Starting from January 1, 2011, enterprises pay pension insurance contributions at new rates, which are determined by amendments to Federal Law No. 212-FZ of July 24, 2009 and Federal Law No. 272-FZ adopted on October 16, 2010. Thus, the indexation of the base for calculating insurance contributions to the Pension Fund was carried out, and the maximum annual income of an individual was increased to 463 thousand rubles. The new tariffs and rules have led to a number of mistakes made by accountants.
It is necessary
- - reporting in the 4-FSS form;
- - calculator.
Instructions
Step 1
Calculate your pension insurance premiums. In 2011, the total premium rate was 34%. At the same time, 26% are to be paid to the Pension Fund of the Russian Federation, 2.9% - to the Social Insurance Fund of the Russian Federation, 3, 1% and 2% are paid to the Federal and territorial compulsory health insurance fund. Insurance premiums are calculated monthly.
Step 2
Submit reports to the department of the Social Insurance Fund and the Pension Fund of the Russian Federation in accordance with the 4-FSS form no later than the 15th day of the next month after the expired tax period. If on the last day of the term there is a non-working holiday or day off, then reports can be submitted before the next following working day.
Step 3
Submit with the reporting details of each insured person employed by the company. This process is established by Federal Law No. 27-FZ of April 1, 1996. Enterprises with more than 50 employees as of January 1, 2011 can and should submit reports electronically. To do this, you need to issue an electronic digital signature at the Pension Fund branch or through the official website
Step 4
Pay your pension insurance premiums no later than the 15th day of the next month after the expired month in which the monthly mandatory payment was charged. Insurance premiums must be paid for each type of insurance by separate settlement documents indicating the corresponding codes of budget classification and accounts of the Federal Treasury. If the payer of pension insurance contributions does not have a bank account, he can make the payment through the cashier of the local administration or through the organization of the federal postal service.
Step 5
Prepare and submit to the Pension Fund updated reports if there was an error in the calculation of insurance premiums. If an underpayment was made, then it is necessary to pay off the arrears as soon as possible and pay the penalties calculated for this time. If the company has made an overpayment, then submit an application to the Pension Fund for a refund or offset the difference against future payments.
