On Provision Of Obligatory Social Insurance Benefits Citizens Working In The Organizations And Individual Entrepreneurs, Applying Special Tax Regimes, And Certain Other Categories Of Citizens

Original Language Title: Об обеспечении пособиями по обязательному социальному страхованию граждан, работающих в организациях и у индивидуальных предпринимателей, применяющих специальные налоговые режимы, и некоторых других категорий граждан

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Expired-the Federal law from 24.07.2009 N 213-FZ RUSSIAN FEDERATION FEDERAL Act on obligatory social insurance benefits citizens working in the organizations and individual entrepreneurs, applying special tax regimes, and certain other categories of citizens adopted by the State Duma on December 25, 2002 year approved by the Federation Council of the year December 27, 2002 Article 1. The General provisions of this federal law establishes the procedure for calculation and payment of benefits under the compulsory social insurance of citizens working in the organizations and individual entrepreneurs, applying special tax regimes, and certain other categories of citizens, as well as the procedure of payment of premiums of individual categories of policyholders.
Article 2. Order of calculation and payment of benefits under the compulsory social insurance for some categories of insured Citizens working on labor contracts (hereinafter workers), concluded with the organizations or individual entrepreneurs, crossed on simplified taxation system or non-payers of the single tax on imputed income for certain types of activities or single agricultural tax (hereinafter referred to as the employers), the benefit for temporary incapacity for work (except for benefits in respect of temporary incapacity due to an accident at work or occupational disease) is paid for by the following sources : social insurance fund of the Russian Federation, coming from a single agricultural tax, unified tax on imputed income for certain types of activity, a single tax for the organizations and individual entrepreneurs, applying the simplified system of taxation, in the part of the amount of the allowance not exceeding per full calendar month of one minimum wage established by federal law;
means employers in parts benefit amounts exceeding one minimum wage established by federal law.
Calculating temporary invalidity benefit, his appointment and payment of workers referred to in paragraph 1 of this article shall be exercised in accordance with common rules established by the normative legal acts on State social insurance benefits.
Payment of other types of compulsory social insurance benefits to employees referred to in paragraph 1 of this article, is financed from the social insurance fund of the Russian Federation in accordance with federal laws.
Persons listed in part 3 of article 3 of this federal law, acquire the right to receive benefits under the compulsory social insurance, subject to the payment of insurance contributions to the social insurance fund of the Russian Federation for a period of six months.
Article 3. Order of calculation and payment of insurance premiums, certain categories of insured persons Employers referred to in article 2 hereof, shall have the right to voluntarily pay the social insurance fund of the Russian Federation social insurance premiums of employees in the event of temporary disability (hereinafter insurance contributions) on the rate of 3.0 per cent tax base determined in accordance with Chapter 24, part two of the tax code of the Russian Federation for the corresponding categories of payers and in order prescribed by part four of this article.
The payment of insurance contributions by employers to the social insurance fund of the Russian Federation in respect of temporary incapacity allowances for employees is carried out entirely at the expense of the social insurance fund of the Russian Federation.
Lawyers, entrepreneurs, natural persons shall not be recognized as individual entrepreneurs, birth, family communities of small indigenous minorities of the North have the right to voluntarily enter into relationships on compulsory social insurance against temporary disability and maternity, exercising for himself premiums to the social insurance fund of the Russian Federation on the rate of 3.5 per cent tax base determined in accordance with Chapter 24, part two of the tax code of the Russian Federation for the relevant categories of payers and in order prescribed by part four of this article.
Order of payment of insurance contributions to the social insurance fund of the Russian Federation in accordance with the grounds set forth in this Federal Act, shall be determined by the Government of the Russian Federation.
Article 4. Amendments to certain legislative acts of the Russian Federation to amend the Federal law dated July 16, 1999 N 165-ФЗ "about fundamentals of obligatory social insurance" (collection of laws of the Russian Federation, 1999, no. 29, art. 3686) as follows: article 3: fifth paragraph after the word "insurer" add the words "and, in some cases, established by federal laws, and the policyholder";

sixth paragraph, after the word "insurer" add the words "and, in some cases, established by federal laws, and the policyholder";
the first sentence of the second paragraph of paragraph 2 of article 6 shall be supplemented with the words "and, in some cases, established by federal laws, to pay certain types of insurance coverage";
subparagraph 5 of paragraph 1 of article 9 shall be supplemented with the words "unless otherwise provided for by federal laws";
subparagraph 2 of paragraph 2 of article 11 shall be supplemented with the words "in accordance with the federal laws";
subparagraph 6 of article 12, paragraph 2 shall be supplemented with the words ", including at the expense of own means".
Amend the second part of the tax code of the Russian Federation (collection of laws of the Russian Federation, 2000, no. 32, p. 3340; 2002, no. 30, art. 3021) the following additions: 1, subparagraph 6 of paragraph of article 346-16 shall be supplemented with the words "temporary disability benefits in accordance with the legislation of the Russian Federation";
in the second subparagraph of paragraph 3 of article 346-21: the first sentence add the words ", as well as the amount paid to employees for temporary disability benefits";
the second sentence add the words "in respect of the insurance contributions for compulsory pension insurance";
in the first subparagraph of paragraph 2 of article 346-32: the first sentence add the words "and the amount of benefits paid for temporary incapacity for work";
the second sentence add the words "in respect of the insurance contributions for compulsory pension insurance".
Article 5. The entry into force of this federal law this federal law shall enter into force on January 1, 2003 year.
The President of the Russian Federation v. Putin in Moscow, the Kremlin December 31, 2002 N 190-FZ