Types and characteristics of the contributions to the funds
Monthly accounting must accrue and remit the premiums for each employee to the pension Fund. In addition to the Pension, it is necessary to make deductions in FFOMS and the FSS.
The meaning of mandatory payments is as follows: the employer makes payments and when it reaches the insured event funds make payments. For example, when sick leave the social insurance Fund pays the benefit for temporary incapacity, a pension Fund - a pension upon reaching the statutory age.
It is important to note that all pension and other deductions the employer at his own expense and deduct them from the employee's salary he can't. The employee shall pay only the personal income tax (13%).
To make statutory deductions should all employers irrespective of their form of ownership (IE, OAO, OOO or ZAO), as well as physical persons which use wage labor. In this case, the employee may work under an employment contract (work records), and civil law. The obligation to make contributions, the employer is maintained.
Pension contributions are divided into two groups - the savings and insurance part. In 2014, payments to the funded part are not made, all the money goes to the insurance part.
Contributions to the pension Fund: the procedure for calculation
The premiums charged by the accounting Department as follows: all payments made to the employee (salary, bonus and other) are multiplied by the insurance rate in percent. This formula is the same for all companies and does not depend on the tax regime (GTS, UTII or STS). They only affect your insurance rate.
In General, the accounting Department every month for 22% of the employee's salary to the FIU. When the salary of the higher level of 624 thousand rubles, the rate is 10%. For example, the salary of 20 thousand rubles accounting monthly charges 4.4 thousand.
For some companies provide preferential rates of insurance premiums. For example, for the it industry, it is 8%, construction - 20%. And employers in respect of income of the people engaged in heavy work, on the contrary, shall be assessed at higher rate +6%.
The order of payment of contributions to the pension Fund
To make all the statutory payments the employer is required before the 15th of the month following the reporting month. For example, the salary for September to 15 October. Payment of all insurance premiums shall be paid to BCC 392 1 02 02010 06 1000 160 single payment order.
All contributions paid by the employers quarterly report to the FIU. All the calculations of accounting, you must submit no later than 15 may, August, November and February.