212 Federal Law dated July 24, 1998, latest edition. With changes and additions from

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Attention! since 2017 A new Section XI Insurance Contributions has been introduced into the Tax Code of the Russian Federation.

See the full text of the Federal Law of July 24, 2009. No. 212-FZ

Article 8. Base for calculating insurance premiums for payers of insurance premiums making payments and other remuneration to individuals

1. The base 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 in 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 base 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 in 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 paragraph 1 of part 1 of Article 5 of this Federal Law determine the base for calculating insurance premiums separately in relation to each individual from the beginning of the billing period after each calendar month on an accrual basis.

For reference:

The base for calculating insurance premiums, taking into account its indexation, in relation to each individual is established in an amount not exceeding:

— from January 1, 2014 — 624,000 rubles(Resolution of the Government of the Russian Federation of November 30, 2013 N 1101);
— from January 1, 2013 — 568,000 rubles(Resolution of the Government of the Russian Federation dated December 10, 2012 N 1276);
— from January 1, 2012 — 512,000 rubles(Resolution of the Government of the Russian Federation dated November 24, 2011 N 974);
— from January 1, 2011 — 463,000 rubles(Resolution of the Government of the Russian Federation dated November 27, 2010 N 933).

4. For payers of insurance premiums specified in paragraph 1 of part 1 of Article 5 of this Federal Law, the base for calculating insurance premiums in relation to each individual is established in an amount not exceeding 415,000 rubles on an accrual basis from the beginning of the billing period, unless otherwise provided herein Federal law. Insurance premiums are not collected from amounts of payments and other remuneration in favor of an individual that exceed the maximum base for the calculation of insurance premiums established for the corresponding financial year, determined on an accrual basis from the beginning of the billing period, unless otherwise provided by this Federal Law.
(as amended by Federal Laws dated December 3, 2011 N 379-FZ, dated December 28, 2013 N 421-FZ)

For reference:

Provisions of Part 5 This article does not apply when calculating insurance premiums at additional rates established by Articles 33.2 of the Federal Law of December 15, 2001 N 167-FZ and 58.3 of this document, in relation to payments in favor of insured persons engaged in work provided for in paragraphs 1 - 18 of part 1 of the article 27 of the Federal Law of December 17, 2001 N 173-FZ (Part 3 of Article 33.2 of the Federal Law of December 15, 2001 N 167-FZ, Part 3 of Article 58.3 of this document).

5. The maximum 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 taking into account the growth of average wages in the Russian Federation, unless otherwise provided by this Federal Law. The size of the specified maximum base for calculating insurance premiums is determined and established by the Government of the Russian Federation. The size of the maximum base for calculating insurance premiums is rounded to the nearest thousand rubles. In this case, the amount of 500 rubles or more is rounded up to a full thousand rubles, and the amount less than 500 rubles is discarded.
(part 5 ed.

OKVED for the application of clause 8, part 1, article 58 No. 212-FZ of July 24, 2009

Federal laws dated October 16, 2010 N 272-FZ, dated December 28, 2013 N 421-FZ)

5.1. For payers of insurance premiums specified in paragraph 1 of part 1 of Article 5 of this Federal Law, for the period 2015 - 2021, the maximum value of the base for calculating insurance contributions for compulsory pension insurance paid to the Pension Fund of the Russian Federation is established annually by the Government of the Russian Federation, taking into account certain for the corresponding year the average salary in the Russian Federation, increased by twelve times, and the following increasing coefficients applied to it for the corresponding financial year:

The size of the specified maximum value of the base for calculating insurance premiums is rounded to the nearest thousand rubles in the manner established by part 5 of this article.
(Part 5.1 introduced by Federal Law dated December 28, 2013 N 421-FZ)

5.2. The maximum value of the base established by part 5.1 of this article for calculating insurance contributions for compulsory pension insurance paid to the Pension Fund of the Russian Federation, from 2022, is subject to annual indexation (from January 1 of the corresponding year) in the manner established by part 5 of this article.
(Part 5.2 introduced by Federal Law dated December 28, 2013 N 421-FZ)

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

7. The amount of payments and other remuneration taken into account when determining the base for calculating insurance premiums in terms of the author’s 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 costs associated with the extraction of such income. If these expenses cannot be documented, they are accepted for deduction in the following amounts:

8. When determining the base for calculating insurance premiums, expenses confirmed by documents cannot be taken into account simultaneously with expenses within the established standard.

For reference:

Article 5. Payers of insurance premiums (Federal Law of July 24, 2009 N 212-FZ (as amended and supplemented, entered into force on January 3, 2014))

1. Payers of insurance premiums are policyholders 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;

Law No. 212-FZ

ATTENTION!!!

The document lost force on January 1, 2017 due to the adoption of Federal Law dated July 3, 2016 No. 250 - FZ. At the same time, the Social Insurance Fund of the Russian Federation (hereinafter referred to as the Fund) continues to exercise control for the correctness of calculation, completeness and timeliness of payment (transfer) of insurance premiums payable to the Fund for reporting (calculation) periods expired before January 1, 2017, in the manner in force before the entry into force of this Federal Law (Article 20 of Law No. 250-FZ).

In accordance with Federal Law No. 212-FZ dated July 24, 2009 “On insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund,” the payer of insurance contributions is responsible for non-fulfillment or improper fulfillment of the obligations assigned to him by this Federal the law of obligations for the timely and full payment of insurance premiums, the timely submission and procedure for submitting established reports to the control body, as well as for refusal to submit or failure to submit to an official of the control body the documents necessary to monitor the payment of insurance premiums.

Failure to submit calculations for accrued and paid insurance premiums (Art.

46 of Law No. 212-FZ)

1. Failure by the payer of insurance premiums to submit calculations for accrued and paid insurance premiums to the body for control over the payment of insurance premiums at the place of registration within the deadline established by this Federal Law shall entail the collection of a fine in the amount of 5 percent of the amount of insurance premiums accrued for payment for the last three months of the reporting (calculated) ) period, for each full or partial month from the day established for its submission, but not more than 30 percent of the specified amount and not less than 1,000 rubles.

Payers of insurance premiums quarterly submit to the territorial body of the Social Insurance Fund of the Russian Federation at the place of their registration a calculation of accrued and paid insurance premiums (form 4-FSS), hereinafter referred to as the calculation, on paper no later than the 20th day of the calendar month following the reporting month period, and in the form of an electronic document - no later than the 25th day of the calendar month following the reporting period (clause 2, part 9, article 15 of Law No. 212-FZ),

2. Failure to comply with the procedure for submitting calculations of accrued and paid insurance premiums to the body monitoring the payment of insurance premiums in the form of electronic documents in cases provided for by this Federal Law shall entail a fine of 200 rubles.

Payers of insurance premiums, who have an average number of individuals in whose favor payments and other remunerations are made, for the previous billing period exceeds 25 people, as well as newly created (including during reorganization) organizations whose number of specified individuals exceeds this limit, submit calculations to the body for control over the payment of insurance premiums in the formats and in the manner established by the body for control over the payment of insurance contributions, in the form of electronic documents signed with an enhanced qualified electronic signature. Payers of insurance premiums and newly created organizations (including during reorganization), whose average number of individuals in whose favor payments and other remunerations are made for the previous billing period is 25 people or less, have the right to submit calculations in the form of electronic documents (Part 10, Article 15 of Law No. 212-FZ).

Non-payment or incomplete payment of insurance premiums

(Article 47 of Law No. 212-FZ)

1. Non-payment or incomplete payment of insurance premiums as a result of understating the base for calculating insurance premiums, other incorrect calculation of insurance premiums or other unlawful actions (inaction) of insurance premium payers shall entail a fine in the amount of 20 percent of the unpaid amount of insurance premiums.

2. Acts provided for in Part 1 of this article, committed intentionally, entail a fine in the amount of 40 percent of the unpaid amount of insurance premiums.

Refusal or failure to submit to the body monitoring the payment of insurance premiums the documents necessary to monitor the payment of insurance premiums (Article 48 of Law No. 212-FZ)

Refusal or failure by the payer of insurance premiums to submit documents (copies of documents) provided for by this Federal Law, or other documents necessary for monitoring the correctness of calculation, completeness and timeliness of payment (transfer) of insurance premiums, to the body monitoring the payment of insurance premiums, shall entail collection of a fine of 200 rubles for each document not submitted.

The official of the insurance premium control body conducting the inspection, has the right to request from the person being inspected the documents necessary for the inspection. The requirement to submit documents can be submitted to the head (authorized representative) of the organization or an individual (legal or authorized representative) in person against signature, sent by registered mail or transmitted electronically via telecommunication channels. If the specified request is sent by registered mail, it is considered received after six days from the date of sending the registered letter (Part 1, Article 37 of Law No. 212 - Federal Law).

12 August 2018 07:05 PM:: Federal Law of August 3, 2018 N 300-FZ “On Amendments to Article 5 of Part One and Articles 422 and 427 of Part Two of the Tax Code of the Russian Federation”

Federal Law of August 3, 2018 N 300-FZ "On Amendments to Article 5 of Part One and Articles 422 and 427 of Part Two of the Tax Code of the Russian Federation"

Adopted by the State Duma on July 26, 2018 Approved by the Federation Council on July 28, 2018 Article 1 Article 5 of the first part of the Tax Code of the Russian Federation (Collection of Legislation of the Russian Federation, 1998, No. 31, Art. 3824; 1999, No. 28, Art. 3487; 2001, N 53, art. 5026; 2006, art. 3436, no. 5519; 2506; No. 22, Art. 3092; Art. 4176) add paragraph 4.2 with the following content: “4.2. Provisions of legislation on taxes and fees changing tax rates, insurance premium rates, tax benefits, the procedure for calculating taxes and insurance contributions. , the procedure and deadlines for paying taxes and insurance premiums, introducing new taxes, insurance premiums for organizations or individual entrepreneurs who have received the status of a resident of a territory of rapid socio-economic development or the status of a resident of the free port of Vladivostok, in terms of legal relations related to the execution of an agreement on the implementation of activities, concluded in accordance with the Federal Law of December 29, 2014 N 473-FZ “On Territories of Rapid Socio-Economic Development in the Russian Federation” or the Federal Law of July 13, 2015 N 212-FZ “On the Free Port of Vladivostok”, do not apply until the end tax period for the relevant tax and (or) settlement period for insurance premiums, in which ten years have expired from the date the taxpayer (payer of insurance premiums) received the status of a resident of the territory of rapid socio-economic development or the status of a resident of the free port of Vladivostok, provided that such acts legislation on taxes and fees came into force after receiving the corresponding status." Article 2 Introduce into part two of the Tax Code of the Russian Federation (Collected Legislation of the Russian Federation, 2000, N 32, Art. 3340; 2016, N 27, Art. 4176; N 49, Art. 6844; N 52, Art. 7497; 2017, N 1, art. 16; N 49, art. 7325; 2018, art. 20; ) the cost of travel of the employee to the place of use of the vacation and back and the cost of transporting luggage weighing up to 30 kilograms, as well as the cost of travel of non-working members of his family (husband, wife, minor children actually living with the employee) and the cost of transporting their baggage, paid by the payer of insurance premiums persons working and living in the regions of the Far North and equivalent areas, 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 government, labor contracts and (or) collective agreements. In the case of taking a vacation outside the territory of the Russian Federation, the cost of travel or flights of the employee and non-working members of his family (including the cost of transporting luggage weighing up to 30 kilograms), calculated from the place of departure to the checkpoint across the State Border of the Russian Federation, is not subject to insurance premiums. including the international airport where the employee and non-working members of his family undergo border control at the checkpoint across the State Border of the Russian Federation;"; 2) in Article 427: a) paragraph 10 should be stated as follows: "10. The payers specified in subparagraph 11 of paragraph 1 of this article apply the reduced rates of insurance premiums provided for in subparagraph 5 of paragraph 2 of this article for ten years from the date they received the status of a participant in the free economic zone, starting from the 1st day of the month following the month, in which they received such status. The reduced rates of insurance premiums specified in subparagraph 5 of paragraph 2 of this article are applied to participants in a free economic zone that have received such status no later than within three years from the date of creation of the corresponding free economic zone. For payers who have lost the status of a participant in a free economic zone, the reduced rates of insurance premiums provided for in subparagraph 5 of paragraph 2 of this article do not apply from the 1st day of the month following the month in which they lost such status."; b) add paragraph 10.1 reads as follows: "10.1. The payers specified in subparagraphs 12 and 13 of paragraph 1 of this article apply the reduced rates of insurance premiums provided for in subparagraph 5 of paragraph 2 of this article for ten years from the date they received the status of a resident of the territory of rapid socio-economic development or the status of a resident of the free port of Vladivostok starting from the 1st day of the month following the month in which they received the corresponding status. Reduced rates of insurance premiums are applied by payers exclusively in relation to the base for calculating insurance premiums determined in relation to individuals employed in new jobs. For the purposes of this paragraph, a new workplace is understood to be a place created for the first time by a resident of the territory of rapid socio-economic development or a resident of the free port of Vladivostok in the execution of an agreement on the implementation of activities concluded in accordance with Federal Law of December 29, 2014 N 473-FZ “On Territories” rapid socio-economic development in the Russian Federation" or Federal Law of July 13, 2015 N 212-FZ "On the Free Port of Vladivostok" (hereinafter in this paragraph - the agreement on the implementation of activities). In this case, an individual employed in a new workplace is recognized as a person who has entered into an employment contract with a resident of the territory of rapid socio-economic development or a resident of the free port of Vladivostok and whose labor duties are directly related to the implementation of the agreement on the implementation of activities, including the operation of facilities fixed assets created as a result of the execution of an agreement on the implementation of activities. The federal executive body that, in accordance with the Federal Law of July 13, 2015 N 212-FZ "On the Free Port of Vladivostok", maintains the register of residents of the free port of Vladivostok, an organization recognized as a management company in accordance with the Federal Law of December 29, 2014 N 473 -FZ "On territories of rapid socio-economic development in the Russian Federation", a federal executive body authorized by the Government of the Russian Federation in accordance with Part 6 of Article 34 of the Federal Law of December 29, 2014 N 473-FZ "On territories of rapid socio-economic development" in the Russian Federation", submit to the tax authorities in the manner determined by the agreement on information exchange, information about the receipt and loss by the payer of insurance premiums of the status of a resident of a territory of rapid socio-economic development or the status of a resident of the free port of Vladivostok, as well as information about changes in the list of jobs payer related to new jobs. For payers who have lost the status of a resident of the territory of rapid socio-economic development or the status of a resident of the free port of Vladivostok, the reduced rates of insurance premiums provided for in subparagraph 5 of paragraph 2 of this article do not apply from the 1st day of the month following the month in which they lost corresponding status.

On the application of reduced tariffs in accordance with Federal Law dated July 24, 2009 No. 212-FZ

The reduced rates of insurance premiums specified in subparagraph 5 of paragraph 2 of this article are applied to a resident of a territory of rapid socio-economic development (with the exception of a resident of a territory of rapid socio-economic development located on the territory of the Far Eastern Federal District), who received such status no later than within three years from the date of creation of the corresponding territory of rapid socio-economic development. The reduced rates of insurance premiums specified in subparagraph 5 of paragraph 2 of this article are applied to a resident of a territory of rapid socio-economic development located in the Far Eastern Federal District, a resident of the free port of Vladivostok, who received the corresponding status no later than December 31, 2025, provided that that the volume of investments in accordance with the agreement on the implementation of activities is not less than: 500 thousand rubles - for a resident of the territory of rapid socio-economic development located in the Far Eastern Federal District; 5 million rubles - for a resident of the free port of Vladivostok." Article 3 1. This Federal Law comes into force on the date of its official publication, with the exception of Article 1 of this Federal Law. 2. Article 1 of this Federal Law comes into force on January 1, 2019 3. The provisions of paragraph 4.2 of Article 5 of the Tax Code of the Russian Federation (as amended by this Federal Law) apply to acts of legislation on taxes and fees that entered into force after January 1, 2019, and also apply to residents of territories of advanced socio-economic status. development, residents of the free port of Vladivostok, who received the corresponding status before January 1, 2019. 4. The effect of the provisions of paragraph 10.1 of Article 427 of the Tax Code of the Russian Federation (as amended by this Federal Law) in relation to residents of territories of rapid socio-economic development located on the territory of the Far Eastern Federal. district, and residents of the free port of Vladivostok applies to legal relations arising from June 26, 2018. President of the Russian Federation V. Putin Moscow, Kremlin August 3, 2018 N 300-FZ
Legal Center IVV Ministry of Internal Affairs of Russia www.nashyprava.ru

Who makes what contributions to the Pension Fund? How are these funds distributed? These issues concern not only employers, but also individual entrepreneurs, as well as employees. That is, each of us, because the size of contributions to the Pension Fund directly determines the size of pensions in the future. It would be a good idea to check the reliability of your employer in terms of payment of contributions.

Until 2010, a unified social tax was established in Russia. After 01/01/2010, instead of paying such a tax, mandatory contributions to state funds were introduced: Pension, social insurance, compulsory health insurance. Contributions are regulated by Federal Law No. 212-FZ of July 24, 2009, and contributions to the Pension Fund are also regulated by Law No. 167-FZ of December 15, 2001.

Who makes contributions to the Pension Fund and when?

Contributions to the Pension Fund represent the payment of insurance contributions for compulsory pension insurance. In turn, the latter term, in essence, means creating the prerequisites for ensuring a citizen’s right to a pension. That is, the state is taking measures (economic, legal, and organizational) to ensure pension payments in the future (from the concept of pension as compensation for earnings) - labor pension for old age, disability, loss of a breadwinner, funded pension, etc. At the same time, insurance premiums also provide payment of some social benefits (compensation for funerals) and fixed payments towards pensions (pension amounts).

The following are required to make contributions to the Pension Fund:

• organizations that make payments under labor and paid (for remuneration) civil contracts to individuals;
• individual entrepreneurs: for themselves and those persons to whom they paid money or otherwise paid for labor, work, services under any kind of contracts;
• individuals, if they have made payments under contracts and in the case where they are not individual entrepreneurs;
• lawyers, notaries and other categories of self-employed citizens (members of peasant farms) - as well as individual entrepreneurs.

That is, even in everyday life, if we use the services of another person, we are obliged to make contributions to the Pension Fund for such individuals.

Amount of contributions to the Pension Fund

Let’s immediately make a reservation that, unlike personal income tax, which is calculated based on the employee’s salary, bonuses, and regional coefficient, insurance contributions are not included in wages.

Article 8 of the Federal Law of July 24, 2009 No. 212-FZ

That is, the employee receives wages minus personal income tax. And in the Pension Fund of Russia, the payer also pays based on income, but does not withhold this amount directly from the salary.

The actual amount of contributions to the Pension Fund depends on the category of the payer. For organizations that are subject to the general taxation regime, i.e. for most, in 2016 this amount will be 22%. And plus 10% if the size of the base (total income) is more than 796,000 rubles. This is for each employee. In 2017, this base will most likely change in accordance with the resolution of the Government of the Russian Federation adopted annually on this issue. The base is determined separately for each employee for each month from the beginning of deductions for him and on a cumulative basis.

Organizations under the simplified taxation system will pay 20%, like individual entrepreneurs, for each employee.

Additional tariffs for insurance contributions to the Pension Fund have been introduced for employers who have workplaces with hazardous and hazardous industries, i.e. in favor of persons entitled to a preferential pension. The tariff is determined based on an assessment of working conditions and the assigned class.

Deductions must be made by the 15th of each month (payment is for the previous month).

The self-employed population pays a fixed contribution to the Pension Fund for themselves. In 2016 it is 19,356.48 kopecks. + 1% from the amount of his income over 300,000 rubles. Such payment is made until December 31, 2016 by each individual entrepreneur, lawyer, private notary, etc.

How to check the amount of contributions to the Pension Fund

All contributions to the Pension Fund are reflected in the individual account of the insured. That is, your personal personal account. Remember that if a person decides to use a funded pension (which we wrote about in the corresponding article), then you can find out your pension savings using SNILS.

Pension contributions generated on an individual personal account can be found out through the government services portal, order a certificate on the Pension Fund website, or by contacting the Pension Fund in person at your place of residence. You must have SNILS and a passport with you. Another person can find out information only if they have the appropriate power of attorney.

When checking contributions to the Pension Fund, remember that currently 16% of contributions are taken into account on a personal account, and if a funded pension is formed - 10% on the insurance part and 6% on the funded part (in 2016, 16% is reflected for all employees due to with the “freezing” of the provisions of the law in this part).

In connection with the adoption of Federal Law N 212-FZ, which establishes the procedure for calculating and paying insurance contributions to the Pension Fund (for compulsory pension insurance), the Federal Social Insurance Fund of the Russian Federation (for compulsory social insurance in case of temporary disability and in connection with maternity), FFOMS and TFOMS (for compulsory medical insurance), changes are being made to the legislative acts of the Russian Federation.

From January 1, 2010, the provisions of the Tax Code on the unified social tax, the procedure for its calculation and payment, become invalid. The UST is being replaced by insurance contributions for specific types of social insurance.

Federal Law No. 213-FZ is aimed at further developing the compulsory social insurance system and increasing the level of pension provision for citizens starting from 2010.

In particular, a new mechanism for calculating various social benefits and pensions is provided.

Instead of the base part of the labor pension (RUB 1,950 per month), a fixed base amount of the insurance part of the labor pension is being introduced. So, for citizens who do not have dependent disabled family members, it will be 2,562 rubles. per month, and for citizens who have reached the age of 80 or are disabled people of group I - 5,124 rubles. per month.

As a result of recalculation of the amount of pension rights received before 2002 (the beginning of the pension reform), the average annual increase in pension in 2010 will be 2,340 rubles. As a result, the average annual labor pension will be 7,946 rubles, including the old-age labor pension - 8,602 rubles; disability labor pension (for new appointments) - 6,974 rubles; labor pension in case of loss of a breadwinner (for new appointments) - 7,123 rubles; labor pension for persons living in the Far North and equivalent areas - 10,570 rubles. The size of the social pension will reach 4,917 rubles. For comparison, the average pension as of March 1, 2009 was 4,845 rubles.

It should be noted that in any case, the pensioner’s income will not be below the subsistence level in the region of his residence. The pension of those who joined the pension insurance system after 2002 and work for more than 30 years will be 40% of earnings.

Starting from January 1, 2010, when calculating the size of labor pensions, the amount of the calculated pension capital will increase by 10% and, in addition, by 1% for each full year of total work experience acquired before January 1, 1991.

If pensioners have a long work experience (more than 30 years for men and 25 years for women), for each year in excess of this length of service, the fixed basic amount of the insurance part of the labor pension will be increased by 6%.

The maximum amount of temporary disability benefits has been increased. Now it will amount to 20,750 rubles for an insurance period of up to 5 years, and 27,666 rubles for an insurance period of 5 to 8 years; with an insurance period of 8 or more years - 34,583 rubles. (previously, the maximum amount of this benefit, regardless of length of service, was 18,720 rubles). The maximum amount of maternity benefits for a full calendar month will be 34,583 rubles. (previously - 25,390 rubles).

The federal law comes into force on January 1, 2010, with the exception of provisions for which other dates of entry into force are provided.

1. In case of non-payment or incomplete payment of insurance premiums on time, the obligation to pay insurance premiums is compulsorily fulfilled by foreclosure on the funds in the accounts of the insurance premium payer - an organization or an individual entrepreneur - in banks.

2. Collection of insurance premiums is carried out by decision of the body monitoring the payment of insurance premiums (hereinafter in this article - the decision on collection) by sending to the bank in which the accounts of the payer of insurance premiums - an organization or individual entrepreneur - instructions from the body monitoring the payment of insurance premiums are opened. write-off and transfer to the budgets of the relevant state extra-budgetary funds of the necessary funds from the accounts of the payer of insurance contributions - an organization or an individual entrepreneur.

3. Before making a decision on collection, the body monitoring the payment of insurance premiums sends the payer of insurance premiums a demand for payment of arrears on insurance premiums, penalties and fines in accordance with this Federal Law.

4. The form of the decision on collection is approved by the body monitoring the payment of insurance premiums in agreement with the federal executive body exercising the functions of developing state policy and legal regulation in the field of social insurance.

5. The decision on collection is made by the body monitoring the payment of insurance premiums after the expiration of the period established in the request for payment of insurance premiums, but no later than two months after the expiration of the specified period, unless other deadlines are established by this article.

5.1. The decision on collection is made by the body monitoring the payment of insurance premiums in relation to one or several claims at the same time.

5.2. If the unpaid amount of insurance contributions, penalties and fines specified in the request does not exceed 1,500 rubles in terms of payments administered by the Pension Fund of the Russian Federation, and 500 rubles in terms of payments administered by the Social Insurance Fund of the Russian Federation, a decision on collection is made authority for control over the payment of insurance premiums after the expiration of the period established in one or more demands for payment of insurance premiums, but no later than one year and two months after the expiration of the deadline for fulfilling the earliest demand.

5.3. A decision on collection made after the expiration of the deadlines established by parts 5 and 5.2 of this article is considered invalid and cannot be executed.

5.4. In case of missing the deadlines established by parts 5 and 5.2 of this article for making a decision on the collection of insurance premiums, the body monitoring the payment of insurance premiums may apply to the court with an application to collect from the payer of insurance premiums - an organization or an individual entrepreneur the amount of insurance premiums due for payment.

5.5. An application may be filed with the court within six months after the expiration of the deadline for fulfilling the requirement to pay insurance premiums, unless otherwise provided by this article.

5.6. If within one year and two months from the date of expiration of the earliest requirement for payment of insurance premiums, such amount of insurance premiums, penalties and fines did not exceed 1,500 rubles in terms of payments administered by the Pension Fund of the Russian Federation, and in terms of payments administered by the Social Insurance Fund of the Russian Federation, 500 rubles, the body monitoring the payment of insurance contributions applies to the court for collection within six months from the date of expiration of the period equal to one year and two months.

5.7. The deadline for filing an application, established by parts 5.5 and 5.6 of this article, missed for a valid reason, may be restored by the court.

5.8. The provisions of parts 5.2 and 5.5 of this article do not apply to the procedure for collecting insurance premiums, penalties and fines from insurance premium payers in respect of whom bankruptcy proceedings have been initiated in accordance with Federal Law of October 26, 2002 N 127-FZ “On Insolvency ( bankruptcy)".

6. The decision on collection is brought to the attention of the payer of insurance premiums - an organization or an individual entrepreneur within six days after the day the said decision was made. The decision on collection can be transferred to the head of the organization (authorized representative) or an individual (his legal or authorized representative) personally against signature, sent by registered mail or transmitted electronically via telecommunication channels. If the said decision on collection is sent by registered mail, it is considered received after six days from the date of sending the registered letter. The formats, procedure and conditions for sending a decision on collection to the insurance premium payer electronically via telecommunication channels are established by the authorities monitoring the payment of insurance premiums.

7. The order of the body monitoring the payment of insurance premiums to transfer the amounts of insurance contributions to the budgets of the relevant state extra-budgetary funds is sent to the bank in which accounts are opened for the payer of insurance premiums - an organization or an individual entrepreneur, including in electronic form, and is subject to unconditional execution by the bank in priority established by the civil legislation of the Russian Federation. The procedure for sending to the bank an order from the body monitoring the payment of insurance premiums to transfer the amounts of insurance premiums to the budgets of the relevant state extra-budgetary funds from the accounts of insurance premium payers in electronic form through the territorial bodies of the Federal Treasury is established by the Central Bank of the Russian Federation in agreement with the Federal Treasury, the Pension Fund Russian Federation and the Social Insurance Fund of the Russian Federation. Sending to the territorial body of the Federal Treasury an order from the body monitoring the payment of insurance premiums to transfer the amounts of insurance contributions to the budgets of the relevant state extra-budgetary funds in electronic form is carried out in the manner established by the Federal Treasury.

8. The order of the body monitoring the payment of insurance premiums to transfer insurance premiums must contain an indication of those accounts of the payer of insurance premiums - an organization or 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 if there are insufficient funds in accounts in the currency of the Russian Federation - from the accounts of the payer of insurance premiums - an organization or individual entrepreneur in foreign currency.

10. Collection of insurance premiums from the accounts of the payer of insurance premiums - an organization or an individual entrepreneur in foreign currency is made in an amount equivalent to the amount of payment in the currency of the Russian Federation at the rate of the Central Bank of the Russian Federation established on the date of sale of foreign currency. When collecting funds held in accounts in foreign currency, the head (deputy head) of the body for control over the payment of insurance premiums, simultaneously with the order of the body for control over the payment of insurance premiums to transfer insurance premiums, sends an order to the bank for the sale no later than the next day of the foreign currency of the payer of insurance premiums - organization or individual entrepreneur. Expenses associated with the sale of foreign currency are borne by the payer of insurance premiums.

11. Insurance premiums are not collected from the deposit account of the insurance premium payer if the deposit agreement has not expired. If the specified agreement exists, the body monitoring the payment of insurance premiums has the right to give the bank an order to transfer, upon expiration of the deposit agreement, funds from the deposit account to the settlement (current) account of the payer of insurance premiums, if by this time the order of the body sent to this bank has not been executed control over the payment of insurance premiums for the transfer of insurance premiums.

12. The order of the body for control over the payment of insurance premiums to transfer insurance premiums is executed by the bank no later than one business day following the day it receives the specified order, if the collection of insurance premiums is made from accounts in the currency of the Russian Federation, and no later than two business days, if the collection insurance premiums are made from accounts in foreign currency, if this does not violate the order of priority of payments established by the civil legislation of the Russian Federation.

13. If there is insufficient or no funds in the accounts of the insurance premium payer - an organization or an individual entrepreneur, on the day the bank receives an order from the body monitoring the payment of insurance premiums to transfer insurance premiums, such an order is executed as funds are received in these accounts no later than one business day, following the day of each such receipt to accounts in the currency of the Russian Federation, and no later than two business days following the day of each such receipt to accounts in foreign currency, unless this violates the order of priority of payments established by the civil legislation of the Russian Federation.

14. If there is insufficient or absence of funds in the accounts of the insurance premium payer - an organization or an individual entrepreneur, or in the absence of information about the accounts of the insurance premium payer - an organization or an individual entrepreneur, the body monitoring the payment of insurance premiums has the right to collect insurance premiums from other property of the insurance premium payer - organizations or individual entrepreneurs in accordance with this Federal Law.

15. The provisions of this article also apply when collecting penalties for late payment of insurance premiums, as well as fines applied in cases provided for by this Federal Law.

• Subject of legal regulation
• Fulfillment of the obligation to pay insurance premiums

  3. Collection of arrears of insurance premiums from an organization or individual entrepreneur is carried out in the manner prescribed by Articles 19 and 20 of this Federal Law, except for the cases specified in Part 4 of this article. Collection of arrears of 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.

• Collection of arrears on insurance premiums, as well as penalties and fines at the expense of other property of the payer of insurance premiums - an organization or an individual entrepreneur

  1. In the case provided for in Part 14 of Article 19 of this Federal Law, the body for control over the payment of insurance premiums has the right to collect insurance premiums from the property, including from the cash funds of the payer of insurance premiums - an organization or an individual entrepreneur, within the limits of the amounts specified in the request(s) for payment of arrears of insurance premiums, penalties and fines, and taking into account the amounts in respect of which collection was made in accordance with Article 19 of this Federal Law.

• Responsibilities of banks

  8. The application of liability measures does not relieve the bank from the obligation to transfer the amount of insurance premiums to the budget of the state extra-budgetary fund. If the bank fails to fulfill this obligation within the prescribed period, measures are applied to this bank to collect untransferred amounts of insurance premiums from funds and other property of the bank in a manner similar to the procedure provided for in Articles 19 and 20 of this Federal Law for collecting arrears on insurance premiums from the payer insurance premiums.

1. The amounts of labor pensions established before the entry into force of this Federal Law are recalculated from January 1, 2010 in accordance with the Federal Law of December 17, 2001 N 173-FZ "On Labor Pensions in the Russian Federation" (hereinafter referred to as the Federal Law " On labor pensions in the Russian Federation") (as amended by this Federal Law) and this Federal Law. Moreover, if the size of the labor pension (insurance part of the old-age labor pension) does not reach the size of the labor pension (insurance part of the old-age labor pension) received as of December 31, 2009, the citizen is paid a labor pension (insurance part of the old-age labor pension) as before. higher size.
2. Establish that in the case of providing additional documents provided for in subparagraphs 1 - 3 and 5 of paragraph 1 of Article 30.3 of the Federal Law "On Labor Pensions in the Russian Federation" (as amended by this Federal Law), recalculation of the amount of the labor pension in connection with a change in the value of the calculated pension capital and (or) a change in the amount of valorization in accordance with Articles 30 - 30.2 of the Federal Law "On Labor Pensions in the Russian Federation" (as amended by this Federal Law) is carried out from January 1, 2010 when submitting the specified documents to the bodies providing pensions , until December 31, 2010 inclusive.
3. The establishment of a fixed base amount of the insurance part of the old-age labor pension in the manner provided for in paragraphs 17 - 19 of Article 14 of the Federal Law “On Labor Pensions in the Russian Federation” (as amended by this Federal Law) is carried out when assigning an old-age labor pension for the first time since January 1, 2015. At the same time, the duration of the insurance period, leading to a reduction in the fixed base amount of the insurance part of the old-age labor pension, is set at nine years and annually (from January 1 of the corresponding year) for men increases by one year until the duration reaches 30 years, and for women it increases by one year until the duration reaches 25 years. For citizens who were assigned an old-age labor pension before January 1, 2015, the establishment of a fixed base amount of the insurance part of the old-age labor pension in the manner provided for in paragraphs 17 - 19 of Article 14 of the Federal Law "On Labor Pensions in the Russian Federation" (as amended by this Federal Law law), is carried out from January 1, 2015 based on the duration of the corresponding insurance period acquired on the day the specified citizens reach the age of 60 years for men and 55 years for women.

The Federal Law on Insurance Contributions regulates such issues as the procedure and amount of depositing insurance funds into the Pension Fund of the Russian Federation, Social Insurance funds and compulsory health insurance. The provisions of this document establish the payment procedure and accounting of payers, their rights and obligations. Particular attention is paid to the size of payments and tariffs.

Federal Law on Insurance Contributions 212-FZ

Federal Law 212-FZ on insurance contributions to the Pension Fund was adopted in July 2009. Until the end of 2016, it was constantly being refined, amendments and changes were made. Since the beginning of 2017, this legal provision has lost its force.

The structure of the document is divided into eight chapters. Each section contains several articles, united by a certain thematic aspect. As a result, the document is divided into the following categories:

• general provisions establish the subject matter that is regulated by this legislative act, the basic concepts used in the document;
• payment of payments is separately stipulated, payers, tariffs and amounts are established;
• measures that can be applied to make payments by payers;
• the rights and obligations of the latter;
• control and inspection by authorized bodies;
• cases of violation of the law and the applicable liability for this offense;
• the procedure for appealing acts of regulatory authorities and the right to do so;
• the final provisions of the document are the calculation and setting of tariffs.

This legislation for the Pension and other funds is intended to introduce regulation of all aspects relating to the insurance of citizens and the corresponding payments made by them. Despite the complexity of implementation, the legislation fully covers all the issues raised.

Insurance premiums - what they are and the procedure for paying them according to the law

Insurance payments to the Pension Fund according to current legislation are payments that are collected from citizens into extra-budgetary funds. Further, these funds are redistributed and, according to the funds paid, compensation is provided in the event of insured situations.

The Law on the Payment of Insurance Contributions to the Pension Fund establishes a certain procedure for the calculation and collection of these payments. The last point is regulated by the articles of this statute.

Article 38 of the Law on Insurance Contributions

Explains the procedure for processing payer verification results. It consists of five points, each of which highlights a separate aspect of this issue:

• procedure for action in case of detection of violations;
• registration of results based on the results of the on-site inspection;
• procedure for signing the inspection report and authorized persons;
• from the moment of signing the act, within five days, must be provided to the persons in relation to whom the inspection was carried out;
• the right, in case of disagreement, to appeal the results within 15 days.

Article 38 is part of the chapter on control over the payment of insurance payments to citizens. Its regulatory function is intended to introduce procedures into the verification procedure and provide a legal basis for it.

Law 56-FZ on additional insurance premiums

The Federal Law on Additional Insurance Contributions 56-FZ for the funded part of the pension regulates the ability to make payments to the Pension Fund. The legislation was adopted several months earlier than legislative act 212-FZ.

The structure of the document is not divided into chapters and consists of only 17 articles. It is their content that answers all the questions posed, starting with the subject of regulation by this act and ending with all possible options for investing in the funded part of pensions.

New law on insurance premiums in 2018

From January 1, 2018, the law on insurance premiums 212-FZ lost its force. A corresponding decree was issued, according to which all insurance under the new system is carried out through the Federal Tax Service.
With the termination of this legal provision, Chapter 34 of the Tax Code comes into force. Now it regulates all processes related to the collection of this type of payment. All tariffs and amounts of payment for insurance are also established by the provisions of this section.
14 articles in this chapter show that the same persons remain payers. Also, the base on which tariffs are calculated remains unchanged, and the tariffs themselves, both basic and additional, do not change.

Law on the transfer of administration of insurance premiums to the Federal Tax Service

The transfer of administration regarding the collection of insurance premiums to the Federal Tax Service was carried out in accordance with the relevant Federal Law 243-FZ. This legislative act contains only five articles, which contain the process of transferring all rights to collect and control these payments to the Federal Tax Service.

This was done to simplify the payment procedure. Now payments are processed together with taxes in one service. Accordingly, the effectiveness of the new system will be monitored and checked, and amendments will be made if necessary.

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