Federal Law On Amendments to the Federal Law " On additional social security for members of flight aircrew members of civil aviation Aircraft " Adopted by the State Duma on 22 May 2009 Approved by the Federation Council on 27 May 2009 (In the wording of Federal Law dated 24.07.2009 N 213-FZ) Article 1 OF THE PRESIDENT OF THE RUSSIAN FEDERATION 4561; 2002, No. 11, article (1017) The following changes: 1) to the word "employers" to replace the word "organizations" with the words "financing of the expenses" should be replaced by the words "financial support for expenses"; 2), article 1 should read as follows: " Article 1. The members of flight crews of civil aviation aircraft (hereinafter referred to as crew members) who receive pensions established in accordance with the legislation of the Russian Federation are entitled to a monthly pension (hereinafter referred to as the pension) for The account of contributions paid by the organizations that employ crew members of flight crews to the Pension Fund of the Russian Federation (hereinafter referred to as "contributions"). The pension is granted on the basis of the seniority of a member of the flight crew for at least 25 years for men and at least 20 years for women, and upon leaving the health of the summer job in a position giving the right to be paid The pension age is at least 20 years for men and at least 15 years for women. The list of organizations using the work of aircrew members is determined in accordance with the procedure established by the Government of the Russian Federation. The Government approved the list of the positions of crew members and posts, the equating posts, the work in which gives entitlement to the pension, as well as the rules for calculating the number of years of service for the establishment of a pension of the Russian Federation. The pension is payable on condition that the members of the summer crew leave the summer job in the position of entitlement to the pension. When a pensioner receiving a pension is received, once again in the summer job for a post entitled to a pension, the payment of the pension is suspended from the first day of the month following the month in which the pension is paid The pensioner was recruited for the said work. Resumption of the payment of the pension shall be made in the order and time stipulated by Article 2 of this Federal Law when a pensioner is applied to the territorial body of the Pension Fund of the Russian Federation with a corresponding A statement and documents confirming the termination of the summer job in a position giving entitlement to the payment of a pension. Pensioners who receive a pension, an organization employing flight crew members (hereafter referred to as contributors), the pension authorities of the federal executive authorities are obliged notify the territorial body of the Pension Fund of the Russian Federation of the circumstances affecting the payment of a pension. In the case of misinformation or late submission of information resulting in overexpenditures on payment of a pension, the persons responsible shall be reimbursed to the territorial authority of the Pension Fund of the Russian Federation; The payment of a pension for damages in accordance with the procedure established by the legislation of the Russian Federation. The payment of the pension, including its delivery, shall be paid for the current month. Delivery of a retirement pension is made at the request of the pensioner through the organization of a federal postal service, credit or other organization. The suspension, renewal, termination and restoration of the payment of a pension on the grounds not provided for in this Federal Act shall be made in the manner prescribed for the employment pension by the Federal Act of 17 December 2001. December 2001 N 173-FZ "On labour pensions in the Russian Federation". "; (3) in article 2: (a) Part 1:" Article 2. The amount of the pension shall be determined on the basis of average monthly income. OF THE PRESIDENT OF THE RUSSIAN FEDERATION Representation of the Federal State Statistics Service by multiplying the average monthly wage in the country by the ratio of the average monthly salary of a member of the flight crew for the time of the summer job in the position giving the right to appointment Pensions, during the last 24 months of this work, or for any 60 consecutive months of such work by the average monthly salary in the country during the same period, on a coefficient that takes into account the average monthly wage of a member of the flight crew, dependent on the length of the length of service from which the pension is calculated and on The ratio of the average monthly amount of the contributions actually received by the Russian Federation Pension Fund in the preceding quarter of contributors to the amount necessary to finance the payment of the pension at the beginning of the payment period. "; b) Part Two should be restated as follows: " The purpose and payment (resume of payment) of a pension's pension, as well as a recalculation of its dimensions: from 1 May, if the appointment is due (recalculation of the size) and payment (renewal of payment) of the pension, and In addition, the change in the amount of the contribution receivable occurred between 1 January and 31 March; from 1 August, if the appointment (recalculation of the amount) and payment (resumption of payment) of the pension and the change in the amount In the period from 1 April to 30 June; recalculating, occurred between 1 July and 30 September; from 1 February, if the address In the period from 1 October to 31 December of the previous year, the payment (recalculation of the size) and payment (renewal of the payment) of the pension, and the change in the amount of contributions with a recalculation occurred between 1 October and 31 December of the preceding year. "; "members of flight crews of civil aviation aircraft" delete ", the words" during the summer period during the period established by the legislation of the Russian Federation for the purpose of calculating the pension "to be replaced by the words" during the summer job in the law for the purpose of the payment of a pension, in the last 24 months of this work or for for any 60 consecutive months of such work; g) in part four of the word "designated individuals" and the words "civil aviation aircraft", delete; d) in part five of the word " insurance premiums actually received by the Pension Fund For the Russian Federation in the preceding quarter, in accordance with the single social tax (contribution) rate of the premium rate from employers who employ crew members of aviation civil aviation aircraft, "to replace the words" OF THE PRESIDENT OF THE RUSSIAN FEDERATION the preceding quarter of the contributors ", the words" the pensioners are excluded "; 4), article 3 should read as follows:" Article 3. The pension is assigned by the territorial body of the Pension Fund of the Russian Federation and is paid at the same time as the pension. "; 5) Article 4 should read as follows: " Article 4. Payment of contributions in the amount of 14 per cent of the payments and other emoluments paid to the members of the aircrew. The object of taxation and the basis for assessment is the tax object and the tax base for the unified social tax, which are established by chapter 24 of the Tax Code of the Russian Federation. The Settlement Period for assessment and payment shall be a calendar year. The estimate period consists of reporting periods. Reporting periods are recognized as the first quarter, half year, nine months, and year. During the accounting period of each calendar month, contributions are calculated on the basis of the monthly advance payments of contributions, based on the amount of payments and other emoluments paid from the beginning the calculation period up to the end of the relevant calendar month and the contribution rate. The amount of the monthly advance payment in respect of contributions to be paid is determined on the basis of the amount of the monthly advance payments on contributions. Payment of monthly advance payments on contributions shall be made no later than the 15th of the following calendar month. The estimated and paid amounts of the monthly advance payments on contributions are reflected in the calculation of the contributor's contribution not later than the twentieth of the month following the reporting period to the tax authority at its place of duty. OF THE PRESIDENT OF THE RUSSIAN FEDERATION (Paragraph tenth paragraph 5 is no more effective-Federal Law of 24.07.2009 N 213-FZ) The amount to be paid is defined in full roubles. The sum is less than 50 kopecks and the sum of 50 kopecks shall be rounded down to the full ruble. The detached units of the organization's aircrew members who have a separate balance, an accounting account and charges and other rewards in favour of aircrew members, perform the duties of the payers The Conference of the Parties, The amount of contributions to be paid at the location of the separate unit of the organization employing flight crew members is determined on the basis of the assessment base applicable to this discrete unit. unit. The amount to be paid at the location of the organization employing flight crew members and the acting contributor, which includes separate units, is defined as the difference between the total amount of contributions to be paid by the organization as a whole and the aggregate amount payable at the location of its separate units. If there is an organization using the work of crew members, separate units located outside the territory of the Russian Federation, the performance of the contributor and the obligation to submit Calculations and declarations of contributions shall be made by the organization at its location. "; 6) to supplement article 4-1 as follows: Article 4-1. Monitoring of the correctness of the assessment and payment of contributions, determination of the results of the review of the materials of such control, application of means to ensure payment of contributions from contributors, payment to payers Contributions to the payment of contributions, penalties and fines, as well as the recovery of arrears in contributions, penalties and fines imposed by the tax authorities in the same manner as in the Tax Code of the Russian Federation THE RUSSIAN FEDERATION Reciqued (refund) of contributions overpaid (recovered), appropriate penalties and fines, clarification of the amounts involved, and payment of interest charged for late payment of contributions, The relevant penalties, fines, and interest charged to fines and penalties imposed on surplus amounts are carried out by tax authorities in a similar manner to the procedure defined by the Tax Code of the Russian Federation, and OF THE PRESIDENT OF THE RUSSIAN FEDERATION (Paragraph 4 of paragraph 6 is no more effective-Federal Law of 24.07.2009. N 213-FZ) 7) add the following article 4-2: " Article 4-2. Non-payment or underpayment of contributions by the contributor as a result of the understatement of the base for assessment, other miscalculation of contributions or other misconduct eviliating a fine of 20 per cent unpaid contributions. Non-contribution by the contributor to the declaration of a tax authority fixed by article 4 of this Federal Law results in a fine of 5 per cent of the amount payable on this basis. declarations, for each full or full month from the date set for the submission of such a declaration, but not more than 30 per cent of the said amount and at least 100 roubles. Non-contribution by the contributor to the statutory period of calculation, as set out in article 4 of the present Federal Act, which reflects the amount of the monthly advance payment of contributions, will result in a fine in the amount of 50 rubles for each such outstanding calculation. The tax authorities shall be liable for the violations referred to in this article in the same manner as in the procedure defined by the Tax Code of the Russian Federation. Appeals against acts issued by tax authorities in the exercise of their powers in the relations governed by this Federal Act and the acts or omissions of officials of the tax authorities shall be conducted in the order, a similar procedure, defined by the Tax Code of the Russian Federation. "; 8) article 5, amend to read: Article 5. The financial support for the payment of a pension is made at the expense of contributions to the Pension Fund of the Russian Federation. "; 9) Article 6 should read as follows: Article 6. The Pension Fund of the Russian Federation provides a separate record of contributions for the Russian Federation as a whole. "; 10) article 7, recognizing no force; 11) the second sentence of article 9, paragraph 2, should be deleted. Article 2 Install that the insurance premiums paid by employers who employ crew members of flight crews to the Pension Fund of the Russian Federation before the day of the entry into force of this Federal Act Civil aviation aircraft, in addition to the single social tax rate established above the single social tax rate, are directed to the establishment of monthly pension payments under the Federal Law 27 November 2001 N 155-FZ "On additional social security for aircrew members of civil aviation aircraft" (in the wording of this Federal Law). Article 3 This federal law shall enter into force on 1 July 2009. President of the Russian Federation Dmitry Medvedev Moscow, Kremlin 3 June 2009 N 114-FZ