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 1997 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 1997 год

Read the untranslated law here: http://pravo.gov.ru/proxy/ips/?doc_itself=&infostr=x&backlink=1&fulltext=1&nd=102045539

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 year 1997 the State Duma Adopted December 25, 1996 year approved by the Federation Council of the year January 22, 1997 (as amended by the Federal law of 08.01.98 N 9-FZ), Article 1. Set in the year 1997 the rates of premiums in the Pension Fund of the Russian Federation: a) 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 in favor of workers on all bases irrespective of funding sources, including remuneration agreements civil legislation, the subject of which are carrying out works and rendering services, as well as on copyright treaties; (As amended by the Federal law of 08.01.98 N 9-FZ) b) for individual entrepreneurs, including foreign citizens, private investigators, private practice, notaries, as well as for peasant (individual) farms, generic, family communities of small indigenous minorities of the North, engaged in traditional industries of farming, equivalent to 20.6 per cent of the income from their activities. (As amended by the Federal law of 08.01.98 N 9-FZ) Specified categories of payers, using their work activities of employees, there are employers (with the exception of peasant (individual) farms), pay insurance premiums to the Pension Fund of the Russian Federation at the rate of 28 per cent of payments accrued in favor of workers on all grounds, including remuneration agreements civil legislation, the subject of which are carrying out works and rendering services as well as on copyright treaties;
in) for attorneys-20.6 per cent of payments accrued in favor of lawyers; (As amended by the Federal law of 08.01.98 N 9-FZ) g) for citizens, employing salaried workers, including on the basis of agreements civil legislation, the subject of which are carrying out works and rendering services, at a rate of 28 per cent of the assessed in favor of employees;
d) for citizens (natural persons) working on employment contracts, as well as receiving remuneration agreements civil legislation, the subject of which are carrying out works and rendering services, as well as on copyright contracts, equivalent to 1 per cent of payments accrued in favor of these citizens on all bases irrespective of funding sources. (As amended by the Federal law of 08.01.98 N 9-FZ), Article 2. Calculation and payment of premiums to the Pension Fund of the Russian Federation established the points "b" and "b" of article 1 hereof shall be made: individual entrepreneurs, including foreign nationals, as well as private detectives, private practitioners notaries, individual Auditors-the amount of income earned after deducting the costs associated with retrieving it, either the amount of income determined on the basis of the cost of the patent;
peasant (farmers ') farms, generic, family communities of small indigenous minorities of the North, working in traditional industries of farming, in accordance with the procedure determined by the Government of the Russian Federation;
for lawyers-bar associations.
Taxpayers specified in paragraph "d" of article 1 hereof categories paying insurance contributions into the Pension Fund of the Russian Federation shall be made in the manner provided for employers.
Calculation of premiums payments accrued in favour of the employee, the employer shall be made or other paid work or provided a service person.
Types of payments which have not accrued insurance premiums to the Pension Fund of the Russian Federation, the Government of the Russian Federation.
Article 3. From paying insurance contributions into the Pension Fund of the Russian Federation to exempt public organizations of invalids and pensioners, as well as enterprises, institutions and organizations, authorized capital of which consists entirely of deposits of public organizations of invalids and pensioners and persons with disabilities for the workforce which is not less than 50 per cent of the total number of employees, including enterprises, institutions and organizations endowed with these benefits and to be converted to July 1, 1999, in accordance with the legislation of the Russian Federation.
If the number of employed persons with disabilities is less than 50 per cent of the total number of employees, exemption from insurance contributions into the Pension Fund of the Russian Federation applies in part payment, accrued in favour of persons with disabilities and seniors regardless of funding sources.
Article 4. Save in 1997 year for enterprises, institutions and organizations of order, size, conditions of payment and conditions for exemption from the payment of insurance contributions to the social insurance fund of the Russian Federation, the State Employment Fund of the Russian Federation and compulsory medical insurance in force in 1996 year.
Article 5. This federal law shall enter into force on January 1, 1997 year.
The President of the Russian Federation, b. Yeltsin, Kremlin, Moscow, N 26 February 5, 1997-FZ