Contributions to compulsory pension insurance must be made by all legal entities, including foreign ones, that conclude employment contracts with employees. Pension contributions are subdivided into the insurance and funded parts of the pension. They can also be made against a portion of the UST for payment to the federal budget.
Instructions
Step 1
These contributions must be calculated on a monthly basis and payable within 15 days after the end of the month, in a total for all employees in the organization. On a quarterly basis, the organization must submit a report on the accrued and paid contributions for the quarter passed in the form of a completed declaration "Calculation of advance payments of insurance contributions for compulsory pension insurance".
Step 2
When submitting the annual report, it is necessary to provide to the FIU for each employee "Individual information on the length of service, earnings, income and insurance premiums accrued to the FIU of the insured person." And also the annual declaration of insurance premiums for compulsory pension insurance.
Step 3
To calculate pension contributions for each employee, you need to use the following formulas:
Employee's salary since the beginning of the year * Rate of contributions to finance the insurance part of the pension = Monthly payment of pension contributions to finance the insurance part of the labor pension
Step 4
Employee's salary since the beginning of the year * Rate of contributions to finance the funded part of the pension = Monthly payment of pension contributions to finance the funded part of the labor pension
Step 5
Since January 2011, the rates of insurance contributions for compulsory pension insurance have been changed and amount to 26% for persons born in 1966. and older to finance the insurance part of the pension, for persons born in 1967 and younger - 20% for the insurance part of the pension, 6% for the funded one.
