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 1999

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 1999 год

Read the untranslated law here: http://pravo.gov.ru/proxy/ips/?doc_itself=&infostr=x&backlink=1&fulltext=1&nd=102057462

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 1999 passed by the State Duma December 18, 1998 the year approved by the Federation Council of the year December 24, 1998 (as amended by the Federal Act of 25/10/99 N 189-FZ), Article 1. Set in the year 1999 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 percent 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, as well as on copyright treaties;
b) for individual entrepreneurs, including foreign citizens, persons without citizenship residing in the territory of the Russian Federation, as well as for private investigators, private practice, notaries, generic, family communities of small indigenous minorities of the North, engaged in traditional industries of farming, peasant (farmers ') holdings 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 investigators 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 workers 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, as well as on copyright contracts, 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 on all bases irrespective of funding sources;
in) for attorneys-20.6 per cent of payments accrued in favor of lawyers;
g) 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 on all bases irrespective of funding sources;
d) for citizens (natural persons) working on employment contracts, as well as 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 1-1. Set in the year 1999 in excess under paragraph "a" of article 1 hereof the additional charge to the Pension Fund of the Russian Federation for employers organizations employing members of flight crews in civil aviation, at a rate 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 are carrying out works and rendering services. These funds are accumulated in a separate account Pension Fund of the Russian Federation to monitor their target use. (Article supplemented by federal law from 25/10/99 N 189-FZ), Article 2. Set in the year 1999 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. Set in the year 1999 tariff of 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 1999 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 1999 year, the conditions and procedure for the payment of insurance contributions for compulsory health insurance in force in 1998 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 investigators engaged in the private practice of notaries, lawyers with disabilities I, II and III groups and receiving a disability pension under the legislation of the Russian Federation.
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 January 4, 1999 N 1-FZ