Each employer is obliged to transfer monthly contributions for employees to the FIU. In 2016, there will be changes in the pension legislation, which must be taken into account when paying contributions.
Rates of insurance contributions to the Pension Fund in 2016
The base rate at which insurance premiums are paid for employees will remain the same in 2016: it will be 22%. At this rate, employers pay contributions to OSNO and who do not have benefits in connection with the application of the simplified tax system. In 2016, benefits for small businesses and certain sectors of the economy remain. In particular, the construction industry, food, textile production, consumer services, etc.
Separately, the employer makes deductions for medicine in the MHIF in the amount of 5.1%. Certain categories of small businesses may not pay these fees.
Traditionally, in 2016, the limit for assessing contributions will change. Until the employee's salary reaches the limit of 796 thousand rubles. deductions to the Pension Fund of the Russian Federation are made at the base rate (maximum 22%). Once the limit is reached, contributions are paid at the rate of 10%. For comparison, in 2015 the limit was set at 711 thousand rubles.
The new cutoff is important not only for employers, but also for those planning maternity leave in 2017. After all, the maximum size of maternity and childcare benefits depends on it.
Changes in the BCF for insurance premiums to the Pension Fund in 2016
In 2016, the BCC for payment of insurance premiums will be changed. The new KBKs will be published on the FIU website in early 2016.
Until 2016, pension contributions were paid per CBC. According to the new rules, accountants will transfer contributions to different CBC: from the maximum base to 796 thousand rubles. (39210202010061100160) and over the limit of 10% (3921 0202010061200160).
The BCC will also change for penalties on insurance premiums paid out of time, penalties on insurance premiums. In the 14-17 categories, it will be necessary to register 2100 instead of 2000. KBK for penalties for 2016: 39210202010062100160.
If the company transfers contributions to the old KBK, the payment will not be counted and it will be necessary to re-transfer the contributions, as well as pay late fees.
