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 Year 2000

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 2000 год

Read the untranslated law here: http://pravo.gov.ru/proxy/ips/?doc_itself=&infostr=x&backlink=1&fulltext=1&nd=102062965

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 2000 passed by the State Duma on October 27, 1999 the year approved by the Federation Council November 11, 1999 year Article 1. Install the year 2000 insurance contribution rates to 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 percent of payments in cash and/or in-kind contributions, assessed in favor of employees on all bases irrespective of funding sources, including remuneration paid to employees and other individuals, except for individual businessmen, on agreements civil legislation, the subject of which is the implementation of works and provision of services, as well as on copyright treaties;
employers organizations employing members of the flight of civil aircraft crews, beyond the first subparagraph of this paragraph, a fare additional fare of $14 per cent of payments accrued in favor of members of the flight of civil aircraft crews on all bases irrespective of funding sources, including remuneration agreements civil legislation, the subject of which is the implementation of works and provision of services. Establish that the insurance premiums by an additional rate for employers organizations employing members of flight crews in civil aviation, shall be considered as paid only upon payment in full of the premiums for the basic rate for the reporting period and the absence of arrears on insurance contributions for prior periods;
b) for individual entrepreneurs, including foreign citizens, persons without citizenship residing in the territory of the Russian Federation, private investigators and private practice, notaries-at a rate of 20.6 per cent of income from business or other activities after deduction of expenses associated with its extraction;
for individual entrepreneurs, applying the simplified system of taxation, at a rate of 20.6 per cent of income, determined on the basis of patent value.
Individual entrepreneurs, including foreign citizens, stateless persons residing on the territory of the Russian Federation, private detectives and engaged in private practice, engaged in employment under an employment contract or paying remuneration to agreements civil legislation, the subject of which is the implementation of works and provision of services, as well as on copyright contracts, pay insurance premiums to the Pension Fund of the Russian Federation at the rate of 28 per cent of payments in cash and (or) kind accrued in favor of employees or other individuals, except for individual entrepreneurs, on all grounds irrespective of funding sources;
in) for generic, family communities of small indigenous minorities of the North, engaged in traditional industries of farming and peasant (farm) holdings at a rate of 20.6 per cent payout in cash and/or in-kind contributions accrued in favor of generic, family members of communities of small indigenous minorities of the North, engaged in traditional industries of farming and peasant (farm) holdings on all bases irrespective of funding sources.
Generic, family communities of small indigenous minorities of the North, engaged in traditional industries of farming, peasant (prіvate) farms engaged in employment under an employment contract or paying remuneration to agreements civil legislation, the subject of which is the implementation of works and provision of services, pay insurance premiums to the Pension Fund of the Russian Federation amounting to 20.6 percent of payments in cash and/or in-kind contributions, assessed in favor of employees and other individuals except for individual entrepreneurs, on all grounds irrespective of funding sources;
g) for attorneys-20.6 per cent of payments accrued in favor of lawyers;
d) for citizens (natural persons), carrying out the employment under an employment contract or paying remuneration to agreements civil legislation, the subject of which is the implementation of works and provision of services, as well as on copyright contracts at a rate of 28 per cent of payments in cash and/or in-kind contributions, assessed in favor of employees and other individuals, except for individual entrepreneurs, on all grounds irrespective of funding sources;

(e)) for citizens (natural persons), working under labour contracts or receiving remuneration agreements civil legislation, the subject of which is the implementation of works and provision of 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.
Article 2. Install the year 2000 rate of insurance contributions to the social insurance fund of the Russian Federation for employers organizations and citizens (natural persons), carrying out the employment under an employment contract, at a rate of 5.4 per cent of payments in cash and/or in-kind contributions, assessed in favor of employees on all bases irrespective of funding sources.
Article 3. Install the year 2000 rate of insurance premiums in the State Employment Fund of the Russian Federation for employers organizations amounting to 1.5 per cent of payments in cash and/or in-kind contributions, assessed in favor of employees on all bases irrespective of funding sources, including remuneration agreements civil legislation, the subject of which is the implementation of works and provision of services.
Article 4. Set in the year 2000 for the categories of taxpayers and taxable base for the calculation of insurance premiums referred to in paragraphs "a"-"d" article 1 hereof, the rate of insurance contributions for compulsory health insurance in the amount of 3.6 per cent (0.2 per cent in the Federal compulsory medical insurance fund).
Save in 2000 year, the conditions and procedure for the payment of insurance contributions for compulsory health insurance in force in 1999 year.
Article 5. Payers 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 compulsory medical insurance in accordance with this federal law, have switched to paying tax on imputed income for certain types of activities, in accordance with the Federal law "on tax on imputed income for certain kinds of activities", pay insurance premiums at rates and in accordance with the procedure that set specified by federal law.
Article 6. From paying 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 statutory health insurance funds are exempt: (a)) of the Organization of any organizational and legal forms in instalments, assessed on all bases irrespective of funding sources, including remuneration agreements civil legislation, the subject of which is the implementation of works and provision of services, in favor of employees with disabilities (I) Groups II and III, and receiving a disability pension under the legislation of the Russian Federation;
b) Russian public organizations of persons with disabilities (including created as unions of public organizations of invalids), which disabled persons and their legal representatives (parents, adoptive parents, guardian, trustee) account for at least 80 per cent of their regional and territorial organization, as well as of the Organization (if the number of disabled persons among their employees is not less than 50 per cent, and their share in the Fund of pay is not less than 25 per cent) authorized capital, which consists entirely of deposits of these public organizations and sole owner of the property which are referred to public organization;
individual entrepreneurs), including foreign citizens, stateless persons residing on the territory of the Russian Federation, private detectives and engaged in private practice, notaries, lawyers, invalids of I, II and III groups and receiving a disability pension under the legislation of the Russian Federation, part of the proceeds of their activities.
Article 7. The President of the Russian Federation and to entrust the Government of the Russian Federation to bring its normative acts in compliance with this federal law.
Article 8. This federal law shall enter into force on the day of its official publication.
The President of the Russian Federation, b. Yeltsin, Kremlin, Moscow, N November 20, 1999 197-FZ