Obligatory insurance contributions to extra-budgetary funds are paid by the employer in favor of hired workers. The amount of contributions is determined as a percentage of the wage fund. From these deductions, labor pensions are paid, sick leaves are partially paid.
Instructions
Step 1
Compulsory insurance contributions include payments to the Pension Fund of the Russian Federation, the Social Insurance Fund and the Compulsory Medical Insurance Fund. All these deductions are calculated as a percentage of the payroll fund (payroll) and are transferred by the employer on the due date for the payment of wages, but no later than the 15th day of each month.
Step 2
The payers of compulsory insurance contributions are enterprises (except those working on imputed income), individual entrepreneurs and individuals in the event that they pay wages to employees. Entrepreneurs also pay insurance premiums for themselves
Step 3
Contributions to the Pension Fund are transferred by two payment orders - separate insurance and funded parts. The amount of deductions for organizations on the main (OSN) and simplified (STS) taxation system for 2012 is 22% of the payroll. For agricultural producers at the Unified Agricultural Tax, the contribution to the Pension Fund is 16%. Entrepreneurs in any taxation system pay for themselves a pension insurance contribution of 26%.
Step 4
Legal entities on the simplified tax system listed in Clause 8, Part 1, Article 58 of Federal Law N 212-FZ of July 24, 2009, as well as individual entrepreneurs are exempt from contributions for compulsory social insurance. The rate of payment to the FSS for organizations on the OSN -2.9%, on the Unified agricultural tax -1.9% of the payroll. All categories of policyholders pay contributions to the FSS for insurance against industrial accidents.
Step 5
The size of the compulsory insurance contribution to the Mandatory Health Insurance Fund is 5.1% for organizations on the OSN, STS and IE, and 2.3% for agricultural producers on the Unified Agricultural Benefits. Insurers on the simplified tax system related to the list of Clause 8, Part 1, Article 58 of Federal Law N 212-FZ of July 24, 2009 are exempt from paying contributions to the MHIF.
Step 6
In payment orders for transfers of insurance premiums, it is important to correctly indicate the twenty-digit budget classification code (BCC) for correct crediting of the payment.
