212 fz from 24. Recent amendments to the Law "On Insurance Contributions"

1. This Federal Law governs relations connected with the calculation and payment (transfer) of insurance contributions to the Pension Fund of the Russian Federation for compulsory pension insurance, the Social Insurance Fund of the Russian Federation for compulsory social insurance in case of temporary disability and in connection with motherhood, the Federal Fund for compulsory medical insurance for compulsory health insurance (hereinafter also referred to as insurance premiums), as well as relations arising in the process of exercising control over the calculation and payment (transfer) of insurance premiums and bringing to responsibility for violation of the legislation of the Russian Federation on insurance premiums.

2. This Federal Law does not apply to legal relations associated with the calculation and payment (transfer) of insurance premiums for compulsory social insurance against industrial accidents and occupational diseases, as well as legal relations associated with the payment of insurance premiums for compulsory medical insurance of the non-working population , which are regulated by federal laws on the relevant specific types of compulsory social insurance.

3. Features of payment of insurance premiums for each type of compulsory social insurance are established by federal laws on specific types of compulsory social insurance.

4. In cases where an international treaty of the Russian Federation establishes other rules than those provided for by this Federal Law, the rules of the international treaty of the Russian Federation shall apply.

1) organizations - legal entities formed in accordance with the Russian Federation (hereinafter referred to as Russian organizations), as well as foreign legal entities, companies and other corporate entities with civil legal capacity, established in accordance with the legislation of foreign states, international organizations, branches and representative offices said foreign persons and international organizations established on the territory of the Russian Federation;

3) individual entrepreneurs - individuals registered in the established and carrying out entrepreneurial activities without forming a legal entity, heads of peasant (farm) enterprises. Individuals engaged in entrepreneurial activities without forming a legal entity, but not registered as individual entrepreneurs in violation of the requirements of the Russian Federation, in the performance of the duties assigned to them by this Federal Law, are not entitled to refer to the fact that they are not individual entrepreneurs;

4) a separate subdivision of an organization - any subdivision territorially separated from it, at the location of which stationary workplaces are equipped for a period of more than one month;

6) accounts (account) - settlement (current) and other accounts in banks opened on the basis of a bank account agreement, to which funds of organizations and individual entrepreneurs, notaries engaged in private practice, lawyers who have established law offices can be credited and from which can be spent , and individuals not recognized as individual entrepreneurs;

8) accounts of the Federal Treasury - accounts opened to the territorial bodies of the Federal Treasury, intended for accounting for receipts and their distribution between the budgets of the budgetary system of the Russian Federation in accordance with the Russian Federation;

11) place of residence of an individual - the address (name of a subject of the Russian Federation, district, city, other settlement, street, house number, apartment), at which an individual is registered at the place of residence in the manner established by the legislation of the Russian Federation;

1. Control over the correctness of the calculation, completeness and timeliness of payment (transfer) of insurance premiums to state off-budget funds (hereinafter referred to as control over the payment of insurance premiums) is carried out by the Pension Fund of the Russian Federation and its territorial bodies in respect of insurance premiums for compulsory pension insurance paid to the Pension Fund. fund of the Russian Federation, and insurance premiums for compulsory health insurance paid to the Federal Compulsory Medical Insurance Fund, and the Social Insurance Fund of the Russian Federation and its territorial bodies in respect of insurance premiums for compulsory social insurance in case of temporary disability and in connection with motherhood, paid in The Social Insurance Fund of the Russian Federation (hereinafter - the bodies of control over the payment of insurance premiums).

2. The Social Insurance Fund of the Russian Federation and its territorial bodies also exercise control over the correctness of the payment of compulsory insurance coverage for compulsory social insurance in case of temporary disability and in connection with motherhood in accordance with N 255-FZ of December 29, 2006 "On Compulsory Social Insurance in case of temporary disability and in connection with motherhood" (hereinafter referred to as the Federal Law "On compulsory social insurance in case of temporary disability and in connection with motherhood").

3. The Pension Fund of the Russian Federation and its territorial bodies exchange the necessary information, respectively, with the Federal Compulsory Medical Insurance Fund and the territorial compulsory medical insurance funds in electronic form in the manner determined by agreements on information exchange.

1. The terms established by this Federal Law are determined by a calendar date, an indication of an event that must inevitably occur, or an action that must be committed, or a period that is calculated in years, quarters, months or days.

3. A term calculated in years shall expire on the respective month and day of the last year of the term. In this case, a year (except for a calendar year) is any period consisting of 12 consecutive months.

Article 58

edition for 2016.

1. During the transitional period, reduced rates of insurance premiums are applied in clause 1 of part 1 of Article 5 of this Federal Law:

1) for agricultural producers that meet the criteria specified in Article 346.2 of the Tax Code of the Russian Federation, for organizations of folk art crafts and family (tribal) communities of indigenous peoples of the North, Siberia and the Far East of the Russian Federation, engaged in traditional economic sectors. Information on the compliance and non-compliance of agricultural producers with the criteria specified in Article 346.2 of the Tax Code of the Russian Federation, the tax authorities provide to the authorities for monitoring the payment of insurance premiums in electronic form in the manner determined by the agreement on information exchange concluded between the federal executive body responsible for control and supervision over compliance with the legislation of the Russian Federation on taxes and fees, and the Pension Fund of the Russian Federation, as well as an information exchange agreement concluded between the federal executive body exercising the functions of control and supervision over compliance with the legislation of the Russian Federation on taxes and fees, and the Social Insurance Fund of the Russian Federation;

2) for organizations and individual entrepreneurs applying the unified agricultural tax;

3) for payers of insurance premiums making payments and other remuneration to individuals who are disabled persons of group I, II or III - in relation to the specified payments and remuneration, for public organizations of the disabled, for organizations whose authorized capital consists entirely of contributions from public organizations of the disabled and in which the average number of disabled people is at least 50 percent, and the share of wages of disabled people in the wage fund is at least 25 percent, for institutions created to achieve educational, cultural, health-improving, physical culture and sports, scientific, informational and other social purposes, as well as to provide legal and other assistance to disabled people, disabled children and their parents (other legal representatives), the sole owners of whose property are public organizations of disabled people, with the exception of payers of insurance premiums involved in the production and (or) sale of excisable goods ares, mineral raw materials, other minerals, as well as other goods in accordance with the list approved by the Government of the Russian Federation on the proposal of all-Russian public organizations of the disabled;

4) for business companies and business partnerships, whose activities consist in the practical application (implementation) of the results of intellectual activity (programs for electronic computers, databases, inventions, utility models, industrial designs, selection achievements, topologies of integrated circuits, production secrets (know -how), the exclusive rights to which belong to the founders (participants) (including jointly with other persons) of such economic companies, participants in such economic partnerships - budgetary scientific institutions and autonomous scientific institutions or educational organizations of higher education that are budgetary institutions, autonomous institutions The register of registration of notifications on the establishment of business companies and business partnerships is maintained by the federal executive body authorized by the Government of the Russian Federation and transferred to the body controlling the payment of insurance premiums no later than the 1st the day of the month following the reporting period, in the manner determined by the Government of the Russian Federation;

5) for organizations and individual entrepreneurs that have concluded agreements with the management bodies of special economic zones on the implementation of technical and innovative activities and making payments to individuals working in a technical and innovative special economic zone or industrial and industrial special economic zone, for organizations and individual entrepreneurs, those who have entered into agreements on the implementation of tourist and recreational activities and making payments to individuals working in tourist and recreational special economic zones, united by the decision of the Government of the Russian Federation into a cluster;

6) for organizations operating in the field of information technology (with the exception of organizations that have concluded agreements with the management bodies of special economic zones on the implementation of technical and innovative activities and making payments to individuals working in a technical and innovative special economic zone or industrial and production special economic zone), which are recognized as Russian organizations that develop and implement their computer programs, databases on a tangible medium or in electronic form via communication channels, regardless of the type of contract and (or) providing services (performing work) for the development, adaptation, modification computer programs, databases (software and information products of computer technology), installation, testing and maintenance of computer programs, databases;

7) for payers of insurance premiums - Russian organizations and individual entrepreneurs engaged in the production, publication (broadcasting) and (or) publication of mass media (with the exception of mass media specializing in messages and materials of an advertising and (or) erotic nature ), including in electronic form, the main type of economic activity of which is:

a) activities in the field of organization of recreation and entertainment, culture and sports - in terms of activities in the field of radio broadcasting and television broadcasting or the activities of news agencies;
b) publishing and printing activities, replication of recorded media - in terms of publishing newspapers or magazines and periodical publications, including interactive publications;

8) for organizations and individual entrepreneurs applying the simplified taxation system, whose main type of economic activity (classified in accordance with the All-Russian Classification of Economic Activities) is:

a) food production;
b) production of mineral waters and other soft drinks;
c) textile and clothing production;
d) production of leather, leather goods and footwear;
e) wood processing and production of wood products;
f) chemical production;
g) production of rubber and plastic products;
h) production of other non-metallic mineral products;
i) production of finished metal products;
j) production of machinery and equipment;
k) production of electrical, electronic and optical equipment;
l) production of vehicles and equipment;
m) production of furniture;
n) production of sporting goods;
o) production of games and toys;
p) research and development;
c) education;
r) health care and provision of social services;
s) activities of sports facilities;
t) other activities in the field of sports;
u) processing of secondary raw materials;
v) construction;
w) maintenance and repair of motor vehicles;
x) disposal of sewage, waste and similar activities;
w) transport and communications;
j) provision of personal services;
z) production of cellulose, wood pulp, paper, cardboard and products thereof;
j) production of musical instruments;
z) production of various products not included in other groups;
z.1) repair of household and personal items;
z.2) real estate management;
z.3) activities related to the production, distribution and screening of films;
z.4) activities of libraries, archives, club-type institutions (except for the activities of clubs);
z.5) activities of museums and protection of historical sites and buildings;
z.6) activities of botanical gardens, zoos and reserves;
z.7) activities related to the use of computer technology and information technology, with the exception of organizations and individual entrepreneurs specified in paragraphs 5 and 6 of this part;
z.8) retail trade in pharmaceutical and medical products, orthopedic products;
z.9) production of bent steel profiles;
z.10) production of steel wire;

9) for payers of insurance premiums making payments and other remuneration to crew members of ships registered in the Russian International Register of Ships, with the exception of ships used for storage and transshipment of oil, oil products in the seaports of the Russian Federation, for the performance of labor duties of a ship crew member, - in relation to the specified payments and remuneration; (Clause 9 as amended by Federal Law No. 213-FZ of July 13, 2015)

10) for payers of insurance premiums paying a single tax on imputed income for certain types of activities - pharmacy organizations and individual entrepreneurs licensed for pharmaceutical activities - in relation to payments and remuneration made to individuals who, in accordance with Federal Law dated 21 November 2011 N 323-FZ "On the basics of protecting the health of citizens in the Russian Federation" have the right to engage in pharmaceutical activities or are admitted to its implementation; (Clause 10 as amended by Federal Law No. 188-FZ of June 28, 2014)

11) for non-profit organizations (with the exception of state (municipal) institutions) registered in accordance with the procedure established by the legislation of the Russian Federation, applying the simplified taxation system and carrying out, in accordance with the constituent documents, activities in the field of social services for citizens, scientific research and development, education, healthcare, culture and art (activities of theaters, libraries, museums and archives) and mass sports (except for professional sports), taking into account the specifics established by parts 5.1 - 5.3 of this article; (Clause 11 was introduced by Federal Law No. 379-FZ of December 3, 2011; as amended by Federal Law No. 358-FZ of November 28, 2015)

12) for charitable organizations registered in accordance with the procedure established by the legislation of the Russian Federation and applying the simplified taxation system;

13) for organizations providing engineering services, with the exception of organizations that have concluded agreements with the management bodies of special economic zones on the implementation of technical and innovative activities. Engineering services include engineering and consulting services for the preparation of the production process and sale of products (works, services), preparation for the construction and operation of industrial, infrastructure, agricultural and other facilities, pre-project and design services (preparation of feasibility studies, design development and other similar services);

14) for individual entrepreneurs applying the patent system of taxation, with the exception of individual entrepreneurs engaged in the types of entrepreneurial activities specified in subparagraphs 19, 45 - 47 of paragraph 2 of Article 346.43 of the Tax Code of the Russian Federation.

1.1. The corresponding type of economic activity, provided for in clause 7 of part 1 of this article, is recognized as the main type of economic activity, provided that the share of income for the reporting (calculation) period from the sale of goods (works, services) and property rights for this type of activity, including income from the provision of services for the sale of advertising space (time) in the mass media of its own production, as well as from receipts of funds in the form of subsidies and (or) budget allocations within the framework of targeted financing received from the federal budget, the budgets of the constituent entities of the Russian Federation, local budgets to ensure production and distribution of mass media, constitutes the largest share in the total income for the specified period. The amount of income is determined according to tax records in accordance with Article 248 or Article 346.15 of the Tax Code of the Russian Federation. Control over compliance with the requirements established by this part is carried out, among other things, on the basis of reports provided by organizations and individual entrepreneurs engaged in the production, publication (broadcasting) and (or) publication of mass media (with the exception of mass media specializing in messages and materials of an advertising and (or) erotic nature), including in electronic form, in accordance with Article 15 of this Federal Law.

1.2. The procedure for confirming the powers of Russian organizations and individual entrepreneurs specified in clause 7 of part 1 of this article to produce, publish (broadcast) and (or) publish mass media (with the exception of mass media specializing in messages and materials of advertising and (or) of an erotic nature), as well as the maintenance by the federal executive body authorized by the Government of the Russian Federation of the register of these organizations and individual entrepreneurs and its transfer to the bodies of control over the payment of insurance premiums is determined by the Government of the Russian Federation. The specified register is transferred to the bodies controlling the payment of insurance premiums no later than the 1st day of the month following the reporting period. Russian organizations or individual entrepreneurs referred to in Clause 7 of Part 1 of this Article acquire the right to apply the rates of insurance premiums established by Part 3.1 of this Article from the month of their inclusion in the said register.

1.3. If, following the results of the reporting (calculation) period, the type of economic activity of the Russian organization or individual entrepreneur specified in paragraph 7 of part 1 of this article does not correspond to the declared type of economic activity, or if this organization or individual entrepreneur is excluded from the register of organizations and individual entrepreneurs, specified in part 1.2 of this article, such an organization or such an individual entrepreneur is deprived of the right to apply the insurance premium rates established by part 3.1 of this article from the beginning of the period in which such a discrepancy was made or there was an exception from this register, and the amount of insurance premiums is subject to recovery and payment to the budgets state off-budget funds in the prescribed manner.

1.4. The relevant type of economic activity, provided for in clause 8 of part 1 of this article, is recognized as the main type of economic activity, provided that the share of income from the sale of products and (or) services rendered for this type of activity is at least 70 percent of the total income. The amount of income is determined in accordance with Article 346.15 of the Tax Code of the Russian Federation. Confirmation of the main type of economic activity of an organization or an individual entrepreneur specified in clause 8 of part 1 of this article is carried out in the manner established by the federal executive body in charge of developing state policy and legal regulation in the field of social insurance. If, following the results of the reporting (calculation) period, the main type of economic activity of the organization or individual entrepreneur specified in clause 8 of part 1 of this article does not correspond to the declared main type of economic activity, such an organization or such individual entrepreneur shall be deprived of the right to apply the provisions of parts 3.2 and (or) 3.4 of this article, the rates of insurance premiums from the beginning of the reporting (calculation) period in which such a discrepancy was made, and the amount of insurance premiums is subject to recovery and payment to the budgets of state non-budgetary funds in the prescribed manner.

1.5. Information on cases of non-compliance of the activities of a non-profit organization (including a charitable organization) with the goals provided for by its constituent documents, identified as a result of control carried out by the federal executive body responsible for the development and implementation of state policy and legal regulation in the field of registration of non-profit organizations in accordance with Article 32 of the Federal Law of January 12, 1996 N 7-FZ "On Non-Commercial Organizations", is provided to the authorities for monitoring the payment of insurance premiums in electronic form in the manner determined by the information exchange agreement.

2. During 2012 - 2014 paragraphs 1 - 3 of part 1

3. During 2012 - 2019 years for payers of insurance premiums specified in paragraphs 4 - 6 of part 1 of this article, the following rates of insurance premiums apply:

3.1. During 2011 - 2014 for payers of insurance premiums specified in paragraph 7 of part 1 of this article, the following rates of insurance premiums apply:

3.2. During 2011 for payers of insurance premiums specified in point 8 of part 1 of this article, the following rates of insurance premiums apply:

3.3. During 2012 - 2027 years for payers of insurance premiums specified in point 9 of part 1 of this article, the following rates of insurance premiums apply:

3.4. During 2012 - 2018 for payers of insurance premiums specified in paragraphs 8, 10 - 12, 14 of part 1 of this article, the following rates of insurance premiums apply:

3.5. During 2012 - 2013 for payers of insurance premiums specified in point 13 of part 1 of this article, the following rates of insurance premiums apply:

4. The payers of insurance premiums referred to in paragraph 4 of paragraph 1 of this article shall apply the rates of insurance contributions provided for in paragraph 3 of this article, provided that they fulfill the following conditions:

2) application of the simplified taxation system.

5. The payers of insurance premiums specified in Clause 6 of Part 1 of this Article apply the rates of insurance premiums provided for by Part 3 of this Article, provided they fulfill the conditions established by Parts 2.1 and 2.2 of Article 57 of this Federal Law. Control over compliance with the requirements established by Clause 2 of Part 2.1 and Clause 2 of Part 2.2 of Article 57 of this Federal Law is carried out, among other things, on the basis of reports provided by organizations operating in the field of information technology in accordance with Article 15 of this Federal Law. If, following the results of the reporting (billing) period, in relation to the specified reporting (billing) period, the organization does not fulfill at least one condition established by Parts 2.1 or 2.2 of Article 57 of this Federal Law, as well as in the event of deprivation of its state accreditation, such an organization is deprived of the right apply the rates of insurance premiums provided for by part 3 of this article from the beginning of the period in which such a discrepancy was made and (or) state accreditation was cancelled.

5.1. Payers of insurance premiums specified in Clause 11 of Part 1 of this Article apply the rates of insurance premiums provided for in Part 3.4 of this Article, provided that, following the results of the year preceding the year of the transition of the organization to the payment of insurance premiums at the rates of insurance premiums provided for in Part 3.4 of this Article, no less than 70 percent of the amount of all income of the organization for the specified period is in the aggregate the following types of income:

1) income in the form of targeted revenues for the maintenance of non-profit organizations and their statutory activities in accordance with clause 11 of part 1 of this article, determined in accordance with clause 2 of article 251 of the Tax Code of the Russian Federation (hereinafter referred to as targeted revenues);
2) income in the form of grants received for carrying out activities in accordance with paragraph 11 of part 1 of this article and determined in accordance with subparagraph 14 of paragraph 1 of Article 251 of the Tax Code of the Russian Federation (hereinafter referred to as grants);
3) income from the implementation of the types of economic activities specified in subparagraphs r - f, z.4 - z.6 of paragraph 8 of part 1 of this article.

5.2. The amount of income is determined by the payers specified in clause 11 of part 1 of this article, according to the tax records of the organization in accordance with article 346.15 of the Tax Code of the Russian Federation, taking into account the requirements of part 5.1 of this article. Control over compliance with the conditions established by paragraph 11 of part 1 and part 5.1 of this article is carried out, among other things, on the basis of reports submitted by non-profit organizations in accordance with article 15 of this Federal Law.

5.3. If, following the results of the billing period for the said billing period, the organization does not fulfill the conditions established by paragraph 11 of part 1 and part 5.1 of this article, such an organization is deprived of the right to apply the insurance premium rates provided for in part 3.4 of this article, from the beginning of the period in which non-compliance with the conditions specified in this part. When determining the amount of the organization's income to verify compliance with the fulfillment of the conditions established by part 5.1 of this article, special-purpose receipts and grants received and not used by the organization based on the results of previous billing periods are taken into account.

5.4. The payers of insurance premiums referred to in Clause 13 of Part 1 of this Article shall apply the rates of insurance premiums provided for in Part 3.5 of this Article, provided that they fulfill the following conditions:

2) the average number of employees, determined in the manner established by the federal executive body authorized in the field of statistics, for nine months of the year preceding the year of the organization's transition to the payment of insurance premiums at the rates of insurance premiums provided for in Part 3.5 of this article, is at least 100 people ;
3) the organization has received a positive opinion from the expert council on technology-innovative special economic zones established in accordance with Federal Law No. 116-FZ of July 22, 2005 "On Special Economic Zones in the Russian Federation". Information on whether the organization providing engineering services has a positive opinion of the expert council on technical and innovative special economic zones, created in accordance with the Federal Law of July 22, 2005 N 116-FZ "On Special Economic Zones in the Russian Federation", is provided to the authorities control over the payment of insurance premiums by the federal executive body responsible for the development of state policy and legal regulation in the field of the creation and operation of special economic zones on the territory of the Russian Federation, in electronic form in the manner determined by the agreement on information exchange. The specified information is transferred to the bodies controlling the payment of insurance premiums no later than the 1st day of the month following the reporting period.

5.5. The amount of income is determined by the payers specified in clause 13 of part 1 of this article, according to the tax records of the organization in accordance with article 248 of the Tax Code of the Russian Federation.

5.6. In the event that following the results of the reporting (calculation) period in relation to the specified reporting (calculation) period, the organization does not fulfill at least one condition established by part 5.4 of this article, such an organization is deprived of the right to apply the insurance premium rates provided for by part 3.5 of this article from the beginning the period in which the non-compliance with the established conditions was revealed.

5.7. The list of documents submitted to the expert council for technology-innovative special economic zones in order to obtain an opinion confirming that the organization provides engineering services in the field of high technologies is approved by the federal executive body responsible for developing state policy and legal regulation in the field of creation and functioning of special economic zones on the territory of the Russian Federation.

5.8. Control over compliance with the requirements established by clauses 1 and 2 of part 5.4 of this article is carried out, among other things, on the basis of reports submitted by organizations providing engineering services in accordance with article 15 of this Federal Law.

6. In 2011 - 2027, shortfalls in budget revenues of state off-budget funds in connection with the establishment of reduced rates of insurance premiums for payers of insurance premiums specified in Part 1 of this Article are compensated by interbudgetary transfers from the federal budget provided to the budgets of the Pension Fund of the Russian Federation, the Social Fund insurance of the Russian Federation, the Federal Compulsory Medical Insurance Fund. The amount of said compensation is determined as the difference between the amount of insurance premiums that these payers of insurance premiums could pay in accordance with the tariffs established by Part 2 of Article 12 of this Federal Law and the amount of insurance premiums payable by them in accordance with Parts 2, 3, 3.1 - 3.5 of this article, and is established for the next financial year by the federal law on the federal budget for the next financial year and planning period.

4) for business entities established after August 13, 2009 by budgetary scientific institutions in accordance with the Federal Law of August 23, 1996 N 127-FZ "On Science and State Scientific and Technical Policy" and educational institutions of higher professional education in accordance with the Federal Law of 22 August 1996 N 125-FZ "On higher and postgraduate professional education". The register of accounting for notifications of the establishment of business companies is maintained by the federal executive body authorized by the Government of the Russian Federation and transferred to the body controlling the payment of insurance premiums no later than the 1st day of the month following the reporting period, in the manner determined by the Government of the Russian Federation;

From September 1, 2013 item 4 is introduced in the new wording (Clause 4 as amended by Federal Law No. 185-FZ of July 2, 2013):

1.3. If, following the results of the reporting (calculation) period, the type of economic activity of the Russian organization or individual entrepreneur specified in paragraph 7 of part 1 of this article does not correspond to the declared type of economic activity, or if this organization or individual entrepreneur is excluded from the register of organizations and individual entrepreneurs, specified in part 1.2 of this article, such an organization or such an individual entrepreneur is deprived of the right to apply the insurance premium rates established by part 3.1 of this article from the beginning of the period in which such a discrepancy was made or there was an exception from this register, and the amount of insurance premiums is subject to recovery and payment to the budgets state off-budget funds in the prescribed manner

1.4. The relevant type of economic activity, provided for in clause 8 of part 1 of this article, is recognized as the main type of economic activity, provided that the share of income from the sale of products and (or) services rendered for this type of activity is at least 70 percent of the total income. The amount of income is determined in accordance with Article 346.15 of the Tax Code of the Russian Federation. Confirmation of the main type of economic activity of an organization or an individual entrepreneur specified in clause 8 of part 1 of this article is carried out in the manner established by the federal executive body in charge of developing state policy and legal regulation in the field of social insurance. If, following the results of the reporting (calculation) period, the main type of economic activity of the organization or individual entrepreneur specified in clause 8 of part 1 of this article does not correspond to the declared main type of economic activity, such an organization or such individual entrepreneur shall be deprived of the right to apply the provisions of parts 3.2 and (or) 3.4 of this article, the rates of insurance premiums from the beginning of the reporting (calculation) period in which such a discrepancy was made, and the amount of insurance premiums is subject to recovery and payment to the budgets of state non-budgetary funds in the prescribed manner

1.5. Information on cases of non-compliance of the activities of a non-profit organization (including a charitable organization) with the goals provided for by its constituent documents, identified as a result of control carried out by the federal executive body responsible for the development and implementation of state policy and legal regulation in the field of registration of non-profit organizations in accordance with Article 32 of the Federal Law of January 12, 1996 N 7-FZ "On Non-Commercial Organizations", is provided to the authorities for monitoring the payment of insurance premiums in electronic form in the manner determined by the information exchange agreement (with changes effective January 1, 2012).

2. During 2012-2014, the following rates of insurance premiums are applied to the payers of insurance premiums specified in paragraphs of this article

3. During 2012-2019, the following rates of insurance premiums are applied to the payers of insurance premiums specified in paragraph 1 of this article (with changes effective January 1, 2012):

3.1. During 2011 - 2014, the following rates of insurance premiums are applied to payers of insurance premiums specified in this Article (with changes effective January 1, 2011):

3.2. During 2011, for the payers of insurance premiums specified in this article, the following rates of insurance premiums apply (with changes effective January 1, 2012):

Federal Law No. 212 regulated the procedure for paying insurance premiums to the Pension Fund and social and medical insurance funds. Federal Law 212 became invalid from January 1, 2017. From that moment on, the procedure for compulsory insurance is regulated by Chapter 34 of the Tax Code of the Russian Federation. However, certain provisions of Federal Law 212 are still relevant until the relevant amendments are made to the Tax Code.

Federal Law 212 was adopted in 2009. Its main purpose was to ensure the procedure for depositing funds for social insurance. Structurally, the law is divided into the following chapters:

• general provisions and concepts used in the document;
• procedure for paying insurance premiums;
• the procedure for ensuring the fulfillment of payment obligations;
• rights and obligations of payers;
• control over the payment of the required amounts;
• violations in payment and liability;
• procedure for appealing against acts of regulatory bodies.

On July 3, 2016, a law was issued, according to which the main provisions were transferred to the Tax Code in the form of Chapter 34. However, to regulate the payment of insurance premiums and determine debts until 2017, those norms of the law that were relevant at the required time are applied.

The last changes were made in December 2016, after the decision to abolish the law was made. This moment confirms that despite the abolition, the wording of the law continues to be relevant.

Recent amendments to the Law "On Insurance Contributions"

The latest changes in Federal Law 212 are aimed at bringing the wording up to date. For clarity, the amendments to individual articles should be considered.

Article 7 of Federal Law 212 regulates the objects of taxation of insurance premiums. The latest amendments were introduced in 2015, defining an additional list of relevant objects.

Article 8 of Law 212 indicates the basis for calculating insurance premiums. The last changes to the wording of certain provisions were made in 2014.

Article 9 of Federal Law 212 regulates the amounts that are not subject to insurance premiums. The last changes were made in November 2016 and changed the edition of individual parts.

Article 11 The Law on Insurance Contributions determines the dates for making payments and other benefits. No changes have been made since the publication of Federal Law 212.

Article 14 of the Federal Law 212 regulates the amount of deductions. The last amendments were made in 2014. They touched the editorial of individual parts.

Article 15 Federal Law 212 on the procedure for calculating the latest changes were made in 2015. The wording about separate subdivisions of a legal entity has been edited.

Article 19 of the Federal Law 212 prescribes the procedure for collecting arrears on insurance premiums. A number of changes were introduced in 2013 - the article was supplemented with several parts. However, the last amendments were made in 2014 to the revision of one of the documents.

Article 44 The Law on Insurance Contributions became invalid from January 1, 2015. The abolition is based on the decision of the Constitutional Court of the Russian Federation, which recognized this provision as inconsistent with the fundamental law of the country.

Article 58 Federal Law 212 prescribes a list of categories of payers eligible for reduced rates for insurance premiums. The last amendments to this regulation were introduced in 2015. They touched upon the wording of one of the parts.

Separately, in the latest amendments, one should consider the recognition of the Law on Insurance Contributions as obsolete and the introduction in its place 34 chapters of the Tax Code of the Russian Federation. It was introduced on July 3, 2016, and entered into force on January 1, 2017. Its provisions determine the payers of insurance premiums, the features of payment and collection, tariffs and other organizational aspects.

In the future, it is expected that the new legal regulation of insurance premiums will be actively developed. Not only current legislation will be taken into account, but also Federal Law 212, which has become invalid, is taken as the basis for regulating the system of deductions.

Download

Download Federal Law 212 FZ “On Insurance Contributions to the Pension Fund of the Russian Federation” you can follow the next one. The text of the statute will be useful for studying changes in legislation.

For up-to-date information on social security contributions, please refer to Chapter 34 of the Tax Code of the Russian Federation. You can download it. The procedure, which has been in force since the beginning of 2017, is governed by its provisions.

RUSSIAN FEDERATION

THE FEDERAL LAW

ABOUT INSURANCE CONTRIBUTIONS TO THE PENSION FUND

OF THE RUSSIAN FEDERATION, SOCIAL INSURANCE FUND

OF THE RUSSIAN FEDERATION, FEDERAL FUND OF OBLIGATORY

HEALTH INSURANCE AND TERRITORIAL FUNDS

MANDATORY HEALTH INSURANCE

State Duma

Federation Council

(see overview of changes in this document)

Chapter 1. GENERAL PROVISIONS

Article 1. Subject of legal regulation

1. This Federal Law governs relations connected with the calculation and payment (transfer) of insurance contributions to the Pension Fund of the Russian Federation for compulsory pension insurance, the Social Insurance Fund of the Russian Federation for compulsory social insurance in case of temporary disability and in connection with motherhood, the Federal Fund for compulsory medical insurance and territorial funds of compulsory medical insurance (hereinafter also referred to as compulsory medical insurance funds) for compulsory medical insurance (hereinafter also referred to as insurance premiums), as well as relations arising in the process of exercising control over the calculation and payment (transfer) of insurance premiums and attraction to liability for violation of the legislation of the Russian Federation on insurance premiums.

2. This Federal Law does not apply to legal relations associated with the calculation and payment (transfer) of insurance premiums for compulsory social insurance against industrial accidents and occupational diseases, as well as legal relations associated with the payment of insurance premiums for compulsory medical insurance of the non-working population , which are regulated by federal laws on the relevant specific types of compulsory social insurance.

3. Features of payment of insurance premiums for each type of compulsory social insurance are established by federal laws on specific types of compulsory social insurance.

4. In cases where an international treaty of the Russian Federation establishes other rules than those provided for by this Federal Law, the rules of the international treaty of the Russian Federation shall apply.

5. For the purposes of the uniform application of this Federal Law, appropriate explanations may be issued, if necessary, in the manner determined by the Government of the Russian Federation.

Article 2. Concepts used in this Federal Law

For the purposes of this Federal Law, the following concepts are used:

1) organizations - legal entities formed in accordance with the legislation of the Russian Federation (hereinafter referred to as Russian organizations), as well as foreign legal entities, companies and other corporate entities with civil legal capacity, established in accordance with the legislation of foreign states, international organizations, branches and representative offices of said foreign persons and international organizations established on the territory of the Russian Federation;

2) individuals - citizens of the Russian Federation, foreign citizens and stateless persons;

3) individual entrepreneurs - individuals registered in the prescribed manner and carrying out entrepreneurial activities without forming a legal entity, heads of peasant (farm) farms. Individuals engaged in entrepreneurial activities without forming a legal entity, but not registered as individual entrepreneurs in violation of the requirements of the civil legislation of the Russian Federation, in the performance of the duties assigned to them by this Federal Law, are not entitled to refer to the fact that they are not individual entrepreneurs;

4) a separate subdivision of an organization - any subdivision territorially separated from it, at the location of which stationary workplaces are equipped for a period of more than one month;

5) banks (bank) - commercial banks and other credit institutions licensed by the Central Bank of the Russian Federation;

6) accounts (account) - settlement (current) and other accounts in banks opened on the basis of a bank account agreement, to which funds of organizations and individual entrepreneurs, notaries engaged in private practice, lawyers who have established law offices can be credited and from which can be spent , and individuals not recognized as individual entrepreneurs;

7) personal accounts - accounts opened with the bodies of the Federal Treasury (other bodies that open and maintain personal accounts) in accordance with the budgetary legislation of the Russian Federation;

8) accounts of the Federal Treasury - accounts opened by the territorial bodies of the Federal Treasury, designed to record receipts and their distribution between the budgets of the budgetary system of the Russian Federation in accordance with the budgetary legislation of the Russian Federation;

9) arrears - the amount of insurance premiums not paid within the period established by this Federal Law;

10) the location of a separate subdivision of a Russian organization - the place where this organization carries out activities through its separate subdivision;

11) place of residence of an individual - the address (name of a subject of the Russian Federation, district, city, other settlement, street, house number, apartment), at which an individual is registered at the place of residence in the manner established by the legislation of the Russian Federation;

12) goods - any property sold or intended for sale;

13) work - activity, the results of which have a material expression and can be implemented to meet the needs of the organization and (or) individuals;

14) service - an activity, the results of which do not have a material expression, are realized and consumed in the process of carrying out this activity;

16) the legislation of the Russian Federation on insurance premiums - this Federal Law and the regulatory legal acts of the Russian Federation adopted in accordance with it.

Article 3. Bodies exercising control over the payment of insurance premiums

1. Control over the correctness of the calculation, completeness and timeliness of payment (transfer) of insurance premiums to state off-budget funds (hereinafter referred to as control over the payment of insurance premiums) is carried out by the Pension Fund of the Russian Federation and its territorial bodies in respect of insurance premiums for compulsory pension insurance paid to the Pension Fund. Fund of the Russian Federation, and insurance premiums for compulsory health insurance paid to the mandatory medical insurance funds, and the Social Insurance Fund of the Russian Federation and its territorial bodies in respect of insurance premiums for compulsory social insurance in case of temporary disability and in connection with maternity, paid to the Fund social insurance of the Russian Federation (hereinafter - the bodies of control over the payment of insurance premiums).

2. The Social Insurance Fund of the Russian Federation and its territorial bodies also exercise control over the correctness of the payment of compulsory insurance coverage for compulsory social insurance in case of temporary disability and in connection with motherhood in accordance with Federal Law No. 255-FZ of December 29, 2006 "On Compulsory social insurance in case of temporary disability and in connection with motherhood" (hereinafter referred to as the Federal Law "On compulsory social insurance in case of temporary disability and in connection with motherhood").

3. The Pension Fund of the Russian Federation and its territorial bodies exchange the necessary information, respectively, with the Federal Compulsory Medical Insurance Fund and the territorial compulsory medical insurance funds in electronic form in the manner determined by agreements on information exchange.

Article 4

1. The terms established by this Federal Law are determined by a calendar date, an indication of an event that must inevitably occur, or an action that must be committed, or a period that is calculated in years, quarters, months or days.

2. The term begins on the next day after the calendar date or the occurrence of the event (action) that determined its beginning.

3. A term calculated in years shall expire on the respective month and day of the last year of the term. In this case, a year (except for a calendar year) is any period consisting of 12 consecutive months.

4. The term, calculated in quarters, expires on the last day of the last month of the term. In this case, a quarter is considered equal to three calendar months and the quarters are counted from the beginning of the calendar year.

5. A term calculated in months shall expire on the respective month and day of the last month of the term. If the end of the period falls on a month in which there is no corresponding date, the period shall expire on the last day of that month.

6. The term, determined in days, is calculated in working days, if the term is not set in calendar days. In this case, a working day is a day that is not recognized in accordance with the legislation of the Russian Federation as a day off and (or) a non-working holiday.

7. If the last day of the term falls on a day recognized in accordance with the legislation of the Russian Federation as a day off and (or) a non-working holiday, the expiration day of the term is the next working day following it.

8. An action for which a time limit has been set may be performed before twenty-four hours on the last day of the time limit. If documents or funds were handed over to the communication organization before twenty-four hours of the last day of the deadline, the deadline is not considered missed.

Chapter 2. PAYMENT OF INSURANCE PREMIUM

Article 5. Payers of insurance premiums

1. Payers of insurance premiums are insurers determined in accordance with federal laws on specific types of compulsory social insurance, which include:

1) persons making payments and other remuneration to individuals:

a) organizations;

b) individual entrepreneurs;

c) individuals who are not recognized as individual entrepreneurs;

2) individual entrepreneurs, lawyers, notaries engaged in private practice (hereinafter referred to as payers of insurance premiums who do not make payments and other remuneration to individuals), unless otherwise provided for in the federal law on a specific type of compulsory social insurance.

2. Federal laws on specific types of compulsory social insurance may establish other categories of insurers who are payers of insurance premiums.

3. If the payer of insurance premiums belongs simultaneously to several categories of payers of insurance premiums specified in Part 1 of this Article or in the federal law on a specific type of compulsory social insurance, he shall calculate and pay insurance premiums for each reason.

Article 6. Accounting for payers of insurance premiums

1. For the purpose of exercising control over the payment of insurance premiums, the bodies controlling the payment of insurance premiums shall keep records of payers of insurance premiums on the basis of data on their registration (registration) as insurers. Features of registration of certain categories of payers of insurance premiums are established by the Government of the Russian Federation.

2. The territorial bodies of the Pension Fund of the Russian Federation and the territorial compulsory medical insurance funds shall reconcile the payers of insurance premiums specified in subparagraph "c" of paragraph 1 and paragraph 2 of part 1 of Article 5 of this Federal Law, based on the data they have on their registration (registration ) as insurers under compulsory pension insurance and compulsory medical insurance in the manner determined jointly by the Pension Fund of the Russian Federation and the Federal Compulsory Medical Insurance Fund.

Article 7

1. The object of taxation of insurance premiums for payers of insurance premiums specified in subparagraphs "a" and "b" of paragraph 1 of part 1 of Article 5 of this Federal Law are payments and other remuneration accrued by payers of insurance premiums in favor of individuals under employment contracts and civil - legal contracts, the subject of which is the performance of works, the provision of services (with the exception of remuneration paid to persons specified in clause 2 of part 1 of Article 5 of this Federal Law), as well as under contracts for an author's order, contracts for the alienation of the exclusive right to works of science, literature , art, publishing license agreements, license agreements on granting the right to use a work of science, literature, art. The object of taxation of insurance premiums for payers of insurance premiums specified in subparagraph "a" of paragraph 1 of part 1 of Article 5 of this Federal Law are also payments and other remuneration accrued in favor of individuals subject to compulsory social insurance in accordance with federal laws on specific types compulsory social insurance.

2. The object of taxation of insurance premiums for payers of insurance premiums specified in subparagraph "c" of paragraph 1 of part 1 of Article 5 of this Federal Law is recognized as payments and other remuneration under employment contracts and civil law contracts, the subject of which is the performance of work, the provision of services, paid by payers of insurance premiums in favor of individuals (with the exception of remuneration paid to persons specified in Clause 2 of Part 1 of Article 5 of this Federal Law).

3. Payments and other remunerations made within the framework of civil law contracts, the subject of which is the transfer of ownership or other property rights to property (property rights), and contracts related to the transfer of property (property rights), with the exception of contracts for the author's order, contracts for the alienation of the exclusive right to works of science, literature, art, publishing license agreements, license agreements for granting the right to use a work of science, literature, art.

4. Payments and other remuneration accrued in favor of individuals who are foreign citizens and stateless persons under employment contracts concluded with a Russian organization are not recognized as an object of taxation for payers of insurance premiums specified in paragraph 1 of part 1 of Article 5 of this Federal Law. for work in its separate subdivision located outside the territory of the Russian Federation, payments and other remuneration accrued in favor of individuals who are foreign citizens and stateless persons in connection with their activities outside the territory of the Russian Federation under the concluded civil- of a legal nature, the subject of which is the performance of work, the provision of services.

Article 8

1. The basis for calculating insurance premiums for payers of insurance premiums specified in subparagraphs "a" and "b" of paragraph 1 of part 1 of Article 5 of this Federal Law is determined as the amount of payments and other remunerations provided for by Part 1 of Article 7 of this Federal Law, accrued payers of insurance premiums for the billing period in favor of individuals, with the exception of the amounts specified in Article 9 of this Federal Law.

2. The basis for calculating insurance premiums for payers of insurance premiums specified in subparagraph "c" of paragraph 1 of part 1 of Article 5 of this Federal Law is determined as the amount of payments and other remunerations provided for by Part 2 of Article 7 of this Federal Law for the billing period in favor of individuals, with the exception of the amounts specified in Article 9 of this Federal Law.

3. Payers of insurance premiums specified in Clause 1 of Part 1 of Article 5 of this Federal Law determine the basis for calculating insurance premiums separately for each individual from the beginning of the billing period after the end of each calendar month on an accrual basis.

4. For payers of insurance premiums specified in Clause 1 of Part 1 of Article 5 of this Federal Law, the base for calculating insurance premiums in respect of each individual is established in an amount not exceeding 415,000 rubles on an accrual basis from the beginning of the billing period. From the amounts of payments and other remuneration in favor of an individual exceeding 415,000 rubles on an accrual basis from the beginning of the billing period, insurance premiums are not charged.

5. The limit value of the base for calculating insurance premiums established by part 4 of this article is subject to annual (from January 1 of the corresponding year) indexation in accordance with the growth of the average wage in the Russian Federation. The amount of this indexation is determined by the Government of the Russian Federation.

6. When calculating the base for calculating insurance premiums, payments and other remuneration in kind in the form of goods (works, services) are taken into account as the cost of these goods (works, services) on the day of their payment, calculated based on their prices specified by the parties to the contract, and in case of state regulation of prices (tariffs) for these goods (works, services) based on state regulated retail prices. At the same time, the cost of goods (works, services) includes the corresponding amount of value added tax, and for excisable goods, the corresponding amount of excises.

7. The amount of payments and other remunerations taken into account when determining the basis for calculating insurance premiums in the part related to the copyright order agreement, the agreement on the alienation of the exclusive right to works of science, literature, art, the publishing license agreement, the license agreement on granting the right to use a work of science, literature, art, is defined as the amount of income received under an author's order agreement, an agreement on the alienation of the exclusive right to works of science, literature, art, a publishing license agreement, a license agreement on granting the right to use a work of science, literature, art, reduced by the amount actually produced and documented expenses associated with the extraction of such income. If these expenses cannot be documented, they are deductible in the following amounts:

┌──────────────────────────────────────────────────────┬──────────────────┐

│ Name │ Cost standards │

│ │(as a percentage of the amount│

│ │ accrued │

│ │ income) │

└──────────────────────────────────────────────────────┴──────────────────┘

Creation of literary works, including for

theatre, cinema, stage and circus 20

Creation of artistic and graphic works,

photographic works for printing, works of architecture and

design 30

Creation of works of sculpture, monumental

decorative painting, arts and crafts and

decorative art, easel painting,

theatrical and film decoration art and graphics,

made in various techniques 40

Creation of audiovisual works (video, television

and movies) 30

Creation of musical works:

musical stage works (operas, ballets,

musical comedies), symphonic, choral,

chamber works, works for wind

orchestra, original music for film, television and

videos and theatrical performances 40

other pieces of music, including

Performance of works of literature and art 20

Creation of scientific works and developments 20

Discoveries, inventions and creation of industrial

samples (percentage of the amount of income received for the first

two years of use) 30.

8. When determining the basis for calculating insurance premiums, documented expenses cannot be taken into account simultaneously with expenses within the established norm.

Article 9

1. The following are not subject to insurance premiums for payers of insurance premiums specified in Clause 1 of Part 1 of Article 5 of this Federal Law:

1) state benefits paid in accordance with the legislation of the Russian Federation, legislative acts of the constituent entities of the Russian Federation, decisions of representative bodies of local self-government, including unemployment benefits, as well as benefits and other types of compulsory insurance coverage for compulsory social insurance;

2) all types of compensation payments established by the legislation of the Russian Federation, legislative acts of the constituent entities of the Russian Federation, decisions of representative bodies of local self-government (within the limits established in accordance with the legislation of the Russian Federation), related to:

a) with compensation for harm caused by injury or other damage to health;

b) with free provision of residential premises, payment for residential premises and utilities, food and products, fuel or appropriate monetary compensation;

c) with the payment of the cost and (or) the issuance of the due allowance in kind, as well as with the payment of monetary funds in return for this allowance;

d) with payment for the cost of food, sports equipment, equipment, sports and dress uniforms received by athletes and employees of physical culture and sports organizations for the training process and participation in sports competitions, as well as sports judges for participating in sports competitions;

(as amended by Federal Law No. 276-FZ of November 25, 2009)

(see text in previous edition)

e) with the dismissal of employees, with the exception of compensation for unused vacation;

f) with reimbursement of expenses for professional training, retraining and advanced training of employees;

g) with the expenses of an individual in connection with the performance of work, the provision of services under civil law contracts;

h) with the employment of employees dismissed in connection with the implementation of measures to reduce the number or staff, reorganization or liquidation of the organization, in connection with the termination of activities by individuals as individual entrepreneurs, the termination of powers of notaries engaged in private practice, and the termination of the status of a lawyer, as well as in connection with the termination of activities by other individuals whose professional activities in accordance with federal laws are subject to state registration and (or) licensing;

i) with the performance of labor duties by an individual, including in connection with moving to work in another locality, with the exception of:

payments in cash for work with difficult, harmful and (or) dangerous working conditions, except for compensation payments in the amount equivalent to the cost of milk or other equivalent food products;

payments in foreign currency instead of daily allowances made in accordance with the legislation of the Russian Federation by Russian shipping companies to crew members of ships of foreign navigation, as well as payments in foreign currency to the personnel of the crews of Russian aircraft operating international flights;

3) the amount of one-time financial assistance provided by payers of insurance premiums:

a) individuals in connection with a natural disaster or other emergency in order to compensate for material damage caused to them or harm to their health, as well as individuals affected by terrorist acts on the territory of the Russian Federation;

b) an employee in connection with the death of a member (members) of his family;

c) to employees (parents, adoptive parents, guardians) at birth (adoption (adoption) of a child, paid within the first year after birth (adoption), but not more than 50,000 rubles for each child;

4) income (except for wages of workers) received by members of duly registered family (tribal) communities of indigenous peoples of the North from the sale of products obtained as a result of their traditional types of trade;

5) the amount of insurance payments (contributions) for compulsory insurance of employees carried out by the payer of insurance contributions in the manner established by the legislation of the Russian Federation, the amount of payments (contributions) of the payer of insurance contributions under contracts of voluntary personal insurance of employees concluded for a period of at least one year, providing for payment by insurers of medical expenses of these insured persons, the amounts of payments (contributions) of the payer of insurance premiums under contracts for the provision of medical services to employees concluded for a period of at least one year with medical organizations that have licenses for the provision of medical services issued in accordance with the legislation of the Russian Federation, the amounts payments (contributions) of the payer of insurance premiums under contracts of voluntary personal insurance of employees, concluded exclusively in the event of the death of the insured person and (or) causing harm to the health of the insured person, as well as the amount of pension in contributions of the payer of insurance premiums under contracts of non-state pension provision;

6) employer's contributions paid by the payer of insurance premiums in accordance with the Federal Law of April 30, 2008 N 56-FZ "On additional insurance premiums for the funded part of the labor pension and state support for the formation of pension savings", in the amount of paid contributions, but not more than 12 000 rubles per year for each employee in whose favor the employer's contributions were paid;

7) the cost of travel of employees and members of their families to the place of vacation and back, paid by the payer of insurance premiums to persons working and living in the regions of the Far North and equivalent areas, in accordance with the legislation of the Russian Federation, labor contracts and (or) collective agreements . In the event of a vacation by the said persons outside the territory of the Russian Federation, the cost of travel or flight at tariffs calculated from the place of departure to the checkpoint across the State Border of the Russian Federation, including the cost of carrying baggage weighing up to 30 kilograms, is not subject to insurance premiums;

8) amounts paid to individuals by election commissions, referendum commissions, as well as from the election funds of candidates for the position of the President of the Russian Federation, candidates for deputies of the legislative (representative) body of state power of a constituent entity of the Russian Federation, candidates for a position in another state body of a constituent entity of the Russian Federation provided for by the constitution, the charter of the subject of the Russian Federation, elected directly by citizens, candidates for deputies of the representative body of the municipality, candidates for the position of head of the municipality, for another position provided for by the charter of the municipality and replaced through direct elections, electoral funds of electoral associations, electoral funds of regional branches of political parties that are not electoral associations from the funds of the referendum funds of the initiative group for holding a referendum of the Russian Federation, referendum of a constituent entity of the Russian Federation, a local referendum, an initiative campaign group for a referendum of the Russian Federation, other groups of participants in a referendum of a constituent entity of the Russian Federation, a local referendum for the performance by these persons of work directly related to the conduct of election campaigns, referendum campaigns;

9) the cost of uniforms and uniforms issued to employees in accordance with the legislation of the Russian Federation, as well as civil servants of federal government bodies free of charge or with partial payment and remaining in their personal permanent use;

10) the cost of travel benefits provided by the legislation of the Russian Federation to certain categories of employees;

11) the amount of material assistance provided by employers to their employees, not exceeding 4,000 rubles per employee for the billing period;

12) the amount of tuition fees for basic and additional professional educational programs, including for vocational training and retraining of employees;

13) amounts paid by organizations (individual entrepreneurs) to their employees to reimburse the costs of paying interest on loans (credits) for the acquisition and (or) construction of residential premises;

14) the amount of monetary allowance, food and clothing support and other payments received by military personnel, private and commanding officers of the internal affairs bodies of the Russian Federation, the federal fire service, officers of the federal courier communications, employees of institutions and bodies of the penitentiary system, customs authorities of the Russian Federation and bodies for control over the circulation of narcotic drugs and psychotropic substances with special ranks in connection with the performance of military service duties and service in these bodies in accordance with the legislation of the Russian Federation;

15) the amounts of payments and other remuneration under labor contracts and civil law contracts, including contracts of author's order in favor of foreign citizens and stateless persons temporarily staying on the territory of the Russian Federation.

2. When payers of insurance premiums pay expenses for business trips of employees both within the territory of the Russian Federation and outside the territory of the Russian Federation, daily allowances, as well as actually incurred and documented targeted expenses for travel to and from the destination, fees are not subject to insurance premiums. for airport services, commission fees, expenses for travel to the airport or train station at the points of departure, destination or transfers, for baggage transportation, expenses for renting accommodation, expenses for paying for communication services, fees for issuing (receipt) and registering an official foreign passport , fees for the issuance (receipt) of visas, as well as the costs of exchanging cash currency or a check in a bank for cash foreign currency. In case of failure to submit documents confirming the payment of expenses for renting a dwelling, the amounts of such expenses are exempted from taxation of insurance premiums within the limits established in accordance with the legislation of the Russian Federation. A similar procedure for taxing insurance premiums applies to payments made by individuals who are in the power (administrative) subordination of the organization, as well as members of the board of directors or any similar body of the company arriving to participate in a meeting of the board of directors, board or other similar body of this company.

3. In addition to the payments specified in parts 1 and 2 of this article, the base for calculating insurance premiums also does not include:

1) in terms of insurance premiums payable to the Pension Fund of the Russian Federation - amounts of allowance and other payments received by prosecutors and investigators, as well as judges of federal courts and justices of the peace;

2) in terms of insurance premiums payable to the Social Insurance Fund of the Russian Federation - any remuneration paid to individuals under civil law agreements, including under an author's order agreement, an agreement on the alienation of the exclusive right to works of science, literature, art , publishing license agreement, license agreement on granting the right to use a work of science, literature, art.

Article 10. Settlement and reporting periods

1. The settlement period for insurance premiums is a calendar year.

2. Reporting periods are the first quarter, six months, nine months of a calendar year, a calendar year.

3. If the organization was created after the beginning of the calendar year, the first settlement period for it is the period from the date of creation until the end of this calendar year.

4. If the organization was liquidated or reorganized before the end of the calendar year, the last settlement period for it is the period from the beginning of this calendar year until the day the liquidation or reorganization is completed.

5. If an organization created after the beginning of a calendar year is liquidated or reorganized before the end of this calendar year, the settlement period for it is the period from the date of creation until the day the liquidation or reorganization is completed.

6. The rules provided for by parts 3-5 of this article shall not apply to organizations from which one or more organizations are separated or joined.

Article 11. Determining the date for making payments and other remuneration

The date of payment and other remuneration is determined as:

1) the date of accrual of payments and other remuneration in favor of the employee (an individual in whose favor payments and other remunerations are made) - for payments and other remuneration accrued by payers of insurance premiums specified in subparagraphs "a" and "b" of clause 1 of part 1 Article 5 of this Federal Law;

2) the day of making payments and other remuneration in favor of an individual - for payers of insurance premiums specified in subparagraph "c" of paragraph 1 of part 1 of Article 5 of this Federal Law.

Article 12. Rates of insurance premiums

1. Insurance premium rate - the amount of the insurance premium per unit of measurement of the base for calculating insurance premiums.

Part 2 of Article 12 comes into force on January 1, 2011 (Part 2 of Article 62 of this document).

2. The following insurance premium rates apply:

1) Pension Fund of the Russian Federation - 26 percent;

2) Social Insurance Fund of the Russian Federation - 2.9 percent;

3) Federal Compulsory Medical Insurance Fund - 2.1 percent;

4) territorial funds of obligatory medical insurance - 3 percent.

Article 13. The cost of the insurance year

1. The cost of the insurance year - determined in accordance with part 2 of this article, the amount of money that must be received for the insured person under compulsory social insurance to the budget of the relevant state extra-budgetary fund within one financial year to provide this person with compulsory insurance coverage in the amount determined the legislation of the Russian Federation.

2. The cost of an insurance year is determined as the product of the minimum wage established by federal law at the beginning of the financial year for which insurance premiums are paid and the rate of insurance premiums to the relevant state off-budget fund established by Part 2 of Article 12 of this Federal Law, increased by 12 times .

Article 14

1. Payers of insurance premiums specified in Clause 2 of Part 1 of Article 5 of this Federal Law shall pay the relevant insurance premiums to the Pension Fund of the Russian Federation and compulsory medical insurance funds in the amount determined based on the value of the insurance year.

2. The heads of peasant (individual) farms pay appropriate insurance premiums to the Pension Fund of the Russian Federation and compulsory medical insurance funds in the amount determined on the basis of the cost of the insurance year for themselves and for each member of the peasant (individual) enterprise. At the same time, the total amount of insurance premiums for each relevant type of compulsory social insurance is determined as the product of the cost of the insurance year and the number of all members of the peasant (farm) economy, including the head of the peasant (farm) economy.

3. If payers of insurance premiums begin to carry out entrepreneurial or other professional activities after the beginning of the next billing period, the amount of insurance premiums payable by them for this billing period is determined based on the cost of the insurance year in proportion to the number of calendar months starting from the calendar month of the start of activity. For an incomplete month of activity, the amount of insurance premiums is determined in proportion to the number of calendar days of this month.

4. For the purpose of implementing part 3 of this article, the calendar month of the commencement of activities is recognized:

1) for an individual entrepreneur - the calendar month in which his state registration as an individual entrepreneur was made;

2) for a lawyer - the calendar month in which the lawyer's certificate was issued to him;

3) for a notary engaged in private practice - the calendar month in which he is vested with the powers of a notary.

5. Payers of insurance premiums specified in Clause 2 of Part 1 of Article 5 of this Federal Law do not calculate and pay insurance premiums for compulsory social insurance in case of temporary disability and in connection with maternity to the Social Insurance Fund of the Russian Federation. Individuals from among those specified in Clause 2 of Part 1 of Article 5 of this Federal Law have the right to voluntarily enter into legal relations for compulsory social insurance in case of temporary disability and in connection with motherhood and pay insurance premiums for themselves for the specified type of compulsory social insurance to the Social Insurance Fund of the Russian Federation. Federation in accordance with the Federal Law "On compulsory social insurance in case of temporary disability and in connection with motherhood".

Article 15

1. The amount of insurance premiums is calculated and paid by the payers of insurance premiums specified in Clause 1 of Part 1 of Article 5 of this Federal Law (hereinafter referred to in this Article as payers of insurance premiums), separately to each state off-budget fund.

2. The amount of insurance premiums for compulsory social insurance in case of temporary disability and in connection with motherhood, payable to the Social Insurance Fund of the Russian Federation, is subject to reduction by the payers of insurance premiums by the amount of their expenses for the payment of compulsory insurance coverage for the specified type of compulsory social insurance in in accordance with the legislation of the Russian Federation.

3. During the settlement (reporting) period following the results of each calendar month, payers of insurance premiums calculate monthly mandatory payments on insurance premiums based on the amount of payments and other remuneration accrued (carried out - for payers of insurance premiums - individuals) from the beginning of the settlement period before the end of the corresponding calendar month, and rates of insurance premiums, minus the amounts of monthly mandatory payments calculated from the beginning of the billing period to the previous calendar month inclusive.

4. During the billing period, the insured pays insurance premiums in the form of monthly mandatory payments.

5. The monthly obligatory payment is payable no later than the 15th day of the calendar month following the calendar month for which the monthly obligatory payment is charged. If the specified deadline for the payment of the monthly mandatory payment falls on a day recognized in accordance with the legislation of the Russian Federation as a day off and (or) a non-working holiday, the expiration date of the deadline is the next business day following it.

6. Payers of insurance premiums are obliged to keep records of the amounts of accrued payments and other remuneration, the amounts of insurance premiums related to them, in respect of each individual in whose favor the payments were made.

7. The amount of insurance premiums to be transferred to the relevant state non-budgetary funds is determined in full rubles. The amount of insurance premiums less than 50 kopecks is discarded, and the amount of 50 kopecks and more is rounded up to the full ruble.

8. Payment of insurance premiums is carried out by separate settlement documents sent to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund and territorial compulsory medical insurance funds to the appropriate accounts of the Federal Treasury.

9. Payers of insurance premiums quarterly submit the following reports to the body controlling the payment of insurance premiums at the place of their registration:

1) before the 1st day of the second calendar month following the reporting period, to the territorial body of the Pension Fund of the Russian Federation - calculation of accrued and paid insurance premiums for compulsory pension insurance to the Pension Fund of the Russian Federation and for compulsory medical insurance to compulsory medical insurance funds in the form approved by the federal executive body responsible for the development of state policy and legal regulation in the field of social insurance;

2) before the 15th day of the calendar month following the reporting period, to the territorial body of the Social Insurance Fund of the Russian Federation - calculation of accrued and paid insurance premiums for compulsory social insurance in case of temporary disability and in connection with maternity to the Social Insurance Fund of the Russian Federation , as well as on expenses for the payment of compulsory insurance coverage for the specified type of compulsory social insurance, made on account of the payment of these insurance contributions to the Social Insurance Fund of the Russian Federation, in the form approved by the federal executive body responsible for the development of state policy and regulatory legal regulation in the field of social insurance.

Part 10 of Article 15 comes into force on January 1, 2011 (Part 2 of Article 62 of this document).

10. Payers of insurance premiums, in which the average number of individuals in whose favor payments and other remuneration are made, for the previous billing period exceeds 50 people, as well as newly created (including during reorganization) organizations, in which the number of these individuals exceeds this limit, submit the calculations specified in Part 9 of this Article to the body monitoring the payment of insurance premiums in the established formats in electronic form with an electronic digital signature in accordance with Federal Law No. 1-FZ of January 10, 2002 "On Electronic Digital Signature" (hereinafter referred to as the Federal Law "On Electronic Digital Signature"), unless a different procedure for presenting information classified as a state secret is provided for by the legislation of the Russian Federation.

11. Separate subdivisions that have a separate balance sheet, current account and accrue payments and other remuneration in favor of individuals (hereinafter referred to in this article as separate subdivisions), perform the obligations of the organization to pay insurance premiums (monthly mandatory payments), as well as the obligation to submit settlements on insurance premiums at the place of its location, unless otherwise provided by part 14 of this article.

12. The amount of insurance premiums (monthly mandatory payments) payable at the location of a separate subdivision is determined based on the size of the base for calculating insurance premiums related to this separate subdivision.

13. The amount of insurance premiums payable at the location of the organization and which includes separate subdivisions is determined as the difference between the total amount of insurance premiums payable by the organization as a whole and the total amount of insurance premiums payable at the location of separate subdivisions of the organization .

14. If the organization has separate subdivisions located outside the territory of the Russian Federation, the payment of insurance premiums (monthly obligatory payments), as well as the submission of calculations for insurance premiums for these separate subdivisions, are carried out by the organization at its location.

15. In the event of termination of the organization's activities in connection with its liquidation or termination by an individual of activities as an individual entrepreneur before the end of the billing period, payers of insurance premiums specified in subparagraphs "a" and "b" of paragraph 1 of part 1 of Article 5 of this Federal Law are obliged before the date of submission to the registering body of an application for state registration of a legal entity in connection with its liquidation or an application for state registration of the termination by an individual of activity as an individual entrepreneur, respectively, submit to the body for control over the payment of insurance premiums a calculation of the accrued and paid insurance premiums for the period from the beginning billing period up to and including the day of submission of the specified calculation. The difference between the amount of insurance premiums payable in accordance with the specified calculation and the amounts of insurance premiums paid by payers of insurance premiums from the beginning of the settlement period is payable within 15 calendar days from the date of submission of such calculation or returned to the payer of insurance premiums in accordance with Article 26 of this federal law.

16. In case of reorganization of the payer of insurance premiums - the organization, the payment of insurance premiums, as well as the presentation of calculations on accrued and paid insurance premiums, shall be carried out by its successor (successors), regardless of whether the facts and (or) circumstances were known to the successor (successors) before the completion of the reorganization non-performance or improper performance by the reorganized legal entity of obligations to pay insurance premiums. If there are several successors, the share of participation of each of them in the performance of the obligations of the reorganized legal entity for the payment of insurance premiums is determined in the manner prescribed by the civil legislation of the Russian Federation. If the separation balance sheet does not allow determining the share of the legal successor of the reorganized legal entity or excludes the possibility of fulfilling the obligations to pay insurance premiums in full by any successor and such reorganization was aimed at non-fulfillment of obligations to pay insurance premiums, by a court decision, the newly formed legal entities may jointly and severally perform obligation to pay insurance premiums of the reorganized entity.

Article 16

1. The calculation of the amounts of insurance premiums payable for the billing period by the payers of insurance premiums specified in Clause 2 of Part 1 of Article 5 of this Federal Law (hereinafter referred to in this Article as the payers of insurance premiums) is carried out by them independently in accordance with Article 14 of this Federal Law.

2. Insurance premiums for the billing period shall be paid by payers of insurance premiums no later than December 31 of the current calendar year, unless otherwise provided by part 8 of this article.

3. The amount of insurance premiums is calculated by the payers of insurance premiums separately in relation to the Pension Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund and territorial compulsory medical insurance funds.

4. Payment of insurance premiums is carried out by separate settlement documents sent to the Pension Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund and territorial compulsory medical insurance funds to the appropriate accounts of the Federal Treasury.

5. Payers of insurance premiums submit to the appropriate territorial body of the Pension Fund of the Russian Federation a calculation of the accrued and paid insurance premiums before March 1 of the calendar year following the expired billing period, in the form approved by the federal executive body responsible for developing state policy and regulatory - legal regulation in the field of social insurance.

6. In case of termination of the activities of an individual as an individual entrepreneur before the end of the billing period, payers of insurance premiums are obliged, before the day of filing with the registering body of an application for state registration of the termination of activities by an individual as an individual entrepreneur, to submit to the appropriate territorial body of the Pension Fund of the Russian Federation a calculation of the accrued and paid insurance premiums for the period from the beginning of the billing period to the day of submission of the specified calculation, inclusive.

7. In the event of termination or suspension of the status of a lawyer, termination of the powers of a notary engaged in private practice, payers of insurance premiums are obliged, within twelve days from the date of the adoption of the relevant decision by the authorized body, to submit to the relevant territorial body of the Pension Fund of the Russian Federation a calculation of the accrued and paid insurance premiums for the period from the beginning of the billing period to the day of termination or suspension of the status of a lawyer, termination of the powers of a notary engaged in private practice, inclusive.

8. Payment of insurance premiums calculated on the basis of calculations submitted in accordance with parts 6 and 7 of this article on accrued and paid insurance premiums is made no later than 15 calendar days from the date of submission of such calculation.

Article 17

1. If the payer of insurance premiums finds in the calculation submitted by him to the body for monitoring the payment of insurance premiums on the accrued and paid insurance premiums the fact of failure to reflect or incomplete reflection of information, as well as errors leading to an underestimation of the amount of insurance premiums payable, the payer of insurance premiums is obliged to pay the necessary changes in the calculation of accrued and paid insurance premiums and submit to the body monitoring the payment of insurance premiums an updated calculation of accrued and paid insurance premiums in the manner prescribed by this article.

2. If the payer of insurance premiums finds inaccurate information in the calculation submitted by him to the body for monitoring the payment of insurance premiums on accrued and paid insurance premiums, as well as errors that do not lead to an underestimation of the amount of insurance premiums payable, the payer of insurance premiums has the right to make the necessary changes in calculation of the accrued and paid insurance premiums and submit to the body for control over the payment of insurance premiums an updated calculation of the accrued and paid insurance premiums in the manner prescribed by this article. At the same time, an updated calculation of accrued and paid insurance premiums submitted after the expiration of the established deadline for submitting a calculation of accrued and paid insurance premiums is not considered to be submitted with a violation of the deadline.

3. If an updated calculation of accrued and paid insurance premiums is submitted to the body controlling the payment of insurance premiums before the deadline for submitting a calculation of accrued and paid insurance premiums, it is considered submitted on the day of submission of an updated calculation of accrued and paid insurance premiums.

4. If an updated calculation of accrued and paid insurance premiums is submitted to the body controlling the payment of insurance premiums after the deadline for submitting the calculation of accrued and paid insurance premiums and the deadline for paying insurance premiums, the payer of insurance premiums shall be released from liability in the following cases:

1) submission of an updated calculation of accrued and paid insurance premiums until the moment when the payer of insurance premiums learned about the detection by the body of control over the payment of insurance premiums of non-reflection or incomplete reflection of information in the calculation of accrued and paid insurance premiums, as well as errors leading to an understatement of the payable the amount of insurance premiums, or on the appointment of an on-site inspection for a given period, provided that before submitting an updated calculation of accrued and paid insurance premiums, he paid the missing amount of insurance premiums and the corresponding penalties;

2) submission of an updated calculation of accrued and paid insurance premiums after an on-site audit for the corresponding billing period, the results of which did not reveal the failure to reflect or incomplete reflection of information in the calculation of accrued and paid insurance premiums, as well as errors leading to an understatement of the amount payable insurance premiums.

5. An updated calculation of the accrued and paid insurance premiums shall be submitted to the body controlling the payment of insurance premiums in the form that was in force during the billing period for which the relevant changes are made.

Chapter 3. ENFORCEMENT OF PERFORMANCE OF OBLIGATION

ON PAYMENT OF INSURANCE PREMIUM

Article 18. Fulfillment of the obligation to pay insurance premiums

1. Payers of insurance premiums are obliged to pay insurance premiums in a timely manner and in full.

2. In the event of non-payment or incomplete payment of insurance premiums within the established period, the collection of arrears on insurance premiums shall be carried out in the manner prescribed by this Federal Law.

3. Collection of arrears on insurance premiums from an organization or an individual entrepreneur is carried out in the manner provided for in Articles 19 and 20 of this Federal Law, except for the cases specified in Part 4 of this Article. Collection of arrears on insurance premiums from an individual who is not an individual entrepreneur is carried out in the manner prescribed by Article 21 of this Federal Law.

4. Collection of arrears on insurance premiums in a judicial proceeding is carried out:

1) from the organization with which a personal account is opened;

2) from organizations that, in accordance with the civil legislation of the Russian Federation, are the main (prevailing, participating) companies (enterprises), in cases where their accounts in banks receive proceeds from the goods (works, services) sold by organizations that, in accordance with the civil by the legislation of the Russian Federation by dependent (subsidiary) companies (enterprises), - in order to recover arrears, which are more than three months old for the corresponding dependent (subsidiary) companies (enterprises);

3) from organizations that, in accordance with the civil legislation of the Russian Federation, are dependent (subsidiary) companies (enterprises), in cases where their bank accounts receive proceeds for goods (works, services) sold by organizations that are the main (predominant, participating) companies (enterprises) - for the purpose of collecting arrears that are more than three months old for the relevant main (prevailing, participating) companies (enterprises);

4) from an organization or an individual entrepreneur, if their obligation to pay insurance premiums is based on a change by the body controlling the payment of insurance premiums of the legal qualification of a transaction made by such a payer of insurance premiums, or the status and nature of the activity of this payer of insurance premiums.

5. The obligation to pay insurance premiums shall be considered fulfilled by the payer of insurance premiums, unless otherwise provided by part 6 of this article:

1) from the date of presentation to the bank of an instruction to transfer to the budget of the corresponding state non-budgetary fund to the appropriate account of the Federal Treasury (indicating the corresponding budget classification code) funds from the account of the payer of insurance premiums in the bank if there is a sufficient cash balance on it on the day of payment;

2) from the date of reflection on the personal account of the organization for which the personal account is opened, the operation to transfer the relevant funds to the budget of the relevant state non-budgetary fund;

3) from the day an individual deposits cash into a bank, cash desk of a local administration or into a federal postal service organization for their transfer to the budget of the corresponding state extra-budgetary fund to the appropriate account of the Federal Treasury (indicating the corresponding budget classification code);

4) from the date of the decision by the body controlling the payment of insurance premiums in accordance with this Federal Law to set off the amounts of overpaid or overcharged insurance premiums, penalties, fines against the fulfillment of the obligation to pay the relevant insurance premiums.

6. The obligation to pay insurance premiums is not recognized as fulfilled in the event of:

1) withdrawal by the payer of insurance premiums or return by the bank to the payer of insurance premiums of an unfulfilled order to transfer the relevant funds to the budget of the relevant state non-budgetary fund;

2) withdrawal by the payer of insurance premiums - the organization with which a personal account is opened, or return by the Federal Treasury body (other authorized body that opens and maintains personal accounts) to the payer of insurance premiums of an unfulfilled order to transfer the relevant funds to the budget of the corresponding state non-budgetary fund;

3) return by the local administration or the organization of the federal postal service to the payer of insurance premiums - an individual, cash accepted for their transfer to the budget of the corresponding state extra-budgetary fund;

4) incorrect indication by the payer of insurance premiums in the order to transfer the amount of insurance premiums of the account number of the Federal Treasury, the budget classification code and (or) the name of the beneficiary's bank, which resulted in the non-transfer of this amount to the budget of the corresponding state non-budgetary fund to the corresponding account of the Federal Treasury;

5) if on the day the payer of insurance premiums presents to the bank (a body of the Federal Treasury, another authorized body that opens and maintains personal accounts) instructions to transfer funds on account of the payment of insurance premiums, this payer of insurance premiums has other unfulfilled claims that are presented to him account (personal account) and in accordance with the civil legislation of the Russian Federation are executed as a matter of priority, and if this account (personal account) does not have sufficient cash balance to satisfy all requirements.

7. Payment of insurance premiums is made in the currency of the Russian Federation.

Article 19

1. In case of non-payment or incomplete payment of insurance premiums within the established period, the obligation to pay insurance premiums shall be enforced by foreclosing money on the accounts of the payer of insurance premiums - an organization or an individual entrepreneur in banks.

2. The collection of insurance premiums is carried out by decision of the body controlling the payment of insurance premiums (hereinafter in this article - the decision to collect) by sending to the bank where the accounts of the payer of insurance premiums - an organization or an individual entrepreneur are opened, instructions of the body controlling the payment of insurance premiums for write-off and transfer to the budgets of the relevant state non-budgetary funds of the necessary funds from the accounts of the payer of insurance premiums - an organization or an individual entrepreneur.

3. Prior to making a decision on the collection of insurance premiums, the body controlling the payment of insurance premiums sends a claim to the payer of insurance premiums for payment of arrears on insurance premiums, penalties and fines in accordance with Article 22 of this Federal Law.

4. The form of the decision on recovery is approved by the federal executive body, which carries out the functions of developing state policy and legal regulation in the field of social insurance.

5. The decision to collect is made by the body controlling the payment of insurance premiums after the expiration of the period established in the claim for the payment of insurance premiums, but no later than two months after the expiration of the specified period. The decision on recovery, made after the expiration of the specified period, is considered invalid and is not subject to execution. In this case, the body controlling the payment of insurance premiums may apply to the court to recover from the payer of insurance premiums - an organization or an individual entrepreneur the amount of insurance premiums due. An application may be filed with the court within six months after the expiration of the term for fulfilling the claim for payment of insurance premiums. The deadline for filing an application missed for a good reason may be restored by the court.

6. The decision to collect is brought to the attention of the payer of insurance premiums - an organization or an individual entrepreneur within six days after the date of the said decision. If it is impossible to hand over the decision on the collection of insurance premiums to the payer against receipt or transfer in another way indicating the date of its receipt, the decision on collection is sent by registered mail and is considered received after six days from the date of sending the registered letter.

7. The order of the body controlling the payment of insurance premiums to transfer the amounts of insurance premiums to the budgets of the relevant state non-budgetary funds is sent to the bank where accounts are opened for the payer of insurance premiums - an organization or an individual entrepreneur, within one month from the date of the decision to collect and is subject to unconditional execution by the bank in the order established by the civil legislation of the Russian Federation.

8. The order of the body controlling the payment of insurance premiums for the transfer of insurance premiums must contain an indication of those accounts of the payer of insurance premiums - an organization or an individual entrepreneur, from which the transfer of insurance premiums should be made, and the amount to be transferred.

9. Collection of insurance premiums can be made from settlement (current) accounts in the currency of the Russian Federation, and in case of insufficient funds on accounts in the currency of the Russian Federation - from the accounts of the payer of insurance premiums - an organization or an individual entrepreneur in foreign currency.

1. Acts of the body for control over the payment of insurance premiums, actions (inaction) of its officials may be appealed to a higher body for control over the payment of insurance premiums (to a higher official) or to a court.

2. Filing a complaint with a superior body for monitoring the payment of insurance premiums (a superior official) does not preclude the right to simultaneously or subsequently file a similar complaint with a court.

3. Judicial appeal against acts (including regulatory ones) of the body controlling the payment of insurance premiums, actions (inaction) of its officials by organizations and individual entrepreneurs is carried out by filing an application with an arbitration court in accordance with the Arbitration Procedure Code of the Russian Federation.

4. Judicial appeal against acts (including regulatory ones) of the body controlling the payment of insurance premiums, actions (inaction) of its officials by individuals who are not individual entrepreneurs, is made by filing an application with a court of general jurisdiction.

Article 55

1. A complaint against the act of the body for control over the payment of insurance premiums, actions (inaction) of its official shall be filed in writing, respectively, with a higher body for control over the payment of insurance premiums or a higher official of this body.

2. A complaint to a higher authority for control over the payment of insurance premiums (to a higher official) shall be filed, unless otherwise provided by this Federal Law, within three months from the day the person learned or should have known about the violation of his rights. Substantiating documents may be attached to the complaint.

3. If, for a valid reason, the deadline for filing a complaint is missed, this deadline, at the request of the person filing the complaint, may be restored by the superior body for monitoring the payment of insurance premiums or a higher official of the body for monitoring the payment of insurance premiums, respectively.

4. A person who has filed a complaint with a higher body for monitoring the payment of insurance premiums (a higher official) may withdraw it before a decision is made on this complaint on the basis of a written application.

Article 56

1. The complaint is considered by a higher authority for control over the payment of insurance premiums (a higher official).

2. Based on the results of consideration of the complaint against the act of the body for control over the payment of insurance premiums, the higher body for control over the payment of insurance premiums (superior official) has the right to:

1) leave the complaint unsatisfied;

2) cancel the act of the body controlling the payment of insurance premiums;

3) cancel the decision of the body controlling the payment of insurance premiums and terminate the proceedings on the case of the offense;

4) change the decision of the body controlling the payment of insurance premiums or issue a new decision on the merits.

3. The decision of the superior body controlling the payment of insurance premiums (higher official) in relation to the complaint shall be made within one month from the date of its receipt. The specified period may be extended by the head (deputy head) of the body for control over the payment of insurance premiums to obtain the documents (information) necessary for consideration of the complaint from the lower bodies for control over the payment of insurance premiums, but not more than 15 days.

4. The person who filed the complaint shall be informed in writing about the decision taken within three days from the date of its adoption.

Chapter 8. FINAL PROVISIONS

Article 57. Rates of insurance premiums in 2010

1. In 2010, for all payers of insurance premiums, with the exception of payers of insurance premiums specified in paragraph 2 of this article, the following rates of insurance premiums are applied:

│ │ │ fund │ funds │

20.0 percent 2.9 percent 1.1 percent 2.0 percent.

───────────────────────────────────────────────────────────────────────────

2. In 2010, reduced rates of insurance premiums are applied for payers of insurance premiums specified in Clause 1 of Part 1 of Article 5 of this Federal Law:

1) for agricultural producers that meet the criteria specified in Article 346.2 of the Tax Code of the Russian Federation, with the exception of organizations and individual entrepreneurs applying a single agricultural tax, organizations of folk art crafts and family (tribal) communities of indigenous peoples of the North engaged in traditional economic sectors:

┌───────────────┬───────────────────┬─────────────────────────────────────┐

│Pension Fund│ Social Fund │ Mandatory Medical Funds │

│ Russian │ insurance │ insurance │

│ Federation │ Russian ├────────────────────────────────────────

│ │ Federations │ Federal │ territorial │

│ │ │ fund │ funds │

│ │ │ obligatory │ obligatory │

│ │ │ medical │ medical │

│ │ │ insurance │ insurance │

└───────────────┴───────────────────┴───────────────┴─────────────────────┘

15.8 percent 1.9 percent 1.1 percent 1.2 percent;

───────────────────────────────────────────────────────────────────────────

2) for organizations and individual entrepreneurs that have the status of a resident of a technology-innovative special economic zone and make payments to individuals working in the territory of a technology-innovative special economic zone, for organizations and individual entrepreneurs applying a simplified taxation system, for organizations and individual entrepreneurs, paying a single tax on imputed income for certain types of activities (in relation to payments and other remunerations made to individuals in connection with the conduct of entrepreneurial activities subject to a single tax on imputed income for certain types of activities), for payers of insurance premiums making payments and other remuneration individuals who are disabled persons of group I, II or III - in relation to the specified payments and remunerations, for public organizations of disabled people (including those created as unions of public organizations of disabled people), among whose members there are leads and their legal representatives make up at least 80 percent, their regional and local branches (hereinafter referred to as public organizations of the disabled), for organizations whose authorized capital consists entirely of contributions from public organizations of the disabled and in which the average number of disabled people is at least 50 percent, and the share of the wages of disabled people in the wage fund is at least 25 percent, for institutions established to achieve educational, cultural, health-improving, physical culture and sports, scientific, informational and other social goals, as well as to provide legal and other assistance to disabled people, disabled children and their parents (other legal representatives), whose sole property owners are public organizations of disabled people, with the exception of payers of insurance premiums involved in the production and (or) sale of excisable goods, minerals, other minerals, as well as other goods in accordance with in accordance with the list approved by the Government of the Russian Federation on the proposal of all-Russian public organizations of the disabled:

┌───────────────┬───────────────────┬─────────────────────────────────────┐

│Pension Fund│ Social Fund │ Mandatory Medical Funds │

│ Russian │ insurance │ insurance │

│ Federation │ Russian ├────────────────────────────────────────

│ │ Federations │ Federal │ territorial │

│ │ │ fund │ funds │

│ │ │ obligatory │ obligatory │

│ │ │ medical │ medical │

│ │ │ insurance │ insurance │

└───────────────┴───────────────────┴───────────────┴─────────────────────┘

14.0 percent 0.0 percent 0.0 percent 0.0 percent;

───────────────────────────────────────────────────────────────────────────

3) for organizations and individual entrepreneurs applying the unified agricultural tax:

┌───────────────┬───────────────────┬─────────────────────────────────────┐

│Pension Fund│ Social Fund │ Mandatory Medical Funds │

│ Russian │ insurance │ insurance │

│ Federation │ Russian ├────────────────────────────────────────

│ │ Federations │ Federal │ territorial │

│ │ │ fund │ funds │

│ │ │ obligatory │ obligatory │

│ │ │ medical │ medical │

│ │ │ insurance │ insurance │

└───────────────┴───────────────────┴───────────────┴─────────────────────┘

10.3 percent 0.0 percent 0.0 percent 0.0 percent.

───────────────────────────────────────────────────────────────────────────

3. In 2010, shortfalls in budget revenues of the Pension Fund of the Russian Federation due to the establishment of reduced rates of insurance premiums to the Pension Fund of the Russian Federation for payers of insurance premiums specified in Part 2 of this Article are compensated by interbudgetary transfers from the federal budget provided to the budget of the Pension Fund of the Russian Federation. Federation. The amount of the specified compensation is determined as the difference between the amount of insurance premiums to the Pension Fund of the Russian Federation, which could be paid by the said payers of insurance premiums in 2010 in accordance with the tariffs established by Part 1 of this Article, and the amount of insurance premiums payable by them in 2010 in The Pension Fund of the Russian Federation in accordance with part 2 of this article, and is established by the federal law on the federal budget for 2010 and for the planning period.

4. In 2010, when calculating the cost of the insurance year, on the basis of which the amount of insurance premiums paid by the payers of insurance premiums specified in paragraph 2 of part 1 of Article 5 of this Federal Law to the Pension Fund of the Russian Federation and compulsory medical insurance funds is determined, the corresponding tariffs are applied insurance premiums established by part 1 of this article.

Article 58

1. During 2011 - 2014, reduced rates of insurance premiums are applied for payers of insurance premiums specified in clause 1 of part 1 of Article 5 of this Federal Law:

1) for agricultural producers that meet the criteria specified in Article 346.2 of the Tax Code of the Russian Federation, for organizations of folk art crafts and family (tribal) communities of indigenous peoples of the North engaged in traditional economic sectors;

2) for organizations and individual entrepreneurs that have the status of a resident of a technology-innovation special economic zone and make payments to individuals working in the territory of a technology-innovation special economic zone;

3) for organizations and individual entrepreneurs applying the unified agricultural tax;

4) for payers of insurance premiums making payments and other remuneration to individuals who are disabled persons of group I, II or III - in relation to the specified payments and remuneration, for public organizations of the disabled, for organizations whose authorized capital consists entirely of contributions from public organizations of the disabled and in which the average number of disabled people is at least 50 percent, and the share of wages of disabled people in the wage fund is at least 25 percent, for institutions created to achieve educational, cultural, health-improving, physical culture and sports, scientific, informational and other social purposes, as well as to provide legal and other assistance to disabled people, disabled children and their parents (other legal representatives), the sole owners of whose property are public organizations of disabled people, with the exception of payers of insurance premiums involved in the production and (or) sale of excisable goods ares, mineral raw materials, other minerals, as well as other goods in accordance with the list approved by the Government of the Russian Federation on the proposal of all-Russian public organizations of the disabled.

2. During 2011 - 2014, the following rates of insurance premiums are applied to the payers of insurance premiums specified in paragraph 1 of this Article:

┌───────────────────────────────────┬──────────────────┬──────────────────┐

│ Name │ 2011 - 2012 │ 2013 - 2014 │

└───────────────────────────────────┴──────────────────┴──────────────────┘

Russian Pension Fund

Federation 16.0 percent 21.0 percent

Social Insurance Fund

Russian Federation 1.9 percent 2.4 percent

Federal Compulsory Foundation

health insurance 1.1 percent 1.6 percent

Territorial funds

compulsory medical

insurance 1.2 percent 2.1 percent.

───────────────────────────────────────────────────────────────────────────

3. In 2011 - 2014, shortfalls in budget revenues of state non-budgetary funds due to the establishment of reduced rates of insurance premiums for payers of insurance premiums specified in Part 1 of this Article are compensated by interbudgetary transfers from the federal budget provided to the budgets of the Pension Fund of the Russian Federation, the Social Fund insurance of the Russian Federation, the Federal Compulsory Medical Insurance Fund. The amount of said compensation is determined as the difference between the amount of insurance premiums that these payers of insurance premiums could pay in accordance with the tariffs established by Part 2 of Article 12 of this Federal Law and the amount of insurance premiums payable by them in accordance with Part 2 of this Article, and is established for the next financial year by the federal law on the federal budget for the next financial year and planning period. Providing compensation to the budgets of the territorial funds of compulsory medical insurance is carried out by the Federal Fund of Compulsory Medical Insurance.

Article 59

1. Payers of insurance premiums for mandatory pension insurance no later than March 30, 2010 submit to the tax authorities a declaration on insurance premiums for mandatory pension insurance for 2009 in the form approved by the Ministry of Finance of the Russian Federation.

2. After the tax authorities conduct in-house audits on the basis of the declarations specified in Part 1 of this Article, information on the results of such audits is transmitted by the tax authorities to the Pension Fund of the Russian Federation in electronic form in the manner determined by the agreement on information exchange for the purpose of transferring control functions concluded between the federal executive body exercising the functions of control and supervision over compliance with the legislation of the Russian Federation on taxes and fees, and the Pension Fund of the Russian Federation.

Article 60

1. The arrears (arrears) on insurance premiums for compulsory pension insurance, formed as of December 31, 2009 inclusive, and the debt on the relevant penalties and fines shall be calculated and paid in the manner that was in force before the day this Federal Law came into force.

2. Recovery of arrears, arrears in penalties and fines on insurance premiums for compulsory pension insurance, formed as of December 31, 2009 inclusive, is carried out by the bodies of the Pension Fund of the Russian Federation in the manner established by this Federal Law.

3. The amounts of overpaid (collected) insurance premiums for compulsory pension insurance as of December 31, 2009 inclusive are subject to offset (refund) in the manner provided for in Articles 26 and 27 of this Federal Law.

4. Arrears (arrears) on insurance premiums for compulsory pension insurance, formed as of December 31, 2009 (inclusive), debts on accrued penalties and fines, the collection of which turned out to be impossible due to economic, social or legal reasons, shall be recognized as uncollectible and written off to the procedure established by the Government of the Russian Federation in accordance with Article 23 of this Federal Law.

Article 61

Payers of insurance premiums for which the average number of individuals in whose favor payments and other remunerations are made exceeds 100 people for the previous billing period, as well as newly created (including during reorganization) organizations in which the number of these individuals exceeds this limit , in 2010, submit calculations on accrued and paid insurance premiums to the body controlling the payment of insurance premiums in the established formats in electronic form with an electronic digital signature in accordance with the Federal Law "On Electronic Digital Signature", if a different procedure for submitting information related to the state secret, is not provided for by the legislation of the Russian Federation.

Article 62

1. This Federal Law shall enter into force on January 1, 2010, with the exception of Part 5 of Article 8, Part 2 of Article 12, Part 10 of Article 15 of this Federal Law.

2. Part 5 of Article 8, Part 2 of Article 12, Part 10 of Article 15 of this Federal Law shall enter into force on January 1, 2011.

3. With regard to legal relations that arose prior to the day this Federal Law came into force, this Federal Law shall apply in part of the rights and obligations that arise after the day it comes into force.

The president

Russian Federation

D. MEDVEDEV

Moscow Kremlin

1. The object of taxation of insurance premiums for payers of insurance premiums specified in subparagraphs "a" and "b" of paragraph 1 of Part 1 of this Federal Law are payments and other remuneration accrued by payers of insurance premiums in favor of individuals in the framework of labor relations and civil legal contracts, the subject of which is the performance of works, the provision of services, under contracts of author's order, in favor of the authors of works under contracts for the alienation of the exclusive right to works of science, literature, art, publishing license agreements, license agreements for granting the right to use a work of science, literature, art, including remuneration accrued by rights management organizations on a collective basis in favor of authors of works under agreements concluded with users (with the exception of remuneration paid to persons specified in Clause 2 of Part 1 of this Federal Law). The object of taxation of insurance premiums for payers of insurance premiums specified in subparagraph "a" of paragraph 1 of part 1 of this Federal Law is also recognized as payments and other remuneration accrued in favor of individuals subject to compulsory social insurance in accordance with federal laws on specific types of compulsory social insurance. insurance.

2. The object of taxation of insurance premiums for payers of insurance premiums specified in subparagraph "c" of paragraph 1 of part 1 of this Federal Law is recognized as payments and other remuneration under employment contracts and civil law contracts, the subject of which is the performance of work, the provision of services, paid by payers insurance premiums in favor of individuals (with the exception of remuneration paid to persons specified in Clause 2 of Part 1 of this Federal Law).

3. Payments and other remunerations made within the framework of civil law contracts, the subject of which is the transfer of ownership or other property rights to property (property rights), and contracts related to the transfer of property (property rights), with the exception of contracts for the author's order, contracts for the alienation of the exclusive right to works of science, literature, art, publishing license agreements, license agreements for granting the right to use a work of science, literature, art.

4. Payments and other remuneration accrued in favor of individuals who are foreign citizens and stateless persons under employment contracts concluded with a Russian organization for work are not recognized as an object of taxation for payers of insurance premiums specified in clause 1 of part 1 of this Federal Law. in its separate subdivision located outside the territory of the Russian Federation, payments and other remuneration accrued in favor of individuals who are foreign citizens and stateless persons in connection with their activities outside the territory of the Russian Federation within the framework of concluded civil law contracts , the subject of which is the performance of work, the provision of services.

5. Payments made to volunteers as part of the execution of civil law contracts concluded in accordance with Article 7.1 of the Federal Law of August 11, 1995 N 135-FZ "On Charitable Activities and Charitable Organizations" for reimbursement of volunteers' expenses do not apply to the object of taxation of insurance premiums. , with the exception of food expenses in an amount exceeding the per diem allowance provided for in paragraph 3 of Article 217 of the Tax Code of the Russian Federation.

6. Payments made to volunteers under civil law contracts concluded in accordance with clause 4 of Part 2 of Federal Law No. 310-FZ of December 1, 2007 "On the organization and holding of the XXII Olympic Winter Games and XI Paralympic Winter Games 2014 in the city of Sochi, the development of the city of Sochi as a mountain climatic resort and amendments to certain legislative acts of the Russian Federation", to reimburse the expenses of volunteers related to the implementation of these agreements, in the form of payment for the costs of processing and issuing visas, invitations and other similar documents, the cost of travel, accommodation, meals, training, communication services, transport support, linguistic support, souvenirs containing the symbols of the XXII Olympic Winter Games and XI Paralympic Winter Games 2014 in the city of Sochi, as well as the amount of insurance premiums (insurance contributions ) under insurance contracts in favor of the said persons, including including the types of insurance established by the agreement concluded by the International Olympic Committee with the Russian Olympic Committee and the city of Sochi for the holding of the XXII Olympic Winter Games and the XI Paralympic Winter Games in 2014 in the city of Sochi.

8. Payments made to foreign citizens and stateless persons under employment contracts or under civil law contracts that are concluded with FIFA (Federation Internationale de Football Association), FIFA subsidiaries, the Organizing Committee "Russia-2018" do not apply to the object of taxation of insurance premiums. ", subsidiaries of the Organizing Committee "Russia-2018" and the subject of which is the performance of work, the provision of services, as well as payments made to volunteers under civil law contracts that are concluded with FIFA, FIFA's subsidiaries, the Organizing Committee "Russia-2018" and whose subject of activity is participation in events provided for by the Federal Law "On the preparation and holding in the Russian Federation of the 2018 FIFA World Cup, the 2017 FIFA Confederations Cup and amendments to certain legislative acts of the Russian Federation", to reimburse the expenses of volunteers in connection with execution of the decree contracts in the form of payment for the costs of processing and issuing visas, invitations and similar documents, payment for travel, accommodation, meals, sports equipment, training, communication services, transport support, linguistic support, souvenirs containing the symbols of the FIFA World Cup 2018 year, FIFA Confederations Cup 2017 held in the Russian Federation.

9. Payments and other remunerations made in favor of foreign citizens and stateless persons who are participants and members of the jury of the XV International Competition named after P.I. Tchaikovsky.

• The basis for calculating insurance premiums for payers of insurance premiums making payments and other remuneration to individuals

  1. The basis for calculating insurance premiums for payers of insurance premiums specified in subparagraphs "a" and "b" of paragraph 1 of part 1 of Article 5 of this Federal Law is determined as the amount of payments and other remunerations provided for by Part 1 of Article 7 of this Federal Law, accrued payers of insurance premiums for the billing period in favor of individuals, with the exception of the amounts specified in Article 9 of this Federal Law.