Contributions to ffoms. Rates of insurance premiums (tariffs) in IFNS Execution of the IFMS budget for the year
Article 1. Basic characteristics of the budget Federal Fund compulsory health insurance for 2016
Approve the main characteristics of the budget of the Federal Compulsory Medical Insurance Fund (hereinafter referred to as the Fund) for 2016:
1) the projected total volume of the Fund's budget revenues in the amount of 1,661,679,668.5 thousand rubles, including through interbudgetary transfers received from federal budget in the amount of 25,441,000.0 thousand rubles;
2) the total amount of expenditures of the Fund's budget in the amount of 1,688,462,206.3 thousand rubles, including interbudgetary transfers transferred to the federal budget in the amount of 187,932,622.2 thousand rubles and the budget of the Social Insurance Fund Russian Federation in the amount of 18,754,011.0 thousand rubles;
3) the amount of the Fund's budget deficit in the amount of 26,782,537.8 thousand rubles.
Article 2
1. Approve the list of chief administrators of the Fund's budget revenues in accordance with Appendix 1 to this Federal Law.
2. Approve the list of chief administrators of the Fund's budget deficit financing sources in accordance with Appendix 2 to this Federal Law.
Article 3. Sources of internal financing of the budget deficit of the Fund
Approve the sources of internal financing of the Fund's budget deficit for 2016 in accordance with Appendix 3 to this Federal Law.
Article 4. Budget allocations of the Fund's budget for 2016
Approve distribution budget appropriations of the Fund's budget for 2016 by sections, subsections, target articles and groups of types of expenses of the classification of budget expenses in accordance with Appendix 4 to this Federal Law.
Article 5. Interbudgetary transfers from the budget of the Fund to other budgets budget system Russian Federation
1. Approve the distribution of subventions from the budget of the Fund directed to the budgets territorial funds of compulsory medical insurance for financial support of expenditure obligations of the constituent entities of the Russian Federation and the city of Baikonur arising from the exercise of powers transferred in the field of compulsory medical insurance (hereinafter referred to as subventions) for 2016 in accordance with Appendix 5 to this Federal Law.
2. Establish that the provision of subventions to the budgets of the territorial funds of compulsory medical insurance is carried out monthly after being transferred to in due course to the budget of the Fund from the budget of the subject of the Russian Federation the amount of the monthly insurance premium for mandatory health insurance the unemployed population.
3. Establish that the Fund, in accordance with the procedure established by the Government of the Russian Federation, sends in 2016 in the amount established by Appendix 4 to this Federal Law to the budgets of territorial compulsory medical insurance funds other interbudgetary transfers for additional financial support for the provision of specialized, including high-tech , medical care, included in the basic program of compulsory medical insurance, federal state institutions subordinate to the Ministry of Health of the Russian Federation, the Office of the President of the Russian Federation, the Federal Medical and Biological Agency and the Federal Agency for Scientific Organizations.
4. Establish that the Fund, in accordance with the procedure established by the Government of the Russian Federation, provides the federal budget with other interbudgetary transfers in 2016 in the amount established by Appendix 4 to this Federal Law:
1) for the financial support of the provision of high-tech medical care to citizens of the Russian Federation, not included in the basic program of compulsory medical insurance, by federal state institutions included in the list approved federal body executive power, carrying out the functions of developing and implementing public policy and legal regulation in the field of healthcare;
2) for the provision of subsidies to the budgets of constituent entities of the Russian Federation in order to co-finance expenses arising from the provision of high-tech medical care to citizens of the Russian Federation, not included in the basic program of compulsory medical insurance, by medical organizations included in the list approved by the authorized executive body of the constituent entity of the Russian Federation.
5. Establish that in 2016 from the Fund's budget to the budget of the Social Insurance Fund of the Russian Federation interbudgetary transfers in the amount established by Annex 4 to this Federal Law are sent to pay medical organizations and other organizations that carry out medical activity involved in the implementation of the program state guarantees free provision of medical care to citizens and territorial programs of state guarantees of free provision of medical care to citizens, medical care services provided to women during pregnancy in the amount of 3.0 thousand rubles and medical care provided to women and newborns during childbirth and in the postpartum period , in the amount of 6.0 thousand rubles, respectively, for each woman, for preventive medical examinations of a child registered in the first year of life at the age of up to three months said organization, in the amount of 1.0 thousand rubles for the first six months and in the amount of 1.0 thousand rubles for the second six months, during which preventive medical examinations were carried out, for each child from the moment of his registration, as well as for payment for services for the production and delivery of forms of birth certificates to the territorial bodies of the Social Insurance Fund of the Russian Federation.
6. Establish that in order to implement one-time compensation payments in 2016, other interbudgetary transfers are provided to medical workers from the budget of the Fund to the budgets of territorial compulsory medical insurance funds in the amount established by Appendix 4 to this Federal Law, in the manner and on the conditions established by parts 12 1 -12 5 of Article 51 of the Federal Law of November 29 2010 N 326-FZ "On Compulsory Medical Insurance in the Russian Federation".
7. Establish that in 2016 the transfer of the subsidy for balance provided to the federal budget from the budget of the Fund in the amount established by Appendix 4 to this Federal Law is carried out monthly in accordance with the cash plan for the execution of the Fund's budget after the fulfillment of the Fund's expenditure obligations established by parts 1- 6 of this article and part 1 of article 6 of this Federal Law.
Article 6 individual expenses Fund budget in 2016
1. Establish that, in accordance with paragraph 3 of Article 217 of the Budget Code of the Russian Federation, the basis for making changes in 2016 to the indicators of the consolidated budget schedule of the Fund's budget is the use (redistribution) in accordance with the decisions of the Fund of normalized safety stock Fund, reserved within the limits of budget appropriations, installed by the application 4 to this Federal Law, to increase the budget allocations provided for:
1) for the provision of subventions established by Part 1 of Article 5 of this Federal Law, in accordance with the methodology approved by the Government of the Russian Federation for the distribution of subventions provided from the budget of the Fund to the budgets of territorial compulsory medical insurance funds, taking into account changes in the number of insured persons as of January 1 of the current year;
2) for the fulfillment of other expenditure obligations of the Fund, provided for by this Federal Law, in case of insufficiency of the Fund's budget revenues to financially ensure their fulfillment.
2. Establish that in 2016 the Fund has the right to carry out in accordance with the procedure established by it within the budgetary allocations provided for in Appendix 4 to this Federal Law for the target item of expenditure "Lump-sum social payment for the acquisition or construction of housing within the framework of the main event" Provision of housing certain categories citizens" of the subprogram "Creation of conditions for providing affordable and comfortable housing for citizens of Russia" state program of the Russian Federation "Providing affordable and comfortable housing and utilities Citizens of the Russian Federation" of the "Social Policy" section of the classification of budget expenditures, the provision of a one-time subsidy to the Fund's employees for the purchase of housing.
Article 7
1. The balance of funds as of January 1, 2016, formed in the budget of the Fund as a result of incomplete use of budgetary allocations for the financial provision of programs and activities for the modernization of health care, are directed by the Fund in 2016 for the same purposes.
2. Establish that the funds transferred to the budget of the Fund from the budgets of territorial compulsory medical insurance funds for violation of the conditions established when providing interbudgetary transfers from the budget of the Fund, the source of financial support for which were interbudgetary transfers from the federal budget, are subject to transfer to the federal budget.
3. Set the price appreciation factor medical services to determine the amount of insurance premiums for compulsory health insurance of the non-working population in accordance with the Federal Law of November 30, 2011 N 354-FZ "On the amount and procedure for calculating the rate of insurance premium for compulsory health insurance of the non-working population" for 2016 in the amount equal to 1, 0.
President of Russian Federation
V. Putin
Moscow Kremlin
The the federal law with all annexes to it is published on the Official Internet Portal of Legal Information at:
- mandatory pension insurance contributions, in other words, pension;
- contributions to the mandatory health insurance fund. They are charged to a separate CBC, but the PFR oversees their collection until the end of 2016 (part 1 of article 11, paragraph 2 of part 2 of article 17 of the Law of November 29, 2010 No. 326-FZ).
Payment of contributions is the direct responsibility of the employer. For their non-payment or incomplete payment, he is threatened. But in order to pay the correct amount of contributions to the FFOMS, it must first be correctly determined and calculated. To do this, you need to know the rates for calculating contributions to the FFOMS.
Contributions to the FFOMS: what percentage (2016)
In 2016, the majority of insurers calculate contributions to CHI at a rate of 5.1% (clause 3, part 1.1, article 58.2 of the Law of July 24, 2009 No. 212-FZ). Note that there is no base limit for these contributions. Accordingly, no matter how much an employee earns from the beginning of the calendar year, all taxable payments accrued in his favor will need to be deducted to the MHIF.
Who does not pay contributions to the FFOMS
Some insurers are entitled to pay contributions to the FFOMS in 2016 at reduced rates. And there are those lucky ones for whom the rate is set at 0%. That is, they do not have to pay contributions for compulsory health insurance to the FFOMS at all. The tables below list the categories of such insurers.
Contributions to the FFOMS: rate 2016 - 0%
| Category of the insured | |
|---|---|
| Organizations and individual entrepreneurs on the simplified tax system that conduct a privileged type of activity, the income from which is at least 70% of the total income of the simplified (clause 8, part 1, part 1.4,) | 17, 18, 19, 20, etc. |
| Pharmacy organizations, as well as individual entrepreneurs licensed to conduct pharmaceutical activities, for UTII. Reduced contribution rates apply only to employees engaged in pharmaceutical activities (clause 10, part 1, part 3.4, article 58 of the Law of July 24, 2009 No. 212-FZ). | 51.18.1, 51.46.1, 52.31 |
| IP who use patent system taxation - in relation to employees who are engaged in a patent type of activity. For some types of activities, this “benefit” does not apply (clause 14, part 1, part 3.4, article 58 of the Law of July 24, 2009 No. 212-FZ). | 36.1, 74.81, 85.2, 93.01, 93.02, etc. |
| Non-profit organizations on the simplified tax system, except for state ones, conducting activities in the field of social services for citizens, education, healthcare, etc. (clause 11, part 1, part 3.4, article 58 of the Law of July 24, 2009 No. 212-FZ). | 85, 90, 92, etc. |
| Charitable organizations on the simplified tax system (clause 12, part 1, part 3.4, article 58 of the Law of July 24, 2009 No. 212-FZ). | 65.2, 85.32 |
| Payers of contributions making payments and remuneration to crew members of ships registered in the Russian International Register of Ships (with some exceptions) in relation to these payments (clause 9, part 1, part 3.3, article 58 of the Law of July 24, 2009 No. 212-FZ ). | 61 |
| Organizations that have received the status of a participant in the project for the implementation of research, development and commercialization of their results "Skolkovo" (part 1 of article 58.1 of the Law of July 24, 2009 No. 212-FZ) | 73.1 (Part 8, Article 10 of the Law of September 28, 2010 No. 244-FZ) |
Reduced contributions to the MHIF: percentage of deduction 2016 - 4%
| Category of the insured | OKVED codes for types of activities |
|---|---|
| Organizations active in the field information technologies(p. 6 part 1,). | 72 |
| Economic companies and partnerships that are engaged in the implementation of the results of intellectual activity (inventions, utility models, etc.), the rights to which belong to budgetary and autonomous (including scientific) institutions (clause 4, part 1, part 3, art. 58 of the Law of July 24, 2009 No. 212-FZ). | 73 |
| Organizations and individual entrepreneurs that have concluded agreements with the management bodies of special economic zones on the implementation of technical and innovative activities, as well as tourist and recreational activities (clause 5, part 1, part 3, article 58 of the Law of July 24, 2009 No. 212-FZ). | 55.21, 63.3, 91.33, 72.2, 72.3, 72.4 etc. |
Reduced contributions to the MHIF: percentage of deductions 2016 - 0.1%
| Category of the insured | OKVED codes for types of activities |
|---|---|
| Contribution payers who have received the status of a participant in a free economic zone on the territory of the Republic of Crimea and the federal city of Sevastopol (part 1 of article 58.4 of the Law of July 24, 2009 No. 212-FZ) | Any OKVED codes, except for 10, 11, 12, 13, 14, 74.20.2 (part 2 of article 12 of the Law of November 29, 2014 No. 377-FZ) |
| Payers of contributions who have received the status of a resident of the territory of rapid socio-economic development (part 1 of article 58.5 of the Law of July 24, 2009 No. 212-FZ). | The types of activities are established separately for each territory (clause 1, part 2, article 3 of the Law of December 29, 2014 No. 473-FZ). |
| Contribution payers who have received the status of a resident of the free port of Vladivostok (part 1 of article 58.6 of the Law of July 24, 2009 No. 212-FZ) | Any types of activity, except for those prohibited by the decision of the Supervisory Board of the Free Port of Vladivostok (parts 1, 2, article 6 of the Law of July 13, 2015 No. 212-FZ). For example, oil production and natural gas, OKVED code 11.1 |
Since 2015, established two limit values of the base for calculating insurance premiums:An employee of Svetly Put LLC from the beginning 2015 year, a salary in the amount of 680,000 rubles was accrued.
1) for the PFR - 711,000 rubles.
2) for the FSS - 670,000 rubles.
At the same time, he also performed work under a work contract, the amount of remuneration for which amounted to 70,000 rubles.
We will determine the basis for calculating contributions to each fund and the amount of contributions itself. FIU.
Contributions to the PFR at a rate of 30 percent are subject to employee income not exceeding 711,000 rubles.
In excess, that is, from an amount equal to 39,000 rubles. (680,000 + 70,000 - 711,000), contributions must be paid at a rate of 10 percent.
The total will be calculated pension contributions in the amount of 217,200 rubles. (711,000 rubles x 30% + 39,000 rubles x 10%). FFOMS.
Contributions are levied on all payments in favor of employees.
That is, the base for this employee will be 750,000 rubles. (680,000 + 70,000).
The amount of contributions will be equal to 38,250 rubles. (750,000 rubles x 5.1%). FSS.
Payments under a civil law contract are not included in the base of contributions to the FSS.
That is 70,000 rubles. are not subject to fees.
Exceeding the salary limit in the amount of 10,000 rubles is also not subject to contributions. (680,000 - 670,000).
The accrued amount of contributions will be 19,430 rubles. (670,000 rubles x 2.9%). Injury.
Limit for the Social Insurance Fund = 670 thousand rubles. NOT applies to injury contributions
(These contributions are paid from all payments, as before, there are no restrictions for them).
MOSCOW CITIES
On the budget of the Moscow City Compulsory Medical Insurance Fund for 2016
Document as amended by:
(Official website of the Moscow City Duma www.duma.mos.ru, 05/06/2016).
____________________________________________________________________
Article 1
Approve the main characteristics of the budget of the Moscow City Compulsory Medical Insurance Fund (hereinafter referred to as the Fund) for 2016:
1) the total amount of income of the Fund's budget in the amount of 193313145.9 thousand rubles, including through interbudgetary transfers received from the budget of the Federal Compulsory Medical Insurance Fund in the amount of 160117858.2 thousand rubles, the budget of the city of Moscow in the amount of 22487033.0 thousand rubles and the budgets of the territorial compulsory medical insurance funds of other constituent entities of the Russian Federation in the amount of 1,0575,100.0 thousand rubles;
2) the total amount of expenditures of the Fund's budget in the amount of 193313145.9 thousand rubles.
Article 2
1. Approve the list of chief administrators of the Fund's budget revenues in accordance with Annex 1 to this Law.
2. Approve the list of chief administrators of the Fund's budget deficit financing sources in accordance with Annex 2 to this Law.
Article 3
Approve the distribution of budget allocations of the Fund's budget by sections, subsections, target articles and types of expenses of the classification of budget expenditures for 2016 in accordance with Appendix 3 to this Law.
Article 4. Interbudgetary transfers to the budget of the Fund
1. Approve the volume of interbudgetary transfers received from other budgets of the budgetary system of the Russian Federation for 2016 in accordance with Appendix 4 to this Law.
2. Establish that interbudgetary transfers are directed to:
1) from the budget of the Federal Compulsory Medical Insurance Fund for the implementation of the powers of the Russian Federation transferred to the state authorities of the constituent entities of the Russian Federation in the field of compulsory medical insurance;
2) from the budget of the city of Moscow:
a) for additional financial support for the implementation territorial program compulsory medical insurance of the city of Moscow within the framework of the basic program of compulsory medical insurance;
b) to pay for medical care provided to citizens who are not identified and not insured under compulsory medical insurance, for diseases and conditions included in the basic program of compulsory medical insurance, in order to implement the territorial program of state guarantees of free provision of medical care to citizens in the city of Moscow;
c) in the event that the Government of Moscow adopts a regulatory legal act providing for the provision of an interbudgetary transfer for the purposes specified in this act;
(The subparagraph is additionally included from May 6, 2016 by the Law of the City of Moscow dated April 27, 2016 N 19)
3) from the budgets of territorial funds of compulsory medical insurance of other constituent entities of the Russian Federation to pay for medical care provided in the city of Moscow to insured persons under compulsory medical insurance in other constituent entities of the Russian Federation.
Article 5
1. In the process of executing the budget of the Fund, the normalized insurance reserve of the Fund is formed in the amount not exceeding the average monthly amount of the planned receipts of the Fund's funds (excluding funds for the settlements provided for in clause 2 of part 2 of this article) and not exceeding 14,807,813.3 thousand rubles.
2. Establish that the funds of the normalized insurance reserve of the Fund are sent:
1) for additional financial support for the implementation of the territorial program of compulsory medical insurance of the city of Moscow;
2) for payments for medical care provided to insured persons under compulsory medical insurance outside the territory of the subject of the Russian Federation in which the compulsory medical insurance policy was issued;
3) for financial support of activities for the organization of additional professional education medical workers on advanced training programs, as well as on the acquisition and repair of medical equipment.
(Part as amended, entered into force on May 6, 2016 by the Law of the City of Moscow dated April 27, 2016 N 19.
3. As part of the normalized insurance reserve of the Fund, funds may be provided for incentive payments to medical organizations participating in the implementation of the territorial program of compulsory medical insurance of the city of Moscow, for achieving target values for the availability and quality of medical care they provide. The funds of the normalized insurance reserve allocated for the said payments may not exceed 10 percent of the total amount of the Fund's normalized insurance reserve.
Article 6
Establish that, in accordance with paragraph 3 of Article 217 of the Budget Code of the Russian Federation, the basis for making changes to the indicators of the consolidated budget schedule of the Fund's budget is:
1) receipt of income to accounts for accounting of funds of compulsory medical insurance in excess of the amount approved by paragraph 1 of Article 1 of this Law;
2) the receipt of subventions and other interbudgetary transfers with a designated purpose, including their balances not used as of January 1, 2016, in the process of executing the Fund's budget in excess of the amount approved by paragraph 1 of Article 1 of this Law, directed to increase the expenditures of the Fund's budget in in accordance with the purposes of granting subventions and other intergovernmental transfers.
Article 7
1. Approve the total amount of budget allocations for the implementation of the territorial program of compulsory medical insurance in the city of Moscow in the amount of 177,693,759.9 thousand rubles, in excess of which the cost of the approved territorial program of compulsory medical insurance in the city of Moscow cannot be exceeded.
2. Establish that the funds of the Fund's budget are directed to the management of cases of compulsory medical insurance by insurance medical organizations participating in the implementation of the territorial program of compulsory medical insurance of the city of Moscow, in the amount of 1.0 percent of the amount of funds received by insurance medical organizations according to differentiated per capita standards of financial support for compulsory medical insurance.
Mayor of Moscow
S.S. Sobyanin
Annex 1. List of chief administrators
Budget classification code | Name of chief administrator |
|
chief revenue administrator | budget revenues of the Moscow City Compulsory Medical Insurance Fund | budget revenues of the Moscow City Compulsory Medical Insurance Fund |
1 02 02110 09 0000 160 | Insurance premiums for compulsory medical insurance of the non-working population, credited to the budgets of territorial compulsory medical insurance funds (for billing periods expired before January 1, 2012) |
|
1 02 02102 08 1011 160 | Insurance premiums for compulsory medical insurance of the non-working population, credited to the budget of the Federal Compulsory Medical Insurance Fund ( insurance premiums for compulsory medical insurance of the non-working population, received from insurers) |
|
1 02 02102 08 2011 160 | Insurance premiums for compulsory health insurance of the non-working population credited to the budget of the Federal Compulsory Medical Insurance Fund (penalties on insurance premiums for compulsory health insurance of the non-working population received from insurers) |
|
1 02 02102 08 3011 160 | Insurance premiums for compulsory health insurance of the non-working population credited to the budget of the Federal Compulsory Medical Insurance Fund (the amount of monetary penalties (fines) for insurance premiums for compulsory health insurance of the non-working population) |
|
1 11 02072 09 0000 120 | Income from the placement of temporarily free funds of the territorial funds of compulsory medical insurance |
|
1 11 05039 09 0000 120 | Income from the lease of property under the operational management of the territorial funds of compulsory medical insurance |
|
1 11 09049 09 0000 120 | Other income from the use of property under the operational management of the territorial funds of compulsory medical insurance |
|
1 13 01999 09 0000 130 | Other revenues of the budgets of the territorial funds of compulsory medical insurance from the provision of paid services(works) |
|
1 13 02999 09 0000 130 | Other income from compensation of expenses of the budgets of the territorial funds of compulsory medical insurance |
|
1 14 02090 09 0000 410 | Income from the sale of property under the operational management of the territorial compulsory medical insurance funds (in terms of the sale of fixed assets for the said property) |
|
1 14 02090 09 0000 440 | Income from the sale of property under the operational management of the territorial funds of compulsory medical insurance (in terms of the sale inventories for said property) |
|
1 16 20040 09 0000 140 | Monetary penalties (fines) for violation of the legislation of the Russian Federation on state off-budget funds and on specific types of compulsory social insurance, budget legislation (in terms of the budgets of territorial compulsory medical insurance funds) |
|
1 16 21090 09 0000 140 | Monetary penalties (fines) and other amounts collected from persons guilty of crimes, and in compensation for damage to property, credited to the budgets of territorial compulsory medical insurance funds |
|
1 16 23092 09 0000 140 | Income from compensation for damage in the event of other insured events, when the beneficiaries are the recipients of funds from the territorial funds of compulsory medical insurance |
|
1 16 32000 09 0000 140 | Monetary penalties imposed to compensate for damage caused as a result of illegal or misuse of budgetary funds (in terms of territorial compulsory medical insurance funds) |
|
1 16 33090 09 0000 140 | Monetary penalties (fines) for violation of the legislation of the Russian Federation on the contract system in the field of procurement of goods, works, services to meet state and municipal needs, credited to the budgets of territorial compulsory medical insurance funds |
|
1 16 90090 09 0000 140 | Other receipts from monetary penalties (fines) and other amounts indemnification credited to the budgets of territorial compulsory medical insurance funds |
|
1 17 01090 09 0000 180 | Unexplained revenues credited to the budgets of territorial compulsory health insurance funds |
|
1 17 06040 09 0000 180 | Other non-tax revenues to the territorial funds of compulsory medical insurance |
|
2 02 05202 09 0000 151 | Interbudgetary transfers from the budgets of the constituent entities of the Russian Federation transferred to the territorial funds of compulsory medical insurance for additional financial support for the implementation of the territorial program of compulsory medical insurance in terms of the basic program of compulsory medical insurance |
|
2 02 05812 09 0000 151 | Subventions to the budgets of territorial funds of compulsory medical insurance for financial support of the organization of compulsory medical insurance in the territories of the constituent entities of the Russian Federation |
|
2 02 05999 09 0000 151 | Other interbudgetary transfers transferred to the budgets of the territorial funds of compulsory medical insurance |
|
2 02 09029 09 0000 151 | Other gratuitous receipts to the territorial funds of compulsory medical insurance from the budgets of the constituent entities of the Russian Federation |
|
2 08 09000 09 0000 180 | Transfers from the budgets of territorial funds of compulsory medical insurance (to the budgets of territorial funds of compulsory medical insurance) for the purpose of refunding (offsetting) overpaid or overcharged amounts of taxes, fees and other payments, as well as amounts of interest for the late implementation of such a refund and interest accrued on overcharged amounts |
|
2 18 06040 09 0000 151 | Incomes of the budgets of the territorial funds of compulsory medical insurance from the return of the balances of subsidies, subventions and other inter-budget transfers with a special purpose, of previous years |
|
2 19 06024 09 0000 151 | Return of balances of subsidies, subventions and other inter-budgetary transfers for special purposes of previous years from the budgets of territorial compulsory medical insurance funds |
|
2 19 06080 09 0000 151 | Refund of balances of subsidies, subventions and other inter-budgetary transfers for special purposes of previous years to the budget of the Federal Compulsory Medical Insurance Fund from the budgets of territorial compulsory medical insurance funds |
|
Annex 2. List of chief administrators of sources of financing the budget deficit of the Moscow City Compulsory Medical Insurance Fund
Budget classification code | Name of the main source administrator |
|
chief source administrator | sources of financing the budget deficit | financing the budget deficit of the Moscow City Compulsory Medical Insurance Fund and types (subtypes) of sources |
Moscow City Compulsory Medical Insurance Fund |
||
01 05 00 00 00 0000 000 | Change in balances on accounts for accounting for budget funds |
|
01 05 02 01 09 0000 610 | Decrease in other balances Money budgets of territorial funds of obligatory medical insurance |
|
Annex 3. Distribution of budget allocations from the budget of the Moscow City Compulsory Medical Insurance Fund by sections, subsections, target items and types of expenses of the classification of budget expenditures for 2016
Name | Budget classification codes | |||||
(thousand rubles) |
||||||
Moscow City Compulsory Medical Insurance Fund | ||||||
General government issues | ||||||
Other general government issues | ||||||
Expenses for payments to personnel in order to ensure the performance of functions by state (municipal) bodies, state institutions, management bodies of state non-budgetary funds | ||||||
Procurement of goods, works and services to meet state (municipal) needs | ||||||
Other budget allocations | ||||||
healthcare | ||||||
Other health issues | ||||||
Financial support for the organization of compulsory medical insurance in the territory of the constituent entities of the Russian Federation | ||||||
Social security and other payments to the population | ||||||
Intergovernmental transfers | ||||||
Interbudgetary transfers to the budgets of territorial compulsory medical insurance funds | ||||||
Additional financial support for the implementation of the territorial program of compulsory medical insurance of the city of Moscow within the framework of the basic program of compulsory medical insurance | ||||||
Social security and other payments to the population | ||||||
Acquisition of goods, works, services in favor of citizens for the purpose of their social security | ||||||
Financial support for the organization of compulsory medical insurance from other sources | ||||||
Social security and other payments to the population | ||||||
Acquisition of goods, works, services in favor of citizens for the purpose of their social security | ||||||
Payment for medical care provided to citizens who are not identified and not insured under compulsory medical insurance, for diseases and conditions included in the basic program of compulsory medical insurance, in order to implement the territorial program of state guarantees of free provision of medical care to citizens in the city of Moscow | ||||||
Social security and other payments to the population | ||||||
Acquisition of goods, works, services in favor of citizens for the purpose of their social security | ||||||
Appendix 4. Interbudgetary transfers received from other budgets of the budgetary system of the Russian Federation for 2016
Name of interbudgetary transfers | Sum |
Intergovernmental transfers, total | |
including: | |
from the budget of the Federal Compulsory Medical Insurance Fund for: | |
implementation of the powers of the Russian Federation transferred to the state authorities of the constituent entities of the Russian Federation in the field of compulsory medical insurance | |
from the budget of the city of Moscow for: | |
additional financial support for the implementation of the territorial program of compulsory medical insurance of the city of Moscow within the framework of the basic program of compulsory medical insurance | |
payment for medical care provided to citizens who are not identified and not insured under compulsory medical insurance, for diseases and conditions included in the basic program of compulsory medical insurance, in order to implement the territorial program of state guarantees of free provision of medical care to citizens in the city of Moscow | |
from the budgets of territorial compulsory medical insurance funds of other subjects of the Russian Federation for: | |
payment for medical care provided in the city of Moscow to insured persons under compulsory medical insurance in other constituent entities of the Russian Federation |
Revision of the document, taking into account
changes and additions prepared
JSC "Kodeks"
All organizations and individual entrepreneurs - employers are required to pay insurance premiums for their employees. Individual entrepreneurs, both with and without employees, also pay insurance premiums for themselves. Failure to comply with this obligation threatens the insured with a fine.
Our article is about one of the types of insurance premiums - compulsory health insurance premiums. Consider the amount of deductions for various categories of payers, find out who may not pay a premium for medical insurance, and what rates policyholders expect in the new 2017.
Who pays contributions to the FFOMS
Until the end of 2016, the accrual and payment of insurance premiums is regulated by Law No. 212-FZ dated July 24, 2009, and control over MHIF contributions carried out by the FIU. From January 1, 2017, the tax department will supervise insurance premiums, and instead of law No. 212-FZ, a new chapter of the Tax Code of the Russian Federation will begin to operate, the rules of which basically repeat its provisions.
According to Art. 5 of Law No. 212-FZ, the payers of contributions for compulsory health insurance in the FFOMS include:
- employers who pay salaries and other remuneration to individuals. These are legal entities, individual entrepreneurs and individuals who are not individual entrepreneurs. At the same time, contributions to the current tariff are subject to payments to employees under employment contracts and civil law contracts (Article 7 of Law No. 212-FZ).
- Individual entrepreneurs and private practitioners (lawyers, notaries, etc.). These categories of policyholders must pay insurance premiums to the PFR and FFOMS "for themselves" in a fixed amount. The amount of the annual contribution depends on the current minimum wage at the beginning of the year and is equal to 12 times the minimum wage multiplied by the contribution rate to the MHIF (Article 14 of Law No. 212-FZ).
The amount of insurance contributions to the FFOMS
- organizations and individual entrepreneurs whose income for 70% consists of proceeds from privileged activities. The 0% rate is valid until their income "steps over" the limit of 79 million rubles;
- non-profit organizations whose activities are related to social services, education, healthcare, culture and art, mass sports;
- charity organisations.
Also, contributions to the CHI are not paid:
- working on the "imputation" of pharmacies and individual entrepreneurs involved in pharmaceuticals;
- IP on some types of patent, when calculating mandatory medical insurance contributions for employees;
- organizations from the Skolkovo project;
- organizations making payments to the crews of ships registered in the Russian Register in terms of such payments.
Contributions to the FFOMS in 2017
In 2017, the rates of insurance premiums for all categories of insurers will remain at the level of the current 2016. Law No. 212-FZ will become invalid from 01/01/2017, and from that moment Chapter 34 will come into force tax code about insurance premiums.
You can learn more about what the rates for compulsory medical insurance and other types of insurance premiums will be in the new year from the article "