Mandatory insurance contributions include payments into the Pension Fund of the Russian Federation and in funds of social and obligatory medical insurance. The contributions are calculated in percent of the total payroll of the organization and listed to the relevant authorities on a monthly basis, not later than the 15th day (when listing salary). Mandatory insurance contributions should pay the enterprises, physical and legal persons engaged in business and having employees. Managers may be required to pay not only for subordinates but also for yourself. Details for payment can be found in the local or regional unit of the respective Fund and on their official websites. It is important not to make mistakes when specifying dvadtsatogo code of budget classification (KBK) of payment orders during the transfer of insurance contributions.
Contributions to the Pension Fund are in the form of insurance and funded parts. The current size of contributions to organizations in accordance with the primary (core) and simplified (STS) tax systems amounts to 22% of payroll. Farmers to the Pension Fund of 16%. Persons conducting business activities, regardless of the tax system are obliged to pay a contribution of 26%.
Insurance contribution to the Fund of obligatory medical insurance for organizations in the USN, DOS and SP is 5.1%, for farmers and 2.3%. Please note the information contained in the Federal law N 212-FZ: article 58 of the insurers listed on USN, who are exempt from contributions to the HIF. Rates of payment in the FSS follows: 2.9% for enterprises on a regular, 1,9% - on UAT. Contributions for insurance against accidents at production enterprises are required to pay all categories of policyholders.