On Amendments To Article 22 Of The Federal Law "on Mandatory Pension Insurance In The Russian Federation" And Article 14 And 16 Of The Federal Law "on Insurance Contributions To The Pension Fund, Social Insurance Fund Of The Russian

Original Language Title: О внесении изменений в статью 22 Федерального закона "Об обязательном пенсионном страховании в Российской Федерации" и статьи 14 и 16 Федерального закона "О страховых взносах в Пенсионный фонд Российской Федерации, Фонд социального страхования Российской

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RUSSIAN FEDERATION FEDERAL LAW

On Amendments to Article 22 of the Federal Law
"On Mandatory Pension Insurance in the Russian Federation"
and articles 14 and 16 of the Federal Law "On Insurance Contributions to the Pension Fund
the Russian Federation, Fund of social insurance
Russian Federation, Federal fund of obligatory medical insurance
"
Adopted by the State Duma on July 5, 2013
approved by the Federation Council July 10, 2013

Article 1 Article 22 of the Federal law of December 15, 2001 N 167-FZ "on mandatory pension insurance in the Russian Federation" (Collection of legislation of Russian Federation, 2001, N 51, item 4832,. 2004, N 30, item 3088,. 2009, N 30, Article 3739, 2010, N 40, item 4969, 2011, N 49, item 7057, 2012, N 50, item 6966) amended by adding paragraph 2-3 to read as follows:...
"2-3 Insurance contributions.. calculated over the insurance premium in the fixed amount allocated to finance the insurance part of labor pension and the funded part of labor pension in the amount determined in proportion to the rates of premiums set forth in paragraph 2-1 of this article. ".

Article 2 The Federal Law of 24 July, 2009 N 212-FZ "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" (Collection of legislation of the Russian Federation, 2009 , N 30, item 3738, 2010, N 49, Article 6409; of N 50, item 6597, 2011, N 49, item 7057, 2012, N 50, item 6966) as follows:.....
1) article 14:
a) part 1-1 in the following wording:.
"1-1 stY size on ahovogoXznosa necessarily Xlnomu Xension5Xmu suriQovaniyu determined as follows, unless otherwise provided by this article:
1) if the value of the income of the payer of insurance premiums for the accounting period does not exceed 300 000 rubles - at a fixed rate determined by the product of the minimum wage set by the federal law at the beginning of the financial year for which the premium paid and the rate of insurance contributions to the Pension Fund of the Russian Federation, established by item 1 of part 2 of article 12 hereof, increased by 12 times;

2) if the value of the income of the payer of insurance premiums for the accounting period exceeds 300 000, - in the fixed amount to be determined as the product of the minimum wage set by federal law at the beginning of the financial year for which paid premiums, and rate of insurance contributions to the Pension Fund of the Russian Federation, established by item 1 of part 2 of article 12 hereof, increased by 12 times, plus 1.0 percent of the amount of income of the payer of insurance premiums, more than 300 000 rubles for the billing period. The amount of insurance premiums may not exceed the size defined as the product of eight times the minimum wage established by federal law at the beginning of the financial year for which the premium paid and the rate of insurance contributions to the RF Pension Fund, established by paragraph 1 of Part 2 of Article . 12 hereof, increased by 12 times ";
b) in part 2, the second sentence shall read as follows:" in this case, a fixed amount of the insurance premium for each relevant type of compulsory social insurance is defined as the product of the minimum wage set by federal law at the beginning of the financial year for which the premium paid, the tariff of insurance premiums to the fund established by Paragraph 2 of article 12 hereof, increased by 12 times, and the number of members of a peasant (farmer's) economy, including peasant (farmer) chapter economy. "; .
C) add Part 8 to read as follows:
"8 For the purposes of applying the provisions of paragraph 1 of this Article income is as follows:
1) payers of insurance premiums paid tax on personal income - in accordance article 227 of the tax Code of the Russian Federation;
2) for the payers of insurance premiums, applying the taxation system for agricultural producers (unified agricultural tax), - in accordance with paragraph 1 of article 346-5 of the tax Code of the Russian Federation;
3) premiums for taxpayers who use the simplified tax system - in accordance with Article 346-15 of the tax Code of the Russian Federation;
4) for the payers of insurance premiums, paying the single tax on imputed income for certain activities - in accordance with Article 346 -29 Tax Code of the Russian Federation;

5) for the payers of insurance premiums, applying the patent system of taxation - in accordance with Articles 346-47 and 346-51 of the Tax Code of the Russian Federation;
6) for the payers of insurance premiums, applying more than one tax regime, the taxable income from the activity are summed up ";
g) supplemented with part 9 as follows:
". 9. The tax authorities sent the bodies of control over the payment of insurance premiums information on income from the activity of payers of insurance premiums for the billing period, determined in accordance with Paragraph 8 of this Article, not later than 15 June of the year following the expiration of a billing period. After this date until the end of the current billing period, the tax authorities sent information on the income from the activity of payers of insurance premiums for the accounting period in the control authorities for the payment of insurance premiums in the period not later than the 1st day of the next month ";.
E) adding part 10 as follows:
"10. The tax authorities sent the bodies of control over the payment of insurance premiums on the data identified in the framework of tax control measures facts of violations of tax taxpayers underreporting income resulted from the activity. These data are sent within five days after the entry into force of the decision of the tax authority on the appropriate involvement of the taxpayer's liability for tax offenses ";
e) adding part 11 as follows.:

"11. Information on the income from the activity of the taxpayer for the billing period and the data identified in the framework of tax control measures facts of violations of tax the taxpayer, the tax authorities transferred to the bodies of control over the payment of insurance premiums, are the basis for the direction of the claim for payment of arrears of insurance fees, fines and penalties, as well as for recovery of arrears of premiums, penalties and fines. in the case, if such information is no information about the income of the taxpayer for non of the necessary reporting to the tax authorities before the end of the billing period, premiums on mandatory pension insurance for the previous billing period recovered control authorities for the payment of insurance premiums in a fixed amount to be determined as the product of vosmikratX5ogo minimalnogX6 razmerX8 oplatytruda, YtanoglnPnogo federal law at the beginning of the financial year for which the premium paid and the fare insurance premiums to the Pension Fund of the Russian Federation, established by item 1 of part 2 of article 12 hereof, increased by 12 times. ";
2) in Part 2 of Article 16, the words "in part 8 of this article," replace "this Article" words, the following sentence: "Insurance premiums calculated from the sum of the income of the payer of insurance premiums, more than 300 000 rubles for the settlement period, shall be paid the payer of insurance contributions no later than April 1 of the year following the expiration of the billing period. ".

Article 3 The present Federal Law shall come into force on January 1, 2014.
Russian President Vladimir Putin
Kremlin, Moscow
23 July 2013
of N 237-FZ

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