On Introducing Changes And Additions Into The Order Of Payment Of Insurance Contributions By Employers And Citizens To The Pension Fund Of The Russian Federation (Russia)

Original Language Title: О внесении изменений и дополнений в Порядок уплаты страховых взносов работодателями и гражданами в Пенсионный фонд Российской Федерации (России)

Read the untranslated law here: http://pravo.gov.ru/proxy/ips/?doc_itself=&infostr=x&backlink=1&fulltext=1&nd=102063861

Expired-the Federal law from 05.08.2000 N 118-FZ of the RUSSIAN FEDERATION FEDERAL LAW on introducing changes and additions into the order of payment of insurance contributions of employers and citizens to the Pension Fund of the Russian Federation (Russia) adopted by the State Duma of December 1, 1999 the year approved by the Federation Council December 23, 1999 year Article 1. In order to make insurance contributions by employers and citizens to the Pension Fund of the Russian Federation (Russia), approved by the Decree of the Supreme Soviet of the Russian Federation dated December 27, 1991 year 2122 N-I "Questions the Pension Fund of the Russian Federation (Russia)" (records of the RSFSR Congress of people's deputies and the Supreme Soviet of the RSFSR, 1992, N 5, art. 180; Gazette of the Congress of people's deputies of the Russian Federation and the Supreme Soviet of the Russian Federation, 1993, N 8, art. 293; Collection of laws of the Russian Federation, 1997, no. 19, art. 2188), the following changes and additions have been made: 1. in paragraph 2: in the first paragraph, the words "implementing employment under an employment contract," were replaced by the words "implementing employment under an employment agreement (contract), entering into contracts of civil-legal nature, the subject of which are carrying out works and rendering services, copyright treaties";
paragraph 2 should be deleted;
supplement paragraphs second-fifteenth as follows: "the payers of insurance premiums are required to register with the relevant authorities of pension fund of the Russian Federation, and to the completion of the formation of these bodies, authorized the Pension Fund of the Russian Federation in the districts and towns within 30 days: employers from among entities, including international organizations, operating and registered as legal entities on the territory of the Russian Federation in respect of citizens with the right to a State pension in accordance with the law of the Russian Federation on State pensions in the Russian Federation, as well as Bar Association-from the date of State registration of a legal entity according to the place of its location, unless otherwise stipulated by an international treaty of the Russian Federation;
generic, family communities of small indigenous minorities of the North, engaged in traditional industries of farming, from the day of their registration by the State in accordance with the legislation of the Russian Federation;
employers of foreign legal persons, as well as their separate subdivisions, carrying out their activity on the territory of the Russian Federation on citizens having the right to a State pension in accordance with the law of the Russian Federation on State pensions in the Russian Federation "from concluding a labour agreement (contract), the Treaty of civil-legal nature, the subject of which is the implementation of works and provision of services, copyright agreement with individuals entitled to pension benefits in accordance with the pension legislation of the Russian Federation, at the place of residence of such persons;
citizens, who pay premiums to the Pension Fund of the Russian Federation (individual businessmen, private notaries, detectives engaged in private practice and others), from the date of State registration in accordance with the legislation of the Russian Federation or from the date of receipt of licenses (permissions) for the licensed activity or appointment in accordance with the procedure established by the legislation of the Russian Federation, by place of residence (the place where a citizen permanently or primarily lives) and, in the case of their activities elsewhere-at the place of this activity;
citizens engaged in employment under an employment agreement (contract), entering into contracts of civil-law character of individuals, which are the subject of the implementation of works and provision of services, copyright contracts and paying remuneration on these treaties, with the exception of contracts concluded with individual entrepreneurs-from the day of conclusion of the respective contracts by place of residence of those persons;
peasant (prіvate) farms-from the day of their registration by the State at the location.
Banks and other lending institutions offer settlement and other accounts insurance contributions payers with the presentation of the document confirming registration in the bodies of the Pension Fund of the Russian Federation, and to the completion of the formation of these bodies, authorized the Pension Fund of the Russian Federation in the districts and towns as payers of insurance premiums.
The requirement of presentation of payers of insurance contributions to the Bank or other credit institution while opening deposit account document, confirming registration as payers of insurance contributions into the Pension Fund of the Russian Federation, only applies to legal persons and citizens, carrying out business activity without establishment of legal entity.

Insurance contribution payer-legal entity is obliged to report to the relevant bodies of the Pension Fund of the Russian Federation to his registration as an insurance contribution payer: the decision in the manner prescribed by the legislation of the Russian Federation decision on its liquidation or reorganization within three days from the date of adoption of the decision;
to amend its constituent documents in part the order of formation and (or) Elimination of branches and representative offices, location, bank details, and for organizations that have benefits to pay insurance premiums to the Pension Fund of the Russian Federation, part of the changes to the composition of the founders (owners), the conditions and the procedure for admission to members of the nonprofit organization within five days from the date of any change.
about the created child or dependent economic society no later than one month from the date of its State registration, and for branches and representative offices-from the day of making corresponding amendments in the constituent documents of a legal entity that created them;
about all public (private) bank accounts (settlement (current) budget, deposit, credit, monetary and other) organization within five days from the day of their opening (closing) in banks and other credit organizations. ".
2. paragraph 4 shall be amended as follows: "4. Payers of insurance contributions-employers, except for employers, which have different order and terms of payment in accordance with this procedure, shall pay premiums while simultaneously obtaining (enumeration) of banks and other credit organizations of funds intended for the implementation of payments in favour of workers, including one-time and advances on all grounds. The final calculation of the payments to the Pension Fund of the Russian Federation shall be made not later than the 15th day of the month following the month for which the assessed contributions. In the same way, employers are and keep compulsory insurance contributions of employees, including pensioners.
3. Add the following paragraphs 4.1-4.8 as follows: 2.5. Lawyers for insurance contributions into the Pension Fund of the Russian Federation to pay Bar Association no later than 15th day of the month following the month of charging payments to lawyers.
4.2. employers who do not have accounts in banks and other credit organizations, as well as employers, generating payments in favor of employees on all grounds in cash (amounts of revenue from sales of goods, performance of works and provision of services, circulating money in the cashier or other cash) or otherwise, shall pay premiums in the days of actual salary (advance), but not later than the 15th of the month following the month for which the assessed contributions.
4.3. employers who, owing to the working conditions established in accordance with the legislation of the Russian Federation paid for work on the final results of the work, pay insurance premiums to the Pension Fund of the Russian Federation with advance payments on compensation of employees on all bases irrespective of funding sources in the day of actual settlements with employees on these payments, but at least monthly premiums, calculated on the basis of the minimum wage. In the final calculation of the remuneration payment of premiums to the Pension Fund of the Russian Federation the payers are made in time of actual receipt in banks and other credit organizations, labor costs, but not later than the 15th day of the month following the month for which the final payment is made on pay.
In the absence of advance payments of insurance premiums assessed on the basis of the minimum wage shall be paid not later than the 15th day of the month following the month in which the remuneration was not performed.
4.4. employers, an organization engaged in agricultural production, with seasonal character, carry out assessment and payment of insurance contributions, based on the size of the actual payments made to employees of these organizations, but at least monthly premiums, calculated on the basis of the minimum wage.
Payment of premiums with the advance payment is made during the period from 1 January to 30 September of the current year in term of actual receipt of funds in banks and other credit organizations on these payments, and cash-flow calculations (sums of revenue from sales of goods, performance of works and provision of services, circulating money in the cashier or other cash) or in a different form-in the period of actual settlements with employees on these payments.
In the absence of advance payments of insurance premiums assessed on the basis of the minimum wage shall be paid not later than the 15th day of the month following the month in which the remuneration was not performed.

In the period from 1 October to 31 December of the current year is made final payment of insurance contributions into the Pension Fund of the Russian Federation, calculated from the amounts of payments accrued in favor of workers on all grounds in the current year. While the payment of premiums is made in time of actual receipt of funds for salaries in banks and other credit organizations, but not later than the 15th day of the month following the month in which the calculations and pay cash calculations (sums of revenue from sales of goods, performance of works and provision of services, circulating money in the cashier or other cash) or in a different form-in the period of actual settlements with employees but no later than 15th of the month following the month in which the calculated pay.
The rules of this paragraph apply to agricultural organizations, income from seasonal agricultural production, production of which is not less than 70 per cent of total income.
Kinds of production of agricultural products with seasonal character, determined by the Government of the Russian Federation.
4.5. Payers of insurance contributions, concluding with the citizens of civil contracts, which are subject to implementation of works and provision of services, copyright contracts and paying remuneration on these treaties, with the exception of contracts concluded with individual entrepreneurs, shall pay premiums in the days of actual disbursements under the Treaty. If those instruments provided for the term of payment the payment of premiums is made in the days of actual payments under the contract, but not later than the dates of payment of the remuneration as defined by the Treaty.
4.6. Peasant (prіvate) farms, generic, family communities of small indigenous minorities of the North, engaged in traditional industries, pay insurance premiums in accordance with the procedure determined by the Government of the Russian Federation.
4.7. Payers of insurance premiums-citizens who are independent insurance payers of contributions to the Pension Fund of the Russian Federation (individual businessmen, private notaries, detectives engaged in private practice and others), to pay insurance premiums to the Pension Fund of the Russian Federation with the amount of income minus expenses associated with its extraction, in terms that are defined for this category of workers legislation of the Russian Federation about surtax from physical persons.
4.8. Payers of insurance premiums-are individual entrepreneurs, small business entities, shall pay premiums within the deadlines established by the State authorities of the constituent entities of the Russian Federation to pay patent value, income, determined on the basis of patent value calculation method using the income tax rate, which may not exceed 30 per cent.
Payers of insurance contributions, to pay the single 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 specified in the order, established by federal law. "
4. paragraph 6 worded as follows: "6. At the expiration of the time limits of insurance contributions unpaid amount is considered nedoimkoj and payers of insurance premiums collected from the imposition of penalties. The nedoimke includes the amount identified in the audit of insurance contribution payer, including at the time of payment statements.
Default interest is accrued on the amount of arrears for each day of delay at the rate of one three-hundredth the current at this time of the refinancing rate of the Central Bank of the Russian Federation.
The date of execution of the payer of the obligation to pay insurance premiums is the day of payment of insurance contribution payer to his current account.
For late enrollment or transfer through the fault of the banks and other credit organizations, insurance premiums, as well as the amounts of penalties, fines and other financial sanctions on account of bodies of the Pension Fund of the Russian Federation corresponds to the body of the Pension Fund of the Russian Federation charges to banks and other credit organizations of fines for each day of delay in the amount of one stopjatidesjatoj the refinancing rate of the Central Bank of the Russian Federation, but not more than 0.2% per each day of delay.
Pension Fund of the Russian Federation and its right to recover the amount indisputably arrears and penalties on all accounts of payers of insurance premiums that are legal entities, including foreign exchange and recovery of financial penalties, including fines, is carried out in the courts.
Debiting currency accounts of payers of premiums shall be as determined by the Central Bank of the Russian Federation, together with the Pension Fund of the Russian Federation. "
5. paragraph 7 shall be amended as follows: "7. payers of premiums applied financial sanctions in the form of foreclosure:

all hidden or understated when calculating the insurance payments in the Russian Federation pension fund payments in favor of employees on all bases irrespective of funding sources, including remuneration agreements civil legislation, the subject of which are carrying out works and rendering services, copyright treaties, and a fine of the same amount and with the repeated infringement-fines doubled;
10 per cent of the amounts due from the date of State registration or obtaining a license (for citizens who are carrying out the licensed activities) to pay insurance premiums to the Pension Fund of the Russian Federation for late registration as an insurance contribution payer in the bodies of the Pension Fund of the Russian Federation, and to the completion of the formation of these bodies, authorized the Pension Fund of the Russian Federation in the regions and cities;
10 per cent of the assessed during the reporting year, premiums in the Pension Fund of the Russian Federation on the basis of the actual income of payers, indicated in paragraph 2 of this Order's sixth paragraph, for failure to file within the prescribed time-limits or submission of incomplete and/or inaccurate information concerning the amount of income necessary for calculating advance payments into the Pension Fund of the Russian Federation, and other information submitted in accordance with the Federal law "on individual (personalized) accounting in the State pension insurance system";
10 per cent due for the reporting quarter to pay insurance premiums to the Pension Fund of the Russian Federation for failure to file within the prescribed time limits calculated statements, as well as the information referred to in paragraphs twelfth-fifteenth paragraph 2 of the present procedure and submitted in accordance with the Federal law "on individual (personalized) accounting in the system of State pension insurance", or submission of incomplete and/or inaccurate information listed in subparagraphs twelfth-fifteenth paragraph 2 of the present procedure or submission of incomplete and/or inaccurate information submitted in accordance with the Federal law "on individual (personalized) accounting in the State pension insurance system".
Article 2. This federal law shall enter into force on the day of its official publication.
The Acting President of the Russian Federation v. Putin Kremlin, Moscow January 2, 2000 N 38-FZ