You will need
- - payment order for the payment of the tax.
Initially, you must calculate the amount of contributions, which is subject to payment. If we are talking about the pension contributions for employees, then you need the amount of salaries and other remunerations employed under an employment contract, multiplied by the rate on insurance premiums. In the General case, it is 22% of the employee's income, but for some tax benefits. We are talking about payroll. Ie even if the employee receives a salary for August in September, to pay insurance premiums from the amounts accrued for August. In a similar way are calculated and the premiums that you must pay for contractors that provide services or perform work under civil law contracts.
If the employee's salary during the year will exceed 624 thousand rubles, the insurance contributions are calculated at 10% from the received income. It is necessary to specify the maximum amount of wages for the calculation of insurance premiums for the current year, since it is reviewed annually.
Next, fill in the payment order for the payment of the tax. Under the new rules the insurance contributions to the pension Fund shall be paid as a single payment without separation of the insurance and funded part of the pension. FIU must now itself be divided means into two parts those who decide to keep the cumulative component. Although in 2014, all pension payments will go to the insurance part. KBK to the payment of tax for employees in 2014, a single - 392 1 02 02010 06 1000 160. Also for filling of the payment order it is necessary to clarify details of the regional office upfr (you can find them on the official website of the FIU or directly from the Department). You will need to specify the registration number of the employer, which is issued at registration, as well as company data or IP - force.
The order of payment of pension contributions for individual entrepreneurs is different from that found in respect of the employees. They are paid during the year in a fixed amount (in 2014, it is R. 20728) + 1% of revenues over 300 thousand rubles, the Fee for the excess profits of the established amount must be carried out before April 1 following the current year. Its size cannot exceed 142 027 thousand. KBK for the payment of fixed contributions to UI 392 1 02 02140 06 1000 160.
To pay tax in any branch of the savings Bank, either by providing a printed payment order to the Bank where you have opened an account. The most convenient way to pay taxes remotely via the Internet Bank. For employees you need to pay monthly - by the 15th of the following month salary. For late will accrue penalties and interest. For IP, you can make payments on a quarterly basis by dividing fixed contributions into 4 parts, or once a year. There are no sanctions in this case are not provided.
SP is better to make contributions to the pension Fund on a quarterly basis, then he will have the opportunity to take them into account in expenses or decrease in their taxes with the transfer of advance payments. Otherwise, it may result in overpayment of taxes.
Payment of insurance premiums to the end of the month simplifies the reporting to the FIU, even though by law the contributions must be made before the 15th of the following month.