On Amendments To Certain Legislative Acts Of The Russian Federation On Tariff Setting Insurance Premiums In The State Budget Funds

Original Language Title: О внесении изменений в отдельные законодательные акты Российской Федерации по вопросам установления тарифов страховых взносов в государственные внебюджетные фонды

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RUSSIAN FEDERATION FEDERAL LAW on amendments to certain legislative acts of the Russian Federation on tariff setting insurance premiums in the State budget funds adopted by the State Duma November 23, 2011 year approved by the Federation Council November 25, 2011 year (as amended by federal law from 02.04.2014 N 59-FZ) Article 1 amend the Federal law of April 1, 1996 N 27-ФЗ "about the individual (personalized) accounting in the statutory pension insurance" (collection of laws of the Russian Federation , 1996, no. 14, art. 1401; 2001, no. 44, art. 4149; 2003, N 1, art. 13; 2007, N 30, art. 3754; 2008, N 18, art. 1942; N 30, art. 3616; 2009, no. 30, art. 3739; N 52, art. 6417, 6454; 2010, N 31, art. 4196; N 49, St. 6409; N 50, art. 6597; 2011 N 29, art. 4291; (N) 45, St. 6335) as follows: 1) in article 6, paragraph 2: a) subparagraph 13: second paragraph, after the words "retirement pension", add the words "within the established limit value base for charging insurance premiums";
third paragraph, after the words "retirement pension" add the words "within the established limit value base for charging insurance premiums";
b) the first paragraph of subparagraph 13-1, after the words "in accordance with the legislation of the Russian Federation on insurance premiums" add the words "or shall be paid according to the rates under the size of the tariff of premiums in the Pension Fund of the Russian Federation, established by point 2-1 article 22 of the Federal law of December 15, 2001 N 167-FZ" about obligatory pension insurance in the Russian Federation ";
2) article 8: a) in paragraph 1: in the first paragraph, the words ", including individuals, premiums are often smuggled into yourself" should be deleted;
in the third paragraph, the first sentence should be deleted, in the second sentence, the words ", including individuals, premiums are often smuggled into yourself" should be deleted;
b) in paragraph 3, the words ", including individuals, premiums are often smuggled into yourself" should be deleted;
in) in the first subparagraph of paragraph 4, the words ", including individuals, premiums are often smuggled into yourself" should be deleted;
3) in article 11: (a) paragraphs 5 and 6) and void;
b) in paragraph 7, the words "paragraphs 5 and 5-1" should be replaced by the words "paragraph 5-1";
4) in the second part of article 17, the words "including individuals, premiums are often smuggled into yourself," should be deleted.
Article 2 amend the Federal law dated November 27, 2001 N 155-FZ "on additional social security for members of flight crews of civil aircraft" (collection of laws of the Russian Federation, 2001, no. 49, p. 4561; 2009, no. 23, p. 2769; N 30, art. 3739) as follows: 1) the first part of article 4-1, after the words "as well as the recovery of arrears of contributions, relevant penalties and fines" shall be supplemented with the words "unrepayable on contributions";
2) in article 4-2): (a) part II shall be amended as follows: "failure of contributor to this federal law within the prescribed period of calculating assessed contributions paid and the Pension Fund of the Russian Federation on the place of registration involves the recovery of a fine of 5 percent of the amount of the contributions payable accrued over the last three months of the reporting period (settlement) for each complete or incomplete month starting from the day established for its submission, but not more than 30 per cent of that amount and not less than 1000 rubles. ";
b) part three shall be amended as follows: "the refusal of the contributor from the submission or failure to submit them within the prescribed period of this federal law, territorial bodies of the Pension Fund of the Russian Federation documents (copies of documents) necessary for the implementation of the control over correctness of calculation, completeness and timeliness of payment (transfers) contributions involve collecting a fine of 200 rubles for each document is provided.".
Article 3 to amend the Federal law of December 15, 2001 N 167-FZ "about obligatory pension insurance in the Russian Federation" (collection of laws of the Russian Federation, 2001, N 51, art. 4832; 2003, N 1, art. 2, 13; N 52, art. 5037; 2004, N 27, art. 2711; N 30, art. 3088; N 49, St. 4856; 2005, N 45, art. 4585; 2007, N 30, art. 3754; 2008, N 18, art. 1942; N 30, art. 3616; 2009, N 1, art. 12; N 29, art. 3622; N 30, art. 3739; N 52, art. 6417; 2010, N 31, art. 4196; N 40, St. 4969; N 42, art. 5294; N 50, art. 6597; 2011, N 1, art. 40, 44; N 27, art. 3880; N 29, art. 4291; (N) 45, St. 6335) as follows: 1) article 3 complemented paragraphs read as follows: "the joint part of the tariff of premiums-part of premiums for compulsory pension insurance, intended to form, in accordance with the Federal law on the budget of the Pension Fund of the Russian Federation funds to pay a fixed base rate of employment pension, the social allowance for burial of deceased pensioners, not subject to compulsory social insurance against temporary disability and maternity allowance at the date of death and for other purposes envisaged by the legislation of the Russian Federation on obligatory pension insurance, not associated with the formation of funds for payments funded part of the labour pension and other benefits at the expense of pension assets, established by the legislation of the Russian Federation;

private part of the tariff of premiums-part of premiums for compulsory pension insurance, intended to generate money insured and considered on its individual account, including special part of individual personal account, in order to determine the amount of calculated pension capital, as well as the size of the funded part of the labour pension and other benefits at the expense of pension assets, established by the legislation of the Russian Federation. ";
2) in paragraph 1 of article 7: a) in the first subparagraph the words "insured persons are citizens of the Russian Federation, as well as permanently or temporarily residing in the territory of the Russian Federation, foreign citizens and stateless persons" should be replaced by the words "insured persons are citizens of the Russian Federation who are permanently or temporarily residing in the territory of the Russian Federation foreign citizens or stateless persons, as well as foreign citizens or stateless persons (with the exception of highly qualified specialists in accordance with the Federal law of July 25, 2002 N 115-FZ" On legal status of foreign citizens in the Russian Federation "), temporarily staying on the territory of the Russian Federation concluded an employment contract for an indefinite period or a fixed-term employment contract for a period of not less than six months";
b in paragraph two) after the words "contract" add the words ", including the heads of the organizations, which are the only participants (founders), members of the organizations, owners of their property", the words "as well as to copyright and license agreement" should be replaced by the words "Copyright Treaty order, as well as the authors of the works, receiving payments and other remuneration under contracts of alienation of an exclusive rights to works of science, literature, art, publishing licensing contracts , licensing contracts on granting the right to use works of science, literature and art ";
3 article 10, paragraph 1), after the words "on the regulations provided for" add the words "by this federal law and";
4) in paragraph 2 of article 11: (a) paragraph three) worded as follows: "notaries, private practice, lawyers in five-day's term from the date of submission of the territorial bodies of the Federal Executive authority of the insurer which carries out functions in the sphere of Justice, evidence of termination of the powers of a notary public, the cessation or suspension of the status of the lawyer";
b) complement the new fourth paragraph to read as follows: "the natural persons referred to in paragraph 1 of this article in the fifth paragraph, the period of fourteen days from the date of submission of the Declaration by the insured on deregistration as a policyholder.";
in paragraph four) considered the fifth paragraph;
5) in article 22: (a) 2-1) shall be amended as follows: "2-1. For insured persons referred to in subparagraph 1 of paragraph 1 of article 6 hereof, the following rates of premiums, unless otherwise stipulated by this federal law:----------|------------------------------------|-------------------rates | To finance the insurance part | On the financing of insurance | the labour pension funded part of the contribution | | | the labour pension |-----------------|-----------------|-------------------| for those 1966 | for those 1967 | for those 1967 birth and over the year | |-birth and younger | birth and younger----------|------------------|-----------------|-------------------26.0 26.0%, 20.0%, 6.0 per cent per cent of them: among them: 10.0 per cent individual 10.0 per cent part of the tariff shared joint insurance part of the tariff part of the tariff contributions. ";
insurance premiums; contributions;
16.0 per cent 10.0 per cent private private part of the tariff part of the tariff of premiums premiums b) shall be amended with paragraph 2-2 as follows: "2-2. When calculating the cost of the insurance year, on the basis of which is determined by the size of the insurance premiums paid by insured persons referred to in subparagraph 2 of paragraph 1 of article 6 hereof, subject to the tariffs of insurance premiums established by paragraph 2-1 of this article. ";
6) supplemented by article 22-1 to read as follows: "article 22-1. Tariff of premiums in respect of insured persons of foreign citizens or stateless persons 1. Insured persons referred to in article 6 hereof, in respect of insured persons of foreign citizens or stateless persons residing permanently in the territory of the Russian Federation, shall pay premiums according to the tariff established by this federal law for citizens of the Russian Federation to finance insurance and accumulative parts labour pension, depending on the year of birth of these insured persons.

2. Insured persons referred to in article 6 hereof, in respect of insured persons of foreign citizens or stateless persons (with the exception of highly qualified specialists in accordance with the Federal law of July 25, 2002 N 115-FZ "on the legal status of foreign citizens in the Russian Federation"), temporarily residing in the territory of the Russian Federation or temporarily staying on the territory of the Russian Federation and have concluded an employment contract for an indefinite period or a fixed-term employment contract for a period of not less than six months pay premiums according to the tariff established by this federal law for citizens of the Russian Federation on the financing of the insurance part of the labour pension, regardless of year of birth of these insured persons. ";
7 article 27, paragraph 3) worded as follows: "3. the fines provided for in this article shall be carried out in the manner prescribed by the Federal law dated July 24, 2009 N 212-ФЗ" about insurance premiums to the Pension Fund of the Russian Federation, the social insurance fund of the Russian Federation, the Federal compulsory medical insurance fund. ';
8) in article 33: a) in paragraph 4: sub-paragraph 5 shall be amended as follows: "5) for the organizations and individual entrepreneurs, concluded with the administration of special economic zones of the agreement relating to the implementation out technical innovation activity and producing payments to physical persons working in technical innovation or special economic zone industrial production special economic zone, for the organizations and individual entrepreneurs who have signed the agreement for the implementation of tourist-and-recreational activities and paying individuals working in tourist-and-recreational special economic zones, the United decision by the Government of the Russian Federation in the cluster ";
in subparagraph 8: twenty-sixth paragraph shall be reworded as follows: "transport and communication";
supplement paragraphs read as follows: "retail sale of pharmaceutical and medical goods, and orthopaedic appliances;
production of bent steel profiles;
production of steel wire. ";
Supplement 10-13 paragraphs read as follows: "10) for pharmacy organizations, recognized as such in accordance with the Federal law of April 12, 2010 year N 61-FZ" on circulation of medicines "and pay the uniform tax on vmenennyj the income for certain types of activities, as well as for individual entrepreneurs, licensed to pharmaceutical activities and pay the uniform tax on vmenennyj the income for certain types of activities, with respect to payments and rewards produced by individuals in connection with the implementation of pharmaceutical activities;
11) for non-profit organizations (with the exception of the State (municipal) institutions) registered in the order established by the legislation of Russian Federation, applying the simplified taxation system and in accordance with the founding documents of the activities in the field of social services, research and development, education, health, culture and art (theatres, libraries, museums and archives) and sports (except professional);
12) for charitable organizations registered in the order established by the legislation of the Russian Federation and applying the simplified system of taxation;
13) for organizations providing engineering services, with the exception of organizations involved with the administration of special economic zones of the agreement relating to the implementation out technical innovation activity. ";
b) paragraph 5 shall be amended as follows: "5. For 2011-2014 years for insured persons referred to in subparagraphs 1-3 paragraph 4 of this article shall apply to the following rates of premiums:--|--|----------------------------------|---------------Period | Tariff | On the financing of insurance financing the | insurance | part of the labour pension | ing drive | vågå | | Noah parts | contribution | | labour pension | |----------------|-----------------|---------------
| | for those 1966 | for those 1967 | for those 1967 | | year of birth | birth year |, and | | and older | and younger | younger--|--|----------------|-----------------|---------------2011 10.0 6.0 16.0 16.0 per cent per cent per cent a year per cent 2012 16.0 16.0%-10.0%-6.0%-year per cent private private private part of the tariff part of the tariff part of Tarifa insurance insurance insurance contributions contributions contributions 2013-21.0 21.0%, 15.0%, 6.0%-2014 per cent: of them: individual years, 5.0%-5.0%-part of the tariff shared joint insurance part of the tariff part of the tariff contributions. ";
insurance premiums; contributions;
16.0 per cent 10.0 per cent private private part of the tariff part of the tariff of the insurance premiums paid contributions) paragraph 6 shall be amended as follows:

"6. For organizations that have received a status of project participants to implement research, development and commercialization in accordance with the Federal law of September 28, 2010 year N 244-FZ" on skolkovo innovation centre, in the manner and cases under article 58-1 Federal law dated July 24, 2009 N 212-ФЗ "about insurance premiums to the Pension Fund of the Russian Federation, the social insurance fund of the Russian Federation The Federal compulsory medical insurance fund ", the following rates of premiums:----------|------------------------------------|-------------------rates | To finance the insurance part | On the financing of insurance | the labour pension funded part of the contribution | | | the labour pension |-----------------|-----------------|-------------------| for those 1966 | for those 1967 | for those 1967 birth and over the year | |-birth and younger | birth and younger----------|------------------|-----------------|-------------------14.0 14.0 per cent 8.0 per cent from 6.0 per cent per cent private private private part of the tariff part of the tariff part of the tariff of premiums for insurance premiums premiums. ";
g) paragraph 7 shall be amended as follows: "7. during 2011-2019 years for insured persons referred to in subparagraphs 4-6 of paragraph 4 of this article shall apply to the following rates of premiums:--|--|----------------------------------|---------------Period | Tariff | On the financing of insurance financing the | insurance | part of the labour pension | ing drive | vågå | | Noah parts | contribution | | labour pension | |----------------|-----------------|---------------
| | for those 1966 | for those 1967 | for those 1967 | | year of birth | birth year |, and | | and older | and younger | younger--|--|----------------|-----------------|---------------2011 8.0 8.0% 2.0% 6.0% year% 2012-8.0 8.0%-2.0%-6.0%-2017 per cent private private private years part of the tariff part of the tariff part of Tarifa insurance insurance insurance contributions contributions contributions 13.0 13.0 per cent 2018-7.0%-6.0%-year per cent private private private part of the tariff part of the tariff part of Tarifa insurance insurance insurance contributions contributions contributions 20.0 20.0 per cent 2019 , 14.0 percent, 6.0 percent a year per cent: of which: private-4.0% 4.0%-part of the tariff shared joint insurance part of the tariff part of the tariff contributions. ";
insurance premiums; contributions;
16.0 per cent 10.0 per cent private private part of the tariff part of the tariff of the insurance premiums paid contributions) in paragraph 8, the words "sub-paragraphs 4, 6-8 paragraph 4" should be replaced by the words "sub-paragraphs 4, 6-8, 13 item 4";
(e)) paragraph 9 shall be amended as follows: "9. In the period 2011-2014 for policyholders referred to in subparagraph 7 of paragraph 4 of this article shall apply to the following rates of premiums:--|--|----------------------------------|---------------Period | Tariff | On the financing of insurance financing the | insurance | part of the labour pension | ing drive | vågå | | Noah parts | contribution | | labour pension | |----------------|-----------------|---------------
| | for those 1966 | for those 1967 | for those 1967 | | year of birth | birth year |, and | | and older | and younger | younger--|--|----------------|-----------------|---------------2011 14.0 6.0 20.0 20.0 per cent per cent per cent a year per cent 2012 20.8 20.8 per cent, 14.8 per cent, 6.0 per cent per cent of year: 4.8 per cent:-4.8%-part of the tariff shared joint insurance part of the tariff part of the tariff contributions of insurance premiums; contributions;
16.0 per cent 10.0 per cent private private part of the tariff part of Tarifa insurance premiums contributions 21.6 21.6 per cent in 2013, 15.6 percent, 6.0 percent a year per cent, out of which 5.6 per cent:-5.6 per cent part of the tariff shared joint insurance part of the tariff part of the tariff contributions of insurance premiums; contributions;
16.0 per cent 10.0 per cent private private part of the tariff part of Tarifa insurance premiums 23.2 23.2 per cent 2014 contributions 17.2 percent, 6.0 percent a year per cent, out of which 7.2 per cent:-7.2 per cent part of the tariff shared joint insurance part of the tariff part of the tariff contributions. ";
insurance premiums; contributions;
16.0 per cent 10.0 per cent private private part of the tariff part of Tarifa insurance premiums contributions f) paragraph 10 shall be amended as follows: ' 10. During the 2011 year for insured persons specified in subparagraph 8 of paragraph 4 of this article shall apply to the following rates of premiums:--|--|----------------------------------|---------------Period | Tariff | On the financing of insurance financing the | insurance | part of the labour pension | ing drive | vågå | | Noah parts | contribution | | labour pension | |----------------|-----------------|---------------
| | for those 1966 | for those 1967 | for those 1967 | | year of birth | year of birth and year of birth |

| | and older | and younger | younger--|--|----------------|-----------------|---------------18.0 18.0% 12.0% 2011 6.0%. "; year% w) shall be amended with paragraph 12 to read as follows: "12. During the 2012-2013 biennium, for insured persons referred to in subparagraphs 8, 10-12 paragraph 4 of this article shall apply to the following rates of premiums:--|--|----------------------------------|---------------Period | Tariff | On the financing of insurance financing the | insurance | part of the labour pension | ing drive | vågå | | Noah parts | contribution | | labour pension | |----------------|-----------------|---------------
| | for those 1966 | for those 1967 | for those 1967 | | year of birth | birth year |, and | | and older | and younger | younger--|--|----------------|-----------------|---------------2012-20.0 20.0%, 14.0%, 6.0%. "; 2013 per cent: of which: years 4.0%-4.0%-joint joint part of the tariff part of Tarifa insurance premiums; contributions;
16.0 per cent 10.0 per cent private private part of the tariff part of the tariff of the insurance premiums and contributions) shall be amended with paragraph 13 to read as follows: "13. During the 2012-2013 biennium, for insured persons referred to in subparagraph 13 of paragraph 4 of this article shall apply to the following rates of premiums:--|--|----------------------------------|---------------Period | Tariff | On the financing of insurance financing the | insurance | part of the labour pension | ing drive | vågå | | Noah parts | contribution | | labour pension | |----------------|-----------------|---------------
| | for those 1966 | for those 1967 | for those 1967 | | year of birth | birth year |, and | | and older | and younger | younger--|--|----------------|-----------------|---------------2012-22.0 22.0%, 16.0%, 6.0%-2013 per cent: of them: individual years 6.0%-6.0%-part of the tariff shared joint insurance part of the tariff part of the tariff contributions. ";
insurance premiums; contributions;
16.0 per cent 10.0 per cent private private part of the tariff part of Tarifa insurance premiums contributions 9) supplemented by article 33-1 to read as follows: "article 33-1. Insurance contribution rates in 2012-2013, 2012-2013 years for insured persons referred to in subparagraph 1 of paragraph 1 of article 6 hereof, with the exception of policyholders referred to in paragraphs 4 and 6 of article 33 hereof, the following rates of premiums, unless otherwise stipulated by this federal law:-----------|--|-----------------------------|---------------base | Tariff | To finance the insurance payroll funding the | insurance | part of the labour pension-insurance drive compet-| | vågå | | part assessments | contribution | | labour pension | |--------------|--------------|---------------
| | for those 1966 | for those 1967 | for those 1967 | | year of birth | birth year |, and | | and older | and younger | younger-----------|--|--------------|--------------|---------------within 22.0 22.0 16.0 6.0 install-percent percent percent percent-Ned from them: among them: individual limit values part of the tariff 6.0 6.0 per cent per cent of the insurance basis for joint solidarity contributions charging part of the tariff part of Tarifa insurance insurance premiums; contributions;
16.0 10.0 per cent per cent individual individual dual dual part of the tariff part of Tarifa insurance premiums more than 10.0 10.0 10.0 0.0 contributions to percent percent percent percent. Ned shared joint marginal part of the tariff part of the tariff values insurance insurance base for contributions contributions by charging insurance premiums Article 4 Article 12 of the Federal law of December 17, 2001 N 173-FZ "on retirement pensions in the Russian Federation" (collection of laws of the Russian Federation, 2001, no. 52, p. 4920; 2008, no. 30, art. 3612; 2009, no. 30, art. 3739) supplemented by paragraph 3 to read as follows:

"3. persons engaged in the relevant calendar year under the treaties copyright order, as well as authors of works, receiving in the corresponding calendar year payments and other remuneration under contracts of alienation of an exclusive rights to works of science, literature, art, publishing license contracts license contracts on granting the right to use works of science, literature, art, if the total amount of premiums paid into the Pension Fund of the Russian Federation with payments and other remuneration received on these treaties within a given calendar year is not less than the cost of the insurance year, determined in accordance with the Federal law of July 24, 2009 N 212-ФЗ "about insurance premiums to the Pension Fund of the Russian Federation, the social insurance fund of the Russian Federation, the Federal compulsory medical insurance fund", the insurance periods counted period equal to a full calendar year (1 January to 31 December) in which the paid insurance contributions into the Pension Fund of the Russian Federation with payments and other remuneration according to the treaties. If the total amount of the premiums paid during the calendar year for these persons is less than the cost of the insurance year, counts of insurance period (in months), calculated in proportion to the insurance contributions paid, but no less than a calendar month (30 days).
Article 5 Paragraph 1 of part 1 of article 2 of the Federal law of December 29, 2006 year N 255-FZ "on compulsory social insurance in case of temporary disability and maternity" (collection of laws of the Russian Federation, 2007, N 1, p. 18; 2009, no. 30, art. 3739) add the words ", including the heads of the organizations, which are the only participants (founders), members of the organizations, owners of their property".
Article 6 to amend the Federal law dated July 24, 2009 N 212-ФЗ "about insurance premiums to the Pension Fund of the Russian Federation, the social insurance fund of the Russian Federation, the Federal compulsory medical insurance fund" (collection of laws of the Russian Federation, 2009, no. 30, art. 3738; N 48, art. 5726; 2010, no. 19, art. 2293; N 31, art. 4196; N 40, St. 4969; N 42, art. 5294; N 49, St. 6409; N 50, art. 6597; N 52, art. 6998; 2011, N 1, art. 40, 44; N 23, art. 3257; N 27, art. 3880; N 29, art. 4291; N 30, art. 4582; (N) 45, St. 6335) as follows: 1) paragraph 2 of part 1 of article 5, after the words "involved in a private practice," add the words "and other persons engaged in the legislation of the Russian Federation private practice";
2) in part 1 of article 7, the first sentence shall read as follows: "the object of the taxation of insurance premiums for insurance payers contributions specified in subparagraphs a and b of paragraph 1 of part 1 of article 5 of this federal law shall be recognized as payments and other remuneration accrued premiums payers in favor of individuals within labour relations and civil contracts, the subject of which is the performance of work or provision of services Copyright Treaty, order, in favor of the authors of the treaties on the alienation of an exclusive rights to works of science, literature, art, publishing license contracts license contracts on granting the right to use works of science, literature, arts, including remuneration accrued rights management organizations collectively in favor of authors of works on contracts concluded with users (with the exception of the remuneration payable to persons referred to in paragraph 2 of part 1 of article 5 hereof). ";
3) part 4 of article 8 shall be supplemented with the words "unless otherwise provided for in this federal law";
4) item 15 of part 1 article 9 shall be supplemented with the words ", except in cases envisaged by federal laws on certain compulsory social insurance";
5) part 9-1 article 15 supplemented by the following sentence: "student brigades information included in federal or regional register of youth and children's public associations benefiting from State support is provided by the federal executive body responsible for the implementation of State youth policy in the Russian Federation Pension Fund no later than 1 day of the month following the reporting period.";
6) article 16: (a)) in part 5, the words "insurance contribution Payers" should be replaced by the words "heads of peasant (farm) Holdings";
b) in part 6, the words "individual entrepreneur" were replaced by the words "heads of peasant (farmer) economy";
in) part 7 recognize lapsed;
g) part 8 shall be amended as follows:

"8. In case of termination of an individual activity as an individual businessman, termination or suspension of the status of the lawyer, the termination of a notary, engaged in private practice, termination of the activities of other persons engaged in the legislation of the Russian Federation private practice, payment of insurance contributions payers such premiums is made no later than 15 calendar days from the date of State registration of termination (suspension) of their activities inclusive.";
7) article 19: a) part 6 shall be amended as follows: "6. the decision on the recovery shall be notified to the insurance payer organizations or individual entrepreneur within six days after the issuance of the decision. The decision on the recovery may be referred to the head of the Organization (authorized representative) or individual (or his/her authorized representative) personally against receipt, sent by registered mail or transmitted electronically via telecommunication links. In the case of the decision on recovery by registered mail, it is deemed to have been received after six days from the date of dispatch of a registered letter. Formats, procedures and conditions directions payer solutions for collecting premiums electronically via telecommunication links are established authorities to monitor the payment of premiums. ";
b) part 7, after the words "individual entrepreneur" add the words ", including in electronic form", add the following sentence: "the procedure for sending orders to the Bank the authority to monitor the payment of premiums on write-off and listing the amounts of premiums in the budgets of relevant State non-budgetary funds from the accounts of taxpayers electronically premiums set by the Central Bank of the Russian Federation on agreement with the Pension Fund of the Russian Federation and by the social insurance fund of the Russian Federation.";
8) part 7 of article 22 shall be amended as follows: "7. the claim for payment of insurance contributions arrears, penalties and fines may be referred to the head of the Organization (its legitimate or authorized representative) or individual (or his/her authorized representative) personally against receipt, sent by registered mail or transmitted electronically via telecommunication links. In the case of specified requirements by registered mail, it is deemed to have been received after six days from the date of dispatch of a registered letter. Formats, procedures and conditions directions payer claim for payment of insurance premiums on insurance contributions arrears, penalties and fines electronically via telecommunication links are established authorities to monitor the payment of premiums. ";
9) part 2 of article 24, after the words "for payment of premiums" add the words "penalties and fines";
10) part 1 of article 29 shall be amended with paragraph 13 to read as follows: "13) determine the amount of premiums payable (transfer) payers of insurance premiums referred to in paragraph 2 of part 1 of article 5 of this federal law, the State budget funds, calculated on the basis of the cost of the insurance year.";
11) part 5 of article 33: a) in the first subparagraph, the words "referred to in paragraph 4 of part 2 of article 57, paragraphs 4 and 6 of part 1 of article 58" replaced by "referred to in paragraph 4 of part 2 of article 57, paragraphs 4, 6 and 13 of part 1 of article 58";
b) in paragraph 1, the words "established by paragraph 2 part 2-1, part 2, paragraph 2-2 of article 57, paragraph 2 of part 4 of article 58" were replaced by the words "established by paragraph 2 part 2-1, part 2, paragraph 2-2 of article 57, paragraph 2 of part 4, part 5, paragraph 1-4 Article 58";
in) in paragraph 2, the words "established by paragraph 2 part 2-1 and paragraph 2 part 2-article 57 2 substitute" established by paragraph 2 part 2-1, part 2, paragraph 2-2 of article 57, paragraph 1 of part 5-4 Article 58 ";
12) article 37: and) part 1 and 2 shall be amended as follows: "1. the official body responsible for monitoring the payment of premiums, performing the verification, shall be entitled to require from the person being scanned are required to verify the documents. The requirement for submission of documents may be transmitted to the head (authorized representative) organisation or natural person (legal or authorised representative) personally against receipt, sent by registered mail or transmitted electronically via telecommunication links. In the case of specified requirements by registered mail, it is deemed to have been received after six days from the date of dispatch of a registered letter.
2. The claimed documents may be submitted to the body responsible for monitoring the payment of premiums personally or through a representative, sent by registered mail or transmitted electronically via telecommunication links. ";
b) Supplement part of 2-1 as follows:

"2-1. submission of paper documents is produced in the form of certified copies of the face being validated. In case of insurance contribution payer to have claimed documents are electronically by established formats, the payer of insurance contributions is entitled to send them to the body responsible for monitoring the payment of premiums electronically via telecommunication links. Formats, procedures and conditions for the direction of the requirement to submit documents, as well as the procedure and conditions for the submission of documents on demand of the authority responsible for monitoring the payment of premiums electronically via telecommunication links are established by the Pension Fund of the Russian Federation and by the social insurance fund of the Russian Federation. ";
13) part 4 of article 38 shall be amended as follows: "4. the Act of inspection for a period of five days from the date of signature of this Act must be served upon the person in respect of whom reviewed (his authorized representative), personally against receipt, sent by registered mail or transmitted electronically via telecommunication links. In the case of the Act of verification by certified mail the date of handing over this Act is considered to be the sixth day of the date of dispatch of a registered letter. Formats, procedures and conditions directions payer insurance contributions Act checks electronically via telecommunication links are established authorities to monitor the payment of premiums. ";
14) Part 13 of article 39 shall be reworded as follows: "13. Decision on the prosecution of an offence or the decision not to prosecute for an offence within five days after the date of its issuance can be served on the person in respect of whom rendered an appropriate decision (his authorized representative), personally against receipt, sent by registered mail or transmitted electronically via telecommunication links. In the case of the decision by registered mail, it is deemed to have been received after six days from the date of dispatch of a registered letter. Formats, procedures and conditions directions payer premiums corresponding decisions electronically via telecommunication links are established authorities to monitor the payment of premiums. ";
15) article 46 shall be amended as follows: "article 46. Failure to submit the calculation of unpaid and paid insurance contributions 1. Failure to provide insurance payer within the prescribed by this federal law for settlement of unpaid and paid insurance contributions into a body responsible for monitoring the payment of premiums on the place of registration involves the recovery of a fine of 5% of the amount of premiums payable accrued over the last three months of the reporting period (settlement) for each complete or incomplete month starting from the day set for his views, but not more than 30 per cent of that amount and not less than 1000 rubles.
2. failure to comply with order submitting the calculation of unpaid and paid insurance contributions into a body responsible for monitoring the payment of premiums electronically in cases stipulated by this federal law, shall result in recovery of a fine of 200 rubles. ";
16) (repealed-Federal Law 02.04.2014 N 59-FZ) 17) in article 48 the word "50 rubles" were replaced by the words "200 rubles";
18) article 57: a) in paragraph 3 of part 2-1, the words "50 people" were replaced by the words "30 people";
b) in paragraph 3 of part 2-2, the words "50 people" were replaced by the words "30 people";
19) in article 58: a) in the designation of the numbers "2012-2027" replace numerals "2011-2027";
b) in part 1, paragraph 6, after the words "engaged in the development and implementation of" add the words "their";
paragraph 8: "UO", insert the following text: "щ) transport and communication";
supplement I-8 sub-items-I-10 to read as follows: "I-8) retail sale of pharmaceutical and medical goods, and orthopaedic appliances;
I-9) production of bent steel profiles;
I-10) manufacture of steel wire. ";
supplement paragraph 10 to read as follows: "10) for pharmacy organizations, recognized as such in accordance with the Federal law of April 12, 2010 year N 61-FZ" on circulation of medicines "and pay the uniform tax on vmenennyj the income for certain types of activities, as well as for individual entrepreneurs, licensed to pharmaceutical activities and pay the uniform tax on vmenennyj the income for certain types of activities, with respect to payments and rewards produced by individuals in connection with the implementation of pharmaceutical activity ";
supplement paragraph 11 to read as follows:

"11) for non-profit organizations (with the exception of the State (municipal) institutions) registered in the order established by the legislation of Russian Federation, applying the simplified taxation system and in accordance with the founding documents of the activities in the field of social services, research and development, education, health, culture and art (theatres, libraries, museums and archives) and sports (except professional), taking into account the peculiarities of the installed parts 5-1-5-3 of this article";
supplement paragraph 12 to read as follows: "12) for charitable organizations registered in the order established by the legislation of Russian Federation and applying the simplified taxation system";
supplement paragraph 13 to read as follows: "13) for organizations providing engineering services, with the exception of organizations involved with the administration of special economic zones of the agreement relating to the implementation out technical innovation activity. To engineering services include engineering and consulting services for the preparation of the production process and the realization of goods (works, services), the preparation of the construction and operation of industrial, infrastructural, agricultural and other installations, pre-design services (feasibility studies, engineering design and other similar services). ";
in part 1)-1 shall be amended as follows: "1-1. The corresponding economic activity, provided for in paragraph 7 of part 1 of this article, is recognized as the major economic activity, provided that the share of revenues during the reporting period (settlement) from the realization of goods (works, services) and property rights for this activity, including revenues from the provision of services related to the sale of advertising space (time) in the media of their own production, as well as from the collection of monies in the form of grants and (or) budget allocations under the Trust funding derived from the federal budget, the budgets of the constituent entities of the Russian Federation, local budgets to ensure the production and dissemination of media, is the largest share of the total income for the period. Income is determined according to the tax accounting in accordance with article 248 or article 346-15 tax code of the Russian Federation. Control over compliance with the requirements established by this part, shall be carried out based on reporting, assistance organizations and individual entrepreneurs engaged in the production, issue in light of the (broadcast) and/or Media Edition (except the media, specializing in communications and advertising materials and/or erotic nature), including in electronic form, in accordance with article 15 hereof. ";
g) part 1-2 supplemented by the following sentence: "Russian organizations or individual entrepreneurs, referred to in paragraph 7 of part 1 of this article shall have the right to apply the established part 3-1 of the present article, the insurance contribution rates from the month of their inclusion in the register.";
d) in part 1-3 words "collection with a Russian organization or sole proprietorship of the respective amounts of penalties" should be deleted;
(e)) part 1-4 the words "prescribed part of the 3-2" were replaced by the words "parts 3-2 and (or) 3-4", the words "budget of the Pension Fund of the Russian Federation" were replaced by the words "the budgets of State extrabudgetary funds", the words "collection with an organization or an individual entrepreneur relevant amounts penalties" should be deleted;
f) Supplement part 1-5, to read: "1-5. Information on non-conformity cases the activities of non-profit organizations (including charity) the objectives of its founding documents, identified according to the results of the controls carried out by the federal executive body responsible for formulating and implementing State policy and normative-legal regulation in the sphere of registration of non-profit organizations in accordance with article 32 of the Federal law dated January 12, 1996 year N 7-FZ "on noncommercial organizations" is available in the monitoring body for the payment of premiums electronically in order agreement on the exchange of information. ";
w) part 3-2 shall be amended as follows: "3-2. During the 2011 year for payers of insurance premiums referred to in paragraph 8 of part 1 of this article shall apply to the following rates of premiums:---------------------------------------------------|---------------name | 2011 year---------------------------------------------------|---------------Pension Fund of the Russian Federation 18.0 per cent of social insurance fund of the Russian Federation 2.9 per cent Federal Fund of compulsory medical insurance percentage 3.1 Territorial compulsory medical 2.0%. "; and insurance) supplemented by part of the 3-4 as follows:

"3-4. during the 2012-2013 biennium for payers of insurance premiums referred to in paragraphs 8, 10-12 part 1 of this article shall apply to the following rates of premiums:-----------------------------------|---------------|---------------name | 2012 year | 2013 year-----------------------------------|---------------|---------------pension fund 20.0 20.0 per cent per cent of the Russian Federation social insurance fund 0.0% 0.0% Russian Federation Federal Fund 0.0% 0.0% mandatory. "; health insurance to complement part 3)-5 to read as follows: "3-5. During the 2012-2013 biennium for payers of insurance premiums referred to in paragraph 13 of part 1 of this article shall apply to the following rates of premiums:-----------------------------------|---------------|---------------name | 2012 year | 2013 year-----------------------------------|---------------|---------------pension fund 22.0 22.0 per cent percent of the Russian Federation social insurance fund 2.9% 2.9% Russian Federation Federal Fund 5.1% 5.1% mandatory. "; health insurance l) part 5 supplemented by the following sentence: "if at the end of the reporting period (settlement) in relation to a specified reference period (settlement) organization fails to comply with any condition set parts 2-1 or 2-2 of article 57 of this federal law, as well as in the case of deprivation of its State accreditation of this organization is deprived of the right to apply tariffs of insurance premiums referred to in paragraph 3 of this article Since the beginning of the period in which the tolerated this discrepancy and (or) cancelled State accreditation. ";
m) Supplement part of the 5-1 along the following lines: "5-1. Referred to in paragraph 11 of part 1 of this article, the payers of insurance contributions apply tariffs of insurance premiums referred to in paragraph 3-4 of this article, provided that at the end of the year preceding the year of the Organization's move to pay insurance premiums on tariffs of insurance premiums provided for by part of the 3-4 of this article, no less than 70 per cent of all of the Organization's income for a specified period are the following types of income: 1) income in the form of targeted revenue for the upkeep of non-profit organizations and conducting their activities in accordance with paragraph 11 Part 1 of this article, defined in accordance with paragraph 2 of Article 251 of the tax code of the Russian Federation (hereinafter referred to as target income);
2) income in the form of grants received for activities in accordance with paragraph 11 of part 1 of this article, as determined in accordance with subparagraph 1 of Article 251, paragraph 14 of the tax code of the Russian Federation (hereinafter-grants);
3) income from economic activities referred to in subparagraphs r-s, I-4-I-6 item 8 of part 1 of this article. ";
h) Supplement part of 5-2 to read as follows: "5-2. The amount of income is determined by payers, referred to in paragraph 11 of part 1 of this article, according to the tax accounting organization in accordance with article 346-15 tax code of the Russian Federation, taking into account the requirements of part 5-1 of the present article. Monitoring of compliance with the conditions established in paragraph 11 of part 1 and part 5-1 of the present article shall be exercised in including based on reporting by not-for-profit organizations in accordance with the provisions of article 15 hereof. ";
about) Supplement part of the 5-3 as follows: "5-3. In case, if the accounting period in relation to the specified billing period organization fails to comply with the conditions set out in paragraph 11 of part 1 and part 5-1 of the present article, this organization is deprived of the right to apply tariffs of insurance premiums referred to in paragraph 3-4 of this article, since the beginning of the period in which the discrepancy occurred the conditions specified in this part. When determining the amount of income of the Organization in order to verify the compliance of fulfilment of the conditions set by the 5-part 1 of this article, take into account the target revenue and grants received and used by the Organization resulting from previous billing periods. ";
p) Supplement part of the 5-4 as follows: "5-4. Referred to in paragraph 13 of part 1 of this article, the payers of insurance contributions apply tariffs of insurance premiums referred to in paragraph 3-5 of this article, when fulfilling the following conditions: 1) share of income from the sale of engineering services for the first nine months of the year preceding the year of the Organization's move to pay insurance premiums on tariffs of insurance premiums provided for by part 3-5 of this article shall be not less than 90 per cent of all of the Organization's income for a specified period;
2) average number of employees, determined in accordance with the procedure set out by the Federal Executive Body authorized in statistics for the first nine months of the year preceding the year of the Organization's move to pay insurance premiums on tariffs of insurance premiums provided for by part 3-5 of this article shall be not less than 100 persons;

3) organization received the positive conclusion of the Expert Council on techno-Introductive special economic zones established in accordance with the Federal law of July 22, 2005 N 116-FZ "on special economic zones in the Russian Federation". Information about the Organization, providing engineering services, positive conclusion of the Expert Council on techno-Introductive special economic zones established in accordance with the Federal law of July 22, 2005 N 116-FZ "on special economic zones in the Russian Federation", is available in the monitoring body for the payment of the insurance premiums to the federal body of executive power executing the functions of State policy and normative-legal regulation in the sphere of creation and functioning of special economic zones on the territory of the Russian Federation electronically in the manner prescribed by the agreement on the exchange of information. This information is transmitted to the bodies responsible for monitoring the payment of premiums, no later than 1 day of the month following the reporting period. ";
r) to supplement part of the 5-5 to read as follows: "5-5. The amount of income is determined by payers, referred to in paragraph 13 of part 1 of this article, according to the tax accounting organization in accordance with article 248 of the tax code of the Russian Federation. ";
c) Supplement part of the 5-6 as follows: "5-6. If at the end of the reporting period (settlement) in relation to a specified reference period (settlement) organization fails to comply with any condition set part 5-4 of this article, the Organization shall be divested of the right to apply tariffs of insurance premiums referred to in paragraph 3-5 of this article, since the beginning of the period in which the inconsistency was revealed between the determined conditions. ";
t) Supplement part of 5-7 as follows: "5-7. List of documents submitted to the Expert Council on techno-Introductive special economic zones to obtain an opinion confirming that the organization provides engineering services in the field of high technologies, shall be approved by the Federal Executive authority which carries out the functions of State policy and normative-legal regulation in the sphere of creation and functioning of special economic zones on the territory of the Russian Federation. ";
u) Supplement part of 5-8 to read as follows: "5-8. Control over compliance with the requirements laid down in paragraphs 1 and 2 of part 5-4 of this article shall be carried out based on reporting by organizations providing engineering services, in accordance with article 15 hereof. ";
f) in part 6, the words "in accordance with parts 2, 3, 3-1, 3-2 and 3-3" were replaced by the words "in accordance with parts 2, 3, 3-1-3-5";
20) supplemented by article 58-2 as follows: "article 58-2. Insurance contribution rates in 2012-2013 respectively 1. In 2012-2013 for payers of insurance premiums referred to in paragraph 1 part 1 article 5 hereof, with the exception of payers of insurance premiums referred to in articles 58 and 58-1 hereof, the following rates of premiums:-----------------------------|-------------------------------------base for charging | Tariff of premiums premiums |--|--|-------------| Pension | Fund | Federal | Social Fund | | Fund | Russian | insurance | binding | Federation | Russian | medical | | Federation | insurance-----------------------------|--|--|-------------within the established limit 22.0 2.9 5.1 per cent per cent per cent of the base for the calculation of premiums above a prescribed limit 10.0 0.0 0.0 per cent per cent per cent of the base. for the calculation of premiums 2. In the 2012-2013 years shortfalls in revenue budget of the Pension Fund of the Russian Federation in connection with the establishment of a low tariff of premiums for insurance payers of contributions referred to in paragraph 1 of this article, are offset by fiscal transfers from the federal budget provided by the budget of the Pension Fund of the Russian Federation. The amount of such compensation shall be determined as the difference between the amount of the premiums, which could pay the specified payers of insurance contributions in accordance with the tariff established by paragraph 1 of part 2 of article 12 hereof, and the amount of premiums payable in accordance with the tariff set by part 1 of this article, and for the next fiscal year is set by the Federal law on the federal budget for the next fiscal year and plan period. "
Article 7

In paragraph 1 of article 10 of the Federal law dated November 29, 2010 year N 326-FZ "on compulsory health insurance in the Russian Federation" (collection of laws of the Russian Federation, 2010, no. 49, St. 6422), after the words "under a labour contract" add the words ", including the heads of the organizations, which are the only participants (founders), members of the organizations, owners of their property,", the words "as well as to copyright your contract and license agreement" should be replaced by the words "Copyright Treaty order, as well as the authors of the works, receiving payments and other remuneration under contracts of alienation of an exclusive rights to works of science, literature, art, publishing licensing contracts , licensing contracts on granting the right to use works of science, literature and art ".
Article 8 shall be declared null and void: 1) subparagraphs 4 and 5, article 1, paragraph 7 Federal law dated October 25, 2001 N 138-FZ "on amendments and additions to the Federal law" on individual (personalized) accounting in the system of State pension insurance "and in article 12 and 67 of the Federal law" on acts of civil status "(collection of laws of the Russian Federation, 2001, no. 44, art. 4149);
2) sub-paragraph 6 and paragraph 2 subparagraph 7 of paragraph 13 of article 1 of the Federal law of December 31, 2002 N 198-FZ "on amendments and additions to the Federal law" on individual (personalized) accounting in the State pension insurance system "(collection of laws of the Russian Federation, 2003, N 2, art. 23);
3) subparagraph b of paragraph 4 of article 12 of the Federal law dated July 24, 2009 N 213-FZ "on amending certain legislative acts of the Russian Federation and repealing certain legislative acts (provisions of legislative acts) of the Russian Federation in connection with adoption of 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 medical insurance "(collection of laws of the Russian Federation , 2009, N 30, art. 3739). Article 9 1. This federal law shall enter into force on January 1, 2012 year.
2. The provisions of paragraph 6 of article 33 of the Federal law of December 15, 2001 N 167-FZ "about obligatory pension insurance in the Russian Federation" (as amended by this federal law) in part order and cases of application of tariffs of insurance contributions apply to the legal relationship arising from the January 1, 2011 year.
Russian President Dmitry Medvedev in Moscow, the Kremlin December 3, 2011 year N 379-FZ

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