You will need
- calculator and knowing how much the salary of a specific employee
Instruction
1
Determine the salary of a particular employee and associate it with the table of rates of premium for compulsory pension insurance. This table can be found in the law "On mandatory pension insurance in Russia". Rate of pension payments will depend on the age of the individual, type of organization in which he works, from his annual salary and pension contributions (insurance and funded part).
2
Count the insurance and funded part of pension contributions. For example, employee "X" Ivanov A.V. 1969 gets paid with a salary of 9,000 rubles. Then his annual salary is:
000 9 * 12 = 108 000.
According to the table of rates of contributions the employer must contribute to the financing of the insurance part of labor pension, unified social tax of 8%.
108 000 * 8% = 8 640 rubles a year, or 720 rubles per month.
According to the table of rates of contributions the employer pays for financing the funded part of pension Ivanova A. V., contributions of 6%.
108 000 * 6% = 6 480 rubles per year, or 570 rubles per month.
Thus, from the employer as a percentage of salary to the pension Fund received contributions for Ivanov A. V. in the amount
720 + 570 = 1 290 rubles.
000 9 * 12 = 108 000.
According to the table of rates of contributions the employer must contribute to the financing of the insurance part of labor pension, unified social tax of 8%.
108 000 * 8% = 8 640 rubles a year, or 720 rubles per month.
According to the table of rates of contributions the employer pays for financing the funded part of pension Ivanova A. V., contributions of 6%.
108 000 * 6% = 6 480 rubles per year, or 570 rubles per month.
Thus, from the employer as a percentage of salary to the pension Fund received contributions for Ivanov A. V. in the amount
720 + 570 = 1 290 rubles.
3
Calculate the pension contributionsthat you make for special programs investment PFR in NPF or a management company. These payments are made in lump sum or in the form of voluntary investment. A vivid example of such a program "1000 on 1000" when a private person donates to the FIU 1 000 rubles per month, and by the end of the year the government will double the amount of deductions.
4
Fold the amount of mandatory and voluntary pension contributions. The final sum will be the annual rate of pension contributions of each specific individual.
Note
The employee has the right independently to choose the pension Fund – whether it is a state institution, pension Fund or a management company, and to deduct there mandatory and voluntary pension contributions.