The transfer of insurance contributions to extra-budgetary funds is the prerogative of the employer, who does this for the benefit of employees. These funds in the future allow you to cover various social needs of workers.
Instructions
Step 1
Compulsory insurance contributions include payments to the Pension Fund of the Russian Federation, as well as to social and compulsory health insurance funds. Contributions are calculated as a percentage of the total payroll of the organization and are transferred to the appropriate authorities on a monthly basis, no later than the 15th day (when transferring wages). Compulsory insurance premiums must be paid by enterprises, individuals and legal entities engaged in entrepreneurial activity and having a staff of employees. Leaders are required to pay contributions not only for their subordinates, but also for themselves. Payment details can be obtained from the local or regional branch of the respective fund and from their official websites. It is important not to make a mistake when specifying the twenty-digit budget classification code (BCC) of payment orders when transferring insurance premiums.
Step 2
Contributions to the Pension Fund are transferred in the form of insurance and funded parts. The current amount of deductions for organizations in accordance with the main (OSN) and simplified (STS) taxation systems is 22% of the wages fund. Agricultural producers donate 16% to the Pension Fund. Individuals carrying out entrepreneurial activities, regardless of the taxation system, are required to pay a contribution of 26% for themselves.
Step 3
The insurance premium to the Mandatory Health Insurance Fund for organizations on the simplified taxation system, general taxation system and individual entrepreneurs is 5.1%, for agricultural producers - 2.3%. Pay attention to the information contained in Federal Law No. 212-FZ: Article 58 specifies insurers on the simplified tax system who are exempt from contributions to the MHIF. The payment rates to the FSS are as follows: 2.9% for enterprises on the SPC, 1.9% - on the Unified Agricultural Taxation. All categories of policyholders are required to pay premiums for insurance against industrial accidents.
