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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

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RUSSIAN FEDERATION FEDERAL LAW The Russian Federation Pension Fund, Social Insurance Fund of the Russian Federation, State Fund Employment of the population of the Russian Federation and the mandatory medical insurance funds for 1997 adopted by the State Duma on 25 December 1996 approved by the Federation Council on 22 January 1997 (B the wording of the Federal Law of 08.01.98 N 9-FZ Article 1. To set in 1997 the rates of insurance contributions to the Pension Fund of the Russian Federation: (a) for employers-organizations-28 per cent; for employers ' organizations engaged in the production of agricultural products, 20.6 per cent of benefits paid to employees on all grounds, irrespective of sources of funding, including fees for civil contracts, the subject of which is the performance of the work and the provision of services, as well as author's treaties; (In the wording of the Federal of Act No. N 9-FZ ) b) for individual entrepreneurs, including foreign citizens, private detectives dealing with notaries ' private practice, as well as for peasant (farm), [ [ family]], [ [ family]] s The indigenous communities of the North that are engaged in traditional economic activities are 20.6 per cent of their income. (...) (...) N 9-FZ) These categories of payers who employ wage workers, that is, employers (other than peasant (farm) workers), pay insurance contributions to the Pension Fund of the Russian Federation in the amount of 28 per cent of the payments made in favour of employees on all grounds, including remuneration under civil contracts, the object of which is the performance of the works and the provision of services, as well as on the basis of copyright contracts; in) for lawyers, in the amount of class="ed"> 20.6% of payments that are assessed in favor of lawyers; (In the wording of Federal Law of 08.01.98) N 9-FZ ) g) for citizens employed by employees, including on the basis of civil and legal instruments, the subject of which is the performance of work and services, of 28 per cent of the accrued benefits of employee benefits; y) for citizens (natural persons) who work under employment contracts, as well as those who are paid under civil law contracts, the subject of which is the performance of the works and Provision of services, as well as author's treaties, in the amount of 1 per cent of payments, that are assessed in favour of the said citizens on all grounds, irrespective of the sources of funding. (...) (...) N 9-FZ) Article 2. The assessment and payment of insurance contributions to the Pension Fund of the Russian Federation set out in paragraphs "b" and "in" article 1 of this Federal Act are made: individual Businessmen, including foreign citizens, as well as private investigators engaged in private practice by notaries, private auditors-from the amount of income received less the expenses related to its withdrawal or from the amount of income, based on patent value; peasant (farm) of the small indigenous minorities of the North, which are engaged in traditional economic activities, in the manner determined by the Government of the Russian Federation; for lawyers by bar associations. The Russian Federation shall pay insurance premiums to the Pension Fund of the Russian Federation in accordance with the procedure provided for by employers. The calculation of the employee's benefit is made by the employer or by another paid service or by a person. The Government of the Russian Federation determines the types of payments for which no insurance contribution is made to the Pension Fund of the Russian Federation. Article 3. The payment of insurance contributions to the Pension Fund of the Russian Federation shall exempt public organizations of persons with disabilities and pensioners, as well as enterprises, institutions and organizations, whose authorized capital is entirely composed of the contributions of the public. Organizations of persons with disabilities and pensioners and the number of persons with disabilities at least 50 per cent of the total workforce, including enterprises, institutions and organizations with the benefits to be converted to 1 July 1999 in accordance with the legislation of the Russian Federation. If the number of persons with disabilities is less than 50 per cent of the total number of employed persons, the exemption from insurance contributions to the Pension Fund of the Russian Federation is applied to the benefit payments Disabled persons and pensioners, irrespective of sources of funding. Article 4. OF THE PRESIDENT OF THE RUSSIAN FEDERATION Federations and mandatory health insurance funds in force in 1996. Article 5. This Federal Act shall enter into force on 1 January 1997. President of the Russian Federation B. Yeltsin Moscow, Kremlin 5 February 1997 N 26-FZ