Pension contributions are contributions for compulsory pension insurance. The obligation to pay them rests with the employer. Also, the contributions must be transferred by entrepreneurs for themselves.
It is necessary
- - money;
- - payment order for the payment of tax.
Instructions
Step 1
Initially, you need to calculate the amount of contributions to be paid. If we are talking about pension contributions for employees, then you need to multiply the amount of salary and other remuneration of an employee working under an employment contract by the rate of insurance premiums. In general, it is 22% of an employee's income, but some companies have tax breaks. We are talking specifically about the accrued salary. Those. even if the employee receives a salary for August in September, he must pay insurance premiums from the amount accrued in August. The insurance premiums that must be paid for contractors who provide services or perform work under civil law contracts are calculated in a similar way.
Step 2
If the employee's salary during the year exceeds the mark of 624 thousand rubles, then insurance premiums are calculated at the rate of 10% of the income received. It is worth clarifying the maximum salary for calculating insurance premiums for the current year, because it is reviewed annually.
Step 3
Next, you need to fill out a payment order for the payment of tax. Under the new rules, insurance contributions to the PFR are paid by a single payment without dividing them into the insurance and funded parts of the pension. The FIU must now divide the funds itself into two parts for those who decide to keep the funded component. Although in 2014 all pension payments will go to the insurance part. The KBK for payment of tax for employees in 2014 is uniform - 392 1 02 02010 06 1000 160. Also, to fill out a payment order, it is necessary to clarify the details of the regional branch of the UPFR (they can be found on the official website of the PFR or directly from the department's specialists). You will need to indicate the registration number of the employing company, which is issued during registration, as well as the data of the company or individual entrepreneur - TIN, KPP.
Step 4
The procedure for paying pension contributions for individual entrepreneurs differs from that established for employees. They are paid during the year in a fixed amount (in 2014 it is 20,728 rubles) + 1% of the proceeds over 300 thousand rubles. The surcharge for exceeding the profit of the established amount must be made before April 1 following the current year. Its size cannot exceed 142,027 thousand rubles. KBK for payment of fixed contributions for individual entrepreneurs 392 1 02 02 140 06 1000 160.
Step 5
You can pay tax at any branch of Sberbank, or by submitting a printed payment order to the bank where you have a current account. The most convenient way is to pay tax remotely via Internet Banking. For employees, you need to pay contributions monthly - until the 15th day of the month following the wage. Fines and penalties will be charged for delays. For individual entrepreneurs, payments can be made quarterly, dividing the fixed amount of contributions into 4 parts, or once a year. No sanctions are provided in this case.
