Of compulsory insurance contributions include payments into the Pension Fund of the Russian Federation, social insurance Fund and mandatory medical insurance Fund. All these payments are calculated as a percentage of payroll (PAYROLL) and transferred by the employer to the date of payment of wages, but not later than the 15th day of each month.
Payers of compulsory insurance contributions are enterprises (but working on imputed income), individual entrepreneurs and physical persons in case of payment of wages to employees. Businessmen also pay insurance premiums for himself
Contributions to the Pension Fund are the two payment orders – separately the insurance and funded parts. The amount of deductions to organisations on the basic (core) and simplified (STS) system of taxation for 2012 is 22% of the PAYROLL. For farmers to UAT the contribution to the Pension Fund – 16%. Entrepreneurs in any system of taxation for paying the contribution to pension insurance in the amount of 26%.
Of contributions for compulsory social insurance exempt legal entity to the STS listed in paragraph 8h.1st.58 of Federal law N 212-FZ dated 24.07.2009 as well as individual entrepreneurs. The rate of payment to the social insurance Fund for organizations on a regular -2.9 percent, to UAT -1,9% of the PAYROLL. Contributions to the social insurance Fund for insurance against accidents in production pay all the categories of policyholders.
The amount of mandatory insurance contribution to the Fund of compulsory medical insurance is for organizations to OSN, the STS and PIS of 5.1%, for agricultural production to UAT and 2.3%. Insurers to the USN relating to the list of item 8h.1st.58 of Federal law N 212-FZ of 24.07.2009 g., from the payment of contributions to the HIF are exempt.
In payment orders on transfer of insurance contributions, it is important to specify dvadtsatiletnej code of budget classification (KBK) for proper crediting of the payment.