To calculate insurance contributions to the pension fund and to generate reports, it is necessary to check the rates for the current year on the Pension Fund website. In 2011, they amount to 26% for pension insurance and 5.1% for medical insurance.
It is necessary
Data on accrued wages, data on employees
Instructions
Step 1
To calculate insurance premiums, you need to check the payroll for each employee. Next, see which of the workers is older than 1967. Only the insurance part of insurance contributions to the Pension Fund is charged on them and amounts to 26% this year. Insurance contributions to the FFOMS and TFOMS are also charged. They are charged at the rate of 3.1% in FFOMS and 2% in TFOMS of all charges.
Step 2
Contributions for employees born in 1967 and younger are charged at different rates.
The insurance part of insurance contributions to the Pension Fund is charged 20%. The accumulative part of insurance contributions to the Pension Fund is charged 6%.
In FFOMS-3, 1%, in TFOMS - 2%.
Step 3
For example, an employee born in 1970 has a salary of 10,000 rubles. Then insurance premiums should be calculated in such amounts.
To the Pension Fund for the insurance part 20% = 2000 rubles.
In the Pension Fund for the funded part 6% = 600 rubles.
In TFOMS 2% = 200 rubles.
In FFOMS 3, 15 = 310 rubles.
If the employee is 1960, then the charges will be as follows:
To the Pension Fund for the insurance part 26% = 2600 rubles.
In TFOMS 2% = 200 rubles.
In FFOMS 3, 15 = 310 rubles.
Step 4
Insurance premiums for health insurance are paid to the details of the pension fund. Other KBK only.
It should be noted that the amount of insurance premiums changes every year. In order not to be mistaken, be sure to find out about them at the Pension Fund. Insurance premiums should be calculated and paid every month by the 15th of the last month.
Every quarter, a report is submitted on accrued and paid insurance contributions to the Pension Fund in the form of RSV-1. The report is submitted in 2 copies.
