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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 On amendments to the Federal Law "On insurance premiums in the Pension Fund of the Russian Federation, Social Insurance Fund of the Russian Federation" OF THE PRESIDENT OF THE RUSSIAN FEDERATION Insurance in the Russian Federation " Accepted State Duma on October 8, 2010 Approved by the Federation Council on October 13, 2010 (In the wording of the Federal Law dated 29.11.2010. N 313-FZ Article 1 OF THE PRESIDENT OF THE RUSSIAN FEDERATION Federation, 2009, N 30, sect. 3738; Russian newspaper, 2010, 30 September) the following changes: (1) Part 5 of Article 8 should read: " 5. The limit of the basis for the calculation of insurance premiums as set out in part 4 of this article is to be indexed annually (from 1 January of the relevant year), taking into account the increase in the average wage in the Russian Federation. The size of the limit base for the calculation of insurance contributions is determined and established by the Government of the Russian Federation. The size limit of the basis for the calculation of insurance premiums shall be rounded to the full thousand rubles. At the same time, the sum of 500 roubles and more shall be rounded up to the full thousand rubles, and the sum of less than 500 roubles is dropped. "; 2) in part 2 of Article 12: (a) in paragraph 3, the words" 2.1 percent "are replaced by the words" from 1 January 2011: 3.1 per cent; From January 1, 2012-5.1 percent "; b) (Sprag-Federal Law of 29.11.2010). N 313-FZ) 3) Article 33 will be supplemented with Parts 5 and 6 as follows: " 5. In order to monitor the reasonableness of the application of the reduced rates of insurance premiums by the insurance contributors referred to in article 57, part 2, paragraph 4, and article 58, paragraphs 4 and 6, of this Federal Law, tax authorities upon request The insurance authorities: 1) provide the insurance authorities with the information necessary to verify compliance with the requirements set out in part 2-1, paragraph 2, of part 2, paragraph 2, of article 57; and Part 4, article 58, paragraph 2, of this Federal Law; 2) In conjunction with the monitoring bodies for the payment of insurance contributions by insurance premiums paid by the entities for the monitoring of compliance with the requirements set out in paragraph 2 of Part 2-1 and Part 2, paragraph 2-2 of Article 57 of this Federal Law. 6. The information provided for in Part 5 of this Article shall be transmitted by the tax authorities to the electronic insurance authorities in accordance with the information exchange agreement concluded between the federal authority THE RUSSIAN FEDERATION, THE RUSSIAN FEDERATION, THE RUSSIAN FEDERATION, THE RUSSIAN FEDERATION by the federal executive authority responsible for monitoring and OF THE PRESIDENT OF THE RUSSIAN FEDERATION for organizations active in the field of information technology (with the exception of organizations that have a resident status of a technical and specialized economic zone) that are recognized by Russian organizations involved in the development of and implementation of computer programmes, databases on physical media or electronically by means of communication, regardless of the type of contract and (or) providing services (work) for the development, adaptation, modification of computer software, databases (software and information products) technology), installation, testing and maintenance of computer software, databases: ---------------- + ----------------- + -------------------------------- Pension | Fund of the Compulsory Medical Fund of the Russian Federation * [ [ Insurance]] of the [ [ Russian Federation]] | --------------- + ---------------- | Federation | Federal | territorial | | funds | | required | | medical | medical | | Insurance | | insurance ---------------- + ----------------- + --------------- + --------------- + ---------------- 14.0 percent 0.0 percent 0.0 percent. "; b) add to parts 2-1-2-5 as follows: " 2-1. Information technology organizations (with the exception of organizations with a resident status of the technical and specialized economic zone and newly established organizations) Informative technologies), apply the premium rates provided for in paragraph 4 of Part 2 of this Article, when they meet the following conditions: 1) the organization has received a document on the state accreditation of the organization; information technology activities in the field of information technology, OF THE PRESIDENT OF THE RUSSIAN FEDERATION Adaptation and modification of computer software, databases (software and information products), and services (work) for installation, testing and maintenance of specified software for computers, databases on the results of nine months the year before the organization's contribution to the payment of insurance contributions The insurance premium provided for in paragraph 4 of Part 2 of this Article shall not be less than 90 per cent of the total income of the organization for the period; 3) the average number of employees, determined in accordance with the procedure established by the by the federal executive authority, authorized in the field of statistics, for the first nine months of the year preceding the year in which the organization paid insurance premiums on the premium rates provided for in paragraph 4 of part 2 of this article, at least 50 persons. 2-2. Newly established information technology organizations, with the exception of organizations with a resident status of the SUV, apply insurance premium rates Part 2, paragraph 4, of this article, when they meet the following conditions: (1) the organization has received a document on the State accreditation of an information technology organization, in accordance with the procedure established by the Government of the Russian Federation; 2) share of revenues from Implementation of computer software copies, databases, transfer of property rights to computer programmes, databases, and services (work) on the development, adaptation and modification of computer software, databases (software and Information products of computing equipment), as well as services (work) for installation, testing and maintenance of specified software for computers, databases based on the accounting period (calculation) period, is not less than 90% of the total income organizations for the period; 3) the average number of employees for The reporting period (estimated) is at least 50 persons. 2-3. For the purposes of Parts 2 to 1 and 2 to 2 of this article, the amount of the proceeds shall be determined according to the tax records of the organization in accordance with Article 248 of the Tax Code of the Russian Federation. 2-4. In the event that an organization fails to fulfil at least one condition in accordance with the reporting period (s), the organization shall be deprived of the right to apply in the case of deprivation of the right to use the same condition. The rates of premium covered by paragraph 4 of Part 2 of this Article have been determined since the beginning of the period in which the non-compliance with the established conditions and/or withdrawal of the state accreditation has been cancelled. 2-5. The monitoring of compliance with the requirements set out in paragraph 2 of Part 2-1 and Part 2, paragraph 2-2 of this Article shall be carried out, including on the basis of accounts provided by the organizations operating in the field of information. "Technology", according to article 15 of this Federal Law. "; 5), article 58 should read as follows:" Article 58. The reduced premium rates for individual categories of insurance contributors contributions in the transition period 20112019 1. During the transition period, the reduced rates of insurance premiums for the insurance contributors referred to in article 5, paragraph 1, of this Federal Law: 1) for agricultural producers are applied. OF THE PRESIDENT OF THE RUSSIAN FEDERATION management; 2) for organizations and individual entrepreneurs, applying a single agricultural tax; 3) to contributors of insurance premiums that make payments and other emoluments to individuals who are persons with a disability of I, II or III of the group-in respect of these payments and rewards, for associations of persons with disabilities, for organizations whose charter capital is entirely made up of the contributions of public organizations of persons with disabilities, in which the average number of persons with disabilities is not less than 50 per cent and the share of wages Persons with disabilities in the pay fund are not less than 25 per cent, for Institutions set up to achieve educational, cultural, therapeutic, physical, physical, scientific, informational and other social purposes, as well as to provide legal and other assistance to persons with disabilities, children with disabilities and their parents (other legal representatives), whose sole owners are public organizations of persons with disabilities, with the exception of contributors that engage in the production and/or implementation of the excisable goods, minerals, other minerals, and other In accordance with the list approved by the Government of the Russian Federation on the submission of All-Russian Public Organizations of Disabled Persons; 4) for the economic societies established after 13 August 2009 by the budgetary scientific community Institutions under the Federal Act No. 127 of 23 August 1996 on science and public science and technology policy and institutions of higher vocational education, in accordance with the Federal Law of 22 August 1996 N 125-FZ "On Higher and Postgraduate Professional Education". The register of notification of the establishment of economic societies shall be kept by the authorized Government of the Russian Federation by the Federal Government of the Russian Federation and shall be transferred to the authority of the payment of insurance contributions not later than the 1st day of the month, The following during the reporting period, in the manner determined by the Government of the Russian Federation; 5) for organizations and individual entrepreneurs who have the status of a resident of the technical and economic zone and producing Payments to individuals operating in the territory of the special economic zone; 6) for organizations carrying out activities in the field of information technology (with the exception of organizations with a resident status of a technical and specialized economic zone) that are recognized Russian organizations involved in the development and implementation of computer programs, databases on physical media, or electronically through the communication channels, regardless of the type of contract and (or) providing services (in progress) for the development, adaptation, modification of computer software, databases (software and IT products), installation, testing and maintenance of computer software, databases. 2. The following premium rates apply for the insurance contributors referred to in paragraphs 1 to 3 of this article during the period from 2011 to 2014: ----------------------- + -------------- + -------------- + ------------- Name | 2011 | 2012 | | 2013-2014 | | years ----------------------- + -------------- + -------------- + ------------- Pension Fund 16.0% 16.0% 21.0% of the Russian Federation Social 1.9% Fund 1.9% 2.4% OF THE PRESIDENT OF THE RUSSIAN FEDERATION Percentage 2.3 per cent 3.7 per cent of compulsory health insurance for Territorial Funds 1.2 per cent 0.0 per cent. compulsory health insurance 3. The following premium rates apply for the insurance contributors referred to in paragraphs 4 to 6 of Part 1 of this Article in 2011-2019: ----------------------- + ---------- + ----------- + ---------- + --------- Name | 2011 | | 2011 | | 2019 | | 2019 | | ----------------------- + ---------- + ---------- + --------- + --------- + --------- + --------- Pension Fund 8.0 8.0 13.0 20.0% 2.9 2.9 per cent interest to the Russian Federation Federation of the Federal Fund 2.0 4.0 5.1 5.1 5.1%% interest on the Medical Insurance of Territorial 2.0 0.0 0.0 0.0 0.0%%. Medical insurance 4. The insurance premiums referred to in paragraph 4 of part 1 of this article shall apply the insurance premiums provided for in part 3 of this article when they meet the following conditions: 1) research and Development and implementation of the results of the intellectual activity. Research and development work involves the creation of new or improved products (goods, works, services), in particular invention; 2) application of the simplified system taxation. 5. The insurance premiums referred to in paragraph 6 of part 1 of this article shall apply the rates of insurance premiums provided for in part 3 of this article when they meet the conditions laid out in Parts 2 to 1 and 2 to 2 of Article 57 of this Federal Act. of the law. The monitoring of compliance with the requirements set out in paragraph 2 of Part 2-1 and Part 2, paragraph 2 of Article 57 of this Federal Law shall be carried out, including on the basis of accounts provided by the organizations carrying out activities in of information technology, in accordance with article 15 of this Federal Act. 6. In the period from 2011 to 2019, the revenues from the budgets of public extrabudgetary funds in connection with the establishment of reduced rates of insurance contributions to the insurance contributors referred to in part 1 of this article shall be compensated by the inter-budgetary appropriations. Transfers from the federal budget to the budgets of the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation and the Federal Compulsory Medical Insurance Fund. The amount of compensation awarded is defined as the difference between the amount of the premium that could be paid by the insured premiums in accordance with the tariffs established by article 12, paragraph 2, of this Federal Act, and the amount insurance premiums to be paid by them in accordance with Parts 2 and 3 of this Article, and shall be established for the next fiscal year by the federal law on the federal budget for the next financial year and the plan period. ". Article 2 Article 33 of the Federal Law N 167-FZ" On obligatory pension insurance in the Russian Federation " (Russian legislature, 2001, N 51, p. 4832; 2004, N 30, sect. 3088; 2009, N 30, sect. 3739; Russian newspaper, 2010, 30 September) the following changes: 1) to add (4) (4) to (4) for organizations working in the field of information technology, with the exception of organizations with a special economic zone resident status: ---------------- + ------------------------------ + ------------------- Tariff insurance | Financing for contribution | insurance part |accumulative part of | labor pension pensions | -------------- + --------------- + ------------------- | for persons | for persons | 1967 persons | 1966 | 1967 |born and younger | birth and | | older | and younger | ---------------- + -------------- + --------------- + ------------------- 14.0 percent 14.0 percent 8.0 percent 6.0 percent. "; 2) paragraph 4 should read: " 4. During the transition period, reduced rates of insurance premiums are applied for the following categories of insured persons referred to in article 6, paragraph 1 (1) of this Federal Law: 1) Agricultural producers meeting the criteria set out in Article 346-2 of the Tax Code of the Russian Federation, for organizations of folk arts and family (tribal) communities of the small indigenous minorities of the North, the traditional economic sectors; 2) for organizations and Individual entrepreneurs who apply a single agricultural tax; 3) for insured persons making payments and other emoluments for disabled persons I, II or III of the group, in respect of these payments and remuneration, for social organizations of persons with disabilities, for organizations whose charter capital is entirely composed of the contributions of public organizations of persons with disabilities, in which the average number of persons with disabilities is not less than 50 per cent, and the proportion The wages of disabled persons in the pay fund are at least 25 Percentage of institutions established to achieve educational, cultural, therapeutic, physical and physical education, scientific, information and other social purposes, and to provide legal and other assistance to persons with disabilities, children with disabilities and their parents (other legal representatives) whose sole owners are public organizations of persons with disabilities, with the exception of insured persons engaged in the production and (or) excise goods, mineral commodities, other mineral resources, as well as other goods under The list approved by the Government of the Russian Federation on the submission of the All-Russian Public Organizations of Disabled Persons; 4) for economic societies established after 13 August 2009 by the budget scientific institutions Federal Act No. 127 of 23 August 1996 on science and public science and technology policy and educational institutions of higher vocational training, in accordance with the Federal Act of 22 August 1996. N 125-FZ "On Higher and Postgraduate Professional Education"; 5) for organizations and individual entrepreneurs having the status of a resident of the technical-implementation special economic zone and making payments to individuals operating in the territory of the technical-implementation special economic zone; 6) for organizations carrying out activities in the field of information technology, with the exception of organizations with a resident status of a technical and specialized economic zone. "; 3) in paragraph 5 of the phrase" Paragraph 4 "shall be replaced by the words" referred to in paragraph 4, subparagraphs 1 to 3 "; Amend paragraphs 7 and 8 to read: " 7. For the period 2011-2019, the following insurance premiums are applicable for the insured persons referred to in paragraphs 4 to 6 of this article: ----------- + ----------- + ------------------------ + ------------------ Period | Tariff | Na Financing | Financing |insurance part of the labor | contribution | contributory | pension | parts of labor | | pensions | | ------------ + ----------- + ------------------ | | for persons | for persons | 1967 persons | | 1966 (1967) | birth and younger | | birth and birth | | | older | | older | and younger | ----------- + ----------- + ----------- + ----------- + ------------------ 2011-2017 8.0 8.0 8.0 6.0% interest year 2018 13.0 13.0 7.0 6.0 per cent percentage percentage of 2,02019 20.0 20.0 14.0 per cent. percent percent 8. Insurers referred to in paragraph 2 (4) and (4) and (6) of paragraph 4 of this article shall apply the rates of insurance premiums in accordance with this article in the performance of these insured persons by the conditions established by the Federal Law "On insurance". Contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund and the territorial funds of compulsory health insurance. 1. This Federal Act shall enter into force on the date of its official publication, with the exception of article 1, paragraph 1, of this Federal Act. 2. Article 1, paragraph 1, of this Federal Act shall enter into force on 1 January 2011. 3. Part 2, paragraph 4, paragraphs 2-1-2-5 of article 57 of the Federal Law of 24 July 2009, entitled "Insurance contributions to the Pension Fund" OF THE PRESIDENT OF THE RUSSIAN FEDERATION Article 33, paragraph 2 of the Federal Law dated December 15, 2001 N 167-FZ " On mandatory pension insurance in the Russian Federation " (as amended by this Federal Law) applies to legal relations arising from 1 January 2010. President of the Russian Federation Dmitry Medvedev Moscow, Kremlin October 16, 2010 N 272-FZ