You will need
  • Data payroll, workforce data.
Instruction
1
For the calculation of insurance premiums, you must check the payroll for each employee. Next, see which employees older than 1967. They bear only the insurance part of the insurance contributions to the Pension Fund and is in this year of 26%.Also charged insurance contributions in FFOMS and TFOMS. They are awarded in the amount of 3.1% in the mandatory medical insurance Fund and 2% in TFOMS of all charges.
2
Employees belonging to the group in 1967 and younger, are charged fees at different rates.
On the insurance part of the insurance contributions to the Pension Fund accounts for 20%. The savings part of the insurance contributions to the Pension Fund are charged 6%.
In FFOMS - 3,1%, and in TFOMS – 2%.
3
For example, an employee born in 1970, wages in the amount of 10 000 rubles. Then insurance premiums should be paid in the following amounts.
To the Pension Fund for the insurance portion of 20% = 2000 rubles.
To the Pension Fund on accumulative part 6% = 600 rubles.
In TFOMS 2% = 200 rubles.
In FFOMS 3,15 = 310 rubles.
If the employee 1960, the accrual will be as follows:
The Pension Fund for the insurance part of the 26% = 2600 rubles.
In TFOMS 2% = 200 rubles.
In FFOMS 3,15 = 310 rubles.
4
Insurance contributions for health insurance shall be paid to the account of the pension Fund. The only other CSC.
It should be noted that the amount of insurance premiums change every year. To avoid mistakes, be sure to get to know them in the Pension Fund.To calculate insurance premiums and to pay they should be each month until the 15th of last month.
Each quarter shall report on assessed and paid insurance contributions to the Pension Fund in the form of RSV-1. Report for rent in 2 copies.