RUSSIAN FEDERATION FEDERAL LAW on amendments to the Federal law "on compulsory social insurance against industrial accidents and occupational diseases adopted by the State Duma November 24, 2010 years approved by the Federation Council December 1, 2010 years Article 1 amend the Federal law dated July 24, 1998 N 125-FZ" on compulsory social insurance against industrial accidents and occupational diseases "(collection of laws of the Russian Federation , 1998, N 31, art. 3803; 1999, no. 29, art. 3702; 2001, no. 44, art. 4152; 2002, N 1, art. 2, 3; N 48, art. 4737; 2003, no. 6, art. 508; N 17, art. 1554; N 28, art. 2887; N 43, St. 4108; N 50, art. 4852; N 52, art. 5037; 2004, no. 49, St. 4851; 2005, N 1, art. 28; N 52, art. 5593; 2007, N 1, art. 22; N 30, art. 3806; 2008, no. 30, art. 3616; 2009, no. 30, art. 3739; N 48, art. 5745; 2010, N 21, art. 2528; N 31, art. 4195) as follows: 1) in the preamble to the floor "(contract)" should be deleted;
2 the third subparagraph of paragraph) 1 article 1 the word "(contract)" should be deleted;
3) in article 3: (a) paragraph) the tenth word "(contract)" should be deleted;
b) thirteenth paragraph worded as follows: "insurance rate-the rate of the insurance premium, calculated on the basis of payments and other remuneration accrued in favour of the insured under labour contracts and civil law contracts and included in the base for the calculation of premiums in accordance with article 20-1 of this federal law;";
at the end of the paragraph) the fifteenth floor "(contract)" should be deleted;
g) supplemented by a paragraph reading: "the earnings insured-all kinds of payments and other remuneration (both in the main place of work, and part-time) in favour of the insured, payable on labour contracts and civil law contracts and included in the base for the calculation of premiums in accordance with article 20-1 of the present Federal law.";
4) in paragraph two of article 5, paragraph 1, the word "contract" should be deleted;
5) in article 12: (a)) in paragraph 2, the first sentence of the first paragraph shall be reworded as follows: "When calculating the lost insured as a result of the onset of the insured loss of earnings the amount of remunerations under civil law contracts and the amount of royalties ignored if they accrue the premiums to the insurer.";
the fourth paragraph shall be reworded as follows: "in the calculation of the average monthly wage of the insured aimed by the insured for work outside the territory of the Russian Federation, counted as earnings on the main place of work, and the amount of earnings accrued in foreign currency (if accrued insurance premiums), which are converted into rubles at the exchange rate of the Central Bank of the Russian Federation on the day of the appointment of a monthly indemnity.";
b) in paragraph 5, the word "contract" should be deleted;
6) supplemented by articles 20-1 and 20-2 to read as follows: "article 20-1. The object of taxation of insurance premiums and the base for the calculation of premiums 1. The object of taxation of insurance premiums are recognized as payments and other remuneration paid by insurers for the benefit of the insured within the framework of labor relations and civil contracts, if in accordance with civil law contract, the policyholder shall pay insurance premiums to the insurer.
2. the base for the calculation of premiums shall be determined as the sum of payments and other remuneration under paragraph 1 of this article, assessed insurers for the benefit of the insured, except for the sums referred to in article 20-2 of this federal law.
3. When calculating the basis of assessment premiums payments and other remuneration in kind in the form of goods (works, services) are recorded as the cost of these goods (works, services) on the day of payment, calculated on the basis of their prices, referred to by the parties to the Treaty, while State regulation of prices (tariffs) for these goods (works, services) of Government controlled retail prices. While the cost of goods (works, services) the amount of value added tax and for excisable goods and the amount of excises.
Article 20-2. Amount not subject to the taxation of insurance premiums 1. Not subject to insurance premiums: 1) public benefits paid in accordance with the legislation of the Russian Federation, legal acts of the constituent entities of the Russian Federation, decisions of the representative bodies of local self-government, including unemployment benefits, as well as allowances and other types of compulsory insurance coverage for compulsory social insurance;
2) all kinds of established by the legislation of the Russian Federation, legislative acts of the constituent entities of the Russian Federation, decisions of the representative bodies of local self-government compensation payments (within the standards established in accordance with the legislation of the Russian Federation): with compensation for the injury caused by injury or other impairment of health;
with free provision of dwellings, dwelling and communal services, nutrition and food, fuel or the appropriate refund;
with the payment of the cost and (or) issuance of natural care for themselves as well as with payment of money instead of a meal;
with the payment of the cost of meals, sports equipment, equipment, sports and parade uniform, received athletes and employees of sports organizations for the training process and participation in sports competitions, as well as the sports judges to participate in sports competitions;
with the dismissal of employees, with the exception of compensation for unused leave;
reimbursement for training, retraining and professional development of employees;
the costs of the individual in connection with the execution of works, rendering services on agreements civil legislation;
employment of workers dismissed in connection with the implementation of activities to reduce the number or State, the reorganization or the liquidation of the Organization, in connection with the termination of individuals as individual entrepreneurs, the termination of the powers of notaries, private practitioners, and the termination of the status of the lawyer, as well as in connection with the termination of the activities of other individuals whose professional activities in accordance with the federal laws is subject to state registration and (or) licensing;
with the performance of an individual work responsibilities, including in connection with moving to work in another locality, except: cash payments for work with heavy, harmful and/or dangerous conditions, in addition to compensation payments in the amount equivalent to the cost of milk or other equivalent food products;
payments in foreign currency in lieu of subsistence, in accordance with the legislation of the Russian Federation Russian shipping companies for crew members of vessels of foreign navigation, as well as foreign currency payments to personnel crew of Russian aircraft engaged in international voyages;
compensation payments for unused vacation, not related to the dismissal of employees;
3) amounts of lumpsum material aid provided to insurers: individuals in a natural disaster or other extraordinary circumstance for compensation of material damage or harm to their health, as well as individuals affected by terrorist acts on the territory of the Russian Federation;
employee in connection with the death of a member (or members) of his family;
employees (parents, adoptive parents, guardians) at birth (adoption of the child, payable during the first year after birth (adoption, but not more than 50000 rubles for each child;
4) income (excluding compensation of employees) received by members of duly registered family (generic) communities of small indigenous minorities of the North, Siberia and the far east of the Russian Federation on realization of products derived from traditional manage fisheries;
5) the amount of insurance payments (installments) on compulsory insurance workers carried out by the insured in accordance with the legislation of the Russian Federation, sums payments (installments) of the insured due to a voluntary personal insurance of workers, concluded for a period of not less than one year, providing for the payment of medical expenses insurers of those insured, sum insured payments (installments) on treaties on the provision of medical services to employees, concluded for a period of not less than one year of medical organizations licensed to exercise of medical activities, issued in accordance with the legislation of the Russian Federation, sums payments (installments) of the insured due to a voluntary personal insurance of workers entered into solely in the case of death of the insured, and (or) personal injury of the insured, as well as the amount of pension contributions insured under contracts of non-government pension provision;
6) contributions payable in accordance with the Federal law of April 30, 2008 year N 56-FZ "on additional insurance premiums to the savings part of the labour pension and State support for the formation of pension savings", in the amount of contributions paid, but not exceeding 12000 rubles per year per insured person in favor of whom contributions were paid;
7) contributions paid under the legislation of the Russian Federation on additional social security for certain categories of employees, in the amount paid to the contributions;
8) fare for employees and their families to leave the venue and back, paid by the insured persons working and residing in regions of the far North and similar areas, in accordance with the legislation of the Russian Federation, the labour contracts and/or collective agreements. In the case of vacation specified persons outside the territory of the Russian Federation not subject to insurance premiums or fare flight on tariffs, calculated from the place of departure to the point of crossing the State border of the Russian Federation, including the cost of baggage weighing up to 30 kilograms;
9) amounts payable to individuals electoral commissions, commissions of the referendum, as well as the means of election funds of candidates for the post of President of the Russian Federation, candidates for deputies of the legislative (representative) body of State power of constituent entities of the Russian Federation, the candidates for the post in a different State bodies of constituent entities of the Russian Federation with the Constitution, the Charter of a constituent entity of the Russian Federation, elected directly by the citizens, candidates for deputies of a representative body of municipal education, candidates for the post of head of the municipality on a post, as provided for by the Charter of municipal formation(education) and elections through direct elections, election funds voter associations, electoral funds of the regional offices of political parties, non-selective associations, from the funds of the referendum initiative group for holding a referendum, a referendum of the Russian Federation constituent entities of the Russian Federation, local referendum, the initiative group of campaign a referendum of the Russian Federation, other groups of participants in the referendum of the Russian Federation, local referendum for the fulfillment of these individuals works directly related to the conduct of election campaigns, campaigns for the referendum;
10) the cost of uniforms and uniforms issued to employees in accordance with the legislation of the Russian Federation, as well as public servants of the federal authorities for free or with a partial payment and remaining in their personal constant use;
11) cost of travel benefits provided by legislation of the Russian Federation separate categories of workers;
12) amounts of material assistance provided by employers to their employees not exceeding 4000 rubles per employee for the billing period;
13) the amount of fees for primary and secondary professional educational programmes, including vocational training and retraining of employees;
14) amounts paid by employers to their employees for the compensation of expenses on payment of interest on loans (credits) and (or) construction of residential premises.
2. When paying for travel costs for insured workers both within the territory of the Russian Federation and outside the territory of the Russian Federation not subject to per diem insurance premiums, as well as actually made and documented target travel to the destination and back fees for airport services, fees, travel to the airport or train station in places of departure, destination or transfers , baggage allowance, recruitment costs of residential premises, the cost of communication services, fees for issuing (receiving) and registration service passport, fees for issuing visas (receive), as well as the cost of cash currency exchange or cheque in Bank on cash foreign currency. When the non-submission of documents confirming payment of the cost of employing the dwelling, the amount of such expenses shall be exempt from insurance contributions within the standards established in accordance with the legislation of the Russian Federation. A similar procedure of taxation of insurance premiums applied to payments made to individuals in the governmental (administrative) subordinate organizations, as well as members of the Board of directors or any similar body of a company, arriving to participate in the meeting of the Board of Directors, of the Board or another similar body. ".
Article 2 this federal law shall enter into force on January 1, 2011 year.
Russian President Dmitry Medvedev in Moscow, the Kremlin December 8, 2010 year N 348-FZ