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On Amendments To The Federal Law "on Insurance Premiums In The Pension Fund Of The Russian Federation, The Social Insurance Fund Of The Russian Federation, The Federal Compulsory Medical Insurance Fund And The Territorial Compulsory Great Opportunity

Original Language Title: О внесении изменений в Федеральный закон "О страховых взносах в Пенсионный фонд Российской Федерации, Фонд социального страхования Российской Федерации, Федеральный фонд обязательного медицинского страхования и территориальные фонды обязательного медицинс

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RUSSIAN FEDERATION FEDERAL LAW amending the Federal Act on Insurance Pledges to the Pension Fund of the Russian Federation, the Social Insurance Fund OF THE PRESIDENT OF THE RUSSIAN FEDERATION Adopted by the State Duma on November 24, 2010 Federation Council 1 December 2010 Article 1 OF THE PRESIDENT OF THE RUSSIAN FEDERATION Federation, 2009, N 30, sect. 3738; N 48, st. 5726; 2010, N 19, st. 2293; N 31, est. 4196; N 40, sect. 4969; N 42, est. 5294) The following changes: 1) to add the following content to Article 5-1: " Article 5-1. Representation in relationships governed by this Federal Law 1. A payer of insurance contributions may participate in the relations governed by this Federal Act through a legal or authorized representative, unless otherwise provided by this Federal Act. 2. The personal participation of the insurance contributor in the relations governed by the laws of the Russian Federation on insurance contributions does not deprive it of the right to have a representative, and the participation of the representative of the insurance contributor does not deprive it of its right to participate. The insured person has the right to participate personally in the said legal relations. 3. The credentials of the representative of the contributor must be documented in accordance with this Federal Act and other federal laws. 4. The legal representatives of the insurance contributor shall recognize the persons authorized to represent the said organization on the basis of the law or its constituent documents. 5. The legal representatives of the insurance contributor, the natural person, recognize the persons acting as his or her legal representative in accordance with the civil legislation of the Russian Federation. 6. The actions (inaction) of the legal representatives of the insured person in connection with the participation of this insured person in the relations governed by this Federal Law are recognized by the acts (omissions) of this The insurance contributor. 7. A natural or legal person authorized by the insurance contributor to represent his or her interests in relations with the insurance premiums, other than the insurance contributor, shall be recognized as the natural or legal representative. OF THE PRESIDENT OF THE RUSSIAN FEDERATION 8. The authorized representative of the insurance contributor, the organization, exercises its powers on the basis of a power of attorney issued in accordance with the procedure established by the civil legislation of the Russian Federation. 9. The authorized representative of the insured person, the natural person, exercises his or her powers on the basis of a notary, or a power of attorney, equal to a notary public, in accordance with the civil law, OF THE PRESIDENT OF THE RUSSIAN FEDERATION 10. They may not be authorized representatives of the insurance contributor to pay insurance premiums, tax authorities, customs authorities, internal affairs agencies, judges, investigators and prosecutors. "; (2) In article 7, paragraph 1, of the words "employment contracts and civil treaties", replace the words "in labour relations and civil law treaties"; 3) in article 9, paragraph 1: (a) paragraph 2, subparagraph (e) , to read: " compensation for unused vacation leave; "; b) paragraph 4 after the words" peoples of the North "with the words", Siberia and the Far East of the Russian Federation "; , in paragraph 5 of the word" licence to provide "to replace the words" with the words "with" the appropriate licence to perform medical activities "; 4) to supplement article 14 with the following: " 4-1. If the insurance contributors stop doing business or other professional activities after the beginning of the next calculation period, the amount of the premium payable for that calculation period shall be determined. On the basis of the value of the insurance year in proportion to the number of calendar months of the month in which the state registration of a natural person as an individual entrepreneis ceased, or the status of a lawyer was suspended, The authority of a notary who is engaged in private practice has been terminated. For an incomplete month of activity, the amount of insurance premiums is determined in proportion to the number of calendar days of the month on the date of the State registration of cessation of activities as an individual entrepreneor, termination or suspension of the status of counsel, termination of powers of a notary public, engaged in private practice, inclusive. "; 5) in article 15: (a) to be supplemented by Part 2-1 as follows: " 2-1. The payment of insurance premiums to the right within the calculation period will be able to credit the amount of the excess costs of compulsory insurance coverage under compulsory social insurance in the event of temporary incapacity for work and maternity. above the amount of the accrued insurance premiums for this type of compulsory social insurance against the pending payments for compulsory social insurance in the event of temporary incapacity to work and maternity. "; b) c Part 9: paragraph 1 should be redrafted to read: " (1) no later than the 15th of the second calendar month following the reporting period, to the territorial body of the Pension Fund of the Russian Federation, the calculation of the amount of accrued and paid insurance contributions for compulsory pension insurance, OF THE PRESIDENT OF THE RUSSIAN FEDERATION The form of the calculation and the procedure for its completion is approved by the federal executive body, which is responsible for the formulation of public policy and regulatory and legal regulation in the field of social insurance. Together with the payment of assessed and paid insurance contributions under this paragraph, the contributor provides information on each insured person employed in accordance with the Federal Act of 1 April 1996. N 27-FZ "Personal (personalized) accounting for mandatory pension insurance"; "; in paragraph 2 of the word" until the 15th ", replace by the words" no later than the 15th "; 6) in article 16: (a) Part 6 Amend the text as follows: " 6. Individuals who have ceased to function as sole proprietor until the end of the calculation period are obliged to twelve days from the date of the State registration of cessation of a person's activity as an individual -to submit to the relevant territorial body of the Pension Fund of the Russian Federation the calculation of the insurance contributions paid and paid for the period from the beginning of the calculation period to the date of the state registration of termination A natural person activity as an individual entrepreneor inclusively. "; b) Part 8 add the following sentence:" In case of non-receipt of insurance contributions within the time limits laid down in parts 6 and 7 of this article, calculation of assessed and paid contributions The period of payment of insurance contributions is deemed to have occurred after 30 calendar days from the date of the state registration of cessation of activities by a natural person as an individual entrepreneor, termination or suspension of status the lawyer, the termination of the notary who is engaged in private practice, { \cs6\f1\cf6\lang1024 } { \cs6\f1\cf6\lang1024 } { \cs6\f1\cf6\lang1024 } { \b } { \b } { \b } { \b } In the absence of a bank, individuals can pay insurance contributions through the local administration or through the organization of a federal postal service. In this case, the local administration and the organization of the federal postal service are obliged: 1) to accept funds in the payment of insurance contributions, correctly and promptly transfer them to the respective budgets of the state -Extra-budgetary funds to the respective account of the Federal Treasury for each contributor. At the same time, the payment for the cash is not charged; (2) to account for the insurance contributions received and cash transfers to the respective budgets of public off-budget funds for each insured person. (a) The need for the payment of insurance premiums. The form of receipt issued by the local administration is approved by the insurance premiums control authorities; 4) to submit to the supervisory bodies the payment of insurance contributions (officials), upon request, proof of payment The payment of insurance contributions from the contributors to the payment of insurance contributions and their transfer to the budgets of public extrabudgetary funds. "; b) supplement 5-2 with the following content: " 5-2. Cash received from the local administration from the insurance contributor, the individual in cash, is to be transferred to the bank or the organization of a federal postal service within five days of their receipt The relevant State extrabudgetary fund to the relevant account of the Federal Treasury. In the event that, in connection with a natural disaster or other circumstances of an insurmountable force, monies accepted from the insured person contributor may not be paid in due time in a bank or an organization of federal funds. Postal communications for their transfer to the budget of the corresponding State extrabudgetary fund, the specified period is extended until the elimination of such circumstances. "; in) to be supplemented with Part 5-3 as follows: " 5-3. The local administration and the organization of the federal postal service shall be liable in accordance with the law of the Russian Federation for failure or improper performance of articles 5 to 1 and 5 to 2 of this article. The application of the measures of responsibility does not relieve the local administration and the organization of a federal postal service from the obligation to transfer to the budget of the respective State extrabudgetary fund the funds received from the insurance companies. Contributions-natural persons to the payment and transfer of insurance premiums. "; g) to be supplemented by Part 8, reading: " 8. The payment of insurance contributions, penalties and fines to the budget of the state budget of the State budget from the corresponding account of the Federal Treasury is filled by the insurance contributor in accordance with the rules of completion of assignments. These regulations shall be established by the Ministry of Finance of the Russian Federation in agreement with the Central Bank of the Russian Federation. Upon detection of the insurance contributor, errors in the registration of insurance contributions, penalties and fines, which did not result in their non-transfer to the respective state budget of the corresponding state budget fund The Federal Treasury, the insurance contributor, is entitled to submit an application for clarification of the basis, type and status of payment, the reporting period or the status of the insurance contributor in the payment of insurance contributions. connection with the error in the annex to the documents confirming the payment of insurance premiums. "; d) to be supplemented with Part 9, to read: " 9. A joint reconciliation of the insurance premiums paid by the insurance contributor may be carried out at the request of the insurance contribution control or insurance contributor. The results of this reconciliation are issued by an act which is signed by the insurance contributor and the authorized official of the insurance contribution control authority. "; e) to supplement Part 10 with the following: " 10. The Authority for the payment of insurance contributions is entitled to request from the bank a copy of the insurance premium paid by the bank to the budget of the corresponding State extrabudgetary fund to the corresponding account of the Federal The Treasury Department of the Treasury is a paper contributor. The bank is obliged to submit to the body of the payment control a copy of the specified order within five days from the date of receipt of the request of the insurance contribution control authority. "; (f) to be supplemented with Part 11, which read as follows: " 11. On the basis of a statement by the insurance contributor on the clarification of the basis, type and affiliation of the payment, the accounting period, or the status of the insurance contributor and the act of joint reconciliation of the insurance premiums, penalties and fines, If such a joint reconciliation has been carried out, the payment control authority decides to specify the basis, type and affiliation of the payment on the day of the actual payment of the insurance premiums. The form of the decision to specify the basis, type and status of payment, the reporting period (s) or the status of the insurance contributor is approved by the insurance premium monitoring body. In doing so, the payment control authority performs a recalculation of the amount of the insurance premium assessed for the period from the date of their actual payment to the corresponding account of the respective State extrabudgetary fund. The Federal Treasury, until the date of the decision of the body to control the payment of insurance contributions, determine the basis, type and affiliation of the payment on the day of actual payment of insurance contributions. The decision on the clarification of the basis, type and status of payment, reporting period or status of the insured contribution payment control authority notifies the insurance contributor within five days. after the decision has been taken. "; z) to be supplemented with Part 12, to read: " 12. The rules provided for in this article shall also apply to penalties and fines. "; 8) of article 24, paragraph 1, to be supplemented with the following sentence:" Forms of the bank's opening or closing of the account, of the amendment. The account details are fixed by the insurance premiums. "; 9) in article 26: (a) Part 6 should read: " 6. The amount of the overpaid insurance premiums in respect of the forthcoming payments of the insurance contributor will be settled by decision of the insurance authority responsible for the payment of insurance premiums. The provision provided for in this Part does not prevent the insurance contributor from submitting a written statement of set-off (return) of the sum of the overpaid insurance premiums in the form of a written contribution to the control of the payment of insurance contributions. approved by the federal executive body exercising public policy and regulatory functions in the area of social insurance. "; b) Part 7, after the words" within 10 days " the words "from the day it was discovered that the insurance premiums were excessive, or", the words "premiums or" to be replaced by "insurance premiums, or"; (10) in article 27, paragraph 3, the word "set-off" should be replaced by the word "return"; 11) in article 29, paragraph 3: (a), amend paragraph 1 to read: " (1) To comply with the legislation of the Russian Federation on compulsory social insurance, to monitor compliance with the legislation of the Russian Federation on insurance contributions and the regulatory legal instruments adopted thereto. ";"; b) in paragraph (6) of the word " claim for payment of insurance ", replace the words" with the claim for payment of the underpayment of insurance premiums, "; 12) Part 4 of article 33, to be supplemented with the following sentence:" The form and requirements for the act shall be determined by the payment control authorities insurance premiums. "; 13) to supplement Article 51-1 as follows: " Article 51-1. Procedure for the collection of fines from banks for violation of the Russian law of the Russian Federation of insurance premiums Fines for offences under articles 49, 50 and 51 of this Federal Law, are recovered in a similar manner to the procedure established for violation of the laws of the Russian Federation on insurance premiums. "; 14) in article 58: (a) in Part 1: paragraph 1 after the words" peoples of the North, " to supplement OF THE PRESIDENT OF THE RUSSIAN FEDERATION "management;" be replaced by "management". Information on the conformity and non-conformity of agricultural producers with the criteria specified in Article 346-2 of the Tax Code of the Russian Federation, the tax authorities shall provide the monitoring bodies for the payment of insurance contributions in electronic form. The form is in the form of an information exchange agreement concluded between the Federal Executive Office, which is responsible for monitoring and supervising compliance with the laws of the Russian Federation on taxes and fees, and of the Russian Federation Information exchange concluded between the Federal Executive Committee, which is responsible for monitoring and supervising compliance with the legislation of the Russian Federation on taxes and charges, and the Social Insurance Fund of the Russian Federation THE RUSSIAN FEDERATION; "; to supplement paragraph 7 with the following: " 7) for contributors of insurance contributions-Russian organizations and individual entrepreneurs producing, producing, and/or publications Mass media (excluding the media, specializing in messages and materials of advertising and (or) erotic nature), including in electronic form, the main economic activity of which is: (a) Recreation activities and entertainment, culture and sports-in the field of radio and television broadcasting or news agencies; b) publishing and printing, printing of recorded media-in part editions of newspapers or magazines and periodicals, including interactive publications publications. "; b) supplement 1-1 with the following content: " 1-1. The procedure for the confirmation of the main economic activity of the Russian organizations and individual entrepreneurs referred to in paragraph 7 of Part 1 of this Article shall be determined by the Government of the Russian Federation. "; 1-2, read: " 1-2. Procedure for confirming the powers of Russian organizations and individual entrepreneurs referred to in paragraph 7 of part 1 of this article for production, production and (or) publication of mass media (excluding funds) Mass media specializing in the communications and materials of the advertising and the (or) erotic nature), as well as the maintenance by the Government Plenipotentiary of the executive branch of the registry of these organizations and and transfer of individual entrepreneurs to the Insurance premiums are determined by the Government of the Russian Federation. The register shall be transferred to the insurance bodies not later than the first day of the month following the reporting period. "; g) to be supplemented with Part 1-3, as follows: " 1-3. In case the economic activity of the Russian organization or individual entrepreneor referred to in paragraph 7 of Part 1 of this article is not consistent with the stated economic activity, based on the results of the reporting period (calculation) period or if these organizations or individual entrepreneurs are excluded from the register of organizations and individual entrepreneurs referred to in Part 1-2 of this Article, such an organization or individual entrepreneor is deprived of the right to use established by Part 3-1 of this Article The beginning of the period in which the discrepancy has been made or an exception has occurred, and the amount of insurance contributions is subject to restoration and payment to the budgets of State extrabudgetary funds in accordance with the established procedure with the recovery from the Russian the appropriate amount of foam. "; d) to supplement Part 3-1 as follows: " 3-1. The following premium rates apply for the insurance contributors referred to in paragraph 7 of Part 1 of this Article during 2011-2014: --------------------- | ----------- | ----------- | ----------- Name | 2011 | ----------- | ---------- | ----------- | ----------- | ----------- Pension Fund 20.0 20.8 21.6 23.2% Russian Federation% interest of the Fund for Social 2.9 2.9 2.9 Insurance of the Russian Federation 1.1 3.3 3.5 3.9% of the medical insurance percentage of Territorial 2.0 0.0 0.0 0.0 0.0%. "; Compulsory Health Insurance e) in Part 6 of the word" in accordance with Parts 2 and 3, replace by the words "in accordance with Parts 2, 3, and 3-1". Article 11, paragraph 1, article 11, paragraph 2, of the Federal Law dated 1 April 1996 N 27-FZ " About Individual OF THE PRESIDENT OF THE RUSSIAN FEDERATION 1401; 2001, N 44, sect. 4149; 2003, N 1, est. 13; 2007, N 30, est. 3754; 2008, N 18, st. 1942; N 30, sect. 3616; 2009, N 30, sect. 3739; N 52, sect. 6417; 2010, N 31, st. 4196), amend to read: " 2. The Insurer, on a quarterly basis no later than the 15th of the second calendar month following the reporting period, represents each insured person (including persons who have concluded civil contracts, remuneration for which insurance premiums are assessed in accordance with the laws of the Russian Federation): ". Article 3 Article 3 Amend the federal law from 15 In December 2001, the Russian Federation Council adopted the law on compulsory pension insurance in the Russian Federation. 4832; 2004, N 30, sect. 3088; 2009, N 30, sect. 3739; 2010, N 40, sect. 4969; N 42, est. (5294) The following changes: (1) in paragraph 1 of Article 7, paragraph 1 of Article 7 of the word "descent", replace the words "family (descent)" after the words "peoples of the North," to be supplemented by the words "Siberia and the Far East of the Russian Federation"; (2) In article 33: (a) in paragraph 4: subpara. 1 after the words "peoples of the North," add the words "Siberia and the Far East of the Russian Federation"; to read: (7) for of Russian organizations and individual entrepreneurs, Producing payments to natural persons and producing, producing in light (on air) and (or) publishing the media (with the exception of the media specialized in communications and advertising materials and (or) erotic nature), including in electronic form, the main economic activity of which is: activities in the field of recreation and entertainment, culture and sports, in the field of radio and television TV or news agency operations; publishing and Printing activities, reproducing recorded media-in the publication of newspapers or magazines and periodicals, including interactive publications. "; (b) in paragraph 8, replace the words" subparagraphs 4 and 6 "with the words" "subparagraphs 4, 6 and 7"; in), add the following: " 9. In the period 2011-2014, the following premium rates apply for the insured persons referred to in paragraph 4 of paragraph 4 of this article: ----------- | ----------- | ----------------------------- | ------------- Period | Tariff | Funding | Finance- | Insurance | Insurance Part | Insurance Part | Contribution | Contributions | Accumulative | | | parts | | | labor | | Pensions | | --------------- | ------------- | ------------- | | for faces | for faces | | 1966 | 1967 | 1967 | | | birth | | | | and younger | | --------------- | --------------- | ------------- | ------------- | ------------- 2011 20.0 20.0 14.0 6.0 percentage of percent of 2012 20.8 20.8 14.8 6.0 percentage percentage of 2013 21.6 21.6 15.6 6.0 percentage percentage of 2014 23.2 23.2 23.2 17.2 6.0 percent percent of percent. ". Article 4 This Federal Law effective 1 January 2011. President of the Russian Federation Dmitry Medvedev Moscow, Kremlin 8 December 2010 N 339-FZ