) insurers - legal entities at the location of separate divisions that have a separate balance sheet, current account and accrue payments and other remunerations in favor of individuals (in case of closure of a separate division or termination of authority to maintain a separate balance sheet, current account or accrual of payments and other remunerations in favor of individuals), within fourteen days from the date the policyholder submits an application for deregistration at the location of such 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 hired employee), within fourteen days from the date the policyholder submits an application for deregistration.

3. The procedure for registration and deregistration of policyholders specified in paragraphs 2 and 3 of part 1 of this article, and persons equated to policyholders for the purposes of this Federal Law, is established by the federal executive body exercising the functions of developing state policy and legal norms. regulation in the field of social insurance.";

11) Article 3 should be stated as follows:

"Article 3. Financial support for expenses for payment of insurance coverage

1. Financial support for the costs of paying insurance coverage to insured persons is carried out from the budget of the Social Insurance Fund of the Russian Federation, as well as from the funds of the policyholder in the cases provided for in paragraph 1 of part 2 of this article. 2. Temporary disability benefits in the cases specified in paragraph 1 of part 1 of Article 5 of this Federal Law are 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 maternity in accordance with Article 4.5 of this Federal Law) for the first two days of temporary disability at the expense of the insurer, 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) insured persons who voluntarily entered into legal relations under compulsory social insurance in case of temporary disability and in connection with maternity 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 benefits in the cases provided for in paragraphs

Home » Federal Law on the Pension Fund, Social Insurance Fund, Compulsory Medical Insurance Fund » All about insurance premiums » Useful articles » Article 8 of the Federal Law 212-FZ

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

See the full text of the Federal Law of July 24, 2009. No. 212-FZ

Article 8. Base for calculating insurance premiums for payers of insurance premiums making payments and other remuneration to individuals

1. The base 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 in 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 base 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 in 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 paragraph 1 of part 1 of Article 5 of this Federal Law determine the base for calculating insurance premiums separately in relation to each individual from the beginning of the billing period after each calendar month on an accrual basis.

For reference:

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

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

4. For payers of insurance premiums specified in paragraph 1 of part 1 of Article 5 of this Federal Law, the base for calculating insurance premiums in relation to each individual is established in an amount not exceeding 415,000 rubles on an accrual basis from the beginning of the billing period, unless otherwise provided herein Federal law. Insurance premiums are not collected from amounts of payments and other remuneration in favor of an individual that exceed the maximum base for the calculation of insurance premiums established for the corresponding financial year, determined on an accrual basis from the beginning of the billing period, unless otherwise provided by this Federal Law.
(as amended by Federal Laws dated December 3, 2011 N 379-FZ, dated December 28, 2013 N 421-FZ)

For reference:

Provisions of Part 5 This article does not apply when calculating insurance premiums at additional rates established by Articles 33.2 of the Federal Law of December 15, 2001 N 167-FZ and 58.3 of this document, in relation to payments in favor of insured persons engaged in work provided for in paragraphs 1 - 18 of part 1 of the article 27 of the Federal Law of December 17, 2001 N 173-FZ (Part 3 of Article 33.2 of the Federal Law of December 15, 2001 N 167-FZ, Part 3 of Article 58.3 of this document).

5. The maximum 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 taking into account the growth of average wages in the Russian Federation, unless otherwise provided by this Federal Law. The size of the specified maximum base for calculating insurance premiums is determined and established by the Government of the Russian Federation. The size of the maximum base for calculating insurance premiums is rounded to the nearest thousand rubles. In this case, the amount of 500 rubles or more is rounded up to a full thousand rubles, and the amount less than 500 rubles is discarded.
(part 5 ed.

OKVED for the application of clause 8, part 1, article 58 No. 212-FZ of July 24, 2009

Federal laws dated October 16, 2010 N 272-FZ, dated December 28, 2013 N 421-FZ)

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

Size of increasing factors

The size of the specified maximum value of the base for calculating insurance premiums is rounded to the nearest thousand rubles in the manner established by part 5 of this article.
(Part 5.1 introduced by Federal Law dated December 28, 2013 N 421-FZ)

5.2. The maximum value of the base established by part 5.1 of this article for calculating insurance contributions for compulsory pension insurance paid to the Pension Fund of the Russian Federation, from 2022, is subject to annual indexation (from January 1 of the corresponding year) in the manner established by part 5 of this article.
(Part 5.2 introduced by Federal Law dated December 28, 2013 N 421-FZ)

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

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

Name	Cost standards (as a percentage of accrued income)
Creation of literary works, including for theatre, cinema, stage and circus
Creation of artistic and graphic works, photographs for printing, works of architecture and design
Creation of works of sculpture, monumental and decorative painting, decorative and decorative art, easel painting, theatrical and film set art and graphics, made in various techniques
Creation of audiovisual works (video, television and films)
Creation of musical works:
musical and stage works (operas, ballets, musical comedies), symphonic, choral, chamber works, works for wind orchestra, original music for film, television and video films and theatrical productions
other musical works, including
Performance of works of literature and art
Creation of scientific works and developments
Discoveries, inventions and creation of industrial designs (percentage of the amount of income received in the first two years of use)

8. When determining the base for calculating insurance premiums, expenses confirmed by documents cannot be taken into account simultaneously with expenses within the established standard.

For reference:

Article 5. Payers of insurance premiums (Federal Law of July 24, 2009 N 212-FZ (as amended and supplemented, entered into force on January 3, 2014))

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

1) persons making payments and other remuneration to individuals:

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

Law No. 212-FZ

ATTENTION!!!

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

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

Failure to submit calculations for accrued and paid insurance premiums (Art.

46 of Law No. 212-FZ)

1. Failure by the payer of insurance premiums to submit calculations for accrued and paid insurance premiums to the body for control over the payment of insurance premiums at the place of registration within the deadline established by this Federal Law shall entail the collection of a fine in the amount of 5 percent of the amount of insurance premiums accrued for payment for the last three months of the reporting (calculated) ) period, for each full or partial month from the day established for its submission, but not more than 30 percent of the specified amount and not less than 1,000 rubles.

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

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

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

Non-payment or incomplete payment of insurance premiums

(Article 47 of Law No. 212-FZ)

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

2. Acts provided for in Part 1 of this article, committed intentionally, entail a fine in the amount of 40 percent of the unpaid amount of insurance premiums.

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

Refusal or failure by the payer of insurance premiums to submit documents (copies of documents) provided for by this Federal Law, or other documents necessary for monitoring the correctness of calculation, completeness and timeliness of payment (transfer) of insurance premiums, to the body monitoring the payment of insurance premiums, shall entail collection of a fine of 200 rubles for each document not submitted.

The official of the insurance premium control body conducting the inspection, has the right to request from the person being inspected the documents necessary for the inspection. The requirement to submit documents can be submitted to the head (authorized representative) of the organization or individual (legal or authorized representative) in person against signature, sent by registered mail or transmitted electronically via telecommunication channels. If the specified request is sent by registered mail, it is considered received after six days from the date of sending the registered letter (Part 1, Article 37 of Law No. 212 - Federal Law).

12 August 2018 07:05 PM:: Federal Law of August 3, 2018 N 300-FZ "On Amendments to Article 5 of Part One and Articles 422 and 427 of Part Two of the Tax Code of the Russian Federation"

Federal Law of August 3, 2018 N 300-FZ "On Amendments to Article 5 of Part One and Articles 422 and 427 of Part Two of the Tax Code of the Russian Federation"

Adopted by the State Duma on July 26, 2018 Approved by the Federation Council on July 28, 2018 Article 1 Article 5 of the first part of the Tax Code of the Russian Federation (Collection of Legislation of the Russian Federation, 1998, No. 31, Art. 3824; 1999, No. 28, Art. 3487; 2001, N 53, art. 5026; 2006, art. 3436, no. 5519; 2506; No. 22, Art. 3092; Art. 4176) add paragraph 4.2 with the following content: “4.2. Provisions of legislation on taxes and fees changing tax rates, insurance premium rates, tax benefits, the procedure for calculating taxes and insurance contributions. , the procedure and deadlines for paying taxes and insurance premiums, introducing new taxes, insurance premiums for organizations or individual entrepreneurs who have received the status of a resident of a territory of rapid socio-economic development or the status of a resident of the free port of Vladivostok, in terms of legal relations related to the execution of an agreement on the implementation of activities, concluded in accordance with the Federal Law of December 29, 2014 N 473-FZ "On Territories of Rapid Socio-Economic Development in the Russian Federation" or the Federal Law of July 13, 2015 N 212-FZ "On the Free Port of Vladivostok", do not apply until the end tax period for the relevant tax and (or) settlement period for insurance premiums, in which ten years have expired from the date the taxpayer (payer of insurance premiums) received the status of a resident of the territory of rapid socio-economic development or the status of a resident of the free port of Vladivostok, provided that such acts legislation on taxes and fees came into force after receiving the corresponding status." Article 2 Introduce into part two of the Tax Code of the Russian Federation (Collection of Legislation of the Russian Federation, 2000, N 32, Art. 3340; 2016, N 27, Art. 4176; N 49, Art. 6844; N 52, Art. 7497; 2017, N 1, art. 16; N 49, art. 7325; 2018, art. 20; ) the cost of travel of the employee to the place of use of the vacation and back and the cost of transporting luggage weighing up to 30 kilograms, as well as the cost of travel of non-working members of his family (husband, wife, minor children actually living with the employee) and the cost of transporting their baggage, paid by the payer of insurance premiums persons working and living in the regions of the Far North and equivalent areas, 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 government, labor contracts and (or) collective agreements. In case of taking a vacation outside the territory of the Russian Federation, the cost of travel or flight of the employee and non-working members of his family (including the cost of transporting luggage weighing up to 30 kilograms), calculated from the place of departure to the checkpoint across the State Border of the Russian Federation, is not subject to insurance premiums. including the international airport where the employee and non-working members of his family undergo border control at the checkpoint across the State Border of the Russian Federation;"; 2) in Article 427: a) paragraph 10 should be stated as follows: "10. The payers specified in subparagraph 11 of paragraph 1 of this article apply the reduced rates of insurance premiums provided for in subparagraph 5 of paragraph 2 of this article for ten years from the date they received the status of a participant in the free economic zone, starting from the 1st day of the month following the month, in which they received such status. The reduced rates of insurance premiums specified in subparagraph 5 of paragraph 2 of this article are applied to participants in a free economic zone that have received such status no later than within three years from the date of creation of the corresponding free economic zone. For payers who have lost the status of a participant in a free economic zone, the reduced rates of insurance premiums provided for in subparagraph 5 of paragraph 2 of this article do not apply from the 1st day of the month following the month in which they lost such status."; b) add paragraph 10.1 reads as follows: "10.1. The payers specified in subparagraphs 12 and 13 of paragraph 1 of this article apply the reduced rates of insurance premiums provided for in subparagraph 5 of paragraph 2 of this article for ten years from the date they received the status of a resident of the territory of rapid socio-economic development or the status of a resident of the free port of Vladivostok starting from the 1st day of the month following the month in which they received the corresponding status. Reduced rates of insurance premiums are applied by payers exclusively in relation to the base for calculating insurance premiums determined in relation to individuals employed in new jobs. For the purposes of this paragraph, a new workplace is understood to be a place created for the first time by a resident of the territory of rapid socio-economic development or a resident of the free port of Vladivostok in the execution of an agreement on the implementation of activities concluded in accordance with Federal Law of December 29, 2014 N 473-FZ “On Territories” rapid socio-economic development in the Russian Federation" or Federal Law of July 13, 2015 N 212-FZ "On the Free Port of Vladivostok" (hereinafter in this paragraph - the agreement on the implementation of activities). In this case, an individual employed in a new workplace is recognized as a person who has entered into an employment contract with a resident of the territory of rapid socio-economic development or a resident of the free port of Vladivostok and whose labor duties are directly related to the implementation of the agreement on the implementation of activities, including the operation of facilities fixed assets created as a result of the execution of an agreement on the implementation of activities. The federal executive body that, in accordance with the Federal Law of July 13, 2015 N 212-FZ "On the Free Port of Vladivostok", maintains the register of residents of the free port of Vladivostok, an organization recognized as a management company in accordance with the Federal Law of December 29, 2014 N 473 -FZ "On territories of rapid socio-economic development in the Russian Federation", a federal executive body authorized by the Government of the Russian Federation in accordance with Part 6 of Article 34 of the Federal Law of December 29, 2014 N 473-FZ "On territories of rapid socio-economic development" in the Russian Federation", submit to the tax authorities in the manner determined by the agreement on information exchange, information about the receipt and loss by the payer of insurance premiums of the status of a resident of a territory of rapid socio-economic development or the status of a resident of the free port of Vladivostok, as well as information about changes in the list of jobs payer related to new jobs. For payers who have lost the status of a resident of the territory of rapid socio-economic development or the status of a resident of the free port of Vladivostok, the reduced rates of insurance premiums provided for in subparagraph 5 of paragraph 2 of this article do not apply from the 1st day of the month following the month in which they lost corresponding status.

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

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

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

Until 2010, a unified social tax was established in Russia. After 01/01/2010, instead of paying such a tax, mandatory contributions to state funds were introduced: Pension, social insurance, compulsory health insurance. Contributions are regulated by Federal Law No. 212-FZ of July 24, 2009, and contributions to the Pension Fund are also regulated by Law No. 167-FZ of December 15, 2001.

Who makes contributions to the Pension Fund and when?

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

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

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

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

Amount of contributions to the Pension Fund

Let’s immediately make a reservation that, unlike personal income tax, which is calculated based on the employee’s salary, bonuses, and regional coefficient, insurance contributions are not included in wages.

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

That is, the employee receives wages minus personal income tax. And in the Pension Fund of Russia, the payer also pays based on income, but does not withhold this amount directly from the salary.

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

Organizations under the simplified taxation system will pay 20%, like individual entrepreneurs, for each employee.

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

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

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

How to check the amount of contributions to the Pension Fund

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

Pension contributions generated on an individual personal account can be found out through the government services portal, order a certificate on the Pension Fund website, or by contacting the Pension Fund in person at your place of residence. You must have SNILS and a passport with you. Another person can find out information only if they have the appropriate power of attorney.

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