In 2015, a number of innovations come into force regarding the payment of insurance premiums to the FIU. The most important are the changes in the assessment of contributions for a number of payments and in the relationship with the fund.
Imposition of pension contributions on all payments of employers to foreigners
Starting from 2015, it will become less profitable to attract foreigners to temporary work. Now all payments to them will be subject to pension contributions. Previously - only with a long-term employment relationship for a period of more than 6 months and with an open-ended employment contract.
Dismissal compensation is now contributory
This is relevant if the amount of compensation upon dismissal exceeds three times the average monthly salary or six times for those working in the Far North. Previously, only compensations for unpaid leave were subject to insurance premiums.
Premiums are not rounded off again
The rule, according to which insurance premiums were to be rounded to full rubles, existed for only a year. Since 2015, all payments must again be made in rubles and kopecks.
Ability to re-credit contributions within the fund
If earlier it was possible to set off the overpayment only within the framework of one budget of the fund (KBK), now it is within the limits of the entire fund. For example, in the event of an overpayment of contributions to the MHIF, it can be used against forthcoming payments to the insurance part of the pension.
Expansion of powers in the verification of policyholders
Now the FIU can get information on movements and the balance on the bank account of an entrepreneur or company. Previously, this information was a commercial secret. Also, the fund has legal grounds to extend the time for checking entrepreneurs from 4 to 6 months.
