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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 OF THE FEDERAL LAW OF THE RUSSIAN FEDERATION On mandatory pension insurance in the Russian Federation and Articles 14 and 16 Federal Law "On insurance premiums in the Pension Fund of the Russian Federation, Social Insurance Fund of the Russian Federation, Federal Fund compulsory medical insurance" Accepted. State Duma of the Russian Federation July 5, 2013 Russian Federation 10 July 2013 Article 1 Article 22 of the Federal Law of 15 December 2001 N 167-FZ " Mandatory OF THE PRESIDENT OF THE RUSSIAN FEDERATION 4832; 2004, N 30, sect. 3088; 2009, N 30, sect. 3739; 2010, N 40, sect. 4969; 2011, N 49, sect. 7057; 2012, N 50, sect. 6966) to supplement paragraph 2-3 as follows: " 2-3. Insurance premiums calculated in excess of the premium amount are directed to the insurance portion of the labour pension and the financing of the accumulative part of the pension in the amount determined in proportion to the rates of insurance Article 2 Article 2 Article 2 OF THE PRESIDENT OF THE RUSSIAN FEDERATION OF THE PRESIDENT OF THE RUSSIAN FEDERATION 3738; 2010, N 49, sect. 6409; N 50, sect. 6597; 2011, N 49, sect. 7057; 2012, N 50, sect. 6966), the following changes: 1) in Article 14: a) Part 1-1, amend to read: " 1-1. The amount of the insurance contribution for the compulsory pension insurance is determined in the following manner, unless otherwise provided for in this article: 1) in the event that the value of the income of the insured person for the calculation period is not In the case of a fixed amount exceeding 300,000 rubles, in a fixed amount defined as the product of the minimum wage established by the federal law at the beginning of the financial year for which insurance contributions are paid and the rate of insurance premiums in Pension Fund of the Russian Federation established by article 12, paragraph 1, of this Federal Law, increased by 12 times; (2) in the event that the value of the income of the insurance contributor for the calculation period exceeds 300,000 rubles, in a fixed amount, defined as the product of the minimum wage, The amount of remuneration established by the federal law at the beginning of the financial year for which insurance contributions are paid and the rate of contribution to the Pension Fund of the Russian Federation set out in article 12, paragraph 1, paragraph 1, of the Federal law increased by 12 times, plus 1.0 per cent of the payer's income Insurance premiums exceeding 300,000 roubles for the calculation period. At the same time, the amount of insurance premiums may not be larger, defined as an eight-fold minimum wage established by federal law at the beginning of the financial year for which insurance contributions are paid, and The rate of contribution to the Pension Fund of the Russian Federation, set out in part 2, paragraph 1, of Article 12 of this Federal Law, increased by 12 times. fixed rate of contribution for each relevant type of compulsory Social insurance is defined as the product of the minimum wage established by the federal law at the beginning of the financial year for which insurance contributions are paid, the contribution rate to the corresponding fund, Part 2 of Article 12 of this Federal Law, increased by 12 times, and the number of all members of the peasant (farming) household, including the head of the peasant (farm) economy. "; in) to supplement Part 8 of the following Content: " 8. In order to apply the provisions of Part 1 of this Article, the income is accounted for as follows: 1) for insurance contributors who pay a tax on the income of individuals, in accordance with article 227 of the Tax Code of the Russian Federation. Russian Federation; 2) for insurance contributors applying the tax system for agricultural producers (single agricultural tax)-in accordance with paragraph 1 of Article 346-5 of the Tax Code of the Russian Federation Federation; 3) for insurance contributors, applying the simplified taxation system-in accordance with Article 346-15 of the Tax Code of the Russian Federation; 4) for insurance contributors who pay a single tax on individual types of income According to Article 346-29 of the Tax Code of the Russian Federation; 5) for insurance contributors applying the tax system, in accordance with articles 346-47 and 346-51 of the Tax Code Russian Federation; 6) for insurance contributors, that apply more than one tax regime, the taxable income from activities are added. "; g) to be supplemented by Part 9, reading: " 9. The tax authorities shall submit to the monitoring bodies the payment of insurance contributions's income from the activities of the insurance contributors for the calculation period determined in accordance with Part 8 of this article by 15 June of the following year: during the calculation period. After that date, before the end of the current accounting period, the tax authorities report the revenue from the activity of the insurance contributors for the calculation period to the insurance bodies for payment of insurance contributions at the latest by the first date every next month. "; d) add the following content: " 10. The tax authorities send insurance premiums to the monitoring bodies on tax violations of tax violations by tax payers, which led to the underestimation of revenues from activities. The data are sent within five days of the entry into force of the tax authority's decision to bring the taxpayer concerned to account for the commission of the tax offence. "; e) to supplement Part 11 , to read: " 11. Information on income from activities of taxpayers for the calculation period and data on tax violations of tax violations by tax authorities transferred by tax authorities to the insurance authorities for tax violations by the tax authorities. Contributions are the basis for a claim for the payment of underpaid premiums, penalties and fines, and for the recovery of the underpayment of insurance premiums, penalties and fines. In the event that the information does not disclose the income of the taxpayer due to their failure to submit the necessary reporting to the tax authorities before the end of the calculation period, insurance contributions to compulsory pension insurance for The accounting period has been calculated by the fixed-premium premiums, defined as the product of eight times the minimum wage established by federal law at the beginning of the financial year, for which insurance premiums are paid and insurance premium rates The pension fund of the Russian Federation, established by article 12, paragraph 1, of this Federal Act, increased by 12 times. "; 2) in article 16, paragraph 2, of the words" Part 8 of this article "shall be replaced by the words" this article ". add the following sentence: " Insurance contributions calculated from the income of the insured person exceeding 300,000 roubles for the calculation period shall be paid by the payer of insurance premiums not later than 1 April of the year following the date of payment. elapsed time. ". Article 3 True The law comes into force from January 1, 2014. President of the Russian Federation Vladimir Putin Moscow, Kremlin 23 July 2013 N 237-FZ