Organizations, individual entrepreneurs and individuals not recognized as individual entrepreneurs who make payments to employees for the performance of work, services under labor contracts, civil law contracts, copyright orders and other remuneration specified in federal legislation are required to transfer insurance contributions to the state budget.
It is necessary
- - federal legislation;
- - documents of employees;
- - documents of the enterprise;
- - personnel documents;
- - accounting documents;
- - calculator.
Instructions
Step 1
In order to determine the amount of insurance contributions that must be paid to state extra-budgetary funds, it is necessary to calculate the database of contributions. The object of taxation of insurance premiums for payers is the amount of payments and other remuneration that are made by enterprises, individual entrepreneurs and individuals who are not recognized as individual entrepreneurs in favor of employees; individuals for the performance of work, services under labor contracts, contracts of a civil nature, author's order; licensing agreements on the granting of the right to use or alienate this right to works of art, literature, science.
Step 2
The tax period for calculating insurance premiums is a calendar year. It is necessary to calculate the base for each individual separately. If the amount of payments, remuneration to an employee has exceeded the amount of 415,000 rubles on an accrual basis from the beginning of the year, then, starting from the month when the base has reached the specified amount, there is no need to transfer insurance premiums for this employee.
Step 3
Federal legislation establishes the maximum value of the base for calculating insurance premiums. It is subject to annual indexation taking into account the growth of average wages in Russia. The size of this value must be rounded to full thousand or discarded if an amount ending in a digit less than 500 rubles is subject to rounding.
Step 4
If an employee works in two or more organizations part-time, then the basis for calculating insurance premiums is calculated only at the main place of work.
Step 5
If an employee works in one company under an employment contract and a civil law contract, then all payments and remunerations should be taken into account to calculate the base for insurance premiums.
Step 6
If a specialist is transferred to another separate division, then the amount for calculating insurance premiums is calculated from the moment of registration of this division.
Step 7
If an enterprise has been reorganized, then the basis for calculating insurance premiums for an individual is calculated from the moment the new organization was created, that is, from the moment of its state registration.
