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)

Subscribe to a Global-Regulation Premium Membership Today!

Key Benefits:

Subscribe Now for only USD$20 per month, or Get a Day Pass for only USD$4.99.
Overtaken by Federal Law 05.08.2000 N 118-FZ RUSSIAN FEDERATION FEDERAL LAW Amchanging and Supplements Employers and Citizens Method Russian Federation (Russian Federation) Adopted by the State Duma on 1 December 1999 Approved by the Federation Council on 23 December 1999 Article 1. To pay insurance contributions by employers and citizens to the Pension Fund of the Russian Federation (Russian Federation), approved by a resolution of the Supreme Soviet of the Russian Federation dated 27 December 1991 N 2122-I " Questions of the Pension Fund of the Russian Federation (Russian Federation) " Art. 180; Congress of People's Deputies of the Russian Federation and the Supreme Soviet of the Russian Federation, 1993, No. 8, Art. 293; Legislative Assembly of the Russian Federation, 1997, No. 19, Art. 2188), the following changes and additions: 1. In paragraph 2: , in the first paragraph of the words "engaged in employment contract", replace the words " those engaged in the employment contract (contract) of contracts of a civil nature, subject matter which are the execution of works and services, copyright, "; paragraph 2, delete; addition to the second to fifteenth paragraphs of the following content: " The payors of insurance contributions are obliged of the Russian Federation OF THE PRESIDENT OF THE RUSSIAN FEDERATION As legal entities in the territory of the Russian Federation, in respect of citizens entitled to a State pension under the Russian Federation Act OF THE PRESIDENT OF THE RUSSIAN FEDERATION Registration of a legal entity at the place where it is located, unless otherwise provided by the international treaty of the Russian Federation; descent, family communities of the small indigenous peoples of the North engaged in traditional industries On the day of their state registration under Russian legislation; employers from foreign legal entities, as well as their separate units carrying out their activities THE RUSSIAN FEDERATION State pension provision under the Russian Federation Act on State Pensions in the Russian Federation, from the day of the conclusion of a contract of employment (contract), a contract of a civil character, the subject of which are the performance of works and services, the author's contract with individuals who have the right to a pension under the pension legislation of the Russian Federation, at their place of residence; who pay their own insurance contributions to the Pension Fund of the Russian Federation Federations (individual entrepreneurs, private investigators, private notaries engaged in private practice and others)-from the day of State registration in accordance with the legislation of the Russian Federation or from the day of obtaining a licence (authorization) for the exercise of a licensed activity or appointment, in accordance with the procedure established by the legislation of the Russian Federation, at the place of residence of these persons (the place where the citizen is a citizen of the Russian Federation or the place of residence). ) and, if they are to be carried out in another location, by place of residence This activity is carried out; citizens who work on the employment contract (contract) entering into contracts of a civil nature with individuals subject to work and delivery the services, copyright and payment of the specified contracts, with the exception of contracts concluded with individual entrepreneurs, from the day of the conclusion of the relevant contracts at the place of residence of those persons; peasant (farm) holdings-from the day of their State registration location. Banks and other credit organizations open settlement and other accounts to payers when they produce a document confirming registration with the Pension Fund of the Russian Federation, and until the completion of the formation These bodies are authorized by the Pension Fund of the Russian Federation in districts and cities as insurance contributors. Requirement that contributors of insurance contributions should be submitted to a bank or other credit institution in the opening of the deposit account of the document confirming registration as insurance contributors to the Pension Fund The Russian Federation applies only to legal entities and citizens who carry out business activities without the formation of a legal entity. The legal entity is obliged to inform the relevant bodies of the Pension Fund of the Russian Federation at the place of its registration as the insurance contributor: of the accepted date of payment. OF THE PRESIDENT OF THE RUSSIAN FEDERATION branches and offices, locations, bank details, and Organizations that have insurance contributions to the Pension Fund of the Russian Federation in terms of changes in the composition of the founders (owners), conditions and procedures for admission to a non-profit organization within five days from the date of submission Changes; on the newly created child or dependent economic society no later than one month from the date of its state registration, and for branches and offices, from the day of the corresponding changes to the constituent documents who created their legal person; of all open (closed) bank accounts (c) Accounts (estimates (current), budget, deposit, accreditation, currency and other) of the organization within five days of their opening (closing) in banks and other credit organizations. ". 2. Paragraph 4 should read: " 4. Payors of insurance contributions-employers, with the exception of employers who have other operating procedures and payment terms in accordance with this Order, pay insurance contributions at the same time as receipt (s) in banks and other Credit organizations have funds intended for the benefit of employees, including advances and lump-sum payments on all grounds. The final settlement of payments to the Pension Fund of the Russian Federation shall be made no later than the 15th of the month following the month for which insurance premiums have been assessed. In the same order, employers shall be charged and retain the mandatory insurance contributions of employees, including working pensioners. ". 3. Amend paragraphs 4.1 to 4.8 to read: " 4.1. In the case of lawyers, the insurance contributions to the Pension Fund of the Russian Federation shall be paid by the bar association not later than the 15th of the month following the month of the accrual of payments to lawyers. 4.2. Employers who do not have bank accounts and other credit organizations, and employers who make payments in favour of employees on all grounds in cash (from sales, delivery and service revenue, Cash contributions to the cash register or other cash or in other form shall be payable on the days of actual payment of the salary (advance), but not later than the 15th of the month following the month for which insurance premiums are levied. 4.3. Employers who, due to working conditions, have established payment for the final results of work in accordance with the legislation of the Russian Federation, pay insurance contributions to the Pension Fund of the Russian Federation with advance payments made in accordance with the law of the Russian Federation. Employment of employees on all grounds, irrespective of the source of funding on the day of actual payments, but not less than the minimum amount calculated on a monthly basis Labour. The payment of insurance contributions to the Pension Fund of the Russian Federation by the payers is made in the period of actual receipt in banks and other credit organizations, but not later than the 15th of the month following the month for which the final payment was made. In the absence of advance payments, premiums based on the minimum wage shall be paid not later than the 15th of the month following the month in which no wages were paid. 4.4. Employers-organizations engaged in the production of agricultural products of a seasonal nature shall be assessed and paid on the basis of actual payments made to employees of these organizations, but not less than The amount of insurance contributions calculated on the basis of the minimum wage. Payment of insurance premiums with advance payments is made between January 1 and September 30 of the current year in the period of actual receipt of funds in banks and other credit organizations for the said payments, and in cash payments (a) The accounts of the Organization are submitted to the President of the Republic, at the time of the meeting. In the absence of advance payments, premiums based on the minimum wage shall be paid not later than the 15th of the month following the month in which no wages were paid. In the period from 1 October to 31 December of this year, the final calculation of the insurance contributions to the Pension Fund of the Russian Federation is calculated, calculated on the basis of the amounts paid in favour of the employees on all grounds in the current year. At the same time, the payment of insurance contributions is made on the date of the actual receipt of the funds for work in banks and other credit organizations, but not later than the 15th of the month following the month in which the payment is made, and Cash transactions (from sales, delivery and services, working cash to the cash register or other cash), or in other form, in the period of actual payments to employees, but not later on the 15th of the month following the month in which the pay is calculated. The provisions of this paragraph apply to those agricultural organizations whose income from the production of seasonal agricultural products is not less than 70 per cent of total income. The Government of the Russian Federation determines the types of agricultural products that are seasonal in nature. 4.5. Payors of insurance contributions, consisting of citizens of a civil and legal nature whose subject matter is the performance of the work and the provision of services, author's contracts and compensation for the said treaties, with the exception of The contracts concluded with individual entrepreneurs pay insurance contributions during the days of actual payments under the contract. In the event that the contracts provide for the payment of compensation, the payment of the insurance contributions shall be made on the days of the actual payments under the contract, but not later than the terms of payment defined by the contract. 4.6. Peasant (farm) holdings, patrimony, family communities of the small indigenous peoples of the North, which are engaged in traditional economic activities, pay insurance contributions in the manner determined by the Government of the Russian Federation. 4.7. The payors of insurance contributions are citizens, who are independent contributors to the Pension Fund of the Russian Federation (individual entrepreneurs, private detectives, private notaries engaged in private practice, and others), OF THE PRESIDENT OF THE RUSSIAN FEDERATION Income tax from individuals. 4.8. The payments of insurance premiums-individual entrepreneurs who are small business entities, pay insurance contributions within the deadlines set by the state authorities of the constituent entities of the Russian Federation for the payment of the value Patent, income derived from the value of the patent by calculation using the income tax rate, which should not exceed 30 per cent. Payors who have paid a single tax on paid income for certain activities under the Federal Single Tax Act for certain activities, pay insurance premiums in accordance with the procedure established by the Federal Law. ". 4. Paragraph 6 should read: " 6. At the end of the prescribed time limits, the unpaid amount is considered underpaid and is recovered from the insurance premium payers. The arrears are also included in the amount of arrears identified during the audit of the insurance contributor, including the calculation of the payroll. Penings are accrued on the sum of the arrears for each day of delay in the amount of one hundredth of the current rate of refinancing of the Central Bank of the Russian Federation. The Due date for the insurance premium liability is the day when the insurance contributor has written off against its settlement account. For late admission or transfer on the fault of banks and other credit organizations of insurance contributions, as well as the amounts of penalties, fines and other financial sanctions on the accounts of the Pension Fund of the Russian Federation OF THE PRESIDENT OF THE RUSSIAN FEDERATION The day is overdue. The Pension Fund of the Russian Federation and its organs have the right to levy an undisputed amount of arrears and penalties on all accounts of insured persons, legal entities, including monetary persons, and the recovery of financial sanctions, including fines, is subject to judicial proceedings. The write-off of funds from the foreign currency accounts of the insurance contributors is carried out in the manner determined by the Central Bank of the Russian Federation in conjunction with the Pension Fund of the Russian Federation. ". 5. Paragraph 7 should read: " 7. The insurance contributors are subject to financial penalties in the form of recovery: all amounts of insurance premiums in the Pension Fund of the Russian Federation to be paid in favour of employees on all grounds irrespective of sources of funding, including fees for civil contracts, the subject of which is the performance of the works and the provision of services, author's treaties, and a fine in the amount of the same amount and, in case of repeated violations, Double-size fine; 10 per cent due from day OF THE PRESIDENT OF THE RUSSIAN FEDERATION of the Pension Fund of the Russian Federation and, pending the completion of the formation of these bodies, the authorized Pension Fund of the Russian Federation in the areas and cities; 10 per cent of the insurance contributions to the Pension Fund for the year of the Russian Federation based on the actual income of the contributors, in paragraph 6 of paragraph 2 of this Procedure, for failure to submit within the prescribed time limit or the submission of incomplete and (or) false information on the amounts of the income necessary for the calculation of advance payments to the Pension Fund of the Russian Federation. Federation, and other information provided under the Federal Act on Individual (Personalized) Accounting in the Public Pension Insurance System; 10 per cent due to the reporting quarter OF THE PRESIDENT OF THE RUSSIAN FEDERATION The estimated date of the calculation, as well as the particulars referred to in paragraphs 12 to 15 of paragraph 2 of the present Order and submitted under the Federal Act on Individual (personalized) Accounting in the System State pension insurance ", or the submission of incomplete and/or incorrect particulars referred to in paragraphs 12 to 15 of paragraph 2 of this Procedure, or the provision of incomplete and/or incorrect information submitted in under the Federal Act on Individual (Personalized) Accounting by the State Pension Insurance System ".". Article 2. This Federal Law shall enter into force on the date of its official publication. Acting President of the Russian Federation V.V. Putin , Kremlin 2 January 2000 N 38-FZ