Tariffs Of Insurance Contributions Into The Pension Fund Of The Russian Federation, The Social Insurance Fund Of The Russian Federation, The State Employment Fund Of The Russian Federation And In The Compulsory Health Insurance Funds In 1996 Year

Original Language Title: О тарифах страховых взносов в Пенсионный фонд Российской Федерации, Фонд социального страхования Российской Федерации, Государственный фонд занятости населения Российской Федерации и в фонды обязательного медицинского страхования на 1996 год

Read the untranslated law here: http://pravo.gov.ru/proxy/ips/?doc_itself=&infostr=x&backlink=1&fulltext=1&nd=102038789

RUSSIAN FEDERATION FEDERAL LAW on tariffs of insurance contributions into the Pension Fund of the Russian Federation, the social insurance fund of the Russian Federation, the State Employment Fund of the Russian Federation and in the mandatory health insurance funds for the 1996 year, passed by the State Duma November 22, 1995 year approved by the Federation Council December 9, 1995 year Article 1. Set in the year 1996 the rates of premiums in the Pension Fund of the Russian Federation: for employers-organizations-at a rate of 28 per cent; employers organizations engaged in agricultural production, equivalent to 20.6 per cent of payments accrued to workers in the form of pay on all grounds, including the execution of contracts and orders;
for individual entrepreneurs, including heads of peasant (farm) holdings, generic, family communities of small indigenous minorities of the North, engaged in traditional industries of farming, as well as foreign citizens, private investigators, private security guards, private practice, notaries, lawyers, auditors, at the rate of 5 per cent of the revenue generated from their activities. Specified categories of payers, using in its work activities of employees, pay insurance premiums to the Pension Fund of the Russian Federation at the rate of 28 per cent of these payments;
for citizens, employing employees in the personal sector, equivalent to 28 per cent of these payments;
for employees at a rate of 1 per cent of these payments.
Calculation of premiums is made by an employer in relation to payments, accrued to the employee, regardless of their sources of financing. Types of payments which have not accrued insurance premiums to the Pension Fund of the Russian Federation, the Government of the Russian Federation.
Article 2. Set in the year 1996 rate of insurance contributions to the social insurance fund of the Russian Federation for employers, organizations and citizens, employing employees in the personal sector, amounting to 5.4 per cent in relation to the wage accrued on all grounds.
Article 3. Set in the year 1996 the rates of premiums in the State Employment Fund of the Russian Federation for employers organizations at a rate of 1.5 per cent; in compulsory medical insurance-at a rate of 3.6 per cent (0.2 per cent in the Federal compulsory medical insurance fund) to pay accrued on all grounds, including the execution of contracts and orders.
Article 4. Save in 1996 year for enterprises, institutions and organizations, their conditions for exemption from payment of premiums to the Pension Fund of the Russian Federation, the social insurance fund of the Russian Federation, the State Employment Fund of the Russian Federation and in compulsory medical insurance in force in the year 1995.
Article 5. This federal law shall enter into force on January 1, 1996 year.
Russian President Boris Yeltsin in Moscow, the Kremlin December 21, 1995, N 207-FZ