On Amendments To 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 Introducing Amendments.

Original Language Title: О внесении изменений в отдельные законодательные акты Российской Федерации и признании утратившими силу отдельных законодательных актов (положений законодательных актов) Российской Федерации в связи с принятием Федерального закона "О внесении изменений...

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RUSSIAN FEDERATION FEDERAL LAW on amendments to 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 amending parts of the first and second tax code of the Russian Federation in connection with the transfer of the tax authorities in administering premiums for compulsory pension, social and medical insurance", adopted by the State Duma June 14, 2016 year approved by the Federation Council June 29, 2016 year Article 1 amend the Law The Russian Federation from March 21, 1991 No. 943-I "on the tax authorities of the Russian Federation (RSFSR Congress of people's deputies and the Supreme Soviet of the RSFSR, 1991, no. 15, p. 492; Gazette of the Congress of people's deputies of the Russian Federation and the Supreme Soviet of the Russian Federation, 1992, no. 33, art. 1912; # 34, art. 1966; 1993, no. 12, art. 429; Collection of laws of the Russian Federation, 1999, no. 28, art. 3484; 2002, no. 1, art. 2; # 22, art. 2026; 2003, no. 21, art. 1957; 2004, no. 27, art. 2711; 2005, no. 30, art. 3101; 2006, no. 31, art. 3436; 2009, no. 29, art. 3599; 2010, no. 48, art. 6247; 2011, no. 27, art. 3873; 2014, no. 14, art. 1544) as follows: 1) in article 1, the words "and", the words "charges, fees and insurance premiums";
2) in the first part of article 6, the words "and", the words "charges, fees and insurance premiums";
3) in article 7: (a)) in the first subparagraph of paragraph 1 the word "or" were replaced with the words "charges, taxes, insurance premiums";
b) paragraph 6, after the word "fees" add the words "insurance contribution payers";
in the fifth subparagraph of paragraph) 11 the word "and" should be replaced by the words "charges, insurance contributions".
Article 2 amend the Federal Law № 27 April 1, 1996-ФЗ "about the individual (personalized) accounting in the statutory pension insurance" (collection of laws of the Russian Federation, 1996, no. 14, p. 1401; 2001, no. 44, art. 4149; 2003, no. 1, art. 13; 2005, no. 19, art. 1755; 2007, no. 30, art. 3754; 2008, no. 18, art. 1942; # 30, art. 3616; 2009, no. 30, art. 3739; No. 52, art. 6417, 6454; 2010, no. 31, art. 4196; # 49, St. 6409; No. 50, art. 6597; 2011, no. 29, art. 4291; No. 45, art. 6335; # 49, St. 7037, 7057, 7061; 2012, no. 50, art. 6965, 6966; 2013, no. 14, art. 1668; # 49, St. 6352; No. 52, art. 6986; 2014, no. 11, art. 1098; # 26, art. 3394; # 30, art. 4217; No. 45, art. 6155; # 49, St. 6915; 2016, no. 1, art. 5; # 18, art. 2512) as follows: 1) in article 1: (a) the third subparagraph of) words "employed in the workplace with special (heavy and hazardous) working conditions" should be replaced by "employed in the workplace is declared in accordance with the legislation of the Russian Federation the right to early old-age pension insurance assignment";
b) in the fifth paragraph of the words "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 "should be replaced by the words" Russian Federation legislation on taxes and fees ";
2) in paragraph 2 of article 6: a) complement subparagraph 9-1 to read as follows: "9-1) taxpayer identification number";
b) in the first subparagraph of subparagraph 13-1 the words "insurance premiums" were replaced by the words "on taxes and fees", the words "article 1, paragraph 2-22 December 15, 2001 year federal law No. 167-FZ" about obligatory pension insurance in the Russian Federation "was replaced by" subparagraph 1 of paragraph 2 of article 425 of the tax code of the Russian Federation ";
3) article 8: a) in paragraph 1: in the first sentence of the second paragraph after the word "information", add the words "(except for the information under paragraph 2-3 article 11 hereof);
to complement the new third subparagraph to read: "the information referred to in paragraph 2-3 article 11 hereof, the insured submits to the tax authority in accordance with the legislation of the Russian Federation on taxes and fees.";
paragraph three considered the fourth paragraph to read: "monitor the integrity of the data provided by insurers to the tax authorities, is carried out by the tax authorities.";
Supplement fifth paragraph to read as follows: "monitor the integrity of the information submitted by the insured in the Pension Fund of the Russian Federation, are monitored by the Pension Fund of the Russian Federation.";
paragraph four considered paragraph sixth;
b) in paragraph 2: the first paragraph shall be reworded as follows: "2. The information for the individual (personalized) accounting, submitted in accordance with this federal law to authorities of the Pension Fund of the Russian Federation, submitted in accordance with the procedures and instructions established by the Pension Fund of the Russian Federation. Forms and formats the information for the individual (personalized) accounting, procedure of filling in the forms determined by the specified insured pension fund of the Russian Federation. ";

in the third paragraph, the first sentence shall read as follows: "the insured provides information on 25 or more workers he insured persons (including persons who have concluded contracts of civil-legal nature, the remuneration for which, in accordance with the legislation of the Russian Federation awarded premiums) for the previous reporting period, in the form of an electronic document signed by the enhanced qualified electronic signature in the order set by the Pension Fund of the Russian Federation." the third sentence should be deleted;
supplemented by a paragraph along the following lines: "the order of electronic document circulation between the insurers and the Pension Fund of the Russian Federation to view information for an individual (personalized) accounting shall be established by the Pension Fund of the Russian Federation.";
4) in article 11: (a)) the name shall be reworded as follows: "article 11. View information about insurance premiums and insurance record ";
b) paragraph 1 shall be amended as follows: "1. Insured persons are provided for under paragraphs 2-2-2 of this article, the information for the individual (personalized) accounting in the Pension Fund of the Russian Federation authorities at their place of registration, and the information referred to in paragraph 2-3 of this article, to the tax authorities for their records.";
in paragraph 2): the first paragraph shall be reworded as follows: "2. the policyholder annually no later than 1 March of the year following the reporting year (unless other terms provided for in this federal law), is about each running he insured person (including persons who have concluded contracts of civil-legal nature, the remuneration for which, in accordance with the legislation of the Russian Federation on taxes and fees accrued insurance premiums) the following information :";
subparagraphs 6 and 7 shall be declared null and void;
complement subparagraph 11 to read as follows: "11) documents confirming the right of the insured to early old-age pension insurance appointment.";
paragraphs twelfth to fifteenth count respectively paragraphs 13th-16th and recognize them as null and void;
supplemented by a paragraph along the following lines: "the information referred to in this paragraph, the insured person, background statement on appointment of insurance or insurance and pension accumulation, the insured is within three calendar days from the date of the insured person to the policyholder.";
g) in paragraph 2-2: the first paragraph shall be reworded as follows: "2-2. The policyholder on a monthly basis not later than the 15th day of each month following the reporting period-month represents about each running he insured person (including persons who have concluded contracts of civil-legal nature, which are the subject of the works and services, contracts, copyright, contracts, order on the alienation of an exclusive rights to works of science, literature, art, publishing license agreements, license contracts on granting the right to use works of science, literature, arts, including treaties on the transfer of authority for the management of rights concluded with the Organization for management of rights on a collective basis) the following information: ";
d) supplement paragraph 2-3 read as follows: "2-3. The policyholder is about each running he insured person (including persons who have concluded contracts of civil-legal nature, the remuneration for which, in accordance with the legislation of the Russian Federation on taxes and fees accrued insurance premiums) for information on the amount of earnings (income) accrued insurance premiums for compulsory pension insurance, the amount of the accrued premiums for compulsory pension insurance in composition based on insurance contributions in accordance with the legislation of the Russian Federation on taxes and fees. ";
e) in paragraph 3: in the first paragraph, the words "paragraphs 2 and 2-1 of this article" should be replaced by the words "paragraphs 2-2-3 of this article";
in the second paragraph, the words "paragraphs 2 and 2-1 of this article" should be replaced by the words "paragraphs 2-2-3 of this article";
in the third paragraph, the words "paragraphs 2 and 2-1 of this article" should be replaced by the words "paragraphs 2-2-3 of this article";
f) paragraph 4 shall be amended as follows: "4. a copy of the information provided for in clauses 2-2-3 of this article, is transmitted by the insured the insured person no later than five calendar days from the date of its circulation.
On the day of the dismissal of the insured person or the day of termination of a civil nature, in reward for which, in accordance with the legislation of the Russian Federation on taxes and fees or the Federal law of December 15, 2001 No. 167-FZ "about obligatory pension insurance in the Russian Federation" accrued insurance premiums the policyholder is obliged to transfer the insured person information under paragraphs 2-2-3 of this article. ";
5) supplemented by article 11-1 to read as follows: "article 11-1. Submission of information necessary for the conduct of an individual (personalized) accounting in the statutory pension insurance, tax authorities

1. the tax authority not later than five working days after receipt of information from the insured in the form of an electronic document and on paper no later than 10 working days after receipt of information from the insured submits to the territorial body of the Pension Fund of the Russian Federation the following information: 1) the amount of the earnings (income) accrued insurance premiums for compulsory pension insurance;
2) assessed and paid premiums;
3) qualifying (corrective) information submitted by insurers based on the results of tax inspection of reliability of the information and (or) when you identify errors;
4) other information necessary for the individual (personalized) accounting in the statutory pension insurance and the tax authorities.
2. In the case of identifying information submitted to tax authorities and (or) errors, contradictions, and discrepancies between the information and the information available in the Pension Fund of the Russian Federation to take into account this information on individual accounts insured persons, such information is returned to the tax authorities within five working days of receiving them from the tax authorities.
3. the information referred to in paragraph 1 of this article shall be submitted to the Pension Fund of the Russian Federation in the form of electronic documents in the manner prescribed by the information exchange agreement concluded between the Pension Fund of the Russian Federation and the Federal Executive authority which carries out the functions of control and supervision over observance of the legislation of the Russian Federation on taxes and fees. ";
6) in the first part of article 14 and paragraph three): after the words "to the Pension Fund of the Russian Federation", add the words "and the tax authorities";
b) in the fourth paragraph, the words ", including its governance," were replaced by the words "or to the tax authorities in accordance with their competence,";
7) paragraph three of article 15 shall be supplemented with the words "or the tax authority";
8) article 16: (a)) first part to supplement paragraph reading: "receive from territorial tax authorities information concerning pension rights of insured persons;
b) second part of the second paragraph after the word "information", add the words "and the tax authorities";
9) article 17: (a)) part three shall be amended as follows: "for the failure of the policyholder within the prescribed time limit or submission of incomplete and/or inaccurate information, as provided in paragraphs 2-2-2 article 11 hereof, to such financial sanctions shall apply to the insured in the amount of 500 rubles for each insured person.";
b) part four shall be reworded as follows: "for non-compliance with the procedure for the submission of information by the insured in the form of electronic documents in the cases stipulated by this federal law, to such financial sanctions shall apply to the insured in the amount of 1000 rubles.";
in the new part of the fifth supplement) as follows: "when submitted by the policyholder information errors and/or inconsistencies between the information and the information available to the Pension Fund of the Russian Federation, a notice of removal within five working days of the existing discrepancies is awarded the policyholder personally against receipt, shall be sent by certified mail or transmitted electronically via telecommunication links. In the case of notification by certified mail the date of delivery of the notification is considered to be the sixth day of the date of dispatch of a registered letter. ";
g) supplement parts of sixth to nineteenth as follows: "in identifying the offences for which this article is installed, an official of the territorial authority Pension Fund of the Russian Federation, the offence is an act which is signed by the officer and the person who committed the offence. The refusal of the perpetrator, to sign the Act, an appropriate entry is made in the Act.
Act within five days from the date of its signature should be handed over to the person who commits the offence personally against receipt, sent by registered mail or transmitted electronically via telecommunication links. In the case of an act by registered mail delivery date this Act is considered to be the sixth day of the date of dispatch of a registered letter.
A person who commits an offence in the event of disagreement with the facts set out in the Act, as well as the conclusions and proposals of the officer detected the fact the offence, within 15 days from the date of receipt of the Act is entitled to submit to the respective territorial authority Pension Fund of the Russian Federation written objections to the act as a whole or its individual provisions, and attach to the written objections documents (copies, certified in the prescribed manner) confirming the validity of their objections.

The Act, as well as the documents and materials submitted by the person who committed the offence must be considered the head (Deputy head) of the territorial authority of the Pension Fund of the Russian Federation and the decision thereon shall be made within 10 days from the date of expiry of the period during which the insured could be submitted written objections to the Act. This period may be extended, but not more than one month.
The territorial body of the Pension Fund of the Russian Federation shall notify the person who committed the offence about the time and place of the Act. Failure to properly has the person who is accountable for committing the offence or his representative does not preclude the possibility of the head (Deputy head) the territorial authority Pension Fund of the Russian Federation consider the Act in the absence of that person.
Based on the results of consideration of the Act, as well as the enclosed documents and materials Manager (Deputy head) the territorial authority Pension Fund of Russian Federation decides: to prosecute for an offence;
the refusal to prosecute for an offence.
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 delivery date this decision is considered to be the sixth day of the date of dispatch of a registered letter.
Decision on the prosecution of an offence or the decision not to prosecute for an offence shall take effect on the expiration of 10 days from the date of delivery to the person in respect of whom was rendered an appropriate decision (his authorized representative).
A person in respect of whom a decision to prosecute for an offence shall have the right within three months from the date when the person knew or should have known about the violation of their rights to appeal the decision to the higher authority of the Pension Fund of the Russian Federation.
Within 10 days from the date of entry into force of the decision to prosecute for an offence in respect of which the insured issued this decision is directed to the claim for payment of the financial sanctions. The claim for payment of the financial sanctions can be transferred to the insured (his 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.
The claim for payment of the financial sanctions shall be enforced by the insured within 10 calendar days of receipt of the specified requirements, if a longer period of time for payment is not specified in the request.
In case of non-payment or incomplete payment of insured financial sanctions on demand recovery of sums of financial sanctions under this article is made by territorial bodies of the Pension Fund of the Russian Federation in the courts.
Document forms, which are used when implementing powers in relations governed by this article, as well as their preparation requirements are set by the Pension Fund of the Russian Federation by agreement with the Federal Executive authority which carries out the functions of State policy and normative-legal regulation in the field of social security. Formats, procedures and conditions directions to the insured of these documents electronically via telecommunication links are established by the Pension Fund of the Russian Federation.
The policyholder cannot be held liable for an offence if the date on which the territorial body of the Pension Fund of the Russian Federation knew or should have known about the wrongdoing, and until the day of judgment about prosecution expired three years (period of prescription). ";
d) portion of the fifth considered part of the twentieth and the words "in article 23 of the Federal law dated July 24, 2009, no. 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 "should be replaced by the words" Pension Fund of the Russian Federation by agreement with the Federal Executive authority which carries out the functions of State policy and normative-legal regulation in the field of social security ".
Article 3

To amend the Federal law dated July 24, 1998, no. 125-FZ "on compulsory social insurance against industrial accidents and occupational diseases" (collection of laws of the Russian Federation, 1998, no. 31, art. 3803; 1999, no. 29, art. 3702; 2001, no. 44, art. 4152; 2002, no. 1, art. 2, 3; No. 48, art. 4737; 2003, no. 6, art. 508; # 17, art. 1554; # 28, art. 2887; # 43, St. 4108; No. 50, art. 4852; No. 52, art. 5037; 2004, no. 35, St. 3607; # 49, St. 4851; 2005, no. 1, art. 28; No. 52, art. 5593; 2007, no. 1, art. 22; # 30, art. 3806; 2008, no. 30, art. 3616; 2009, no. 30, art. 3739; No. 48, art. 5745; 2010, # 21, art. 2528; # 31, art. 4195; # 49, St. 6409; No. 50, art. 6606, 6608; 2011, no. 45, art. 6330; # 49, St. 7061; 2012, no. 10, art. 1164; 2013, no. 14, art. 1644; # 27, art. 3477; # 49, St. 6332; # 51, art. 6678; No. 52, art. 6986; 2014, no. 14, art. 1551; # 19, art. 2321; # 26, art. 3394; # 30, art. 4217; # 49, St. 6915; 2016, no. 1, art. 14) as follows: 1) in article 6: (a)) the name shall be reworded as follows: "article 6. Registration and deregistration of the insured ";
b) in subparagraph 2 of paragraph 1, the words "have a separate balance and" should be deleted;
2) in subparagraph 2 of article 17, paragraph 17, the word "reports" should be replaced by the words "calculation of unpaid and paid insurance contributions for compulsory social insurance against industrial accidents and occupational diseases, as well as for expenditure on insurance (hereinafter referred to as the calculation of unpaid and paid insurance contributions);
3) article 18: (a)) in paragraph 1: sub-paragraph 2, the words "in a manner and under conditions which are similar to the procedure and conditions established by articles 18-1, 18-2, 18-4 and 18-5 of the Federal law dated July 24, 2009, no. 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 "(hereinafter referred to as 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 ")" were replaced by the words "in the manner prescribed by this federal law";
in subparagraph 7, the words "in a manner similar to an order established by parts 1, 2, 4 of article 33 and 34-39 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 "should be replaced by the words" in the manner prescribed by this federal law ";
Supplement 1, subparagraphs 8--8-9, to read: "8-1) cause policyholders upon written notice to give explanations in connection with payment (transfer) their insurance premiums or verification of correctness of paying insurance premiums if insurers submitted details are incomplete or are controversial;
8-2) to determine the amount of premiums payable (transfer) insured, calculated on the basis of available information on the insurer the insured, as well as data on other similar strahovateljah in cases of failure of the insured to allow officers of the insurer in the territory (premises) of the insured, the lack of accounting objects of taxation or insurance premiums such integration with violation of established order, leading to inability to calculate insurance premiums;
8-3) demand from insurers and their authorized representatives, removing the revealed violations of the legislation of the Russian Federation on compulsory social insurance against industrial accidents and occupational diseases and to monitor compliance with these requirements;
8-4) to recover arrears, as well as penalties and fines in the manner prescribed by this federal law;
8-5) demand from banks (other credit organizations) documents confirming the fact of the write-off from the accounts of the insured, with the correspondent accounts of banks (other credit organizations) amounts of premiums, penalties and fines, and enumerations of these amounts to the budget of the social insurance fund of the Russian Federation;
8-6) to access the information constituting bank secrecy, to the extent necessary to oversee banks (other credit organizations) and insurers established by this federal law;
8-7) to initiate legal action in the ordinary courts or arbitration courts for the recovery of arrears, penalties and fines for offences provided for in this federal law;
8-8) to apply in the prescribed manner to the competent authority a statement of recognition of the insured insolvent (bankrupt) in connection with its failure to them the obligation to pay the insurance premiums;
8-9) receive from the registering body the information from the unified State Register of legal entities and unified State Register of individual entrepreneurs, as well as tax authorities information about taxpayers, including information constituting tax secret, in order to perform the functions of the insurer in accordance with the legislation of the Russian Federation ";
b) in paragraph 2:

in subparagraph 12, the words "in a manner similar to an order established by article 32 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 "should be replaced by the words" in accordance with the provisions of article 18-2 this federal law ";
supplement paragraphs 15-21 as follows: ") 15 report to policyholders information about the particulars of the relevant accounts of the federal Treasury, as well as bring to policyholders information about changing the details of those accounts and other information needed to fill orders for transfer of insurance premiums;
16) decide on the return of the insured amounts overpaid or overcharged premiums, penalties and fines, guide issued on the basis of these decisions in the relevant territorial bodies of the federal Treasury to execute and implement the set-off of amounts overpaid or overcharged premiums, penalties and fines in the manner prescribed by this federal law;
17) to insured checking and copy of the decision of the territorial authority of the insurer, as well as in cases stipulated by this federal law, the claim for payment of insurance contributions arrears, penalties and fines;
18) grant the policyholder upon its request for information on the status of its calculations of insurance contributions, have elapsed and fines based on the insurer's data. The requested certificate is issued within five days after receipt of the territorial authority of the insurer a written request of the insured person;
19) on the application of the insured sums paid reconciliation together premiums, penalties and fines;
20) to issue, upon application by the insured with copies of the decisions adopted by the authority of the insurer in respect of the insured;
21) make calculations of unpaid and paid insurance contributions, the documents which are the basis for calculation and payment of premiums (enums), documents (copies, certified in the prescribed manner), confirming the correctness of the calculation, the timeliness and completeness of payment (transfers) of premiums, to using information and telecommunication networks for public use including Internet, including the unified portal of State and municipal services, in the form of electronic documents signed with a qualified electronic signature-enhanced. ";
in supplement paragraph 3) to read as follows: "3. the insurer also has other rights and has other duties stipulated by this federal law.";
4) complement article 18-2 as follows: "article 18-2. Restricting access to information on the insured 1. Restricted information constitute any information the insurer the insured, except information: 1) disclosed by the insured alone or with his consent;
2) regarding violations of the legislation of the Russian Federation on compulsory social insurance against industrial accidents and occupational diseases and measures of responsibility for those violations;
3) provided by the competent authorities of other States in accordance with the international treaties to which the Russian Federation on mutual cooperation in the field of compulsory social insurance (part of the information provided by these bodies).
2. restricted access Information shall not be disclosed by the insurer and its agents, except as provided for under federal laws.
3. disclosure of information restricted access applies, in particular, use or transfer the service to another person or business secrets of the insured, which became known to an official of the territorial authority of the insurer.
4. the information, constituting the insurer Received information of restricted access, have a special storage mode and access.
5. Access to information restricted information components are officials, the list of which is established federal body of executive power executing the functions of State policy and normative-legal regulation in the field of social security.
6. Loss of documentation containing information constituting restricted information or disclosure of such information shall entail liability under federal law. ";
5) article 19 shall be amended as follows: "article 19. Liability insurance entities 1. The policyholder is liable for nonperformance or improper performance of the duties assigned to him by this federal law responsibilities for timely registration as the policyholder, the insurer shall timely and full payment of the insurance premiums, the timely submission of the insurer established reporting for timely payment of the insured individual branches in insurance cases stipulated by this federal law, as well as for the veracity of submitted to the insurer information required for appointment to the insured on insurance.

Attraction of insured insurer liable in the manner prescribed by this federal law.
Bringing to administrative responsibility for violation of the requirements of this federal law shall be exercised in accordance with the code of the Russian Federation on administrative offences.
2. the insurer is responsible for the implementation of compulsory social insurance against industrial accidents and occupational diseases, correctness and timeliness of providing insured and insurance of persons entitled to receive insurance payments in accordance with this federal law.
3. the insured person and the persons who are entitled to receive insurance payments shall bear responsibility in accordance with the legislation of the Russian Federation for the correctness and timeliness of the submission of information to the insurer of the occurrence of the circumstances entailing change providing insurance, including resizing of insurance payments or termination of such payments.
In the case of concealment or unreliability out information needed to confirm eligibility for welfare, insurance and insured persons who are granted the right to receive insurance payments, the insurer shall indemnify unnecessarily incurred voluntarily or pursuant to a court order. ";
6) article 22, paragraph 5, the words "in a manner similar to an order established by articles 10, 11, 15 and 17 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 "respectively" should be replaced by the words "in the manner prescribed by this federal law";
7-22) article 1 shall be amended as follows: article 22-1. Billing and reporting periods on insurance contributions. Order of estimation, order and terms of payment of premiums 1. The settlement period of insurance contributions is recognized by calendar year.
2. Reporting periods are recognized in the first quarter, half year, nine months of the calendar year, the calendar year.
3. If the Organization was created after the beginning of the calendar year, the first settlement period is the period from the date of the establishment before the end of this calendar year.
4. If the Organization was eliminated or reorganized before the end of the calendar year, the last settlement period is the period from the beginning of the calendar year prior to the date of completion of liquidation or reorganization.
5. If your organization created after the beginning of the calendar year, eliminated or reorganized by the end of this calendar year, the settlement period is the period from the date of creation to the date of completion of liquidation or reorganization.
6. paragraphs 3-5 of this article, the rules do not apply to organizations of which are either joined by one or more organizations.
7. the amount of the premiums payable by insured persons, reduced by the amount of incurred cost for mandatory insurance coverage in accordance with the legislation of the Russian Federation.
8. the policyholder is entitled to credit the excess amount in the cost of compulsory insurance coverage over the amount of assessed contribution payments.
9. during calculation (reporting) period following each calendar month insurers produce calculus monthly payments on insurance contributions based on the size of the fees and other emoluments accrued from the beginning of the billing period until the end of the calendar month, and rates of premiums and discounts (premiums) to the insurance tariff for monthly deductions compulsory payments, calculated from the beginning of the billing period for the preceding calendar month inclusive.
10. the amount of premiums to be transferred shall be determined in terms of roubles and copecks.
11. Separate subdivisions of the insurers-legal persons whose transactions are open accounts in banks (other credit organizations) which are deducted payments and other remuneration in favour of natural persons (hereinafter referred to as the subdivisions), acted as the Organization to pay the premiums (monthly payments) and the duty of calculations of unpaid and paid insurance contributions according to the place of the finding, unless otherwise provided for in paragraph 14 of this article.
12. the amount of premiums (monthly payments), payable at the location of the separate division is based on the size of the base for the calculation of premiums related to the solitary unit.
13. the amount of the premiums payable on the location of the Organization, which is composed of separate subdivisions, is defined as the difference between the total amount of the premiums payable by the Organization as a whole, and the total amount of premiums payable at the location of its separate units.

14. If the Organization of separate units located outside the territory of the Russian Federation, the payment of premiums (monthly payments) and view calculations of unpaid and paid insurance contributions according to the separate entities of the Organization are carried out at the place of their residence.
15. In case of termination of activity of the insured in connection with its liquidation until the end of the billing period, the policyholder shall, before the date of submission of the registration application for the State registration body in connection with the liquidation of a legal entity or application for the State registration of termination of an individual activity as an individual businessman submit to the insurer the calculation of unpaid and paid insurance contributions for the period from the beginning of the billing period on the day of submission of that calculation, inclusive. The specified calculation can be presented in the form of an electronic document in accordance with the requirements of article 24 of this federal law. The difference between the amount of premiums payable in accordance with the calculation, and the amounts of the premiums paid by the insured from the beginning of the billing period shall be payable within 15 calendar days from the date of filing of this calculation or refund to the policyholder in accordance with this federal law.
16. In case of reorganization of the policyholder who is a legal person the payment of premiums and representation of calculations of unpaid and paid insurance contributions implemented by his successor (successors) regardless of whether they are known until the completion of the reorganization of the legal successor (successors) facts and/or circumstances of nonperformance or improper performance by the reorganized legal entity obligation to pay insurance premiums. If there are several successors of the share of each of them, in the performance of obligations of the reorganized legal person to pay insurance contributions is determined in the manner prescribed by the civil legislation of the Russian Federation. If the Division balance sheet does not allow to determine the portion of a successor of the reorganized legal person or exclude the possibility of execution in full of duties to pay premiums in any successor and this reorganization was aimed at the obligations on payment of insurance premiums on the basis of a court decision the newly formed legal persons may jointly perform the obligation to pay the insurance premiums of the reorganized entity. ";
8) in article 22-2): (a) in paragraph 1 the words "similar order and timing set parts 3-5 of article 24 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 "should be replaced by the words" established hereby Federal law ";
b) supplement paragraphs 1-1-1-4 as follows: "1-1. Banks (other credit organizations) are required to report to open or to close the account, change account details of legal entity, individual entrepreneur on paper or in electronic form to the territorial body of the insurer at the place of their finding within five days from the date of the corresponding opening, closing or modification of requisites of the account. Reporting Bank (another credit institution) to open or to close the account, change account details electronically set by the Central Bank of the Russian Federation on agreement with the insurer. Bank message form (a credit organization) to open or to close the account, change account details are set by the insurer.
1-2. Order of the insured or the insurer's order marks the Bank (a credit organization) within one business day following the day of receipt of such a designation, unless otherwise provided for in this article. While service charges on these operations, no fee will be charged.
1-3. On presentation of an individual about transferring insurance contributions in a separate subdivision of the Bank (a credit organization), not having correspondent accounts (subaccounts), the period prescribed in paragraph 2 of this article-1 for execution by the Bank (a credit organization) orders the insured shall be extended in accordance with the established procedure at the time of delivery of such a designation, the Federal postal service organization in a separate subdivision of the Bank (a credit organization) that has a correspondent account (sub-account), but no more than five business days.
1-4. subject to the availability of funds on the account of the insured bank (other credit organization) does not have the right to delay the execution of the instruction of the insured and the insurer's instructions. ";
in) paragraph 2 shall be invalidated;
g) the first paragraph of paragraph 6 supplemented by the following sentence: "the format of the direction the territorial body of the insurer request (a credit organization) in electronic form, the insurer is established in consultation with the Central Bank of the Russian Federation.";

d) in paragraph 7, the words "in a manner similar to an order established by articles 19 and 20 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 "should be replaced by the words" in accordance with the procedure stipulated by this federal law;
(e)) paragraph 9 shall be amended as follows: "9. The recovery with banks (other credit organizations) fines shall be carried out by the insurer in accordance with procedures stipulated under articles 26-6 and 26-7 hereof.";
9) in article 24: a) in paragraph 1: in paragraph two, the word "insurer" were replaced by the words "the territorial body of the insurer", the word "reports" should be replaced by the words "calculation of unpaid and paid insurance contributions";
supplemented by a paragraph reading: "Insurers, whose average number of individuals for whom you pay and other remuneration for the preceding accounting period exceeds 25 people, and the newly created (including restructuring) of the organization that have the number of specified individuals exceeds this limit, the calculations are assessed and paid insurance contributions to the territorial body of the insurer and formats in order installed by the insurer in the form of electronic documents signed with a reinforced qualified electronic signature. Insurers and the newly created (including restructuring) of the organization whose average number of individuals for whom you pay and other remuneration for the preceding accounting period is 25 people or less, the calculations may be assessed and paid insurance contributions in the form of electronic documents in accordance with the requirements of this paragraph. When submitting payments for accrued and paid insurance contributions in the form of electronic documents the territorial authority of the insurer is obliged to send the acknowledgement referred to payments in the form of electronic documents using information and telecommunication networks for public use including Internet, including the unified portal of State and municipal services. ";
b) supplement paragraphs 1-1-1-5 to read as follows: "l-1. Upon detection of a policyholder in the submitted them to the territorial body of the insurer's calculation of unpaid and paid insurance contributions of fact reflect or incomplete neotrazhenija information, as well as errors that lead to lower premiums payable, the policyholder is obliged to make the necessary changes to the calculation of unpaid and paid insurance contributions and to submit to the territorial body of the insurer the up-to-date calculation of unpaid and paid insurance contributions in order prescribed by this article.
1-2. When the insured is detected in them in the territorial authority of the insurer calculating assessed and paid insurance contributions of inaccurate information, as well as non-errors underestimates the amount of premiums payable, the policyholder has the right to make any necessary changes to the calculation of unpaid and paid insurance contributions and to submit to the territorial body of the insurer the up-to-date calculation of unpaid and paid insurance contributions in order prescribed by this article. With this up-to-date calculation of unpaid and paid insurance contributions submitted after the expiry of the deadline for the calculation of unpaid and paid insurance contributions shall not be considered submitted in violation of the deadline.
1-3. If the up-to-date calculation of unpaid and paid insurance contributions is represented in the territorial authority of the insurer before the expiration of the time period for the calculation of unpaid and paid insurance contributions, it is considered filed on the date of submission of a detailed calculation of unpaid and paid insurance contributions.
1-4. If the up-to-date calculation of unpaid and paid insurance contributions is represented in the territorial authority of the insurer after the expiry of the deadline for the calculation of unpaid and paid insurance contributions and term of payment of insurance contributions, the policyholder shall be relieved of liability in the following cases: 1) presentation of a detailed calculation of unpaid and paid insurance contributions until the policyholder found out about the discovery of the territorial authority of the insurer neotrazhenija or incomplete reflection of information per assessed and paid insurance contributions as well as errors that lead to lower premiums payable, or on the appointment of an exit check for a given period, provided that prior to the submission of a detailed calculation of unpaid and paid insurance contributions he had paid the required amount of premiums and corresponding penalties;
2) submission of a detailed calculation of unpaid and paid insurance contributions after conducting of on-site verification for the corresponding billing period, the results of which have not been discovered existed or incomplete reflection of information per assessed and paid insurance contributions, as well as errors that lead to lower premiums payable.

1-5. An updated calculation of unpaid and paid insurance contributions is represented in the territorial body of the insurer's form in the payment period for which the appropriate changes are made. ";
10) chapters IV-Supplement 1-IV-3 read as follows: "chapter IV-1. The ENFORCEMENT of the OBLIGATION to PAY the INSURANCE PREMIUMS Article 26-1. Fulfilment of the obligation to pay the insurance premiums 1. In case of non-payment or incomplete payment of premiums is made within the prescribed time-limit the recovery of arrears on insurance contributions in the manner provided for in this federal law.
2. Recovery of arrears on insurance contributions with a legal entity or an individual entrepreneur shall be effected in the manner prescribed by articles 26-6 and 26-7 of this federal law, except as set forth in paragraph 3 of this article. Recovery of arrears on insurance contributions of physical persons, not an individual entrepreneur shall be made in the manner provided for in article 26-8 hereof.
3. Recovery of arrears on insurance contributions by judicial procedure: 1) with the Organization, which opened a personal account;
2) with organizations that are in accordance with the civil legislation of the Russian Federation the main (prevailing involved) companies (enterprises), in cases where their accounts in banks (other credit organizations) is revenue from sold goods (works, services) organizations which are in accordance with the civil legislation of the Russian Federation dependent (child) companies (enterprises), in order to recover arrears owed more than three months for the relevant dependent (child) companies (enterprises);
3) with organizations that are in accordance with the civil legislation of the Russian Federation dependent (child) companies (enterprises), in cases where their accounts in banks (other credit organizations) is revenue from sold goods (works, services), which are the main organizations (predominant involved) companies (enterprises), in order to recover arrears owed more than three months for the relevant main (prevailing involved) companies (enterprises);
4) with a legal entity or an individual entrepreneur, if their obligation to pay premiums based on the insurer's body changes the legal characterization of the transaction effected such a policyholder or the status and nature of activities of the insured.
4. the obligation to pay the insurance premiums is considered performed by the insured, unless otherwise provided for in paragraph 7 of this article: 1) from the date of submission to the Bank (other credit organization) orders to transfer to the budget of the social insurance fund of the Russian Federation to the appropriate account of the federal Treasury (with appropriate budget classification code) in cash from the account of the insured in Bank (another credit institution) if it sufficient cash balance on the payment day;
2) from the day of reflection on the personal account of the Organization, which opened a personal account, operation by means of the relevant funds in the budget of the social insurance fund of the Russian Federation;
3) from the date of making the physical person to the Bank (other credit organization), cashier of local administration or in the Organization of the Federal postal service cash for their enumeration in the budget of the social insurance fund of the Russian Federation to the appropriate account of the federal Treasury (with appropriate budget classification code);
4) since a territorial body of the insurer in accordance with this federal law decision on crediting of overpaid or overcharged premiums, penalties and fines by the execution of the obligation to pay the appropriate premiums.
5. In the absence of the Bank (a credit organization) insured persons-individuals may pay insurance premiums through the cashier of local administration or through the Federal postal service. In this case, the local administration and the Federal postal service organization shall: 1) to receive cash payment of insurance contributions, properly and in a timely manner, list them in the budget of the social insurance fund of the Russian Federation to the appropriate account of the federal Treasury for each policyholder. While the fee for receiving money are not charged;
2) keep records listed in the payment of insurance contributions of funds in the budget of the social insurance fund of the Russian Federation for each insured;
3) issue when receiving cash receipts to policyholders receiving these funds. The form of the receipt issued by the local administration, asserted the authority of the insurer;
4) represent the territorial bodies of the insurer on request documents confirming reception of the insurance contributions payers-individuals cash in payment of premiums and their enumeration in the budget of the social insurance fund of the Russian Federation.

6. money adopted by the local administration of the policyholder who is a natural person in cash, within 5 days from the day of their reception are subject to inclusion in the Bank (other credit organization) or the Organization of the Federal postal service for listing them in the budget of the social insurance fund of the Russian Federation to the appropriate account of the federal Treasury. In case of natural disaster or other circumstance of force majeure monies taken from the policyholder who is a natural person, may not be made within the prescribed period to the Bank (other credit organization) or the Federal postal service organization for the insurer, the specified period is extended to deal with such circumstances.
7. the obligation to pay insurance premiums not recognized executed in case of: 1) revocation or return insured bank (another credit institution) the policyholder of unsettled orders for an enumeration of the relevant funds in the budget of the social insurance fund of the Russian Federation;
2) reviews the insured-organization, which opened a personal account, or return of body of the federal Treasury (other authorized body responsible for opening and maintaining accounts) to the policyholder of unsettled orders for an enumeration of the relevant funds in the budget of the social insurance fund of the Russian Federation;
3) return either by the local administration of the Federal postal service insured-person cash taken to listing them in the budget of the social insurance fund of the Russian Federation;
4) incorrect by the insured in order to enumerate premiums account numbers of the federal Treasury, budget classification code and (or) Bank's name (a credit organization) of the recipient, resulting in failure to make such amounts to the budget of the social insurance fund of the Russian Federation;
5) if at the date of presentation by the insured in Bank (other credit organization) (organ of the federal Treasury, other authorized body performing opening and maintaining accounts) orders for transfer of funds in payment of premiums that the policyholder has other unfulfilled demands that brought to his account (personal account) and in accordance with the civil legislation of the Russian Federation shall be executed as a matter of priority, and if the account (the account) is not sufficient cash balance to satisfy all requirements.
8. Payment of insurance contributions is made in the currency of the Russian Federation.
9. enumeration order premiums, penalties and fines to the budget of the social insurance fund of the Russian Federation to the appropriate account of the federal Treasury is filled by the insured in accordance with the rules of filling orders. These rules are set by the Ministry of Finance of the Russian Federation on agreement with the Central Bank of the Russian Federation. Upon detection of an error by the insured in the decoration of the enumeration order premiums, penalties and fines, not entailing their non in the budget of the social insurance fund of the Russian Federation to the appropriate account of the federal Treasury, the policyholder has the right to submit to the insurer a statement to clarify the bases, the type and conditioning payment reporting (accounting) period or the status of the insured in connection with mistake mistake with the application documents, verifying the payment of insurance premiums for them.
10. On the proposal of the insurer or the insured may be held a joint reconciliation policyholders premiums, penalties and fines. The results of such reconciliation shall be formalised by an Act signed by the insured and the insurer's authorized official.
11. the insurer has the right to demand from the Bank (a credit organization) a copy of the order to transfer the insured of premiums in the budget of the social insurance fund of the Russian Federation to the appropriate account of the federal Treasury, issued by the insured on paper. Bank (other financial institution) must submit to the territorial body of the insurer a copy of the specified order within five days from the date of receipt of the request of the territorial authority of the insurer.

12. On the basis of the application of the insured person to clarify the bases, the type and conditioning payment reporting (accounting) period or the status of an insured person and act jointly for reconciliation of accounts on insurance contributions and fines have elapsed, if such a joint verification has been carried out, the territorial authority of the insurer decides to clarify the bases, the type and conditioning of the payment on the day of actual payment of premiums. Form solutions for clarification reasons, type and conditioning payment reporting (accounting) period or insured status shall be approved by the authority of the insurer. While the territorial authority of the insurer carries out recalculation of the penalties assessed on the amount of premiums paid for the period from the date of their actual payment to the budget of the social insurance fund of the Russian Federation to the appropriate account of the federal Treasury before acceptance of the territorial authority of the insurer decisions to clarify the bases, the type and conditioning of the payment on the day of actual payment of premiums. The decision to clarify the bases, the type and conditioning payment reporting (accounting) period of the insured person or the status of the territorial authority of the insurer notifies the insured person within five days after that decision.
13. The provisions of this article shall also apply in respect of penalties and fines.
Article 26-2. General conditions for granting deferment of payment (installment) premiums, penalties and fines 1. The decision to grant the postponement (of the installment) payment of premiums accepted the territorial authority of the insurer to the insured's place of registration.
2. Deferral (hire-purchase) on payment of premiums represents a period of insurance contributions if there are grounds prescribed by this article, for a period not exceeding one year, respectively, with a lump-sum or phased payment of amounts owed on insurance contributions.
3. deferrals (hire-purchase) on the payment of insurance premiums does not invalidate an existing obligation to pay the insurance premiums and does not create new obligations for the payment of insurance premiums.
4. Delay (hire-purchase) on payment of insurance contributions may be provided to an insured person whose financial situation does not allow you to pay these contributions within the prescribed time-limit, if there are reasonable grounds to believe that the possibility to pay the policyholder such premiums will occur during the period for which deferment is available (installment) payment of premiums, if at least one of the following grounds: 1) infliction of insured damage caused by natural disaster , technological catastrophe or other force majeure;
2) failure (late submission) budget allocations and (or) limits of budgetary obligations to the policyholder and (or) failure to bring (the late bringing) funding limits up to the insured consumer budget at a level sufficient for the timely execution of the insured the obligation to pay the insurance premiums, as well as failure (failure to enumerate) the policyholder from budget adequate for timely execution of the insured the obligation to pay the insurance premiums, cash, including payment of insured services rendered (completed works set products) for State, municipal purposes;
3) the seasonal nature of the production and (or) realization of the insured goods, works or services.
5. postponement (hire-purchase) on the payment of insurance premiums granted in respect of the entire claimed amount of premiums.
6. If a postponement (hire-purchase) on the payment of insurance premiums granted on grounds specified in subparagraphs 1 and 2 of paragraph 4 of this article, the amount of insurance contributions is not accrued.
7. If a postponement (hire-purchase) on the payment of insurance premiums granted by the base specified in subparagraph 3 of paragraph 4 of this article, the amount of insurance contributions are calculated on the basis of interest rates equal to one half of the refinancing rate of the Central Bank of the Russian Federation, during the period of deferral of payments (installments) premiums provided to the policyholder.
8. the provisions of this article shall also apply when granting deferment of payment (installment) penalties and fines.
9. Form of documents for granting of deferment (installments) to pay premiums, penalties and fines approved by the insurer, in agreement with the Federal Executive authority which carries out the functions of State policy and normative-legal regulation in the field of social security.
Article 26-3. Circumstances precluding grant of deferral (payment by installments) to pay premiums, penalties and fines 1. Delay (hire-purchase) to pay premiums, penalties and fines shall not be granted if the insured person: 1) proceedings on the case of violation of the legislation of the Russian Federation on compulsory social insurance against industrial accidents and occupational diseases or in the case of an administrative offence in the field of insurance;

2) within the three years preceding the day of the filing of the application for postponement of the insured (installments) to pay premiums, penalties and fines, the insurer was ordered to terminate earlier deferment (installments) in connection with a violation of conditions of granting of deferment (installments) to pay premiums, penalties and fines.
2. In the circumstances referred to in paragraph 1 of this article, the decision to grant the postponement (installments) to pay premiums, penalties and fines may not be imposed, and the decision is subject to cancellation. Repealing Decision policyholder is notified in writing within three days from the date of cancellation. The policyholder shall have the right to appeal against such a decision in the manner prescribed by this federal law.
Article 26-4. The order of granting of deferment (installments) to pay premiums, penalties and fines 1. Delay (hire-purchase) to pay premiums, penalties and fines shall be granted on application by the insured to the territorial body of the insurer. The statement of deferment (installments) to pay premiums, penalties and fines attached the following documents: 1) Act Joint reconciliation of accounts on insurance contributions and fines have elapsed;
2) help the tax authority at the place of the insured's accounting, containing a list of all open insured accounts in banks (other institutions);
3) help banks (other credit organizations) on monthly rotations of money every month from six months prior to the application of the insured's accounts in banks (other institutions), as well as the policyholder settlement documents placed in the appropriate drawer unpaid settlement documents, or their absence in this file cabinet;
4) help banks (other credit organizations) on cash balances on all accounts insured banks (other institutions);
5) the obligation of the insured person, requiring the deferral period (installments) to pay the insurance premiums, fines, penalties and compliance with the terms and conditions under which the decision to grant the postponement (hire-purchase), as well as alleged by the insured debt repayment schedule;
6) documents confirming the grounds for granting a deferral (payment by installments) to pay premiums, penalties and fines referred to in paragraph 4 of article 26-2 of this federal law.
2. the application of the insured of deferment (installments) to pay premiums, penalties and fines on grounds specified in subparagraph 1 of paragraph 4 of article 26-2 of this federal law, attached an opinion on the fact that the offensive against the policyholder of force majeure circumstances which are the basis for the treatment of the insured person with that statement, and the valuation of the damage, caused to the insured as a result of these circumstances, drawn up by the Executive Authority (the Government body , local government body or organization) which are authorized in the area of civil protection, protection of the population and territories from emergency situations.
3. the application of the insured of deferment (installments) to pay premiums, penalties and fines to the insured consumer budget funds on the basis specified in subparagraph 2 of paragraph 4 of article 26-2 of this federal law, shall be accompanied by a financial body and (or) Chief steward (steward) of budget funds, contains information on the amount of budgetary allocations and (or) the limits of the budgetary commitments that are not available (late provided) the policyholder and (or) the amount of funding limits that are not reported (untimely brought) to the insured at a level sufficient for the timely execution of the insured the obligation to pay the insurance premiums.
4. the application of the insured of deferment (installments) to pay premiums, penalties and fines on the basis specified in subparagraph 2 of paragraph 4 of article 26-2 of this federal law, the insured who is not listed (late lists) funds from the budget at a level sufficient for the timely execution of the insured the obligation to pay the insurance premium, including the account rendered insured services (of the work performed, goods delivered) for public , municipal needs, attached document budget holder, contains information about the amount of money that is not listed (not timely paid) the policyholder from budget adequate for timely performance of the obligation to pay the insurance premiums, or document the customer's State, municipal, contains information about the amount of money that is not listed (not timely paid) to the insured at a level sufficient for the timely performance of the obligation to pay the insurance premiums , in payment of the insured services rendered (completed works, the delivered goods) for State, municipal needs.

5. the application of the insured of deferment (installments) to pay premiums, penalties and fines on the basis specified in subparagraph 3 of paragraph 4 of article 26-2 of this federal law shall be drawn up by the insurant proof that total income from the sale of goods, works or services the insured share of its income from industries and activities included in the list of seasonal industries and activities approved by the Government of the Russian Federation, in accordance with article 64 of the tax code of the Russian Federation shall be not less than 50 per cent.
6. In the case of a deferral (payment by installments) to pay premiums, penalties and fines on the basis specified in subparagraph 3 of paragraph 4 of article 26-2 of this federal law, the statement of the insurant of deferment (installments) to pay premiums, penalties and fines, policyholder undertakes to pay interest on the outstanding amount on insurance contributions.
7. The decision to grant the postponement of payments (installments) premiums, penalties and fines, or refusal to grant is accepted by the insurer within 30 days from the date of receipt of the application of the insured person to grant the postponement (installments).
8. at the request of the insured, the insurer may decide to temporarily (for the period of the application of the insured of deferment (installments) to pay premiums, penalties and fines) suspend payment of amounts owed on insurance contributions by the insured.
9. the decision on deferment (installments) to pay premiums, penalties and fines must contain an indication of the amount of debt, terms and order of payment of arrears on insurance contributions and, in the case of a deferral (installments) to pay premiums, penalties and fines on the basis specified in subparagraph 3 of paragraph 4 of article 26-2 of this federal law, the amount of interest.
10. The decision to grant the postponement (of the installment) payment of premiums, penalties and fines shall enter into force on the date specified in the decision. With this outstanding fines for all time from the date established for the payment of insurance contributions, prior to the date of entry into force of this decision are included in the amount of the debt, if the payment term is preceded by the day of the entry into force of this decision.
11. the decision on refusal in granting deferment of payment (installment) premiums, penalties and fines must be substantiated.
12. the decision on refusal in granting deferment of payment (installment) premiums, penalties and fines may be appealed by the insured in the manner prescribed by this federal law.
13. a copy of the decision on granting deferment of payment (installment) premiums, penalties and fines, or refusal to grant is sent to the territorial body of the insurer to the insured within three days from the date of adoption of this decision.
Article 26-5. Termination of the postponement (of installments) to pay premiums, penalties and fines 1. Effect of deferral (payment by installments) to pay premiums, penalties and fines, shall terminate upon the expiration of the relevant decision or may be terminated prior to the expiration of such period in cases stipulated by this article.
2. the effect of postponing payments (installments) premiums, penalties and fines shall expire prematurely in the case of payment of the entire amount of the premiums and related interest prior to the deadline.
3. In case of violation of the conditions of stay of the insured (installments) to pay premiums, penalties and fines it may be prematurely terminated by the decision of the territorial authority of the insurer.
4. When advance termination of the suspension (installments) to pay premiums, penalties and fines in the case provided for in paragraph 3 of this article, the insured shall, within one month after receipt of the relevant decision to pay the unpaid amount of insurance contributions, as well as penalties for each calendar day starting from the day following the day of receipt of this decision, on the day of payment of this amount, inclusive.
5. The outstanding debt amount on insurance contributions shall be the amount of the debt, as defined in the decision on deferment (installments) to pay premiums, penalties and fines, less the amount actually paid by insurance premiums, penalties and fines. If deferment (hire-purchase) to pay premiums, penalties and fines is provided on the basis specified in subparagraph 3 of paragraph 4 of article 26-2 of this federal law, the remaining outstanding debt is defined as the difference between the amount of the debt, as defined in the decision on deferment (installments) to pay premiums, penalties and fines, increased by the amount of interest calculated in accordance with the decision of postponement (installment) payment of premiums , penalties and fines for the period of suspension (installments), and actually paid amounts and interest.

6. Notice for rescission of the decision to defer (installment) payment of premiums, penalties and fines shall be sent by the insurer to the insured by registered mail within five days from the date of adoption of the decision. Notice for rescission of the decision to defer (installment) payment of premiums, penalties and fines is deemed to have been received after six days from the date of transmission of a registered letter.
7. the decision of the territorial authority of the insurer on the early termination of the postponement (installments) to pay premiums, penalties and fines may be appealed by the insured in the manner prescribed by this federal law.
Article 26-6. Recovery of arrears on insurance contributions, as well as penalties and fines at the expense of funds available in the accounts of the insured-legal entity or an individual entrepreneur in banks (other credit organizations) 1. In case of non-payment or incomplete payment of insurance contributions within the prescribed time-limit the obligation to pay the insurance premiums is compulsory through the foreclosure on money resources on accounts of the insured-legal entity or an individual entrepreneur in banks (other credit organizations).
2. Recovery of insurance premiums will be accorded on the decision of the territorial authority of the insurer for the recovery of insurance premiums (hereinafter referred to as the decision on the recovery) by sending to the Bank (other credit organization), in which the open accounts of the insured-legal entity or an individual entrepreneur, orders the territorial authority of the insurer to charge and transfer to the budget of the social insurance fund of the Russian Federation the necessary funds from the accounts of the insured-legal entity or an individual entrepreneur.
3. before taking a decision on the recovery of the territorial authority of the insurer forwards insured claim for payment of insurance contributions arrears, penalties and fines in accordance with article 9-26 of this federal law.
4. the form of the decision on the recovery of alleged insurer by agreement with the Federal Executive authority which carries out the functions of State policy and normative-legal regulation in the field of social security.
5. Decision to recover was adopted by the territorial body of the insurer after the expiration of the period specified in the claim for payment of insurance premiums, but not later than two months after the expiry of the current period, unless other deadlines are set by this article.
6. Decision on recovery taken by the territorial body of the insurer in respect of one or more requirements simultaneously.
7. In the case referred to in the requirement of unpaid premiums, penalties and fines not exceeding 500 rubles, the decision to recover was adopted by the territorial body of the insurer after the expiry of the term set in one or more of the requirements for the payment of insurance premiums, but not later than one year and two months after the expiry of the period of execution of the earliest requirement.
8. Decision on recovery taken after the expiration of the time limits laid down in paragraphs 5 and 7 of this article shall be deemed null and void and not subject to execution.
9. In case of the deadlines set in paragraphs 5 and 7 of this article for the adoption of the decision on the recovery of premiums, the territorial authority of the insurer may apply to the Court to recover from the insured-legal entity or an individual entrepreneur due premiums (hereinafter referred to in this article, a statement on recovery).
10. Statement of recovery may be filed in the Court within six months after the expiry of the period of execution of the claim for payment of insurance premiums, unless otherwise provided for in this article.
11. If within one year and two months from the date of expiry of the period of execution of the earliest claim for payment of insurance premiums such premiums, penalties and fines did not exceed 500 rubles, the territorial authority of the insurer appealed in court to recover within six months from the date of the expiration of a period of one year and two months.
12. excused Missed application deadline for recovery set points 10 and 11 of this article may be restored by the Court.
13. the provisions of paragraphs 7 and 10 of this article shall not apply to the procedure for the recovery of insurance premiums, penalties and fines, with insurers against whom bankruptcy proceedings have been initiated in accordance with the Federal law of October 26, 2002, no. 127-FZ "on Insolvency (bankruptcy)".

14. the decision on the recovery shall be communicated to the policyholder is a legal entity or an individual entrepreneur within six days after the date of this 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 a 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 for directions to the policyholder decision about collecting electronically via telecommunication links are established by the insurer.
15. Order the territorial authority of the insurer to transfer the amounts of premiums in the budget of the social insurance fund of the Russian Federation shall be forwarded to the Bank (other credit organization), which opened accounts insured-legal entity or individual entrepreneur, including in electronic form, and shall be unconditional execution of the Bank (a credit organization) in accordance with the order established by the civil legislation of the Russian Federation.
The procedure for sending to the Bank (other credit organization) orders the territorial authority of the insurer to transfer the amounts of premiums in the budget of the social insurance fund of the Russian Federation with accounts insured electronically via the territorial bodies of the federal Treasury is set by the Central Bank of the Russian Federation by agreement with the federal Treasury and the insurer.
16. chance to the territorial body of the federal Treasury orders the territorial authority of the insurer to cancel and listing the amounts of premiums in the budget of the social insurance fund of the Russian Federation carried out electronically in the manner prescribed by the Federal Treasury.
Order the territorial authority of the insurer to cancel and listing premiums must contain indication of the account of the insured-legal entity or an individual entrepreneur, which should be produced listing premiums, and the amount to be transferred.
17. Recovery of insurance premiums may be calculated (current) accounts in the currency of the Russian Federation, and in case of insufficiency of funds on accounts in the currency of the Russian Federation-from the accounts of the insured-legal entity or an individual entrepreneur in foreign currency.
18. Collecting insurance premiums from the insured-legal entity or an individual entrepreneur in foreign currency is made in the amount equivalent to the amount of the payment in the currency of the Russian Federation on the exchange rate of the Central Bank of the Russian Federation, at the date of sale of foreign currency. In the recovery of funds held in accounts in foreign currency, head (Deputy head) of the territorial authority of the insurer simultaneously with the request of the territorial authority of the insurer by premiums enumeration directs the errand to the Bank (a credit organization) for sale no later than the next day foreign currency insured-legal entity or an individual entrepreneur. Costs related to the sale of foreign currency, shall be covered by the insured.
19. Not made collecting insurance premiums from the deposit account of the insured person, unless the deposit agreement has expired. In the presence of the said Treaty, the territorial authority of the insurer shall be entitled to give jar (another credit institution) enumeration order upon expiry of the deposit contract funds from a deposit account to the Bank (current) account of the policyholder, if by this time will not be executed in the Bank (other credit organization) order the territorial authority of the insurer to transfer insurance premiums.
20. Order the territorial authority of the insurer to transfer insurance premiums shall be executed by the Bank (a credit institution) no later than one business day following the day of receipt of the order, if the recovery of premiums is made with accounts in the currency of the Russian Federation, and no later than two business days, if the recovery of premiums is made with accounts in a foreign currency, if it does not interfere with the order of priority of payment established by the civil legislation of the Russian Federation.

21. In case of insufficiency or lack of money resources on accounts of the insured-legal entity or an individual entrepreneur in the day the Bank receives (a credit organization) orders the territorial authority of the insurer to charge premiums and such order shall be executed upon receipt of funds in these accounts, but no later than one business day following the date of each such receipt to accounts in the currency of the Russian Federation and no later than two business days following the day of each such receipt to accounts in foreign currency, if it does not interfere with the order of priority of payment established by the civil legislation of the Russian Federation.
22. In case of insufficiency or lack of money resources on accounts of the insured-legal entity or an individual entrepreneur or, in the absence of information on the accounts of the insured-legal entity or an individual entrepreneur the territorial authority of the insurer shall be entitled to collect insurance payments due to other property insured-legal entity or an individual entrepreneur in accordance with article 26-7 of this federal law.
23. The provisions of this article shall apply in the recovery of penalties for late payment of premiums, as well as the penalties to be applied in the cases stipulated by this federal law.
Article 26-7. Recovery of arrears on insurance contributions, as well as penalties and fines at the expense of other property insured-legal entity or an individual entrepreneur 1. In the case envisaged by paragraph 22 of article 26-6 of this federal law, the territorial authority of the insurer is entitled to collect premiums from the assets of the insured legal entity or an individual entrepreneur, including cash, within the limits specified in the request (requirements) for payment of arrears on insurance contributions, penalties and fines, and taking into account the amounts in respect of which was in accordance with article 26-6 hereof.
2. the decision on the recovery of premiums from the assets of the insured-legal entity or an individual entrepreneur shall be made by the head (Deputy head) the territorial authority of the insurer in the form of an order which shall be sent to the bailiff for execution of the Executive in the manner prescribed by the Federal law of October 2, 2007 year no. 229-FZ "on enforcement proceedings", taking into account the peculiarities stipulated by this article.
3. the decision on the recovery of premiums from the assets of the insured-legal entity or an individual entrepreneur shall be taken within one year after the expiry of the period of execution of the claim for payment of insurance premiums, penalties and fines, if specified in the requirement of unpaid premiums, penalties and fines not exceeding 500 rubles, order of contribution to recover the premiums paid from the assets of the insured-legal entity or an individual entrepreneur shall be made after the expiry of the established in one or more of the requirements for the payment of insurance premiums, but not later than two years after the expiry of the period of execution of the earliest requirement.
4. the decision on the recovery of premiums from the assets of the insured-legal entity or an individual entrepreneur shall be adopted by the territorial body of the insurer in respect of one or more requirements simultaneously.
5. the decision on the recovery of premiums from the assets of the insured-legal entity or an individual entrepreneur shall be indicated: 1) surname, first name, patronymic (if any) officer and the name of the territorial authority of the insurer that issued the ruling;
2) date of adoption and the number of the regulation of the head (Deputy head) of the territorial authority of the insurer for the recovery of insurance premiums at the expense of property insured;
3) name and address of the policyholder who is a legal person or the surname, name and patronymic (if any), passport details, address of permanent residence of the insured-an individual entrepreneur, whose property is levied;
4) the Resolutive part of ruling the head (Deputy head) of the territorial authority of the insurer for the recovery of insurance premiums from the assets of the insured-legal entity or an individual entrepreneur;
5) date of entry into force of regulation of the head (Deputy head) of the territorial authority of the insurer for the recovery of insurance premiums from the assets of the insured-legal entity or an individual entrepreneur;
6) date of issuance of the ruling.
6. the decision on the recovery of premiums from the assets of the insured-legal entity or an individual entrepreneur shall be signed by the head (Deputy head) the territorial authority of the insurer.

7. form of regulation for the recovery of insurance premiums from the assets of the insured-legal entity or an individual entrepreneur shall be approved by the insurer, in agreement with the Federal Executive authority which carries out the functions of State policy and normative-legal regulation in the field of social security.
8. Executive actions should be carried out and the requirements in the Ordinance for the recovery of insurance premiums from the assets of the insured-legal entity or an individual entrepreneur, performed by a bailiff executing, within two months from the date of receipt of the decision to him.
9. Collecting insurance premiums from the assets of the insured-legal entity or an individual entrepreneur is made consistently with respect to: 1) cash and cash balances at banks (other institutions), which was not levied in accordance with article 26-6 hereof;
2) property not involved directly in production (of goods), and in particular of securities, currency values, non-industrial premises, cars, design objects of the premises;
3) finished goods (products), as well as other valuables not involved and (or) not intended for direct participation in the production process;
4) raw materials intended for direct participation in the production process, as well as machinery, equipment, buildings and other fixed assets;
5) property transferred under the agreement into the possession, use or disposal of to others without transition to ownership of the property, if the enforcement of the obligation to pay the insurance premiums, such treaties were nullified or invalidated in the established order;
6) other property, except for intended for everyday personal use by the insured individual owner or members of his family, to be determined in accordance with the legislation of the Russian Federation.
10. In the case of recovery of insurance premiums from the assets of a non-cash, the insured legal entity or individual entrepreneur's obligation to pay the insurance premiums is considered to be executed from the date of disposition of the property of the insured-legal entity or an individual entrepreneur and repayment of debts of the insured-legal entity or an individual entrepreneur at the expense of profits.
11. the officers of the territorial bodies of the insurer is not entitled to acquire the assets of the insured-legal entity or an individual entrepreneur, exercisable in execution Ordinances for collecting insurance premiums from the assets of the insured-legal entity or an individual entrepreneur.
12. The provisions of this article shall apply in the recovery of penalties for late payment of premiums, as well as fines levied in cases stipulated by this federal law.
Article 26-8. Recovery of arrears on insurance contributions, penalties and fines at the expense of property of the policyholder who is a natural person, not an individual entrepreneur 1. In case the insured is an individual, other than a sole proprietor (hereinafter in this article-individual), within the prescribed time-limit the obligation to pay the insurance premiums, penalties and fines by the territorial authority of the insurer referred a claim for payment of insurance contributions arrears, penalties and fines may apply to a court for a Declaration on the recovery of premiums, penalties and fines at the expense of property of the natural person (hereinafter in this article-statement on recovery) , including funds in bank accounts (a credit organization) and cash, to the extent set forth in the claim for payment of insurance contributions arrears, penalties and fines, taking into account the characteristics laid down in this article.
2. Statement on recovery is filed in respect of all claims for payment arrears on insurance contributions, penalties and fines for which execution expired and which have not fulfilled the individual person on the date of filing of the territorial authority of the insurer for the recovery of statements in court.
3. a statement of recovery served the territorial body of the insurer in court, if the total amount of the premiums, penalties and fines, to be collected from a natural person exceeds 500 rubles, except in the case provided for in paragraph 7 of this article.
4. a copy of the application to recover not later than on the day of its submission to the Court shall be sent to the territorial body of the insurer in the case of a physical person, which collected on insurance contributions arrears, penalties and fines.
5. a statement of recovery served in the Court of general jurisdiction of the territorial authority of the insurer within six months from the date of expiry of the period of execution of the claim for payment of insurance contributions arrears, penalties and fines, unless otherwise provided for in this article.

6. If, within a period of three years from the date of expiry of the execution of an early claim for payment of insurance contributions arrears, penalties and fines recognized the territorial body of the insurer in the calculation of the total amount of the premiums, penalties and fines, to be collected from a natural person, such premiums, penalties and fines exceeded 500 rubles, the territorial authority of the insurer appealed in court to recover within six months from the date of where the amount exceeded 500 rubles.
7. If, within a period of three years from the date of expiry of the execution of an early claim for payment of insurance contributions arrears, penalties and fines recognized the territorial body of the insurer in the calculation of the total amount of the premiums, penalties and fines, to be collected from a natural person, such premiums, penalties and fines did not exceed 500 rubles, the territorial authority of the insurer appealed in court to recover within six months from the date of expiry of the three-year period.
8. the relations to recover premiums covered by paragraphs 5-7 of this article shall not apply the provisions of the General limitations stipulated by civil legislation. Missed excused application deadline for recovery can be restored by the Court.
9. the cases on recovery of insurance premiums, penalties and fines at the expense of property of physical persons shall be in accordance with the civil legislation of the Russian Federation. The statement may be filed to recover the territorial body of the insurer in order lawsuit not later than six months from the date of the Court's determination on the lifting of a court order. The statement may be made on the recovery of motion the territorial authority of the insurer about the seizure of the respondent, in order to ensure the requirements of collecting insurance premiums.
10. Recovery of arrears on insurance contributions, penalties and fines at the expense of property of physical persons on the basis of an enforceable court decision is in accordance with the Federal law of October 2, 2007 year no. 229-FZ "on enforcement proceedings".
11. In the case of recovery of insurance premiums from the assets of a non-cash, physical person responsibility for payment of the insurance premiums is considered to be executed from the date of its implementation and paying off debt at the expense of profits. From the date of seizure and before the day of the enumeration, the proceeds to the budget amounts of the social insurance fund of the Russian Federation fines for late listing premiums will not be awarded.
12. the officers of the territorial bodies of the insurer is not entitled to acquire property for sale in execution of a court decision on the recovery of premiums due to the property of the natural person.
13. The provisions of this article shall apply for the recovery of fines and penalties applied in cases stipulated by this federal law.
Article 26-9. The claim for payment of insurance contributions arrears, penalties and fines 1. A demand for payment of arrears on insurance contributions, penalties and fines recognized written notice of the insured on the unpaid amount of the premiums, penalties and fines, as well as the obligation to pay within the prescribed time-limit the amount of unpaid premiums, penalties and fines.
2. the claim for payment of arrears on insurance contributions, penalties and fines shall be communicated to the policyholder the territorial body of the insurer within three months from the date of identification of arrears, unless otherwise provided for in paragraph 3 of this article. In identifying the underpaid the territorial authority of the insurer is a document to identify the insured have arrears on the form approved by the insurer, in agreement with the Federal Executive authority which carries out the functions of State policy and normative-legal regulation in the field of social security.
3. the claim for payment of arrears on insurance contributions, penalties and fines as a result of the audit is sent to the insured within 10 days from the date of entry into force of the relevant decision.
4. the claim for payment of arrears on insurance contributions, penalties and fines should contain information about sum of indebtedness, the amount of penalties and fines assessed on the date of the specified requirements, notice of the amount due, the term of fulfillment of this requirement, the measures for the recovery of arrears on insurance contributions, penalties and fines that are applied in the case of non-observance of the requirement by the insured, details of the grounds for the recovery of arrears on insurance contributions , penalties and fines, as well as references to the provisions of this federal law, which establish the obligation of the insured to pay the insurance premium.
5. the claim for payment of arrears on insurance contributions, penalties and fines must be performed within 10 calendar days of receipt of the specified requirements, if a longer period of time for payment of arrears on insurance contributions, penalties and fines is not specified in the request.
6. the claim for payment of arrears on insurance contributions, penalties and fines shall be communicated to the policyholder the territorial body of the insurer in which the insured person is registered.

7. the claim for payment of arrears on insurance contributions, penalties and fines 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 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 for the direction of the insured of the claim for payment of insurance contributions arrears, penalties and fines electronically via telecommunication links are established by the insurer.
8. In case of the insured's obligation to pay the insurance premiums, penalties and fines has changed following the directions of the claim for payment of insurance contributions arrears, penalties and fines, the territorial authority of the insurer to the policyholder is obliged to send qualified requirement.
Article 26-10. Unrepayable on insurance contributions 1. Arrears,-to-clean individual insurers, payment and (or) recovery which turned out to be impossible for reasons of an economic, social or legal nature, recognizes the hopeless and are deducted in the order established by the Government of the Russian Federation.
2. write-off of uncollectible have elapsed and fines shall be as provided for in paragraph 1 of this article.
3. The amount of the premiums, penalties and fines, with written accounts of insured banks (other institutions), but not listed in the budget of the social insurance fund of the Russian Federation, recognised uncollectible to debt collection and written off in accordance with paragraph 1 of this article if, at the date of making of the decision on the recognition of the respective amounts of uncollectible to recover and their cancellation of these banks (other credit organizations).
Article 26-11. Penalties 1. Insured person recognizes this article established the amount of money that the policyholder must pay in case of payment of the outstanding amounts of premiums in the later compared to established by this federal statutory deadlines.
2. the amount of the relevant penalties shall be paid in addition to the amounts due to insurance premiums and irrespective of measures on liability for violation of the legislation of the Russian Federation on compulsory social insurance against industrial accidents and occupational diseases.
3. Penalties are assessed for each calendar day of delay in the execution of the obligation to pay the insurance premiums, starting from the day following the period established by this federal law, the payment of premiums, and on the day of their payment (foreclosure), inclusive.
4. Do not accrue penalties on the amount of arrears, which the insured was unable to pay because of a court decision, the insured's operations were suspended in a jar (another credit institution) or sequestrated the property insured. In this case, the penalties are not awarded for the entire duration of such circumstances.
5. Penalties for each day of delay is defined as a percentage of the unpaid premiums.
6. interest rate penalties shall be taken as one three-hundredth the current during the period of delay of the refinancing rate of the Central Bank of the Russian Federation.
7. Penalties are paid simultaneously with payment of the amounts of premiums or upon payment of such amounts in full.
8. Penalty may be recovered force at the expense of the insured in bank accounts (a credit organization), as well as other assets of the insured in the manner provided for the recovery of arrears on insurance contributions.
9. Do not accrue penalties on the amount of arrears, which was formed from the insured as a result of the execution of written clarifications on the procedures for calculating premiums, or for other questions on the application of the legislation of the Russian Federation on compulsory social insurance against industrial accidents and occupational diseases, given to him by either an unlimited range of entities by the insurer (the territorial body of the insurer) or other authorized State body (by an authorized officer of that body) within its remit (mentioned circumstances is established when there is a corresponding document that body the meaning and content related to calculation (reporting) periods for which arrears was formed, regardless of the date of publication of this document).
10. the situation contemplated in paragraph 9 of this article shall not apply if the mentioned written explanations are based on incomplete or inaccurate information provided by the insured.
Article 26-12. Credit or refund of overpaid insurance payments, increase for delay and fines 1. Amount overpaid insurance payments is credited to the account of the policyholder payments on insurance contributions, arrears have elapsed and fines for offences under this federal law, or return to the insured in the manner provided for in this article.

2. Credit or refund of overpaid premiums the insurer's territorial authority is made place of registration of the insured, unless otherwise stipulated by this federal law, no interest on this amount, unless otherwise stipulated by this article.
3. The territorial authority of the insurer shall inform the policyholder about every known territorial authority insurer fact excessive premiums and the amount overpaid premiums within ten days from the date of discovery of that fact in writing or in the form of an electronic document.
4. In the case of the discovery of the possible excessive payment of insurance premiums on the proposal of the territorial authority of the insurer or the insured may be held a joint reconciliation of payments on insurance contributions and fines have elapsed. The results of such reconciliation shall be formalised by an Act signed by the territorial body of the insurer and the insured.
5. Forms of acts of joint reconciliation of accounts on insurance contributions have elapsed and fines approved by the insurer, in agreement with the Federal Executive authority which carries out the functions of State policy and normative-legal regulation in the field of social security.
6. Set-off of amounts overpaid insurance payments, contributions of the insured person is made the territorial body of the insurer alone. Provision of this paragraph shall not preclude the insured to submit to the territorial body of the insurer a statement in writing or in the form of an electronic document on standings (return) the amount overpaid premiums on the form approved by the insurer, in agreement with the Federal Executive authority which carries out the functions of State policy and normative-legal regulation in the field of social security.
7. Decision on crediting of the amount overpaid insurance payments, contributions of the insured was adopted the territorial body of the insurer within ten days from the day when they fact excessive premiums, or from the date of receipt of the application of the insured, or from the date of signing of the territorial authority of the insurer and the policyholder an act of reconciliation together they paid premiums, penalties and fines, if such a joint verification was carried out. Form of decisions on classification of amounts overpaid (recovered) premiums, penalties and fines by the policyholder the insurer alleged payments by agreement with the Federal Executive authority which carries out the functions of State policy and normative-legal regulation in the field of social security.
8. Set-off of amounts overpaid premiums in arrears to have elapsed and (or) fines payable or recoverable in cases stipulated by this federal law, territorial bodies is performed independently of the insurer.
9. In the case provided for in paragraph 8 of this article, the decision on crediting of the amount overpaid premiums was adopted by the territorial body of the insurer within ten days from the day when they fact excessive premiums, or from the date of signing of the territorial authority of the insurer and the policyholder Act joint checking premiums paid by them, if such a joint verification has been carried out, or from the date of entry into force of the Court decision.
10. the situation contemplated in paragraph 9 of this article shall not prevent the insured to submit to the territorial body of the insurer in writing or in the form of an electronic document statement of set-off amounts overpaid premiums in arrears on repayments and fines have elapsed. In this case, the decision of the territorial authority of the insurer on crediting of the amount overpaid premiums in arrears to have elapsed and fines shall be taken within ten days of receipt of the application or from the date of signature of the territorial authority of the insurer and the policyholder Act joint checking premiums paid by them, if such a joint verification was carried out.
11. the amount overpaid premiums shall be returned to the policyholder on the application submitted in writing or in the form of an electronic document, within one month from the date of receipt of the territorial authority of the insurer of such a declaration be considered. The application form is approved by the insurer to the insured person by agreement with the Federal Executive authority which carries out the functions of State policy and normative-legal regulation in the field of social security.
12. return to the insured the amount overpaid premiums if it is provided with appropriate arrears have elapsed, as well as fines, collectible in cases stipulated by this federal law, shall be carried out only after offsetting amounts overpaid premiums for repayment of such indebtedness.

13. Statement on crediting or return of the amount overpaid premiums may be filed within three years from the date of payment of the specified amount.
14. the decision on the return of amounts overpaid premiums was adopted by the territorial body of the insurer within ten days from the date of receipt of the application for the return of the insured sums overpaid premiums paid or from the date of signing of the territorial authority of the insurer and the policyholder Act joint checking premiums paid by them, if such a joint verification was carried out.
15. Before the expiry of the period specified in paragraph 14 of this article, the order for refund of the amount overpaid premiums issued based on the decision of the territorial authority of the insurer for the return of the premiums, subject to the direction of the territorial authority of the insurer to the respective territorial Office of the federal Treasury for implementation return the appropriate amount of insurance premiums to the policyholder in accordance with the budgetary legislation of the Russian Federation.
16. The territorial authority is obliged to inform the insurer in writing or in the form of an electronic document to the policyholder on the decision on classification (return) of overpaid premiums or reject the implementation of set (return) within five days from the date of adoption of the relevant decision. The specified message is passed to the head of the Organization (authorized representative) or individual (or his/her authorized representative) personally against receipt or otherwise confirming the fact and date of receipt. In the case of the specified message by registered mail, it is deemed to have been received after six days from the date of transmission of a registered letter.
17. in the case of a refund of overpaid premiums is carried out in violation of the deadline set in paragraph 11 of this article, the territorial body of the insurer for the amount overpaid premiums which is not returned within the prescribed time-limit, interest payable to the insured, for each calendar day return period violations. The interest rate shall be taken as one three-hundredth of the refinancing rate of the Central Bank of the Russian Federation in the period of the infringement period of return to the insured the amounts overpaid premiums.
18. The territorial body of the federal Treasury, fulfills the refund of overpaid premiums, notifies the territorial body of the insurer on the date of repayment and the amount returned to the insured funds.
19. In the case referred to in paragraph 17 of this article interest paid to the policyholder is not fully implemented, the territorial authority of the insurer shall decide on the return of the remaining amount of interest, calculated from the actual date of return to the insured the amounts overpaid premiums within three days from the date of receipt of the notification of the corresponding territorial body of the federal Treasury about the date of the refund and the amount returned to the insured funds.
20. Before the expiry of the period specified in paragraph 19 of the present articles, the order for the return of the remaining amount of interest, issued on the basis of a decision of the territorial authority of the insurer for the return this amount, subject to the direction of the territorial authority of the insurer to the respective territorial Office of the federal Treasury for the implementation of the return.
21. the credit or refund of overpaid insurance payments and payment of the accrued interest are made in the currency of the Russian Federation.
22. The rules established by this article shall apply to the credit or refund of overpaid amounts of penalties and fines.
Article 26-13. Refund overcharged premiums, penalties and fines 1. The amount overcharged premiums shall be returned to the policyholder in the manner provided for in this article.
2. return to the insured the amount overcharged premiums if it is provided with appropriate arrears have elapsed, as well as fines, collectible in cases stipulated by this federal law, shall be carried out only after the set-off amount in repayment of such indebtedness in accordance with article 26-12 hereof.
3. the decision to return the amount overcharged premiums accepted the territorial body of the insurer within ten days from the date of receipt of the application filed by an insured person, in writing or in the form of an electronic document, for refund of amounts overcharged premiums. The form of the decision on the return of amounts overcharged premiums, penalties and fines, and the application form approved by the insurer to the insured person by agreement with the Federal Executive authority which carries out the functions of State policy and normative-legal regulation in the field of social security.

4. Before the expiry of the period set by paragraph 3 of this article, the order for refund of amounts overcharged premiums issued based on the decision of the territorial authority of the insurer for the return this amount, subject to the direction of the territorial authority of the insurer to the respective territorial Office of the federal Treasury for its return to the policyholder in accordance with the budgetary legislation of the Russian Federation.
5. Claim for refund amounts overcharged premiums may be filed by the insured in writing or in the form of an electronic document to the territorial body of the insurer within one month from the day when the policyholder became aware of the fact that excessive penalties in it, insurance premiums, or from the date of entry into force of the Court decision.
6. The statement of claim in court may be filed within three years from the date when the insured person knew or should have known about the fact unnecessary foreclosure insurance premiums.
7. If a surplus foreclosure premiums, the territorial authority of the insurer shall decide on the return of amounts overcharged insurance contributions as well as assessed in the manner provided for in paragraph 9 of this article, interest on that amount.
8. The territorial authority of the insurer, by setting the fact unnecessary penalties premiums shall notify the policyholder within ten days from the date of the establishment of this fact in writing or in the form of an electronic document. The specified message is passed to the head of the Organization (authorized representative) or individual (or his/her authorized representative) personally against receipt or otherwise confirming the fact and date of receipt.
9. the amount overcharged premiums refundable with accrued interest on it within one month from the date of receipt of the application filed by an insured person, in writing or in the form of an electronic document, for refund of amounts overcharged premiums. Interest on the amount overcharged premiums are calculated from the day following the day of punishment on the day of the actual return. The interest rate shall be taken as one three-hundredth of the refinancing rate of the Central Bank of the Russian Federation in the period of the infringement period return to the insured the amounts overcharged premiums.
10. The territorial body of the federal Treasury who overcharged refunds of premiums and accrued on this amount per cent, notify the territorial authority of the insurer on the date of repayment and the amount returned to the insured funds.
11. In the case referred to in paragraph 9 of this article interest paid to the policyholder is not fully implemented, the territorial authority of the insurer shall decide on the return of the remaining amount of interest, calculated from the actual date of return to the insured the amounts overcharged premiums within three days from the date of receipt of the notification of the corresponding territorial body of the federal Treasury about the date of the refund and the amount returned to the insured funds.
12. Before the expiry of the period specified in paragraph 11 of this article, the order for the return of the remaining amount of interest, issued on the basis of a decision of the territorial authority of the insurer for the return this amount, subject to the direction of the territorial authority of the insurer to the respective territorial Office of the federal Treasury for the implementation of the return.
13. Refund overcharged premiums and payment of interest shall be made in the currency of the Russian Federation.
14. The rules established by this article shall apply in respect of credit or refund overcharged penalties and fines provided for in this federal law.
Chapter IV-2. CONTROL OVER PAYMENT of PREMIUMS and INSURANCE COVERAGE Article 26-14. Inspection of insurers and banks (other credit organizations) 1. Insurer conducts the following types of inspections of insurers: 1) a desk audit;
2) Loco.
2. The aim of off-site and on-site inspections by the insured is to monitor compliance with the legislation of the Russian Federation on compulsory social insurance against industrial accidents and occupational diseases in parts of the correctness of calculation, completeness and timeliness of payment (transfers) of premiums on compulsory social insurance against industrial accidents and occupational diseases to the insurer, as well as the legality of expenditure made by the policyholder to pay insurance coverage.
3. territorial bodies of insurer conduct field audits of insurers on the basis of those bodies developed annual plans of field audits of insurers.
4. Territorial bodies of the insurer has the right to conduct inspections of banks (other credit organizations) to monitor banks (other credit organizations) duties under article 22-2 of this federal law. The form of the Act and its requirements for compilation are set by the insurer.

Article 26-15. Desk Audit 1. A desk audit is performed at the location of the insurer on the basis of calculations of unpaid and paid insurance contributions and documents (information) submitted by the insured, as well as other documents (information) on the activities of the insured of the insurer.
2. Desk Audit is conducted by the authorized officials of the insurer in accordance with their official duties without any special decision of the head of the territorial authority of the insurer within three months from the date of submission of the insurant calculation of unpaid and paid insurance contributions.
3. If the inspection test of identified errors in calculations of unpaid and paid insurance contributions and (or) the contradiction between the information contained in the documents presented or revealed the inconsistency of information provided by the insured, the information contained in the documents available to the territorial authority of the insurer, and obtained during the audit, reported to the insured with the requirement to submit within five days the necessary explanations or make appropriate corrections within the prescribed time limit.
4. the policyholder representing the territorial body of the insurer's explanation of mistakes in calculating the unpaid and paid insurance contributions and/or inconsistencies between the information contained in the documents presented may additionally submit to the territorial body of the insurer of an extract from the accounting registers and (or) other documents (information), confirming the accuracy of the data entered in the calculation of unpaid and paid insurance contributions.
5. The person carrying out the kameral'nuju check is required to review the explanations and documents presented by the policyholder. If, after review of the explanations and documents or, in the absence of explanations of the policyholder the insurer's territorial authority finds that the offence provided for in this federal law, or a violation of the legislation of the Russian Federation on compulsory social insurance against industrial accidents and occupational diseases, officials of the territorial authority of the insurer shall be obliged to draw up a statement of verification in accordance with article 26-20 hereof.
6. If the result of desktop inspection was not revealed evidence of offences stipulated by this federal law, or other violations of the legislation of the Russian Federation on compulsory social insurance against industrial accidents and occupational diseases Act is not compiled and the results of desktop inspection to the insured are not reported.
Article 26-16. Loco 1. Visiting the insured checking is conducted on the territory (premises) of the insured on the basis of the decision of the head (Deputy head) of the territorial authority of the insurer. If the insured is not able to give premises for conducting of on-site inspection, loco can be performed at the location of the territorial authority of the insurer.
2. The decision to conduct on-site verification makes the territorial authority of the insurer at the location of the insured, except for cases set forth in paragraph 3 of this article.
3. Loco separate subdivision, referred to in paragraph 11 of article 22-1 of this federal law, shall be carried out on the basis of the decision of the territorial authority of the insurer at the location of the separate division.
4. The decision to conduct on-site inspection shall contain the following information: 1) full and abbreviated name or surname, name and patronymic (if any) of the insured;
2) for verification;
3) periods during which a check;
4) posts the names and initials of employees of the territorial authority of the insurer, which is entrusted with verification.
5. the form of the decision of the head (Deputy head) of the territorial authority of the insurer on the conduct of on-site inspection shall be approved by the insurer, in agreement with the Federal Executive authority which carries out the functions of State policy and normative-legal regulation in the field of social security.
6. The subject of exit checks are the correctness of calculation and timely payment of premiums, as well as the validity for payments made by the policyholder insurance coverage.
7. Within the framework of the visiting inspection may be tested by a period not exceeding three calendar years preceding the calendar year in which the decision to conduct on-site verification.
8. Loco policyholder held the territorial body of the insurer not more often than once every three years. When determining the number of on-site inspections of the insured does not take into account the number of on-site inspections of its separate units referred to in paragraph 3 of this article.
9. Loco may not exceed two months. If there are grounds under paragraph 10 of this article, the specified term may be extended to four or six months.

10. Grounds for extension of the term of the on-site (re-visiting) checks may be: 1) in the course of visiting (re-visiting) verify information from law enforcement, supervisory authorities or other sources indicating the existence of the insured have violations of the legislation of the Russian Federation on compulsory social insurance against industrial accidents and occupational diseases and requiring additional verification;
2) the existence of force majeure circumstances in the territory (indoors), away (away);
3) exit (exit re) verification organizations, comprising several separate units, namely: four or more separate units up to four months;
ten or more separate units up to six months;
4) failure to submit the insured within the prescribed time, in accordance with paragraph 6 of article 26-18 hereof the term documents necessary for conducting of on-site (re-visiting) checks.
11. To prolong the fielding (re-visiting) checks the territorial body of the insurer conducting the exit (re-visiting), the parent body of the insurer shall be sent to the motivated request of extension of the term of the on-site (re-visiting) checks. The decision to extend the term of the on-site (re-visiting) checks takes a head (Deputy head) of the parent body of the insurer.
12. Within the framework of the visiting inspection the insurer is entitled to check the activities of separate subdivisions of the insured.
13. During the on-site inspection of a separate subdivision, referred to in paragraph 11 of article 22-1 of this federal law, the verification period may not exceed one month.
14. the term of the on-site inspection shall be calculated from the date of issuance of the decision on the appointment of verification and prior to the day of drafting reference verification referred to in paragraph 23 of the present article.
15. Head (Deputy head) of the territorial authority of the insurer shall be entitled to suspend outbound inspection on the following grounds: 1) for discovery documents (information) relevant to the subject of inspection in accordance with article 26-18 this federal law;
2) to produce documents (information) from foreign State bodies within the framework of the international agreements of the Russian Federation;
3) for translation into Russian language documents (information) submitted by the insured in a foreign language.
16. suspension of the on-site inspections on the ground specified in subparagraph 1 of paragraph 15 of this article, no more than once in respect of each person from whom the documents claimed.
17. the suspension and resumption of the on-site inspection shall be documented by the relevant decision of the head (Deputy head) of the territorial authority of the insurer performing the specified validation on the form approved by the insurer, in agreement with the Federal Executive authority which carries out the functions of State policy and normative-legal regulation in the field of social security.
18. The total period of suspension of the on-site inspection shall not exceed six months. In case if the loco has been suspended on grounds specified in subparagraph 2 of paragraph 15 of this article, and within six months the territorial authority of the insurer was unable to obtain the required documents (information) from foreign State bodies within the framework of the international agreements of the Russian Federation, the period of suspension of the inspection may be extended by three months.
19. For the duration of the period of suspension of the on-site inspection shall be suspended the action the territorial authority of the insurer for discovery of documents by the insured person, which in this case returns all originals of documents concerned with the inspection, as well as the territorial authority of the insurer's actions are suspended in the territory (premises) of the insured related to specified test.
20. Exit checks carried out in connection with the reorganization or the liquidation of the Organization, can be carried out regardless of the time of the previous inspection. When this is checked by a period not exceeding three calendar years preceding the calendar year in which the decision to perform the verification.
21. The policyholder shall provide the insurer with the territorial authority officials conducting the on-site inspection, the opportunity to familiarize themselves with documents related to the computation and payment of premiums.
22. During the on-site inspection of the insured may be required to verify the necessary documents (information) in the manner prescribed by article 26-18 hereof. To familiarize officials of the territorial authority of the insurer with the originals of documents is only allowed in the territory (premises) of the insured, except in the case of the on-site inspections on the location of the insurer.

23. On the last day of the visiting inspection officials conducting the exit checks are required to draw up the certificate of verification on forms approved by the insurer, in agreement with the Federal Executive authority which carries out the functions of State policy and normative-legal regulation in the field of social security, which are fixed for verification and their timing, and hand it to the insured (his authorized representative). In case the insured (his authorized representative) refuses to help with the verification specified help is sent to the insured by registered mail and shall be deemed received within six days from the date of transmission of a registered letter.
24. Re-visiting the verification of the insured recognizes the visiting inspection regardless of the time of the previous audit in the same period.
25. When conducting repeated visiting insured checking can be tested period, not exceeding three calendar years preceding the year in which the decision on carrying out repeated visiting of verification of the insured.
26. The repeated occurrence may be in loco: 1) the parent body of the insurer in order to monitor the activities of the insurer who carried out the test;
2) insurer previously performed validation on the basis of the decision of its Chief (Deputy Chief)-in the case of an insured qualified calculation of unpaid and paid insurance contributions, which shows the amount of the premiums in the amount less the previously declared. Under repeated validation checks visiting the insured period for which submitted the revised calculation.
27. When an insured person checks identified visiting repeated the fact that the policyholder breaches of the legislation of the Russian Federation on compulsory social insurance against industrial accidents and occupational diseases, which was not identified in the initial on-site verification, the insured do not apply penalties, unless not detecting wrongdoing in conducting initial inspection was the result of collusion between the insured and the officer of the territorial authority of the insurer.
Article 26-17. Access of officials of the territorial authority of the insurer in the territory (premises) to conduct on-site inspection 1. Access to the territory (premises) of the policyholder the insurer's territorial authority officials who perform the on-site inspection, is carried out upon presentation of such persons service identities and the decision of the head (Deputy) of the territorial authority of the insurer on conducting on-site verification of such insured.
2. While preventing access by officials of the territorial authority of the insurer conducting the on-site inspection, the territory or premises of the insured (except for dwellings), head of the RP Group makes the statement, signed by him and verifiable person. On the basis of such an act of the territorial authority of the insurer to his data on the scanned person or similar right to determine the amount of premiums payable. In case of failure of the examinee to sign such an Act, an appropriate entry is made in it.
3. Access of officials of territorial bodies of the insurer conducting the on-site inspection in addition to living quarters, or against the will of the individuals living there except in cases stipulated by the Federal law or on the basis of a judicial decision is not allowed.
Article 26-18. Discovery of documents during the checking 1. Officer of the territorial authority of the insurer 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 referred to the head of the Organization (his 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.
2. The claimed documents may be presented to the territorial body of the insurer either personally or through an authorized representative, sent by registered mail or transmitted by telecommunications carriers in the form of electronic documents signed by authorized signing such documents of others reinforced qualified electronic signature. Identification and authentication of the said persons are carried out using a unified system of identification and authentication.

3. submission of paper documents is produced in the form of certified copies of the face being validated. In case the insured have claimed documents are electronically by established formats, the policyholder has the right to forward them to the territorial body of the insurer 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 territorial authority of the insurer electronically via telecommunication links are established by the insurer.
4. There shall be no requirement to certify copies of documents submitted to the territorial body of the insurer or its officer, unless otherwise provided by the legislation of the Russian Federation, as well as the removal of the original documents.
5. If necessary, the territorial body of the insurer has the right to become acquainted with the originals of the documents.
6. The documents that were obtained during the inspection, shall be submitted within ten days from the date of delivery of the relevant requirements.
7. In case if a person does not have the opportunity to present the claimed documents within ten days, that person during the day following the day of receipt of the demand for documents, shall notify the inspection officers of the territorial authority of the insurer about the impossibility of submission within the prescribed time-limits documents stating the reasons on which the claimed documents may not be filed within the prescribed time-limits, and the timing during which the validated person may submit documents claimed. Within two days of receipt of such notification, the head (Deputy head) of the territorial authority of the insurer is entitled to on the basis of this notification, extend the deadline for the submission of documents or refuse to extend these periods, as is made a separate decision on the form approved by the insurer, in agreement with the Federal Executive authority which carries out the functions of State policy and normative-legal regulation in the field of social security.
8. the refusal of the examinee from the presentation of requested during the checking of documents or failure to submit them within the prescribed time limits is recognized as an offence and punishable under article 19 hereof.
Article 26-19. Registration of 1 test results. In case of detection of irregularities in the implementation of desktop inspection not later than within ten days after the expiration of the term for implementation of desktop inspection prescribed in paragraph 2 of article 26-15 of this federal law, officials of the territorial authority of the insurer, who conducted the inspection, inspection should be drawn up on the form and in accordance with the requirements of the Act, drafting of desktop inspection that are set by the insurer by agreement with the federal body of executive power carrying out the functions of State policy and normative-legal regulation in the field of social security.
2. based on the results of the exit checks within two months from the date of compilation of the help the visiting inspection officials of the territorial authority of the insurer, who conducted the inspection, inspection should be drawn up on the form and in accordance with the requirements of the Act of drafting an exit verification, which are set by the insurer by agreement with the Federal Executive authority which carries out the functions of State policy and normative-legal regulation in the field of social security.
3. the inspection shall be signed by the persons holding appropriate verification, and the person in respect of whom carried out this check (his authorized representative). The refusal of the person against whom the order reviewed (his representative) to sign this Act an appropriate entry is made in the inspection certificate.
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 the sixth day after the date of dispatch of a registered letter. Formats, procedures and conditions directions policyholder Act checks electronically via telecommunication links are established by the insurer.

5. a person against whom reviewed (his authorized representative), in case of disagreement with the facts set out in the Act, as well as the conclusions and proposals of Auditors within 15 days following receipt of the Act shall be entitled to deliver checks to the territorial body of the insurer a written objection in the specified acts in general or its individual provisions. While the policyholder is entitled to make written objections or in the agreed term to refer to the territorial body of the insurer's documents (copies, certified in the prescribed manner), confirming the validity of their objections.
Article 26-20. Decision based on the results of the review submissions check 1. The Act of checking and other materials of inspection, which revealed violations of the legislation of the Russian Federation on compulsory social insurance against industrial accidents and occupational diseases, and verifiable person (his authorized representative) written objections to the specified act shall be reviewed by the head (Deputy head) the territorial authority of the insurer who carried out the inspection, and the decision thereon shall be made within ten days from the date of expiry of the referred to in paragraph 5 of article 26-19 hereof. This period may be extended, but not more than one month.
2. Head (Deputy head) of the territorial authority of the insurer informs about the time and place of the verification materials a person in respect of whom the test was performed.
3. The person to whom the check was carried out, have the right to participate in the process of reviewing the materials specified check personally and (or) through its authorized representative. The absence of the person in respect of whom the verification (his representative), has properly about the time and place of the verification materials does not constitute an obstacle to the consideration of material inspection, except where that person (or his representative) will be recognized as the head (Deputy head) of the territorial authority of the insurer required when dealing with such material.
4. in considering the material checks can be announced inspection, other materials, as well as the written objections of the person against whom the order reviewed. The absence of written objections does not deprive that person (or his representative) the right to give their explanations on the docket materials verification.
5. in reviewing the materials investigated the evidence verification, including documents (information), formerly the inquired person in respect of whom the audit documents (information) submitted to the territorial body of the insurer in conducting off-site or on-site inspections of specified persons, and other documents (information) available to the territorial authority of the insurer.
6. During its consideration of the material inspection head (Deputy head) of the territorial authority of the insurer: 1) sets, committed whether the person against whom the Act was drawn up, checking violation of Russian legislation on compulsory social insurance against industrial accidents and occupational diseases;
2) sets whether the identified violations of the offence provided for in this federal law;
3) establishes whether there are grounds to bring the person accountable for the offence provided for in this federal law;
4) reveals the circumstances precluding the guilt of a person in the Commission of an offence provided for in this federal law or circumstances extenuating or aggravating responsibility for committing the offence.
7. If necessary, obtain additional evidence to substantiate violations of the legislation of the Russian Federation on compulsory social insurance against industrial accidents and occupational diseases or lack thereof head (Deputy head) of the territorial authority of the insurer has the right to decide about seeking the necessary documents in accordance with article 26-18 hereof.
8. based on the results of the review submissions check head (Deputy head) of the territorial authority of the insurer on a form approved by the insurer, in agreement with the Federal Executive authority which carries out the functions of State policy and normative-legal regulation in the sphere of social security makes a decision: 1) on the prosecution of an offence;
2) refusal to prosecute for an offence.

9. decision to prosecute for an offence set out circumstances of been called to account by a person of the offence as they installed the validation carried out with reference to documents and other evidence mentioned circumstances, the defence of the person in respect of whom tested, in their defense, and the results of the verification of those arguments, the decision to engage the insured liable for committing specific offences itemizing this federal law prescribing information offences and liability measures. The decision to prosecute for an offence identified the size of the arrears and the corresponding penalties, as well as subject to fines.
10. the decision on refusal to prosecute for an offence outlined the circumstances giving rise to such denial. The decision on refusal to prosecute for an offence may be specified the size of the arrears if the arrears were identified during the audit, and the sum of the relevant penalties payable.
11. the decision on the prosecution of an offence or in the decision on the refusal to prosecute for an offence shall specify the period within which a person in respect of whom rendered an appropriate decision, may appeal the decision, the procedure for appealing a decision to a higher body of the insurer (supervising official), as well as the name of the authority, its location and other relevant information.
12. the decision to prosecute for an offence or the decision not to prosecute for an offence shall take effect upon the expiry of ten days from the date of handing over his face, on which the relevant decision was made (his authorized representative).
13. the 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 for the direction of the insured the relevant decision electronically via telecommunication links are established by the insurer.
14. on the basis of the decisions in force to prosecute for an offence or of a decision on refusal to prosecute for an offence to any person in respect of whom rendered an appropriate decision shall be communicated in accordance with article 9-26 of this federal law, the claim for payment of arrears on insurance contributions, penalties, as well as fine if that person accountable for the offence.
Article 26-21. Appeals against acts of the territorial authority of the insurer and the actions (inaction) of officials, relating to the implementation of the control over the payment of premiums and insurance coverage 1. The policyholder shall have the right to appeal the decisions and other acts of a non-normative nature of the territorial authority of the insurer (hereinafter referred to as the acts of the territorial authority of the insurer), actions (inaction) of officials, relating to the implementation of the control over the payment of premiums and payment of insurance coverage if, in the opinion of the insured, the insurer's territorial authority acts, actions (inaction) of its officials violated his rights.
2. the acts of the territorial authority of the insurer, actions (inaction) its officers may be appealed to the superior authority of the insurer (supervising official) or in court.
3. the filing of a complaint to a higher authority of the insurer (supervising official) does not exclude the right of simultaneous or subsequent filing similar complaints in court.
4. Judicial review of acts of the territorial authority of the insurer, actions (inaction) of officials of organizations and individual entrepreneurs is made by filing an application with the Court of arbitration in accordance with the arbitration procedure code of the Russian Federation.
5. Judicial review of acts of the territorial authority of the insurer, actions (inaction) of its officials by non-individual entrepreneurs shall be made by filing an application in the Court of common pleas.

6. the complaint to an act of the territorial authority of the insurer, actions (inaction) of officials in writing or in the form of an electronic document signed by the enhanced qualified electronic signature, the parent body of the insurer (supervising official). When filing a complaint in the form of an electronic document can be used by information and telecommunications network, to which access is not restricted to certain persons, including a single portal of State and municipal services. In the annex to the complaint, the supporting documents these documents can also be furnished in the form of electronic documents signed by authorized signing such documents of others reinforced qualified electronic signature. Identification and authentication of the said persons are carried out using a unified system of identification and authentication. When filing a complaint in the form of an electronic document is provided to the applicant submission of an electronic document confirming the reception of complaints.
7. An appeal to the higher authority of the insurer (supervising official) is served, unless otherwise stipulated by this federal law, within three months from the date when the person knew or should have known about the violation of their rights. The complaint may be accompanied by the justifying documents.
8. In case of excused time limit for lodging a complaint, this period upon application of the person making the complaint can be recovered accordingly by the parent body of the insurer or by the superior officer of the territorial authority of the insurer.
9. The complainant in the insurer's higher authority (supervising official), before a decision is taken on this complaint can withdraw on the basis of a written statement or statements in the form of an electronic document signed by the enhanced qualified electronic signature. Identification and authentication of the complainant, are implemented using the same identification and authentication systems.
10. the complaint is dealt with by the parent body of the insurer (superior officer).
11. Following the consideration of complaints about the Act of the territorial authority of the insurer the insurer's parent body (superior) has the right to: 1) leave a complaint without satisfaction;
2) repeal Act of the territorial authority of the insurer;
3) cancel the decision of the territorial authority of the insurer and to discontinue the proceedings on the case about the offence;
4) to change the decision of the territorial authority of the insurer or make a new decision on the merits.
12. the decision of the parent body of the insurer (a superior) in respect of the complaint shall be made within one month from the date of its receipt. This period may be extended by the head (Deputy head) of the parent body of the insurer to obtain documents (information) required for consideration of the complaint, the subordinate bodies of the insurer, but not more than 15 days.
13. Of the decision within three days from the date of its adoption, shall be communicated in writing to the complainant.
14. If a complaint has been filed in the form of an electronic document, decision on complaint also is being prepared in the form of an electronic document and sent to the complainant, using information and telecommunication networks, access to which is not restricted to certain persons, including a single portal of State and municipal services in a manner that provides confirmation of the receipt of the decision.
Chapter IV-3. RESPONSIBILITY for VIOLATION of LEGISLATION of the RUSSIAN FEDERATION on COMPULSORY SOCIAL INSURANCE against industrial accidents and occupational DISEASES Article 26-22. The concept of violation of legislation of the Russian Federation on compulsory social insurance against industrial accidents and occupational diseases 1. Violation of the legislation of the Russian Federation on compulsory social insurance against industrial accidents and occupational diseases recognized guilty of unlawful act (action or inaction) by the insured or Bank (a credit organization) for which this federal law establishes liability.
2. Accountability for offences provided for in this federal law, shall be carried out by territorial bodies of the insurer.
3. bringing your organization to liability for violation of the legislation of the Russian Federation on compulsory social insurance against industrial accidents and occupational diseases does not release its officials with the appropriate justification of administrative or other liability, provided for by the legislation of the Russian Federation.
Article 26-23. Persons subject to liability for offences 1. Responsibility for offences carry legal persons, individual entrepreneurs and physical persons in the cases provided for in this federal law.

2. A natural person may be prosecuted for offences from the age of 16.
Article 26-24. Forms of guilt in committing offences 1. Guilty of an offence is a person who commits a wrongful act wilfully or recklessly.
2. the offence shall be deemed to have been committed intentionally, if the person who committed it, aware of the illegality of their actions (inaction), wished or consciously allowed offensive harmful consequences of such actions (inaction).
3. the offence shall be deemed to have been committed through negligence, if the person who committed it is not aware of the wrongfulness of their actions (inaction) or harmful nature of the consequences arising from these actions (inaction), although it should have been and could grasp.
4. Wine organization in committing the offence is determined depending on the fault of its officers, or its representatives, actions (inaction) which led to the Commission of an offence.
Article 26-25. Circumstances precluding the guilt of a person of an offence 1. Circumstances excluding the guilt of a person of an offence are: 1) the Act contains offences due to signs of a natural disaster or other exceptional and compelling circumstances (circumstances are established the existence of facts, publications in mass media and in other ways that do not require special evidence);
2) Act contains signs of offences by the insured-an individual who, at the time it was committed in a State in which the person could not be aware of the report in his actions or control them due to the painful condition (these circumstances are providing to the territorial body of the insurer documents that the meaning, content and date refer to the period in which the offence was committed);
3) the prescriptions of the insured written clarifications on the procedures for calculating premiums, or for other questions on the application of the legislation of the Russian Federation on compulsory social insurance against industrial accidents and occupational diseases, given to him by either an unlimited range of entities by the insurer (the territorial body of the insurer) or other authorized State body (by an authorized officer of that body) within its remit (mentioned circumstances is established when there is a corresponding document that body the meaning and content relating to the period in which the offence was committed, regardless of the date of publication of this document). This subparagraph shall not apply if the mentioned written explanations are based on incomplete or inaccurate information provided by the insured;
4) other circumstances that may be considered by the court seised, excluding the guilt of a person in the Commission of an offence.
2. In the circumstances referred to in paragraph 1 of this article, a person shall not be an offence.
Article 26-26. Circumstances mitigating and aggravating responsibility for offences 1. Circumstances mitigating responsibility for an offence are: 1) the Commission of an offence due to a combination of heavy personal or family circumstances;
2) an offence under the influence of threat or coercion or by virtue of a material, professional or other dependence;
3) difficult material position of the physical person who is held responsible for committing a misdemeanor;
4) other circumstances which the Court or territorial authority dealing with the case, the insurer can be considered mitigating responsibility.
2. an aggravating circumstance liable for an offence, the offence is recognized as a person who has previously been called to account for the same offence.
3. A person prosecuted for an offence is considered to be prosecuted by the offence within 12 months from the date of entry into force of the Court decision or an act of the territorial authority of the insurer.
4. the circumstances mitigating or aggravating responsibility for an offence shall be established by a court or territorial body of the insurer, dealing with the case, and in attracting to this responsibility.
5. If there is at least one mitigating circumstance, the circumstances the amount of the fine is subject to reduction of not less than twice in comparison with the size set by the corresponding article of this federal law.
6. If there are circumstances under paragraph 2 of this article, the amount of the fine is increased by 100 per cent.
Article 26-27. The limitation period for holding persons accountable for committing offences

1. a person may not be held liable for an offence if from the date of that Act, or from the day following the last day of the period within which the offence was committed, and before the day of judgment about prosecution expired three years (period of prescription).
2. The period of limitation shall prosecute for an offence shall be suspended if the person being called to a specified responsibility, actively confronting conduct on-site verification that became an insurmountable obstacle to its implementation and definition of territorial bodies of the insurer of the amounts of the premiums payable by the insurer.
3. The period of limitation shall prosecute for an offence is deemed to be suspended from the date of preparation of the report under paragraph 2 of article 26-17 hereof. In this case, the period of limitation shall attract to the responsibility of resumes from the day when the terminate circumstances impeding the exit test and made the decision on the resumption of on-site inspection.
Article 26-28. Violation of the insured period of registration 1. Breach of article 6 hereof the term of registration as the policyholder the insurer shall entail the recovery of a fine of 5 thousand rubles.
2. Breach of article 6 hereof the term of registration as insured insurer more than 90 calendar days shall result in recovery of a fine of 10 thousand rubles.
Article 26-29. Non-payment or incomplete payment of the amounts of the premiums the failure or incomplete payment of the amounts of the premiums as a result of the underestimation of the taxable base for the calculation of premiums, an incorrect calculation of the amounts of premiums or other illegal actions (inactivity) involves collecting a fine of 20 percent of the due premiums, and intentionally such acts at a rate of 40 per cent of the due premiums.
Article 26-30. Failure to submit the calculation of unpaid and paid insurance contributions 1. Failure to provide the policyholder provided for the calculation of unpaid and paid insurance contributions to the territorial body of the insurer on the accounting within the period prescribed by this federal law, shall result in 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 from the date set for its presentation, 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 insured assessed and paid insurance contributions to the territorial body of the insurer in the form of electronic documents in the cases stipulated by this federal law, shall result in recovery of a fine of 200 rubles.
Article 26-31. Refusal of submission or non-submission of documents to the insurer needed to oversee the payment of premiums or failure of refusal within the prescribed period to the territorial body of insured insurer documents (copies, certified in the prescribed manner) needed to monitor the correct calculation, timeliness and completeness of payment (transfers) of premiums, involves collecting a fine of 200 rubles for each document provided.
Article 26-32. Violation of the Bank (a credit organization) of the term of the order of the insured on the enumeration of premiums, penalties and fines violation of Bank (another credit institution) the deadline to accomplish the task of the insured on the enumeration of premiums, penalties and fines to the budget of the social insurance fund of the Russian Federation if there are sufficient funds in the account specified insured results in recovery of a fine in the amount of one stopjatidesjatoj the refinancing rate of the Central Bank of the Russian Federation but not more than 0.2 per cent of the listed premiums, penalties and fines for each calendar day of delay.
Article 26-33. Bank failure (a credit organization) order the insurer to transfer of premiums 1. Wrongful non-performance Bank (other credit organization) within the prescribed time-limit orders insurer to charge and transfer to the budget of the social insurance fund of the Russian Federation the necessary funds from the accounts of the insured-legal entity or an individual entrepreneur with sufficient funds in the account specified insured results in recovery of a fine in the amount of one stopjatidesjatoj the refinancing rate of the Central Bank of the Russian Federation, but not more than 0.2 per cent of the listed premiums , penalties and fines for each calendar day of delay.

2. Commission of the Bank (a credit organization) action for the creation of a situation of lack of funds on the account of the insured person in respect of whom a Bank (a credit institution) is instructed by the insurer to charge and transfer to the budget of the social insurance fund of the Russian Federation funds, involves the recovery of a fine of 30 per cent had not received as a result of such actions amount.
Article 26-34. Failure of a Bank (a credit organization) information about the account of the insurer 1. Failure to communicate within the prescribed period the Bank (a credit organization) to the territorial body of the insurer information about opening or closing the account, change account details a legal entity or an individual entrepreneur shall result in recovery of a fine of 40 thousand rubles.
2. Failure to file Bank (other credit organization) information about the availability of bank accounts (a credit organization) and (or) the balances of funds on accounts, statements of operations on accounts of legal entities and individual entrepreneurs in the territorial authority of the insurer in accordance with paragraphs 5 and 6 of article 22-2 of this federal law, as well as the presentation of statements (statements), in violation of or inquiries (extracts) containing inaccurate information recovery entails a fine of 20 thousand rubles.
Article 4 to amend the Federal law dated July 16, 1999, no. 165-ФЗ "about fundamentals of obligatory social insurance" (collection of laws of the Russian Federation, 1999, no. 29, art. 3686; 2003, no. 1, art. 5; No. 52, art. 5037; 2004, no. 10, art. 836; 2009, no. 30, art. 3739; 2010, no. 49, St. 6409; 2011, no. 29, art. 4291; 2013, no. 52, art. 6986) as follows: 1) in article 6, paragraph 2: a) second paragraph worded as follows: "insurers-organization of any organizational-legal form, as well as citizens, empowered in accordance with the legislation of the Russian Federation on taxes and fees or federal laws on certain compulsory social insurance to pay insurance premiums and, in some cases, established by federal laws, to pay certain types of insurance coverage. Insurers are also bodies of executive power and bodies of local self-government, required in accordance with the federal laws on certain compulsory social insurance pay insurance premiums. The insured shall be determined in accordance with the federal laws on certain compulsory social insurance ";
b) paragraph four shall be supplemented with the words "or in accordance with the legislation of the Russian Federation on taxes and dues";
2 paragraph 2) subparagraph 2 of article 10, after the word "installed" add the words "by the Russian Federation legislation on taxes and fees and (or)";
3) article 11, paragraph 1: a) in subparagraph 2, the words "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 "and/or" should be deleted;
b) in subparagraph 4, the words "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 "and/or" should be deleted;
4) in article 12: (a) paragraph 1, subparagraph 5), after the word "insurer" add the words "or tax authorities," after the word "prescribed" add the words "by the Russian Federation legislation on taxes and fees and (or)";
b) in paragraph 2: (a) in subparagraph 1, the words "federal laws on certain compulsory social insurance" should be replaced by the words "legislation of the Russian Federation";
3 subparagraph after the word "insurer" add the words "and (or) the tax body";
in subparagraph 4, the words "the insurer within" were replaced by the words "to the insurer and (or) the tax body within the established by the legislation of the Russian Federation on taxes and fees and (or)";
subparagraph 5, after the word "insurer" add the words "and (or) the tax body", after the word "prescribed" add the words "by the Russian Federation legislation on taxes and fees and (or)";
5) article 18: (a)) in paragraph 1, after the word "shall" add the words "by the Russian Federation legislation on taxes and fees and (or) other", the words "federal law" were replaced by the words "federal laws";
b) paragraph 3 after the words "defines" add the words "by the Russian Federation legislation on taxes and fees and (or)";
6) article 20 shall be amended as follows: "article 20. Payment of premiums 1. Payment of premiums by insured persons is carried out in accordance with the legislation of the Russian Federation on taxes and fees and (or) Federal laws on certain compulsory social insurance.

2. Shortfalls in revenue budgets of State non-budgetary funds in connection with the application of tariffs of insurance premiums established by Articles 426 and 427 of the tax code of the Russian Federation, are offset by fiscal transfers from the federal budget to the budgets of the Pension Fund of the Russian Federation, the social insurance fund of the Russian Federation, the Federal compulsory medical insurance fund.
That the compensation is defined as the difference between the amount of the premiums, which could pay the taxpayers of premiums in accordance with the tariff set by article 425 of the tax code of the Russian Federation, and the amount of premiums payable in accordance with the tariff set by Articles 426 and 427 of the tax code of the Russian Federation, and for the next fiscal year is set by the Federal law on the federal budget for the next fiscal year and plan period. ";
7) article 27 supplement part 4 to read as follows: "the provisions of this article do not apply to relationships involving the payment of premiums in accordance with the legislation of the Russian Federation on taxes and fees.
Article 5 to amend the Federal law dated November 27, 2001, # 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; # 30, art. 3739; 2010, no. 52, art. 6975; 2011, no. 49, St. 7057; 2014, no. 30, art. 4217) as follows: 1) article 4 shall be amended as follows: "article 4. Set the rate payers of contributions at the rate of 14 per cent of payments and other remuneration accrued in favour of their crewmembers. Legal relations associated with the size of the tariff, the taxable base, computation and payment (transfer) contributions contributors to supplement to pensions, the control over correctness of calculation and payment of contributions to the supplement to the pensions shall be governed by the laws of the Russian Federation on taxes and fees. ";
2) article 4-1 and 4-2 and void.
Article 6 to amend the Federal law of December 15, 2001 No. 167-FZ "about obligatory pension insurance in the Russian Federation" (collection of laws of the Russian Federation, 2001, no. 51, art. 4832; 2002, no. 22, art. 2026; 2003, no. 1, art. 2, 13; No. 52, art. 5037; 2004, no. 30, art. 3088; # 49, St. 4856; 2007, no. 30, art. 3754; 2008, no. 18, art. 1942; # 30, art. 3616; 2009, no. 1, art. 12; # 29, art. 3622; # 30, art. 3739; No. 52, art. 6417; 2010, no. 31, art. 4196; No. 40, St. 4969; # 42, art. 5294; No. 50, art. 6597; 2011, no. 1, art. 44; # 27, art. 3880; # 29, art. 4291; No. 45, art. 6335; # 49, St. 7037, 7043, 7057; 2012, no. 26, art. 3447; # 31, art. 4322; No. 50, art. 6965, 6966; 2013, no. 27, art. 3477; # 30, art. 4044, 4070; # 49, St. 6352; No. 52, art. 6986; 2014, no. 11, art. 1098; # 14, art. 1551; # 26, art. 3394; # 30, art. 4217; No. 48, art. 6659; 2015, no. 1, art. 72; # 29, art. 4339) as follows: 1) in article 2: (a)) part I shall be amended as follows: "the Russian Federation Law about obligatory pension insurance consists of the Constitution of the Russian Federation, this federal law, the Federal law dated July 16, 1999, no. 165-ФЗ" about fundamentals of obligatory social insurance ", December 28, 2013 year federal law No. 400-ФЗ" about insurance pensions ", December 28, 2013 year federal law No. 424-ФЗ" about "funded pensions and the Federal law of April 1, 1996, no. 27- "Individual (personalized) accounting in the statutory pension insurance" and other federal laws and taken in accordance with normative legal acts of the Russian Federation. ";
b) part three shall be amended as follows: "legal relations connected with the payment of compulsory payments on obligatory pension insurance, including monitoring of their payment shall be governed by the laws of the Russian Federation on taxes and fees.";
2) in the eighth indent of article 3 the words "part 2 of article 12 of the Federal law dated July 24, 2009, no. 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 "should be replaced by" subparagraph 1 of paragraph 2 of article 425 of the tax code of the Russian Federation ";
3 article 10, paragraph 2) shall be amended as follows: "2. The object of taxation of insurance premiums, the base for the calculation of premiums, the amount not subject to the taxation of insurance premiums, calculation, the order and terms of payment of the insurance premiums, the enforcement order of the obligation to pay the insurance premiums shall be governed by the laws of the Russian Federation on taxes and fees, unless otherwise stipulated by this federal law.";
4) article 11 shall be amended as follows: "article 11. Registration and removal from the register of insured persons in the organs of the insurer 1. Registration and removal from the register of insured persons are carried out in the territorial bodies of the insurer:

1) employers organizations, peasant (farmers ') holdings, individuals registered as individual entrepreneurs and self pay insurance premiums to the Pension Fund of the Russian Federation, in a period not exceeding three working days from the date of submission of the territorial bodies of the Federal Executive authority of the insurer which carries out State registration of legal entities and individual entrepreneurs, information contained, respectively, in the unified State Register of legal entities, the unified State Register of individual entrepreneurs and presented in the order determined by the authorized by the Government of the Russian Federation Federal Executive authority;
2) notaries, private practice, lawyers, trustees and other persons engaged in private practice and are not individual entrepreneurs, individuals who have signed labor contracts with employees, as well as paying on agreements civil legislation on remuneration in accordance with the legislation of the Russian Federation awarded premiums, in a period not exceeding three (3) working days from the date of submission to the tax authorities of the territorial bodies of the insurer contained in the unified State Register of taxpayers information on registration or deregistration of natural persons specified in this subparagraph, in accordance with the procedure determined by agreement between the insurer and the Federal Executive authority authorized to control and supervision in the field of taxes and fees;
3) organizations according to the location of their separate units to carry out operations which are open by legal entities and bank accounts who receive payments and other remuneration in favour of natural persons, foreign organizations, international organizations that are located outside the territory of the Russian Federation, in a period not exceeding three (3) working days from the date of submission to the tax authorities of the territorial bodies of the insurer contained in the unified State Register of taxpayers information on registration or deregistration organizations specified in this subparagraph, in accordance with the procedure determined by agreement between the insurer and the Federal Executive authority authorized to control and supervision in the field of taxes and fees.
2. Proof of registration or withdrawal from the register of insured persons referred to in subparagraph 1 of paragraph 1 of this article, shall be sent by the insurer to the policyholder the territorial authority using information and telecommunication networks for public use including Internet, including the unified portal of State and municipal services, in the form of an electronic document signed by the enhanced qualified electronic signature, in the e-mail address contained in the composition of the information the unified State Register of legal entities , the unified State Register of individual entrepreneurs (if you specify an e-mail address in the statement of State registration), submitted by the federal executive body engaged in State registration of legal entities and individual entrepreneurs, territorial bodies of the insurer.
Receipt in writing on paper confirmation of registration or withdrawal from the register is not binding on the insured. Such a document shall be issued upon request of the insured person the territorial body of the insurer within 3 working days after receipt of the request. ";
5) in article 13: (a) in paragraph 1): the second paragraph shall be reworded as follows: "to have insured checking documents related to the appointment of (continuing) and payment of mandatory insurance coverage, presenting details of the individual (personalized) accounting for insured persons; policyholders have to seek and obtain the necessary documents, certificates and information on issues arising in the course of these inspections; ";
in the fourth paragraph, the words "and other information constituting tax secret, in order to perform the functions of the insurer in accordance with the legislation of the Russian Federation" shall be replaced with the words "as well as the necessary for the implementation of compulsory pension insurance information on strahovateljah and insured persons and other information constituting tax secret, in order to perform the functions of the insurer in accordance with the legislation of the Russian Federation";
the fifth paragraph shall be invalidated;
b) second paragraph of paragraph 2 shall be amended as follows: "to monitor the accuracy of the submission and the reliability of information necessary for the conduct of an individual (personalized) accounting";
6) in article 22: (a)) paragraph 1 shall be invalidated;
b) the first paragraph of item 2-1 shall be invalidated;
in para 2)-2 shall be amended as follows:

"2-2. When calculating insurance premium in the fixed amount payable by insured persons referred to in subparagraph 2 of paragraph 1 of article 6 hereof, apply rates of premiums amounting to 26.0 percent, which are determined in proportion to the tariffs of insurance premiums established by paragraph 2-1 of this article.";
g) paragraph 4 shall be amended as follows: "4. the limit value of the base for the calculation of premiums is determined by the legislation of the Russian Federation on taxes and fees.";
7-22) article 2 shall be amended as follows: article 22-2. A single settlement document Payment of premiums for compulsory pension insurance (starting with 2014 year calculation period) is carried out by a single billing document sent to the appropriate accounts of the federal Treasury, budget classification code, designed to take account of insurance contributions for compulsory pension insurance in the Russian Federation, included in the Pension Fund of the Russian Federation to pay insurance pension. ";
8) article 27 recognized lapsed;
9) article 28 shall be amended as follows: "article 28. Insurance premiums paid by insurers not paying individuals 1. Insurers listed in subparagraph 2 of paragraph 1 of article 6 hereof, shall pay premiums in a fixed amount in accordance with the legislation of the Russian Federation on taxes and fees.
2. Fixed the amount of the premium shall be determined in accordance with the legislation of the Russian Federation on taxes and fees and the present Federal law. ";
10) article 29: a) in paragraph 1: sub-paragraph 2 shall be amended as follows: "2) individuals to paying insurance premiums for another individual for which no payment of premiums is carried out by the insured in accordance with this federal law and the laws of the Russian Federation on taxes and dues";
subparagraph 3 shall be amended as follows: "3) insured persons engaged as policyholders premiums at a fixed amount, the portion exceeding this size, but in total not more than size, defined as the product of eight minimum wage established by federal law at the beginning of the financial year for which the premiums are paid, and the tariff of premiums in the Pension Fund of the Russian Federation, established in subparagraph 1 of paragraph 2 of article 425 of the tax code of the Russian Federation increased to 12 times ";
b) paragraph 5 shall be amended as follows: "5. The persons referred to in subparagraphs 1-3 and 5 of paragraph 1 of this article, carry out premiums for the federal Treasury accounts by using the codes of budget classification designed to account for premiums paid on a voluntary basis.
The minimum size of the insurance premiums is defined as the product of twice the minimum wage established by federal law at the beginning of the financial year for which the premiums are paid, and the tariff of premiums in the Pension Fund of the Russian Federation, established in subparagraph 1 of paragraph 2 of article 425 of the tax code of the Russian Federation, magnified 12 times.
The maximum size of the insurance premiums could not be more size, defined as the product of eight minimum wage established by federal law at the beginning of the financial year for which the premiums are paid, and the tariff of premiums in the Pension Fund of the Russian Federation, established in subparagraph 1 of paragraph 2 of article 425 of the tax code of the Russian Federation, magnified 12 times.
Periods of insurance contributions by persons specified in subparagraphs 1-3 and 5 of paragraph 1 of this article, are insured. The duration of insurance periods of qualifying periods of insurance contributions by persons referred to in subparagraphs 2 and 5 of paragraph 1 of this article cannot constitute more than half of the insurance experience required for the assignment of insurance for old age pension. ";
11) in article 33: and) in paragraph 6, the words "article 58-1 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 "should be replaced by the words" Russian Federation legislation on taxes and fees ";
b) in paragraph 8, the words "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 "should be replaced by the words" Russian Federation legislation on taxes and fees ";
in) in the first subparagraph of paragraph 14, the words "article 58-4 federal law dated July 24, 2009, no. 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 "should be replaced by the words" Russian Federation legislation on taxes and fees ";

g) in the first subparagraph of paragraph 15, the words "article 58-5 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 "should be replaced by the words" Russian Federation legislation on taxes and fees ";
d) in the first subparagraph of paragraph 16, the words "article 58-6 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 "should be replaced by the words" Russian Federation legislation on taxes and fees ";
paragraph 3 of article 12) 33-2 shall be invalidated.
Article 7 amend the code of the Russian Federation on administrative offences (collection of laws of the Russian Federation, 2002, no. 1, p. 1; # 30, art. 3029; No. 44, art. 4295; 2003, no. 27, art. 2700, 2708, 2717; # 46, art. 4434; No. 50, art. 4847, 4855; No. 52, art. 5037; 2004, no. 31, art. 3229; # 34, art. 3529, 3533; 2005, no. 1, art. 9, 13, 45; No. 10, art. 763; # 13, art. 1075, 1077; # 19, art. 1752; # 27, art. 2719, 2721; # 30, art. 3104, 3131; No. 50, art. 5247; 2006, no. 1, art. 10; No. 2, art. 172; No. 10, art. 1067; # 12, art. 1234; # 17, art. 1776; # 18, art. 1907; # 19, art. 2066; # 23, art. 2380; # 31, art. 3420, 3433, 3438, 3452; No. 45, art. 4641; No. 50, art. 5279; No. 52, art. 5498; 2007, no. 1, art. 21, 29, 33; # 16, art. 1825; # 26, art. 3089; # 30, art. 3755; # 31, art. 4007, 4008; # 41, art. 4845; # 43, St. 5084; # 46, art. 5553; 2008, no. 18, art. 1941; # 20, art. 2251; # 30, art. 3604; # 49, St. 5745; No. 52, art. 6235, 6236; 2009, no. 7, art. 777; # 23, art. 2759; # 26, art. 3120, 3122; # 29, art. 3597, 3642; # 30, art. 3739; No. 48, art. 5711, 5724; No. 52, art. 6412; 2010, no. 1, art. 1; # 21, art. 2525; # 23, art. 2790; # 27, art. 3416; # 28, art. 3553; # 30, art. 4002, 4005, 4006, 4007; # 31, art. 4158, 4164, 4193, 4195, 4206, 4207, 4208; # 41, art. 5192, 5193; # 49, St. 6409; 2011, no. 1, art. 10, 23, 54; No. 7, art. 901, 905; # 15, art. 2039; # 17, art. 2310; # 19, art. 2715; # 23, art. 3260; # 27, art. 3873; # 29, art. 4290, 4298; # 30, art. 4573, 4584, 4585, 4590, 4598, 4600, 4605, 4601; # 46, art. 6406; # 47, St. 6601, 6602; No. 48, art. 6728; # 49, St. 7025, 7061; No. 50, art. 7342, 7345, 7346, 7351, 7352, 7355, 7362, 7366; 2012, no. 6, art. 621; No. 10, art. 1166; # 15, art. 1723; # 19, art. 2278, 2281; # 24, art. 3069, 3082; # 29, art. 3996; # 31, art. 4320, 4330, 4329; # 47, St. 6402, 6403, 6405; # 49, St. 6757; # 53, art. 7577, 7602, 7640; 2013, no. 14, art. 1651, 1666; # 19, art. 2323, 2325; # 26, art. 3207, 3208; # 27, art. 3454, 3470; # 30, art. 4025, 4029, 4030, 4031, 4032, 4034, 4036, 4040, 4044, 4078, 4081, 4082; # 31, art. 4191; # 43, St. 5443, 5444, 5445, 5446, 5452; No. 44, art. 5624, 5643; No. 48, art. 6161, 6163, 6165; # 49, St. 6327, 6341; # 51, art. 6683, 6685, 6695; No. 52, art. 6961, 6980, 6986, 7002; 2014, no. 6, art. 559, 566; No. 11, art. 1092, 1096; # 14, art. 1562; # 19, art. 2302, 2306, 2310, 2317, 2324 2325 2326,,, 2327, 2330, 2335; # 26, art. 3366, 3379, 3395; # 30, art. 4211, 4214, 4218, 4224, 4228, 4233, 4248, 4256, 4259, 4264, 4278; # 42, art. 5615; # 43, St. 5799; No. 48, art. 6636, 6638, 6642, 6651; No. 52, art. 7541, 7550, 7557; 2015, no. 1, art. 29, 37, 67, 74, 83, 85; No. 10, art. 1405, 1416, 1427; # 13, art. 1804, 1811; # 18, art. 2614, 2620; # 21, art. 2981; # 24, art. 3370; # 27, art. 3945, 3950, 3972; # 29, art. 4359, 4374, 4376, 4391; # 41, art. 5629, 5637; No. 44, art. 6046; No. 45, art. 6205, 6208; No. 48, art. 6706, 6710, 6716; # 51, art. 7250; 2016, no. 1, art. 11, 28, 59, 63, 84; No. 7, art. 918; No. 10, art. 1323; No. 11, art. 1481, 1491, 1493; # 14, art. 1907; # 18, art. 2514; Rossiyskaya Gazeta, 2016, June 6) as follows: 1) article 15.5: a) name shall be supplemented with the words "(based on insurance contributions);
b) the first paragraph after the word "Declaration", add the words "(based on insurance contributions);
2) in article 15.8: and) name shall be reworded as follows: "article 15.8. Violation of the term of the order for payment of the tax (fee), insurance premiums, penalties, penalty ";
b) the first paragraph shall be reworded as follows: "Violation by the Bank or other crediting organization the deadline to accomplish the task of the taxpayer (the payer collection, the premium payer) or tax agent to transfer tax (fee), insurance premiums, penalties, fines, and collection orders (orders) of the tax authority, customs authority to transfer tax (fee), insurance premiums, penalties, penalty in budget";
3) section 15.9: a) after the words "name of the payer shall be supplemented with the words" collection "," the premium payer;
b) the first paragraph shall be reworded as follows: "the Bank or other crediting organization debit transactions not connected with the performance of the obligations to pay the tax (collection), premium or other payment order, legally in accordance with the legislation of the Russian Federation order advantage performance payments in the budget, according to accounts of the taxpayer, the payer, the payer collection premium, tax agent, tax collector and (or) fees or other persons if the Bank or other crediting Organization decision of tax authority , the customs authority to suspend operations on such invoices ";
4) article 15 shall be amended as follows: "article 20. Violation of the established by the legislation of the Russian Federation on compulsory social insurance arrangements and timelines for the submission of documents and (or) other information the territorial bodies of the social insurance fund of the Russian Federation 1. Violation of the established by the legislation of the Russian Federation on compulsory social insurance against accidents at work and occupational diseases of the deadline for submission of social insurance fund of the Russian Federation information on opening and on closing of accounts in the Bank or other crediting organization-is fined by administrative fine on officials of from one thousand to two thousand rubles.

2. Violation of the established by the legislation of the Russian Federation on compulsory social insurance against industrial accidents and occupational diseases, the timing of the submission of the calculation of assessed and paid insurance contributions in territorial bodies of the social insurance fund of the Russian Federation is fined by administrative fine in the amount of officials from three hundred to five hundred rubles.
3. Failure of the established by the legislation of the Russian Federation on compulsory social insurance against industrial accidents and occupational diseases period or rejection of the submission in the territorial bodies of the social insurance fund of the Russian Federation or their officials decorated documents in accordance with the established procedure and (or) other information needed to monitor the accuracy of calculation, completeness and timeliness of payment (transfers) of premiums on compulsory social insurance against industrial accidents and occupational diseases as well as the presentation of such information, incomplete or garbled-is fined by administrative fine in the amount of officials from three hundred to five hundred rubles.
4. failure to submit in accordance with the legislation of the Russian Federation on compulsory social insurance in case of temporary disability and maternity allowance or rejection of the submission in the territorial bodies of the social insurance fund of the Russian Federation or their officials decorated documents in accordance with the established procedure and (or) other information needed to monitor the correct destination, calculation and payment of insurance coverage on compulsory social insurance against temporary disability and maternity for the appropriateness of the implementation and accuracy of determining the size of the cost of four extra days off to one of the parents (guardian, trustee) for the care of children with disabilities, as well as necessary for appointment to the territorial body of the social insurance fund of the Russian Federation to the insured person of the corresponding type of benefit or the calculation of its amount, to recover the cost of four extra days off to one of the parents (guardian, trustee) for the care of disabled children social benefit, funeral expenses, the cost of services provided under the guaranteed list of burial services, as well as the presentation of such information, incomplete or garbled-is fined by administrative fine in the amount of officials from three hundred to five hundred rubles.
Note. Administrative responsibility against officials of parts 2, 3 and 4 of this article shall apply to the persons referred to in article 2.4 of the present Code, except those carrying out business activity without establishment of legal entity;
5) supplemented by article 8-2 as follows: "article 8-2. Violation of the established by the legislation of the Russian Federation on the individual (personalized) accounting in the statutory pension insurance order and timing information (documents) in the bodies of the Russian Federation Pension Fund Failure in terms established by the legislation of the Russian Federation on the individual (personalized) accounting in the statutory pension insurance period or rejection of the submission in the Pension Fund of Russian Federation bodies decorated in accordance with the established procedure information (documents) necessary for the conduct of an individual (personalized) accounting in the statutory pension insurance as well as the presentation of such information, incomplete or garbled-is fined by administrative fine in the amount of officials from three hundred to five hundred roubles. ";
6) part 1 of article 23.1 after digits "1"-15.33 complement figures "15.33-2";
7) item 4 of part 5 of article 28.3 after digits "20" to supplement the figures ", 15.33-2".
Article 8 to article 9 of the Federal law dated July 22, 2005, no. 116-FZ "on special economic zones in the Russian Federation" (collection of laws of the Russian Federation, 2005, no. 30, art. 3127; 2006, # 23, art. 2383; 2007, no. 45, art. 5417; 2009, no. 52, art. 6416; 2011, no. 49, St. 7043; 2015, no. 29, art. 4339) as follows: 1) in part 6, the words ", as well as bodies monitoring the payment of premiums, if a resident of a special economic zone in accordance with the legislation of the Russian Federation applied reduced rates of premiums," should be deleted;
2) in part 10, the words ", as well as bodies monitoring the payment of premiums, if a resident of a special economic zone in accordance with the legislation of the Russian Federation applied reduced rates of premiums," should be deleted.
Article 9

To amend the Federal law of December 29, 2006 year no. 255-FZ "on compulsory social insurance in case of temporary disability and maternity" (collection of laws of the Russian Federation, 2007, no. 1, p. 18; 2009, no. 30, art. 3739; 2010, no. 40, St. 4969; No. 50, art. 6601; 2011, no. 9, art. 1208; # 27, art. 3880; # 49, St. 7017; 2012, no. 53, art. 7601; 2013, no. 30, art. 4076; No. 48, art. 6165; 2014, no. 14, art. 1551; # 26, art. 3394, 3398; # 30, art. 4217; # 49, St. 6915; 2016, no. 1, art. 14; No. 11, art. 1482) as follows: 1) in article 1-1: a) in part 1, the words "the Federal law dated July 24, 2009, no. 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 "(hereinafter referred to as 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 ") "deleted;
b) Supplement part of the 1-1 as follows: "1-1. Legal relations connected with the control over correctness of calculation, completeness and timeliness of payment of premiums on compulsory social insurance against temporary disability and maternity social insurance fund of the Russian Federation are governed by the laws of the Russian Federation on taxes and fees. ";
2) in article 2-3: a) in part 1: the first paragraph after the word "register" add the words "and the removal from the register";
paragraph 2 shall be amended as follows: "2) insurers-legal persons at the location of their separate units to carry out operations which are open entities bank accounts in credit institutions and who receive payments and other remuneration in favour of individuals, along with their registration (removing from the register) as insurers on compulsory social insurance against industrial accidents and occupational diseases in accordance with the Federal law of July 24, 1998, no. 125-FZ" on compulsory social insurance against accidents accidents at work and occupational diseases "on the basis of the insurer documents";
paragraph 3 shall be amended as follows: "3) insured persons-individuals who have signed an employment contract with the employee, at the place of residence of the said individuals in conjunction with their registration (removing from the register) as insurers on compulsory social insurance against industrial accidents and occupational diseases in accordance with the Federal law of July 24, 1998, no. 125-FZ" on compulsory social insurance against industrial accidents and occupational diseases "on the basis of the insurer documents.";
b) part 2, 2-1 and 3 shall be declared null and void;
3) in article 4-1: a) part 1 supplement paragraph 5 to read as follows: "5) appeal against non-regulatory acts issued by the insurer, taken on the results of inspections of the policyholder, the insurer's parent body in a manner similar to an order established by the Federal law of July 24, 1998, no. 125-FZ" on compulsory social insurance against industrial accidents and occupational diseases ", or to the Court.";
b) in part 2, paragraph 3, after the words "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 ", add the words" (for the period December 31, 2016 years inclusive) and (or) in accordance with the legislation of the Russian Federation on taxes and fees (since January 1, 2017 years) ";
in paragraph 6, the words "charge, payment of premiums to the social insurance fund of the Russian Federation and" should be deleted;
in part 3), the words "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 "should be replaced by the words" Russian Federation legislation on taxes and fees ";
4) in article 4-2): (a) in part 1: in paragraph 1, the words "of calculation and payment of premiums by insured persons to the social insurance fund of the Russian Federation, as well as" should be deleted;
in paragraph 2 the words "the calculation and payment of insurance contributions to the social insurance fund of the Russian Federation," should be deleted;
to supplement paragraph 2-2 as follows: "2-2) to request tax information on assessed and paid by insurers for insurance premiums";
in paragraph 4, the words "in the payment of insurance contributions" should be deleted;
b) in part 2: in paragraph 5, the words "the control over correctness of calculation, completeness and timeliness of payment (transfers) of insurance contributions to the social insurance fund of the Russian Federation (hereinafter referred to as the control over payment of premiums), as well as" should be deleted, the words "upon payment of insurance coverage" would be replaced by the words "at the time of appointment, terms, and payment of insurance coverage";
in) part 3 recognize lapsed;
5) article 4-4, the words "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 "should be replaced by the words" Russian Federation legislation on taxes and fees ";

6) in part 3 of article 4-5 words "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 "should be replaced by" subparagraph 2 of paragraph 2 of article 425 of the tax code of the Russian Federation ";
7) article 4-6: a) Supplement part of 4-1 to read as follows: "4-1. A copy of the decision on the allocation of funds to the insured shall be sent to the territorial body of the insurer to the tax authority within three working days from the date of entry into force of the decision. The order and timing of the information determined by the agreement on the exchange of information between the social insurance fund of the Russian Federation and the Federal Executive authority which carries out the functions of control and supervision over observance of the legislation of the Russian Federation on taxes and fees. ";
b) part 6, after the words "the authority of the insurer" add the words "in the manner prescribed by this federal law,";
in part 7) the words "in accordance with parts 3-3 and 3-4 Article 58 and article 58-1 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 "should be replaced by the words" at a rate of 0 per cent in accordance with the legislation of the Russian Federation on taxes and dues ";
8) article 4-7: a) part 1 shall be supplemented with the words "in a manner similar to an order established by the Federal law of July 24, 1998, no. 125-FZ" on compulsory social insurance against industrial accidents and occupational diseases ";
b) Supplement part of the 1-1 as follows: "l-1. HA grounds provided by the tax authority in the framework of interdepartmental interaction information about expenses for payment of insurance coverage contained in calculating insurance contributions submitted to the tax authority by the insured, the insurer is entitled to territorial authority to conduct kameral'nuju and (or) exit verification of the insured. Forms of documents to be applied when conducting inspections, shall be approved by the insurer, in agreement with the Federal Executive authority which carries out the functions of State policy and normative-legal regulation in the field of social security. ";
in part 4) the words "in the payment of insurance contributions to the social insurance fund of the Russian Federation" should be deleted;
g) part 5 shall be amended as follows: "5. the decision on rejection to offset the cost of health insurance coverage shall be sent to the insured within three working days from the date of issuance of the decision. A copy of the decision on rejection to offset the cost of health insurance coverage shall be sent to the territorial body of the insurer to the tax authority within three working days from the date of entry into force of the decision. The form of the decision on rejection to offset the cost of health insurance coverage is approved by the insurer, in agreement with the Federal Executive authority which carries out the functions of State policy and normative-legal regulation in the field of social security. ";
d) in part 6, the words "in case the time-limit set in the specified requirement, the policyholder failed to reimbursement not accepted set solution" should be replaced by the word "Decision", the words "by the insurer in the manner prescribed by 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 "should be replaced by the words" the tax authority in the manner prescribed by the legislation of the Russian Federation on taxes and dues ";
e) part 7 shall be amended as follows: "7. Verifying the correctness of the expenses of the insured to pay insurance coverage insurer are held concurrently with the exit checks carried out by the tax authority on correctness of calculation, completeness and timeliness of payment (transfers) of premiums in accordance with the legislation of the Russian Federation on taxes and fees, except in the cases referred to in paragraph 4 of article 4-6 of this federal law and in part 3 of this article.";
f) Supplement part 8 to read as follows:

"8. If as a result of the audit provided by the tax body information on the cost of insurance to ensure the territorial body of the insurer found that the amount of the expenditure made by the policyholder (minus the funds allocated to the insured the territorial body of the insurer during the period of insurance) exceeds the total amount of accrued insurance premiums and on the basis of the territorial authority of the insurer at the time of the inspection, information and documents not identified violations territorial authority, the insurer sends confirmation to the tax authority claimed by the insured costs. The order and timing specified confirmation defines the information exchange agreement concluded between the social insurance fund of the Russian Federation and the Federal Executive authority which carries out the functions of control and supervision over observance of the legislation of the Russian Federation on taxes and fees. ";
9) part 2 and 2-1 article 4-8 null and void;
10) article 14: and) part 2 shall be amended as follows: "2. In average earnings on which the estimated benefits for temporary disability, pregnancy and childbirth, monthly childcare allowance are included all kinds of payments and other remuneration for the benefit of the insured person, to which assessed contributions to the social insurance fund of the Russian Federation in accordance with the Federal law of July 24, 2009, no. 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 "(for the period December 31, 2016 years inclusive) and (or) in accordance with the legislation of the Russian Federation on taxes and fees (since January 1, 2017).";
b) part 2-2 shall be amended as follows: "2-2. For insured persons who worked on employment contracts concluded with the organizations and individual entrepreneurs, which applied a reduced rate of insurance contributions to the social insurance fund of the Russian Federation at the rate of 0 per cent, average earnings, calculated on the basis of which the benefits for temporary disability, pregnancy and childbirth, monthly childcare allowance are included all kinds of payments and other remuneration for the benefit of the insured person that are included in the basis for calculating insurance contributions to the social insurance fund of the Russian Federation in accordance with the Federal law of July 24, 2009, no. 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" (for the period December 31, 2016 years inclusive) and (or) in accordance with the legislation of the Russian Federation on taxes and fees (since January 1, 2017 onwards) in the relevant calendar year and do not exceed the limit value basis of assessment of insurance contributions to the social insurance fund of the Russian Federation, established in this calendar year. Information about these payments and rewards for the benefit of the insured person during the relevant period specified in help, on the amount of earnings issued by the insured in accordance with paragraph 3 of part 2 of article 4-1 of this Federal Act. ";
in para 2) part 3-1 shall be amended as follows: "2) between release of an employee from work with full or partial pay wages in accordance with the legislation of the Russian Federation, if maintained salary during this period not accrued insurance contributions to the social insurance fund of the Russian Federation in accordance with the Federal law of July 24, 2009, no. 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 "(for the period December 31, 2016 years inclusive) and (or) in accordance with the legislation of the Russian Federation on taxes and fees (since January 1, 2017).";
g) part 3-2 shall be amended as follows:

"3-2. Average earnings on which the estimated benefits for temporary disability, pregnancy and childbirth and monthly childcare allowance is accounted for each calendar year up to the amount established in accordance with the Federal law of July 24, 2009, no. 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 "(for the period December 31, 2016 years inclusive) and (or) in accordance with the legislation of the Russian Federation on taxes and fees (since January 1, 2017 years) on the appropriate calendar year limit base for calculating insurance contributions to the social insurance fund of the Russian Federation. If the appointment and payment of benefits to the insured for temporary disability, pregnancy and childbirth are carried out by territorial bodies of the insurer at the place of registration of several insurers in accordance with parts 2 and 4 of article 13 hereof, the average earnings on which these benefits are calculated, for each calendar year is taken into account in an amount not exceeding the specified limit value in calculating the allowances data for each of these policyholders. ";
d 3-3) outline the following wording: "3-3. The average daily wage for the calculation of maternity benefits, the monthly childcare allowance, determined in accordance with part 3-1 of the present article, shall not exceed the amount determined by dividing the amount of 730 limit values base for calculating insurance contributions to the social insurance fund of the Russian Federation, established in accordance with the Federal law of July 24, 2009, no. 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 "(for the period December 31, 2016 years inclusive) and (or) in accordance with the legislation of the Russian Federation on taxes and fees (since January 1, 2017 onwards) in the two calendar years preceding the year of the onset of maternity leave, childcare leave.
Article 10 to amend the Federal law from May 10, 2010, no. 84-FZ "on additional social security for certain categories of workers in the coal industry" (collection of laws of the Russian Federation, 2010, no. 19, page 2292; 2011, no. 30, art. 4565; 2014, no. 30, art. 4217) as follows: 1) article 6 shall be amended as follows: "article 6. Rate of contributions 1. Set the rate payers of contributions in the amount of 6.7 per cent of payments and other remuneration accrued in favor of workers directly employed full-time at underground and open mountain works (including members of the mountain rescue parts) coal and shale mining and construction of mines and workers leading professions-physician treatment the slaughter, drifters, holers at chipping hammers, machinists mountain working machines.
2. Legal relations associated with the size of the tariff, the taxable base, computation and payment (transfer) contributions contributors to supplement to pensions, the control over correctness of calculation and payment of contributions to the supplement to the pensions shall be governed by the laws of the Russian Federation on taxes and fees.
3. List of organizations who are contributors, determined in the manner prescribed by the Government of the Russian Federation. ";
2) article 7 shall be amended as follows: "article 7. The accounting treatment of contributions, penalties and fines by the Pension Fund of the Russian Federation Pension Fund of the Russian Federation provides separate accounting of contributions, penalties and fines for the Russian Federation as a whole. ";
3) article 8 recognize lapsed.
Article 11 to amend federal law dated September 28, 2010 year no. 244-FZ "on skolkovo Innovation Centre (collection of laws of the Russian Federation, 2010, no. 40, St. 4970; No. 52, art. 7000; 2011, no. 29, art. 4291, 4300; # 49, St. 7017; 2012, no. 26, art. 3446; # 29, art. 3980; 2013, no. 27, art. 3477; No. 52, art. 7005; 2015, no. 1, art. 52; # 21, art. 2987; # 27, art. 3951) as follows: 1) in article 8: (a)) in subparagraph b of paragraph 3 of part 2, the words ", as well as bodies exercising control over accuracy of calculation, completeness and timeliness of payment (transfers) of premiums in the State budget funds (hereinafter referred to as the monitoring body for the payment of premiums)," should be deleted;
b) part 8, the words ", as well as the monitoring body for the payment of premiums" should be deleted;
2) part 6 of article 10, the words ", as well as the monitoring body for the payment of premiums" should be deleted;
3) in part 4 of article 17, the words ", as well as the monitoring body for the payment of premiums" should be deleted;
4) in the title of Chapter 5, the words "organs of control over payment of premiums" were replaced by the words "to the social insurance fund of the Russian Federation";
5) article 19: (a)) in the title the words "authorities to monitor the payment of premiums" were replaced by the words "authorities of the social insurance fund of the Russian Federation";
b) in part 1, the words "control authorities for the payment of premiums" were replaced by the words "authorities of the social insurance fund of the Russian Federation";
in 2 parts):

the first paragraph shall be reworded as follows: "2. the powers of the Federal Government, the social insurance fund of the Russian Federation on the territory of the Centre are carried out by specially created, including the Center, departments of federal executive authorities, territorial bodies of the social insurance fund of the Russian Federation authorized:";
in paragraph 10, the words "premiums in the State budget funds" were replaced by the words "insurance premiums on compulsory social insurance against industrial accidents and occupational diseases".
Article 12 to amend federal law of November 29, 2010 year no. 326-FZ "on compulsory health insurance in the Russian Federation" (collection of laws of the Russian Federation, 2010, no. 49, p. 6422; 2011, no. 49, p. 7047; 2012, no. 49, p. 6758; 2013, no. 27, art. 3477; No. 48, art. 6165; 2014, no. 49, St. 6927; 2016, no. 1, art. 52) as follows: 1) article 17: (a)) part 1 shall be amended as follows: "1. the policyholder shall have the right to receive information related to registration of insurers and paying them insurance contributions for compulsory health insurance, from the tax authorities, the Federal and territorial Fund of funds in accordance with their competence.";
b) in part 2, paragraph 1 shall be supplemented with the words "in accordance with the legislation of the Russian Federation";
paragraph 2 shall be supplemented with the words "in accordance with the legislation of the Russian Federation";
in) part 4 shall be reworded as follows: "4. the persons referred to in paragraph 1 of article 11 of this federal law shall be recognized by the insured from the moment of their registration in tax bodies in accordance with the legislation of the Russian Federation on taxes and fees. Information about such persons registered by tax authorities is passed to the territorial funds in the manner prescribed by the agreement on information exchange between Executive authority authorized to control and supervision in the field of taxes and fees, and Federal Fund. ";
g) part 6, after the words "accounting by policyholders" add the words "for unemployed citizens;
d) part 7, after the words "categories of policyholders," add the words "for unemployed citizens;
2) in article 22: (a)) part 1 shall be amended as follows: "1. the obligation to pay insurance contributions for compulsory health insurance for the working population, the amount of the premium for compulsory health insurance of the employed population and the relations that arise in the process of monitoring the correct calculation, completeness and timeliness of payment (transfers) these insurance premiums and accountability for violation of order payment thereof shall be established by the Russian Federation legislation on taxes and fees.";
b) part 2 shall be amended as follows: "2. The tax authorities submit information for payment of insurance contributions for compulsory health insurance of the employed population in territorial funds in the manner prescribed by the agreement on information exchange, approved by the Federal Executive Body, authorized to control and supervision in the field of taxes and fees, and Federal Fund.";
3) Part 13 of article 25 shall be amended as follows: "13. Recovery of arrears, penalties and fines, with policyholders is carried out in a Court of law. ";
4) the first paragraph of part 1 of article 26 shall be amended as follows: "1. Budget revenues Federal Fund in accordance with the legislation of the Russian Federation. Federal budget income fund are: ";
5) item 4 of part 8 of article 33 shall be amended as follows: "4) may be assessed in accordance with article 25 hereof and collect the justiciability of the insurants for unemployed people to overdraft insurance contributions for compulsory health insurance the non-working population, fines and penalties";
6) item 5 of part 7 of article 34 shall be amended as follows: "5) shall calculate, in accordance with article 25 of the Federal law on insurance contributions arrears for compulsory health insurance the non-working population, fines and penalties and charges them with insurers for unemployed people;";
7) article 43: a) part 3 the words "Pension Fund of the Russian Federation and its territorial bodies" were replaced by the words "the Federal Executive authority authorized to control and supervision in the field of taxes and its territorial bodies";
b) in part 4, the words "Pension Fund of the Russian Federation and its territorial bodies" were replaced by the words "the Federal Executive authority authorized to control and supervision in the field of taxes and its territorial bodies";
8) in article 49: a) name shall be reworded as follows: "article 49. Communications in the conduct of personalized information about insured persons ";
b) part 1 shall be amended as follows: ' 1. tax authorities quarterly not later than the 15th day of the second month following the reporting period provide the corresponding territorial funds information about working insured persons referred to in paragraphs 1-10 and 14 of part 2 of article 44 hereof. ";

in part 2) supplemented by the following sentence: "Insurers for unemployed citizens exchange information with territorial funds electronically in the manner prescribed by the agreement on information exchange, approved by the Federal Foundation.";
g) part 3 shall be amended as follows: "3. The tax authorities shall exchange information with territorial funds electronically in the manner prescribed by the agreement on information exchange, approved by the Federal Fund and the Federal Executive authority authorized to control and supervision in the field of taxes and fees.
Article 13 to make the Federal law of December 28, 2013 year no. 400-ФЗ "about insurance pensions" (collection of laws of the Russian Federation, 2013, no. 52, p. 6965; 2016, no. 22, p. 3091) as follows: 1) in part 1 of article 2 the words "the Federal law dated July 24, 2009, no. 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 "should be deleted;
2) part 7 of article 13, the words "in accordance with the Federal law of July 24, 2009, no. 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 "should be replaced by the words" in accordance with the legislation of the Russian Federation on taxes and dues ";
3) article 15: (a) the fourth subparagraph of part) 11, the words "in accordance with the Federal law of July 24, 2009, no. 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 "should be replaced by the words" in accordance with the legislation of the Russian Federation on taxes and fees and the Federal law of December 15, 2001 No. 167-FZ "about obligatory pension insurance in the Russian Federation";
b) part 18 and 19 shall be amended as follows: "18. The value of individual pension coefficient is determined for each calendar year starting with January 1, 2015 year taking into account the annual deductions of premiums in the Pension Fund of the Russian Federation in accordance with the legislation of the Russian Federation on taxes and fees according to the formula: PKI = (DM/NSV) x 10, i year i year, (i) where the ipk-individual pension coefficient, defined by (i) for each calendar year starting with January 1, 2015 year taking into account the annual deductions of premiums in the Pension Fund of the Russian Federation in accordance with the laws of the Russian Federation on taxes and fees and by the Russian Federation legislation on compulsory social insurance;
NE-insurance premiums a year pension, (i) the old age pension in an amount determinable on the basis of individual parts of the tariff of the insurance contributions to old-age pension insurance, accrued and paid (for persons referred to in paragraphs 3 and 7 of article 13 hereof paid) for the corresponding calendar year per insured person, in accordance with the legislation of the Russian Federation on taxes and fees and by the Russian Federation legislation on compulsory social insurance;
NSV-normative size of premiums on the insurance year, (i) retirement pension, calculated as the product of the maximum tariff deductions on insurance retirement pension in the amount equivalent to the individual parts of the tariff of the insurance contributions to old-age pension insurance, and ceiling basis of assessment premiums in the Pension Fund of the Russian Federation for the corresponding calendar year.
19. The maximum value of individual pension coefficient determined for each calendar year is taken into account in the amount of: 1) not exceeding 10-for insured persons who are not generated in the respective year retirement savings at the expense of premiums for compulsory pension insurance in accordance with the legislation of the Russian Federation on taxes and fees and by the Russian Federation legislation on compulsory social insurance;
2) not exceeding 6.25-for insured persons in the respective year are formed at the expense of pension insurance contributions for compulsory pension insurance in accordance with the legislation of the Russian Federation on taxes and fees and by the Russian Federation legislation on compulsory social insurance ";
4) part 4 of article 18: (a)) in paragraph 1, the words "in accordance with the Federal law of July 24, 2009, no. 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 "should be replaced by the words" in accordance with the legislation of the Russian Federation on taxes and fees and the Federal law of December 15, 2001 No. 167-FZ "about obligatory pension insurance in the Russian Federation";

b) in paragraph 2 the words "in accordance with the Federal law of July 24, 2009, no. 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 "should be replaced by the words" in accordance with the legislation of the Russian Federation on taxes and fees and the Federal law of December 15, 2001 No. 167-FZ "about obligatory pension insurance in the Russian Federation";
5 paragraphs 1 and 2) part 5 of article 19 shall be amended as follows: "1) 3.0-for insured persons who are not generated in the respective year retirement savings at the expense of premiums for compulsory pension insurance in accordance with the legislation of the Russian Federation on taxes and fees and by the Russian Federation legislation on compulsory social insurance;
2-1.875) for insured persons in the respective year are formed at the expense of pension insurance contributions for compulsory pension insurance in accordance with the legislation of the Russian Federation on taxes and fees and by the Russian Federation legislation on compulsory social insurance ";
6 paragraphs 1 and 2) part 5 of article 20 shall be amended as follows: "1) 3.0-for insured persons who are not generated in the respective year retirement savings at the expense of premiums for compulsory pension insurance in accordance with the legislation of the Russian Federation on taxes and fees and by the Russian Federation legislation on compulsory social insurance;
2-1.875) for insured persons in the respective year are formed at the expense of pension insurance contributions for compulsory pension insurance in accordance with the legislation of the Russian Federation on taxes and fees and by the Russian Federation legislation on compulsory social insurance ";
7) part 6 of article 30, the words "article 58-3 of the Federal law dated July 24, 2009, no. 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 "should be replaced by the words" article 428 of the tax code of the Russian Federation ";
8) part 8 of article 35, the words "article 58-3 of the Federal law dated July 24, 2009, no. 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 "should be replaced by the words" article 428 of the tax code of the Russian Federation ".
Article 14 to amend the Federal law of December 28, 2013 year no. 421-FZ "on amendments to certain legislative acts of the Russian Federation in connection with adoption of the Federal law" on the special evaluation of working conditions "(collection of laws of the Russian Federation, 2013, no. 52, art. 6986) as follows: 1) item 3 article 4 shall be invalidated;
2) article 13 recognized lapsed;
3) article 15: part 4 a), the words "article 58-3 of the Federal law dated July 24, 2009, no. 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 "(as amended by this federal law)" were replaced by the words "article 428 of part two of the tax code of the Russian Federation and article 33-2 December 15, 2001 year federal law No. 167-FZ" about obligatory pension insurance in the Russian Federation ";
b) in part 5, the words "part 2-1 article 58-3 of the Federal law dated July 24, 2009, no. 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 "(as amended by this federal law)" were replaced by the words "paragraph 3 of article 428 of part two of the tax code of the Russian Federation".
Article 15 to amend federal law of November 29, 2014 year no. 377-FZ "on the development of the Federal District and the Crimean free economic zone in the territories of the Republic of Crimea and the city of Federal significance of Sevastopol" (collection of laws of the Russian Federation, 2014, no. 48, article 6658) as follows: 1) in paragraph 6 of part 1 of article 11, the words "as well as to the bodies supervising the payment of premiums "deleted;
2) in article 13: (a)) in paragraph 2 of part 18, the words "as well as to the authorities responsible for controlling payment of premiums," should be deleted;
b) part 25, the words "as well as to the bodies supervising the payment of premiums," should be deleted.
Article 16 to amend the Federal law of December 29, 2014 year no. 473-FZ on territories ahead of socio-economic development in the Russian Federation "(collection of laws of the Russian Federation, 2015, no. 1, art. 26; No. 29, article 4339) as follows: 1) in paragraph 4 of article 7, the words", the bodies supervising the correct calculation, completeness and timeliness of payment (transfers) of premiums in the State budget funds (hereinafter referred to as the monitoring body for the payment of premiums) "deleted;
2) part 14 of article 13, the words ", as well as the monitoring body for the payment of premiums" should be deleted;

3) in the title of Chapter 6, the words "organs of control over payment of premiums" were replaced by the words "to the social insurance fund of the Russian Federation";
4) in article 22: (a)) in the title the words "authorities to monitor the payment of premiums" were replaced by the words "authorities of the social insurance fund of the Russian Federation";
b) in part 1, the words "control authorities for the payment of premiums" were replaced by the words "authorities of the social insurance fund of the Russian Federation";
in part 2): in the first paragraph, the words "organs of control over payment of premiums" were replaced by the words "to the social insurance fund of the Russian Federation", the words "control units for the payment of premiums" were replaced by the words "territorial bodies of the social insurance fund of the Russian Federation";
in paragraph 10, the words "premiums in the State budget funds" were replaced by the words "insurance premiums on compulsory social insurance against industrial accidents and occupational diseases";
g) in part 3, the words "authorities to monitor the payment of premiums" were replaced by the words "territorial social insurance fund of the Russian Federation", the words "and the bodies responsible for monitoring the payment of premiums" were replaced by the words "and by the social insurance fund of the Russian Federation";
d) in part 4, the words "organs of control over payment of premiums" were replaced by the words "of the social insurance fund of the Russian Federation";
(e)) in part 5, the words "organs of control over payment of premiums" were replaced by the words "territorial social insurance fund of the Russian Federation", the words "the budgets of State extrabudgetary funds" were replaced by the words "budget of the social insurance fund of the Russian Federation".
Article 17 to amend federal law dated July 13, 2015 year no. 212-ФЗ "about the free port of Vladivostok" (collection of laws of the Russian Federation, 2015, no. 29, art. 4338) as follows: 1) part 14 of article 11, the words ", as well as the monitoring body for the payment of premiums" should be deleted;
2) article 20 recognize lapsed.
Article 18 shall be declared null and void: 1) seventh and eighth paragraphs of subparagraph 1 of paragraph 7 of article 1 of the Federal law of October 25, 2001, no. 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) paragraphs sixth, seventh, thirteenth-fifteenth subparagraph 3 of paragraph 13 of article 1 of the Federal law of December 31, 2002, no. 198-FZ "on amendments and additions to the Federal law" on individual (personalized) accounting in the statutory pension insurance "(collection of laws of the Russian Federation, 2003, no. 1, art. 13);
3 article 35, para. 2) of the Federal law dated July 23, 2008, # 160-FZ "on amending certain legislative acts of the Russian Federation in connection with the improvement of the exercise of authority of the Government of the Russian Federation" (collection of laws of the Russian Federation, 2008, no. 30, art. 3616);
4) 6 points and 7 of article 1 of the Federal law dated June 3, 2009, no. 114-FZ "on amendments to the Federal law" on additional social security for members of flight crews of civil aircraft "(collection of laws of the Russian Federation, 2009, # 23, art. 2769);
5) the Federal law of July 24, 2009, no. 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);
6) fourth and fifth paragraphs of the subparagraph "a" paragraph 4 of article 12, paragraphs 3 and 4 of article 25, paragraphs fifth and sixth subparagraph "a" paragraph 12 of article 27, paragraphs seventh to eleventh paragraph 10, indent the first paragraph, paragraphs 13 thirty-fourth to thirty-eighth paragraph 14 of article 34 of the Federal law dated July 24, 2009 year no. 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 the the 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, no. 30, art. 3739);
7) article 3 of the Federal law dated November 25, 2009 n 276-FZ "on amendments to article 217 part two of the tax code of the Russian Federation and certain legislative acts of the Russian Federation" (collection of laws of the Russian Federation, 2009, no. 48, article 5726);
8) article 2 of the Federal law of May 10, 2010 year no. 85-FZ "on amendments to certain legislative acts of the Russian Federation in connection with adoption of the Federal law" on additional social security for certain categories of workers in the coal industry "(collection of laws of the Russian Federation, 2010, no. 19, art. 2293);

9) article 26 of the Federal law dated July 27, 2010 year no. 227-FZ "on amendments to certain legislative acts of the Russian Federation in connection with adoption of the Federal law" on the Organization of the provision of public and municipal services "(collection of laws of the Russian Federation, 2010, no. 31, art. 4196);
10) article 18 September 28, 2010 year federal law No. 243-FZ "on amendments to certain legislative acts of the Russian Federation in connection with adoption of the Federal law on skolkovo Innovation Centre (collection of laws of the Russian Federation, 2010, no. 40, St. 4969);
11 article 1 of federal law) from October 16, 2010 year no. 272-FZ "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 medical insurance "and article 33 of the Federal law" about obligatory pension insurance in the Russian Federation "(collection of laws of the Russian Federation, 2010, no. 42 , art. 5294);
12) article 12 of the Federal law dated November 29, 2010 year no. 313-FZ "on amendments to certain legislative acts of the Russian Federation in connection with adoption of the Federal law on compulsory health care insurance in the Russian Federation" (collection of laws of the Russian Federation, 2010, no. 49, St. 6409);
13) article 1 of the Federal law of December 8, 2010 year no. 339-FZ "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 medical insurance "and certain legislative acts of the Russian Federation" (collection of laws of the Russian Federation, 2010, no. 50, art. 6597);
14) article 2 of the Federal law of December 23, 2010 year no. 383-FZ "on amendments to the Federal Act" on charitable activities and charitable organizations "and article 7 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, 2010, no. 52 , art. 6998);
15) article 3 of the Federal law of December 28, 2010 year no. 428-FZ "on amending certain legislative acts of the Russian Federation with regard to the development of students ' Brigades movement" (collection of laws of the Russian Federation, 2011, no. 1, p. 40);
16) article 1 of the Federal law of December 28, 2010 year no. 432-FZ "on amendments to article 58 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 "and article 33 of the Federal law" about obligatory pension insurance in the Russian Federation "(collection of laws of the Russian Federation , 2011, no. 1, art. 44);
17) Federal law dated June 3, 2011 year no. 117-FZ amending article 7 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 funds" in connection with the Organization and conduct of the XXII Olympic Winter Games and XI Paralympic Winter Games of 2014 in Sochi XXVII World Summer Universiade 2013 in Kazan "(collection of laws of the Russian Federation, 2011, no. 23, p. 3257);
18) article 67 of the Federal law dated July 1, 2011 year no. 169-FZ "on amending certain legislative acts of the Russian Federation" (collection of laws of the Russian Federation, 2011, no. 27, article 3880);
19) Article 50 of the Federal law dated July 11, 2011 year no. 200-FZ "on amendments to certain legislative acts of the Russian Federation in connection with adoption of the Federal law" on information, information technology and protection of information "(collection of laws of the Russian Federation, 2011, no. 29, art. 4291);
20) Federal law dated July 18, 2011 year no. 234-FZ "on introducing changes in article 9 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, 2011, no. 30, art. 4582);
21) article 9 November 7, 2011 year federal law No. 305-FZ "on amendments to certain legislative acts of the Russian Federation in connection with the implementation of measures to provide State support for shipbuilding and shipping" (collection of laws of the Russian Federation, 2011, no. 45, p. 6335);
22) article 4 of the Federal law dated November 28, 2011 year no. 339-FZ "on amending certain legislative acts of the Russian Federation" (collection of laws of the Russian Federation, 2011, no. 49, p. 7017);

23) article 7 of the Federal law dated November 30, 2011 year no. 365-FZ "on amendments to the Federal law" on special economic zones in the Russian Federation and certain legislative acts of the Russian Federation "(collection of laws of the Russian Federation, 2011, no. 49, p. 7043);
24) article 2, paragraph 7 of article 3, article 6 of the Federal law of December 3, 2011 year no. 379-FZ "on amending certain legislative acts of the Russian Federation on tariff setting insurance premiums in the State budget funds" (collection of laws of the Russian Federation, 2011, no. 49, art. 7057);
25) article 4 of the Federal law dated February 29, 2012 year # 16-FZ "on amending certain legislative acts of the Russian Federation" (collection of laws of the Russian Federation, 2012, no. 10, p. 1164);
26) article 6 of the Federal law dated June 25, 2012 year no. 94-FZ "about modification in the first and second parts of the tax code of the Russian Federation and certain legislative acts of the Russian Federation" (collection of laws of the Russian Federation, 2012, no. 26, art. 3447);
27) paragraph 11 (under paragraph 3 of article 33-3), article 3, article 6 of the Federal law of December 3, 2012 year no. 243-FZ "on amendments to certain legislative acts of the Russian Federation on the issues of mandatory pension insurance" (collection of laws of the Russian Federation, 2012, no. 50, art. 6966);
28) article 7 of the Federal law of December 25, 2012 year no. 269-FZ "on amending certain legislative acts of the Russian Federation with regard to improving the system of remuneration of judges of the Russian Federation, as well as repealing certain legislative acts (provisions of legislative acts) of the Russian Federation" (collection of laws of the Russian Federation, 2012, no. 53, p. 7594);
29) paragraph 3 of article 1 of the Federal law of December 29, 2012 year no. 276-FZ "on amendments to the Federal law" on compulsory social insurance in case of temporary disability and maternity "and article 1 of the Federal Act" on amendments to article 14 of the Federal law "about obligatory insurance in the event of temporary disability and maternity" and articles 2 and 3 of the Federal law "on amendments to the Federal law" on compulsory social insurance in case of temporary incapacity for work and in relation to motherhood "(collection of laws of the Russian Federation, 2012, no. 53, article 7601);
30) article 56 of the Federal law dated June 7, 2013, no. 108-FZ "on the preparation for and observance in the Russian Federation, the FIFA World Cup 2018 year FIFA Confederations Cup 2017 year and amendments to certain legislative acts of the Russian Federation" (collection of laws of the Russian Federation, 2013, no. 23, p. 2866);
31) Article 127 of the Federal law dated July 2, 2013 year no. 185-FZ "on amending certain legislative acts of the Russian Federation and repealing legislative acts (certain provisions of legislative acts) of the Russian Federation in connection with adoption of the Federal law" on education in the Russian Federation "(collection of laws of the Russian Federation, 2013, no. 27, art. 3477);
32) article 2 of the Federal law dated July 23, 2013 year no. 237-FZ "on amendments to article 22 of the Federal law" about obligatory pension insurance in the Russian Federation "and articles 14 and 16 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 "(collection of laws of the Russian Federation, 2013, no. 30, art. 4070);
33) the Federal law of December 2, 2013, no. 333-FZ amending articles 58 and 58-2 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" (collection of laws of the Russian Federation, 2013, no. 49, St. 6334);
34) second paragraph of paragraph 3 of article 3 of the Federal law dated December 4, 2013 year no. 351-FZ "on amendments to certain legislative acts of the Russian Federation on the issues of compulsory pension insurance in part the right to choose the insured pension option" (collection of laws of the Russian Federation, 2013, no. 49, p. 6352);
35) article 3 of the Federal law of December 21, 2013 year no. 358-FZ "on amending certain legislative acts of the Russian Federation with regard to improving the recovery of payments in the State budget funds" (collection of laws of the Russian Federation, 2013, no. 51, art. 6678);
36) paragraph 3 of article 4 and article 13 of the Federal law of December 28, 2013 year no. 421-FZ "on amendments to certain legislative acts of the Russian Federation in connection with adoption of the Federal law" on the special evaluation of working conditions "(collection of laws of the Russian Federation, 2013, no. 52, art. 6986);
37) the Federal law of December 28, 2013 year no. 428-FZ "on amendments to article 57 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 "(collection of laws of the Russian Federation, 2013, no. 52, art. 6993);

38) article 12 of the Federal law dated June 4, 2014 year no. 143-FZ "on amendments to certain legislative acts of the Russian Federation in connection with the change of jurisdiction over certain categories of cases before the courts of general jurisdiction and arbitration courts" (collection of laws of the Russian Federation, 2014, no. 23, art. 2928);
39) articles 4 and 5 of the Federal law dated June 28, 2014 year no. 188-FZ "on amending certain legislative acts of the Russian Federation on obligatory social insurance" (collection of laws of the Russian Federation, 2014, no. 26, p. 3394);
40) paragraphs 4 and 5 of article 15, second paragraph subparagraph "a" paragraph 13 of article 17, articles 21 and 25, paragraph 6 of article 26 of the Federal law dated July 21, 2014 year no. 216-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 laws on insurance pensions" and "the funded pensions" (collection of laws of the Russian Federation , 2014, no. 30, art. 4217);
41) article 5 of the Federal law dated November 29, 2014 year no. 378-FZ "on amendments to certain legislative acts of the Russian Federation in connection with adoption of the Federal law" on the development of the Federal District and the Crimean free economic zone in the territories of the Republic of Crimea and the city of Federal significance of Sevastopol "(collection of laws of the Russian Federation, 2014, no. 48, art. 6659);
42) 2 points and 3 of article 1, articles 4 and 5 of the Federal law of December 1, 2014 year no. 406-FZ "on amending certain legislative acts of the Russian Federation on obligatory social insurance" (collection of laws of the Russian Federation, 2014, no. 49, art. 6915);
43) article 3 of the Federal law of December 1, 2014 year no. 407-FZ "on amending certain legislative acts of the Russian Federation on compulsory social insurance against temporary disability and maternity" (collection of laws of the Russian Federation, 2014, no. 49, p. 6916);
44) article 1 of federal law No. 468 December 29, 2014-FZ "on amendments to article 57 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 article 37 of the Federal law" on bringing changes to 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, 2015, no. 1, art. 21);
45) article 17 December 31, 2014 year federal law No. 519-FZ "on amendments to certain legislative acts of the Russian Federation in connection with adoption of the Federal law" on territories of outstripping the socio-economic development in the Russian Federation "(collection of laws of the Russian Federation, 2015, no. 1, art. 72);
46) article 7 May 25, 2015 year federal law No. 132-FZ "on the regulation of certain issues related to the Russian Federation of the 15th International Tchaikovsky competition in the year 2015, and amendments to certain legislative acts of the Russian Federation" (collection of laws of the Russian Federation, 2015, no. 21, p. 2984);
47) article 17 of the Federal law dated July 13, 2015 year no. 213-FZ "on amendments to certain legislative acts of the Russian Federation in connection with adoption of the Federal law" on free port of Vladivostok "(collection of laws of the Russian Federation, 2015, no. 29, art. 4339);
48) Federal law of November 23, 2015 year no. 316-FZ "on amending article 1 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 "(collection of laws of the Russian Federation, 2015, no. 48, art. 6682);
49) article 2 of the Federal law dated November 28, 2015 year no. 347-FZ "on amendments to article 33-1 of the Federal law" about obligatory pension insurance in the Russian Federation and article 58-2 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" (collection of laws of the Russian Federation, 2015, no. 48, art. 6713);
50) article 28 of the Federal law dated November 28, 2015 year no. 358-FZ "on amendments to certain legislative acts of the Russian Federation in connection with adoption of the Federal law on the fundamentals of social services for citizens of the Russian Federation" (collection of laws of the Russian Federation, 2015, no. 48, art. 6724);

51) paragraphs fourth-seventh paragraph 15 of article 2, paragraph 2 of article 3, article 4 of the Federal law of December 29, 2015 year no. 394-FZ "on amending certain legislative acts of the Russian Federation" (collection of laws of the Russian Federation, 2016, no. 1, p. 14).
Article 19 1. Transfer of organs of the Pension Fund of the Russian Federation, bodies of the social insurance fund of the Russian Federation tax authorities information about the amounts of arrears, penalties and fines on insurance contributions in State non-budgetary funds of the Russian Federation, formed on January 1, 2017 onwards, as well as the amounts of the premiums, penalties and fines, additional bodies of the Pension Fund of the Russian Federation, the social insurance fund of the Russian Federation according to the results of the monitoring activities referred to in article 20 of this federal law and conducted in the reporting (calculated) periods January 1, 2017 year before period, for which there is in force a decision to prosecute (refusal to prosecute), except for the information concerning the amount of the debt, penalties and fines, of decisions and other acts of authority control over the payment of premiums non-normative nature, which launched the appeal procedure in the parent body to monitor payment of premiums (supervising official) or in court shall be carried out in a manner approved by the Federal Executive Body, authorized to control and supervision in the field of taxes and fees.
2. primary documents confirming validity of accrual specified in part 1 of this article, sums, timeliness and completeness of taking measures for their recovery, shall be submitted to the Pension Fund of Russian Federation bodies, bodies of the social insurance fund of the Russian Federation upon requests of the tax authorities in the manner approved by the Federal Executive Body, authorized to control and supervision in the field of taxes and fees.
3. write-off of impossible to recover amounts underpaid insurance contributions, penalties and fines on insurance contributions in State non-budgetary funds of the Russian Federation are monitored by the Pension Fund of the Russian Federation, the social insurance fund of the Russian Federation on the grounds that arose before January 1, 2017 year and stipulated in article 23 of the Federal law dated July 24, 2009, no. 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 ", as well as in the event of loss on January 1, 2017 year collectability of arrears on insurance contributions, arrears have elapsed and fines in connection with the expiration of the prescribed period, the collection in the order in force prior to the date of entry into force of this federal law.
Article 20 monitoring of correct calculation, completeness and timeliness of payment (transfers) of premiums in the State budget funds payable for reporting (estimated) periods expired before January 1, 2017 onwards, carried out by the relevant bodies of the Russian Federation Pension Fund, the social insurance fund of the Russian Federation in order in force prior to the date of entry into force of this federal law.
Article 21 1. A decision on the return of overpaid (recovered) premiums, penalties and fines for reporting (calculated) periods expired before January 1, 2017 onwards, was adopted by the relevant bodies of the Russian Federation Pension Fund, the social insurance fund of the Russian Federation within 10 working days after receipt of a written statement (the statement submitted in electronic form with reinforced qualified electronic signature on telecommunication liaison channels) of the insured for refund of overpaid (recovered) amounts of premiums , penalties and fines.
2. If the amount overpaid premiums arising from the provision of insurance contribution payer qualified calculation specified in part 1 of this article shall be calculated from the date of completion of the authority of the Pension Fund of the Russian Federation, the body of the social insurance fund of the Russian Federation inspection check the calculation.
3. the decision on the return of overpaid (recovered) premiums, penalties and fines for reporting (calculated) periods expired before January 1, 2017 onwards, was adopted in the absence of insurance contribution payer to arrears arising for reporting (estimated) periods expired before January 1, 2017 onwards.
4. The next day, after the decision on the return of overpaid (recovered) premiums, penalties and fines, the authority of the Pension Fund of the Russian Federation, the body of the social insurance fund of the Russian Federation shall send it to the appropriate tax authority.
Article 22 in order to ensure the continuity of authority for administering insurance compulsory social insurance contributions when transferring these powers from State extra-budgetary Fund to tax authorities and preserving personnel potential of these funds to establish that:

1) employees of State non-budgetary funds, labour contracts which are subject to termination in connection with the transfer of the tax authorities said funds for administering insurance compulsory social insurance contributions (hereinafter employees), head of the federal body of executive power performing functions of control and supervision over observance of the legislation of the Russian Federation on taxes and fees, not later than one month prior to the scheduled date of termination of these contracts of employment offered to replace all existing vacant posts in the Federal civilian public service in tax authorities, taking into account the level their qualifications, vocational education and civil service experience or work (services), in training;
2) employees funds with their written consent shall be appointed by the Federal civilian public service in tax authorities under the conditions laid down in paragraph 3 of this article. While the contract of employment with these persons shall be terminated pursuant to paragraph 5 of the first paragraph of article 77 of the labour code of the Russian Federation-translation of an employee at his request or with his consent to work for another employer;
3) the appointment of employees of State non-budgetary funds in the Federal civilian public service positions in the tax authorities is carried out by means of a service contract with them for an indefinite period, unless otherwise stipulated by federal laws, without conducting a competitive procurement procedures. When the service contract in accordance with the legislation of the Russian Federation may stipulate the condition test for up to six months.
Article 23 calculations (revised) on insurance contributions for reporting (calculated) periods of insurance contributions, over to January 1, 2017 year shall be submitted to the relevant authorities of the Russian Federation Pension Fund, the social insurance fund of the Russian Federation in accordance with the legislation of the Russian Federation on insurance premiums in force prior to the date of entry into force of this federal law.
Article 24 this federal law shall enter into force on January 1, 2017 onwards.
The President of the Russian Federation v. Putin Kremlin, Moscow July 3, 2016, no. 250-FZ

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