You will need
- - the contract with the Pension Fund of the Russian Federation;
- - a contract with the HIF and TOMS;
- - a contract with the social insurance Fund.
After registration as an individual entrepreneur, please contact the Pension Fund of the Russian Federation, social insurance Fund, Federal and Territorial compulsory medical insurance Fund. Write a statement, submit documents IE. You sign a contract for the transfer of contributions adopted for employeeswhich you are obligated to pay before the 15th of each month on these bills.
Listing all taxes should engage an accountant with experience of handling tax payments and quarterly tax reporting.
All contributions shall be paid by the employer. Personal income tax deducted from salary of the employee. If you took the employee in 1966 and over all 14% are required to be transferred to the insurance part of the pension. For employees 1967 and younger than say 8% on the insurance part of the pension, 6% to the funded part.
The amount of interest rates are tax insurance injury you will know when registration as an employer in FFSS. In each region, for each individual activity has its own interest rate, which will be specified in the contract.
All amounts will be based on the employee's wages. In General the calculation does not consider the social benefits, material aid, single payment.
For example, if you have an employee born in 1980, receives a salary of 10,000 rubles, the calculation will look as follows. Personal income tax is equal to 1300 rubles. This amount you will calculate payroll. The pension Fund will spend to 14%, including 8% or 800 rubles for the insurance part of labour pension of 600 rubles, or 6% on the funded part of labor pension. Total Pension Fund you are obliged to translate 1,400 rubles, but this amount isn't deducted from the salary and paid by the employer, that is you, but the basic calculation is the employee's salary before tax personal income tax.